Results 11 to 20 of about 13,491 (258)

Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2011
In this study the relationship between accounting depreciation and economic depreciation has been studied. If the equality of accounting depreciation and economic depreciation is demonstrated, it is expected to be a negative and statistically significant
Mahdi Bahar Moghadam, Mahnaz Salari
doaj   +1 more source

THE IMPACT OF DEPRECIATION ON COSTS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2013
It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines ...
MARIANA RADU
doaj   +1 more source

Replacement cost depreciation and cash flow requirements

open access: yesSouth African Journal of Business Management, 1990
In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on ...
R. C. Doenges   +2 more
doaj   +1 more source

Growth and Depreciation [PDF]

open access: yesTransactions of the American Institute of Electrical Engineers, 1916
It is generally assumed that a complex utility property will depreciate to an approximately fixed per cent condition. This is shown by theoretical and actual curves to be incorrect. It is shown that the manner of the company's growth affects its per cent condition.
openaire   +1 more source

Review of the material and technical potential of organizations engaged in research and development

open access: yesRUDN Journal of Economics, 2020
Realizing nations innovative potential is essential for their economic development and global competitiveness. The purpose of this article is to analyze the material and technical potential of the research and development sector.
Daria V. Lebedeva
doaj   +1 more source

ISSUES AND MECHANISMS OF COMPANY’S INTERNAL INVESTMENT SOURCES FORMATION IN KEMEROVO REGION AGRO-INDUSTRIAL COMPLEX ENTERPRISES [PDF]

open access: yesТехника и технология пищевых производств, 2017
One of the main goals of the companies is to form and sustain their competitive advantage for a long time. However, this can be possible if the company raises quality level, implements innovative technologies to reduce costs and enters new markets.
Zotov V.P.   +4 more
doaj   +1 more source

Uma investigação empírica sobre a curva de depreciação de valores de imóveis utilizando inferência estatística

open access: yesProduction, 1998
Os imóveis possuem grande durabilidade, e no decurso de sua vida útil, sofrem diminuições de qualidade, devidas ao uso e à desatualização funcional. Estas perdas levam à progressiva redução do valor que o imóvel atinge no mercado.
Marco Aurélio Stumpf Gonzalez
doaj   +1 more source

Magnetic‐Field‐Enabled Ultrafast Quench Synthesis of Single‐Atom Catalysts for Efficient Anion Exchange Membrane Water Electrolysis

open access: yesAngewandte Chemie, EarlyView.
We report a universal magnetic‐field‐enabled quench strategy for the ultrafast synthesis of diverse single‐atom catalysts within seconds. This simple and low‐cost method yields highly active catalysts with excellent performance in anion exchange membrane water electrolysis. ABSTRACT Single‐atom catalysts (SACs) play a critical role in diverse catalytic
Shenghua Chen   +12 more
wiley   +2 more sources

The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2006
In Iran, most of the time, companies prepare their financial statements merely according to the provisions of depreciation in the direct taxes act. It seems that, in some cases, these statements are not based on accounting principles.
Gholamhossein Mahdavi   +1 more
doaj  

Depreciation methods for agricultural tractors and risk modeling: application of the Monte Carlo method

open access: yesCiência Rural
: This study analyzed the performance of five depreciation methods (straight-line, exponential depreciation method, sum-of-the-years’-digits, inverse sum-of-the-years’-digits, and sinking fund) applied to three models of agricultural tractors over a ten ...
Gustavo Freitas Bastos Silva   +5 more
doaj   +1 more source

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