LEADER 05757oam 22012254 450 001 9910788340003321 005 20230721045653.0 010 $a1-4623-6183-8 010 $a1-4527-5612-0 010 $a1-4518-7231-3 010 $a9786612843044 010 $a1-282-84304-4 035 $a(CKB)3170000000055215 035 $a(EBL)1608207 035 $a(SSID)ssj0000940033 035 $a(PQKBManifestationID)11523031 035 $a(PQKBTitleCode)TC0000940033 035 $a(PQKBWorkID)10956248 035 $a(PQKB)11155342 035 $a(OCoLC)503173030 035 $a(MiAaPQ)EBC1608207 035 $a(IMF)WPIEE2009084 035 $a(EXLCZ)993170000000055215 100 $a20020129d2009 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccrual Budgeting and Fiscal Policy /$fMarc Robinson 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2009. 215 $a1 online resource (35 p.) 225 1 $aIMF Working Papers 300 $aDescription based upon print version of record. 311 $a1-4519-1666-3 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure 327 $a6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References 330 3 $aCan an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support the control of key fiscal policy aggregates, the paper also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates. The primary focus is on the potential fiscal policy role of net lending and net financial debt. However, the paper also considers whether net worth is an aggregate with major fiscal policy relevance. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2009/084 606 $aAccrual basis accounting 606 $aFiscal policy 606 $aAccounting$2imf 606 $aMoney and Monetary Policy$2imf 606 $aPublic Finance$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aMonetary Systems$2imf 606 $aStandards$2imf 606 $aRegimes$2imf 606 $aGovernment and the Monetary System$2imf 606 $aPayment Systems$2imf 606 $aFiscal Policy$2imf 606 $aNational Government Expenditures and Related Policies: Infrastructures$2imf 606 $aOther Public Investment and Capital Stock$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic finance accounting$2imf 606 $aMonetary economics$2imf 606 $aMacroeconomics$2imf 606 $aAccrual accounting$2imf 606 $aCurrencies$2imf 606 $aFiscal policy$2imf 606 $aCapital spending$2imf 606 $aExpenditure$2imf 606 $aFinance, Public$2imf 606 $aMoney$2imf 606 $aCapital investments$2imf 606 $aExpenditures, Public$2imf 607 $aUnited Kingdom$2imf 615 0$aAccrual basis accounting. 615 0$aFiscal policy. 615 7$aAccounting 615 7$aMoney and Monetary Policy 615 7$aPublic Finance 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aMonetary Systems 615 7$aStandards 615 7$aRegimes 615 7$aGovernment and the Monetary System 615 7$aPayment Systems 615 7$aFiscal Policy 615 7$aNational Government Expenditures and Related Policies: Infrastructures 615 7$aOther Public Investment and Capital Stock 615 7$aNational Government Expenditures and Related Policies: General 615 7$aPublic finance & taxation 615 7$aPublic finance accounting 615 7$aMonetary economics 615 7$aMacroeconomics 615 7$aAccrual accounting 615 7$aCurrencies 615 7$aFiscal policy 615 7$aCapital spending 615 7$aExpenditure 615 7$aFinance, Public 615 7$aMoney 615 7$aCapital investments 615 7$aExpenditures, Public 700 $aRobinson$b Marc$01493452 801 0$bDcWaIMF 906 $aDOCUMENT 912 $a9910788340003321 996 $aAccrual Budgeting and Fiscal Policy$93716451 997 $aUNINA LEADER 03168nam 22006372 450 001 9910795610403321 005 20210710072604.0 010 $a1-64189-254-4 024 7 $a10.1515/9781641892551 035 $a(CKB)5590000000443849 035 $a(OCoLC)1246809504 035 $a(MdBmJHUP)muse93852 035 $a(UkCbUP)CR9781641892551 035 $a(MiAaPQ)EBC6606554 035 $a(Au-PeEL)EBL6606554 035 $a(OCoLC)1251448863 035 $a(DE-B1597)576401 035 $a(DE-B1597)9781641892551 035 $a(EXLCZ)995590000000443849 100 $a20210517d2021|||| uy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aWriting old age and impairments in late Medieval England /$fby Will Rogers$b[electronic resource] 210 1$aLeeds :$cArc Humanities Press,$d2021. 215 $a1 online resource (149 pages) $cdigital, PDF file(s) 225 1 $aBorderlines 300 $aTitle from publisher's bibliographic system (viewed on 11 Jun 2021). 311 $a1-64189-255-2 327 $tFrontmatter -- $tCONTENTS -- $tAcknowledgements -- $tIntroduction: Staves and Stanzas -- $tChapter 1. Crooked as a Staff: Narrative, History, and the Disabled Body in Parlement of Thre Ages -- $tChapter 2. A Reckoning with Age: Prosthetic Violence and the Reeve -- $tChapter 3. The Past is Prologue: Following the Trace of Master Hoccleve -- $tChapter 4. Playing Prosthesis and Revising the Past: Gower's Supplemental Role -- $tEpilogue: Impotence and Textual Healing -- $tWorks Cited -- $tIndex 330 $aThe old speaker in Middle English literature often claims to be impaired because of age. This admission is often followed by narratives that directly contradict it, as speakers, such as the Reeve in Chaucer's Canterbury Tales or Amans in Gower's Confessio Amantis, proceed to perform even as they claim debility. More than the modesty topos, this contradiction exists, the book argues, as prosthesis: old age brings with it debility, but discussing age-related impairments augments the old, impaired body, while simultaneously undercutting and emphasizing bodily impairments. This language of prosthesis becomes a metaphor for the works these speakers use to fashion narrative, which exist as incomplete yet powerful sources. 410 0$aBorderlines (Leeds, England) 606 $aEnglish literature$yMiddle English, 1100-1500$xHistory and criticism 606 $aOld age in literature 610 $aCaxton. 610 $aChaucer. 610 $aDisability. 610 $aHamlet. 610 $aHoccleve. 610 $aJohn Gower. 610 $aMiddle English literature. 610 $aPolonius. 610 $aprosthesis. 610 $arhetoric. 615 0$aEnglish literature$xHistory and criticism. 615 0$aOld age in literature. 676 $a820.9352460902 700 $aRogers$b Will$01504794 801 0$bUkCbUP 801 1$bUkCbUP 906 $aBOOK 912 $a9910795610403321 996 $aWriting old age and impairments in late Medieval England$93734009 997 $aUNINA