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Journal articles on the topic 'Amortisation'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Ramaj, Vehbi, Sead Rešić, Anes Z. Hadžiomerović, and Samira Aganović. "Excel’s Calculation of Basic Assets Amortisation Values." Mathematics and Informatics LXIV, no. 5 (2021): 490–502. http://dx.doi.org/10.53656/math2021-5-4-exs.

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For Excel’s calculation of basic (fixed) assets amortisation values, the investigated economic and mathematical foundation with required values and their relations were used. The investigated and introduced theory is adapted to Excel calculations of fixed assets amortisation based on today’s needs. All values for Excel’s calculations are sorted into input and output values, and input to main and nested calculations. Two methods for calculating fixed assets amortisation were introduced using Excel. The first method is based on a linear decreasing function, G(t) = G0 (1-pt), which presents the s

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Klueting, Harm. "Stiftung / Schenkung – Amortisation – Säkularisation." Archiv für katholisches Kirchenrecht 190, no. 2 (2025): 319–46. https://doi.org/10.30965/2589045x-19002001.

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Martínez, Araceli Amorós, José Antonio Cavero Rubio, and Mónica Gonzáles Morales. "Accounting for goodwill: A literature review." Accounting 9, no. 1 (2023): 17–44. http://dx.doi.org/10.5267/j.ac.2022.9.002.

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This paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when required (amortisation model) or an annual impairment-only test (impairment model). Using the main databases (ABI inform, ProQuest Central, Emerald, Science Direct, Scopus and Google Scholar), this critical review highlights the difficulty to resolve doubts at this stage. Arguments for and against the amortisation and impairment models are found. Nevertheless, going back to a syst

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Binnewies, Burkhard. "Schenkungsteuer bei Amortisation von Geschäftsanteilen." UbG - Die Unternehmensbesteuerung 15, no. 7 (2022): 385–90. http://dx.doi.org/10.9785/ubg-2022-150707.

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5

Wiese, A. "Accounting for goodwill: The transition from amortisation to impairment – an impact assessment." Meditari Accountancy Research 13, no. 1 (2005): 105–20. http://dx.doi.org/10.1108/10222529200500007.

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When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The IASB, seeking international convergence and global harmonisation, also implemented this change when it issued IFRS 3 in 2004. Moving away from amortisation towards an impairment test involves a radical change. The research on which this paper is based was undertaken to examine these two very different accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to t

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Bradbury, Michael, Jayne M. Godfrey, and Ping-Sheng Koh. "Investment opportunity set influence on goodwill amortisation." Asia-Pacific Journal of Accounting & Economics 10, no. 1 (2003): 57–79. http://dx.doi.org/10.1080/16081625.2003.10510615.

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Chwała, Wiesław, Wacław Mirek, Andrzej Klimek, and Krzysztof Mirek. "KINEMATICS OF LOWER LIMBAND PELVIC WORK DURING RUNNING IN NEUTRAL AND MINIMALIST FOOTWEAR AMONG A GROUP OF HIGHLY QUALIFIED RUNNERS." Journal of Kinesiology and Exercise Sciences 28, no. 83 (2018): 45–53. http://dx.doi.org/10.5604/01.3001.0013.6499.

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Aim. The aim of the study is to characterise and compare the values of angle changes within the lower limb joints in the sagittal plane and spatial pelvic movements while running in minimalist and neutral footwear. Materials and methods. Research was carried out among a group of 13 participants (6 men and 7 women), highly qualified male and female athletes from the AZS AWF (University of Physical Education) Kraków club. Registration of the run and analysis of the results was performed using spatial motion analysis via the Vicon system with speeds at 3.94±0.45 m/s for men and 3.97±0.32 m/s for

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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge

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Blazhevich, O., D. Vasilieva, and V. Shalneva. "Essence and value of the basic means for the enterprise." Bulletin of Science and Practice, no. 3 (March 15, 2017): 200–208. https://doi.org/10.5281/zenodo.399198.

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In article theoretical aspects of a fixed capital are considered, classification of a fixed capital, an assessment of the basic means are presented, wear and amortisation are characterised. Parameters of a condition and efficiency of use of a fixed capital result.

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10

Barbaro, Salvatore. "Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans." FinanzArchiv 79, Online First (2023): 1. http://dx.doi.org/10.1628/fa-2024-0009.

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Qureshi, Maqsood Iqbal. "UK empirical evidence on the valuation relevance of goodwill amortisation." International Journal of Accounting and Finance 3, no. 4 (2012): 367. http://dx.doi.org/10.1504/ijaf.2012.051004.

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12

Hasager, Leif, and Bjarne Astrup Jensen. "On a class of loans with a systematic amortisation schedule." Scandinavian Actuarial Journal 1990, no. 2-3 (1990): 201–15. http://dx.doi.org/10.1080/03461238.1990.10413881.

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13

Fenacci, Damon, and Kenneth MacKenzie. "Static Resource Analysis for Java Bytecode Using Amortisation and Separation Logic." Electronic Notes in Theoretical Computer Science 279, no. 1 (2011): 19–32. http://dx.doi.org/10.1016/j.entcs.2011.11.003.

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Keasler, Terrill R. "Applying computer technology in financial management: an example of the amortisation schedule." International Journal of Computer Applications in Technology 13, no. 3/4/5 (2000): 93. http://dx.doi.org/10.1504/ijcat.2000.000227.

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Day, Ron, and Neil Hartnett. "An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia." Pacific Accounting Review 11, no. 1/2 (1999): 193–218. http://dx.doi.org/10.1108/eb037943.

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Sampson, J. A., D. McAndrew, N. A. S. Taylor, and H. Groeller. "The impact of contraction velocity on amortisation and electromyographic activity during heavy-load resistance exercise." British Journal of Sports Medicine 45, no. 15 (2011): A1. http://dx.doi.org/10.1136/bjsports-2011-090606.1.

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Peón, David, and Fernando Ruiz. "Back to goodwill amortisation and the financial performance of public and private firms in Spain." Revista de Contabilidad 27, no. 1 (2024): 146–59. http://dx.doi.org/10.6018/rcsar.503021.

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We take advantage of the change in goodwill regulation in Spain after 2016, to contribute with a comprehensive analysis of a scenario barely studied in the recent literature: the inverse transition from goodwill impairment to the systematic amortisation of goodwill. Using a database with the individual financial statements of all Spanish non-financial firms, both listed and non-listed, with positive goodwill on balance, we contribute in two instances. On the one hand, we seek to obtain evidence of whether managers behaved opportunistically during the impairment regulation period using a test o

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Axmann, Bernhard, Fassih Fariwar, and Harmoko Harmoko. "Bewertung von Automatisierungslösungen im Büro." Zeitschrift für wirtschaftlichen Fabrikbetrieb 117, no. 4 (2022): 239–43. http://dx.doi.org/10.1515/zwf-2022-1039.

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Abstract Bei RPA (Robotic Pocess Automation) handelt es sich um eine Technologie zur Automatisierung von Abläufen im Büro. Derzeit gibt es kaum wissenschaftliche Veröffentlichungen zur Rentabilität von RPA-Projekten und keine speziellen Richtlinien für die Definition von Kostenkomponenten. Um diese Lücke zu schließen, wurde von Axmann et al. [1] eine Methode auf der Basis einer Literaturrecherche entwickelt, die bei ersten einfachen RPA-Projekten einen geringen Aufwand in der Bewertung hat und dann bei komplexeren Projekten erweitert werden kann. In dieser Arbeit wird diese Methode an realen e

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Mantel, J. "Instandsetzung von Schallquellen und Schall schützenden Teilen im Bau / Overhaul of Sound Sources and Noise Protecting Parts in Buildings." Restoration of Buildings and Monuments 3, no. 6 (1997): 603–18. http://dx.doi.org/10.1515/rbm-1997-5223.

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Keywords In the context of sound propagation in buildings, we must differentiate between building parts which produce noise actively (water conducting parts, facilities with electrical motors and other equipment) and building parts which do not cause any noise but have a sound protecting function, such as e.g. ceilings or walls. We recognise that certain building parts do not change their sound protection function for long decades, while other parts are getting sound proof leaky due to amortisation (e.g. carpets, water spouts, window gaskets) or due to slow deformation in buildings (plaster dw

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Echarri-Iribarren, Víctor, Ricardo Gómez-Val, and Iñigo Ugalde-Blázquez. "Energy Losses or Savings Due to Air Infiltration and Envelope Sealing Costs in the Passivhaus Standard: A Review on the Mediterranean Coast." Buildings 14, no. 7 (2024): 2158. http://dx.doi.org/10.3390/buildings14072158.

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To obtain the Passivhaus Certificate or Passivhaus Standard (PHS), requirements regarding building envelope air tightness must be met: according to the n50 parameter, at a pressure of 50 Pa, air leakage must be below 0.6 air changes per hour (ACH). This condition is verified by following the blower door test protocol and is regulated by the ISO 9972 standard, or UNE-EN-13829. Some construction techniques make it easier to comply with these regulations, and in most cases, construction joints and material joints must be sealed in a complex way, both on façades and roofs and at ground contact poi

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Perchuk, Oksana, and Olena Yosypenko. "Methods of financial valuation of intellectual assets of an enterprise and peculiarities of their reflection in accounting." University Economic Bulletin 19, no. 2 (2024): 95–103. https://doi.org/10.69587/ueb/2.2024.95.

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Changes in the accounting principles caused by changing business conditions, economic development, rising living standards, emergence of new needs and scientific and technological progress create an urgent need to reflect and value intellectual assets of enterprises in accounting. The purpose of this paper was to review the current principles and methods of analysing intellectual assets at enterprises, and to compare the global experience in this area with the Ukrainian one. In writing the paper, analytical and comparative methods of scientific analysis were used to formulate final conclusions

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Bleckmann, Marco, Dorit Schumann, Luca Mastroianni, Matthias Schmidt, and Peter Nyhuis. "Hybrid Organisation Structure: A Holistic and Adaptable Approach for Hybrid, Flow-Oriented Assembly Organisation." Applied Sciences 15, no. 7 (2025): 3856. https://doi.org/10.3390/app15073856.

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This paper summarises the research findings of the HyFlowJobShop research project. The aim of the research project is to combine the organisation structure of the flow principle with the principle of job shop production since traditional organisation structures alone can no longer meet the increased demands for a growing number of variants and shorter amortisation periods for production systems due to shorter product life cycles. The combination of the job shop and flow principle to form hybrid organisation structures is intended to offer producing companies an opportunity to position themselv

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Rendel, J. M., A. D. Mackay, P. N. Smale, and I. Vogeler. "Moving from exploring on-farm opportunities with a single to a multi-year focus: Implications for decision making." Journal of New Zealand Grasslands 78 (January 1, 2016): 57–66. http://dx.doi.org/10.33584/jnzg.2016.78.521.

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In pastoral grazing farm systems there is growing awareness of the importance of including year to year variation in pasture grown when analysing and designing appropriate and more profitable systems. Few authors have clarified how an optimal farm system incorporates inter-temporal variability. This paper shows for a Whanganui hill country sheep and beef farm, that inclusion of inter-annual variation in pasture growth rate results in a more dynamic farm system than when only average pasture production data are used in a new, multi-year farm optimisation model. The variation in stock numbers, s

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LUCAN, DUMITRA, ȘERBAN CONSTANTIN VALECA, and GHEORGHITA JINESCU. "Plant Life Extension programs - useful resources for preservation and amplification of Nuclear Power Plants efficiency." Journal of Engineering Sciences and Innovation 5, no. 4 (2020): 329–38. http://dx.doi.org/10.56958/jesi.2020.5.4.4.

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"Plant Life Management (PLIM) is now usually taken to mean those many activities which are to do with the normal operational management of a nuclear power plant to maintain its 'good condition' and to enable operators or Owner(s) to meet the plant's intended amortisation period, operational life or design operational life. That is, it is to do with existing planned Plant Operational or Service Life assurance and not necessarily to do ith meeting an additional period or extended operation time in excess of that intended at the design or evaluation stage, which is usually known as Plant Life Ext

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Rubio, Carlos-Lorente, Jorge Luis García-Alcaraz, Eduardo Martínez-Cámara, Juan Ignacio Latorre-Biel, Emilio Jiménez-Macías, and Julio Blanco-Fernández. "Replacement of electric resistive space heating by a geothermal heat pump in a residential application – Environmental amortisation." Sustainable Energy Technologies and Assessments 37 (February 2020): 100567. http://dx.doi.org/10.1016/j.seta.2019.100567.

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Boyko, Vladimir, and Jürgen Weber. "Energy Efficiency of Pneumatic Actuating Systems with Pressure-Based Air Supply Cut-Off." Actuators 13, no. 1 (2024): 44. http://dx.doi.org/10.3390/act13010044.

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To exploit the energy-saving potential of pneumatic actuator systems, various energy-saving circuits have been developed in recent decades. However, the principle of a pressure-based air supply cut-off has only been considered to a limited extent. This article introduces a possible pneumatic circuit solution for this principle and evaluates it via simulation and measurement of the saving potentials and limits of the developed circuit for typical industrial drive tasks. The conducted investigation shows the suitability of the developed energy-saving circuit, especially for the reduction of the

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Karnowski, Jakub, and Andrzej Rzońca. "Directions for the Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal." Acta Universitatis Lodziensis. Folia Oeconomica 2, no. 353 (2021): 75–109. http://dx.doi.org/10.18778/0208-6018.353.05.

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The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to in

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Kärkkäinen, Mikko. "Increasing efficiency in the supply chain for short shelf life goods using RFID tagging." International Journal of Retail & Distribution Management 31, no. 10 (2003): 529–36. http://dx.doi.org/10.1108/09590550310497058.

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Short shelf‐life grocery goods present some of the biggest challenges for supply chain management due to a high number of product variants, strict traceability requirements, short shelf‐life of the products, the need for temperature control in the supply chain, and the large volume of goods handled. A Radio Frequency Identification (RFID) based data capture system can help solve the problems associated with the logistics of short shelf life products. This article discusses the potential of utilising RFID technology for increasing efficiency in the supply chain of short shelf life products. The

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Asfufi, Nanang. "IMPLEMENTASI AKUNTANSI SEWA ASET SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA LAPORAN KEUANGAN PT AS." Accounting Journal of Ibrahimy (AJI) 3, no. 1 (2025): 26–35. https://doi.org/10.35316/aji.v3i1.6993.

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This study examines the impact of the implementation of asset lease accounting before and after the enactment of PSAK 73 on the financial statements of PT AS. The research method uses a qualitative method with interview and observation data collection techniques. The results showed that PT AS before applying PSAK 73, the company applied PSAK 73 to replace PSAK 30 where for leased assets by recognising compressor and vehicle assets as operating leases so as to recognise rental expenses for each payment at the end of the period. After the company applies PSAK 73, the company recognises the lease

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Nymoen, Ragnar, Kari Pedersen, and Jon Ivar Sjåberg. "Estimation of Effects of Recent Macroprudential Policies in a Sample of Advanced Open Economies." International Journal of Financial Studies 7, no. 2 (2019): 23. http://dx.doi.org/10.3390/ijfs7020023.

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We used a time-series cross-section dataset to test several hypotheses pertaining to the role of macroprudential policy instruments in the management of the financial cycle in advanced open economies. The short-run effects are most significant for caps on loan to value and income (LTV and LTI) and risk weights (RW). The long-run coefficients of credit growth with respect to the indicators of amortisation requirements (Amort) and RW are also significant. The estimation results when house price growth is the dependent variable are consistent with these results. Our findings do not support that B

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André, Christophe, and Thomas Chalaux. "Housing prices during the COVID-19 pandemic: insights from Sweden." Kwartalnik Nauk o Przedsiębiorstwie 67, no. 1 (2023): 137–54. http://dx.doi.org/10.33119/knop.2023.67.1.8.

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The COVID-19 pandemic triggered a major global economic recession, to which policymakers around the world responded with massive fiscal and monetary support. While housing prices generally fall during economic downturns, they have risen during the pandemic in all OECD countries. A number of factors may have contributed, including expansionary monetary policy, the lifting of some macro-prudential constraints and a shift in housing preferences. This paper uses monthly data to examine the behaviour of real house and flat prices during the pandemic in Sweden, at the national level and in the three

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Agyei-Mensah, Ben Kwame. "IAS-38 disclosure compliance and corporate governance: evidence from an emerging market." Corporate Governance: The International Journal of Business in Society 19, no. 3 (2019): 419–37. http://dx.doi.org/10.1108/cg-12-2017-0293.

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Purpose This paper aims to investigate the possible corporate governance attributes that can influence companies in Ghana to disclose intangible assets in their annual reports to stakeholders. Design/methodology/approach A data set from 110 firms in Ghana for the year ending of 2016 was used. Each annual report was individually examined and coded to obtain the disclosure of intangible asset information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis method. Fin

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Savin, Sergey D. "Crisis and stabilization dynamics of mass consciousness in Russian society." Sotsiologicheskie issledovaniya, no. 6 (September 7, 2024): 76–87. http://dx.doi.org/10.31857/s0132162524060071.

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The article raises the question of the connection between social changes and mass consciousness dynamics. The cyclical nature of social development involves a transition through crisis-stabilisation phases reflected in varying ways in the mass consciousness’ intentions. Various types of mass consciousness are distinguished depending on the focus either on changes or conventions, development or crisis, social activity or passivity. The role of stabilisation consciousness in the context of social changes and systemic challenges is analysed. It is shown that stabilising consciousness plays a vita

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Prokopenko, Olha, Tetiana Kurbatova, Marina Khalilova, et al. "Impact of Investments and R&D Costs in Renewable Energy Technologies on Companies’ Profitability Indicators: Assessment and Forecast." Energies 16, no. 3 (2023): 1021. http://dx.doi.org/10.3390/en16031021.

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Renewable energy technologies play a crucial role in solving global energy and environmental issues, and the pace of the energy transition directly depends on improving their efficiency. Presently, the development and implementation of renewable energy systems are ensured mainly through state funding, the possibilities of which are limited. The potential of attracting private investments depends directly on their impact on companies’ profitability indicators, and the uncertainty regarding the return on investments is one of the main barriers affecting investors’ decision-making. Based on a vec

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Bussin, Mark, and Sean Barrett. "The effect of race on CEO pay-performance sensitivity in South Africa." African Journal of Employee Relations (Formerly South African Journal of Labour Relations) 40, no. 2 (2019): 8–29. http://dx.doi.org/10.25159/2520-3223/5850.

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South Africaâ€™s labour policies and the growing societal calls to better explain executive remuneration create a unique opportunity to examine the effects of race on CEO pay. This empirical research study sought to investigate the effects of race on the sensitivity of executive pay to corporate performance. The study aims to contribute to the literature by providing an evidence-based approach to understanding the effect of race on CEO remuneration. The research design was quantitative, descriptive and longitudinal in nature, utilising validated secondary data sources. The sample consisted of

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Echarri-Iribarren, Víctor. "Conditioning using ceramic floor panels with capillary tube mats and solar thermal panels on the Mediterranean coast: Energy savings and investment amortisation." Energy and Buildings 202 (November 2019): 109334. http://dx.doi.org/10.1016/j.enbuild.2019.109334.

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Echarri-Iribarren, Víctor, Nyuk Hien Wong, and Ana Sánchez-Ostiz. "Radiant Floors versus Radiant Walls Using Ceramic Thermal Panels in Mediterranean Dwellings: Annual Energy Demand and Cost-Effective Analysis." Sustainability 13, no. 2 (2021): 588. http://dx.doi.org/10.3390/su13020588.

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The present study focuses on the application of large-format thermal ceramic conditioning panels (TCPs) containing polypropylene (PPR) capillary tube mats in dwellings on the Mediterranean coast. The thermal and energy behaviours were examined once the underfloor heating was installed, and they were compared with an alternative wall application. The system was implemented in a single-family house located on the Spanish Mediterranean coast. After having monitored the house during a complete one-year cycle, the annual energy demand was quantified using the Design Builder tool. TCP panels applied

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Chaudhary, Muhammad Aslam, and Sabahat Awar. "Debt Laffer Curve for South Asian Countries." Pakistan Development Review 40, no. 4II (2001): 705–20. http://dx.doi.org/10.30541/v40i4iipp.705-720.

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The inflow of foreign capital is generally seen as an accelerating force to economic growth, due to provision of additional resources, and these funds are considered complementary to local savings. It could also help to transfer technology and, therefore, increase productivity. Besides it enhances purchasing power of the recipients [Mullick (1988)] and as a result stimulates growth. The purpose of foreign debt is to increase real transfer of resources from the developed countries to the developing countries, so that these countries could pick up momentum of economic growth and as a result impr

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Wihardiningrum, Sawiji, and Titik Aryanti. "FAKTOR-FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA." Jurnal Magister Akuntansi Trisakti 2, no. 2 (2015): 183. http://dx.doi.org/10.25105/jmat.v2i2.4961.

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<p><em>The aim of this study is to examine the factors affecting book tax gap and the persistence of earnings. </em></p><p><em>Factors which are predicted affect the book tax gap are fixed asset and intangible assets, revenue movements, tax loss carried forward balance and size of the company. Meanwhile variables in which affect earning persistance are the component of temporary book tax gap and permanent book tax gap and the control variable such as Return on Asset movement (ΔROA), size of the company, operating cash flow dan accrual.</em></p>&l

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Echarri-Iribarren, Víctor, Wong Nyuk Hien, and Ana Sánchez-Ostiz. "Radiant Floors versus Radiant Walls Using Ceramic Thermal Panels in Mediterranean Dwellings: Annual Energy Demand and Cost-Effective Analysis." Sustainability 13, no. 2 (2021): 588. http://dx.doi.org/10.3390/su13020588.

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The present study focuses on the application of large-format thermal ceramic conditioning panels (TCPs) containing polypropylene (PPR) capillary tube mats in dwellings on the Mediterranean coast. The thermal and energy behaviours were examined once the underfloor heating was installed, and they were compared with an alternative wall application. The system was implemented in a single-family house located on the Spanish Mediterranean coast. After having monitored the house during a complete one-year cycle, the annual energy demand was quantified using the Design Builder tool. TCP panels applied

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Prayogo, Bobby, and Hendra Yudisaputro. "Leveraging A Multi-Criteria Decision-Making Approach with AHP & TOPSIS Method for the Selection of IoT-Based Inverter Smart Grid System and Smart Meter in Solar Photovoltaic and Wind Turbine Installations at Pelabuhan Ratu CFPP." Jurnal Energi dan Ketenagalistrikan 1, no. 2 (2023): 118–31. http://dx.doi.org/10.33322/juke.v1i2.22.

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The effective selection of inverters plays a critical role in optimising the efficiency and performance of solar photovoltaic (PV) and wind turbine systems. Inverters have a direct impact on overall energy conversion efficiency and system output by influencing their efficiency and reliability. Inverter selection also involves essential criteria such as cost, compatibility with renewable energy sources, and environmental considerations. Therefore, a comprehensive and systematic approach is necessary to thoroughly assess and compare various inverter options. This study utilises a multi-cri

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Carlet, Claude, Abderrahman Daif, Sylvain Guilley, and Cédric Tavernier. "Quasi-linear masking against SCA and FIA, with cost amortization." IACR Transactions on Cryptographic Hardware and Embedded Systems 2024, no. 1 (2023): 398–432. http://dx.doi.org/10.46586/tches.v2024.i1.398-432.

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The implementation of cryptographic algorithms must be protected against physical attacks. Side-channel and fault injection analyses are two prominent such implementation-level attacks. Protections against either do exist. Against sidechannel attacks, they are characterized by SNI security orders: the higher the order, the more difficult the attack.In this paper, we leverage fast discrete Fourier transform to reduce the complexity of high-order masking. The security paradigm is that of code-based masking. Coding theory is amenable both to mask material at a prescribed order, by mixing the info

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Li, Ng Shir, and Dennis W. Taylor. "The Value Relevance of Goodwill: IFRSs and Global Financial Crisis (GFC)." International Journal of Accounting and Financial Reporting 8, no. 2 (2018): 26. http://dx.doi.org/10.5296/ijafr.v8i2.12830.

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This study contributes to the issue of accounting for goodwill by examining the impact of changing from the Australian Generally Accepted Accounting Principles (AGAAP) to Australian International Financial Reporting Standards (AIFRS) on goodwill, 3 years (2002 to 2004) before and 3 years (2006 to 2008) after AIFRS adoption. The sample is drawn from top 200 companies listed on the Australian Stock Exchange (ASX). This study applies multiple regressions. The dependent variable is the closing share price 3 months after the balance sheet date. The independent variables consist of earnings per shar

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Μπιρμπίλη, Μ., Κ. Χρηστάνης, Ν. Λαμπράκης, and Κ. Καρύτσας. "STUDY ON THE EXPLOITATION POSSIBILITY OF THE THERMA-NIGRITA GEOTHERMAL FIELD (PREFECTURE OF SERRES)." Bulletin of the Geological Society of Greece 36, no. 3 (2004): 1182. http://dx.doi.org/10.12681/bgsg.16461.

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The aim of this study is to evaluate the potential of Therma Nigrita low-enthalpy geothermal field and to examine the possibility of exploitation. Six geothermal fluid samples and two cold-water samples were obtained from eight boreholes situated in the Therma field of Nigrita. Field measurements, as well as laboratory determinations using classic and modern methods of analyses were carried out. The temperature of the geothermal fluids ranges from 38,5 up to 62,5°C; the discharge rates of the boreholes range from 40 up to 70 m3/h. These data lead to the conclusion that the field is exploitable

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Nolde, E. "Greywater recycling systems in Germany — results, experiences and guidelines." Water Science and Technology 51, no. 10 (2005): 203–10. http://dx.doi.org/10.2166/wst.2005.0368.

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Although Germany is not considered a water-poor country, there exist regional differences in water supply and consumption. During the past 15 years, the greywater aspect has been dealt with in Germany with a greater interest and variable success. In addition to an increased environmental awareness, water costs also play an important role in increasing the demand for advanced greywater treatment plants installed in buildings. Under favourable conditions, the amortisation costs usually lie between 5 and 7 years. Systems that have been extensively tried and tested and have been shown to be most r

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von Weizsäcker, Carl Christian. "Säkulare Entwicklungen und die Staatsfinanzen." Zeitschrift für Politik 68, no. 2 (2021): 193–207. http://dx.doi.org/10.5771/0044-3360-2021-2-193.

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Die Zeit der »Moderne«, also die Zeit der letzten rund 200 Jahre, erfährt weltweit eine Verlängerung der durchschnittlichen Lebenserwartung auf mehr als das Doppelte. Dieser Fortschritt ist eine der Begleiterscheinungen der zunehmenden Verwissenschaftlichung der menschlichen Gesellschaft. Auch die Interpretation von Grundrechten durch Verfassungsgerichte kommt in Krisenzeiten wie der Corona-Pandemie nicht ohne Orientierung an den wissenschaftlichen Spezialdisziplinen aus. Das Kausaldenken der Wissenschaft und ihrer Anwendungen geht beim Individuum mit einer wachsenden Zukunftsorientierung des

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Lupi, Marino, Antonio Pratelli, Mattia Canessa, Andrea Lorenzini, and Alessandro Farina. "A Study on Contestable Regions in Europe through the Use of a New Rail Cost Function: An Application to the Hinterland of the New Container Terminal of Leghorn Port." Journal of Advanced Transportation 2019 (February 7, 2019): 1–35. http://dx.doi.org/10.1155/2019/4324605.

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In this paper, the potential hinterland of the new container terminal of the port of Leghorn (Livorno in Italian) is studied. The study actually analyses the competitiveness of major European ports with respect to some of the most contestable regions in Europe. Travel time and monetary costs of railway paths, connecting ports to their hinterland, have been determined. The rail network of a large part of Europe was modelled using a graph. To each link, which represents a portion of the rail line, a cost function is associated. The travel time on the link is determined from the average speed, wh

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Laranci, P., J. L. Silveira, and W. Q. Lamas. "SOLAR 1.1: DEVELOPMENT OF SOFTWARE FOR SELECTING COMMERCIALLY AVAILABLE PHOTOVOLTAIC PANELS, INCLUDING THE ECONOMIC ANALYSIS." Revista de Engenharia Térmica 8, no. 2 (2009): 21. http://dx.doi.org/10.5380/reterm.v8i2.61895.

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Photovoltaic energy represents an opportunity to produce electricity in a clean manner. It can be applied in all world places, in particular in the developing countries, where there are places where electricity grids are unreliable or non-existent and is inconvenient to make investments in a grids expansion. In remote locations photovoltaic power supplies often the most economic and cleaner option to produce electric energy. In addition, many developing countries have high radiation levels year round because of their latitude. The software SOLAR 1.1 was developed with purpose of helping the ch

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Bednarek, Anita, and Anna Klepacka. "The sensitivity of agricultural biogas plants to changes in energy prices in Poland." Economics and Environment 89, no. 2 (2024): 790. http://dx.doi.org/10.34659/eis.2024.89.2.790.

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In Poland, despite ambitious plans from 15 years ago, when it was assumed that by 2020, an agricultural biogas plant would be standard in every commune, the potential of agricultural biogas has not been used due to the lack of stable legal regulations and financing programmes for the construction of the plants. The situation has now changed due to new forms of support systems, which motivated the authors to compare two agricultural biogas plants operating in the certificate system and the support system in the form of feed-in premiums. Moreover, the authors pointed to differences in the number

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Klaus, Stocker. "Financial and Economic Assessment of Tidal Stream Energy—A Case Study." International Journal of Financial Studies 8, no. 3 (2020): 48. http://dx.doi.org/10.3390/ijfs8030048.

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This case study is based on actual project and consultancy work, balancing real life experience with a review and analysis of empirical and theoretical literature. Tidal stream energy (TSE) is still a nascent technology, but with much better predictability than the classical alternatives of sun and wind. Being still more expensive than other renewable technologies, it is important to find locations in order to initiate a learning process to bring down cost to a competitive level as it was the case for solar and wind technologies. Locations for an initial phase of operation of TSE small islands

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