Results 21 to 30 of about 18,961 (290)

Asynchronous leasing

open access: yesProceedings of the Seventh IEEE International Workshop on Object-Oriented Real-Time Dependable Systems. (WORDS 2002), 2003
Leasing is a very effective way to improve the performance of distributed algorithms without hampering their fault-tolerance. The notion of lease has traditionally been defined using a global notion of time and was hence strongly tied to synchronous system models. This paper introduces a new notion of lease devised for an asynchronous system model.
Romain Boichat   +2 more
openaire   +2 more sources

The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease

open access: yesInternational Journal of Financial Studies, 2022
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
Hae Jin Chung
doaj   +1 more source

Deadline sensitive lease scheduling in cloud computing environment using AHP

open access: yesJournal of King Saud University: Computer and Information Sciences, 2018
The OpenNebula is an open source environment which provides cloud resources with the help of Haizea as a lease manager. The Haizea supports different types of leases from which deadline sensitive lease is one of them. In real time, most of the leases are
Suvendu Chandan Nayak   +1 more
doaj   +1 more source

IFRS 16 «Rent»: the main causes of occurance

open access: yesИнтеллект. Инновации. Инвестиции, 2022
Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
doaj   +1 more source

THE CROWD GOES TURKEY HUNTING

open access: yesWildlife Society Bulletin, 1975
The comeback of the wild turkey has resulted in a great increase of turkey hunters, and signs of decreasing spring hunting quality. An estimated 3 percent of sampled Ohio and West Virginia hunters expressed discontent with “too many hunters in the woods.”
John B. Madson
doaj   +1 more source

The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry

open access: yesEnergies, 2022
The climate policy of the EU enforced substantial changes for producers and suppliers of energy. New assets and providers of capital are needed to fulfill the policy requirements.
Ireneusz Górowski   +2 more
doaj   +1 more source

Analisis Relevansi Nilai PSAK No. 30 (Revisi 2007) tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal

open access: yesJurnal Vokasi Indonesia, 2013
As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But
Dewi Kartika Sari
doaj   +1 more source

Barriers to Eastern Oyster Aquaculture Expansion in Virginia

open access: yesFrontiers in Marine Science, 2020
The eastern oyster once provided major societal and ecosystem benefits, but these benefits have been threatened in recent decades by large declines in oyster harvests.
Jennifer Beckensteiner   +3 more
doaj   +1 more source

Effecten van IFRS 16 Leases op informatie in de jaarrekening [PDF]

open access: yesMAB, 2020
Dit artikel onderzoekt effecten van de eerste toepassing van IFRS 16 op informatie gerelateerd aan leases in jaarrekeningen over 2019 bij lessees. IFRS 16 vereist meer informatie over leases waarvan een groot deel dikwijls wordt gegeven.
Jan Backhuijs   +2 more
doaj   +3 more sources

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   +3 more sources

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