Results 11 to 20 of about 574,834 (303)
ON PARTICULAR ASPECTS OF AGRICULTURAL LEASE FUNDING [PDF]
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
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Operating leases and the assessment of lease–debt substitutability [PDF]
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
The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a "model" [PDF]
This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between ...
حنان معلى, نبيل قطاف
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On the lease rate, convenience yield and speculative effects in the gold futures market [PDF]
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. +2 more
core +1 more source
Cutting the Romantic’s Throat: Witkacy’s Nasty Nightmare [PDF]
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
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
Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging
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
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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
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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
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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
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