A review of research performed on the approach to the subsequent measurement of goodwill
Orientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
doaj +1 more source
DETERMINATION OF RESIDUAL VALUE WITHIN THE COST BENEFIT ANALYSIS FOR THE PROJECTS FINANCED BY THE EUROPEAN UNION [PDF]
This paper will be later used within the Doctoral thesis: The Mechanism of Financing Investment Projects by Usage of European Structural Funds, which is currently under development at the University Babes Bolyai Cluj Napoca, Faculty of Economics and ...
Droj Laurentiu
doaj
Supercritical water deasphalting. Abstract The removal of sulphur from heavy fuel oil (HFO) is essential to address environmental concerns and comply with the stringent regulations imposed by the International Maritime Organization (IMO) in 2020. Previously, the acceptable limit for sulphur was 3.5 wt.%, but it was recently changed to 0.5 wt.%.
Biswajit Saha +6 more
wiley +1 more source
This paper presents a breakthrough pre‐breakdown electrochemical method for synthesizing polyNiMeOSalen suspensions, achieving an 83% yield and nanoscale dispersion ($1500/kg) and environmental impact (1.42 kg CO2eq/kg). We report a novel pre‐breakdown electrochemical synthesis method for producing polyNiMeOSalen suspensions with exceptional ...
Evgenii Beletskii +6 more
wiley +1 more source
Target Zones in History and Theory: Lessons from an Austro-Hungarian Experiment (1896-1914) [PDF]
The first known experiment with an exchange rate band took place in Austria- Hungary between 1896 and 1914. The rationale for introducing this policy rested on precisely those intuitions that the modern literature has emphasized: the band was designed
A Giovannini +46 more
core +6 more sources
Energy Storage System in Microgrids: Challenges and Opportunities
Hybrid integration of multiple Energy Storage Systems (ESSs) within renewable‐powered microgrids enhances reliability, flexibility, and economic sustainability. Lithium‐ion batteries, flow batteries, hydrogen storage, and thermal systems complement each other through coordinated control via Energy Management Systems.
Mohamed G. Moh Almihat, Josiah L. Munda
wiley +1 more source
Impact of Government Payments, Depreciation and Inflation on Investment Behavior in American Agriculture Sector Using Sample of Kansas Farms [PDF]
A farm’s physical investment is affected by its fundamental q and by its financial situation, with the later comprising both the firm’s liquidity and its possibility of facing capital market imperfections.
Ariyaratne, Chatura B. +1 more
core +1 more source
Operational Currency Mismatch and Firm Level Performance: Evidence from India [PDF]
This paper looks at the determinants and effects of exchange rate exposure using data on 500 Indian firms over the period 1995-2011. Unlike the existing papers in the literature, we use a measure of `operational` currency exposure based on foreign ...
Dhasmana, Anubha
core +1 more source
The Dollar's Double Life: Not All Dollar Appreciations Are Born Equal for the Cross‐Currency Basis
ABSTRACT This paper revisits the relationship between the US dollar and cross‐currency basis (XCB) swap spreads. We show that the strength and direction of this relationship depend on the prevailing regime of the broad dollar. The evidence suggests that the well‐documented “dollar appreciates, basis widens” result holds primarily when the dollar is in ...
Daniel Felix Ahelegbey +2 more
wiley +1 more source
Depreciation and Obsolescence in the Context of Natural Resource Accounting [PDF]
Conventional national accounting practice emphasises depreciation as both a physical loss in productive capital and an economic loss due to obsolescence.
Harris, Michael
core +1 more source

