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Many studies have highlighted how failures of public corporations (otherwise known as state-owned enterprises) can result in huge economic and fiscal costs. To contain the risks associated with these costs, an effective regime for the financial supervision and oversight of public corporations should be put in place. This note discusses the legal, institutional, and procedural arrangements that governments need to oversee the financial operations of their public corporations, ensure accountability for their performance, and manage the fiscal risks they present. In particular, it recommends that governments should focus their surveillance on public corporations that are large in relation to the economy, create fiscal risks, are not profitable, are unstable financially, or are heavily dependent on government subsidies or guarantees.

Aggregate Human Capital --- Aggregate Labor Productivity --- Banking --- Banks and Banking --- Banks and banking, Central --- Business enterprises --- Central Banks and Their Policies --- Central banks --- Contingent liabilities --- Corporate Finance --- Economic sectors --- Economic theory --- Employment --- Financial Institutions and Services: General --- Fiscal policy --- Fiscal risks --- Income economics --- Intergenerational Income Distribution --- Labor --- Labour --- Ownership & organization of enterprises --- Public Administration --- Public employment --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Quasi-fiscal operations --- Unemployment --- Wages --- South Africa

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This paper provides an overview of the Public Sector Balance Sheet (PSBS) Database, a dataset developed in the context of the October 2018 Fiscal Monitor. The dataset provides a comprehensive picture of public wealth for 38 countries, and a narrower picture for further 37 countries and territories. Comprehensive PSBSs bring together all the accumulated assets and liabilities that governments control, including public corporations, natural resources, and pension liabilities. They therefore account for the entirety of what the state owns and owes, offering a broader fiscal picture beyond debt and deficits. This is particularly relevant in the current context of record and still rising debts and heightened risks to the balance sheet of the public sector. PSBSs bring about greater transparency and allow closer scrutiny of government’s financial position. They also allow better balance sheet management, thereby potentially increasing return on assets, reducing risks and the costs of borrowing, and improving fiscal policymaking. The paper also elaborates on the conceptual framework and methodology used in compiling the data, and provides some practical guidelines on the compilation, validation, and dissemination of such data.

Accounting --- Corporate Finance --- Labor --- Macroeconomics --- Public Finance --- Structure, Scope, and Performance of Government --- Structure and Scope of Government: Other --- Taxation and Subsidies: Other --- Public Administration --- Public Sector Accounting and Audits --- Public Enterprises --- Public-Private Enterprises --- Financial Institutions and Services: General --- Nonwage Labor Costs and Benefits --- Private Pensions --- Social Security and Public Pensions --- Financial reporting, financial statements --- Civil service & public sector --- Pensions --- Ownership & organization of enterprises --- Financial statements --- Public sector --- Business enterprises --- Pension spending --- Public financial management (PFM) --- Economic sectors --- Expenditure --- Finance, Public --- United States

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This paper provides an overview of the Public Sector Balance Sheet (PSBS) Database, a dataset developed in the context of the October 2018 Fiscal Monitor. The dataset provides a comprehensive picture of public wealth for 38 countries, and a narrower picture for further 37 countries and territories. Comprehensive PSBSs bring together all the accumulated assets and liabilities that governments control, including public corporations, natural resources, and pension liabilities. They therefore account for the entirety of what the state owns and owes, offering a broader fiscal picture beyond debt and deficits. This is particularly relevant in the current context of record and still rising debts and heightened risks to the balance sheet of the public sector. PSBSs bring about greater transparency and allow closer scrutiny of government’s financial position. They also allow better balance sheet management, thereby potentially increasing return on assets, reducing risks and the costs of borrowing, and improving fiscal policymaking. The paper also elaborates on the conceptual framework and methodology used in compiling the data, and provides some practical guidelines on the compilation, validation, and dissemination of such data.

United States --- Accounting --- Corporate Finance --- Labor --- Macroeconomics --- Public Finance --- Structure, Scope, and Performance of Government --- Structure and Scope of Government: Other --- Taxation and Subsidies: Other --- Public Administration --- Public Sector Accounting and Audits --- Public Enterprises --- Public-Private Enterprises --- Financial Institutions and Services: General --- Nonwage Labor Costs and Benefits --- Private Pensions --- Social Security and Public Pensions --- Financial reporting, financial statements --- Civil service & public sector --- Pensions --- Ownership & organization of enterprises --- Financial statements --- Public sector --- Business enterprises --- Pension spending --- Public financial management (PFM) --- Economic sectors --- Expenditure --- Finance, Public

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Drawing on philosophy, the history of psychology and the natural sciences, this book proposes a new theoretical foundation for the psychology of the life course. It features the study of unique individual life courses in their social and cultural environment, combining the perspectives of developmental and sociocultural psychology, psychotherapy, learning sciences and geronto-psychology. In particular, the book highlights semiotic processes, specific to human development, that allow us to draw upon past experiences, to choose among alternatives and to plan our futures. Imagination is an important outcome of semiotic processes and enables us to deal with daily constraints and transitions, and promotes the transformation of social representation and symbolic systems - giving each person a unique style, or 'melody', of living. The book concludes by questioning the methodology and epistemology of current life course studies.

Developmental psychology. --- Development (Psychology) --- Developmental psychobiology --- Psychology --- Life cycle, Human --- Health Sciences --- Psychiatry & Psychology