Results 31 to 40 of about 243,071 (345)
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
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
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
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
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
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
Green leases and green leasing in theory and in practice: a state of the art review
Purpose This paper aims to identify the state of the art in Green Leases and Green Leasing in theory and practice, while also identifying how the roles and motivations of the stakeholders of “owner/landlord”, “lessee” and “facilities management” are ...
D. Collins
semanticscholar +1 more source
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
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
Upward only rent reviews versus indexation: an investigation into the impact of differing mechanisms upon market efficiency within the commercial real estate sector [PDF]
The purpose of this study was to investigate whether the traditional, upward-only rent review clauses in English commercial leases can be replaced by rent indexation.
Cheetham, Tony, Seibel, Caroline
core
ABSTRACT Purpose Although not always achieved, complete chemotherapy‐induced nausea and vomiting (CINV) control is the conventional goal of CINV prophylaxis. In this two‐center, mixed‐methods study, we sought to understand the preferences of adolescent patients and family caregivers for CINV control endpoints.
Haley Newman +8 more
wiley +1 more source

