This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...

This paper analyses theoretically and empirically how employment subsidies should be targeted. We contrast measures involving targeting workers with low incomes/abilities and targeting the unemployed under the criteria of "approximate welfare efficiency" (AWE). Thereby we can identify policies...

Any entity found in the development phase of its activity, or in phase of maintenance of production capacity, needs to attract resources to finance its activities. One of the issues the management has to deal with is related to the type of financing to which it should make use of: external...

In this paper, we study the Kelly criterion in the continuous time framework building on the work of E.O. Thorp and others. The existence of an optimal strategy is proven in a general setting and the corresponding optimal wealth process is found. A simple formula is provided for calculating the...

This paper analyses theoretically and empirically how employment subsidies should be targeted. We contrast measures involving targeting workers with low incomes/abilities and targeting the unemployed under the criteria of "approximate welfare efficiency" (AWE). Thereby we can identify policies...

This paper proposes a new method for measuring the degree to which the domestic capital stock is self-financed. The main idea is to use the national accounts to construct a self-financing ratio, indicating what would have been the stock of tangible capital supported by actual past national...

В статье представлен анализ проблем развития лесного хозяйства, на основании которого выделены принципы стратегического планирования деятельности...

Статья посвящена проблеме кредитного обеспечения инвестиционноинновационных процессов регионов России. Рассмотрена тенденция объема инвестиций...

В статье рассматриваются возможности применения самофинансирования как основного инструмента обеспечения инновационного развития хозяйствующих субъектов...