744 resultados para ACCOUNTING


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This subseries contains five one-page account statements consisting of "Col. Marshall's Account" for 1781 to 1790; washing charges in 1800; payments in 1807 and 1808 to "Mrs. C."; credits and debits for 1812-1813; and a statement of money received from the Pemberton Fund between 1812 and 1819.

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This paper investigates the determinants of agricultural land price in several regions in France over the period 1994-2011, using individual plot transaction data, with a particular emphasis on agricultural subsidies and nitrate zoning regulations. It found a positive but relatively small capitalisation effect of the total subsidies per hectare. The data revealed that agricultural subsidies capitalised, at least to some extent, but the magnitude of such a capitalisation depends on the region considered, on the type of subsidy considered, and on the location of the plot in a nitrate surplus zone or not. Only land set-aside premiums significantly capitalise into land price, while single farm payments have a significant positive capitalisation impact only for plots located in a nitrate-surplus zone.