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Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?
  • Language: en
  • Pages: 500

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

  • Type: Book
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  • Published: 2020-08-07
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  • Publisher: Routledge

The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provi...

The Distributional Impact of Taxes and Transfers
  • Language: en
  • Pages: 402

The Distributional Impact of Taxes and Transfers

The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?
  • Language: en
  • Pages: 418

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

  • Type: Book
  • -
  • Published: 2020-08-07
  • -
  • Publisher: Routledge

The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provi...

Is Decentralization Good for Development?
  • Language: en
  • Pages: 352

Is Decentralization Good for Development?

Is decentralisation good for development? This book explains when the answer is 'Yes' and when it is 'No'. It shows how decentralisation can be designed to drive development forward, and focuses on the institutional incentives that can strengthen democracy, boost economies, and improve public sector performance.

Introducing a New Broad-based Index of Financial Development
  • Language: en
  • Pages: 43

Introducing a New Broad-based Index of Financial Development

There is a vast body of literature estimating the impact of financial development on economic growth, inequality, and economic stability. A typical empirical study approximates financial development with either one of two measures of financial depth – the ratio of private credit to GDP or stock market capitalization to GDP. However, these indicators do not take into account the complex multidimensional nature of financial development. The contribution of this paper is to create nine indices that summarize how developed financial institutions and financial markets are in terms of their depth, access, and efficiency. These indices are then aggregated into an overall index of financial development. With the coverage of 183 countries on annual frequency between 1980 and 2013, the database should offer a useful analytical tool for researchers and policy makers.

Sustainability of Public Finances
  • Language: en
  • Pages: 88

Sustainability of Public Finances

A central tenet of the Maastricht Treaty is that a successful European Monetary Union requires sustainable public finances of its member states, yet there is no clear definition of sustainability. This book develops a concept of sustainability focusing on the controllability of public finances. After reviewing the theoretical and empirical arguments for a disaggregate and institutions-oriented approach to correcting non-sustainable deficits, the authors propose a practical procedure to assess the sustainability of a country's public finances.

Accounting Questions & Answers
  • Language: en
  • Pages: 6

Accounting Questions & Answers

An accounting study guide with questions, and answers is a helpful tool for anyone that is taking an an accounting class. An accounting course book covers topics extensively. With the study guide the person can take the quizzes, and check their answers. The study guide shows which answer is correct. Some study guide books will explain why the other answers is close, but not correct. Once the person takes the quiz on a specific topic. They will find out where their weakness is, and what areas they have to study. The book will help them prepare for class exams, and any professional exams they may take.

The Emergence of a National Economy
  • Language: en
  • Pages: 304

The Emergence of a National Economy

  • Type: Book
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  • Published: 2021-09-06
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  • Publisher: BRILL

History matters. At the beginning of a new century and amidst the turmoil of a new democracy, a historical perspective on modern Indonesia is needed more than ever. This innovative economic history connects back to the colonial era and helps to explain why the transition from colonialism to Independence and from the New Order to democracy has been so difficult and sometimes traumatic. The Emergence of a National Economy identitifies three grand themes in this transformation: globalisation, state formation and economic integration. Globalisation affected the Indonesian archipelago even before the arrival of the Dutch—the New Order experience was only the most recent wave. Modern state forma...

The Ricardian Approach to Budget Deficits
  • Language: en
  • Pages: 58

The Ricardian Approach to Budget Deficits

Persistent budget deficits have increased economists' interest in theories and evidence about fiscal policy. This paper develops the Ricardian approach and contrasts it with standard models. The discussion considers from major theoretical objections to Ricardian equivalence-finite lifetimes, imperfect capital markets, uncertainty about future taxes and incomes, and the distorting effects of taxation Then the paper considers empirical evidence on interest rates, consumption and saving, and current-account deficits. The conclusion is that the Ricardian approach is a useful first-order approximation, and that this approach will probably become the benchwork model for assessing fiscal policy.

PERZPECTIVE
  • Language: id
  • Pages: 87

PERZPECTIVE

Generasi Z? Dunia ini tidak akan pernah lepas dari yang namanya perubahan. Seiring berjalannya jaman, pasti akan menimbulkan suatu perubahan. Perubahan inilah yang juga ditonjolkan pada generasi yang disebut Generasi Z. Suatu perubahan itu tidak dapat dihindari, tetapi harus dihadapi dengan inovasi dan kreasi. Beranjak dari hal tersebut, maka muncullah suatu ide yang bisa dikembangkan agar dapat menimbulkan suatu hasil yang maksimal. Melihat peluang ini, penulis menuangkan ide yang dihadapkan dengan perkembangan jaman Z yang semuanya serba dinamis dan cepat. Belajar dari orang – orang muda zaman Z, yang mempunyai pemikiran yang tanggap dan out of the box, kita diajak agar kita pun sebagai orang muda yang lain juga harus mempunyai pemikiran dan ide – ide yang gila pula agar kita dapat menghasilkan suatu hasil yang fantastis yang berguna untuk memperbaiki sistem yang ada sehingga dapat menjadi orang – orang yang berkepribadian baik.