To Depreciate or not to Depreciate Non-governmental Fixed Assets
Journal of Language, Technology & Entrepreneurship in Africa, 2009 In the last two decades Africa and particularly Kenya has experienced an exponential growth of Non-Governmental Organizations (NGOs). This is attributed to the fact that they are established to solve immediate humanitarian problems that result from war, famine, poverty and bad governance in most countries in Africa. Given the magnitude of the resultant
openaire +3 more sources
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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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 +3 more
wiley +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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Depreciation and its impact on the total return of UK commercial real estate, 1994-2003 [PDF]
, 2006 Depreciation is a key element of understanding the returns from and price of commercial real estate. Understanding its impact is important for asset allocation models and asset management decisions. It is a key input into well-constructed pricing models
Crosby, Neil, Devaney, S.
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Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
USE OF ALTERNATIVE DEPRECIATION METHODS TO ESTIMATE FARM TRACTOR VALUES
Six depreciation methods were used to simulate the value of farm tractors with indexed and expected prices. Accuracy of simulated values was evaluated using paired t-tests of mean absolute percentage errors and forecast accuracy regression models ...
Burton, Robert O., Jr. +2 more
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Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
THE ACCOUNT AND ANALYSIS IMPROVE FOR USING MAIN ITEMS IN DIVISION, SIGNALIZATION AND CONNECTION
Nauka ta progres transportu, 2011 The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and ...
A. M. Kozuberda, L. V. Pryvalova
doaj
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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