Results 81 to 90 of about 1,914,765 (303)

Инвестиции в человеческий капитал на уровне государства.

open access: yesПутеводитель предпринимателя, 2020
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  

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

The determinants of new capitalizations of R&D expenses in Canada

open access: yesCorporate Ownership and Control, 2010
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

Farm labor scarcity and its uneven impacts on crop producers in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study is the first to evaluate the impacts of farm labor scarcity on producers in the United States across different crop production systems. Between 2002 and 2017, we disentangle the effects of labor scarcity from the impacts of rising commodity demand, technological change, and supply of other inputs on labor market outcomes.
Srabashi Ray   +4 more
wiley   +1 more source

Improving access to new technologies: An experiment with Kenyan input sellers

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Agrodealers play a critical role in rural economies, selling essential inputs for agricultural production, stocking new products, and providing farmers with technical advice. However, uncertainty can discourage them from stocking newer, less familiar products, limiting the availability of innovative technologies and leading to market failures ...
Sarah W. Kariuki   +6 more
wiley   +1 more source

Intangible and Tangible Investments and Future Earnings Volatility

open access: yesEconomies
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] /

open access: yes, 1961
[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]

open access: yes, 1999
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

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Common Interest Ownership Act--approval of budgets and capital expenses

open access: yes, 2011
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

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