Measuring and Accounting for Innovation in the Twenty-First Century

Measuring and Accounting for Innovation in the Twenty-First Century
Author: Carol Corrado
Publisher: University of Chicago Press
Total Pages: 603
Release: 2021-05-18
Genre: Business & Economics
ISBN: 022672820X

Measuring innovation is a challenging task, both for researchers and for national statisticians, and it is increasingly important in light of the ongoing digital revolution. National accounts and many other economic statistics were designed before the emergence of the digital economy and the growth in importance of intangible capital. They do not yet fully capture the wide range of innovative activity that is observed in modern economies. This volume examines how to measure innovation, track its effects on economic activity and on prices, and understand how it has changed the structure of production processes, labor markets, and organizational form and operation in business. The contributors explore new approaches to and data sources for measurement, such as collecting data for a particular innovation as opposed to a firm and using trademarks for tracking innovation. They also consider the connections between university-based R&D and business start-ups and the potential impacts of innovation on income distribution. The research suggests strategies for expanding current measurement frameworks to better capture innovative activity, including developing more detailed tracking of global value chains to identify innovation across time and space and expanding the measurement of innovation’s impacts on GDP in fields such as consumer content delivery and cloud computing.

Taxation Issues in the Twenty-first Century

Taxation Issues in the Twenty-first Century
Author: Adrian John Sawyer
Publisher:
Total Pages: 264
Release: 2006
Genre: Taxation
ISBN:

This is a resource for legal practitioners involved in taxation law and practice, taxation law academics, taxation law students, and tax policy officials. The essays include legal analysis and practical commentary on the following issues: Tax Compliance Issues: including behavioural compliance research, the role of tax practitioners in taxpayer compliance, and ways to reduce tax compliance costs Income Tax Issues: including the capital/revenue distinction and the associated persons test for land transactions. Avoidance Issues: including discussion on the need to rewrite section BG 1 Income Tax Act 2004 and the implications of the Peterson case. Tax Policy Issues: including the appropriateness of the regimes for taxing offshore investments and tax issues associated with a single trans-Tasman economic market Tax Administration Issues: including reviews of the adjudication and binding rulings functions of the Inland Revenue Department. Indirect Taxation Issues: including reviews of the going concern issue with GST and the taxation of fringe benefits.

Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
Total Pages: 310
Release: 2010-12-02
Genre: Business & Economics
ISBN: 0857244523

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Accounting Education for the 21st Century

Accounting Education for the 21st Century
Author: Jane O. Burns
Publisher: Elsevier
Total Pages: 516
Release: 2014-06-28
Genre: Business & Economics
ISBN: 1483299244

Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.

Racial Issues in Criminal Justice

Racial Issues in Criminal Justice
Author: Marvin D. Free
Publisher: Bloomsbury Publishing USA
Total Pages: 289
Release: 2003-09-30
Genre: Social Science
ISBN: 0313057109

Almost a third of all African American men in their twenties in the United States are in jail or prison, or on probation or parole. African Americans, who comprise approximately 13% of the general population, make up about half of the prison population. Between 1980 and 2000, 38 states added more African American men to their prison systems than were added to their respective systems of higher education. However, these statistics fail to tell the entire story. To understand how the dynamics of disproportionate minority confinement came to exist, one must examine the historical and cultural antecedents that affected (and continue to affect) this group. Examining proposed solutions and providing alternative perspectives, this volume addresses the overrepresentation of African Americans in the criminal justice system by critically examining the significance of race in American society and criminal justice responses to crime and African Americans. Offering a critical examination of the issues, this collection begins with a discussion of the marginalization of African Americans in the academic discipline of criminal justice and in the larger society, an assessment of the impact of the legacy of slavery on private prisons and mass imprisonment, and an empirical examination of the depiction of African Americans in prime-time television crime programs. Part II looks at racial profiling, the underrepresentation of African Americans in hate crime victimization research, the impact of race on presentencing, the trend toward trying juveniles in adult court, and the discriminatory treatment of African Americans in capital-eligible cases. Finally, Part III discusses the impact of African American police officers on the profession, analyzes black juror nullification, proposes an increase in the presence of African American jurors, and assesses the potential ameliorative impact of restorative justice on the current racial imbalance in the criminal justice system.

US-China Relations in the Twenty-First Century

US-China Relations in the Twenty-First Century
Author: Michael Tai
Publisher: Routledge
Total Pages: 180
Release: 2015-04-24
Genre: Political Science
ISBN: 1317502272

The relationship between the United States and China will be of critical importance to the world throughout the twenty-first century. In the West China’s rise is often portrayed as a threat and China seen in negative terms. This book explores the dynamics of this crucial relationship. It looks in particular at what causes an international relationship to be perceived negatively, and considers what can be done to reverse this, arguing that trust is a key factor. It goes on to discuss US and Chinese rhetoric and behaviour in three key areas – climate change, finance, and international security. The book contends that, contrary to much US rhetoric, China’s actions in these areas is often much more flexible and accommodating than the US position, and that the Chinese are much more knowledgeable about, and understanding and appreciative of, the United States than vice versa.

Global Approaches to Sustainability Through Learning and Education

Global Approaches to Sustainability Through Learning and Education
Author: Al-Sartawi, Abdalmuttaleb M.A. Musleh
Publisher: IGI Global
Total Pages: 371
Release: 2019-08-30
Genre: Education
ISBN: 1799800644

Unequal distribution of wealth, poverty, pollution, and gender inequality are just a few of the problems we face and struggle to eliminate. Sustainable development offers a long-term holistic solution to these problems through meeting the needs of the current generation without endangering the capability of future generations in meeting their own needs. Sustainable education or education for sustainability is a transformative learning paradigm that prepares learners and provides them with knowledge, ethical awareness, skills, values, and attitudes to achieve sustainable goals. Global Approaches to Sustainability Through Learning and Education is a comprehensive academic publication that facilitates a greater understanding of sustainable development and fosters a culture of sustainability through learning and education. Highlighting a range of topics such as ethics, game-based learning, and knowledge management, this book is ideal for teachers, environmentalists, higher education faculty, activists, curriculum developers, academicians, researchers, professionals, administrators, and policymakers.

United Nations Global Conferences

United Nations Global Conferences
Author: Michael G. Schechter
Publisher: Routledge
Total Pages: 292
Release: 2009-05-07
Genre: Political Science
ISBN: 1135282749

This new book covers the origins purposes, trends and controversies of the United Nations' global conferences. There are 30 such conferences to compare, and many argue that they have not been worth the money spent on them. Others, however, suggest that they offer the only effective way to address global problems, like racism, sexism, overpopulation, environmental degradation, overfishing, urbanization, and the proliferation of small arms. This is the first comprehensive study of this key topic, delivering information essential to the ongoing debate on multilateralism, with examinations of: * the typical structure of a conference * description of the Global Conferences * substantive and institutional outcomes of the conferences * changes resulting from the conferences * UN Conferences as mechanisms for coping with the problems of the 21st Century This book is essential reading for students of the United Nations, international organisation and global governance, as well as practitioners from non-governmental organizations.