摘要:

High income-tax rates and an increasing price level, prominent among the economic developments of the last 20 years, have long been strongly criticized in business circles. They are considered major deterrents to investment, acting as brakes on the growth of the economy. Demands for lower tax rates, and for a halt to price escalation (usually called inflation), are constant topics in the business press, in public addresses by high company officials,1in presentations for the justification of price or rate increases before regulatory commissions, and in institutional advertising designed for the general public.

ISSN:0013-791X    

DOI:10.1080/001379X6008546901

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

In my previous article on “Project Justification in a Multi-product Chemical Plant”, which appeared in the Fall 1959 issue ofThe Engineering Economist, I discussed the underlying causes for equipment acquisition and replacement in the chemical industry, and followed with a presentation of the payout-time technique for evaluating capital expenditure, as designed by a leading dye and pharmaceutical plant. Many other well-known techniques, such as the Annual Cost method, the Discounted Cash Flow, and the MAPI approach, are also available to management. However, none of the techniques mentioned relieves management of the basic responsibility for making the ultimate decisions regarding capital acquisition for expansion or replacement. The methods do present management with an analysis pointing up the relative merits of a given type of investment, and give some indication as to which alternative is the more desirable. Management, nevertheless, must assume responsibility for the final decision.

ISSN:0013-791X    

DOI:10.1080/001379X6008546902

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

History records that political economy received at least perfunctory attention in what were then engineering schools, over one hundred and thirty years ago. In 1827, Valentine B. Horton, who was later to become a Whig congressman and to make and lose a fortune, became “a professor of Moral Philosophy and Political Economy” at the American Literary, Scientific and Military Academy, the forerunner of Norwich University.1During the 1840s and ′50s, many engineering schools included a few lectures in moral philosophy and political economy in their programs. More formal and more enthusiastic promotion of economics on engineering campuses was evident under the aegis of Francis Amasa Walker, a noted economist and statistician, who, after service at the Sheffield School at Yale, became president of Massachusetts Institute of Technology in the early l88Os. Under his guidance, and that of Davis R. Dewey, who became an assistant professor of Economics and Statistics at M.I.T. in 1888, economics began to flourish on at least one engineering campus.

ISSN:0013-791X    

DOI:10.1080/001379X6008546903

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

ISSN:0013-791X    

DOI:10.1080/001379X6008546904

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

During March and April of 1959, STEEL magazine ran several articles on depreciation reform. This series was based, in part, on the results of a survey of 918 metalworking executives, who were asked to indicate what type of depreciation reform they preferred. It is interesting to note that the most popular scheme (the so-called “bracket system”) polled40%of the repondents1 votes. Since the purpose of the series was to encourage industry to take political action towards the end of incorporating more liberal deprecxation provisions into the Internal Revenue Code, industry's lack of agreement on a preferred reform was a major concern of the magazine's editors.

ISSN:0013-791X    

DOI:10.1080/001379X6008546905

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

This book is a collection of papers originally written, for the most part, during the period from 1954 through June 1957, and gathered from a variety of sources. One-third of the contributed material comes from sections of other books, and another third from Harvard publications, primarily the Harvard Business Review. The remaining third is about equally divided among other professional societies and corporate manuals.

ISSN:0013-791X    

DOI:10.1080/001379X6008546906

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

This is a classic study, by the “Old Masters”, of the method-centered approach to management problems. It demonstrates once again the extraordinary power of the linear-programming framework, in dealing with complex business-decision problems. Students of the capital-budgeting process will find it filled with insights, and highly suggestive. It may eventually become the established basis for a revised conception of the interaction between financial planning and the economic analysis of engineering projects.

ISSN:0013-791X    

DOI:10.1080/001379X6008546907

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor

摘要:

The interest tables which are presented on the following pages are a continuation of those which were published in Volume 5, Number 2, of The Engineering Economist. Part I included, in addition to tables, introductory material, examples of the uses of the tables, and derivations of the equations on which some of the less commonly found tables are based. The calculations for all of the tables were performed in the Syracuse University Computing Center, using an IBM 650 machine, and the work was partially supported by a grant from the National Science Foundation.

ISSN:0013-791X    

DOI:10.1080/001379X6008546908

出版商:Taylor & Francis Group    

年代:1960

数据来源: Taylor