The Experts below are selected from a list of 113781 Experts worldwide ranked by ideXlab platform
Keito Mineo - One of the best experts on this subject based on the ideXlab platform.
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regional sustainability assessment framework for integrated coastal zone management satoumi ecosystem services approach and inclusive wealth
Ecological Indicators, 2017Co-Authors: Takuro Uehara, Keito MineoAbstract:Abstract This study proposes a novel regional sustainability assessment framework for integrated coastal zone management (ICZM). Various ICZM indicators have been developed, but their management insights are not always clear. Our framework integrates three separately developed approaches with an explicit reflection of stakeholders’ values: Satoumi (a Japanese concept of socio-ecological production landscapes, SEPLs), ecosystem services approach (ESA), and inclusive wealth (IW). We suggest that the integration of Satoumi, a uniquely Japanese concept, with the ESA and IW complements each other and increases the effectiveness of all three approaches when applied to ICZM and decision making. Satoumi describes the desired state of a coastal zone. The ESA translates Satoumi into IW and helps explain which changes to ecosystems contribute to the asset quality (i.e., shadow prices). As a sustainability indicator, IW differs from other ecological indicators because it comprises human, natural, and manufactured Capital Assets and incorporates shadow prices to weigh the contribution of each asset to the present value of social welfare. Shadow prices may capture the quality of Capital Assets in terms of how much people value them, and can therefore be a direct management target for realizing a desired coastal zone. We propose adding two sustainability criteria, desired state and strong sustainability, to the original IW to make it operational. The framework was tested in Japan’s Seto Inland Sea, and the results were analyzed in depth. Based on the outcomes, we discuss the insights for ICZM and future research. While Satoumi is a Japanese concept, the framework could be applied to other countries where similar SEPLs exist.
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regional sustainability assessment framework for integrated coastal zone management satoumi ecosystem services approach and inclusive wealth
Ecological Indicators, 2017Co-Authors: Takuro Uehara, Keito MineoAbstract:Abstract This study proposes a novel regional sustainability assessment framework for integrated coastal zone management (ICZM). Various ICZM indicators have been developed, but their management insights are not always clear. Our framework integrates three separately developed approaches with an explicit reflection of stakeholders’ values: Satoumi (a Japanese concept of socio-ecological production landscapes, SEPLs), ecosystem services approach (ESA), and inclusive wealth (IW). We suggest that the integration of Satoumi, a uniquely Japanese concept, with the ESA and IW complements each other and increases the effectiveness of all three approaches when applied to ICZM and decision making. Satoumi describes the desired state of a coastal zone. The ESA translates Satoumi into IW and helps explain which changes to ecosystems contribute to the asset quality (i.e., shadow prices). As a sustainability indicator, IW differs from other ecological indicators because it comprises human, natural, and manufactured Capital Assets and incorporates shadow prices to weigh the contribution of each asset to the present value of social welfare. Shadow prices may capture the quality of Capital Assets in terms of how much people value them, and can therefore be a direct management target for realizing a desired coastal zone. We propose adding two sustainability criteria, desired state and strong sustainability, to the original IW to make it operational. The framework was tested in Japan’s Seto Inland Sea, and the results were analyzed in depth. Based on the outcomes, we discuss the insights for ICZM and future research. While Satoumi is a Japanese concept, the framework could be applied to other countries where similar SEPLs exist.
Johan Christiaens - One of the best experts on this subject based on the ideXlab platform.
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Capital Assets in governmental accounting reforms comparing flemish technical issues with international standards
European Accounting Review, 2004Co-Authors: Johan ChristiaensAbstract:Although some efforts have been made over the last twenty years, governmental Capital Assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with respect to governmental Capital Assets and then analyses the criteria of recognition, valuation and disclosure of Capital Assets in the reform of three kinds of Flemish governments. Their reformed accounting system is compared with IPSAS 17 (IFAC), which is an important internationally driven milestone in respect of Capital Assets. There appears to be a lack of a conceptual framework regarding Capital Assets and an attempt is made to structure the existing ideas. Another important issue in governmental accounting is drawing up the ‘first balance sheet’, which is necessary when accounting reforms are implemented. This study indicates that the fact that no separate accounting framework for Capital Assets with respect to the first balance sheet is distinguish...
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Capital Assets in governmental accounting reforms comparing flemish technical issues with international standards
European Accounting Review, 2004Co-Authors: Johan ChristiaensAbstract:Although some efforts have been made over the last twenty years, governmental Capital Assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with respect to governmental Capital Assets and then analyses the criteria of recognition, valuation and disclosure of Capital Assets in the reform of three kinds of Flemish governments. Their reformed accounting system is compared with IPSAS 17 (IFAC), which is an important internationally driven milestone in respect of Capital Assets. There appears to be a lack of a conceptual framework regarding Capital Assets and an attempt is made to structure the existing ideas. Another important issue in governmental accounting is drawing up the 'first balance sheet', which is necessary when accounting reforms are implemented. This study indicates that the fact that no separate accounting framework for Capital Assets with respect to the first balance sheet is distinguished, causes a lot of confusion in the discussion about accounting standards. Finally, the paper aims to provide actual cases as illustrations in analysing governmental accounting standards for Capital Assets. The examination of the adoption of the governmental accounting reforms, reveals that such reforms do not usually take the specific governmental characteristics of Capital Assets into account.
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Capital Assets in governmental accounting reforms comparing flemish technical issues with international standards
Social Science Research Network, 2004Co-Authors: Johan ChristiaensAbstract:Although some efforts have been made over the last 20 years, governmental Capital Assets are still the subject of many unresolved questions. This paper first presents an overview of the current differing accounting standards or research efforts with respect to governmental Capital Assets and then analyses the criteria of recognition, valuation and disclosure of Capital Assets in the reform of three kinds of Flemish governments. Their reformed accounting system is compared with IPSAS 17 (IFAC), which is an important internationally driven milestone in respect of Capital Assets. There appears to be a lack of a conceptual framework regarding Capital Assets and an attempt is made to structure the existing ideas. Another important issue in governmental accounting is drawing up the "first balance sheet", which is necessary when accounting reforms are implemented. This study indicates that the fact that no separate accounting framework for Capital Assets with respect to the first balance sheet is distinguished, causes a lot of confusion in the discussion about accounting standards. Finally, the paper aims to provide actual cases as illustrations in analysing governmental accounting standards for Capital Assets. The examination of the adoption of the governmental accounting reforms, reveals that such reforms do not usually take the specific governmental characteristics of Capital Assets into account.
Takuro Uehara - One of the best experts on this subject based on the ideXlab platform.
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regional sustainability assessment framework for integrated coastal zone management satoumi ecosystem services approach and inclusive wealth
Ecological Indicators, 2017Co-Authors: Takuro Uehara, Keito MineoAbstract:Abstract This study proposes a novel regional sustainability assessment framework for integrated coastal zone management (ICZM). Various ICZM indicators have been developed, but their management insights are not always clear. Our framework integrates three separately developed approaches with an explicit reflection of stakeholders’ values: Satoumi (a Japanese concept of socio-ecological production landscapes, SEPLs), ecosystem services approach (ESA), and inclusive wealth (IW). We suggest that the integration of Satoumi, a uniquely Japanese concept, with the ESA and IW complements each other and increases the effectiveness of all three approaches when applied to ICZM and decision making. Satoumi describes the desired state of a coastal zone. The ESA translates Satoumi into IW and helps explain which changes to ecosystems contribute to the asset quality (i.e., shadow prices). As a sustainability indicator, IW differs from other ecological indicators because it comprises human, natural, and manufactured Capital Assets and incorporates shadow prices to weigh the contribution of each asset to the present value of social welfare. Shadow prices may capture the quality of Capital Assets in terms of how much people value them, and can therefore be a direct management target for realizing a desired coastal zone. We propose adding two sustainability criteria, desired state and strong sustainability, to the original IW to make it operational. The framework was tested in Japan’s Seto Inland Sea, and the results were analyzed in depth. Based on the outcomes, we discuss the insights for ICZM and future research. While Satoumi is a Japanese concept, the framework could be applied to other countries where similar SEPLs exist.
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regional sustainability assessment framework for integrated coastal zone management satoumi ecosystem services approach and inclusive wealth
Ecological Indicators, 2017Co-Authors: Takuro Uehara, Keito MineoAbstract:Abstract This study proposes a novel regional sustainability assessment framework for integrated coastal zone management (ICZM). Various ICZM indicators have been developed, but their management insights are not always clear. Our framework integrates three separately developed approaches with an explicit reflection of stakeholders’ values: Satoumi (a Japanese concept of socio-ecological production landscapes, SEPLs), ecosystem services approach (ESA), and inclusive wealth (IW). We suggest that the integration of Satoumi, a uniquely Japanese concept, with the ESA and IW complements each other and increases the effectiveness of all three approaches when applied to ICZM and decision making. Satoumi describes the desired state of a coastal zone. The ESA translates Satoumi into IW and helps explain which changes to ecosystems contribute to the asset quality (i.e., shadow prices). As a sustainability indicator, IW differs from other ecological indicators because it comprises human, natural, and manufactured Capital Assets and incorporates shadow prices to weigh the contribution of each asset to the present value of social welfare. Shadow prices may capture the quality of Capital Assets in terms of how much people value them, and can therefore be a direct management target for realizing a desired coastal zone. We propose adding two sustainability criteria, desired state and strong sustainability, to the original IW to make it operational. The framework was tested in Japan’s Seto Inland Sea, and the results were analyzed in depth. Based on the outcomes, we discuss the insights for ICZM and future research. While Satoumi is a Japanese concept, the framework could be applied to other countries where similar SEPLs exist.
Brenda Connell - One of the best experts on this subject based on the ideXlab platform.
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Intellectual Capital: current issues and policy implications
Research Papers in Economics, 2000Co-Authors: Niamh Brennan, Brenda ConnellAbstract:Substantial differences between company book values and market values indicate the presence of Assets not recognised and measured in company balance sheets. Intellectual Capital Assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual Capital Assets which leaves the traditional accounting system ineffective for measuring the true impact of such intangibles. Regulations currently in place are analysed in this paper. Prior research concerning intellectual Capital is next presented. Frameworks for intellectual Capital are compared. Indicators used for the measurement of intellectual Capital are examined. The research methodologies employed for collecting information about the use of intellectual Capital accounts in companies are reviewed. Guidelines available to companies for reporting on intellectual Capital are considered and also the efforts made towards developing an accounting standard for intellectual Capital. Finally, current issues and policy implications of accounting for intellectual Capital in the future are examined.
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INTELLECTUAL Capital: CURRENT ISSUES AND POLICY IMPLICATIONS
Journal of Intellectual Capital, 2000Co-Authors: Niamh Brennan, Brenda ConnellAbstract:Substantial differences between company book values and market values indicate the presence of Assets not recognised and measured in company balance‐sheets. Intellectual Capital Assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual Capital Assets, which leaves the traditional accounting system ineffective for measuring the true impact of such intangibles. Regulations currently in place are analysed in this article. Prior research concerning intellectual Capital is presented. Frameworks for intellectual Capital are compared. Indicators used for the measurement of intellectual Capital are examined. The research methodologies employed for collecting information about the use of intellectual Capital accounts in companies are reviewed. Guidelines available to companies for reporting on intellectual Capital are considered and also the efforts made towards developing an accounting standard for intellectual Capital. Finally, current issues and policy implications of accounting for intellectual Capital in the future are examined.
Neil D Burgess - One of the best experts on this subject based on the ideXlab platform.
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a common framework of natural Capital Assets for use in public and private sector decision making
Ecosystem services, 2019Co-Authors: Katie Leach, Annelisa Grigg, Brian Oconnor, Claire Brown, James Vause, Jonathan Gheyssens, Lauren V Weatherdon, Martin Halle, Neil D BurgessAbstract:Abstract Natural Capital Assets are currently under pressure globally. This pressure may result in changes in the function of ecological systems and associated ecosystem services, resulting in changes in the benefits derived by people. The loss of natural Capital also translates into economic and business risk. While advances have been made to understand and classify ecosystem services, the linkages between such services and the natural Capital Assets that combine to enable service provision are less well established. An agreed classification of natural Capital Assets is required to standardise their identification, description and measurement, and support action to reduce and mitigate the pressures they are under. Here, we evaluate the main systems classifying the environment into natural Capital Assets, against a number of requirements for decision making, showing that to date, we lack a unified classification encompassing all aspects of the natural environment. We have thus amended and consolidated existing classifications and propose a new hierarchical classification, which allows standardisation of use within public and private sector natural Capital assessments. Promoting a common understanding is key in measuring and monitoring the value of Assets and will enable more consistent and holistic decision making in relation to the management of natural Capital.
