Results 71 to 80 of about 141,209 (306)

FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

open access: yesУчёт. 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

Policy Making Without Legislating; the Self-regulation of Commercial Property Leasing [PDF]

open access: yes
The terms of a commercial property lease covers aspects such as rent, alterations to premises and the ability to leave; consequently they have a significant impact on cash flow and the ability of a business to develop.
Cathy Hughes, Neil Crosby
core  

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su   +3 more
wiley   +1 more source

A TRANSACTION COST ECONOMICS AND PROPERTY RIGHTS THEORY APPROACH TO FARMLAND LEASE PREFERENCES [PDF]

open access: yes
Numerous theoretical approaches to farmland leasing contract choice have been developed with little consistent empirical support, particularly for the Corn Belt. A unique theoretical approach to explaining farmers' lease preferences is presented, using a
Barry, Peter J.   +3 more
core   +1 more source

The Evolution of Shopping Center Research: A Review and Analysis [PDF]

open access: yes, 1994
Retail research has evolved over the past sixty years. Christaller\u27s early work on central place theory, with its simplistic combination of range and threshold has been advanced to include complex consumer shopping patterns and retailer behavior in ...
Benjamin, John D., Eppli, Mark
core   +1 more source

Investment and Pricing with Spectrum Uncertainty: A Cognitive Operator's Perspective

open access: yes, 2010
This paper studies the optimal investment and pricing decisions of a cognitive mobile virtual network operator (C-MVNO) under spectrum supply uncertainty.
Duan, Lingjie   +2 more
core   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow   +2 more
wiley   +1 more source

COMPETITIVE AREA OF AUTOMOTIVE MEANS AND MAIN TENDENCIES OF ITS DEVELOPMENT

open access: yesRussian Journal of Economics and Law, 2007
The author of the article reveals main directions of increasing competitiveness of Russian producers, using materials given by OJSC KAMAZ.
M. U. Shabanov
doaj  

The Acquisition and Disposition of Real Estate by Corporate Executives: A Survey [PDF]

open access: yes
Rising property values as well as corporate restructuring have given real estate greater importance in corporate asset management. Previous research has examined the capital budgeting procedures of corporations and institutional investors for real estate.
Arnold L. Redman, John R. Tanner
core  

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

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