Results 51 to 60 of about 1,833,073 (152)
Operational Performance of Firms and its Relationship with Government Support and Intellectual Capital in Firms Listed in the Tehran Stock Exchange [PDF]
This research seeks to investigate the effect of operational performance on the relationship between government support and intellectual capital in companies listed on the Tehran Stock Exchange.
Mandana Taheri
doaj
The role of human capital cost in accounting
The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles,
陳海鳴; Chen, Hai-ming; Lin, Ku-jun
core +1 more source
This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014.
Rogelio Gerônimo dos Santos +2 more
doaj +1 more source
Human Capital Expenses from Corporation Perspectives
The object of the thesis with the title Human Capital Expenses from Corporation Perspectives was to assess the importance of human capital expenses in the business organization dm drogerie markt Ltd., to evaluate their efficiency and consequently propose
KOUCKÁ, Silvie
core
Инвестиции в человеческий капитал на уровне государства.
For today there are vital issues taking into account investments into the human capital and measurement of received results. Expenses for training of the personnel and increase of its qualification by rules of the financial account should be carried to ...
doaj
The determinants of new capitalizations of R&D expenses in Canada
Under certain conditions, Canadian and international accounting standards allow firms to present R&D costs in their balance sheets (capitalization). This article analyzes the determinants of new capitalizations of R&D costs by focusing on positive accounting theory and the influence of the CEO.
Florica-Nicoleta Batrinu +1 more
openaire +1 more source
Intangible and Tangible Investments and Future Earnings Volatility
This study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship ...
Taoufik Elkemali
doaj +1 more source
Skeleton map scale 20 chains to 1 inch [Australian Capital Territory] [cartographic material] /
[Rev. ed.]. Cadastral map, including former N.S.W. county and parish boundaries, territory boundary survey marks, railway surveys and city boundaries. Relief shown by hachures on some sheets.; Also known as: Federal Territory skeleton map.; "Revised to ...
Australia. National Capital Development Commission.
core
Research and Development Expenses: Implications for Profitability Measurement and Valuation [PDF]
Most valuation models begin with a measure of accounting earnings to arrive at cash flow estimates. When using accounting earnings, we implicitly assume that the income is obtained by netting out only those expenses that are operating expenses, i.e ...
Damodaran, Aswath
core +2 more sources
Common Interest Ownership Act--approval of budgets and capital expenses
Title from Web page (publisher's Web site, viewed Sept. 6, 2011).; "September 2, 2011."; Discusses recent changes regarding the process for condominium associations to approve budgets or capital expenses.; Harvested from the web on 9/6 ...
Orlando, James (James H.)
core +1 more source

