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In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...
Persistent link: https://www.econbiz.de/10008871189
accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …
Persistent link: https://www.econbiz.de/10005619703
connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …
Persistent link: https://www.econbiz.de/10005621680
The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which...
Persistent link: https://www.econbiz.de/10008924842
Agribusiness is the buzzword these days and is the main force behind the commercialization of the agriculture. Contract farming, One stop shop, Opening of the retail stores, starting of the terminal markets, establishment of processing units etc. has proved that agribusiness is very much...
Persistent link: https://www.econbiz.de/10009004198
The document is structured in a way that 3 Sections discuss on a rather general level the interplay of IT with people, change, and the state. After an interlude about IT as a global commodity a more specified Section addresses the interaction of IT with business (the engine powering human...
Persistent link: https://www.econbiz.de/10011113657
While we have been preoccupied with the latest i-gadget from Apple and with Google's ongoing expansion, we may have missed something: the fundamental transformation of whole firms and industries into giant information-processing machines. Today, more than eighty percent of workers collect and...
Persistent link: https://www.econbiz.de/10010535213
Due to the rising relevance of the economy and economic questions in the 20th century, Business Administration has become an important subject in higher education. Its fast growing student numbers during the last decades show its weight within the higher education institutions, even though it is...
Persistent link: https://www.econbiz.de/10005518237
This paper illustrates a procedure for fitting financial data with alpha-stable distributions. After using all the available methods to evaluate the distribution parameters, one can qualitatively select the best estimate and run some goodness-of-fit tests on this estimate, in order to...
Persistent link: https://www.econbiz.de/10005836427
This paper reports several entirely new results on financial market dynamics and option pricing We observe that empirical distributions of returns are much better approximated by an exponential distribution than by a Gaussian. This exponential distribution of asset prices can be used to develop...
Persistent link: https://www.econbiz.de/10005836619