Principal Features of Building Social Accounts Matrix and Improving Statistical Database for Eco-countries

With common borders of the population, total area, and GDP （PPP-based） of Economic Cooperation Organization （ECO） member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively （2010 data）. Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium （CGE） modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix （SAM） that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM.

NGO Accountability and Sustainable Development in Nigeria

This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.

Social Accounting Matrix on the Base of the Mexican System of National Accounting

Links between institutional sectors and economic activities with National Accounting System of Mexico are studied used accounting multipliers. Key sectors had changed to strategic or leading as oil and gas extraction and dairy product manufacturing, i.e., Mexico went from a producer of goods to a service provider country, losing value added in their production chains. The mixed income is leading/independent economic activity for woman whose income is between 1 and 5 minimum wages. This is really important in the domestic economy through its impact on solidarity activities： providing care and support and providing food. Moreover, non-financial corporations and households of 10 or more minimum wages for income investing in strategic sectors such as retail trade and wholesale and manufacturing products derived from oil and coal. This is evidence of two Mexicos： the traditional and industrialized.

The study of China＇s social insurance funds to implement the ＂nominal account＂ Feasibility

The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.

Forecasting investment and consumption behavior of economic agents through dynamic computable general equilibrium model

Much research has been devoted to examination of the financial easing policy of the European Central Bank(ECB).However,this study is one of the first to use a dynamic micro-founded model to investigate empirically the impact of the ECB’s Quantitative Easing(QE)policy on consumption and investment by economic agents in Italy(households,government,firms,and the rest of the world).For this purpose,we constructed a Financial Social Accounting Matrix(FSAM)for the Italian economy for the year 2009 to calibrate a dynamic computable general equilibrium model(DCGE).This model allowed us to evaluate the direct and indirect impact of money flow on the behavior of consumption and investment.The findings of the study confirmed the positive impact of the ECB’s monetary policy on the level of investment and consumption.

Implementing Sustainability Reporting （SR）： （Neo-） Institutional Theory Insights in the Analysis of the SGR Group, Italy and CityGas, Bulgaria

The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.

Empirical Analysis on Chinese Urban Residents＇ Behavior＇s Differences in Different income -a SAM Multiplier Analysis

Based on SAM Multiplier theory, this paper discloses the structural characteristics of Chinese Urban Residents＇ Consumption. The main conclusions are as follows. Firstly, economic development in different sectors is unbalanced and especially consumption insufficiency is emerging; secondly, the effects of households by income group on the commodities are different; thirdly, consumption capability of Chinese urban residents is in the stage of durable consumable, but the highest income group is swifting to the higher stage and households with low income are entering the stage; finally, Chinese clothing, service and information industries have huge potential to develop while the latent demands are scarcity for that of the food, resident and education, cultural and entertainment industries.