scholarly journals From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy

Author(s):  
Ahmed M. Abdalla ◽  
Jose M. Carabias
1986 ◽  
Vol 18 (10) ◽  
pp. 1339-1374 ◽  
Author(s):  
D A Hensher

The major objective of the study of the dimensions of automobile demand (1981–1988) is to obtain reliable forecasts of the variables which drive the fundamental energy equation: energy consumed (litres) = efficiency of technology (litres per 100 kilometres) × utilisation rate (kilometres per period). Since the level of utilisation is unlikely to be independent of the state of technology, and since both dimensions are conditioned by the state of the economy and the nature of households as well as by the extent of corporate-sector support to the household sector, it is necessary to view the levels of vehicle usage and vehicle fuel efficiency as outputs of the broader household decision process. This broader context can be represented by a study of the household's choice of automobiles (by number and composition) and level of utilisation. This perspective enables us to view vehicle efficiency and utilisation as derivatives of a study of the household's demand for mobility services, which is derived from the demand for end activities (consumption of goods and leisure). Since we are especially interested in the role of fuel prices and vehicle technology in the household's decision on the level of vehicle utilisation, it is desirable to monitor the response path of a sample of households over a period of time. A single cross-section approach cannot identify the influence of changing fuel prices on vehicle use, nor can it adequately accommodate the temporal relationship between vehicle purchase/disposal decisions and the utilisation rate. To represent satisfactorily the role of policy variables (for example, fuel prices, taxes associated with vehicle possession, standards for vehicle technology) in the context of the wider set of influences on household automobile possession and usage, the study members have developed an econometric model system which jointly models the household's choice of vehicles and utilisation level over the period 1981–1985. This paper provides an overview of the theoretical, methodological, and empirical dimensions of the project and, where appropriate, introduces some preliminary findings. The project in its entirety is due for completion in late 1988.


2021 ◽  
Vol 12 (3) ◽  
Author(s):  
Galina Davydova ◽  
Galina Makarova ◽  
Mikhail Tagiev

The article discusses some theoretical and methodological problems of defining the concept of shadow economy and determining its role in the economy and society, and estimates the role of the state in formation and development of the informal economy. The authors propose to define shadow economy basing not only on the widely accepted micro-economic approach, but also on the macro-economic one. In this relation, they point out the inverse dependence of shadow economy on two micro-factors, namely, the state of the economy and the quality of public management. According to the article, the quality of public and economy management could be assessed by the extent to which the government is able to balance its own peculiar interests (which might be unfavourable for the society, but not completely eradicable) and those of the economically active population striving for their wellbeing and stable economic development. The authors infer that shadow economy emerges and extends its scope if the legislation provides for the state to prioritize, instead of minimizing, its peculiar interests over the interests of the economy and economically active population. Therefore, in the majority of countries, shadow economy is, in fact, a result of flaws accidentally or deliberately designed in the current national legislative framework.


FEDS Notes ◽  
2014 ◽  
Vol 2014 (0015) ◽  
Author(s):  
David M. Arseneau ◽  
Michael T. Kiley ◽  

2020 ◽  
Vol 8 (3) ◽  
pp. 49-56
Author(s):  
Bahodir Qodirov ◽  

Тhe article analyzes the state of the economy of Uzbekistan before and after the pandemic, and defines the role and priorities of the tax system in economic reforms for 2016-2020. In the context of this pandemic, the legal framework for supporting entrepreneurship based on tax incentives was analyzed.


1983 ◽  
Vol 12 (1) ◽  
pp. 1-26 ◽  
Author(s):  
Paul Whiteley ◽  
Steve Winyard

AbstractThis article looks at income maintenance pressure groups in Britain (the ‘poverty lobby’) and provides an assessment of their impact on policy in the 1970s. It is based on focused interviews with the leaders of 42 national pressure groups, MPs, Ministers, and senior civil servants. There is a discussion of conceptual and methodological problems involved in measuring effectiveness and a review of the theoretical literature on the role of pressure groups in the British political system. The study adopts a reputational approach to measuring effectiveness rather than a series of case studies. A number of specific successes are highlighted as well as examples of ‘agenda changing’ by groups. An explanation is provided in terms of the environment within which groups were operating, the strategies they adopted, and the resources they had available. The state of the economy was a particularly important factor in the 1970s as was the ability of groups to undertake joint action and form alliances with producer interests. The article concludes that the groups in the 1970s were influential rather than powerful and had more effect in the first part of the decade than at the end.


1966 ◽  
Vol 15 (03/04) ◽  
pp. 519-538 ◽  
Author(s):  
J Levin ◽  
E Beck

SummaryThe role of intravascular coagulation in the production of the generalized Shwartzman phenomenon has been evaluated. The administration of endotoxin to animals prepared with Thorotrast results in activation of the coagulation mechanism with the resultant deposition of fibrinoid material in the renal glomeruli. Anticoagulation prevents alterations in the state of the coagulation system and inhibits development of the renal lesions. Platelets are not primarily involved. Platelet antiserum produces similar lesions in animals prepared with Thorotrast, but appears to do so in a manner which does not significantly involve intravascular coagulation.The production of adrenal cortical hemorrhage, comparable to that seen in the Waterhouse-Friderichsen syndrome, following the administration of endotoxin to animals that had previously received ACTH does not require intravascular coagulation and may not be a manifestation of the generalized Shwartzman phenomenon.


2003 ◽  
pp. 66-76
Author(s):  
I. Dezhina ◽  
I. Leonov

The article is devoted to the analysis of the changes in economic and legal context for commercial application of intellectual property created under federal budgetary financing. Special attention is given to the role of the state and to comparison of key elements of mechanisms for commercial application of intellectual property that are currently under implementation in Russia and in the West. A number of practical suggestions are presented aimed at improving government stimuli to commercialization of intellectual property created at budgetary expense.


2006 ◽  
pp. 87-96
Author(s):  
Yu. Shvetsov

The article considers the problem of bureaucratisation of the state and the most important social and economic consequences of this phenomenon. The essence of bureaucracy has been revealed, characteristic features of its functioning in Russia have been analyzed; the material base of bureaucracy and its dominating status in the society have been substantiated. The conclusion has been made that the process of changing the role of the budget to serve the interests of bureaucracy is being accomplished.


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