The shipping sector is today facing challenges which require a larger focus on energy efficiency and fuel consumption. In this article, a methodology for performing a feasibility analysis of the installation of a WHR (waste heat recovery) system on a vessel is described and applied to a case...

The international regulations on fuel efficiency and NOx emissions of commercial ships motivate the investigation of new system layouts, which can comply with the regulations. In combustion engines, measures to reduce the fuel consumption often lead to increased NOx emissions and careful...

Goodwill is an intangible asset, and therefore hard to measure and difficult to account for. This article argues that the two-stage impairment test for acquired goodwill under SFAS 142 has several limitations. Most important, it measures aggregate rather than acquired goodwill, making it very...

This paper utilizes the information collected in three Surveys on Italian Manufacturing Firms to make inferences about the characteristics of those enterprises using equity capital as the only source of finance when funding their investments. In fact, while the role of external bank debt to the...