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Journal articles on the topic 'Depreciation schedule'
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Bruce, Don, John Deskins, and Tami Gurley-Calvez. "Depreciation rules and small business longevity." Journal of Entrepreneurship and Public Policy 3, no. 1 (April 14, 2014): 10–32. http://dx.doi.org/10.1108/jepp-01-2012-0006.
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Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues. Design/methodology/approach – In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures. Findings – Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors. Originality/value – Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.
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Shetty H, Shilpa. "Accounting for Depreciation of Tangible Assets And Compliance With Schedule XIV of Companies Act of 1956 - A Case Study." Paripex - Indian Journal Of Research 3, no. 2 (January 15, 2012): 180–82. http://dx.doi.org/10.15373/22501991/feb2014/60.
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Lindblom, Ted, and Stefan Sjögren. "Increasing goal congruence in project evaluation by introducing a strict market depreciation schedule." International Journal of Production Economics 121, no. 2 (October 2009): 519–32. http://dx.doi.org/10.1016/j.ijpe.2006.12.060.
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Lynne, Gary D. "Machinery Replacement, Multiple Optima, and the 1986 Tax Reform Act." Journal of Agricultural and Applied Economics 20, no. 1 (July 1988): 179–87. http://dx.doi.org/10.1017/s0081305200025772.
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AbstractThe 1986 Tax Reform Act established a first year $10,000 expensing option and, for most farm equipment, a 7-year depreciation schedule. Under a profit maximization criterion, these tax law features can lead to multiple optima dependent upon discount and marginal tax rates. For example, the economically efficient time to reinvest under a 2 percent after-tax discount rate is at 4, 8, and 30 years for the grower in a 33 percent tax bracket. Thus, the profit maximization behavioral rule needs to be supplemented with knowledge about a farmer's objectives in order to select the “correct” optimal reinvestment interval.
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Olumuyiwa, Adekoyeni Oludare, and Abdulhamid Ellawule. "Feasibility and Economic Analysis of Bread Production in Gashua, Yobe State, Nigeria." Agriculture and Food Sciences Research 7, no. 2 (July 30, 2020): 125–30. http://dx.doi.org/10.20448/journal.512.2020.72.125.130.
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The feasibility and economic analysis of bread production for a modern cottage bread production business in Gashua, Yobe State was analysed. This assessment involved analysis of the project to determine the viability, cost, and benefits associated with a bakery project before financial resources are allocated. The capital investment for the bakery establishment was estimated at ₦10,316,303.00 with maximum capacity to utilise 10 bags of flour (50 kg) per day. The production capacity is to increase at 50, 60, 75, 85 and 90 mi efficiency for five years respectively. The cost of production ranged between ₦30,776,550 to 45,059,946.85 while the profit after tax ranged from ₦12,783,071 to 18,878,298.79 for five years. The non current asset schedule annual depreciation was estimated at #655,000. The cash flow and breakeven point were at ₦41,395,161 and 27,705 respectively. Bakery business in Gashua is worthwhile for entrepreneur as profit making venture.
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Johnson, Nicole Bastian. "Residual Income Compensation Plans and Deferred Taxes." Journal of Management Accounting Research 22, no. 1 (January 1, 2010): 103–14. http://dx.doi.org/10.2308/jmar.2010.22.1.103.
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ABSTRACT: Residual income is a popular performance metric that is often calculated from financial accounting numbers. Practitioners argue that financial accounting earnings and book value suffer from various biases and should be adjusted prior to the residual income calculation so that the resulting residual income metric will have better incentive properties, but they often disagree about what the adjustments should be. Using the criterion that a residual income performance metric should align owner and managerial investment incentives, I develop a simple investment model to show how financial accounting choices and adjustments must be chosen jointly to achieve incentive alignment. In particular, I examine conflicting recommendations from the practitioner literature about the proper adjustment for deferred taxes and show that more than one adjustment method can achieve incentive alignment if paired with the correct depreciation schedule. Further, I show that relationships among accounting variables introduce constraints that make some policies or adjustments more difficult to work with. The paper concludes with a brief discussion about how the use of sub-optimal adjustments can negatively influence the manager’s investment incentives.
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Koowattanatianchai, Nattawoot, Michael B. Charles, and Ian Eddie. "Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies." Accounting History 24, no. 1 (November 17, 2017): 115–37. http://dx.doi.org/10.1177/1032373217739921.
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This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmentalism. The historical evidence reveals a number of potential pitfalls associated with accelerated depreciation’s introduction, together with its more positive effects. Although the emphasis is on the historical application of accelerated depreciation schedules, the study reveals a number of problems associated with accelerated depreciation that should be borne in mind by future policymakers interested in the possibility of using accelerated depreciation to encourage investment.
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Rogerson, William P. "Optimal depreciation schedules for regulated utilities." Journal of Regulatory Economics 4, no. 1 (March 1992): 5–33. http://dx.doi.org/10.1007/bf00134216.
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Olubukola, Ehinmowo, Simon-Oke O. Olayemi, Fatuase I. Adewale, and Ojo O. Silvester. "Determinants of Technical Efficiency and Income Inequality of Food Vending as a Family Business in Southwest Nigeria." Global Business Review 18, no. 6 (September 1, 2017): 1412–23. http://dx.doi.org/10.1177/0972150917713065.
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This study examines the determinants of technical efficiency (TE) and income inequality of family business in southwest Nigeria. Data were obtained from primary source using structured questionnaire and interview schedule. A multi-stage sampling technique was employed in selecting 120 respondents for the study. Analyses were carried out using descriptive statistics, Gini coefficient and Lorenz curve as well as the stochastic frontier production function models. The results revealed that experience, educational level, household size and method of processing were the main determinants of TE of the respondents. Results further showed that food vending was in Stage II of production surface as shown by the returns to scale (RTS) of 0.776. The variables such as cost of raw materials, labour, operating expenses, depreciation cost on equipment and duration of the business were effectively allocated and used, which was also confirmed by the estimated coefficient value of each variable between zero and unity. The technical efficiency of food vending also varied between 0.44 and 0.69 with a mean of 0.52. However, the analysis of inefficiency model revealed a positive response of age factor. This implies that age factor led to decrease in TE of food vending in the study area. Also, the result of the Gini coefficient (0.58) indicated the presence of income inequality among the food vendors which was also affirmed by the Lorenz curve. The study therefore concludes that experience, educational level, household size, age factor and processing method were the main determinants of technical efficiency and uneven income distribution among the food vendors in the study area.
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Polzin, Leonard, Christopher A. Wolf, and J. Roy Black. "Accelerated tax depreciation and farm investment: evidence from Michigan." Agricultural Finance Review 78, no. 3 (June 4, 2018): 364–75. http://dx.doi.org/10.1108/afr-05-2017-0038.
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PurposeThe purpose of this paper is to examine the use of accelerated depreciation deductions, which includes Section 179 and bonus depreciation, taken in the first year of asset life by Michigan farms. The frequency, value and influence of accelerated depreciation on farm investment are also analyzed.Design/methodology/approachAccrual adjusted income statements, balance sheets, depreciation schedules, and income tax information for 66 Michigan farms from 2004 to 2014 provide data for the analysis. The present value of the accelerated deduction and change in the cost of capital were calculated. Finally, investment elasticities were used to arrive at the change in investment due to accelerated depreciation.FindingsAccelerated depreciation was utilized across all applicable asset classes. Section 179 was used more often than bonus depreciation in part because it was available in all the examined years. Based on actual farm business use, accelerated depreciation lowered the cost of capital for the operations resulting in an estimated increase in investment of 0.27 to 11.6 percent depending on asset class.Originality/valueThe data utilized are of a detail not available in previous investigations which used either aggregate data or estimated rather than the observed use of accelerated depreciation. This analysis reveals that accelerated depreciation as used by commercial farms lowers the cost of capital and thus encourages investment particularly in machinery and equipment.
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Flood, Joe. "Optimal investment strategies for renewable facilities." Journal of Applied Mathematics and Decision Sciences 2, no. 1 (January 1, 1998): 3–21. http://dx.doi.org/10.1155/s1173912698000017.
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Although a large literature exists on the repair and deterioration of machines, the associated problem of maintenance schedules for deteriorating renewable facilities has been little studied. These facilities include all those which can be restored to a near-new state by renovation or rebuilding, so that the market value and performance of the facility depends on the current state of repair rather than on the time since initial construction. This paper solves the general deterministic problem of finding the optimal repair strategy for a depreciating renewable facility. It is shown that the value of the facility should approach the level where a function defined as the "nett internal return" is greatest. If the facility has a finite life before sale or demolition, an adjustment to repair strategies should be made as the facility approaches this time, increasing repairs where this permits a better sale price to be obtained, or discontinuing repairs if they are not justified by scrap or market value. Solutions for a range of common depreciation functions and for linear and quadratic repair cost functions are obtained. The optimal life of the facility is determined at the time when nett "external" marginal return, which includes potential capital gain or loss and opportunity cost of capital, falls to zero.
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Tajuddin, Rini, and Heri Susanto. "PENGELOLAAN ARSIP DINAMIS INAKTIF PADA STASIUN KARANTINA IKAN, PENGENDALIAN MUTU DAN KEAMANAN HASILPERIKANAN PONTIANAK." Jurnal Pari 5, no. 1 (February 21, 2020): 27. http://dx.doi.org/10.15578/jp.v5i1.8737.
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ABSTRAK Artikel ini membahas mengenai belum optimalnya Pengelolaan Arsip Dinamis Inaktif dilingkupStasiun Karantina Ikan Pengendalian Mutu dan Keamanan Hasil Perikanan Pontianak dalam halpenyimpanan, pemeliharaan dan keamanan, serta menemukan upaya untuk mengatasipenyusutan atau pemusnahan arsip sesuai dengan memperhatikan atau mengamati pada JadwalRetensi Arsip (JRA). Mekanisme Pengelolaan Arsip Dinamis Inaktif sudah sesuai denganmekanisme yang berlaku terutama dalam pemindahan arsip dinamis inaktif dari Unit Pengolahmenuju Unit Kearsipan. Fasilitas yang dipergunakan Unit Kearsipan Stasiun Karantina Ikan ,Pengendalian Mutu dan Keamanan Hasil Perikanan Pontianak didalam Pengelolaan Arsip DinamisInaktif sudah sesuai tetapi masih perlu diperdayagunakan secara maksimal dalam membantupengelolaan arsip dinamis Inaktif seperti penggunaan pengelolaan arsip dinamis inaktif elektronikyang bisa memudahkan pengolah kearsipan dalam mengelola arsip sehingga dalam penemuankembali arsip lebih mudah. Penelitian ini menggunakan penelitian kualitatif yakni dengan metodestudi kasus sedangkan teknik pengumpulan data yang digunakan yaitu wawancara, observasidan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan arsip dinamis inaktifdilingkup Stasiun Karantina Ikan, Pengendalian Mutu dan Keamanan Hasil Perikanan Pontianakbelum sepenuhnya optimal, yaitu (1). Fasilitas Kearsipan seperti ruang penyimpanan arsip,firealarm systemdan alat pemadam kebakaran yang belum memadai, Kurangnya rak arsip inaktif halini disebabkan karena belum dilaksanakannya pemusnahan arsip, (2). Kurangnya SDM, (3).Peminjaman arsip, arsip yang dipinjam seringkali terlambat dalam pengembaliannya, hal inidikarenakan masih kurangnya kesadaran peminjam arsip, dan (4). Kurangnya kesadaran dantidak ada kesamaan pemahaman dari Unit Pengolah yang satu dengan Unit Pengolah yanglainnya dilingkup Stasiun Karantina Ikan, Pengendalian Mutu dan Keamanan Hasil PerikananPontianak terkait pengelolaan arsip dinamis inaktif, dan (5). Pemusnahan arsip belumdilaksanakan dikarenakan proses persetujuan pemusnahan arsip harus melalui proses dansesuai prosedurABSTRACTThis article discusses the not yet optimal Inactive Dynamic Archive Management in the FishQuarantine Station in Pontianak Fisheries Quality and Safety Control in terms of storage,maintenance and security, and finds an effort to overcome depreciation or destruction of recordsaccording to observing or observing the Archive Retention Schedule (JRA) . The mechanism ofactive dynamic archive management is in accordance with the applicable mechanism, especiallyin the transfer of inactive dynamic records from the processing unit to the filing unit. The facilitiesused by the Archives Unit of the Fish Quarantine Station, Pontianak Fisheries Quality and SafetyControl in Active Dynamic Archive Management are appropriate but still need to be fully utilized inhelping dynamic Inactive file management such as the use of electronic inactive dynamic archivemanagement that can facilitate archiving processors in managing records so that in the rediscoveryof archives it is easier. This study uses qualitative research, namely the case study method whilethe data collection techniques used are interviews, observation and documentation. The results showed that inactive dynamic archive management in the Fish Quarantine Station, PontianakFisheries Product Quality and Safety Control was not fully optimal, namely (1). Archival facilitiessuch as archival storage rooms, fire alarm systems and inadequate fire extinguishers, Lack ofinactive archive shelves is due to the non-destruction of records, (2). Lack of HR, (3). Archivelending, borrowed archives are often late in return, this is because there is still a lack of awarenessof archival borrowers, and (4). Lack of awareness and no similarity of understanding from oneProcessing Unit to the other Processing Units covered by the Fish Quarantine Station, PontianakFisheries Product Quality and Safety Control regarding the management of inactive dynamicrecords, and (5). The destruction of the archive has not been carried out because the approvalprocess for the destruction of records must go through a process and according to the procedure.
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Johnstone, I. M. "The Optimum Timing and Maximum Impact of Full Rehabilitation of New Zealand Housing Stock." Environment and Planning A: Economy and Space 30, no. 7 (July 1998): 1295–311. http://dx.doi.org/10.1068/a301295.
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The author develops a simulation model to estimate the optimum timing and maximum impact of full rehabilitation of New Zealand housing stock. The model is based on the theories of classical population dynamics. Data used in the model include empirical estimates of the mortality of New Zealand housing stock, assumed schedules of depreciation of dwelling services, and assumed schedules of annual maintenance costs. The dwelling service years provided by dwellings serve as a proxy for benefits of rents or imputed rents (excluding rent for land). The cost to construct one dwelling and fractions thereof serve as a proxy for costs of maintenance, rehabilitation, replacement, and new construction. Optimum timing of rehabilitation can increase the quantity of benefits provided by the housing stock per unit total cost but a reduction in the growth rate of new dwellings has a greater impact in achieving the same objective. A stationary and stable housing stock can provide 45% more dwelling services per unit total cost than a housing stock which doubles in size every 35 years.
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Lestari, Yuza Elfa, Ahmad Rifai, and Didi Muwardi. "Analysis Productivity of Palm Oil Processing with Marvin E. Mundel Method." Journal of Agribusiness and Community Empowerment 2, no. 2 (September 25, 2019): 41–48. http://dx.doi.org/10.32530/jace.v2i2.66.
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This research aims to know the productivity of palm oil processing, evaluated the productivity and give solutions improved productivity of palm oil processing in PTPN V Sungai Pagar district of Kampar Kiri Kampar Regency. The productivity measurement method used is the Marvin E. Mundel method. Measurement of productivity by setting the month of January 2016 as the basis period of the partial results obtained the highest productivity index of 160.13% February 2017 for depreciation, amounting to 132.16% July 2016 for materials, amounting to 258.26% January 2017 for labor, of 273.12% January 2017 for energy, amounted to 263.04% and September 2016 for maintenance.While the lowest partial productivity index of 93.93% December 2017 for depreciation, amounting to 94.07% February 2017 for the material, to 65.00% June 2016 for labor, of 66.25%, June 2016 for energy, and of 67.43% April 2016 for maintenance. The highest total productivity index was reached in February, 2017 of 133.70% and lowest in February 2016 of 94.24%. Solutions for increasing the productivity of palm oil processing: 1) increasing the number of FFB processed by paying attention to the quality of the fruit to be received 2) improving control of employee work, 3) making service schedules for PKS machines and equipment, 4) processing activities carried out in accordance with the maximum hours of processing PKS, 5) repair of production floor and loading ramp, 6) hold socialization in KUD/farmer groups and communities around PKS area, 7) improve company relations with partners, and 8) make improvements to the division of work shifts.
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Pfeiffer, Thomas, and Louis Velthuis. "Incentive System Design Based on Accrual Accounting: A Summary and Analysis." Journal of Management Accounting Research 21, no. 1 (January 1, 2009): 19–53. http://dx.doi.org/10.2308/jmar.2009.21.1.19.
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ABSTRACT: This paper provides a formal analysis on how to design accrual-based incentive systems so that a manager's and owner's interests are properly aligned. We introduce a general framework to summarize the literature, provide various extensions to it, and point to some of its limitations. We characterize the entire class of goal-congruent and preference-similar incentive systems when the owner has perfect as well as imperfect information about the manager's preferences. This allows us to show how compensation functions and performance measures are interrelated and to demonstrate what information should be incorporated into compensation functions and performance measures. We illustrate how robust these results are, especially with respect to gaming and transaction smoothing. Furthermore, we show how to produce consistent performance measures by capitalizing investment costs and constructing appropriate depreciation schedules. Finally, we analyze the flexibility of accrual-versus cash-based allocation rules and highlight connections to the notion of conservatism.
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Boskin, Michael J. "Tax Policy and Economic Growth: Lessons From the 1980s." Journal of Economic Perspectives 2, no. 4 (November 1, 1988): 71–97. http://dx.doi.org/10.1257/jep.2.4.71.
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The past seven years of U.S. economic policy and performance constitute a truly remarkable, if confusing, experiment. Few would have guessed in 1980 that inflation would fall rapidly to 4 percent and hold pretty steady during a lengthy recovery; that productivity growth would partially rebound, the national debt more than double, capital imports reach $150 billion in a single year; or that employment would continue to expand at rates envied by other advanced economies. Perhaps fewer still would have predicted two major and two minor tax reforms would be passed in six years, a flip-flop in depreciation schedules, and a top personal tax rate below 30 percent. While it is always easier to draw inferences concerning economic growth, its determinants, and policies affecting the determinants with long historical hindsight, this paper will attempt to provide information, evaluation, and conjecture to draw some tentative lessons about the effects of tax policies in the 1980s on long-run economic growth.
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Arif, Syed Muhammad, Tek Tjing Lie, Boon Chong Seet, Syed Muhammad Ahsan, and Hassan Abbas Khan. "Plug-In Electric Bus Depot Charging with PV and ESS and Their Impact on LV Feeder." Energies 13, no. 9 (April 29, 2020): 2139. http://dx.doi.org/10.3390/en13092139.
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Plug-in electric buses (PEBs) are a promising alternative to conventional buses to provide a sustainable, economical, and efficient mode of transportation. However, electrification of public transportation leads to a phenomenon of peak load that impacts the stability of low voltage (LV) feeders. In this context, the effective integration of an energy storage system (ESS) and photovoltaic (PV) in a bus depot charging ecosystem can lead to i) peak load reduction and ii) charging cost reduction with low carbon emission. Therefore, a limited PEB charge scheduling algorithm is proposed for: i) bus depot operator (BDO) profit maximization and ii) grid stability enhancement considering the constraints of PEB charging and grids. A mixed integer linear programming (MILP) model for BDO profit maximization has been formulated and analyzed using IBM ILOG studio with CPLEX solver. Simulation has been performed for SkyBus electric fleet using real-world data such as actual bus arrival and departure schedules under diverse traffic, number of passengers, trip duration, daily load profile, solar radiation profile, and benchmark storage price. The charging impact of PEBs was tested on one of the distribution feeders in Auckland, New Zealand. The BDO generates revenue by performing energy trading among PV, ESS, PEBs, and buildings after incorporating capital investment, operation and maintenance, and depreciation costs.
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Jeffery, Mark, H. Nevin Ekici, Cassidy Shield, and Mike Conley. "AMG, Inc. & Forsythe Solutions: Lease vs. Buy Decisions." Kellogg School of Management Cases, January 20, 2017, 1–8. http://dx.doi.org/10.1108/case.kellogg.2016.000014.
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Examines the lease vs. buy decision for investments in technology. Addresses pivotal investment decision issues such as varying the length of the lease, the useful life of the equipment, and alignment with the company's overall financial strategy. The scenario is for a real financial services firm that has been disguised for confidentiality reasons. Presents an investment decision: should a company buy or lease technology with a relatively short useful life? The new controller at AMG, a Fortune 500 financial services firm, has been tasked with determining how to finance the acquisition of 7,542 new PCs to be rolled out over the next 12 months. This is a $6.7 million investment decision and the rollout schedule adds significant complexity to the solution. The controller must choose between buying or leasing the computers over 24- or 36-month time frames. Provides a framework for analyzing similar investment decisions. The key learning point is that leasing information technology can be cheaper than buying. This is contradictory to a car lease, which may be familiar from everyday experience. A new car has a potentially long useful life and can retain significant value after several years, hence, intuition is that buying should always be cheaper than leasing. Shows that this is not the case for information technology. Teaches the correct application of the mid-quarter convention within MACRS depreciation for technology, and the implications of operating vs. capital leases and off-balance-sheet financing. In the process, introduces the four tests for a capital lease. Finally, shows how creative analysis techniques can be used to simplify complex decisions. These techniques aid in arriving at a conclusion faster and with less effort.To illustrate the fundamentals of lease vs. buy decisions in technology and how they differ from the typical capital equipment lease vs. buy decision. Topics covered include MACRS depreciation and off-balance-sheet financing for a complex leasing scenario staggered in time across multiple business units.
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Bussin, Mark H. R., and Marvin Ncube. "Chief Executive Officer and Chief Financial Officer compensation relationship to company performance in state-owned entities." South African Journal of Economic and Management Sciences 20, no. 1 (October 30, 2017). http://dx.doi.org/10.4102/sajems.v20i1.1644.
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Background: Optimal contracting continues to dominate boardroom and dinner discussions worldwide in light of the 2008 global financial crisis and especially in South Africa, due to the growing income gap. Increased scrutiny is being placed on South African state-owned entities (SOEs), as a result of the seemingly poor performance of SOEs. Some of the SOEs are reported to have received financial bailouts from taxpayers’ money, while executives are raking in millions of rands in remuneration, provoking some concerns on the alignment of executive pay to company performance in SOEs.Aim: The study will assist remuneration committees and policymakers in the structuring of executive pay in SOEs to ensure alignment to company performance.Setting: The study sought to assess, based on empirical evidence, if there is a positive relationship between Chief Executive Officer (CEO) and Chief Financial Officer (CFO) remuneration and company performance in South African SOEs in the period between 2010 and 2014. All 21 Schedule 2 SOEs were included in the study.Methods: The research was a quantitative archival research methodology. Correlation and multiple regression analysis were the main statistical techniques used in this study.Results: Contrary to popular media, a positive relationship between CEO and CFO remuneration (fixed pay and short-term incentives) and company performance in SOEs was observed. Company size appears to be the key determiner of fixed pay in SOEs. The positive relationship was mainly noted on absolute profitability measurements like EBITDA (earnings before interest and tax and depreciation and amortisation) and net profit.Conclusion: SOE remuneration committees and policymakers should maintain the positive relationship; however, more emphasis should be placed on financial efficiency measurements so as to enhance efficiencies in SOEs.
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Srivastava, Dr Vipin Bihari, Dr Manoj Kumar Mishra, and Dr Wogari Negari. "Corporate Social Reporting Practices In India." Adhyayan: A Journal of Management Sciences 8, no. 1 (December 25, 2018). http://dx.doi.org/10.21567/adhyayan.v8i1.14503.
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"This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR by factors in public and private sector companies? d) What are the determinants of COSOR? What is the level of their influence on COSOR? A sample of 120 listed companies of National Stock Exchange of India was chosen and they were stratified in to public and private sector companies. A Corporate social reporting Index was constructed for data collection through content analysis from the annual reports. The results of the study revealed that social accounting information were disclosed in company’s annual reports, chairman’s speech, directors’ reports, notes to accounts, schedule to accounts and auditor’s report. The degree of corporate social reporting varies between public sector and private sector companies. The public sector companies have disclosed more corporate social reporting information than the private sector companies. The study found that higher the level of capital employed, earnings before depreciation and taxes, total assets and total sales higher was the level of corporate social reporting. However, the degree of influence of determinants on corporate social reporting was different among public and private sector companies. Most of the companies have disclosed corporate social information on voluntary basis. To improve the understandably, uniformity, and comparability of corporate social information, this study suggests making it mandatory. A standard format for disclosure of corporate social information shall be prescribed by the Ministry of Corporate Affairs by amending the Indian Companies Act. The concept of social accounting is relatively new in India. This study suggests to include it in the commerce curriculum and also in the curriculum of CA/CWA/CS. Corporate Social Reporting is such a vast area of research that no single study can cover different dimensions related to it. Though some studies including the present study have been conducted on Corporate Social Reporting Practices in India, but still there is much potential of research in this area. Future research in this area will hopefully bring more brightening result measuring and analysing social costs and benefits data by manager as well as by other concerned. Since the subject is in the primary stage, an in-depth research is needed to be done in different sectors such as banking information technology, manufacturing etc. The results are specifically applicable to sample companies and generalisations can be made with caution. The results of the study are based on the data collected from published annual reports of sample companies using content analysis method. Corporate social reporting in company websites, brochures etc are not covered. Social cost and benefit analysis is not covered in this study.
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"Determining The Service Life Of Structures, Buildings And Facilities." Promyshlennoe i Grazhdanskoe Stroitel'stvo, no. 2 (February 2020): 12–17. http://dx.doi.org/10.33622/0869-7019.2020.02.12-17.
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The determination of the service life (residual resource) of buildings and structures during operation and during reconstruction becomes particularly relevant, because the current economic situation requires a significant reduction in production costs, which is facilitated by the use of sound scientifically and in detail developed strategies for the operation of construction projects, including the conduct of scheduled-preventive and capital repairs. The article considers the existing methods of determining the residual service life of structures of buildings and facilities in Russia. The necessity of updating and correcting the above methods in terms of clarifying the significance coefficients for elements of buildings is justified, as well as recommendations for supplementing the State Standard "Buildings and Structures. Rules for Inspection and Monitoring of Technical Condition" are made. The methods considered in the article make it possible to estimate the physical depreciation and the remaining operation time of buildings before capital overhaul based on the technical condition of the building, obtained on the basis of the survey, which is confirmed by the considered example of a residential building in the city of Sosnogorsk (Komi Republic).