scholarly journals Depreciation rates in a transition economy: evidence from czech panel data

1999 ◽  
Vol 8 (3) ◽  
Author(s):  
Lubomír Lízal

This paper examines industrial differences in depreciation rates and thesuitabilitz of financial data for a microeconomic analzsis. Depreciation isa main source of enterprise investment and serves as a source forreplacement of obsolete or used-up capital. The findings on capitalstructure in this paper are consistent with the common view that heavzindustrz firms have long-life capital while firms operating in electronics,or light industrz as a whole, have a capital structure containing a higherportion of a short-life capital. Also, larger firms are more likelz to havea higher portion of long-life capital, like real estate. The last conclusiondrawn from this analzsis is that certain tzpes of financial data might behighlz influenced bz seasonal effects which could operate a s a measurementerror and therefore distort estimates which are sensitive to them.

1988 ◽  
Vol 19 (3) ◽  
pp. 251-258 ◽  
Author(s):  
Virginia I. Wolfe ◽  
Suzanne D. Blocker ◽  
Norma J. Prater

Articulatory generalization of velar cognates /k/, /g/ in two phonologically disordered children was studied over time as a function of sequential word-morpheme position training. Although patterns of contextual acquisition differed, correct responses to the word-medial, inflected context (e.g., "picking," "hugging") occurred earlier and exceeded those to the word-medial, noninflected context (e.g., "bacon," "wagon"). This finding indicates that the common view of the word-medial position as a unitary concept is an oversimplification. Possible explanations for superior generalization to the word-medial, inflected position are discussed in terms of coarticulation, perceptual salience, and the representational integrity of the word.


2020 ◽  
Vol 10 (1-2) ◽  
pp. 59-68
Author(s):  
Peter Takáč

AbstractLookism is a term used to describe discrimination based on the physical appearance of a person. We suppose that the social impact of lookism is a philosophical issue, because, from this perspective, attractive people have an advantage over others. The first line of our argumentation involves the issue of lookism as a global ethical and aesthetical phenomenon. A person’s attractiveness has a significant impact on the social and public status of this individual. The common view in society is that it is good to be more attractive and healthier. This concept generates several ethical questions about human aesthetical identity, health, authenticity, and integrity in society. It seems that this unequal treatment causes discrimination, diminishes self-confidence, and lowers the chance of a job or social enforcement for many human beings. Currently, aesthetic improvements are being made through plastic surgery. There is no place on the human body that we cannot improve with plastic surgery or aesthetic medicine. We should not forget that it may result in the problem of elitism, in dividing people into primary and secondary categories. The second line of our argumentation involves a particular case of lookism: Melanie Gaydos. A woman that is considered to be a model with a unique look.


GIS Business ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 29-47
Author(s):  
Vibha Tripathi

The study tries to investigate the key determinants of capital structure of leading automobile companies and the Automobile Industry in India. The study also tracks the theory implications, i.e. trade off vs. pecking order in these firms and the industry in general. An attempt is to see, if individually each sample company and the whole industry are influenced by the same determinants of capital structure. Pooled ordinary least squares and panel data econometric techniques such as fixed effect models are used to investigate the most significant determinants that affect the capital structure choice of 10 leading companies categorized as BSE Auto Top 100 and the Automobile Industry as a whole for a period of 14 years from 2000–2001 to 2013–2014. The study reveals some interesting facts and results. Multiple regression analysis reveals that while profitability and size are significant determinants in most of the leading companies; NDTS, Growth, and Debt service coverage ratio are not significant for these companies. While the Panel data results of the Automobile Industry as a whole reveals that profitability is the only significant determinant having negative relationship with debt equity ratio; and the other variables are insignificant. Also individual companies coefficient results shows implications of mix of pecking order and trade off theories while the panel data results of the whole Industry strongly supports the Pecking order theory.


2019 ◽  
Vol 118 (7) ◽  
pp. 147-154
Author(s):  
K. Maheswari ◽  
Dr. J. Gayathri ◽  
Dr. M. Babu ◽  
Dr.G. Indhumathi

The capital structure refers to the components of capital needed to establish and expand its business activities. The study was made with an objective to examine the determinants of capital structure of multinational and domestic companies listed in S&P BSE automobile sector. The study concluded that there is significant impact on capital structure determinants such as size, business risk, non debt shield tax, return on assets, tangibility, profit, return on capital employed and liquidity on the capital structure of multinational and domestic companies of Indian Automobile Sector.  


EMPIRISMA ◽  
2017 ◽  
Vol 26 (1) ◽  
Author(s):  
Limas Dodi

According to Abdulaziz Sachedina, the main argument of religious pluralism in the Qur’an based on the relationship between private belief (personal) and public projection of Islam in society. By regarding to private faith, the Qur’an being noninterventionist (for example, all forms of human authority should not be disturb the inner beliefs of individuals). While the public projection of faith, the Qur’an attitude based on the principle of coexistence. There is the willingness of the dominant race provide the freedom for people of other faiths with their own rules. Rules could shape how to run their affairs and to live side by side with the Muslims. Thus, based on the principle that the people of Indonesia are Muslim majority, it should be a mirror of a societie’s recognizion, respects and execution of religious pluralism. Abdul Aziz Sachedina called for Muslims to rediscover the moral concerns of public Islam in peace. The call for peace seemed to indicate that the existence of increasingly weakened in the religious sense of the Muslims and hence need to be reaffi rmed. Sachedina also like to emphasize that the position of peace in Islam is parallel with a variety of other doctrines, such as: prayer, fasting, pilgrimage and so on. Sachedina also tried to show the argument that the common view among religious groups is only one religion and traditions of other false and worthless. “Antipluralist” argument comes amid the reality of human religious differences. Keywords: Theology, Pluralism, Abdulaziz Sachedina


Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size


October ◽  
2016 ◽  
Vol 157 ◽  
pp. 63-89
Author(s):  
Aurelie Verdier

Against the common view that appropriation—of images, words, and machines—was the surest mark of Francis Picabia's modernism, Verdier posits that Picabia's constant reuse of visual and textual material was a melancholic symptom. Many of Picabia's pronouncements were, in fact, the very condemnation of his own system opposing the hand and the machine. Drawing from this analysis, Verdier argues that Picabia's art was never unambiguously modern nor reactionary; it was instead what Freud called “reactional.”


Res Publica ◽  
2021 ◽  
Author(s):  
Daniel Guillery

AbstractA common objection to a proposal or theory in political philosophy is that it is not feasible to realise what it calls for. This is commonly taken to be sufficient to reject a proposal or theory: feasibility, on this common view, operates as a straightforward constraint on moral and political theory, whatever is not feasible is simply ruled out. This paper seeks to understand what we mean when we say that some proposal or outcome is or is not feasible. It will argue that no single binary definition can be given. Rather, there is a whole range of possible specifications of the term ‘feasible’, each of which selects a range of facts of the world to hold fixed. No single one of these possible specifications, though, is obviously privileged as giving the appropriate understanding of ‘feasibility’ tout court. The upshot of my account of feasibility, then, will be that the common view of feasibility as a straightforward constraint cannot be maintained: in order to reject a moral theory, it will not be sufficient simply to say that it is not feasible.


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