Results 61 to 70 of about 54,010 (292)

PARTICULARS OF LEASING CONTRACTS ENTRIES ACCORDING TO IAS 17 [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2006
Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts.
Violeta ISAI
doaj  

Rebound Effects in Circular Manufacturing: Overview of Potential Rebound Mechanisms Activated by Circular Strategies Across Key Business Processes

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) is increasingly adopted by the manufacturing industry to decouple economic growth from environmental impacts by optimizing resource use and minimizing waste generation. Nevertheless, circular manufacturing often triggers systemic responses that diminish or offset their potential environmental gains, resulting in the so ...
Mariantonietta Ferrante, Claudio Sassanelli, Daniela C. A. Pigosso   +2 more
wiley   +1 more source

Аccounting for Lease (Rental) Operations

Наукові записки НаУКМА: Економічні науки, 2017
The paper defines a grounded position on leasing and rental value (the differences and common features from the point of view of accounting). We identified leasing as a specific type of business which foresees the transfer for a corresponding fee, period,
Sofiya Kafka
doaj   +1 more source

Proposed Lease Accounting For Lessees

Journal of Business & Economics Research (JBER), 2011
<p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board jointly ...
openaire   +2 more sources

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Does tenure review in New Zealand’s South Island give rise to rents? [PDF]

Under “tenure review,” the ongoing privatization of South Island Crown pastoral leases, a pastoral lessee surrenders part of his leasehold, and acquires a freehold interest in the remainder.
Ann Brower, Philip Meguire
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Some special aspects in the obligations of the parties to the lease agreement

Jus Strictum
Today, the general and special provisions of the Civil Code of the Russian Federation on the lease agreement provide a possibility to distinguish some special aspects in the obligations of the parties, which may indicate certain problems when complying ...
Igor V. Mashtakov
doaj   +1 more source

Translating Circularity Into Strategy: A Governance Meta‐Capability Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms struggle to transition to circular economy (CE) models, often citing external barriers. Yet some firms succeed, whereas others fail: Why? We argue that success depends on a specific governance capability—a meta‐capability that allows firms to (1) sense and strategically reframe CE imperatives, (2) seize opportunities by aligning diverse ...
Felix Carl Schultz, Vladislav Valentinov   +1 more
wiley   +1 more source

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

Business 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, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source