Results 81 to 90 of about 4,573 (282)

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would ...
Patrik Svoboda
doaj   +1 more source

ESG Controversies in Global Firms: A Black Mark?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin   +2 more
wiley   +1 more source

LANDLORD AND TENANT-LESSEE\u27S COVENANT TO PAY TAXES-LIABILITY OF ASSIGNEE WHO HAS REASSIGNED [PDF]

open access: yes, 1948
A 100-year lease contained the following covenant, . . . lessee further agrees that he will, as additional rent, pay . . . all taxes and assessments . . . which shall, during said term, be levied, assessed, or otherwise imposed. . .
Cooperrider, L. K., S.Ed.
core   +2 more sources

Lessor's notice of termination of residential lease in Czech law [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2019
Czech private law underwent a major change in 2014, when the new Civil Code came into force. The changes also influenced the regulation of residential leasing. Renting a flat or house is a very common means of satisfying the need for housing in the Czech
Hadamčík Lukáš
doaj  

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj  

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

KEDUDUKAN BENDA SETELAH PUTUSNYA PERJANJIAN FINANCIAL LEASE ANTARA LESSOR DAN LESSEE [PDF]

open access: yes, 2004
Leasing business, nowadays, has a rapid growth. However, there are so many wrong opinions about leasing business. Some lessee still consider that leasing is ordinary rental agreement in which the agreement can be cancelled any time if they don't like the
Supriyadi, Supriyadi
core   +1 more source

ЛИЗИНГ ЖИЛОЙ НЕДВИЖИМОСТИ В РОССИИ: ТЕНДЕНЦИИ И ПЕРСПЕКТИВЫ

open access: yesCifra: Право
В данной статье рассматриваются правовые основы лизинга жилой недвижимости в Российской Федерации, анализируются тенденции и перспективы лизинговой деятельности с жилыми помещениями в России, а также рассматривается опыт иностранных государств в правовой
Залозная М.В.   +1 more
doaj   +1 more source

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