Results 91 to 100 of about 1,483,862 (289)
The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands [PDF]
Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to
Patricia EVERAERT +2 more
core
Advanced Functional Materials, EarlyView.A hybrid additive manufacturing platform integrates direct droplet writing of metallic composite with VAT photopolymerization to fabricate architected soft magnetic composites. This approach enables microscale patterning of high‐viscosity materials for programmable actuators, adaptive fluidic devices, and switchable adhesives, offering tunable ...
Yeowon Yoon +4 more
wiley +1 more source
A Note on Embedded Lease Options [PDF]
Buetow and Albert (1998) discuss options embedded in lease contracts. They present a pricing framework, calibrate it using data from the National Real Estate Index and apply it using a numerical method known as the finite difference method with absorbing
Eric Clapham
core
The effect of operating lease capitalization to audit fees [PDF]
, 2018 The main objective of this study is to find out whether capitalization of operating leases has an effect on audit fees. I assume capitalized operating leases to correlate positively with audit fees. Additionally, the effect of capitalized operating lease
Aikala, Linda
core +1 more source
Advanced Functional Materials, EarlyView.Establishment of bidirectional communication behavior between natural and artificial cells. The first type of communication from natural dendritic cells to artificial polymeric cells was achieved via ATP release after cell lysis. The released ATP was taken up via gated UV‐controlled permeability increase of the polymeric membrane for performing ...
Ilona Kalte +6 more
wiley +1 more source
An Empirical Test of a Contingent Claims Lease Valuation Model [PDF]
Despite the importance of leases in the US economy, and the existence of several theoretical lease pricing models, there has been little systematic attempt to estimate these models. This paper proposes a simple no-arbitrage based lease pricing model, and
Nancy Wallace, Richard Stanton
core
An Adaptive Inhibitory WSe2 Transistor for Retinomorphic In‐Sensor Image Processing
Advanced Functional Materials, EarlyView.Conventional retinomorphic devices typically require deliberate gate‐bias tuning for each illumination condition. In this paper, we demonstrate an adaptive inhibitory WSe2 transistor that uses photo‐induced regime shift between the subthreshold and accumulation modes to achieve decision‐free, intensity‐adaptive image processing within a single pixel ...
Juhwan Baek +12 more
wiley +1 more source
Methods of financing passenger cars – operating lease
, 2014 The aim of this bachelor thesis is to list and describe basic methods of financing passeger cars focusing on the method of operating lease. First part of this bachelor thesis focuses on specificities of basic methods of financing passenger cars.
Brejcha, Jiří
core
Advanced Functional Materials, EarlyView.Atomically dispersed Ni–S4 sites on CdS nanorods induce interfacial charge polarization, directing photogenerated electrons to H2 evolution and holes to selective ester‐bond cleavage of poly(lactic acid). Without sacrificial reagents, this charge‐coupled system produces lactate while suppressing overoxidation, achieving an H2 evolution rate of 41.74 ...
Yu Yao +8 more
wiley +1 more source
Implications of the new accounting model for leases
Ekonomski Vjesnik, 2019 Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj