Results 21 to 30 of about 182,716 (287)

Impact of smoke-free housing policy lease exemptions on compliance, enforcement and smoking behavior: A qualitative study

open access: yesPreventive Medicine Reports, 2018
This paper investigates the impacts of smoke-free housing policies on compliance, enforcement and smoking behavior. From 2012 to 2014, we studied two affordable housing providers in Canada with comprehensive smoke-free policies: Waterloo Regional Housing
Pamela Kaufman   +4 more
doaj   +1 more source

The impact of IFRS 16 adoption on financial statements of listed South African mining companies

open access: yesCogent Business & Management
This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
doaj   +1 more source

The effects of listing status on a firm’s lease accounting: Evidence from South Korea

open access: yesGadjah Mada International Journal of Business, 2017
This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea.
Younghee Park, Kyunga Na
doaj   +1 more source

Federal Preemption of Rent Regulation Under FIRREA [PDF]

open access: yes, 1993
After hundreds of savings and loan institutions became insolvent in the 1980s, Congress enacted the Federal Institutions Reform, Recovery, and Enforcement Act, which was designed to provide affordable mortgage financing to low and moderate income ...
Hess, Eric William
core   +2 more sources

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj  

Perlindungan Konsumen Jasa Parkir Pusat Perbelanjaan

open access: yesProgresif, 2023
The implementation of parking at Samarinda City Mall is carried out using the parking model and parking space leases, with variations in standard clauses.
Yatini Yatini   +2 more
doaj   +1 more source

Exposure of Whimbrels to offshore wind leases during departure from and arrival to a major mid-Atlantic staging site

open access: yesAvian Conservation and Ecology, 2022
The United States is pursuing a diversified energy portfolio that includes offshore wind with a focus on the Atlantic Outer Continental Shelf (OCS). The Western Atlantic Flyway (WAF) supports one of the largest near-shore movement corridors of birds in ...
Bryan D. Watts   +3 more
doaj  

Can Hydrocarbon Extraction From the Crust Enhance or Inhibit Seismicity in Tectonically Active Regions? A Statistical Study in Italy

open access: yesFrontiers in Earth Science, 2021
A number of oil- and gas-producing leases have been operating in Italy in the last decades, many of which are located in the surroundings of tectonically active regions. Identifying human-induced seismicity in areas with high levels of natural seismicity
Alexander Garcia   +4 more
doaj   +1 more source

Tau acetylation at K331 has limited impact on tau pathology in vivo

open access: yesFEBS Letters, EarlyView.
We mapped tau post‐translational modifications in humanized MAPT knock‐in mice and in amyloid‐bearing double knock‐in mice. Acetylation within the repeat domain, particularly around K331, showed modest increases under amyloid pathology. To test functional relevance, we generated MAPTK331Q knock‐in mice.
Shoko Hashimoto   +3 more
wiley   +1 more source

IFRS 16 “Leases” – consequences on the financial statements and financial indicators

open access: yesAudit Financiar, 2017
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out
Marian SACARIN
doaj   +1 more source

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