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The authors construct an intertemporal model of rent-maximizing behavior on the part of a timber harvester under potentially multidimensional risk as well as geographical heterogeneity. Subsequently, the authors use recursive methods (specifically, the method of stochastic dynamic programing) to characterize the optimal policy function – the rent-maximizing timber-harvesting profile. One noteworthy feature of their application to forestry in the province of British Columbia, Canada is the unique and detailed information the authors have organized in the form of a dynamic geographic information system to account for site-specific cost heterogeneity in harvesting and transportation, as well as uneven-aged stand dynamics in timber growth and yield across space and time in the presence of stochastic lumber prices. Their framework is a powerful tool with which to conduct policy analysis at scale.

The principle of prudence plays a critical role in the design of national and international public sector accounting. Whereas in private sector accounting there is a substantial body of literature with regard to conservatism, the academic debate on the prudence principle in public sector accounting has only started recently. The aim of this chapter is to analyse whether the International Public Sector Accounting Standards (IPSASs) address asymmetric prudence with respect to measurement. This chapter shows that the existence of requirements leading to asymmetric prudence with regard to the measurement of assets is widespread throughout the suite of IPSASs.

Recognition, measurement and disclosure of public sector assets constitute relevant matters for national and international public sector accounting standard-setting. This chapter develops a theoretical analysis drawing upon a dualistic approach contrasting current value and historical cost accounting models. Accordingly, the latter should be adapted and then preferred to cope with public sector specificities, with a view to providing information for and enforcing accountability to citizens and their political representatives. Drawing upon this theoretical setting, our analysis develops a consistent design for the overarching conceptual framework for assets in general, providing illustrative examples for specific categories such as financial, heritage, natural and military assets.

Purpose: Development of an approach, methods to the internal audit of tax differences, analysis of the peculiarities of the application of internal audit procedures of tax differences and their reflection in the software in Ukraine.

Need for the Study: One of the most important general economic and accounting problems both in practical and scientific terms is the problem of determining the financial results of the enterprise, the methodology of its calculation and methods of taxation.

Questions of consistency of indicators of tax and financial accounting arise constantly as the results revealed according to tax accounting data, considerably deviate from real financial results of activity of the enterprise according to financial accounting data. This leads to tax differences. Moreover, significant deviations can be both in one direction and in the other. These indicators are important for study and analysis.

Methodology: The method of a systematic approach was used to reveal the content of tax differences and build the methodology of internal audit. Selective research, grouping, generalisation are used to study the state of the methodology and organisation of accounting for tax differences and their internal audit.

Findings: The study of the organisation and methods of internal audit allowed the authors to develop their methods of internal audit of tax differences. The chapter highlights such elements of internal audit as sources of information, audit directions, objects of audit and possible typical errors that may be identified during the internal audit. Sources of information for internal audit of tax differences are divided into groups: primary documents, accounting records, reporting and legislation. The authors systematised tax differences and analysed their impact on the pre-tax financial result. Possible errors in accounting for tax differences and ways to correct them are considered. The authors present options for displaying tax differences in software products used in Ukraine.

Practical Implications: This chapter examines the key components of the methodology of auditing the financial statements of the enterprise in terms of indicators of tax differences, the use of which ensures the reliability of reporting, avoids penalties from the tax authorities and ensures the prospects for the organisation. The possibility of digitalisation of accounting for tax differences on the example of software that is popular in Ukraine is considered. The pre-tax financial result is a consolidated, aggregate indicator that is determined by comparing income and expenses from different activities recognised per accounting rules and in most cases cannot be used to calculate income tax without appropriate adjustments.

The purpose of this chapter is to discuss the relation between tax reporting and financial reporting, their influence on transparency, and empirical implications.

The objective of this chapter is to compare the measurement bases of income and expenditures found in International Public Sector Accounting Standards (IPSAS) used in Public Accounts with those in the statistical rules used in National Accounts/Government Finance Statistics (GFS). Both frameworks apply an accrual methodology, but, while some governments appear dubious about adopting the IPSAS framework, the National Accounts framework is more ‘tried and tested’ for government financial reporting on an international scale. The practical application of the accrual methodology in the two frameworks differs to a certain extent. These differences provide learning opportunities for both frameworks.

Due to their pervasiveness in American society, cultural gender beliefs often organize workplaces and justify what jobs are suitable for men and for women (Ridgeway, 2009, 2011). When an occupation experiences feminization, jobs and occupations once considered “men’s work” must be “retyped” to justify and accommodate the movement of women into the occupation (Lincoln, 2010; Reskin & Roos, 1990). Using the case of funeral directing, this chapter explores the “retyping” of funeral directing, a formerly male-dominated, currently feminizing occupation by examining shifting gender narratives about funeral work in trade journals published between 1995 and 2013. Findings indicate multiple gender narratives involved in explaining the movement of women into funeral directing and the implications for gender inequality in feminizing occupations. Some narratives (old boy and gender essential) explain women’s entry and justify sex segregation by drawing on stereotypical gender differences in physical strength and emotional labor between men and women. While other narratives (gender blind and gender progressive) reject and challenge essentialism by impugning the notion that gender stereotypes are a reliable indicator of skill.

This preliminary survey begins to probe a few purposes and practices of “Earth System Science” to rethink the ways in which Nature is “taken into account” by this new power/knowledge formation. The workings of “environmentality,” or green governmentality (Luke, 1999c), and the dispositions of environmental accountancy regimes depend increasingly on the development and deployment of such reconceptualized interdisciplinary sciences (Briden & Downing, 2002). These practices have gained much more cohesion as a technoscience network since 2001 Amsterdam Conference on Global Climate Change Open Science. Due to its brevity, this study is neither an exhaustive history nor an extensive sociology of either Earth System Science or the new post-2001 Earth System Science Partnership (ESSP), which acquired new legitimacy during and after this professional-technical congress. Instead this critique reexamines these disciplinary developments to explore the curious condition of their rapid assembly and gradual acceptance as credible technoscience formations. This reevaluation allows one, at the same time, to speculate about the emergent interests hoping to gain hold over such power/knowledge programs for managing security, territory, and population on a planetary scale (Burchell, Gordon, & Miller, 1991; Foucault, 1991c, pp. 87–104).