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Exchange rate appreciation expectation, importer's behavior and choice of invoicing currency
Xu, Xiangyun; Guo, Peng - In: China Finance Review International 2 (2012) 3, pp. 231-245
– This paper has important policy implications for Renminbi (RMB)'s exchange rate policy under the context of RMB … internationalization, in order to promote RMB's use in exports; China should control the large appreciation expectation of RMB and the best …
Persistent link: https://www.econbiz.de/10014694475
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China’s trans-regional entrepreneurship
Song, Lin; Winkler, Christoph - In: Journal of Entrepreneurship in Emerging Economies 6 (2014) 3, pp. 202-222
in China. Entrepreneurship develops at a rapid pace in China with significant differences among the country’s regions … significant variable across all models. Finally, the study summarizes China’s entrepreneurial activity as primarily supply …
Persistent link: https://www.econbiz.de/10014859340
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Sinn in der Arbeit von Kontrollkräften am Flughafen – soziologische und psychologische Reflexionen einer empirischen Studie
Jungmann, Andrea; Bierbichler, Martina; Peuker, Birgit; … - In: Arbeit 24 (2016) 1-2, pp. 67-86
Zusammenfassung Sinnstiftung in der Arbeit ist ein vielschichtiges Phänomen. Sowohl in der Soziologie als auch der Psychologie wird es als verschiedene Bedeutungsordnungen - von der Handlungsebene bis hin zu institutionellen Strukturen - verbindend betrachtet. Wie diese Ebenen zusammenspielen...
Persistent link: https://www.econbiz.de/10014586477
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Incentives for fixed asset revaluations: the UK evidence
Emmanuel Iatridis, George; Kilirgiotis, George - In: Journal of Applied Accounting Research 13 (2012) 1, pp. 5-20
Purpose – The purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are … firm size is positively related to fixed asset revaluation. Firms with foreign operations, with low fixed assets, and with … acquisitions. The study also shows that fixed asset revaluation is negatively related to earnings management. Research limitations …
Persistent link: https://www.econbiz.de/10014837803
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FRS 15 – Friend or foe?
Adams, Debra - In: International Journal of Contemporary Hospitality Management 13 (2001) 3, pp. 111-115
This article considers the recent release of Accounting Standard FRS15 Accounting for Tangible Fixed Assets and reviews the impact of the standard on the hotel industry where previously hotel companies were able to avoid charging depreciation on buildings. The work of the British Association of...
Persistent link: https://www.econbiz.de/10014762495
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Foreign exchange risk hedging in the context of speculative revaluation attacks
Maciulis, Nerijus - In: Baltic Journal of Management 3 (2008) 3, pp. 266-288
Purpose – The purpose of this paper is to propose predictive models of speculative revaluation attacks, which would … results. Findings – A list of leading indicators of speculative revaluation attacks was generated based on previous researches … and three generations of speculative attacks' models. Qualitative and quantitative differences of speculative revaluation …
Persistent link: https://www.econbiz.de/10014685515
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“Economic” and “functional” obsolescence
Mansfield, John R.; Pinder, James A. - In: Property Management 26 (2008) 3, pp. 191-206
Purpose – This paper has three principal aims: to briefly consider the term “depreciation” in the context of property values; to critically review the term “obsolescence” and two of its distinct forms; and to highlight the practical difficulties in pricing obsolescence using inflexible...
Persistent link: https://www.econbiz.de/10014971696
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An empirical analysis of simplified valuation approaches for residential property tax purposes
Davis, Peadar; McCluskey, William; Grissom, Terry V.; … - In: Property Management 30 (2012) 3, pp. 232-254
Purpose – This paper seeks to examine the potential for simplified market value and non market value based banded approaches to be utilised for residential property tax purposes. The broad aim is to ascertain whether relatively low complexity approaches to establishing a property tax base can...
Persistent link: https://www.econbiz.de/10014971787
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The rating system post‐1990
Evans, A.H. - In: Property Management 10 (1992) 1, pp. 6-9
Explains the important features of the new rating system, and how they interface with the major elements retained from the old. Discusses ew terminology, hereditament, relevant property, non‐domestic property, and composite hereditament, as well as rateable value, methods of valuation, and...
Persistent link: https://www.econbiz.de/10014971858
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Rating appeals
Evans, A.H.; Cooper, R. - In: Property Management 10 (1992) 2, pp. 132-140
Provides a general guide to the process of appealing against assessments in the 1990 rating list. Describes the form and content of proposals, action by the valuation officer, the six‐month time‐limit, referencing, basis of measurement, inspection, the locality, rental evidence, lease...
Persistent link: https://www.econbiz.de/10014971869