Results 31 to 40 of about 1,191 (164)
Cost-Oriented Mobility-Aware Caching Strategies in D2D Networks With Delay Constraint
IEEE Access, 2019 Pre-caching popular files at mobile users with the aid of device-to-device (D2D) communications can offload the data traffic to low-cost D2D links and reduce the network transmission cost.
Ruijin Sun +5 more
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Area Identification for Sewage Treatment Plant Installation Using Maps Algebra [PDF]
Anuário do Instituto de Geociências, 2018 The aim of this study was to evaluate the possibility of identifying areas for the Sewage Treatment Plants plant (WWTP) using maps algebra. Considering the high cost of the GIsS for a company, gvSIG version 2.2 was used.
Vinícius de Oliveira Ribeiro +3 more
doaj +1 more source
The Commercial Lease: Property or Contract
Alberta Law Review, 2001 The commercial lease has historically been treated as a conveyance of an interest in land which creates a property-based relationship between the lessor and lessee, despite the fact that the relationship is created by contract and could be seen as a contract for the ongoing use of the land.
Jason Brock, Jim Phillips
openaire +2 more sources
SOME FEATURES OF DEPRECIATION OF LEASING PROPERTY
Russian Electronic Scientific Journal, 2023 The article substantiates the use of leasing operations in commercial organizations as the most effective financing option in modern conditions. On the example of equipment purchased on lease by a manufacturing company, methods for calculating depreciation by linear and accelerated methods are analyzed.
openaire +1 more source
Does climate policy uncertainty affect a firm's lease versus buy decision? Evidence from the US
International Review of Economics & FinanceWe examine whether US firms prefer to use operating leases to purchase assets when faced with elevated climate policy uncertainty (CPU). Using a sample of 83,666 firm-year observations from 2000 to 2017, we find that CPU exhibits a significant positive ...
Fahim Sultanbawa +3 more
doaj +1 more source
KEY FEATTURES OF THE AGRARIAN TRANSFORMATIONS IN THE FORMER GDR
RUDN journal of Sociology, 2018 The article considers the agrarian transformations (primarily privatization and structural adaptation to the domestic and international markets) in the former GDR that are often presented as a success story due to the growth in agricultural productivity ...
S Merl
doaj +1 more source
Yurisdiksi: Jurnal Wacana Hukum dan SainsThis article examines the reconstruction of the regulation of fiduciary security rights in order to improve the effectiveness of implementation and legal protection of collateral objects, especially in leasing practices in Indonesia.
Nabila Suris +4 more
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Cloud computing activities: Guidelines on the South African income tax classification
Journal of Economic and Financial Sciences, 2016 The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test.
Shené Steenkamp, Rudie Nel
doaj +1 more source
LEASE FINANCING: A NEW DUAL APPROACH [PDF]
Strategii Manageriale, 2013 Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj
FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
Учёт. Анализ. Аудит, 2020 The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years.
V. S. Plotnikov, O. V. Plotnikova
doaj +1 more source