Documents Mason, Paul 6 results

"'The most important book about our economy and society to be published in my lifetime' Irvine Welsh From Paul Mason, the award-winning Channel 4 presenter, Postcapitalism is a guide to our era of seismic economic change, and how we can build a more equal society. Over the past two centuries or so, capitalism has undergone continual change - economic cycles that lurch from boom to bust - and has always emerged transformed and strengthened. Surveying this turbulent history, Paul Mason wonders whether today we are on the brink of a change so big, so profound, that this time capitalism itself, the immensely complex system by which entire societies function, has reached its limits and is changing into something wholly new. At the heart of this change is information technology: a revolution that, as Mason shows, has the potential to reshape utterly our familiar notions of work, production and value; and to destroy an economy based on markets and private ownership - in fact, he contends, it is already doing so. In this groundbreaking, Sunday Times top ten book, Mason shows how, from the ashes of the recent financial crisis, we have the chance to create a more socially just and sustainable global economy."

"The stories in this book come to life through the voices of remarkable individuals: child laborers in Dickensian England, visionary women on Parisian barricades, gun-toting railway strikers in America's Wild West, and beer-swilling German metalworkers who tried to stop World War I.



It is a story of urban slums, self-help cooperatives, choirs and brass bands, free love, and self-education by candlelight. And, as the author shows, in the developing industrial economies of the world, it is still with us. Live Working or Die Fighting celebrates a common history of defiance, idealism, and self-sacrifice, one as alive and active today as it was two hundred years ago. It is a unique and inspirational book."

"The article explains the role of the International Public Sector Accounting Standards Board (IPSASB) in setting accounting standards for the public sector, and the due process that is followed in setting those standards. The article explains the scope of the IPSASB's current project on social benefits, and how this compares to the scope of social benefits in Government Finance Statistics (GFS)/System of National Accounts (SNA) as well as the IPSASB's previous social benefits projects. The scope is wider than pensions, and wider than social security as social assistance is also included. The accounting principles that underpin the IPSASB's current project are discussed and include the IPSASB's definition of a liability, and the key role that a “past event” plays in that definition. This is contrasted with some of the actuarial approaches. The article then describes the potential past events that the IPSASB has considered to date in the project, and what impact liabilities from these past events would have on the financial statements. This comparison makes reference to pensions, where the financial impact of different past events will be greatest. The article sets out the IPSASB's proposals in its recent Exposure Draft ED 63, Social Benefits, and also discusses alternative views on recognition and measurement. The article concludes by discussing the IPSASB's current guidance in RPG 1, Reporting on the Long‐Term Sustainability of an Entity's Finances, and notes that the IPSASB is seeking views on whether it should undertake further work in this area."