...: The United States Small Business Administration (SBA) is increasing the small business size standards... small businesses, the commenter suggested increasing it to $150 million. He contended that his business... industry makes it difficult for small businesses to grow and develop and increase their market share. To...
... 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...
Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco
Chemical Leasing is a service-oriented business model that shifts the focus from increasing sales volume of chemicals towards a value-added approach. Recent pilot projects have shown the economic benefits of introducing Chemical Leasing business models in a broad range of sectors. A decade after its introduction, the promotion of Chemical Leasing is still predominantly done by the public sector and international organizations. We show in this paper that awareness-raising activities to disseminate information on this innovative business model mainly focus on the economic benefits. We argue that selling Chemical Leasing business models solely on the grounds of economic and ecological considerations falls short of branding it as a corporate social responsibility initiative, which, for this paper, is defined as a stakeholder-oriented concept that extends beyond the organization's boundaries and is driven by an ethical understanding of the organization's responsibility for the impact of its business activities. For the analysis of Chemical Leasing business models, we introduce two case studies from the water purification and metal degreasing fields, focusing on employees and local communities as two specific stakeholder groups of the company introducing Chemical Leasing. The paper seeks to demonstrate that Chemical Leasing business models can be branded as a corporate social responsibility initiative by outlining the vast potential of Chemical Leasing to improve occupational health and safety and to strengthen the ability of companies to protect the environment from the adverse effects of the chemicals they apply.
The purpose of this report is to create a business plan for a video game rental store. It includes research on similar companies in other countries, and it determines if the concept would work in Finland. In addition to this, the report also includes research on what steps need to be taken in order to start and run a video game rental business in Finland. The report also goes over the current trends in the video game industry, and takes a look at where the industry is heading. Based...
Iskandar, B. P.; Wangsaputra, R.; Pasaribu, U. S.; Husniah, H.
In the last two decades, the business of lease products (or equipment) has grown significantly, and many companies acquire equipment through leasing. In this paper, we propose a new lease contract under which a product (or equipment) is leased for a period of time with maximum usage per period (e.g. 1 year). This lease contract has only a time limit but no usage limit. If the total usage per period exceeds the maximum usage allowed in the contract, then the customer (as a lessee) will be charged an additional cost. In general, the lessor (OEM) provides a full coverage of maintenance, which includes PM and CM under the lease contract. It is considered that the lessor offers the lease contract for a remanufactured product. We presume that the price of the lease contract for the remanufactured product is much lower than that of a new one, and hence it would be a more attractive option to the customer. The decision problem for the lessee is to select the best option offered that fits to its requirement, and the decision problem for the lessor is find the optimal maintenance efforts for a given price of the lease option offered. We first find the optimal decisions independently for each party, and then the joint optimal decisions for both parties.
... 25 Indians 1 2010-04-01 2010-04-01 false Rental and drilling obligations. 226.9 Section 226.9... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.9 Rental and drilling... in the lease terms, or 12 months from the date the Superintendent consents to drilling on any...
... 49 Transportation 7 2010-10-01 2010-10-01 false Leasing FTA funded equipment and drivers. 604.8... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION CHARTER SERVICE Exceptions § 604.8 Leasing FTA funded equipment and drivers. (a) A recipient may lease its FTA-funded equipment and drivers to registered charter providers...
Full Text Available The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed Romanian companies, showing that adopting a "greener" business model, as in the case of leasing, does not penalize firms economically but it is a catalyst for increasing their performance, both in terms of accountancy-based measures (return on assets and return on sales, but also in terms of the subjective perceptions of investors and financial analysts operating on the capital market (proxied by Tobin’s Q and market to book value of equity. Based on 266 observations from companies listed on the Bucharest Stock Exchange (BSE during 2013-2016, the study uses regression analysis to show that financial performance is higher for quoted Romanian companies that use leasing and renting and that performance is also directly associated with leasing intensity, i.e. the share of the value of the rights to use leased goods in the total value of property, plant and equipment.
... repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility rents, other rents, depreciation, joint facility, repairs billed to others... maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other...
... 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...
... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of business lease. 1.514(f)-1 Section... § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease... extension, the lease shall be considered a 3-year lease and hence does not meet the definition of a business...
Access to urban land for business activities relates to access to working space, or using and/or controlling a unit of land based on open access, land ownership, land lease, business lease or premise rentals. Diversified and broad-based access to urban land with due regulatory control against speculation and holdouts ...
Full Text Available The primary purpose of this paper is to examine leasing business in Indonesia, if there is any effect of leasing literacy to the access into leasing company, motivation to buy and ability to pay liabilities. The research’s object is customers of leasing companies who have been buying leasing products and live around Jakarta. While the methodology used will be the qualitative method by using survey and questionnaire. The outcomes revealed that 68.5% of respondents have the average income of less than 5 million per month, and the type of product leased is dominated by motorcycles and cars. Furthermore, the result of regression analysis is the literacy to the access into leasing company has no effect. But on the other hand, the result shows that there is an effect of literacy on motivation and ability to pay liabilities. From this study, it can be concluded that generally, customers do not care about the insight into leasing business. Most of the customers used the literacy for to get the products and to be able to pay the installments obligations. Hence, they need sufficient information about leasing company and its services.
Zhou, Xiaojun; Wu, Changjie; Li, Yanting; Xi, Lifeng
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.
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
Grössler, A.; Bivona, E.; Fuzhuang, L.; Größler, A.
In businesses with heavy capital investments, the effective management of assets is crucial, in particular in the fleet rental business where assets are the major source of revenues. One important question in this regard concerns the replacement of used assets and the purchase of new assets. Thus,
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
... that affect these lands. The lessee 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... leases; The increased rental of $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of Project Property....871 Leasing part of Project Property to another business. (a) The costs of interior finishing of space to be leased out to another business are not eligible Project costs. (b) Third-party loan proceeds...
The goal of this thesis to develop a real estate investment model that creates a financial incentive for property owners to perform energy efficiency retrofits in small multifamily rental housing in southern New England. The medium for this argument is a business plan that is backed by a review of the literature and input from industry experts. In addition to industry expertise, the research covers four main areas: the context of green building, efficient building technologies, precedent programs, and the Providence, RI real estate market for the business plan. The thesis concludes that the model proposed can improve the profitability of real estate investment in small multifamily rental properties, though the extent to which this is possible depends partially on utility-run incentive programs and the capital available to invest in retrofit measures.
... 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...
Schwager, Petra; Moser, Frank
To better address the requirements of the changing multilateral order, the United Nations Industrial Development Organization (UNIDO) Cleaner Production Programme, in 2004, developed the new Sustainable Industrial Resource Management (SIRM) approach. This approach is in accordance with the principles decided at the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro, Brazil in 1992. Unlike the traditional approaches to environmental management, the SIRM concept captures the idea of achieving sustainable industrial development through the implementation of circular material and energy flows in the entire production chain and reduction of the amount of material and energy used with greater efficiency solutions. The SIRM approach seeks to develop new models to encourage a shift from selling products to supplying services, modifying, in this manner, the supplier/user relationship and resulting in a win-win situation for the economy and the environment. Chemical Leasing represents such a new service-oriented business model and is currently being promoted by UNIDO's Cleaner Production Programme. MAIN FEATURES. One of the potential approaches to address the problems related to ineffective use and over-consumption of chemicals is the development and implementation of Chemical Leasing business models. These provide concrete solutions to the effective management of chemicals and on the ways negative releases to the environment can be reduced. The Chemical Leasing approach is a strategy that addresses the obligations of the changing international chemicals policy by focusing on a more service-oriented strategy. Mexico is one of the countries that were selected for the implementation of UNIDO's demonstration project to promote Chemical Leasing models in the country. The target sector of this project is the chemical industry, which is expected to shift their traditional business concept towards a more service and value-added approach. This is
Aleksandrova, Olga; Ivleva, Elena; Sukhacheva, Viktoria; Rumyantseva, Anna
The leasing sector of the business economics is expanding. Leasing instruments for high-rise construction financing allow to determine the best business behaviour in the leasing economy sector, not only in the sphere of transactions with equipment and vehicles. Investments in high-rise construction have a multiplicative effect. It initiates an active search and leasing instruments use in the economic behaviour of construction organizations. The study of the high-rise construction sector in the structure of the leasing market participants significantly expands the leasing system framework. The scheme of internal and external leasing process factors influence on the result formation in the leasing sector of economy is offered.
... agrees to new lease terms for rentals and royalties, $10 per acre and 16\\2/3\\ percent respectively. The lessee paid the $500 administration fee for the reinstatement of the lease and $163 cost for publishing... rental of $10 per acre; and The increased royalty of 16\\2/3\\ percent. FOR FURTHER INFORMATION CONTACT...
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.
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
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Annual rental. 281.27 Section 281.27 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE LEASING OF MINERALS OTHER THAN OIL, GAS, AND SULPHUR IN THE OUTER CONTINENTAL SHELF Financial Considerations § 281.27 Annual rental...
... 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...
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.
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...
... 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...
... 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...
... 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...
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Rental costs. 31.205-36... CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-36 Rental costs. (a) This subsection is applicable to the cost of renting or leasing real or...
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.
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.
... 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...
... 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...
..., 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...
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.
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…
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…
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…
... 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...
Fuerst, Franz, E-mail: firstname.lastname@example.org [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)
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.
Fuerst, Franz; McAllister, Patrick
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.
... & 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...
... preclude the additional burden of State taxation. The assessment of State taxes would obstruct Federal... inheritance and ownership of trust or restricted land in the State of California pursuant to 25 U.S.C. 2206... United States [[Page 73792
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
...: 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...
...: 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...
...: 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...
... 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...
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.
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,…
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.
... 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...
... 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...
... 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...
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.
... 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...
Ward, Patrick S.; Shively, Gerald E.
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...
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
... 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...
... 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...
... 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...
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...
... 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...
Feb 13, 2010 ... This current study identifies and evaluates the various risk elements and hazards ... of Nigeria and further concludes that the State government organise ... 2Department of Estate Management, Obafemi Awolowo University,.
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.
Igor Viktorovich Linev
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
Gillespie, E.M.; Piercy, J.R.
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
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…
Viscomi, Christopher M; Covington, Melissa; Christenson, Catherine
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.
Ma, Xianlei; Zhou, Yuepeng; Shi, Xiaoping
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
Nguyen Trung THANH
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.
V. G. Afanasiev
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.
Lawton, Stephen B.
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…
... 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...
...) 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...
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...
Kathleen W. Johnson
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...
... 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...
... (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES... any rents, royalties, residual payments, or other income from the rental, sale, leasing, franchising...
... Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS... any rents, royalties, residual payments, or other income from the rental, sales, leasing, franchising...
... (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...
... (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES... the rental, sale leasing, franchising, or other uses of such patents, copyrights, inventions, or...
... 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...
... 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...
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...
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
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.
Johns, Jonathan H.
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)
... 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...
... 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...
... 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...
... 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...
....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...
... 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...
... 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...
Tongsopit, Sopitsuda; Moungchareon, Sunee; Aksornkij, Apinya; Potisat, Tanai
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.
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.
Liang, F Z; Black, B L
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.
Zubairu Abubakar Ghani
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.
... 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...
Im, Jongho; Seo, Youngme; Cetin, Kristen S.; Singh, Jasmeet
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
Алла Витальевна БОНДАРЬ
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.
Snežana Miletić; Savka Vučković Milutinović
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...
... 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. ...
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
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)
.... 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...
António C. MOREIRA
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.
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.
Öblom, Annamaria; Antfolk, Jan
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.
Yaskova, Natalia; Alekseeva, Tatyana
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.
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.
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.
... 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...
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)
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)
... 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...
Nikolenko Nataliya V.
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.
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
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.
Riggin, Stacey H.; Hansen, H. Jerome
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
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.
Uusivuori, J.; Laturi, J.
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
Graham, Taryn M; Rock, Melanie J
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.
..., 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...
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
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
... 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...
Bengtsson, Ragnar; Iverman, Elis; Hinnerich, Bjørn Tyrefors
*Corresponding author. E-mail: email@example.com We use a field experiment to measure discrimination in the housing market in Stockholm. Four fictitious persons, of different gender, with distinct-sounding Arabic or Swedish names, are randomly assigned to vacant apartments. We extend...... the study by Ahmed and Hammarstedt (2008). There are two new results. First, we provide evidence that there is no or little gender premium for the female with the Arabic name, which suggests that ethnic discrimination dominates the effects of gender. Secondly, discriminatory behaviour is only found...... in the suburbs or satellite cities/towns of Stockholm County not in the densely populated, affluent, city center. Moreover, we can replicate that there is a gender premium for females with Swedish names. However, we are not able to confirm that males with Arabic names face discrimination....
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.
Feng, S.; Heerink, N.; Ruben, R.; Qu, F.
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
Vranken, Liesbet; Mathijs, Erik
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.
... 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...
Khorrami, F; Ahmadi, M; Alizadeh, A; Roozbeh, N; Mohseni, S
Introduction: Given the ever-increasing importance and value of information, providing the management with a reliable information system, which can facilitate decision-making regarding planning, organization and control, is vitally important. This study aimed to analyze and evaluate the information needs of medical equipment offices. Methods: This descriptive applied cross-sectional study was carried out in 2010. The population of the study included the managers of statistic and medical records at the offices of vice-chancellor for treatment in 39 medical universities in Iran. Data were collected by using structured questioners. With regard to different kinds of designing information systems, sampling was done by two methods, BSP (based on processes of job description) and CSF method (based on critical success factors). The data were analyzed by SPSS-16. Results: Our study showed that 41% of information needs were found to be critical success factors of managers of office. The first priority of managers was "the number of bed and bed occupancy in hospitals". Of 29 identified information needs, 62% were initial information needs of managers (from the viewpoints of managers). Of all, 4% of the information needs were obtained through the form, 14% through both the form and database, 11% through the web site, and 71% had no sources (forms, databases, web site). Conclusion: Since 71% of the information needs of medical equipment offices managers had no information sources, the development of information system in these offices seems to be necessary. Despite the important role of users in designing the information systems (identifying 62% of information needs), other scientific methods is also needed to be utilized in designing the information systems.
Khorrami, F; Ahmadi, M; Alizadeh, A; Roozbeh, N; Mohseni, S
Introduction: Given the ever-increasing importance and value of information, providing the management with a reliable information system, which can facilitate decision-making regarding planning, organization and control, is vitally important. This study aimed to analyze and evaluate the information needs of medical equipment offices. Methods: This descriptive applied cross-sectional study was carried out in 2010. The population of the study included the managers of statistic and medical records at the offices of vice-chancellor for treatment in 39 medical universities in Iran. Data were collected by using structured questioners. With regard to different kinds of designing information systems, sampling was done by two methods, BSP (based on processes of job description) and CSF method (based on critical success factors). The data were analyzed by SPSS-16. Results: Our study showed that 41% of information needs were found to be critical success factors of managers of office. The first priority of managers was “the number of bed and bed occupancy in hospitals”. Of 29 identified information needs, 62% were initial information needs of managers (from the viewpoints of managers). Of all, 4% of the information needs were obtained through the form, 14% through both the form and database, 11% through the web site, and 71% had no sources (forms, databases, web site). Conclusion: Since 71% of the information needs of medical equipment offices managers had no information sources, the development of information system in these offices seems to be necessary. Despite the important role of users in designing the information systems (identifying 62% of information needs), other scientific methods is also needed to be utilized in designing the information systems. PMID:28255389
... 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...
... 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...
... 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...
Benjaming Dachis; William B.P. Robson
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...
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
... 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...
Clow, John E.; Furjanic, Sheila
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)
... OIL AND GAS IN THE OUTER CONTINENTAL SHELF Outer Continental Shelf Oil, Gas, and Sulphur Management... any lease is offered or issued an area may be (1) withdrawn from disposition pursuant to section 12(a...
... 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...
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.
Lückerath – Rovers, M.
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
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…
... 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...
... 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...
Andrikopoulos, Athanasios; Markellos, Raphael N.
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...
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.
Stovall, Stacey H.
The Idaho Water Rental Pilot Project was implemented in 1991 as part of the Non-Treaty Storage Fish and Wildlife Agreement between Bonneville Power Administration and the Columbia Basin Fish and Wildlife Authority. The goal of the project is to quantify resident fish and wildlife impacts resulting from salmon flow augmentation releases made from the upper Snake River Basin. Phase I summarized existing resource information and provided management recommendations to protect and enhance resident fish and wildlife habitat resulting from storage releases for the I improvement of an adromous fish migration. Phase II includes the following: (1) a summary of recent biological, legal, and political developments within the basin as they relate to water management issues, (2) a biological appraisal of the Snake River between American Falls Reservoir and the city of Blackfoot to examine the effects of flow fluctuation on fish and wildlife habitat, and (3) a preliminary accounting of 1993--1994 flow augmentation releases out of the upper Snake, Boise, and Payette river systems. Phase III will include the development of a model in which annual flow requests and resident fish and wildlife suitability information are interfaced with habitat time series analysis to provide an estimate of resident fish and wildlife resources.
..., 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...
Novrial; Indra Cahaya, S.
Medan city is a metropolis city in Sumatera that has slums area. Simple rental flats have been built to overcome the problem. However the preliminary survey result showed that the physical and non-physical environment management of simple rent flats is very bad. This study conducted in 3 simple rent flats. It has observed the simple rent flats environment and has interviewed occupants and related agencies. Results of conducted research showed the occupant’s characteristics based on the largest percentage are Javanese; last education is senior high with self-employed work with average income Rp 1,000,000 – Rp 2,500,000. Waste retribution submitted to their cleanliness except for Amplas simple rent flats, their waste management system does not manage properly and the garbage littered. The number of family members of Wisma Labuhan and Amplas simple rent flats exceeds the regulation number of occupants, so it is crowded and noisy. Physical conditions of Amplas simple rent flats are bad, septic tank is full and are not vacuumed. Clean water sources derived from wells and artesian wll are vulnerable to be contaminated by pollutants such as leachate and bad quality water. It is necessary to improve the physical, basic sanitation, and guidance for the simple rent flats occupants to the management system of Simple Rent Flats.
Farsi, Mehdi [Centre for Energy Policy and Economics, ETH Zurich, Zuerichbergstr. 18, Zurich 8032 (Switzerland)
This paper uses a random utility model to estimate consumers' valuation of energy efficient insulation and ventilation systems in rental apartments. Given consumers' limited experience in residential buildings and the perceived uncertainty about their comfort benefits and resulting energy savings, these relatively new technologies might be undervalued by risk-averse consumers. Using the concept of certainty-equivalence, this paper proposes a model to assess the consumers' risk-aversion for adopting energy-efficient systems. These systems are treated as risky assets while conventional commodities are assumed to be risk-free. The curvature of the utility function is interpreted as a measure of aversion to perceived risks as opposed to explicit risks measured by observed variances. The proposed formulation is applicable in stated preference data with qualitative variables. The model is applied to data from a choice experiment conducted among 264 apartment tenants in Switzerland. The estimated curvatures reject the risk-neutrality hypothesis. The range of the estimated risk premiums suggests that risk considerations remain a central issue in dealing with energy efficiency in residential buildings. The analysis also indicates that assuming same risk attitudes toward new and conventional systems could bias the estimates of the willingness to pay, especially when the system is comprised of several components. (author)
This paper uses a random utility model to estimate consumers' valuation of energy efficient insulation and ventilation systems in rental apartments. Given consumers' limited experience in residential buildings and the perceived uncertainty about their comfort benefits and resulting energy savings, these relatively new technologies might be undervalued by risk-averse consumers. Using the concept of certainty-equivalence, this paper proposes a model to assess the consumers' risk-aversion for adopting energy-efficient systems. These systems are treated as risky assets while conventional commodities are assumed to be risk-free. The curvature of the utility function is interpreted as a measure of aversion to perceived risks as opposed to explicit risks measured by observed variances. The proposed formulation is applicable in stated preference data with qualitative variables. The model is applied to data from a choice experiment conducted among 264 apartment tenants in Switzerland. The estimated curvatures reject the risk-neutrality hypothesis. The range of the estimated risk premiums suggests that risk considerations remain a central issue in dealing with energy efficiency in residential buildings. The analysis also indicates that assuming same risk attitudes toward new and conventional systems could bias the estimates of the willingness to pay, especially when the system is comprised of several components.
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.
... with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a...
... 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...
Nicolás Alejandro Guillén Navarro
Full Text Available In recent years, the taxi industry has faced the incursion of collaborative economy in urban passenger transport in passenger cars. P2P platforms like Uber or Cabify try to compete in this sector monopolized by the taxi. In this sense, the transit of the use of the collaborative transport model to the lease of vehicle with driver (VTC has legally helped these platforms. However, the debate as to whether the Uber or Cabify benefits should be associated with the principle of freedom to provide services or whether they are included in the transport sector are still present. This study aims to analyze all these issues, focusing both on the legal regime of the taxi, as on the VTC, and how the struggle between the taxi sector and the advancement of these p2p service is being solved.
Lux, Martin; Mikeszová, Martina
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
Shyamprasad, M.; Ramaswamy, V.
The polymetallic nodules occur at an average depth of 4500 m. Adequate equipment and techniques are required for the exploration at such depths. Shipboard and various laboratory equipments for the sampling of polymetallic nodules is described...
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.
Annisa Nur Ramadhani
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
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.
Jonathan A. Wiley; Yu Liu; Dongshin Kim; Tom Springer
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...
Shlopak, Mikhail; Myhre, Richard; Hofinger Jünge, Gabriele; Kersten, Wolfgang; Blecker, Thorsten; Ringle, Christian M.
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...
... 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. ...
... 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. ...
... 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. ...
... 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...
... 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...
... 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...
... 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...
Zhao, X.; Angelov, S.A.; Grefen, P.W.P.J.; Meersman, R.A.; Dillon, T.S.
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
Karolina Karlo Marijanović
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.
... 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...
Raul’ R. Yarullin
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
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.
... 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. ...
...,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...
... 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...
By implementing certain standards in business, especially the standards of business ethics, each entity in the hotel industry emphasize its specificity and recognition, while giving a guestconsumer security and a guarantee that they will get desired quality. In today's global world, business ethics has become an indispensable part of the hotel business practices and prerequisite for achieving business success. Business ethics receives strategic significance because ...
Liu, Chih-Kuang; Ko, Ming-Chung; Chen, Shiou-Sheng; Lee, Wen-Kai; Shia, Ben-Chang; Chiang, Han-Sun
We conducted a retrospective study to compare the cost and effectiveness between two different running models for extracorporeal shock wave lithotripsy (SWL), including the outsourcing cooperation model (OC) and the rental cooperation model (RC). Between January 1999 and December 2005, we implemented OC for the SWL, and from January 2006 to October 2011, RC was utilized. With OC, the cooperative company provided a machine and shared a variable payment with the hospital, according to treatment sessions. With RC, the cooperative company provided a machine and received a fixed rent from the hospital. We calculated the cost of each treatment session, and evaluated the break-even point to estimate the lowest number of treatment sessions to make the balance between revenue and cost every month. Effectiveness parameters, including the stone-free rate, the retreatment rate, the rate of additional procedures and complications, were evaluated. Compared with OC there were significantly less treatment sessions for RC every month (42.6±7.8 vs. 36.8±6.5, p=0.01). The cost of each treatment session was significantly higher for OC than for RC (751.6±20.0 USD vs. 684.7±16.7 USD, p=0.01). The break-even point for the hospital was 27.5 treatment sessions/month for OC, when the hospital obtained 40% of the payment, and it could be reduced if the hospital got a greater percentage. The break-even point for the hospital was 27.3 treatment sessions/month for RC. No significant differences were noticed for the stone-free rate, the retreatment rate, the rate of additional procedures and complications. Our study revealed that RC had a lower cost for every treatment session, and fewer treatment sessions of SWL/month than OC. The study might provide a managerial implication for healthcare organization managers, when they face a situation of high price equipment investment. Copyright © 2012. Published by Elsevier B.V.
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
Berlin, Jonathan W; Lexa, Frank J
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.
... 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...
Salzsieder, Karl R
The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.
... 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...
... 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 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 ...
... 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...
Taylor, S.T. (Linford Air and Refrigeration Company, Oakland, CA (US))
The author discusses the section of the ASHRAE Standard 90.1-1989 which addresses HVAC systems and equipment. New features of HVAC systems mandatory general requirements are described. New prescriptive requirements are detailed.
..., 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...
Mead, Walter J.; Sorensen, Philip Edward
The oil and gas resources of the Outer Continental Shelf represent one of America's largest publicly-owned assets. Through 1978, OCS oil and gas leases had yielded \\$40.5 billion in gross production value and produced over \\$28.3 billion in direct revenue to the federal government.Policies and procedures for managing the oil and gas resources of the OCS were established by Congress in the Outer Continental Shelf Lands Act of 1953. The Department of Interior was given the central responsibility for carrying out this management role in the 1953 Act; this responsibility has been re-established in the 1978 Amendments to the OCS Lands Act. As stated in the 1978 legislation, the goals of OCS management are to:...preserve, protect and develop oil and natural gas resources in a manner which is consistent with the need (A) to make such resources available to meet the Nation's energy needs as rapidly as possible... (C) to insure the public a fair and equitable return on the resources of the Outer Continental Shelf, and (D) to preserve and maintain free enterprise competition.As part of its continuing effort to monitor the effectiveness of federal policies relating to OCS oil and gas resources, the Conservation Division of U.S. Geological Survey, Department of Interior, has sponsored the research which is the basis for the present report. The objectives of the research have been to determine the extent to which the historical policies of OCS management have resulted in achievement of the goals set forth by Congress in the section quoted above.
Meulen, Philipp an de; Mitze, Timo Friedel
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...
John M. Hartwick
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...
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...
Bernard Shibwabo Kasamani
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
Patimat A. Abdulkhalikova
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
... 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...
In response to a widely expressed need to examine the impact of the federal regulatory system on the rate of geothermal power development, the Department of Energy-Division of Geothermal Energy (DGE) has established a Streamlining Task Force in cooperation with appropriate federal agencies. The intent is to find a way of speeding development by modification of existing laws or regulations or by better understanding and mechanization of the existing ones. The initial focus was on the leasing and development of federal lands. How do the existing processes work? Would changes produce positive results in a variety of cases? These are questions which must be considered in a national streamlining process. This report presents case studies of federal leasing actions on seven diverse locations in the western region. Characteristics of existing high geothermal potential areas are quite diverse; geography, environment, industry interest and the attitudes and activities of the responsible federal land management agencies and the interested public vary widely. Included are descriptions of post and current activities in leasing exploration and development and discussions of the probable future direction of activities based on current plans. Implications of these plans are presented. The case studies were based on field interviews with the appropriate State and District BLM officer and with the regional forester's office and the particular forest office. Documentation was utilized to the extent possible and has been included in whole or in part in appendices as appropriate.
Englin, J.E.; Klan, M.S.
In the last few years, the role of environment has become increasingly contentious in the process of competitive bidding for exploration and development rights of offshore petroleum leases in the outer continental shelf (OCS). Although an extensive literature exists on OCS leasing per se, relatively little work focuses on the role of environmental factors. This paper examines the effect on environmental risk on the number of firms (or joint ventures) entering bids for a given tract, which relates to the effective competition for the tracts. The next section outlines a theoretical model of bidding behavior under environmental risk. The third section presents the data used to estimate the model. The fourth section gives empirical results of an analysis of Sale No. 42, conducted in 1979 for Georges Bank in the North Atlantic. The last section provides concluding remarks
Full Text Available Currently, repair and maintenance cycles that follow the completion of construction facilities lead to the necessitation of subsequent data on the analysis of study and plan for maintenance. As such, an index of evaluation was drafted and a plan of maintenance cycle was computed using the investigation data derived from surveying target housing units in permanent rental environmental conditions, with a minimum age of 20 years, and their maintenance history. Optimal maintenance and replacement methods were proposed based on this data. Economic analysis was conducted through the Risk-Weighted Life Cycle Cost (RWLCC method in order to determine the cost analysis of maintenance life cycle methods used for repair. Current maintenance cycle methods that have been used for 20 years were also compared with alternative maintenance cycles.
John S. Baen
This study considers the evolution and explosion growth of recreational hunting leases in America. The traditional European practice of leasing rural lands for the exclusive rights of tenants to hunt and fish is now an important revenue source for American agricultural land investors/owners. Hunting lease income can enhance value to the point that recreation becomes the highest and best use of rural land for both the market and income approaches to valuation. This study offers new perspective...
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
The current booklet is intended to give a full and balanced description of the techniques and equipment used for both nuclear material accountancy and containment and surveillance measures, and for the new safeguards measure of environmental sampling. As new verification measures continue to be developed, the material in the booklet will be periodically reviewed and updated versions issued. (author)
Crozat, M P; Choi, J; Reis, V H; Hill, R
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
This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of transnational business governance interactions (TBGI) analytical framework.1 The article identifies and discusses dimensions of interaction...... in several areas of relevance to transnational business governance interaction and indicates the relevance of the TBGI approach to public regulatory transnational business governance initiatives. The analysis of the Guiding Principles as interactional transnational business governance suggests that this form...
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...
Gritta, Richard D.; Lippman, Ellen J.
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.
... 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...
Full Text Available By implementing certain standards in business, especially the standards of business ethics, each entity in the hotel industry emphasize its specificity and recognition, while giving a guestconsumer security and a guarantee that they will get desired quality. In today's global world, business ethics has become an indispensable part of the hotel business practices and prerequisite for achieving business success. Business ethics receives strategic significance because it creates a system of governance based on ethical principles that enables the hotel to properly respond to the demands of all interest groups. Successful will be precisely those hotels that do not separate ethics from profitability, but those that successfully coordinate them in its business. Business ethics has a strong impact on hotel business, and a major role in its implementation has a hotel management. Every responsible hotel management should, in accordance with the business philosophy of hotel, devise various ethical practices and ethical codes of conduct prescribed by the employees who will be an important standard of a business object.
costs are the costs associated with a particular piece of equipment that do not change despite change in variable operating cost ( Horngren and Foster...The Operating and maintenance costs account for direct and indirect costs associated with their respective functions and vary with the utilization of...each vehicle. The operating direct cost includes all on-base and off- base fuel cost . Indirect operations costs account for bench 28 stock items
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.
This report provides data on federal offshore operations for 1995. Information is included for leasing activities, development, petroleum and natural gas production, sales and royalties, revenue from federal offshore leasing, disbursement of federal revenues, reserves and resource estimates, and oil pollution in U.S. and international waters
... 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...
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.
... 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...
... (USA), for lands in Garfield County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
..., LTD, for lands in Gunnison County, Colorado. The petition was filed on time and was accompanied by all...: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303) 239-3767... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... (USA) Inc., for lands in Mesa County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... Inc., for lands in Huerfano County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 47609] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 47609 from Mirada Petroleum...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 49187, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 49187 from...
... 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...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 44900] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 44900 from NW. Lost Hills...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 52030, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California AGENCY: Bureau of... oil and gas lease CACA 52030 from Plains Exploration & Production Co. The petition was filed on time...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 50123, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 50123 from...
Kang, Cheol Hui
This book is divided two parts about visual communication and terminal equipment. The first part introduces visual communication, which deals with foundation of visual communication, technique of visual communication, equipment of visual communication, a facsimile and pictorial image system. The second part contains terminal equipment such as telephone, terminal equipment for data transmission on constitution and constituent of terminal equipment for data transmission, input device and output device, terminal device and up-to-date terminal device.
Kang, Cheol Hui
This book is divided two parts about visual communication and terminal equipment. The first part introduces visual communication, which deals with foundation of visual communication, technique of visual communication, equipment of visual communication, a facsimile and pictorial image system. The second part contains terminal equipment such as telephone, terminal equipment for data transmission on constitution and constituent of terminal equipment for data transmission, input device and output device, terminal device and up-to-date terminal device.
... follows: ``All workers TTM Technologies, including on-site leased workers from Kelly Services and Aerotek... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-64,993] TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site Leased Worker From Orbotech...
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...
... 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...
... Subsidiary of Tomkins, PLC Including On- Site Leased Workers from Reliable, Masiello Employment Services..., applicable to workers of Hart and Cooley, Inc., a subsidiary of Tomkins, PLC, including on-site leased... workers. Based on these findings, the Department is amending this certification to include workers leased...
Campbell, John L.
There is a vast literature about the relationships between government and business in advanced capitalist societies.......There is a vast literature about the relationships between government and business in advanced capitalist societies....
... Activities § 1000.142 What is the “useful life” during which low-income rental housing and low-income... recipient shall describe in its IHP its determination of the useful life of each assisted housing unit in... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false What is the âuseful lifeâ during...
... 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...
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.
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.
Business-Higher Education Forum, 2016
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…
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.
CARR, in association with the Centre for Business History, University of Leeds, held a successful workshop on 'Business History and Risk' on 20 February 2002. The workshop, which was sponsored by the ESRC, brought together business historians, economists, accountants and risk analysts to develop an interdisciplinary discussion on understandings of risk by employers, workers and governments in different historical settings.
..., Take Care Corporation, Conestoga Rovers and Associates, Phillips Engineering, Rockwell Engineering, Excel Logistics, and American Food and Vending, Calhoun Spotting Service, and Job World working on-site...
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.
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
Raluca Antoanetta TOMESCU
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.
Lozano, R.; Carpenter, A.; Satric, V.
Green and sustainable chemistry have been developed to help reduce the production and use of harmful chemicals. The two main approaches that have been used in fostering green and sustainable chemistry have been through policy initiatives and science/technology. This paper focuses on a complementary
... 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...
Foss, Nicolai J.; Saebi, Tina
While research on business models and business model innovation continue to exhibit growth, the field is still, even after more than two decades of research, characterized by a striking lack of cumulative theorizing and an opportunistic borrowing of more or less related ideas from neighbouring...
This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of Transnational Business Governance Interactions (TBGI) analytical framework (Eberlein et al. 2014). The article identifies and discusses...... that the UN Guiding Principles are unique in several respects of relevance to transnational business governance interaction and indicate the relevance of the TBGI approach to public regulatory transnational business governance initiatives. The analysis of the Guiding Principles as interactional transnational...... business governance suggests that this form of governance offers prospects for public institutions as a means towards regulating global sustainability concerns....
L-F. Pau (Louis-François)
textabstractWith the emergence of smart business networks, agile networks, etc. as important research areas in management, for all the attractiveness of these concepts, a major issue remains around their design and the selection rules. While smart business networks should provide advantages due to
Reinhold, Stephan; Dolnicar, Sara
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.
Nicolae Traian Cristin
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.
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
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
Lestari, C.; Kurniati, N.
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.
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.
... 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...
Department of the Interior — KMZ File Format –This data is one feature type that is a part of a set consisting of six shapefiles pertaining to energy development and production in Colorado. The...
Department of the Interior — Shapefile Format –This data is one feature type that is a part of a set consisting of six shapefiles pertaining to energy development and production in Colorado. The...
As a specialist of vehicle leasing, Axus France cooperated with Arthur Andersen, Butagaz and Volvo to promote the LPG solution to managers. Axus France offers with LPG vehicles leasing a range of tailor made products and services. Thus, the company estimates that LPG economics applied through vehicle leasing are not sufficiently large from Diesel (its calculation gives only 2 %) on some utilizations. This is why Axus offers an extra incitement to its customers, by keeping the financial risk linked to the LPG vehicle resale. (authors)
Fama, A J
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
‘Anarcho’-capitalism has for decades occupied a small but significant position within ‘business ethics’, while the anarchism associated with the larger traditions of workers and social movements has only had a spectral presence. Social anarchisms’ forms of opposition and proposed alternatives to standard liberal business practices, identities and presuppositions have appeared only fleetingly in mainstream business ethics. In the light\\ud of these anarchist hauntings, this paper identifies and...
Full Text Available This paper deals with a preventive maintenance strategy optimization correlated to production for a manufacturing system made by several parallel machines under lease contract. In order to minimize the total cost of production and maintenance by reducing the production system interruptions due to maintenance activities, a correlated group preventive maintenance policy is developed using the gravity center approach (GCA. The aim of this study is to determine an economical production plan and an optimal group preventive maintenance interval Tn at which all machines are maintained simultaneously. An analytical correlation between failure rate of machines and production level is considered and the impact of the preventive maintenance policy on the production plan is studied. Finally, the proposed maintenance policy GPM is compared with an individual simple strategy approach IPM in order to illustrate its efficiency.
Porter, W.B.; Lousier, J.D.
In 1974, a three week field reconnaissance study of terrestrial insects occurring on Syncrude Lease No. 17 and its environs, in the Athabasca Tar Sands of Northern Alberta, was carried out. Various sampling methods were employed in disturbed and undisturbed stands of different boreal forest tree types and in an area cleared of trees for mining purposes. The results obtained suggest that further study of certain insects may give an early indication of possible environmental damage. These insects are a dung beetle, Aphodius sp. (Scarabaeidae : Coleoptera), two species of March flies (Bibionidae : Diptera) and several species of ground beetles (Carabidae : Coleoptera). A future sampling plan can be based on the quantitative (soil sampling) data.
Full Text Available Managing business successfully in dynamic environment requires effective controlling system. Controlling is the process of defining objectives, planning and management control so that every decision maker can act in accordance with agreed objectives. Controlling function as a separate department contributes business efficiency trough ensuring transparency of business result and business processes. Controlling takes place when manager and controller cooperate. The aim of this paper is to investigate the effectiveness of controlling function (i.e. controlling department in Croatian companies and to address the specific features of the function that contribute significantly to overall business performance. The research is conducted on the sample of companies listed on the Regulated market of the Zagreb Stock Exchange. Survey is used as a method to collect the data regarding the controlling function, while financial data necessary for the research are extracted from the published financial statements. Results of the research indicate that controlling department has positive effects on the business performance.
This session will consider the longer term sustainability of ROM services and provide an introduction to Business Model Canvas (BMC) as a tool to help develop a longer term business plan. Working in institutional groups, each group will work together to develop a BMC for their institution. This will be revisited at several stages over the life of the project and updated accordingly. By the end of this session, participants will: •be able to flesh out a Business Model C...
This document contains statistical data on the following: federal offshore lands; offshore leasing activity and status; offshore development activity; offshore production of crude oil and natural gas; federal offshore oil and natural gas sales volume and royalties; revenue from federal offshore leases; disbursement of federal offshore revenue; reserves and resource estimates of offshore oil and natural gas; oil pollution in US and international waters; and international activities and marine minerals. A glossary is included.
To determine parameters of the frontal power of executive integration for application in business, this paper reviewed neuroeconomic neuroimaging research and discussion in relation to business psychology. The results are that limbic system (L) is a centre of primary consciousness based on a meso......To determine parameters of the frontal power of executive integration for application in business, this paper reviewed neuroeconomic neuroimaging research and discussion in relation to business psychology. The results are that limbic system (L) is a centre of primary consciousness based...
Los Alamos National Laboratory Search Site submit About Mission Business Newsroom Publications Los : Environmental Documents, Reports LANL Home Calendar Search Contacts Business LANL 75th logo Business Los Alamos is a premier R&D laboratory seeking to do business with qualified companies offering value and
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
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.
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
O. M. Lukianova
Full Text Available In the article a classification of techniques of estimation of economic efficiency of leasing, where the rule of modeling a currency flow is taken as a criterion, is presented; their advantages and demerits are demonstrated.
Federal agencies sometimes use long-term leases and special-purpose public/private ventures to acquire capital assets without having to obtain Congressional appropriations for the full costs up front...
... subject firm. The workers are engaged in the production of penicillin-based antibiotics for humans and animals. The company reports that on-site leased workers from Dream Clean, Inc. were employed on-site at...
Sasa Vujic; Slobodan Vujic; Mesud Ajanovic
The paper is aimed at analyzing and quantifying personal sales elements in order to increase the volume of leasing service sales and achieve higher quality in satisfying customers’ needs. In their service sales, leasing companies typically use the personal sales method. Its basic characteristic is personal contact between the sales representative and the customer. Personal sales is to a lesser degree quantifi ed through quantitative elements of plan fulfi llment; however, all the other qualit...
Khadartseva, L.; Agnaeva, L.
It is assumed that local conditions of markets may be different, but some global markets, ethics and social responsibility principles should be applicable to all markets. As markets globalize and an increasing proportion of business activity transcends national borders, institutions need to help manage, regulate, and police the global marketplace, and to promote the establishment of multinational treaties to govern the global business system
Komarov V. F.
Full Text Available The article deals with the phenomenon called «rent». In the research authors have obtained scientific knowledge in three directions. The first new scientific result is based on the fundamental scientific fact: «All products in the competitive market are sold at a price equilibrium. Therefore, if the seller can sell goods cheaper than the equilibrium price, they extract rents as super-profits: entrepreneur or monopoly rents (including natural, mining, as well as patent, license, author». Note that the term «entrepreneur rent» was introduced into scientific discourse for the first time in this article. The second new scientific result is based on the fundamental scientific fact: «the right of ownership includes three powers: the right of ownership, the right of use, the right of disposal». The right of possession and temporary use can be sold separately, which allows to extract the lease rent. Important fact is that rental contracts as rents (between a landlord and a tenant employ the concept of «time»! Note that such an understanding of rent is formalized in the Civil Code. The third new scientific result is based on the fundamental scientific fact: «any administrative (governmental service can be carried out: (a strictly according to instructions, or (b initiatively, inventively, with a focus on the customer, especially if it is accompanied by a personal benefit of the service provider. The difference between formal and creative execution of duties constitutes «an increase» (discretion to the result of the administrative acts. Corrupt official can sell this “increase”, extracting discretionary (corrupt rent». The article presents the formulations of the scientific facts mentioned above, the concept of «rent» formulations, relevant to these facts, as well as studies, formulas, illustrations of the identified theoretical ideas and practical examples of their manifestations.
... 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...
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.
... 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...
... 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...
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
Lyudmila Yuryevna Bogachkova
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.
National Sanitation Foundation, Ann Arbor, MI.
Equipment design specifications are presented relating to tables of all kinds, counters, sinks and drainboards, bins, shelves, drawers, hoods and similar kitchen appurtenances, not including baking, roasting, toasting, broiling or frying equipment, food preparation machinery such as slicers, choppers, and cutters, mixers and grinders, steam…
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.
The overall audit objective was to determine whether the property, plant, and equipment accounts in the FY 1996 Defense Business Operations Fund consolidated financial statements were presented fairly...
... 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...
Norta, A.H.; Eshuis, H.
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
... for blocks in water depths of 400 meters to less than 1,600 meters. Blocks in 400 to less than 800... resulting from this lease sale. Leases in water depths of 400 meters to less than 800 meters will be offered... still may require the full 10-year term. In both the 400-800 and 800-1,600 meter cases, the lease...
... 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...
... 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...
... 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...
With the increasing importance of investment in information and communication technology, methods for measuring the contribution of capital to growth have re-assumed centre-stage in recent growth accounting literature. The importance of using capital service growth rates rather than capital stock
... were made to the Supplement to Building Loan Agreement. B. Across-the-Board Changes and Policy... position that it is appropriate for principals to have recourse liability for certain ``bad boy acts... better position to have the relevant knowledge. [[Page 3547
Results of a preliminary study to assess wildlife abundance and distribution on Syncrude's proposed oil sand leases 12, 13 and 34 were presented. The objective of the study was to determine the relative abundance and habitat preferences of different wildlife species. Aerial and track count surveys were conducted in winter. The abundance of hooved animals was determined using an aerial survey of the entire Syncrude area which is composed of conifer-dominated lowlands. Results of the surveys showed that wildlife abundance in the study area was typical of the Fort McMurray region. Thirteen habitat types were identified, including 2 types of upland deciduous forest, mixed wood forest, 4 types of coniferous forest, 2 types of wetland community, 3 types of riparian community and cleared peatland. The distribution of mammals in the study area was presented. This included distribution of hooved animals, small herbivores, large carnivores, small carnivores, and other furbearers. The habitat utilization of each wildlife species was discussed. Several habitat types were preferred by at least one species. Very few species were associated with deciduous and mixed wood forest. It was noted that winter track counts may not be indicative of habitat preferences and distribution during other important periods such as breeding and natal seasons. 69 refs., 12 tabs., 13 figs
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 ...
... minerals other than oil and gas. 215.23a Section 215.23a Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.23a Suspension of operations and production on leases for minerals other than oil and gas. The provisions of...
The objective and the scope of this document are to list and briefly describe the major mobile equipment necessary for waste package (WP) Transport and Emplacement in the proposed subsurface nuclear waste repository at Yucca Mountain. Primary performance characteristics and some specialized design features of the equipment are explained and summarized in the individual subsections of this document. The Transport and Emplacement equipment described in this document consists of the following: (1) WP Transporter; (2) Reusable Rail Car; (3) Emplacement Gantry; (4) Gantry Carrier; and (5) Transport Locomotive
... 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...
Andersen, Rasmus Meyer; Lehmann, Martin; Christensen, Per
Despite the overall importance of biodiversity, the quality measures of biodiversity show worrying figures. Numerous human impacts on nature impose serious hazard to its inherent diversity. This expansion of human activities leaves the battle against loss of biodiversity to be a great challenge......, but the effort has until now considered biodiversity actions relatively little, compared to other areas such as e.g. climate related actions. Nevertheless, the opportunity for businesses to meet their responsibilities and lift a share of the challenge is far from being just a romantic thought. Nor...... is the challenge of engaging businesses in responsible actions. The core challenge is to create awareness of the environmental phenomenon biodiversity, inform about the significance of business involvement, and encourage the business world to participate in this process of protecting biodiversity as the valuable...
The Containment and Surveillance Equipment Compendium contains information sections describing the application and status of seals, optical surveillance systems, and monitors for international safeguards systems. The Compendium is a collection of information on equipment in use (generally by the IAEA) or under development in the US in diverse programs being conducted at numerous facilities under different sponsors. The Compendium establishes a baseline for the status and applications of C/S equipment and is a tool to assist in the planning of future C/S hardware development activities. The Appendix contains design concepts which can be developed to meet future goals
... 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...
Zhang, Lan; Feng, Shuyi; Heerink, Nico; Qu, Futian; Kuyvenhoven, Arie
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
Although it contributes significantly to the demand for transport, in particular air transport, business travel has been relatively neglected in thinking about the strategies needed to promote more sustainable mobility practices. This paper provides a two-stage approach to this subject. We begin by showing how the sustainability of business travel is relevant not only in environmental terms, but also from an economic and social perspective. In the second stage, we consider the strategies that...
... Company Limited and Railstuff, LLC--Lease and Operation Exemption--City of Tacoma, d/b/a Tacoma Rail... City of Tacoma, d/b/a Tacoma Rail Mountain Division (TRMD), and to operate, pursuant to a lease... state that the line connects with a TRMD line over which TMRD provides common carrier service between...
... Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the Detailed Statement of Sale for Oil and Gas Lease Sale 2011 in the National Petroleum Reserve-Alaska AGENCY: Bureau of Land... tracts in the National Petroleum Reserve-Alaska. The United States reserves the right to withdraw any...
... range of PHAs and owners in different markets and geographic areas. HUD is especially interested in... units and 100 elderly units on separate sites, and wants only to convert only the family units, the PHA...
... CFR part 5, subpart L, in all cases where domestic violence, dating violence, or stalking, or criminal activity directly related to domestic violence, dating violence, or stalking is involved or claimed to be... prohibited by HUD. (2) The lease must provide that drug-related criminal activity engaged in on or near the...
... Federal Government may benefit because (1) the reduced burden of reporting may extend the life on marginal... its leases in the unit or communitization agreement. These imbalances led to numerous questions about... a member of such staff is required to perform work on a specific case. Section 304(b) of FLPMA...
... work to the Government for the expected life of the lease shall be less than the cost of alternative... geographical area in which the availability of Government-owned space was surveyed, together with reasons for limiting the area. The mission is to be set forth in detail, along with the reason(s) why space in this...
... 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...
Desirée Blankenburg Holm; Kent Eriksson; Jan Johanson
Cooperative relationships between firms can be better understood if they are examined in the context of a network of connected business relationships. Based on research on business relationships and business networks, this paper formulates a LISREL model that analyses cooperation in international business relationships between suppliers and customer firms. Theory suggests that cooperation can raise the value of business relationships, and that business network connections have an impact on co...
Full Text Available The purpose of Business Process Model and Notation (BPMN is to provide easily understandable graphical representation of business process. Thus BPMN is widely used and applied in various areas one of them being a business process simulation. This paper addresses some BPMN model based business process simulation problems. The paper formulate requirements for business process and resource models in enabling their use for business process simulation.
... 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...
Feng, S.; Heerink, N.; Ruben, R.; Qu, F.
This paper performs a plot-level analysis of the impact of land rentalmarket participation and offfarm employment on land investment, input use, and rice yields for 215 plots cultivated by 52 households in three villages inNortheast Jiangxi Province. Our findings showthat households that rent extra
... familiar with the updated closing documents, the existing closing documents, which these updated closing... assures the industry and the public that sufficient staff will be available and thoroughly familiar with... documents that are updated for current commercial legal standards, balanced with the public policy role that...
... transactions, although these are familiar roles in commercial lending transactions. Accordingly, HUD has... advantage of this language is that it identifies the specific, longstanding, and familiar types of... the documents, HUD is limiting its role and giving lenders more ability to address any problems that...
OANA BĂRBULESCU (ŞEITAN
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.
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.
Yang, Myung Seung; Park, J.J.; Lee, J.W.; Kim, S.S.; Yim, S.P.; Kim, J.H.; Kim, K.H.; Na, S.H.; Kim, W.K.; Shin, J.M.; Lee, D.Y.; Cho, K.H.; Lee, Y.S.; Sohn, J.S.; Kim, M.J.
In this study, DUPIC powder and pellet fabrication equipment, welding system, QC equipment, and fission gas treatment are developed to fabricate DUPIC fuel at IMEF M6 hot cell. The systems are improved to be suitable for remote operation and maintenance with the manipulator at hot cell. Powder and pellet fabrication equipment have been recently developed. The systems are under performance test to check remote operation and maintenance. Welding chamber and jigs are designed and developed to remotely weld DUPIC fuel rod with manipulators at hot cell. Remote quality control equipment are being tested for analysis and inspection of DUPIC fuel characteristics at hot cell. And trapping characteristics is analyzed for cesium and ruthenium released under oxidation/reduction and sintering processes. The design criteria and process flow diagram of fission gas treatment system are prepared incorporating the experimental results. The fission gas treatment system has been successfully manufactured. (Author). 33 refs., 14 tabs., 91 figs
...-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management AGENCY: Farm Credit... sound operation of System institutions by strengthening their risk management practices and abilities to... the establishment of consistent, uniform and prudent concentration risk management policies by System...
... FARM CREDIT ADMINISTRATION 12 CFR Part 614 RIN 3052-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management AGENCY: Farm Credit Administration. ACTION: Final rule. SUMMARY: The... (collectively loan) concentration risks. We expect this final rule will increase the safe and sound operation of...
Abstract: Data center equipment location systems include hardware and software to provide information on the location, monitoring, and security of servers and other equipment in equipment racks. The systems provide a wired alternative to the wireless RFID tag system by using electronic ID tags...... connected to each piece of equipment, each electronic ID tag connected directly by wires to an equipment rack controller on the equipment rack. The equipment rack controllers link to a central control computer that provides an operator ...
...) Including On-Site Leased Workers From Interplace, Inc., Apple One and Robert Half Legal Santa Monica, CA...-site leased workers from Interplace, Inc., and Apple One, Santa Monica, California. The workers are... from Interplace, Inc., Apple One and Robert Half Legal, Santa Monica, California, who became totally or...
... FARM CREDIT ADMINISTRATION 12 CFR Part 614 RIN 3052-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management; Effective Date AGENCY: Farm Credit Administration. ACTION: Notice of effective date. SUMMARY: The Farm Credit Administration (FCA or Agency), through the FCA Board (Board...
... Point Hope et al., v. Salazar, No. 1:08-cv-00004-RRB (D. Alaska)]. The sale was conducted in February... Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193 AGENCY: Bureau of...: BOEMRE announces the availability of a Revised Draft SEIS, OCS Oil and Gas Lease Sale 193, Chukchi Sea...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,924] Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and Global, Inc. (Global Employment... from Heritage Aviation, Ltd, including on-site leased workers from Global Technical Services, Grand...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel my lease and when... may the Secretary cancel my lease and when am I compensated for cancellation? If the Secretary cancels.... Section 250.185 states conditions under which you will receive no compensation. The Secretary may cancel a...
... environmental issues in Federal construction and lease construction projects? 102-80.75 Section 102-80.75 Public... Management Assessment of Environmental Issues § 102-80.75 Who assesses environmental issues in Federal construction and lease construction projects? Federal agencies must assess required environmental issues...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35397] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D..., ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, Massachusetts (STB...
... Division, Including On-Site Leased Workers From Manpower Staffing and Dow Cleaning Services, Malvern, AR..., and components. The company reports that workers from Dow Cleaning Services were employed on-site at... leased from Dow Cleaning Services working on-site at the Malvern, Arkansas location of Kohler Company...
... 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...
... 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...
Brox, Trine; Williams-Oerberg, Elizabeth Lane
This chapter takes the relationship that Buddhists have historically had with economic practices as a starting point for discussing contemporary entanglements of Buddhism and economy. Based on a literary review of previous studies on Buddhism and business and building upon our own research, we...... analyze the diverse range of influences that have impacted the manner in which Buddhism and business have been entwined, taking a look at historical as well as regional, national, and global impacts on the formulation of Buddhism within encounters with global market economies. Our review spans lay......-monk exchange relations, Buddhist economic ethics, monastic businesses, spiritual consumerism, globalized Buddhism, secularized Buddhist technologies in the corporate world, and Buddhist branding, all of which testify to the diverse modalities of Buddhism and economic relations, illuminating also the economic...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35456] Austin Western Railroad, L.L.C.--Lease and Operation Exemption-- Capital Metropolitan Transportation Authority Austin... be leased since 2007, pursuant to an operating agreement. See Austin W. R.R.--Operation Exemption...
... Supplemental Environmental Impact Statement (WPA 233/ CPA 231 Supplemental EIS). WPA Lease Sale 233, scheduled... EIS evaluated the environmental and socioeconomic impacts for WPA Lease Sale 233. SUPPLEMENTARY... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management [MMAA104000] Gulf of Mexico, Outer...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35356] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to lease from O...
... shall include labeling and make clear in all sales, marketing, and packaging materials, including online... low power auxiliary stations that operate in the core TV bands (channels 2-51, excluding channel 37...
... 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...
... 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...
This environmental impact statement (EIS) assesses Lease Sale 170 proposed for August 1998 and comprised of 363 lease blocks in the Beaufort Sea planning area. The analysis addresses the significant environmental and socioeconomic concerns identified in the scoping process. Scoping consisted of input from State and Federal agencies, the petroleum industry, Native groups, environmental and public interest groups, and concerned individuals. The potential effects expected from the interaction between environmental resources and OCS-related activities were determined with respect to available scientific information and traditional knowledge. This EIS incorporates information from the Final EIS for the Beaufort Sea OCS Sale 144 (USD01, MMS, 1996a)
In the course of this contract C. K. GeoEnergy: (1) planned, organized, conducted, and reported on six DOE/Industry Forum meetings where the progress of DOE's resource development program was outlined and discussed (these six forum meetings included three meetings of the Drilling and Testing Subgroup and three meetings of the Overview Group), (2) prepared and distributed 15 newsletters, and (3) prepared three reports for DOE lease support. This final report includes summaries of each of the forum meetings as well as the three lease support meetings and the newsletter program.
This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of transnational business governance interactions (TBGI) analytical framework.1 The article identifies and discusses dimensions of interaction...... and components of regulatory governance which characterize the Guiding Principles, focusing in particular on rule formation and implementation. The article notes that the Guiding Principles actively enrolled other actors for the rule-making process, ensuring support in a politically and legally volatile field...
Conclusion: Our study revealed that RC had a lower cost for every treatment session, and fewer treatment sessions of SWL/month than OC. The study might provide a managerial implication for healthcare organization managers, when they face a situation of high price equipment investment.
Monthoux, Pierre Guillet de
This article proposes turn-taking as a way to understand how European management scholarship opens up to societal phenomena as play, critique, artistry, and aesthetics co-creating business realities. European management scholarship rests on contributions, still mostly under the Anglo-Saxon public......This article proposes turn-taking as a way to understand how European management scholarship opens up to societal phenomena as play, critique, artistry, and aesthetics co-creating business realities. European management scholarship rests on contributions, still mostly under the Anglo...... criticizes the Business School for building speculative castles in the sky. European scholarship might rethink it as an Art School where managerial action is seen as philosophizing in a speculative realism-mode....
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.
... Section 213.24 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... of the oil of the same gravity, and gas, and/or natural gasoline, and/or all other hydrocarbon... storage longer than 30 days after the end of the calendar month in which said oil is produced. The lessee...
For anyone who wants to communicate effectively in business, this is your complete reference guide for any form of written communication. Packed with over 500 sample documents, over 100 tips for better business writing and useful templates you can apply to your writing immediately, Model Business Letters will help you put the key rules of good business writing into action.
Sherry, A; Cruddace, AE
Modern Power Station Practice, Volume 3: Mechanical (Turbines and Auxiliary Equipment) focuses on the development of turbines and auxiliary equipment used in power stations in Great Britain. Topics covered include thermodynamics and steam turbine theory; turbine auxiliary systems such as lubrication systems, feed water heating systems, and the condenser and cooling water plants. Miscellaneous station services, and pipework in power plants are also described. This book is comprised of five chapters and begins with an overview of thermodynamics and steam turbine theory, paying particular attenti
Klemin, V. Wayne
Old technology (the computer) coupled with borrowed technology (television, film, and stereo) complemented by multimedia standards from IBM, Apple, and the MPC Council and linked by new software form a new technology called multimedia, being used in education and in business training. (Author/JOW)
Louttit, R.; Love, W.; Lindenbaum, S.J.
Component and design criteria are reviewed for a general purpose modular multiparticle spectrometer system. The study of hadronic interactions is emphasized, although the solenoidal magnet vertex detector system can be used for W bosons and other weak interaction processes. A general purpose spectrometer seems compatible with the requirements of the ISABELLE straight sections. (auth)
Wee, Liang En; Cher, Wen Qi; Sin, David; Li, Zong Chen; Koh, Gerald Choon-Huat
In Singapore, subsidized primary care is provided by centralized polyclinics; since 2000, policies have allowed lower-income Singaporeans to utilize subsidies at private general-practitioner (GP) clinics. We sought to determine whether proximity to primary care, subsidised primary care, or having regular primary care associated with health screening participation in a low socioeconomic-status public rental-flat community in Singapore. From 2009-2014, residents in five public rental-flat enclaves (N = 936) and neighboring owner-occupied precincts (N = 1060) were assessed for participation in cardiovascular and cancer screening. We then evaluated whether proximity to primary care, subsidised primary care, or having regular primary care associated with improved adherence to health screening. We also investigated attitudes to health screening using qualitative methodology. In the rental flat population, for cardiovascular screening, regular primary care was independently associated with regular diabetes screening (adjusted odds ratio, aOR = 1.59, CI = 1.12-2.26, p = 0.009) and hyperlipidemia screening (aOR = 1.82, CI = 1.10-3.04, p = 0.023). In the owner-occupied flats, regular primary care was independently associated with regular hypertension screening (aOR = 9.34 (1.82-47.85, p = 0.007), while subsidized primary care was associated with regular diabetes screening (aOR = 2.94, CI = 1.04-8.31, p = 0.042). For cancer screening, in the rental flat population, proximity to primary care was associated with less participation in regular colorectal cancer screening (aOR = 0.42, CI = 0.17-0.99, p = 0.049) and breast cancer screening (aOR = 0.29, CI = 0.10-0.84, p = 0.023). In the owner-occupied flat population, for gynecological cancer screening, usage of subsidized primary care and proximity to primary care was associated with higher rates of breast cancer and cervical cancer screening; however
Bigum, Marianne Kristine Kjærgaard; Christensen, Thomas Højlund
Waste electrical and electronic equipment (WEEE) is one of the fastest growing special waste types with an estimated growth of 3–5% per year (Cui and Forssberg, 2003). WEEE is a very heterogeneous waste type that contains many compounds that are considered to be harmful to both humans and the env......Waste electrical and electronic equipment (WEEE) is one of the fastest growing special waste types with an estimated growth of 3–5% per year (Cui and Forssberg, 2003). WEEE is a very heterogeneous waste type that contains many compounds that are considered to be harmful to both humans...
... 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...
... 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...
Nitrogen oxides emission of mobile equipment in the port of Rotterdam. Consequences for nitrogen dioxide concentration, nitrogen deposition and a deduction of emission factors for container and bulk businesses; Stikstofoxidenemissies van mobiele werktuigen in de Rotterdamse haven. Gevolgen voor stikstofdioxide concentratie, stikstofdepositie, en een afleiding van emissiefactoren voor container- en droge bulk bedrijven
Okkerse, W J.H.; De Gier, C W
In container terminals, dry bulk businesses and construction sites in the port of Rotterdam, the Netherlands, large masses of goods are transported by means of diesel-fuelled equipment every year. The combustion of diesel in this equipment results in emissions of nitrogen oxides (NOx) and particulate matter. This study has calculated the amounts of NOx emissions of the involved businesses based on detailed data on the composition of the equipment fleet of six representative storage and transshipment businesses. The resulting contribution to nitrogen oxide concentration at ground level and the nitrogen deposition have been calculated with the OPS model (Operational Priority Substances) [Dutch] Bij containerterminals, droge bulk bedrijven en bouwplaatsen in de Rotterdamse haven wordt jaarlijks een grote massa aan goederen getransporteerd met behulp van dieselaangedreven apparatuur. De verbranding van diesel in deze apparatuur zorgt voor de emissie van stikstofoxiden (NOx) en stof. In dit onderzoek zijn de NOx emissies van de betrokken bedrijven berekend op basis van gedetailleerde gegevens over de samenstelling van het werktuigenpark van zes representatieve op- en overslagbedrijven. De resulterende bijdrage aan de stikstofdioxide (NO2) concentratie op leefniveau en de stikstofdepositie is berekend met het OPS-model (Operationele Prioritaire Stoffen)
Full Text Available In this paper we have synthesized a part of legislative and conceptual elements linked to a new model of investors which is increasingly publicized in Romania, business angels. In the first part of the paper we have presented theoretical notions related to the concept of investments and to the importance of the investment decision at managerial level. Modern investments regarding, in particular, the launch of some products and services as well as the start-up of companies are dependent on the source of funding that can take many forms, one of them being that of business angels. Thus, the legislative framework in Romania represents an opportunity not only for those looking for sources of financing but also for investors seeking more flexible and more advantageous ways to place capital. Thus, at the end of the paper we have tried to reveal the main fiscal facilities from EU member countries in order to be studied by any business angel and the most important organizations offering information on the business angels’ portfolio.
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 ...
... 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...
Luo Gaorong [Organization of the United Nations, Beijing (China). International Centre of Small Hydroelectric Power Plants
This document presents a general overview on hydraulic turbines and auxiliary equipment, emphasizing the turbine classification, in accordance with the different types of turbines, standard turbine series in China, turbine selection based on the basic data required for the preliminary design, general hill model curves, chart of turbine series and the arrangement of application for hydraulic turbines, hydraulic turbine testing, and speed regulating device.
... 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...
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 ...
... 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...
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 ...
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.
Ali, Daniel Ayalew; Dercon, Stefan; Gautam, Madhur
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 ...
Gray, Obra L
.... As pilots and Naval Flight Officers evolve from Mission Commander to Commanding Officer, they must be equipped with the requisite business skill sets to engage the challenge of balancing aircraft...
..., LLC and PHT Whitewater, LLC, for lands in Delta County, Colorado. The petition was filed on time and... INFORMATION CONTACT: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303... set out in Section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM...
Full Text Available This paper discusses the definition of business rules using business vocabulary and semantics. At the beginning business rules, business vocabulary and semantics of business rules are specified. There is also outlined the current state of research on this topic. Then the definition and formalization of business rules using semantics and business vocabulary is described. Based on these proposed procedures was created a tool that implements and simulate these processes. The main advantage of this tool is “Business Rules Layer”, which implements business rules into the system but is separated from this system. Source code of the rules and the system are not mixed together. Finally, the results are evaluated and future development is suggested.
..., Electronics and Safety Division, Including On-Site Leased Workers From Securitas, Bartech, Flint Janitorial... Adjustment Assistance on May 20, 2013, applicable to workers of Delphi Corporation, Electronics and Safety... on- site at the Flint, Michigan location of Delphi Corporation, Electronics and Safety Division. The...
...; MMAA104000] Environmental Assessment for Potential Lease Issuance and Marine Hydrokinetic Technology Testing... important environmental issues associated with data collection and technology testing activities (76 FR... Availability of a Revised Environmental Assessment and a Finding of No Significant Impact. SUMMARY: BOEM has...
... 25 Indians 2 2010-04-01 2010-04-01 false Grouping and granting of applications for life estate... OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for... least 50% (fifty percent) disabled shall be ranked in order of their age with the oldest listed first...
Englund, P.; Gunnelin, Å.; Hendershott, P.H.; Söderberg, B.
Markets for property space adjust only gradually because tenants and landlords are constrained by long-term leases and transaction and information costs. Not only do rents adjust slowly, but space occupancy, which depends on historical rents, often differs from demand at current rent. This creates
..., for lands in Rio Blanco County, Colorado. The petition was filed on time and was accompanied by all...: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303) 239-3767... Section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM is proposing...
..., for lands in Moffat County, Colorado. The petition was filed on time and was accompanied by all the... Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at 303-239-3767. SUPPLEMENTARY... in Section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM is...
... Company, for lands in Jackson County, Colorado. The petition was filed on time and was accompanied by all...: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303) 239-3767... section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM is proposing...
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...
... 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...
... undated planning and organizing products. The review shows that on August 21, 2008, a certification of..., Consumer and Office Products Division, Including On-Site Leased Workers From Pro-Tel People, Sidney, NY; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with...
... categories of motor vehicle dealers (i.e. ``franchise,'' ``independent,'' and/or ``buy here, pay here'' \\15... ``buy here, pay here'' dealers. The Dodd-Frank Act also authorizes the FTC to prescribe rules using APA... terms, of credit or leasing to consumers? If so, in what manner and under what terms? \\15\\ ``Buy here...
... truck-rail transfer facility on the property and provide associated rail common carrier services. \\1... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35399] Swanson Rail Transfer, L.P.--Lease and Operation Exemption--BDB Company Swanson Rail Transfer, L.P. (SRT), a noncarrier...
... unredacted draft of its Land Lease and Purchase of Rail Improvements Agreement (Agreement) with CSXT. See... any common carrier obligation and will transfer its full common carrier obligation to PSCC together... underlying real property from CSXT on the 1.95-mile segment, CSXT will retain a residual common carrier...
... DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs 25 CFR Part 226 [BIA-2013-0003; 134/A0A511010/AAK1001000] RIN 1076-AF17 Leasing of Osage Reservation Lands for Oil and Gas Mining AGENCY: Bureau of Indian... oil and gas mining on reservation land of the Osage Nation. The public comment period for that rule...
... Company, for lands in Morgan County, Colorado. The petition was filed on time and was accompanied by all...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... the requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral...
... adjustments: (1) Where one institution invests in another institution in connection with the sale of a loan... the purchasing institution. (2) Stock protected under section 4.9A of the Act may be included in the lending and leasing limit base until January 1, 1998. (3) Any amounts of preferred stock not eligible to...
.... The Department has determined that workers from Spherion Staffing were sufficiently under the control..., Including On-Site Leased Workers From Manpower and Spherion Staffing, Including On-Site Workers From Hagemeyer North America, Lake Mills, IA; Amended Certification Regarding Eligibility To Apply for Worker...
... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66025 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...
... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66020 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...
... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66018 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...
Bassand, M.; Malatesta, D.; Chevalier, H.
The article describes a data-collection project that gave an overview of energy consumption in Geneva's businesses and the canton's administration. For the first time, data on the patterns of use of electrical equipment were collected. The development of the sampling process is discussed, and the development of the categories defined for the analysis of the results is described. The role of various types of objects and their typical electricity consumption is discussed and trends in consumption are described. Results discussed include electricity consumption per employee and the degree of awareness regarding costs and consumption in various business types
Full Text Available During developing an information system is important to create clear models and choose suitable modeling languages. The article analyzes the SRML, SBVR, PRR, SWRL, OCL rules specifying language and UML, DFD, CPN, EPC and IDEF3 BPMN business process modeling language. The article presents business rules and business process modeling languages theoretical comparison. The article according to selected modeling aspects of the comparison between different business process modeling languages and business rules representation languages sets. Also, it is selected the best fit of language set for three layer framework for business rule based software modeling.
Pomerenke, Paula J.
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)
... 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...
Noce, Irapuan; Carvalho, João Álvaro
There is a growing interest in business modeling and architecture in the areas of management and information systems. One of the issues in the area is the lack of integration between the modeling techniques that are employed to support business development and those used for technology modeling. This paper proposes a modeling approach that is capable of integrating the modeling of the business and of the technology. By depicting the business model, the organization structure and the technolog...
... SMALL BUSINESS ADMINISTRATION [Docket Number: 2013-0008] Small Business Innovation Research and Small Business Technology Transfer Programs Commercialization Benchmark AGENCY: Small Business... Business Administration (SBA) is reopening the comment period for the Small Business Innovation Research...
... SMALL BUSINESS ADMINISTRATION [Docket Number: 2013-0008] Small Business Innovation Research and Small Business Technology Transfer Programs Commercialization Benchmark AGENCY: Small Business Administration. ACTION: Notice. SUMMARY: The Small Business Administration (SBA) is publishing the Small Business...
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
We study the capacity of business associations—private, formal, noncommercial organizations designed to promote the common business interests of their members—to support contract enforcement and collective action. Inspired by recent empirical literature, our theoretical framework connects the
... 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...
Baden-Fuller, Charles; Haefliger, Stefan
Business models are fundamentally linked with technological innovation, yet the business model construct is essentially separable from technology. We define the business model as a system that solves the problem of identifying who is (or are) the customer(s), engaging with their needs, delivering satisfaction, and monetizing the value. The framework depicts the business model system as a model containing cause and effect relationships, and it provides a basis for classification. We formulate ...
The place of the computer in small business is investigated with respect to what type of problems it can solve for small business and how the small...firm can acquire time on one. The decision-making process and the importance of information is discussed in relation to small business . Several...applications of computers are examined to show how the firm can use the computer in day-to-day business operations. The capabilities of a digital computer
Some of the potential liabilities and obligations of a Lessee upon the assignment, surrender or termination of a freehold oil and gas lease are reviewed. This paper also provides some understanding of where the liabilities and obligations come from so they can be avoided. Suggestions for dealing with the liabilities and obligations are also presented. Sources of liabilities are discussed under two headings: (1) monetary liabilities resulting from contractual provisions and negligent conduct of the Lessee, and (2) performance obligations resulting from contractual provisions and from legislation. It is asserted that proper performance of obligations imposed by the Lease and by legislation will eliminate most problems. Experience in dealing with freehold oil and gas leases demonstrate that there is no substitute for a thorough understanding of each particular form of lease. While acquiring this knowledge may be an onerous task, the cost of not understanding title documents may be far more significant. 7 refs
Hammer, Mary [City of San Antonio, TX (United States)
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.
Murphy, Declan; Challacombe, Ben; Nedas, Tim; Elhage, Oussama; Althoefer, Kaspar; Seneviratne, Lakmal; Dasgupta, Prokar
We review the evolution and current status of robotic equipment and technology in urology. We also describe future developments in the key areas of virtual reality simulation, mechatronics and nanorobotics. The history of robotic technology is reviewed and put into the context of current systems. Experts in the associated fields of nanorobotics, mechatronics and virtual reality simulation simulation review the important future developments in these areas.
Office of Postsecondary Education, US Department of Education, 2012
This paper presents an overview of the Business and International Education Program of the International Education Programs Service (IEPS). This program provides funds to institutions of higher education that enter into an agreement with a trade association, a business, or both for the purpose of improving business curriculum and as a means of…
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…
This book presents a comprehensive overview of enterprise architecture management with a specific focus on the business aspects. While recent approaches to enterprise architecture management have dealt mainly with aspects of information technology, this book covers all areas of business architecture from business motivation and models to business execution. The book provides examples of how architectural thinking can be applied in these areas, thus combining different perspectives into a consistent whole. In-depth experiences from end-user organizations help readers to understand the abstract concepts of business architecture management and to form blueprints for their own professional approach. Business architecture professionals, researchers, and others working in the field of strategic business management will benefit from this comprehensive volume and its hands-on examples of successful business architecture management practices..
Marshall, R. Scott; Harry, Sean P.
Purpose--To outline the themes, topics and material used in a new course, Global business and sustainability, for business educators interested in integrating this emerging paradigm into their courses. Design/methodology/approach--The structure, design and reference materials for the Global business and sustainability course are reviewed. Specific…
... MANAGEMENT AND OPERATING CONTRACTS Small, Small Disadvantaged and Women-Owned Small Business Concerns 970.1907 Subcontracting with Small Business, Small Disadvantaged Business and Woman-Owned Small Business... Business, Small Disadvantaged Business and Woman-Owned Small Business Concerns. 970.1907 Section 970.1907...
Douglas, W.; Wells, M.
Operations in the oil and gas industry that involve exploration and production on Aboriginal lands are definitely more complex than operations on provincial Crown lands and there is clearly a need to meet different objectives. There are many good reasons for a petroleum exploration company to make a risk investment on First Nation lands, and the governing legislation permits considerable latitude in the terms of exploration permits and production leases. Indian Oil and Gas Canada will have to approve any agreement negotiated with a First Nation, so they must be made part of the deal-making process. It is important to recognize the responsibility a company has as a partner of a First Nation to help them achieve the maximum benefits from this non-renewable resource. Aspects considered include: the participants and their needs; terms and conditions in oil and gas leases; innovative compensation models; marketing the royalty share; equity participation, and managing exploration and development risk
Turkson, Peter K. A.
Building on "Vocation of the Business Leader," the recently released document from the Pontifical Council for Justice and Peace, along with input from Catholic business and educational leaders from around the world, this essay examines five pillars on which a Catholic business school should build its mission: foundations; the purpose of…
Murthy, D N Prabhakar
Serving to unify the existing literature on extended warranties, maintenance service contracts and lease contracts, this book also presents a unique perspective on the topic focussed on cost analysis and decision-making from the perspectives of the parties involved. Using a game theoretic approach together with mathematical modelling, results are presented in an integrated manner with key topics that require further research highlighted in order to serve as a starting point for researchers (engineers and statisticians) who are interested in doing further work in these areas. Designed to assist practitioners (managers, engineers, applied statisticians) who are involved with extended warranties, maintenance service contracts and lease contracts, the book provides them with the models and techniques needed for proper cost analysis and effective decision-making. The book is also suitable for use as a reference text in industrial engineering, applied statistics, operations research and management.
... 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...
... 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...
... 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...
Cavalcante, Sergio Andre; Kesting, Peter; Ulhøi, John Parm
the impact of specific changes to a firm's business model. Such a tool would be particularly useful in identifying path dependencies and resistance at the process level, and would therefore allow a firm's management to take focused action on this in advance. Originality/value – The paper makes two main...... and specifies four different types of business model change: business model creation, extension, revision, and termination. Each type of business model change is associated with specific challenges. Practical implications – The proposed typology can serve as a basis for developing a management tool to evaluate......Purpose – This paper aims to discuss the need to dynamize the existing conceptualization of business model, and proposes a new typology to distinguish different types of business model change. Design/methodology/approach – The paper integrates basic insights of innovation, business process...
Dostaler, Isabelle; Tomberlin, Thomas J.
In their 2005 "Harvard Business Review" article, Bennis and O'Toole described business schools as being "on the wrong track" as a result of their focus on so-called scientific research. Some commentators argue that business schools have slowly lost their relevance since the end of the 1950s when they undertook a major overhaul in response to the…
The anti-CO2 tax upsets the automotive fleets management. Car makers must adapt themselves. Deluxe cars spared. Small and medium size companies tempted by the long duration rental. At Biogen, medical visitors chose their vehicle
Since the beginning of the year 2006, the pollution level is now taken into consideration in the calculation of the society vehicles tax. This measure completely upsets the management and allocation rules of provided cars. Therefore, the government foresees to relax its position. Car makers will have to propose new versions of their models with pollution levels in agreement with the tax categories imposed by the new regulation. Small and medium size companies are now tempted by long duration car rental contracts. Therefore, car rental companies foresee interesting opportunities with this fiscality stiffening. This press-kit analyzes the situation from the different points of view: fleet managers, car makers, users, company managers, car hirers. (J.S.)
... 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...
Moser, Frank; Jakl, Thomas
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.
Full Text Available The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6 Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
Cătălina Monica ALEXE
Full Text Available In a society constantly evolving, with information technologies being in a permanent transformation, the managers of agile, flexible organizations, which are equipped with the latest tools for making decisions and with people well trained to use them, will be able to successfully meet the challenges of the future. This paper presents the evolution of Business Intelligence and a comparative analysis between two modern developments of it, such as Mobile Business Intelligence and Cloud Business Intelligence, with accent on the advantages, disadvantages, implications and benefits at the company level. These are useful tools suitable for the management of the companies that are obliged to operate in a global economy facing with crisis.
Margolf, C W
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.
Wildermann, R.; Beittel, R.
The Minerals Management Service (MMS) of the US Department of the Interior prepares an environmental impact statement (EIS) for each proposal to lease a portion of the Outer Continental Shelf (OCS) for oil and gas exploration and development. The nature, magnitude, and timing of the activities that would ultimately result from leasing are subject to wide speculation, primarily because of uncertainties about the locations and amounts of petroleum hydrocarbons that exist on most potential leases. These uncertainties create challenges in preparing EIS's that meet National Environmental Policy Act requirements and provide information useful to decision-makers. This paper examines the constraints that uncertainty places on the detail and reliability of assessments of impacts from potential OCS development. It further describes how the MMS accounts for uncertainty in developing reasonable scenarios of future events that can be evaluated in the EIS. A process for incorporating the risk of accidental oil spills into assessments of expected impacts is also presented. Finally, the paper demonstrates through examination of case studies how a balance can be achieved between the need for an EIS to present impacts in sufficient detail to allow a meaningful comparison of alternatives and the tendency to push the analysis beyond credible limits
Lückerath – Rovers, M.; Bos, de, A.
Previous research of Imhoff, Lipe and Wright (1991), Beattie, Edwards and Goodacre (1998) and others has shown that the capitalisation of operating leases on the balance sheet has a major impact on the accounting ratios. This empirical study expands previous research on two issues. First, we refine the capitalisation methods that have been developed by previous researchers. Second, we expand the focus from the relevance criteria of operating-lease information to the completeness-criterion of ...
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
Guangwei Shao; Zhongjun Ji; Bing Liu
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...
A data center equipment location system includes both hardware and software to provide for location, monitoring, security and identification of servers and other equipment in equipment racks. The system provides a wired alternative to the wireless RFID tag system by using electronic ID tags...... connected to each piece of equipment, each electronic ID tag connected directly by wires to a equipment rack controller on the equipment rack. The equipment rack controllers then link over a local area network to a central control computer. The central control computer provides an operator interface......, and runs a software application program that communicates with the equipment rack controllers. The software application program of the central control computer stores IDs of the equipment rack controllers and each of its connected electronic ID tags in a database.; The software application program...
helps enhance service members’ quality of life by improving the condition of military-owned housing faster and more economically than traditional...DEPARTMENT OF THE ARMY SUBJECT: DoD Needs to Improve Screening and Access Controls for General Public Tenants Leasing Housing on Military...public tenants who leased DoD privatized housing before granting those tenants unescorted access to military installations. In addition, DoD officials
'Musical Sound, Instruments, and Equipment' offers a basic understanding of sound, musical instruments and music equipment, geared towards a general audience and non-science majors. The book begins with an introduction of the fundamental properties of sound waves, and the perception of the characteristics of sound. The relation between intensity and loudness, and the relation between frequency and pitch are discussed. The basics of propagation of sound waves, and the interaction of sound waves with objects and structures of various sizes are introduced. Standing waves, harmonics and resonance are explained in simple terms, using graphics that provide a visual understanding. The development is focused on musical instruments and acoustics. The construction of musical scales and the frequency relations are reviewed and applied in the description of musical instruments. The frequency spectrum of selected instruments is explored using freely available sound analysis software. Sound amplification and sound recording, including analog and digital approaches, are discussed in two separate chapters. The book concludes with a chapter on acoustics, the physical factors that affect the quality of the music experience, and practical ways to improve the acoustics at home or small recording studios. A brief technical section is provided at the end of each chapter, where the interested reader can find the relevant physics and sample calculations. These quantitative sections can be skipped without affecting the comprehension of the basic material. Questions are provided to test the reader's understanding of the material. Answers are given in the appendix.
... 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...
... 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...
This environmental impact statement (EIS) addresses a proposed Federal action that will offer for lease areas in the Alaska Outer Continental Shelf (OCS). These areas may contain economically recoverable oil and gas resources. At this time, gas is not considered economically recoverable. Lease Sale 158, proposed for 1997, is comprised of lease blocks in the Gulf of Alaska Planning Area. Up to 977 blocks will be available for lease under the proposed action; only a small percentage is expected to be actually leased. Of the blocks that will be leased, only a portion will be drilled and could possibly result in production. The analytical methods used in this EIS have been formulated over a period of years. The first step of the analysis is the identification of significant environmental and socioeconomic resources through the scoping process outlined in Section I.D. The MMS then derives a range of energy-resource estimates from geologic and economic assumptions and establishes alternatives to the proposed action. The MMS assumes estimated levels of exploration and development activity for analyzing the proposed action. The MMS then analyzes the potential effects expected from the interaction between significant environmental and socioeconomic resources and OCS-related activities
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.
A. Tencati; F. Perrini
This authoritative book includes cutting-edge insights from leading European and North American scholars who reflect upon business ethics’ foundations, firms, markets and stakeholders in order to design more sustainable patterns of development for business and society. Together, the contributing authors advance critical, innovative and imaginative perspectives to rethink the mainstream models and address the sustainability challenge. Business Ethics and Corporate Sustainability will provi...
After some reflection on the efficiency concept, the paper first outlines how the most important electrical end-use technologies, used in households as well as in many service institutions, can be designed to consume much less energy than they do today. This is based on techno-physical analyses...... combined with some consideration on the future human need for the energy service output from the technologies. On the above basis is suggested one set of energy services, which a family in a cold climate can enjoy from just annually consuming 250 kWh of electricity per person. This is actually sufficient......-use technologies, are here suggested progressive electricity taxes, followed by critical reflections on the use of energy suppliers to promote selling less energy. Finally are suggested how research can be most effective and useful by being more interdisciplinary and less dependent on business interests...
Leutgoeb, Klemens [Austrian Energy Agency (Austria)
Non-residential buildings see a big variety of building management and financing schemes. Two approaches quickly gain shares in the European real estate market: Leasing Financing (LF) and Facility Management (FM). They change the framework for the implementation of energy efficiency measures: LF influences the decision criteria in new construction and refurbishment; FM plays a crucial role during the operation phase.Although LF and FM introduce new parties and thus an additional set of interests, they must not be perceived as obstacles per se: They also offer new ways towards energy efficiency. Pilot activities in Austria demonstrate the successful integration of advanced energy services into the framework of LF and FM: At the end of the contract duration, leasing-financed buildings may be confronted with a need for comprehensive refurbishment. Here, leasing can become an important catalyst in preparing the refurbishment project. Integrating energy efficiency measures to the refurbishment activity and guaranteeing thermal-energetic qualities, provide the lessor with the opportunity to prolong and enlarge a running contract. Furthermore, this service reduces his credit risk, due to reduced running (i.e. energy) cost for the lessee. FM means outsourcing of selected building management functions to an external specialist. The list of requested services can be extended by the identification, implementation, operation and potentially also financing of cost-effective energy saving measures, and by a guarantee on energy cost savings - in other words by integrating elements of EPC-contracts into FM.
The objective of this paper is to show how a formal approach to networks can make a significant contribution to the study of cross-border trade in West Africa. Building on the formal tools and theories developed by Social Network Analysis, we examine the network organization of 136 large traders...... in two border regions between Niger, Nigeria, and Benin. In a business environment where transaction costs are extremely high, we find that decentralized networks are well adapted to the various uncertainties induced by long-distance trade. We also find that long-distance trade relies both on the trust...... and cooperation shared among local traders, and on the distant ties developed with foreign partners from a different origin, religion or culture. Studying the spatial structure of trade networks, we find that in those markets where trade is recent and where most of the traders are not native of the region...
Shackelford, Linda; Griffith, Bryan
Resistance exercise on ISS has proven effective in maintaining bone mineral density and muscle mass. Exploration missions require exercise with similar high loads using equipment with less mass and volume and greater safety and reliability than resistance exercise equipment used on ISS (iRED, ARED, FWED). Load Bearing Equipment (LBE) uses each exercising person to create and control the load to the partner.
There are three primary mariculture products grown in California waters: oysters, mussels, and abalone. In total, the California mariculture industry earns revenues of about $6.5 million. Water quality degradation was the primary concern of most growers. Coliform bacteria and pesticide residues are currently threatening several shallow-water sites. Lease holders (and potential lease holders) for deep-water sites state that coliform bacteria from municipal sewer outfalls and offshore oil and gas drilling effluents are the greatest dangers to their profitability. The Southern California Educational Initiative is an attempt to determine whether such concerns are warranted. A simple model of economic externalities was described to highlight the scientific data one must gather so as to choose the optimal production levels for both energy and mariculture resources. That information is necessary to assess the economic consequences to the California mariculture industry of chronic exposure to oil and gas development. The co-development model shows that the marginal (incremental) effects of oil production on mariculture costs needs to be assessed. The model also shows that if the effects are moderated by distance from the point of discharge, such changes must be estimated in order to determine optimal lease boundaries. The report concludes that interdisciplinary cooperation is essential for designing a co-development plan that maximizes the social welfare to be gained from developing multiple coastal resources
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating leas...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-82,339] Mondelez Global LLC... for Worker Adjustment Assistance on February 20, 2013, applicable to workers of Mondelez Global LLC... expense, and administration, including the continuous improvement team. New information obtained by the...
Using social network analysis, this paper studies the structure of trade networks that developed across West African borders. The first part aims to understand the centralization of cross-border trade networks. In a business environment where transaction costs are extremely high, we find...... developed with foreign partners from a different origin, religion or culture. In the second part, we study the spatial structure of trade networks and the influence of national borders on the development of social ties. The paper shows that the spatial form of trade networks is constrained by the historical...... origin of the traders engaged in cross-border activities. In those markets where trade is recent and where most of the traders are not native of the region, national borders are likely to exert a greater influence than in those regions where trade has pre-colonial roots....
With the increased use of trackless diesel and electrical equipment underground, the fire danger associated with this equipment has increased. The need for adequate fire prevention and protection on all aspects of trackless mechanised mining must be taken into consideration. This paper describes briefly the causes of fires on trackless equipment and the precautions taken to reduce the risk of ignition. 1 tab.
Mira G. Baron; Sigal Kaplan
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 ...
The Purex process is the solvent extraction system that uses tributyl phosphate as the extractant for separating uranium and plutonium from irradiated reactor fuels. Since the first flowsheet was proposed at Oak Ridge National Laboratory in 1950, the process has endured for over 30 years with only minor modifications. The spread of the technology was rapid, and worldwide use or research on Purex-type processes was reported by the time of the 1955 Geneva Conference. The overall performance of the process has been so good that there are no serious contenders for replacing it soon. This paper presents: process description; equipment performance (mixer-settlers, pulse columns, rapid contactors); fission product decontamination; solvent effects (solvent degradation products); and partitioning of uranium and plutonium
.... We also assessed management controls as they applied to the overall audit objective. The MTMC attempted to improve its reporting of property, plant, and equipment values for the FY 1996 Defense Business Operations Fund financial statements...
Thams, Meg; Glueck, Deborah
The purpose of this study was to determine if a gap exists in the skill and knowledge businesses require of marketing employees and what the Association to Advance Collegiate Schools of Business (AACSB) accredited schools actually provide. In this quantitative study, two set of data were collected and compared, and a gap analysis conducted. A questionnaire was used to obtain data from members of the Business Marketing Association (BMA) regarding course preferences that would best prepare stud...
... 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...
Garrison, Lynn; Jasper, Gwen
The Small Business Innovation Research (SBIR)/Small Business Technology Transfer (STTR) programs fund the research, development, and demonstration of innovative technologies that fulfill NASA's needs as described in the annual Solicitations and have significant potential for successful commercialization. The only eligible participants are small business concern (SBC) with 500 or fewer employees or a nonprofit research institute such as a university or a research laboratory with ties to an SBC. These programs are potential sources of seed funding for the development of small business innovations.
... 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...
Ideally, the original supplier of a piece of nuclear safety-related equipment has performed a qualification program and will continue to support that equipment throughout the lifetime of the nuclear power plants in which in equipment is installed. The supplier's nuclear quality assurance program will be maintained and he will continue to offer all necessary replacement parts. These parts will be identical to the original parts, certified to the original purchase order requirements, and the parts will be offered at competitive prices. Due to the changing nature of the nuclear plant equipment market, however, one or more of those ideal features are frequently unavailable when safety-related replacement equipment or parts are required. Thus, the process of equipment and parts qualification has had to adjust in order to ensure obtaining qualified replacements when needed. This paper presents some new directions taken in the qualification of replacement equipment and parts to meet changes in the marketplace
Roberson, Judy A.; Webber, Carrie A.; McWhinney, Marla C.; Brown, Richard E.; Pinckard, Margaret J.; Busch, John F.
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. 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 twelve commercial buildings in California, Georgia, and Pennsylvania: two health care buildings, two large offices (> 500 employees each), three medium offices (50-500 employees), four education buildings, and one ''small office'' that is actually an aggregate of five small businesses. Two buildings are in the San Francisco Bay area of California, five are in
Forestieri, Kathleen; Karlen, Janice; Coiro, Robert; Gabriel, Theodore; Leff, Elaine; Silverman, Barry; Wertheimer, David
This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its business and administration and business management programs report, and includes the following items: (1) a description of the mission and goals of the Department of Accounting and Managerial Studies;…
The knowledge of how the environment and load of organic material in general and especially polymers and lubricants, is affecting the degradation of important properties, have increased during the last decade. However the restrictions using established additives like some color pigments due to their poisonousness e.g. pigments based at cadmium, lead, mercury etc. have caused problems when replacing additives to polymers. The replacement additives have often been used in new design without going through the required material qualification procedure. There have also been observed that some non-qualified and non-approved materials have been installed in some power plants due to false documentation. There are also a lot of new manufacturers, of materials similar to the previously qualified materials, active at the market. This increases the difficulty to ensure that the required material quality is used. New materials, new additives and new manufacturers makes if more and more difficult to assure that the expected material is present. This causes more strict demands of how the new materials often used in equipment at type-testing and in replacement materials are analyzed and documented. By implementing new steps for chemical, mechanical and electrical analysis and increase the general quality assurance content this issue can be managed. (authors)
Biest, O. v.d.
The research activities of the Division at the Petten Establishment have the aims of characterising the properties of high temperature materials in industrial process environments and of understanding the structures involved in order to gain an insight into behavioural mechanisms. Metallic materials fall within the scope of the programme; the activities are, at present, almost entirely concerned with austenitic steels and nickel based alloys. Starting in 1984, advanced ceramic materials will be studied as well. The equipment available permits the study of mechanical properties in controlled gaseous environments, of the rates and mechanisms of corrosive reactions between materials and those environments, and of the surface and bulk structures by advanced physical techniques. Special preparation and treatment techniques are available. The Division has developed a Data Bank on high temperature alloys. It also operates an information Centre, the activities of which include the organisation of scientific meetings, the commissioning of ''state of the art'' studies on topics in the field of high temperature materials and their applications and the development of a inventory of current research activities in the field in Europe. This booklet is intended to present the facilities and services of the Division to the organizations which are interested in its programmes of work
... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...
Full Text Available This paper investigates the impacts of smoke-free housing policies on compliance, enforcement and smoking behavior. From 2012 to 2014, we studied two affordable housing providers in Canada with comprehensive smoke-free policies: Waterloo Regional Housing that required new leases to be non-smoking and exempted existing leases, and Yukon Housing Corporation that required all leases (existing and new to be non-smoking. Focus groups and key informant interviews were conducted with 31 housing and public health staff involved in policy development and implementation, and qualitative interviews with 56 tenants. Both types of smoke-free policies helped tenants to reduce and quit smoking. However, exempting existing tenants from the policy created challenges for monitoring compliance and enforcing the policy, and resulted in ongoing tobacco smoke exposure. Moreover, some new tenants were smoking in exempted units, which undermined the policy and maintained smoking behavior. Our findings support the implementation of complete smoke-free housing policies that do not exempt existing leases to avoid many of the problems experienced by staff and tenants. In jurisdictions where exempting existing leases is still required by law, adequate staff resources for monitoring and enforcement, along with consistent and clear communication (particularly regarding balconies, patios and outdoor spaces will encourage compliance. Keywords: Smoke-free policy, Housing, Tobacco smoke pollution, Smoking cessation, Qualitative research
The main purpose of this research is to formulate a preliminary business plan for a business consultancy which will operate between Finland and Turkey and be headquartered in Finland. The research focuses on practical information on entrepreneurship, business planning and business models as well as starting up a new business in Finland. During the theoretical framework, information is provided on entrepreneurship and business planning. Hoffren’s Dynamic Business Model and Osterwalder’s Bu...
Full Text Available En agosto de 2010, La International Accounting Standards Board (IASB y Financial AccountingStandards Board (FASB presentó un proyecto que propone un nuevo modelo de tratamientocontable para el arrendamiento. El propósito principal del Discussion Paper: Leases PreliminaryViews 2009 y el Exposure Draft: Leases 2010, emitidos conjuntamente por IASB y FASB, esla unificación en la presentación y tratamiento contable de la información financiera delarrendamiento a nivel internacional.Por un lado, la propuesta presentada en el Discussion Paper 2009 modificará los estándares delos arrendamientos e impactará aquellas empresas que utilicen contratos de arrendamientooperativo para sus activos fijos. Esto debido a que, bajo la actual NIC 17, el arrendatario noreconoce todas las obligaciones que genera el arrendamiento y por lo tanto, distorsiona losresultados afectando el proceso de toma de decisiones.Por otro lado, la propuesta del FASB plantea que, en el Estado de Situación Financiera,deben reconocerse los derechos y obligaciones del arrendatario bajo cualquier modelo dearrendamiento. Esto significará que se reconocerá un activo por el arrendamiento1 y un pasivopor los pagos futuros2. Asimismo la contabilidad del arrendador también se verá afectada, yaque la propuesta sugiere que el arrendador escoja entre dos modelos contables, los cualesdependen de la transferencia de riesgos y beneficios al momento de realizar el contrato dearrendamiento. Por lo tanto, la presente investigación tiene comoobjetivo analizar los impactos y dificultades de lanueva propuesta. Para esto se tendrán en cuentatanto la perspectiva de los arrendadores comode los arrendatarios.
Full Text Available The opening of the telecommunications market is acceleration due to the world trends of deregulation and privatization under the WTO basic telecommunications agreements. Diversification of services and fast and efficient equipment procurement are becoming necessary conditions for the survival of telecommunications operators. However, the issue here is that telecommunications operators are still bound by the GPA (Government Procurement Agreement based on conditions of monopoly even though the procurement market in Korean is open substantially since 1997. Under such conditions, the continued application of the GPA on telecommunications operator who is highly competitive may result in a negative impact on the telecommunications business and quality of telecommunications service by undermining the autonomy of operator and decreasing operator’s procurement competitiveness. Therefore, this study examines the GPA and the issues raised by the agreement, and also attempts to suggest revisions or means of abrogating the unfair GPA with regards to the development and deregulation of the telecommunications business.
The planned activities of the Canadian oil and gas products and energy equipment industry for 1996-1997, were presented. The sector is made up of approximately 1500 small and medium sized enterprises. The Canadian oil field manufacturing and servicing industry holds only a small 2.5% share of the world export market, but it is recognized internationally as one of the leading suppliers of advanced petroleum equipment. Their exports include specialized equipment for extracting oil sands, gathering and treatment facilities for sour gas, underbalanced drilling technologies, equipment for wells experiencing declining production rates, top motor drives, winter drilling rigs, and horizontal drilling technologies. They also offer petroleum industry software products. Most exploration and production equipment sold abroad by Canadian firms is manufactured in Canada, but there is an increasing trend toward manufacturing in the country of operation. 2 tabs
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
Perloff, David S.
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.
ANDREESCU Nicoleta Alina
Full Text Available In this paper, we have studied the evolution of the business ethics concept through the prism of definitions from some renowned authors in the field and through the approach model of the business ethics and by implementing it in the company level. We have found out that in the last 40 years this concept has evolved from a theoretical aspect, as well as a practical one. Companies are motivated to implement ethics and compliance programs in business so that they can manage the changes that come from society. If, until recently, all that mattered for a company was profit, in the last decades, the situation changed. In order to develop a durable business, it is essential to have a good reputation. Owning and implementing an ethics and compliance program in business has become an imperative for companies, regardless of their activity sector. The role of the compliance department becomes more pregnant in each company: the employees need safety, the existence of communication lines provides comfort. From the partners in business’ point of view, owning such a program is a necessity, a condition, and not conforming to the principles of business ethics can lead to the isolation of the company. The ethics and compliance programs in business are instruments that protect the company by implementing certain proactive identification mechanisms that ensure the development of an ethical organizational culture.
Leach, James A.
Topics discussed include integrating small business ownership with existing programs; establishing awareness, exploration, and orientation activities; and preparation for small business ownership. A curriculum guide developed for teaching small business ownership and management is also described. (TA)
The objective and scope of this document are to list and briefly describe the major control and communication equipment necessary for waste package emplacement at the proposed nuclear waste repository at Yucca Mountain. Primary performance characteristics and some specialized design features of the required equipment are explained and summarized in the individual subsections of this document. This task was evaluated in accordance with QAP-2-0 and found not to be quality affecting. Therefore, this document was prepared in accordance with NAP-MG-012. The following control and communication equipment are addressed in this document: (1) Programmable Logic Controllers (PLC's); (2) Leaky Feeder Radio Frequency Communication Equipment; (3) Slotted Microwave guide Communication Equipment; (4) Vision Systems; (5) Radio Control Equipment; and (6) Enclosure Cooling Systems
Merigó Lindahl, José M.; Gil Lafuente, Anna Maria; Gil Lafuente, Jaime
This special issue of the Journal of Business & Industrial Marketing, entitled "Business, Industrial Marketing and Uncertainty", presents selected extended studies that were presented at the European Academy of Management and Business Economics Conference (AEDEM 2012).
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
Lindgren, Peter; Abdullah, Maizura Ailin
Too many businesses are being marginalized by blind "business model innovations (BMIs)" and simple "BMIs". As documented in previous research (Markides 2008, Lindgren 2012), most businesses perform BMIs at a reactive level i.e. perceiving what the market, customers and network partners might want...... rather than what they actually demand. Few businesses have the ability to proactively lead BMIs and on a strategic level lead BMIs to something that fits the business’s long term perspective (Hamel 2011). Apple, Ryanair, Facebook, Zappo are some businesses that have shown BMI Leadership (BMIL......) in a proactive way - and more importantly, as some examples of first level BMIL. The overall aim of the BMIL is to prevent businesses from being marginalized by the BMI and thereby to optimize the business’s total BMI investment. The literature research and case research we studied gave us some important...
... Sanitary Standards and accepted practices currently in effect for such equipment. (c) New or replacement equipment or machinery (including any replacement parts) brought onto the premises of any official plant... equipment and machinery, and any replacement parts for such equipment and machinery. Totally enclosed...
... Potash Leasing and Development Within the Designated Potash Area of Eddy and Lea Counties, NM AGENCY... and supersedes the Order of the Secretary of the Interior, dated October 28, 1986 (51 FR 39425), and...-development of oil and gas and potash deposits owned by the United States within the Designated Potash Area...
Morgan, D.L.; Srite, B.E.
1 - Description of problem or function: PROMSYS is a computer system designed to automate the scheduling of routine maintenance and inspection of plant equipment. This 'programmed maintenance' provides the detailed planning and accomplishment of lubrication, inspection, and similar repetitive maintenance activities which can be scheduled at specified predetermined intervals throughout the year. The equipment items included are the typical pumps, blowers, motors, compressors, automotive equipment, refrigeration units, filtering systems, machine shop equipment, cranes, elevators, motor-generator sets, and electrical switchgear found throughout industry, as well as cell ventilation, shielding, containment, and material handling equipment unique to nuclear research and development facilities. Four related programs are used to produce sorted schedule lists, delinquent work lists, and optional master lists. Five additional programs are used to create and maintain records of all scheduled and unscheduled maintenance history. 2 - Method of solution: Service specifications and frequency are established and stored. The computer program reviews schedules weekly and prints, on schedule cards, instructions for service that is due the following week. The basic output from the computer program comes in two forms: programmed-maintenance schedule cards and programmed-maintenance data sheets. The data sheets can be issued in numerical building, route, and location number sequence as equipment lists, grouped for work assigned to a particular foreman as the foreman's equipment list, or grouped by work charged to a particular work order as the work-order list. Data sheets grouped by equipment classification are called the equipment classification list
....; d/b/a Colorado Springs Marble and Granite Including On-Site Leased Workers From Express Employment... Colorado Springs Marble and Granite, Colorado Springs, Colorado (hereafter collectively referred to as..., Inc., d/b/a Colorado Springs Marble and Granite, including on-site leased workers from Express...
Fan, Wei (David); Gemar, Mason D.; Machemehl, Randy
The primary function of equipment managers is to replace the right equipment at the right time and at the lowest overall cost. In this paper, the opportunities and challenges associated with equipment replacement optimization (ERO) are discussed in detail. First, a comprehensive review of the state-of-the art and state-of-the practice literature for the ERO problem is conducted. Second, a dynamic programming (DP) based optimization solution methodology is presented to solve the ERO problem. T...
Title: History and development of the tennis equipment. Aim of the work: Process an integral, tabular and synoptic historical development overview of the tennis equipment. This owerview will cover the period since the early beginnings of the game to present days. Methods: Advance work has historical charakter therefore used methods are historiogaphical methods such as chronological method and historical method. Results: Produce tabular description of the tennis equipment by means of reading a...
Hassan, Salleh; Christopher, Theo
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...
The business model concept is gaining traction in different disciplines but is still criticized for being fuzzy and vague and lacking consensus on its definition and compositional elements. In this paper we set out to advance our understanding of the business model concept by addressing three areas of foundational research: business model definitions, business model elements, and business model archetypes. We define a business model as a representation of the value logic of an organization in...
Social media is the largest communication channel today, both inside and outside of the business world. The generation born in 1980s and 1990s which is known as generation Y, enjoys and benefits from sharing data on social media to communicate with each other and get feedback. Using collected data from social media assists business processes and development, since it provides new avenues for product distribution and customer analysis. Because collecting online customer’s data a...
... subject to general leasing and mining laws, is now held in trust by the United States for Indian tribes. Existing mineral prospecting permits, exploration and mining leases on these lands, issued prior to these... CFR chapter II, shall be made to the superintendent having administrative jurisdiction over the land...
... sell tobacco products in vending machines in Government-owned and leased space? 102-74.75 Section 102... Services § 102-74.75 May Federal agencies sell tobacco products in vending machines in Government-owned and leased space? No. Section 636 of Public Law 104-52 prohibits the sale of tobacco products in vending...
Bernardez, Mariano L.
What is the business of business? How can planners and investors anticipate the true chances of failure and success of a business idea? This article describes a rationale for developing successful new business on the basis of a simple, sensible idea: the business of any business is to make its clients successful enough to continue purchasing and…
R. Narasimhan (Krishtel eMaging) 1461 1996 Oct 15 13:05:22
This special issue is motivated by the recent upsurge of research activity in the areas of electronic commerce and electronic business both in India and all over the world. The current ... Monte Carlo methods for pricing financial options are then.
Smyrnakis, Christos; Phocas-Cosmetatos, Alex; Kynigalakis, Kostantinos
Large scale Concentrated Solar Power (CSP) plants need large plots of land with very high solar resource and thus are often deployed in desert areas which are usually owned by the state or a municipal authority. This study discusses the implication and practices of land lease policies with regards to CSP development. The strategy followed on a land lease is examined by definition on a case-specific basis and this text is by no means exhaustive with regards to its content. The study also discusses the pricing of land in various cases, presents the governing types of land lease and their effect on the economic performance of hypothetical CSP projects under various cases.
Álvaro-Moya, Adoración; Donzé, Pierre-Yves
This article traces back the origins and nature of business history to stress its potential to dialogue with other social sciences and, in particular, with management studies. It also summarizes the main current trends in business history research to later propose the research lines that editors would like to promote from an interdisciplinary approach and in the direction of a fruitful exchange with scholars active in management and organization studies.
Full Text Available This article traces back the origins and nature of business history to stress its potential to dialogue with other social sciences and, in particular, with management studies. It also summarizes the main current trends in business history research to later propose the research lines that editors would like to promote from an interdisciplinary approach and in the direction of a fruitful exchange with scholars active in management and organization studies.
TANASE, George Cosmin
Globalisation, volatile markets, legal changes and technical progress have an immense impact on business environments in most industries. More and more IT is deployed to manage the complexity. As a result, companies and organisations have to handle growing volumes of data which have become a valuable asset. The ability to benefit from this asset is increasingly essential for business success. Therefore, fast storage, reliable data access, intelligent information retrieval, and new decision-ma...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may MMS or the Secretary extend or cancel... When may MMS or the Secretary extend or cancel a lease at the development and production stage? (a) MMS..., the Secretary will cancel the lease: (1) When the 5-year period in paragraph (a)(1) of this section...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35364] R. J. Corman Railroad Company/Bardstown Line--Lease and Operation Exemption--R. J. Corman Railroad Property, LLC R. J... notice of exemption under 49 CFR 1150.41 to lease from R. J. Corman Railroad Property, LLC (RJC Railroad...
Agich, G J
This paper analyzes one dimension of the frequently alleged contradiction between treating medicine as a business and as a profession, namely the incompatibility between viewing the physician patient relationship in economic and moral terms. The paper explores the utilitarian foundations of economics and the deontological foundations of professional medical ethics as one source for the business/medicine conflict that influences beliefs about the proper understanding of the therapeutic relationship. It then, focuses on the contrast and distinction between medicine as business and profession by critically analyzing the classic economic view of the moral status of medicine articulated by Kenneth Arrow. The paper concludes with a discussion of some advantages associated with regarding medicine as a business.
Meneghetti, M.F. [Western Management Consultants, Calgary, AB (Canada)
The potential role of the information highway in the energy business was reviewed. Economic challenges, technology trends, and the opportunities available to the energy industry to exploit information technology were outlined. The `virtual` economy was identified as one of the consequences resulting from information technology, which will most likely have an impact on all aspects of the economy, including the energy industry, especially marketing. Electronic Data Interchange (EDI) for detailed business transactions, on-line services for information sharing, news, and discussion, the Internet for e-mail research, publishing, and customer contact, specialty applications for specific business functions, industry restructuring, and Fax transmission were pinpointed as the applications most likely to have the greatest impact on the business aspects of the energy industry.
Is there a link between the stock market and business investment? Empirical evidence indicates that there is. A firm tends to invest more when its stock price increases, and it tends to invest less when the price falls. In “Stock Prices and Business Investment,” Yaron Leitner discusses existing research that explains this relationship. One question under consideration is whether the stock market actually improves investment decisions.
Kristensen, Kai; Martensen, Anne; Grønholdt, Lars
The topic for this paper is the link between customer satisfaction and business performance, which makes it possible to use customer satisfaction measures as basis for creating business excellence. First, the paper presents microeconomic models for the relationship between customer satisfaction......, customer loyalty and performance, and optimal customer satisfaction is characterized which will help management choose the right quality parameters for improvement. Second, the paper describes empirical evidence that customer satisfaction measures, based on a modelling approach, have impact on economic...