Results 21 to 30 of about 213,130 (283)

Design, performance, and demand for a novel in-line chlorine doser to increase safe water access

open access: yesnpj Clean Water, 2021
Financially sustainable strategies are needed to increase access to safe drinking water in low-income settings. We designed a novel in-line chlorine doser that employs the Venturi principle to automatically add liquid chlorine at the point of water ...
Julie E. Powers   +8 more
doaj   +1 more source

Issues of Coordinated Cooperation for Forming Leasing Payments Schedules

open access: yesAsian Social Science, 2015
© 2015, Asian Social Science. All rights reserved. In the article there are adduced main components of the one of possible schemes for the solution of Russian aircraft complex problems managing on the base of leasing mechanism. There is formulated the model of payments’ flows, which characterize interaction of aviation leasing project participants, and
Ajupov A., Kurilova A., Ozernov R.
openaire   +4 more sources

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

open access: yes, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan   +6 more
core   +1 more source

Origins of Separated Ownership and Possible Solutions for Unifying Thereof

open access: yesLaw: Journal of the University of Latvia, 2019
The article focuses on the issues of separated ownership of properties and compulsory land lease in the cities of the Republic of Latvia. Separation of ownership was a result of land reform, whereby land and buildings on it have different owners.
Kaspars Balodis, Arta Snipe
doaj   +1 more source

Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]

open access: yes, 2000
This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre   +9 more
core   +1 more source

Risk management of leasing companies [PDF]

open access: yesE3S Web of Conferences, 2019
The need to improve the investment climate and form a new efficient system of economic relations requires the use of new economic mechanisms, among which leasing is one of the most effective for the development of the real economy.
Kouzmina Еlena, Okrepilov Vladimir
doaj   +1 more source

Fuzzy Model for Determining the Risk Premium to the Rental Rate When Renting Technological Equipment

open access: yesMathematics, 2023
The article is devoted to the method of determining the risk surcharge in rental rates for special technological equipment. The relevance and features of the task, as well as existing approaches to solve it in other subject areas, are described. The risk
Yuriy Ekhlakov   +3 more
doaj   +1 more source

The Advantages that IFRS 16 Brings to the Economic Environment [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2018
The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
doaj  

The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]

open access: yesEconomic Horizons, 2019
Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi   +2 more
doaj   +1 more source

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