Search results

This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.

This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.

The analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows.

The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities.

The International Air Transport Association (IATA) New Distribution Capability (NDC) standard aims at modernising the airline distribution landscape. It has supported the spread of Direct Connects by providing a common standard for linking airlines to travel agencies. The purpose of this paper is to analyse the historical development of airline distribution and to derive implications for the future.

This paper follows the approach of Yeoman and McMahon-Beattie (2017) in providing a chronological account based on published research.

Direct Connects are discussed to be a step back in the evolution of the distribution landscape because they foster disaggregation. An analysis of the history of distribution finds that a comparison of Direct Connects to the early stages of computer reservation system technology falls short to recognise the tremendous technological and market changes connected to the internet, cloud computing and the rise of low-cost carriers. Moreover, drawing on the seminal article by Anderson and Tushman (1990) on technical discontinuities and dominant designs, the current state of the distribution landscape is characterised to be an era of ferment that is driven by design competition and that might end up in a new dominant design.

The originality of this paper lies in a critical review of the turning points of distribution. By reviewing the past developments, the paper sheds light on the contribution that IATA NDC and Direct Connect technology might deliver to the field of airline distribution.

This study conducts a comparative analysis of the impact of educational mismatch on Spanish wages. This paper aims to focus on the industrial, construction and service sectors at three levels of disaggregation: sector, occupation and gender.

The over-education, required education and under-education (ORU model), was applied to data from the 2018 Spanish Wages Structure Survey conducted by the Spanish National Statistics Institute.

The industrial sector is the one that best manages over-education by offering the highest returns to each year of over-education. It is also the sector that most values the education of women, particularly those in highly qualified positions.

This study compares the wage effects of educational mismatch in the service, industry and construction sectors. Previous literature has ignored the latter sectors in this field of study, but the results of the present study show that the industrial sectors significantly value and remunerates worker education. Therefore, it may be worthy to focus certain economic and social policies on this sector, to contribute to reducing gender wage gaps and gender employment discrimination in the economy.

This paper aims to provide an analysis of gender strategies in the planning, programmes towards the implementation of Africa’s Nationally Determined Contributions (NDCs). It involved the identification and disaggregation of climate risks on women key climate affected sectors (water, energy, agriculture, health, energy).

This involves review of vast scholarly and academic research, to establishment of linkages and interlinkages between the risks. A diagnostic analysis was done on the NDCs to understand the orientation of gender considerations in the NDCs of African countries, and then an assessment on emerging opportunities and empowerment of women to address climate change was carried out as an un-detachable component of gender considerations.

Poverty, cultural barriers and inequality, climatic risks such as floods, occurrence of infectious diseases and water scarcity create life threatening situations for women as well as their livelihood Analysis on the NDCs (and INDCs) of all African countries show that over 85% of actions reference gender. At the regional level West Africa has the highest gender actions in their NDCs (41%), East Africa 25%, Southern Africa 15%, Central Africa 8% and North Africa 6%. The coping responses of women, their knowledge about the environment and the environmental services they offer, provide great opportunities for them in the climate change scenario which is seldom spoken about. Empowerment of women by providing access to Information, education, training; sensitization on various facets of climate change; the risks, consequences, possible sustainable solutions (Adaptation and mitigation) and their basic rights especially with regards to land and ownership is necessary, and can help reduce the climatic risks they face.

The limitation of this study was time constraint as the research was done during my fellowship at the United Nations Economic Commission for Africa which was a short period in relation to the fact that the authors were assigned to other duties.

Though most African countries are making an effort towards gender integration in their NDCs, they need to carry out systematic gender analysis; collecting and using sex-disaggregated data; establishing gender-sensitive benchmarks and indicators; and developing practical tools to support increased attention to gender perspectives.

Climate change is a serious threat to humanity and views from mostly those affected indicates that there is still a big disconnect between the ambitious agendas set by various stakeholders involved (International organizations, governments and regional organizations), and the real grassroots initiatives, actions and programs being implemented in the ground. There is also inarguably increasing evidence that climate change is amplifying gender inequality, the vulnerability of women and children; consequently, a serious barrier to the achievement of the Paris Agreement, UN 2030 Sustainable development goals, the 2063 Africa Union Agenda.

Though there exist many research papers on climate and gender and also on NDCs, creating a link between gender risks and climate policies, strategies and programs gives the issue of gender and climate change “high importance”. An integrated approach on identifying the risks makes policies coherent.

The purpose of this study is to analyze commercial bank-level data to examine a credit channel of the monetary policy transmission mechanism in emerging economies, such as South Africa from BRICS countries. Among the important questions that central banks, economists and policymakers have raised in this area are: Do bank characteristics and macroeconomic variables influence credit supply in South Africa? Do bank characteristics and macroeconomic variables interact to influence credit supply in South Africa?

Static panel data with pooled OLS, a random effect model and the fixed-effect model are used for data analysis. Using a sample of 50 commercial banks from South Africa over 10 years from 2009 to 2018. The statistical software Stata is utilized for data analysis.

The conclusion of this study shows that in South Africa, the loan amount has a strong and positive macroeconomic variable inflation effect. The outcomes of the study also revealed that in South Africa, there is a strong but negative association between interaction macroeconomic variables inflation and bank characteristic liquidity ratio on the loan amount.

The authors contribute to the existing literature by identifying the key determinants of monetary policy transmission channels through credit in South Africa and, furthermore, through a country-level data analysis and disaggregation at the commercial bank level, as well as economic conditions.