scholarly journals Ethical and economic implications for an accounting office that offers bundled services with a bank account

2021 ◽  
Vol 45 (4) ◽  
pp. 77-90
Author(s):  
Olga Kondzielnik
Keyword(s):  
Current Account ◽  
Scientific Literature ◽  
Economic Effects ◽  
Cooperation Agreement ◽  
Bank Account ◽  
Economic Implications ◽  
Market Participants ◽  
Legal Standards ◽  
A Current

Purpose: The profession of accountant as a profession of public trust is related to observing ethical and legal standards. In the course of his work, an accountant who offers his services on the market should consider the interests of the stakeholders of signed contracts, and due to the nature of his business, he should constantly improve his professional qualifications and guarantee independence. The aim of the article is to examine the ethical and economic effects of cooperation between an accounting office and a bank that bundles accounting services with a current account. Methodology/approach: The analysis focuses on the cooperation agreement between the accounting office and the bank as part of the current account services offered by the bank that come bundled with accounting. For the analysis, the following research methods were used: analysis of the scientific literature in the field of accounting and economics, case study considered in the context of Freeman, and methods of deduction and synthesis. Findings: Based on the analyzed agreement, a significant inequality was found between the benefits and obligations of individual signatories. Attention is also paid to the implica-tions of signing an agreement of this type for other market participants. Originality/value: The article is part of a scientific and practical discussion on the ethical and economic risks associated with signing a cooperation agreement between an account-ing office and a financial market institution in the form proposed by the bank. Keywords: outsourcing, stakeholder theory, ethics in accounting, bookkeeping services, accounting offices

IMF Stabilization Programs, Policy Conduct and Macroeconomic Outcomes: A Case Study of Pakistan

2006 ◽  
Vol 11 (1) ◽  
pp. 35-62
Author(s):  
Nawaz A. Hakro ◽  
Wadho Waqar Ahmed
Keyword(s):  
Current Account ◽  
Inflation Rate ◽  
Current Account Balance ◽  
Macroeconomic Policies ◽  
Explanatory Variables ◽  
Fiscal Balance ◽  
Macroeconomic Impacts ◽  
The Individual ◽  
The Imf

This study is designed to assess the macroeconomic performance of fund-supported programs, and the sequencing and ordering of macroeconomic policies in the context of the Pakistan economy. The generalized evaluation estimator technique has been used to assess the macroeconomic impacts of the IMF supported programs. GDP growth, inflation rate, current account balance, fiscal balance and unemployment are used as the target variables in order to gauge economic performance during the program years. The vector of policy variables (that might have been adopted in the absence of programs) and the vector of foreign exogenous variables are also taken as explanatory variables in the model, so that the individual effect of the IMF supported programs could be assessed. The result suggests that as the IMF prescriptions were applied, the current account balance has worsened, the unemployment rate has significantly increased, and the inflation rate has increased during the years of fund-supported programs. Only the budget balance has shown signs of improvement. Furthermore an inadequate sequencing of reforms has contributed to the further worsening of the economic scenario during the program period.

Design process for serious activities inspired by play and games: a problem solving with a board game from disengamement and gamification processes (Preprint)

2020 ◽  
Author(s):  
Stéphane Goria ◽  
Louise Dupet ◽  
Maëva Négroni ◽  
Gabriel Sega ◽  
Philippe Arnoux ◽  
...  
Keyword(s):  
Cancer Detection ◽  
Serious Games ◽  
Diagnostic Method ◽  
Scientific Literature ◽  
Imaging Techniques ◽  
Point Of View ◽  
Board Game ◽  
Advantages And Disadvantages ◽  
Design Result

BACKGROUND most serious games and other game-based tools are designed as digital games or escape games. They are designed for learning or sometimes in the field of medicine as an aid to care. However, they can also be seen as an aid to research, in our case, to evaluate the advantages and disadvantages of imaging techniques for cancer detection. OBJECTIVE we present a case study of action research on the design of a serious board game intended to consider the advantages and weaknesses of a diagnostic method in a different ways. The goal was to better understand the principles of designing a tool using game or play. METHODS we explicitly implemented another process than gamification to develop a structure reminiscent of the game to highlight the strengths and weaknesses of different imaging techniques from the point of view of the respondents (in this case specialists not directly involved in the project). Based on this feedback and the scientific literature on this subject, we detail the main categories of games and games developed for serious use in order to understand their differences. Concerning the cancer research part to which game contributes, our method is based on questions asked to experts and practitioners of this specialty. RESULTS an expert point of view translation tool in the form of a game has been realized to apprehend a research in a different way. CONCLUSIONS we show with the help of a diagram, some possible design paths leading to this type of design result including two hidden dimensions to consider (the awareness of the game or play by the "player" and his role as a contributor or recipient).

The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs

2000 ◽  
Vol 14 (2) ◽  
pp. 211-233 ◽  
Author(s):  
James R. Boatsman ◽  
Inder K. Khurana ◽  
Martha L. Loudder
Keyword(s):  
Current Practice ◽  
Electric Utility ◽  
Economic Effects ◽  
Financial Statement ◽  
Annual Reports ◽  
Accounting Data ◽  
Economic Implications ◽  
Nuclear Decommissioning ◽  
Nuclear Plants ◽  
Utility Rate

This paper analyzes the accounting effects of the proposed standard Accounting for Obligations Associated with the Retirement of Long-Lived Assets, and considers the economic effects of accounting data in electric utility rate-making. Specifically, we model the financial statement with respect to nuclear decommissioning costs and posit several likely scenarios for the economic implications for the affected firms, their electric consumers, and the rate regulators. The model reveals that the sign of the equity adjustment at adoption and the change in ongoing expense will depend on (1) the age of the plant, and (2) the ratio of the current cost estimate used to compute depreciation under the current practice and the estimated future decommissioning cost. When the model is applied to firms with nuclear plants, we find that the financial statement effects at adoption will be substantial for many firms, and that the ongoing effects of the standard will be to increase the reported expenses of decommissioning substantially. These findings are of interest for three reasons: first, contrary to our data, many of the firms analyzed have stated in their annual reports that the adoption effects of the proposed standard will be immaterial; second, the standard may have a deleterious effect on established regulatory rate-making relationships by changing the basis for consumer rates; and third, the analysis suggests that some firms will be faced with either requesting rate increases or jeopardizing their eligibility for special regulatory accounting treatment. Any of these outcomes create potentially severe problems in an industry on the brink of monumental economic and structural change, that is, the transition from a regulated monopoly to competition.

scholarly journals Canada as a Case Study for Balanced Presentation to Address Controversy on Emission Reduction Policies

2021 ◽  
Vol 13 (14) ◽  
pp. 7909
Author(s):  
Robert V. Parsons
Keyword(s):  
Emission Reduction ◽  
Environmental Issues ◽  
Trade Show ◽  
Quantitative Metrics ◽  
Carbon Taxation ◽  
Canadian Provinces ◽  
Method Analysis ◽  
A Current

Controversy is common on environmental issues, with carbon taxation in Canada a current example. This paper uses Canada as a case study for analysis based around balanced presentation, a technique developed some time ago, yet largely forgotten. Using the method, analysis is shifted away from the point of controversy to a broader quantitative question, with comparative data employed from official government sources. Simple quantitative analysis is applied to evaluate emission trends of individual Canadian provinces, with quantitative metrics to identify and confirm the application of relevant emission reduction policies by individual jurisdictions. From 2005 through 2019, three provinces show consistent downward emission trends, two show consistent upward trends, and the remaining five have no trends, showing relatively “flat” profiles. The results clarify, in terms of diverse emission reduction policies, where successes have occurred, and where deficiencies or ambiguities have existed. Neither carbon taxation nor related cap-and-trade show any association with long-term reductions in overall emissions. One policy does stand out as being associated with long-term reductions, namely grid decarbonization. The results suggest a possible need within Canada to rethink emission reduction policies. The method may be relevant as a model for other countries to consider as well.

Strategies to promote sustainability in higher education institutions

2017 ◽  
Vol 18 (7) ◽  
pp. 1018-1038 ◽  
Author(s):  
Issa Ibrahim Berchin ◽  
Vanessa dos Santos Grando ◽  
Gabriela Almeida Marcon ◽  
Louise Corseuil ◽  
José Baltazar Salgueirinho Osório de Andrade Guerra
Keyword(s):  
Higher Education ◽  
Scientific Literature ◽  
Higher Education Institutions ◽  
Public Institution ◽  
Content Type ◽  
Federal Institute ◽  
Sustainability In Higher Education ◽  
Education Science ◽  
Education In Brazil

Purpose This paper aims to analyze strategies that promote sustainability in higher education institutions (HEIs), focusing on the case study of a federal institute of higher education in Brazil. Design/methodology/approach The research was based on a scientific literature review on sustainability in HEIs, to identify the recurrent actions for sustainability in these institutions; and a case study of a federal institute of higher education in Brazil, to illustrate how these actions are being implemented by HEIs. Findings Concerns about sustainability, prompted by the Brazilian federal legislature, led federal HEI to change its internal processes, infrastructure and organizational culture toward sustainability. Practical implications The findings presented in this study, more specifically the sustainability plan of the Federal Institute for Education, Science and Technology of Santa Catarina, aligned with the recommendations proposed, can be used and replicated in other HEIs. Originality/value Scientific literature about organizational changes led by sustainability concerns, in HEIs specifically, still needs more attention in the academia. By addressing the case of a Brazilian public institution of higher education, this paper contributes to the literature on sustainability in higher education by reporting the process of implementation of a sustainability plan.

Ressourceneffizienz durch Digitalisierung*/Resource efficiency through digitisation. Potentials for SMEs in the manufacturing industry

2018 ◽  
Vol 108 (05) ◽  
pp. 319-324
Author(s):  
I. Bogdanov ◽  
A. Nuffer ◽  
A. Sauer
Keyword(s):  
Manufacturing Industry ◽  
State Of The Art ◽  
Manufacturing Sector ◽  
Resource Efficiency ◽  
Digitale Transformation ◽  
Case Study Analysis ◽  
Current State ◽  
Stand Der Technik ◽  
A Current

Der vorliegende Beitrag behandelt den Themenkomplex Ressourcen-effizienz und digitale Transformation im verarbeitenden Gewerbe sowie die dabei entstehenden Wechselwirkungen. Neben dem aktuellen Stand der Technik werden die im Rahmen einer aktuellen Studie durchgeführte Fallbeispielanalyse und die entwickelte Methodik zur Ermittlung der Ressourceneffizienzpotenziale vorgestellt. Diese Potenziale und die eingesetzten digitalen Maßnahmen sind zentrale Bausteine des vorliegenden Beitrags.   This article deals with the topic complex of resource efficiency and digital transformation in the manufacturing sector as well as the resulting interactions. In addition to the current state of the art and perspectives, the case study analysis carried out as part of a current study, as well as the developed method for establishing the resource efficiency potentials will be presented. The resultant potential and the digital measures are central components of this article.

scholarly journals Fire Management in Mount Kenya: A Case Study of Gathiuru Forest Station

Forests ◽  
2018 ◽  
Vol 9 (8) ◽  
pp. 481 ◽  
Author(s):  
Kevin Nyongesa ◽  
Harald Vacik
Keyword(s):  
Fire Management ◽  
Secondary Data ◽  
Cost Effective ◽  
Fire Regimes ◽  
Economic Effects ◽  
Ecological Knowledge ◽  
Economic Activities ◽  
Resource Managers ◽  
Management Approaches

This paper proposes an Integrated Fire Management (IFM) framework that can be used to support communities and resource managers in finding effective and efficient approaches to prevent damaging fires, as well as to maintain desirable fire regimes in Kenya. Designing and implementing an IFM approach in Kenya calls for a systematic understanding of the various uses of fire and the underlying perceptions and traditional ecological knowledge of the local people. The proposed IFM framework allows different stakeholders to evaluate the risks posed by fires and balance them with their beneficial ecological and economic effects making it easier for them to develop effective fire management approaches. A case study of the proposed IFM framework was conducted in Gathiuru Forest, which that is part of the larger Mt. Kenya Forest Ecosystem. Focus group discussions were held with key resource persons, primary and secondary data on socio-economic activities was studied, fire and weather records were analysed and the current fire management plans were consulted. Questionnaires were used to assess how the IFM is implemented in the Gathiuru Forest Station. The results show that the proposed IFM framework is scalable and can be applied in places with fire-dependent ecosystems as well as in places with fire-sensitive ecosystems in Kenya. The effectiveness of the proposed IFM framework depends on the active participation, formulation and implementation of the IFM activities by the main stakeholder groups (Kenya Forest Service (KFS), Kenya Wildlife Service (KWS), and the Community Forest Associations (CFA). The proposed IFM framework helps in implementing cost-effective approaches to prevent damaging fires and maintain desirable fire regimes in Kenya.

scholarly journals Variability and Uncertainty Analysis in Value Stream Mapping

2019 ◽  
Vol 8 (12S2) ◽  
pp. 533-538
Keyword(s):  
Lean Manufacturing ◽  
Value Stream Mapping ◽  
Strong Impact ◽  
Food Sector ◽  
Value Stream ◽  
Current State ◽  
Potential Risks ◽  
Tools And Techniques ◽  
A Current

Lately, value stream mapping (VSM) is integrated with tools and techniques that belong to other areas of knowledge such as risk management (RM). It is well known tool in showing the value, value stream and the flow which represents three of lean manufacturing (LM) principles. This integration, gives more benefit in covering two of VSM issues such as considering the variability and uncertainty of production processes. In this paper, a model named variable value stream mapping (V-VSM) that integrates the two was showed, explained and tested. The model helps to generate the VSM in a dynamic way with the identification of current and potential risks. These risks might happen in the future bringing a strong impact on not reaching the main objectives in the defined time and cost. The model has been tested by conducting a case study in food sector. A current state map was built using both models, traditional VSM and VVSM. The results showed the effect of variability and uncertainty on the total cycle time (CT) and lead time (LT) values, where the traditional VSM failed to show it by being a static tool. Comparing the results of both models show the differences in presenting the real state of manufacturing environment..

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