Results 321 to 330 of about 650,177 (374)
Some of the next articles are maybe not open access.
T-Lease: a trusted lease primitive for distributed systems
ACM Symposium on Cloud Computing, 2020A 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.
Bohdan Trach +5 more
semanticscholar +1 more source
Financial Leasing and Operational Leasing
2021Leasing emerges as an important practice that meets the needs of companies that do not want to spend their equity on investment goods or whose equity is not sufficient to acquire investment goods. At this point, investors prefer financial leasing and operational leasing methods to provide economic benefits and profits from the use of goods, not ...
openaire +1 more source
V-Chain: A Blockchain-Based Car Lease Platform
2018 IEEE International Conference on Internet of Things (iThings) and IEEE Green Computing and Communications (GreenCom) and IEEE Cyber, Physical and Social Computing (CPSCom) and IEEE Smart Data (SmartData), 2018Significant improvements have been made in the way several businesses are conducted due to the influx of blockchain technology, which is a paradigm shift in research these days.
K. Agyekum +10 more
semanticscholar +1 more source
How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?
Advances in Accounting, 2018We extend Williamson, 1973 , Williamson, 1987 transaction economics research to leased assets to help explain why some assets are acquired by capital lease and the use of other assets is acquired by operating lease.
K. Lin, R. Graham
semanticscholar +1 more source
2008
Práce pojednává o leasingu jako jedné z forem financování aktiv pomocí cizích zdrojů. Je zaměřena především na leasing finanční, najdeme v ní několik zmínek i o leasingu operativním a leasingu nemovitostí. Hlavní části práce se zaměřují na termíny spojené s leasingem, dále na účtování o leasingu, daňovou problematiku spojenou s leasingem a na český ...
+6 more sources
Práce pojednává o leasingu jako jedné z forem financování aktiv pomocí cizích zdrojů. Je zaměřena především na leasing finanční, najdeme v ní několik zmínek i o leasingu operativním a leasingu nemovitostí. Hlavní části práce se zaměřují na termíny spojené s leasingem, dále na účtování o leasingu, daňovou problematiku spojenou s leasingem a na český ...
+6 more sources
2008
Lo studio della fattispecie ha messo in luce una serie di problematiche con riferimento al contratto di sale and lease back il quale seppure di settore assume rilievo di carattere generale. Accanto alla questione relativa alla qualificazione strutturale si pone quella della compatibilità del lease back con i principi ggenerlai dell'ordinamento ...
Imbrenda M, Carimini F.
openaire +1 more source
Lo studio della fattispecie ha messo in luce una serie di problematiche con riferimento al contratto di sale and lease back il quale seppure di settore assume rilievo di carattere generale. Accanto alla questione relativa alla qualificazione strutturale si pone quella della compatibilità del lease back con i principi ggenerlai dell'ordinamento ...
Imbrenda M, Carimini F.
openaire +1 more source
Onroerende leasing - Leasing immobilier
2007Leasing vormt een traditioneel alternatief voor de meer klassieke financieringsvormen. Op zich is leasing al een complexe aangelegenheid, maar leasing van onroerend goed is dat nog veel meer. De praktijk kent een oneindig aantal varianten. En de terminologie is niet steeds eenduidig. Tal van vragen stellen zich: wat is leasing?
Branson, Joël +7 more
openaire +1 more source
Leasing and non-leasing components in leasing contracts
TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITYThe report examines the issues related to the accounting aspects of the treatment of leasing and non- leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and ...
openaire +1 more source
2013
Leasing is a very common form of financing in practice but the Austrian legislature has not provided any statutory definition of it. This means that many of the questions and problems that arise in the context of leasing activities have not been resolved.
openaire +2 more sources
Leasing is a very common form of financing in practice but the Austrian legislature has not provided any statutory definition of it. This means that many of the questions and problems that arise in the context of leasing activities have not been resolved.
openaire +2 more sources