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On the recent UNICEF’s initiatives for building Child Friendly Cities:Analyzing and comparing official UNICEF documents after 2018
Get PDFapplication/pdfThe aim of this paper is to explain recent trends in UNICEF initiatives to create child friendly cities. For this purpose, the contents and basic ideas of two official documents were reviewed and compared: the Child Friendly Cities and Communities Handbook (2018) and The Child Friendly Cities Initiative: Guidance Note (2022). In conclusion, it was revealed that (1) UNICEF considered “transformational and systemic change” necessary to address the critical issues such as COVID-19 and climate change, (2) enhancing “local governance” was considered an effective pathway to accomplish “transformational and systemic change,” and (3) building Child-Friendly Cities and enhancing “local governance” could be interrelated
Incomplete market, Capital income tax and Public good
Get PDFapplication/pdfWe have incorporated capital income tax and public good into the standard General Equilibrium model with incomplete market so as to make a new model, and prove the existence of equilibrium of the model
Study on the paper of Chase (1910) about municipal acounting
Get PDFapplication/pdfHarvey S Chase was a certificated public accountant, making efforts to establish accounting and budget system in a government agency, and he had been appointed by President Taft as members of the commission on Economy and Efficiency. This paper considers “Budgets and Balance Sheets,” The Journal of Accountancy, Vol.11, No.2 for this study, and discloses part of Chase’s thoughts on municipal accounting in the U.S