This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Mixed feelings, Daniel Gross reminds us, are at the heart of Jane Austen's novel, Sense and Sensibility. We think we know what "mixed feelings" means, like a recipe: combine two parts a feeling like gratitude, one part happiness, a dash of resentment, and you get something like Elinor. But mixed feelings in the novel and beyond, Gross insists, are poorly served by this dis-equilibrium model; in fact mixed feelings are a matter of negotiated circumstances where feelings may be at odds as they converge on character. Hence the significance of literature and particularly the sentimental novel as a cross-disciplinary research domain, where this kind of rhetorical situation is exquisitely detailed. Gross gets considerable play out of Jane Austin as one of his research arenas, while at the same time referencing the sciences of situated emotion and behavioral economics to offer a new way of understanding mixed feelings as rhetorically situated. While that is but one thrust among several here, Gross explores at the same time a methodological opportunity at the interface of science and the humanities, beyond recent work in "Cognitive Approaches to Literature," which as he sees it tends to proceed unecologically (uncontextually) toward theory of mind. In contrast to his previous landmark study The Secret History of Emotion, here Gross carves out a space for cross-disciplinary work on emotion with a "situated emotion" critique of the basic emotions program, a "situated cognition" critique of computational psychology, and a critique of evolutionary psychology from many angles including cognitive scientific. The outcome is collaborative work across the sciences and humanities, where uncomfortable situations provide a paradigm for study. New insight into brain-body-world dynamics may yet arise from experiments in neuroscience and the situational concerns of the humanities, and the two-cultures divide may dissolve when shared phenomena like human emotions are treated with the diversity of methods and cross-disciplinary conversation their complexity deserves.
Agnès Varda, a pioneer of the French New Wave, has been making radical films for over half a century. Many of these are considered by scholars, filmmakers, and audiences alike, as audacious, seminal, and unforgettable. This volume considers her production as a whole, revisiting overlooked films like Mur, Murs/Documenteur (1980–81), and connecting her cinema to recent installation work. This study demonstrates how Varda has resisted norms of representation and diktats of production. It also shows how she has elaborated a personal repertoire of images, characters, and settings, which all provide insight on their cultural and political contexts. The book thus offers new readings of this director's multifaceted rêveries, arguing that her work should be seen as an aesthetically influential and ethically-driven production where cinema is both a political and collaborative practice, and a synesthetic art form.
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
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