Results 141 to 150 of about 38,496 (310)
Irrigation and Drainage, EarlyView.ABSTRACT Long‐term economic analyses of variable rate irrigation (VRI) strategies were performed compared with uniform irrigation management (UIM) in a reference production field using the AquaCrop model. Five strategies to trigger irrigation were as follows: (Field Capacity‐VRI, Driest Soil Trigger‐VRI, Water Mining‐VRI, Conventional Uniform ...
Sahil Sharma, Suat Irmak, William Kranz
wiley +1 more source
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
ACCOUNT OF INTELLECTUAL CAPITAL AMORTIZATION AND DEPRECIATION
Russian Journal of Economics and Law, 2012 The article presents the technique of financial and transactional accounting of intellectual capital amortization and depreciation, allowing to organize the complex accounting of the structural, consumer and human capital and goodwill basing on the ...
T. O. Grafova
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
Monetary Policy Shocks and Exchange Rate Dynamics in Small Open Economies
Journal of Applied Econometrics, EarlyView.ABSTRACT This paper investigates whether the effects of monetary policy shocks on real exchange rates have changed over time and, if so, whether these changes stem from shifts in transmission mechanisms or from variation in the volatility of the shocks themselves.
Madison Terrell +3 more
wiley +1 more source
Russian Journal of Economics and Law, 2007 The current Accounting Regulation Accounting of fixed assets definitely prohibits the depreciation charge on non-profit organizations' fixed assets notwithstanding if they are used in the authorized or entrepreneurial activity.
L. V. Gusarova
doaj
Estimates of the Aggregate Quarterly Capital Stock for the Post- War U.S. Economy [PDF]
We construct quarterly aggregate gross and net capital stock series for the post-war U.S. economy using annual capital stock, capital depreciation, and capital discard figures along with quarterly investment series. We construct nominal and real measures
Daniel Levy, Haiwei Chen
core
Fiscal Policy Regimes in Resource‐Rich Economies
Journal of Applied Econometrics, EarlyView.ABSTRACT We analyse fiscal policy in resource‐rich economies using a novel Bayesian regime‐switching panel model. The identified regimes capture pro‐ or countercyclical fiscal behaviour by allowing regime‐specific shifts in the average fiscal stance, while the switches between the regimes have the interpretation of changes in fiscal policy.
Hilde C. Bjørnland +3 more
wiley +1 more source
Why Do Computers Depreciate? [PDF]
The value of installed computers falls rapidly and therefore computers have a very high user cost. The paper provides a complete account of the non-financial user cost of personal computers -- decomposing it into replacement cost change, obsolescence ...
Matthew D. Shapiro +2 more
core
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source