Capital investment incentives in an inflationary environment

The attention in this paper has been directed at the problem whether the 30% machinery investment allowance was sufficiently high enough seen against the background of the present double digit inflation. The authors arrived at the interesting conclusion that the shortfall at replacement is caused by the fact that depreciation for fiscal purposes is based upon historical cost and not on replacement cost. The investment allowance filled this gap and it was concluded that this allowance was high enough in the majority of cases

Replacement cost depreciation and cash flow requirements

In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on historical cost and the factors which should be considered in the calculation of the ratio of replacement cost depreciation to historical cost depreciation. These aspects are of importance to most enterprises and of particular importance to price-controlled enterprises. The most significant findings are that: there is no need to provide for backlog depreciation; additional depreciation needs only be provided to the extent that equity financing is used; and the ratio of replacement cost depreciation to historical cost depreciation is a function of the inflation rate, lives of assets and the applicable gearing ratios

The European Union as a Gated Community: The Two-faced Border and Immigration Regime of the EU

Contains fulltext : 46253.pdf (publisher's version ) (Closed access) Contains fulltext : 46253a.pdf (author's version ) (Open Access)19 p

Conjunto Internacional de Dados Essenciais de Enfermagem: comparação com dados na área de Saúde da Mulher Conjunto Internacional de Datos Esenciales para Enfermería: comparación con datos en el área de Salud de la Mujer International Essential Data Set for Nursing: a comparison with data in the area of Women's Health

OBJETIVO: Comparar o Conjunto Internacional de Dados Essenciais de Enfermagem com o conjunto de dados de enfermagem utilizados em formulários de coleta para a área da Saúde da Mulher. MÉTODOS: Trata-sede um estudo observacional, descritivo, retrospectivo e correlacional, desenvolvido a partir de formulários de levantamento de dados de interesse de enfermagem na área de saúde materna validados. RESULTADOS: Na primeira categoria, dos seis ítens presentes, quatro estavam contemplados. Na segunda, todos podem ser considerados presentes, inclusive o ítem gênero que, embora não explícito, estava contemplado por razão da área estudada. A terceira categoria estava totalmente contemplada nos formulários. CONCLUSÃO: os formulários utilizados foram considerados satisfatórios, servindo para os propósitos de documentação e análise do processo de trabalho dos enfermeiros, viabilizando quantificar e qualificar a sua contribuição para a qualidade do atendimento prestado às mulheres nos setores estudados.<br>OBJETIVO: Comparar el Conjunto Internacional de Datos Esenciales de Enfermería con el conjunto de datos de enfermería utilizados en formularios de recolección de datos para el área de la Salud de la Mujer. MÉTODOS: Se trata de un estudio de observación, retrospectivo, descriptivo y de correlación, desarrollado a partir de formularios de recopilación de datos de interés de enfermería en el área de salud de la maternidad validado. RESULTADOS: En la primera categoría, en los seis ítems presentes, cuatro estaban contemplados. En la segunda, todos pueden ser considerados como presentes, inclusive el ítem género que, a pesar de que no era explícito, estaba contemplado debido al área estudiada. La tercera categoría estaba totalmente contemplada en los formularios. CONCLUSIÓN: Los formularios utilizados fueron considerados satisfactorios, sirviendo para los propósitos de documentación y análisis del proceso de trabajo de los enfermeros y viabilizando cuantificar y calificar su contribución para la calidad de la atención prestada a las mujeres en los sectores estudiados.<br>OBJECTIVE: To compare the International Data Set - Essentials of Nursing - with the nursing data set used in data collection forms for the area of Women's Health. METHODS: This is an observational, retrospective, descriptiveand correlational study, developed from forms of data collection of interest of nursing in the health area of motherhood validated. RESULTS: In the first category, from all six present items, four were included. In the second, all can be considered as present, including the gender item, although it was not explicit, was included because of the studied area. The third category was completely covered by the forms. CONCLUSION: The forms used were considered satisfactory, serving for the purposes of documentation and analysis of the nursing work process and making possible to quantify and qualify their contribution to the quality of care provided to women in the sectors studied