The North American Industry Classification System and Its Implications for Accounting Research

Author(s):  
Jayanthi Krishnan ◽  
Eric G. Press
2018 ◽  
Vol 30 (72) ◽  
Author(s):  
Paola Marbella Canizalez Ramírez ◽  
Ezequiel Avilés Ochoa

Este análisis está encaminado a esquematizar una propuesta metodológica para clasificar las industrias culturales/creativas en Culiacán, y determinar su contribución a la dinámica productiva, a partir del Sistema de Clasificación Industrial de América del Norte, de 2013, y la Classification Guide for the Canadian Framework for Culture Statistics, de 2011. Ante la limitada construcción empírica sobre el tema en México, el propósito es realizar una clasificación útil para unificar las ocupaciones involucradas en la creación, producción y distribución, a través de dominios para concretar un ordenamiento que precise la operatividad de nueve industrias en esta ciudad, a partir del cotejo estadístico por ramas económicas de los sectores secundario y terciario. Se concluye que el volumen y el crecimiento de actividades, firmas y empleo detectados delimitan las industrias culturales/creativas, aptas para promover la capacidad del sistema de producción en un cluster económico local. La clasificación es flexible y no exceptúa omisiones, más bien puede resultar concebible en otras ciudades.A methodology for classifying cultural/creative industries in a medium-sized city: Culiacan, Sinaloa, MexicoThis analysis is aimed at schematizing a methodological proposal for classifying cultural/creative industries in Culiacan, and determining their contribution to production dynamics, based on the North American Industry Classification System, 2013, and the Classification Guide for the Canadian Framework for Culture Statistics, 2011. In view of the limited empirical construction on the subject in Mexico, the purpose is to carry out a classification useful for unifying the occupations involved in creation, production and distribution through domains in order to implement a regulation that  specifies the operability of nine industries in this city, based on the statistical comparison by economic branches of the secondary and tertiary sectors. It follows that the volume and growth of detected activities, firms and employment delimit the cultural/creative industries which are apt for promoting the production system’s capacity in a local economic cluster. The classification is flexible and does not exclude omissions; it rather can be conceivable in other cities.


Author(s):  
Augusto Alves ◽  
David Arditi

Recent research shows that construction of new houses takes the majority of the recovery time after a tornado. The rapid procurement of new houses depends largely on the existing construction capacity in the region affected. In this study, information about the construction industry in a tornado-prone region is extracted from U.S. economic Census data by using NAICS (North American Industry Classification System) categories. The present capacity of the construction industry is calculated by extracting (1) the inventories of materials and supplies, and (2) the value of new houses put in place in a targeted tornado-prone region, in this study, Oklahoma. A method is proposed to calculate the extra construction capacity in the targeted region using the information extracted from U.S. Census data. The extra construction capacity hence calculated is then compared to the anticipated need for new houses after a severe tornado, calculated by considering the historical records of damages caused by past tornados. The results of the study indicate that the existing construction capacity in the Oklahoma region is not enough to rapidly respond to the anticipated need for new houses after a tornado.


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