Results 31 to 40 of about 54,167 (332)

The evaluation of new methodological approaches to lease reporting on the side of lessor

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

Multi-period lease contract for remanufactured products

Alexandria 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, Udjianna S. Pasaribu, Bermawi P. Iskandar   +2 more
doaj   +1 more source

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

, 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, Davies, N, Efstratiou, C, Finney, J, Fitton, Daniel Bowen, Kortuem, G, Sundramoorthy, V   +6 more
core   +1 more source

DEVELOPMENT FEATURES OF LEASING RELATIONS IN CONSTRUCTION

Вестник Дагестанского государственного технического университета: Технические науки, 2018
. Objectives Leasing, which is an alternative to traditional forms of investment for Russia, is currently among the most effective methods of financing construction organisations.
Patimat A. Abdulkhalikova, Elena I. Pavlyuchenko   +1 more
doaj   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

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

Agribusiness, 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, Cord‐Friedrich von Hobe, Miryam Sarah Merk, Thomas Kneib, Oliver Musshoff   +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

Agribusiness, 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, Abdusame Tadjiev, Nodir Djanibekov, Ajit Govind, Akmal Akramkhanov   +4 more
wiley   +1 more source

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

Acta 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

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Abdel-khalik, Alan Goodacre, ASB, ASC, Ashton, Beattie, Beattie, Beattie, Beattie, Beattie, Bebbington, Beneish, Bevan, Blake, Bowman, BPF IPD, Breton, CA Magazine, Collins, Collins, Cyert, Deegan, Dresdner Kleinwort Benson, Drury, Dunne, El-Gazzar, Ely, FASB, Finance and Leasing Association, Finnerty, Garrod, Georgiou, Godfrey, Goodacre, Gopalakrishnan, Hartman, Hermanson, Herz, Holthausen, Hooks, IASB, Imhoff, Imhoff, Imhoff, Imhoff, Imhoff, Jonas, Joshi, La Porta, La Porta, Lasfer, Levitt, McBarnet, McBarnet, McBarnet, McGregor, Munter, Nelson, Nixon, Oppenheim, Parfet, Prakash, Rajan, Reither, Ro, Samuelson, Sarah Jane Thomson, Schipper, Schipper, Taylor, Vivien Beattie, Wallace, Wallace, Wilkins, Wilkins, Wilkins, Yap   +76 more
core   +2 more sources

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

Agribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source