This paper presents a non-parametric approach for adjusting the multifactor productivity growth (MFPG) measure for variations in capacity utilization over time. In the framework developed here, a capital utilization measure is derived from the economic theory of production and is estimated by...

Le present article decrit une approche non parametrique de la correction de la mesure de la croissance de la productivite multifactorielle (CPMF) visant a tenir compte des variations de l'utilisation de la capacite au fil du temps. Dans le cadre elabore ici, en partant de la theorie economique...

Le present rapport decrit les revisions apportees a la mesure de la croissance de la productivite multifactorielle (PMF) et aux variables connexes dans le secteur des entreprises et pour differentes industries. Ces revisions ont decoule de la revision historique du Systeme de comptabilite...

Les contrats de location constituent un outil important pour obtenir l?acces a des actifs, obtenir du financement et reduire l?exposition du preneur aux risques qui sont inherents a la propriete d?actifs. Un contrat de location peut prendre la forme d?une location acquisition ou d?une location...

This paper highlights revisions to multifactor productivity (MFP) growth and related variables in the business sector and in individual industries, which resulted from the historical revision of the Canadian System of National Accounts (CSNA) released October 1, 2012, revisions to the labour...

Leasing is an important means of gaining access to assets, of obtaining finance, and of reducing a lessee?s exposure to the risks inherent to asset ownership. A lease can be either a financial lease (capital lease) or an operating lease (capital rental). A financial lease is one where the legal...