Relevant bibliographies by topics / Unearned assets

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

Academic literature on the topic 'Unearned assets'

Author: Grafiati
Published: 28 May 2022
Last updated: 30 July 2025

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Journal articles on the topic "Unearned assets"

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Sanghera, Balihar, and Elmira Satybaldieva. "The other road to serfdom: The rise of the rentier class in post-Soviet economies." Social Science Information 59, no. 3 (2020): 505–36. http://dx.doi.org/10.1177/0539018420943077.

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This article offers a moral economic critique of the transition to a market economy in the post-Soviet space. In a reversal of the classical ideal of a ‘free market’ (a market free from land rent, monopoly rent and interest), neoliberalism celebrates and promotes rent extraction, sometimes over wealth creation (Hudson, 2017). In freeing markets from government regulation, neoliberalism enables powerful economic actors to extract income by mere virtue of property rights that entitle them to a stream of income from their ownership and control of scarce assets (Sayer, 2015). Neoliberalism has cre
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NIMAN, NEIL B. "HENRY GEORGE AND THE DEVELOPMENT OF THORSTEIN VEBLEN’S THEORY OF CAPITAL." Journal of the History of Economic Thought 32, no. 3 (2010): 419–31. http://dx.doi.org/10.1017/s1053837210000349.

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Henry George, self-taught economist to the common man, developed a strong following outside the halls of academic discourse for his ideas about land, rent, and the single tax. Since he drew the ire of important economists such as John Bates Clark and Alfred Marshall, it should come as no surprise that few professional economists were willing to acknowledge his influence on the economics of the day. Yet, a closer look reveals that at least in the case of Thorstein Veblen, a clear connection can be made between these two important American thinkers. The concept of an unearned increment establish
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Rubenstein, Rachael E., Thomas F. Madison, and Kent W. Royalty. "The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform." ATA Journal of Legal Tax Research 13, no. 2 (2015): 49–64. http://dx.doi.org/10.2308/jltr-51134.

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ABSTRACT One of the changes contained in the Tax Reform Act of 1986 is the tax on unearned income of minor children, also known as the “kiddie tax.” We review this tax, its legislative history, the amendments and interpretations that have enlarged its application, and the unintended consequences that resulted from the expansion of the kiddie tax to young adults up to the age of 24, specifically as it applies to taxable scholarship income. Many college students whose higher educations are heavily subsidized by scholarships may face significant tax burdens as a result of the kiddie tax. This rea
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Jum Nuraini and Chandrawati Chandrawati. "Analisis Faktor-faktor yang Mempengaruhi Penghasilan Masyarakat di Kabupaten Lombok Timur." Jurnal Eksbar 1, no. 1 (2024): 21–37. https://doi.org/10.29408/eksbar.v1i1.27117.

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The level of prosperity of the person is unearned from his wages/ income. If a worker/worker has a lot of competency certification, produces high product assets and slick work done, then it will automatically affect the amount of wages / income. This research aims to analyze variables that affect people's wages/income in East Lombok. The data source was obtained from the National Labor Force Survey (SAKERNAS) data of East Lombok. The method used is descriptive analysis to describe the state of variables and dummy regression to analyze qualitative free variables that are quantitative against bo
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Ogungbenle, Gbenga Michael, and Keshab Raj Phulara. "An Actuarial Comparison of General Business Insurance Loss Reserving: Evidence from Classical Chain Ladder and Cape-Cod Technical Provisions Numerical Techniques." Nepal Journal of Mathematical Sciences 4, no. 1 (2023): 33–46. http://dx.doi.org/10.3126/njmathsci.v4i1.53155.

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The assets and liabilities of a general insurance underwriter constitutes two main variables usually adopted when evaluating the solvency requirements of a general insurance firm under which technical provisions form an unprecedented part of insurance liabilities. The technical provision of a general insurance business comprises provisions for unearned premiums and provisions for claims. The technical provisions specified under solvency II requirements asserts that the classical actuarial techniques for evaluating the best estimate for provisions in general business insurance obligations conta
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Sung, Baik-Kwan. "Introduction of the "Real-Name Financial Dealing System": Its Effects and Promotion." Korean Journal of Policy Studies 5 (December 31, 1990): 143–68. http://dx.doi.org/10.52372/kjps05009.

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With the aims of normalizing financial transactions, establishing a fair economic system by raising equity of tax burdens as well as contributing to a balanced development of economic community, the government on July 1989, decided to carry out preparations for the implementation of a real-name financial dealing system and a global taxation system for incomes from financial assets, effective 1, 1991. The Ministry of Finance, in a statement setting forth the basic direction of the future tax system management, harshly criticized the growth-oriented economic policy of the past by saying, "econom
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Birch, Kean. "Technoscience Rent: Toward a Theory of Rentiership for Technoscientific Capitalism." Science, Technology, & Human Values 45, no. 1 (2019): 3–33. http://dx.doi.org/10.1177/0162243919829567.

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Contemporary, technoscientific capitalism is characterized by the (re)configuration of a range of “things” (e.g., infrastructure, data, knowledge, bodies) as assets or capitalized property. Accumulation strategies have changed as a result of this assetization process. Rather than entrepreneurial strategies based on commodity production, technoscientific capitalism is increasingly underpinned by rentiership or the appropriation of value through ownership and control rights (e.g., intellectual property [IP]), monopoly conditions, and regulatory or market devices and practices (e.g., investment d
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Duchinska, N. I., and J. N. Chayka. "ACCUMULATION OF CAPITAL IN VOLATILE MARKET CONDITIONS." Economic innovations 19, no. 2(64) (2017): 94–100. http://dx.doi.org/10.31520/ei.2017.19.2(64).94-100.

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There are three stages of the process of capital accumulation in Ukraine. At the first stage there was a primary accumulation of capital. At this stage, the accumulation of capital was largely unearned and was not based on the voluntary association of private capital, but due to the policy and rapid dismantling of state-owned enterprises and the creation of various companies on their basis. Capital formation was carried out at the expense of the mechanism of large-scale and rapid redistribution of assets between industries and economic entities, as a result of the development of the principles
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Родченков, М. В. "Methodological aspects of the convergence of national accounting systems under the influence of IFRS." Audit and Financial Analysis, no. 1 (March 30, 2021): 41–47. http://dx.doi.org/10.38097/afa.2021.89.23.006.

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Результаты принятия в 140 странах общей методологии международных стандартов учета и отчетности (далее – МСФО) в дополнение, а в четырёх случаях как полное замещение национальных систем учета и отчетности (далее – НСУО), требуют выделения возникающих при конвергенции НСУО под влиянием МСФО методологических проблем. В том числе проблем, связанных с асимметрией оценки стоимости активов компаний с учетом особенностей национального регулирования; сложностями реализации решений селективного применения на уровне государств отдельных стандартов МСФО; различиями в интерпретации положений стандартов и
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Kim, Dokyun, and Jongmin Yang. "Asset Economy and Policy Attitudes : A Study on Attitudes towards Taxation for the Unearned Income by Gender, Age Group, and Labor Market Status." ECONOMY AND SOCIETY 139 (September 30, 2023): 191–231. http://dx.doi.org/10.18207/criso.2023..139.191.

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Dissertations / Theses on the topic "Unearned assets"

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Набок, Р. М. "Підходи до управління недохідними активами банку". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/61168.

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Управління активами банку – один з підходів, який дозволяє банку балансувати між такими показниками як “ліквідність-дохідність”. Перш за все слід зазначити, що управління активами банку або певною їх частиною не може здійснюватися окремо від управління пасивами, оскільки банк є інтегральною системою, що вимагає комплексності в своїй оцінці. Для здійснення аналізу недохідних активів з позиції вирішення дилеми “ліквідність-дохідність” пропонуємо використати коефіцієнт співвідношення недохідних та дохідних активів.
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Books on the topic "Unearned assets"

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Wong, David B. Dignity in Confucian and Buddhist Thought. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780199385997.003.0004.

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“Dignity” in the Western tradition typically connotes the inherent and unearned worth that entitles each person to respectful attitudes and treatment. Confucian and Buddhist thought contains concepts that overlap with this concept, making possible a three-way dialogue. Confucianism forthrightly asserts the special value of the individual, but that special value lies in one’s capacities to connect with others and to create a truly worthwhile life of relationships. Correspondingly, if one fails to develop these capacities, one may lose one’s dignity. A possible basis in Buddhism for human dignit
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Book chapters on the topic "Unearned assets"

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Lessambo, Felix I. "Prepaid Expenses, Unearned Income, and Other Current Assets." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_5.

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Lessambo, Felix I. "Prepaid Expenses, Unearned Income, and Other Current Assets." In Financial Statements. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_5.

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Edwards, Korie Little, and Rebecca Y. Kim. "White Pastor Privilege." In Estranged Pioneers. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780197638309.003.0006.

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Abstract This chapter examines the experiences of white pastors who head multiracial congregations. Heading a multiracial congregation is challenging for them. No matter who you are, creating a racially and ethnically diverse religious community in a society that is as highly racialized and segregated as the United States is challenging. There is an emotional toll associated with trying to bring people together from different racial and ethnic backgrounds into a single community regardless of whether that person is a white pastor or a pastor of color. However, the difference between white past
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Rakner, Lise. "15. Governance." In Politics in the Developing World. Oxford University Press, 2017. http://dx.doi.org/10.1093/hepl/9780198737438.003.0015.

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This chapter examines the concepts of governance and, specifically, good governance. The good governance agenda and the indices developed to assess governance have been criticized for being too encompassing and for not adequately distinguishing between how power is obtained (the input side of politics) and how power is exercised once in office (the output side of politics). Increasingly, scholars are calling for a separation between governance and democracy. The chapter first considers various conceptualizations of governance and good governance before discussing the link between governance an
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Bhardwaj, Akashdeep, Pradeep Singh, and Ajay Prasad. "Forensics Investigation Reporting." In Practical Digital Forensics: A Guide for Windows and Linux Users. BENTHAM SCIENCE PUBLISHERS, 2024. https://doi.org/10.2174/9789815305579124010011.

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Digital forensic investigation reports are integral components of forensic examinations, providing comprehensive documentation of the investigation process, methodologies employed, and findings unearthed. In a landscape inundated with digital complexities and evolving cyber threats, these reports serve as vital tools for legal proceedings, regulatory compliance, and organizational security measures. The chapter presents a set of abstract templates that may assist investigators to plan and document their proceedings. The sections will guide the investigators towards proper and foolproof case re
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BAŞ, Ali. "KEYKUBADİYE SARAYI KAZISI." In CUMHURIYETIN BIRINCI YÜZYILINDA ANADOLU’DA TÜRK DÖNEMI ARKEOLOJI ÇALISMALARI. Türkiye Bilimler Akademisi, 2023. http://dx.doi.org/10.53478/tuba.978-625-8352-61-0.ch05.

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Kayseri Keykubadiye Palace, built by Alaeddin Keykubad I in the mid-1220s and destroyed during the Mongolian invasion of Kayseri after the Battle of Kösedağ in 1243, has survived to the present day with the remains of two ruined structures called the Four Arched Building and the Vaulted Building. After the drilling and cleaning work carried out around both structures in 2014, excavations have been carried out in the palace since 2015. Excavations were carried out for a long time around the Four Arched Structure in the palace campus, where everything is under the ground except for the two build
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Badalyan, Mikayel, Stéphane Deschamps, Henrik Danielyan, and François Fichet de Clairfontaine. "On the Water System of Erebuni Fortress." In The Culture of Water Use in Armenia from Ancient Times to Our Days. AICA-Armenia, Institute of Contemporary Art, 2024. https://doi.org/10.70459/cm/2024.001.117.

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Urartu (Biaina, Kingdom of Ararat, Kingdom of Van) is considered to have had one of the most developed irrigation systems among powers in the Ancient Near East. Many cuneiform inscriptions left by the monarchs of the Ararat Kingdom mention the construction of canals, artificial lakes, cisterns etc. To date, important investigations have been carried out in the study of Urartian canals, artificial lakes, and dams. However, there is a lack of research on the water systems (supply or sewage) in the Urartian fortresses themselves. In this context, the excavations carried out in the Altıntepe Urart
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ÇAYCI, Ahmet, and Zekeriya ŞİMŞİR. "GEVALE KALESİ ARAŞTIRMALARI." In CUMHURIYETIN BIRINCI YÜZYILINDA ANADOLU’DA TÜRK DÖNEMI ARKEOLOJI ÇALISMALARI. Türkiye Bilimler Akademisi, 2023. http://dx.doi.org/10.53478/tuba.978-625-8352-61-0.ch25.

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Gevale Castle is located on a volcanic hill 10 km west of Konya. It contains signs of life starting from the Hittites to the end of the Karamanoğlu Principality period. Especially before the Anatolian Seljuks conquered Konya, they achieved political, military and psychological superiority by taking this castle. In addition to its importance in Anatolian Seljuk History, the castle, which was the shelter and shelter of the sultans, has become an important place in terms of hosting political history. Anatolian Seljuk History has become more understandable thanks to the information in the sources
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Reports on the topic "Unearned assets"

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Pelletier, Austin, Amanda Hohner, Idil Deniz Akin, et al. Bench-scale Electrochemical Treatment of Co-contaminated Clayey Soil. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-018.

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Industrial soil contamination is frequently unearthed by transportation agencies during construction within the right-of-way. As a result, transportation agencies may experience construction delays. Soils co-contaminated with high-molecular-weight polycyclic aromatic hydrocarbons (HMW-PAHs) and metals are commonly encountered in Illinois and exhibit recalcitrance towards conventional treatment technologies. This issue is exacerbated in the fine-grained soils common to Illinois, where low-permeability and immense sorption capacity increase treatment complexity, cost, and duration. Contaminated
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