Relevant bibliographies by topics / Return of the fixed assets

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Return of the fixed assets'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Return of the fixed assets"

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Belmiro Susanto, Jeffrey, Lim Madeleine Tirtamurti, Dave Reynard, and Nanik Linawati. "The Impact of Mergers and Acquisitions on Shareholders' Welfare." Economic Education and Entrepreneurship Journal 7, no. 1 (2024): 7–12. http://dx.doi.org/10.23960/e3j/v7i1.7-12.

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The objective of this research is to analyse mergers and acquisitions (M&A) in Indonesia the period 2017 - 2021. This study examines the determinants of abnormal returns of acquirer companies which consist of: Return on Assets, return on equity, Total Asset turnover, Fixed asset turnover, and Gross Profit Margin. This research examines 42 merger and acquisition events during 2017 - 2021. The research data was processed using multiple regression. The results of the research reveals that 5 factors that were used including return on assets, return on equity, total asset turnover, fixed asset
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Chernenko, A. F., and T. N. Maslova. "Evaluation of return on the use of fixed assets." Economic Analysis: Theory and Practice 19, no. 7 (2020): 1249–64. http://dx.doi.org/10.24891/ea.19.7.1249.

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Subject. The article substantiates and develops a new method for assessing the economic performance of fixed assets. Objectives. The aim is to develop a method for assessing the return on the use of fixed assets enabling to correctly assess the balance between resources invested in fixed assets and the conditional return on resources generated by these assets. Methods. The study relies on methods of analysis, synthesis, comparison, abstraction, specification, and generalization. Results. We reviewed the existing methods for assessing the return on the use of fixed assets, underpinned a new met
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Kristin Agustia Yuniar and Choiroel Woestho. "PENGARUH DEBT TO ASSETS RATIO (DAR) DAN FIXED ASSETS TURNOVER (FATO) TERHADAP RETURN ON ASSETS PT CIPUTRA DEVELOPMENT, TBK." Jurnal Ilmiah Akuntansi dan Manajemen 17, no. 2 (2021): 125–34. http://dx.doi.org/10.31599/jiam.v17i2.742.

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Penelitian yang dilakukan bertujuan untuk mengetahui apakah ada pengaruh Debt to Assets Ratio (DAR) dan Fixed Assest Turnover (FATO) secara parsial dan secara simultan terhadap Return On Assets (ROA) PT Ciputra Development, Tbk. Metode penelitian yang digunakan adalah kuantitatif dengan jenis data sekunder. Data yang digunakan dalam penelitian ini adalah Laporan keuangan triwulan periode tahun 2013 hingga tahun 2020. Dalam penelitian ini, teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Adapun hasil analisis regresi linear berganda menunjukan bahwa secara parsial var
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Helena, Helena, Thomas Sumarsan Goh, Elidawati Elidawati, and Edison Sagala. "PENGARUH PERPUTARAN AKTIVA LANCAR, PERPUTARAN AKTIVA TETAP, RASIO LIKUIDITAS DAN RASIO HUTANG TERHADAP RETURN ON ASSET PADA PT. BINTANG AGUNG SUKSES MEDAN." Bilancia : Jurnal Ilmiah Akuntansi 8, no. 1 (2024): 38. http://dx.doi.org/10.35145/bilancia.v8i1.4261.

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ABSTRACT Consumer Goods companies that experienced a decrease in the turnover of current assets and fixed assets as well as short-term debt obligations that must be paid every maturity resulted in the return on assets obtained not being maximal. The purpose of this study was to analyze how the effect of current asset turnover, fixed asset turnover, liquidity ratios and debt ratios on return on assets at PT Bintang Agung Sukses Medan. The method used in this research is the method of data collection with the method of documentation. The sampling technique used purposive sampling in order to obt
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Budhiyanto, Arif, Fifi Swandari, and Sufi Jikrillah. "Kinerja Keuangan Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ditinjau Dari Rasio Keuangan (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun2015-2018)." JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 5, no. 2 (2020): 200–210. http://dx.doi.org/10.29407/nusamba.v5i2.15029.

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 The aim of this research is to examine and analyse the impact of activity ratio with fixed assets turnover, total assets turnover, and working capital turnover on profitability ratio with return on assets and return on equity as the measurement standart. The objects of this research were Food and Beverages Industries listed at BEI in 2015-2018 period. According to the above objectives, six hypotheses have been formulated. The samples in this research were taken by “sampling jenuh” method using certain criteria to be fulfilled. This research used 16 samples, which one of them did
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Kurniawati, Ony, and Kustianingsih. "A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)." Economics and Sustainable Development 6, no. 2 (2021): 1. http://dx.doi.org/10.54980/esd.v6i2.144.

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ABSTRAK
 Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1), quick ratio (X2), debt
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Kolesnik, Yana, Olena Dobrovolska, Iryna Malyuta, Anna Petrova, and Sergiy Shulyak. "The investment model of fixed assets renovation in the agricultural industry: case of Ukraine." Investment Management and Financial Innovations 16, no. 4 (2019): 229–39. http://dx.doi.org/10.21511/imfi.16(4).2019.20.

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The present state of the financial market in Ukraine determines a lack of funding for agricultural enterprises. The research aims to find internal sources of funding for the reproduction of fixed assets for agricultural enterprises. The calculation of the depreciation return index is a component of financial analysis of the efficient renovation investment use. It allows controlling its targeting and influence on enterprises in a financial aspect in order to provide a stable position of the enterprise`s investor.Implementation of economic and mathematical modeling using correlation and regressi
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Nainggolan, Rico Utama, Edison Hamid, and Slamet Suprihanto. "Analisis Perputaran Arus Kas dan Perputaran Aktiva Tetap Dalam Menilai Return on Assets Pada PT. Mandom Indonesia.Tbk Periode Tahun 2016 – 2020." PARAMETER 7, no. 2 (2022): 361–73. http://dx.doi.org/10.37751/parameter.v7i2.213.

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This study aims to determine how the Cash Flow Turnover and Fixed Asset Turnover Assessing Return on Assets (ROA) The object of this research is PT. Mandom Indonesia Tbk, the data is taken from the financial statements for the period 2016-2020. This study uses a qualitative method consisting of three variables, namely Cash Flow Turnover and Fixed Asset Turnover as the independent variable and Return on Assets (ROA) as the dependent variable. Data analysis using case studies (non-hypothesis). Based on the results of data analysis shows that the average cash flow turnover is 7.54 times per year
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Ajibroto, Kunto, Nur Azizah, and Hendriady De Keizer. "Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung." JPS (Jurnal Perbankan Syariah) 2, no. 1 (2021): 84–94. http://dx.doi.org/10.46367/jps.v2i1.291.

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The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return on assets. This study aims to determine the effect of fixed asset turnover on return on assets at PT. BPRS HIK Parahyangan Bandung. The research method used is descriptive with quantitative data types. While the type of research is explanatory level research that explains the position of the variables studied and the relationship between one va
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Ridha Mahfi, Lalu Rasyid, and Farah Margaretha Leon. "The Effect of Debt Maturity Structure on Investment Decisions in Food and Beverage Industry in Indonesia." International Journal of Business and Management 7, no. 1 (2023): 8–15. http://dx.doi.org/10.26666/rmp.ijbm.2023.1.2.

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The purpose of this research is to see the effect of debt maturity structure on investment decisions. The independent variable in this study is the debt maturity structure. The dependent variable is investment decision while the control variable consists of lagged investment, fixed asset turnover, leverage, return on total assets, liquidity, cash flow and firm size. This research was conducted by collecting data from 54 companies in the food and beverage sub-sector in Indonesia over a period of 3 years (2019-2021) and using a panel data regression model in its testing. The results of the resea
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Dissertations / Theses on the topic "Return of the fixed assets"

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Post, Seth. "A financial analysis of placing fixed grain assets in northern Kansas." Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/18146.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Christine Wilson<br>During the past two decades, there has been major consolidation in the grain handling industry. Staying competitive in today’s environment involves finding projects that add value from a strategic geographic standpoint and a revenue generation standpoint. This study examines several economic factors regarding growth opportunities of facility assets that exist in Northern Kansas, and what the associated cost structure would look like based on a business feasibility study. This study researched the county
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Бабенко, Т. В. "Підвищення ефективності використання основних виробничих фондів підприємства". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Babenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти основних виробничих фондів підприємства, досліджено чинники впливу на використання основних фондів та можливі напрямки їх зростання. Проаналізовано основні техніко-економічні показники діяльності ПАТ «Одеський кабельний завод «Одескабель» за період 2017-2019 рр., його фінансову стійкість та перспективні напрями використання основних фондів. Запропоновано зміну застарілого обладнання, а також освоєння нових ринків збуту продукції для повної завантаженост
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KUCUK, UGUR NAMIK. "Three essays in asset pricing of sovereign fixed income instruments." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1322.

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Non-default Component of Sovereign Emerging Market Yield Spreads and its Determinants: Evidence from Credit Default Swap Market. In this paper, I show that a sizable component of emerging market sovereign yield spreads is due to factors other than default risk such as liquidity. I estimate the non-default component of the yield spreads as the basis between the actual credit default swap (CDS) premium and the hypothetical CDS premium implied by emerging market bond yields. On average, the basis is large and positive for speculative grade bonds and slightly nega
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Горшков, Д. М. "Стратегічні напрямки підвищення ефективності використання основних виробничих фондів підприємства". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12451.

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У роботі розглядаються теоретичні аспекти щодо економічної ефективності використання основниї виробничих фондів підприємства; системи показників та фактори, що впливають на величину фондовіддачі. Проаналізовано основні показники діяльності ПАТ «Одеський кабельний завод «Одескабель» та показники використання основних фондів, виявлені фактори, що вплинули на зміну фондовіддачі в ПАТ «Одеський кабельний завод «Одескабель»». Запропоновано заходи, спрямовані на підвищення ефективності дііяльності ПАТ «Одеський кабельний завод «Одескабель» та збільшення рівня фондовіддачі досліджуваного підприємст
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Малишко, А. В. "Формування стратегії технічного розвитку як основа створення конкурентних переваг підприємства (на прикладі «Телекарт-прилад»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12462.

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У роботі розглядаються теоретичні аспекти що стосуються поняття категорії конкурентна перевага. Виявлені дискусійні підходи щодо видів та чинників формування конкурентних переваг Проаналізовані характерні ознаки технічного розвитку як потужної складової формування конкурентних переваг підприємства. Проаналізовано рівень та динаміка найбільш важливих техніко-економічних показників діяльності досліджуваного підприємства, представлено ступінь забезпеченості підприємства основними засобами та рівень їх морального та фізичного стану, досліджено вплив факторів на динаміку фондовіддачі на основі вик
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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ
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Hryhorevska, O., and V. Babich. "Accounting software repair of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7088.

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Sabino, João Emanuel da Silva. "The value relevance of tangible fixed assets." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10333.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>This Work Project aims to verify whether gains from the revaluation of tangible fixed assets in Portugal and Spain are relevant to investors. My sample consists of Portuguese and Spanish listed firms and it spans from the mandatory adoption of IFRS in 2005 until 2009. The results suggest that gains from revaluations are relevant to investors in Portugal and Spain both individually and together and independently of the dependent variable used (Ma
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Ghose, Devjit, and Kevin Murphy. "Increasing Return on Assets through insourcing logistics." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77460.

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Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2012.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 92-96).<br>Insourcing and vertical integration often allow companies to gain competitive advantage by exercising a greater degree of control over their supply chain. In the case of ABC Oilfield Services, insourcing the transportation of their products to offshore oil rigs at sea - a function currently provided by their customers - will increase asset velocity of their most important tools, and allow them to
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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Books on the topic "Return of the fixed assets"

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Board, Accounting Standards. Tangible fixed assets. Accounting Standards Board, 1999.

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Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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Software, BNA, ed. BNA Fixed assets Next Dimension, BNA Fixed assets Next Dimension Enterprise, BNA Fixed assets Next Dimension Enterprise (server): Reports guide. BNA Software, 2001.

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Massachusetts, Management Accounting and Reporting System. Fixed assets subsystem user guide. MMARS, 1993.

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King, Alfred M. Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.

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Massachusetts Management, Accounting and Reporting System. Fixed assets subsystem user guide. Massachusetts Management, Accounting and Reporting System, 1997.

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Board, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.

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Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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Board, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.

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Book chapters on the topic "Return of the fixed assets"

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Hindmarch, Arthur, and Mary Simpson. "Fixed Assets." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_6.

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Alexander, David. "Fixed assets." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_21.

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Priester, Charles, and Jincheng Wang. "Fixed Assets." In Tsinghua University Texts. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-540-70966-4_7.

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Wild, Ken, and Brian Creighton. "Fixed assets." In GAAP 2000. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_13.

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Griffiths, Ian. "Fixed Assets." In New Creative Accounting. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_8.

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Zheng, Hong. "Fixed Assets Loan." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_808.

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Magrini, Alessandro. "The impact of public research expenditure on agricultural productivity: evidence from developed European countries." In Proceedings e report. Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-304-8.12.

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The objective of this paper is to assess the impact of public research expenditure on agricultural productivity in developed European countries. Our research provides original evidence, making possible a comparison with existing studies focused on United States of America (USA). We apply a fixed effects Gamma distributed-lag model to yearly data in 1970-2016 sourced from the United States Department of Agriculture (USDA), the Organisation for Economic Cooperation and Development (OECD), and the Food and Agriculture Organization (FAO). In our results, public research expenditure has a significa
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Okungbowa, Andrew. "Valuation of Fixed Assets." In Asset Accounting Configuration in SAP ERP. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_3.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_8.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_8.

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Conference papers on the topic "Return of the fixed assets"

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Talal, Musab M., Faris M. Alkordy, and Md Anwar Parvez. "Enhancing the Reliability of Ageing Assets in Utility Plants Though the Application of RTR." In CONFERENCE 2022. AMPP, 2022. https://doi.org/10.5006/c2022-17881.

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Abstract Maintaining the constant supply out of aging hydrocarbon facilities always remains as a challenge for the operating plants. The critical nature of well-established reliable facilities create no room for error or operational outages. In order to ensure that the processing of hydrocarbons is constant, aging facilities must also ensure that the stream and processing of the supporting utilities is also meeting the operational requirements. Utility streams in plant facility may encounter several challenges especially in the ageing facility (70+ year) that might result in a shutdown and thu
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Šeligová, Markéta. "The Impact of Funding Sources on Corporate Liquidity in Energy Sector in the Czech Republic." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.116.

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The aim of this paper is to determine the impact of funding sources on liquidity of companies in energy sector in the Czech Republic. With the purpose to fulfill the aim, we examine existence and character of relationship between selected financial factors (debt equity ratio, share of capital for consideration to total assets, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets, equity ratio) and liquidity of the companies in energy sector in the Czech Republic. The existence of relationship between financial factors and liquidit
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Rakhman, Arif, Heikal Muhammad Zakaria, and Gusganda Suria Manda. "Factors Affecting Return on Assets." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.112.

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Zhihong, Xu, and Hu Zhiqiang. "Fixed assets investment analysis." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882361.

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Sibiryatkina, Irina, and E. Petrova. "ASSESSMENT OF FURNITURE ENTERPRISE FIXED ASSETS." In GREEN ECONOMY: IFOREST. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/zeif2022_95-98.

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The article provides an assessment of the fixed assets of a furniture enterprise. The main directions and tools for analyzing the fixed assets of the enterprise are disclosed, the structure of the fixed assets of the enterprise and their movement over the annual period of time are considered. The article provides quantitative indicators of the movement of fixed assets of the enterprise for the studied period of time. Based on the results obtained, the main activities aimed at increasing the efficiency of using the fixed assets of a furniture enterprise were formed.
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Kazandji, Tatiana. "Operations with fixed assets: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.60.

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The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments.
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Lajpanova, Z. M., and A. P. Hasanova. "Fixed assets as an economic category." In Scientific achievements of the third millennium. SPC "LJournal", 2021. http://dx.doi.org/10.18411/scienceconf-03-2021-48.

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Zavalii, Xenia, and Rodica Cusmaunsa. "Management control of fixed assets - a factor of business stability and optimization of management decisions." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.82.

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In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an enterprise must be identified through the lens of control. The effectiveness of this area will help accurately assess the value of all fixed assets, write off depreciation, and make managerial decisions. Proper control over the accounting of fixed assets will enable a precise evaluation of both the positive and negative aspects of the enterprise's activities. In this article, we
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Eremia, Ana, Elena Culea, and Lacramioara Mansour. "Creative accounting: creative accounting techniques regarding fixed assets, current assets, equity and liabilities." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.51.

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This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic journals. Our discussion demonstrates the applicability of creative accounting in a wide range of areas, with a special focus on innovative accounting approaches that are applied in the management of fixed assets, current assets, equity and liabilities. In the last part, we propose a comparative case study highlighting the influence of the use of creative techniques on the presen
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Mamolea, Ruxanda. "Amortization of fixed assets: accounting and fiscal aspects." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.88.

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In this article, we examined the depreciation of fixed assets applying the current legislation of the Republic of Moldova. Depreciation of fixed assets is an essential aspect of the accounting and fiscal management of a company's assets. The theme of fixed asset depreciation is particularly relevant and important in the context of the continuously evolving economic environment in the Republic of Moldova. Our aim was to analyze the accounting and fiscal aspects of fixed asset depreciation in the Republic of Moldova, focusing on the rules and procedures that must be followed according to the leg
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Reports on the topic "Return of the fixed assets"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Ronconi, Lucas, and Enrique Kawamura. Firms' Investment and Savings in Latin America: Stylized Facts from the Enterprise Survey. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011708.

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This paper describes the share of investment in fixed capital and working capital financed by retained earnings using a harmonized dataset from the World Bank Enterprise Survey. The sample includes firms across countries in Latin America and the Caribbean. Descriptive statistics are presented for the share of purchases of fixed assets financed with internal funds or retained earnings, the share of working capital financed with internal funds, the ratio between internal funds used for purchasing fixed assets and sales, and annual purchases of fixed assets (as a proportion of annual sales). Also
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Volkova, O. YU, and M. M. Rasskazova. Fixed Assets and Working Capital - Economic Resources of a Production Enterprise - Electronic Training Manual. OFERNIO, 2021. http://dx.doi.org/10.12731/ofernio.2021.24925.

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Bhattacharyya, Nalinaksha, and Thomas A. Garrett. Why People Choose Negative Expected Return Assets - An Empirical Examination of a Utility Theoretic Explanation. Federal Reserve Bank of St. Louis, 2006. http://dx.doi.org/10.20955/wp.2006.014.

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Hahn, Jinyong, John Singleton, and Neşe Yildiz. Identification of Non-Additive Fixed Effects Models: Is the Return to Teacher Quality Homogeneous? National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31384.

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Tadevosyan, Gohar, Shaojun Chen, and Rong Liu. Returning Migrants in the People’s Republic of China: Challenges and Perspectives—Evidence from Chongqing. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200399-2.

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This working paper examines the push and pull factors that shape return migration in the People’s Republic of China. This study draws on primary qualitative research in Dianjiang County of Chongqing Municipality. The push and pull factors are associated with the availability of assets both in migration destinations and back at home that the migrants can draw upon to support their livelihoods. These assets comprise financial, human, and social capital; family relations; access to social security, housing and infrastructure; and productive assets such as land.
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Driessen, Joost, Tse-Chun Lin, and Ludovic Phalippou. A New Method to Estimate Risk and Return of Non-Traded Assets from Cash Flows: The Case of Private Equity Funds. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14144.

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Bantasan, Dorothy, Nicolas Charette, Martino Pelli, and Jeanne Tschopp. Beneath the Clouds: A Microdata Approach to Understanding Storm Impacts in India. CIRANO, 2025. https://doi.org/10.54932/conb1915.

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Extreme weather events, like tropical storms, pose significant threats to economies by damaging infrastructure and disrupting human capital development. This study examines the economic impacts of storms in India using microdata. We leverage estimates of storm impact on physical assets and educational attainment from the economic literature to compute a back-of-the-envelope approximation of the financial impact of storms. Using wind, firm, and demographic information, we estimate that, in 2021, damage to fixed assets reached USD2.8 billion and losses in sales in manufacturing totaled USD14.5 b
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Rogg, Christian S. The Impact of Access to Credit on the Saving Behavior of Microentrepreneurs: Evidence from 3 Latin American Countries. Inter-American Development Bank, 2000. http://dx.doi.org/10.18235/0011211.

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This paper aims to shed light on changes in the saving behavior of microentrepreneurs in response to improved access to credit. This paper argues that it is necessary to extend the analysis to the shifting of assets between different forms of savings. The econometric analysis in this paper, which is based on data from IDB evaluations of its Micro and Small Enterprise Global Programs in Ecuador, El Salvador and Paraguay, concludes that increased access to credit induces borrowers to shift their savings from livestock, jewelry and other assets with low or negative returns into deposit accounts w
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Bastani, Spencer, Kristina Karlsson, Jonas Kolsrud, and Daniel Waldenström. The Capital Advantage: Comparing Returns to Ability in the Labor and Capital Markets. Institutionen för nationalekonomi och statistik, Linnéuniversitetet, 2024. http://dx.doi.org/10.15626/ns.wp.2024.01.

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Using administrative tax and military records, we show that cognitive ability is more strongly associated with capital income than with labor income. This result holds across intensive and extensive margins, across different income types, and after controlling for education, occupation, inheritance, and parental background. Higher ability individuals save more, are better at selecting high-return stocks, hold more risky assets, and are less likely to live hand-to-mouth. Capital market returns are higher for cognitive ability than for non-cognitive skills, and the difference is stable over time
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