76 FR 70680 - Small Business Size Standards: Real Estate and Rental and Leasing

Science.gov (United States)

2011-11-15

... eligibility for Federal small business assistance, SBA establishes small business size definitions (referred... business definition or size standard established by the SBA Administrator. SBA considers as part of its... SMALL BUSINESS ADMINISTRATION 13 CFR Part 121 RIN 3245-AG28 Small Business Size Standards: Real...

Transfer of single farm payment entitlements to farm successors: impact on structural change and rental prices in Switzerland

Directory of Open Access Journals (Sweden)

Gabriele Mack

2013-09-01

Full Text Available This paper analyses the impact of tradable and non-tradable single farm payment (SFP entitlements for farm successors on structural change and the lease market. Using the example of Swiss agriculture, the effects on rental-price trends and farm-exit rates are investigated. An ex-ante normative impact analysis is performed with the agent-based agricultural-sector model SWISSland, which simulates structural change processes and income trends in Swiss agriculture over a period of up to 15 years. A land market implemented at municipality level simulates the plot-by-plot leasing of land to surrounding neighbouring agents that is common in Switzerland. Allocation of plots to tenants as well as lease pricing is modelled taking into account the farm-specific land rents. The results show that personalised SFP entitlements which could not be transferred to a farm successor not only cause an intensification of structural change, but would also thus lead to a substantial reduction in rental prices. SFP entitlements which were successfully transferred to farm successors have only a slight impact on structural change and the rental prices of arable land. Only for grassland in the mountain region does a stronger shift result in a significant reduction in rental prices.

30 CFR 218.151 - Rental fees.

Science.gov (United States)

2010-07-01

... MONIES AND PROVISION FOR GEOTHERMAL CREDITS AND INCENTIVES Oil, Gas and Sulfur, Offshore § 218.151 Rental... this section. Discovery means one or more wells on the lease that meet the requirements in 250, subpart... (c) of this section. For— Issued as a result of a sale held— The lessee must pay rental— (1) An oil...

13 CFR 120.131 - Leasing part of new construction or existing building to another business.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of new construction or existing building to another business. 120.131 Section 120.131 Business Credit and Assistance... § 120.131 Leasing part of new construction or existing building to another business. (a) If the SBA...

A Decision Optimization Model for Leased Manufacturing Equipment with Warranty under Forecasting Production/Maintenance Problem

Directory of Open Access Journals (Sweden)

Zied Hajej

2015-01-01

Full Text Available Due to the expensive production equipment, many manufacturers usually lease production equipment with a warranty period during a finite leasing horizon, rather than purchasing them. The lease contract contains the possibility of obtaining an extended warranty for a given additional cost. In this paper, based on the forecasting production/maintenance optimization problem, we develop a mathematical model to study the lease contract with basic and extended warranty based on win-win relationship between the lessee and the lessor. The influence of the production rates in the equipment degradation consequently on the total cost by each side during the finite leasing horizon is stated in order to determine a theoretical condition under which a compromise-pricing zone exists under different possibilities of maintenance policies.

Farm Equipment Leasing. A New Financial Strategy. Staff Report No. AGES870302.

Science.gov (United States)

Serletis, William S.

For farmers with high debt/asset ratios, leasing is an attractive option for securing the use of farm machinery. Under the current tax laws, financial leasing carries lower after-tax costs than loan purchasing. By size, farms with more than $500,000 in sales had the highest proportion of U.S. expenditures for farm equipment leasing. By region, the…

77 FR 72439 - Residential, Business, and Wind and Solar Resource Leases on Indian Land

Science.gov (United States)

2012-12-05

... to streamline and expedite the leasing process, advance economic development, and spur renewable... entities; however, many tribes requested clarification regarding other taxation arising in the context of... residential, business, and WSR leasing subparts to subpart A. This section now addresses not only taxation of...

Environmental Assessment for the Leasing of Facilities and Equipment to USEC Inc

International Nuclear Information System (INIS)

2002-01-01

The U.S. Department of Energy (DOE) Oak Ridge Operations Office (DOE-ORO) has prepared this Environmental Assessment (EA) for the lease of facilities and equipment to USEC Inc. (USEC), which would be used in its Gas Centrifuge Research and Development (R and D) Project at the East Tennessee Technology Park (ETTP) [hereinafter referred to as the USEC EA]. The USEC EA analyzes the potential environmental impacts of DOE leasing facility K-101 and portions of K-1600, K-1220 and K-1037 at the ETTP to USEC for a minimum 3-year period, with additional option periods consistent with the Oak Ridge Accelerated Clean-up Plan (ACP) Agreement. In July 2002, USEC notified DOE that it intends to use certain leased equipment at an off-site facility at the Centrifuge Technology Center (CTC) on the Boeing Property. The purpose of the USEC Gas Centrifuge R and D Project is to develop an economically attractive gas centrifuge machine and process using DOE's centrifuge technology

Measuring Implicit Rental Rates for Farm Capital

OpenAIRE

Hrubovcak, James

1986-01-01

Developing implicit rental rates for capital inputs is an Important step in understanding the Impact of tax law changes on agricultural investments This article develops a methodology for estimating implicit rental rates and presents annual estimates of rental rates for seven categories of farm equipment and structures from 1955 to 1979 This article also compares these rental rates With those estimated under a no-tax alternative The author developed a method for estimating marginal Federal In...

Lease of agricultural land in public ownership

Directory of Open Access Journals (Sweden)

Baturan Luka

2014-01-01

Full Text Available This paper analyzes the legal norms which regulate leasing of agricultural land in public ownership. The basic hypothesis is that the main goal of land leasing should be to achieve an efficient allocation and maximization of public rental income. It was concluded that we should eliminate all restrictions that serve as barriers to market allocation. These include provisions that restrict some groups from participating in the land lease auctions, then the preemptive right of lease, as well as the ban on subleasing. It also criticizes the application of the principles of affectation, or restriction of freedom of local governments in the use of funds received from land leasing.

LEASING ARRANGEMENTS AS A FORM OF FINANCING BUSINESS ENTITIES IN REPUBLIC OF MACEDONIA

Directory of Open Access Journals (Sweden)

DRAGICA ODZAKLIESKA

2015-03-01

Full Text Available In the modern conditions for working, the problems with providing appropriate sources for financing business entities are more emphasized. In fact, the access to the financing sources is one of the limiting factors for the business entities development. If the business entity is able to satisfy completely or on a higher degree its financing needs from its own sources, then it gains significant competitive advantage and possibility for growth, by decreasing the costs for financing and minimizing the risk. But, these sources most often are not sufficient for business financing. In R. Macedonia, most usually used sources for work financing are the bank loans, which is a result mainly to the nonsufficiently developed financial market, and generally, the low degree of the economic development. However, the bank loans are expensive source of financing, which is negatively reflected into the financial result of the business entities. Because of that, the business entities get down to use alternative financing sources, such as: portfolio investments, foreign direct investments, issue of shares and bonds and specific sources of financing ( factoring financing, forfeiting financing, leasing and financing by franchise. In this paper, the accent will be put on the leasing as a specific form for financing the business entities in R. Macedonia. A research for that how much the business entities are acquainted with the advantages of using this financing source, how much the leasing is present as a financing form and if there are limiting factors in its use, will be conducted. At the end, on the basis of the obtained results from the research, some measures and recommendations for higher leasing implementation in the business entities in Republic of Macedonia will be given

Application of Securitization of Leasing Assets

Directory of Open Access Journals (Sweden)

Igor Viktorovich Linev

2014-01-01

Full Text Available Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of all, stomatology, training, video the equipment, and also a car, motor-equipment, towers of cellular communication production of heavy mechanical engineering and computers. The essence of securitization of leasing assets consists in isolation of streams of leasing payments from risk of bankruptcy of the leasing company. As the considered mechanism has the greatest development in the USA, so far as consideration of experience of its application in this country is represented especially actual. The special attention is deserved by a question of decrease in credit risk of the investor. External and internal providing is applied to its decision in different types. Interest of participants in securitization of leasing assets consists in distribution of risks between them, emergence of a new source of financing, depreciation of attracted resources, increase of liquidity of a leasing portfolio and optimization by management by balance of the enterprise. Appeal of this tool to the leasing company in a case when it has no available own funds for business development, represents separate interest. Securitization allows the leasing company to expand sources of attraction of the capital and to receive a reserve for the future, and also to broaden the sphere of options of activity and to give it new opportunities for financing of projects. Widespread introduction of schemes of securitization in practice of the Russian leasing business, requires development, and on some

A preventive maintenance model for leased equipment subject to internal degradation and external shock damage

International Nuclear Information System (INIS)

Zhou, Xiaojun; Wu, Changjie; Li, Yanting; Xi, Lifeng

2016-01-01

A periodic preventive maintenance modeling method is proposed for leased equipment with continuous internal degradation and stochastic external shock damage considered simultaneously, which can facilitate the equipment lessor to optimize the maintenance schedule for the same kind of equipment rented by different lessees. A novel interactive mechanism between the continuous internal degradation and the stochastic external shock damage is established on the hazard rate of the equipment with integrating the imperfect effect of maintenance. Two improvement factors are defined for the modeling of imperfect maintenance. The number of failures resulting from internal degradation and from external shocks are both mathematically deduced based on this interactive mechanism. The optimal preventive maintenance scheme is obtained by minimizing the cumulative maintenance cost throughout the lease period. Numerical example shows that the proposed preventive maintenance model not only can reflect the reliability status of the equipment but also can clearly distinguish between the impact from internal degradation and that from external shocks. - Highlights: • We propose an imperfect periodic preventive maintenance model for leased equipment. • It can distinguish between the impact from internal degradation and that from external shocks. • An internal–external interactive mechanism is proposed. • Two improvement factors are introduced into the modeling of imperfect maintenance. • The model is helpful for the PM scheduling of the same equipment rented by different lessees.

34 CFR 607.10 - What activities may and may not be carried out under a grant?

Science.gov (United States)

2010-07-01

... experience that is part of an approved academic program at off-campus locations; (6) Developing or improving... administrative authority and responsibility; (8) Purchase, rental, or lease of scientific or laboratory equipment... academic instruction capabilities, including purchase or rental of telecommunications technology equipment...

76 FR 46839 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95192

Science.gov (United States)

2011-08-03

... and royalties of $10 per acre and 16\\2/3\\ percent. The lessees paid the $500 administration fee for... River Royalty Corporation timely filed a petition for reinstatement of competitive oil and gas lease NDM... original terms and conditions of the lease; The increased rental of $10 per acre; The increased royalty of...

Designing a New Car Rental Service Using Location-Based Services

OpenAIRE

Dessie, Solomon

2015-01-01

This thesis concentrates on improving the car rental services offered by the case company by introducing location-based services. For many years, the company has conducted a rental business in a similar manner with other car rental companies, and now it is introducing a new service system based on online interaction and location-based services. The outcome of the study is a blueprint for the case company regarding the design of a car rental service using location-based services. This stud...

Application of the Analytic Hierarchy Process to Identify the Most Suitable Lessor of Freight Car Finance Leasing

Directory of Open Access Journals (Sweden)

Lei Lei

2017-01-01

Full Text Available Finance leasing (also “equipment leasing” saves the cost, improves the efficiency and benefit, larger the manufacture supply channels, which is an optimal solution for equipment supply with uncertain freight demand. The article collects the definitions of Finance Leasing based on the four pillars theory of finance leasing, also divides the lessors in Freight Car finance leasing into three categories according to their major business: manufacturers, banks as the representative financial institutions, firms that specialized in finance leasing. To identify the most suitable lessor for each railway department, an indicator system is built and operated by Yaahp (a software based on Analytic Hierarchy Process.

77 FR 21106 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95190, North Dakota

Science.gov (United States)

2012-04-09

..., MBI Oil & Gas LLC, Vincent Melashenko, Missouri River Royalty Corporation, Northern Energy Corporation... these lands. The lessees agree to new lease terms for rentals and royalties of $10 per acre and 16-2/3 percent. The lessees paid the $500 administration fee for the reinstatement of the lease and the $163 cost...

76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases MTM 99624 and MTM 99625

Science.gov (United States)

2011-05-17

... lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this Notice. The lessee met... increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice. FOR FURTHER INFORMATION...

76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease MTM 94684 and MTM 94685

Science.gov (United States)

2011-05-17

... agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this... $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice...

Student Housing a Resilient Housing Rental Market: Case of Federal Polytechnic Neighbourhood Bauchi, Nigeria

Directory of Open Access Journals (Sweden)

Zubairu Abubakar Ghani

2018-03-01

Full Text Available In the last three decades globally higher institutions (HIs have been experiencing an unprecedented upsurge in student population and student enrolment in His generally outstrip the HIs student housing. In many countries of the world like Nigeria, HIs are obviously incapacitated in accommodating the growing student population which compelled numerous students to overflow into their HIs’ neighbourhood seeking for alternative housing accommodation in the private housing rental market. Indeed the scenario of HIs student's housing shortfalls and increasing students housing demand evolved the interest of many people in a student housing rental market. This is because it has been uncovered that business in student housing rental is lucrative and guaranteeing business that ensured profit for a long term. This paper, therefore, explores the nature and landscape of student housing rental in Nigeria where the business is immature then drawn the conclusion.

77 FR 65408 - Outer Continental Shelf (OCS) Western Planning Area (WPA) Gulf of Mexico (GOM) Oil and Gas Lease...

Science.gov (United States)

2012-10-26

... leases in depths less than 400 meters with an initial period longer than 5 years, royalty rates, minimum... $25.00 per acre or fraction thereof for blocks in water depths of less than 400 meters. $100.00 per acre or fraction thereof for blocks in water depths of 400 meters or deeper. Rental Rates Annual rental...

75 FR 26793 - Beam Global Spirits & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business...

Science.gov (United States)

2010-05-12

... & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business Health, Guardsmark, and Lab... 26, 2010, applicable to workers of Beam Global Spirits & Wine, including on-site leased workers from... on-site at the Cincinnati, Ohio location of Beam Global Spirits & Wine. The Department has determined...

new lease accounting and health care.

Science.gov (United States)

Berman, Mindy

2016-05-01

Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

76 FR 27365 - West, A Thomson Reuters Business, Thomson Reuters Legal Division, Including On-Site Leased...

Science.gov (United States)

2011-05-11

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-75,099] West, A Thomson Reuters Business, Thomson Reuters Legal Division, Including On-Site Leased Workers From ADECCO, Albuquerque, NM... Adjustment Assistance (TAA) applicable to workers and former workers of West, A Thomson Reuters Business...

76 FR 50272 - West, A Thomson Reuters Business, Thomson Reuters Legal Division, Including On-Site Leased...

Science.gov (United States)

2011-08-12

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-75,099] West, A Thomson Reuters Business, Thomson Reuters Legal Division, Including On-Site Leased Workers From Adecco, Albuquerque, New... former workers of West, A Thomson Reuters Business, Thomson Reuters Legal Division, including On-Site...

12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

Science.gov (United States)

2010-01-01

... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15 days...

Lessee's obligations under the oil and gas lease

International Nuclear Information System (INIS)

Malcolm, R.T.

1998-01-01

Obligations of a lessee under the present day freehold petroleum and natural gas lease are described. The effect of recent cases relating to fiduciary and good faith duties on the lessee's obligations are also examined. Every lease under the Canadian Association of Petroleum Landmen (CAPL) must specifically deal with rights to be granted, the obligations to drill, royalties, the length of the primary term, the amount of the rental rights, rights to pool, and offset obligations. In Alberta, the most accepted petroleum and natural gas lease form is the CAPL 91. This form is presently being revised to create the 1998 version. The contents of this discussion included: (1) historical lease interpretation, (2) fiduciary obligations, (3) the definition of the doctrine of good faith, (4) implied and express covenants, (5) application of the default clause and (6) force majeur provisions. Although Alberta law does not recognize the doctrine of good faith, nevertheless the court will review the obligations of the lessee and if they do not feel that the lessee has acted fairly with respect to the lessor and damages have resulted, the court will find for the lessor

A rental car strategy for commercialization of hydrogen in Florida

Energy Technology Data Exchange (ETDEWEB)

Lines, Lee [Department of Environmental Studies, Rollins College, 1000 Holt Avenue, Box 2753, Winter Park, FL 32789-4499 (United States); Kuby, Michael; Clancy, James [School of Geographical Sciences, Arizona State University, Tempe, AZ 85287-5302 (United States); Schultz, Ronald; Xie, Zhixiao [Department of Geosciences, Florida Atlantic University, 777 Glades Road, Boca Raton, FL 33431 (United States)

2008-10-15

This article proposes a hydrogen rental-car strategy for transitioning from fleets to consumers in Orlando, Florida. Orlando is the No. 1 tourist destination in the United States, but most car renters visit only a few destinations. A hydrogen rental-car fleet serving this cluster of destinations could provide visitors with a positive first exposure to hydrogen vehicles with minimal commitment, creating hydrogen advocates and potential early adopters in their home regions. The rental-car business combines the logistical advantages of a fleet operation with outreach to many consumers. A hydrogen-powered rental-car fleet at the Orlando International Airport could provide guaranteed demand, supporting an initial rollout of refueling stations. We surveyed 435 rental-car customers in Orlando to understand the idea from the consumer point of view. We analyzed the bundles of destinations visited by the respondents and found that only three stations - an existing station at the Orlando International Airport plus new stations near the theme parks and in downtown Orlando - could serve 64% of renters. Half of all respondents indicated a willingness to pay more to rent a hydrogen car, and this subset of customers ranked the ability to use a pollution-free car as the most important factor in their decision. We then identify the major barriers to a hydrogen rental-car business model from the corporate point of view and propose a number of potential solutions. The most significant barrier appears to be the fleet purchase costs, which we think can be offset by the benefits of free media coverage and contained by beginning with converted internal-combustion vehicles and converting eventually to fuel-cell vehicles. We also outline possible synergies with NASA, Disney, refueling stations, manufacturers and state government. (author)

26 CFR 1.280F-5T - Leased property (temporary).

Science.gov (United States)

2010-04-01

... incidental leasing activity is insufficient. For example, a person leasing only one passenger automobile during a taxable year is not regularly engaged in the business of leasing automobiles. In addition, an... listed property leased or held for leasing by any person regularly engaged in the business of leasing...

Remedying breaches or non-performance of the lease

International Nuclear Information System (INIS)

Sali, L.M.

1998-01-01

This paper discusses how natural gas and petroleum leases should be handled in the event of a dispute or non-performance, particularly in cases when the original parties to the lease have assigned their interests to others, which is currently a common practice. The most obvious concern is premature termination or default which, however, can be easily prevented by paying all delay rentals in a timely fashion, and at the proper address. In other types of default, most leases in use today contain a default clause which requires the party that asserts the existence of a default to serve notice to the party allegedly in default. Remedying the default is permitted, as it is in many other contracts. Interruptions in production is a frequent occasion for claiming default and many leases deal with shut-in production in special ways, but care must be exercised in interpreting the lease in question, for if there is an intention by the lessee to shut-in production due to economic or other considerations after the primary term expires there is virtually no way to bring that lease back to life, unless the facts clearly show that the parties knowingly effectively constructed a new lease

7 CFR 1717.616 - Sale, lease, or transfer of capital assets.

Science.gov (United States)

2010-01-01

... equipment, materials or scrap, applied to the purchase of other property useful in the borrower's utility business; or (3) Applied to the acquisition of construction of utility plant. [60 FR 67405, Dec. 29, 1995... borrower's net utility plant prior to the transaction; (f) The proceeds of such sale, lease, or transfer...

Advantages and disadvantages of leasing

Directory of Open Access Journals (Sweden)

Katarzyna Wiśniewska

2012-12-01

Full Text Available The article is systematization of knowledge on leasing as a source of financing for enterprises. This paper defines the leasing and presented its nature according to the norms of civil, tax and accounting law. It shows the basic classification of leases and briefly describes each type. This article discusses the key benefits gained from using the financial tools and the most common business problems. Presented the consequences arising from the signing of the lease. Description was written based on literature studies on the issues of lease. Concerns the benefits and drawbacks arising from the lease agreement for use of this form of financing for enterprises. The article can help entrepreneurs in making the correct choice of the method of financing.

76 FR 45879 - West, a Thomson Reuters Business, Thomson Reuters Legal, Including On-Site Leased Workers From...

Science.gov (United States)

2011-08-01

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,198] West, a Thomson Reuters Business, Thomson Reuters Legal, Including On-Site Leased Workers From Adecco, Including a Teleworker...-W-73,198 is hereby issued as follows: All workers of West, A Thomson Reuters Business, Thomson...

76 FR 23834 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases NDM 98791, NDM 98792, NDM 98793...

Science.gov (United States)

2011-04-28

... royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the... terms and conditions of the leases; The increased rental of $10 per acre; The increased royalty of 16\\2...

77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69997

Science.gov (United States)

2012-07-23

...: Under the provisions of the Mineral Leasing Act of 1920, as amended, the Bureau of Land Management (BLM... County, Colorado. The petition was filed on time and was accompanied by all the rentals due since the... Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons who use a telecommunications...

77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66019

Science.gov (United States)

2012-07-23

...: Under the provisions of the Mineral Leasing Act of 1920, as amended, the Bureau of Land Management (BLM... Blanco, Colorado. The petition was filed on time and was accompanied by all the rentals due since the... Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons who use a telecommunications...

77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69996

Science.gov (United States)

2012-07-23

...: Under the provisions of the Mineral Leasing Act of 1920, as amended, the Bureau of Land Management (BLM... County, Colorado. The petition was filed on time and was accompanied by all the rentals due since the... Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons who use a telecommunications...

RESIDUAL VALUE RISK IN AUTOMOTIVE OPERATING LEASE CONTRACTS

Directory of Open Access Journals (Sweden)

Ivan Tot

2017-01-01

Full Text Available The subject of the research in this paper are automotive operating lease contracts in the Croatian business practice. The provisions of the general terms and conditions for operating lease contracts of the Croatian leasing companies are being analysed, particulary those relating to the rights and obligations of the parties to the contract after the operating lease contract was terminated and the motor vehicle returned to the lessor. The existence of three contractual models of the automotive operating lease contract in the Croatian business practice is established, which vary with regard to the assignment and the distribution of the residual value risk. Those contractual models are being compared with the two most common contractual models of automotive lease contracts in the Austrian and German business practice: the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment. On the basis of the results of this comparison, applicability of the legal solutions, developed in the Austrian and German jurisprudence and legal literature regarding the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment, to the automotive operating lease contract within the framework of Croatian law, is being examinded.

20 CFR 404.1082 - Rentals from real estate; material participation.

Science.gov (United States)

2010-04-01

... a real estate dealer if you are engaged in the business of selling real estate to customers for... convenience and are other than those usually provided in connection with the rental of rooms or other space...

77 FR 14417 - Notice of Proposed Reinstatement of Terminated Oil and Gas leases NDM 90965 and NDM 90966

Science.gov (United States)

2012-03-09

... terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this Notice. The lessee met... increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice. FOR FURTHER INFORMATION...

Medicare and Medicaid fraud and abuse regulations.

Science.gov (United States)

Liang, F Z; Black, B L

1991-11-01

Specific business arrangements that are protected under legislation and regulations governing parties doing business with Medicare or Medicaid are discussed. Regulations implementing the Medicare and Medicaid Patient Protection Act of 1987 specify practices and activities that are not subject to criminal penalties under the antikickback provisions of the Social Security Act or to exclusion from Medicare or state health-care programs. As of July 29, 1991, all organized health-care settings that receive payments from either Medicare or state health-care programs must comply with these regulations. The final rule sets forth "safe harbors"--exceptions to prohibitions against (1) kickbacks, bribes, rebates, and other illegal activities involving remunerations for patient referrals and (2) inducements to purchase or lease goods paid for by Medicare or state health-care programs. The safe harbors comprise 11 broad categories--investment interests, space rental, equipment rental, personal services and management contracts, purchase of a medical practice, referral services, warranties, discounts, employees, group purchasing organizations, and waiver of deductibles and coinsurance. Implications for pharmacy are discussed. These regulations will affect the purchase of pharmaceuticals by institutional pharmacies. Each institution should review its current practices to determine whether they are within the safe harbors.

Telecom infrastructure leasing

International Nuclear Information System (INIS)

Henley, R.

1995-01-01

Slides to accompany a discussion about leasing telecommunications infrastructure, including radio/microwave tower space, radio control buildings, paging systems and communications circuits, were presented. The structure of Alberta Power Limited was described within the ATCO group of companies. Corporate goals and management practices and priorities were summarized. Lessons and experiences in the infrastructure leasing business were reviewed

32 CFR 644.45 - Rental value.

Science.gov (United States)

2010-07-01

... low value. A brief summary of the essential facts will be sufficient to support leases by the...) Equipment and accessories: Refrigeration Cooking facilities Kitchen cabinets Closet space Built-in...

Impact of end of lease contracts’ option on joint pricing and inventory decisions of remanufacturable leased products

Directory of Open Access Journals (Sweden)

M. Rabbani

2016-04-01

Full Text Available Leasing currently plays an important role for the global economy. The equipment leasing earning acquired through leasing rather than cash or credit, has reached a dominant level. With this regards, this paper represents a basic mixed-integer non-linear programming model. The study deliberates a firm that leases new products and remanufactured leased merchandises. The proposed study considers the end of lease contract, which contains several options: Return the leased product, return the used product and purchase other remanufactured product and buying the leased product. The primary objective is to maximize the discrepancy between the revenue and the costs of a firm, which leases new products as well as selling remanufactured ones. The product deteriorates with time and the difference between a new and used good is obvious. The product must undergo a remanufacturing procedure before being sold as a remanufactured product.

The ABCs of Technology Leasing: Get the Facts on the Pros and Cons of Leasing

Science.gov (United States)

Aldridge, Robb

2005-01-01

Ownership means control. What one buys is easier to manage with respect to upgrading or getting rid of equipment that is no longer adequate for the job. Purchasing can put severe demands on cash flow, however, so sometimes the budget drives the decision to lease. Not surprisingly, leasing reverses the advantages and disadvantages of ownership. For…

49 CFR 37.195 - Purchase or lease of OTRBs by private entities not primarily in the business of transporting people.

Science.gov (United States)

2010-10-01

... primarily in the business of transporting people. 37.195 Section 37.195 Transportation Office of the... transporting people. This section applies to all purchases or leases of new vehicles by private entities which are not primarily engaged in the business of transporting people, with respect to buses delivered to...

LEASING AS IMPORTANT TOOL OF AIRLINE FINANCING

Directory of Open Access Journals (Sweden)

V. G. Afanasiev

2014-01-01

Full Text Available The article corers current state of airline financing using such instrument as aviation leasing indifferent forms, such as finance leasing its different forms, operational leasing and its different types, sale and lease back analyzed all pluses and minuses of each form. The main questions of Capetown Convention on international warranties concerning moving equipment also discussed.

13 CFR 120.870 - Leasing Project Property.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing Project Property. 120.870... Company Loan Program (504) Leasing Policies Specific to 504 Loans § 120.870 Leasing Project Property. (a... recorded lien against the leasehold estate and other collateral as necessary. (b) If the Project is for new...

12 CFR 560.41 - Leasing.

Science.gov (United States)

2010-01-01

... principal and interest payments that a lessor would receive if the finance lease were structured as a market... property at the expiration of the term of the lease. (c) Finance leasing—(1) Investment limits. A Federal... loans), 5(c)(2)(A) (commercial, business, corporate or agricultural loans), 5(c)(2)(B) (nonresidential...

Aplikasi Sewa Mobil Berbasis Web pada PT Indomobil Car Rental

Directory of Open Access Journals (Sweden)

Tri Pujadi

2011-06-01

Full Text Available Indomobil Car Rental (IndoRent is a rental firm providing service to customer by provides vehicle and qualified drivers. Firm has extensive network by utilizes all network from Indomobil Group. Besides it also have care service network that exists at several big cities in Indonesia. Common service problems for customer is limitation of the number of drivers to service customer, particularly at the busy days where it is difficult for customers to do reservation and get information to rent a car. Company website does not provide rent price and car amount information. This application design is developed from a financial application system therefore making it easy for users to conduct activity or transactions and service that progressively increases. Method for modelling by use of Rational Rose, meanwhile design web application utilizes Macromedia Dreamweaver, and Macromedia Flash MX and Swishmax for its animation.This application utilizes PHP and MySQL. The website of Indomobil Rental Car is expected to be more dynamic and can pull more visitors its, so increases firm performance. 

Policy for equipment’s leasing period extension with minimum cost of maintenance

Science.gov (United States)

Lestari, C.; Kurniati, N.

2018-04-01

The cost structure for equipment investment including purchase cost and maintenance cost is getting more expensive. The company considers to lease the equipment instead of purchase it under a contractual agreement. Offering to extend the lease period, following to the base lease period, will provide more benefits for both the lessor (owner) and the lessee (user). Whenever the lease period extension offered at the beginning of the contract, there are some risks in finance e.g. uncertainty of the equipment performance and lessor responsibility. Therefore, this research attempts to model the optimal maintenance policy for lease period extension offered at the end of the contract. Minimal repair is performed to rectify a failed equipment, while imperfect preventive maintenance is conducted to improve the operational state of the equipment when reaches a certain control limit to avoid failures. The mathematical model is constructed to determine the optimal control limit, the number and degree of preventive maintenance, and the multiplication number of the lease period extension. Finally, numerical examples are given to illustrate the influences of the optimal length of the extended lease and the maintenance policy to minimize the maintenance cost.

Business models and financing options for a rapid scale-up of rooftop solar power systems in Thailand

International Nuclear Information System (INIS)

Tongsopit, Sopitsuda; Moungchareon, Sunee; Aksornkij, Apinya; Potisat, Tanai

2016-01-01

Diverse solar PV business models and financing options exist in the international landscape, helping expand and accelerate the adoption of rooftop solar PV systems. The conditions for their emergence are context specific, depending on the policies, regulations, incentives, and market conditions of each country. After a review of the international landscape, this paper compiles and analyzes business models and financing options for rooftop solar PV investment in Thailand that have emerged during the period between 2013 and 2015. Despite policy discontinuity for the support of rooftop solar systems, diverse business models and financing options are driving market expansion and expanding solar access to more Thai consumers. Drawing on our policy and regulatory analyses and in-depth interviews with business representatives, we identify four types of business models and one financing option. The business models include Roof Rental, Solar PPA, Solar Leasing, and Community Solar, and the financing option is the solar loan. We analyze the drivers for their emergence, barriers to their success, and the risks from the business owners' and consumers' viewpoints. Our policy recommendation is focused on crafting a net-metering regulation with evidence-based studies on the potential costs and benefits to different stakeholders. - Highlights: •Advances understanding on PV business models in urban developing countries' context. •Reviews emerging rooftop solar business models in Thailand. •Thailand has a dynamic solar market despite policy uncertainties.

Critical reflections on the Chemical Leasing concept

NARCIS (Netherlands)

Lozano, Rodrigo; Carpenter, Angela; Lozano, Francisco J.

Chemical Leasing has been developed as a collaborative business model to complement the two main approaches (policy initiatives and scientific/ technological) used to foster green chemistry and sustainable chemistry. Chemical Leasing is based on using chemicals more efficiently, reducing waste, and

The impact of Energy Performance Certificates on the rental and capital values of commercial property assets

Energy Technology Data Exchange (ETDEWEB)

Fuerst, Franz, E-mail: ff274@cam.ac.uk [Department of Land Economy, University of Cambridge, 19 Silver Street, Cambridge, CB3 9EP (United Kingdom); McAllister, Patrick [Real Estate and Planning, Henley Business School, University of Reading, RG6 5UD (United Kingdom)

2011-10-15

This paper focuses on the effect of energy performance ratings on appraised capital values, rental values and equivalent yields of UK commercial property assets. The study is based on a cross-section of 708 commercial property assets. Incorporating a range of potential confounding factors such as unexpired lease term, vacancy rate and tenant credit risk, we use hedonic regression procedures to estimate the effect of EPC rating on rental and capital values. The study finds no evidence of a significant relationship between environmental and/or energy performance and rental and capital values. A small subset of 24 BREEAM-rated assets is also tested for significant price effects but a statistically significant effect is only confirmed for equivalent yields. Similarly, there was no evidence that the EPC rating had any effect on Market Rent or Market Value with only minor effects of EPC ratings on equivalent yields. The preliminary conclusion is that energy labelling is not yet having the effects on Market Values and Market Rents that would be expected if high EPC ratings were associated with substantial cost savings that are fully reflected in capital values and/or were readily available and taken into account by prospective tenants and buyers. - Highlights: > Finds no significant effect of EPC ratings on commercial real estate values. > Expected relationships with other price determinants, e.g. age, location confirmed. > Analysis provides some support for effect of EPC and BREEAM rating on yields.

The impact of Energy Performance Certificates on the rental and capital values of commercial property assets

International Nuclear Information System (INIS)

Fuerst, Franz; McAllister, Patrick

2011-01-01

This paper focuses on the effect of energy performance ratings on appraised capital values, rental values and equivalent yields of UK commercial property assets. The study is based on a cross-section of 708 commercial property assets. Incorporating a range of potential confounding factors such as unexpired lease term, vacancy rate and tenant credit risk, we use hedonic regression procedures to estimate the effect of EPC rating on rental and capital values. The study finds no evidence of a significant relationship between environmental and/or energy performance and rental and capital values. A small subset of 24 BREEAM-rated assets is also tested for significant price effects but a statistically significant effect is only confirmed for equivalent yields. Similarly, there was no evidence that the EPC rating had any effect on Market Rent or Market Value with only minor effects of EPC ratings on equivalent yields. The preliminary conclusion is that energy labelling is not yet having the effects on Market Values and Market Rents that would be expected if high EPC ratings were associated with substantial cost savings that are fully reflected in capital values and/or were readily available and taken into account by prospective tenants and buyers. - Highlights: → Finds no significant effect of EPC ratings on commercial real estate values. → Expected relationships with other price determinants, e.g. age, location confirmed. → Analysis provides some support for effect of EPC and BREEAM rating on yields.

Financier-led asset lease model

NARCIS (Netherlands)

Zhao, X.; Angelov, S.A.; Grefen, P.W.P.J.; Meersman, R.A.; Dillon, T.S.

2010-01-01

Nowadays, the business globalisation trend drives organisations to spread their business worldwide, which in turn generates vast asset demands. In this context, broader asset channels and higher financial capacities are required to boost the asset lease sector to meet the increasing asset demands

Differentiation of car rental services in the Croatian market

Directory of Open Access Journals (Sweden)

Karolina Karlo Marijanović

2010-06-01

Full Text Available A number of service companies focus on service differentiation nowadays. The companies that manage to deliver superior service are winners and may serve as an example of how the growth of services has changed business. The first part of the paper presents an analysis of the Croatian car rental services market. The theoretical part of the paper provides an insight into the characteristics of services in general, followed by an overview of the characteristics and features of the companies operating in the local market. The second part of the paper deals with the work of Porter and his three generic strategies, and with his differentiation strategy in particular. Subsequently, all possibilities of differentiation strategies that are appropriate to the car rental services are analyzed. Beside global recession, the Croatian market is currently also struggling with huge competition and companies cannot generate profit without continuous differentiation of all elements of service. In the third chapter the following hypothesis is set: By a continuous differentiation of all elements of the services marketing mix small businesses can compete with large international companies. Acceptance or rejection of the hypothesis is shown by the research conducted among users of the specific service. Its results fully confirm the set hypothesis. The fact that, despite global recession, the majority of respondents believes the survival of small- and medium-sized companies which continuously differentiate their business activities to be unquestionable is indeed encouraging.

29 CFR 779.225 - Leased departments.

Science.gov (United States)

2010-07-01

..., Franchise and Other Business Arrangements § 779.225 Leased departments. (a) As stated in section 3(r) of the... without) a separate entrance, and operates under a separate name, with his own separate employees and... “leased department” and will not be included in the same enterprise with the lessor. (e) The employees of...

The Effectiveness Of Rental Housing Finance For Low-Income Households In Sombo Rental Flats Surabaya

Directory of Open Access Journals (Sweden)

Annisa Nur Ramadhani

2017-07-01

Full Text Available Fullfilment for the needs of housing is a priority that cannot be suspended especially in urban areas of developing country whose population continues to increase because of the rapid urbanization. Indonesia as the developing country still has a fairly high backlog approximately at 7.6 millions unit house in 2014 most of them are low income people. The Government has several plan in striving for the scarcity of housing. One of them is the development of rental flats which have goals for the social housing fulfillment for low income people and increase their housing affordability by lowering the rental rates. The intention is to assist the low income people save their money to buy their own homes. But in facts there are several constraints related to this rental flats finance such as late payment by the residents uncontroled right transfer and the tariff adjusted to the ability of the inhabitants can not cover the cost of the physical building management and maintanance. This study aims to evaluate Sombo rental flat finance for for low income people in which the data are collected through in depth interview observation and documentation. The results of several qualitatively descriptive analysis show that the effectiveness of rental flat financing in the aspect of the purpose and goal to facilitating low income community needs of housing is quiet accomplished. Beside that the organization is also well structured and have the efficient human resources. But Sombo rental flats effectivenes is relatively low in the aspect of profit ability rental financing program and in the enforcement of rules and regulation. The main problem is in the arrears of residents rental payment and the deficiency for maintanance cost so it has to depend on the city government subsidies. The rental finance constraint are caused by several factors which are historic factors residents factors and the vision and commitment of the city government to facilitate housing for low

49 CFR 23.49 - What is the base for a recipient's goal for car rentals?

Science.gov (United States)

2010-10-01

... DISADVANTAGED BUSINESS ENTERPRISE IN AIRPORT CONCESSIONS Goals, Good Faith Efforts, and Counting § 23.49 What is the base for a recipient's goal for car rentals? Except in the case where you use the alternative goal...

25 CFR 215.6 - Applications for leases; consent of Indian owners.

Science.gov (United States)

2010-04-01

... a new lease be executed and delivered (or advertised for sale to the highest bidder) unless the... be personally incompetent to transact ordinary business affairs, has agreed to the terms of said lease or the terms under which said lease is advertised for lease, except in cases where the land is...

Chemical leasing--a review of implementation in the past decade.

Science.gov (United States)

Moser, Frank; Jakl, Thomas

2015-04-01

In the past decade, research on innovative business models to manage the risk of chemical substances has sought to provide solutions to achieve the goals of the World Summit on Sustainable Development of 2002, which called for a renewal of the commitment to the sound management of chemicals and of hazardous wastes throughout their life cycle and set the ambitious goal, by 2020, to use and produce chemicals in ways that do not lead to significant adverse effects on human health and the environment. Chemical Leasing is an innovative business model that shows a great potential to become a global model for sustainable development within chemical management. This paper provides a review of the current standings of literature regarding the implementation of Chemical Leasing in the past decade. In doing so, the paper highlights the potential of this business model to serve as an approach for dematerializing production processes and managing the risks of chemicals at all levels. More in detail, it provides an outline of how Chemical Leasing has supported the alignment and implementation of the objectives of chemicals policy-makers and industry regarding the production and use of chemicals and analyses to what extent Chemical Leasing contributes to the implementation of a number of voluntary global initiatives, such as Cleaner Production, Sustainable Chemistry and Corporate Social Responsibility. This paper provides a systematic analysis of the gaps identified in literature regarding the implementation of Chemical Leasing business models. Based on this analysis, specific aspects in the field of Chemical Leasing are recommended to be further elaborated in order to increase the understanding and applicability of the business model.

49 CFR 23.47 - What is the base for a recipient's goal for concessions other than car rentals?

Science.gov (United States)

2010-10-01

... Transportation PARTICIPATION OF DISADVANTAGED BUSINESS ENTERPRISE IN AIRPORT CONCESSIONS Goals, Good Faith... rental operations. (c) The dollar amount of a management contract or subcontract with a non-ACDBE and the gross receipts of business activities to which a management or subcontract with a non-ACDBE pertains are...

Cost/Benefit Analysis of Leasing Versus Purchasing Computers

National Research Council Canada - National Science Library

Arceneaux, Alan

1997-01-01

.... In constructing this model, several factors were considered, including: The purchase cost of computer equipment, annual lease payments, depreciation costs, the opportunity cost of purchasing, tax revenue implications and various leasing terms...

DEVELOPMENT FEATURES OF LEASING RELATIONS IN CONSTRUCTION

Directory of Open Access Journals (Sweden)

Patimat A. Abdulkhalikova

2017-01-01

Full Text Available Abstract. Objectives Leasing, which is an alternative to traditional forms of investment for Russia, is currently among the most effective methods of financing construction organisations. Under conditions of shortage of available financial resources, leasing allows the modernisation of production to be carried out, modern equipment to be used or new production facilities to be opened in the shortest possible time. The purpose of the study is to comprehensively substantiate the specifics of leasing operations in construction and demonstrate its advantages as a tool for financing construction organisations. Methods The theoretical basis of the study was the fundamental provisions of economic, financial and management theory. During the process of research, logical, statistical and comparative analysis methods were used alongside expert evaluation and factor analysis approaches. Results For a leasing company whose purpose is to identify potential risk areas associated with the possibility of exceeding planned costs, it is recommended that a feasibility analysis be carried out prior to forming a loan portfolio. It is established that the transactions of a leasing company with a construction organisation can be presented as a separate investment project with a complex financial structure and a combination of interrelated long-term contracts. It is shown that the standardisation of principles of corporate governance and risk management is capable not only of reducing the susceptibility of a construction organisation to risk, but also of increasing the degree of trust on the part of customers and counterparties. Conclusion The expediency of using leasing in construction is due to the insufficient volume of private funds for the acquisition of equipment, which becomes particularly relevant against the background of rapidly aging facilities of construction organisations. Under conditions of largescale technical re-equipment, in which advanced

Competition between social and private rental housing

NARCIS (Netherlands)

Lennartz, C.

2013-01-01

In the context of shifting regulatory approaches and changing provision structures in many Western rental housing systems, the notion of competition between social and private rental housing has received increasing attention from practitioners and academic researchers. This thesis explores and

25 CFR 227.4 - Sale of oil and gas leases.

Science.gov (United States)

2010-04-01

... the Joint Business Council of the Shoshone and Arapahoe Tribes or its authorized representative, the... first year's rental, and his share of the advertising costs, and shall file with the superintendent the... bidder or bidders will be required to pay his or their share of the advertising costs. Amounts received...

7 CFR 1486.403 - What expenditures may CCC reimburse under the program?

Science.gov (United States)

2010-01-01

... budget, excluding indirect costs. Market development cooperators, state regional trade groups, for-profit..., dinner, and refreshments when part of an approved overseas trade activity; miscellaneous courtesies such.... Equipment rentals must be returned by the Recipient to the supplier in accordance with the lease agreements...

33 CFR 142.24 - Use of equipment.

Science.gov (United States)

2010-07-01

... CONTINENTAL SHELF ACTIVITIES WORKPLACE SAFETY AND HEALTH Personal Protective Equipment § 142.24 Use of equipment. (a) Each holder of a lease or permit issued under the Act shall ensure that all personnel who are required by this subpart to use or wear personal protective equipment do so when within the lease area or...

Equipping Canadian Workers: Business Investment Loses a Step against Competitors Abroad

OpenAIRE

Benjaming Dachis; William B.P. Robson

2013-01-01

After several years of relatively robust performance, Canada is lagging its peers in business investment growth, according to a new report by the C.D. Howe institute. In “Equipping Canadian Workers: Business Investment Loses a Step against Competitors Abroad,” authors Benjamin Dachis and William B.P. Robson find 2013 growth in new private-sector plant and equipment spending per worker in Canada seems likely to lag investment abroad, with strength in the more natural-resource-oriented province...

30 CFR 218.101 - Royalty and rental remittance (naval petroleum reserves).

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Royalty and rental remittance (naval petroleum... INCENTIVES Oil and Gas, Onshore § 218.101 Royalty and rental remittance (naval petroleum reserves). Remittance covering payments of royalty or rental on naval petroleum reserves must be accomplished by...

An analysis of the buy-vs-lease decision.

Science.gov (United States)

Berlin, Jonathan W; Lexa, Frank J

2006-02-01

This article presents a financial model to analyze the buy-vs-lease decision. The model is constructed from the perspective of a lessee with an operating lease and uses the concept of net present value, which calculates the current value of predicted cash flows in the future. Predicted cash flows of an operating lease compared with buying are presented in the model, as is the after-tax borrowing rate, the appropriate discount rate used in a model of this type. The article also discusses nonfinancial factors that may influence the buy-vs-lease decision, including the need for flexibility in working capital and the anticipated technological obsolescence of equipment.

LEASE FINANCING: A NEW DUAL APPROACH

Directory of Open Access Journals (Sweden)

Cristina-Aurora, BUNEA-BONTAS

2013-12-01

Full Text Available Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays. It also provides flexibility, allowing entities to address obsolescence risks. Under current accounting rules, when referring to the operating leasing in particular, there is a lack of comparability between the financial position and operating results of companies that buy assets and the financial position and operating results of those that lease similar assets. This has led critics to assert that the current accounting does not portray the economics of lease arrangements. In response to this criticism, the IASB and FASB have developed a new approach to lease accounting that would require a lessee to recognise assets and liabilities for the rights and obligations created by leases, this providing greater transparency and comparability for financial statements users. On the other hand, the proposals will affect almost every company and the impact of the proposed changes may be significant, as recognising additional assets and liabilities and finance expense will affect key performance ratios and, consequently, the ability to satisfy debt covenants.

International experience in the use of leasing relations in Ukraine

Directory of Open Access Journals (Sweden)

L.V. Mikhalchuk

2015-09-01

Full Text Available The article examines the market of leasing relations in the UK, Germany, France, the USA. Comparative analysis of development of leasing in foreign countries has been carried out in order to use international experience of leasing relations in Ukraine at the present stage of development of state economy. In spite of prevalence of leasing in developed countries, this kind of relationship is still uncommon in the economic environment of Ukraine because of its novelty and lack of experience. Relevance of leasing development in Ukraine, including the formation of leasing market, primarily is caused by a significant proportion of obsolete equipment and low efficiency of its use. One of solutions to these problems can be leasing which brings together all the elements of international trade, credit, and investment operations.

CEO's guide to world business costs : oil and gas equipment

International Nuclear Information System (INIS)

2004-01-01

This paper presents the results of a detailed study of wellhead equipment manufacturing costs in 11 countries in North America, Europe and Asia-Pacific. According to the Economist Intelligence Unit (EIU), Canada has a 5 per cent cost advantage and will be the best country in the world to do business between 2004 to 2008 because of its foreign trade policies, high quality infrastructure and market opportunities within the North American marketplace. KPMG Consulting developed a web-based cost model that allows investors to examine the costs involved in setting up and operating a business in more than 120 cities in Canada, the United States, the United Kingdom, France, Germany, Italy, Iceland, Luxembourg, the Netherlands, Japan and Australia. According to the model, a comparison of annual costs for oil and gas wellhead equipment manufacturing was presented for the 11 countries with reference to revenues, costs, and profits before and after income tax. In addition, Canada's research and development (R and D) cost advantage compared to the United States was presented, with reference to tax credits, expenditures, salaries, contracts, capital equipment, volume-based tax credits, and research studies. This report also includes a brief summary of 3 oil and gas companies that came to Canada and prospered. tabs., figs

48 CFR 445.407 - Non-Government use of plant equipment.

Science.gov (United States)

2010-10-01

... plant equipment. 445.407 Section 445.407 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Contractor Use and Rental of Government Property 445.407 Non-Government use of plant equipment. Requests for non-Government use of plant equipment as...

75 FR 41895 - Whirlpool Corporation, Evansville Division, Including On-Site Leased Workers From Andrews...

Science.gov (United States)

2010-07-19

..., Evansville Division, Including On-Site Leased Workers From Andrews International, Inc., M.H. Equipment, and... 10321). The notice was amended on May 25, 2010 to include on-site leased workers from Andrews... workers of Whirlpool Corporation, Evansville Division, including on-site leased workers from Andrews...

30 CFR 285.231 - How will MMS process my unsolicited request for a noncompetitive lease?

Science.gov (United States)

2010-07-01

... a noncompetitive lease? 285.231 Section 285.231 Mineral Resources MINERALS MANAGEMENT SERVICE... described in §§ 285.640 through 285.648. (e) The MMS will coordinate and consult with affected Federal.... (1) Within 10 business days after you receive the lease copies you must: (i) Execute the lease; (ii...

Rent pricing decision support mathematical model for finance leases under effective risks

Directory of Open Access Journals (Sweden)

Rabbani Masoud

2015-01-01

Full Text Available Nowadays, leasing has become an increasingly important and popular method for equipment acquisition. But, because of the rent pricing difficulties and some risks that affect the lessor and lessee's decision making, there are many people that still tend to buy equipment instead of lease it. In this paper we explore how risk can affect the leasing issue support mathematical model. For this purpose, we consider three types of risk; Credit risk, Transaction risk and Risk based pricing. In particular, our focus was on how to make decision about rent pricing in a leasing problem with different customers, various quality levels and different pricing methods. Finally, the mathematical model has been solved by Genetic Algorithm that is a search heuristic to optimize the problem. This algorithm was coded in MATLAB® R2012a to provide the best set of results.

13 CFR 121.510 - What is the size standard for leasing of Government land for uranium mining?

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is the size standard for leasing of Government land for uranium mining? 121.510 Section 121.510 Business Credit and Assistance... standard for leasing of Government land for uranium mining? A concern is small for this purpose if it...

75 FR 20388 - International Business Machines Corporation, Global Technology Services Business Unit, Integrated...

Science.gov (United States)

2010-04-19

... Machines Corporation, Global Technology Services Business Unit, Integrated Technology Services, Cost and... Technology Services Business Unit, Integrated Technology Services, Cost and Expense Team working from various... Technology Services Business Unit. The company reports that workers leased from Datrose, Inc., were employed...

Efficiency assessment method of financial leasing as a factor of innovative development of a construction complex for a lessee in comparison with a credit

Directory of Open Access Journals (Sweden)

Alekseeva Tat’yana Romanovna

Full Text Available Modernization and innovative and technological rearmament of a construction complex is one of the priority problems of national economy development. Development and implementation of innovative technologies in the process of creating construction production will allow improving its quality, consumer characteristics, ensuring energy efficiency and ecological safety of buildings and constructions. One of problems of innovative development of a construction complex is the problem of financing of innovative activity. In our opinion leasing is one of effective ways of its solving. In the leasing transaction the owner of an asset temporarily transfers a right to use an asset to other party. The owner of an asset is a lessor. Other party is a lessee. The lessor makes a lease for a specified time in return for a periodic rental payments from the lessee. One of the advantages of leasing is that it provides alternative to ownership. Also lessees benefit from a number of tax advantages. Leasing has many other advantages. The assessment method of the efficiency of financial leasing as a factor of innovative development of a construction complex for a lessee enterprise in comparison with the credit is shown in article. As a result of scientific research we specified the criteria of this assessment.

A Comparison of Certain Knowledges in Agriculture Needed by Workers in Farming, in Grain Elevator Businesses, and in Agricultural Equipment Businesses.

Science.gov (United States)

Fiscus, Keith Eugene

Questionnaires to determine the vocational and technical education needed by prospective workers in farming and in grain elevator and agricultural equipment businesses were administered to 20 workers in each of the jobs of (1) farm manager, (2) grain elevator manager, operator, salesman, and deliveryman, and (3) agricultural equipment manager,…

Airbnb’s Business Model

OpenAIRE

Reinhold, Stephan; Dolnicar, Sara

2017-01-01

Peer-to-peer accommodation platforms create value by matching guests who search for tourist accommodation with hosts who make available unused private space for short-term rental. This chapter analyses what is new about the business model of platforms that enable and sustain peer-to-peer accommodation networks. Chapters 4 and 5 go on to analyse in detail the business model of Airbnb, the leading international peer-to-peer accommodation network facilitator.

THE ALLOCATIVE EFFICIENCY OF LAND RENTAL MARKETS IN TRANSITION AGRICULTURE

OpenAIRE

Vranken, Liesbet; Mathijs, Erik

2001-01-01

This paper examines the functioning of the Hungarian land rental market. The allocative inefficiency of the land rental market is determined by calculating the marginal value productivity of land and using rental prices. Regional differences in allocative inefficiency are then correlated with demographic and socio-economic variables and with labor market-related factors.

The Demand for Rental Homes in Denmark

DEFF Research Database (Denmark)

Skak, Morten

2007-01-01

For a number of years, homeownership rates have been increasing along with increasing GDP per capita in most European countries, but not in Denmark after 2000. Why have increased real incomes kept the demand for rental housing up in Denmark? The present paper takes a closer look at the Danish dev...... traits found on the Danish housing market and the technique employed for prediction are of interest to housing researchers in other countries.......For a number of years, homeownership rates have been increasing along with increasing GDP per capita in most European countries, but not in Denmark after 2000. Why have increased real incomes kept the demand for rental housing up in Denmark? The present paper takes a closer look at the Danish...... development, and gives some indications of the future demand for rental housing in Denmark. The results indicate a future stagnant rental demand kept up by an increasing share of persons of old age and young persons undergoing education, and thus a rising homeownership rate. It is believed that the structural...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Rules for certain rental real estate activities... certain rental real estate activities. (a) Scope and purpose. This section provides guidance to taxpayers... rental real estate, including any interest in rental real estate that gives rise to deductions under...

26 CFR 514.5 - Patent and copyright royalties and film rentals.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Patent and copyright royalties and film rentals...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.5 Patent and copyright royalties and film rentals. (a) Exemption from tax. Royalties for the right to use copyrights, patents, designs, secret...

26 CFR 1.467-5 - Section 467 rental agreements with variable interest.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Section 467 rental agreements with variable... rental agreements with variable interest. (a) Variable interest on deferred or prepaid rent—(1) In... 467 rental agreements providing variable interest. For purposes of this section, a rental agreement...

ASAS FREIES ERMESSEN DAN ASPEK PERPAJAKAN LEASING MENURUT KEPUTUSAN MENTERI KEUANGAN NO. 1169/KMK.01/1991 TENTANG KEGIATAN SEWA GUNA USAHA (LEASING

Directory of Open Access Journals (Sweden)

Syofrin Syofyan

2017-06-01

Full Text Available This article discusses the government’s role in granting tax incentives in support of the leasing business which in itself already functions as a financing instrument. The author purports to show how the government’s (the state administration’s freedom in making policy rules based on the principle of freies ermessen is realized in the economic (tax sector. The policy rules being discussed is the Ministry of Finance’ Decree no. 1169/KMK.01/1991 re. Leasing.

Consumerism in Business Law--A Natural

Science.gov (United States)

Clow, John E.; Furjanic, Sheila

1974-01-01

Consumer protection should be a major objective in high school business law classes. Suggested units are the nature of law, sources of legal assistance, sales contracts, use of commercial paper, and rental or ownership of real property. (MS)

75 FR 54041 - Insurer Reporting Requirements; List of Insurers Required To File Reports

Science.gov (United States)

2010-09-03

.... Each insurer's report includes information about thefts and recoveries of motor vehicles, the rating... state and; (3) Rental and leasing companies with a fleet of 20 or more vehicles not covered by theft...) used for rental or lease whose vehicles are not covered by theft insurance policies issued by insurers...

Rental Housing Finance Survey

Data.gov (United States)

Department of Housing and Urban Development — The purpose of the RHFS is to provide current and continuous measure of the financial health and property characteristics of single-family and multifamily rental...

Adaptation Model for Corporate Car Sharing in the Car Rental Industry

OpenAIRE

Matthes, Martin

2016-01-01

The focus of this thesis was on developing an adaption model for implementing a corporate car sharing service within the existing infrastructure of a car rental company. The investigated case companies were a leading Finnish car rental franchisee and an international car sharing subsidiary, largely owned by the car rental franchisor, which offers corporate car sharing solutions in major European countries. Adapting this new service in Finland will help the car rental franchisee to assert its ...

24 CFR 982.622 - Manufactured home space rental: Rent to owner.

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SECTION 8 TENANT BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM Special Housing Types Manufactured Home Space Rental § 982.622 Manufactured home space rental: Rent to owner. (a) What is included. (1) Rent to owner for rental of a manufactured home space includes payment...

Leasing Retirees: Smart Business or Gaming the System?

Science.gov (United States)

Lawton, Stephen B.

2009-01-01

In April 2009, a high school principal in a large Arizona school district met individually with 18 of his most senior teachers to inform them that they would not have a job the following year. Why didn't tenure protect them from wholesale dismissal? The answer is they all had one thing in common: they were retirees who had been leased or hired…

Business processes in the RFID-equipped restricted access administrative office

Directory of Open Access Journals (Sweden)

Robert Waszkowski

2016-01-01

Full Text Available The paper presents business processes in the RFID-equipped restricted access administrative office. The presented diagrams are the result of the analytical work performed by the multidisciplinary team of experts. The team was composed of IT specialist, security systems specialists and employees of the secret office. The presented models include the fact that the facilities in the secret office (cabinet, sluice, photocopier, desks are equipped with the RFID reader, which allows to immediately read the documents that are within their reach.

A System for Recommending Rental Properties

Directory of Open Access Journals (Sweden)

Bernard Shibwabo Kasamani

2017-07-01

Full Text Available This paper presents an implementation of recommender technology to online search of rental properties. In particular, the paper uses the preference-based search approach combined with a technique called example-critiquing. Rather than perform a query against the database, this approach prompts the user to express some preferences on rental properties, uses them to construct a preference model for the user, and finally generates a list of properties that best match that preferences. The system is developed as Web application using the Ruby on Rails framework

Conventional Leasing vs Islamic Leasing

Directory of Open Access Journals (Sweden)

Violeta ISAI

2014-12-01

Full Text Available Leasing developed in time, from the simple form of renting to the modern modality of financial from nowadays, as an alternative for loan. It is present in the entire world, being used both by the financial specialized companies and banks, and the clients are companies and population. The object of leasing contract can be assets and also services, which are rented by the financier (lessor, on definite period, to the client (lessee, in exchange for a leasing rate (rent. The registering in accounting and the fiscal implications in the companies financial administration are different, according to the leasing form which they are using. The capitalist system has in view to obtain profit from renting, but the Islamic System, based on Șaria, forbids renting “haram” assets and services, obtaining interest from renting and using the leasing contract for the transfer of the property.

Costs and indices for domestic oil and gas field equipment and production operations 1990 through 1993

Energy Technology Data Exchange (ETDEWEB)

1994-07-08

This report presents estimated costs and indice for domestic oil and gas field equipment and production operations for 1990, 1991, 1992, and 1993. The costs of all equipment and serives were those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of oil wells to gas wells. The body of the report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (costs and lease availability) have significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas production equipment and operations.

Costs and indices for domestic oil and gas field equipment and production operations 1990 through 1993

International Nuclear Information System (INIS)

1994-01-01

This report presents estimated costs and indice for domestic oil and gas field equipment and production operations for 1990, 1991, 1992, and 1993. The costs of all equipment and serives were those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of oil wells to gas wells. The body of the report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (costs and lease availability) have significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas production equipment and operations

Financing R & D with Knowledge Stock Rentals

OpenAIRE

John M. Hartwick

1993-01-01

We set out an endogenous growth model along the lines of Romer(1990) and investigate the implications of financing new knowledge production (R&D) with rental income accruing to the knowledge stock used in goods production. The knowledge stock is a non-public input in goods production. The balance growth rate under optimal growth can be greater or less than that under the invest knowledge stock rentals regime depends on the parameters of the production function and not on the parameters of pre...

76 FR 13662 - Hewlett Packard Company, Enterprise Business Division, Technical Services America, Global Parts...

Science.gov (United States)

2011-03-14

... Packard Company, Enterprise Business Division, Technical Services America, Global Parts Supply Chain Group, Including Leased Workers From QFlex, North America Logistics, and UPS, Headquartered in Palo Alto, CA... Business Division, Technical Services America, Global Parts Supply Chain Group, Including Leased Workers...

76 FR 10394 - Hewlett Packard Company, Enterprise Business Division, Technical Services America, Global Parts...

Science.gov (United States)

2011-02-24

... Packard Company, Enterprise Business Division, Technical Services America, Global Parts Supply Chain Group, Including Leased Workers From Qflex, North America Logistics, and UPS, Headquartered in Palo Alto, CA... Business Division, Technical Services America, Global Parts Supply Chain Group, Including Leased Workers...

Considerations for Creating a Food Business Incubator in Virginia

OpenAIRE

Pasquarelli, Ian

2016-01-01

Due to overwhelming current demand for affordable rental commercial kitchen space in Virginia, this report was compiled in order to assess a viable Virginia model for small food business support. The incubator business model is gaining in popularity across the country, and increasing the capacity for small food business operations in many metropolitan areas. Multiple in-person interviews were conducted with food producers, food retailers, shared-use kitchen owners, city/county officials, and ...

14 CFR 93.27 - Sale and lease of Arrival Authorizations.

Science.gov (United States)

2010-01-01

... effective date(s) of transfer; (4) Minimum reserve price, if established by the offering carrier; (5) Other... acceptance no later than 5 p.m. Eastern Time on the third business day. If the selling or leasing Carrier does not notify the FAA of its acceptance within the allotted time, the transaction will terminate. (h...

Türk Vergi Mevzuatı Kapsamında Faaliyet Kiralaması Yapan İşletmelerde Muhasebe Uygulamaları (Accounting Practices of Operational Leasing Enterprises within the Scope of Turkish Tax Legislation

Directory of Open Access Journals (Sweden)

Fatih Şentürk

2016-03-01

Full Text Available It has been a recent trend among corporations or businesses to practice leasing option as opposed to purchasing options in carrying out their operational activities due to the scarcity in financial resources. Purchasing some economic assets has become more expensive as reported by businesses exercizing leasing operation. In doing this, businesses are able to better use their capital as a corporate resource in other core business activities. The literature lacks research on operational lease accounting entries. This work aims at closing the gap and provides helpful information and guide to both academicians and practitioners. A comprehensive case is introduced in order to shed light on issues related to accounting records related to operational leasing, considering relevant legislation and tax law references.

Tenure security, social relations and contract choice: Endogenous matching in the Chinese land rental market

Science.gov (United States)

Ma, Xianlei; Zhou, Yuepeng; Shi, Xiaoping

2017-04-01

In China, land rental transactions have increased considerably since the 1990s, but there exists a high degree of segmentation and informal features. The rental transactions between partners with close social relations and the use of informal contracts remain a common phenomenon in many regions, which strongly reduce the potential of the land rental market to enhance productivity and equity. The current literature postulates that the insecurity of land property rights may restrict land transactions between members of same social relations. Studies conducted in China show that the land rentals between partners with closer social relations prefer informal contracts because these contracts are self-enforced based on trust and reputation. However, little literature has jointly examined the effect of land tenure security and social relations on joint decisions of partner and contract choice in the Chinese land rental market. Based on household data collected in Jiangxi and Liaoning provinces in 2015, this paper aims to examine the relationship between land tenure security perceptions, social relation and land rental contract choices in China. We differentiate between formal and informal contracts of land rental activities because they have different enforcement mechanisms and thus different risk-sharing strategy. With regards to social relations, we differ among relatives, villagers living in the same village and strangers according to social distance. In order to reduce estimation bias without accounting for endogenous matching between landlords and tenants, we investigate the joint partner and contract choices in the land rental market using a nested logit framework. The paper contributes to the literature on the effect of tenure security and social relations on land rental contracts by (i) taking into account endogenous matching between landlords and tenants, and estimating the joint decisions of partner and contract choice, and (ii) examining the effect of perceived

17 CFR 210.12-24 - Real estate owned and rental income. 1

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate owned and rental... § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A... In a separate schedule classify by states in which the real estate owned is located the total amounts...

Feasibility study on equipment of LLW management business system

International Nuclear Information System (INIS)

Shimizu, Takafumi

2010-01-01

LLW from university and private company has been kept in their own nuclear facilities in Japan. RANDEC has been studying business system for the treatment and conditioning of LLW before disposal. Reference to proven waste treatment process used in Nuclear Power Plant, it was studied that the appropriate treatment process for the LLW from university and private company. The waste will be collected from the university and private company to a central treatment facility. After operations such as unpacking, classification, compression, incineration and others, the waste will be treated to waste form. Most equipment are adopted by the process technology used in Nuclear Power Plant. But some equipment such as measurement of radio activity and solidification of powder need to be studied for the treatment of LLW from university and private company. (author)

18 CFR 367.4180 - Account 418, Non-operating rental income.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...

78 FR 27859 - Residential, Business, and Wind and Solar Resource Leases on Indian Land

Science.gov (United States)

2013-05-13

... agricultural leases, failed to specifically redesignate the section numbers of sections being moved to subpart... notice makes a minor correction to redesignate section numbers for sections that were moved to a new...

15 CFR 700.51 - Requests for priority rating authority.

Science.gov (United States)

2010-01-01

...; and (3) Expansion, rebuilding or replacing plant facilities. (b) Rating authority for production or... may be leased only from a person engaged in the business of leasing such equipment or from a person... sponsorship of the request from the appropriate Delegate Agency. The person shall also assume any business...

78 FR 42804 - SST Truck Company, LLC, a Navistar, Inc. Company Including On-Site Leased Workers From Employee...

Science.gov (United States)

2013-07-17

... Contract Services, Encore, International Business Machines (IBM), Akzo Nobel, US Security, ASF Logistics... Services, Encore, International Business Machines (IBM), Akzo Nobel, US Security, ASF Logistics, LLC... class 4-8 trucks. The company reports that workers leased from Encore, International Business Machines...

Guide to Effective Business Practices in Buying School Supplies, Instructional Materials, Equipment and Services.

Science.gov (United States)

Association of School Business Officials International, Reston, VA.

This guide to effective business practices is intended to assist schools in establishing general policies and procedures for buying supplies, instructional materials, equipment, and services. Federal, state, and local laws must be considered in addition to the recommendations made in this report. Practical guidelines are given for selecting…

Unrelated business income tax: an update.

Science.gov (United States)

Fama, A J

1984-02-01

To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

Costs and indices for domestic oil and gas field equipment and production operations 1994 through 1997

International Nuclear Information System (INIS)

1998-03-01

This report presents estimated costs and cost indices for domestic oil and natural gas field equipment and production operations for 1994, 1995, 1996, and 1997. The costs of all equipment and services are those in effect during June of each year. The sums (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measures do not capture changes in industry-wide costs exactly because of annual variations in the ratio of the total number of oil wells to the total number of gas wells. The detail provided in this report is unavailable elsewhere. The body of this report contains summary tables, and the appendices contain detailed tables. Price changes for oil and gas, changes in taxes on oil and gas revenues, and environmental factors (compliance costs and lease availability) have a significant impact on the number and cost of oil and gas wells drilled. These changes also impact the cost of oil and gas equipment and production operations

48 CFR 1845.407 - Non-Government use of plant equipment. (NASA supplements paragraph (a)).

Science.gov (United States)

2010-10-01

... Use and Rental of Government Property 1845.407 Non-Government use of plant equipment. (NASA supplements paragraph (a)). For NASA, the coverage in FAR 45.407, applies to all equipment, not just plant... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Non-Government use of plant...

75 FR 21678 - Business and Operations Advisory Committee; Notice of Meeting

Science.gov (United States)

2010-04-26

... Management/Leadership Development. May 19, 2010 NSF Strategic Plan Update--2010-2015; Future NSF-2013 Lease... NATIONAL SCIENCE FOUNDATION Business and Operations Advisory Committee; Notice of Meeting In... announces the following meeting: Name: Business and Operations Advisory Committee (9556). Date/Time: May 18...

78 FR 49079 - Lease Modifications, Lease and Logical Mining Unit Diligence, Advance Royalty, Royalty Rates, and...

Science.gov (United States)

2013-08-12

... Management 43 CFR Parts 3000, 3400, 3430, et al. Lease Modifications, Lease and Logical Mining Unit Diligence... Lease Modifications, Lease and Logical Mining Unit Diligence, Advance Royalty, Royalty Rates, and Bonds... producing coal and has achieved diligence; (3) the value of any unpaid bonus payments; and (4) 100 percent...

36 CFR 908.15 - Requirements placed on developers that have not acquired or leased real property from the...

Science.gov (United States)

2010-07-01

... FACILITATE THE RETENTION OF DISPLACED BUSINESSES AND RESIDENTS IN THE PENNSYLVANIA AVENUE DEVELOPMENT AREA... preliminary or final plans, the Corporation shall explore the tenanting opportunities proposed by the... shall specify the mix of uses in the project, the rentals to be charged by type of use and location, the...

Land Reform and Farm Land Rental Market Operation in the Northern Uplands of Vietnam

Directory of Open Access Journals (Sweden)

Nguyen Trung THANH

2009-01-01

Full Text Available This paper examines the factors affecting the participation of farmhouseholds in farm land rental markets with particular focus on the impact ofthe land reform. The operational outcomes of such market participation are alsoanalysed. The study used a panel dataset of farm households surveyed beforeand after the land reform with Random Effect Tobit model. The analysisshowed that the land reform have contributed to increased land rentalparticipation. The operation of the market has both efficiency and equityoutcomes. Therefore, constraints to functioning of land rental market aredifficult to justify. In other words, farm land rental should be promoted to bringsuch desirable outcomes.

Leasing nemovitostí

OpenAIRE

BRONCOVÁ, Jana

2010-01-01

The main aim of this bachelor´s thesis is to offer closer look at not very well known form of property financing called property leasing. The thesis is divided into two main parts. The first part is focused on basic characteristics of leasing i.e. subject of leasing, forms of financing, advantages and disadvantages. The second part includes the definition of property leasing and subsequent terms. Property leasing development in the Czech Republic from 2000 to 2009 is also included. The thesis...

Truth in Leasing.

Science.gov (United States)

Board of Governors of the Federal Reserve System, Washington, DC.

Designed for the general public and possibly suitable also for high school economics students, this pamphlet discusses the Consumer Leasing Act. The act requires leasing companies to inform consumers of the costs and terms of their contracts, limits any extra payments at the end of a lease, and regulates lease advertising. The pamphlet focuses on…

Specific Features of Reflection of Information Regarding Lease Operations in the National and International Standards

Directory of Open Access Journals (Sweden)

Nikolenko Nataliya V.

2013-12-01

Full Text Available The article identifies the degree of correspondence of the national Provisions (Standard of Business Accounting (PSBA Lease with the international standard and provides recommendations with respect to their closing up. On the results of the study the author provides specific features of international and national standards – the existing IFRS 17 Lease and national PSBA 14 Lease by the following components: definition of lease, its classification and reflection in accounting. Also the text of PSBA 31 Financial Expenditures is supplemented with provisions on capitalisation of financial expenditures prospectively, which would allow avoidance of correction of the balance of the retained income and provision of comparative information for previous periods. The article provides an algorithm of division of lease for accounting purposes on the basis of international standards. Its use would ensure correctness of reflection of lease operations in accounting and would serve as a basis for development of methodical provisions with respect to accounting. By the result of the study the author forms definition of the qualification asset as an asset which requires considerable time for its creation, preparation for target use, sales or acquisition of the ownership right. Capitalisation of such expenditures would allow non-reduction of the accounting income and also would provide a possibility to reflect financial expenditures in accordance with their economic essence.

75 FR 32221 - Alticor, Inc., Including Access Business Group International, LLC, and Amway Corporation...

Science.gov (United States)

2010-06-07

... Access Business Group International, LLC, and Amway Corporation, Including On-Site Leased Workers from... Business Group International, LLC and Amway Corporation. The notice was published in the Federal Register... issued as follows: All workers of Alticor, Inc., including Access Business Group International, LLC and...

76 FR 45878 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

Science.gov (United States)

2011-08-01

...,420B] Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC and Amway Corporation...., Including Access Business Group International LLC and Amway Corporation, Including On-Site Leased Workers...

Cost analysis for heavy equipment in earthfill work - An optimization of heavy equipment fleet (Case study: Jabung ring dike project)

Science.gov (United States)

Arifin, Muhammad Faizal Ardhiansyah

2017-03-01

Earth fill work with large volumes of soil deposits will involve a lot of heavy equipment with a variety of functions and with different objectives. Where each machine will have different productivity anyway. So that in this paper discusses the calculation of the cost required to do the compacted earthfill work for embankment in accordance with the volume of work, the target date for implementation, and the number of heavy equipment needs. As the cost calculations used heavy equipment rental price per hour. In the cost analysis calculations use heavy equipment here there are several factors that we included in the calculation, are: 1.)Hauling distance; 2.)Effective hour a day; 3.)Change factor of Soil Volume; 4.)Effective Speed; 5.)Equipment efficiency factor; 6.)Equipment coefficient; 7.)Cycle Time.

Farmland Rental and Productivity of Wheat and Maize: An Empirical Study in Gansu, China

Directory of Open Access Journals (Sweden)

Ying Liu

2017-09-01

Full Text Available The rapid growth of farmland rental markets in China raises questions about the association of farmland rental and agricultural productivity. Although this issue has been extensively studied, the majority of studies have focused on yields and technical efficiency, with input use and cost efficiency receiving little attention. This study aimed to determine the statistical association of wheat and maize farmers’ farmland rental behaviors (renting land, not renting land and renting out land and input use, and the consequent association of farmers’ farmland rental behaviors and cost efficiency. For this purpose, the linear regression model and stochastic frontier model were employed, based on a survey data of 419 wheat and maize farmers in 25 villages in five counties of Gansu Province, China. The study found that farmland rental enhanced productivity and sustainability of agriculture through transferring farmland from households with less productivity to those with high productivity, and it was also helpful to reducing the consumption of fertilizers and chemicals in agricultural production. The results suggest that replacing labor with machines is an important way to reduce production costs, and households specializing in agricultural production use more rational amounts of fertilizers and chemicals than those with low productivity. Thus, the machinery purchase policy in China should continue to give great benefit to farmers. In addition, the machinery purchase subsidization policy has achieved satisfactory results in China, and it could be a good reference for other developing countries. However, some efficiency loss was found in households that rented out their land, and policy makers need to pay some attention to these households.

THE ANALYSIS OF THE BRAŞOV CONSUMER BEHAVIOR REGARDING THE USE OF THE LEASING SERVICES

Directory of Open Access Journals (Sweden)

OANA BĂRBULESCU (ŞEITAN

2012-01-01

Full Text Available The leasing market is in a constant diversification, the services provided within having the role, on the one hand, to stimulate the sales of high quality goods, and on the other hand, to reduce the flows of cheap and poor quality goods. Thus, if, initially, the use of leasing services had as a main purpose the acquisition of vehicles, now there is a growing demand for the financing of the equipment and buildings. Under the effect of the economic – financial crisis, the Romanian leasing market registered significant decreases across all customer segments. In this context, it appeared the necessity of drawing up some market researches in order to investigate the using behavior of the consumers of leasing services, their results could be using in the development and implementation of the marketing strategies adopted by the companies from the leasing sector.

Box Energy: rental of energy-storage systems and alternative fuel technologies for vehicles; Box-energy. Rental of energy. Storage systems and alternative-fuel. Technologies for vehicles

Energy Technology Data Exchange (ETDEWEB)

Bautz, R.

2004-07-01

This report for the Swiss Federal Office of Energy (SFOE) presents the results of study on the rental of energy-storage systems and alternative fuel technologies for vehicles. Experience gained in the area of battery-rental is discussed. The aims of the 'Box Energy' project are described, as is its market environment. The 'Box Energy' concept is described and possible customers and partners listed. Logistics aspects are discussed. The organisation of 'Box Energy' is described and the concept's chances and weaknesses are discussed. The launching of a pilot project in Switzerland is discussed. Recommendations on further work to be done are made.

Business models for renewable energy in the built environment. Updated version

Energy Technology Data Exchange (ETDEWEB)

Wuertenberger, L.; Menkveld, M.; Vethman, P.; Van Tilburg, X. [ECN Policy Studies, Amsterdam (Netherlands); Bleyl, J.W. [Energetic Solutions, Graz (Austria)

2012-04-15

The project RE-BIZZ aims to provide insight to policy makers and market actors in the way new and innovative business models (and/or policy measures) can stimulate the deployment of renewable energy technologies (RET) and energy efficiency (EE) measures in the built environment. The project is initiated and funded by the IEA Implementing Agreement for Renewable Energy Technology Deployment (IEA-RETD). It analysed ten business models in three categories (amongst others different types of Energy Service Companies (ESCOs), Developing properties certified with a 'green' building label, Building owners profiting from rent increases after EE measures, Property Assessed Clean Energy (PACE) financing, On-bill financing, and Leasing of RET equipment) including their organisational and financial structure, the existing market and policy context, and an analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT). The study concludes with recommendations for policy makers and other market actors.

Business models for renewable energy in the built environment (RE-BIZZ)

Energy Technology Data Exchange (ETDEWEB)

Wuertenberger, L.; Menkveld, M.; Vethman, P.; Van Tilburg, X. [ECN Policy Studies, Amsterdam (Netherlands); Bleyl, J.W. [Energetic Solutions, Graz (Austria)

2011-11-15

The project RE-BIZZ aims to provide insight to policy makers and market actors in the way new and innovative business models (and/or policy measures) can stimulate the deployment of renewable energy technologies (RET) and energy efficiency (EE) measures in the built environment. The project is initiated and funded by the IEA Implementing Agreement for Renewable Energy Technology Deployment (IEA-RETD). It analysed ten business models in three categories (amongst others different types of Energy Service Companies (ESCOs), Developing properties certified with a 'green' building label, Building owners profiting from rent increases after EE measures, Property Assessed Clean Energy (PACE) financing, On-bill financing, and Leasing of RET equipment) including their organisational and financial structure, the existing market and policy context, and an analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT). The study concludes with recommendations for policy makers and other market actors.

LEASING SECTOR IN MACEDONIA-STATES AND TRENDS

Directory of Open Access Journals (Sweden)

DIANA BOSKOVSKA

2011-01-01

Full Text Available In conditions of limited access to traditional sources of funding when lending a privilege of the largest and most creditworthy companies, contemporary, alternative ways of funding, including the leasing are increasingly gaining importance. They are particularly attractive for small and medium enterprises that grow rapidly and are facing a shortage of funds. In terms of general illiquidity of the Macedonian economy, on the one hand, and restrictive credit policies of banks on the other hand, creating a business climate where will apply and promote alternative modes of financing in the Republic of Macedonia is a very importance for the operation and development of small and medium enterprises.

25 CFR 226.8 - Corporation and corporate information.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

Costs and indices for domestic oil and gas field equipment and production operations, 1992--1995

International Nuclear Information System (INIS)

1996-08-01

This report presents estimated costs and cost indices for domestic oil and natural gas field equipment and production operations for 1992, 1993, 1994, and 1995. The costs of all equipment and services are those in effect during June of each year. The sum (aggregates) of the costs for representative leases by region, depth, and production rate were averaged and indexed. This provides a general measure of the increased or decreased costs from year to year for lease equipment and operations. These general measured do not capture changes in industry-wide costs exactly because of annual variations in the ratio of the total number of oil wells to the total number of gas wells. The detail provided in this report is unavailable elsewhere. The body of this report contains summary tables, and the appendices contain detailed tables

Pembuatan Sistem Informasi Rental Mobil dengan Menggunakan Java dan Mysql

Directory of Open Access Journals (Sweden)

Annisa Rahmawati

2015-08-01

Full Text Available Pangsa pasar yang semakin berkembang di berbagai bidang usaha khususnya pada jasa, membuat sistem pembukuan penjualan yang belum menggunakan komputer menjadi tidak efektif. Salah satu contoh bidang usaha tersebut adalah usaha rental mobil. Proses pengolahan data transaksi perusahaan tersebut semakin tidak akurat dan lambat seiring dengan meningkatnya transaksi yang dilakukan. Atas dasar tersebut digunakan Sistem Informasi Rental Mobil yang berbasis komputer sehingga lebih cepat dan akurat. Sistem Informasi tersebut dibuat dengan menggunakan bahasa pemrograman Java dan menggunakan database MySQL yang tertanam langsung pada aplikasi. Proses pembuatan dan pengembangan Sistem Informasi Rental Mobil ini menggunakan metode SDLC (Software Development Life Cycle model air terjun. Hasil dari perancangan aplikasi ini adalah suatu aplikasi desktop yang dapat memudahkan pengguna dalam pencarian mobil yang sedang tersedia, penagihan pembayaran dan pengembalian mobil jika batas waktu pengembalian sudah tiba.

7 CFR 1219.57 - Patents, copyrights, trademarks, publications, and product formulations.

Science.gov (United States)

2010-01-01

... (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES... any rents, royalties, residual payments, or other income from the rental, sale, leasing, franchising...

7 CFR 1280.231 - Patents, copyrights, inventions, product formulations, and publications.

Science.gov (United States)

2010-01-01

... (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES... the rental, sale leasing, franchising, or other uses of such patents, copyrights, inventions, or...

THE OBJECT OF LEASING OPERATIONS

Directory of Open Access Journals (Sweden)

Raluca Antoanetta TOMESCU

2017-05-01

Full Text Available The leasing operation according to article 1, paragraph (2 of Government Ordinance 51/1997 covers movable or immovable property by their nature or which become movable by destination and by the definition of the leasing operation that the legislator offers in the same law, the leasing operation appears to be reduced to signing a lease agreement. But as practice proves, and recognized by part of the legal doctrine, leasing operations cannot be reduced only to the conclusion of the lease agreement. If the lease agreement represents the materialization of the will of the parties (lender and user, it is fact only a stage (final stage of several operations that precede and accompany the leasing operations along their development. It is recognized in the doctrine that within the leasing operations we have a sequence of operations and contracts without which the final act, namely the lease agreement would not exist. We are referring to the sale-purchase contract signed by the financier with the supplier of goods, the mandate contract of the financier concluded with the user and the actual funding contract, the last two coexisting in the wording of the lease agreement. Through the study developed, we aimed to individualize concretely the specific subject of each of these legal operations, with the intention of consolidate the own identity of the lease agreement and of the leasing operations implicitly.

Rental Values in UK Shopping Malls

NARCIS (Netherlands)

Yuo, Tony Shun-Te; Lizieri, Colin; McCann, Phillip; Crosby, Neil

This paper employs a unique dataset to analyse the retail rental levels of 1108 retail tenants in 148 UK regional shopping malls. The dataset integrates information regarding the characteristics of the shopping centre, the individual retailer, the brand, the individual unit occupied, the tenancy

7 CFR 1218.56 - Patents, copyrights, trademarks, information, publications, and product formulations.

Science.gov (United States)

2010-01-01

... Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS... any rents, royalties, residual payments, or other income from the rental, sales, leasing, franchising...

Solar lease grant program. Technical progress report

Energy Technology Data Exchange (ETDEWEB)

1981-04-01

Progress on a lease program for the installation of a solar water heater with no installation charge is reported. Information on the announcement of the program, the selection of participants, the contractural agreement, progress on installation of equipment, monitoring, and evaluation is summarized. The status of the budget concerned with the program is announced. Forms used for applications for the program and an announcement from Resource Alternatives for Cilco customers are presented.

PROJECT LIFE CYCLE OF LEASING MARINE VESSEL OWNERS AND CHARTERERS

Directory of Open Access Journals (Sweden)

Алла Витальевна БОНДАРЬ

2016-03-01

Full Text Available Based on the study of the basic types of the bareboat charter, presented algorithms decision on the justification of the respective projects. It was found that the initiator of the project can be both owners who wants to pass the boat rental and the charterer, and also who is the owner, who wants to take a boat for rent. It is proved that the implementation of these specific operations requires careful preparation, and using of the project approach will greatly enhance their effectiveness. We describe the life of the project finance lease from the standpoint of the marine vessel, the ship-owner and charterer. It is established that such projects characterized by four-phase structure of the life cycle: preparation, let's call it as the principal decision on (from the chartering of the vessel, the investment - to select the optimal variant (from the charter and the conclusion of the bareboat charter, the phase of operation of the vessel and the fourth - the closure of the project at the end of term bareboat charter. Skill description of the content of each phase, which will continue for the main participants of the project to determine the value of each phase and the value of the whole project.

RENTAL INCOME AND CAP RATES: A COMPARISON OF THE LISBON AND PORTO HOUSING MARKETS

Directory of Open Access Journals (Sweden)

António C. MOREIRA

2016-12-01

Full Text Available The goal of this article is to analyse the relationship between rental income and capitalisation rates when real estate value is assessed in parishes of the Lisbon and Porto municipalities. Based on housing market values in euros per square metre during the 2006-2009 period, the income approach was used to compare the two main types of apartments (i.e. B2, or two-bedroom, and B1, or one-bedroom in Lisbon and Porto. We used the capital asset pricing model to calculate the risk measure. The cluster analysis was used to group the Lisbon and Porto parishes according to their rental income and capitalisation rates. Regressions were used to model both geographical markets. Clear differences were found between Porto and Lisbon, the results being more robust for the Porto municipality in regard to B2 apartments. Moreover, rental income is inversely proportional to capitalisation rates for B1 apartments for Porto parishes, which means that there is an initial overinvestment.

7 CFR 1212.62 - Patents, copyrights, inventions, product formulations, and publications.

Science.gov (United States)

2010-01-01

... (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES... other income from the rental, sales, leasing, franchising, or other uses of such patents, copyrights...

Formation of the oil and gas lease

International Nuclear Information System (INIS)

Gillespie, E.M.; Piercy, J.R.

1998-01-01

The legal nature of an oil and gas lease was described and the challenges associated with working with the freehold oil and gas lease were discussed. This paper also reviewed the formalities of execution under seal, issues relating to capacity of the executing party, ability of an executor of an estate to grant the lease, and homestead rights. Precautions that should be taken to ensure that oil and gas lease documents are properly executed so as not to void a lease are also discussed. 46 refs

75 FR 43556 - Badger Meter, Inc., Including On-Site Leased Workers From Sourcepoint Staffing, Seek, and...

Science.gov (United States)

2010-07-26

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,666] Badger Meter, Inc... of Badger Meter, Inc., including on-site leased workers from Sourcepoint Staffing, Milwaukee... workers are engaged in the production of flow measurement devices and automatic meter reading equipment...

12 CFR 714.3 - Must you own the leased property in an indirect leasing arrangement?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Must you own the leased property in an indirect leasing arrangement? 714.3 Section 714.3 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.3 Must you own the leased property in an indirect leasing...

Business model innovation : a case of the offshore lifting equipment supplier

OpenAIRE

Shlopak, Mikhail; Myhre, Richard; Hofinger Jünge, Gabriele; Kersten, Wolfgang; Blecker, Thorsten; Ringle, Christian M.

2017-01-01

The purpose of this paper is to present the background for and the process of development of an Internet of Things (IoT) business model (BM) for a Norwegian offshore lifting equipment supplier. The paper presents both challenges and new opportunities connected to the case company’s transition towards IoT, servicebased BM. The research methodology is a single case study research. The research approach involves four steps: theoretical discussion; a case study; analysis of the case study, and co...

7 CFR 1150.184 - Patents, copyrights, inventions and publications.

Science.gov (United States)

2010-01-01

... MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE DAIRY PROMOTION PROGRAM... the rental, sale, leasing, franchising, or other uses of such patents, copyrights, inventions, or...

7 CFR 1260.215 - Patents, copyrights, inventions and publications.

Science.gov (United States)

2010-01-01

...) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF..., residual payments, or other income from the rental, sale, leasing, franchising, or other uses of such...

7 CFR 1216.88 - Patents, copyrights, trademarks, information, publications, and product formulations.

Science.gov (United States)

2010-01-01

... Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS..., residual payments, or other income from the rental, sales, leasing, franchising, or other uses of such...

77 FR 49004 - Notice of Proposed Information Collection for Public Comment; Rental Assistance Demonstration...

Science.gov (United States)

2012-08-15

... rental assistance contracts; and Rent Supplement (Rent Supp), Rental Assistance Payment (RAP) and Mod Rehab properties upon contract expiration or termination, to convert Tenant Protection Vouchers (TPVs) to Project Based Vouchers (PBVs). Participation in the initiative will be voluntary; the attached...

Energy efficiency in U.S. residential rental housing: Adoption rates and impact on rent

International Nuclear Information System (INIS)

Im, Jongho; Seo, Youngme; Cetin, Kristen S.; Singh, Jasmeet

2017-01-01

Highlights: •Rental units listings collected and analyzed for 10 U.S. cities. •Energy efficient features included in 5.3–21.6% of rental units in each city. •The most common efficient features are lighting and appliance upgrades. •Propensity score matching and conditional mean comparison methods used. •Generally, energy efficient features increases the units’ rent, overall from 6% to 14%. -- Abstract: For 118 million residential housing units in the U.S., there is currently a gap between the potential energy savings that can be achieved through the use of existing energy efficiency technologies, and the actual level of energy savings realized, particularly for the 37% of housing units that are considered residential rental properties. Additional quantifiable benefits are needed beyond energy savings to help further motivate residential property owners to invest in energy efficiency upgrades. This research focuses on assessing the adoption of energy efficient upgrades in U.S. residential housing and the impact on rental prices. Ten U.S. cities are chosen for analysis; these cities vary in size across multiple climate zones, and represent a diverse set of housing market conditions. Data was collected for over 159,000 rental property listings, their characteristics, and their energy efficiency measures listed in rental housing postings across each city. Following an extensive data quality control process, over thirty different types energy efficient features were identified. The level of adoption was determined for each city, ranging from 5.3% to 21.6%. Efficient lighting and appliances were among the most common, with many features doubling as energy efficient and other desirable aesthetic or comfort improvements. Then using propensity score matching and conditional mean comparison methods, the relative impact on rent charged in each city was calculated, which ranged from a 6% to 14.1% increase in rent for properties with energy efficient features

77 FR 14410 - Notice of Proposed Information Collection for Public Comment: Rental Assistance Demonstration...

Science.gov (United States)

2012-03-09

... rental assistance contracts; and Rent Supplement, Rental Assistance Payment and Mod Rehab properties upon contract expiration or termination, to convert tenant protection vouchers (TPVs) to project- based vouchers... Assistance Payment (RAP), and Mod Rehab properties, upon contract expiration or termination, to convert...

Rights granted in the habendum clause

International Nuclear Information System (INIS)

Burgess, P.W.

1998-01-01

The habendum clause sets out the conditions for the continuance of a petroleum or natural gas lease during the primary term and during the events or circumstances which will continue the lease beyond the primary term. This paper describes the rights granted in the habendum clause. Typical older forms of freehold leases are compared with the model lease form and with the 1991 form of the Canadian Association of Petroleum Landmen (CAPL) Petroleum and Natural Gas lease. These comparisons were made in an effort to analyse the changes in the nature of the rights granted in the habendum clause. The most significant change is that the 1991 CAPL lease form avoids the 'unless' pitfalls of older forms by creating firstly the 'drill or pay' form of habendum clause, and by introducing the alternatives of paying either a lump sum one time rental or a periodic rental payment. The effect of these changes is that failure to make timely payments does not result in automatic termination of the lease, but rather one which must be made subject of a default notice by the lessor to the lessee.12 refs

78 FR 23329 - Notice of Release From Federal Surplus Property and Grant Assurance Obligations at Oroville...

Science.gov (United States)

2013-04-18

... allow the City of Oroville (City) to sell the property at its fair market value, thereby benefiting the... approximately 13.62 acres of land adjacent to the 6.50 acres so it may be leased at its fair market value for... market value and lease 13.62 acres of undeveloped airport land for fair market rental value for non...

The difficult business model for mask equipment makers and mask infrastructure development support from consortia and governments

Science.gov (United States)

Hector, Scott

2005-11-01

The extension of optical projection lithography through immersion to patterning features with half pitch face the challenge of being profitable in the small market for mask equipment while encountering significant R&D expenses to bring new generations of mask fabrication equipment to market. The total available market for patterned masks is estimated to be $2.5B to $2.9B per year. The patterned mask market is about 20% of the market size for lithography equipment and materials. The total available market for mask-making equipment is estimated to be about $800M per year. The largest R&D affordability issue arises for the makers of equipment for fabricating masks where total available sales are typically less than ten units per year. SEMATECH has used discounted cash flow models to predict the affordable R&D while maintaining industry accepted internal rates of return. The results have been compared to estimates of the total R&D cost to bring a new generation of mask equipment to market for various types of tools. The analysis revealed that affordability of the required R&D is a significant problem for many suppliers of mask-making equipment. Consortia such as SEMATECH and Selete have played an important role in cost sharing selected mask equipment and material development projects. Governments in the United States, in Europe and in Japan have also helped equipment suppliers with support for R&D. This paper summarizes the challenging business model for mask equipment suppliers and highlight government support for mask equipment and materials development.

Credit constraints, consumer leasing and the automobile replacement decision

OpenAIRE

Kathleen W. Johnson

1999-01-01

This paper presents a model of consumer automobile replacement in the presence of leasing. The model incorporates credit constraints to distinguish between the leasing and purchasing options. It demonstrates how leasing increases the probability that a household replaces its automobile and how households that lease choose higher quality automobiles. The qualitative choice model of the household's decision to lease provides support for the observation that households that lease face credit con...

Resources for startup and growing businesses in the science and engineering sectors

Science.gov (United States)

Sabol, Joseph

2013-03-01

The American Chemical Society provides resources for members involved in forming startup and growing small businesses in the chemical and related sectors. In particular, the ACS Division of Small Chemical Businesses SCHB provides member benefits, informative programming at national and regional meetings, and networking opportunities for entrepreneurs. SCHB member benefits include listing in a directory of members' products and services, discounted expo booth rental at ACS national meetings, sponsorship to attend ACS leadership development courses, volunteer opportunities to shape and direct SCHB's operations, multiple social networking platforms, and professional networking opportunities with like-minded and similarly situated small business principals. SCHB's mission is ``To aid in the formation, development and growth of small chemical businesses.'' SCHB collaborates with other units in ACS, including local sections, the Chemical Entrepreneurship Council, the Division of Business Development & Management, Entrepreneurial Initiative, and Career Services. SCHB helps chemists gain skills to translate research into commercially successful products; build strong, growing companies that create jobs; and collaborate with professionals outside the chemical community. American Chemical Society, Division of Small Chemical Businesses

Leasing wind turbines (and its alternatives)

International Nuclear Information System (INIS)

Johns, Jonathan H.

1999-01-01

The financing of wind farms has historically consisted of a mixture of traditional debt and equity, with debt generally being provided by high street or specialist banks, through inter-company loans, or from International Funding Agencies (IFA's) via National Funding Agencies in developing countries. The use of more innovative financing methods has to date been limited. One possible methods of attracting finance for wind farms is the leasing of wind turbines, and this paper sets out the reasons leasing is particularly appropriate for renewable energy (RE) projects (in particular wind farms), the effect leasing may have on returns available to investors, and some of the obstacles that have to be overcome by the RE and wind industry to increase the utilisation of leasing. This paper concludes by discussing the possibility of using a pan-European leasing company as means of providing overseas aid to developing countries, thereby facilitating the implementation of wind energy in these important regions. (Author)

USE OF IMPORT REVOLVING LEVERAGE LEASING IN ORDER TO MINIMIZE RISKS IN THE ORGANIZATION OF PRODUCTION

Directory of Open Access Journals (Sweden)

Olga Sergeevna Muftahova

2015-11-01

Full Text Available In the article the financing form in case of import revolving leverage leasing is described to modernize of fixed assets.In the research process the methods of mathematical modeling are applied.The mathematical model of the generalized method of calculation leasing payments proposed by the authors is represented according to the results of the research.The presented method includes several forms of leasing utilized both in the domestic and in the foreign practice.The novelty of this method consists in the fact that on the basis of the proposed forms of leasing is calculated the sum of leasing payment, which considers with the calculation insu-rance, financial and currency component to minimize losses from downtime due to the limited using of basic production assets of the enterprise in the organization of the production process.The method presented by authors is intended to minimize the risk of downtime of production equipment. This fact will enable us to provide high qualitative and quantitative indicators of the enterprise, stability and continuity of the production process.

LEASE AS INSTITUTE OF OBLIGATORY AND REAL RIGHTS

Directory of Open Access Journals (Sweden)

Damir Kontrec

2016-01-01

Full Text Available The lease contract often occurs in practice and is one of the contract on the temporary transfer and use of things and goods. General regulation of the lease agreement stipulates by Obligations Act, on the other hand there are a number of special regulations governing contracts for the lease of specific types of things (agricultural land, office, ship. The article specifically points to the case law dealing with the institution of lease, especially talking about the lease as an institute real (land rights.

Taking Care of Business: Equipping Students to Become Business Journalists

Science.gov (United States)

Hannis, Grant

2016-01-01

Informed, critical business journalism is vital to a well-functioning society. But students are typically reluctant to study business journalism, often finding the topic intimidating. This article outlines how the author has taught a business journalism course in New Zealand and the United States. The course uses a variety of methods to help the…

Full Service Leasing

OpenAIRE

Richter, Ján

2009-01-01

Aim of this master thesis is to describe the service of Full Service Leasing, as a modern form of financing and management of assets, primarily automobile fleet. Description of full service leasing is designed as a comprehensive and complete guide to support reader's position when deciding to finance and manage a fleet by this service. Whether the reader is an entrepreneur, CFO, fleet manager, new employee of leasing company, or anyone who is interested in this service, this master thesis wil...

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

24 CFR 891.810 - Project rental assistance.

Science.gov (United States)

2010-04-01

... Partnerships and Mixed-Finance Development for Supportive Housing for the Elderly or Persons with Disabilities..., subject to the provisions of 24 CFR 891.445. The sponsor of a mixed-finance development must obtain the necessary funds from a source other than project rental assistance funds for operating costs related to non...

26 CFR 509.110 - Patent and copyright royalties and film rentals.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Patent and copyright royalties and film rentals... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.110 Patent and copyright... copyrights, artistic and scientific works, patents, designs, plans, secret processes and formulae, trademarks...

PERPETUAL LEASE: FEATURES OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Tetiana Yurchenko

2017-03-01

Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

Urban Floods and Residential Rental Values Nexus in Kumasi, Ghana

African Journals Online (AJOL)

The study adopted multiple research approaches in selecting zones with both flood ... highlight the increasing evidence of negativity on houses and their values in terms of ... The potential for floods to wipeout housing wealth accumulated over ... In addition, locations do influence residential rental values through tangible or.

26 CFR 48.4217-2 - Limitation on amount of tax applicable to certain leases.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions... in arm's length transactions the same type and model of article. In case of a lease to which section... engaged in the business of selling in arm's length transactions the same type and model of an article as...

24 CFR 1000.103 - How may IHBG funds be used for tenant-based or project-based rental assistance?

Science.gov (United States)

2010-04-01

... Housing Activities § 1000.103 How may IHBG funds be used for tenant-based or project-based rental assistance? (a) IHBG funds may be used for project-based or tenant-based rental assistance. (b) IHBG funds may be used for project-based or tenant-based rental assistance that is provided in a manner...

Analysis of market signals in a competitive electricity market using components of network rental

International Nuclear Information System (INIS)

Amarasinghe, L.Y.C.; Annakkage, U.D.

2009-01-01

In the competitive electricity market, Locational Marginal Prices (LMPs) are important pricing signals for the participants as the effects of transmission losses and binding constraints are embedded in LMPs. While these LMPs provide valuable information at each location, they do not provide a detailed description in terms of contributing terms. The LMP components, on the other hand, show the explicit decomposition of LMP into contributing components, and thus, can be considered as better market signals. However, the effects of transmission losses cannot be explicitly seen from the LMP components. In this paper, the components of network rental is proposed to be used as a method in analyzing market signals, by decomposing the network rental into contributing components among the consumers. Since, the network rental is the surplus paid by all the consumers, components of network rental show how each consumer has actually overpaid due to losses and each binding constraint separately. A case study is also presented to demonstrate the potential of this proposed method in market signal analysis. (author)

An Iterative Algorithm for the Management of an Electric Car-Rental Service

Directory of Open Access Journals (Sweden)

J. Alberto Conejero

2014-01-01

Full Text Available The management of a car-rental service becomes more complex as long as one-way bookings between different depots are accepted. These bookings can increase the operational costs due to the necessity of moving vehicles from one depot to another by the company staff in order to attend previously accepted bookings. We present an iterative model based on flows on networks for the acceptance of bookings by a car-rental service that permits one-way reservations. Our model lets us also recover the movement of the fleet of vehicles between the depots over the time. In addition, it also permits including restrictions on the amount of cars managed at every single depot. These results can be of interest for an electric car-rental service that operates at different depots within a city or region.

Innovative leasing engineering as tool for synchronization of innovative, leasing and buying cycles

Science.gov (United States)

Yaskova, Natalia; Alekseeva, Tatyana

2017-10-01

This article suggests a new principle of cyclic synchronization of innovative, leasing and buying cycles in construction “innovative leasing engineering” which facilitates the accelerated transition of the national economy to the innovative way of development. Cyclical nature of economic phenomena is not only their immanent property, but also the subject of economic analysis. Modern format of decision making management requires analysis of the many cycles which fill any kind of activity. Accounting and reconciliation of construction, design, investment, buying, reproduction, leasing and other cycles is important for investment and construction sphere from the point of view of necessity for synchronization and position of determining the nature of trends in sectoral development.

How do land rental markets affect household income? Evidence from rural Jiangsu, P.R. China

NARCIS (Netherlands)

Zhang, Lan; Feng, Shuyi; Heerink, Nico; Qu, Futian; Kuyvenhoven, Arie

2018-01-01

The development of land rental markets in developing countries attracts much attention, but little is known about its impact on household income. This study empirically examines the effects of land rental decisions of farm households on their income and income components, i.e. farm, off-farm and

7 CFR 1215.75 - Patents, copyrights, inventions, publications, and product formulations.

Science.gov (United States)

2010-01-01

... United States Government as represented by the Board and shall, along with any rents, royalties, residual payments, or other income from the rental, sale, leasing, franchising, or other uses of such patents...

7 CFR 1160.505 - Patents, copyrights, inventions and publications.

Science.gov (United States)

2010-01-01

... funds collected under the provisions of this subpart are the property of the United States Government as... the rental, sale, leasing, franchising, or other uses of such patents, copyrights, inventions, or...

Marketing Factors Affecting Leasing Selection in Bosnia and Herzegovina: Case Study on VB Leasing

Directory of Open Access Journals (Sweden)

Almir Ljeskovica

2014-06-01

Full Text Available In constantly changing environment all types of companies need some support from various types of funding institutions. Companies use their own resources to finance some projects or purchases but also take loans, mostly from banks to have additional support or in case of lack of money. Beside small, medium, as well as big companies, physical persons also use different types of financing to achieve their goals and fulfil their needs. Financing companies need to recognize the criteria on which prospective customers establish their financing selection decision. Planning a proper marketing strategy in order to attract new customers is of crucial importance in identifying these criteria. The main purpose of the study is to identify which factors affects people to choose leasing services. For data collection and analyse both, qualitative and quantitative study is conducted. Data for this study were collected through surveys delivered to 65 VB Leasing users from Sarajevo region. Out of 65, 57 useful responses were accepted for further analysis. Also interview was done with director of VB Leasing for qualitative study in order to get more insights in this topic. Findings of the study show what are the important factors for leasing selection and these information can support leasing managers in designing marketing strategies for perspective customers.

7 CFR 1209.75 - Patents, copyrights, inventions, publications, and product formulations.

Science.gov (United States)

2010-01-01

... property of the United States Government as represented by the Council and shall, along with any rents, royalties, residual payments, or other income from the rental, sale, leasing, franchising, or other uses of...

26 CFR 513.4 - Patent and copyright royalties and film rentals.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Patent and copyright royalties and film rentals. 513.4 Section 513.4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.4 Patent and copyright royalties and film...

75 FR 24748 - Notice of Determinations Regarding Eligibility To Apply for Worker Adjustment Assistance

Science.gov (United States)

2010-05-05

..., Sanitation Division, Leased Workers of Mancan, Inc., Big Prairie, OH: May 28, 2008. TA-W-72,270: Nielsen...: Rockwell Automation, Operation Engineering Service Division, Leased Workers from Manpower, etc., Dublin, GA...., Global Storage and Data Transmission, Albany, NY: November 30, 2008. TA-W-73,105: Avis Budget Car Rental...

Regulation of Small and Medium-Sized Business Development in Russia: Problems and Solutions

Directory of Open Access Journals (Sweden)

Lyudmila Yuryevna Bogachkova

2015-12-01

Full Text Available The authors prove that despite the active state policy carried out since the second half of the 2000s and aimed at supporting small and medium-sized business in the Russian Federation, the current level of development of this economic sector is insufficient. The present paper characterizes the modern structure of small and medium-sized business. The authors show that the main problems hindering its growth are conditioned by low market demand, large tax deductions, numerous administrative barriers, lack of funding and state support. On the basis of the official data of Russian Federal State Statistics Service on theresults of annual surveys of entrepreneurs, the authors revealed the factors that prevented innovation situation in the country have stable negative impact on MSB, while the impact of such factors as imperfect legal and regulatory framework, investment risks, low profitability and inadequate state of technological infrastructure is relatively nonsignificant. The authors describe systemwide and resource measures of state regulation of small and medium-sized business. The system-wide measures include preferential access to production facilities and equipment, special tax regimes, administrative control. The measures of resource support to entrepreneurs consist in subsidizing the lease payments and interest rates on loans for the modernization of production; grant support, the establishment of microfinance organizations and guarantee funds, the development of business support infrastructure. The authors describe the forms of these measures implementation in 2013 and the main directions of improving the state regulation of small and medium-sized business, including the reduction of tax burden and facilitation of taxation procedures, the reduction of administrative barriers and ensuring access of small and medium-sized enterprises to government orders and technological infrastructure.

Minority Business Enterprises and Woman Business Enterprises Grant Utilization

Science.gov (United States)

The policy goal of the MBE/WBE Programs is to assure that minority business enterprises and woman business enterprises are given the opportunity to participate in contract and procurement for supplies, construction, equipment & services under any EPA grant

24 CFR 401.421 - Rental Assistance Assessment Plan.

Science.gov (United States)

2010-04-01

... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.421 Rental Assistance Assessment Plan. (a) Plan required..., comparable, and affordable housing in the local market; (2) The types of tenants residing in the project (such as elderly families, disabled families, large families, and cooperative homeowners); (3) The local...

New Trends in Leasing Accounting

Directory of Open Access Journals (Sweden)

Nicolae Traian Cristin

2017-01-01

An entity shall apply IFRS 16 Leasing contracts for annual periods beginning on or after 1 January 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure for accountimg of the leases. The objective is to ensure that leasing companies and locators provide relevant information in a way that accurately represents those transactions. Based on this information, users of financial statements can assess the effect that leases have on an entity's financial position, financial performance and cash flows.

Innovations in Funding the Maritime Prepositioning Ships Program - A Case Analysis of the How and Why the Lease Option was Successful

National Research Council Canada - National Science Library

Bailey, John

2004-01-01

... and equipment in strategic areas of the world. It will explain why the lease option was eventually approved when initially so many participants in the decision-making process objected to this type of financing for shipbuilding...

78 FR 33897 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

Science.gov (United States)

2013-06-05

... Management Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Rhode Island and Massachusetts-- Final Sale Notice and Commercial Wind Lease Issuance and...; MMAA104000] Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

75 FR 78632 - Consumer Leasing

Science.gov (United States)

2010-12-16

... The new threshold for exempt consumer leases in the CLA goes into effect on July 21, 2011. Accordingly... and 213.4) and when the availability of consumer leases on particular terms is advertised (Sec. 213.7... regulation also contain rules about advertising consumer leases. The information collection pursuant to...

Financial Leasing: Problems and Prospects of Development in Ukraine

Directory of Open Access Journals (Sweden)

Ganna Gridina

2017-09-01

Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.

23 CFR 710.407 - Leasing.

Science.gov (United States)

2010-04-01

... 23 Highways 1 2010-04-01 2010-04-01 false Leasing. 710.407 Section 710.407 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY AND ENVIRONMENT RIGHT-OF-WAY AND REAL ESTATE Real Property Management § 710.407 Leasing. (a) Leasing of real property acquired with title 23 of...

25 CFR 162.605 - Negotiation of leases.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Negotiation of leases. 162.605 Section 162.605 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LEASES AND PERMITS Non-Agricultural Leases § 162.605 Negotiation of leases. (a) Leases of individually owned land or tribal land may be negotiated by those owners or their...

30 CFR 256.50 - Dating of leases.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Dating of leases. 256.50 Section 256.50 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE LEASING OF SULPHUR OR OIL AND GAS IN THE OUTER CONTINENTAL SHELF Issuance of Leases § 256.50 Dating of leases. All leases issued under...

Inventory of Owned and Leased Properties (IOLP)

Data.gov (United States)

General Services Administration — The Inventory of Owned and Leased Properties (IOLP) allows users to search properties owned and leased by the General Services Administration (GSA) across the United...

7 CFR 1980.481 - Insured loans.

Science.gov (United States)

2010-01-01

... REGULATIONS (CONTINUED) GENERAL Business and Industrial Loan Program § 1980.481 Insured loans. Applications...) Constructing and equipping industrial plants for lease to private businesses (not including loans for operating... concurrence prior to approval. B. Applications from private parties for insured loans will not be encouraged...

Federal coal lease readjustments: will reason prevail

Energy Technology Data Exchange (ETDEWEB)

Margolf, C W

1988-01-01

After 1920, when the US Congress passed the Mineral Lands Leasing Act (MLLA), coal owned by the Federal government could only be developed by leasing under the MLLA. Most Federally owned coal is in the west, where the Federal government enjoys a near monopoly in coal ownership and its development. In 1976, congress enacted the Federal Coal Leasing Amendments ACT (FCLAA), over President Ford's veto, in order to: increase rents and royalties on Federal coal leases; force lessees holding Federal coal leases not in production to open mines on the non-producing leases; and end 'speculation' in Federal coal leases. The book maintains that in passing the FCLAA, Congress did not understand the western coal industry, and neither did the Department of the Interior (DOI) in concluding that Congress had mandated that the FCLAA must be applied to pre-FCLAA leases, even those in production, when such leases are readjusted. In the resulting lawsuits, the western coal industry has not been explained to the Federal courts and the decisions regarding the applicability of the FCLAA upon readjustment of pre-FCLAA leases have consequently been wrong. The book examines the record to date and aims to demonstrate the validity of these conclusions. It also describes which actions the DOI should have taken to accomplish the objectives of congress set forth in the FCLAA, to readjust pre-FCLAA leases without litigation.

Exploring the spatial variation in quality-adjusted rental prices and identifying hot spots in Berlin’s residential property market

DEFF Research Database (Denmark)

Meulen, Philipp an de; Mitze, Timo Friedel

2014-01-01

In this work, we use residual values obtained from an estimated hedonic pricing model to assess the role of district-level neighbourhood effects for the spatial variation in quality-adjusted rental prices in Berlin between 2008 and 2013. By doing so, we also aim at identifying hot and cold spots ...... analysis (ESDA) toolbox, we finally pinpoint particular hot spots of the city’s residential property market associated with a significant spatial clustering of similar rental price values around individual observations....... proximity to the city centre compared to similar properties in Berlin’s periphery once we control for the properties’ physical characteristics. The observed temporal evolution of the rental price distribution between 2008 and 2013 thereby hints at an ongoing gentrification process in Germany’s capital...... associated with the current housing market boom. This visual impression is also confirmed by the application of quantile regressions for a correlation analysis between quality-adjusted rental price values and Berlin district-level characteristics obtained from the last census in 2011. Among other factors, we...

Solar Leasing Summary, Houston Texas

Energy Technology Data Exchange (ETDEWEB)

Hammer, Mary [City of San Antonio, TX (United States)

2013-02-14

A relatively new option for homeowners looking to add solar to their home is the solar lease. At present, the solar lease option can be found in California, Arizona, Texas, Colorado, Hawaii, New York and Oregon. The most active companies currently offering solar leases are NRG Energy, Sungevity, Solar City and Sun Run. With the uncertainty and/or lack of subsidies the states participating in these programs have ebbed and flowed over the last few years. However, there is an expectation that in the current market solar leasing will make solar viable without the utility and federal subsidies. NRG Energy is currently testing this expectation in Houston, TX where currently no subsidies or incentives beyond the federal tax incentives, exist. Following is an explanation on the state of solar leasing in Houston, TX and explanation of the current financing options.

77 FR 44654 - Rental Assistance Demonstration (RAD) Application Form

Science.gov (United States)

2012-07-30

... sustainability of properties and enable owners to leverage private financing to address immediate and long-term... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5603-N-52] Rental Assistance... Public Housing and Moderate Rehabilitation (Mod Rehab) properties to convert to long-term Section 8...

Towards smoke-free rental cars: an evaluation of voluntary smoking restrictions in California.

Science.gov (United States)

Matt, Georg E; Fortmann, Addie L; Quintana, Penelope J E; Zakarian, Joy M; Romero, Romina A; Chatfield, Dale A; Hoh, Eunha; Hovell, Melbourne F

2013-05-01

Some car rental companies in California and other states in the USA have established non-smoking policies for their vehicles. This study examined the effectiveness of these policies in maintaining smoke-free rental cars. A stratified random sample of 250 cars (non-smoker, smoker and unknown designation) was examined in San Diego County, California, USA. Dust, surfaces and the air of each vehicle cabin were sampled and analysed for residual tobacco smoke pollutants (also known as thirdhand smoke (THS)), and each car was inspected for visual and olfactory signs of tobacco use. Customer service representatives were informally interviewed about smoking policies. A majority of putative non-smoker cars had nicotine in dust, on surfaces, in air and other signs of tobacco use. Independent of a car's smoking status, older and higher mileage cars had higher levels of THS pollution in dust and on surfaces (pcars, non-smoker cars had lower levels of nicotine on surfaces (pcars was associated with lower levels of THS pollutants in dust and air (pcars compared with smoker cars. However, policies failed in providing smoke-free rental cars; THS levels were not as low as those found in private cars of non-smokers with in-car smoking bans. Major obstacles include inconsistent communication with customers and the lack of routine monitoring and enforcement strategies. Strengthening policies and their implementation would allow car rental companies to reduce costs, better serve their customers and make a constructive contribution to tobacco control efforts.

Operating-Lease Disclosures: an empirical investigation

OpenAIRE

Lückerath-Rovers, Mijntje

2007-01-01

textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach, called the “asset and liability approach”, capitalises all leases on the balance sheet. This contrasts with the current lease-accounting approach, called the “risk and reward approach”, which disc...

32 CFR 643.53 - Consideration.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Consideration. 643.53 Section 643.53 National... Leases § 643.53 Consideration. (a) Unless otherwise authorized by this regulation or directed by the SA, the consideration for a lease of real estate will be the appraised fair market rental value. However...

FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

OpenAIRE

Snežana Miletić; Savka Vučković Milutinović

2013-01-01

Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position and performance. For years, current financial reporting for leases has been subject to many critiques. The reason for this primary lies in the fact that it left a lot of opportunities for manipulation during the lease classifi...

Office Rental Performance in the Commercial Property Market in ...

African Journals Online (AJOL)

and policies towards sustained tax benefits of office property rental growth in the city. Keywords: Abuja ... estate returns. They found significant differences between correlation coefficient of returns among the areas. This suggests that there are real estate market differences between ..... Singapore, Hong Kong, Taipei, Kuala.

1 Office Rental Determinants in WUSE Commercial District of Abuja ...

African Journals Online (AJOL)

2015-05-07

May 7, 2015 ... property market in the study area as they account for between 74% ... participants such as investors and developers often use rental value as an .... research direction and information requirements of current European property.

Oyster leases in Louisiana, Geographic NAD83, LOSCO (1997) [oyster_leases_USACE_1997

Data.gov (United States)

Louisiana Geographic Information Center — This data set indicates the locations of oyster leases in Louisiana. The lease areas should be polygons, however, the source data has very poor topology including...

24 CFR 982.603 - SRO: Lease and HAP contract.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false SRO: Lease and HAP contract. 982... Types Single Room Occupancy (sro) § 982.603 SRO: Lease and HAP contract. For SRO housing, there is a separate lease and HAP contract for each assisted person. ...

77 FR 71612 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

Science.gov (United States)

2012-12-03

... Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore...), Interior. ACTION: Proposed Sale Notice for commercial leasing for wind power on the Outer Continental Shelf... sale of commercial wind energy leases on the Outer Continental Shelf (OCS) offshore Rhode Island and...

7 CFR 15b.41 - Multi-family rental housing.

Science.gov (United States)

2010-01-01

... accessbile and (2) consideration of approval to commit project reserve account funds for minor modifications... ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Other Aid, Benefits, or Services § 15b.41 Multi-family... multi-family rental housing projects constructed after the effective date of this part shall construct...

34 CFR 365.16 - What requirements apply to refunds and rebates?

Science.gov (United States)

2010-07-01

... goods, products, equipment, rental property, real property, or services. (b) Premiums, bonuses, gifts, and any other payments related to the purchase of goods, products, equipment, rental property, real...

13 CFR 108.504 - Equipment and office requirements.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Equipment and office requirements. 108.504 Section 108.504 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... convenient to the public and is open for business during normal working hours. ...

32 CFR 644.136 - Leasing guidelines.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Leasing guidelines. 644.136 Section 644.136 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Acquisition Acquisition by Leasing § 644.136 Leasing guidelines. Division and District...

Carbon rentals and silvicultural subsidies for private forests as climate policy instruments

International Nuclear Information System (INIS)

Uusivuori, J.; Laturi, J.

2007-01-01

The impacts of potential climate policy instruments on the carbon production of privately owned and operated forests were investigated. A forest model with an endogenous growth description and age-class structure was used to describe both the output supply and input demand decisions of a private non-industrial landowner with optimized consumption flow, harvest timing, and an intertemporal allocation of forest investments. Two scenarios were examined, notably (1) a scenario in which the landowner was granted periodic carbon rental payments; and (2) a scenario in which the government subsidized the costs of silvicultural investments. The intended and unintended effects of the policies were examined. Models were used to demonstrate that the effectiveness of the instruments was significantly influenced by the age-class structure of forests when future carbon benefits were discounted. It was concluded that carbon rental payments were a more effective policy for older age-class structured forests. Silvicultural subsidies were more beneficial for forests with younger age-class structures. 21 refs., 6 figs

Land lease contract and prior right of lessee to concluding the new land lease contract - case of Slovakia

Directory of Open Access Journals (Sweden)

Anna Bandlerová

2016-12-01

Full Text Available Land lease is one of the few possible ways to use the agricultural land effectively. This is caused by problems in the proprietary and user relationships, therefore the agricultural land lease and its legal regulation is especially important for Slovakia. This paper deals with the selected legal arrangements related to the agricultural land lease in Slovakia with an objective to identify application problems faced by lessees and lessors of agricultural land. When regulating the agricultural land lease relationships, the Slovak law maker prefers dispositive legal norms. However, this method is rarely used in the application practice. Contracting parties often focus only on obligatory characters of the contract, relying on the legal text of dispositive provisions. The legal arrangement of the lessee’s prior right to sign the new lease contract attracts a particular attention. Current legal regulation of this lessee’s right seems to be unenforceable; on the other hand, it collides with the basic human rights. This provision needs to be either cancelled or adjusted so that it achieves the objective defined by the law maker and so that it is legally enforceable in compliance with superior legal norms.

30 CFR 285.201 - How will MMS issue leases?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS issue leases? 285.201 Section 285... Energy Leases General Lease Information § 285.201 How will MMS issue leases? The MMS will issue leases on... noncompetitively, as provided under §§ 285.230 and 285.232. We will issue leases on forms approved by MMS and will...

Oil and gas leasing/production program

International Nuclear Information System (INIS)

Heimberger, M.L.

1992-01-01

As the Congress declared in the Outer Continental Shelf Lands Act the natural gas and oil production from the Outer Continental Shelf constitutes an important part of the Nation's domestic energy supply. Federal offshore minerals are administered within the Department of the Interior by the Minerals Management Service (MMS), which provides access to potential new sources of natural gas and oil offshore by conducting lease sales. Each year, on or before March 31, the MMS presents to Congress a fiscal year annual report on the Federal offshore natural gas and oil leasing and production program. In FY 1991, this program was the third largest producer of non-tax revenue for the US Treasury, contributing more than $3 billion. This report presents Federal offshore leasing, sales, production, and exploration activities, and environmental monitoring activities

49 CFR 23.55 - How do recipients count ACDBE participation toward goals for items other than car rentals?

Science.gov (United States)

2010-10-01

... goals for items other than car rentals? 23.55 Section 23.55 Transportation Office of the Secretary of... than car rentals? (a) You count only ACDBE participation that results from a commercially useful..., advertising, building cleaning and maintenance, computer programming, or managerial. (f) Count 100 percent of...

Office Rental Determinants in WUSE Commercial District of Abuja ...

African Journals Online (AJOL)

This paper examines the determinants of office rents in Wuse commercial district of Abuja, Nigeria. Primary and secondary data were utilized for the study. Primary data obtained for the study include office rental levels and office space data in the study area for the period between 2001 and 2012. Secondary data obtained ...

The effect of urban trees on the rental price of single-family homes in Portland, Oregon

Science.gov (United States)

Geoffrey H. Donovan; David T. Butry

2011-01-01

Few studies have estimated the effect of environmental amenities on the rental price of houses. We address this gap in the literature by quantifying the effect of urban trees on the rental price of single-family homes in Portland, Oregon, USA. We found that an additional tree on a house's lot increased monthly rent by $5.62, and a tree in the public right of way...

47 CFR 1.9020 - Spectrum manager leasing arrangements.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Spectrum manager leasing arrangements. 1.9020... Leasing General Policies and Procedures § 1.9020 Spectrum manager leasing arrangements. (a) Overview... may enter into a spectrum manager leasing arrangement, without the need for prior Commission approval...

47 CFR 76.971 - Commercial leased access terms and conditions.

Science.gov (United States)

2010-10-01

... operators that have not satisfied their statutory leased access requirements shall accommodate part-time..., educational and governmental access programming, provided that the operator's franchise agreement requires it... leased commercial channels. Cable operators may impose reasonable insurance requirements on leased access...

Migration and Land Rental as Risk Response in Rural China

OpenAIRE

Ward, Patrick S.; Shively, Gerald E.

2011-01-01

Households in developing countries take various actions to smooth income or consumption as a means of managing or responding to risk. One of the principal means of smoothing income is through the diversification of income sources, including non-farm employment and rural-urban migration. An important consumption smoothing strategy involves the accumulation and depletion of assets. We examine migration and land rental market participation as responses to risk in rural China. Using a longitudina...

24 CFR 982.607 - Congregate housing: Lease and HAP contract.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Congregate housing: Lease and HAP... Types Congregate Housing § 982.607 Congregate housing: Lease and HAP contract. For congregate housing, there is a separate lease and HAP contract for each assisted family. ...

12 CFR 614.4356 - Farm Credit Leasing Services Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Farm Credit Leasing Services Corporation. 614... OPERATIONS Lending and Leasing Limits § 614.4356 Farm Credit Leasing Services Corporation. The Farm Credit Leasing Services Corporation may enter into a lease agreement with a lessee if the consolidated amount of...

The Design of Local-Authority Rental Housing for the Elderly That Improves Their Quality of Life

Directory of Open Access Journals (Sweden)

Yukiko Kuboshima

2018-05-01

Full Text Available As the population ages, the demand for suitable rental housing will increase. Suitable housing means housing that can accommodate those impairments that typically correspond with ageing. This paper explores the quality of life (QoL requirements of those elderly with high-care needs who live in rental housing. Using a qualitative case study approach, it examines the living experiences of six elderly people who need assistance and are living in local-authority rental housing in New Zealand. The themes of QoL were identified from the literature and related to the larger themes of; 1. Activities and independence, 2. Sense of control, 3. Privacy, 4. Relationships, 5. Quality of care, and 6. Comfort. The survey consisted of a detailed documentation of the physical environment, followed by interviews with and full-day observations of the residents and their caregivers. The study finds that the design of housing that improves their QoL requires solutions to accommodate the various conflicting needs for their QoL that include those derived from the diversity in the user’s preferences and impairments. In the design of rental housing, there is greater need for additional or reorganized space to accommodate caregivers and visitors, maintain residents’ independence, privacy, and other aspects important for their QoL.

24 CFR 92.252 - Qualification as affordable housing: Rental housing.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Qualification as affordable housing: Rental housing. 92.252 Section 92.252 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Project Requirements § 92.252...

Spatial Practices in Lowliebenhof: The Case of Maphango v Aengus Lifestyle Properties (PTY Ltd

Directory of Open Access Journals (Sweden)

Isolde de Villiers

2014-12-01

Full Text Available In Maphango v Aengus Lifestyle Properties (Pty Ltd 2012 5 BCLR 449 (CC the question before the Constitutional Court was when a landlord may legally cancel contracts of lease and evict tenants. In answering this question the court had to consider the constitutional protection against arbitrary evictions in section 26(3 and the provisions of the Rental Housing Act 50 of 1999. The applicants sought a declaratory order that the landlord had terminated their leases unlawfully, because the termination had been intended to double (and in some instances more than double the rent. The applicants argued that this escalation violated contractual and legislative provisions governing the procedure and conditions under which a landlord can increase the amount of a rental. The Constitutional Court found in favour of the tenants and postponed the appeal to allow any of the parties to lodge a complaint at the Gauteng Rental Housing Tribunal. The narrow focus of this note is the manner in which the Constitutional Court in the Maphango case interpreted the concept of "practice" in the Rental Housing Act and how this in turn corresponds to perceptions of urban spaces. The inquiry is informed by the spatial justice turn and relies on the works of Michel de Certeau, Henri Lefebvre and Doreen Massey.

24 CFR 982.611 - Group home: Lease and HAP contract.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: Lease and HAP contract... Types Group Home § 982.611 Group home: Lease and HAP contract. For assistance in a group home, there is a separate HAP contract and lease for each assisted person. ...

24 CFR 982.616 - Shared housing: Lease and HAP contract.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Shared housing: Lease and HAP... Types Shared Housing § 982.616 Shared housing: Lease and HAP contract. For assistance in a shared housing unit, there is a separate HAP contract and lease for each assisted family. ...

12 CFR 616.6300 - Leasing policies, procedures, and underwriting standards.

Science.gov (United States)

2010-01-01

... property and associated risks; (e) Property tax and sales tax reporting; (f) Title and ownership of leased... engaged in lease underwriting must adopt a written policy (or policies). Management, at the direction of the board, must develop procedures that reflect lease practices that control risk and comply with all...

30 CFR 256.80 - Leases of other minerals.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Leases of other minerals. 256.80 Section 256.80 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE LEASING OF SULPHUR OR OIL AND GAS IN THE OUTER CONTINENTAL SHELF Section 6 Leases § 256.80 Leases of other minerals. The...

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

Directory of Open Access Journals (Sweden)

Patrik Svoboda

2012-01-01

Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence. It is realized through a series of sub-projects aimed at short-term or long-term period. Revenue recognition and lease reporting projects represent priority areas of convergence. The issue of leases belongs to one of the areas in which there have been, after a relatively long time, criticized the very principles applied in international accounting standards. The result of the convergence activities should be the creation of such methodological approaches of reporting the lease contracts on the side of lessee and then lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the execution or non execution of the transfer of risks and benefits associated with the lease to the lessee. The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affected by this change of methodology (balance sheet, income statement. Subsequently, it is evaluated also the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach.

Leveraged Leasing in the Federal Sector.

Science.gov (United States)

1983-12-01

entity obtains cash while the private investors can depreciate the property and obtain investment tax credits and other tax benefits. The costs are borne...lease from a common base point to familiarize the reader with the applicable portions of generally accepted accounting principles, GAAP , and how they...chapter identifies the differences between a basic lease and a leveraged lease in terms of structure and accounting requirements relative to GAAP

76 FR 11451 - Agency Information Collection Activities; Submission to OMB for Review and Approval; Comment...

Science.gov (United States)

2011-03-02

... or leasing certain residential dwellings built before 1978, or who are real estate agents... the estimated annual number of real estate sales and residential property rentals involving target housing subject to the rule's requirements and an overall decrease in estimated real estate sales. The...

INFLUENCE FACTORS FOR LEASING MARKET CONTRACTS

Directory of Open Access Journals (Sweden)

Oana BĂRBULESCU

2016-11-01

Full Text Available This paper aims to investigate the relationship between leasing contracts and some factors that influence the value of these contracts. In order to do this, we have decided on some quantitative marketing research by appealing to statistics for accomplishing the objectives that we have set: to find a correlation between the turnover percentage assigned to leasing expenses and several influence factors. This study indicated that the more contracts are signed by a firm, the more likely is to assign a bigger fraction of the income to each new leasing contract. The study confirmed that bigger companies are relying more on leasing as a way of financing than small companies. This study also discovered that companies with more employees are using larger contracts in order to sustain their activity. The findings are expected to contribute to adjusting the offers by the leasing companies, taking into consideration these factors and to using these factors in order to better predict the market evolution.

49 CFR 639.33 - Management of leased assets.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section 639.33..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management...

Teaching Ethics with Apartment Leases.

Science.gov (United States)

Pomerenke, Paula J.

1998-01-01

Describes an assignment in a corporate-communications class in which students examine the design and the language of their apartment leases. Discusses how this assignment teaches students about the Plain English laws and the need for plain English in leases and in ethics. (SR)

Effect of Environmental Quality on Property Rental Values in Peri ...

African Journals Online (AJOL)

The study examined the effect of environmental quality on rental values of residential accommodation at the peripheral neighbourhoods of Minna, Nigeria. Cluster sampling method was employed in the selection of sampled areas and, six neighbourhoods were randomly selected. Sample size of 600 was drawn out of the ...

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases. 367.19 Section 367.19 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating...

Enterprise Business System Was Not Configured to Implement the U.S. Government Standard General Ledger at the Transaction Level

Science.gov (United States)

2013-03-20

Practices ( GAAP ). We are concerned with the increasing cost and delayed schedule of some of the BRP software systems and their compliance with Generally...Accumulated Depreciation on Equipment-Military Equipment 67 1810.0200 Assets Under Capital Lease -Machinery and Equipment 68 1990.0100 Other Assets

ANALISIS SEWA MENYEWA PARALEL PADA PERUSAHAAN RENT CAR CV. HARKAT DALAM PERSPEKTIF EKONOMI ISLAM

Directory of Open Access Journals (Sweden)

Samsuardi Samsuardi

2013-12-01

Full Text Available This study aims at determining the parallel process of car rental agreement between Harkat Rent Car Company and the owner of the car, and between the company and its customers in an Islamic economics perspective. This study also aims to analyze the risk coverage of the leased car. The data for this study was gathered through interviews, observation and documentation studies. The collected data was then analyzed using descriptive analysis method. Results showed that the process of car leasing begin when customer rented a car from CV. Harkat which was owned by its partner. The company provided a shared price for car owners according to a mutual agreement and applied only for a certain period. Furthermore, the partner has to allocate 20 percent of the income for the company. In addition, the company also required the partner to cover for maintenance costs, insurance, equipment, and spare parts. In the context of Islamic economics, the practice of leasing parallel conducted by the company was not fully Shariah compliance due to practice a lease above a lease and using two contracts in one transaction. =========================================== Penelitian ini bertujuan untuk mengetahui perjanjian sewa menyewa mobil secara paralel antara Perusahaan Rent Car CV. Harkat dengan pemilik mobil dan dengan konsumennya dalam perspektif ekonomi Islam. Penelitian ini juga bertujuan untuk menanganalisis pertanggungan resiko terhadap mobil yang dijadikan objek sewa menyewa tersebut sewa menyewa mobil di Perusahaan Rent Car CV. Data untuk penelitian ini bersumber dari wawancara, obesrvasi dan studi dokumentasi. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Hasil penelitian menunjukkan bahwa CV. Harkat menyewakan mobil milik mitra kerjanya (pemilik mobil kepada pelanggan yang membutuhkan sewa mobil untuk keperluannya. Pemilik usaha memberikan harga kongsi kepada pemilik mobil sesuai dengan kesepakatan bersama dan untuk jangka waktu

18 CFR 367.18 - Criteria for classifying leases.

Science.gov (United States)

2010-04-01

... the lessee) must not give rise to a new classification of a lease for accounting purposes. ... classifying the lease. (4) The present value at the beginning of the lease term of the minimum lease payments... taxes to be paid by the lessor, including any related profit, equals or exceeds 90 percent of the excess...

26 CFR 1.107-1 - Rental value of parsonages.

Science.gov (United States)

2010-04-01

... allowance paid to him as part of his compensation to the extent such allowance is used by him to rent or... minister as an employee of the United States (other than as a chaplain in the Armed Forces, whose service... minister to rent or otherwise provide a home if such amount is designated as rental allowance pursuant to...

25 CFR 213.6 - Leases for minerals other than oil and gas.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Leases for minerals other than oil and gas. 213.6 Section 213.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... Leases for minerals other than oil and gas. Uncontested mining leases for minerals other than oil and gas...

Impact of HVOTLs on Residential Property Rental Values in High ...

African Journals Online (AJOL)

The study encouraged the use of buried armour cables instead of overhead power-lines in future and the strict enforcement of ROWs within Lagos metropolis where power-lines already exist, in a bid to abate the effect of power line on property investments. Keywords: HVOTLs, Power-line, Residential, Property, Rental ...

47 CFR 76.978 - Leased access annual reporting requirement.

Science.gov (United States)

2010-10-01

... against the cable system with the Commission or a Federal district court regarding a commercial leased..., which provides the following information for the calendar year: (1) The number of commercial leased... commercial leased access channel. (3) The rates the cable system charges for full-time and part-time leased...

7 CFR 765.252 - Lease of security.

Science.gov (United States)

2010-01-01

... as security for FLP loans. (1) For loans secured by real estate before December 23, 1985, the Agency has a security interest in any mineral rights the borrower has on the real estate pledged as... Lease of security. (a) Real estate leases. The borrower may lease real estate security provided the...

The Commercial Office Market and the Markup for Full Service Leases

OpenAIRE

Jonathan A. Wiley; Yu Liu; Dongshin Kim; Tom Springer

2014-01-01

Because landlords assume all of the operating expense risk, rents for gross leases exceed those for net leases. The markup, or spread, for gross leases varies between properties and across markets. Specifically, the markup is expected to increase with the cost of real estate services at the property, and to be influenced by market conditions. A matching procedure is applied to measure the services markup as the percentage difference between the actual rent on a gross lease relative to the act...

Theory of Financial Lease Contracts - Why all capital goods are not leased

OpenAIRE

Penttinen, Jussi

2013-01-01

The economic theory states that the capital structure of a firm is irrelevant in a perfect frictionless world. Hence when the assumptions of the Modigliani–Miller theorem and the CAPM hold, the question about the optimal source of funding of capital investments is also irrelevant. In practice though, capital leasing is widely used and the decision to lease or own assets is hardly a matter of indifference to firms or individuals. The motivation of this thesis is to identify when and why leasin...

Cook Inlet Planning Area oil and gas lease sale 149: Final environmental impact statement. Volume 2

International Nuclear Information System (INIS)

1996-01-01

This environmental impact statement discusses a proposed oil and gas lease sale in the Cook Inlet Planning Area, analyzes its potential effects on the environment, describes alternatives, presents major issues determined through the scoping process and staff analyses, and evaluates potential mitigating measures. During the Draft Environmental Impact Statement comment period, written statements and oral testimonies were provided by various governmental agencies, organizations, businesses, and individuals. This report contains a review and analysis of comments received on the above issues. Appendices are included which contain resource estimates and various issues relating to oil spills

A framework for determining optimal petroleum leasing

International Nuclear Information System (INIS)

Robinson, D.R.

1991-01-01

The techniques of auction theory and option theory are combined to allow valuation under both geologic and oil price uncertainty. The primary motivation for developing this framework is to understand the prevalence of leasing in transferring ownership of oil properties. Under a standard oil lease, the landowner sells an oil company the right to explore and develop a tract of land for a fixed period of time. If oil is found, a fraction of the revenues is reserved for the landowner. Compared to the outright sale of the minerals, leasing has the disadvantages of: (1) lowering total oil field value through alteration of investment incentives; (2) providing the seller with a more risk cash flow; and (3) increasing legal and administrative costs. It is demonstrated here that in lease sales as compared to full mineral interest sales, the relative disadvantages are offset by more effective value transfer to the seller. For the base-case parameters, the optimal lease in a bonus auction gives the seller 28% more value than the sale of the full mineral interest. There is a loss in the leasing process from distortion of development timing incentives

78 FR 76643 - Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental...

Science.gov (United States)

2013-12-18

...; MMAA104000] Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental.... ACTION: Proposed Sale Notice for Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Maryland. SUMMARY: This document is the Proposed Sale Notice (PSN) for the sale of commercial wind...

Phase I Water Rental Pilot Project : Snake River Resident Fish and Wildlife Resources and Management Recommendations.

Energy Technology Data Exchange (ETDEWEB)

Riggin, Stacey H.; Hansen, H. Jerome

1992-10-01

The Idaho Water Rental Pilot Project was implemented as a part of the Non-Treaty Storage Fish and Wildlife Agreement (NTSA) between Bonneville Power Administration and the Columbia Basin Fish and Wildlife Authority. The goal of the project is to improve juvenile and adult salmon and steelhead passage in the lower Snake River with the use of rented water for flow augmentation. The primary purpose of this project is to summarize existing resource information and provide recommendations to protect or enhance resident fish and wildlife resources in Idaho with actions achieving flow augmentation for anadromous fish. Potential impacts of an annual flow augmentation program on Idaho reservoirs and streams are modeled. Potential sources of water for flow augmentation and operational or institutional constraints to the use of that water are identified. This report does not advocate flow augmentation as the preferred long-term recovery action for salmon. The state of Idaho strongly believes that annual drawdown of the four lower Snake reservoirs is critical to the long-term enhancement and recovery of salmon (Andrus 1990). Existing water level management includes balancing the needs of hydropower production, irrigated agriculture, municipalities and industries with fish, wildlife and recreation. Reservoir minimum pool maintenance, water quality and instream flows are issues of public concern that will be directly affected by the timing and quantity of water rental releases for salmon flow augmentation, The potential of renting water from Idaho rental pools for salmon flow augmentation is complicated by institutional impediments, competition from other water users, and dry year shortages. Water rental will contribute to a reduction in carryover storage in a series of dry years when salmon flow augmentation is most critical. Such a reduction in carryover can have negative impacts on reservoir fisheries by eliminating shoreline spawning beds, reducing available fish habitat

13 CFR 143.32 - Equipment.

Science.gov (United States)

2010-01-01

... awarding agency. (d) Management requirements. Procedures for managing equipment (including replacement... return. (e) Disposition. When original or replacement equipment acquired under a grant or subgrant is no... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Equipment. 143.32 Section 143.32...

The impact of 'studentification' on the rental housing market

OpenAIRE

Mira G. Baron; Sigal Kaplan

2011-01-01

Recent 'studentification' processes raise issues regarding the positive and negative impacts of student influx on the urban environment. The positive impacts discussed in the literature include urban core revitalization, employment generation and economic growth. The negative externalities comprise the formation of temporary sub-communities, competition with low-income groups in the rental housing market, and an increase in traffic volume. The current study adds to the literature by focusing ...

MMS trims proposed schedule for OCS oil and gas lease sales

International Nuclear Information System (INIS)

Anon.

1992-01-01

This paper reports that the U.S. Interior Department has proposed only 18 Outer Continental Shelf oil and gas lease sales in its new 5 year schedule. Eleven of the sales are in the Gulf of Mexico, one off the east Coast, none off the West Coast, and six off Alaska. Congress has 60 days in which to reject the 5 year lease sale plan but is not expected to. An earlier draft plan called for 23 sales. The Minerals Management Service, which administers the offshore leasing program, the the new schedule emphasizes leasing of gas prone areas

Ethnic and gender discrimination in the private rental housing market in Finland: A field experiment.

Directory of Open Access Journals (Sweden)

Annamaria Öblom

Full Text Available Ethnic and gender discrimination in a variety of markets has been documented in several populations. We conducted an online field experiment to examine ethnic and gender discrimination in the private rental housing market in Finland. We sent 1459 inquiries regarding 800 apartments. We compared responses to standardized apartment inquiries including fictive Arabic-sounding, Finnish-sounding or Swedish-sounding female or male names. We found evidence of discrimination against Arabic-sounding names and male names. Inquiries including Arabic-sounding male names had the lowest probability of receiving a response, receiving a response to about 16% of the inquiries made, while Finnish-sounding female names received a response to 42% of the inquires. We did not find any evidence of the landlord's gender being associated with the discrimination pattern. The findings suggest that both ethnic and gender discrimination occur in the private rental housing market in Finland.

Ethnic and gender discrimination in the private rental housing market in Finland: A field experiment.

Science.gov (United States)

Öblom, Annamaria; Antfolk, Jan

2017-01-01

Ethnic and gender discrimination in a variety of markets has been documented in several populations. We conducted an online field experiment to examine ethnic and gender discrimination in the private rental housing market in Finland. We sent 1459 inquiries regarding 800 apartments. We compared responses to standardized apartment inquiries including fictive Arabic-sounding, Finnish-sounding or Swedish-sounding female or male names. We found evidence of discrimination against Arabic-sounding names and male names. Inquiries including Arabic-sounding male names had the lowest probability of receiving a response, receiving a response to about 16% of the inquiries made, while Finnish-sounding female names received a response to 42% of the inquires. We did not find any evidence of the landlord's gender being associated with the discrimination pattern. The findings suggest that both ethnic and gender discrimination occur in the private rental housing market in Finland.

From product to service orientation in the maritime equipment industry

DEFF Research Database (Denmark)

Matzen, Detlef; McAloone, Timothy Charles

2008-01-01

of their products in operation. In this paper we present a case study of a shipping equipment manufacturer that is currently shifting business focus from manufacturing towards services delivery. Using a modelling scheme to differentiate and categorise different development tasks within the frame of business......In the shipping industry, operational performance of ships and their equipment is crucial to business. Suppliers of machinery and equipment are aware of this situation and see business development potential in setting up service systems that are dedicated to ensuring the performance...... development towards service oriented business, the case delivers insights into the broader context and product related parameters influencing the options and requirements for service system development....

EVALUAREA CONTRACTELOR DE LEASING LA NIVELUL ÎNTREPRINDERII

Directory of Open Access Journals (Sweden)

Mihaela Diaconu

2011-01-01

Full Text Available This paper outlines a framework for lease vs buy analysis. It also hightlines various aspectsof the lease/buy decision. The decision to lease or buy needs a comparison of alternativefinancing arrangements for the use of an asset. We provide a format for comparing netpresent value of the options, taking into account the analzsis of lease and buy using loans.Net present value is a more simple criterion to use in practice than dicounting costs, directlyreflecting the increasing value of the company as a result of its decision.

Lease Accounting in Australia: Further Empirical Evidence

OpenAIRE

Hassan, Salleh; Christopher, Theo

1998-01-01

Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization of finance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for finance leases compared to footnote disclosure. Adopting a joint efficient contracting and quality signaling pers...

FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION

Directory of Open Access Journals (Sweden)

Taras Sus

2016-06-01

Full Text Available The features of the modern development of the agricultural land lease market in Ukraine are considered. The possible two scenarios of development of land relations in the context of the moratorium on land sales and financial crisis are proposed. The basic directions of development of land relations and the threat of sale of agricultural land bypass the moratorium by perpetual lease transaction are considered. Because of the difficult economic conditions in Ukraine, devaluation of the national currency and decreasing of real rent, increasing poverty among the rural population perpetual lease agreements will gain more and more popularity. This creates dangerous tendencies for legal land quasi market organization in terms of the moratorium and in modern realities it is gaining popularity among large agricultural holdings. The increasing popularity of perpetual lease promotes the factor that land owners are able to obtain a large sum of money immediately after contract conclusion, but not in parts during the lease term. Inducing factors of such a scenario of land relations development and the gaps in legal support of agricultural reform are considered. Financial problems of ecological clean land lease and the ways of their solution are outlined. Key words: ecological agricultural production, lease, perpetual lease, rent, land  relations. JEL: Q 14, R 58

76 FR 26178 - Modifications to Treatment of Aircraft and Vessel Leasing Income

Science.gov (United States)

2011-05-06

... Modifications to Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS... final regulations addressing the treatment of certain income and assets related to the leasing of... controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign...

The Leasing Contract. Harmonizing National Legislation with the Lease Specific International Norms

Directory of Open Access Journals (Sweden)

Gheorghe Dinu

2016-05-01

Full Text Available By elaborating the proposed work, we want to bring theoretical contributions and enter a scientific domain which may not be at the beginning of its course to Romanian society, but which we consider to be able to handle improvements under doctrinaire and practical aspects. Objectively, we intend to reinforce the “statute” of leasing operations on a national level, operations which are still searching for their own identity, lacking any “legacy” gained from experience or historical post-December accumulations, and what has been gained has been assumed in a rush, under the influence of the Romanian society’s processes of democratization and European integration and are mechanical accumulations/teachings which resulted from the enforcement and necessity of complying with certain treaties and agreements which have not been sufficiently analyzed. Because they were taken in fractions, a series of norms resulted, lacking the consistency and sufficiency needed to improve education in the leasing domain, which has often led to contractual imbalances and a considerable decrease of the leasing market in Romania.

24 CFR 511.75 - Disbursement of rental rehabilitation grant amounts: Cash and Management Information System.

Science.gov (United States)

2010-04-01

... rehabilitation grant amounts: Cash and Management Information System. 511.75 Section 511.75 Housing and Urban... rehabilitation grant amounts: Cash and Management Information System. (a) General. Rental Rehabilitation grants.... Any drawdown is conditioned upon the submission of satisfactory information by the grantee or State...

CONDITIONS AND EFFECTS OF THE COMMISSORIA LEX IN THE LEASING CONTRACT

Directory of Open Access Journals (Sweden)

Raluca Tomescu

2015-11-01

Full Text Available The main problem with the execution of a leasing contract in Romania is that there are still shortcomings to the laws in force. The complexity of this contract which, at first sight, seems so commonplace, as well as the void in our ambiguous law are an inexhaustible source of research and exploration, but also the origin of controversial conflicts. With this paper I decided to elaborate I would like to contribute to consolidating the ”status” of national leasing operations, which are still in search of their own identity. Aiming to place the leasing contract back in its rightful place, that of a contract from which nobody has anything to lose but everything to gain, I consider it appropriate to analyse the conditions and effects of the commissoria lex fragments inserted in the leasing contract. One of the most controversial aspect of these last years brought to the attention of the courts of law cases where the financier, once the leasing contract was cancelled, requests the foreclosure of the user. The cancellation we are taking into account is based on the commissoria lex inserted in the clauses of the leasing contract. We have therefore to an alyse whether the foreclosure of the user can be carried on, based on the provisions of GO 51/1997 referring to leasing contracts.

Mineral and surface issues in oil and gas operations

International Nuclear Information System (INIS)

Vasseur, P.F.

1998-01-01

The Farmers' Advocate Office was created in 1972 to help put Alberta mineral owners on an equal footing with the energy sector. Most mineral owners are at a disadvantage when dealing with the disposition of their minerals because they have little or no knowledge of what they own or what their surface rights are. This paper addresses key features of mineral leasing arrangements in Alberta and explains their potential impact. It also brings to the mineral owner's attention some specific problems and concerns including mineral rights, the lease agreement, signing considerations, length of leases, delayed production payment, drilling rental, royalties, and gas cost allowance. Issues regarding oil and gas production including shut-in wells, off-set clauses , drilling depth, taxes and prepayment for minerals are also discussed from the perspective of a mineral owner

28 CFR 29.9 - Motor vehicles for hire.

Science.gov (United States)

2010-07-01

... provision in the rental or lease agreement must utilize a larger font than the standard type in the... possession of the vehicle. (b) The notice required by this section shall be printed in bold type in the...

Specification and verification of harmonized business-process collaborations

NARCIS (Netherlands)

Norta, A.H.; Eshuis, H.

2010-01-01

In the area of business-to-business (B2B) collaboration, original equipment manufacturers (OEMs) are confronted with the problem of spending a considerable time and effort on coordinating suppliers across multiple tiers of their supply chains. By supporting inter-organizational business-process

Property Restitution and Private Rental Housing in Transition: The Case of the Czech Republic

Czech Academy of Sciences Publication Activity Database

Lux, Martin; Mikeszová, Martina

2012-01-01

Roč. 27, č. 1 (2012), s. 77-96 ISSN 0267-3037 R&D Projects: GA ČR GA403/09/1915 Institutional research plan: CEZ:AV0Z70280505 Keywords : transition * property restitution * private rental housing Subject RIV: AO - Sociology, Demography Impact factor: 0.951, year: 2012

Public Private Business Models for Defence Acquisition

Science.gov (United States)

2014-04-30

Initiatives (PFIs), franchising , concessions, Joint Ventures (JVs) and outright privatisation (Grimsey & Lewis, 2004, p. 54); Off-The-Shelf (OTS...Design (D), Finance (F), Buy (B)/Rent (R)/Lease (L), Construct (C) (Build (B)), Develop (D), Own (O), Operate (O), Manage (M), Maintain (M) and Transfer...Logistics Logistics Infrastructure, and Locistics Other affected None None Equipment Eql..ipment OLoOs Finance- Buy - Desig~ - Buy - Private sector

Operating-Lease Disclosures: an empirical investigation

NARCIS (Netherlands)

M. Lückerath-Rovers (Mijntje)

2007-01-01

textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach,

78 FR 14620 - Joint Development: Proposed Circular

Science.gov (United States)

2013-03-06

... development. This circular provides guidance to recipients of Federal Transit Administration (FTA) financial... of opportunities for private sector participation in public transportation projects, and includes the... ``value capture'' mechanisms, such as income derived from rental or lease payments, and private sector...

Crossover marketing

International Nuclear Information System (INIS)

Heath, D.S.

1998-01-01

The impact of a deregulated energy market on customers in Ontario was discussed. In particular, the way in which Sunoco will deal with energy convergence and how Sunoco plans to generate interest among residential consumers in a deregulated and competitive energy market was described. Integrated energy solutions that offer customers value-added heating, ventilating and air conditioning products and services, inclusive of equipment sales, installation, repair, rental, leasing, financing, warranty, insurance and maintenance is the ultimate goal of Sunoco. The major retail issues in the energy market such as licensing of marketers, customer mobility, transfer of utility assets to affiliates, Ontario Hydro's market power in electrical generation, distribution of stranded debt charges, and a timetable for deregulation were also addressed. figs

Mobile dental units: leasing or buying? A dollar-cost analysis.

Science.gov (United States)

Arevalo, Oscar; Saman, Daniel M; Bonaime, Alice; Skelton, Judy

2010-01-01

The decision to acquire a mobile dental unit is based on a standard capital budgeting analysis. The next step is to determine whether to obtain the use of the mobile dental unit by borrowing and purchasing or by leasing. As a financing mechanism, leases are simply another way of borrowing money to pay for the asset. To compare lease vs. debt as financial vehicles to acquiring a mobile dental unit. An estimate for a new mobile unit was obtained. Lease and loan proposals from financial lenders were collected. A cost of capital rate was chosen for comparison. Cash flows associated with borrowing and leasing vs. buying were determined fortwo different scenarios: for profit (FP) vs. not-for-profit (NFP), at 5 years. A dollar-cost analysis was utilized to determine the option with the lowest capitalized value. There was a net advantage to buying vs. leasing for both for FP and NFP organizations. Due to tax advantages, owning and leasing were substantially less expensive for FP than for NFP. Slight decreases in the monthly lease payments would make leasing competitive to the buying approach. Exploring alternative financing vehicles may allow dental programs to expand their services through the acquisition of a mobile unit. Though programs generally own assets, it is the use of the asset which is important rather than the ownership. Dental programs can find leasing an attractive alternative by offering access to capital with cash-flow advantages.

Modern Trends in the Development of Business Technologies in Entrepreneurship

Directory of Open Access Journals (Sweden)

Dudko Pavlo M.

2017-09-01

Full Text Available The aim of the article is to study modern trends in the development of business technologies and their integration into entrepreneurship. Business technologies are a combination of methods, techniques, innovations, technical and mental solutions that promote development of business, expand its capabilities and create new prospects for it. The main business technologies that are widely used in entrepreneurship and have gained worldwide recognition include franchising, leasing, outsourcing, cashback, clustering. Due to the rapid development of information technologies and the Internet, such business technologies as e-commerce, IT outsourcing, offshore programming, crowdsourcing and the CRM strategy have emerged. At the same time, business technologies develop independently and without using modern technical innovations, an example of which is co-marketing. Summarizing, it can be noted that business technologies are not only the existing methods of business development but also a constant and dynamic search for new solutions in entrepreneurship. The development and improvement of the existing business technologies, as well as the emergence of new ones, directly depends on the technological progress and development of mankind.

The Role and Importance of the Lease Towards the Farms’ Size Increase

Directory of Open Access Journals (Sweden)

Gabriel Popescu

2007-01-01

Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare's quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market's action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.

The Role and Importance of the Lease Towards the Farms’ Size Increase

Directory of Open Access Journals (Sweden)

Gabriel Popescu

2007-01-01

Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare’s quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market’s action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.

26 CFR 1.936-11 - New lines of business prohibited.

Science.gov (United States)

2010-04-01

... considered, including those set forth in paragraphs (b)(2)(i)(A) through (G) of this section. (i) Factors... does not perform marketing functions with respect to the leasing of the assets. (ii) Any income from... manufacturing equipment, manufacturing processes and skills are used in the manufacture of both devices. Both...

7 CFR 767.102 - Leasing non-real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

0KG: creating and developing an innovative clothing service

Science.gov (United States)

Bernardes, J. P.; Nogueira, M.

2017-10-01

This paper explores the creation, analysis and understanding of the feasibility and potential of an innovative service called 0KG, which focuses on the question: “are people willing to use second-hand clothing and/or leased when traveling?”. 0KG is a rental service for the day-to-day, business, and also cultural clothing, depending on the country where tourists are traveling. The main benefit of this service is to be a facilitator in the traveling moment, allowing displacements to be made with greater tranquility, without concern for the luggage and still offering a varied range of clothes to use that normally tourists would not have in their closet. Inspired by the ‘slow fashion movement’, 0KG intends to be an inovation promoting the re-use of clothes. The creation and development of this service happened through the use of various methodologies, such as design thinking and business models. The analysis to these methodologies allows an explanation of 0KG through a process of design thinking and the creation of a business model called Kaleidoscope. Regarding its validation, it was achieved in the format of a questionnaire with 430 responses and a focus group with people of interest. Finally, the paper culminates with the positive response to the problem.

30 CFR 203.71 - How does MMS allocate a field's suspension volume between my lease and other leases on my field?

Science.gov (United States)

2010-07-01

... RATES OCS Oil, Gas, and Sulfur General Royalty Relief for Pre-Act Deep Water Leases and for Development... or post-November 2000 deep water lease to your field after we approve your application We will not..., or the minimum suspension volume of the authorized field, whichever is greater (i) You toll the time...

77 FR 21803 - Notice of Competitive Coal Lease Sale, Colorado

Science.gov (United States)

2012-04-11

..., COC-70615] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... described below in Gunnison County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The lease sale will be...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Science.gov (United States)

2010-04-01

....514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1... to cases such as the following: Example 1. A university pledges some of its investment securities...

Business diversification in blast furnace steel makers. Koro kakusha no takakuka no jokyo

Energy Technology Data Exchange (ETDEWEB)

1991-11-01

Scenarios are presented for the current business diversification and future business developments by the three Japanese blast furnace steel makers (Kawasaki Steel, Kobe Steel and Shin Nippon Steel). The conceptions for their advancement into the 2lst century are more or less similar. The business diversification commenced for Kawasaki Steel in 1985, Kobe Steel in 1989 and Shin Nippon Steel in 1987, all taking a pattern of tree-like development into related businesses starting from the basic industry. Their new businesses may be summarized generically as: electronics industry (LSI, silicon, electronic devices, information and communication); new material related business (ferrite, ceramics, metal powder, metal foils); chemical business (plastics, etc.); engineerings (architecture, urban andregional developments, etc.); and service business (system network development, lease business, real estate, leisure business, etc.). Endeavors are made also on full-scale entity into tertiary industries, and amenity field. M A and joint venture businesses are attempted in wide scale and positive manners also in overseas countries. 6 fige., 4 tads.

Leasing of nuclear installations

International Nuclear Information System (INIS)

Capaccioli, Enzo.

1977-01-01

The high costs to be borne in industrialised countries for expanding nuclear programmes make leasing, in terms of funding, an attractive proposition even in times of recession. This system is advantageous to both parties: the bodies providing funds make substantial profits without untoward risk, given the internationally-recognised regime of channelling liability onto the nuclear operator and because such contracts usually provide that ownership of the property involved will eventually be transferred to the operator. The latter obtains the sums needed by a simple, speedy procedure enabling him to start operations more quickly than if he had to seek funds by a more conventional method. The problem in Italy is that nuclear electricity generating plants are a State monopoly while leasing is a private enterprise. The Italian 1975 Siting Act provides a consultation procedure of regional and State authorities, with the ultimate decision taken by the latter. To maintain the momentum, arrangements could be made for leasing, before starting the licensing procedure proper according to the Act. (NEA) [fr

77 FR 69735 - Consumer Leasing (Regulation M)

Science.gov (United States)

2012-11-21

... Part 213 Advertising, Consumer leasing, Consumer protection, Federal Reserve System, Reporting and recordkeeping requirements. 12 CFR Part 1013 Advertising, Consumer leasing, Reporting and recordkeeping... contains regulatory documents #0;having general applicability and legal effect, most of which are keyed #0...

A procurement decision model for a video rental store — A case study

African Journals Online (AJOL)

eral; hence the video rental store owner (the decision maker) is required to procure new ... process by presenting a point of departure from which procurement decisions may be made. .... M = number of titles available for purchase,. Qi.

Analysis of Financing Model of Public Rental Construction%公租房建设融资模式研究

Institute of Scientific and Technical Information of China (English)

吕明革

2014-01-01

The construction of public rental needs much money and usually takes a long time , thus it can not only rely on limited financial investment , so financing becomes a bottleneck restricting the construction of public rental .At present, bank loans and project financing are two main financing models of the public rental , while PPP, REITs and other ways are rarely used .This paper introduces the traditional financing methods , focusing on the PPP and REITs . The paper summarizes the pros and cons of nine financing models and concludes that bank loans , project financing , BT, BOT, PPP, TOT, bonds, public rental REITs and ABS can pave the way for opening up social capital into the field of investment and construction of public rental channel .It is suggested that China raise housing finance though multiple channels , and seek to comply with China's specific situation of public rental financing model .%公租房建设资金需求量大、占用时间长，依靠有限的财政投入难以满足，因此，公租房融资成为制约公租房建设的瓶颈。目前，公租房融资主要使用银行贷款、项目融资等方式，而其他市场化融资方式使用较少。为拓宽公租房融资渠道，应积极引入并大力发展REITs、PPP等模式。其中，REITs模式的市场化程度较高，专业性更强，要求有完善的法律体系作保障；而PPP模式强调在政府引导下引入私人资本，以分担风险和成本。总体来说，REITs、PPP都将是中国公租房融资有益尝试。

Are your employees protected from blood-borne pathogens? OSHA standards charge textile rental companies with responsibility for worker safety.

Science.gov (United States)

Weller, S C

1991-11-01

Congress is putting pressure on OSHA to finalize its Universal Precaution standards by December. When the standards go into effect, textile rental companies that serve medical, dental, and outpatient care facilities--including private physician and dentist offices--must take steps to protect employees from blood-borne pathogens. Soiled linens, towels, gowns, and other items from any customer in risk categories link a textile rental facility and/or commercial laundry with the OSHA regulations. Read and heed this information.

Equipping Liberal Arts Students with Skills in Data Analytics: Drake University Partners with Regional Businesses to Offer New Programs in a Rapidly Growing Field. A BHEF Case Study

Science.gov (United States)

Business-Higher Education Forum, 2016

2016-01-01

This case study examines how Business-Higher Education Forum (BHEF) member Drake University, a private university with a strong liberal arts tradition, is equipping its students to become data-enabled professionals. Through the collaboration of its business and higher education members, BHEF launched the National Higher Education and Workforce…

Ethical home medical equipment business practices.

Science.gov (United States)

Parver, C

1991-11-01

National uniform standards as a condition for receipt of a Medicare provider number would help rid the home medical equipment industry of those unethical and unscrupulous suppliers who have tarnished the industry's reputation.

Chemical leasing in the context of sustainable chemistry.

Science.gov (United States)

Moser, Frank; Karavezyris, Vassilios; Blum, Christopher

2015-05-01

Chemical leasing is a new and innovative approach of selling chemicals. It aims at reducing the risks emanating from hazardous substances and ensuring long-term economic success within a global system of producing and using chemicals. This paper explores how, through chemical leasing, the consumption of chemicals, energy, resources and the generation of related wastes can be reduced. It also analyses the substitution of hazardous chemicals as a tool to protect environmental, health and safety and hence ensure compliance with sustainability criteria. For this, we are proposing an evaluation methodology that seeks to provide an answer to the following research questions: (1) Does the application of chemical leasing promote sustainability in comparison to an existing chemicals production and management system? 2. If various chemical leasing project types are envisaged, which is the most promising in terms of sustainability? The proposed methodology includes a number of basic goals and sub-goals to assess the sustainability for eight different chemical leasing case studies that have been implemented both at the local and the national levels. The assessment is limited to the relative assessment of specific case studies and allows the comparisons of different projects in terms of their relative contribution to sustainable chemistry. The findings of our assessment demonstrate that chemical leasing can be regarded as promoting sustainable chemistry in five case studies with certainty. However, on the grounds of our assessment, we cannot conclude with certainty that chemical leasing has equivalent contribution to sustainable chemistry in respect of three further case studies.

25 CFR 215.7 - Advertisement of sale of leases.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Advertisement of sale of leases. 215.7 Section 215.7 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.7 Advertisement of sale of leases. Upon authority being granted by...

76 FR 22409 - Notice of Submission of Proposed Information Collection to OMB 2012 Rental Housing Finance Survey...

Science.gov (United States)

2011-04-21

...The proposed information collection requirement described below has been submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. The Department is soliciting public comments on the subject proposal. Estimates derived from the RHFS sample will help public and private stakeholders better understand the financing, operating costs, and property characteristics of the multifamily rental housing stock in the United States. Many of the questions are similar to those found on the 1995 Property Owners and Managers Survey and the rental housing portion of the 2001 Residential Finance Survey.

Pill counts and pill rental: unintended entrepreneurial opportunities.

Science.gov (United States)

Viscomi, Christopher M; Covington, Melissa; Christenson, Catherine

2013-07-01

Prescription opioid diversion and abuse are becoming increasingly prevalent in many regions of the world, particularly the United States. One method advocated to assess compliance with opioid prescriptions is occasional "pill counts." Shortly before a scheduled appointment, a patient is notified that they must bring in the unused portion of their opioid prescription. It has been assumed that if a patient has the correct number and strength of pills that should be present for that point in a prescription interval that they are unlikely to be selling or abusing their opioids. Two cases are presented where patients describe short term rental of opioids from illicit opioid dealers in order to circumvent pill counts. Pill renting appears to be an established method of circumventing pill counts. Pill counts do not assure non-diversion of opioids and provide additional cash flow to illicit opioid dealers.

RESEARCH ACTION: IMPLEMENTATION ZERO BASED BUDGET (ZBB IN THE PROVIDER SERVICE LEASING EQUIPAMENTS OF CARGO HANDLING.

Directory of Open Access Journals (Sweden)

Levi Gimenez

2013-06-01

Full Text Available This article aims to present the implementation of zero-based budgeting in a rental service provider of cargo handling equipment using the action research methodology. The goal was to examine the possibility of concomitant use of this instrument in service providers in need of accurate information that enables targeting at the best result in a setting avid for quick decisions and actions. Action research was used as research method. It was concluded that it is suitable for this branch, confirming its position as a useful model for restructuring and cutting costs, improving operational and financial results, and as a factor improving organizational environment (behavioral aspects, indirectly creating value to stakeholders.

Private rental housing in the Czech Republic: Growth and…?

Czech Academy of Sciences Publication Activity Database

Lux, Martin; Sunega, Petr

2010-01-01

Roč. 46, č. 3 (2010), s. 349-373 ISSN 0038-0288 R&D Projects: GA ČR GA403/09/1915 Institutional research plan: CEZ:AV0Z70280505 Keywords : housing system * private rental housing * transition economies Subject RIV: AO - Sociology, Demography Impact factor: 0.389, year: 2010 http://sreview.soc.cas.cz/uploads/ba80d7abadad0ceb12b28890619601c58eaf9a03_LuxSunegasoccas2010-3.pdf

25 CFR 211.51 - Surrender of leases.

Science.gov (United States)

2010-04-01

... received by the superintendent or area director; (g) If oil, gas, or geothermal resources are being drained from the leased premises by a well or wells located on lands not included in the lease, the Secretary...

14 CFR 399.43 - Treatment of leased aircraft.

Science.gov (United States)

2010-01-01

... PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs § 399.43... purposes, it is the Board's policy to recognize actual rental expenses. In unusual circumstances where the...

Rethinking the Buy vs. Lease Decision

Science.gov (United States)

2014-07-01

Navy! Navy! SSN 721! 16! 44! 60! Navy! Navy! SSN 722! 23! 50! 73! Navy! Navy! CG 50! 18! 33! 51! Navy! Navy! CG 51! 27! 36! 63! Navy! Navy! FEG 57! 20...United States and Canada , FedEx operates FedEx Feeder on a damp lease program; the contractor leases the aircraft from FedEx fleet and provides a crew

77 FR 13076 - Proposed Information Collection; Comment Request; Quarterly Services Survey

Science.gov (United States)

2012-03-05

... insurance (except funds, trusts, and other financial vehicles); real estate and rental and leasing; professional, scientific, and technical services; administrative and support and waste management and... 2013, with the introduction of a new QSS sample, the QSS will also provide estimates of revenue for the...

76 FR 6130 - Agency Information Collection Activities: Proposed Collection; Comment Request; Implementation of...

Science.gov (United States)

2011-02-03

... criteria for substantial harm.) The specific private industry sectors subject to this action include, but... Generation, Transmission, and Distribution (NAICS 2211); (3) Gasoline Stations/Automotive Rental and Leasing... the data in certain situations to ensure that facilities comply with the regulation and to help...

7 CFR 772.7 - Leasing minor program loan security.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing minor program loan security. 772.7 Section 772..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS SERVICING MINOR PROGRAM LOANS § 772.7 Leasing minor program loan security. (a) Eligibility. The Agency may consent to the borrower leasing all or a portion of security...

The Spillover Effect of a Flood on Pets and Their People: Implications for Rental Housing.

Science.gov (United States)

Graham, Taryn M; Rock, Melanie J

2018-06-04

When disasters strike, companion animals (pets) matter. Emergency planning for them is a key aspect of disaster preparedness, especially considering that people may delay evacuation out of concern for their pets. Temporary boarding options for pets are important; however, caregivers (owners) must ultimately return to permanent housing. Surprisingly little attention has been paid to housing recovery in the disaster literature on pet ownership, and no studies have examined the potential for increased vulnerability among tenants with pets. This study analyzed online rental listings in a city that was severely flooded in 2013. In the following year, demand for pet-friendly rental housing outweighed supply. Landlords frequently stipulated restrictions on the allowable sizes, species, or breeds of pets. Dogs were often banned outright. To keep their pets, prospective tenants needed to exercise flexibility in location and pay higher surcharges. The implications of housing insecurity for tenants with pets have broad relevance, not just in disaster circumstances. Giving up a companion animal to secure housing can negatively impact resilience, whereas living in unsafe environments to avoid pet relinquishment may increase vulnerability.

Rental fees for using the non-residential funds of the municipal fisc and factors of its growth

Directory of Open Access Journals (Sweden)

Raul’ R. Yarullin

2015-12-01

Full Text Available Objective to develop the theoretical bases of forming the rent fees for nonresidential funds which constitute the fisc of Ufa municipality and to identify the opportunities of revenues increase from its use. Methods abstractlogical dialectical comparative systematic and structural economic analysis and synthesis. Results the content is disclosed of the rental fees of nonresidential funds constituting the municipal fisc as a cash payment of compensatory and equivalent character for the use of the municipality fisc the necessity is grounded of increasing the budget effectiveness of the municipal nonresidential facilities rent which consists in the proper use of rental fees for maintenance investments in the renovation and construction of nonresidential facilities the availability of funds for their financing and the lack of growth in rents above the economically viable threshold the factors are analyzed which determine the budget revenues from rent affecting the fiscal efficiency of nonresidential facilities rent in Ufa city a number of problematic issues were identified of systemic character reduction of the number of rent contracts reduction of the rented space an excessive amount of the reduced rent arrears of tenants on rents insufficient quality of the information management system ways are propose to improve the budget efficiency and profitability of the nonresidential rent consisting in the transition of nonresidential buildings and premises which are in economic conducting or in operational administration or are unused unregistered into the rent regime with the establishment of feasible rental fees expanding the number of premises the rental fee for the use of which is determined by bidding reduction of benefits to commercial organizations for the rent payment providing full and timely transfer of the arrears from tenants to the budget acceleration of the formation of the automated system for mass valuation of real estate allowing to

12 CFR 714.2 - What are the permissible leasing arrangements?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false What are the permissible leasing arrangements? 714.2 Section 714.2 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING... leasing. In direct leasing, you purchase personal property from a vendor, becoming the owner of the...

30 CFR 285.202 - What types of leases will MMS issue?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What types of leases will MMS issue? 285.202 Section 285.202 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE... Renewable Energy Leases General Lease Information § 285.202 What types of leases will MMS issue? The MMS may...

Leasing as a Source of Finance by the Major US Airlines: Hidden Debt and its Changes Over Time

Science.gov (United States)

Gritta, Richard D.; Lippman, Ellen J.

2003-01-01

This paper updates prior research on aircraft leasing and contrasts the findings of current data with prior results. Usage of leases by air carriers is a means to lessen the impact of financial obligations from fleet purchases. The study revisits two previous studies, one in 1969 and one in 1991, which is analyzed the incidence of leases by major air carriers. The current study updates these past studies to consider air carriers current usage of leases. Additionally, since operating leases are not reflected in the balance sheets of airlines, operating lease information was capitalized using a present value of future operating lease payments. Then, financial debt burden ratios were computed to determine the impact from the capitalization of lease information. The usage of operating leases increased, significantly from the first study to the 1991 study, and this trend continues. The incidence of leasing, the classification of leases as operating, and the percentage of operating leases to total fleet have all increased for the majority of the airlines reviewed. When operating lease data were capitalized, debt ratios weakened, providing further evidence of deterioration in the financial health of air carriers.

Property rights in a very poor country : tenure insecurity and investment in Ethiopia

OpenAIRE

Ali, Daniel Ayalew; Dercon, Stefan; Gautam, Madhur

2007-01-01

This paper provides evidence from one of the poorest countries of the world that the property rights matter for efficiency, investment, and growth. With all land state-owned, the threat of land redistribution never appears far off the agenda. Land rental and leasing have been made legal, but transfer rights remain restricted and the perception of continuing tenure insecurity remains quite ...

30 CFR 285.436 - Can MMS require lease or grant contraction?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Can MMS require lease or grant contraction? 285... Administration Lease Or Grant Contraction § 285.436 Can MMS require lease or grant contraction? At an interval no more frequent than every 5 years, the MMS may review your lease or grant area to determine whether the...

Housing and Health of Kiribati Migrants Living in New Zealand.

Science.gov (United States)

Teariki, Mary Anne

2017-10-17

Settlement is a complex process of adjustment for migrants and refugees. Drawing on recent research on the settlement experiences of Kiribati migrants and their families living in New Zealand, this article examines the role of housing as an influencer of the settlement and health of Kiribati migrants. Using qualitative methodology, in-depth interviews were conducted with fourteen Kiribati migrants (eight women and six men) representing 91 family members about the key issues and events that shaped their settlement in New Zealand. The stories told by participants affirm the association between housing and health. The study serves as an important reminder that children bear a great cost from living in poorly insulated and damp housing, and adults bear the mental costs, including social isolation resulting from inadequate rental housing. Detailed information about how this migrant group entered the private rental housing market, by taking over the rental leases of other Kiribati migrants vacating their rental properties, indicated some of the unintended consequences related to a lack of incentives for landlords to make improvements. With the most vulnerable families most at risk from inadequate housing, this research concludes that there is a need for minimum housing standards to protect tenants.

25 CFR 162.229 - How long can the term of an agricultural lease run?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How long can the term of an agricultural lease run? 162... AND PERMITS Agricultural Leases Lease Requirements § 162.229 How long can the term of an agricultural lease run? (a) An agricultural lease must provide for a definite lease term, specifying the commencement...

12 CFR 714.7 - What are the insurance requirements applicable to leasing?

Science.gov (United States)

2010-01-01

... to leasing? 714.7 Section 714.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.7 What are the insurance requirements applicable to leasing? (a) You must maintain a contingent liability insurance policy with an endorsement for leasing or be named as...

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

Directory of Open Access Journals (Sweden)

Jana Gláserová

2010-01-01

Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

Dynamic interaction between markets for leasing and selling automobiles

OpenAIRE

Andrikopoulos, Athanasios; Markellos, Raphael N.

2015-01-01

We develop a model of dynamic interactions between price variations in leasing and selling markets for automobiles. Our framework assumes a differential game between multiple Bertrand-type competing firms which offer differentiated products to forward-looking agents. Empirical analysis of our model using monthly US data from 2002 to 2011 shows that variations in selling (cash) market prices lead rapidly dissipating changes of leasing market prices in the opposite direction. We discuss the pra...

7 CFR 767.103 - Managing leased real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

Aspects of royalty clauses inside freehold oil and gas leases

International Nuclear Information System (INIS)

Hughes, N.T.

1998-01-01

Some of the most common royalty clauses currently used are discussed with particular emphasis on the CAPL 88 and the CAPL 91 petroleum and natural gas lease forms and the provisions regarding lessors and lessees. The problems regarding their practical applications are described. The legal status of a royalty inside a freehold oil and gas lease is also examined. 4 refs

The interaction problems between large and small business in modern conditions

Directory of Open Access Journals (Sweden)

Belyaev Mikhail

2017-01-01

Full Text Available The development of market relations, changes of the conditions in the business environment encourage the enterprises to look for new management methods and to improve forms of interaction. In this regard, the identification of the interaction of large and small businesses, as well as the evaluation of their relation development seems important and urgent problem in modern conditions. The purpose of the survey – the study of the interaction of large and small businesses, as well as the evaluation of the relations between them. The study was conducted on the basis of a comprehensive and systematic approach in which methods of comparative, retrospective, statistical, mathematical analysis are used. In accordance with the purpose there are identified the prerequisites for the development of large and small businesses, features and their functioning problems, and the links between them. The most common form of interaction of large and small enterprises were identified - outsourcing, franchising, leasing, subcontracting, venture financing, the establishment of regional cooperation forms of large and small businesses. However, the cooperative processes of large and small business in Russia developed are not enough today.The authors identified factors that impede the growth of Russian production, offered recommendations for the development of large and small businesses, justified the state's role in this process. In addition, they described the mechanism of state support of small business, including organizational, financial, information and consulting components.

75 FR 1548 - Insurer Reporting Requirements; List of Insurers Required To File Reports

Science.gov (United States)

2010-01-12

... vehicle insurers that are required to file reports on their motor vehicle theft loss experiences. An.... Each insurer's report includes information about thefts and recoveries of motor vehicles, the rating... state and; (3) rental and leasing companies with a fleet of 20 or more vehicles not covered by theft...

Building Tomorrow's Business Today

Science.gov (United States)

Ryan, Jim

2010-01-01

Modern automobile maintenance, like most skilled-trades jobs, is more than simple nuts and bolts. Today, skilled-trades jobs might mean hydraulics, computerized monitoring equipment, electronic blueprints, even lasers. As chief executive officer of Grainger, a business-to-business maintenance, repair, and operating supplies company that…

Emerging accounting trends accounting for leases.

Science.gov (United States)

Valletta, Robert; Huggins, Brian

2010-12-01

A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

Science.gov (United States)

2010-04-01

... OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT..., leasehold rental, depreciation, corporate expenses and Federal and state income taxes: Provided, however... rent to be paid for the first year of the lease. In either case, the estimated amount of cash to be...

Decision Tree Approach to Discovering Fraud in Leasing Agreements

Directory of Open Access Journals (Sweden)

Horvat Ivan

2014-09-01

Full Text Available Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow models for fraud detection in leasing. The decision tree method was used for creating a classification model, and the CHAID algorithm was deployed. Results: The decision tree model has indicated that the object of the leasing agreement had the strongest impact on the probability of fraud. Conclusions: In order to enhance the probability of the developed model, it would be necessary to develop software that would enable automated, quick and transparent retrieval of data from the system, processing according to the rules and displaying the results in multiple categories.

77 FR 40630 - Notice of Competitive Coal Lease Sale, Colorado

Science.gov (United States)

2012-07-10

..., COC-74219] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... in the Wadge Seam described below in Routt County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The...

76 FR 36885 - Regulation B; Equal Credit Opportunity

Science.gov (United States)

2011-06-23

... financial product or service not involving or related to the sale, financing, leasing, rental, repair... ancillary product or service.'' 12 U.S.C. 5519(b). The Board believes that detailed rules to implement ECOA... authorizes the Board to issue regulations that contain such classifications, differentiation, or other...

FAKTOR YANG BERHUBUNGAN DENGAN KELUHAN COMPUTER VISION SYNDROME (CVS PADA PEKERJA RENTAL KOMPUTER DI WILAYAH UNNES

Directory of Open Access Journals (Sweden)

Melati Aisyah Permana

2015-07-01

Full Text Available Computer as a tool that is widely used human beings, it also raises occupational diseases as well as the use of machine in industry. Vision problems caused bye the use of computers, the American Optometric Association (AOA called Computer Vision Syndrome (CVS as a compound eye problems related to employment experienced by a person at close range as or related to computer use. The purpose of this study was to analyze the relationship between the working length, the distance eye with the monitor, lighting intensity, work attitude, and identifity the incidence of complaints of CVS workers experienced computer rentals. This study used Cross Sectional approach. Number of population and sample of 36 peoples working computer rental in the area Unnes campus. The instruments used in the form of quetionnatires, meter, and Lux meter. Chi square test result : (1the working length (p=0,005; (2 the distance eye with the monitor (p=0,012; (3 lighting intensity (p=0,001; (4 work attitude (p=0,014 with complaints of CVS in workers computer rental at the campus Unnes. Suggestion for worker is to check their eyes regulary to the doctor if the complaints of CVS in order to minimize the occurrence of more severe diseases. While other researchers needed for further studies with different variables to better determine other factors associated with symptoms of Computer Vision Syndrome (CVS.

Analisis Yuridis Tentang Berlakunya Force Majeur Terhadap Wanprestasi Dalam Kontrak Leasing

OpenAIRE

Sidauruk, Masnur

2011-01-01

Dengan berkembangnya kegiatan ekonomi nasional, maka berkembang jugalah kegiatan masyarakat dalam bidang usaha ekonomi. Kegiatan usaha yang saat ini banyak berkembang di masyarakat adalah sewa guna usaha atau yang biasa disebut dengan leasing. Leasing adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara Sewa Guna Usaha dengan hak opsi (Finance Lease) maupun Sewa Guna Usaha tanpa hak opsi (Operating Lease) untuk digunakan oleh Penyewa Guna Usaha (Lessee) selama jangka w...

Land rental market, off-farm employment and agricultural production in Southeast China: A plot-level case study

NARCIS (Netherlands)

Feng, S.; Heerink, N.; Ruben, R.; Qu, F.

2010-01-01

This paper performs a plot-level analysis of the impact of land rental market participation and off-farm employment on land investment, input use, and rice yields for 215 plots cultivated by 52 households in three villages in Northeast Jiangxi Province. Our findings show that households that rent

30 CFR 285.210 - How does MMS initiate the competitive leasing process?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How does MMS initiate the competitive leasing... OCS Renewable Energy Leases Competitive Lease Process § 285.210 How does MMS initiate the competitive leasing process? The MMS may publish in the Federal Register a public notice of Request for Interest to...

Decision Tree Approach to Discovering Fraud in Leasing Agreements

OpenAIRE

Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

2014-01-01

Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow mo...

43 CFR 19.8 - Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest...

Science.gov (United States)

2010-10-01

... patents, and mineral leasing within National Forest Wilderness. 19.8 Section 19.8 Public Lands: Interior... § 19.8 Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest... locations, mineral patents, and mineral leasing within National Forest Wilderness are contained in parts...

Demonstration of Advanced Geophysics and Classification Methods on Munitions Response Sites: Closed Castner Range Fort Bliss, TX

Science.gov (United States)

2016-04-01

Basin has had a history of continuous, closed basin deposition, with Kansas playa complexes possibly united with Lake Cabeza de Vaca and/or Lake Lucero...Preparation Set up onsite project area Vegetation trimming Install blind seed items Labor Equipment rental Supplies Travel $74,499 TEMTADS Data...2,200 cued shots including re-collect, background, and IVS measurements) Project Geophysicist Equipment rental Supplies Travel $120,140 TEMTADS Data

30 CFR 250.182 - When may the Secretary cancel a lease at the exploration stage?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel a lease at the... Requirements, Lease Term Extensions, and Lease Cancellations § 250.182 When may the Secretary cancel a lease at... be modified to avoid the condition(s). The Secretary may cancel the lease if: (a) The primary lease...

Financial distress prediction and operating leases

NARCIS (Netherlands)

Lückerath – Rovers, M.

2009-01-01

This study investigates whether including operating lease commitments in financial distress prediction models would increase the classification accuracy of these models. Classification accuracy measures the percentages of correctly classified companies in either of the two categories (healthy or

30 CFR 285.437 - When can my lease or grant be canceled?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When can my lease or grant be canceled? 285.437... Administration Lease Or Grant Cancellation § 285.437 When can my lease or grant be canceled? (a) The Secretary will cancel any lease or grant issued under this part upon proof that it was obtained by fraud or...

A tale of three cities: Insight into the impacts of holiday rentals in ...

African Journals Online (AJOL)

In Paris, the rented accommodation spend by tourists is estimated to be as much as €217 140 000. Côte d'Azur in rented properties generates an average accommodation expenditure of €105 840 000, and in Haute-Savoie generated a direct accommodation spend of €29 148 000. Keywords: vacation rentals, Paris, Côte ...

18 CFR 367.1011 - Account 101.1, Property under capital leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...

PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF THE FIRST MARKET OF LEASE LAND IN UKRAINE

Directory of Open Access Journals (Sweden)

Hunko L.A.

2017-08-01

Full Text Available The land is the main asset of the farmer. The basic production of agricultural products, the food security of the state and its export potential today depend directly on the ability of agricultural producers to conduct sustainable production. However, in addition to the natural elements that stand in the way of stabilizing the situation in the field of agriculture, we also have a chronic presence of numerous "man-made" problems that remain unsettled for years. One of the most significant and painful of them is the state registration of the right to lease land. Long-term disorder, corporate wars between state authorities for the right to land relations, negligent attitude to information on land rights and their encumbrances, the shifting of competence among registrars of land tenure rights continue to cause complaints from agricultural producers. But the peculiarities of the legal regulation of the state registration of the right to lease land for agricultural purposes did not become the subject of a separate scientific study. Consequently, the purpose of this work is to study and analyze the problems of legal regulation of state registration of the right to lease land and to find an acceptable option for their further solution. Since the reform of the agrarian sector of Ukraine, the most common form of land use in agricultural production is the use of land by agricultural producers on a lease. The advantage of leasing relations in agricultural production is enshrined in the Concept of the State Target Program for Land Relations Development in Ukraine for the period up to 2020, which was approved by the Resolution of the Cabinet of Ministers of Ukraine dated June 17, 2009 No. 743-p. The right to lease a land plot is mediated by a contract concluded in accordance with the Article 20 of the Law of Ukraine "On land lease" is subject to mandatory state registration,on the other hand in Article 125 of the Land Code of Ukraine, it is stated that the

Lawyer Civil Law Study Guide

Science.gov (United States)

1993-04-01

Dfinition . A door-to-door sale is a sale, lease, or rental of consumer goods or services with a purchase price of $25 or more in which the seller personally...and encourage other military personnel to exercise their franchise , provided such promotion does not constitute an attempt to influence or interfere

77 FR 28343 - Insurer Reporting Requirements; List of Insurers Required To File Reports

Science.gov (United States)

2012-05-14

... vehicle insurers that are required to file reports on their motor vehicle theft loss experiences. An... vehicles not covered by theft insurance policies issued by insurers of motor vehicles, other than any... than any governmental entity) used for rental or lease whose vehicles are not covered by theft...

7 CFR 795.14 - Changes in farming operations.

Science.gov (United States)

2010-01-01

... AGRICULTURE PROVISIONS COMMON TO MORE THAN ONE PROGRAM PAYMENT LIMITATION General § 795.14 Changes in farming... document representing a division, sale, transfer, rental arrangement, or lease which is fictitious or not.... (c) Examples of the types of changes that would not be considered as substantive are the following...

Role of Business Education in Promoting Entrepreneurship in Nigeria

OpenAIRE

Sulayman Dauda Gidado; Philo Akaeze

2014-01-01

Entrepreneurship is encouraged in Nigeria because it could lead to self-employment, help in reducing unemployment and contribute towards development of the country. Business education is described as an ‘education for business and about business’. It equips its recipients with creative skills that would make them to perform well as entrepreneurs. This paper thus, sees Business education as having the potentials for promoting and encouraging entrepreneurship in Nigeria because; it could equip ...

Measuring the Effect of Housing Quality Interventions: The Case of the New Zealand "Rental Warrant of Fitness".

Science.gov (United States)

Telfar-Barnard, Lucy; Bennett, Julie; Howden-Chapman, Philippa; Jacobs, David E; Ormandy, David; Cutler-Welsh, Matthew; Preval, Nicholas; Baker, Michael G; Keall, Michael

2017-11-07

In New Zealand, as in many other countries, housing in the private-rental sector is in worse condition than in the owner-occupier housing sector. New Zealand residential buildings have no inspection regime after original construction signoff. Laws and regulations mandating standards for existing residential housing are outdated and spread over a range of instruments. Policies to improve standards in existing housing have been notoriously difficult to implement. In this methods paper, we describe the development and implementation of a rental Warrant of Fitness (WoF) intended to address these problems. Dwellings must pass each of 29 criteria for habitability, insulation, heating, ventilation, safety, amenities, and basic structural soundness to reach the WoF minimum standard. The WoF's development was based on two decades of research on the impact of housing quality on health and wellbeing, and strongly influenced by the UK Housing Health and Safety Rating System and US federal government housing standards. Criteria were field-tested across a range of dwelling types and sizes, cities, and climate zones. The implementation stage of our WoF research consists of a non-random controlled quasi-experimental study in which we work with two city-level local government councils to implement the rental WoF, recruiting adjoining council areas as controls, and measuring changes in health, economic, and social outcomes.

After-hours power status of office equipment and energy use of miscellaneous plug-load equipment

Energy Technology Data Exchange (ETDEWEB)

Roberson, Judy A.; Webber, Carrie A.; McWhinney, Marla C.; Brown, Richard E.; Pinckard, Marageret J.; Busch, John F.

2004-05-27

This research was conducted in support of two branches of the EPA ENERGY STAR program, whose overall goal is to reduce, through voluntary market-based means, the amount of carbon dioxide emitted in the U.S. The primary objective was to collect data for the ENERGY STAR Office Equipment program on the after-hours power state of computers, monitors, printers, copiers, scanners, fax machines, and multi-function devices. We also collected data for the ENERGY STAR Commercial Buildings branch on the types and amounts of miscellaneous plug-load equipment, a significant and growing end use that is not usually accounted for by building energy managers. For most types of miscellaneous equipment, we also estimated typical unit energy consumption in order to estimate total energy consumption of the miscellaneous devices within our sample. This data set is the first of its kind that we know of, and is an important first step in characterizing miscellaneous plug loads in commercial buildings. The main purpose of this study is to supplement and update previous data we collected on the extent to which electronic office equipment is turned off or automatically enters a low power state when not in active use. In addition, it provides data on numbers and types of office equipment, and helps identify trends in office equipment usage patterns. These data improve our estimates of typical unit energy consumption and savings for each equipment type, and enables the ENERGY STAR Office Equipment program to focus future effort on products with the highest energy savings potential. This study expands our previous sample of office buildings in California and Washington DC to include education and health care facilities, and buildings in other states. We report data from sixteen commercial buildings in California, Georgia, and Pennsylvania: four education buildings, two medical buildings, two large offices (> 500 employees each), three medium offices (50-500 employees each), and five small

77 FR 64822 - Notice of Submission of Proposed Information Collection to OMB; Rental Assistance Demonstration...

Science.gov (United States)

2012-10-23

... contracts; and Rent Supplement (Rent Supp), Rental Assistance Payment (RAP), and Mod Rehab properties, upon contract expiration or termination, to convert tenant protection vouchers (TPVs) to project-based vouchers... rights and duties of the applicant and HUD, with respect to the converted project and any payments under...

Analisa Strategi E-Marketing dan Implementasinya pada Rental Company

Directory of Open Access Journals (Sweden)

Meyliana Meyliana

2011-05-01

Full Text Available Customers are the main key for persistence of a company. The company could arrange old customers and attract new customers, as marketing event. Marketing is one component in customer relationship management. Marketing today has become a trend in doing promotion, increase new customers to expand target market, and maintain old customer loyalty to increase the company sales’ point volume. Supported by appropriate information technology, marketing event could be changed as events that give benefit to the company. Marketing event with information technology, e-marketing, is done to increase company image. After being analysed, this e-marketing strategy will be implemented to rental company. 

DoD and DOS Need Better Procedures to Monitor and Expend DoD Funds for the Afghan National Police Training Program

Science.gov (United States)

2011-07-07

charged the Government for unreasonable roundtrip airline tickets, a one day rental car and parking fees of $104 even though other transportation...purchases was based on high dollar values, and the items included equipment, parts, cell phones, catered meals, fuel, and rental vehicles listed on 10

Housing and Health of Kiribati Migrants Living in New Zealand

Directory of Open Access Journals (Sweden)

Mary Anne Teariki

2017-10-01

Full Text Available Settlement is a complex process of adjustment for migrants and refugees. Drawing on recent research on the settlement experiences of Kiribati migrants and their families living in New Zealand, this article examines the role of housing as an influencer of the settlement and health of Kiribati migrants. Using qualitative methodology, in-depth interviews were conducted with fourteen Kiribati migrants (eight women and six men representing 91 family members about the key issues and events that shaped their settlement in New Zealand. The stories told by participants affirm the association between housing and health. The study serves as an important reminder that children bear a great cost from living in poorly insulated and damp housing, and adults bear the mental costs, including social isolation resulting from inadequate rental housing. Detailed information about how this migrant group entered the private rental housing market, by taking over the rental leases of other Kiribati migrants vacating their rental properties, indicated some of the unintended consequences related to a lack of incentives for landlords to make improvements. With the most vulnerable families most at risk from inadequate housing, this research concludes that there is a need for minimum housing standards to protect tenants.

The Present Situation and Trend of Wearable Equipment in Electric Field Application

OpenAIRE

Guangwei Shao; Zhongjun Ji; Bing Liu

2017-01-01

With the innovation of mobile internet technology and intelligent terminal technology, the wearable equipment has been gradually applied in various industries. Through the typical application of wearable equipment, the characteristics of wearable equipment technology and application are summarized. Based on the analysis of power field business application and technology, combined with the demand of electric field management, the design situation of the wearable equipment in electric field ser...

76 FR 2881 - Fishlake National Forest; Utah; Oil and Gas Leasing EIS

Science.gov (United States)

2011-01-18

... leasing, and to determine what lease stipulations would apply to those lands. The proposal also includes amending the FNF Land and Resource Management Plan (LRMP) to update management direction for minerals management, specifically oil and gas. The scope of the analysis is forest-wide. A Notice of Intent (NOI) was...

76 FR 35721 - Consumer Leasing

Science.gov (United States)

2011-06-20

... 213 Advertising, Consumer leasing, Consumer protection, Federal Reserve System, Reporting and... contains regulatory documents #0;having general applicability and legal effect, most of which are keyed #0...

Hanford Federal Facility state of Washington leased land

Energy Technology Data Exchange (ETDEWEB)

1993-11-01

This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys.

Hanford Federal Facility state of Washington leased land

International Nuclear Information System (INIS)

1993-11-01

This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys

Central Gulf of Mexico lease sale draws weak industry response

International Nuclear Information System (INIS)

Koen, A.D.

1992-01-01

This paper reports that interest in oil and gas leases in the Gulf of Mexico continued spiraling downward at the latest Minerals Management Service offshore sale. Companies participating in Outer Continental Shelf Sale 139 last week in New Orleans offered 196 bids for 151 blocks in the central Gulf of Mexico. MMS offered 5,213 blocks for lease. The number of tracts receiving bids was the fewest at a central gulf lease sale since 114 tracts garnered high bids totaling $146.4 million at Sale 104 in April 1986. Apparent high bids in Sale 139 totaled $56,195,552, and all bids offered totaled just $65,300,864. Both bidding totals were the lowest in a Gulf of Mexico lease sale since MMS began area-wide gulf leasing at Sale 72 in May 1983. Only 64 of 93 qualified companies participated in Sale 139. Fifty-five companies offered apparent winning bids. By comparison, 123 companies at central gulf lease Sale 131 in March 1991 offered 637 bids totaling $320.5 million for 464 tracts. Apparent high bids last spring totaled $259.9 million. At central gulf lease Sale 123 in March 1990, high bids totaled $427.4 million for 538 tracts. In that sale, BP Exploration Inc. led all bidders, exposing $78 million in 79 high bids, including 60 for deepwater tracts. Since then, interest in deepwater tracts has waned in part because of sagging oil and gas prices as U.S. operators sought bigger prospects outside the U.S. Ironically, Sale 139 was dominated by the U.S. subsidiary of an Italian holding company

Advanta Financial Corporation

International Nuclear Information System (INIS)

Smyth, R. J.

1998-01-01

Services provided by Advanta Financial Corporation to the oil and gas industry are described. These services include industrial equipment leasing, and sale and lease back of new or used equipment in the $ 250,000 to $ 2 million range. Office equipment is provided on a 12 to 60 month capital lease with 100 per cent financing on new equipment. Service equipment is also available on 12 to 60 month capital lease and 0 to 25 per cent equity is required. Production equipment is leased on 12 to 84 month capital and operating lease agreement and requires 0 to 25 per cent equity. The process of concluding a lease in each category is described, including documentation requirements, equipment description, engineering summary, equipment schedule and acceptance, evidence of insurance and fiscal arrangements. In general, flexibility in the arrangements is the key to success in an aggressive and highly competitive industry

Business School Education and Technology--A Case Study

Science.gov (United States)

Mohapatra, Sanjay

2015-01-01

This paper discusses the holistic integration approach that a management school has to adopt, so that the students are equipped with enough skills and techniques to face the challenges of the varying business dynamics. There is a need for Business schools to integrate academic activities with all other relevant processes such that at the end of…

The influence of external factors on the credit risk in leasing industry

Directory of Open Access Journals (Sweden)

Gholamreza Farsad Amanollahi

2016-03-01

Full Text Available Credit risk consists of probability of non-return, which may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. The variables are extracted from the Central Bank. In this study the independent variables are measured with six factors that are called external factors. The external factors are size of leasing, ownership interest rate, foreign exchange, inflation, and Gross Domestic Product (GDP. The present study uses related observations from 31 leasing companies from 2008 to 2013 to find out the determinants of the credit risk. The combined evidences suggest that internal factors such as upfront prepayment, credit insurance contract, security deposits, time and period contract, collateral and guarantees, contract amount, as well as external factors such as interest rate, inflation, foreign exchange, Gross Domestic Product infrastructure, and credit risk are determinants in the policy-making process involving the industrial leasing. Furthermore, the empirical results indicate the size of leasing and ownership are not the significant determinants of credit risk. The results of this dissertation provide several implications for policy-makers in the leasing industry. Policy-makers will be better off employing different procedures for leasing activities in the leasing industry.

12 CFR 714.4 - What are the lease requirements?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false What are the lease requirements? 714.4 Section 714.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS... reasonably expect to recoup your entire investment in the leased property, plus the estimated cost of...

30 CFR 285.408 - May I assign my lease or grant interest?

Science.gov (United States)

2010-07-01

... RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF Lease and Grant... application to MMS. The assignment application must include: (1) The MMS-assigned lease or grant number; (2) A... required financial assurance. (c) If you submit an application to assign a lease or grant, you will...

12 CFR 23.4 - Investment in personal property.

Science.gov (United States)

2010-01-01

... this section, if: (1) The acquisition of the property is consistent with the leasing business then conducted by the bank or is consistent with a business plan for expansion of the bank's existing leasing business or for entry into the leasing business; and (2) The bank's aggregate investment in property held...

[Financing problems of capital goods: part 1: leasing as a solution?].

Science.gov (United States)

Clausen, C C; Bauer, M; Saleh, A; Picker, O

2008-06-01

The provision of financial support of hospitals by States for buying capital goods is becoming increasingly more limited. In order to still make investments, alternative forms of financing such as leasing must be considered in hospitals. However, the change from the classical form of dual financing and the decision to opt for a leasing model involves much more than just a question of costs. Leasing results in easily manageable expenditure, flexibility and adaptability for the choice of model but the leasing installments must be directly financed by the turnover from diagnosis-related groups and so lead to a reduction in the annual profit. In this article the authors try to give the reader an overview of the complex and sometimes counter-productive effect of financial instruments for investments in hospitals using leasing financing as an example. In the follow-up article the decision-making procedure using dynamic investment calculations will be demonstrated using a concrete example.

Nuclear Fuel Leasing, Recycling and proliferation: Modeling a Global View

International Nuclear Information System (INIS)

Crozat, M P; Choi, J; Reis, V H; Hill, R

2004-01-01

On February 11, 2004, U.S. President George W. Bush, in a speech to the National Defense University stated: ''The world must create a safe, orderly system to field civilian nuclear plants without adding to the danger of weapons proliferation. The world's leading nuclear exporters should ensure that states have reliable access at reasonable cost to fuel for civilian reactors, so long as those states renounce enrichment and reprocessing. Enrichment and reprocessing are not necessary for nations seeking to harness nuclear energy for peaceful purposes.'' This concept would require nations to choose one of two paths for civilian nuclear development: those that only have reactors and those that contain one or more elements of the nuclear fuel cycle, including recycling. ''Fuel cycle'' states would enrich uranium, manufacture and lease fuel to ''reactor'' states and receive the reactor states' spent fuel. All parties would accede to stringent security and safeguard standards, embedded within a newly invigorated international regime. Reactor states would be relieved of the financial, environmental (and political) burden of enriching and manufacturing fuel and dealing with spent fuel. Fuel cycle states would potentially earn money on leasing the fuel and perhaps on sales of reactors to the reactor states. Such a leasing concept is especially interesting in scenarios which envision growth in nuclear power, and an important consideration for such a nuclear growth regime is the role of recycling of civilian spent fuel. Recycling holds promise for improved management of spent fuel and efficient utilization of resources, but continues to raise the specter of a world with uncontrolled nuclear weapons proliferation. If done effectively, a fuel-leasing concept could help create a political and economic foundation for significant growth of clean, carbon-free nuclear power while providing a mechanism for significant international cooperation to reduce proliferation concern. This

Measuring the Effect of Housing Quality Interventions: The Case of the New Zealand “Rental Warrant of Fitness”

Science.gov (United States)

Telfar-Barnard, Lucy; Bennett, Julie; Howden-Chapman, Philippa; Jacobs, David E.; Ormandy, David; Cutler-Welsh, Matthew; Preval, Nicholas; Baker, Michael G.; Keall, Michael

2017-01-01

In New Zealand, as in many other countries, housing in the private-rental sector is in worse condition than in the owner-occupier housing sector. New Zealand residential buildings have no inspection regime after original construction signoff. Laws and regulations mandating standards for existing residential housing are outdated and spread over a range of instruments. Policies to improve standards in existing housing have been notoriously difficult to implement. In this methods paper, we describe the development and implementation of a rental Warrant of Fitness (WoF) intended to address these problems. Dwellings must pass each of 29 criteria for habitability, insulation, heating, ventilation, safety, amenities, and basic structural soundness to reach the WoF minimum standard. The WoF’s development was based on two decades of research on the impact of housing quality on health and wellbeing, and strongly influenced by the UK Housing Health and Safety Rating System and US federal government housing standards. Criteria were field-tested across a range of dwelling types and sizes, cities, and climate zones. The implementation stage of our WoF research consists of a non-random controlled quasi-experimental study in which we work with two city-level local government councils to implement the rental WoF, recruiting adjoining council areas as controls, and measuring changes in health, economic, and social outcomes. PMID:29112147

Measuring the Effect of Housing Quality Interventions: The Case of the New Zealand “Rental Warrant of Fitness”

Directory of Open Access Journals (Sweden)

Lucy Telfar-Barnard

2017-11-01

Full Text Available In New Zealand, as in many other countries, housing in the private-rental sector is in worse condition than in the owner-occupier housing sector. New Zealand residential buildings have no inspection regime after original construction signoff. Laws and regulations mandating standards for existing residential housing are outdated and spread over a range of instruments. Policies to improve standards in existing housing have been notoriously difficult to implement. In this methods paper, we describe the development and implementation of a rental Warrant of Fitness (WoF intended to address these problems. Dwellings must pass each of 29 criteria for habitability, insulation, heating, ventilation, safety, amenities, and basic structural soundness to reach the WoF minimum standard. The WoF’s development was based on two decades of research on the impact of housing quality on health and wellbeing, and strongly influenced by the UK Housing Health and Safety Rating System and US federal government housing standards. Criteria were field-tested across a range of dwelling types and sizes, cities, and climate zones. The implementation stage of our WoF research consists of a non-random controlled quasi-experimental study in which we work with two city-level local government councils to implement the rental WoF, recruiting adjoining council areas as controls, and measuring changes in health, economic, and social outcomes.

76 FR 79755 - First Meeting: RTCA Special Committee 226 Audio Systems and Equipment

Science.gov (United States)

2011-12-22

... Administrative Remarks Introductions RTCA Overview Audio Systems and Equipment--Background and History Agenda..., Discussion, Recommendations and Assignment of Responsibilities Other Business Establish Agenda for Next..., Manager, Business Operations Branch, Federal Aviation Administration. [FR Doc. 2011-32863 Filed 12-21-11...

The role of business agreements in defining textbook affordability and digital materials: A document analysis

Directory of Open Access Journals (Sweden)

John Raible

2015-12-01

Full Text Available Adopting digital materials such as eTextbooks and e-coursepacks is a potential strategy to address textbook affordability in the United States. However, university business relationships with bookstore vendors implicitly structure which instructional resources are available and in what manner. In this study, a document analysis was conducted on the bookstore contracts for the universities included in the State University System of Florida. Namely, issues of textbook affordability, digital material terminology and seller exclusivity were investigated. It was found that textbook affordability was generally conceived in terms of print rental textbooks and buyback programs, and that eTextbooks were priced higher than print textbooks (25% to 30% markup. Implications and recommendations for change are shared. DOI: 10.18870/hlrc.v5i4.284

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies

Directory of Open Access Journals (Sweden)

Francisca Pardo

2018-06-01

Full Text Available Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology/approach: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows that larger companies, which have a higher market valuation and belong to the retail sectors are the ones with a greater increase in EBITDA. Research limitations/implications: The sample size is small, which implies some caution in the generalization of the results. Certain hypotheses have been introduced to apply the constructive method, although the sensitivity tests confirm that the results are robust. Practical implications: In certain cases, to avoid non-compliance with restrictions, particularly in debt contracts, contract renegotiations should be initiated. The constructive method yields liabilities and assets significantly smaller than other simpler methods (such as the factor method, so these results can be a relief for certain non-sophisticated users. Social implications: Investors, shareholders and lenders, and other users will have more transparent information, which should improve their decision-making. Originality/value: The study of the impact on the magnitudes of the balance sheet and the financial ratios is complemented with a descriptive analysis, which takes into account the industry, and with the modeling of the explanatory factors of the change in EBITDA.

75 FR 38543 - Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594

Science.gov (United States)

2010-07-02

... DEPARTMENT OF THE INTERIOR Bureau of Land Management CA-920-1310-FI; CACA 46594] Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594 AGENCY: Bureau of Land Management, Interior. ACTION... for reinstatement of oil and gas lease CACA 46594 from Gasco Production Company. The petition was...

"Pets Negotiable": How Do the Perspectives of Landlords and Property Managers Compare with Those of Younger Tenants with Dogs?

Science.gov (United States)

Graham, Taryn M; Milaney, Katrina J; Adams, Cindy L; Rock, Melanie J

2018-02-27

Previous research has shown that housing insecurity contributes to animal relinquishment and that tenants with dogs face disadvantages in the rental market. Still, little is known about how dog owners navigate rental markets, nor how landlords and property managers perceive dogs and other pets. This case study reports on in-depth interviews with younger tenants with dogs and on open-ended survey responses from landlords and property managers. In their housing searches, tenants with dogs reported feeling powerless in negotiations and feeling discriminated against. They described settling for substandard properties, often located in less desirable neighborhoods. Also, some said they felt obliged to stay put in these rentals, given how difficult it had been to find a place that would accommodate their dogs. Meanwhile, landlords and property managers indicated that listings advertised as "pet-friendly" tend to receive more applicants than listings in which pets are prohibited. Suggestions for improvement included meeting pets prior to signing the lease; getting everything in writing; steering clear from furnished units; charging utilities to tenants; and speeding up the pet approval process when dealing with condominium boards. These suggestions offer implications for future research, partnerships, and policy options to improve the prospects of pets and their people in rental housing.

“Pets Negotiable”: How Do the Perspectives of Landlords and Property Managers Compare with Those of Younger Tenants with Dogs?

Directory of Open Access Journals (Sweden)

Taryn M. Graham

2018-02-01

Full Text Available Previous research has shown that housing insecurity contributes to animal relinquishment and that tenants with dogs face disadvantages in the rental market. Still, little is known about how dog owners navigate rental markets, nor how landlords and property managers perceive dogs and other pets. This case study reports on in-depth interviews with younger tenants with dogs and on open-ended survey responses from landlords and property managers. In their housing searches, tenants with dogs reported feeling powerless in negotiations and feeling discriminated against. They described settling for substandard properties, often located in less desirable neighborhoods. Also, some said they felt obliged to stay put in these rentals, given how difficult it had been to find a place that would accommodate their dogs. Meanwhile, landlords and property managers indicated that listings advertised as “pet-friendly” tend to receive more applicants than listings in which pets are prohibited. Suggestions for improvement included meeting pets prior to signing the lease; getting everything in writing; steering clear from furnished units; charging utilities to tenants; and speeding up the pet approval process when dealing with condominium boards. These suggestions offer implications for future research, partnerships, and policy options to improve the prospects of pets and their people in rental housing.

Research article Abstract Keywords

African Journals Online (AJOL)

appointed Kovacs in terms of a financing agreement in a “Build Operate Transfer” (BOT) model whereby UWC leases land to KOVACS with a right to develop student residences exclusive to. UWC students with a right to collect rentals at full risk. The financing agreement to UWC is regulated by a “Development Agreement”, ...

Cook Inlet Planning Area oil and gas lease sale 149: Final environmental impact statement. Volume 1

International Nuclear Information System (INIS)

1996-01-01

This environmental impact statement (EIS) discusses a proposed oil and gas lease sale in the Cook Inlet Planning Area, analyzes its potential effects on the environment, describes alternatives, presents major issues determined through the scoping process and staff analyses, and evaluates potential mitigating measures. Descriptions of the (1) leasing and scoping process are given in Section 1, (2) alternatives and mitigating measures in Section 2, and (3) description of the environment in Section 3. The potential effects of the lease sale are analyzed in Section 4. Alternative 1, the proposed action, is based on offering for lease 402 blocks (approximately 0.8 million hectares--1.98 million acres) in lower Cook Inlet that range from about 5 to 50 kilometers (3 to 25 mi) offshore. Alterative 2 (No Lease Sale) would cancel the proposed lease sale tentatively scheduled for April 1996. Alternative 2 (Delay the Sale) would delay the proposed sale for 2 years. Alternatives 4, 5, 6, 7, 8, and 9 would defer from leasing areas adjacent to the lower Cook Inlet and northwestern Shelikof Strait: the size of areas deferred ranges from about 5 to 45% of the area proposed for Alternative 1. After a thorough review, the Secretary of the Interior will decide which alternative or combination of alternatives will be included in the Notice of Sale

Construction permit of nuclear power plants in case of leasing

International Nuclear Information System (INIS)

Anon.

1983-01-01

Guiding lines (unofficial): 1. A leasing company can be founded to finance and to operate a nuclear power plant. 2. The leasing company does not require a license according to section 7 of the Atomic Energy Act, for it neither constructs nor posesses the nuclear power plant. 3. This also applies if the proprietor, and later on operator, of the nuclear power plant holds an interest in this leasing company as a shareholder. Section 7, and 19 subsection 3 of the Atomic Energy Act. Higher Administrative Court of Rhineland Palatinate, Decision of July 20sup(th), 1982. (orig.) [de

The Opportunities and Challenges of Bringing New Metrology Equipment to Market

Science.gov (United States)

Perloff, David S.

2005-09-01

This paper provides an overview of the economic and technological factors which are driving the demand for new metrology and inspection equipment, the challenges and opportunities facing new companies in bringing such equipment to market, and the funding environment in which new companies must raise capital to finance their efforts. Seven metrology companies and one inspection equipment company that have received first-time venture backing since 2000 are used to illustrate how these specialized businesses are launched and funded.

The Effect of Biogas Production on Farmland Rental Prices: Empirical Evidences from Northern Italy

Directory of Open Access Journals (Sweden)

Eugenio Demartini

2016-11-01

Full Text Available In the last decade, increased environmental awareness has prompted the adoption of incentives for exploiting renewable energy sources. Among these, biogas production has received a certain attention in developed countries. Nonetheless, the subsidies provided have posed the problem of an activity (the production of bioenergy that engages in direct competition with food and feed production for limited resources, like agricultural land. Even if this competition may be softened by allocating marginal land and/or using dedicated non-agricultural crops, empirical evidence shows that biogas plants have been developed in highly-productive agricultural areas, using increasing amounts of maize silage as feedstock. Thus, studies aimed at measuring the effect of biogas production on agricultural activities are needed in order to avoid this socially undesirable outcome. The paper presents an econometric estimation of the impact of biogas plants on farmland rental values of a Northern Italian rural area. Results show that biogas has a non-linear effect on rental prices, suggesting that incentive schemes specifically accounting for plants’ dimensions and technologies would improve the social sustainability of the bioenergy sector and its coexistence with agricultural activity.

Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?