The non-depreciability characteristic of farmland value implies that farm delinquencies and default may not necessarily lead to loan loss. Considering this, a model under the framework of Value-at-Risk is developed to estimate probabilities of debt coverage by farmland that is mortgaged to...

Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this...

Assessing the benefits of medical innovation—its impact on health outcomes—is as important as assessing the costs—its impact on health expenditure. Most formal studies have focused on the expenditure impacts of medical technology, partly because costs are more easily identified and...

2009 wurden die ersten Ergebnisse einer Studie zum Thema Entstehung, Diffusion und Wirkungen von Umwelt- bzw. Nachhaltigkeitsinnovationen vorgestellt (vgl. ifo Schnelldienst Nr. 14/2009). Dazu führte das ifo Institut eine branchenübergreifende Unternehmensbefragung und eine Patentanalyse auf...

В статье сущность устойчивого развития минерально-сырьевого комплекса (МСК) заключается в рассмотрении МСК как системы, учитывающей экологическую и...

Applying the model of absorptive capacity (ACAP), antecedents, predictors and moderators for green innovation and performance in the construction industry are investigated. The aim is to identify mechanisms that influence green innovation and environmental performance in a construction company....

Simple growth accounting shows that the negative scale effect of economic growth on the environment can be compensated by a composition effect, increasing the weight of less polluting productions, and by a technical progress favorable to the environment, in order to make possible a sustainable...