Results 61 to 70 of about 54,167 (332)
Some special aspects in the obligations of the parties to the lease agreement
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
Orientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet.
Milton Segal, Genevieve Naik
doaj +1 more source
Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
core
ABSTRACT The apparel industry is one of the world's most profitable sectors but also among the most environmentally damaging. Growing sustainability pressures have led companies to adopt diverse strategies to reduce their impact, yet no single study has systematically analysed these approaches or their consumer implications.
Maria Leonor Ferreira +1 more
wiley +1 more source
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
Аccounting for Lease (Rental) Operations
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
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie +4 more
wiley +1 more source
Leasing as a way of financing the entrepreneurial business
This scientific article consists of essence of leasing, leasing transactions in the different areas, advantages and disadvantages of leasing relations.
doaj
ABSTRACT Globalisation has deepened the integration of international production within global value chains (GVCs), where the various stages of the manufacturing process are dispersed across countries. In today's volatile business environment, characterised by rapid technological advances (Industry 4.0) and evolving consumer preferences towards use ...
Javier Bilbao‐Ubillos +3 more
wiley +1 more source
ABSTRACT Retired electric vehicle (EV) batteries can be repurposed to stationary storage batteries. While this circularity solution has attracted attention from entrepreneurs, falling battery prices, along with the longer lifetime of new batteries, high consumer expectations and limited governmental support challenge the approach.
Juliane Seika, Merla Kubli
wiley +1 more source

