Results 91 to 100 of about 50,617 (255)
A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: 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 +2 more
doaj +1 more source
OPTIMAL REPLACEMENT INTERVAL AND DEPRECIATION METHOD FOR A GRAIN COMBINE [PDF]
A stochastic dynamic programming model is developed to determine optimal replacement intervals and depreciation schedules for a combine on a cash grain farm in north central Montana, where the optimal decision is based on the stochastic nature of winter ...
Stauber, Steve, Weersink, Alfons
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Business Strategy and the Environment, EarlyView.ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder +2 more
wiley +1 more source
The Electric Vehicle Transition in Emerging Economies
VehiclesThe 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 +4 more
doaj +1 more source
Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation [PDF]
Investment decisions are inherently forward-looking. The payoff of acquiring capital goods, particularly long-lived capital goods, is governed almost exclusively by events in the far future.
Matthew D. Shapiro, Christopher House
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Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses and compares the eco‐efficiency of six olive production systems in the Alentejo region, southern Portugal, employing a life cycle costing (LCC) approach directly integrated with a prior life cycle assessment (LCA). Although LCC has been increasingly applied to Mediterranean olive‐growing, empirical research in Portugal ...
Rachel Hermeto de Pádua Souza +3 more
wiley +1 more source
Fuzzy Estimation of Combined Depreciation Index for Selected Developing Countries [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2013 Although depreciation is a crucial factor in economic growth models, little effort has been made to estimate depreciation rates. In this study, we attempt to estimate integrated fuzzy indicators for depreciation rates in 21 comparable developing ...
Ali Saedvandi +2 more
doaj
Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries [PDF]
This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson’s true economic depreciation.
Chang Woon Nam
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Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Sensitivity of Capital Stock and Multifactor Productivity Estimates to Depreciation Assumptions: A Canada-U.S. Comparison [PDF]
This article provides consistent estimates for capital stock and multifactor productivity (MFP) for Canada and the United States across major industries for the 1987-2007 period.
Jianmin Tang, Min Li, Someshwar Rao
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