Abstract There is an ongoing debate on whether residual seasonality present in the estimates of real Gross Domestic Product (GDP) U.S. national accounts and it explains slower quarter-one GDP growth rate recent years. This article aims to bring clarity this topic by (1) summarizing techniques methodologies used these studies; (2) arguing for a sound methodological framework evaluating claims se...

Housing affordability problems have become more serious over the course of the last few decades and are now also affecting the middle-class, despite the fall in prices on the housing market. This study proposes a methodology to assess threshold-income as an index for measuring housing affordability by applying a combination of the ratio income and residual income approaches. The methodology is ...

In this work we use data relating to the year 2012 of the European Union Statistics on Income and Living Conditions (EU-SILC) to analyze and compare the impact from income components, taxes and social contributions on inequality among households in four major euro area countries: France, Germany, Italy and Spain. To this aim we first aggregate, for each household, gross income components into f...

today most of financial analyst believes that companies for creating value should have more return than cost of capital. this concept is operationalised by applying eva an ir. as a result of changes created by stewart in the ri concept, eva has become a new tool of financial performance management. stewart believes that for evaluating internal and external performance eva should be used instead...