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State agricultural policy should be aimed at identifying the factors of creating added value and stimulating its generation. Effective implementation of state agricultural policy is impossible without reliable information in the volumes necessary for different levels of government. The purpose of the article is to determine the role of the system of accounting and analytical support in the implementation of the state agricultural policy and to propose the guidelines for its improvement in the context of financial crises. The analysis of the dynamics of gross output and expenditures of the state budget for the agricultural sector was performed and economic accounts of agriculture were evaluated. The factors that stimulate the development of accounting were identified and their characteristic was given. Accounting aggregates were presented as elements of innovative methods of management information support. Based on the analysis of the achievements of foreign researchers, the matrix of characteristics of the accounting and analytical support of the state agricultural policy was formed by the author. It was revealed that during a period of stable functioning of the agricultural sector, the effectiveness of management decisions depended on how the accounting system provided management of relevant, complete and reliable information about the status of assets, liabilities, results of operations and financial resources of economic entities. But during the crisis managers need information about the stock of production and financial stability, forecast of production costs, logistics efficiency and other indicators that need to be controlled. The model of accounting and analytical support of the state agricultural policy was built. It was proved that the role of accounting and information support especially increases during a crisis, because the accounting information and its analysis makes it possible to predict the most realistic scenario for the development of the situation.

Subsidy is a tool used by governments as a form of financial aid to support specific economic sectors. Today subsidy is common in several countries such as Iran due to different political and economic reasons. This study has examined the effects of changing agricultural subsidies on, production and exports. For this purpose, a computable general equilibrium model (CGE) for the year 2012 was used in social accounting matrix form in 2001 as the statistical basis. For the extraction and transportation of nonlinear programming model "mixed complementary problem" (MCP) was used. Social Accounting Matrix was divided into main sectors: agriculture, oil and gas, textiles, energy, industry and services. Then, the effect of agricultural subsidies and its effect on endogenous variables were investigated. Results showed that reducing agricultural subsidies, decreases the level of agricultural production by 21.3 percent and increases prices which in turn causes deviation of real exchange rate from equilibrium that prevents the exports in this sector. Moreover, by reducing subsidies the unemployment rate increases and welfare decreases.

This study evaluated the economic impact of hunting on the regional economy of South Africa’s Limpopo Province. Data on biltong hunting was derived from a national survey conducted in 2009 and data on trophy hunting from the Professional Hunting Association of South Africa (PHASA). Using the input-output (social accounting matrix) and multiplier analyses, we found that the direct economic impact of hunting in the regional economy of the Limpopo Province, as a result of increased expenditure, exceeded R669 million (US$83.6 million). This direct impact resulted in a total economic impact in the order of R1.2 billion (US$150 million) and consequently in a multiplier effect of 1.76. With regard to employment, we estimated that some 8 382 jobs, in addition to those of the employees directly involved, may be dependent upon hunting in the province, which supports the notion that this is a viable and important sector of the tourism industry.

The core of South Africa tourism industry is based on wildlife tourism. Private game reserves and game farms which forms part of wildlife tourism constitute most of the wildlife products in South Africa. On these private reserves and game farms, hunting is one of the major income generators for product owners. The aim of this study is to analyse the economic impact of hunting on the regional economies of three of South Africa’s most important hunting provinces. The study used economic multipliers, input-output analysis, and related modelling processes through input-output (supply-use) tables and social accounting matrices (SAM). The results differed significantly for the three provinces, with Limpopo receiving the biggest impact (R2.6 billion) and the Free State having the highest multiplier (2.08). The geographical location of the game farms, the number of farms per province and the species available all influenced the magnitude of the economic impact of hunters over and above the traditional determinants of economic impact analysis. The implication of the research is that it will help product owners in the development of game farms or hunting products, contribute to policy formulation, especially for government decisions on what products to offer where, and how to create more jobs.

[ES] Una hoja de cálculo es un programa de aplicación informática interactiva que permite la organización y el análisis de datos de forma tabular. Las hojas han sido desarrolladas para llegar a hacer simulaciones computarizadas de las tradicionales hojas de trabajo estadísticas. El programa opera con datos representados como celdas de una matriz, organizada en filas y columnas. Cada celda de la matriz es un elemento que puede contener datos numéricos o de texto, o los resultados de las fórmulas que son automáticamente calculadas y mostradas por pantalla teniendo como base los valores contenidos de otras celdas. El usuario de la hoja de cálculo puede hacer cambios en cualquier valor almacenado y ver los efectos de los valores calculados. Esto hace que la hoja de cálculo sea bastante útil para los análisis de prevención ya que en muchos casos se puede investigarse rápidamente sin tener que llevar a cabo una tediosa recalculación manual. El software de hojas de cálculo modernas pueden tener varias hojas de trabajo interactivas, y pueden mostrar los datos como texto o números, o incluso en forma de gráficos. Además de las operaciones fundamentales como las de las funciones aritméticas y matemáticas, las hojas de cálculo modernas están provistas de funciones de uso común para las operaciones financieras y estadísticas. Tales cálculos como el valor neto actual o la desviación típica pueden ser aplicadas a la información tabular con una función preprogramada en una formula. Los programas de hojas de cálculo además están equipados con expresiones condicionales, funciones para convertir entre textos y números (y viceversa), y funciones para operar sobre cadenas de texto. Estos programas tabulares han sustituido a todo sistema basado en papel existente en todo el mundo corporativo. A pesar de que se desarrolló por primera vez para las tareas de contabilidad, ahora se utilizan de forma extendida a cualquier tipo de contexto que incluyan listas tabulares, ordenadas y compartidas. Los archivos de las hojas de cálculo actuales consisten en varias hojas de trabajo que conforman un libro. Dada la gran importancia de la hojas de cálculo para el ámbito corporativo y del computador personal se pretende hacer un recorrido histórico por los antecedentes de las hojas de cálculo así como una muestra de la fundación y el desarrollo de las principales firmas de la época que marcaron un antes y un después en este mercado., [CA] Un full de càlcul és un programa d’aplicació informàtica interactiva que permet l’organització i l’anàlisi de dades de forma tabular. Els fulls han sigut desenrotllades per a arribar a fer simulacions computarizadas dels tradicionals fulls de treball estadístiques. El programa opera amb dades representats com a cel·les d’una matriu, organitzada en files i columnes. Cada cel·la de la matriu és un element que pot contindre dades numèriques o de text, o els resultats de les fórmules que són automàticament calculades i mostrades per pantalla tenint com a base els valors continguts d’altres cel·les. L’usuari del full de càlcul pot fer canvis en qualsevol valor emmagatzemat i veure els efectes dels valors calculats. Açò fa que el full de càlcul siga prou útil per a les anàlisis de prevenció ja que en molts casos es pot investigar-se ràpidament sense haver de dur a terme una tediosa recalculació manual. El programari de fulls de càlcul modernes poden tindre diversos fulls de treball interactives, i poden mostrar les dades com a text o números, o inclús en forma de gràfics. A més de les operacions fonamentals com les de les funcions aritmètiques i matemàtiques, els fulls de càlcul modernes estan proveïdes de funcions d’ús comú per a les operacions financeres i estadístiques. Tals càlculs com el valor net actual o la desviació típica poden ser aplicades a la informació tabular amb una funció preprogramada en una formula. Els programes de fulls de càlcul a més estan equipats amb expressions condicional, funcions per a convertir entre textos i números (i viceversa) , i funcions per a operar sobre cadenes de text."Estos programes tabulares han substituït a tot sistema basat en paper existent en tot el món corporatiu. A pesar que es va desenrotllar per primera vegada per a les tasques de comptabilitat, ara s’utilitzen de forma estesa a qualsevol tipus de context que incloguen llistes tabulares, ordenades i compartides. Els arxius dels fulls de càlcul actuals consistixen en diversos fulls de treball que conformen un llibre. Donada la gran importància dels fulls de càlcul per a l’àmbit corporatiu i del computador personal es pretén fer un recorregut històric pels antecedents dels fulls de càlcul així com una mostra de la fundació i el desenrotllament de les principals firmes de l’època que van marcar un abans i un després en este mercat., [EN] A spreadsheet is an interactive computer application program for organization and analysis of data in tabular form. Spreadsheets developed as computerized simulations of paper accounting worksheets. The program operates on data represented as cells of an array, organized in rows and columns. Each cell of the array is a model–view–controller element that can contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. The user of the spreadsheet can make changes in any stored value and observe the effects on calculated values. This makes the spreadsheet useful for "what-if" analysis since many cases can be rapidly investigated without tedious manual recalculation. Modern spreadsheet software can have multiple interacting sheets, and can display data either as text and numerals, or in graphical form. In addition to the fundamental operations of arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial and statistical operations. Such calculations as net present value or standard deviation can be applied to tabular data with a preprogrammed function in a formula. Spreadsheet programs also provide conditional expressions, functions to convert between text and numbers, and functions that operate on strings of text. Spreadsheets have now replaced paper-based systems throughout the business world. Although they were first developed for accounting or bookkeeping tasks, they now are used extensively in any context where tabular lists are built, sorted, and shared. A modern spreadsheet file consists of multiple worksheets (usually called by the shorter name sheets) that make up one workbook, with each file being one workbook.

原油世界市場価格の高騰は2001年以降のロシア経済成長に貢献している。その一方、「オランダ病」と「資源の呪い」の議論は石油ブームが中長期的にはロシア経済に否定的影響を与えるとする。石油ブームが経済に与える影響に一般的パターンが存在するとは考えにくく、石油ブームの影響は各経済の具体的条件を考慮して分析しなければならない。ロシア石油ブームの実物的影響を分析するために、国民経済計算行列(NAM)を作成し、NAM乗数行列をRobinson and Roland-Horstの方法で行列分解することで、石油部門と他の部門の波及効果を比較した。その結果、ロシア石油部門の需要創出効果は全経済システム内では他の生産部門と同等かそれ以上であった。需要創出という点で石油ブームの貢献は大きいことがわかったが、石油ブームの影響を完全に分析するには通貨・金融面を含むモデルの作成が必須である。