Results 151 to 160 of about 337,466 (331)

THE PROBLEMS OF ACCOUNTING OF depreciation AND AMORTISATION OF NON-PROFIT ORGANIZATIONS' fixed assets

open access: yesRussian 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  

Does the ‘Resource Curse’ hold for Growth in Genuine Income as well? [PDF]

open access: yes
Existing studies analyzing the so-called ‘resource curse’ hypothesis regress growth in gross domestic product (GDP) on some measure of resource-intensity. This is problematic as GDP counts natural and other capital depreciation as income.
Eric Neumayer
core  

When do firms learn by hiring? How complexity moderates the value of new knowledge

open access: yesStrategic Management Journal, EarlyView.
Abstract Research Summary Organizations often hire employees hoping to acquire new knowledge. While the literature has paid considerable attention to the role of the characteristics of the source of knowledge, the recipient firm, and the knowledge being transferred, it has largely overlooked those of the knowledge being replaced.
Dong Nghi Pham   +2 more
wiley   +1 more source

Rapid Mechanochemical Synthesis of Oxyhalide Superionic Conductor: Time‐Resolved Structural Evolution

open access: yesSmall Methods, EarlyView.
Time‐resolved synchrotron X‐ray scattering coupled with mechanochemical synthesis reveals the structural evolution of oxyhalide superionic conductors. Oxygen incorporation governs reaction kinetics, amorphization, and microstructural transformations, while enabling efficient Li‐ion diffusion. This study highlights critical correlations between reaction
Denys Butenko   +15 more
wiley   +1 more source

Depreciation [PDF]

open access: yesThe ANNALS of the American Academy of Political and Social Science, 1914
openaire   +1 more source

Diagnostic analytics of electricity tariff design in Nepal

open access: yesEnergy Conversion and Economics, EarlyView.
Abstract Nepal's electricity sector operates under a monopsony, with government entities dominating generation, transmission, and distribution. This market structure suppresses competition, leading to inherent challenges in establishing fair and efficient electricity tariff systems.
Prashant Kandel   +2 more
wiley   +1 more source

The valuation of tax shields induced by asset step-ups in corporate acquisitions [PDF]

open access: yes
We derive discount rates for depreciation and amortization tax shields resulting from asset step-ups in corporate mergers and acquisitions. By assigning all relevant sources of uncertainty for such kind of tax shields and by accounting for corporate debt
Groh, Alexander P., Henseleit, Christoph
core  

The Consequences of Soil Organic Carbon for Crop Yield, Farm Productivity and Profit

open access: yesAustralian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Crop choices affect soil organic carbon (SOC) stocks, allowing farmers to manipulate the amount of carbon sequestered in the soil over time. This paper examines the private and public benefits of crop rotations that sequester additional carbon across the province of Saskatchewan, Canada using a novel field‐level dataset from the Saskatchewan ...
Devin Allen Serfas
wiley   +1 more source

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