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Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes ...
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Andreas Meyer-Aurich and Yusuf Nadi Karatay
The reduction of nitrogen (N) fertilizer use is a possible greenhouse gas (GHG) mitigation option, whereas cost estimation highly depends on assumptions of the yield response function. This paper analyzes the potential and range of GHG mitigation costs w...
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Luka Vukic and Iven Kraemer
External transport costs are becoming an increasingly important factor in the choice of transport routes. According to sustainability principles, the first choice criterion should be the route with the least harmful impact on the environment and health. ...
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Basil Odermatt, Nina Keil and Markus Lips
To promote the provision of animal-friendly housing and management exceeding the minimal legal standards, the Swiss government offers direct payments through two programs for several farm animal species. In dairy cows the BTS program pays for group housi...
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Basil Odermatt, Nina Keil and Markus Lips
To promote the provision of animal-friendly housing and management exceeding the minimal legal standards, the Swiss government offers direct payments through two programs for several farm animal species. In dairy cows the BTS program pays for group housi...
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Obert Matarirano,Germinah E. Chiloane-Tsoka,Daniel Makina
AbstractBackground: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect ...
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Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher
AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business?s internal tax compliance costs (ho...
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N. P. Snachov,M. V. Korchakovskaya,I. N. Lomtieva
Pág. 292 - 297
The importances of the historical cost indicate a memo public reporting and cost accounting of primitive society. Knowledge of the costs originates from the theory of value. Foundations of modern vision expenses were laid out in the XIX th century. Incre...
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Dinghuan Yuan, Yung Yau, Wenyi Lin and Jianxin Cheng
A well-designed institutional arrangement for urban village redevelopment projects (UVRPs) must consider transaction costs, but academic papers discussing it from the perspective of transaction cost economics are lacking. This paper applies theory of tra...
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Alexander N. Vizgunov,Yuri V. Trifonov
Pág. 1 - 6
One of the most complex problems of implementing corporate process-based management includes arrangements for accounting and analysis of costs related to business process execution. Methods conventionally used to these ends cannot be leveraged in terms o...
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Mónica Pinilla-Roncancio
People with disabilities are more likely than individuals without disabilities to face higher levels of deprivation and multidimensional poverty, and those deprivations might be associated with the extra costs of living with a disability. However, there ...
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Ivana Jovanovic, Maja Percic, Marija Korican, Nikola Vladimir and Ailong Fan
Autonomous and unmanned shipping are currently trending research topics within the maritime sector, with the promise of a reduction in operating costs and an increase in safety. Although they bring higher investment costs, due to the long lifetime of shi...
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Dewi Anggraini, Yuli Nurhayati
Pág. 381 - 387
This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data s...
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. Elvalina,David P.E. Saerang,Victorina Z. Tirayoh
Pág. 51 - 62
Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be taken in planning at every alterna...
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Ujene, A.O.,Idoro, G.I.,Odesola, I.A.
Pág. 102 - 113
This study assesses 12 types of project overhead costs, 6 methods of allocation and 15 factors which affect project overhead costs in South-South of Nigeria. The objective is to compare small and medium contractors? perception of the methods of allocatio...
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Stefan Marschnig
Pág. 1884 - 1893
A detailed and serious cost calculation is a precondition for a competitive offer of railway traffic services in future. This task does not only concern the Train Operating Companies (TOCs), but also the Infrastructure Managers (IMs) when transferring th...
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Hristina Lebanova, Svetoslav Stoev, Emilia Naseva, Violeta Getova, Wei Wang, Ugne Sabale and Elina Petrova
Bulgaria is among the European Union (EU) countries with the highest burden of cervical cancers and life expectancy below the EU average. The majority of cervical cancer cases (more than 95%) are caused by the human papillomavirus (HPV). The aim of this ...
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Bojana Petrovic, Xingxing Zhang, Ola Eriksson and Marita Wallhagen
The objective of this paper was to explore long-term costs for a single-family house in Sweden during its entire lifetime. In order to estimate the total costs, considering construction, replacement, operation, and end-of-life costs over the long term, t...
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???? ????????????? ???????, ?????? ?????????? ??????, ??????? ????????? ???????, ????? ???????? ???????
Pág. 5 - 11
The article deals with the assessment of the energy costs of the end users of the logistics system in the process of using the material flow. The goal of the study is to determine the impact of consumers on the choice of a logistics system. The task is t...
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Anacleto Rizzo, Riccardo Bresciani, Nicola Martinuzzi and Fabio Masi
French Reed Bed (FRB) is a particular constructed wetland (CW) solution which receives raw wastewater. Data from the full-scale FRB wastewater treatment plant of Castelluccio di Norcia (center of Italy) were collected to show the FRB capability to minimi...
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