Measuring innovation is a challenging task, both for researchers and for national statisticians, and it is increasingly important in light of the ongoing digital revolution. National accounts and many other economic statistics were designed before the emergence of the digital economy and the growth in importance of intangible capital. They do not yet fully capture the wide range of innovative activity that is observed in modern economies. This volume examines how to measure innovation, track its effects on economic activity and on prices, and understand how it has changed the structure of production processes, labor markets, and organizational form and operation in business. The contributors explore new approaches to and data sources for measurement, such as collecting data for a particular innovation as opposed to a firm and using trademarks for tracking innovation. They also consider the connections between university-based R&D and business start-ups and the potential impacts of innovation on income distribution. The research suggests strategies for expanding current measurement frameworks to better capture innovative activity, including developing more detailed tracking of global value chains to identify innovation across time and space and expanding the measurement of innovation’s impacts on GDP in fields such as consumer content delivery and cloud computing.

This is a resource for legal practitioners involved in taxation law and practice, taxation law academics, taxation law students, and tax policy officials. The essays include legal analysis and practical commentary on the following issues: Tax Compliance Issues: including behavioural compliance research, the role of tax practitioners in taxpayer compliance, and ways to reduce tax compliance costs Income Tax Issues: including the capital/revenue distinction and the associated persons test for land transactions. Avoidance Issues: including discussion on the need to rewrite section BG 1 Income Tax Act 2004 and the implications of the Peterson case. Tax Policy Issues: including the appropriateness of the regimes for taxing offshore investments and tax issues associated with a single trans-Tasman economic market Tax Administration Issues: including reviews of the adjudication and binding rulings functions of the Inland Revenue Department. Indirect Taxation Issues: including reviews of the going concern issue with GST and the taxation of fringe benefits.

Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Introduction.Big data for twenty-first-century economic statistics: the future is now /Katharine G. Abraham, Ron S. Jarmin, Brian C. Moyer, and Matthew D. Shapiro --Toward comprehensive use of big data in economic statistics.Reengineering key national economic indicators /Gabriel Ehrlich, John Haltiwanger, Ron S. Jarmin, David Johnson, and Matthew D. Shapiro ;Big data in the US consumer price index: experiences and plans /Crystal G. Konny, Brendan K. Williams, and David M. Friedman ;Improving retail trade data products using alternative data sources /Rebecca J. Hutchinson ;From transaction data to economic statistics: constructing real-time, high-frequency, geographic measures of consumer spending /Aditya Aladangady, Shifrah Aron-Dine, Wendy Dunn, Laura Feiveson, Paul Lengermann, and Claudia Sahm ;Improving the accuracy of economic measurement with multiple data sources: the case of payroll employment data /Tomaz Cajner, Leland D. Crane, Ryan A. Decker, Adrian Hamins-Puertolas, and Christopher Kurz --Uses of big data for classification.Transforming naturally occurring text data into economic statistics: the case of online job vacancy postings /Arthur Turrell, Bradley Speigner, Jyldyz Djumalieva, David Copple, and James Thurgood ;Automating response evaluation for franchising questions on the 2017 economic census /Joseph Staudt, Yifang Wei, Lisa Singh, Shawn Klimek, J. Bradford Jensen, and Andrew Baer ;Using public data to generate industrial classification codes /John Cuffe, Sudip Bhattacharjee, Ugochukwu Etudo, Justin C. Smith, Nevada Basdeo, Nathaniel Burbank, and Shawn R. Roberts --Uses of big data for sectoral measurement.Nowcasting the local economy: using Yelp data to measure economic activity /Edward L. Glaeser, Hyunjin Kim, and Michael Luca ;Unit values for import and export price indexes: a proof of concept /Don A. Fast and Susan E. Fleck ;Quantifying productivity growth in the delivery of important episodes of care within the Medicare program using insurance claims and administrative data /John A. Romley, Abe Dunn, Dana Goldman, and Neeraj Sood ;Valuing housing services in the era of big data: a user cost approach leveraging Zillow microdata /Marina Gindelsky, Jeremy G. Moulton, and Scott A. Wentland --Methodological challenges and advances.Off to the races: a comparison of machine learning and alternative data for predicting economic indicators /Jeffrey C. Chen, Abe Dunn, Kyle Hood, Alexander Driessen, and Andrea Batch ;A machine learning analysis of seasonal and cyclical sales in weekly scanner data /Rishab Guha and Serena Ng ;Estimating the benefits of new products /W. Erwin Diewert and Robert C. Feenstra.

Almost a third of all African American men in their twenties in the United States are in jail or prison, or on probation or parole. African Americans, who comprise approximately 13% of the general population, make up about half of the prison population. Between 1980 and 2000, 38 states added more African American men to their prison systems than were added to their respective systems of higher education. However, these statistics fail to tell the entire story. To understand how the dynamics of disproportionate minority confinement came to exist, one must examine the historical and cultural antecedents that affected (and continue to affect) this group. Examining proposed solutions and providing alternative perspectives, this volume addresses the overrepresentation of African Americans in the criminal justice system by critically examining the significance of race in American society and criminal justice responses to crime and African Americans. Offering a critical examination of the issues, this collection begins with a discussion of the marginalization of African Americans in the academic discipline of criminal justice and in the larger society, an assessment of the impact of the legacy of slavery on private prisons and mass imprisonment, and an empirical examination of the depiction of African Americans in prime-time television crime programs. Part II looks at racial profiling, the underrepresentation of African Americans in hate crime victimization research, the impact of race on presentencing, the trend toward trying juveniles in adult court, and the discriminatory treatment of African Americans in capital-eligible cases. Finally, Part III discusses the impact of African American police officers on the profession, analyzes black juror nullification, proposes an increase in the presence of African American jurors, and assesses the potential ameliorative impact of restorative justice on the current racial imbalance in the criminal justice system.