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The Comparative City: Knowledge,Learning, Urbanism 总被引:4,自引:0,他引:4
COLIN MCFARLANE 《International journal of urban and regional research》2010,34(4):725-742
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ANN C. FOSTER MOHAMED ABDEL-GHANY CARL E. FERGUSON 《International Journal of Consumer Studies》1981,5(2):115-124
This study was undertaken to examine the influence of wife's employment on major family expenditures. Tobit analysis of data from the 1972–73 Consumer Expenditure Surveys found no relationship between wife's employment and outlays on twelve categories of expenditures. Family income had the greatest overall influence on the expenditure categories examined. Therefore, it appears that the absolute amount of income was more important than its sources in determining expenditures. 相似文献
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Accounting for intangible assets represents one of the more controversial accounting standards issues. This study examines the accounting policies adopted for goodwill and for identifiable intangible assets by a sample of 150 Australian Stock Exchange listed companies over the five-year period 1985 to 1989 inclusive. Findings reveal a general decrease in the diversity of goodwill accounting policies over the study period but the converse for identifiable intangible policies. In particular, an increase in the percentage of companies electing not to amortize identifiable intangibles was found. The study provides evidence to support claims that companies have been recognizing identifiable intangibles to reduce the impact on reported operating profits of the requirement of accounting standards for the amortization of goodwill. 相似文献