Results 61 to 70 of about 304,339 (309)
Method of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods [PDF]
This contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the ...
Cermakova, Helena, Starova, M.
core +1 more source
Infrastructures, 2020 The Federal Highway Administration (FHWA) requires that states have less than 10% of the total deck area that is structurally deficient. It is a minimum risk benchmark for sustaining the National Highway System bridges.
O. Brian Oyegbile, Mi G. Chorzepa
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Optimal Tax Depreciation under a Progressive Tax System [PDF]
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges ...
De Waegenaere, A.M.B. +2 more
core +1 more source
Simple and extended reproduction of fixed assets: a retrospective and current trends
Путеводитель предпринимателя, 2020 The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out.
N. L. Antonova, L. A. Antonov
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION [PDF]
The perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the ...
Alice Tanta +2 more
core
Some questions in the application of tax regulations leasing
Путеводитель предпринимателя, 2020 В данной статье рассматриваются некоторые наиболее часто встречающиеся в практике проблематичные моменты налогового законодательства, которые присутствуют в ряде нормативных документах, применяемых на территории РФ при использовании лизинговой формы ...
R. V. Egorov, D. V. Ognev
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Capital Stock Depreciation, Tax Rules, and Composition of Aggregate Investment [PDF]
I estimate time varying aggregate capital stock depreciation rates for the post-war U.S. economy using capital-investment evolution equation along with the data on the annual net capital stock and corresponding quarterly gross investment series.
Daniel Levy
core