Chapters 3, 4 and 5 have introduced the tradition of green national accounting that has now become well established. The basic principles of this tradition are commonly understood by most practitioners to involve accounting for the consumption and accumulation of produced, human and natural capital, assuming the different capital stocks are infinitely substitutable (weak sustainability). One pa...

In an economy with multiple consumption goods (including environmental amenities) that uniquely maximizes the present value of utility with constant discounting, constant or falling augmented green net national product, or zero or negative augmented net investment, at any time implies that the economy is unsustainable then. "Augmented" means that time is included as a productive stock, which in...

Suitable pricing models for Internet services represent one of the main prerequisites for a successfully running implementation of a charging and accounting tool. This paper introduces general aspects influencing the choice of a pricing model and presents a survey of relevant approaches to be found in the scientific literature. Based on cost model investigations some detailed insight into price...

Amid concerns that too few physicians practice in many rural areas, lower income potential is cited as one obstacle to attracting and retaining rural physicians. Congress has responded by increasing Medicare payment rates to virtually all physicians practicing in rural areas. However, average physician incomes in rural and urban areas do not differ significantly, even after accounting for diffe...

Environmental pollution and human health problems are becoming serious issues in China. This research focuses on regional differences in productive inefficiencies and attempts to clarify the determinants of inefficiency, accounting economic, environmental and health-related factors. Our dataset includes information of 29 areas in China from 2003 to 2009. We find that after accounting for enviro...

Abstra t. Early risk predi tion involves three di erent aspe ts to be onsidered when an automati lassi er is implemented for this task: a) support for lassi ation with partial information read up to di erent time steps, b) support for dealing with unbalan ed data sets and ) a poli y to de ide when a do ument ould be lassi ed as belonging to the relevant lass with a reasonable on den e. In this ...

Most juridical systems contain the principle that an act is only unlawful if the agent conducting the act has a `guilty mind' (`mens rea'). Different law systems distinguish di erent modes of mens rea. For instance, American law distinguishes between `knowingly' performing a criminal act, `recklessness', `strict liability', etc. I will show we can formalize several of these categories. The form...

Economics and ecology are often presented as opposing disciplines. Both fields have strengths and weaknesses. A new transdisciplinary field, ecological economics, attempts to bring together the strengths of both disciplines with a vision for a sustainable future. In this paper, we focus on one particular concept championed by ecological economists, natural capital. In particular, our interest i...

the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...