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南京审计大学社会审计学院青年教师肖明芳的论文被国际知名期刊《International Review of Financial Analysis》发表
南京审计大学社会审计学院 肖明芳 International Review of Financial Analysis 兜底式增持
2022/5/11
商洛学院经济与管理学院管理会计课件Chapter 2 Cost Behavior:Analysis and Use
商洛学院经济与管理学院 管理会计 课件 Chapter 2 Cost Behavior:Analysis and Use
2017/4/7
商洛学院经济与管理学院管理会计课件Chapter 2 Cost Behavior:Analysis and Use.
商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis
商洛学院经济与管理学院 管理会计 课件 Chapter 6 Flexible Budgets and Overhead Analysis
2017/4/7
商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis.
A study on research hot-spots and frontiers of agricultural science and technology innovation–visualization analysis based on the Citespace III
agricultural science and technology innovation Citespace III research hot-spots research frontier visualization analysis
2016/10/14
At present, the fundamental development way of agricultural production lies in science and technology to achieve the agricultural sustainable and stable development and ensure the effective supply of ...
The taxation of agricultural land with the use of multi-criteria analysis
agricultural land multi-criteria analysis land taxation tax entity tax on acquisition of immovable property transfer for consideration
2016/6/3
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals w...
An analysis of the efficiency in a sample of small Italian farms part of the FADN dataset
allocative efficiency Common Agricultural Policy economic efficiency rural areas small family farms
2016/3/1
Italian farms have an average surface lower than 10 hectares and they are predominately scattered in the upland rural areas. The most important aspect of small family farms is to protect the rural env...
ETR Development and Analysis: Case from the Czech Republic
Cross-sectional analysis Effective corporate tax rate Statutory corporate tax rate the Czech Republic Time-series analysis
2016/1/27
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Survival Analysis in LGD Modeling
Correlation Credit risk Loss given default Recovery rate Regulatory capital
2016/1/27
The paper proposes an application of the survival time analysis methodology to estimations of the Loss Given Default (LGD) parameter. The main advantage of the survival analysis approach compared to c...
Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
Czech Republic Econometric tools Globalization IFRS International harmonization
2016/1/27
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
Behavioral Consequences of Optimal Tax Structure – Empirical Analysis
Behavioral experiments Experimental economics Hidden tax
2016/1/26
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” eff...
An Analysis of the Dependence of the Spanish Fisheries Industry on the Financial Instrument for Fisheries Guidance
FIFG Financial analysis Fisheries
2016/1/26
Fisheries are an important economic sector in the EU subject to an important restructuring in the most recent years. The Financial Instrument for Fisheries Guidance (FIFG) has been the tool deployed b...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Analysis of the agriculture trade openness impact on the rural household’s food consumption in China
food trade price elasticity rural food price
2015/10/29
Granted that the traditional measure methods in calculating trade openness always trigger results of singleness and twisted outcomes, the aim of the paper is to recalculate the Chinese produce trade o...
The interactions between agricultural commodity and oil prices: an empirical analysis
causality co-integration commodity prices world energy prices
2015/10/9
Th e purpose of the study is to analyse the short and long-term relationships between the world oil prices (Europe
Brent Spot Price and West Texas Intermediate Spot Price) and the agricultural commo...