Search Results - subject:"residual value"

Aspecte privind modelele de interpretare a variabilei reziduale

ANGHELACHE, Gabriela-Victoria; PARTACHI, Ion; … - In: Romanian Statistical Review Supplement 60 (2012) 3, pp. 174-179

The linear correlation quotient allows us to ascertain the existence of a linear link between the variables of the regression model. This paper attempts to examine the interpretation of the residual variables through the perspective of models used.

Persistent link: https://www.econbiz.de/10010860001

Optimal (under-)pricing and allocation of publicly provided goods

Scrogin, David - In: Theoretical economics letters 7 (2017) 4, pp. 683-695

Persistent link: https://www.econbiz.de/10011706518

DETERMINATION OF RESIDUAL VALUE WITHIN THE COST BENEFIT ANALYSIS FOR THE PROJECTS FINANCED BY THE EUROPEAN UNION

Laurentiu, Droj - In: Annals of Faculty of Economics 1 (2011) 2, pp. 354-360

the residual value in the European financed investment projects. Several methods of calculation of the Residual Value were … paper proposes to address the three main methods of calculation of the residual value and later to study its impact over the … calculation of the residual value previously published studies and official documentations were analyzed. The main methods for …

Persistent link: https://www.econbiz.de/10009650859

CONTRADICTORY ASPECTS ASSESSMENT ON INTANGIBLE ASSETS

Necşulescu, Ecaterina - In: Theoretical and Applied Economics 5(558)(supplement) (2011) 5(558)(supplement), pp. 818-824

In Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets worth less than 3% of total assets and none of the companies has not reviewed the assets. In crisis...

Persistent link: https://www.econbiz.de/10009291703

Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis

Ecaterina, Necsulescu; Onose Valeriu–Laurenþiu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 901-906

Intangible assets include all assets that have no physical form, but which contribute, directly or indirectly, to obtaining a business profit. Taking into consideration the analysis of our study, the conclusion of the paper is that in Romania, the evaluation of intangible assets is rarely used...

Persistent link: https://www.econbiz.de/10010631813

The particularities of the analysis of cost – profit in the railway system in Romania

CIUREZU, Tudor; FIRTAT, Anduena - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2010) 11, pp. 169-176

The necessary investments for the modernization and rehabilitation of the infrastructure of the railway in our country, for the strategic adaptation of the railway transport, determines some particularities in the process of making the analysis of cost-profit, through some elements taken into...

Persistent link: https://www.econbiz.de/10008520643

ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS”

Străoanu, Boni; Iov, Daniela - In: Romanian Economic Business Review 5 (2010) 4, pp. 132-142

Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor),...

Persistent link: https://www.econbiz.de/10008838454

IAS 16 Property, Plant and Equipment - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2009

The International Accounting Standards Committee issued the the International Accounting Standard 16 Property, Plant and Equipment. The objective of IAS 16 is to prescribe the accounting treatment for Property, Plant and Equipment (PPE) so that users of the financial statements can discern...

Persistent link: https://www.econbiz.de/10011109732

The European used-car market at a glance: Hedonic resale price valuation in automotive leasing industry

Prado, Sylvain Michael - EconomiX, Université Paris Ouest-Nanterre la Défense … - 2009

impacted by the forecasted resale price of the asset (residual value). We apply the Hedonic methodology to European auto lease … calculated on two vehicle versions (Audi A4 & Ford Focus) allowing a comparison of market depreciation patterns and residual … value risks. …

Persistent link: https://www.econbiz.de/10005012994

EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS

Mihaela, Tulvinschi; Irina, Chirita - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1186-1191

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic …

Persistent link: https://www.econbiz.de/10008511949