Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 27 for “"historical cost"”.
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Evaluation of the Usefulness of Historical Cost in Accounting
Made available in DSpace on 2014-12-05T22:10:17Z (GMT). No. of bitstreams: 1 0005958.pdf: 12483080 bytes, checksum: 26dc6c06438cb5eeecf379c3ccbeef4d (MD5) Previous issue date: 1953
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The Practicability of Reporting Historical Cost, Adjusted Historical Cost, and Replacement Cost Data in a Single Set of Financial Statements: A Case Study
Made available in DSpace on 2014-12-09T23:09:43Z (GMT). No. of bitstreams: 1 6915293.pdf: 11987256 bytes, checksum: e61437348c6bb3ad72fe39b441a0d7bc (MD5) Previous issue date: 1969
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The Information Effects of Current Cost Income as Compared to Dividends and Historical Cost Income
… the firm beyond the contemporaneous dividend and historical income per share signals. The information effect was assessed by reference to security return behavior. The research design allowed for the detection of such an information effect through either an incremental or complementary …
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An empirical investigation of the cash flow predictability of historical cost, general price level, and replacement cost income models
… A data base was compiled from COMPUSTAT tapes (historical cost), the Parker model restatement procedures (general price-level) and the Easman data base that used the Falkenstein-Weil restatement model (replacement cost). One conclusion was that the alternative income measurements produce …
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A Comparative Study of the Time-Series Behavior and Predictive Ability of Historical Cost Earnings and General Purchasing Power Adjusted Earnings: An Empirical Investigation
… evidence on the time-series behavior of both historical cost and GPP adjusted earnings series, and to use the Box-Jenkins (B-J) methodology to compare the relative predictive ability of the historical earnings series against the GPP annual earnings series. Both deflated and nondeflated …
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The impact of fair value disclosure on bond risk premium and debt capital structure
… for financial statement users compared to historical cost. The first chapter of my dissertation investigates the relevance of fair value estimates in the context of bond pricing. Using a sample of US industrial firms, the main test compares the debt relevance, defined as the contemporaneous …
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Assessment of the potential for human resource accounting in Venezuelan Navy management decision making.
… with concepts of assessing human resources, the costs and value to the organization are addressed to include significant and relevant criticisms from authors in the field of HRA. Finally, a historical cost method based upon HRA principles is proposed, specifically looking for impacts upon …
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The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe
… years 2003 and 2005. A further test on whether historical cost IFRS based accounting measures are more value relevant than inflation adjusted IFRS based accounting measures (used in the main analysis) was also conducted for the period during hyperinflation (i.e. 2000-2005 only). The results …
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
… on-going on the choice between fair value and historical cost as the optimal evaluation criterium. The empirical research focuses on the accounting standard IAS 40, which is particularly suitable for this type of investigation as it is one of the few principles that allow the right to choose …
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Analisis perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK nomor 13 (adopsi IAS 40) dengan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk
… investment. There is a fair value method and cost method which based on PSAK 13 (adoption of IAS 40) and historical cost which based on US GAAP to measure investment property. The purpose of this research is to know the difference in the application of method of measurement of investment …
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Comparison of the abilities of historical and current cost information to predict funds flows
… gain (i.e., current real income (CRI)), and historical cost income measured in nominal dollars (HCI) on their ability to predict future funds flows from operations of the business firm. Three different definitions of funds flows used were working capital from operations (WCFO), net current …
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Inflation, Taxation and Corporate Investment in the U.S. During the Great Inflation
… not neutral to inflation. Two of its features – historical cost depreciation and FIFO inventory accounting – are expected to lower real after-tax corporate cash flows and, thereby, make investment less attractive when expected inflation is elevated. Using Compustat data for 1965-1980 and a …
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Modeling barriers to cost change in solar and nuclear energy technologies
The cost of photovoltaic systems has declined more rapidly than other electricity production technologies, while nuclear plant costs have risen. Changing costs have contributed to global energy transitions in the past, and our capacity to decarbonize the electricity sector will depend on the cost …
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Fair value accounting
… comparison of fair value accounting and historical cost accounting and brief overview of other measurement bases. Finally, the last part deals with the current financial crisis and role of fair value accounting in it. Recent developments under US GAAP and IFRS are presented. The thesis is …
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Development of unit cost database to estimate costs for utility relocation projects
… timely delivery of infrastructure projects, and cost overruns. Despite being recognized as an impeding factor to project delivery, there is no ready-to-use cost database or software platform available for estimating the relocation costs of different utilities. This thesis aims to collect, analyze …
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Neural networks applications in estimating construction costs
… of neural networks technology to construction cost estimating problems. This is done by developing neural networks applications for a number of case studies constructed from the historical cost data of actual construction projects. Parameter-based cost estimating applications, which require the …
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Break-even volatility for caps, floors and swaptions
… profit margin) as it should better represent the historical cost of replicating the option under consideration. This dissertation ultimately assesses the use of the Lognormal Forward-LIBOR Market Model in the South African interest rate market using break-even volatility. It is found that several …
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Cost estimation of functional and physical changes made to complex systems
Current cost estimation practices rely on statistically relating physical parameters of a system to historical cost data. Unfortunately, this method is unable to effectively communicate the increasing complexity of system design to cost data. Additionally, current cost estimation techniques have …
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A Framework for BIM Model-Based Construction Cost Estimation
… to conduct a quantity take-off (QTO) and cost estimate within the Building Information Modeling (BIM) Environment. The product of this framework is a model-based cost estimating tool. The framework addresses the cost uncertainty associated with the detailed information defining BIM model …
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Evaluation of Manure Management Systems (MMS) and Cost-Share Programs for Mitigating Livestock Environmental Impacts
… for implementation and are often incentivized by cost-share programs that assume part of the implementation cost. The objective of Chapter 3 was to quantitatively summarize the literature on GHGe and manure nutrient composition in response to MMS use. Included studies provided data on the …
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