Les immobilisations incorporelles sont constituees des investissements qui n'ont pas les caracteristiques materielles solides des machines et du materiel ou des immeubles. Neanmoins, ces investissements partagent certaines caracteristiques avec d'autres types d'investissements du fait qu'ils...

Le present rapport decrit les revisions apportees a la mesure de la croissance de la productivite multifactorielle (PMF) et aux variables connexes dans le secteur des entreprises et pour differentes industries. Ces revisions ont decoule de la revision historique du Systeme de comptabilite...

Les contrats de location constituent un outil important pour obtenir l?acces a des actifs, obtenir du financement et reduire l?exposition du preneur aux risques qui sont inherents a la propriete d?actifs. Un contrat de location peut prendre la forme d?une location acquisition ou d?une location...

Le present document vise a examiner et a comparer la productivite du travail au Canada et aux Etats-Unis, pour les petites et les grandes entreprises, au cours de la periode de 2002 a 2008. L'etude vise a quantifier l'importance relative des petites et de grandes entreprises au Canada et aux...

Le present document decrit les tendances de l'entree et de la sortie d'entreprises dans les provinces canadiennes, le lien entre ces tendances et les differences de structure industrielle, et la reaction de l'entree et de la sortie d'entreprises aux changements qui se produisent dans...

Recent discussions about health care spending have focused on two issues: 1) the extent to which the increase in heath care spending is due to an increase in the quantity as opposed to the price of health care services, and 2) the efficiency and productivity of health care providers (e.g.,...

This paper examines differences in labour productivity across small, medium- and large-sized enterprises in Canada. In 2008, the level of labour productivity, as measured by nominal gross domestic product per hour worked, in large businesses was greater than that for medium-sized and small...

This paper highlights revisions to multifactor productivity (MFP) growth and related variables in the business sector and in individual industries, which resulted from the historical revision of the Canadian System of National Accounts (CSNA) released October 1, 2012, revisions to the labour...

Intangible capital consists of investments that do not take on the solid, physical characteristics of machinery and equipment or buildings. Nevertheless, such investments have some of the properties of other types of investments in that they yield long-lasting benefits as a result of...

Leasing is an important means of gaining access to assets, of obtaining finance, and of reducing a lessee?s exposure to the risks inherent to asset ownership. A lease can be either a financial lease (capital lease) or an operating lease (capital rental). A financial lease is one where the legal...