abstract this paper proposes an approach to find an optimum structure for educational levels of human forces. to this end, a linear programming (lp) model integrated with a social accounting matrix (sam) was employed. the integrated model was employed using the sam of golestan province of iran. it was demonstrated that when unemployment is the result of inconsistency between supply and demand f...

The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8...

Subsidy is a tool used by governments as a form of financial aid to support specific economic sectors. Today subsidy is common in several countries, such as Iran due to different political and economic reasons. This study has examined the effects of changing agricultural subsidies on production and exports. For this purpose, a computable general equilibrium model (CGE) for the year 2011 was use...

Studies on Italian Double-entry Bookkeeping Thought (IDBT) evolution are seldom found in such aspects as accounts with persons (AP), accounts with goods (AG), and accounts equilibria (AE), etc., so we studied IDBT evolution in the aspects stated above and the principal factors for IDBT evolution, including their selection, contribution and sequence in this thesis. By our analysis, IDBT evolved ...

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...

The roles of accounting in shaping the economy are currently being rediscovered by This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider s...

We examine whether earnings management spreads from firm to firm via board connections. We find that contagion of accounting quality occurs via directors in interlocking boards with other firms. A firm with director links to firms that restated earnings tends to have poorer accounting quality and higher likelihood of restating its own financial reports. A firm with director links to firms that ...

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...