Results 41 to 50 of about 334,458 (312)

The impact of FSBU 25/2018 “Lease accounting” on the financial performance of companies

Вестник Воронежского государственного университета: Серия экономика и управление
Subject. The introduction of a new federal accounting standard 25/2018 “Lease accounting” changed the lease accounting methods and affected the financial reporting by companies.
Kristina V. Ermolina
doaj   +1 more source

Positive‐Tone Nanolithography of Antimony Trisulfide with Femtosecond Laser Wet‐Etching

Advanced Functional Materials, EarlyView.
A butyldithiocarbamic acid (BDCA) etchant is used to fabricate various micro‐ and nanoscale structures on amorphous antimony trisulfide (a‐Sb2S3) thin film via femtosecond laser etching. Numerical analysis and experimental results elucidate the patterning mechanism on gold (reflective) and quartz (transmissive) substrates.
Abhrodeep Dey, Uwe Hübner, Albane Benardais, Xiaofei Wu, Andrea Dellith, Jan Dellith, Torsten Wieduwilt, Henrik Schneidewind, Markus A Schmidt, Virginie Nazabal, Volker Deckert, Jer‐Shing Huang, Wei Wang   +12 more
wiley   +1 more source

An Overview of Job Quality and Discretionary Economic Development Subsidies in New York City [PDF]

, 2011
Every year, New York City spends well over $2 billion through a variety of programs in the name of economic development and job creation. This policy brief outlines the mix of tools the New York City Industrial Development Agency uses to subsidize ...

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On the lease rate, convenience yield and speculative effects in the gold futures market [PDF]

, 2009
By examining data on the gold forward offered rate (GOFO) and lease rates over the period 1996- 2009, we conclude that the convenience yield of gold is better approximated by the lease rate than the interest-adjusted spread of Fama & French (1983). Using
Barone-Adesi, G., Geman, Hélyette, Theal, J.   +2 more
core   +1 more source

Research on Financial Lease Pricing Model

Proceedings of Business and Economic Studies, 2022
Financial leasing is a financial innovation product with leasing and financing functions. The research on the theory of financial leasing and risk pricing methods should be highly valued. Rent is set based on the total revenue of the lessor and the total cost of the lessee. The factors that affect pricing include project costs, security deposits, fees,
Hanbin Jiang, Ruby Refuerzo Buccat
openaire   +1 more source

Three‐dimensional Antimony Sulfide Based Flat Optics

Advanced Functional Materials, EarlyView.
This work presents the development of a grayscale electron beam lithography (g‐EBL) method for fabricating antimony trisulfide (Sb2S3) nanostructures with customizable 3D profiles. The refractive index of g‐EBL patterned Sb2S3 is determined based on the synergy of genetic algorithm and transfer matrix method.
Wei Wang, Uwe Hübner, Anne Gärtner, Tao Chen, Joseph Köbel, Franka Jahn, Daniel Repp, Abhrodeep Dey, Henrik Schneidwind, Andrea Dellith, Jan Dellith, Torsten Wieduwilt, Matthias Zeisberger, Tanveer Ahmed Shaik, Astrid Bingel, Markus A. Schmidt, Jer‐Shing Huang, Ulf Peschel, Volker Deckert   +18 more
wiley   +1 more source

Homeless Veterans: VA Should Improve Reporting on the Benefits Provided by Leases of Unneeded Property [PDF]

, 2017
[Excerpt] Federal real property is on GAO’s high risk list partly because some agencies, like VA, have large amounts of underutilized or vacant space.
Shea, Rebecca
core   +1 more source

Lithium Intercalation in the Anisotropic Van Der Waals Semiconductor CrSBr

Advanced Functional Materials, EarlyView.
We report the lithium intercalation in the layered van der Waals crystal CrSBr, revealing strongly anisotropic ion‐migration dynamics. Optical and electrical characterization of exfoliated CrSBr shows lithium diffusion coefficients that differ by more than an order of magnitude along a‐ and b‐directions, consistent with molecular dynamics simulations ...
Kseniia Mosina, Aljoscha Söll, Jiří Šturala, Martin Veselý, Petr Levinsky, Ondřej Kaman, Florian Dirnberger, Giuliana Materzanini, Nicola Marzari, Gian‐Marco Rignanese, Borna Radatović, Vlastimil Mazánek, David Sedmidubský, Zdeněk Sofer   +13 more
wiley   +1 more source

The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea

Social Sciences, 2018
This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
doaj   +1 more source

Is the Re-exposure Draft: Leases the Right Way to Fulfill the IASB and FASB Goals in this Area? [PDF]

, 2014
Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease
Bohušová, Hana, Svoboda, Patrik
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