Results 91 to 100 of about 302,538 (288)

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

A review of research performed on the approach to the subsequent measurement of goodwill

Journal of Economic and Financial Sciences
Orientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary, Dusan Ecim, Wayne Van Zijl   +2 more
doaj   +1 more source

THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES [PDF]

Strategii Manageriale, 2013
Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax.
Sorin, Grigorescu, Dorina, Luţă
doaj  

Investment Incentives and the Discounting of Depreciation Allowances [PDF]

This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory suggests that depreciation tax shields should be discounted at the after tax riskless rates.
Lawrence H. Summers
core  

Tracking Climate and Environmental Attention: A News‐Based Composite Index

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces the Climate and Environmental Attention Index, a composite indicator that tracks media attention to climate and environmental issues. Based on the Semantic Brand Score, the proposed index extracts significant signals from unstructured text, going beyond traditional measures of word frequency and sentiment.
Gianna Figà‐Talamanca, Andrea Fronzetti Colladon, Barbara Guardabascio, Ludovica Segneri   +3 more
wiley   +1 more source

ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
Revaluation of tangible assets, namely the determination of fair value is required to provide a fair image of its financial position and performance. This activity is performed by authorized persons. The value differences may be additional when the fair
MARIN CIUMAG
doaj  

Interpreting Tests of Forward Discount Bias Using Survey Data on Exchange Rate Expectations [PDF]

Survey data on exchange rate expectations are used to divide the forward discount into expected depreciation and a risk premium. Our starting point is the common test oh whether the forward discount is an unbiased predictor of future changes in the spot ...
Jeffrey A. Frankel, Kenneth A. Froot
core  

Ultra‐Fast and Economical Pre‐Breakdown Electrochemical Synthesis of Intrinsically Conductive Polymer Suspension for Production of Safe Lithium‐Ion Batteries

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
This paper presents a breakthrough pre‐breakdown electrochemical method for synthesizing polyNiMeOSalen suspensions, achieving an 83% yield and nanoscale dispersion ($1500/kg) and environmental impact (1.42 kg CO2eq/kg). We report a novel pre‐breakdown electrochemical synthesis method for producing polyNiMeOSalen suspensions with exceptional ...
Evgenii Beletskii, Valentin Romanovski, Mikhail Pinchuk, Vadim Snetov, Alexey Volkov, Peixia Yang, Yurii K. Gun'ko   +6 more
wiley   +1 more source

Machine Learning and Artificial Intelligence Techniques for Intelligent Control and Forecasting in Energy Storage‐Based Power Systems

Energy Science &Engineering, EarlyView.
A new energy paradigm assisted by AI. ABSTRACT The tremendous penetration of renewable energy sources and the integration of power electronics components increase the complexity of the operation and power system control. The advancements in Artificial Intelligence and machine learning have demonstrated proficiency in processing tasks requiring ...
Balasundaram Bharaneedharan, Suresh Panchanathan, Chan Choon Kit, Elumalai Perumal Venkatesan, Nasim Hasan   +4 more
wiley   +1 more source

The Electric Vehicle Transition in Emerging Economies

Vehicles
The global shift toward electric mobility represents a cornerstone of sustainable energy transitions; however, developing countries face distinct structural, economic, and infrastructural challenges that constrain their participation in this ...
Ibrahima Ka, Ansoumana Noumou Djité, Seynabou Anna Chimére Diop, Godwin Kafui Ayetor, Boucar Diouf   +4 more
doaj   +1 more source