{"id":"https://openalex.org/W2154146566","doi":"https://doi.org/10.1007/978-3-540-70810-0_10","title":"Depreciation and Income Tax Considerations under Fuzziness","display_name":"Depreciation and Income Tax Considerations under Fuzziness","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2154146566","doi":"https://doi.org/10.1007/978-3-540-70810-0_10","mag":"2154146566"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-540-70810-0_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-540-70810-0_10","pdf_url":null,"source":{"id":"https://openalex.org/S4210229206","display_name":"Studies in fuzziness and soft computing","issn_l":"1434-9922","issn":["1434-9922","1860-0808"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Fuzziness and Soft Computing","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014135635","display_name":"Cengiz Kahraman","orcid":"https://orcid.org/0000-0001-6168-8185"},"institutions":[{"id":"https://openalex.org/I48912391","display_name":"Istanbul Technical University","ror":"https://ror.org/059636586","country_code":"TR","type":"education","lineage":["https://openalex.org/I48912391"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Cengiz Kahraman","raw_affiliation_strings":["Department of Industrial Engineering, Istanbul Technical University, 34367, Macka, \u0130stanbul, Turkey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Industrial Engineering, Istanbul Technical University, 34367, Macka, \u0130stanbul, Turkey","institution_ids":["https://openalex.org/I48912391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5022622779","display_name":"\u0130\u0307hsan Kaya","orcid":"https://orcid.org/0000-0002-0142-4257"},"institutions":[{"id":"https://openalex.org/I48912391","display_name":"Istanbul Technical University","ror":"https://ror.org/059636586","country_code":"TR","type":"education","lineage":["https://openalex.org/I48912391"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"\u0130hsan Kaya","raw_affiliation_strings":["Department of Industrial Engineering, Istanbul Technical University, 34367, Macka, \u0130stanbul, Turkey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Industrial Engineering, Istanbul Technical University, 34367, Macka, \u0130stanbul, Turkey","institution_ids":["https://openalex.org/I48912391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I48912391"],"apc_list":null,"apc_paid":null,"fwci":2.0105,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.92338411,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"159","last_page":"171"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9573000073432922,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9573000073432922,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9447000026702881,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/depreciation","display_name":"Depreciation (economics)","score":0.7621349096298218},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.6112251281738281},{"id":"https://openalex.org/keywords/cash-flow","display_name":"Cash flow","score":0.5859357118606567},{"id":"https://openalex.org/keywords/taxpayer","display_name":"Taxpayer","score":0.5601022839546204},{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"Fuzzy logic","score":0.48610925674438477},{"id":"https://openalex.org/keywords/consumption-of-fixed-capital","display_name":"Consumption of fixed capital","score":0.4320680797100067},{"id":"https://openalex.org/keywords/monetary-economics","display_name":"Monetary economics","score":0.42456600069999695},{"id":"https://openalex.org/keywords/tax-basis","display_name":"Tax basis","score":0.412699818611145},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.3685741424560547},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.3224709630012512},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.31192874908447266},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.31121915578842163},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.22305381298065186},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.19340017437934875},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.19245976209640503},{"id":"https://openalex.org/keywords/macroeconomics","display_name":"Macroeconomics","score":0.16357171535491943},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.1435743272304535}],"concepts":[{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.7621349096298218},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6112251281738281},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5859357118606567},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5601022839546204},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.48610925674438477},{"id":"https://openalex.org/C196324498","wikidata":"https://www.wikidata.org/wiki/Q5164765","display_name":"Consumption of fixed capital","level":5,"score":0.4320680797100067},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.42456600069999695},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.412699818611145},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3685741424560547},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3224709630012512},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.31192874908447266},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.31121915578842163},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22305381298065186},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.19340017437934875},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19245976209640503},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.16357171535491943},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.1435743272304535},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/978-3-540-70810-0_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-540-70810-0_10","pdf_url":null,"source":{"id":"https://openalex.org/S4210229206","display_name":"Studies in fuzziness and soft computing","issn_l":"1434-9922","issn":["1434-9922","1860-0808"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Fuzziness and Soft Computing","raw_type":"book-chapter"},{"id":"pmh:oai:polen.itu.edu.tr:11527/59902","is_oa":false,"landing_page_url":"https://hdl.handle.net/11527/59902","pdf_url":null,"source":{"id":"https://openalex.org/S4306400460","display_name":"Istanbul Technical University Academic Open Archive (Istanbul Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I48912391","host_organization_name":"Istanbul Technical University","host_organization_lineage":["https://openalex.org/I48912391"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Part of book or chapter of book"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8100000023841858,"display_name":"No poverty","id":"https://metadata.un.org/sdg/1"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W607939804","https://openalex.org/W2050447932","https://openalex.org/W2063025081","https://openalex.org/W2077212203","https://openalex.org/W2077900211","https://openalex.org/W3123131180","https://openalex.org/W3124239342"],"related_works":["https://openalex.org/W4382393386","https://openalex.org/W2349759948","https://openalex.org/W2389854225","https://openalex.org/W4399779691","https://openalex.org/W4302293552","https://openalex.org/W1842378776","https://openalex.org/W2361961495","https://openalex.org/W2361094835","https://openalex.org/W2073673017","https://openalex.org/W3125016493"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
