搜索结果: 1-15 共查到“应用经济学 Measurement”相关记录16条 . 查询时间(0.123 秒)
Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
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2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Fair value Financial placement Historical cost Insurance Technical reserves
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2016/1/27
Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affect...
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
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2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
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2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
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2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
Application of the DEA on the measurement of efficiency in the EU countries
agricultural sectors in the European Union agriculture
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2015/3/4
Th e purpose of the paper is to investigate the relative technical effi ciency of the agricultural sector in the European Union (EU) using the Data Envelopment Analysis (DEA) during the period 20...
Measurement of productive efficiency of tomato growers in Peshawar, Pakistan
equity and efficiency economics developing countries economic change economic development
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2014/2/24
The present paper estimates the technical, allocative and economic efficiency of tomato growers. The study was conducted in two villages, namely, Tarnab and Akbarpura of the District Peshawar, the Khy...
Successful Performance Measurement in SMEs through Personnel Participation
Performance Indicator Balanced Scorecard Employee Participation Internal Communication Critical Success Factor Working Life SME
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2013/2/20
Balanced scorecard has proven to be a functional tool for large companies, however, small- and medium-sized enter-prises (SME) have experienced it too complicated for their purposes. The aim of this r...
Price Indexes, Inequality, and the Measurement of WorldPoverty
WorldPoverty Price Indexes Inequality
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2014/3/25
I discuss the measurement of world poverty and inequality, with particular
attention to the role of purchasing power parity (PPP) price indexes from the
International Comparison Project. Global ineq...
Fair Value Accounting and Measurement through FASB’s Developments
Fair Value Hierarchy Level Reliability Relevance Estimates Financial Crisis
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2010/10/21
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Historical Costs versus Fair Value Measurement in Financial Accounting
Measurement Accounting Fair value
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2010/10/21
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
Competitiveness as a Value Driver – Identification and Measurement
Competitiveness Customer satisfaction Customer value analysis Price Value in use
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2010/10/20
A value creating based on efficiency is a decisive factor for successful firm. Firms try to identify, control, and measure factors accelerating efficiency and final value. One of the key value drivers...
Strategic Performance Measurement and Compensation Systems in the Czech Republic (Empirical Study)
Business Strategy Employees’ Compensation Performance Measurement Systems
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2010/10/20
Despite of the increasing relevance of strategic performance measurement and management control and many research projects relating to these issues there is yet little evidence about the state-of-the-...
Issues in Financial Reporting Measurement at the Beginning of the 21st Century
Measurement Bases Conceptual Framework Measurement Research Projects Issues in Measurement
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2010/10/20
Though measurement is a key aspect of financial accounting and reporting, fundamental measurement issues remained outside proper consideration for a long time and yet have not been solved satisfactory...
On the Definition and Measurement of Chronic Poverty
Intertemporal choice liquidity constraints permanent income chronic poverty.
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2014/6/25
As an alternative to the conventional methods for measuring chronic poverty, this paper proposes to use an interpersonal comparable measure of permanent income as a basis for defining and measuring ch...