Academic literature on the topic 'Capitalized net income'
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Journal articles on the topic "Capitalized net income"
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Mařík, Miloš, and Pavla Maříková. "Capitalized Net Income and Residual Earnings as an Alternative of Discounted Cash Flow?" Český finanční a účetní časopis 2008, no. 2 (June 1, 2008): 7–20. http://dx.doi.org/10.18267/j.cfuc.265.
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Bae, C.-H. C. "The Equity Impacts of Los Angeles' Air Quality Policies." Environment and Planning A: Economy and Space 29, no. 9 (September 1997): 1563–84. http://dx.doi.org/10.1068/a291563.
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This research questions whether the imposition of federal clean-air standards in the Los Angeles metropolitan region will improve income equality. In the paper an attempt is made to measure the gains (health benefits, capitalized home price increases, visibility benefits) and losses [unemployment risks, price increases (including rents), and tax impacts] to mean-income households across communities and to households of different income groups within the communities for which sufficiently disaggregated data are available. The net welfare gains are substantial for households living in low-income (typically polluted) cities and for the less well-off households living in most cities. Thus the Los Angeles case generates substantial pro-poor benefits from air quality improvement. This finding could be an important ingredient in public discussions to strengthen community support for the Clean Air Act.
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Rusic, Doris, Marino Vilovic, Josipa Bukic, Dario Leskur, Ana Seselja Perisin, Marko Kumric, Dinko Martinovic, Ana Petric, Darko Modun, and Josko Bozic. "Implications of COVID-19 Pandemic on the Emergence of Antimicrobial Resistance: Adjusting the Response to Future Outbreaks." Life 11, no. 3 (March 10, 2021): 220. http://dx.doi.org/10.3390/life11030220.
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The net effect of the coronavirus disease 2019 (COVID-19) pandemic and the response to it on the emergence of antimicrobial resistance is yet unknown. Positive impacts on the spread of multiresistant pathogens and infections in general may be observed with the implementation of general preventative measures for the spread of infectious disease such as social distancing, reduced travel and increased personal hygiene. This pandemic has accelerated the development of novel technologies, such as mRNA vaccines, that may be used to fight other diseases. These should be capitalized upon to manage the ongoing antimicrobial resistance pandemic in the background. However, it is likely that the COVID-19 pandemic is fueling the emergence of antimicrobial resistance due to high rates of inappropriate antimicrobial prescribing, the high use of biocides and the interruption of treatment for other conditions. Clinical uncertainty driven by the lack of effective diagnostics and practice of telemedicine may have driven the inappropriate use of antimicrobials. As pathogens know no borders, increased focus is needed for infectious diseases still threatening low- and middle-income countries such as tuberculosis. Stewardship measures for future outbreaks should stress the importance of social distancing and hand washing but discourage the overuse of disinfectants and antimicrobials that are not proven effective.
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Tariq, Waqas, Muhammad Usman, Haseeb Zahid Mir, Inam Aman, and Imran Ali. "Determinants of Commercial Banks Profitability: Empirical Evidence from Pakistan." International Journal of Accounting and Financial Reporting 1, no. 1 (July 8, 2014): 1. http://dx.doi.org/10.5296/ijafr.v4i2.5939.
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As profitability is a comparative measure that describes the associations of total amount of profit with different factors. Thisstudy examines the influence of commercial banks determinants on the performance of commercial banks in Pakistan over the time period from 2004-2010. Consistency in performance is the basic reason for smooth running and presence of every financial institution.Profitability is the most significant and consistent indicator as it contributes huge amount of profitthat ultimately impacts its performance positively. The commercial bank’s profitability is found out by the return on equity (ROE) and net-interest margin(NIM). Result indicates that the capital strength of a bank is utmost significance in affecting its performance, as a well-capitalized bank is observed to be less risky and such edge lead to high profitability. The assets quality, measured by the loans loss provisions, affects the performance of the banks positively and bank size as deposit indicates direct association with profitability as large banks earn more profit instead of small banks. Inflation and NIGI affects the bank’s profitability inversely as increase inflation affects banks cost that increased and its earning main source is its fee that it charge on its services but free services without any charges decrease in gross income that lead a reduction in profit. This study is important and worthwhile for all commercial banks mangers regarding performance decisions of banks. As the development of the banking sector depends profoundly on strong decision making that leads to the efficiency and performance
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Patricia, Priska, and Yuliana Sumadi. "ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013." Jurnal Akuntansi 12, no. 1 (April 1, 2018): 16–28. http://dx.doi.org/10.25170/jara.v12i1.56.
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PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.
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Bhullar, Pritpal Singh, and Pradeep K. Gupta. "Empirical Analysis of Determinants of Profitability of Banks: Evidence from Indian Public Sector Banks." International Journal of Accounting and Financial Reporting 7, no. 2 (December 25, 2017): 404. http://dx.doi.org/10.5296/ijafr.v7i2.12211.
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The aim of present study is to empirically examine the impact of bank-specific determinants on the profitability of Indian public sector banks. A balanced panel data set comprising 280 observations of 28 Indian public sector banks over the period of ten years from 2006-07 to 2015-16 is used. The relevant financial data are collected from the Capitaline database. Net profit to Total funds is used as proxy for profitability of banks. A fixed effect regression model is built by devising statistical software STATA. The empirical results demonstrate non-uniform effects of selected financial characteristics on banks’ profitability. The results also reveal that deposit ratios are the significant determinants of banks’ profitability while Other Income to Total Income and Interest Income to Total Funds results a significant negative influence on bank performance. The results provide valuable insights to the banks that may assist in sustaining the financial stability in banking sector.
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Lee, Barrett A., Marybeth Shinn, and Dennis P. Culhane. "Homelessness as a Moving Target." ANNALS of the American Academy of Political and Social Science 693, no. 1 (January 2021): 8–26. http://dx.doi.org/10.1177/0002716221997038.
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Contrary to popular perceptions of homelessness as a static, enduring condition, we emphasize its dynamic nature. The updated macro-micro framework that we develop capitalizes on the increasing availability of over-time data, which makes it easier to examine changes in homelessness and the factors responsible for them. Our framework integrates structural forces—such as income inequality, an affordable housing shortage, social exclusion, and inadequate safety net programs—with the personal circumstances and challenges that shape individuals’ homeless trajectories. The macro-micro perspective also helps us to evaluate the effectiveness of policies, and it highlights variation across contexts in how the dynamics of homelessness operate. In a separate section, we introduce the sixteen core articles of this volume against the macro-micro backdrop. Finally, we discuss two emergent macro “shocks” (the COVID-19 pandemic and climate-related hazards) that are largely absent from the volume but carry important implications for understanding and addressing homelessness in the future.
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Toerien, Francois, and Matthew Marcus. "The Effect Of South African Dividend And Capital Gains Taxes On Share Prices And Investor Expected Returns." Journal of Applied Business Research (JABR) 30, no. 3 (April 24, 2014): 895. http://dx.doi.org/10.19030/jabr.v30i3.8574.
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<p>We examine the effect of South African taxes, specifically the secondary tax on companies (STC) and the dividends tax (DT) that replaced it, as well as capital gains tax (CGT), on investor measures of expected return and firm value. The discussion, findings, and models presented in this study are entirely original in the field of South African corporate finance research. We model the relationship between STC, CGT, and expected return and use this relationship to formulate an hypothesis of the expected behaviour of ex-ante measures of implied cost of capital for a sample of listed South African companies. We calculate these measures by formulating a unique South African version of the residual income valuation model (RIVM) and then regress derived measures of the implied equity premium on historical measures of dividend yield, ultimately concluding that investors appear to recognise the net tax benefit of dividends and capitalise this benefit into stock prices. Finally, we examine the expected position of each of these areas in light of the proposed shareholder dividend tax regime.</p>
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"Finland." IMF Staff Country Reports 2016, no. 370 (December 7, 2016). http://dx.doi.org/10.5089/9781475558456.002.
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This paper discusses key findings of the Financial System Stability Assessment concerning Finland. It reveals that Finland’s banking system remains well capitalized and profitable. Although low interest rates have squeezed net interest income, banks have increased income from trading and insurance and reduced cost-income ratios, helping to maintain profitability. Nonperforming loans have remained low and capitalization ratios are well above requirements, though buffers may be exaggerated by the aggressive use of risk weights. The Net Stable Funding Ratio suggests that vulnerabilities from maturity mismatches are limited in aggregate. Nevertheless, previously identified vulnerabilities remain, and some have increased.
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Tsyhan, Raisa, and Yelyzaveta Lyzhova. "ANALYSIS OF APPROACHES AND METHODS OF VALUATION OF THE ENTERPRISE." Young Scientist 11, no. 87 (2020). http://dx.doi.org/10.32839/2304-5809/2020-11-87-45.
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Valuation of the enterprise is one of the main stages in the implementation of mergers and acquisitions. With the help of M&A, a business has the opportunity to develop, and if a business develops, then the industry in which the business operates develops. All this further contributes to the development of the national economy. That is why the assessment of the value of the enterprise is important both for the development of a particular enterprise and for understanding the development trends of the industry and the national and world economy as a whole. That is why choosing the right method and approach to assessing the value of the enterprise is important and relevant today. If you choose the right approach, the risks of overestimating or underestimating the value of the enterprise are minimized, due to such factors as: the nature of the market in which the company operates, the characteristics of the enterprise, its internal and external factors, the identified reason for evaluation. By assessing the value of the enterprise, the firm can identify the main factors that positively affect the value of the enterprise, which will positively affect the enterprise in the future, and for investors it can be a key indicator in making important decisions. The article considers the following methods and approaches: income (cash flow discounting method and method of determining the capitalized value of income), market (capital market method, transaction method and method of industry ratios) and cost (net asset value method, book value method, replacement cost method), liquidation value method and excess profit method). The main approaches, their essence, advantages and disadvantages of each approach, identified patterns of use of each approach and developed an algorithm for their application to assess enterprises based on their age, condition and existence of a developed market, which can greatly facilitate the selection of the required method. It also proposes a comprehensive method of estimating the value of the business based on the cost approach by calculating net assets using balance sheet data: value of fixed assets, current assets, goodwill and long-term and short-term liabilities and collateral.
Dissertations / Theses on the topic "Capitalized net income"
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Kudličková, Barbora. "Ocenění podniku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232687.
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This theisis deals with the valuation of a selected company. The main instrument used for achieving the valuation is the income method of valuation. In the first part of the thesis is defined theoretical background that are needed for developing the practical part. The practial part of the thesis contains the characteristics of the selected company. For the purposes of valuation was performed strategic snalysis and were analyzed key financial indicators of valuated company. The part of the work is allso predicting the value of individual generators, financial plan and the achal valuation based on dicounted cash-flow and prfit method based on the capitalized net income. The aim is to determine the value of the company to selected date of valuation.
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Hanzalová, Mirka. "Stanovení hodnoty podniku CRV Czech Republic, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359375.
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An aim of this diploma thesis is to determine the value of CRV Czech Republic, Ltd. The document will serve to help to improve management's awareness of a management of the enterprise they lead. The thesis is divided into two parts, namely theoretical and practical. The theoretical part explains a valuation process, including a definition of valuation methods. The practical part then presents results of parts of evaluations conducted by a strategic analysis and a financial analysis. Next follows the analysis and prognosis of the value generators and a compilation of a financial plan. Finally, the valuation is done using discounted cash flow methods, an economic added value and capitalized net returns. The valuation method also uses an equity method. At the end, synthesis of results is made and the final value of the company is stated to 31 August 2016.
Books on the topic "Capitalized net income"
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Assael, Brenda. Waiting in the Restaurant. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198817604.003.0004.
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Chapter 3 focuses on the waiter, exploring the reality behind his representation in popular culture as marginal, disenchanted, and melancholy. While real-life waiters were often keen to share a variety of grievances about their working conditions, they were not universally degraded victims of exploitation. Some waiters were able to capitalize on the open and dynamic nature of the restaurant service economy, which created opportunities for mobility and reward. Tipping, which remained an ongoing bone of contention, for both waiters and those they served, could prove to be an important source of supplementary income. For all the idiosyncrasies of the waiter’s position, he represented the broader significance of the service sector in the shaping of London in this period. The extensive public attention given to foreign-born waiters and (newly emergent) waitresses underlines the heterogeneity that characterized, not merely the restaurant, but the wider metropolitan culture in which it was located.
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Brummer, Alex. The Great British Reboot. Yale University Press, 2021. http://dx.doi.org/10.12987/yale/9780300243499.001.0001.
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Taking a refreshingly realistic approach, this book outlines how our current moment can be reshaped into an unprecedented opportunity for economic prosperity. With a new long-term approach, Britain can capitalize on the ever-changing global market, its brilliant research universities, and new technological developments. The book creates an inspiring investigation into how careful planning and innovative reform can lead to a flourishing economy after Brexit. It begins with an examination of the contributions made by the activities that make the UK economy, such as the progress in research, pharmaceuticals, technology, software, and innovation, which can be traced back to the intellectual powerhouses of UK's institutions of higher learning. It cites finance as the highest UK earner of overseas income and a magnet for international institutions. The book describes London as the biggest financial centre outside New York, which has attracted even greater numbers of skilled financial traders since the EU referendum result of 2016. It also explains how the UK financial sector accommodated trading, provided credit, and raised new capital for troubled firms and those seeking post-Covid-19 opportunities. The book emphasizes the profound impact that Brexit has had on British and global trade and production associated with the coronavirus pandemic. It explores the little recognition given to the part that immigration has played in the advancement of the UK economy, and points out the latest long-term projections cite migration as one of the reasons why the UK economy will outpace that of France and other EU members in the 2020s. The book recounts that when Britain voted to leave the EU in June 2016, very few people envisaged the long timescale involved in navigating its departure. It analyses the Brexit disarray on all sides of the political and economic divide, and highlights interventions made by the UK government to put the economy on hold, so that when the pandemic has passed the economy can be brought back to life.
Book chapters on the topic "Capitalized net income"
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Brown, Phillip. "Rethinking Economic Returns." In The Death of Human Capital?, 195–211. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190644307.003.0012.
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This chapter argues for a fundamental revaluation of how the productive dividend is to be shared. If there is little prospect of narrowing income inequalities or upgrading the quality of life for all through existing supply-side policies, new human capital requires a wide-ranging policy response to address inequalities of condition alongside inequalities of opportunity. This is why the question of returns (economic prizes) is so important, because there is the need for a new narrative and public policy agenda aimed at spreading the benefits of economic activity to enable human flourishing across society. It requires a redefinition of economic purpose linked to reimagining both earning and learning and the relationship between them. A key insight of the chapter is that what is capitalized by individuals and firms rests on a social dividend that needs to be built into the distributional foundations of the new human capital. It shares the widely held view that the competition for economic prizes should be constructed so that every individual has an equal chance to win.