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Showing 1 to 20 of 165 for “"depreciation"”.
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The effect of accelerated depreciation on investment.
Massachusetts Institute of Technology. Dept. of Economics. Thesis. 1966. Ph.D.
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Depreciation, incentives and capital expenditure: A study of New Zealand public companies with special reference to the efficacy of special depreciation and investment allowances
Special depreciation and investment allowances were introduced to stimulate the capital outlays of firms. In this investigation we determine the extent to which these allowances actually influenced the timing or amount of capital expenditure undertaken by fifty-five companies which participated in …
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Concepts of Depreciation and Their Implication in Accounting Theory and Practice
Made available in DSpace on 2014-12-05T22:10:26Z (GMT). No. of bitstreams: 1 0025193.pdf: 12366682 bytes, checksum: 86f7a44f9a49aa4b7ac97797ac9583b4 (MD5) Previous issue date: 1957
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The nature of deferred income taxes arising from differences in depreciation methods
… treat changes in these balances that arise from depreciation differences as changes in debt or equity. This is accomplished by relating changes in firm systematic risk to discounted measures of those changes. If deferred tax balances are in the nature of debt (equity), then increases in these …
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Examination of phenomena affecting the depreciation of fixed assets = A tartós eszközök értékcsökkenésére ható jelenségek vizsgálata
Az értékcsökkenés fogalma, valamint értékének mérése hosszú idő óta meghatározó témája a közgazdaságtani és a számviteli szakirodalomnak. A téma aktualitását a hozzá kapcsolódó megválaszolatlan kérdések sora igazolja, melyek gyakran keltik a megoldhatatlanság érzését, felrajzolva ezzel a téma …
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The Impact of Municipal Reporting Requirements on Municipal Officials' Fixed Asset Acquisition Decisions: A Laboratory Experiment (Governmental, Accounting, Depreciation)
Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs
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Depreciation or Valorisation? The Formation and Effects of the Commercial Use of Yangshao Culture for Branding and Product Development
Using the past in branding has gained considerable popularity, although it remains a topic of limited discussion. Branding is particularly intriguing because it can capture public interest by referencing the past, thereby significantly influencing public non-discursive awareness of heritage. This …
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Efficient and "fair" pricing under New Zealand’s power distribution sector reforms : a model of intertemporal cross subsidies and economic depreciation
… valuation; and back-loaded versus front-loaded depreciation. To address this question, a deterministic two-good/two-period model of intertemporal subsidy-free prices and economic depreciation is presented, by extending the model of intertemporal unsustainability developed by the contestability …
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Essays on the business cycle
… of investment and of capital stock subject to depreciation and periodic replacement. " E. Domar The above citation is taken from a piece, Depreciation Replacement and Growth, written by Evsey Domar in 1953. A few years later he will write Depreciation Replacement and Growth - and Fluctuations. …
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Short-Term Incentive Effects of Temporary Full Capital Asset Expensing
… provisions, increasing the allowed bonus depreciation percentage from 50% to 100%. The legislative intent of the provision was to encourage capital investment by firms, although prior research suggests that capital expenditures did not increase during the availability of 30% or 50% bonus …
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Az amortizáció és a pénzügyi lízingfinanszírozás kapcsolatának elemzése a lízingbeadó szempontjából = The analysis of the relation between depreciation and financial lease from the point of view of the lessor
A pénzügyi lízing a tárgyi eszköz beszerzés finanszírozásának Magyarországon is elterjedt formája. Sajátosságát az adja, hogy a vállalaton kívüli forrásbevonás egyéb változataival szemben, a pénzügyi lízing keretein belül a vállalkozás működésébe bevonni kívánt lízingtárgy tulajdonjoga az ügylet …
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The effect of the exchange rate on the trade balance : the case of the South African mining sector
… attacks. Added to this is the long-term trend of depreciation against the US Dollar. In a world of infinitely mobile capital and increasing globalization, the possibility of more exchange rate crises is very real. This affects the mining industry more than most other sectors because of the fact …
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Essays on taxation and investment
… machines. The estimated effect of recent "bonus depreciation" incentives on the size of this wedge is close to zero. The total supply of machines, however, is highly price elastic. Together, these results suggest that the effectiveness of tax incentives that succeeded in stimulating investment …
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What goes up ... continues to go up : momentum in commercial real estate forecasting price appreciation via cap rates
… correlated with future appreciation or depreciation. However, regressions of first-differenced cap rates on future price appreciation find strong statistical significance at one, two, and three-quarter forecasts. The relation is strongest at a two quarter forecast, declining at …
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Portfolio construction in South Africa with regard to the exchange rate
… consistently act as the best hedges against R/$ depreciation and similarly a few shares are consistently the best at exploiting Rand strength. With this in mind two hedging techniques are compared in their ability to protect against a R/$ depreciation, and simultaneously provide market related …
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Import demand with domestic price endogeneity : the South African case
… in order to assess the full effect of a currency depreciation. The Johansen multivariate cointegration approach is used to estimate the import demand model as it accounts for nonstationary data and allows simultaneity between the variables. Prior to its use, the "small country assumption", which …
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Financially Optimal Culling Strategies for Western Canadian Cow-Calf Producers
… (1 through 3). This analysis considers the depreciation of breeding females over their productive life, assessing the cash flow and ROA impact of different culling decision rules. When evaluating the ROA, depreciation is considered when calculating the accrual net income. Depreciation is a …
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Analysis of Effects of Financial Factors on Profitability of Low-Cost and Legacy Carriers
… Passenger Revenues, Maintenance Expenses, and Depreciation and Amortization Expenses. Additionally, there were significant positive relationships between Low-Cost Cargo Revenue, Maintenance Expenses, and Depreciation and Amortization Expenses and their profit margin, showing that newer aircraft …
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An Empirical Investigation into the Causes of the Dollar's Decline (1985-1993)
… in an attempt to explain the dollar's recent depreciation. Since 1985, the U.S. dollar has declined against the German deutsche mark and the Japanese yen. Different explanations have arisen as to the cause of the dollar's depreciation. Some economists blame U.S. monetary policy makers for …
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