Results 101 to 110 of about 911,134 (304)
Tax Neutrality and Intangible Capital [PDF]
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land.
Andrew B. Lyon, Don Fullerton
core
Agribusiness, 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
Managing Markets for Toxic Assets [PDF]
We present a model in which banks trade toxic assets to fund investments. Adverse selection in toxic assets reduces liquidity and investment. Investment is inefficiently low because banks must sell high-quality assets below their "fair" value.
House, Christopher +1 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi +2 more
wiley +1 more source
Tax Neutrality and the Investment Tax Credit [PDF]
This paper concerns the question of how the rules for calculating the investment tax credit and the associated rules for calculating depreciation allowances for tax purposes should be structured to assure the "appropriate" relationship between the ...
David F. Bradford
core
Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
Agribusiness, EarlyView.ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
Financial Repression, Bank Deposits, Real Assets and Black Money [PDF]
Consider real assets and bank deposits. If returns on deposits improve due to reduction in financial repression, then investment in real assets can fall.
Gurbachan Singh
core
Resilience of Small Beef Packers and the USDA Meat Supply Chain Initiative
Agribusiness, EarlyView.ABSTRACT We focus on the plant‐size resilience relationship among small beef packers during COVID‐19. Defining resilience as the ability to maintain or increase slaughter and non‐resilience as otherwise, we use survey and secondary data to estimate a logit model where resilience is a function of a plant's capacity and age in addition to labor condition
Sunil P. Dhoubhadel +2 more
wiley +1 more source
THE EFFECTS OF MULTINATIONAL ENTERPRISES INVESTMENT IN THE NONTRADED SECTOR OF DEVELOPING ECONOMIES [PDF]
This paper draws attention to the implications of multinational enterprises (MNEs) investment in the nontraded sector of a developing host country when their investment is characterized by the transmission of superior technology, but also draws on the ...
Abera Gelan
core
Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?
Agribusiness, EarlyView.ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley +1 more source