Results 71 to 80 of about 3,045 (288)

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

open access: yesAnnals 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  

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Proposed Lease Accounting For Lessees

open access: yesJournal 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

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow   +2 more
wiley   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

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

open access: yesJus 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

The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases

open access: yesJournal of Economic and Financial Sciences, 2019
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

Protection the Equipment Lessee from the Potential Consdquences of the Lessor\u27s Bankruptcy [PDF]

open access: yes, 1979
In the coming year, many corporations, government agencies, and institutions such as universities and hospitals will be leasing much of the equipment they need to perform and support their functions.
Suher, Thomas R.
core   +1 more source

Empowering Circular Startups: Unveiling the Blueprint for Circular Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular startups are increasingly recognized as key drivers in the transition toward a circular economy. Yet the business models (BMs) through which these startups operationalize circularity remain poorly understood, limiting the ability of entrepreneurial ecosystem actors to offer effective support.
Ann‐Sophie Finner   +2 more
wiley   +1 more source

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar   +3 more
wiley   +1 more source

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