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 diploma thesis was composed as a part of the resolution of the student team research project GAJU 029/2011/S of the Grant Agency of the University of Southern Bohemia in Ceske Budejovice. The main goal of this thesis is an evaluation of the economic behavior of non-financial enterprises in the ownership of the government (NPVV) in the selected sector of the national economy. The theoretical part is dealing with a short description of these enterprises and with issues with their efficiency. This was analysed in separate studies. The practical part deals with a development of the individual types of the profitability (type of an income of the production) in the context of the national economy and industry type if the of selected national accounts during the 1999 - 2010 period. The conclusions of the individual chapters are interconnected at the end of this thesis. The method is to compare the conclusions from the industry subsectors with the conclusions from the national economy subsector. The conclusions are compared with the NPVV informations extracted from the related studies. The non-financial enterprises subsector indicator results are also evaluated in this thesis. The analysed branch was the ground and pipeline transportation branch due to substantial share of the public non-financial enterprises NPV (13.3 %) and the national private non-financial enterprises NPS (3.74 %) production in 2010 (these were the main subsectors of the researched non-financial enterprises). The production and the income have been approsimately developed at the same average as in the sector and the national economy also. Their output is comparable due to that. The comparation of the profitability by using the gross added value shows us that the NPV have better results. However the position of NPV and NPS switches and the differences become deepen when we use the net added value and other sources of income. There is even a regular negative profitability if we use the net disposable income of the NPV. There is an issue with the salary of the employees mainly in the NPV according to the research. But it is interesting that issues related to the financial crisis are not affecting the NPV as fast as the NPS. The NPS is affected by the problems almost immediately, however the NPV are affected with a delay and with a less intensity. The essential recommendation is to introduce a control of any commercial enterprises with any state partnership through the Highest inspecting office.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The objective of this work is to analyze the use of water in the Brazilian economy and how public agents can form more effective actions to optimize this natural resource in the Brazilian economy. For this, it is necessary to observe the adjusted Brazilian environmental GDP in the period from 2007 to 2012, which according to the methodology created and used by the UN SEEA gravitates alongside the 'traditional' GDP and complements the economic accounting of a country with sustainability, also seen In the national literature by Young (2003). For the measurement of national water accounting, it was necessary to compile the water use data for to made water of recourse and physic use table, through the IBGE, ANA and SNIRH and its national environmental product, the data used were extracted from the SNIRH and IPEA, a statistical adequacy was adjusted according to the environmental accounts of the SEEA for the reality of data available in Brazil, in order to form a historical series of environmentally adjusted GDP and the use of physical water flow. The results showed that over the years studied, physical use of water increased and adjusted GDP accompanied the growth of "traditional" GDP, but water treatment costs also increased over the period. / O objetivo desse trabalho consiste em analisar o uso da água na economia brasileira e como os agentes públicos poderão tomar ações mais eficazes para a otimização desse recurso natural na economia brasileira. Para isso, é necessário contabilizar o PIB ambiental brasileiro ajustado no período de 2007 a 2012 o qual, segundo a metodologia criada e utilizada pela ONU, a SICEA, gravita ao lado do PIB ‘tradicional’ e complementa a contabilidade econômica de um país com sustentabilidade. Para a mensuração da contabilidade hídrica nacional, foi necessário compilar os dados do IBGE, ANA e SNIRH para formar a tabela de recursos e usos físicos da água (TRUF). No produto nacional ambiental, os dados utilizados foram extraídos da SNIRH e IPEA e foi realizada uma adequação estatística ajustada pelas contas ambientais da SICEA com os dados do Brasil para formar uma série histórica do PIB ambientalmente ajustada e do uso de fluxo físico hídrico. Os resultados mostraram que, no período de 2007 a 2012, o uso físico da água aumentou e o PIB ajustado acompanhou o crescimento do PIB “tradicional”, porém os custos de tratamento da água também cresceram ao longo do período.

Thesis on the topic of Grants in the accounting and taxes is aimed maily at displaying of grants in accounting for entrepreneurs. This work at first analyzes different kinds and forms of grants and its sources, displaying in accounting and taxes and there is also a description of an international approach according to International Financial Reporting Standards. There is also a chapter about National Accounting Board and its Interpretations in particular those relating to grants. Each chapter is supplemented by practical examples that show different ways of capturing grants.

Green national accounts are a complement to the more traditional GDP measure which includes natural capital and the depreciation and regeneration of natural capital. The United Nations have developed an international standard model, the System of Environmental-Economic Accounting, for valuing natural resources within the green national accounts. The method is based on forecasts of future streams of expected incomes from the resource. This study aims to find out whether the valuation method used to forecast future incomes from iron ore and timber according to the international standard is consistent with the actual outcomes. In Sweden, previous studies have been made to develop green national accounts from the 1800s onward. By using the United Nations’ current and previous valuation methods and performing calculations on historical resource rents it is possible to evaluate how well the methods can estimate true future values. This study shows that both valuation methods systematically misestimate the future income streams from both resources. / Gröna nationalräkenskaper är ett komplement till det mer traditionella BNP-måttet som även tar hänsyn till bland annat naturkapitalet och dess förslitning. FN har utvecklat en internationell standardmodell för gröna nationalräkenskaper, System of Environmental-Economic Accounting (SEEA), där en rekommenderad värderingsmetod för naturkapital finns angiven. Värderingsmetoden är baserad på framtida, förväntade, inkomstflöden från naturresursen. Den här studiens syfte är att ta reda på om värderingsmetoden för att förutse framtida intäkter för järnmalm och skog enligt den internationella standarden stämmer överens med de faktiska utfallen. I Sverige har tidigare studier gjorts för att utveckla gröna nationalräkenskaper från 1800-talet och framåt. Genom att använda FN:s nuvarande och tidigare rekommenderade värderingsmetoder för naturresurser och göra beräkningar på historiska vinster från naturresursen kan man se hur väl värderingsmetoderna fungerar i praktiken. Den här studien visar att bägge värderingsmetoderna systematiskt felskattar de framtida intäktsflödena från bägge resurser.

Актуальность темы исследования обусловлена следующими причинами: успешное развитие экономических и торговых отношений между Китаем и Россией требует унификации финансовой информации для бизнеса и для целей государственного контроля; изучение различий между китайскими и российскими стандартами бухгалтерского учета помогает извлечь уроки из международной практики в процессе построения, развития и совершенствования стандартов; понимание сходства и различия между китайскими и российскими стандартами является лучшим способом понять практику бухгалтерского учета в другой стране, а также оказывает определенное влияние на понимание и корректировку различий в бухгалтерской отчетности, подготовленной в соответствии с различными стандартами и с МСФО; в процессе сближения с международными стандартами бухгалтерского учета, полезно учиться на успешном опыте друг друга, несмотря на формальные и существенные различия в технико-экономическом обосновании и координации национальных стандартов бухгалтерского учета. Научная новизна исследования заключается в следующем: систематизированы основные проблемы стандартизации бухгалтерского учета с точки зрения конвергенции национальных стандартов и МСФО; на основании сравнительной характеристики российских и китайских стандартов рассмотрены перспективы дальнейшего совершенствования национальных систем бухгалтерского учета при переходе на МСФО. / The relevance of the research topic is due to the following reasons: the successful development of economic and trade relations between China and Russia requires the unification of financial information for business and for the purposes of government control; studying the differences between Chinese and Russian accounting standards helps to draw lessons from international practice in the process of building, developing and improving standards; understanding the similarities and differences between Chinese and Russian standards is the best way to understand accounting practices in another country, and also has a certain impact on understanding and adjusting differences in financial statements prepared in accordance with various standards and IFRS; in the process of convergence with international accounting standards, it is useful to learn from each other's successful experiences, despite the formal and significant differences in the feasibility study and coordination of national accounting standards. The scientific novelty of the research is as follows: systematized the main problems of accounting standardization from the point of view of convergence of national standards and IFRS; based on the comparative characteristics of Russian and Chinese standards, the prospects for further improvement of national accounting systems during the transition to IFRS are considered.

This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.

L’objectif de cette thèse est d’analyser les contributions de Clément Colson à la science économique dans le but de mieux connaître sa pensée, de mieux connaître l’École libérale française au début du XXème siècle, d’étudier l’influence qu’a pu avoir cet auteur sur ses principaux élèves, Divisia, Roy et Rueff, et d’évaluer l’actualité de certaines de ses recommandations.Le premier chapitre montre quels sont les apports théoriques de Colson à la science économique.Pour ses élèves, son principal apport serait la théorie de la détermination conjointe du salaire et du taux d’intérêt. Nous montrerons que cette théorie est proche de la règle de gestion optimale en microéconomie attribuée à Clark ; nous verrons alors que l’on peut parler de découverte multiple.Colson est également intéressant au point de vue de la méthode utilisée. Nous verrons alors qu’il utilise les statistiques et les mathématiques dans ses développements : il est à l’origine d’une évaluation pionnière du revenu de la France, son enseignement impulse le calcul économique, il peut être considéré comme un précurseur de l’économétrie en France. Le deuxième chapitre montre que Colson développe la méthode de tarification des voies de communication exploitées en monopole de Jules Dupuit en proposant des moyens pratiques de révélation des préférences. Nous verrons également que cette théorie est reprise de nos jours avec le Yield Management et par les compagnies aériennes à bas coûts. Le troisième chapitre a pour but de voir comment Colson prend en compte la question sociale. Nous verrons qu’il défend une intervention de l’État plus importante que d’autres économistes libéraux afin d’éviter que les ouvriers ne se tournent vers le socialisme. Le quatrième chapitre étudie l’intervention de l’État préconisée par Colson dans le domaine des chemins de fer. Nous verrons que dans ce domaine où l’État est très présent, l’auteur souhaite le limiter. Il préfère ainsi la concession à la régie et souhaite la construction de nouvelles lignes uniquement si elles sont rentables. Nous verrons qu’à nouveau, la crainte du socialisme n’est pas étrangère à ses positions. Sur chacun des thèmes, nous verrons que Colson accorde à la pratique une place importante. Au niveau théorique tout part de l’observation et se termine par l’observation, au niveau pratique il est marqué par les préoccupations de son époque. / The object of this dissertation is to analyse the contributions of Clément Colson to the economics in order to be better acquainted with his thought, with the French Liberal School at the beginning of the 20th century, to see the influence he had on his main students, Divisia, Roy and Rueff, and to evaluate the actuality of his recomandations. The first chapter develops the Colson’s theoretical contributions.For his students, his main contribution would be the theory of the joint setting of wage and of the interest rate. We will explain this theory is close to the optimal management rule in microeconomics attributed to Clark; we will see we can speak then about multiple discovery.Colson is interesting too from the point of view of the method used. We will see he uses statistics and mathematics in his developments: he makes one of the first assesments of the French income, his lectures develop economics calculus, he can be seen as a precursor of econometrics in France. The second chapter shows that Colson develops the Jules Dupuit pricing method for means of communications exploited by a monopoly by proposing practical way of preferences revelation. We will show too that this theory is used nowadays with the Yield Management and by airline lowcost companies.The third chapter has for purpose to see how Colson takes into account the social question. We will see he argues for a more important State intervention than other liberal economists in order to avoid workers to turn to socialism. The fourth chapter is devoted to the State intervention recommended by Colson in the field of railways. We will see that in this field in which the State is very present, the author wishes to limit it. So he prefers the concession to the public exploitation and wishes construction of new railway lines just if they are profitable. We will see again that the fear of socialism is not stranger to his positions. On each theme, we will see that Colson gives an important place to the practice. At the theoretical level all starts and finishes with the observation, at the practice level he is influenced by the preoccupations of his time.