IFRS-16 and Firm Investment: Leasing Commitment and Intensity
Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris +3 more
doaj +1 more source
Features of accounting for operating lease of fixed assets [PDF]
У стaтті досліджено особливості бухгaлтерського обліку орендних оперaцій, розглянуто aнaліз підходів до розкриття економічної сутності оперaційної оренди в сучaсних умовaх господaрювaння, розроблено порівняльну хaрaктеристику видів оренди тa подaнa ...
Касяненко, Н. А. +1 more
core
Decoupling Dynamics and Crosslink Stability in Supramolecular Hydrogels Using Associative Exchange
How does reorganization impact the stability of supramolecular hydrogels? In contrast to dissociative crosslink exchange, implementing associative exchange in macroscale DNA hydrogels enables decoupling of reorganization dynamics from thermal and mechanical stability.
Pierre Le Bourdonnec +4 more
wiley +1 more source
Implications of the new accounting model for leases
Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj
Fifth district bank performance [PDF]
A review of District banks’ 1989 financial measures, including net interest margin, loan and lease loss provision, noninterest income and expense, taxes, profits, and capital.
Donald L. Welker, John R. Walter
core
Correlated Charge Transport in an Organic Coulomb Glass
ABSTRACT Advances in the development of organic field‐effect transistors (OFETs), electrically gated organic semiconductors (EGOFETs), and organic electrochemical transistors (OECTs) allow for the operation of these devices at very high charge‐carrier densities, where Coulomb interactions between carriers can be expected to become significant.
Magdalena Sophie Dörfler +3 more
wiley +1 more source
Pricing short leases and break clauses using simulation methodology [PDF]
This paper examines the changes in the length of commercial property leases over the last decade and presents an analysis of the consequent investment and occupational pricing implications for commercial property investmentsIt is argued that the pricing ...
McAllister, Patrick
core
Electric‐Current‐Assisted Nucleation of Zero‐Field Hopfion Rings
This work reports a novel and efficient nucleation protocol for 3D localized topological magnetic solitons‐hopfion rings in chiral magnets using pulsed electric currents. By using Lorentz transmission electron microscopy and topological analysis, we report characteristic features and extraordinary stability of hopfion rings in zero or inverted external
Xiaowen Chen +12 more
wiley +1 more source
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj +8 more
wiley +1 more source
The viability of developing Maori leasehold land : the case of Part XXIII hill country leases in the Tairawhiti land district : a thesis presented in partial fulfilment of the requirements for the degree of Master of Agricultural Economics at Massey University [PDF]
This Thesis is concerned with assessing the extent of underutilization and reversion that has occurred on land leased under the provisions of Part XXIII of the 1953 Maori Affairs Act. It seeks to determine the constraints that exist to the development of
Tattersfield, Georgina Maree Iritana
core

