scholarly journals Green building policy and capital investment decision-making

2015 ◽  
Author(s):  
Erin Rae Hoffer
Keyword(s):  
Decision Making ◽  
Capital Investment ◽  
Investment Decision ◽  
Green Building ◽  
Investment Decision Making ◽  
Building Policy

Financial Appraisal and the IS/IT Investment Decision Making Process

1998 ◽  
Vol 13 (1) ◽  
pp. 3-14 ◽  
Author(s):  
Joan Ballantine ◽  
Stephanie Stray
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Capital Investment ◽  
Investment Decision ◽  
Decision Making Process ◽  
It Investment ◽  
It Investments ◽  
Investment Appraisal ◽  
Investment Decision Making ◽  
Financial Appraisal

This paper explores the techniques used by organizations to appraise Information Systems (IS)/Information Technology (IT) investments, and concentrates, in particular, on techniques of capital investment appraisal. We draw on relevant studies reported in both the accounting and finance, and the IS literature, which have addressed their usage. Where possible comparisons are drawn between both sets of literatures. The results of a survey that specifically examined IS/IT investment appraisal practices of a sample of UK companies is also presented. Among the issues discussed include the extent to which capital investment appraisal techniques are used to appraisal investments, the importance of the techniques used and the problems attendant on the decision making process.

scholarly journals The Role of Tax Incentives in Capital Investment and R&D Decisions

2010 ◽  
Vol 28 (2) ◽  
pp. 241-256 ◽  
Author(s):  
Francis Chittenden ◽  
Mohsen Derregia
Keyword(s):  
Decision Making ◽  
Capital Investment ◽  
Investment Decision ◽  
Investment Decisions ◽  
Tax Incentives ◽  
Business Owners ◽  
Business Plans ◽  
Investment Decision Making ◽  
Potential Benefits ◽  
The Impact

In this paper we present the results from a study of the role that tax incentives play in business owners' decisions on capital investment and research and development (R&D) expenditure. We use semistructured interviews with fifteen business owners and directors and five financial advisers to establish the extent to which tax incentives are considered in capital and R&D investment decisions, and to identify obstacles that might prevent UK capital allowances and R&D tax policies from achieving their goals. First, we investigate whether incentives are sufficient to encourage investment and whether the costs of accessing the incentives faced by similar firms limit the potential benefits of the policy. Second, we explore the stage in the process of investment decision making at which tax issues are considered and the degree of importance attached to tax incentives. For example, is the tax treatment integral to the decision-making process or only a ‘final consideration’ at the end? Third, we investigate the impact of uncertainty on the tax incentives, since this can be an important aspect of investment decisions, and may diminish the effectiveness of policy. It is not clear whether the incentives offered are effective in generating additional investment and in helping financially constrained firms. Under uncertainty the incentives need to be substantial to influence the decision to invest. Effective policy should assist firms who would otherwise struggle to realise their business plans.

scholarly journals Strategic decision making frameworks

2010 ◽  
Vol 6 (4) ◽  
Author(s):  
Stephen Selwood
Keyword(s):  
Decision Making ◽  
New Zealand ◽  
Capital Investment ◽  
Cost Benefit Analysis ◽  
Investment Decision ◽  
Cost Benefit ◽  
Environmental Benefits ◽  
Strategic Decision ◽  
Infrastructure Development ◽  
Investment Decision Making

The New Zealand Council for Infrastructure Development (NZCID) considers that there is a need for a much more strategic, more sophisticated and better balanced approach to prioritisation of infrastructure investment in New Zealand. This was one of the key reasons why NZCID was a cornerstone funder of the New Zealand Centre for Advanced Engineering (CAENZ) study into improving capital investment decision-making frameworks. In commenting on the need for reform of decision-making frameworks, this article traces the history of public sector project prioritisation methods, with a particular focus on transport. It critically assesses the approach used in conventional cost-benefit analysis (CBA), as applied during the 1990s and early 2000s. CBA is then compared with the much more politically driven approach adopted from 2003 onwards. The paper concludes by arguing that New Zealand must develop more strategic project prioritisation and decision-making methods which appropriately value economic, social/cultural and environmental benefits and costs. 

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