Relevant bibliographies by topics / Capital Assets

Academic literature on the topic 'Capital Assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 July 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Contents

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Capital Assets.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Capital Assets"

1

Arthur, Louise M., Colin A. Carter, and Fay Abizadeh. "Arbitrage Pricing, Capital Asset Pricing, and Agricultural Assets." American Journal of Agricultural Economics 70, no. 2 (May 1988): 359–65. http://dx.doi.org/10.2307/1242076.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Morgan, Thomas R., and Edward Wagner. "Infrastructure Capital Assets Management." Proceedings of the Water Environment Federation 2000, no. 6 (January 1, 2000): 1639–55. http://dx.doi.org/10.2175/193864700785149620.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Soloveichik, Rachel. "Books as Capital Assets." Journal of Scholarly Publishing 45, no. 2 (January 2014): 101–27. http://dx.doi.org/10.3138/jsp.45.2.001.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 01 (May 2008): 1–11. http://dx.doi.org/10.2143/ast.38.1.2030400.

Full text
Abstract:
We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward interpretations and are easy to compute. Connections with other allocation methods are also discussed.
APA, Harvard, Vancouver, ISO, and other styles
5

Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 1 (May 2008): 1–11. http://dx.doi.org/10.1017/s0515036100015038.

Full text
Abstract:
We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward interpretations and are easy to compute. Connections with other allocation methods are also discussed.
APA, Harvard, Vancouver, ISO, and other styles
6

Peng, Yi-Ting, Jia-Ying Zhang, and Justine S. Chang. "Exploring the Relevance of Intangible Assets and Capital Structure." International Journal of Trade, Economics and Finance 12, no. 6 (December 2021): 144–48. http://dx.doi.org/10.18178/ijtef.2021.12.6.709.

Full text
Abstract:
With the rapid development of technology, intangible assets play an increasingly important role in company nowadays. In the past, the reason why intangible assets were less used by companies as financing tools is largely because intangible assets have higher risks than tangible assets. This study focuses on publicly listed companies in Taiwan from 2013 to 2019 as the research object, and primarily explores whether intangible assets can be used as a company's guarantee, financing, and mortgage tool, and whether intangible assets will affect the composition of companies' capital structure. The empirical results showed that intangible assets have significant positive correlation with the company’s capital structure, indicating that intangible assets can be an additional choice to companies as a financing tool when companies face financial difficulties. Therefore, in the era of knowledge economy, intangible assets are like tangible assets that can be used as collateral for loans.
APA, Harvard, Vancouver, ISO, and other styles
7

Hromova, V. V., O. M. Zadorozhnia, and V. I. Romanko. "THE IMPACT ON RETURN ON ASSETS CHANGES IN ASSETS AND PRODUCTIVITY." Science and Transport Progress, no. 10 (March 25, 2006): 155–58. http://dx.doi.org/10.15802/stp2006/19710.

Full text
Abstract:
The article examines the index of capital productivity and the efficiency of use of fixed assets of a railway. There have been used performances of a selected railway, and estimation has been made of the change of capital productivity resulting from the increase of capital/labour ratio as a primary factor affecting the capital and labour productivity. Quantitative dependence of capital productivity has been studied separately from each of the factors, and then – jointly, by way of correlation-regressive analysis. In writing the article there have been used main performances of a railway operation during a seven-year period, and the method of relative numbers.
APA, Harvard, Vancouver, ISO, and other styles
8

MUNDSTOCK, GEORGE. "FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS." National Tax Journal 43, no. 3 (September 1, 1990): 299–305. http://dx.doi.org/10.1086/ntj41788848.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Campello, Murillo, and Erasmo Giambona. "Real Assets and Capital Structure." Journal of Financial and Quantitative Analysis 48, no. 5 (October 2013): 1333–70. http://dx.doi.org/10.1017/s0022109013000525.

Full text
Abstract:
AbstractWe characterize the relation between asset structure and capital structure by exploiting variation in the salability of corporate assets. To establish this link, we distinguish across different assets in firms’ balance sheets (machinery, land, and buildings) and use an instrumental approach that incorporates market conditions for those assets. We also use a natural experiment driving differential increases in the supply of real estate assets across the United States: The Defense Base Closure and Realignment Act of 1990. Consistent with a supply-side view of capital structure, we find that asset redeployability is a main driver of leverage when credit frictions are high.
APA, Harvard, Vancouver, ISO, and other styles
10

Böhm, Volker, and George Vachadze. "Capital accumulation with tangible assets." Journal of Economic Behavior & Organization 68, no. 1 (October 2008): 248–57. http://dx.doi.org/10.1016/j.jebo.2008.04.005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Capital Assets"

1

Yamaguchi, Rintaro. "Essays on Capital Assets and Sustainable Development." Kyoto University, 2011. http://hdl.handle.net/2433/142146.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Chavada, Mehul (Mehul Meghji). "Analyzing capital expenditure in commercial real estate assets." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/103218.

Full text
Abstract:
Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2016.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 33-34).
The ability of Commercial Real Estate to provide strong current income returns has long been one of its benefits of inclusion into a long-term portfolio. Capital Expenditures can significantly hamper this income return of commercial properties and mislead the investors into making misguided decisions. However, there has long been an informational vacuum about capital expenditure and the current available literature can best be described as non-existent. This thesis focuses entirely on capital expenditure to understand the future implications of Capital Expenditure Spending, and to understand the co-relation between different property characteristics and capital expenditure. The thesis uses contingency tables to understand the behavior of commercial properties over a span of nine years. The goal was to understand if capital expenditure spends have an impact on future spends. If an investor invests high (low) capital expenditure in the present do they keep spending high (low) all throughout their hold periods or their spending changes over time. Secondly, regression analyses is used to better understand the relationship between different property characteristics and capital expenditures and this exercise helps build an intuition about capital expenditure spends. The contingency tables and regression analyses revealed distinguishing trends about capital expenditure and helped understand its behavior. It was revealed that investors currently spending high on capital expenditures are not necessarily successful in saving capital expenditure spends in the future. The regression analyses defined a positive correlation for capital expenditure with respect to age, sq. ft, NOI and market value and it defined a negative co-relation with respect to cap rate and location considering the property was located in the top six markets in the country.
by Mehul Chavada.
S.M. in Real Estate Development
APA, Harvard, Vancouver, ISO, and other styles
3

Eriksson, Cecilia, and Nikkilä Mi Tran. "Applicering av utvalda kapitalstruktursvariabler på den svenska marknaden : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35516.

Full text
Abstract:
The purpose of the study is to examine the application of selected variables from previous studies when applied to the capital structure of Swedish publicly traded companies. Five variables will be used to examine whether they have a similar effect on the capital structure of Swedish companies. The study is a quantitative research that is made up of data that was collected from two chosen line of businesses on the Swedish market, industrials and medicine. A large quantity of data was collected from 135 companies during the time period 2013-2017, the data was processed and converted before a regression analysis was performed. According to the regression analysis this study received the following result from the industrial line of business: the variable with the most explanatory effect regarding the capital structure was liquid assets, profitability, turnover assets, total assets (size) and tangible assets. In the medicine line of business the following variables had the most explanatory effects: liquid assets, total assets (size), turnover assets, tangible assets and profitability. The study shows the extent to which the variables are significant and what impact they have on debt in the Swedish market. The result was different between the industries, which is an interesting aspect to note that different variables were applied with different strengths in the industries depending on the company's financial position. Liquid assets were the variable that had the greatest connection to the degree of indebtedness in both industries in the Swedish market. The result regarding the variables used in this study had greater similarity in its applicability between the two industries in Sweden than the similarity to an earlier studyconducted in Romania with similar variables.
APA, Harvard, Vancouver, ISO, and other styles
4

Bushey-Miller, Becky A. "Assets, Strengths and Educational Pathways of First-generation Doctoral Students." Ohio University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1466614502.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Rajbansi, A. M. "Capital Allowances on a power generating plant." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41571.

Full text
Abstract:
South Africa emerged as a country that fought and overcame arduous oppression.. Following the democratic revolution of 1994, the new government regime embarked on an enormous electrification rollout with the mandate of ensuring all households in the country have access to electricity. This did not come without huge challenges and the electricity supply network was already under pressure. This led to load shedding and in turn impeded economic growth. Consequently South Africa requires significant investment in new electricity infrastructure. In order to ensure sustainable economic growth, the provision of reliable electricity is a critical strategic imperative. One of the objectives (according to the Electricity Regulation Act, No. 4 of 2006) is to facilitate investment in the electricity supply industry. To empower and encourage electricity producers, including foreign investors, to enter into the market, it is imperative to critically assess the current tax allowances available for the construction of power station assets within South Africa's domestic shores. In addition, the concept of load shedding is not limited to South Africa, but is a form of reducing demand on the energy generating system and is experienced internationally. To understand the tax incentives offered by international countries to reduce demand on the electricity supply network, will form part of this assessment. Benchmarking will be done on South Africa's domestic tax incentives offered to local electricity generators against international suppliers of electricity.
Dissertation (MCom)--University of Pretoria, 2013.
lmchunu2014
Taxation
unrestricted
APA, Harvard, Vancouver, ISO, and other styles
6

Bosch, Thahir. "Management and auditing of bank assets and capital / T. Bosch." Thesis, North-West University, 2008. http://hdl.handle.net/10394/3628.

Full text
Abstract:
As a result of the new regulatory prescripts for banks, known as the Basel II Capital Accord, there has been a heightened interest in the auditing process. We consider this issue with a particular emphasis on the auditing of reserves, assets and capital in both a random and non-random framework. The analysis relies on the stochastic dynamic modelling of banking items such as loans, shares, bonds, cash, reserves, Treasuries, outstanding debts, bank capital and government subsidies. In this regard, one of the main novelties of our contribution is the establishment of optimal bank reserves and a rate of depository consumption that is of importance during a (random) audit of the reserve requirements. Here the specific choice of a power utility function is made in order to obtain an analytic solution in a Levy process setting. Furthermore, we provide explicit formulas for the shareholder default and regulator closure rules, for the case of a Poisson-distributed random audit. A property of these rules is that they define the standard for minimum capital adequacy in an implicit way. In addition, we solve an optimal auditing time problem for the Basel II capital adequacy requirement by making use of Levy process-based models. This result provides information about the optimal timing of an internal audit when the ambient value of the capital adequacy ratio (CAR) is taken into account and the bank is able to choose the time at which the audit takes place. Finally, we discuss some of the economic issues arising from the analysis of the stochastic dynamic models of banking items and the optimization procedure related to the auditing process.
Thesis (Ph.D. (Applied Mathematics))--North-West University, Potchefstroom Campus, 2009.
APA, Harvard, Vancouver, ISO, and other styles
7

Park, In Kwon. "Essays on a City’s Assets: Agglomeration Economies and Legacy Capital." The Ohio State University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=osu1269458854.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Abduvaliyev, Davlatbek. "Organisation capital empirical construct in the UK : methodology, validity, value relevance and pricing." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/organisation-capital-empirical-construct-in-the-uk-methodology-validity-value-relevance-and-pricing(eb025e50-6ef5-4a14-9120-02e3592482a6).html.

Full text
Abstract:
The existing literature proposes a broad spectrum of methodologies to measure firm's superior operating capabilities, referring to them under different names such as 'knowledge assets', 'intellectual capital', 'organisation capital', etc. Through the work reported in this thesis, I intend to contribute to the research field by exploring one specific measure of a firm's operating capabilities proposed by Lev, Radhakrishnan and Zhang (Abacus, 2009). These researchers empirically construct an organisation capital measure and argue it has predictive ability for future performance and is able to explain future abnormal stock returns in the USA. I extend their research to the UK. In doing so, I also critically discuss the organisation capital estimation process and propose potential improvements to the technique. I find evidence of its construct validity in the UK. I examine the organisation capital measure's predictive ability for future performance. The results suggest that this measure is positively associated with future sales growth in the UK. Additionally, the organisation capital measure seems to explain persistence of the operating income and sales of firms in the UK. Via value relevance tests, I obtain empirical evidence that the organisation capital measure is positively associated with equity market value in the UK. Moreover, it is positively associated with the earnings multiplier in value relevance tests. This finding is consistent with empirical evidence that the organisation capital measure is positively associated with one-year ahead earnings and positively affects earnings persistence in such an association in the UK. Finally, I fail to find evidence of the organisation capital measure's ability to explain future excess stock returns in the UK. This suggests that information on firm-specific operating capabilities captured by the organisation capital measure is recognised by the capital market participants and contemporaneously incorporated into stock prices. This result, however, contrasts with the Lev et al. (2009) findings in the USA that organisation capital is mispriced.
APA, Harvard, Vancouver, ISO, and other styles
9

Wasonga, Teresa A. "An analysis of the relationship between external assets, internal assets and academic achievement among urban students /." free to MU campus, to others for purchase, 2002. http://wwwlib.umi.com/cr/mo/fullcit?p3052229.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Brown, Christopher J. "Factors that affect the successful commercialization of intellectual capital." Thesis, Curtin University, 2002. http://hdl.handle.net/20.500.11937/1933.

Full text
Abstract:
This research has investigated factors that affect the successful commercialization of intellectual capital. The concept of social constructs of meaning for the interview participants provides the fundamental perspective of this research. The research was undertaken on the basis of a constructivist ontology, the epistemology was interpretivist, and a qualitative methodology was used. A constructivist ontology was selected due to the research aim to understand the perceptions of the interview participants. The interpretivist approach provided the framework to interpret meaning of the perceptions in the appropriate business context. The data collection methods included unstructured interviews of people holding key decision making positions within their organizations. The conceptual nature of intellectual capital and commercialization enabled the research to be viewed from a phenomenological perspective and aspects of grounded theory were applied in seeking meaning from interviewee perceptions to surface a theoretical model. The data analysis included coding of the interview transcripts utilizing NVivo qualitative research software and sorting the data into nodes. The nodes represented categories of information which became the foundations of the constructs. These nodes were examined for relationship and meaning until a theoretical model emerged from the data. The findings culminated in six (6) main constructs which were subsequently aggregated to form a composite model of factors which influence the commercialization process.In addition a further discovery was made in terms of an `Intellectual Capital Approach' model which enables a classification and hierarchical relationship of intellectual capital to be mapped as a starting point for problem solving and strategy formulation. The results of this research have immediate application to business in terms of informing management about identification of intellectual capital and to consider alternative scenarios for wealth creation by way of commercialization.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Capital Assets"

1

1945-, Rothman Howard J., ed. Capital assets. [Washington, D.C.]: Tax Management Inc., c2001-, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Levy, Haim. The capital asset pricing model in the 21st century: Analytical, empirical, and behavioral perspectives. Cambridge: Cambridge University Press, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Oregon. Dept. of Forestry. Oregon Department of Forestry: Capital and non-capital assets. Salem, Or: Secretary of State, Audits Division, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Board, Accounting Standards. Measurement of tangible fixed assets. London: Accounting Standards Board, 1997.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Dept, Oregon State Parks and Recreation. Oregon Parks and Recreation Department: Capital and non-capital assets. Salem, Or: Secretary of State, Audits Division, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

United States. Internal Revenue Service. Basic of assets. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Gary, Smith. Financial assets, markets, andinstitutions. Lexington, Mass: D.C. Heath, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Taylor, C. John. Capital gains tax: Business assets and entities. Sydney: Law Book Co., 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Jagannathan, Ravi. Do we need CAPM for capital budgeting? Cambridge, MA: National Bureau of Economic Research, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Massachusetts, Management Accounting and Reporting System. Fixed assets subsystem user guide. [Boston, Mass.]: MMARS, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Capital Assets"

1

Mwakibete, Andwilile. "Capital Assets." In Encyclopedia of Quality of Life and Well-Being Research, 529–30. Dordrecht: Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-0753-5_264.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Mwakibete, Andwilile. "Capital Assets." In Encyclopedia of Quality of Life and Well-Being Research, 597–98. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-17299-1_264.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Arisson, Morten. "Real Capital Assets." In Investing in the Age of Democracy, 137–42. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95903-0_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Howell, Michael J. "Financial Crises and Safe Assets." In Capital Wars, 233–47. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39288-8_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Braillard, Philippe. "Capital and Liquid Assets." In Switzerland as a Financial Centre, 251–70. Dordrecht: Springer Netherlands, 1988. http://dx.doi.org/10.1007/978-94-009-2762-9_12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

van Brabant, Jozef M. "Capital assets and their allocation." In International Studies in Economics and Econometrics, 124–47. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2834-6_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Taillard, Michael. "Altering Distribution of Capital Assets." In Economics and Modern Warfare, 39–46. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92693-3_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Taillard, Michael. "Creating Shortages of Capital Assets." In Economics and Modern Warfare, 43–48. New York: Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9781137282255_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Schwartz, Eduardo S., and Michael J. Brennan. "Asset Pricing in a Small Economy: A Test of the Omitted Assets Model." In Capital Market Equilibria, 163–88. Berlin, Heidelberg: Springer Berlin Heidelberg, 1986. http://dx.doi.org/10.1007/978-3-642-70995-1_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Moss, Alex, and Kieran Farrelly. "Valuing direct real estate assets." In Global Real Estate Capital Markets, 41–50. London: Routledge, 2024. http://dx.doi.org/10.1201/9781003298564-6.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Capital Assets"

1

Trauth, Eileen M., Kate Kaiser, Regina Connelly, and Leigh Ellen C. Potter. "From human capital to knowledge assets." In the special interest group on management information system's 47th annual conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1542130.1542150.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

"Relational Capital: Knowledge Assets and Branding." In 21st European Conference on Knowledge Management. ACPI, 2020. http://dx.doi.org/10.34190/ekm.20.174.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Santiago, Sónia Santos. "Brisa Experience – Risk Assessment and Capital Investment Planning at Brisa." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0317.

Full text
Abstract:
<p>This topic addresses the model developed by Brisa to assess risk and to prioritize actions on assets, aiming to enable informed decisions on the setup, maintenance, decommissioning and disposal of assets, providing awareness on the level of risk vs profitability and the capability to identify the optimum mix of capital investment and operations &amp; maintenance strategies, along the asset lifecycle.</p>
APA, Harvard, Vancouver, ISO, and other styles
4

Miroshnikova, Tatyana. "CAPITAL ASSETS INVESTMENT OPPORTUNITIES ON RUSSIAN FAR EAST." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.014.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Puig, J. E. P., S. Hoekstra, B. Huisman, and L. A. M. van Dongen. "Supportability and purchasing decisions for capital assets: positioning paper." In IET and IAM Asset Management Conference 2011. IET, 2011. http://dx.doi.org/10.1049/cp.2011.0566.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"INTEGRATING THREE RELATED MARKETS - SPACE, CAPITAL AND PHYSICAL ASSETS." In 2006 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2006. ERES, 2006. http://dx.doi.org/10.15396/eres2006_291.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Sah, Genesis Gyasi. "Impact of working capital management on the profitability of smes through cash operation cycles in Kumasi." In The Challenges of Analyzing Social and Economic Processes in the 21st Century. Szeged: Szegedi Tudományegyetem Gazdaságtudományi Kar, 2020. http://dx.doi.org/10.14232/casep21c.8.

Full text
Abstract:
A business ought to be able to breed an adequate amount of cash and cash equivalent to meet its short-term liabilities if it is to carry on and develop in business. For that reason, working capital management which helps an entity to, efficiently and effectively manage current assets and liabilities is a key factor in the company’s long-term success; without working capital, the non- current assets will not function. The better the degree to which current assets exceed current liability, the more solvent or liquid a company is likely to be. This paper observes the relationship between working capital management practices of small and medium enterprises (SMEs) and the performance and profitability of these businesses in the Kumasi Metropolis distinctively Asafo, to evaluate key ratios of industries of such working capital management policies in ensuring that current assets meets current liabilities, to assess the degree to which management of SMEs are dedicated to the effective and efficient management of working capital. The implication of the findings is that the government of Ghana should pursue policies aimed at encouraging training and improving the managerial skills of SME owner/managers as well as creating the enabling environment for the development of improved modern technologies to transform the business processes of these vital industries.
APA, Harvard, Vancouver, ISO, and other styles
8

Marliana, Disma, and Oman Sukirman. "Analysis of the Effect of Light Assets on Capital Structure." In The NHI Tourism Forum. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009881401170122.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Nurmet, Maire, Katrin Lemsalu, and Juri Lehtsaar. "Working capital in Estonian agricultural companies: analysis by size." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.050.

Full text
Abstract:
The paper examines the working capital indicators to find out the differences between larger and smaller Estonian agricultural companies. In the task of working capital management, a balance between profitability and liquidity is under investigation. A higher level of current assets ensures higher liquidity, but reduces the profitability. The share of inventories in current assets is relatively high in agricultural companies, and can lead to liquidity problems in adverse circumstances. Low levels of current assets can lead to business interruptions, as insufficient stocks lead to delays in the production process, which in turn is amplified in yields or other outputs. The number of employees is used to distinguish the size of the company. The results show that the smallest agricultural companies have higher liquidity and relatively larger share of highly liquid current assets. Larger agricultural companies maintain a higher level of inventory and have a longer inventory turnover period. Smaller companies have a slightly higher share of loans in current liabilities, so they have to maintain a larger financial buffer. The cash conversion cycle is longer for the smallest and the largest agricultural companies while medium-sized companies have a shorter cash conversion cycle. Smaller companies have the longest receivables turnover, showing that they enable longer payment periods for buyers or may have difficulties collecting receivables from the production sold. Having low market power and long receivables turnover, they have relatively higher need for working capital.
APA, Harvard, Vancouver, ISO, and other styles
10

Demiraj, Rezrt, Suzan Dsouza, and Enida Demiraj. "Capital Structure and Profitability: Panel Data Evidence from the European Tourism Industry." In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.1.

Full text
Abstract:
Finding the optimal debt-equity mix, where shareholders’ wel­fare and firm value are maximized is the goal of every business organiza­tion. The literature review revealed a broad spectrum of mixed and contra­dictory empirical findings on this topic, suggesting that the debate is far from over. This paper aims to assess the impact of capital structure on the profitability of the tourism industry in the European continent. This study is motivated by the importance that the tourism industry has for the economic development of European countries. The sample includes all European-list­ed firms in the tourism industry. Data is extracted from the Thomson Reu­ters (Refinitiv) database for a period of 10 years, i.e., 2010-2019. Panel data regression is used to determine the impact of the debt-to-assets ratio on the return on assets. The results reveal that the debt ratio has a significant neg­ative impact on ROA, but not on ROE.
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Capital Assets"

1

Campello, Murillo, and Erasmo Giambona. Real Assets and Capital Structure. Cambridge, MA: National Bureau of Economic Research, June 2012. http://dx.doi.org/10.3386/w18147.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Ehrlich, Isaac, William Hamlen, and Yong Yin. Asset Management, Human Capital, and the Market for Risky Assets. Cambridge, MA: National Bureau of Economic Research, September 2008. http://dx.doi.org/10.3386/w14340.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Gorback, Caitlin, and Benjamin Keys. Global Capital and Local Assets: House Prices, Quantities, and Elasticities. Cambridge, MA: National Bureau of Economic Research, June 2020. http://dx.doi.org/10.3386/w27370.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Rozenberg, Julie, Adrien Vogt-Schilb, and Stephane Hallegatte. Instrument Choice and Stranded Assets in the Transition to Clean Capital. Inter-American Development Bank, March 2017. http://dx.doi.org/10.18235/0000643.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Rozenberg, Julie, Stephane Hallegatte, and Adrien Vogt-Schilb. Instrument Choice and Stranded Assets in the Transition to Clean Capital. Inter-American Development Bank, March 2017. http://dx.doi.org/10.18235/0011781.

Full text
Abstract:
To mitigate climate change, some governments opt for instruments focused on investment, like performance standards or feebates, instead of carbon prices. We compare these policies in a Ramsey model with clean and polluting capital, irreversible investment and a climate constraint. Alternative instruments imply different transitions to the same balanced growth path. The optimal carbon price minimizes the discounted social cost of the transition to clean capital, but imposes immediate private costs that disproportionately affect the current owners of polluting capital, in particular in the form of stranded assets. A phased-in carbon price can avoid stranded assets but still result in a drop of income for the owners of polluting capital when it is implemented. Second-best standards or feebates on new investment lead to higher total costs but avoid stranded assets, preserve the revenues of vested interests, and smooth abatement costs over individuals and time. These results suggest a trade-off between political feasibility and cost-effectiveness of environmental policies.
APA, Harvard, Vancouver, ISO, and other styles
6

Rebucci, Alessandro, Andrés Fernández Martín, Michael W. Klein, Martin Uribe, and Martin Schindler. Capital Control Measures: A New Dataset. Inter-American Development Bank, February 2015. http://dx.doi.org/10.18235/0011677.

Full text
Abstract:
This paper presents and describes a new dataset of capital control restrictions on both inflows and outflows of 10 categories of assets for 100 countries over the period 1995 to 2013. Building on the data first presented in Schindler (2009) and other datasets based on the analysis of the IMF's Annual Report on Exchange Arrangements and Exchange Restrictions (AREAER), this dataset includes additional asset categories, more countries, and a longer time period. The paper discusses the manner in which information in the AREAER is translated into a usable dataset. The paper additionally characterizes the data with respect to the prevalence of controls across asset categories, the correlation of controls across asset categories and between controls on inflows and controls on outflows, the aggregation of the separate categories into broader indicators, and the comparison of this dataset with other indicators of capital controls.
APA, Harvard, Vancouver, ISO, and other styles
7

Kovenock, Daniel, and Michael Rothschild. Notes on the Effect of Capital Gains Taxation on Non-Austrian Assets. Cambridge, MA: National Bureau of Economic Research, February 1985. http://dx.doi.org/10.3386/w1568.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Donohue, Sean, and Lina M. Downing. Capital Budgeting: Do Private Sector Methods of Budgeting for Capital Assets Have Applicability to the Department of Defense. Fort Belvoir, VA: Defense Technical Information Center, December 2005. http://dx.doi.org/10.21236/ada443411.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Volkova, O. YU, and M. M. Rasskazova. Fixed Assets and Working Capital - Economic Resources of a Production Enterprise - Electronic Training Manual. OFERNIO, November 2021. http://dx.doi.org/10.12731/ofernio.2021.24925.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Bastani, Spencer, Kristina Karlsson, Jonas Kolsrud, and Daniel Waldenström. The Capital Advantage: Comparing Returns to Ability in the Labor and Capital Markets. Institutionen för nationalekonomi och statistik, Linnéuniversitetet, February 2024. http://dx.doi.org/10.15626/ns.wp.2024.01.

Full text
Abstract:
Using administrative tax and military records, we show that cognitive ability is more strongly associated with capital income than with labor income. This result holds across intensive and extensive margins, across different income types, and after controlling for education, occupation, inheritance, and parental background. Higher ability individuals save more, are better at selecting high-return stocks, hold more risky assets, and are less likely to live hand-to-mouth. Capital market returns are higher for cognitive ability than for non-cognitive skills, and the difference is stable over time. Rising capital shares, fueled by technological progress, could therefore exacerbate cognitive ability-based economic inequality.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Capital Assets' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography