WorldWideScience

Sample records for gas lease applications

  1. Formation of the oil and gas lease

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  2. Aspects of royalty clauses inside freehold oil and gas leases

    International Nuclear Information System (INIS)

    Hughes, N.T.

    1998-01-01

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

  3. Lessee's obligations under the oil and gas lease

    International Nuclear Information System (INIS)

    Malcolm, R.T.

    1998-01-01

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

  4. Oil and gas leasing/production program

    International Nuclear Information System (INIS)

    Heimberger, M.L.

    1992-01-01

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

  5. 25 CFR 213.6 - Leases for minerals other than oil and gas.

    Science.gov (United States)

    2010-04-01

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

  6. MMS trims proposed schedule for OCS oil and gas lease sales

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

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

  7. 75 FR 38543 - Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594

    Science.gov (United States)

    2010-07-02

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

  8. 76 FR 2881 - Fishlake National Forest; Utah; Oil and Gas Leasing EIS

    Science.gov (United States)

    2011-01-18

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

  9. Application of Securitization of Leasing Assets

    Directory of Open Access Journals (Sweden)

    Igor Viktorovich Linev

    2014-01-01

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

  10. 75 FR 53981 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California

    Science.gov (United States)

    2010-09-02

    ... 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...

  11. 76 FR 22422 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California

    Science.gov (United States)

    2011-04-21

    ... 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...

  12. 75 FR 32812 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California

    Science.gov (United States)

    2010-06-09

    ... 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...

  13. 76 FR 66080 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California

    Science.gov (United States)

    2011-10-25

    ... 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...

  14. 77 FR 9959 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California

    Science.gov (United States)

    2012-02-21

    ... 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...

  15. 30 CFR 203.71 - How does MMS allocate a field's suspension volume between my lease and other leases on my field?

    Science.gov (United States)

    2010-07-01

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

  16. Gulf of Alaska/Yakutat Planning Area oil and gas lease sale 158: Draft environmental impact statement

    International Nuclear Information System (INIS)

    1995-12-01

    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

  17. 76 FR 46839 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95192

    Science.gov (United States)

    2011-08-03

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

  18. 12 CFR 714.7 - What are the insurance requirements applicable to leasing?

    Science.gov (United States)

    2010-01-01

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

  19. 76 FR 68502 - National Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the...

    Science.gov (United States)

    2011-11-04

    ... 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...

  20. 25 CFR 215.23a - Suspension of operations and production on leases for minerals other than oil and gas.

    Science.gov (United States)

    2010-04-01

    ... 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...

  1. 76 FR 30956 - Outer Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193

    Science.gov (United States)

    2011-05-27

    ... 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...

  2. 78 FR 65589 - Leasing of Osage Reservation Lands for Oil and Gas Mining

    Science.gov (United States)

    2013-11-01

    ... 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...

  3. 77 FR 21106 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95190, North Dakota

    Science.gov (United States)

    2012-04-09

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

  4. Selected issues in the context of the assignment, surrender and termination of the freehold oil and gas lease

    International Nuclear Information System (INIS)

    Sevalrud, D.L.

    1998-01-01

    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

  5. Innovative options for structuring oil and gas leases and exploration permits on Aboriginal lands

    International Nuclear Information System (INIS)

    Douglas, W.; Wells, M.

    1999-01-01

    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

  6. 30 CFR 256.50 - Dating of leases.

    Science.gov (United States)

    2010-07-01

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

  7. 30 CFR 203.63 - Does my application have to include all leases in the field?

    Science.gov (United States)

    2010-07-01

    ...) The Regional Director maintains a Field Names Master List with updates of all leases in each... application for all leases that are part of the designated field on the date of application, except as... eventually become part of the authorized field. Therefore, if you have any other leases that you believe may...

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

    International Nuclear Information System (INIS)

    1996-01-01

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

  9. The application of chemical leasing business models in Mexico.

    Science.gov (United States)

    Schwager, Petra; Moser, Frank

    2006-03-01

    being achieved through the development of company specific business models that implement the above-indicated Chemical Leasing concept with the support from the Mexican National Cleaner Production Centre (NCPC). The implementation of Chemical Leasing in Mexico has proven to be an efficient instrument in enhancing sustainable chemical management and significantly reducing emissions in Mexico. Several companies from the chemical industrial sector implement or agreed to implement chemical leasing business models. Based on the positive findings of the project, several Mexican companies started to negotiate contents of possible Chemical Leasing contracts with suitable business partners. The project further aimed at disseminating information on Chemical Leasing. It successfully attracted globally operating companies in the chemicals sector to explore possibilities to implement Chemical Leasing business models in Mexico. At the international level, the results of the UNIDO project were presented on 20th September 2005 during a side event of the Strategic Approach to International Chemicals Management (SAICM) Preparation Conference in Vienna. To facilitate the promotion and application of Chemical Leasing project at international level, UNIDO is currently developing a number of tools to standardize Chemical Leasing projects. These include, among others, Chemical leasing contract models; Chemical Leasing data base to find partners for chemical leasing; and guidelines to implement Chemical Leasing projects and work programmes.

  10. 30 CFR 256.80 - Leases of other minerals.

    Science.gov (United States)

    2010-07-01

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

  11. 25 CFR 213.24 - Rate of rents and royalties on oil and gas leases.

    Science.gov (United States)

    2010-04-01

    ... 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...

  12. Economic effects of oil and gas development on marine aquaculture leases. Study 17. Final report

    International Nuclear Information System (INIS)

    Caswell, M.F.

    1991-03-01

    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

  13. 25 CFR 211.51 - Surrender of leases.

    Science.gov (United States)

    2010-04-01

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

  14. Competition and performance in OCS oil and gas lease sales and lease development, 1954-1969

    Science.gov (United States)

    Mead, Walter J.; Sorensen, Philip Edward

    1980-01-01

    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.

  15. 48 CFR 23.704 - Application to Government-owned or -leased facilities.

    Science.gov (United States)

    2010-10-01

    ... ACQUISITION REGULATION SOCIOECONOMIC PROGRAMS ENVIRONMENT, ENERGY AND WATER EFFICIENCY, RENEWABLE ENERGY... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Application to Government... and Services 23.704 Application to Government-owned or -leased facilities. Executive Order 13101...

  16. 12 CFR 714.8 - Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements?

    Science.gov (United States)

    2010-01-01

    ... provisions, or interest rate provisions, applicable in leasing arrangements? You are not subject to the early... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements? 714.8 Section 714.8 Banks and Banking NATIONAL...

  17. 78 FR 52562 - Outer Continental Shelf (OCS), Gulf of Mexico (GOM), Oil and Gas Lease Sales, Central Planning...

    Science.gov (United States)

    2013-08-23

    ... Prepare a Supplemental Environmental Impact Statement (EIS). SUMMARY: Consistent with the regulations... Supplemental EIS will update the environmental and socioeconomic analyses in the Gulf of Mexico OCS Oil and Gas... Area Lease Sales 227, 231, 235, 241, and 247, Final Environmental Impact Statement (OCS EIS/EA BOEM...

  18. 25 CFR 215.6 - Applications for leases; consent of Indian owners.

    Science.gov (United States)

    2010-04-01

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

  19. 30 CFR 256.8 - Leasing maps and diagrams.

    Science.gov (United States)

    2010-07-01

    ... 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...

  20. Accounting for uncertainty and risk in assessments of impacts for offshore oil and gas leasing proposals

    International Nuclear Information System (INIS)

    Wildermann, R.; Beittel, R.

    1993-01-01

    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

  1. Leveraged Leasing in the Federal Sector.

    Science.gov (United States)

    1983-12-01

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

  2. Estimating the impact of royalty relief on oil and gas production on marginal state leases in the US

    International Nuclear Information System (INIS)

    Dismukes, David E.; Burke, Jeffrey M.; Mesyanzhinov, Dmitry V.

    2006-01-01

    An emerging challenge for several energy-producing states will be the development of policies that encourage the continued economic development of maturing oil and gas properties. Production rates naturally decline as wells age. This is particularly true for properties approaching 'marginal' status in many energy-producing states where continued operation under expected economic conditions becomes questionable. Premature shut-in of these wells may entail loss of production, economic output, employment, and state revenues. This paper examines the potential impact of royalty relief on state leases and economic production using Louisiana as a case study. Two production related measures for state leases are estimated: (1) current production position relative to the age of the property and (2) the current costs of production for the given property at a given or anticipated level of output. Those wells/leases that are estimated as having negative profitability (i.e., losses) or operating at break-even levels are candidates for 'marginal' classification. The number of wells and production associated with these marginal leases will then be estimated. The economic impacts of offering royalty relief at the 25% level are considered. Under the royalty relief scenario, a minimal amount of increased revenues is realized by the state and the discount provides only incremental production from marginal wells relative to total state production

  3. 75 FR 17156 - Gulf of Mexico, Outer Continental Shelf, Western Planning Area, Oil and Gas Lease Sale 215 (2010...

    Science.gov (United States)

    2010-04-05

    ... environmental assessment (EA) for proposed Gulf of Mexico Outer Continental Shelf (OCS) oil and gas Lease Sale... Environmental Impact Statement; Volumes I and II (Multisale EIS, OCS EIS/EA MMS 2007-018) and in the Gulf of...; Western Planning Area Sales 210, 215, and 218--Final Supplemental Environmental Impact Statement...

  4. US crude oil, natural gas, and natural gas liquids reserves

    International Nuclear Information System (INIS)

    1992-01-01

    This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1991, as well as production volumes for the United States, and selected States and State subdivisions for the year 1991. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), its two major components (nonassociated and associated-dissolved gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, two components of natural gas liquids, lease condensate and natural gas plant liquids, have their reserves and production data presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1991 is also presented

  5. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Science.gov (United States)

    2010-04-01

    ... 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...

  6. 77 FR 71814 - Oil, Gas, and Potash Leasing and Development Within the Designated Potash Area of Eddy and Lea...

    Science.gov (United States)

    2012-12-04

    ... 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...

  7. Lease of agricultural land in public ownership

    Directory of Open Access Journals (Sweden)

    Baturan Luka

    2014-01-01

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

  8. Conventional Leasing vs Islamic Leasing

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2014-12-01

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

  9. 30 CFR 285.408 - May I assign my lease or grant interest?

    Science.gov (United States)

    2010-07-01

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

  10. Remedying breaches or non-performance of the lease

    International Nuclear Information System (INIS)

    Sali, L.M.

    1998-01-01

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

  11. Federal Offshore Statistics, 1993. Leasing, exploration, production, and revenue as of December 31, 1993

    Energy Technology Data Exchange (ETDEWEB)

    Francois, D.K.

    1994-12-31

    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.

  12. Federal coal lease readjustments: will reason prevail

    Energy Technology Data Exchange (ETDEWEB)

    Margolf, C W

    1988-01-01

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

  13. 77 FR 69735 - Consumer Leasing (Regulation M)

    Science.gov (United States)

    2012-11-21

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

  14. US crude oil, natural gas, and natural gas liquids reserves, 1992 annual report

    Energy Technology Data Exchange (ETDEWEB)

    1993-10-18

    This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1992, as well as production volumes for the United States, and selected States and State subdivisions for the year 1992. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), its two major components (nonassociated and associated-dissolved gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, two components of natural gas liquids, lease condensate and natural gas plant liquids, have their reserves and production data presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1992 is provided.

  15. US crude oil, natural gas, and natural gas liquids reserves, 1992 annual report

    International Nuclear Information System (INIS)

    1993-01-01

    This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1992, as well as production volumes for the United States, and selected States and State subdivisions for the year 1992. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), its two major components (nonassociated and associated-dissolved gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, two components of natural gas liquids, lease condensate and natural gas plant liquids, have their reserves and production data presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1992 is provided

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

    Directory of Open Access Journals (Sweden)

    Anna Bandlerová

    2016-12-01

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

  17. Central Gulf of Mexico lease sale draws weak industry response

    International Nuclear Information System (INIS)

    Koen, A.D.

    1992-01-01

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

  18. RESIDUAL VALUE RISK IN AUTOMOTIVE OPERATING LEASE CONTRACTS

    Directory of Open Access Journals (Sweden)

    Ivan Tot

    2017-01-01

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

  19. U.S. crude oil, natural gas, and natural gas liquids reserves 1997 annual report

    Energy Technology Data Exchange (ETDEWEB)

    Wood, John H.; Grape, Steven G.; Green, Rhonda S.

    1998-12-01

    This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1997, as well as production volumes for the US and selected States and State subdivisions for the year 1997. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), nonassociated gas and associated-dissolved gas (which are the two major types of wet natural gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, reserve estimates for two types of natural gas liquids, lease condensate and natural gas plant liquids, are presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1997 is provided. 21 figs., 16 tabs.

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

    International Nuclear Information System (INIS)

    1996-01-01

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

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

    International Nuclear Information System (INIS)

    2002-01-01

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

  2. 36 CFR 228.104 - Consideration of requests to modify, waive, or grant exceptions to lease stipulations.

    Science.gov (United States)

    2010-07-01

    ... Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Oil and Gas Resources Leasing § 228... led the Forest Service to require the inclusion of the stipulation in the lease can be met without...

  3. 76 FR 35721 - Consumer Leasing

    Science.gov (United States)

    2011-06-20

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

  4. Federal offshore statistics: 1995 - leasing, exploration, production, and revenue as of December 31, 1995

    International Nuclear Information System (INIS)

    Gaechter, R.A.

    1997-01-01

    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

  5. Leasing nemovitostí

    OpenAIRE

    BRONCOVÁ, Jana

    2010-01-01

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

  6. Truth in Leasing.

    Science.gov (United States)

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

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

  7. 30 CFR 250.1203 - Gas measurement.

    Science.gov (United States)

    2010-07-01

    ... base pressure of 14.73 psia and reflect the same degree of water saturation as in the gas volume. (8... Federal production. (f) What are the requirements for measuring gas lost or used on a lease? (1) You must either measure or estimate the volume of gas lost or used on a lease. (2) If you measure the volume...

  8. Oil-spill risk analysis: Gulf of Mexico (Proposed Lease Sales 131/135/137) Outer Continental Shelf. Final report

    International Nuclear Information System (INIS)

    Hannon, L.J.; LaBelle, R.P.; Lear, E.M.

    1991-09-01

    The Federal Government has proposed to offer Outer Continental Shelf lands in the Gulf of Mexico for oil and gas leasing. Because oil spills may occur from activities associated with offshore oil production, the Minerals Management Service conducts a formal risk assessment. In evaluating the significance of accidental oil spills, it is important to remember that the occurrence of such spills is fundamentally probabilistic. The effects of oil spills that could occur during oil and gas production must be considered. The report summarizes results of an oil spill risk analysis conducted for the proposed Gulf of Mexico Outer Continental Shelf Lease Sales 131/135/137. The objective of this analysis was to estimate relative risks associated with oil and gas production for the proposed lease sales

  9. Gulf of Mexico OCS oil and gas lease sales 171, 174, 177, and 180 - Western Planning Area. Final environmental impact statement

    International Nuclear Information System (INIS)

    1998-05-01

    The Minerals Management Service proposes to hold annual oil and gas lease sales in the Western Planning Area (WPA) of the Gulf of Mexico Outer Continental Shelf (OCS). The proposed actions are the Western Gulf sales scheduled in the Outer Continental Shelf Oil and Gas Leasing Program: 1997-2002 (Sale 171 in 1998, Sale 174 in 1999, Sale 177 in 2000, and Sale 180 in 2001). This environmental impact statement (EIS) serves as a decision document for proposed Sale 171. This document includes the purpose and background of the proposed actions, identification of the alternatives, description of the affected environment, and an analysis of the potential environmental impacts of the proposed actions, alternatives, and associated activities, including proposed mitigating measures and their potential effects. Potential contributions to cumulative impacts resulting from activities associated with the proposed actions are also analyzed. Each of the proposed actions will offer for lease all unleased blocks in the Western Planning Area of the Gulf of Mexico OCS, with the exclusion of the East and West Flower Garden Banks (Blocks A-375 and A-398 in the High Island Area, East Addition, South Extension) and three blocks used for Naval mine warfare testing and training (Blocks 793, 799, and 816 in the Mustang Island Area). Additionally, discussions between the United States and Mexico regarding tracts beyond the U.S. Exclusive Economic Zone are ongoing and may result in the deferral of those tracts for Sale 171 (approximately 277 tracts) in the open-quotes Northern Portion of the Western Gapclose quotes (Figure 1-1). Additional copies of this EIS and the referenced visuals may be obtained from the MMS, Gulf of Mexico OCS Region, Public Information Office (MS 5034), 1201 Elmwood Park Boulevard, New Orleans, Louisiana 70123-2394, or by telephone at I-800-200-GULF

  10. US crude oil, natural gas, and natural gas liquids reserves 1996 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    The EIA annual reserves report series is the only source of comprehensive domestic proved reserves estimates. This publication is used by the Congress, Federal and State agencies, industry, and other interested parties to obtain accurate estimates of the Nation`s proved reserves of crude oil, natural gas, and natural gas liquids. These data are essential to the development, implementation, and evaluation of energy policy and legislation. This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1996, as well as production volumes for the US and selected States and State subdivisions for the year 1996. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), nonassociated gas and associated-dissolved gas (which are the two major types of wet natural gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, reserve estimates for two types of natural gas liquids, lease condensate and natural gas plant liquids, are presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1996 is provided. 21 figs., 16 tabs.

  11. THE OBJECT OF LEASING OPERATIONS

    Directory of Open Access Journals (Sweden)

    Raluca Antoanetta TOMESCU

    2017-05-01

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

  12. 76 FR 42725 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC64399

    Science.gov (United States)

    2011-07-19

    ... (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...

  13. 76 FR 35909 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC64168

    Science.gov (United States)

    2011-06-20

    ..., 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...

  14. 77 FR 11155 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC73670

    Science.gov (United States)

    2012-02-24

    ... 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...

  15. U.S. crude oil, natural gas, and natural gas liquids reserves 1995 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-11-01

    The EIA annual reserves report series is the only source of comprehensive domestic proved reserves estimates. This publication is used by the Congress, Federal and State agencies, industry, and other interested parties to obtain accurate estimates of the Nation`s proved reserves of crude oil, natural gas, and natural gas liquids. These data are essential to the development, implementation, and evaluation of energy policy and legislation. This report presents estimates of proved reserves of crude oil, natural gas, and natural gas liquids as of December 31, 1995, as well as production volumes for the US and selected States and State subdivisions for the year 1995. Estimates are presented for the following four categories of natural gas: total gas (wet after lease separation), nonassociated gas and associated-dissolved gas (which are the two major types of wet natural gas), and total dry gas (wet gas adjusted for the removal of liquids at natural gas processing plants). In addition, reserve estimates for two types of natural gas liquids, lease condensate and natural gas plant liquids, are presented. Also included is information on indicated additional crude oil reserves and crude oil, natural gas, and lease condensate reserves in nonproducing reservoirs. A discussion of notable oil and gas exploration and development activities during 1995 is provided. 21 figs., 16 tabs.

  16. 77 FR 9696 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC30486

    Science.gov (United States)

    2012-02-17

    ... (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...

  17. 12 CFR 714.3 - Must you own the leased property in an indirect leasing arrangement?

    Science.gov (United States)

    2010-01-01

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

  18. 30 CFR 285.435 - How can I relinquish a lease or a grant or parts of a lease or grant?

    Science.gov (United States)

    2010-07-01

    ..., DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER... relinquishment application with MMS. A relinquishment takes effect on the date we approve your application... obligations under the lease or grant. (b) Your relinquishment application must include: (1) Name; (2) Contact...

  19. Lease Operations Environmental Guidance Document

    Energy Technology Data Exchange (ETDEWEB)

    Bureau of Land Management

    2001-02-14

    This report contains discussions in nine different areas as follows: (1) Good Lease Operating Practices; (2) Site Assessment and Sampling; (3) Spills/Accidents; (4) Containment and Disposal of Produced Waters; (5) Restoration of Hydrocarbon Impacted Soils; (6) Restoration of Salt Impacted Soils; (7) Pit Closures; (8) Identification, Removal and Disposal of Naturally Occurring Radioactive Materials (NORM); and (9) Site Closure and Construction Methods for Abandonment Wells/Locations. This report is primary directed towards the operation of oil and gas producing wells.

  20. Chemical leasing in the context of sustainable chemistry.

    Science.gov (United States)

    Moser, Frank; Karavezyris, Vassilios; Blum, Christopher

    2015-05-01

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

  1. Industrial-energy markets: Implications for natural gas technology R and D

    International Nuclear Information System (INIS)

    Samsa, M.E.

    1989-04-01

    The paper reviews the role and competitive position of natural gas for major industrial functional uses and focuses on the key issues and factors affecting the future of natural gas use in industrial applications. Gas use is discussed within the context of all other major fuel groups used by the industrial sector. The manufacturing and nonmanufacturing segments are isolated and each of the major uses (boilers, cogeneration, process heating, feedstocks, lease and plant, and nonstationary applications) are discussed separately. A discussion is included on the implications of the analysis on GRI's R and D program and on the technical service options that are available to the gas industry

  2. 76 FR 18778 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases MTM 89460, MTM 89461, MTM 89467...

    Science.gov (United States)

    2011-04-05

    ... 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...

  3. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  4. 75 FR 6874 - Outer Continental Shelf (OCS) Central Planning Area (CPA) Gulf of Mexico (GOM) Oil and Gas Lease...

    Science.gov (United States)

    2010-02-12

    ... 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...

  5. Full Service Leasing

    OpenAIRE

    Richter, Ján

    2009-01-01

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

  6. new lease accounting and health care.

    Science.gov (United States)

    Berman, Mindy

    2016-05-01

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

  7. Advantages and disadvantages of leasing

    Directory of Open Access Journals (Sweden)

    Katarzyna Wiśniewska

    2012-12-01

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

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

    Directory of Open Access Journals (Sweden)

    M. Rabbani

    2016-04-01

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

  9. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Lei Lei

    2017-01-01

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

  11. 78 FR 49079 - Lease Modifications, Lease and Logical Mining Unit Diligence, Advance Royalty, Royalty Rates, and...

    Science.gov (United States)

    2013-08-12

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

  12. Industrial application of geothermal energy in Southeast Idaho

    Energy Technology Data Exchange (ETDEWEB)

    Batdorf, J.A.; McClain, D.W.; Gross, M.; Simmons, G.M.

    1980-02-01

    Those phosphate related and food processing industries in Southeastern Idaho are identified which require large energy inputs and the potential for direct application of geothermal energy is assessed. The total energy demand is given along with that fractional demand that can be satisfied by a geothermal source of known temperature. The potential for geothermal resource development is analyzed by examining the location of known thermal springs and wells, the location of state and federal geothermal exploration leases, and the location of federal and state oil and gas leasing activity in Southeast Idaho. Information is also presented regarding the location of geothermal, oil, and gas exploration wells in Southeast Idaho. The location of state and federal phosphate mining leases is also presented. This information is presented in table and map formats to show the proximity of exploration and development activities to current food and phosphate processing facilities and phosphate mining activities. (MHR)

  13. Oil-spill risk analysis: Central and western Gulf of Mexico Outer Continental Shelf, Lease Sales 139 and 141. Final report

    International Nuclear Information System (INIS)

    Johnson, W.R.; Lear, E.M.

    1992-02-01

    The Federal Government has proposed to offer Outer Continental Shelf lands in the Gulf of Mexico for oil and gas leasing. Because oil spills may occur from activities associated with offshore oil production, the Minerals Management Service conducts a formal risk assessment. The effects of oil spills that could occur during oil and gas production must be considered. The report summarizes results of an oil spill risk analysis conducted for the proposed Gulf of Mexico Outer Continental Shelf Lease Sales 139 and 141

  14. Leasing instruments of high-rise construction financing

    Science.gov (United States)

    Aleksandrova, Olga; Ivleva, Elena; Sukhacheva, Viktoria; Rumyantseva, Anna

    2018-03-01

    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.

  15. Coalbed gas development

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This book includes: Overview of coalbed gas development; Coalbed gas development in the West Coalbed gas development on Indian lands; Multi-mineral development conflicts; Statutory solutions to ownership disputes; State and local regulation; Environmental regulations; Status of the section 29 tax credit extension; Using the section 29 credit; Leasing coalbed gas prospects; Coalbed gas joint operating agreements and Purchase and sale agreements for coalbed gas properties

  16. Beaufort Sea planning area oil and gas Lease Sale 170. Final environmental impact statement

    International Nuclear Information System (INIS)

    1998-02-01

    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)

  17. New Trends in Leasing Accounting

    Directory of Open Access Journals (Sweden)

    Nicolae Traian Cristin

    2017-01-01

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

  18. 43 CFR 23.4 - Application for permission to conduct exploration operations.

    Science.gov (United States)

    2010-10-01

    ... to be disturbed, explore, test, or prospect for minerals (other than oil and gas) subject to disposition under the mineral leasing acts without first filing an application for, and obtaining, a permit...

  19. 75 FR 78632 - Consumer Leasing

    Science.gov (United States)

    2010-12-16

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

  20. 78 FR 33897 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2013-06-05

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

  1. 25 CFR 227.10 - Minerals other than oil and gas.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Minerals other than oil and gas. 227.10 Section 227.10 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS... Minerals other than oil and gas. Unreserved, unwithdrawn, and unallotted lands which have not been leased...

  2. 25 CFR 162.605 - Negotiation of leases.

    Science.gov (United States)

    2010-04-01

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

  3. 23 CFR 710.407 - Leasing.

    Science.gov (United States)

    2010-04-01

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

  4. 77 FR 21588 - Hart and Cooley, Inc., A Subsidiary of Tomkins, PLC Including On-Site Leased Workers from...

    Science.gov (United States)

    2012-04-10

    ... 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...

  5. Optimal Lease Contract for Remanufactured Equipment

    Science.gov (United States)

    Iskandar, B. P.; Wangsaputra, R.; Pasaribu, U. S.; Husniah, H.

    2018-03-01

    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.

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

    Data.gov (United States)

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

  7. Solar Leasing Summary, Houston Texas

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-02-14

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

  8. Telecom infrastructure leasing

    International Nuclear Information System (INIS)

    Henley, R.

    1995-01-01

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

  9. 78 FR 45557 - Gulf of Mexico, Outer Continental Shelf (OCS), Western Planning Area (WPA) Oil and Gas Lease Sale...

    Science.gov (United States)

    2013-07-29

    ... 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...

  10. 78 FR 19530 - Eastman Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers...

    Science.gov (United States)

    2013-04-01

    ... Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco..., 2011, applicable to workers of Eastman Kodak Company (GCG), Electrographic Print Solutions, including...

  11. 76 FR 175 - Faurecia Emissions Control Technologies Including On-Site Leased Workers From Adecco Employment...

    Science.gov (United States)

    2011-01-03

    ... Technologies Including On-Site Leased Workers From Adecco Employment Servcies and Emcon Technologies, Troy, MI..., applicable to workers of Faurecia Emissions Control Technologies, Troy, Michigan, including on-site leased workers from Adecco Employment Services, Troy, Michigan. The Department's notice of determination was...

  12. Operating-Lease Disclosures: an empirical investigation

    OpenAIRE

    Lückerath-Rovers, Mijntje

    2007-01-01

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

  13. 76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases MTM 99624 and MTM 99625

    Science.gov (United States)

    2011-05-17

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

  14. 76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease MTM 94684 and MTM 94685

    Science.gov (United States)

    2011-05-17

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

  15. Determinants of leasing business in emerging country

    Directory of Open Access Journals (Sweden)

    Pariang Siagian

    2017-03-01

    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.

  16. 77 FR 71612 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2012-12-03

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

  17. 25 CFR 162.212 - When will the BIA advertise Indian land for agricultural leases?

    Science.gov (United States)

    2010-04-01

    ... laws and leasing policies that have been made applicable to the land under §§ 162.109 and 162.203 of..., unless a preference in favor of individual Indians is required by a superseding tribal law or leasing policy. (c) Advertisements will require sealed bids, and they may also provide for further competitive...

  18. 32 CFR 644.136 - Leasing guidelines.

    Science.gov (United States)

    2010-07-01

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

  19. LEASING AS IMPORTANT TOOL OF AIRLINE FINANCING

    Directory of Open Access Journals (Sweden)

    V. G. Afanasiev

    2014-01-01

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

  20. 76 FR 2145 - International Paper Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From...

    Science.gov (United States)

    2011-01-12

    ... Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From Railserve, Franklin, VA..., applicable to workers and former workers of International Paper Company, Franklin Pulp & Paper Mill, Franklin... follows: All workers International Paper Company, Franklin Pulp & Paper Mill, including on-site leased...

  1. 41 CFR 102-73.100 - Is the Competition in Contracting Act of 1984, as amended (CICA), applicable to lease acquisition?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Is the Competition in Contracting Act of 1984, as amended (CICA), applicable to lease acquisition? 102-73.100 Section 102-73.100... Contracting Act of 1984 § 102-73.100 Is the Competition in Contracting Act of 1984, as amended (CICA...

  2. 76 FR 52690 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases NDM 94247, NDM 94249, and NDM...

    Science.gov (United States)

    2011-08-23

    ... 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...

  3. 30 CFR 285.201 - How will MMS issue leases?

    Science.gov (United States)

    2010-07-01

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

  4. 76 FR 27366 - CEVA Freight, LLC, Dell Logistics Division, Including On-Site Leased Workers From Prologistix...

    Science.gov (United States)

    2011-05-11

    ... Logistics Division, Including On-Site Leased Workers From Prologistix, Including Workers Whose Unemployment..., applicable to workers of CEVA Freight, LLC, Dell Logistics Division, including on-site leased workers from... workers employed at CEVA Freight, LLC, Dell Logistics Division, Winston-Salem, North Carolina who were...

  5. 78 FR 12358 - Cardinal Health, Financial Shared Services West, Including On-Site Leased Workers From Aerotek...

    Science.gov (United States)

    2013-02-22

    ... office financial services from India and the Philippines. Based on these findings, the Department is..., Financial Shared Services West, Including On- Site Leased Workers From Aerotek, eXcel Staffing, Experis..., applicable to workers of Cardinal Health, Financial Shared Services West, including on-site leased workers...

  6. 47 CFR 1.9020 - Spectrum manager leasing arrangements.

    Science.gov (United States)

    2010-10-01

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

  7. Credit constraints, consumer leasing and the automobile replacement decision

    OpenAIRE

    Kathleen W. Johnson

    1999-01-01

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

  8. 49 CFR 639.33 - Management of leased assets.

    Science.gov (United States)

    2010-10-01

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

  9. 75 FR 14624 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease

    Science.gov (United States)

    2010-03-26

    ..., 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...

  10. 12 CFR 614.4356 - Farm Credit Leasing Services Corporation.

    Science.gov (United States)

    2010-01-01

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

  11. 30 CFR 203.40 - Which leases are eligible for royalty relief as a result of drilling a deep well or a phase 1...

    Science.gov (United States)

    2010-07-01

    ... longitude in water depths entirely less than 400 meters deep. (b) The lease has not produced gas or oil from... than 200 meters and entirely less than 400 meters deep. (c) In the case of a lease located partly or... less than 400 meters of water, it must either: (1) Have been issued before November 28, 1995, and not...

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

    Science.gov (United States)

    Moser, Frank; Jakl, Thomas

    2015-04-01

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

  13. LEASE FINANCING: A NEW DUAL APPROACH

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAS

    2013-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Almir Ljeskovica

    2014-06-01

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

  15. 26 CFR 1.280F-5T - Leased property (temporary).

    Science.gov (United States)

    2010-04-01

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

  16. 18 CFR 367.18 - Criteria for classifying leases.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Yaskova, Natalia; Alekseeva, Tatyana

    2017-10-01

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

  18. 76 FR 61741 - Bmc Software, Inc. Including On-Site Leased Workers From COMSYS ITS Including Remote Workers...

    Science.gov (United States)

    2011-10-05

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,540] Bmc Software, Inc... November 23, 2010, applicable to workers of BMC Software, Inc., including on-site leased workers from... BMC Software, inc., including on-site leased workers from Comsys ITS, and including remote workers...

  19. LEASE AS INSTITUTE OF OBLIGATORY AND REAL RIGHTS

    Directory of Open Access Journals (Sweden)

    Damir Kontrec

    2016-01-01

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

  20. INFLUENCE FACTORS FOR LEASING MARKET CONTRACTS

    Directory of Open Access Journals (Sweden)

    Oana BĂRBULESCU

    2016-11-01

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

  1. Leasing wind turbines (and its alternatives)

    International Nuclear Information System (INIS)

    Johns, Jonathan H.

    1999-01-01

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

  2. Scooter Leasing : A Cradle-to-Cradle Sound Strategy?

    NARCIS (Netherlands)

    Peters, F.H.J.; De Brito, M.P.

    2010-01-01

    This article investigates the application of the Cradle-to-Cradle approach to the electric scooter vehicle, and how the concept of leasing can be used as a means to make it operational. This research is a result of a research project with Eco-Movement, a Dutch firm currently selling electric

  3. 26 CFR 1.514(f)-1 - Definition of business lease.

    Science.gov (United States)

    2010-04-01

    ... 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...

  4. 75 FR 26793 - Beam Global Spirits & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business...

    Science.gov (United States)

    2010-05-12

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

  5. 30 CFR 203.30 - Which leases are eligible for royalty relief as a result of drilling a phase 2 or phase 3 ultra...

    Science.gov (United States)

    2010-07-01

    ... 400 meters deep. (b) The lease has not produced gas or oil from a deep well or an ultra-deep well, except as provided in § 203.31(b). (c) If the lease is located entirely in more than 200 meters and entirely less than 400 meters of water, it must either: (1) Have been issued before November 28, 1995, and...

  6. 18 CFR 367.19 - Accounting for leases.

    Science.gov (United States)

    2010-04-01

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

  7. 7 CFR 765.252 - Lease of security.

    Science.gov (United States)

    2010-01-01

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

  8. Teaching Ethics with Apartment Leases.

    Science.gov (United States)

    Pomerenke, Paula J.

    1998-01-01

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

  9. 13 CFR 120.870 - Leasing Project Property.

    Science.gov (United States)

    2010-01-01

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

  10. 78 FR 76643 - Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2013-12-18

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

  11. Mineral and surface issues in oil and gas operations

    International Nuclear Information System (INIS)

    Vasseur, P.F.

    1998-01-01

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

  12. 47 CFR 76.978 - Leased access annual reporting requirement.

    Science.gov (United States)

    2010-10-01

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

  13. 12 CFR 560.41 - Leasing.

    Science.gov (United States)

    2010-01-01

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

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

    OpenAIRE

    Penttinen, Jussi

    2013-01-01

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

  15. Gas solubilities widespread applications

    CERN Document Server

    Gerrard, William

    1980-01-01

    Gas Solubilities: Widespread Applications discusses several topics concerning the various applications of gas solubilities. The first chapter of the book reviews Henr's law, while the second chapter covers the effect of temperature on gas solubility. The third chapter discusses the various gases used by Horiuti, and the following chapters evaluate the data on sulfur dioxide, chlorine data, and solubility data for hydrogen sulfide. Chapter 7 concerns itself with solubility of radon, thoron, and actinon. Chapter 8 tackles the solubilities of diborane and the gaseous hydrides of groups IV, V, and

  16. A framework for determining optimal petroleum leasing

    International Nuclear Information System (INIS)

    Robinson, D.R.

    1991-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-07-08

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

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

    International Nuclear Information System (INIS)

    1994-01-01

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

  19. Financial Leasing: Problems and Prospects of Development in Ukraine

    Directory of Open Access Journals (Sweden)

    Ganna Gridina

    2017-09-01

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

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

    Science.gov (United States)

    Aldridge, Robb

    2005-01-01

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

  1. Chemical Leasing business models and corporate social responsibility.

    Science.gov (United States)

    Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco

    2014-11-01

    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.

  2. Operating-Lease Disclosures: an empirical investigation

    NARCIS (Netherlands)

    M. Lückerath-Rovers (Mijntje)

    2007-01-01

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

  3. EVALUAREA CONTRACTELOR DE LEASING LA NIVELUL ÎNTREPRINDERII

    Directory of Open Access Journals (Sweden)

    Mihaela Diaconu

    2011-01-01

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

  4. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC73875

    Science.gov (United States)

    2012-07-23

    ... COC73875 from Baseline Minerals, Inc., for lands in Morgan County, Colorado. The petition was filed on time... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... FURTHER INFORMATION CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303...

  5. Lease Accounting in Australia: Further Empirical Evidence

    OpenAIRE

    Hassan, Salleh; Christopher, Theo

    1998-01-01

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

  6. Inventory of Owned and Leased Properties (IOLP)

    Data.gov (United States)

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

  7. International experience in the use of leasing relations in Ukraine

    Directory of Open Access Journals (Sweden)

    L.V. Mikhalchuk

    2015-09-01

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

  8. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Science.gov (United States)

    2010-01-01

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

  9. 78 FR 19444 - Pawnee National Grassland, Colorado; Oil and Gas Leasing Analysis Environmental Impact Statement

    Science.gov (United States)

    2013-04-01

    ... Leasing Analysis on the Pawnee National Grassland (PNG), was signed. That decision determined which Lands... National Grassland. Much of the PNG's federal mineral estate made available per the 1997 ROD has already... [36 CFR 228.102(e)]. Accordingly, the PNG finds it is necessary to disclose the potential effects of...

  10. 77 FR 43114 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66025

    Science.gov (United States)

    2012-07-23

    ... 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...

  11. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69997

    Science.gov (United States)

    2012-07-23

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

  12. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66019

    Science.gov (United States)

    2012-07-23

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

  13. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66020

    Science.gov (United States)

    2012-07-23

    ... 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...

  14. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66018

    Science.gov (United States)

    2012-07-23

    ... 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...

  15. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69996

    Science.gov (United States)

    2012-07-23

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

  16. FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION

    Directory of Open Access Journals (Sweden)

    Taras Sus

    2016-06-01

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

  17. 77 FR 21803 - Notice of Competitive Coal Lease Sale, Colorado

    Science.gov (United States)

    2012-04-11

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

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

    Directory of Open Access Journals (Sweden)

    Gheorghe Dinu

    2016-05-01

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

  19. Solar lease grant program. Technical progress report

    Energy Technology Data Exchange (ETDEWEB)

    1981-04-01

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

  20. Aerospace gas/liquid separator for terrestrial applications

    International Nuclear Information System (INIS)

    Mondt, J.F.

    1996-01-01

    The space gas/liquid separator, a key component in the heat transport subsystem of a space reactor power system, was developed to remove helium gas from liquid lithium in zero gravity. Helium is generated from lithium irradiation in the reactor core and would reach saturation in lithium after 48 hours of full power operations. The gas/liquid separator is also applicable for large commercial powerplants to deaerate the water before and after the feedwater heaters. Another terrestrial application is for industrial companies to use the gas/liquid separator and wet chemistry to remove all the gases from the air and only discharge clean air to the atmosphere. An additional application that resulted from this gas/liquid separator technology, was separating liquid carbon dioxide from nitrogen. This application is opposite from the space application in that it is removing a liquid from a gas rather than a gas from a liquid

  1. 77 FR 9696 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC68134

    Science.gov (United States)

    2012-02-17

    ... 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...

  2. FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

    OpenAIRE

    Snežana Miletić; Savka Vučković Milutinović

    2013-01-01

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

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

    Science.gov (United States)

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

    2010-01-01

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

  4. An analysis of the buy-vs-lease decision.

    Science.gov (United States)

    Berlin, Jonathan W; Lexa, Frank J

    2006-02-01

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

  5. 24 CFR 982.603 - SRO: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  6. Solid state gas sensors. Industrial application

    Energy Technology Data Exchange (ETDEWEB)

    Fleischer, Maximilian [Siemens AG, Muenchen (Germany). Corporate Technology; Lehmann, Mirko (eds.) [Innovative Sensor Technology (IST) AG, Wattwil (Switzerland)

    2012-11-01

    Written by experts. Richly illustrated. Encourages future research and investments in the fascinating field of gas sensors. Gas sensor products are very often the key to innovations in the fields of comfort, security, health, environment, and energy savings. This compendium focuses on what the research community labels as solid state gas sensors, where a gas directly changes the electrical properties of a solid, serving as the primary signal for the transducer. It starts with a visionary approach to how life in future buildings can benefit from the power of gas sensors. The requirements for various applications, such as for example the automotive industry, are then discussed in several chapters. Further contributions highlight current trends in new sensing principles, such as the use of nanomaterials and how to use new sensing principles for innovative applications in e.g. meteorology. So as to bring together the views of all the different groups needed to produce new gas sensing applications, renowned industrial and academic representatives report on their experiences and expectations in research, applications and industrialisation.

  7. 75 FR 29364 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC63019

    Science.gov (United States)

    2010-05-25

    ..., 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...

  8. 75 FR 59741 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69113

    Science.gov (United States)

    2010-09-28

    ..., 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...

  9. 75 FR 19999 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC72479

    Science.gov (United States)

    2010-04-16

    ... 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...

  10. Leasing of nuclear installations

    International Nuclear Information System (INIS)

    Capaccioli, Enzo.

    1977-01-01

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

  11. 29 CFR 779.225 - Leased departments.

    Science.gov (United States)

    2010-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2012-01-01

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

  13. Critical reflections on the Chemical Leasing concept

    NARCIS (Netherlands)

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

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

  14. 7 CFR 772.7 - Leasing minor program loan security.

    Science.gov (United States)

    2010-01-01

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

  15. 25 CFR 215.7 - Advertisement of sale of leases.

    Science.gov (United States)

    2010-04-01

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

  16. Představuje Re-exposure Draft: Leases cestu ke splnění záměrů IASB a FASB?

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2014-12-01

    Full Text Available Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease are a subject of criticism. The development of methodological approaches for lease reporting especially on the side of lessee that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee that will be affected by this change of methodology. Methodology/methods: The standard scientific methods were used to fulfill the defined aim. Analysis, synthesis and comparison were used in the theoretical part of the research. There was used a sample of lease contracts with various parameters (lease term in connection to useful life of leased asset, interest rate, options to extend the contract.. Based on the above mentioned sample, the impact into financial statements and 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 is evaluated as well. Findings: Application of new methodologies leads to changes in values of selected items of financial statements (financial position statement and profit and loss statement. The paper focuses on the lease contracts, which, according to the existing methodology, are mostly classified as operating lease and according to the proposed methodology would be recognized as a lease type A or B. Conclusions: The proposed standard

  17. 30 CFR 285.202 - What types of leases will MMS issue?

    Science.gov (United States)

    2010-07-01

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

  18. 30 CFR 250.119 - Will MMS approve subsurface gas storage?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Will MMS approve subsurface gas storage? 250....119 Will MMS approve subsurface gas storage? The Regional Supervisor may authorize subsurface storage of gas on the OCS, on and off-lease, for later commercial benefit. To receive MMS approval you must...

  19. Rethinking the Buy vs. Lease Decision

    Science.gov (United States)

    2014-07-01

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

  20. 47 CFR 76.971 - Commercial leased access terms and conditions.

    Science.gov (United States)

    2010-10-01

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

  1. 30 CFR 285.436 - Can MMS require lease or grant contraction?

    Science.gov (United States)

    2010-07-01

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

  2. Cost/Benefit Analysis of Leasing Versus Purchasing Computers

    National Research Council Canada - National Science Library

    Arceneaux, Alan

    1997-01-01

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

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

    International Nuclear Information System (INIS)

    1998-03-01

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

  4. DEVELOPMENT FEATURES OF LEASING RELATIONS IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    Patimat A. Abdulkhalikova

    2017-01-01

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

  5. 24 CFR 982.607 - Congregate housing: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  6. 7 CFR 767.103 - Managing leased real estate inventory property.

    Science.gov (United States)

    2010-01-01

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

  7. 12 CFR 714.2 - What are the permissible leasing arrangements?

    Science.gov (United States)

    2010-01-01

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

  8. 24 CFR 982.611 - Group home: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  9. 24 CFR 982.616 - Shared housing: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  10. 49 CFR 604.8 - Leasing FTA funded equipment and drivers.

    Science.gov (United States)

    2010-10-01

    ... 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...

  11. 12 CFR 616.6300 - Leasing policies, procedures, and underwriting standards.

    Science.gov (United States)

    2010-01-01

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

  12. 25 CFR 162.229 - How long can the term of an agricultural lease run?

    Science.gov (United States)

    2010-04-01

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

  13. 77 FR 40630 - Notice of Competitive Coal Lease Sale, Colorado

    Science.gov (United States)

    2012-07-10

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

  14. 75 FR 30430 - Notice Terminating the Exclusion of Indian Tribal Leases in the Uintah and Ouray Reservation From...

    Science.gov (United States)

    2010-06-01

    .... Lessees must value gas production from Ute Indian tribal leases on the Reservation with the index-based... Mountain Index Zone to determine the index zone price; or lessees may obtain the index-based values from..., based on a request by the Ute Indian Tribe of the Uintah and Ouray Reservation. DATES: Effective Date...

  15. Analisis Yuridis Tentang Berlakunya Force Majeur Terhadap Wanprestasi Dalam Kontrak Leasing

    OpenAIRE

    Sidauruk, Masnur

    2011-01-01

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

  16. Una aplicación de opciones reales a la valoración de contratos de leasing An application of real options to the assessment of leasing contracts

    Directory of Open Access Journals (Sweden)

    Mónica Andrea Arango Arango

    2009-07-01

    Full Text Available Este artículo es el resultado de una investigación que desarrolla un modelo para la determinación del canon de arrendamiento en un contrato de leasing sobre vehículos, incluyendo la valoración de la opción de compra implícita en éste. Para realizar esta valoración se utilizaron como base los modelos propuestos por Giaccotto et al. [1] y Gamba y Rigon [2] (en tres marcas de vehículos en Colombia para el período comprendido entre Enero de 2004 y Diciembre de 2007. Se identificó el proceso ARMA de las series de los retornos de los precios de los vehículos. Se realizaron pruebas para identificar posibles efectos ARCH en las series de los retornos de los precios de los vehículos analizados. La estimación del valor de la opción de compra del vehículo al finalizar el contrato de leasing se realiza mediante la implementación del modelo de black-scholes y de simulación Monte Carlo.This article is the result of a research that develops a model related to the determination of the rent on a leasing vehicle contract and the valuation of the call option that gives the lessee the right but not the obligation to buy the used car at the end of the contract at a specified price. We used models proposed by [1] and by [2] in three brands of vehicles in Colombia for the period between January of 2004 and December of 2007. The analysis of the time series of returns of the prices vehicles displayed an ARMA process. We also developed further tests to identify possible ARCH effects in the series of returns of prices of the vehicles analyzed. The estimation of the value of the option to purchase the vehicle at the end of the leasing contract is done by the implementation of the model of Black Scholes and Montecarlo Simulation.

  17. 26 CFR 5c.168(f)(8)-5 - Term of lease.

    Science.gov (United States)

    2010-04-01

    ... the property. Any option to extend the term of the lease, whether or not at fair market value rent..., or (2) 150 percent of the asset depreciation range (ADR) present class life (“midpoint”) of such property, applicable as of January 1, 1981 (without regard to section 167(m)(4)), published in Rev. Proc...

  18. 30 CFR 285.210 - How does MMS initiate the competitive leasing process?

    Science.gov (United States)

    2010-07-01

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

  19. 25 CFR 162.231 - How can the land be used under an agricultural lease?

    Science.gov (United States)

    2010-04-01

    ... with recognized principles of sustained yield management, integrated resource management planning, sound conservation practices, and other community goals as expressed in applicable tribal laws, leasing policies, or agricultural resource management plans. Appropriate stipulations or conservation plans must be...

  20. 30 CFR 285.437 - When can my lease or grant be canceled?

    Science.gov (United States)

    2010-07-01

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

  1. Insurance issues and natural gas vehicles. Final report, January 1992

    International Nuclear Information System (INIS)

    Squadron, W.F.; Ward, C.O.; Brown, M.H.

    1992-01-01

    GRI has been funding research on natural gas vehicle (NGV) technology since 1986. To support the activity, GRI is evaluating a number of NGV issues including fuel storage, tank inspection, system safety, refueling, U.S. auto and truck use characteristics, and the fleet vehicle infrastructure. In addition, insurance and leasing companies will require new regulations and policies to address clean-fueled vehicle fleets' emergence into the marketplace. These policies may influence and partially determine the structure of the alternatively fueled vehicle industry, and the requirements, if any, imposed upon vehicle technologies. The report asseses the insurance and leasing industries' infrastructure/institutional barriers as they relate to the introduction of natural gas fueled vehicle fleets

  2. Effects of natural gas development on forest ecosystems

    Science.gov (United States)

    Mary Beth Adams; W. Mark Ford; Thomas M. Schuler; Melissa Thomas-Van Gundy

    2011-01-01

    In 2004, an energy company leased the privately owned minerals that underlie the Fernow Experimental Forest in West Virginia. The Fernow, established in 1934, is dedicated to long-term research. In 2008, a natural gas well was drilled on the Fernow and a pipeline and supporting infrastructure constructed. We describe the impacts of natural gas development on the...

  3. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  4. [Smartphone application for blood gas interpretation].

    Science.gov (United States)

    Obiols, Julien; Bardo, Pascale; Garnier, Jean-Pierre; Brouard, Benoît

    2013-01-01

    Ninety four per cent of health professionals use their smartphone for business purposes and more than 50% has medical applications. The «Blood Gas» application was created to be part of this dynamic and participate to e-health development in France. The «Blood Gas» application facilitates interpretation of the results of blood gas analysis using an algorithm developed with reference to a medical bibliography. It can detect some complex or intricate acid-base disorders in evaluating the effectiveness of the secondary response. The application also studied the respiratory status of the patient by calculating the PaO2/FiO2 ratio and the alveol-arterial gradient. It also indicates the presence of a shunt effect. Finally, a specific module to calculate the SID (strong ion difference) depending on the model of Stewart can detect complex acid-base disorders.

  5. 77 FR 68147 - Gulf of Mexico, Outer Continental Shelf (OCS), Western Planning Area (WPA), Oil and Gas Lease...

    Science.gov (United States)

    2012-11-15

    ... Environmental Impact Statement (Multisale FEIS). Authority: This NOA is published pursuant to the regulations... NEPA process. The Multisale FEIS evaluated the environmental and socioeconomic impacts for WPA Lease... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management Gulf of Mexico, Outer Continental...

  6. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    Directory of Open Access Journals (Sweden)

    Horvat Ivan

    2014-09-01

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

  7. The Commercial Office Market and the Markup for Full Service Leases

    OpenAIRE

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

    2014-01-01

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

  8. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    OpenAIRE

    Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

    2014-01-01

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

  9. 30 CFR 250.182 - When may the Secretary cancel a lease at the exploration stage?

    Science.gov (United States)

    2010-07-01

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

  10. 78 FR 42544 - Outer Continental Shelf (OCS), Gulf of Mexico (GOM), Oil and Gas Lease Sale, Western Planning...

    Science.gov (United States)

    2013-07-16

    ... Prepare a Supplemental Environmental Impact Statement (EIS) SUMMARY: Consistent with the regulations... 248; Central Planning Area (CPA) Lease Sales 227, 231, 235, 241, and 247, Final Environmental Impact... Supplemental Environmental Impact Statement (OCS EIS/EA BOEM 2013-0118) (WPA 233/CPA 231 Supplemental EIS). The...

  11. 26 CFR 48.4217-2 - Limitation on amount of tax applicable to certain leases.

    Science.gov (United States)

    2010-04-01

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

  12. 77 FR 55420 - Minerals Management: Adjustment of Cost Recovery Fees

    Science.gov (United States)

    2012-09-10

    ... mining, oil and gas extraction, and the mining and quarrying of nonmetallic minerals) as an individual...\\ New value \\4\\ New fee \\5\\ Oil & Gas (parts 3100, 3110, 3120, 3130, 3150) Noncompetitive lease... Leasing of Solid Minerals Other Than Coal and Oil Shale (parts 3500, 3580) Applications other than those...

  13. 78 FR 3032 - Petitions for Modification of Application of Existing Mandatory Safety Standards

    Science.gov (United States)

    2013-01-15

    ..., located in Le Flore County, Oklahoma. Regulation Affected: 30 CFR 75.1700 (Oil and gas wells... coal lease that is proposed for mining (Lease OKNM 91190 near the town of Spiro, Le Flore County...

  14. 75 FR 879 - National Semiconductor Corporation Arlington Manufacturing Site Including On-Site Leased Workers...

    Science.gov (United States)

    2010-01-06

    ... engaged in activities related to the production of integrated circuits. The company reports that on-site... Corporation Arlington Manufacturing Site Including On-Site Leased Workers From GCA, CMPA (Silverleaf), Custom..., applicable to workers of National Semiconductor Corporation, Arlington Manufacturing Site, including on-site...

  15. 77 FR 4368 - Abbott Laboratories, Diagnostics Division, Including On-Site Leased Workers From Manpower...

    Science.gov (United States)

    2012-01-27

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-75,201] Abbott Laboratories..., applicable to workers of Abbott Laboratories, Diagnostics Division, including on-site leased workers from... (clerical) were employed on-site at the Irving, Texas location of Abbott Laboratories, Diagnostics Division...

  16. 76 FR 2144 - Quest Diagnostics, Inc. Information Technology Help Desk Services Including On-Site Leased...

    Science.gov (United States)

    2011-01-12

    .... Information Technology Help Desk Services Including On-Site Leased Workers From Modis, West Norriton, PA..., applicable to workers of Quest Diagnostics, Inc., Information Technology Help Desk Services, West Norriton... Quest Diagnostics, Inc., Information Technology Help Desk [[Page 2145

  17. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Science.gov (United States)

    2010-04-01

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

  18. 76 FR 23834 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases NDM 98791, NDM 98792, NDM 98793...

    Science.gov (United States)

    2011-04-28

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

  19. 77 FR 31643 - AI-Shreveport, LLC A Subsidiary of Android Industries Including On-Site Leased Workers From...

    Science.gov (United States)

    2012-05-29

    ... Subsidiary of Android Industries Including On-Site Leased Workers From Career Adventures, Inc. Shreveport..., 2011, applicable to workers of AI-Shreveport, LLC, a subsidiary of Android Industries, Shreveport...- Shreveport, LLC, a subsidiary of Android Industries. The amended notice applicable to TA-W-80,515 is hereby...

  20. 30 CFR 282.14 - Noncompliance, remedies, and penalties.

    Science.gov (United States)

    2010-07-01

    ... OPERATIONS IN THE OUTER CONTINENTAL SHELF FOR MINERALS OTHER THAN OIL, GAS, AND SULPHUR Jurisdiction and...; other applicable regulations; the lease; the approved Delineation, Testing, or Mining Plan; or the... applicable regulations; the lease; the requirements of an approved Delineation, Testing, or Mining Plan; or...

  1. 77 FR 40637 - Smurfit-Stone Container Corporation, Containerboard Mill, Including On-Site Leased Workers From...

    Science.gov (United States)

    2012-07-10

    ... Corporation, Containerboard Mill, Including On-Site Leased Workers From KMW Enterprises and General Security... Assistance on May 6, 2010, applicable to workers of Smurfit-Stone Container Corporation, Containerboard Mill... Ontonagon, Michigan location of Smurfit-Stone Container Corporation, Containerboard Mill, Ontonagon...

  2. 75 FR 76040 - Weyerhaeuser Company Corporate Headquarters Including On-Site Leased Workers From Volt Services...

    Science.gov (United States)

    2010-12-07

    ... Assistance on June 2, 2010, applicable to workers of Weyerhaeuser Company, Corporate Headquarters, including... Weyerhaeuser Company, Corporate Headquarters to be considered leased workers. Based on these findings, the... the Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters. The amended...

  3. 78 FR 64242 - Outer Continental Shelf (OCS), Gulf of Mexico (GOM), Oil and Gas Lease Sales, Western Planning...

    Science.gov (United States)

    2013-10-28

    ... (NOA) of the Draft Supplemental Environmental Impact Statement (EIS) and Public Meetings. SUMMARY: BOEM... Impact Statement (OCS EIS/EA BOEM 2012-019) (2012- 2017 WPA/CPA Multisale EIS) and in the Gulf of Mexico... Lease Sale 231, Final Supplemental Environmental Impact Statement (OCS EIS/EA BOEM 2013-0118) (WPA 233...

  4. 76 FR 70156 - Proposed 5-Year Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2012-2017

    Science.gov (United States)

    2011-11-10

    ... Analysis for the OCS 5-Year Program 2012-2017: Theory and Methodology (BOEM 050-2011), a paper containing a..., which remain the two areas of highest resource potential and interest, the Proposed Program schedules..., and setting the fiscal terms and conditions by individual lease sale, based on a current assessment of...

  5. 76 FR 26178 - Modifications to Treatment of Aircraft and Vessel Leasing Income

    Science.gov (United States)

    2011-05-06

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

  6. CONDITIONS AND EFFECTS OF THE COMMISSORIA LEX IN THE LEASING CONTRACT

    Directory of Open Access Journals (Sweden)

    Raluca Tomescu

    2015-11-01

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

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

    Science.gov (United States)

    Lestari, C.; Kurniati, N.

    2018-04-01

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

  8. 75 FR 11922 - Apria Healthcare, Including On-Site Leased Workers From Corestaff, Ultimate Staffing (Roth...

    Science.gov (United States)

    2010-03-12

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,054C] Apria Healthcare..., 2009, applicable to workers of Apria Healthcare, including on-site leased workers from Corestaff... subject firm. The workers are engaged in activities related to the information technology and patient...

  9. Western Gulf of Mexico lease sale draws weak response

    International Nuclear Information System (INIS)

    Koen, A.D.

    1992-01-01

    This paper reports that puny participation in the federal lease sale for the western Gulf of Mexico reflected a lack of open acreage on attractive prospects and the crisis sweeping the U.S. offshore oil and gas industry. Thirty-eight companies participating in the Minerals Management Service's Outer Continental Shelf Sale 141 offered 81 bids for 61 tracts in the western gulf planning area. That was the fewest bids offered in a western gulf sale since operators offered 52 bids for 41 tracts at Sale 105 in August 1986. The only Gulf of Mexico minerals sale to attract less bonus money was the MMS sulfur and salt sale in the central gulf in February 1988 in which $20.8 million was exposed

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

    Directory of Open Access Journals (Sweden)

    Gabriel Popescu

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Gabriel Popescu

    2007-01-01

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

  12. Analysis of the permitting processes associated with exploration of Federal OCS leases. Final report. Volume II. Appendices

    Energy Technology Data Exchange (ETDEWEB)

    1980-11-01

    Under contract to the Office of Leasing Policy Development (LPDO), Jack Faucett Associates is currently undertaking the description and analysis of the Outer Continental Shelf (OCS) regulatory process to determine the nature of time delays that affect OCS production of oil and gas. This report represents the results of the first phase of research under this contract, the description and analysis of regulatory activity associated with exploration activities on the Federal OCS. Volume 1 contains the following three sections: (1) study results; (2) Federal regulatory activities during exploration of Federal OCS leases which involved the US Geological Survey, Environmental Protection Agency, US Coast Guard, Corps of Engineers, and National Ocean and Atmospheric Administration; and (3) state regulatory activities during exploration of Federal OCS leases of Alaska, California, Louisiana, Massachusetts, New Jersey, North Carolina and Texas. Volume II contains appendices of US Geological Survey, Environmental Protection Agency, Coast Guard, Corps of Engineers, the Coastal Zone Management Act, and Alaska. The major causes of delay in the regulatory process governing exploration was summarized in four broad categories: (1) the long and tedious process associated with the Environmental Protection Agency's implementation of the National Pollutant Discharge Elimination System Permit; (2) thelack of mandated time periods for the completion of individual activities in the permitting process; (3) the lack of overall coordination of OCS exploratory regulation; and (4) the inexperience of states, the Federal government and industry relating to the appropriate level of regulation for first-time lease sale areas.

  13. Hanford Federal Facility state of Washington leased land

    Energy Technology Data Exchange (ETDEWEB)

    1993-11-01

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

  14. Hanford Federal Facility state of Washington leased land

    International Nuclear Information System (INIS)

    1993-11-01

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

  15. 77 FR 14417 - Notice of Proposed Reinstatement of Terminated Oil and Gas leases NDM 90965 and NDM 90966

    Science.gov (United States)

    2012-03-09

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

  16. 12 CFR 714.4 - What are the lease requirements?

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Gholamreza Farsad Amanollahi

    2016-03-01

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

  18. 13 CFR 120.871 - Leasing part of Project Property to another business.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of 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...

  19. 78 FR 66779 - United States Enrichment Corporation, Paducah Gaseous Diffusion Plant, Including On-Site Leased...

    Science.gov (United States)

    2013-11-06

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-82,862] United States Enrichment..., applicable to workers of United States Enrichment Corporation, Paducah Gaseous Diffusion Plant, including on... were engaged in the production of low enrichment uranium. The company reports that workers leased from...

  20. 78 FR 48468 - Delphi Corporation, Electronics and Safety Division, Including On-Site Leased Workers From...

    Science.gov (United States)

    2013-08-08

    ..., 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...

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

    Science.gov (United States)

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

    2008-06-01

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

  2. Meso-/Nanoporous Semiconducting Metal Oxides for Gas Sensor Applications

    Directory of Open Access Journals (Sweden)

    Nguyen Duc Hoa

    2015-01-01

    Full Text Available Development and/or design of new materials and/or structures for effective gas sensor applications with fast response and high sensitivity, selectivity, and stability are very important issues in the gas sensor technology. This critical review introduces our recent progress in the development of meso-/nanoporous semiconducting metal oxides and their applications to gas sensors. First, the basic concepts of resistive gas sensors and the recent synthesis of meso-/nanoporous metal oxides for gas sensor applications are introduced. The advantages of meso-/nanoporous metal oxides are also presented, taking into account the crystallinity and ordered/disordered porous structures. Second, the synthesis methods of meso-/nanoporous metal oxides including the soft-template, hard-template, and temple-free methods are introduced, in which the advantages and disadvantages of each synthetic method are figured out. Third, the applications of meso-/nanoporous metal oxides as gas sensors are presented. The gas nanosensors are designed based on meso-/nanoporous metal oxides for effective detection of toxic gases. The sensitivity, selectivity, and stability of the meso-/nanoporous gas nanosensors are also discussed. Finally, some conclusions and an outlook are presented.

  3. 75 FR 70350 - Liberty Natural Gas LLC, Liberty Liquefied Natural Gas (LNG) Deepwater Port License Application

    Science.gov (United States)

    2010-11-17

    ... DEPARTMENT OF TRANSPORTATION Maritime Administration [USCG-2010-0993] Liberty Natural Gas LLC, Liberty Liquefied Natural Gas (LNG) Deepwater Port License Application AGENCY: Maritime Administration... announce they have received an application for the licensing of a natural gas deepwater port and the...

  4. 76 FR 4417 - Liberty Natural Gas LLC, Liberty Liquefied Natural Gas (LNG) Deepwater Port License Application

    Science.gov (United States)

    2011-01-25

    ... DEPARTMENT OF TRANSPORTATION Maritime Administration [USCG-2010-0993] Liberty Natural Gas LLC, Liberty Liquefied Natural Gas (LNG) Deepwater Port License Application AGENCY: Maritime Administration... application describes an offshore natural gas deepwater port facility that would be located approximately 16.2...

  5. 78 FR 72096 - Environmental Documents Prepared for Oil, Gas, and Mineral Operations by the Gulf of Mexico Outer...

    Science.gov (United States)

    2013-12-02

    ... Mexico. SEA T13-003. ATP Oil & Gas Corporation, Brazos, Block 544, Lease 7/11/2013 Structure Removal, SEA... Exploration III, Galveston, Block A40, 7/15/2013 L.P., Structure Removal, SEA ES/ Lease OCS-G 26487, SR 13-128..., 078. located 56 miles from the nearest Louisiana shoreline. Hall-Houston Exploration III, High Island...

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

    Science.gov (United States)

    Serletis, William S.

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

  7. Federal and Indian oil and gas royalty valuation and management

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This book covers: Royalty management-an M.M.S. overview; Payor/operator/lessee royalty liability; Royalty issues for OCS lessees; Royalty valuation procedures; Gas marketing royalty issues - industry perspective; Gas marketing royalty issues - M.M.S. perspective; Settlements of gas contract disputes Royalty reporting issues; Production reporting issues; Indian royalty issues; Litigation/regulatory updates; Over/under production on federal leases, units, and communitized areas; Audit program; and M.M.S. Reference Handbook

  8. High temperature gas-cooled reactor: gas turbine application study

    Energy Technology Data Exchange (ETDEWEB)

    1980-12-01

    The high-temperature capability of the High-Temperature Gas-Cooled Reactor (HTGR) is a distinguishing characteristic which has long been recognized as significant both within the US and within foreign nuclear energy programs. This high-temperature capability of the HTGR concept leads to increased efficiency in conventional applications and, in addition, makes possible a number of unique applications in both electrical generation and industrial process heat. In particular, coupling the HTGR nuclear heat source to the Brayton (gas turbine) Cycle offers significant potential benefits to operating utilities. This HTGR-GT Application Study documents the effort to evaluate the appropriateness of the HTGR-GT as an HTGR Lead Project. The scope of this effort included evaluation of the HTGR-GT technology, evaluation of potential HTGR-GT markets, assessment of the economics of commercial HTGR-GT plants, and evaluation of the program and expenditures necessary to establish HTGR-GT technology through the completion of the Lead Project.

  9. High temperature gas-cooled reactor: gas turbine application study

    International Nuclear Information System (INIS)

    1980-12-01

    The high-temperature capability of the High-Temperature Gas-Cooled Reactor (HTGR) is a distinguishing characteristic which has long been recognized as significant both within the US and within foreign nuclear energy programs. This high-temperature capability of the HTGR concept leads to increased efficiency in conventional applications and, in addition, makes possible a number of unique applications in both electrical generation and industrial process heat. In particular, coupling the HTGR nuclear heat source to the Brayton (gas turbine) Cycle offers significant potential benefits to operating utilities. This HTGR-GT Application Study documents the effort to evaluate the appropriateness of the HTGR-GT as an HTGR Lead Project. The scope of this effort included evaluation of the HTGR-GT technology, evaluation of potential HTGR-GT markets, assessment of the economics of commercial HTGR-GT plants, and evaluation of the program and expenditures necessary to establish HTGR-GT technology through the completion of the Lead Project

  10. Leasing: una alternativa de financiamiento para PYMES

    OpenAIRE

    Bedjan, María Belén

    2008-01-01

    En la actualidad las pequeñas y medianas empresas encuentran dificultades para acceder a las líneas tradicionales de créditos bancarios. Por otro lado las empresas necesitan actualizarse constantemente para poder ser competitivas en el mercado. Es aquí donde el leasing nace como una alternativa de financiación para las PyMEs. Este trabajo pretendió demostrar la conveniencia financiera del leasing con respecto a los préstamos bancarios para la compra de maquinarias agrícolas ...

  11. 76 FR 79221 - Android Industries Belvidere, LLC, Including On-Site Leased Workers From QPS Employment Group...

    Science.gov (United States)

    2011-12-21

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,072] Android Industries..., 2010, applicable to workers of Android Industries Belvidere, LLC, including on-site leased workers from... Belvidere, Illinois location of Android Industries Belvidere, LLC. The Department has determined that these...

  12. Natural Gas Versus Nuclear New Build Versus Life Extension

    International Nuclear Information System (INIS)

    Barron, B.

    2013-01-01

    Proven natural gas reserves and production in the USA have continued to increase in recent years. This is due to the exploration of shale formations and the expanded use of hydraulic fracking technology. Looking forward, we can expect that high crude oil prices will sustain natural gas production at current levels (approximately 25% of natural gas production in the USA is a by-product of crude oil drilling), and the natural gas liquid cuts are priced with crude oil. Continued drilling in the near term for natural gas is required by lease obligations and by commitments to investors

  13. Opções reais na análise de contratos de leasing

    OpenAIRE

    Martinez,Antonio Lopo

    1998-01-01

    Este artigo procura incorporar a precificação de opções à análise tradicional do contrato de leasing. Após uma breve revisão dos conceitos básicos sobre opções, questionam-se os critérios tradicionais de análise de investimentos, propondo a utilização de opções reais como um instrumento para aprimorar a avaliação de contratos de leasing. O contrato de leasing operacional é avaliado incorporado a opções e observam-se diversos direitos oferecidos nos contratos de leasing que podem assumir o pap...

  14. 78 FR 3893 - Columbia Gas Transmission, LLC; Notice of Request Under Blanket Authorization

    Science.gov (United States)

    2013-01-17

    ... any natural gas service; however, Columbia would terminate service to one free gas customer pursuant to the terms of the lease agreement between the customer and Columbia. Columbia estimates that it... contact FERC Online Support at FERC Online[email protected] or call toll-free at (866) 206-3676, or, for...

  15. Construction permit of nuclear power plants in case of leasing

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

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

  16. BLM Colorado Oil Shale Leases

    Data.gov (United States)

    Department of the Interior — KMZ file Format –This data set contains the Oil Shale Leases for the State of Colorado, derived from Legal Land Descriptions (LLD) contained in the US Bureau of Land...

  17. 75 FR 22629 - Kenco Logistic Services, LLC, Electrolux Webster City, Including On-Site Leased Workers From...

    Science.gov (United States)

    2010-04-29

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,778] Kenco Logistic Services... January 8, 2010, applicable to workers of Kenco Logistic Services, LLC, Electrolux Webster City, including... logistic services for the Electrolux, Webster City, Iowa. The company reports that workers leased from...

  18. 75 FR 11920 - General Electric Lighting-Ravenna Lamp Plant, Lighting Division, Including On-Site Leased Workers...

    Science.gov (United States)

    2010-03-12

    ... to the production of high intensity discharge lamps. The review shows that on August 24, 2007, a...-Ravenna Lamp Plant, Lighting Division, Including On-Site Leased Workers from Devore Technologies, Ravenna..., 2009, applicable to workers of General Electric Lighting-Ravenna Lamp Plant, Lighting Division...

  19. 77 FR 44685 - ConocoPhillips Company, Trainer Refinery, Including On-Site Leased Workers From Shrack, Young...

    Science.gov (United States)

    2012-07-30

    ..., Trainer Refinery, Including On-Site Leased Workers From Shrack, Young, and Associates, Inc., and Project Control Associates, Trainer, PA; Notice of Revised Determination on Reconsideration On April 30, 2012, the... applicable to workers and former workers of ConocoPhillips Company, Trainer Refinery, Trainer, Pennsylvania...

  20. 76 FR 27365 - West, A Thomson Reuters Business, Thomson Reuters Legal Division, Including On-Site Leased...

    Science.gov (United States)

    2011-05-11

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

  1. 12 CFR 714.10 - What other laws must you comply with when engaged in leasing?

    Science.gov (United States)

    2010-01-01

    ..., or provide the member with greater protections or benefits than the Consumer Leasing Act. You are... leasing? You must comply with the Consumer Leasing Act, 15 U.S.C. 1667-67f, and its implementing regulation, Regulation M, 12 CFR part 213. You must comply with state laws on consumer leasing, but only to...

  2. Lease of agricultural land of the Treasury in the light of new regulations

    Directory of Open Access Journals (Sweden)

    Adam Majchrzak

    2012-04-01

    Full Text Available After 1992 lease was in Poland the primary form of land management of Treasury agricul-ture property. It was preferred by both the state because of the possibility of quick disposal of property and by farmers because of the need to involve the smaller one-off funding, which could be used instead for production and investment. In recent years the importance of leasing as a way of public land management has been decreasing in favour of the sale. It follows with the growing demand for agricultural land, as well as government policies and actions undertaken by the Agricultural Property Agency. This results in the new law regula-tions on public agricultural property management, which on 3 December 2011 introduced significant changes in the public land lease. The aim of new regulations is to accelerate the privatization of state land resources, which will be carried out in the first place by disabling part of the leased agricultural land from large-area farms, as well as for sale of the land, for which the lease will be ended. In this article the author tries to assess the impact of introduced regulations on the role of leasing of public agricultural land in Poland. It is expected that due to the new law, the lease will concern mainly small plots, while interest in the lease as a way to increase land resources by individual farmers will be reduced.

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

    Science.gov (United States)

    Gritta, Richard D.; Lippman, Ellen J.

    2003-01-01

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

  4. The evaluation of new methodological approaches to lease reporting on the side of lessor

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2013-01-01

    Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the development of standards based on the same principles. The cooperation is realised through a series of short term or long term projects. Revenue recognition and lease reporting projects represent priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activity in the area of lease reporting. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main aim of the paper. 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 is evaluated as well.

  5. Assessment of Offshore Wind Energy Leasing Areas for the BOEM Massachusetts Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Parker, Z. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Fields, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Scott, G. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Elliott, D. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Draxl, C. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2013-12-01

    The U.S. Department of Energy's (DOE) National Renewable Energy Laboratory (NREL), under an interagency agreement with the Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development of three delineated leasing area options for the Massachusetts (MA) WEA and the technical evaluation of these leasing areas. The overarching objective of this study is to develop a logical process by which the MA WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL worked with BOEM to identify an appropriate number of leasing areas and proposed three delineation alternatives within the MA WEA based on the boundaries announced in May 2012. A primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.

  6. 75 FR 32221 - Whirlpool Corporation, Evansville Division, Including On-Site Leased Workers from Andrews...

    Science.gov (United States)

    2010-06-07

    ..., Evansville Division, Including On-Site Leased Workers from Andrews International, Inc., Evansville, IN... that workers leased from Andrews International, Inc. were employed on-site at the Evansville, Indiana... findings, the Department is amending this certification to include leased workers from Andrews...

  7. 77 FR 70477 - Verso Paper Corporation, Sartell Mill Division, Including On-Site Leased Workers From Securitas...

    Science.gov (United States)

    2012-11-26

    ..., Sartell Mill Division, Including On-Site Leased Workers From Securitas Security Services, Manpower, Inc..., applicable to workers and former workers of Verso Paper Corporation, Sartell Mill Division, Sartell... to TA-W-81,210 is hereby issued as follows: All workers of Verso Paper Corporation, Sartell Mill...

  8. 75 FR 38128 - Ceva Freight, LLC, Dell Logistics Division, Including On-Site Leased Workers From Prologistix and...

    Science.gov (United States)

    2010-07-01

    ... Logistics Division, Including On-Site Leased Workers From Prologistix and Employment Staffing Solutions... 19, 2010, applicable to workers of CEVA Freight, LLC, Dell Logistics Division, including on-site..., North Carolina location of CEVA Freight, LLC, Dell Logistics Division. The Department has determined...

  9. Final Environmental assessment for the Uranium Lease Management Program

    International Nuclear Information System (INIS)

    1995-07-01

    The US Department of Energy (DOE) has prepared a programmatic environmental assessment (EA) of the proposed action to continue leasing withdrawn lands and DOE-owned patented claims for the exploration and production of uranium and vanadium ores. The Domestic Uranium Program regulation, codified at Title 10, Part 760.1, of the US Code of Federal Regulations (CFR), gives DOE the flexibility to continue leasing these lands under the Uranium Lease Management Program (ULMP) if the agency determines that it is in its best interest to do so. A key element in determining what is in DOE's ''best interest'' is the assessment of the environmental impacts that may be attributable to lease tract operations and associated activities. On the basis of the information and analyses presented in the EA for the ULMP, DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment, as defined in the National Environmental Policy Act (NEPA) of 1969 (42 United States Code 4321 et seq.), as amended.Therefore, preparation of an environmental impact statement is not required for the ULMP,and DOE is issuing this Finding, of No Significant Impact (FONSI)

  10. Final Environmental assessment for the Uranium Lease Management Program

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

    The US Department of Energy (DOE) has prepared a programmatic environmental assessment (EA) of the proposed action to continue leasing withdrawn lands and DOE-owned patented claims for the exploration and production of uranium and vanadium ores. The Domestic Uranium Program regulation, codified at Title 10, Part 760.1, of the US Code of Federal Regulations (CFR), gives DOE the flexibility to continue leasing these lands under the Uranium Lease Management Program (ULMP) if the agency determines that it is in its best interest to do so. A key element in determining what is in DOE`s ``best interest`` is the assessment of the environmental impacts that may be attributable to lease tract operations and associated activities. On the basis of the information and analyses presented in the EA for the ULMP, DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment, as defined in the National Environmental Policy Act (NEPA) of 1969 (42 United States Code 4321 et seq.), as amended.Therefore, preparation of an environmental impact statement is not required for the ULMP,and DOE is issuing this Finding, of No Significant Impact (FONSI).

  11. 77 FR 65408 - Outer Continental Shelf (OCS) Western Planning Area (WPA) Gulf of Mexico (GOM) Oil and Gas Lease...

    Science.gov (United States)

    2012-10-26

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

  12. 76 FR 70473 - Outer Continental Shelf (OCS) Western Planning Area (WPA) Gulf of Mexico (GOM) Oil and Gas Lease...

    Science.gov (United States)

    2011-11-14

    ... period of the lease term for blocks in water depths of 400 meters to less than 1,600 meters, (2) the minimum bonus bid has increased for blocks in water depths of 400 meters or deeper, (3) no deepwater... meters and (2) 400 meters or more. Successful Bidders: The BOEM requires each company that has been...

  13. 75 FR 41895 - Whirlpool Corporation, Evansville Division, Including On-Site Leased Workers From Andrews...

    Science.gov (United States)

    2010-07-19

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

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

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

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

  15. Lease vs. Purchase in Defense Acquisition

    National Research Council Canada - National Science Library

    Hensley, Carlton L; Tinjum, Archie L

    2008-01-01

    With declining budgets and consolidation in the defense industry, should competition between prime and sub-prime contractors be fostered through innovative lease arrangements similar to the Navy's TAKX...

  16. El leasing financiero internacional en el tratado UNIDROIT

    OpenAIRE

    Flores Doña, Mª Sierra

    1998-01-01

    El Tratado UNIDROIT se refiere al contrato de leasing financiero internacional, esto es, al celebrado entre una Sociedad de leasing y un empresario con establecimientos (principal o secundario) situados en el territorio de dos Estados contratantes y caracterizado porque la primera adquiere elementos integrantes del patrimonio empresarial a un fabricante, según las instrucciones recibidas por su cliente y a quien se le entregará para su uso a cambio del pago de cuotas períodicas, al margen de ...

  17. 76 FR 17447 - Penske Logistics LLC a Subsidiary of General Electric/Penske Corporation Including On-Site Leased...

    Science.gov (United States)

    2011-03-29

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,897] Penske Logistics LLC a Subsidiary of General Electric/Penske Corporation Including On-Site Leased Workers From Kelly Temporary... (TAA) applicable to workers and former workers of Penske Logistics LLC, a subsidiary of General...

  18. 75 FR 66797 - Watts Regulator, Including On-Site Leased Workers From Employment Control, D/B/A Employment...

    Science.gov (United States)

    2010-10-29

    ..., Including On-Site Leased Workers From Employment Control, D/B/A Employment Staffing, Inc., Spindale, NC; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with... a Certification of Eligibility to Apply for Worker Adjustment Assistance on May 27, 2010, applicable...

  19. Designing economic and legal mechanism of land management in oil and gas companies

    International Nuclear Information System (INIS)

    Tsibulnikova, M R; Pogharnitskaya, O V; Strelnikova, A B

    2015-01-01

    The article deals with the problem of economic and legal relationship in the sphere of land management provided by Russian government. The gas pipeline construction serves as an example to analyze the problems connected with leasing of both federal and privately owned lands. Comparative analysis of costs made by Gazprom to lease the lands at the stage of construction has been conducted. It has been concluded that the government should regulate relationships within the land sector to harmonize the interests of the Federation and private landowners

  20. Development of Polymethylmethacrylate Based Composite for Gas Sensing Application

    OpenAIRE

    Devikala, S.; Kamaraj, P.

    2011-01-01

    Gas detection instruments are increasingly needed for industrial health and safety, environmental monitoring and process control. Conductive polymer composites have various industrial applications. The composite prepared by mixing carbon black with polymethylmethacrylate (PMMA) has very good gas sensing applications. The gas sensors based on carbon nanotube/polymer, ceramic and metal oxide composites such as epoxy, polyimide, PMMA / Barium titanate and tin oxide have also been developed. In t...

  1. Financier-led asset lease model

    NARCIS (Netherlands)

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

    2010-01-01

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

  2. 25 CFR 227.14 - Government reserves right to purchase oil and gas.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Government reserves right to purchase oil and gas. 227.14... § 227.14 Government reserves right to purchase oil and gas. In time of war or other public emergency any... posted market price on the date of sale all or any part of the minerals produced under any lease. Rents...

  3. 41 CFR 302-11.7 - When are expenses for my settlement of an unexpired lease reimbursable?

    Science.gov (United States)

    2010-07-01

    ... to month) is for residence quarters at your old official station, you may be reimbursed for... sublease or charges for advertising if: (a) Applicable laws or the terms of the lease provide for payment... promptly after you have definite knowledge of your transfer; or (d) The broker's fees or advertising...

  4. 36 CFR 18.5 - May property be leased without receiving fair market value rent?

    Science.gov (United States)

    2010-07-01

    ... without receiving fair market value rent? 18.5 Section 18.5 Parks, Forests, and Public Property NATIONAL... leased without receiving fair market value rent? Property may be leased under this part only if the lease requires payment of rent to the government equal to or higher than the property's fair market value rent...

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

    Directory of Open Access Journals (Sweden)

    Syofrin Syofyan

    2017-06-01

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

  6. Short-term natural gas consumption forecasting

    International Nuclear Information System (INIS)

    Potocnik, P.; Govekar, E.; Grabec, I.

    2007-01-01

    Energy forecasting requirements for Slovenia's natural gas market were investigated along with the cycles of natural gas consumption. This paper presented a short-term natural gas forecasting approach where the daily, weekly and yearly gas consumption were analyzed and the information obtained was incorporated into the forecasting model for hourly forecasting for the next day. The natural gas market depends on forecasting in order to optimize the leasing of storage capacities. As such, natural gas distribution companies have an economic incentive to accurately forecast their future gas consumption. The authors proposed a forecasting model with the following properties: two submodels for the winter and summer seasons; input variables including past consumption data, weather data, weather forecasts and basic cycle indexes; and, a hierarchical forecasting structure in which a daily model was used as the basis, with the hourly forecast obtained by modeling the relative daily profile. This proposed method was illustrated by a forecasting example for Slovenia's natural gas market. 11 refs., 11 figs

  7. Análise e avaliação do contrato de leasing : uma abordagem financeira

    OpenAIRE

    Martinez, Antonio Lopo

    2010-01-01

    Efetua uma análise dos contrataos de "Leasing" caracterizando-os e apontando vantagens e desvantagens. Revista a literatura no campo da avaliação de contratos de "Leasing". Trata também da análise do contrato de "Leasing" dentro do contexto específico da realidade brasileira. Aponta a direção para análises mais completas da "Leasing" por meio da incorporação dos modelos de preficação

  8. Development of Polymethylmethacrylate Based Composite for Gas Sensing Application

    Directory of Open Access Journals (Sweden)

    S. Devikala

    2011-01-01

    Full Text Available Gas detection instruments are increasingly needed for industrial health and safety, environmental monitoring and process control. Conductive polymer composites have various industrial applications. The composite prepared by mixing carbon black with polymethylmethacrylate (PMMA has very good gas sensing applications. The gas sensors based on carbon nanotube/polymer, ceramic and metal oxide composites such as epoxy, polyimide, PMMA / Barium titanate and tin oxide have also been developed. In the present work, a new composite has been prepared by using PMMA and ammonium dihydrogen phosphate (ADP. The PMMA/Ammonium dihydrogen phosphate (PMADP composites PMADP 1 and PMADP 2 were characterized by using Powder XRD. The thick films of the composite on glass plates were prepared by using a spin coating unit at 9000 rpm. The application of the thick film as gas sensor has been studied between 0 and 2000 seconds. The results reveal that the thick film of PMADP composite can function as a very good gas sensor.

  9. Dynamic interaction between markets for leasing and selling automobiles

    OpenAIRE

    Andrikopoulos, Athanasios; Markellos, Raphael N.

    2015-01-01

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

  10. 43 CFR 19.8 - Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest...

    Science.gov (United States)

    2010-10-01

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

  11. 75 FR 11919 - Smith and Nephew, Inc., Wound Management-Largo Division, Including On-Site Leased Workers From...

    Science.gov (United States)

    2010-03-12

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-70,151] Smith and Nephew, Inc... November 5, 2009, applicable to workers of Smith and Nephew, Inc., Wound Management-Largo Division, Largo... workers leased from Adecco were employed on-site at the Largo, Florida location of Smith and Nephew, Inc...

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

    Directory of Open Access Journals (Sweden)

    Rabbani Masoud

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Hunko L.A.

    2017-08-01

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

  14. 75 FR 81637 - Commercial Lease for the Cape Wind Energy Project

    Science.gov (United States)

    2010-12-28

    ... Commercial Lease for the Cape Wind Energy Project AGENCY: Bureau of Ocean Energy Management, Regulation and... Renewable Energy Development on the Outer Continental Shelf (``OCS'') for the Cape Wind Energy Project... requirements of 30 CFR 285.231. The Lease is for the Cape Wind Energy Project (``Project'') which grants Cape...

  15. De invloed van IFRS 16 leases op de jaarrekening van lessees

    NARCIS (Netherlands)

    Arnold, Coen; Tahtah, Jay

    2017-01-01

    The article describes the outcome of a research (simulation) to the impact of new lease accounting rules to the 2016 financial statements of companies of the AEX- and AMX-index. In deze bijdrage wordt verslag gedaan van de verwachte gevolgen van IFRS 16 Leases voor lessees op de jaarrekening over

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

    Directory of Open Access Journals (Sweden)

    Zied Hajej

    2015-01-01

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

  17. The influence of micro economic factors on the default risk of leasing industry

    Directory of Open Access Journals (Sweden)

    Gholamreza Farsad Amanollahi

    2016-01-01

    Full Text Available The aim of this study is to establish a framework for measuring and managing credit risk for fifteen leasing companies in Iran. An analysis on the influence of internal factors on credit performance will then be performed. This will enable a leasing industry to progress towards its goals and objectives in the most direct and effective way. Credit risk consists of probability of non-return. This may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. We can assume a correlated market and credit risk. The variables are extracted from the Central Bank of Kanoon Leasing Association in Iran. Numerical analysis reveals that lessee credit risk can have a substantial impact on a lease term structure.

  18. 30 CFR 285.231 - How will MMS process my unsolicited request for a noncompetitive lease?

    Science.gov (United States)

    2010-07-01

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

  19. The Performance of Corporate Alliances: Evidence from Oil and Gas Drilling in the Gulf of Mexico

    OpenAIRE

    Beshears, John Leonard

    2013-01-01

    I use data on oil and gas drilling in the Gulf of Mexico to measure how a corporate alliance—a group of firms that jointly develops an offshore tract—performs relative to a solo firm. I employ a regression discontinuity strategy based on bids in first-price sealed-bid auctions for the rights to develop leases. By focusing on leases where one organizational form narrowly outbids the other, I measure drilling outcomes while controlling for the endogenous matching of projects and organizational ...

  20. 12 CFR 714.6 - Are you required to retain salvage powers over the leased property?

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are you required to retain salvage powers over the leased property? 714.6 Section 714.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.6 Are you required to retain salvage powers over the leased...

  1. Financial distress prediction and operating leases

    NARCIS (Netherlands)

    Lückerath – Rovers, M.

    2009-01-01

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

  2. Leasing research

    Directory of Open Access Journals (Sweden)

    Pedro Franco

    2015-09-01

    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.

  3. The financial lease after the tax reform in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Ján Derco

    2005-12-01

    Full Text Available The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit, but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e. ZDP. The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation.

  4. 78 FR 9420 - Central Gulf of Mexico Planning Area (CPA) Outer Continental Shelf (OCS) Oil and Gas Lease Sale 227

    Science.gov (United States)

    2013-02-08

    ... less than 400 meters. $100.00 per acre or fraction thereof for blocks in water depths of 400 meters or... less than 400 meters, and $100.00 per acre or fraction thereof for blocks in water depths of 400 meters... leases in 0 to less than 400 meters of water depth completed to a drilling depth of 20,000 feet TVD SS or...

  5. 77 FR 2979 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-01-20

    ..., BLM, NV, Searchlight Wind Energy Project, Application for Right-of-Way Grant on Public Land to Develop, Construct, Operate, Maintain and Decommission of a 200 megawatt Wind Energy Facility, USACE Section 404..., Gulf of Mexico Outer Continental Shelf Oil and Gas Lease Sales: 2012 Central Planning Area Lease Sales...

  6. 76 FR 62451 - Avon Products, Inc., Including On-Site Leased Workers From Spherion/Source Right, Springdale...

    Science.gov (United States)

    2011-10-07

    ...., Including On-Site Leased Workers From Spherion/Source Right, Springdale, Ohio; Amended Certification... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...

  7. 76 FR 19466 - Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable...

    Science.gov (United States)

    2011-04-07

    ... Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable Staffing, and Third Dimension Waverly, OH; Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network... Group including on-site leased workers from Reserves Network, Jackson, Ohio. The workers produce...

  8. Recent applications of gas chromatography with high-resolution mass spectrometry.

    Science.gov (United States)

    Špánik, Ivan; Machyňáková, Andrea

    2018-01-01

    Gas chromatography coupled to high-resolution mass spectrometry is a powerful analytical method that combines excellent separation power of gas chromatography with improved identification based on an accurate mass measurement. These features designate gas chromatography with high-resolution mass spectrometry as the first choice for identification and structure elucidation of unknown volatile and semi-volatile organic compounds. Gas chromatography with high-resolution mass spectrometry quantitative analyses was previously focused on the determination of dioxins and related compounds using magnetic sector type analyzers, a standing requirement of many international standards. The introduction of a quadrupole high-resolution time-of-flight mass analyzer broadened interest in this method and novel applications were developed, especially for multi-target screening purposes. This review is focused on the development and the most interesting applications of gas chromatography coupled to high-resolution mass spectrometry towards analysis of environmental matrices, biological fluids, and food safety since 2010. The main attention is paid to various approaches and applications of gas chromatography coupled to high-resolution mass spectrometry for non-target screening to identify contaminants and to characterize the chemical composition of environmental, food, and biological samples. The most interesting quantitative applications, where a significant contribution of gas chromatography with high-resolution mass spectrometry over the currently used methods is expected, will be discussed as well. © 2017 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  9. 78 FR 40507 - Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco, Dayton, Ohio; Notice of...

    Science.gov (United States)

    2013-07-05

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,813A] Eastman Kodak Company... Eastman Kodak Company, IPS, including on-site leased workers from Adecco, Dayton, Ohio (TA-W-74, 813A). At the request of Eastman Kodak Company, the Department reviewed the certification applicable to workers...

  10. 77 FR 9969 - Johnson Controls D/B/A Hoover Universal, Inc. Including On-Site Leased Workers from Kelly...

    Science.gov (United States)

    2012-02-21

    ... Johnson Controls, including on-site leased workers from Kelly Services, Sycamore, Illinois. The notice was... amended notice applicable to TA-W-73,074 is hereby issued as follows: ''All workers of Johnston Controls... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,074] Johnson Controls D/B/A...

  11. Gulf-Wide Information System, Environmental Sensitivity Index Oyster Leases, Geographic NAD83, LDWF (2001) [esi_oyster_lease_LDWF_2001

    Data.gov (United States)

    Louisiana Geographic Information Center — This data set contains Environmental Sensitivity Index (ESI) oyster leases data of coastal Louisiana. The ESI is a classification and ranking system, which...

  12. Advances in operations research in the oil and gas industry

    International Nuclear Information System (INIS)

    Breton, M.; Zaccour, G.

    1991-01-01

    Various theories and examples of modelling, forecasting and optimization designing in the different parts of the petroleum and gas industries are presented, stochastic programming for long term planning in the refining industry, stochastic model for gasoline blending, feedstock optimization, location and sizing for offshore platforms, hydrocarbon exploration simulation rapid method, valuation of oil field development leases, economic models for petroleum allocation, models for oil supply market, trade embargo game theory, stochastic programming of gas contract portfolio management, scheduling transportation of oil and gas, strategic planning in an oil pipeline company, simulation of offshore oil terminal systems, hierarchical selection of oil and gas distribution systems

  13. 78 FR 58529 - Floridian Natural Gas Storage Company, LLC; Notice of Application

    Science.gov (United States)

    2013-09-24

    ... Natural Gas Storage Company, LLC; Notice of Application Take notice that on September 4, 2013, Floridian Natural Gas Storage Company, LLC (Floridian Gas Storage), 1000 Louisiana Street, Suite 4361, Houston, Texas 77002, filed in Docket No. CP13-541-000 an application under section 7(c) of the Natural Gas Act...

  14. Business Models for Circular Economy and Sustainable Development: the Case of Lease Transactions

    Directory of Open Access Journals (Sweden)

    Ion Ionașcu

    2018-05-01

    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.

  15. Final environmental statement for the geothermal leasing program

    Energy Technology Data Exchange (ETDEWEB)

    1973-12-31

    This second of the four volumes of the Geothermal Leasing Program final impact statement contains the individual environmental statements for the leasing of federally owned geothermal resources for development in three specific areas: Clear Lake-Geysers; Mono Lake-Long Valley; and Imperial Valley, all in California. It also includes a summary of the written comments received and departmental responses relative to the Draft Environmental Impact Statement issued in 1971; comments and responses on the Draft Environmental Impact Statement; consultation and coordination in the development of the proposal and in the preparation of the Draft Environmental Statement; and coordination in the review of the Draft Environmental Statement.

  16. 30 CFR 210.205 - What reports must I submit to claim allowances on Indian coal leases?

    Science.gov (United States)

    2010-07-01

    ... on Indian coal leases? 210.205 Section 210.205 Mineral Resources MINERALS MANAGEMENT SERVICE... Minerals § 210.205 What reports must I submit to claim allowances on Indian coal leases? General. You must... coal leases: (1) Form MMS-4292, Coal Washing Allowance Report, to claim an allowance for the reasonable...

  17. 78 FR 19520 - Notice of Competitive Coal Lease Sale COC-74813, CO

    Science.gov (United States)

    2013-04-01

    ... Federal coal reserves (Red Wash Tracts 1 and 2) in Moffat and Rio Blanco Counties, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act... Fourth Floor Conference Room of the Bureau of Land Management (BLM) Colorado State Office, 2850...

  18. 75 FR 20390 - Robert Bosch LLC, Including On-Site Leased Workers From Bosch Management Services North America...

    Science.gov (United States)

    2010-04-19

    ...-site leased workers of Bosch Management Services North America, South Haven Community Hospital... leased workers of Bosch Management Services North America, South Haven Community Hospital, Huffmaster Inc..., Including On-Site Leased Workers From Bosch Management Services North America, South Haven Community...

  19. 75 FR 55613 - Dupont Teijin Films Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC...

    Science.gov (United States)

    2010-09-13

    ... Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC; Amended Certification... Teijin Films, including on-site leased workers from Schenkers Logistics, Inc., Florence, South Carolina... leased workers of Schenkers Logistics, Inc., Florence, South Carolina, who became totally or partially...

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

    Directory of Open Access Journals (Sweden)

    OANA BĂRBULESCU (ŞEITAN

    2012-01-01

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

  1. Designing a water leasing market for the Mimbres River, New Mexico.

    Energy Technology Data Exchange (ETDEWEB)

    Reno-Trujillo, Marissa Devan; Tidwell, Vincent Carroll; Broadbent, Craig; Brookshire, David; Coursey, Don; Jackson, Charles.; Polley, Adam; Stevenson, Bryan

    2013-04-01

    The objective of this study is to develop a conceptual framework for establishing water leasing markets in New Mexico using the Mimbres River as a test case. Given the past and growing stress over water in New Mexico and the Mimbres River in particular, this work will develop a mechanism for the short term, efficient, temporary transfer of water from one user to another while avoiding adverse effects on any user not directly involved in the transaction (i.e., third party effects). Toward establishing a water leasing market, five basic tasks were performed, (1) a series of stakeholder meetings were conducted to identify and address concerns and interests of basin residents, (2) several gauges were installed on irrigation ditches to aid in the monitoring and management of water resources in the basin, (3) the hydrologic/market model and decision support interface was extended to include the Middle and Lower reaches of the Mimbres River, (4) experiments were conducted to aid in design of the water leasing market, and (5) a set of rules governing a water leasing market was drafted for future adoption by basin residents and the New Mexico Office of the State Engineer.

  2. Finanční leasing z pohledu nájemce dle české legislativy a IFRS

    OpenAIRE

    Ťápalová, Hana

    2008-01-01

    The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing from the leaseholder's point of view. The first part is focused on theoretical background of the financial leasing regulated by Czech legislation. It also describes financial leasing in light of accounting (evaluation and evidence, reporting leasing or advance payment) and taxes (corporation income tax, VAT and other ones). The second part is focused on International Financia...

  3. 25 CFR 226.8 - Corporation and corporate information.

    Science.gov (United States)

    2010-04-01

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

  4. An Auction-Based Spectrum Leasing Mechanism for Mobile Macro-Femtocell Networks of IoT.

    Science.gov (United States)

    Chen, Xin; Xing, Lei; Qiu, Tie; Li, Zhuo

    2017-02-16

    The Internet of Things (IoT) is a vision of the upcoming society. It can provide pervasive communication between two or more entities using 4G-LTE (Long Term Evolution) communication technology. In 4G-LTE networks, there are two important problems: helping manage the spectrum demands of IoT devices and achieving much more revenue with the limited resource. This paper proposes a pricing framework to investigate the spectrum leasing in mobile heterogeneous networks with single macrocell and multiple femtocells. We modeled the leasing procedure between the macrocell service provider (MSP) and femtocell holders (FHs) as an auction to motivate the MSP to lease its spectrum resource. All FHs act as the bidders, and the monopolist MSP acts as the auctioneer. In the auction, FHs submit their bids to rent the spectrum resource so that they can make a profit by selling it to their subscribers. The MSP determines the spectrum leasing amount and chooses the winning FHs by solving the dynamic programming-based 0-1 knapsack problem. In our proposed framework, we focus on the spectrum pricing strategy and revenue maximization of the MSP. The simulation results show that the proposed scheme provides effective motivation for the MSP to lease the spectrum to FHs, and both the MSP and FHs can benefit from spectrum leasing.

  5. An Auction-Based Spectrum Leasing Mechanism for Mobile Macro-Femtocell Networks of IoT

    Directory of Open Access Journals (Sweden)

    Xin Chen

    2017-02-01

    Full Text Available The Internet of Things (IoT is a vision of the upcoming society. It can provide pervasive communication between two or more entities using 4G-LTE (Long Term Evolution communication technology. In 4G-LTE networks, there are two important problems: helping manage the spectrum demands of IoT devices and achieving much more revenue with the limited resource. This paper proposes a pricing framework to investigate the spectrum leasing in mobile heterogeneous networks with single macrocell and multiple femtocells. We modeled the leasing procedure between the macrocell service provider (MSP and femtocell holders (FHs as an auction to motivate the MSP to lease its spectrum resource. All FHs act as the bidders, and the monopolist MSP acts as the auctioneer. In the auction, FHs submit their bids to rent the spectrum resource so that they can make a profit by selling it to their subscribers. The MSP determines the spectrum leasing amount and chooses the winning FHs by solving the dynamic programming-based 0–1 knapsack problem. In our proposed framework, we focus on the spectrum pricing strategy and revenue maximization of the MSP. The simulation results show that the proposed scheme provides effective motivation for the MSP to lease the spectrum to FHs, and both the MSP and FHs can benefit from spectrum leasing.

  6. 75 FR 76037 - HAVI Logistics, North America a Subsidiary of HAVI Group, LP Including On-Site Leased Workers of...

    Science.gov (United States)

    2010-12-07

    ... Logistics, North America a Subsidiary of HAVI Group, LP Including On-Site Leased Workers of Express Personnel Services and the La Salle Network, Bloomingdale, IL; Havi Logistics, North America, Lisle, IL..., applicable to workers of HAVI Logistics, North America, a subsidiary of HAVI Group, LP, including on-site...

  7. Oil-Spill Analysis: Gulf of Mexico Outer Continental Shelf (OCS) Lease Sales, Eastern Planning Area, 2003-2007 and Gulfwide OCS Program, 2003-2042

    Science.gov (United States)

    2002-09-01

    The Federal Government plans to offer U.S. Outer Continental Shelf (OCS) lands in the Eastern Planning Area of the Gulf of Mexico (GOM) for oil and gas leasing. This report summarizes results of that analysis, the objective of which was to estimate the risk of oil-spill contact to sensitive offshore and onshore environmental resources and socioeconomic features from oil spills accidentally occurring from the OCS activities.

  8. Natural gas in 1951: Petroleum in 1951: Logs of wells for 1951. Annual publication

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1954-12-31

    The first part of this report summarises natural gas exploration activity, well drilling, infrastructure changes and improvements, production, distribution, consumption, and leakage during transmission or distribution of natural gas in Ontario. Includes lists of operators licensed to lease, prospect, drill or bore for, produce, and distribute natural gas in the province. The second part summarises oil industry activities, oil production, well drilling, petroleum and refined products imports, and petroleum refining operations. Relevant statistics are provided throughout both parts of the report. Also includes drillers` logs for oil and gas wells completed during the year.

  9. 76 FR 62452 - Avon Products, Inc. Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH...

    Science.gov (United States)

    2011-10-07

    .... Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH; Amended Certification Regarding... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...

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

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2015-01-01

    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.

  11. 30 CFR 282.15 - Cancellation of leases.

    Science.gov (United States)

    2010-07-01

    ... lease would probably cause serious harm or damage to life (including fish and other aquatic life), to... due to the failure of one or more partners to exercise due diligence, the innocent parties shall have...

  12. Assessment of Offshore Wind Energy Leasing Areas for the BOEM New Jersey Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.; Draxl, C.

    2013-10-01

    The National Renewable Energy Laboratory (NREL), under an interagency agreement with the U.S. Department of the Interior's Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development and evaluation of the delineations for the New Jersey (NJ) WEA. The overarching objective of this study is to develop a logical process by which the New Jersey WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL identified a selection of leasing areas and proposed delineation boundaries within the established NJ WEA. The primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.

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

    International Nuclear Information System (INIS)

    1996-08-01

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

  14. 77 FR 61028 - Hasbro, Inc.; Hasbro Managerial Services, Inc., Including On-Site Leased Workers of Entegee East...

    Science.gov (United States)

    2012-10-05

    ... relevant period and that the subject firm had sufficient control over the leased workers for the Department to determine that there was operational control of the leased workers by the subject firm. The... Managerial Services, Inc., Including On-Site Leased Workers of Entegee East Longmeadow, MA Amended...

  15. 78 FR 8190 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore North Carolina...

    Science.gov (United States)

    2013-02-05

    ...] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore North Carolina--Call for... Commercial Leasing for Wind Power Offshore North Carolina (Call), published on December 13, 2012 (77 FR 7204). DATES: BOEM must receive your nomination describing your interest in obtaining a commercial wind lease...

  16. Gas turbine applications in the drying industry

    Energy Technology Data Exchange (ETDEWEB)

    Tapper, R.C.

    2000-07-01

    The purpose of this report is to determine if it is feasible to utilize the hot exhaust gas discharged from gas turbines in direct applications. This report illustrates the technical feasibility and economic viability of using gas turbines in drying applications. The size of turbines in this investigation ranges from 2 MW to 10 MW. In addition, an implementation strategy has been developed to employ this new system. The method used to structure the scope of this undertaking is as follows: Step 1. Collecting information by contacting dryer manufacturer and companies drying different products. Information was also gathered by literature studies and the internet. Thomas register is a great tool when it comes to company and market searches. Step 2. Looking into if it is technically possible to use the exhaust gas directly into dryers. The parameters needed for these calculations were gathered in step 1, and some of the more important are temperature, mass flow, heat demand, and information about how the dryer works. The computer program Gatecycle is a great help when it comes to finding the right turbine for a dryer. Step 3. When it was obvious that it would work for some drying applications, the profitability was tested with the help of some spreadsheets. Step 4. The market was also evaluated as a last step. Market analysis was performed with the help of Porter's (Porter is one of the most famous strategy gurus) different models. The point of this is to find ways to be unique so that competitors will have a harder time copying the new system. It is shown in the report that for the right kind of projects, this new application for turbines is profitable. It is important to realize that this new system is not profitable for every drying plant. This is a general study with general input parameters. Every plant has its' own in-parameters and has to be evaluated individually. The most important factors determining if it is profitable or not are: Local electricity

  17. 77 FR 47877 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maine...

    Science.gov (United States)

    2012-08-10

    ... Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maine; Request for Interest... Request for a Commercial OCS Wind Lease, Request for Interest, and Request for Public Comment SUMMARY: The... (Statoil NA) to acquire an OCS wind lease; (2) solicit public input regarding the proposal, its potential...

  18. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Science.gov (United States)

    2010-07-01

    ... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... REGULATION REAL PROPERTY 72-DELEGATION OF AUTHORITY Delegation of Authority § 102-72.30 What are the different types of delegations related to real estate leasing? Delegations related to real estate leasing...

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

    International Nuclear Information System (INIS)

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

    2004-01-01

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

  20. Advantage from Funding Durable Centers Leasing

    Directory of Open Access Journals (Sweden)

    Alina Zając

    2009-09-01

    Full Text Available In present market conditions huge number of businessmen has problems from gain over from banks capital on purchase of durable centers not only, but also on develop - ment and operating activity Individual can use with different forms funding investment, it which is between different leasing.

  1. 41 CFR 102-73.170 - What types of special purpose space may the Department of Agriculture lease?

    Science.gov (United States)

    2010-07-01

    ... purpose space may the Department of Agriculture lease? 102-73.170 Section 102-73.170 Public Contracts and... § 102-73.170 What types of special purpose space may the Department of Agriculture lease? The Department of Agriculture is delegated the authority to lease the following types of special purpose space: (a...

  2. Natural gas hydrates. Experimental techniques and their applications

    Energy Technology Data Exchange (ETDEWEB)

    Ye, Yuguang; Liu, Changling (eds.) [Qingdao Institute of Marine Geology (China). Gas Hydrate Laboratory

    2013-07-01

    Focuses on gas hydrate experiment in laboratory. Intends to provide practical significant parameters for gas hydrate exploration and exploitation in the oceanic and permafrost environments. Consists of different themes that present up-to-date information on hydrate experiments. ''Natural Gas Hydrates: Experimental Techniques and Their Applications'' attempts to broadly integrate the most recent knowledge in the fields of hydrate experimental techniques in the laboratory. The book examines various experimental techniques in order to provide useful parameters for gas hydrate exploration and exploitation. It provides experimental techniques for gas hydrates, including the detection techniques, the thermo-physical properties, permeability and mechanical properties, geochemical abnormalities, stability and dissociation kinetics, exploitation conditions, as well as modern measurement technologies etc.

  3. 41 CFR 102-73.130 - When may Federal agencies consider acquiring leases with purchase options?

    Science.gov (United States)

    2010-07-01

    ... consider leasing with a purchase option at or below fair market value, consistent with the lease-purchase... and other advantages to the Government and is consistent with the Government's goals. (b) The...

  4. 75 FR 66795 - TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site...

    Science.gov (United States)

    2010-10-29

    ... 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...

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

    Directory of Open Access Journals (Sweden)

    Nikolenko Nataliya V.

    2013-12-01

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

  6. 78 FR 39719 - Eastern Shore Natural Gas Company; Notice of Application

    Science.gov (United States)

    2013-07-02

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [ Docket No. CP13-498-000] Eastern Shore Natural Gas Company; Notice of Application Take notice that on June 13, 2013, Eastern Shore Natural Gas Company (Eastern Shore) filed with the Federal Energy Regulatory Commission an application under section 7...

  7. Working under the PJVA gas processing agreement

    International Nuclear Information System (INIS)

    Collins, S.

    1996-01-01

    The trend in the natural gas industry is towards custom processing. New gas reserves tend to be smaller and in tighter reservoirs than in the past. This has resulted in plants having processing and transportation capacity available to be leased to third parties. Major plant operators and owners are finding themselves in the business of custom processing in a more focused way. Operators recognize that the dilution of operating costs can result in significant benefits to the plant owners as well as the third party processor. The relationship between the gas processor and the gas producer as they relate to the Petroleum Joint Venture Association (PJVA) Gas Processing Agreement were discussed. Details of the standard agreement that clearly defines the responsibilities of the third party producer and the processor were explained. In addition to outlining obligations of the parties, it also provides a framework for fee negotiation. It was concluded that third party processing can lower facility operating costs, extend facility life, and keep Canadian gas more competitive in holding its own in North American gas markets

  8. 77 FR 72439 - Residential, Business, and Wind and Solar Resource Leases on Indian Land

    Science.gov (United States)

    2012-12-05

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

  9. [Laser Raman Spectroscopy and Its Application in Gas Hydrate Studies].

    Science.gov (United States)

    Fu, Juan; Wu, Neng-you; Lu, Hai-long; Wu, Dai-dai; Su, Qiu-cheng

    2015-11-01

    Gas hydrates are important potential energy resources. Microstructural characterization of gas hydrate can provide information to study the mechanism of gas hydrate formation and to support the exploitation and application of gas hydrate technology. This article systemly introduces the basic principle of laser Raman spectroscopy and summarizes its application in gas hydrate studies. Based on Raman results, not only can the information about gas composition and structural type be deduced, but also the occupancies of large and small cages and even hydration number can be calculated from the relative intensities of Raman peaks. By using the in-situ analytical technology, laser Raman specstropy can be applied to characterize the formation and decomposition processes of gas hydrate at microscale, for example the enclathration and leaving of gas molecules into/from its cages, to monitor the changes in gas concentration and gas solubility during hydrate formation and decomposition, and to identify phase changes in the study system. Laser Raman in-situ analytical technology has also been used in determination of hydrate structure and understanding its changing process under the conditions of ultra high pressure. Deep-sea in-situ Raman spectrometer can be employed for the in-situ analysis of the structures of natural gas hydrate and their formation environment. Raman imaging technology can be applied to specify the characteristics of crystallization and gas distribution over hydrate surface. With the development of laser Raman technology and its combination with other instruments, it will become more powerful and play a more significant role in the microscopic study of gas hydrate.

  10. Produce More Oil Gas via eBusiness Data Sharing

    Energy Technology Data Exchange (ETDEWEB)

    Paul Jehn; Mike Stettner

    2004-09-30

    GWPC, DOGGR, and other state agencies propose to build eBusiness applications based on a .NET front-end user interface for the DOE's Energy 100 Award-winning Risk Based Data Management System (RBDMS) data source and XML Web services. This project will slash the costs of regulatory compliance by automating routine regulatory reporting and permit notice review and by making it easier to exchange data with the oil and gas industry--especially small, independent operators. Such operators, who often do not have sophisticated in-house databases, will be able to use a subset of the same RBDMS tools available to the agencies on the desktop to file permit notices and production reports online. Once the data passes automated quality control checks, the application will upload the data into the agency's RBDMS data source. The operators also will have access to state agency datasets to focus exploration efforts and to perform production forecasting, economic evaluations, and risk assessments. With the ability to identify economically feasible oil and gas prospects, including unconventional plays, over the Internet, operators will minimize travel and other costs. Because GWPC will coordinate these data sharing efforts with the Bureau of Land Management (BLM), this project will improve access to public lands and make strides towards reducing the duplicative reporting to which industry is now subject for leases that cross jurisdictions. The resulting regulatory streamlining and improved access to agency data will make more domestic oil and gas available to the American public while continuing to safeguard environmental assets.

  11. QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE CRISIS ON THE ACTIVITY OF THE LEASING COMPANIES

    Directory of Open Access Journals (Sweden)

    CRISTINA BĂLTEANU

    2012-01-01

    Full Text Available The financial crisis has caused the economic system both direct and indirect effects. Negative macroeconomic shocks have had a direct impact on the results of leasing companies, and effects such as panic and "nervous breakdown" also had major repercussions. The purpose of this paper based on a qualitative marketing research is knowing, on the one hand, the effects of the crisis on the consumption of leasing products/services and, on the other hand, the factors that caused these effects. The study also aimed to outline the possible evolution of the leasing services offers over the next three years, taking in consideration the measures taken by leasing companies in order to restart the financing process through this system.

  12. Ownership of solution and and evolved gas: Technical and legal perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Carlson, M. R. [Applied Reservoir Engineering and Evaluation (Canada); Friesen, J. G. [McCarthy Tetrault (Canada)

    1995-05-01

    A recent judgement of the Alberta Court of Appeal in `Prism Petroleum Ltd. et al vs. Omega Hydrocarbons Ltd.` affirmed earlier decisions, but failed to to resolve engineering issues such as terminology, PVT behaviour, producing mechanisms, the significance of an initial GOR, gas evolution in reservoirs, classification of oil and gas wells, concurrent production, enhanced recovery requirements, solution gas conservation and the effects of offset production. Some uncertainty also remained regarding the interpretation of the wording of the lease, responsibilities for costs of drilling, completion, surface facilities, operations where there has been a trespass, unjust enrichment, estoppel and limitation periods. The uncertainties regarding these legal and engineering concerns were addressed.

  13. The Growing Importance and Value Implications of Recreational Hunting Leases to Agricultural Land Investors in America

    OpenAIRE

    John S. Baen

    1997-01-01

    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...

  14. Potential application of gas chromatography to the analysis of hydrogen isotopes

    International Nuclear Information System (INIS)

    Warner, D.K.; Sprague, R.E.; Bohl, D.R.

    1976-01-01

    Gas chromatography is used at Mound Laboratory for the analysis of hydrogen isotopic impurities in gas mixtures. This instrumentation was used to study the applicability of the gas chromatography technique to the determination of the major components of hydrogen isotopic gas mixtures. The results of this study, including chromatograms and precision data, are presented

  15. 78 FR 12358 - UBS Financial Services, Inc., Wealth Management Americas Operations, Including On-Site Leased...

    Science.gov (United States)

    2013-02-22

    ..., Inc., Wealth Management Americas Operations, Including On-Site Leased Workers From Leafstone... Services, Inc., Wealth Management Americas Operations (UBS), Weehawken, New Jersey. The workers are engaged... to include all leased workers on-site at UBS Financial Services, Inc., Wealth Management Americas...

  16. 76 FR 78500 - Consumer Leasing (Regulation M)

    Science.gov (United States)

    2011-12-19

    ... BUREAU OF CONSUMER FINANCIAL PROTECTION 12 CFR Part 1013 [Docket No. CFPB-2011-0026] RIN 3170-AA06 Consumer Leasing (Regulation M) AGENCY: Bureau of Consumer Financial Protection. ACTION: Interim final rule... Protection Act (Dodd-Frank Act) transferred rulemaking authority for a number of consumer financial...

  17. 78 FR 18968 - Natural Gas Pipeline Company of America LLC; Notice of Application

    Science.gov (United States)

    2013-03-28

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. CP13-97-000] Natural Gas Pipeline Company of America LLC; Notice of Application Take notice that on March 8, 2013, Natural Gas..., filed an application pursuant to section 7(c) of the Natural Gas Act and part 157 of the Commission's...

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

    Directory of Open Access Journals (Sweden)

    Olga Sergeevna Muftahova

    2015-11-01

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

  19. Artificial intelligence applications in offshore oil and gas production

    International Nuclear Information System (INIS)

    Attia, F.G.

    1994-01-01

    The field of Artificial Intelligence (AI) has gained considerable acceptance in virtually all fields, of engineering applications. Artificial intelligence is now being applied in several areas of offshore oil and gas operations, such as drilling, well testing, well logging and interpretation, reservoir engineering, planning and economic evaluation, process control, and risk analysis. Current AI techniques offer a new and exciting technology for solving problems in the oil and gas industry. Expert systems, fuzzy logic systems, neural networks and genetic algorithms are major AI technologies which have made an impact on the petroleum industry. Presently, these technologies are at different stages of maturity with expert systems being the most mature and genetic algorithms the least. However, all four technologies have evolved such that practical applications were produced. This paper describes the four major Al techniques and their many applications in offshore oil and gas production operations. A summary description of future developments in Al technology that will affect the execution and productivity of offshore operations will be also provided

  20. Gulf of Mexico Outer Continental Shelf daily oil and gas production rate projections from 1999 through 2003

    International Nuclear Information System (INIS)

    Melancon, J.M.; Baud, R.D.

    1999-02-01

    This paper provides daily oil and gas production rate projections for the Gulf of Mexico (GOM) Outer Continental Shelf (OCS) for the years 1999 through 2003. These projections represent daily oil and gas production estimates at calendar year end. In this report, daily oil production rates include both oil and condensate production, and daily gas production rates include both associated and nonassociated gas production. In addition to providing daily oil and gas production rate projections, the authors have included one figure and one table pertaining to leasing history and one table concerning exploration and development plan approvals

  1. Gulf of Mexico outer continental shelf daily oil and gas production rare projections from 1998 through 2002

    International Nuclear Information System (INIS)

    Melancon, J.M.; Roby, D.S.

    1998-02-01

    This paper provides daily oil and gas production rate projections for the Gulf of Mexico (GOM) Outer Continental Shelf (OCS) for the years 1998 through 2002. These projections represent daily oil and gas production estimates at calendar year end. In this report, daily oil production rates include both oil and condensate production, and daily gas production rates include both associated and nonassociated gas production. In addition to providing daily oil and gas production rate projections, the authors have included one figure and one table pertaining to leasing history and one table concerning exploration and development plan approvals

  2. 78 FR 28642 - Eastman Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From...

    Science.gov (United States)

    2013-05-15

    ... Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco, Dayton, Ohio... Trade Adjustment Assistance (TAA) filed on behalf of Eastman Kodak Company, Electrographic Print...

  3. 78 FR 52982 - Regal Beloit Corporation; Springfield, Missouri Division Including On-site Leased Workers From...

    Science.gov (United States)

    2013-08-27

    ... these workers were sufficiently under the control of the subject firm to be considered leased workers...; Springfield, Missouri Division Including On-site Leased Workers From Penmac Personnel Services and GCA Services Group Springfield, Missouri; Amended Certification Regarding Eligibility to Apply for Worker...

  4. Silicon Carbide-Based Hydrogen Gas Sensors for High-Temperature Applications

    Directory of Open Access Journals (Sweden)

    Sangchoel Kim

    2013-10-01

    Full Text Available We investigated SiC-based hydrogen gas sensors with metal-insulator-semiconductor (MIS structure for high temperature process monitoring and leak detection applications in fields such as the automotive, chemical and petroleum industries. In this work, a thin tantalum oxide (Ta2O5 layer was exploited with the purpose of sensitivity improvement, because tantalum oxide has good stability at high temperature with high permeability for hydrogen gas. Silicon carbide (SiC was used as a substrate for high-temperature applications. We fabricated Pd/Ta2O5/SiC-based hydrogen gas sensors, and the dependence of their I-V characteristics and capacitance response properties on hydrogen concentrations were analyzed in the temperature range from room temperature to 500 °C. According to the results, our sensor shows promising performance for hydrogen gas detection at high temperatures.

  5. DEVELOPMENT OF MORE-EFFICIENT GAS FLOODING APPLICABLE TO SHALLOW RESERVOIRS

    Energy Technology Data Exchange (ETDEWEB)

    William R. Rossen; Russell T. Johns; Gary A. Pope

    2003-08-21

    The objective of this research is to widen the applicability of gas flooding to shallow oil reservoirs by reducing the pressure required for miscibility using gas enrichment and increasing sweep efficiency with foam. Task 1 examines the potential for improved oil recovery with enriched gases. Subtask 1.1 examines the effect of dispersion processes on oil recovery and the extent of enrichment needed in the presence of dispersion. Subtask 1.2 develops a fast, efficient method to predict the extent of enrichment needed for crude oils at a given pressure. Task 2 develops improved foam processes to increase sweep efficiency in gas flooding. Subtask 2.1 comprises mechanistic experimental studies of foams with N2 gas. Subtask 2.2 conducts experiments with CO{sub 2} foam. Subtask 2.3 develops and applies a simulator for foam processes in field application.

  6. Possibilities of gas-phase radio-chromatography application to permanent-gas analysis

    International Nuclear Information System (INIS)

    Dupuis, M.C.; Charrier, G.; Alba, C.; Massimino, D.

    1970-01-01

    The gas-phase radio-chromatography technique has been applied to the rapid analysis of permanent gases (H 2 , O 2 , N 2 , A, Kr, Xe, CO, CH 4 ) labelled with radioactive indicators ( 3 H, 37 A, 85 Kr, 133 Xe). After calibration, the components of such a mixture can be identified and their concentrations measured in less than two hours, using a sample volume of from 0.1 to 10 cm 3 . The minimum detectable activity is of the order of 10 -4 μC for each radioactive isotope. The measurements are reproducible to about 2 to 3 per cent. This work has been mainly concerned with the influence of parameters affecting the response of the radioactivity detector (ionization chamber or gas flow proportional counter). The method has very numerous applications both theoretically, for the study of chromatographic phenomena under ideal conditions (infinitesimal concentrations made possible by the use of radioactive tracers), and practically, for rapid and accurate radiochemical analysis of radioactive gas mixtures. (authors) [fr

  7. 77 FR 51792 - Colorado Interstate Gas Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2012-08-27

    ... Interstate Gas Company, L.L.C.; Notice of Application Take notice that on August 7, 2012, Colorado Interstate Gas Company, L.L.C. (CIG), Post Office Box 1087, Colorado Springs, Colorado 80944, filed in the above captioned docket an application pursuant to section 7(c) of the Natural Gas Act (NGA) for a certificate of...

  8. 76 FR 79673 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2011-12-22

    ... Pipeline Company, L.L.C.; Notice of Application On December 9, 2011, Tennessee Gas Pipeline Company, L.L.C... (Commission) an application under section 7(c) of the Natural Gas Act (NGA), as amended, and part 157 of the... Rocan, Senior Counsel, Tennessee Gas Pipeline Company, L.L.C., 1001 Louisiana Street, Houston, Texas...

  9. MOFs for storage of natural gas in mobile applications

    Energy Technology Data Exchange (ETDEWEB)

    Marx, S.; Arnold, L.; Gaab, M.; Maurer, S.; Weickert, M.; Mueller, U. [BASF SE, Ludwigshafen (Germany); Gummaraju, R.; SantaMaria, M.; Wilson, K.; Garbotz, C.; Lynch, J. [BASF Corporation, Iselin, NJ (United States)

    2013-11-01

    Metal-organic frameworks (MOFs) are supposed to have high potential in gas storage, particular in the storage of natural gas (NG) for mobile applications. Due to the shale gas exploration and the cost advantage of natural gas on the North American market as well as the environmental benign behavior upon combustion, storage of gaseous fuels will become more important for future mobility. The main challenge with all gaseous fuels is the limited range of the fuel stored on board of a vehicle. Instead of increasing the pressure in the tank, which would lead to heavy tanks and high compression costs, MOFs might help to improve the energy density of the gas stored in a tank resulting in an increased driving distance or reduced space needed for the gas tanks. (orig.)

  10. An application of the gas-fired chilling and heating units to domestic houses

    Energy Technology Data Exchange (ETDEWEB)

    Choi, J.H.; Yang, Y.M.; Chae, J.M.; Bang, H.S.; Kwon, O.B.; Yoo, S.I.; Kim, T.H. [R and D Center, Korea Gas Co. (Korea); Lee, T.W.; Kim, T.H.; Kim, B.H.; Hwang, I.J.; Kim, J.Y.; Kim, C.D.; Park, S.J. [Korea Institute of Construction Technology (Korea)

    1999-10-01

    Following researches and considerations were performed in this study for an efficient application of gas-fired chilling and heating units to the residential buildings. (1) Status of domestic cooling and heating for residential building. (2) Various introduction schemes of outdoor unit. (3) Design exclusive area for the gas appliance and installation of it. (4) Ventilation of exhaust gas and heat. (5) Prepare the installation specifications or standards for gas-fired chilling and heating units. (6) Design technique of plumbing for cooling and heating. (7) Evaluation of unit's capacity considering the thermal load of domestic buildings. (8) Cooling and heating system with the unit. (9) Fundamental test for evaluation of applicability. (10) Actual design and construction of experimental house for an application and a demonstration of the developed gas units. (11) Field test for cooling and heating. (12) Evaluation of economic efficiency. (13) Establish a business potential. (14) Establishment of legal and systematic support, energy rate. (15) Troubleshooting in the course of development and application of the new gas appliance. 41 refs., 214 figs., 52 tabs.

  11. Competitive bidding for OCS leases and environmental risk

    International Nuclear Information System (INIS)

    Englin, J.E.; Klan, M.S.

    1990-01-01

    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

  12. 77 FR 34031 - Petal Gas Storage, L.L.C., Hattiesburg Industrial Gas Sales, L.L.C.; Notice of Application

    Science.gov (United States)

    2012-06-08

    ... Storage, L.L.C., Hattiesburg Industrial Gas Sales, L.L.C.; Notice of Application Take notice that on May 21, 2012, Petal Gas Storage, L.L.C. (Petal) and Hattiesburg Industrial Gas Sales, L.L.C. (Hattiesburg... pursuant to sections 7(c) and 7(b) of the Natural Gas Act (NGA), for authorization for Petal to acquire the...

  13. A forum on LPG vehicles and leasing; Un forum sur les vehicules GPL et la LLD

    Energy Technology Data Exchange (ETDEWEB)

    Fridman, G.

    1999-04-01

    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)

  14. Recent developments and applications of fast position-sensitive gas detectors

    International Nuclear Information System (INIS)

    Sauli, Fabio

    1999-01-01

    The introduction, 30 years ago, of the multiwire proportional chamber initiated a very active and fruitful period of development of fast gas detectors. Performing position-sensitive devices have been perfected, for the needs of elementary particle physics and for applications in medical diagnostics, biology, material analysis. The high rate performance of wire counters, limited by positive ions accumulation, was largely improved with the introduction of the micro-strip gas chamber, capable of achieving position accuracies of few tens of microns at radiation fluxes exceeding 1 MHz/mm 2 . The micro-strip chamber properties have been extensively studied in view of large scale use in high luminosity experiments; some interesting applications in other fields will be described here. Originally conceived as a gain booster to solve reliability problems met with micro-strips, the gas electron multiplier was invented about a year and a half ago. Progress made with high gain models is leading to a new concept in gas detectors, powerful yet cheap and reliable. Possible developments and applications will be discussed: large area position-sensitive photo detectors and X-ray imagers, including devices with non-planar geometry suited to spectrometers and crystal diffraction studies

  15. PRODUCE MORE OIL AND GAS VIA eBUSINESS DATA SHARING

    Energy Technology Data Exchange (ETDEWEB)

    Paul Jehn; Mike Stettner

    2004-04-30

    GWPC, DOGGR, and other state agencies propose to build eBusiness applications based on a .NET front-end user interface for the DOE's Energy 100 Award-winning Risk Based Data Management System (RBDMS) data source and XML Web services. This project will slash the costs of regulatory compliance by automating routine regulatory reporting and permit notice review and by making it easier to exchange data with the oil and gas industry--especially small, independent operators. Such operators, who often do not have sophisticated in-house databases, will be able to use a subset of the same RBDMS tools available to the agencies on the desktop to file permit notices and production reports online. Once the data passes automated quality control checks, the application will upload the data into the agency's RBDMS data source. The operators also will have access to state agency datasets to focus exploration efforts and to perform production forecasting, economic evaluations, and risk assessments. With the ability to identify economically feasible oil and gas prospects, including unconventional plays, over the Internet, operators will minimize travel and other costs. Because GWPC will coordinate these data sharing efforts with the Bureau of Land Management (BLM), this project will improve access to public lands and make strides towards reducing the duplicative reporting to which industry is now subject for leases that cross jurisdictions. The resulting regulatory streamlining and improved access to agency data will make more domestic oil and gas available to the American public while continuing to safeguard environmental assets.

  16. Produce More Oil and Gas via eBusiness Data Sharing

    Energy Technology Data Exchange (ETDEWEB)

    Paul Jehn; Mike Stettner; Ben Grunewald

    2005-07-22

    GWPC, DOGGR, and other state agencies propose to build eBusiness applications based on a .NET front-end user interface for the DOE's Energy 100 Award-winning Risk Based Data Management System (RBDMS) data source and XML Web services. This project will slash the costs of regulatory compliance by automating routine regulatory reporting and permit notice review and by making it easier to exchange data with the oil and gas industry--especially small, independent operators. Such operators, who often do not have sophisticated in-house databases, will be able to use a subset of the same RBDMS tools available to the agencies on the desktop to file permit notices and production reports online. Once the data passes automated quality control checks, the application will upload the data into the agency's RBDMS data source. The operators also will have access to state agency datasets to focus exploration efforts and to perform production forecasting, economic evaluations, and risk assessments. With the ability to identify economically feasible oil and gas prospects, including unconventional plays, over the Internet, operators will minimize travel and other costs. Because GWPC will coordinate these data sharing efforts with the Bureau of Land Management (BLM), this project will improve access to public lands and make strides towards reducing the duplicative reporting to which industry is now subject for leases that cross jurisdictions. The resulting regulatory streamlining and improved access to agency data will make more domestic oil and gas available to the American public while continuing to safeguard environmental assets.

  17. Gas reactor international cooperative program. HTR-synfuel application assessment

    Energy Technology Data Exchange (ETDEWEB)

    1979-09-01

    This study assesses the technical, environmental and economic factors affecting the application of the High Temperature Gas-Cooled Thermal Reactor (HTR) to: synthetic fuel production; and displacement of fossil fuels in other industrial and chemical processes. Synthetic fuel application considered include coal gasification, direct coal liquefaction, oil shale processing, and the upgrading of syncrude to motor fuel. A wide range of other industrial heat applications was also considered, with emphasis on the use of the closed-loop thermochemical energy pipeline to supply heat to dispersed industrial users. In this application syngas (H/sub 2/ +CO/sub 2/) is produced at the central station HTR by steam reforming and the gas is piped to individual methanators where typically 1000/sup 0/F steam is generated at the industrial user sites. The products of methanation (CH/sub 4/ + H/sub 2/O) are piped back to the reformer at the central station HTR.

  18. Gas reactor international cooperative program. HTR-synfuel application assessment

    International Nuclear Information System (INIS)

    1979-09-01

    This study assesses the technical, environmental and economic factors affecting the application of the High Temperature Gas-Cooled Thermal Reactor (HTR) to: synthetic fuel production; and displacement of fossil fuels in other industrial and chemical processes. Synthetic fuel application considered include coal gasification, direct coal liquefaction, oil shale processing, and the upgrading of syncrude to motor fuel. A wide range of other industrial heat applications was also considered, with emphasis on the use of the closed-loop thermochemical energy pipeline to supply heat to dispersed industrial users. In this application syngas (H 2 +CO 2 ) is produced at the central station HTR by steam reforming and the gas is piped to individual methanators where typically 1000 0 F steam is generated at the industrial user sites. The products of methanation (CH 4 + H 2 O) are piped back to the reformer at the central station HTR

  19. Impacto da contabilização do leasing operacional no balanço patrimonial: o caso das Cias. aéreas brasileiras TAM e GOL = The impact of operating leasing recognition in the balance sheet: the case of brazilian airlines companies Tam and Gol

    Directory of Open Access Journals (Sweden)

    Ludmila de Melo Souza

    2011-08-01

    Full Text Available As operações de leasing são utilizadas pelas empresas como uma forma alternativa de capitalização. Atualmente, esse tipo de operação pode ser classificado em duas modalidades: financeiro e operacional, em que este funciona como um contrato de aluguel e aquele se assemelha a uma compra financiada. Em termos de contabilização, a grande diferença é que o leasing operacional não integra o balanço. O FASB, ciente dessa possível distorção que a não contabilização gera no usuário da informação contábil, reuniu-se com o IASB e discutiram a melhor forma para solucionar o problema. Os dois conselhos decidiram provisoriamente que as arrendatárias devem contabilizar as operações decorrentes de leasing operacional no ativo e no passivo. Portanto, o objetivo do trabalho é verificar o impacto da contabilização do leasing operacional de forma semelhante ao leasing financeiro na estrutura patrimonial das empresas presentes na amostra. Assim, o presente trabalho analisou os Balanços Patrimoniais da TAM e da GOL nos anos de 2007 a 2009, uma vez que as companhias aéreas são grandes usuárias das operações de leasing operacional na “aquisição” de aeronaves. Os balanços foram ajustados com os valores informados nas notas explicativas. Conclui-se que o registro das operações de leasing operacional representou para as empresas analisadas um significativo impacto na estrutura patrimonial e consequentemente nos indicadores financeiros e que a contabilização das operações de leasing operacional dará maior transparência às demonstrações contábeis.Leasing transactions are used by companies as a way to get capitalized. However, this type of transaction can be classified in two types: financial and operating, in which the operating leasing works as a rent and financial leasing resembles a financed purchase. The most important difference in the accounting model is that the operating lease is not included in the balance sheet

  20. 75 FR 76487 - Haldex Brake Corporation, Commercial Vehicle Systems, Including On-Site Leased Workers of...

    Science.gov (United States)

    2010-12-08

    ..., Commercial Vehicle Systems, Including On-Site Leased Workers of Johnston Integration Technologies, a... Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974, as amended (``Act''), 19 U.S.C... system components. The company reports that workers leased from Johnston Integration Technologies, a...

  1. Chemical Gas Sensors for Aeronautic and Space Applications

    Science.gov (United States)

    Hunter, Gary W.; Chen, Liang-Yu; Neudeck, Philip G.; Knight, Dak; Liu, Chung-Chiun; Wu, Quing-Hai; Zhou, Huan-Jun

    1997-01-01

    Aeronautic and space applications require the development of chemical sensors with capabilities beyond those of commercially available sensors. Two areas of particular interest are safety monitoring and emission monitoring. In safety monitoring, detection of low concentrations of hydrogen at potentially low temperatures is important while for emission monitoring the detection of nitrogen oxides, hydrogen, hydrocarbons and oxygen is of interest. This paper discusses the needs of aeronautic and space applications and the point-contact sensor technology being developed to address these needs. The development of these sensors is based on progress in two types of technology: (1) Micromachining and microfabrication technology to fabricate miniaturized sensors. (2) The development of high temperature semiconductors, especially silicon carbide. The detection of each type of gas involves its own challenges in the fields of materials science and fabrication technology. The number of dual-use commercial applications of this microfabricated gas sensor technology make this general area of sensor development a field of significant interest.

  2. 29 CFR 779.306 - Leased departments not separate establishments.

    Science.gov (United States)

    2010-07-01

    ... STANDARDS ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES Exemptions for Certain Retail or Service... leased departments, controls the space location, determines the type of goods that may be sold...

  3. 30 CFR 285.510 - May MMS reduce or waive my lease or grant payments?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false May MMS reduce or waive my lease or grant... Financial Assurance Requirements Payments § 285.510 May MMS reduce or waive my lease or grant payments? (a) The MMS Director may reduce or waive the rent or operating fee or components of the operating fee...

  4. Application of a power recovery system to gas turbine exhaust gases

    International Nuclear Information System (INIS)

    Baudat, N.P.; James, O.R.

    1979-01-01

    This paper discusses the application of a power recovery system to recover waste heat from the exhaust gases of gas turbines and convert this energy into shaft horsepower. Also discussed are power cycles, selection of power fluid, equipment selection, and application of the power recovery system to various gas turbines. Several charts and tables are included: process flow diagram, cycle efficiencies, curve for estimating recoverable horsepower

  5. Applications of the gas chromatography in the nuclear science and technology

    International Nuclear Information System (INIS)

    Gasco Sanchez, L.

    1972-01-01

    This paper is a review on the applications of the gas chromatography in the nuclear science and technology published up to December 1971. Its contents has been classified under the following heads; I) Radiogaschromatography, II) Isotope separation, III) Preparation of labelled molecules, IV) Nuclear fuel cycle, V) Nuclear reactor technology, VI) Irradiation chemistry, VIl) Separation of me tal compounds in gas phase, VIII) Applications of the gas chromatography carried out at the Junta de Energia Nuclear, Spain. Arapter VIII only includes the investigations carried out from January 1969 to December 1971. Previous investigations in this field has been published elsewhere. (Author)

  6. 77 FR 14832 - Plumchoice, Inc., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing...

    Science.gov (United States)

    2012-03-13

    ...., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing, and Technisource..., Insight Global Staffing, and Technisource, Scarborough, Maine. The workers are engaged in activities... leased workers from Balance Staffing, Insight Global Staffing, and Technisource, Scarborough, Maine, who...

  7. 76 FR 50245 - Gulf of Mexico (GOM), Outer Continental Shelf (OCS), Western Planning Area (WPA), Oil and Gas...

    Science.gov (United States)

    2011-08-12

    ... (BOEMRE), Interior. ACTION: Notice of Availability (NOA) of a Final Supplemental Environmental Impact... sale's incremental contribution to the cumulative impacts on environmental and socioeconomic resources... Mexico (GOM), Outer Continental Shelf (OCS), Western Planning Area (WPA), Oil and Gas Lease Sale for the...

  8. Gas cluster ion beam equipments for industrial applications

    International Nuclear Information System (INIS)

    Matsuo, J.; Takaoka, G.H.; Yamada, I.

    1995-01-01

    30 keV and 200 keV gas cluster ion beam equipments have been developed for industrial applications. A gas cluster source with a non-cooled nozzle was used for both the equipments. Sufficient monomer ion suppression was achieved by using an ExB filter and chromatic lenses mass filter with low extraction voltage. These equipments are suitable to be used for low-damage surface treatment of metals, insulators and semiconductors without heavy metal contamination. (orig.)

  9. Gas-cooled reactors for advanced terrestrial applications

    International Nuclear Information System (INIS)

    Kesavan, K.; Lance, J.R.; Jones, A.R.; Spurrier, F.R.; Peoples, J.A.; Porter, C.A.; Bresnahan, J.D.

    1986-01-01

    Conceptual design of a power plant on an inert gas cooled nuclear coupled to an open, air Brayton power conversion cycle is presented. The power system, called the Westinghouse GCR/ATA (Gas-Cooled Reactors for Advanced Terrestrial Applications), is designed to meet modern military needs, and offers the advantages of secure, reliable and safe electrical power. The GCR/ATA concept is adaptable over a range of 1 to 10 MWe power output. Design descriptions of a compact, air-transportable forward base unit for 1 to 3 MWe output and a fixed-base, permanent installation for 3 to 10 MWe output are presented

  10. 76 FR 16654 - Austin Western Railroad, L.L.C.-Lease and Operation Exemption-Capital Metropolitan Transportation...

    Science.gov (United States)

    2011-03-24

    ... 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...

  11. ZONASI PERIKANAN PASI UNTUK KEPENTINGAN PEMANFAATAN SECARA BERKELANJUTAN SUMBERDAYA IKAN KAKAP MERAH DI KEPULAUAN LEASE (Pasi Zone for Interest Sustainable Utilization of Red Snapper Resources in Lease Islands

    Directory of Open Access Journals (Sweden)

    Delly Dominggas Paulina Matrutty

    2015-01-01

    Full Text Available ABSTRAK Pasi adalah daerah penangkapan spesifik ikan kakap merah di Kepulauan Lease. Eksploitasi terhadap sumberdaya ikan kakap merah cenderung tinggi akhir-akhir ini karena sangat disukai di pasar lokal, regional maupun internasional, selain dijadikan sebagai objek wisata pancing. Kondisi ini akan mengancam kelestarian sumberdaya jika tidak dikelola dengan baik. Penetapan zonasi merupakan salah satu alternatif pengelolaan sumberdaya perikanan yang baik, dan jika dilakukan dengan benar akan memberikan nilai tambah bagi masyarakat, tanpa mengganggu kelestariannya. Tujuan penelitian ini adalah menentukan zonasi perikanan pasi untuk kepentingan pemanfaatan berkelanjutan sumberdaya ikan kakap merah di Kepulauan Lease. Data yang digunakan meliputi hasil kajian potensi sumberdaya ikan kakap merah, kondisi oseanografi  daerah penangkapan (pasi, dan sistem nilai perikanan pasi yang meliputi komponen nilai dasar ekologi, sosial dan teknologi, serta metode Participatory Rural Appraisal (PRA.  Berdasarkan kriteria yang dibangun dari seluruh aspek tersebut  maka dibuat zonasi khusus untuk kawasan pasi di Kepulauan Lease.  Berdasarkan hasil  analisis  diperoleh 4 (empat dari  25  pasi  ditetapkan sebagai zona lindung, 21 pasi ditetapkan sebagai zona perikanan berkelanjutan sub-zona perikanan tangkap, sedangkan 13 di antaranya ditetapkan sebagai zona pemanfaatan sub-zona wisata pancing. ABSTRACT Pasi is a specific fishing ground for Red Snapper in Lease Islands.  Recently, the exploitation of the red snapper population is tend to increase due to high demand of local, regional and international market as well as object for fishing tourism. This condition will threat the sustainability of the resources as if it is unmanaged in good way.  Zone determination is one of the alternatives of good fisheries resources management. If it is done in a right way, it will add value to community without disturbing the sustainability. The objectives of the present

  12. 75 FR 8051 - Petal Gas Storage, L.L.C.; Notice of Application

    Science.gov (United States)

    2010-02-23

    ... Storage, L.L.C.; Notice of Application February 12, 2010. Take notice that on January 29, 2010, Petal Gas Storage, L.L.C. (Petal), 1100 Louisiana Street, Houston, Texas, 77002, filed with the Federal Energy Regulatory Commission an abbreviated application pursuant to section 7(c) of the Natural Gas Act (NGA), as...

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

    Science.gov (United States)

    2010-01-01

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

  14. 75 FR 11921 - Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and...

    Science.gov (United States)

    2010-03-12

    ... 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...

  15. 77 FR 62535 - Hydro Aluminum North America, Inc., Midwest Region, Including On-Site Leased Workers From...

    Science.gov (United States)

    2012-10-15

    ... Aluminum North America, Inc., Midwest Region, Including On- Site Leased Workers From Employment Group, Aerotek, and Manpower, Kalamazoo, Michigan; Hydro Aluminum North America, Inc., Midwest Region, Including... Aluminum North America, Inc., Kalamazoo, Michigan. The subject worker group includes on-site leased workers...

  16. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  17. Solar-assisted gas-energy water-heating feasibility for apartments

    Science.gov (United States)

    Davis, E. S.

    1975-01-01

    Studies of residential energy use, solar-energy technology for buildings, and the requirements for implementing technology in the housing industry led to a project to develop a solar water heater for apartments. A design study for a specific apartment was used to establish a solar water-heater cost model which is based on plumbing contractor bids and manufacturer estimates. The cost model was used to size the system to minimize the annualized cost of hot water. The annualized cost of solar-assisted gas-energy water heating is found to be less expensive than electric water heating but more expensive than gas water heating. The feasibility of a natural gas utility supplying the auxiliary fuel is evaluated. It is estimated that gas-utilizing companies will find it profitable to offer solar water heating as part of a total energy service option or on a lease basis when the price of new base-load supplies of natural gas reaches $2.50-$3.00 per million Btu.

  18. Pressureless sintering and gas flux properties of porous ceramic membranes for gas applications

    Directory of Open Access Journals (Sweden)

    David O. Obada

    Full Text Available The preparation and characterization of kaolin based ceramic membranes using styrofoam (STY and sawdust (SD as pore formers have been prepared by mechano-chemical synthesis using pressureless sintering technique with porogen content between (0–20 wt% by die pressing. Pellets were fired at 1150 °C and soaking time of 4 h. The membranes cast as circular disks were subjected to characterization studies to evaluate the effect of the sintering temperature and pore former content on porosity, density, water absorption and mechanical strength. Obtained membranes show effective porosity with maximum at about 43 and 47% respectively for membranes formulated with styrofoam and sawdust porogens but with a slightly low mechanical strength that does not exceed 19 MPa. The resultant ceramic bodies show a fine porous structure which is mainly caused by the volatilization of the porogens. The fabricated membrane exhibited high N2 gas flux, hence, these membranes can be considered as efficient for potential application for gas separation by reason of the results shown in the gas flux tests. Keywords: Porosity, Pore formers, Kaolin, Physico-mechanical properties, Gas separation, Gas flux

  19. LEASE AGREEMENTS FINANCIAL REPORTING ISSUES ACCORDING TO THE INTERNATIONAL STANDARDS

    Directory of Open Access Journals (Sweden)

    Marina MAISURADZE

    2016-08-01

    Full Text Available On January 13th 2016, the Board for International Accounting Standards  published the  new International Standard 16 of Financial Reporting,   named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.

  20. Reflections of the Capitalization on Operational Leasing in Transport Subsector Companie's Structure Indicators Listed on Bovespa

    Directory of Open Access Journals (Sweden)

    Vinícius Gomes Martins

    2013-12-01

    Full Text Available Leasing is an alternative to financing the acquisition of assets for entities, and it has like modalities the operating procedures and financial leasing. This type of operation has caused several theoretical obstacles, among them the issue of off-balance sheet transactions. To reduce these accounting inconsistencies, the IASB and FASB have been working together to standardize the subject, this result was the publication of Exposure Draft 2010/09 (ED, which promises significant changes in the treatment of such transactions. Given this, this study aimed to analyze the impacts of the proposed changes contained in the ED, as the capitalization of operating leases, in the structure indicators at transportation subsector companies listed on the Bovespa. For this, we used the simulation methodology of the proposals in ED, confirming previous research. After the simulation accomplished, we proceeded with the Student's t test for paired samples, in order to check if the expected changes may cause significant differences in the indicators tested. The evidence points in the year of 2011, an amount of $ 3.8 billion, related to operating leases, not moved by the balance sheet (off-balance sheet of their respective companies. It was also observed that, on average, sample firms have operating leases to pay equivalent to 18.46% equity and 16.14% of debt. Finally, by simulating the proposals in the ED, it was found that the indicators of debt, equity and immobilization of the detention of non-current resources show significant variation from the statistical point of view, due to the capitalization of operating lease balances.

  1. 76 FR 14681 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Massachusetts...

    Science.gov (United States)

    2011-03-17

    ... No. BOEM-2010-0063] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Regulation and Enforcement (BOEMRE), Interior. ACTION: Request for Interest (RFI) in Commercial Wind Energy... (BOEMRE) is reopening the comment period on the RFI in Commercial Wind Energy Leasing Offshore...

  2. 41 CFR 102-80.75 - Who assesses environmental issues in Federal construction and lease construction projects?

    Science.gov (United States)

    2010-07-01

    ... 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...

  3. 75 FR 43555 - Experian, Global Technology Services, a Subsidiary of Experian, Including a Leased Employee From...

    Science.gov (United States)

    2010-07-26

    ... Technology Services, a Subsidiary of Experian, Including a Leased Employee From Tapfin Working Off-Site in... Experian, Global Technology Services, a subsidiary of Experian, including on-site leased workers from... control of the Schaumburg, Illinois location of Experian, Global Technology Services, a subsidiary of...

  4. 77 FR 40638 - Syniverse Technologies, Inc., Including On-Site Leased Workers From Insight Global Stone Staffing...

    Science.gov (United States)

    2012-07-10

    ..., Inc., Including On-Site Leased Workers From Insight Global Stone Staffing, and Randstad Formerly Known..., Massachusetts, including on-site leased workers from Insight Global, Stone Staffing, Randstad formerly known as... Insight Global, Stone Staffing, Randstad, formerly known as Sapphire Technologies, were employed on-site...

  5. THE USE EFFICIENCY OF FINANCIAL LEASING FOR THE RENEWAL OF FIXED CAPITAL OF THE RAILWAY INDUSTRY ENTERPRISES

    Directory of Open Access Journals (Sweden)

    V. I. Strilets

    2009-12-01

    Full Text Available In the article the dynamics of development and global structure of the leasing market are analyzed, the advantages of using the financial leasing for upgrading the fixed capital of railway industry are formulated.

  6. Why your lease is an important asset.

    Science.gov (United States)

    Wood, Jason P; Wood, Patrick J

    2008-07-01

    The authors represent more than 3,500 dentists in California and have utilized their experience, knowledge and actual client examples to provide a thorough guide to protecting your future income and sale of your dental practice. This article is intended to provide an in-depth prospective of the value of the lease for your dental practice.

  7. 26 CFR 1.861-16 - Income from certain craft first leased after December 28, 1980.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from certain craft first leased after... the United States § 1.861-16 Income from certain craft first leased after December 28, 1980. (a) General rule. If a taxpayer— (1) Owns a qualified craft (as defined in paragraph (b) of this section). (2...

  8. Analysis of Offshore Wind Energy Leasing Areas for the Rhode Island/Massachusetts Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.

    2013-04-01

    The National Renewable Energy Laboratory (NREL), under an interagency agreement with the Bureau of Ocean Energy Management (BOEM), is providing technical assistance to BOEM on the identification and delineation of offshore leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM in 2012. This report focuses on NREL's evaluation of BOEM's Rhode Island/Massachusetts (RIMA) WEA leasing areas. The objective of the NREL evaluation was to assess the proposed delineation of the two leasing areas and determine if the division is reasonable and technically sound. Additionally, the evaluation aimed to identify any deficiencies in the delineation. As part of the review, NREL performed the following tasks: 1. Performed a limited review of relevant literature and RIMA call nominations. 2. Executed a quantitative analysis and comparison of the two proposed leasing areas 3. Conducted interviews with University of Rhode Island (URI) staff involved with the URI Special Area Management Plan (SAMP) 4. Prepared this draft report summarizing the key findings.

  9. 7 CFR 3560.408 - Lease of security property.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Lease of security property. 3560.408 Section 3560.408 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF... facilities related to a housing project (e.g., central kitchens, recreation facilities, laundry rooms, and...

  10. 77 FR 3499 - Sony Electronics, Inc., Including On-Site Leased Workers From Selectremedy Park Ridge, NJ...

    Science.gov (United States)

    2012-01-24

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,501M] Sony Electronics, Inc... Electronics, Inc., SEL Headquarters, including on-site leased workers of SelectRemedy, StaffMark, and Payrolling.com , San Diego, California (TA-W-71,501); Sony Electronics, Inc., including on-site leased...

  11. 75 FR 28295 - Federal-Mogul, Including On-Site Leased Workers From Kelly Services, Summerton, SC; Amended...

    Science.gov (United States)

    2010-05-20

    ... workers were sufficiently under the control of the subject firm to be considered leased workers. Based on... On-Site Leased Workers From Kelly Services, Summerton, SC; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974...

  12. Potential biodefense model applications for portable chlorine dioxide gas production.

    Science.gov (United States)

    Stubblefield, Jeannie M; Newsome, Anthony L

    2015-01-01

    Development of decontamination methods and strategies to address potential infectious disease outbreaks and bioterrorism events are pertinent to this nation's biodefense strategies and general biosecurity. Chlorine dioxide (ClO2) gas has a history of use as a decontamination agent in response to an act of bioterrorism. However, the more widespread use of ClO2 gas to meet current and unforeseen decontamination needs has been hampered because the gas is too unstable for shipment and must be prepared at the application site. Newer technology allows for easy, onsite gas generation without the need for dedicated equipment, electricity, water, or personnel with advanced training. In a laboratory model system, 2 unique applications (personal protective equipment [PPE] and animal skin) were investigated in the context of potential development of decontamination protocols. Such protocols could serve to reduce human exposure to bacteria in a decontamination response effort. Chlorine dioxide gas was capable of reducing (2-7 logs of vegetative and spore-forming bacteria), and in some instances eliminating, culturable bacteria from difficult to clean areas on PPE facepieces. The gas was effective in eliminating naturally occurring bacteria on animal skin and also on skin inoculated with Bacillus spores. The culturable bacteria, including Bacillus spores, were eliminated in a time- and dose-dependent manner. Results of these studies suggested portable, easily used ClO2 gas generation systems have excellent potential for protocol development to contribute to biodefense strategies and decontamination responses to infectious disease outbreaks or other biothreat events.

  13. Pure- and Mixed-Gas Transport Study of Nafion® and Its Fe3+-Substituted Derivative for Membrane-Based Natural Gas Applications

    KAUST Repository

    Mukaddam, Mohsin Ahmed

    2016-01-01

    The focus of this research project was to develop a fundamental understanding of the structure-gas transport property relationship in Nafion® to investigate its potential use as a gas separation membrane material for natural gas (NG) applications

  14. Právní, daňový a účetní pohled na leasing v ČR

    OpenAIRE

    Kulhánková, Hana

    2009-01-01

    This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.

  15. Preferences for Alternative Fuel Vehicles of Lease Car Drivers in The Netherlands

    Energy Technology Data Exchange (ETDEWEB)

    Koetse, M.J.; Hoen, A.

    2012-04-15

    In this paper we aim to get insight into preferences of Dutch lease car drivers for alternative fuel vehicles (AFVs) and their characteristics. Since AFVs are either not yet available on the market or have only very limited market shares, we have to rely on stated preference research. We perform a state-of-the-art conjoint analysis, based on data obtained through an online choice experiment among Dutch lease car drivers. Results show that under current tax regulations the average lease car driver is indifferent between the conventional technology, flexifuel and the hybrid car, while negative preferences exist for the plug-in hybrid, the electric and the fuel cell car. When current tax regulations would be abolished, strong negative preferences would result for all AFCs, and especially for the electric and fuel cell car. Increases in driving range, reductions in refuelling time, and reductions in additional detour time for reaching an appropriate fuel station, increase AFV preferences substantially. On average the gap between conventional technologies and AFVs remains large, however. We also find that there is considerable heterogeneity in preferences of lease car drivers, and that various market segments and potential early adopters can be identified. In this respect the most interesting finding is that preferences for electric and fuel cell cars decrease substantially, and willingness to pay for driving range increases substantially, when annual mileage increases. Annual mileage also has a substantial impact on sensitivity to monthly costs. We therefore use simulations to assess market shares of electric and fuel cell cars for different annual mileage categories. We find that people with a relatively low annual mileage are more likely to adopt than people with a relatively high annual mileage, regardless of driving range and monthly costs. For the fuel cell car we find similar results, although when driving range is high and cost differences are large, lease car

  16. Solar PV leasing in Singapore: enhancing return on investments with options

    Science.gov (United States)

    Song, Shuang; Poh, K. L.

    2017-05-01

    Renewable energy is getting more important nowadays as an alternative to traditional energies. Solar energy, according to Energy Market Authority, is the most viable in the context of Singapore compared to other renewable energy sources due to land constraints. In light of the increasing adoption of solar power in Singapore, this paper focuses on solar PV leasing using a case study. This paper assesses the prospect for solar PV leasing companies in Singapore through the lens of embedded real options. The recent news that solar power is becoming the cheapest form of new electricity presents the leasing company an option to expand the scale of solar PV system. Taking into account this option, the Net Present Value (NPV) of the investment increased significantly compared to the case without real options. Technological developments result in a continuously changing environment with uncertainties. Thus, decision makers need to be aware of the inherent risk associated and identify options to maximize NPV. This upside potential is realized by exercising the managerial flexibility and exploiting the uncertainty. The paper enables solar energy planners to consider possible managerial flexibilities under uncertainties, showing how option thinking can be incorporated in the valuation of solar energy.

  17. International Leasing of Sensitive Nuclear Fuel Cycle Sites: A Proposal to Provide Enduring Assurance of Peaceful Use

    Energy Technology Data Exchange (ETDEWEB)

    Paine, Christopher; Cochran, Thomas [Natural Resources Defense Council, Washington (United States)

    2012-03-15

    A voluntary and cooperative membership association -- the 'International Nuclear Fuel Cycle Association' (INFCA) - would be established alongside the IAEA to remedy known gaps in the nonproliferation regime, which include: low-confidence capability for timely detection of diversion from bulk-handling facilities; a 'legal right' of withdrawal from the NPT enabling military application of nuclear technology and materials previously declared for peaceful use; and increasing numbers of NPT-compliant 'virtual weapon states,' the logical culmination of Article IV 'rights' to fuel cycle technology pursued on a purely national basis. Civil fuel cycle capabilities under exclusive national control also remain a likely barrier to fulfilling the declared intentions of states to eliminate global nuclear weapon stockpiles. INFCA would remedy these gaps by ensuring the sensitive fuel cycle activities are conducted within 'Internationally-Secured Leased Areas' (ISLAs), leased to the Association under contracts that would endure from facility construction through facility decommissioning, even in the event a state withdraws from the NPT.

  18. 77 FR 23472 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2012-04-19

    ... Pipeline Company, L.L.C.; Notice of Application Take notice that on April 4, 2012, Tennessee Gas Pipeline Company, L.L.C. (Tennessee), 1001 Louisiana Street, Houston, Texas 77002, filed an application in the..., Manager, Certificates, Tennessee Gas Pipeline Company, L.L.C., 1001 Louisiana Street, Houston, Texas 77002...

  19. 78 FR 6313 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2013-01-30

    ... Pipeline Company, L.L.C.; Notice of Application Take notice that on January 14, 2013, Tennessee Gas Pipeline Company, L.L.C. (Tennessee), 1001 Louisiana Street, Houston, Texas 77002, filed an application in... directed to Thomas G. Joyce, Manager, Certificates, Tennessee Gas Pipeline Company, L.L.C. 1001 Louisiana...

  20. 76 FR 20367 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off Delaware...

    Science.gov (United States)

    2011-04-12

    ... No. BOEM-2011-0008] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... determination that no competitive interest exists in acquiring a commercial wind lease in the area offshore... a Request for Interest (RFI) in the Federal Register on April 26, 2010 (75 FR 21653). Bluewater Wind...

  1. 78 FR 21155 - Eastman Kodak Company, IPS-Dayton Location, Including On-site Leased Workers From Adecco, Dayton...

    Science.gov (United States)

    2013-04-09

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,387] Eastman Kodak Company, IPS--Dayton Location, Including On-site Leased Workers From Adecco, Dayton, Ohio; Notice of... and former workers of Eastman Kodak Company, IPS--Dayton Location, including on-site leased workers...

  2. Virtual reality application in oil and gas industry | Shammar | Journal ...

    African Journals Online (AJOL)

    Virtual reality application in oil and gas industry. ... is the key factor for considering AR as an effective tool to be used in maintenance work. Works related to applications of VR for energy exploration and safety training for petroleum industry is ...

  3. Lease accounting trouble looms for corporate real estate management

    NARCIS (Netherlands)

    Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.

    2014-01-01

    Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.

  4. 77 FR 8247 - Tennessee Gas Pipeline Company, L.L.C. Notice of Application

    Science.gov (United States)

    2012-02-14

    ... Pipeline Company, L.L.C. Notice of Application Take notice that on February 2, 2012, Tennessee Gas Pipeline Company, L.L.C. (Tennessee), 1001 Louisiana Street, Houston, Texas 77002, filed an application in Docket... Gas Pipeline Company, L.L.C., 1001 Louisiana Street, Houston, Texas 77002, by telephone at (713) 420...

  5. Application of advanced data reduction methods to gas turbine dynamic analysis

    International Nuclear Information System (INIS)

    Juhl, P.B.

    1978-01-01

    This paper discusses the application of advanced data reduction methods to the evaluation of dynamic data from gas turbines and turbine components. The use of the Fast Fourier Transform and of real-time spectrum analyzers is discussed. The use of power spectral density and probability density functions for analyzing random data is discussed. Examples of the application of these modern techniques to gas turbine testing are presented. The use of the computer to automate the data reduction procedures is discussed. (orig.) [de

  6. RELATIVE PROLIFERATION RISKS FOR NUCLEAR FUEL LEASING ARRANGEMENT

    International Nuclear Information System (INIS)

    CHENG, L.Y.; YUE, M.; BARI, R.A.

    2007-01-01

    The present study demonstrates a probabilistic approach to quantify the proliferation risks of fuel leasing and recycling. A Markov model approach is applied to evaluate the probability of proliferation success by diversion or theft. Proliferation risk is calculated as a product of the probability of success and the corresponding consequences

  7. Extending the molecular application range of gas chromatography

    NARCIS (Netherlands)

    Kaal, E.; Janssen, H.-G.

    2008-01-01

    Gas chromatography is an important analytical technique for qualitative and quantitative analysis in a wide range of application areas. It is fast, provides a high peak capacity, is sensitive and allows combination with a wide range of selective detection methods including mass spectrometry.

  8. 78 FR 57925 - Ferroequus Railway Company Limited and Railstuff, LLC-Lease and Operation Exemption-City of...

    Science.gov (United States)

    2013-09-20

    ... 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...

  9. Sudar vozila u vlasništvu istog leasing društva i problem treće osobe iz AO osiguranja

    OpenAIRE

    Radionov, Nikoleta; Padovan, Adriana Vincenca

    2012-01-01

    U radu se razmatraju pravni odnosi koji nastaju u slučaju sudara dvaju (ili više) vozila u vlasništvu istog leasing društva (slučaj leasingleasing). Prema uvriježenoj praksi na domaćem tržištu osiguranja, u takvim slučajevima dolazi do isključenja iz osiguranja šteta na vozilu temeljem osiguranja automobilske odgovornosti (AO), s obzirom na to da su vozila u vlasništvu istog leasing društva koje je i jedini osiguranik po policama AO oba (ili više) vozila sudionika nezgode. Primatelj leasin...

  10. 75 FR 45166 - Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing...

    Science.gov (United States)

    2010-08-02

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,014] Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing, Hawkins, WI; Notice of Negative...., Hawkins Window Division, including on-site leased workers of Nicolet Staffing, Hawkins, Wisconsin. Signed...

  11. 77 FR 64972 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2012-10-24

    ... Pipeline Company, L.L.C.; Notice of Application Take notice that on October 10, 2012, Tennessee Gas Pipeline Company, L.L.C. (Tennessee), 1001 Louisiana Street, Houston, Texas 77002, filed in the above captioned docket an application pursuant to sections 7(b) and 7(c) of the Natural Gas Act (NGA) for a...

  12. Environmental Assessment on the leasing of the Strategic Petroleum Reserve, St. James Terminal, St. James Parish, Louisiana

    International Nuclear Information System (INIS)

    1995-01-01

    The US Department of Energy (DOE) proposes to lease the Strategic Petroleum Reserve's (SPR) St. James Terminal to private industry. The St. James Terminal consists of six storage tanks, a pumping station, two maine docks and ancillary facilities. DOE believes that the St. James Terminal presents an opportunity to establish a government- industry arrangement that could more effectively use this asset to serve the nations's oil distribution needs, reduce the operational cost of the SPR, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as several DOE pipelines, to enhance the operation of its own facilities or to avoid having to construct new ones. Under such a lease, industry use would be subordinate to DOE use in the event of a national energy emergency. This Environmental Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this analyses, DOE has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) OF 1969 and has issued the Finding of No Significant Impact (FONSI)

  13. 25 CFR 227.6 - Corporations and corporate information.

    Science.gov (United States)

    2010-04-01

    ... CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases... disposition of any such statement, application, prospectus or offering sheet has been made. (c) Affidavits of...

  14. Buying and leasing real estate for veterinary hospitals.

    Science.gov (United States)

    Salzsieder, Karl R

    2006-03-01

    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.

  15. The choice of leasing companies for automobile fleet updating on the basis of hierarchies analysis method

    OpenAIRE

    Dorohov, А.

    2007-01-01

    The basic criteria of leasing companies choice by the transport enterprises for automobile fleet updating such as terms of financing, size of advance, assortment time of existence at the market, have been determined. The determination of the best leasing company according to these parameters on the basis of hierarchies analysis method has been offered.

  16. 77 FR 65542 - Eastern Shore Natural Gas Company; Notice of Application

    Science.gov (United States)

    2012-10-29

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. CP13-6-000] Eastern Shore Natural Gas Company; Notice of Application Take notice that on October 12, 2012, Eastern Shore Natural Gas Company (Eastern Shore), 1110 Forrest Avenue, Dover, Delaware 19904, filed in the above referenced docket...

  17. 75 FR 13524 - Eastern Shore Natural Gas Company; Notice of Application

    Science.gov (United States)

    2010-03-22

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. CP10-76-000] Eastern Shore Natural Gas Company; Notice of Application March 15, 2010. Take notice that on March 5, 2010, Eastern Shore Natural Gas Company, (Eastern Shore), 1110 Forrest Avenue, Dover, Delaware 19904, pursuant to...

  18. 76 FR 16447 - ETHICON, a Subsidiary of Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary...

    Science.gov (United States)

    2011-03-23

    ... workers of ETHICON, A Johnson and Johnson Company, San Angelo, Texas, separated from employment on or... Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary Services, San Angelo, TX; Amended... of ETHICON, a subsidiary of Johnson & Johnson, including on-site leased workers from Kelly Temporary...

  19. 75 FR 5147 - Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten...

    Science.gov (United States)

    2010-02-01

    ...,763B] Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services Fairhaven, MA; Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services New Bedford, MA; Acushnet Company a Subsidiary of Fortune Brands...

  20. 77 FR 29362 - Kohler Company, Malvern Division, Including On-Site Leased Workers From Manpower Staffing and Dow...

    Science.gov (United States)

    2012-05-17

    ... 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...

  1. 76 FR 66054 - Southern Natural Gas Company, L.L.C.; Notice of Application

    Science.gov (United States)

    2011-10-25

    ... Gas Company, L.L.C.; Notice of Application Take notice that on October 7, 2011, Southern Natural Gas... in Docket No. CP12-4-000 pursuant to section 7(b) of the Natural Gas Act and Part 157 of the... Glenn A. Sheffield, Director--Rates and Regulatory, Southern Natural Gas Company, P.O. Box 2563...

  2. Moderate temperature gas purification system: Application to high calorific coal-derived fuel

    Energy Technology Data Exchange (ETDEWEB)

    Kobayashi, M.; Shirai, H.; Nunokawa, M. [Central Research Institute of Electric Power Industry, Kanagawa (Japan)

    2008-01-15

    Simultaneous removal of dust, alkaline and alkaline-earth metals, halides and sulfur compounds is required to enlarge application of coal-derived gas to the high-temperature fuel cells and the fuel synthesis through chemical processing. Because high calorific fuel gas, such as oxygen-blown coal gas, has high carbon monoxide content, high-temperature (above 450{sup o}C) gas purification system is always subjected to the carbon deposition. We suggest moderate temperature (around 300{sup o}C) operation of the gas purification system to avoid the harmful disproportionation reaction and efficient removal of the various contaminants. Because the reaction rate is predominant to the performance of contaminant removal in the moderate temperature gas purification system, we evaluated the chemical removal processes; performance of the removal processes for halides and sulfur compounds was experimentally evaluated. The halide removal process with sodium aluminate sorbent had potential performance at around 300{sup o}C. The sulfur removal process with zinc ferrite sorbent was also applicable to the temperature range, though the reaction kinetics of the sorbent is essential to be approved.

  3. Application of Arma Technique For Operation Stability of RSG-Gas

    International Nuclear Information System (INIS)

    Djudjuratisbela, Udju

    2000-01-01

    Application Of Arma Technique For Operation Stability Of RSG-Gas. Application of Fast Fourier Transport (FFT) method in the noise experiments data had been conducted to reactor kinetic parameter determination of RSG-Gas. Reactor stability that has closed relation to operation safety has not been measured yet. Noise analysis method and ARMA (Auto Regressive Moving Average) technique that has capability to identify mathematical model of the noise experimental data can be used for determination of kinetic/dynamic characteristic equation and its roots. From the roots of reactor characteristic equation, magnitude of natural frequency (fn), damping ratio (xi), damping frequency (fd), decay ratio (delta) and then reactor stability can be calculated

  4. 75 FR 29996 - Review of MMS NEPA Policies, Practices, and Procedures for OCS Oil and Gas Exploration and...

    Science.gov (United States)

    2010-05-28

    ... Environmental Policy Act (NEPA) policies, practices, and procedures for the Minerals Management Service (MMS... applies NEPA in its management of Outer Continental Shelf oil and gas exploration and development and make recommendations for revisions. The scope of the review is intended to be holistic, i.e. from leasing decisions to...

  5. Determinants of corporate lobbying intensity in the lease standard-setting process

    Directory of Open Access Journals (Sweden)

    Lucia Mellado

    2017-07-01

    Full Text Available The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, regardless of their classification. The complex standard-setting process and the heated debate among stakeholders makes the analysis of the lobbying phenomenon an important matter for study. The aim of this paper is to find explanatory factors that predict the behaviour of corporate groups with respect to the lease standard-setting process. To achieve this objective, we scrutinize the submission of comment letters by 306 non-financial listed companies in response to the discussion paper (DP 2009 and two exposure drafts (ED 2010 and ED 2013 elaborated jointly by the IASB and the FASB by distinguishing among three degrees of intensity in lobbying activities, depending on participation in the different discussion periods. Our empirical study is conducted through a multivariate analysis that shows the intensity of lobbying by considering participation in the three consultation periods. The results show that the intensity of lobbying is associated with size, profitability, age, industry and managerial ownership. The evidence can be used to predict lobbying behaviour. The research has implications for standard setters and contributes to prior lobbying research.

  6. 75 FR 68824 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maryland-Request...

    Science.gov (United States)

    2010-11-09

    ... No. BOEM-2010-0038] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Interior. ACTION: RFI in Commercial Wind Energy Leasing Offshore Maryland, and Invitation for Comments from... construction of a wind energy project(s) on the Outer Continental Shelf (OCS) offshore Maryland. The BOEMRE...

  7. 76 FR 61740 - Geneon Entertainment (USA) Including On-Site Leased Workers From Interplace, Inc., Apple One and...

    Science.gov (United States)

    2011-10-05

    ...) 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...

  8. Application of gas hydrate formation in separation processes: A review of experimental studies

    International Nuclear Information System (INIS)

    Eslamimanesh, Ali; Mohammadi, Amir H.; Richon, Dominique; Naidoo, Paramespri; Ramjugernath, Deresh

    2012-01-01

    Highlights: ► Review of gas hydrate technology applied to separation processes. ► Gas hydrates have potential to be a future sustainable separation technology. ► More theoretical, simulation, and economic studies needed. - Abstract: There has been a dramatic increase in gas hydrate research over the last decade. Interestingly, the research has not focussed on only the inhibition of gas hydrate formation, which is of particular relevance to the petroleum industry, but has evolved into investigations on the promotion of hydrate formation as a potential novel separation technology. Gas hydrate formation as a separation technology shows tremendous potential, both from a physical feasibility (in terms of effecting difficult separations) as well as an envisaged lower energy utilization criterion. It is therefore a technology that should be considered as a future sustainable technology and will find wide application, possibly replacing a number of current commercial separation processes. In this article, we focus on presenting a brief description of the positive applications of clathrate hydrates and a comprehensive survey of experimental studies performed on separation processes using gas hydrate formation technology. Although many investigations have been undertaken on the positive application of gas hydrates to date, there is a need to perform more theoretical, experimental, and economic studies to clarify various aspects of separation processes using clathrate/semi-clathrate hydrate formation phenomena, and to conclusively prove its sustainability.

  9. 78 FR 49945 - Minerals Management: Adjustment of Cost Recovery Fees

    Science.gov (United States)

    2013-08-16

    ..., oil and gas extraction, and the mining and quarrying of nonmetallic minerals) as an individual...\\ Increase \\3\\ New value \\4\\ New fee \\5\\ Oil & Gas (parts 3100, 3110, 3120, 3130, 3150) Noncompetitive lease... Solid Minerals Other Than Coal and Oil Shale (parts 3500, 3580) Applications other than those 35 34.99 0...

  10. 32 CFR 644.135 - Lease authorization and approvals.

    Science.gov (United States)

    2010-07-01

    ... 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...

  11. Environmental Assessment on the leasing of the Strategic Petroleum Reserve, St. James Terminal, St. James Parish, Louisiana

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-01-01

    The US Department of Energy (DOE) proposes to lease the Strategic Petroleum Reserve`s (SPR) St. James Terminal to private industry. The St. James Terminal consists of six storage tanks, a pumping station, two maine docks and ancillary facilities. DOE believes that the St. James Terminal presents an opportunity to establish a government- industry arrangement that could more effectively use this asset to serve the nations`s oil distribution needs, reduce the operational cost of the SPR, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as several DOE pipelines, to enhance the operation of its own facilities or to avoid having to construct new ones. Under such a lease, industry use would be subordinate to DOE use in the event of a national energy emergency. This Environmental Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this analyses, DOE has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) OF 1969 and has issued the Finding of No Significant Impact (FONSI).

  12. Impact of smoke-free housing policy lease exemptions on compliance, enforcement and smoking behavior: A qualitative study

    Directory of Open Access Journals (Sweden)

    Pamela Kaufman

    2018-06-01

    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

  13. Leases – Public Discussion of a New Common Standard

    OpenAIRE

    Valášková, Mariana

    2011-01-01

    The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders

  14. 77 FR 63873 - Johnson Controls, Inc. Including On-Site Leased Workers of Valley Staffing and AZ Quality Hudson...

    Science.gov (United States)

    2012-10-17

    ... workers of Johnson Controls, Inc., including on-site leased workers from Valley Staffing, Hudson..., Wisconsin location of Johnson Controls, Inc. The Department has determined that these workers were sufficiently under the control of the subject firm to be considered leased workers. Based on these findings...

  15. 75 FR 76041 - Chrysler Group LLC Formerly Known as Chrysler LLC Kenosha Engine Plant Including On-Site Leased...

    Science.gov (United States)

    2010-12-07

    ..., Prodriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis Kenosha, WI; Amended Certification Regarding... workers at the subject firm were engaged in employment related to the production of V-6 automobile engines..., ProDriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis, Kenosha, Wisconsin were employed on...

  16. 13 CFR 121.510 - What is the size standard for leasing of Government land for uranium mining?

    Science.gov (United States)

    2010-01-01

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

  17. Case studies of geothermal leasing and development on federal lands

    Energy Technology Data Exchange (ETDEWEB)

    Trummel, Marc

    1978-09-29

    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.

  18. Improved zinc oxide film for gas sensor applications

    Indian Academy of Sciences (India)

    Zinc oxide (ZnO) is a versatile material for different commercial applications such as transparent electrodes, piezoelectric devices, varistors, SAW devices etc because of its high piezoelectric coupling, greater stability of its hexagonal phase and its pyroelectric property. In fact, ZnO is a potential material for gas sensor ...

  19. Moderate temperature gas purification system: application to high calorific coal derived fuel

    Energy Technology Data Exchange (ETDEWEB)

    M. Kobayashi; H. Shirai; M. Nunokawa [Central Research Institute of Electric Power Industry (CRIEPI), Kanagawa (Japan)

    2005-07-01

    Simultaneous removal of dust, alkaline and alkaline-earth metals, halides and sulfur compounds is required to enlarge application of coal-derived gas to the high temperature fuel cells and the fuel synthesis through chemical processing. Because high calorific fuel gas, such as oxygen-blown coal gas, has high carbon monoxide content, high temperature gas purification system is always subjected to the carbon deposition and slippage of contaminant of high vapor pressure. It was suggested that moderate temperature operation of the gas purification system is applied to avoid the harmful disproportionation reaction and efficient removal of the various contaminants. To establish the moderate temperature gas purification system, the chemical-removal processes where the reaction rate is predominant to the performance of contaminant removal should be evaluated. Performance of the removal processes for halides and sulfur compounds were experimentally evaluated. The halide removal process with sodium based sorbent had potential good performance at around 300{sup o}C. The sulfur removal process was also applicable to the temperature range, although the improvement of the sulfidation reaction rate is considered to be essential. 11 refs., 8 figs., 1 tab.

  20. Diffusion of environmentally-friendly energy technologies: buy versus lease differences in residential PV markets

    Science.gov (United States)

    Rai, Varun; Sigrin, Benjamin

    2013-03-01

    Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation.

  1. Diffusion of environmentally-friendly energy technologies: buy versus lease differences in residential PV markets

    International Nuclear Information System (INIS)

    Rai, Varun; Sigrin, Benjamin

    2013-01-01

    Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation. (letter)

  2. Economics of nuclear gas stimulation

    Energy Technology Data Exchange (ETDEWEB)

    Frank, G W [Austral Oil Company Incorporated, Houston, TX (United States); Coffer, H F; Luetkehans, G R [CER Geonuclear Corporation, Las Vegas, NV (United States)

    1970-05-01

    Nuclear stimulation of the Mesaverde Formation in the Piceance Basin appears to be the only available method that can release the contained gas economically. In the Rulison Field alone estimates show six to eight trillion cubic feet of gas may be made available by nuclear means, and possibly one hundred trillion cubic feet could be released in the Piceance Basin. Several problems remain to be solved before this tremendous gas reserve can be tapped. Among these are (1) rates of production following nuclear stimulation; (2) costs of nuclear stimulation; (3) radioactivity of the chimney gas; and (4) development of the ideal type of device to carry out the stimulations. Each of these problems is discussed in detail with possible solutions suggested. First and foremost is the rate at which gas can be delivered following nuclear stimulation. Calculations have been made for expected production behavior following a 5-kiloton device and a 40-kiloton device with different permeabilities. These are shown, along with conventional production history. The calculations show that rates of production will be sufficient if costs can be controlled. Costs of nuclear stimulation must be drastically reduced for a commercial process. Project Rulison will cost approximately $3.7 million, excluding lease costs, preliminary tests, and well costs. At such prices, nothing can possibly be commercial; however, these costs can come down in a logical step-wise fashion. Radiation contamination of the gas remains a problem. Three possible solutions to this problem are included. (author)

  3. Economics of nuclear gas stimulation

    International Nuclear Information System (INIS)

    Frank, G.W.; Coffer, H.F.; Luetkehans, G.R.

    1970-01-01

    Nuclear stimulation of the Mesaverde Formation in the Piceance Basin appears to be the only available method that can release the contained gas economically. In the Rulison Field alone estimates show six to eight trillion cubic feet of gas may be made available by nuclear means, and possibly one hundred trillion cubic feet could be released in the Piceance Basin. Several problems remain to be solved before this tremendous gas reserve can be tapped. Among these are (1) rates of production following nuclear stimulation; (2) costs of nuclear stimulation; (3) radioactivity of the chimney gas; and (4) development of the ideal type of device to carry out the stimulations. Each of these problems is discussed in detail with possible solutions suggested. First and foremost is the rate at which gas can be delivered following nuclear stimulation. Calculations have been made for expected production behavior following a 5-kiloton device and a 40-kiloton device with different permeabilities. These are shown, along with conventional production history. The calculations show that rates of production will be sufficient if costs can be controlled. Costs of nuclear stimulation must be drastically reduced for a commercial process. Project Rulison will cost approximately $3.7 million, excluding lease costs, preliminary tests, and well costs. At such prices, nothing can possibly be commercial; however, these costs can come down in a logical step-wise fashion. Radiation contamination of the gas remains a problem. Three possible solutions to this problem are included. (author)

  4. Dealing with Operating Leases in Valuation

    OpenAIRE

    Aswath Damodaran

    1999-01-01

    Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the most part, is true, there is a significant exception. When a firm leases an asset, the accounting treatment of the expense depends upon whethe...

  5. PERSONAL SALES FACTORS AND THEIR QUANTIFICATION ON THE EXAMPLE OF A B-H LEASING COMPANY

    OpenAIRE

    Sasa Vujic; Slobodan Vujic; Mesud Ajanovic

    2013-01-01

    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...

  6. Porous Metal Filters for Gas and Liquid Applications in the Nuclear Industry

    International Nuclear Information System (INIS)

    Kenneth, Rubow

    2009-01-01

    Sintered metal media are ideally suited for use in the most demanding industrial applications where long life is required and often other media are not cost-effective solution. As examples, filtration technology utilizing sintered metal media provides excellent performance in numerous liquid/solids and gas/solid separation applications found in the handling and processing of fluids containing radioactive materials. Many types of filter media, ranging from single use (disposable) to semi-permanent, are utilized today for separation of particulate matter. However, semi-permanent media are usually cleanable, either on or off-line, and are intended for sustainable, often multi-year, operating life in harsh environments. These harsh environments, which may involve corrosive fluids, high temperatures, high pressures or pressure spikes, often requiring continuous filtration service, are ideally suited for all-metal filtration systems employing semi-permanent sintered metal media. Sintered metal media, usually fabricated into tubular metal elements, have proven high particle removal efficiency and demonstrated reliability that uniquely afford excellent performance for demanding liquid/solids and gas/solids separation processes. The filter element and, in certain cases, the entire filter are weldable; therefore, the inherent sealing eliminates the need for potentially problematic seals. These media provide a positive barrier to ensure particulate removal to protect downstream equipment, for product separation, and/or to meet health, safety and environmental regulations. Typical applications for sintered metal media include: 1) gas and liquid filter systems used in various nuclear and radioactive waste processing applications, 2) an all-metal High Efficiency Particulate Air (HEPA) filter developed under Department of Energy (DOE) funding as an alternative to traditional HEPA filters fabricated with conventional glass fibers used on High Level Waste (HLW) tank ventilation

  7. 76 FR 4716 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off Delaware, Notice of...

    Science.gov (United States)

    2011-01-26

    ... No. BOEM-2010-0075] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... commercial wind development on the OCS off Delaware and requests submission of indications of competitive... received two nominations of proposed lease areas: One from Bluewater Wind Delaware LLC (Bluewater) and...

  8. 75 FR 49549 - ABC & D Recycling, Inc.-Lease and Operation Exemption-a Line of Railroad in Ware, MA

    Science.gov (United States)

    2010-08-13

    ... 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...

  9. Solar Photovoltaic and Liquid Natural Gas Opportunities for Command Naval Region Hawaii

    Science.gov (United States)

    2014-12-01

    panels made of monocrystalline (c-Si) panels (EPRI, 2010). The price breakdown is as follows: Table 8. Utility-Scale Solar PV Power Plant O&M Costs...Battery Energy Storage System CBA Cost Benefit Analysis CNG Containerized Natural Gas CNRH Command Naval Region Hawaii c-Si Monocrystalline ...of ground-mounted solar-PV panels on the West Loch Peninsula, on Pearl Harbor Naval Base. The second proposed project is a land lease to an

  10. Energy Markets in the United States: The Influence of Politics, Regulations, and Markets on Energy Development in the Oil and Gas and Wind Industries

    Science.gov (United States)

    Maguire, Karen Kay

    2011-12-01

    My dissertation focuses on the influence of politics, policies, and markets in determining oil and natural gas and wind energy development. In the first chapter, I examine the role of federal elected political influence and market factors in determining the acres of oil and natural gas leases issued on Bureau of Management (BLM) lands in the western United States between 1978 and 2008. I seek to determine if the political party and ideology of the federal political environment influence the number of acres that are leased and if there is disparate federal political influence in states that have a large amount of federal lands. Using a random effects Tobit model for a 17-state sample of the westernmost states in the contiguous United States, I find that more conservative federal political influence leads to additional leasing. The results are consistent across Senate committee leaders, Senate majority leadership, and the President's office. The further found that the influence of politics on leasing is not stronger in states with more federal lands. In the second chapter, I analyze the influence of state and federal political party changes and market factors on state oil and natural gas permitting. My findings, using a first-differenced empirical model for two samples, a 19-state sample, from 1990--2007, and a 14-state sample, from 1977--2007, indicate that the influence of state political party changes are trumped by economic factors. Oil and gas prices are the main drivers of permitting changes, while the state political party changes for the state legislatures and Governor's office are consistently not significant. In the third chapter I focus on the role of electricity markets and renewable energy regulation in wind development across the United States. My findings, using a random effects Tobit model with a 25-state sample, from 1994--2008, indicate that the implementation of state Renewables Portfolio Standards (RPS), the Federal Production Tax Credit (PTC

  11. Leasing Retirees: Smart Business or Gaming the System?

    Science.gov (United States)

    Lawton, Stephen B.

    2009-01-01

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

  12. 76 FR 39156 - R. J. Corman Railroad Company/Bardstown Line-Lease and Operation Exemption-R. J. Corman Railroad...

    Science.gov (United States)

    2011-07-05

    ... 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...

  13. Gas scintillation proportional counters for x-ray synchrotron applications

    International Nuclear Information System (INIS)

    Smith, A.; Bavdaz, M.

    1992-01-01

    Gas scintillation proportional counters (GSPCs) as x-ray detectors provide some advantages and disadvantages compared with proportional counters. In this paper the various configurations of xenon filled GSPC are described including both imaging and nonimaging devices. It is intended that this work be used to configure a GSPC for a particular application and predict its general performance characteristics. The general principles of operation are described and the performance characteristics are then separately considered. A high performance, imaging, driftless GSPC is described in which a single intermediate window is used between the PMT and gas cell

  14. 47 CFR 76.975 - Commercial leased access dispute resolution.

    Science.gov (United States)

    2010-10-01

    ... declaration and the party submitting the protected material. The Commission has full authority to fashion... leased access complaint within 90 days of the close of the pleading cycle. (2) The Media Bureau, after... the proposals or choose to fashion its own remedy. (i) During the pendency of a dispute, a party...

  15. Gas-cooled reactor application for a university campus

    International Nuclear Information System (INIS)

    Colak, Ue.; Kadiroghlu, O.K.; Soekmen, C.N.; Schmitt, H.

    1991-01-01

    Large urban areas with unfavourable topographic and meteorological conditions suffer severe air pollution during the winter months. Use of low grade lignites, imported higher quality coal or imported fuel oil are the sources of air pollution in the form of sulphur dioxide, fly ash and soot. Large housing complexes or old and historical locations within the city are in need of pollution free centralized district heating systems. Natural gas imported from the Soviet Union is a solution for this problem. Lack of gas distribution network for high pressure gas within the city is the main bottle-neck for the heating systems utilizing natural gas. Concern of the safety of flammable high pressure gas circulating within the city is another drawback for the natural gas heating systems. Nuclear district heating is an environmentally viable option worth looking into it. Localized urban nuclear heating is an interesting solution for large urban areas with old and historical character. The results of a feasibility study on the HGR application for the Hacettepe University presented here, summarizes the concept of gas-cooled heating reactors specially designed for urban centers. The inherently safe characteristics of the pebble bed heating reactor makes localized urban nuclear heating a viable alternative to other heat sources. An economical analysis of various heat sources with equal power levels is done for the Beytepe campus of Hacettepe University in Ankara. Under special boundary conditions, the price for heat generation can be much lower for nuclear heating with GHR 20 than for hard coal or fuel oil. It is also possible that if the price escalation rate for natural gas exceeds 3%, then nuclear heating with GHR can be more competitive. It is concluded that the nuclear heating of Beytepe campus with a GHR 20 is feasible and economical. (author) 3 figs., 5 refs

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

    OpenAIRE

    Hana Bohušová

    2015-01-01

    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...

  17. Landowner attitudes toward natural gas and wind farm development in northern Pennsylvania

    International Nuclear Information System (INIS)

    Jacquet, Jeffrey B.

    2012-01-01

    The US has undergone a recent boom in the development of onshore wind farm and natural gas energy projects and contentious debates over the construction of these projects are common in communities across the US. A survey of landowners in a region of Northern Pennsylvania (N=1028) undergoing simultaneous development of both wind and natural gas development shows that landowners are generally much more polarized and negative towards gas development than wind farm development, and that attitudes toward natural gas development is highly dependent on environmental attitudes and industry leasing, development, or employment experience. Landowner proximity to the development explains a small amount of the variation in attitudes towards wind energy. Recommendations for energy policy and future research are discussed. - Highlight: ► A Pennsylvania survey reveals attitudes toward natural gas and wind development. ► Gas drilling attitudes became more negative; wind farm attitudes more positive. ► Environmental concern and industry experience influence attitudes toward energy. ► Proximity to wind is weakly related to attitudes; proximity to gas is not related.

  18. 36 CFR 1011.17 - Will a debtor who owes a debt be ineligible for Presidio Trust licenses, permits, leases...

    Science.gov (United States)

    2010-07-01

    ..., permits, leases, privileges or services? Unless prohibited by law, the Presidio Trust may terminate... be ineligible for Presidio Trust licenses, permits, leases, privileges or services? 1011.17 Section 1011.17 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect...

  19. 76 FR 62395 - Natural Gas Pipeline Company of America LLC; Notice of Application

    Science.gov (United States)

    2011-10-07

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. CP11-547-000] Natural Gas Pipeline Company of America LLC; Notice of Application Take notice that on September 20, 2011, Natural Gas..., filed in Docket Number CP11-547-000, pursuant to sections 7(b) and 7(c) of the Natural Gas Act (NGA), an...

  20. Overview of the EPRI CONTRACTMIX model for natural gas applications

    International Nuclear Information System (INIS)

    1993-09-01

    The Contract Mix Model (CONTRACTMIX) is designed to assist gas supply planners in analyzing the costs and risks of alternative supply strategies. By explicitly incorporating uncertainty about gas demand and market conditions into the analysis, the methodology permits the analyst to compare contracting strategies on the basis of cost and risk and to assess the value of flexible strategies and contracts. The model is applicable to purchase decisions for natural gas and other fuels. CONTRACTMIX may be used at all phases of supply decision-making, from broad strategy formulation to detailed contract design and evaluation. This document introduces the prospective user to the model's capability for analysis of gas supply contracting decisions. The document describes the types of problems CONTRACTMIX is designed to address as well as the model's structure, inputs, outputs, and unique features