Search results for " Income"
showing 10 items of 340 documents
Evaluation of Female Entrepreneurs’ Emotional Feedback
2018
Female unemployment rates are very high in Turkey. Women’s participation in the work force will not only increase the national income but also increase the number of female entrepreneurs in business life to join what is traditionally considered a man’s world. Although there are few (only about 8.5%) women in management, there are women in top and decision-making positions. To encourage Turkish women into entrepreneurship, there are third-party online organizations which share and publicize online success stories of Turkish female entrepreneurs. This research aims to discover the factors related to female entrepreneurs’ success in business life. The aim of the research is to evaluate female …
The impact of climate change on the distribution of rural income in Ethiopia
2018
Recent evidence suggests that global climate change is likely to increase the incidence of environmental disasters, as well as the frequency of extreme weather events. As a result, it is generally recognized that climate and weather variability has negative impacts on households’ welfare relying mainly on agriculture. In Ethiopia, 95% of the population depends on rain-fed agriculture and consequently the economic impact of climate change is crucial for small-scale farmers’ food security and welfare. The objective of this study is to provide a comprehensive analysis of the impact of climate change on rural households’ welfare in Ethiopia by using a Quantile Regression (QR) analysis. The main…
The Risk-Relevance of Accounting Data: Evidence from the Spanish Stock Market
2006
This paper analyses the relevance of accounting fundamentals to inform about equity risk as measured by the cost of equity capital. Assuming the latter is a summary measure of how investors make decisions regarding the allocation of resources, the strength of the association between the cost of capital and the accounting-based measures of risk indicates how important these measures are for market participants when making economic decisions. To infer the cost of equity capital, we use the O'Hanlon and Steele's method, which is based on the residual income valuation model. Moreover, we use the insights from this model to provide a theoretical underpinning for the choice of the accounting vari…
Measurement Invariance and Construct Validity of the Satisfaction With Life Scale (SWLS) in Community Volunteers in Vietnam.
2022
Worldwide, the Satisfaction With Life Scale (SWLS) has become the most widely used measure of life satisfaction. Recently, an authorized Vietnamese-language version has been introduced. Using a convenience sample comprising community volunteers from Ho Chi Minh City (N = 1073), confirmatory support was found for the cross-national constancy of the one-dimensional structure underlying the SWLS. Corrected item–total polyserial correlations and Omega coefficient were satisfactory. Using multi-group confirmatory factor analysis, configural, metric, and scalar invariance of the SWLS factorial structure were tested by gender, age, marital status, income, and educational level. Strong evidence of …
Comparing Different Estimation Methodologies of Regional GDPs in Latin American Countries
2020
This chapter presents a survey of the different methods used to reconstitute long-run income estimations for the Latin American regions. The main purpose is to alert on potential biases derived from them. Although the bottom-up approaches based on the direct estimation of aggregate production, income or expenditure are the preferred option, they have barely been used. The main reason is that all of them are highly data-demanding. Instead, the indirect non-parametric approaches, combined sometimes with direct estimations for agriculture and extractive industries, have been the most recurrent way to estimate output. Out of the nine countries in the sample, seven have followed this “mixed appr…
Equity valuation in practice: The influence of net financial expenses
2014
Abstract This study investigates the relevance of net financial expenses with respect to equity valuation in an IFRS accounting regime. According to the residual earnings valuation model, income related to balance sheet items that are recorded at fair value is not applicable for valuation purposes. There are no residual earnings associated with these items because the balance sheet provides ‘perfect’ value estimates for the items in question. In accordance with the contention that under IFRS, aggregate net financial liabilities are recorded at a book value that is close to fair value, this study demonstrates that net financial expenses are not associated with the market prices of stocks. Th…
Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
2006
ABSTRACT This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this …
OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on t…
2016
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.
Fair Planning and Affordability Housing in Urban Policy. The Case of Syracuse (Italy)
2016
Equalization can be implemented in the planning process by means of several tools. The Syracuse’s Master Plan has used “urban negotiation” to obtain land for facilities and public infrastructure in different urban areas basing on the rule of the transfer of a portion of land in return for the building permission for the remaining part of each property to be developed. The Master Plan also aimed at providing social housing because the economic crisis has amplified the gap between housing market prices and household income. This study proposes an equalization and compensation model to support the urban negotiation for providing the indexes of a fair and convenient development of several inter…
The Role of Net Interest Margin in Improving Banks’ Asset Structure and Assessing the Stability and Efficiency of their Operations
2014
Abstract Against the background of the growing diversity of financial instruments, technological progress and increasing interconnectedness of financial institutions, ensuring the stability of the banking sector has become an important task for economic policy in every country. This paper shows that net interest margin is the most appropriate criterion for evaluating the effectiveness and stability of banks’ operations. It is superior to the return on assets in illustrating how successfully a bank manages its interest bearing assets. The author analyzes banking sectors in the Baltic countries, the Euro Area as well as the United States and their management strategies, as well as indicators …