Tag: Economic

The Economic Function of Deferred Taxes


Free Download The Economic Function of Deferred Taxes By Anna Harumova
2016 | 135 Pages | ISBN: 1443817082 | PDF | 2 MB
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.

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International Economic Growth


Free Download International Economic Growth By Prof. Dr. Michael Carlberg (auth.)
1997 | 216 Pages | ISBN: 3790809950 | PDF | 11 MB
This book deals with international growth, featuring the dynamics of foreign debt and domestic capital. It proves useful to consider the Solow model, the overlapping generations model and the infinite horizon model. Phase diagrams serve to trace out the processes of adjustment induced by various shocks. Take for instance an increase in the saving rate, a rise in the rate of labour growth, or a one-time technical progress. What will be the effects on the balance of payments, the foreign position, the stock of capital, and consumption? The first chapter is concerned with the small open economy, chapter II is on large countries. In chapter III capital mobility is restricted, in chapter IV labour mobility is introduced, in chapter V wages are fixed, and in chapter VI growth becomes endogenous.

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Dynamic modeling and applications in global economic analysis


Free Download Dynamic modeling and applications in global economic analysis By Ianchovichina, Elena;Walmsley, Terrie Louise
2012 | 437 Pages | ISBN: 1139059920 | PDF | 7 MB
"This book presents the technical aspects of an economic model that can be used to examine issues of global economic significance, such as the impact on the world economy of changes in trade and environmental policies. The book provides a number of studies using the model to examine trade reform, growth and investment, climate change, natural resources, technology and demographic change and migration"–

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The Autocrat’s Predicament The Political Peril of Economic Upgrade in Single-Party Authoritarian Regimes


Free Download Timothy R. Heath, "The Autocrat’s Predicament: The Political Peril of Economic Upgrade in Single-Party Authoritarian Regimes"
English | ISBN: 1666947393 | 2023 | 232 pages | EPUB, PDF | 315 KB + 2 MB
In their quest for national revival, China’s leaders under Xi Jinping have sought to improve the economy’s performance. The disappointing economic record of authoritarian regimes provides ample grounds for doubt, yet not all have failed. Why have some succeeded where most did not? The theory of the "enabling condition" highlights the central role that politics plays in the pursuit of economic advancement. The theory explains that a political situation characterized by a strong central leadership, weak elite opposition, and a united public offers favorable prospects for enacting concentrated growth policies. This arrangement enables the central leadership to enlist the public in convincing elites to implement policies that they might otherwise resist. Focusing on the experience of single party, authoritarian regimes, The Autocrat’s Predicament: The Political Peril of Economic Upgrade in Single Party, Authoritarian Regimes examines episodes in the histories of the People’s Republic of China, Taiwan, and the Soviet Union. It concludes that China’s unfavorable political situation could be potentially unfriendly for its ambitions to build an efficient, highly productive economy.

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Leadership and Economic Development Challenges in Post-Colonial Africa Creating Inclusive Economic Growth


Free Download Leadership and Economic Development Challenges in Post-Colonial Africa: Creating Inclusive Economic Growth
English | 2023 | ISBN: 3031456629 | 254 Pages | PDF EPUB (True) | 4.4 MB
This book explores the economic and development challenges seen within post-colonial Africa. Particular attention is given to governance and political leadership challenges within Africa and how they have resulted in poor education facilities, a lack of infrastructure development, corruption, and economic insecurity. The ways in which Africa’s natural resources and agricultural land have not been utilised to drive development and economic growth are examined in relation to internal political conflicts. Broader issues, such as labour exploitation, financial leakage, and the exclusion of women from decision making, are also discussed.

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Economic Developments in Contemporary Russia


Free Download Ian Jeffries, "Economic Developments in Contemporary Russia"
English | 2010 | pages: 569 | ISBN: 0415603447, 1138993255 | PDF | 3,0 mb
This book provides a comprehensive overview of Russia’s difficult economic transition from a command economy since the early 1990s. It covers the financial crisis of August 1998 and the global financial crisis a decade later. Key subjects covered include economic transition, privatization and liberalization; changes in land ownership and agriculture; energy; foreign direct investment; economic stabilization; and economic performance. Russia is well endowed with raw materials, especially oil and natural gas; this book argues that in some ways this has not helped Russia’s attempts to become a more diversified and high-tech economy.

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China’s Economic System Reform (1978-2018)


Free Download China’s Economic System Reform (1978-2018)
English | 2024 | ISBN: 9819992664 | 269 Pages | PDF EPUB (True) | 1.3 MB
This book analyzes and summarizes the process and achievements of China’s economic restructuring from 1978 to 2018, including the objectives of China’s economic restructuring, the initial stage of market-oriented reform (1979-1984), the comprehensive development stage of market-oriented reform (1985-1992), and the initial establishment stage of market-oriented reform system (1993-2000). The book illustrates the achievements and significance of China’s economic system reform during the stage of system improvement (2001-2011) and the stage of comprehensive deepening reform focusing on market-oriented reform (2012-2018). It has great international significance to summarize the experiences of China’s economic restructuring, and it is conducive to continuing the reform and achieving the final victory of the reform.

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Urban Socio-Economic Segregation and Income Inequality A Global Perspective (2024)


Free Download Urban Socio-Economic Segregation and Income Inequality: A Global Perspective by Maarten van Ham
English | EPUB | 2021 | 518 Pages | ISBN : 3030645681 | 138.7 MB
This book investigates the link between income inequality and socio-economic residential segregation in 24 large urban regions in Africa, Asia, Australia, Europe, North America, and South America. It offers a unique global overview of segregation trends based on case studies by local author teams. The book shows important global trends in segregation, and proposes a Global Segregation Thesis.

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Economic Recovery, Consolidation, and Sustainable Growth


Free Download Economic Recovery, Consolidation, and Sustainable Growth: Proceedings of the 6th International Scientific Conference on Business and Economics (ISCBE), North Macedonia, May 2023 by Abdylmenaf Bexheti, Hyrije Abazi-Alili, Léo-Paul Dana, Veland Ramadani, Andrea Caputo
English | PDF EPUB (True) | 2024 | 843 Pages | ISBN : 3031425103 | 70.4 MB
This book presents carefully selected chapters from the proceedings of the 6th International Scientific Conference on Business and Economics (ISCBE),Tetovo, North Macedonia, which took place in May 2023. The chapters address a wide range of areas relevant to contemporary business and economics issues such as economic shocks, high inflation, energy crisis, COVID-19, growth prospects, economic forecast, labor market, gender inequalities, migration, entrepreneurship, and family businesses, firm development and innovations, technological transformation, etc. Researchers learn about the latest studies that discuss emerging challenges and perspectives of business and economics in the perspective of post-crisis economic recovery, consolidation, and stability.

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