Heritage: the priceless hostage of accrual accounting

Purpose: The objective of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design: A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potential stakeholders and users, to international and national standard setters. Findings: The analysis shows that the path of convergence between public and private sector standards and practices is still problematic. After more than two decades of debate around the nature, definition, measurement, and reporting of heritage, these issues are far from settled. Value: Looking at European national standards for heritage, the IPSASB’s proposals, and the reactions to the latter by relevant stakeholders, the paper provides a pluralistic view on the positions and experiences about heritage, contributing to the debate on the convergence between private and public sector accounting standards. Implications. In the light of calls for increased measurement and reporting of public sector “assets”, and specifically for the definition of standards to recognize heritage, the paper suggests the need to strongly reconsider whether the convergence between public and private sector standards is desirable, feasible, and effective. As such, the risks of embracing simplified or hybrid forms of accounting and reporting for heritage should be more seriously assessed. While reporting on heritage is important, it is fundamental to keep it distinct from reporting on government’s regular operations, in order to appreciate its specific value, nature, and features

Descrizione degli indicatori e fonti dei dati

Il capitolo seleziona e analizza criticamente gli indicatori necessari per lo studio della condizione di salute e il suo monitoraggi

Descrizione degli indicatori e fonti dei dati

Il capitolo seleziona e analizza criticamente gli indicatori necessari per lo studio della condizione di salute e il suo monitoraggi

Descrizione degli indicatori e fonti dei dati

Il capitolo seleziona e analizza criticamente gli indicatori necessari per lo studio della condizione di salute e il suo monitoraggi

Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

The IPSAS CP asks the following questions in its REQUEST FOR COMMENTS. The responses prepared by the Task Force IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are presented hereafter. The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 16 researchers from these networks. The responses being presented are based on an analysis of the Consultation Paper, the IPSASB Conceptual Framework, relevant IPSAS, and various published research papers on the subject. Following various meetings and discussions, the members of the Task Force have reached the following common conclusions and suggestions. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated

Analisi dei modelli organizzativi di risposta al COVID-19 in Italia: evidenze da 2 anni di ISTANT REPORT Altems

Sistematizzazione e pubblicazione settimanalmente un report per analizzare in modo sistemico e comparativo i modelli di risposta adottati dalle Regioni in risposta all'emergenza da COVID- 1

The effect of user charges on the utilisation of prescription medicines in the Italian National Health Service

In Italy, public spending on outpatient prescription medicines has traditionally accounted for a large percentage of health-care expenditures (15% in 1992). Since its inception in 1978, therefore, the Italian National Health Service (INHS) has used user charges and several other regulatory measures to curb expenditures. Since 1978, moreover, these measures have been revised several times. Their impact on utilisation, however, has been the subject of remarkably little work. This dissertation begins to fill this void with specific respect to cardiovasculars, which account for 23% of total INHS drug expenditures. The data set for the empirical analysis was provided by the Emilia-Romagna Regional Health Authority. The unit of observation is total consumption of a given pharmaceutical product by District by month. The data set covers 18 Districts over 60 months, between January 1989 and December 1993. The econometric specification is based on Deaton and Muellbauer\u27s Almost Ideal Demand System. The model has been estimated both in levels and in first differences. The main result is that price does affect utilisation. For cardiovasculars as a whole, the estimated price elasticity is $-$0.30 to $-$0.36. This is a rather large estimate, especially for cardiovasculars. The presence of large own-price elasticities has a number of important policy implications. First, drug copayments cannot be viewed solely as a way of raising additional government revenues. In addition, price deregulation may lead to smaller price increases than expected. Finally, the introduction of reference pricing may prove an extremely powerful price-containment mechanism. Naturally, the welfare implications of these estimates cannot be fully assessed without some information on health outcomes. Other significant results may be summarised as follows. First, changes in copayment exemption regimes do affect utilisation but may have a greater impact in the short than in the medium run. Second, own-price elasticities vary significantly across pharmaceutical groups, with smaller elasticities for necessary drugs of proven efficacy. Third, income has a significantly positive effect on utilisation, with an estimated elasticity of 0.30. Finally, utilisation is also affected by physician characteristics such as seniority and density

Il modello di analisi, l’impostazione del Rapporto e i principali risultati

Il capitolo presenta il modello di analisi del SSN secondo l'approccio economico-aziendale; descrive la struttura del Rapporto; discute i principali risultati che emergono in termini di evoluzione e prospettive di sviluppo del SSN