Results 21 to 30 of about 1,483,862 (289)

Operating Leases and Credit Assessments

Contemporary Accounting Research, 2012
Operating leases have grown significantly as a source of corporate financing over the last 30 years. Their off-balance sheet treatment, which may in part explain their popularity, raises concern that financial risk may be misjudged and capital misallocated. Prior research evidence on the above issue is mixed.
Altamuro, Jennifer M, Johnston, Rick, Pandit, Shailendra, Zhang, Haiwen   +3 more
openaire   +3 more sources

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

Acta 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

Opsi Financial Lease dan Operating Lease terhadap Kepemilikan Bus pada CV. Mega Jasa di Samarinda [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahui kepemilikan unit bus pada Perusahaan CV. Mega Jasa dengan metode Financial Lease dan Operating Lease. Alat analisis dan pengujian hipotesis yang digunakan yaitu metode garis lurus (straight line method).
Heriyanto, Nely Dwi Jayanti, LCA.Robin Jonathan, Heriyanto, Nely Dwi Jayanti, LCA.Robin Jonathan,   +1 more
core   +1 more source

IFRS-16 and Firm Investment: Leasing Commitment and Intensity

Sriwijaya International Journal of Dynamic Economics and Business
Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris, Arif Julianto Sri Nugroho, Tri Utami, Rizky Windar Amelia   +3 more
doaj   +1 more source

البدائل الشرعية المعاصرة لعقد الإيجار المنتهي بالتمليك من منظور إسلامي [PDF]

Mağallaẗ Kulliyyaẗ al-dirāsāt al-islāmiyyaẗ wa al-ʿarabiyyaẗ lil banat bi ğāmiʿaẗ Al-Ahzhar farʿ kafr Al-Sheikh
يهدف البحث إلى بيان المعنى الشرعي لعقد الإيجار المنتهي بالتمليك ، والتكييف الشرعي له ،وضوابطه الشرعية ، وصوره المباحة  شرعا، وصوره المحرمة شرعا ،وبيان الحكم الشرعي له ، مع ذكر أراء المجامع الفقهية ،كما يهدف إلى ايجاد بدائل شرعية للصور المحرمة لهذا العقد ،
شيماء عبد الجواد فرج إسماعيل
doaj   +1 more source

Computer Modeling of Leasing Operations

Indian Journal of Science and Technology, 2016
Objectives: The article covers the role of leasing as a financial tool which ensures modernization of scientific and production technical bases of industrial enterprises. Methods: The similarity of long-term crediting conditions and financial leasing underlies the efficiency analysis of the leasing operations, which are carried out by the two main ...
Aleksandr Mikhaylovich Batkovskiy, Elena Georgievna Semenova, Valeriy Yaroslavovich Trofimets, Elena Nikolaevna Trofimets, Alena Vladimirovna Fomina   +4 more
openaire   +1 more source

Modelling stem cell differentiation related processes—A practical overview for biologists

FEBS Letters, EarlyView.
Stem cell differentiation is complex and difficult to control experimentally. This review introduces suitable computational modelling approaches that can support stem cell research, from mechanistic ODE and abstract models to multiscale and deep learning methods.
Ricco Zeegelaar, Xinqi Yan, Lucas F. Jansen Klomp, Stefano Schivo, Janine N. Post   +4 more
wiley   +1 more source

Artificial molecular machines and motors—Design and control of nanoscale motion

FEBS Letters, EarlyView.
Molecules are constantly moving because of thermal fluctuations, but random motion alone cannot be exploited to perform directional tasks. Artificial molecular machines use chemical, electrical, or light energy to bias this motion. Molecular shuttles, rotary motors, and supramolecular pumps illustrate how nanoscale movement can be controlled and ...
Leonardo Andreoni, Alberto Credi
wiley   +1 more source

DEVELOPMENT OF REGIONAL DEVELOPMENT METHODOLODGICAL TOOLS OF THE LEASING MARKET [PDF]

Sovremennye Issledovaniâ Socialʹnyh Problem, 2012
This article details the main trends and prospects for regional leasing market of Irkutsk region, which could improve the leasing business in the region. In addition, provided a promising model of the development of leasing in the Irkutsk region.
Lee Shien
doaj  

A SECURITIZED POOL OF OPERATING LEASE ASSETS AND ITS RESIDUAL VALUE RISK EVALUATION

Финансы: теория и практика, 2017
Leasing has proved itself as a powerful and effective area for the investment development of individual enterprises and industries. The competition in the market of lease services encourages leasing companies to expand the lease product range and seek ...
E. A. Petrova
doaj   +1 more source