National accounting and national accounts concepts have very strong links to business accounting and business accounts concepts, and economic theory. The current trend in national accounting work is to carry out the task based on a framework which functions as an integrated general purpose statistical information system. The principal constraints to this approach are data availability which is a function of the standard and serviceability of the country's national statistical system, and general conventional accounting principles. It is submitted that one of the important properties that a system of national accounts should possess is inherent flexibility in order to allow such a system to respond sensitively to developments in economic theory and specialized needs/demands. Even though the development of certain national accounting principles can be traced back to the seventeenth century, national accounting generally is a twentieth century invention, with the development of the SNA as a very major breakthrough. One of the SNA's most valuable contributions is its provision of a consistent and comprehensive framework in terms of national accounting concepts, definitions and principles. The application of the conventional national accounting principles to Tonga and other developing countries has been confronted with many conceptual and statistical problems. The existence of imperfect national price systems in developing countries has led many critics to question the validity of national income estimates for such countries. It has been submitted that such imperfection of national price systems has been essentially a function of constraints on commodity and factor movements. It is argued however that many such restrictions cannot be applied with significant force to the case of Tonga and that there exists great validity and usefulness in making national income estimation. Non-market portion of total production in the economy of Tonga is significant. Its estimation for national accounting purposes is faced with the conceptual problems of setting appropriate boundary of production and imputation. The recommendations of the SNA with regard to the former are endorsed for national accounting practice in Tonga with special attention to transactions such as the unilateral provisions of free and/or partially paid services by Tongans to government and church authorities. Due to the predominantly agricultural character of the Tongan economy and the existence of a partial subsistence sector, certain conceptual problems arising from the need to make clear distinctions between production and consumption, and saving and investment in accordance with the Keynesian framework are bound to prevail with regard to national accounting in the Kingdom. There are also the problems associated with any attempt to distinguish the various factor shares of national income. Recommendations and comments concerning possible means of minimizing these problems or perhaps putting such, problems into some balanced perspective, are presented. Statistical problems faced with national accounting work in Tonga are generally associated with the inadequacy and unreliability of basic national accounting statistics, and the shortage of appropriate material and human resources. While most of the statistical problems can be substantially alleviated by more liberal direction of resources to the process of data collection and national income estimation, some of the statistical problems like the conceptual problems would persist in Tonga as long as the general standard of the Kingdom's national statistical system is low and the general state of under-development prevails. A close scrutiny of the general performance and structure of the Tongan economy, current and anticipated future needs/demands for various national accounting statistical series, and current and anticipated future status of data availability, suggests that a system of national accounts for Tonga which could bring out the important economic characteristics and inter-relationships of important sectors in the economy would be considered as very desirable. With the increasing complexity of the Kingdom's economy and associated increasing diversity of needs/demands for appropriate statistical series, it is felt that a system of national accounts which offers greater disaggregation of important aggregates and which views the production sector at some component levels such as "Agricultural", "Non-Agricultural, Non-Financial" and "Financial" production sub-sectors even though it is a diversion from the general recommendations of the SNA, would merit a high level of serviceability. A system of national accounts which is essentially based on a system of sector accounts with the incorporation of the above stated partitioning of the production sector is therefore proposed for Tonga. The proposed system also consists of sets of supplementary tables and aggregative accounts which aim at providing essential supplementary information via the adoption of different classification systems or appropriate aggregations of information exhibited in the sector accounts. Issues concerning suggested future expansion of the proposed system to include appropriate input-output matrices and flow of funds tables and the need for a proper development and application of an appropriate social accounting matrix (SAM) for Tonga are also discussed. The proposed system of national accounts for Tonga is relatively comprehensive and possesses inherent flexibility which is a reflection of its primary inheritance from the SNA. Even though it might take some time before the proposed design can be implemented in full, its relative comprehensiveness would automatically serve a lot of useful purposes e.g. its explicit facilitation of attention to gaps in the existing data series. The implementation of the proposed system is regarded as a feasible long term project for the Tonga national statistical agency. The extent to which it can be implemented in the very near future given Government's acceptance, would depend heavily on the priority level the Tonga Government attaches or would attach to the task of developing and improving the Kingdom's national accounting system.

This study examines whether preliminary estimates of real growth of GDP and the major user side components in the Swedish quarterly national accounts are unbiased forecasts of revised estimates, and whether available information from the process of reconciling GDP from the production and user side is used efficiently to minimise revisions. Regression analysis is performed to find that preliminary GDP growth estimates are rational forecasts of revised estimates. The results are mixed for the user side components. Preliminary estimates of growth of investments and exports are rational forecasts whereas revisions of growth of government spending could be minimised by more efficiently using information about preliminary estimate values. Moreover, information about the statistical discrepancy between the GDP growth estimates from the production and user side could be used to minimise revisions of growth of consumer spending and imports, but these conclusions are sensitive to the period of volatile economic development 2008-2010.

Bien que le SCN 1993 ait été mis en place depuis plus de quinze ans, certains pays ne l'ont toujours pas mis en application, tandis que d'autres affirment l'appliquer sans qu'en réalité il ne le soit parfaitement.Les difficultés de la mise en œuvre du SCN 1993 s'expliquent par plusieurs raisons parmi lesquelles nous pouvons répertorier la disponibilité des sources de données et les bases de données.La Syrie n'a pas adapté le SCN 1993, et les comptes nationaux syriens sont aujourd'hui encore établis selon le SCN 1968.Dans notre recherche, nous avons analysé la qualité des données des comptes nationaux pour réaliser une application complète du SCN 1993 au département des comptes nationaux de Syrie.Ce système n'est certes pas en cours, mais l'application complète donnerait une réelle image de l'économie syrienne. Afin de réaliser cet objectif, et en profitant des expériences que nous offrent les autres pays, il était indispensable d'analyser la qualité des données de la comptabilité nationale produites au sein du département de la comptabilité nationale. Ce travail doit nous permettre de connaître la capacité de la Syrie à répondre aux recommandations du SCN 1993.Le SCN 2008 publié récemment, ne fait qu'approfondir le besoin d'adapter le système syrien au SCN. .Il est essentiel de garder à l'esprit que l'objectif n'est pas d'annoncer avec précipitation appliquer le système, mais il est urgent de produire et d'être capable de faire de vraies données et ainsi d'appliquer sainement le SCN.Cette recherche n'est pas un aboutissement mais se veut au contraire être le point de départ de d'une réflexion approfondie sur la refonte complète de la comptabilité nationale syrienne qui permettra de produire des données saines qui reflètent la réalité économique et permettent d'établir des stratégies économiques et de permettre le développement économique de la Syrie. / Although the SNA 1993 has been established for over fifteen years, some countries have still not yet implemented, while others pretend implementing it, without it being correctly applied.The difficulties in the implementation of the SNA 1993 are explained by a few main reasons among which we can identify the availability of data sources and databases.Syria has still not adopted the SNA 1993, and the Syrian national accounts are still set according to the 1968 SNA.In our research, we analyzed the quality of national accounts data to make a good applicability of the 1993 SNA of national accounts department of Syria.To achieve this goal, and taking advantage of the experiences that other countries offer us, it was necessary to analyze the quality of national accounts data produced in the department of the national accounts.The work should enable us to know our ability to respond to the recommendations of the system 93.The SNA 2008 has recently been published, however, we believe that when we are able to generate sound data, we will also be able to practice any developed system.It is essential to keep in mind that the goal is not to announce has only the implementation of the system. But it is urgent to produce and be able to do real data and to apply reasonably well the SNA.This research is not an end but will instead be the starting point of the national accounts, in order to produce sound data that reflect the reality of the economic in the future, for the establishment of economic strategies and economic development of Syria.

The aim of my diploma thesis is to describe indirect methods that are used in the compilation of quarterly national accounts. The diploma thesis is divided into three parts and three chapters. The first chapter presents the theoretical background and describes the development of national accounts in the Czech Republic and the basic macroeconomic aggregates. The second chapter is devoted to the quarterly national accounts and mathematical and statistical methods that are used in their compilation. The third chapter describes in detail selected indirect methods, which consists in linking the indicator and aggregate. Consequently, this method is applied to the data of the Czech Republic and then quarterly estimates are constructed which are compared to actual values.

Submitted by (edna.saturno@ufrpe.br) on 2016-06-10T12:32:22Z No. of bitstreams: 1 Wilson Grimaldi.pdf: 1323056 bytes, checksum: f283bb33b22f9f542dd55429ba446543 (MD5) / Made available in DSpace on 2016-06-10T12:32:22Z (GMT). No. of bitstreams: 1 Wilson Grimaldi.pdf: 1323056 bytes, checksum: f283bb33b22f9f542dd55429ba446543 (MD5) Previous issue date: 2010-02-24 / This paper aims at analyzing the contribution and importance of proper internal and external trade in the economy of Pernambuco, detailing the role of imports in supply and export demand, with an emphasis on interstate transactions.To achieve the objective, it was necessary to use basic sources of information from the Systems of National Accounts of Brazil and of the Regional Accounts for the year 2005 and above estimates of Supply and Uses Tables to Pernambuco. With the information from the Supply and Uses Tables to Pernambuco was possible to detail by economic activity values of imports and exports interstate, and this step of paramount importance for the completion of the work since it was developed a methodology of calculation using data from the Department of Finance of State of Pernambuco to estimate such values. It also exposed the methodology of calculation of Supply and Uses Tables to Pernambuco used to estimate the values of the components of supply and demand state describing each of its components. Similarly, weights are presented service sectors of agriculture and industry and the role of each in the economy of Pernambuco, both the supply and demand, especially the activity of processing industry and its genres Finishing the job, it was found that the state of Pernambuco imports and exports accounted for much of the demand and supply, especially the latter, since the weight of shopping on offer is greater than the share of sales in demand. / O presente trabalho tem como objetivo principal analisar a contribuição e a devida importância das trocas internas e externas na economia pernambucana, detalhando o papel das importações na oferta e das exportações na demanda, dando ênfase às transações interestaduais. Para atingir o objetivo, foi necessário o emprego de fontes básicas de informações dos Sistemas de Contas Nacionais do Brasil e das Contas Regionais para o ano de 2005 e principalmente das estimativas da Tabela de Recursos e Usos – TRU para Pernambuco. Com as informações da TRU-PE, foi possível detalhar por atividade econômica os valores das importações e exportações interestaduais, sendo essa etapa de suma importância para a realização do trabalho, já que foi elaborada uma metodologia de cálculo através dos dados da Secretaria da Fazenda do Estado de Pernambuco para estimar tais valores. É exposta também a metodologia de cálculo da TRU-PE utilizada para estimar os valores dos componentes da oferta e da demanda estadual descrevendo cada um de seus componentes. Do mesmo modo, são apresentados os pesos setores de serviços da agropecuária e da indústria e o papel de cada um na economia pernambucana, tanto na oferta como na demanda, sobretudo da atividade da indústria de transformação e seus gêneros Finalizando o trabalho, obteve-se que no estado de Pernambuco as importações e as exportações representam grande parte da demanda e da oferta, sobretudo desta última, já que o peso das compras é maior na oferta do que a participação das vendas na demanda.

The diploma thesis deals with the system of national account of the Czech Republic with a focus on the development of government debt and deficit. The first chapter explains the nature, the aim and the development of the field of national accounts. The second chapter concentrates on the system of national accounts of the Czech Republic. Special attention is paid to the sector of government institutions, as the national government accounts are the basis for the prediction of the government deficit, debt and the Convergence program for adoption of the common currency Euro. The third chapter defines the terms closely related to the general government sector and financial statistics. The closing chapter analyses the development of government debt and deficit in the period since 1995.

Thesis deals with system of national accounts providing information for economic policy institutions. Relation of the system to economic theory is examined with focus on disposable income. We try to answer the question if SNA follows theory originally used for construction the system or if SNA constitutes separated stream of economic theory. Then, crucial concepts of GDP calculation as definition of economic activity, value added concept or concept of derived demand are discussed. Key problem is the relation of GDP to business cycle anylsis, thus, we use alternative indicator of economic activity for analysis of Czech economy.

New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This issue is approached through methodological considerations and estimates of iron ore and timber depletion and discharge of pollutants. The conclusions are that it is possible to construct environmental historical national accounts, but that the lack of historical data and theoretical difficulties cause a high level of abstraction and other problems concerning the series. The empirical investigations show that the 19th century can be considered a period of depletion intensive growth. Furthermore, there seems to be evidence of a correlation between changes in the natural resource net prices and previous periodizations of Swedish economic development. Concerning pollutants, the analyses shows an increase of the aggregated discharges until the late 1960s. However, the pollution intensity of growth has fallen throughout the period, possibly in a pattern of long trend periods. / digitalisering@umu

The aim of the thesis is a framework analysis of the current situation and the use of environmental accounting in relation to sustainable development in the Czech Republic. To achieve the goal of this work were used analytical methods, content analysis, comparison and statistical data. In particular, official documents at the level of the European Union and the Czech Republic on sustainable development and environmental accounting were examined. The European Union has the main influence on the environmental accounting in the Czech Republic and Czech Republic, as a member of the European Union, therefore, act in accordance with established European objectives. Also, the institutions concerned were contacted by structured interview. The work provides a comprehensive description of the development and current state of environmental accounting in the Czech republic. Based on the findings also work provides an overall assessment of the situation and suggestions for potential improvement.

O objetivo dessa dissertação é apresentar um exercício empírico, qual seja, transformar a contabilidade nacional oficial em categorias analíticas da economia clássica/marxiana. Esse processo é baseado na metodologia desenvolvida por Shaikh e Tonak (1994). No primeiro capítulo nós apresentamos de forma sucinta os principais aspectos teóricos da distinção entre o trabalho produtivo e o trabalho não-produtivo do ponto de vista do capital. No segundo capítulo apresentamos tanto a análise crítica do sistema de contas nacionais quanto a metodologia para realizar o mapeamento da contabilidade nacional convencional para categorias clássicas/marxianas. No terceiro capítulo aplicamos esse mapeamento nas contas nacionais brasileiras. Assim, baseando-nos nos recentes desenvolvimentos da pesquisa empírica marxista, estamos aptos a calcular a taxa de mais-valia, a composição valor e material do capital e a taxa geral de lucro marxiana para os períodos entre 1990-1994, 1995-1999 e 2000-2004. / The aim of this dissertation is to present an empirical exercise of transforming the official accounts into the classical/marxian analytical framework. Our transformation procedure is based on the methodology developed by Shaikh and Tonak (1994). Initialy we briefly present the mains theoretical aspects of the distinction between productive and unproductive labour. In the second chapter, it is presented both the critical analysis of the system of national accounts and the methodology for mapping conventional national accounts into the classical/marxian categories. In the third chapter we apply this mapping methodology to the Brazilian national accounts. Therefore, based on recent developments in Marxian empirical research, we were able to calculate the rate of surplus value, the value and materialized composition of capital and the general Marxian rate of profit for the 1990-1994, 1995-1999 and 2000-2004 periods.