Results 31 to 40 of about 13,491 (258)

How Susceptible are Skills to Obsolescence? A Task-Based Perspective of Human Capital Depreciation

open access: yesForesight and STI Governance, 2022
This article investigates the link between human capital depreciation and job tasks, with an emphasis on potential differences between education levels.
Sonja Walter, Jeong-Dong Lee
doaj   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Building replacement – Assessing the economic threshold for demolition

open access: yesValori e Valutazioni
The demolition and reconstruction of individual buildings or entire neighborhoods characterized by serious decay, as part of urban regeneration projects, are essential interventions for the development of cities in accordance with the principles of ...
Benedetto Manganelli   +2 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2014
If accounting issues concerning the calculation of fixed assets depreciation are considered by most economists as rationaland appropriate to the requirements of market changes, then, when it comes to the interpretation of this problem for taxpurposes the
Vadim COJOCARI, Tatiana COJOCARI
doaj  

Production of 3D printed biomodels of the canine brain for veterinary neuroanatomy teaching

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Teaching neuroanatomy presents multiple challenges to both students and teachers, as it is a subject with highly dense content that commonly causes the development of aversion by students, a phenomenon referred to as “neurophobia,” which has been documented in human and veterinary medicine students.
João Victor Barbosa Tenório Fireman   +1 more
wiley   +1 more source

Beyond salaries: Teachers' experiences of navigating early years education amid economic instability in Türkiye

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley   +1 more source

Depreciation in farm finances: Importance of depreciation of production facilities requires realistic depreciation rates, accurate records

open access: yesCalifornia Agriculture, 1953
Depreciation is an increasing part of farm production costs.
A Shultis
doaj  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

open access: yesCECCAR Business Review
Throughout their existence, the assets of economic entities may suffer depreciations and in the case of financial assets, value losses may occur. While value losses of financial assets are generally of a temporary nature, for other categories of assets ...
Cristina NICOLAESCU, Monica BIJA
doaj   +1 more source

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