Results 11 to 20 of about 20,319 (266)

Operating leases and the assessment of lease–debt substitutability [PDF]

open access: yesJournal of Banking & Finance, 2000
Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research.
Beattie, Vivien   +2 more
openaire   +3 more sources

ON PARTICULAR ASPECTS OF AGRICULTURAL LEASE FUNDING [PDF]

open access: yesTrakia Journal of Sciences, 2021
The present article presents some of the aspects inherent to lease as an alternative method for funding farmers when it comes to finance lease. As a matter of fact, this type of lease is profitable in agriculture when it comes to delivering and using ...
R. Dimitrova
doaj   +1 more source

T-Lease

open access: yesProceedings of the 11th ACM Symposium on Cloud Computing, 2020
A lease is an important primitive for building distributed protocols, and it is ubiquitously employed in distributed systems. However, the scope of the classic lease abstraction is restricted to the trusted computing infrastructure. Unfortunately, this important primitive cannot be employed in the untrusted computing infrastructure because the trusted ...
Bohdan Trach   +5 more
openaire   +2 more sources

Cutting the Romantic’s Throat: Witkacy’s Nasty Nightmare [PDF]

open access: yesThe Polish Journal of Aesthetics, 2013
This text, based on Witkacy’s The Anonymous Work, explores the devastating effects of revolution and the mode in which altruistic causes function as pretenses for power mongering.
Bryce Lease
doaj  

Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging

open access: yesУчёт. Анализ. Аудит, 2020
Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of ...
L. G. Ulyasheva
doaj   +1 more source

THE REFORM OF PUBLICPRIVATE PARTNERSHIPS IN THE REPUBLIC OF MOLDOVA: LEGAL AND ACCOUNTING IMPLICATIONS OF THE NEW REGULATIONS [PDF]

open access: yesEconomica
In the context of growing economic challenges and increasing pressure on public budgets, public-private partnerships (PPPs) are assuming an essential role in modernising infrastructure and ensuring the efficient delivery of public services.
Angela POPOVICI, Corina PANUȘ
doaj   +1 more source

In Search of Ambiguity: A Three-Stage Workflow Design to Clarify Annotation Guidelines for Crowd Workers

open access: yesFrontiers in Artificial Intelligence, 2022
We propose a novel three-stage FIND-RESOLVE-LABEL workflow for crowdsourced annotation to reduce ambiguity in task instructions and, thus, improve annotation quality.
Vivek Krishna Pradhan   +3 more
doaj   +1 more source

An Examination of Social, Phonetic, and Lexical Variables on the Lenition of Intervocalic Voiced Stops by Spanish Heritage Speakers

open access: yesLanguages, 2021
The lenition of Spanish intervocalic voiced stops, commonly grouped as /bdg/, has increasingly been examined within Spanish as a Heritage Language research.
Kaylyn Blair, Sarah Lease
doaj   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

MyLibrary: A Digital Library Framework and Toolkit

open access: yesInformation Technology and Libraries, 2008
This article describes a digital library framework and toolkit called MyLibrary. At its heart, MyLibrary is designed to create relationships between information resources and people.
Eric Lease Morgan
doaj   +1 more source

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