Results 101 to 110 of about 304,339 (309)
The Canadian Journal of Chemical Engineering, EarlyView.Comparison of PSA and amine‐based absorption for syngas purification shows that PSA offers lower energy intensity, global warming potential, and minimum selling price, making it a more sustainable option. However, absorption achieves higher syngas purity. A GREENSCOPE‐based multi‐criteria assessment guides optimal process selection.
Magno Fonseca Santos +2 more
wiley +1 more source
The Theorem of Proportionality in Mainstream Capital Theory: An Assessment of its Applicability [PDF]
This paper surveys and assesses the empirical literature that bears on the applicability of the theorem of proportionality, which asserts that depreciation is proportional to the outstanding capital stock.
Bitros, George C.
core +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
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
Tax structure and welfare in a model of optimal fiscal policy [PDF]
A study of the welfare implications of some basic structural features of the U.S. tax code, including the tax deductibility of depreciation and the practice of taxing labor income differently than capital income.
Jan-Ting Guo, Kevin J. Lansing
core
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
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
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
The relationship between investment and large exchange rate depreciations in dollarized economies [PDF]
We use a simple financial friction in an economy with high degree of liability dollarization to show that the negative balance-sheet effect of an exchange rate depreciation may be observable only if the magnitude of the depreciation is large enough. This
Javier Gómez Biscarri +2 more
core
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