This paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on KSE. This paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

Most companies are hardly ready to address current business challenges as far as their knowledge resources are concerned. Instead of making best use of their non-tangible assets they keep their knowledge to themselves. This effect is even stronger in virtual enterprises, which provide value to the user only when they combine their knowledge resources. There is a clear lack of a methodology to t...

The strategy literature has long debated the relative contribution of firm versus industry related factors as the drivers of firm profitability. The industrial organization perspective on this issue suggests that the structure of an industry is a key determinant of profitability (e.g., Porter, 1979). On the other hand, the resource-based view of the firm posits that strategic advantages conferr...

81 Infrastructure organisations own, operate and manage infrastructure systems to provide uninterrupted services to various communities. To manage infrastructure systems (composed of a set of interrelated and interconnected tangible capital assets (TCAs)), infrastructure organisations use a range of computer and paper-based information systems. Municipal infrastructure organisations find it dif...

by entering the era of information and communication and moving from manufacturing and industrial economy towards knowledge-based service economy; the competitive bases of businesses have changed from capital budgeting and tangible assets towards intangible assets and intellectual capital, including social and relational capitals. hence, over the past ages, organizations emphasize more on infor...

WHILE all countries account for investment in tangible assets in their gross domestic product (GDP) statistics, no country currently includes a com­ prehensive estimate of business investment in intan­ gible assets in their official accounts. Most economists agree, however, that intangible assets—which repre­ sent an important input into the innovative process—are critical components of the mod...

M any analysts view personal saving behavior, summarized by statistics such as the personal saving rate or household debt acquisition, as a key determinant of real economic activity. Some blame the recent sluggishness of output and employment growth on low personal saving in recent years. The low rate of personal saving leaves consumers unprepared for their customary role of pulling the economy...

In-house constructions represent assets built within the company with labour force carrying out its activities. Such are tangible multi-year and, therefore, like all assets, depreciable according to standard depreciation rules. pose problems at valuation level as, times, errors can note in allocation of costs. In addition, there logical reclassification internal reclassified balance sheet and c...