Results 21 to 30 of about 302,538 (288)

Fuzzy Estimation of Combined Depreciation Index for Selected Developing Countries [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2013
Although depreciation is a crucial factor in economic growth models, little effort has been made to estimate depreciation rates. In this study, we attempt to estimate integrated fuzzy indicators for depreciation rates in 21 comparable developing ...
Ali Saedvandi   +2 more
doaj  

Theoretical Foundations of Accounting and Analytical Support for the Depreciation Policy of Enterprises

open access: yesNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2023
The article is aimed at studying issues related to the theoretical foundations of accounting-analytical support for enterprise depreciation policies. The essence of the concept of depreciation is defined as the phenomenon of gradual decrease or loss of ...
М. VASYLYUK, О. HLADІUK
doaj   +1 more source

2023–2027 CAP First Pillar Reform and Livestock Sector: Production and Economic Impacts on Italian Specialized Dairy Cattle Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley   +1 more source

Climate Change Agricultural Comparative Advantage and the US Trade Balance

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Current science indicates that warming and elevated atmospheric CO2 will have ambiguous results for crop productivity depending on crop type and geographic location, whereas increased heat stress makes livestock and human labor less productive.
Elizabeth A. Fraysse   +2 more
wiley   +1 more source

Funkcja politycznych słów kluczy w memach internetowych

open access: yesForum Lingwistyczne, 2020
The subject of the study is the role of political key words used in memes. To determine their role, a semantic and stylistic analysis of Polish-language memetic statements from 2012–2019 was used, in which the following words were included: sorrel ...
Agnieszka A. Niekrewicz
doaj   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte   +2 more
wiley   +1 more source

Innovations in fixed asset accounting

open access: yesВестник Воронежского государственного университета: Серия экономика и управление, 2023
Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical ...
Natalia G. Sapozhnikova   +2 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Exchange Rate and Inflation Dynamics: Asymmetric Effects in a NARDL Framework [PDF]

open access: yesFinancial Markets, Institutions and Risks
Inflation plays a crucial role in the macroeconomic dynamics of the Serbian economy. This paper examines the influence of the exchange rate on inflation for the period 2012:Q1-2021:Q4.
Saša Obradović
doaj   +1 more source

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

open access: yesAgribusiness, EarlyView.
ABSTRACT EU member states have exhibited varying rates of apple production growth. Technical efficiency (TE) estimation is suitable for identifying best‐practice farm performance. This study examined whether the development of the apple sector in Germany, Italy, and Poland was influenced by production efficiency, access to technology, as well as ...
Anika Muder, Jakub Staniszewski
wiley   +1 more source

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