Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...

As important part of national economy, the agri-food sector had oscillating evolutions in the post-accession period, mainly generated by the need to get in line with the EU requirements. The analysis of the resources-utilizations ratio, from the point of view of production account, reveals...