Results 21 to 30 of about 243,071 (345)
Operating leases and the assessment of lease–debt substitutability [PDF]
Journal of Banking & Finance, 2000 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
Deadline sensitive lease scheduling in cloud computing environment using AHP
Journal 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
Energies, 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
Jurnal 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
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Barriers to Eastern Oyster Aquaculture Expansion in Virginia
Frontiers 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]
MAB, 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
The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
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Proceedings 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 +2 more sources
Journal of Agricultural and Resource Economics, 1997 Prior appropriations of river flows (primarily to agriculture) have greatly reduced flow in many Oregon streams, causing major changes in stream ecosystems.
Brenda Turner, Gregory M. Perry
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Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The article focuses on legal insecurity under different forms of real estate lease contracts, present in contemporary Serbian law. Applying dogmatic and comparative legal methods, the authors explore the characteristics of domestic legal regime of real ...
Dobrić Vladimir, Jovičić Katarina
doaj +1 more source