Results 31 to 40 of about 56,936 (321)

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

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

Analele 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  

Perlindungan Hukum Konsumen (Lessee) Atas Penarikan Paksa Kendaraan

Syntax Idea
Kehadiran leasing sebagai alternatif pendanaan kendaraan bermotor telah menjadikannya kebutuhan primer bagi banyak individu dan perusahaan. Artikel ini mengulas peran leasing dalam skema pembiayaan kendaraan bermotor serta tantangan yang dihadapi ...
Yuwono Prianto, N. Faradiba, Cevin Christian Alexsander, Christopher Andrew Winata   +3 more
semanticscholar   +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

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +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