Purpose This study examines how cash and stock bonus compensations influence top executives to allocate a firm's resources fixed intangible assets investment the extent which this relationship is conditional on executives' ownership, firm growth, internal flow leverage. Design/methodology/approach Using data from 213 non-financial non-utility UK FTSE 350 firms for period 2007–2015, generating t...

There is currently a national push to create a smarter, more flexible electrical grid. Traditionally, network branches (transmission lines and transformers) in the electrical grid have been modeled as fixed assets in the short run, except during times of forced outages or maintenance. This traditional view does not permit reconfiguration of the network by system operators to improve system perf...

We consider the optimal intertemporal consumption and investment policy of a constant absolute risk aversion (CARA) investor who faces fixed and proportional transaction costs when trading multiple risky assets. We show that when asset returns are uncorrelated, the optimal investment policy is to keep the dollar amount invested in each risky asset between two constant levels and upon reaching e...

The characteristic features of the accounting organization individual components non-current tangible assets, in particular fixed are examined article. main directions their analyzed, starting with formation nomenclature and ending display information about assets financial statements. Typical forms primary documents reflecting on receipt, transfer disposal considered. key elements policy enter...

Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in treatment fixed asset accounting is needed maximizing that role. Users financial statements urgently need information accordance with Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) so analysis needs to be done ensure whether has been ETAP SAK. The data used se...

Under the assumption that two financial assets evolve by correlated finite activity jumps superimposed on correlated Brownian motion, the value of a contingent claim written on these two assets is given by a two dimensional parabolic partial integro-differential equation (PIDE). An implicit, finite difference method is derived in this paper. This approach avoids a dense linear system solution b...

All elements of fixed asset, even those with the most elementary of technologies imagined by man undergo, as do all living beings, a certain amount of ageing and incidents. Engineers and economists on the one hand and biologists on the other, have in common certain concerns, frequently resorting to related mathematical laws and models. In order to manage an isolated item of fixed assets or one ...