This text is an introduction and explanation of environmental issues as they relate to accounts today. Environmental concerns are of real importance to accountants because of the range of business issues they impact upon

Es ist kein Buch über Geldschöpfung im Bankensystem. Es ist eine dringende Forderung, die Wertedebatte wieder zu beleben, zu klären, wer oder was ist produktiv in einer Wirtschaft, wer oder was schöpft Werte und wer oder was vernichtet sie. Und wie ist die Rolle des Staates als...

This paper sheds light on the contribution of unincorporated enterprises to the Canadian economy in terms of gross domestic product (GDP) from 1997 to 2002. The study separates the aggregate business GDP, including its components, into the unincorporated and incorporated sectors. After...

In this paper, we define "The Chinese Saving Puzzle" as the persistently high national saving rate at 34-53 percent of gross domestic product (GDP) in the past three decades and a surge in the saving rate by 11 percentage points from 2000-2008. Using data from the Flow of Funds Accounts (FFA)...