Environmental Biology Group and Cooperative Research Centre for Greenhouse Accounting, Research School of Biological Sciences, Australian National University, Australian Capital Territory 0200, Australia (G.D.F.); Molecular Plant Physiology Group, Research School of Biological Sciences, Australian National University (S.v.C.); and Department of Plant Biology, Carnegie Institution of Washington,...

a Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan b Department of Business Administration, University of Illinois at Urbana-Champaign, Champaign, IL 61820, USA c Department of Information Management, National Central University, Jhongli, Taoyuan 32001, Taiwan d Department of Accounting, Chinese Culture University, Yang-Ming-Shan, Taipei 11192, ...

1 School of Economics and Management, Nanjing University of Science and Technology, Nanjing, Jiangsu 210094, China 2 Institute of Information and Decision Sciences, National Taipei College of Business, Taipei 10051, Taiwan 3Department of Information Management, Yu Da University, Miaoli 36143, Taiwan 4Department of Accounting Information, National Taipei College of Business, Taipei 10051, Taiwan...

The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and...

Thuy Mai Trinh Nguyen, Department of Industrial Engineering and Management, National Kaohsiung Universirty of Applied Sciensces, Taiwan. Department Finance and Accounting, Lac Hong University, Buu Long Ward, Bien Hoa City, Dong Nai Province, Viet Nam. [email protected] Jen-Der Day, Department of Industrial Engineering and Management, National Kaohsiung Universirty of Applied Sciensces, T...

census. By 2050, ethnic minority groups are expected to comprise more than 47% of the U.S. population while accounting for nearly 9 of every 10 persons added to the population (Murdock 1995). Yet, racial and ethnic minorities are largely absent among visitor populations of most national parks (Goldsmith 1994). As stated in the National Park Service 1997 Strategic Plan, the low visibility of rac...

BACKGROUND Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in a...

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costin...

National statistical institutes have recently presented a set of indicators for sustainable development. The indicators present different topics and the simultaneous achievement of different goals. That is, economic, social and environmental goals. Statistics Denmark also presented a series of indicators for sustainable development in 2003. However, policy analysis of sustainable development re...

This paper integrates a stock-flow monetary accounting framework, as proposed by Godley and Cripps (1983) and Godley (1993, 1996, 1999), with Kaleckian models of growth, as proposed by Rowthorn (1981), Dutt (1990) and Lavoie (1995). Our stock-flow accounting is related to the social accounting matrices (SAM) originally developed by Richard Stone in Cambridge, with double-entry bookkeeping used ...