This volume draws on the knowledge of many regulators and utilities analysts around the world. Some of these experts are colleagues; others have provided work that we have used without benefit of collaboration. Regulatory accounting is a bur- geoning field of endeavor, and regulators are increasingly establishing and publishing regulatory accounting requirements and standards. Awareness of and …
Advances in Management Accounting (AIMA) is a professional journal whose purpose is to meet the information needs of both practitioners and academicians. We plan to publish thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. Advances in Management Accounting is to be an annual publication of quality applied research in management accoun…
We present a review of the governmental capital markets research that has been conducted since Ingram et al. (1987). The review indicates that much of the research conducted in the last fifteen years involves the new issue bond market. Increased attention is also given to research in the secondary market. However, much of the secondary market research fails to examine the specific relationshi…
National and global macro econometric modelling has had a long and venerable history in the UK, with important implications for macroeconomic policy in general and monetary policy in particular. It is an activity that involves sustained research input of several investigators with a variety of skills. The present work is not an exception and its completion has required the enthusiasm and commit…
Governments and state-owned enterprises purchase a wide variety of goods, services and public works from the private sector, from basic computer equipment to the construction of roads. Public procurement is a key economic activity of governments that represents a significant percentage of the Gross Domestic Product (GDP) generating huge financial flows, estimated on average at 10-15% of GD…
Patients developing end stage renal disease can be treated by haemodialysis, peritoneal dialysis or transplantation. Kidney transplantation is now generally accepted as the primary therapy for chronic renal failure in most patients, with the exception of those who cannot tolerate immunosuppressive treatment or transplant surgery [1]. Many reasons justify the use of kidneys from living do…
The Air Force is in the process of significantly changing the way it purchases goods and services, with the goals of reducing costs and increasing performance to better support its missions. During spring 2002, SAF/AQC developed a Procurement Transformation Strategy that outlines a roadmap for changing the Air Force’s procurement policies, processes, personnel, and related technologies t…
The most imperative challenge facing a number of managers in recent years has been to regain lost market share and secure new competitive advantages. The impetus for this trend continues to be the ubiquitous tendency toward globalization and the ensuing intensification of international competition. Customer orientation, lean management and re-engineering are the buzzwords that characterize …
With any new work, the question that always has to be answered is—why? Why a new book on supply chain management and procurement? Why another book about lean systems? Why should we care? Is there anything more important that we can learn from the concept of lean supply chain management? Why a new book on supply chain management? The answer is simply because the works that exist tend to tr…
After decades of research, discussion, and debate, economists have finally acknowledged the importance, if not the primacy, of institutions as the bedrock of sustained growth and development. While policies can make a difference, recent econometric studies indicate that much will depend on the institutions that govern a country (Rodrik, Subramanian, and Trebbi 2002). Institutions, in this c…
In September 2005 we organized a conference at the University of Cassino, Italy, the aim of which was to explore ‘The Keynesian Legacy in Macro- economic Modelling’. In the postwar period, macroeconomic modelling of developed economies was mainly rooted in Keynesian theory up to the 1970s, when the failure of applied models to deal with stagflation led to a shift in economic theory towards …
Keynes’s General Theory of Employment, Interest and Money is undoubtedly regarded as the most important book on economics in the twentieth century, and this view would be shared, I think, by those who are wholly opposed to its teaching as well as by its adherents. Nearly 50 years after its appearance controversy still rages around its basic ideas and prescriptions, and I do not think that a…
This book provides a detailed treatment of micro econometric analysis, the analysis of individual-level data on the economic behavior of individuals or firms. This type of analysis usually entails applying regression methods to cross-section and panel data. The book aims at providing the practitioner with a comprehensive coverage of statistical methods and their application in modern applied m…
The goal of this book is to teach the reader the basic principles of the monthly accounting process, from the first step of developing a Chart of Accounts to the last step of issuing financial statements and tax reports.
The essays in this book have been collected and are presented here in the belief that ethical issues in accounting merit much more profound exploration and analysis than they have received so far in the United Kingdom.
This book is about defence procurement and industry policy in small, advanced industrial economies. It is largely an exercise in applied economics but the contributions of legal and management scholars and defence procurement and industry policy practitioners will also be apparent throughout. The book inevitably draws on themes and analysis treated in the defence economics literature and r…
The concept and understanding of brain death have evolved significantly over the past few decades. This entity has become more recognized as our ability to provide prolonged cardiovascular support to brain injured patients became more sophisticated. In parallel with these developments, organ transplantation became a reality with wider applications resulting in significant increase in demand…
This book is written for the procurement and supply chain management professional needing reference to the working methods available today for use on the job. It also has in mind the newly appointed executive or the staff member with only a cursory knowledge of the workings of procurement and supply management. It provides, we trust, a complete compendium of the information that is require…
Procurement represents a very large fraction of total economic activity. The value of public procurement transactions in EU countries is about 16 percent of their GDP, while in the United States it is around 20 percent.1 In the private sector, the value of transactions is even larger and is steadily increasing, due to the current trend towards outsourcing all non-core business activities. …