Informe del Taller sobre Contabilidad Ambiental y Económica Integrada

Incluye Bibliografía

Experiences gained from GDDS compliance in the English-speaking Caribbean

Includes bibliography

Istmo Centroamericano y República Dominicana: análisis del desempeño de las productividades individuales y total de los factores

Incluye Bibliografía

Selected statistical indicators of Caribbean countries, vol. XVI, 2003

Includes bibliography

Financiamento externo no ciclo recente da economia brasileira

Incluye Bibliografía

El Sistema de Cuentas Ambientales y Económicas (SCAE) 2012: fundamentos conceptuales para su implementación

Incluye bibliografía.

Una propuesta regional de estrategia de implementación del Sistema de Cuentas Ambientales Económicas (SCAE) 2012 en América Latina

Incluye bibliografía.

Situation of unpaid work and gender in the Caribbean: The measurement of unpaid work through time-use studies

Includes bibliography.

The use of key indicators to assess Latin America’s long-term economic performance

Through the astute analysis of official statistics, we can gather a more complete picture of the economic performance of a given country, and understand more fully what have been its drivers, leading to a more effective use of national resources and a more efficient design of policy options. However, the myriad of information and numerical data across the system of macroeconomic statistics can be challenging to interpret in a straightforward manner. In order to synthetically assess economic performance across countries in Latin America we propose the use of a composite indicator, which builds upon the methodology of Khramov and Lee (2013) and incorporates key indicators from each of the pillars of macroeconomic statistics: the System of National Accounts, the Balance of Payments Statistics, Monetary and Financial Statistics and Public Finance Statistics. Through a composite examination of key statistical indicators in each country across their long-term trends, we can more fully understand the underlying macroeconomic dynamics.

Questionnaire and survey methodology. Saint Lucia: Survey of living condition and household budgets 2005/2006

This manual documents some of the material related to the Survey of Living Conditions and Household Budgets (SLC/HBS) conducted in Saint Lucia by the Kairi Consultants Limited and National Assessment Team between 2005 and 2006. The SLC/HBS is a sample survey which generates data on households and individuals in the country. The main objectives of this survey were (i) to collect information from households on their expenditure patterns, income and other characteristics and; (ii) to revise the 'average shopping basket' used in constructing the Consumer Price Index (CPI) for the country, and the relative weights of the items in the basket. The survey also provided valuable data for an assessment of the impact of socio-economic policies on the living conditions of the resident population in Saint Lucia. Further, data on households gathered in the survey also provide valuable inputs for the compilation of the country's National Accounts statistics relating to the household sector. This manual was developed by the Economic Commission for Latin America and the Caribbean (ECLAC) – Subregional Headquarters in the Caribbean as a supplementary document for the Caribbean Household Surveys Database (CHSD). The main components of this manual include survey methodology and the questionnaires used for data collection. The latter are included in the annex at the end of the document. All information contained therein was provided by the Statistics Department in Saint Lucia. The ECLAC Subregional Headquarters for the Caribbean is pleased to acknowledge the Saint Lucia Statistics Department for graciously consenting to the use of their surveys and metadata under the project Improving Caribbean Household Surveys. Due recognition must also be given to the Statistics and Economics Projection Division at ECLAC (Santiago) who provided guidance in the standardization of the datasets and the creation of the Caribbean Household Surveys Databank.

Systemic analysis of the health sector through the input-output matrix, 2000-2005

This article provides a systemic analysis of the health sector in Brazil, based on a study of its productive structure and its interactions with the other sectors of the economy. The article draws on unpublished data on the National Health Accounts provided by the Brazilian Geographical and Statistical Institute (ibge); and it proposes a methodology for harmonizing the System of National Accounts (input-output matrix) with the Health Satellite Accounts for 2000 and 2005. This sheds light on the relations that exist between the health sector and the other sectors the economy, through input-output indicators.

Ofshoring de servicios en la economía española en el periodo 2000-2007

La literatura económica ha centrado la atención en el offshoring de servicios y en su efecto sobre el nivel de empleo nacional, unido a importantes críticas en relación al impacto negativo que esta estrategia provoca en términos de destrucción de empleos nacionales. En este trabajo se analiza la relevancia que tiene el offshoring de servicios en la economía española y, en concreto, en las ramas de servicios y se estudia su efecto sobre el nivel de empleo de este sector. El análisis empírico se lleva a cabo estimando una función de demanda de trabajo con elasticidad de sustitución constante (CES), incluyendo en la misma el efecto de offshoring. Este estudio se realiza para el periodo previo a la crisis, 2000-2007, a partir de los datos contenidos en las Tablas Input-Output de la Contabilidad Nacional del INE.

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

A Framework for Citizen-Centred Social Statistics and Analysis (Working Paper 48)

Economic policy-making has long been more integrated than social policy-making in part because the statistics and much of the analysis that supports economic policy are based on a common conceptual framework – the system of national accounts. People interested in economic analysis and economic policy share a common language of communication, one that includes both concepts and numbers. This paper examines early attempts to develop a system of social statistics that would mirror the system of national accounts, particular the work on the development of social accounts that took place mainly in the 60s and 70s. It explores the reasons why these early initiatives failed but argues that the preconditions now exist to develop a new conceptual framework to support integrated social statistics – and hence a more coherent, effective social policy. Optimism is warranted for two reasons. First, we can make use of the radical transformation that has taken place in information technology both in processing data and in providing wide access to the knowledge that can flow from the data. Second, the conditions exist to begin to shift away from the straight jacket of government-centric social statistics, with its implicit assumption that governments must be the primary actors in finding solutions to social problems. By supporting the decision-making of all the players (particularly individual citizens) who affect social trends and outcomes, we can start to move beyond the sterile, ideological discussions that have dominated much social discourse in the past and begin to build social systems and structures that evolve, almost automatically, based on empirical evidence of ‘what works best for whom’. The paper describes a Canadian approach to developing a framework, or common language, to support the evolution of an integrated, citizen-centric system of social statistics and social analysis. This language supports the traditional social policy that we have today; nothing is lost. However, it also supports a quite different social policy world, one where individual citizens and families (not governments) are seen as the central players – a more empirically-driven world that we have referred to as the ‘enabling society’.