Results 21 to 30 of about 54,010 (292)

The model of evaluation of efficiency of leasing services [PDF]

open access: yesE3S Web of Conferences
At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects.
Latipova Shakhnoza   +5 more
doaj   +1 more source

Administrative Liability for Violations of Fire Safety Requirements at Rental Facilities

open access: yesСибирское юридическое обозрение, 2020
The article examines the issue of administrative liability of the lessee and the lessor for violations of fire safety requirements in the existing legal regime for leasing buildings (premises). The urgency of the issue under study is substantiated based,
A. Yu. Shatokhin
doaj   +1 more source

Improving the reliability of the financial statements of the tenant enterprise

open access: yesУченые записки Российской академии предпринимательства, 2023
Improving the reliability of financial statements in the interests of external users is the main task to be solved in the process of its preparation. The ongoing reform of the accounting system in connection with the updating of federal standards causes ...
E. A. Naumova, O. G. Gortsevskaya
doaj   +1 more source

ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Taking into account that following the application of various accounting regulations for the same company and the reporting period, the information provided by the financial statements of an entity regarding the operating leasing transactions in the ...
PALIU – POPA LUCIA , COSNEANU LAVINIA
doaj  

On the Property Rights System of the State Enterprises in China [PDF]

open access: yes, 1989
Detailed analysis of spinal deformity is important within orthopaedic healthcare, in particular for assessment of idiopathic scoliosis. This paper addresses this challenge by proposing an image analysis method, capable of providing a full three ...
Andersson, Mats   +3 more
core   +2 more sources

Multi-period lease contract for remanufactured products

open access: yesAlexandria Engineering Journal, 2021
Consider a lessor (service provider) offering a multi-period lease contract (LC) for remanufactured products. The LC proposed has two attributes –i.e. mperiods, m⩾1 and a usage threshold (a limitation of usage allowed).
Hennie Husniah   +2 more
doaj   +1 more source

Exploring the Design of Pay-Per-Use Objects in the Construction Domain [PDF]

open access: yes, 2008
Equipment used in the construction domain is often hired in order to reduce cost and maintenance overhead. The cost of hire is dependent on the time period involved and does not take into account the actual use equipment has received. This paper presents
Brown, J   +6 more
core   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

open access: yesAgribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov   +4 more
wiley   +1 more source

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