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Academic literature on the topic 'Depreciation'

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Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "Depreciation"

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Qu, Guangjun. "Do Real Depreciations Reduce the Income Gap between the Rich and the Poor?" International Journal of Economics and Finance 9, no. 3 (February 28, 2017): 266. http://dx.doi.org/10.5539/ijef.v9n3p266.

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This study concentrates on the effect of real depreciations of a currency on one key aspect of economic development, the distribution of income. Based upon the recent availability of a real depreciation index and two databases on Gini coefficients, we investigate how real depreciations affect levels and changes in the distribution of income. The panel evidence of more than 158 countries indicates that real depreciations are associated with a decline in levels of income gap between the rich and the poor. They, however, have no statistically significant association with changes in the distribution of income. Therefore, the relationship between real depreciations and levels of the distribution of income is likely to stem from reverse causality. Our main findings may help policymakers who attempt to use a currency depreciation policy fully realize that the policy at least does not hurt the poor.
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Grigor'ev, A. P. "Depreciation charges and depreciation fund." Economic Analysis: Theory and Practice 17, no. 8 (August 29, 2018): 1584–600. http://dx.doi.org/10.24891/ea.17.8.1584.

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Komalasari, Sanda Patrisia, Fitriyeni Oktavia, Berri Brilliant Albar, and Ares Albirru Amsal. "Sosialisasi dan Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau." Jurnal Warta Pengabdian Andalas 30, no. 2 (June 15, 2023): 314–20. http://dx.doi.org/10.25077/jwa.30.2.314-320.2023.

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This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.
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Bruce, Don, John Deskins, and Tami Gurley-Calvez. "Depreciation rules and small business longevity." Journal of Entrepreneurship and Public Policy 3, no. 1 (April 14, 2014): 10–32. http://dx.doi.org/10.1108/jepp-01-2012-0006.

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Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues. Design/methodology/approach – In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures. Findings – Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors. Originality/value – Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.
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Koowattanatianchai, Nattawoot, Michael B. Charles, and Ian Eddie. "Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies." Accounting History 24, no. 1 (November 17, 2017): 115–37. http://dx.doi.org/10.1177/1032373217739921.

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This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmentalism. The historical evidence reveals a number of potential pitfalls associated with accelerated depreciation’s introduction, together with its more positive effects. Although the emphasis is on the historical application of accelerated depreciation schedules, the study reveals a number of problems associated with accelerated depreciation that should be borne in mind by future policymakers interested in the possibility of using accelerated depreciation to encourage investment.
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PALLEY, THOMAS I. "Escaping the debt constraint on growth: a suggested monetary policy for Brazil." Brazilian Journal of Political Economy 24, no. 1 (March 2004): 38–52. http://dx.doi.org/10.1590/0101-31572004-1635.

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ABSTRACT Existing interest rates imply explosive debt dynamics for Brazil. It also faces rising inflation from earlier currency depreciations, which could trigger future depreciation. These conditions impose a policy contradiction. Brazil needs lower interest rates for debt sustainability, but tight monetary policy to avoid exchange rate depreciation and inflation. The paper develops a strategy to escape this contradiction. Policy must bolster investor confidence to lower external interest rates, lower domestic interest rates to reduce debt service burdens, and implement domestic credit creation controls to control inflation.
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Quinn, Dennis P., Thomas Sattler, and Stephen Weymouth. "Do Exchange Rates Influence Voting? Evidence from Elections and Survey Experiments in Democracies." International Organization 77, no. 4 (2023): 789–823. http://dx.doi.org/10.1017/s002081832300022x.

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AbstractIntense debate surrounds the effects of trade on voting, yet less attention has been paid to how fluctuations in the real exchange rate may influence elections. A moderately overvalued currency enhances consumers’ purchasing power, yet extreme overvaluation threatens exports and economic growth. We therefore expect exchange rates to have a conditional effect on elections: when a currency is undervalued, voters will punish incumbents for further depreciations; yet when it is highly overvalued, they may reward incumbents for depreciation. We empirically explore our argument in three steps. First, we examine up to 412 elections in up to 59 democratic countries and show that voters generally punish depreciation in the real exchange rate when the currency is undervalued. We also find that at extremely high levels of currency overvaluation, voters sometimes reward incumbents for depreciation. A currency peg, especially in the eurozone, appears to insulate incumbents from these effects. In a second step, we explore the microfoundations of the election results through survey experiments in three advanced industrialized and two emerging market nations with different monetary and exchange rate policies and institutions. Respondents in countries with undervalued to mildly overvalued currencies disapprove of currency depreciations, whereas those facing a very highly overvalued currency favor depreciation. Third, we examine the mechanism of political competition in exchange rate policymaking and demonstrate that sustained undervaluation is rare in countries with strong political competition. Democratic governments have electoral incentives to avoid using undervalued currencies as a means of shielding workers from import competition.
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Dodd, RS. "Depreciation." Musical Times 134, no. 1806 (August 1993): 429. http://dx.doi.org/10.2307/1003005.

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HAKTANIR, Elif. "Book depreciation methods under intuitionistic fuzzy environment." Journal of Turkish Operations Management 7, no. 2 (September 8, 2023): 1780–89. http://dx.doi.org/10.56554/jtom.1142729.

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In general, depreciation is the monetary value of wear and tear on capital goods inherited from previous years while creating goods and services as a result of production activities. The subject of depreciation is the addition of the loss of value that will occur in the economic values that are thought to be used in a company for more than one year. The most common depreciations methods, straight-line method, declining balance method, and unit-of-production method, are almost always handled with crisp numbers in the literature. However, the uncertainty in the parameters such as initial invest cost, salvage value, and useful life, requires the usage of fuzzy sets to represent the vagueness in these values more realistically. For this purpose, in this study, the depreciation methods are developed under intuitionistic fuzzy environment. The main contribution of this paper to the literature is that it presents the depreciation methods under intuitionistic environment with new equations for the first time. The proposed models are applied to an autonomous trolley problem to illustrate the given approach.
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Razzaque, Mohammad A., Sayema Haque Bidisha, and Bazlul Haque Khondker. "Exchange Rate and Economic Growth." Journal of South Asian Development 12, no. 1 (April 2017): 42–64. http://dx.doi.org/10.1177/0973174117702712.

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This article aims to understand the effects of exchange rate movements on economic growth in Bangladesh. Using a suitable analytical framework to derive an empirical specification, we construct a real exchange rate series and employ cointegration techniques to determine the output response to Bangladeshi currency depreciations. Our results suggest that in the long run, a 10 per cent depreciation of the real exchange rate is associated with, on average, a 3.2 per cent rise in aggregate output. However, a contractionary effect is observed in the short run so that the same magnitude of real depreciation would result in about a half per cent decline in GDP. While the long-run expansionary effect of real depreciations may be appealing for considering exchange rate policy as a development strategy, the likelihood of rising inflationary pressures needs to be kept in mind while pursuing this policy option.
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Dissertations / Theses on the topic "Depreciation"

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Omerdin, Khadijah. "Does Depreciation Matter to Investors?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1692.

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This paper will analyze the usefulness of depreciation expense to investors. Depreciation expense is a broad allocation accounting practice that treats different types of assets the same. I argue that there are two types of industries: those with wasting assets, and those with real property. The first type experiences true deprecation and deterioration while the second type of asset does not. A simplified model using the earnings response coefficient will measure the relationship between earnings and returns for these different industries; this measurement is a way to quantify usefulness of accounting information. I hypothesize that investors of companies with high wasting assets will find depreciation more useful than those invested in companies with more real property. However, the results were not consistent with my hypothesis – depreciation did not matter more to investors of the industry with high wasting assets. The data set only included two distinct industries, which limited the sample size considerably, and might explain the results. Alternatively, the two groups of assets could be defined more broadly to include more industries for future research.
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Gschwandtner, Adelina, and Val E. Lambson. "Sunk Costs, Depreciation, and Industry Dynamics." MIT Press, 2012. http://epub.wu.ac.at/3446/1/rest_a_00236[1].pdf.

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Two of the most robust results from dynamic competitive models of industrial organization suggest that higher sunk cost industries should exhibit (1) higher intertemporal variability in the market value of their firms, and (2) lower intertemporal variability in the size of their industries. These predictions have done well empirically. This paper argues on theoretical and empirical grounds that depreciation generates countervailing effects.
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Anku, Hilarious Edem. "Sources of Currency Depreciation in Ghana." OpenSIUC, 2018. https://opensiuc.lib.siu.edu/theses/2444.

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This paper investigates the factors driving the real exchange rate in the Ghanaian economy. The paper aimed at finding the principal factor(s) that influence the real exchange rate and explains the channels by which these factors exert their influence using standard empirical methods of vector autoregressive (VAR) models. The paper established that inflation rate differentials and interest rate differentials influence the exchange rate through the expectations medium. Domestic and foreign money supplies which are exogenous macroeconomic variables were also found to be important in the Ghanaian money market as far as the exchange rate matters. The paper also highlighted how the great recession in the United States may have affected the cedi/dollar rate of exchange after this economic event swept through the United States generating spillover effects on economies around the world.
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Ovsyuk, Nina Vasylivna, and Olena Olehivna Berezovskaya. "The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53923.

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1. Kafka S.M. Accounting for depreciation of non-current assets. Accounting, control and analysis: problems of theory and methodology: a monograph / under the general. ed. prof. F.F. Butynets. Kiev. 2013. P. 94 - 122. 2. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/show/z0288-00#Text.
The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.
Досліджено основні теоретичні засади обліку амортизації необоротних активів. Охарактеризовано визначення понять «амортизація» та «знос» необоротних активів. Окреслено методи амортизації та сутність амортизаційної політики суб'єктів господарювання.
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Palmiotto, Vanessa L. "Acoounting for depreciation from a tax perspective /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_palmi_accou.pdf.

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Baum, Andrew Ellis. "An analysis of property investment depreciation and obsolescence." Thesis, University of Reading, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.329097.

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Vadeikaite, Kristina. "Depreciation manipulation and its impact on firms' returns." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9902.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
Earnings management is typically achieved via discretionary accruals (such as depreciation). Dechow et al. (1996), Archibald (1972), and Peasnell et al. (2000) present results on the market reaction to depreciation manipulation that are inconsistent. They find either no reaction or a negative one. This study aims at settling this contradiction by using several different methods, in order to identify a possible manipulation, with a sample of S&P500 firms. Data suggests that firms are manipulating depreciation. Furthermore, an analysis of useful life of assets reveals that firms have been increasing it since the dot com bubble burst and that its value is larger in profitable firms. However, results of our event studies reveal that the market is not reacting to deprecation manipulation. Thus, it seems possible for firms to fool the markets via this specific manipulation.
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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Petrova-Fransson, Vera. "Models of Optimal Tax Depreciation: Deterministic and Stochastic Approaches." Thesis, Uppsala University, Department of Mathematics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-120589.

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Bell, Paul Kevin Thomas. "The estimation of economic depreciation for Canadian farm machinery." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24475.

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The objective of this thesis was to estimate the rate at which four types of farm machinery lose value in Canada. Specifically, Canadian data on used machinery prices was utilized to produce estimates of economic depreciation for two-wheel-drive tractors, combines, square balers and large round balers. The data used in this thesis to make these estimates are special for two reasons. First of all, they represent the only extensive record of Canadian used farm equipment prices available. Most previous studies have based their estimates on American data, assuming that they apply equally well to the Canadian situation. Secondly, these data record actual transactions in the used market and these transactions have been reported in an unaveraged format. This is valuable because information on options, horsepower, condition, and, most importantly, hours of use was retained for each machine. The availability of this information permitted richer and more specific estimates of depreciation. In particular, the inclusion of hours of use in the models enabled a distinction to be made in this thesis between the component of depreciation which is directly attributable to age and that component which is directly attributable to accumulated hours of use. It is felt that this distinction provides a beginning point for the study of depreciation due to simple "wear and tear", and that depreciation which is due to obsolescence and technological change. As well, this thesis extensively reviewed the literature on depreciation in an effort to determine the best approach to follow. The method finally adopted was the "remaining value approach"; however, the thesis went further than the typical remaining value approach because an attempt was made to estimate the pattern as well as the rate of depreciation. This was done by initially adopting a functional form which was flexible enough to let the data "choose for themselves" between the commonly used depreciation rules of thumb (declining balance, straight-line and one-hoss-shay patterns). This was possible by using the Box-Tidwell procedure. This Box-Tidwell procedure when applied to the extensive tractor data indicated that tractors in Canada follow a declining balance (geometric) pattern of depreciation. This was taken as support for the adoption of semi-log models to estimate depreciation. The main findings of this thesis are, first, that depreciation rates vary among assets (from approximately 9% for tractors to nearly 16% for large round balers), and, secondly, that these rates are less than those allowed by the government for tax purposes. It was concluded that this generosity on the part of the government would be acceptable if it applied equally to all depreciable assets, but the divergence in depreciation rates found in this thesis indicate that generous blanket depreciation charges give more advantage to some than to others.
Land and Food Systems, Faculty of
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Books on the topic "Depreciation"

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Service, United States Internal Revenue. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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Revenue, New Zealand Inland, ed. Depreciation. [Wellington, N.Z.]: Inland Revenue, 2000.

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United States. Internal Revenue Service. Depreciation. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1990.

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United States. Internal Revenue Service. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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United States. Internal Revenue Service. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Wolf, Frank K. Depreciation systems. Ames: Iowa State University Press, 1994.

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C, Young James. Depreciation and credits. East Lansing, MI (423 Albert Ave., East Lansing 48823): S.C. Dilley's Federal Tax Workshops, 1988.

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Institute of Chartered Accountants in England and Wales. Accounting for depreciation. London: Institute of Chartered Accountants in England and Wales, 1987.

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Block, Julian. Depreciation and capital planning. Paramus, NJ: Prentice Hall Information Services, 1987.

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Salway, Francis. Depreciation of commercial property. Reading: College of Estate Management, 1986.

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Book chapters on the topic "Depreciation"

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Okungbowa, Andrew. "Depreciation." In Asset Accounting Configuration in SAP ERP, 77–100. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_4.

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Murdock, M. Casey. "Depreciation." In Tax Insight, 249–58. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_22.

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Murdock, M. Casey. "Depreciation." In TAX INSIGHT, 249–57. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_22.

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Murdock, M. Casey. "Depreciation." In TAX INSIGHT, 249–57. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_22.

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Cipra, Tomas. "Depreciation." In Financial and Insurance Formulas, 51–53. Heidelberg: Physica-Verlag HD, 2010. http://dx.doi.org/10.1007/978-3-7908-2593-0_8.

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Tanimura, Joseph K. "Depreciation." In The Palgrave Encyclopedia of Strategic Management, 404–5. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_669.

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Mathur, Gautam. "Depreciation." In The New Palgrave Dictionary of Economics, 2763–66. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_411.

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Tanimura, Joseph K. "Depreciation." In The Palgrave Encyclopedia of Strategic Management, 1–2. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_669-1.

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Mathur, Gautam. "Depreciation." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_411-1.

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Mathur, Gautam. "Depreciation." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_411-2.

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Conference papers on the topic "Depreciation"

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Nechaev, Andrey S. "Integrated Depreciation Management System." In SCTCGM 2018 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.03.02.82.

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Ogolo, Oghenerume, Ere Iyalla, Salahudden M. Tahir, Emeka Ileogbunam, Frank Egede, and Ayodele Obe. "Modified Straight-Line Depreciation Model for Upstream Petroleum Investment." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217219-ms.

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Abstract Depreciation is a method used to recover the cost of an asset or facility used to develop and produce petroleum from any oil and gas field. The challenge with the straight-line depreciation method used to depreciate an asset was, it does not take into consideration the time value of money. Over time, the value of money changes. The amount recovered after the depreciation period is usually less than the future value of the asset. This is because the value of money today is not the same as the value of money tomorrow. Hence, there was the need to incorporate the time value of money into the straight-line depreciation model. This research considered the incorporation of the time value of money into the depreciation equation. The conventional straight-line depreciation equation was modified by incorporating the time value concept of money into the equation. A petroleum economic model was developed using a spreadsheet approach. The model was used to evaluate the impact of the modified straight-line depreciation model on the profitability of petroleum investments. Two petroleum investment scenarios were considered. Scenario 1 had the conventional depreciation model. Scenario 2 had the modified depreciation model for comparative analysis. The effect of the conventional and modified depreciation model on the profitability of the investment was evaluated. The NCF of the contractor for Scenarios 1 and 2 when the oil price was $50/bbl was $214 MM and $317 MM respectively. While the NCF of the host government for Scenarios 1 and 2 when the oil price was $50/bbl were $627 MM and $524 MM respectively. It was observed that the incorporation of the time value of money into the depreciation equation increased the NCF of the contractor. This allowed the contractor to mitigate the effect of risk associated with the value of the asset over time due to inflation. The modified depreciation model made the petroleum fiscal arrangement more attractive.
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Koprivica, Ranko, Biljana Veljković, Marija Gavrilović, Almir Muhović, Dragan Terzić, and Dragoslav Đokić. "PRIMENA OPTIMALNE METODE ZA OBRAČUN AMORTIZACIJE TRAKTORA I KOMBAJNA." In XXVII savetovanje o biotehnologiji. University of Kragujevac, Faculty of Agronomy, 2022. http://dx.doi.org/10.46793/sbt27.073k.

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The paper presents depreciation calculation of new MTZ 952 tractor and John Deere T 550 combine. Two time (linear and degressive) and functional methods for depreciation calculation were applied. After exploitation period of use, by calculating the annual depreciation of fixed assets, farmers can more easily plan the purchase of new machines. Also, the results of depreciation costs help farmers in making rational decisions on purchase of new machinery, or possible services engagement machines of other farmers. Taking into account costs of depreciation, prices of services provided by mechanization can be realistically determined, so based on that, farmers will choose what is more profitable.
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Savciuc, Maria. "Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359023.35.

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Nowadays, we live in an era of increase, in which globalization and digitalization are changing our world and our perceptions.A large-scale problem in the internationalization and globalization of accounting and financial reporting is the study, analysis and application of rules and regulations regarding the recognition, measurement, revaluation of the elements of the entity's assets in a normal management cycle, stipulated by International Accounting Standards. So this article is created to provide veridical and exact information about amortization , depreciation, the difference betwixt these accounting methods and emphasize well-regarded information in International Accounting Standards. The process of distinguishing between depreciation and amortization is complex, but using comparative analysis we can conclude: the depreciation and amortization described in IAS 38 and IAS 16 are the same. However, when we talk about depreciation, we are talking about tangible assets, and when we talk about depreciation, we are talking about intangible assets; impairment described in IAS 16 and impairment described in IAS 36 are different processes.
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Walter, Sonja, and Jeong-Dong Lee. "Human capital depreciation and job tasks." In Seventh International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2021. http://dx.doi.org/10.4995/head21.2021.13078.

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This research aims to investigate the link between human capital depreciation and job tasks, with an emphasis on potential differences between education levels. We estimate an extended Mincer equation based on Neumann and Weiss’s (1995) model using data from the German Socio-Economic Panel. The results show that human capital gained from higher education levels depreciates at a faster rate than other human capital. Moreover, the productivity-enhancing value of education diminishes faster in jobs with a high share of non-routine analytical, non-routine manual, and routine cognitive tasks. These jobs are characterized by more frequent changes in core-skill or technology-skill requirements. The key implication of this research is that education should focus on equipping workers with more general skills in all education levels. With ongoing technological advances, work environments, and with it, skill demands will change, increasing the importance to provide educational and lifelong learning policies to counteract the depreciation of skills. The study contributes by incorporating a task perspective based on the classification used in works on job polarization. This allows a comparison with studies on job obsolescence due to labor-replacing technologies and enables combined education and labor market policies to address the challenges imposed by the Fourth Industrial Revolution.
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Kuter, Mikhail, Marina Gurskaya, Ripsime Bagdasarian, and Angelina Andreenkova. "Depreciation Accounting in Francesco Datini's Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.26.

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Hu, Jinlan, Kan Zhang, Xinyi Lai, Guori Huang, and Fushuan Wen. "Depreciation Strategies for Electric Device Assets." In 2020 International Conference on Smart Grids and Energy Systems (SGES). IEEE, 2020. http://dx.doi.org/10.1109/sges51519.2020.00184.

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"Scientific Management Theory and Human Depreciation." In Emirates Research Publishing. Emirates Research Publishing, 2016. http://dx.doi.org/10.17758/erpub.ea0516010.

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"Inverse Depreciation and Potential Impact of Redevelopment." In 20th Annual European Real Estate Society Conference: ERES Conference 2013. ÖKK-Editions, Vienna, 2013. http://dx.doi.org/10.15396/eres2013_104.

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Huang, Minyi, and Son Luu Nguyen. "Mean field capital accumulation with stochastic depreciation." In 2014 IEEE 53rd Annual Conference on Decision and Control (CDC). IEEE, 2014. http://dx.doi.org/10.1109/cdc.2014.7039409.

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Reports on the topic "Depreciation"

1

Dinerstein, Michael, Rigissa Megalokonomou, and Constantine Yannelis. Human Capital Depreciation. Cambridge, MA: National Bureau of Economic Research, October 2020. http://dx.doi.org/10.3386/w27925.

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Bernstein, Jeffrey, and M. Ishaq Nadiri. Investment, Depreciation, And Capital Utilization. Cambridge, MA: National Bureau of Economic Research, April 1988. http://dx.doi.org/10.3386/w2571.

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Pierola, Martha Denisse, Dennis Sánchez-Navarro, and Mauricio Mesquita Moreira. Exchange Rate Devaluation and Import Substitution in Latin America and the Caribbean. Inter-American Development Bank, April 2017. http://dx.doi.org/10.18235/0009362.

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This paper assesses the LAC's import substitution response to the recent wave of currency devaluations. For this purpose, this document uses both descriptive data and a simple econometric model to establish the short-term relationship between exchange rate movements and import penetration (total and within manufacturing sector) in the region, with a special focus on those countries that had experienced the largest depreciations. The results suggest that there is a significant relationship between depreciation and the decrease in import penetration, indicating that a 1% increase in the local currency depreciation reduces the IP by 0.41% to 0.69% and varies in those sectors with a stronger presence of domestic production.
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Queijo Von Heideken, Virginia, and Eduardo Borensztein. Exchange Rate Pass-through in South America: An Overview. Inter-American Development Bank, July 2016. http://dx.doi.org/10.18235/0011752.

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The effectiveness of exchange rate adjustments depends critically on the extent to which depreciations "pass through" to inflation, an effect that is known as exchange rate pass-through (ERPT). In particular, if an exchange rate depreciation does not result in a lasting change in relative prices, namely a real depreciation, it will not provide the desirable competitiveness gains. This paper looks at the question of pass-through and its determinants for the group of countries whose central banks are members of the Financial Stability and Development (FSD) network. All of these countries experienced large terms of trade shocks and large depreciations in the past couple of years. The findings are that ERPT in the FSD countries is moderate and has become lower over time, in line with the international experience. The pass-through moderation has benefitted from the adoption of floating exchange rates and especially an increase in monetary policy credibility. Despite the relatively lower ERPT in the past two decades, the exchange rate continues to be a large determinant of inflation in several countries.
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Popov, Sergey V., and David Wiczer. Equilibrium Sovereign Default with Exchange Rate Depreciation. Federal Reserve Bank of St. Louis, 2014. http://dx.doi.org/10.20955/wp.2014.049.

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Li, Wendy C. Y., and Bronwyn Hall. Depreciation of Business R&D Capital. Cambridge, MA: National Bureau of Economic Research, July 2016. http://dx.doi.org/10.3386/w22473.

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Young, Shelton R., Charles F. Hoeger, John K. Issel, and Eric T. Thacker. Recovery of Depreciation for Real Property Facilities. Fort Belvoir, VA: Defense Technical Information Center, March 1995. http://dx.doi.org/10.21236/ada372756.

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Hollenbeck, Kevin. Dislocated Worker Human Capital Depreciation and Recovery. W.E. Upjohn Institute, May 1990. http://dx.doi.org/10.17848/wp90-04.

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Hockenberry, Jason, and Lorens Helmchen. The Nature of Surgeon Human Capital Depreciation. Cambridge, MA: National Bureau of Economic Research, March 2014. http://dx.doi.org/10.3386/w20017.

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Summers, Lawrence. Investment Incentives and the Discounting of Depreciation Allowances. Cambridge, MA: National Bureau of Economic Research, June 1986. http://dx.doi.org/10.3386/w1941.

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