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.

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...

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...

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

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...

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...

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...

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.

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...

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.

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.

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

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...

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.

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...

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...

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

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.

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.

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...

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...

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...

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.

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...

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...

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.

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...

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.

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...

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...

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.

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.

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.

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)

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

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...

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 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...

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)

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...

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...

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...

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...

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...

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

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.

19 CFR 162.22 - Seizure of conveyances.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Seizure of conveyances. 162.22 Section 162.22... TREASURY (CONTINUED) INSPECTION, SEARCH, AND SEIZURE Seizures § 162.22 Seizure of conveyances. (a) General applicability. If it shall appear to any officer authorized to board conveyances and make seizures that there...

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…

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.

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,

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.

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

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...

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...

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.

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...

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

Underground storage tanks soft waste dislodging and conveyance

International Nuclear Information System (INIS)

Wellner, A.F.

1993-10-01

Currently 140 million liters (37 million gallons) of waste are stored in the single shell underground storage tanks (SSTs) at Hanford. The wastes contain both hazardous and radioactive constituents. This paper focuses on the Westinghouse Hanford Company's testing program for soft waste dislodging and conveyance technology. This program was initialized to investigate methods of dislodging and conveying soft waste. The main focus was on using air jets, water jets, and/or mechanical blades to dislodge the waste and air conveyance to convey the dislodged waste. These waste dislodging and conveyance technologies would be used in conjunction with a manipulator based retrieval system

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...

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.

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.

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.

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.

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...

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. ...

The application of chemical leasing business models in Mexico.

Science.gov (United States)

Schwager, Petra; Moser, Frank

2006-03-01

To better address the requirements of the changing multilateral order, the United Nations Industrial Development Organization (UNIDO) Cleaner Production Programme, in 2004, developed the new Sustainable Industrial Resource Management (SIRM) approach. This approach is in accordance with the principles decided at the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro, Brazil in 1992. Unlike the traditional approaches to environmental management, the SIRM concept captures the idea of achieving sustainable industrial development through the implementation of circular material and energy flows in the entire production chain and reduction of the amount of material and energy used with greater efficiency solutions. The SIRM approach seeks to develop new models to encourage a shift from selling products to supplying services, modifying, in this manner, the supplier/user relationship and resulting in a win-win situation for the economy and the environment. Chemical Leasing represents such a new service-oriented business model and is currently being promoted by UNIDO's Cleaner Production Programme. MAIN FEATURES. One of the potential approaches to address the problems related to ineffective use and over-consumption of chemicals is the development and implementation of Chemical Leasing business models. These provide concrete solutions to the effective management of chemicals and on the ways negative releases to the environment can be reduced. The Chemical Leasing approach is a strategy that addresses the obligations of the changing international chemicals policy by focusing on a more service-oriented strategy. Mexico is one of the countries that were selected for the implementation of UNIDO's demonstration project to promote Chemical Leasing models in the country. The target sector of this project is the chemical industry, which is expected to shift their traditional business concept towards a more service and value-added approach. This is

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

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...

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.

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

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...

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...

Exploring lot-to-lot variation in spoilage bacterial communities on commercial modified atmosphere packaged beef.

Science.gov (United States)

Säde, Elina; Penttinen, Katri; Björkroth, Johanna; Hultman, Jenni

2017-04-01

Understanding the factors influencing meat bacterial communities is important as these communities are largely responsible for meat spoilage. The composition and structure of a bacterial community on a high-O 2 modified-atmosphere packaged beef product were examined after packaging, on the use-by date and two days after, to determine whether the communities at each stage were similar to those in samples taken from different production lots. Furthermore, we examined whether the taxa associated with product spoilage were distributed across production lots. Results from 16S rRNA amplicon sequencing showed that while the early samples harbored distinct bacterial communities, after 8-12 days storage at 6 °C the communities were similar to those in samples from different lots, comprising mainly of common meat spoilage bacteria Carnobacterium spp., Brochothrix spp., Leuconostoc spp. and Lactococcus spp. Interestingly, abundant operational taxonomic units associated with product spoilage were shared between the production lots, suggesting that the bacteria enable to spoil the product were constant contaminants in the production chain. A characteristic succession pattern and the distribution of common spoilage bacteria between lots suggest that both the packaging type and the initial community structure influenced the development of the spoilage bacterial community. Copyright © 2016 Elsevier Ltd. All rights reserved.

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...

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...

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.

14 CFR 49.21 - Return of original conveyance.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Return of original conveyance. 49.21... RECORDING OF AIRCRAFT TITLES AND SECURITY DOCUMENTS General § 49.21 Return of original conveyance. If a person submitting a conveyance for recording wants the original returned to him, he must submit a true...

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...

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

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...

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...

Cost/Benefit Analysis of Leasing Versus Purchasing Computers

National Research Council Canada - National Science Library

Arceneaux, Alan

1997-01-01

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

DEVELOPMENT FEATURES OF LEASING RELATIONS IN CONSTRUCTION

Directory of Open Access Journals (Sweden)

Patimat A. Abdulkhalikova

2017-01-01

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

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. ...

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...

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

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...

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

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...

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...

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-01-01

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

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...

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...

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...

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...

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...

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.

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.

Mine-shaft conveyance monitoring

Energy Technology Data Exchange (ETDEWEB)

Beus, M.J.; Ruff, T.M.; Iverson, S.; McCoy, W.G. [National Institute for Occupational Safety and Health, Spokane, WA (USA). Spokane Research Laboratory

2000-10-01

Monitoring conveyance position and wire rope load directly from the skip or cage top offers several significant safety and production advantages. The Spokane Research Laboratory (SRL) of the National Institute for Occupational Safety and Health (NIOSH) developed a shaft conveyance monitoring system (SCMS). This system consists of position and guide-displacement sensors, a maintenance-free battery power supply and a new sensor, which is mounted on the wire rope with a Crosby Clip, to measure hoist-rope tension. A radio data link transmits sensor output to the hoist room. A state-of-the-art automated hoisting test facility was also constructed to test the concept in a controlled laboratory setting. Field tests are now underway at the SRL hoisting research facility and in deep mine shafts in northern Idaho. 4 refs., 5 figs.

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...

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...

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...

7 CFR 983.52 - Failed lots/rework procedure.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Failed lots/rework procedure. 983.52 Section 983.52..., ARIZONA, AND NEW MEXICO Regulations § 983.52 Failed lots/rework procedure. (a) Substandard pistachios... committee may establish, with the Secretary's approval, appropriate rework procedures. (b) Failed lot...

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...

7 CFR 46.20 - Lot numbers.

Science.gov (United States)

2010-01-01

... and entered on all sales tickets identifying and segregating the sales from the various shipments on hand. The lot number shall be entered on the sales tickets by the salesmen at the time of sale or by the produce dispatcher, and not by bookkeepers or others after the sales have been made. No lot number...

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...

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

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...

Conveyance of natural gas. Organization and regulation

International Nuclear Information System (INIS)

1995-01-01

This International Energy Agency (IEA) study deals with the conveyance of natural gas. The socio-economic factors are given as well as the different organization and regulations modes of natural gas conveyance and storage in the IEA countries and in central and eastern Europe. The main questions forming the subject of discussions in the IEA countries are analyzed too. (O.L.). 50 refs., 55 figs., 16 tabs

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.

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.

Assumptions of acceptance sampling and the implications for lot contamination: Escherichia coli O157 in lots of Australian manufacturing beef.

Science.gov (United States)

Kiermeier, Andreas; Mellor, Glen; Barlow, Robert; Jenson, Ian

2011-04-01

The aims of this work were to determine the distribution and concentration of Escherichia coli O157 in lots of beef destined for grinding (manufacturing beef) that failed to meet Australian requirements for export, to use these data to better understand the performance of sampling plans based on the binomial distribution, and to consider alternative approaches for evaluating sampling plans. For each of five lots from which E. coli O157 had been detected, 900 samples from the external carcass surface were tested. E. coli O157 was not detected in three lots, whereas in two lots E. coli O157 was detected in 2 and 74 samples. For lots in which E. coli O157 was not detected in the present study, the E. coli O157 level was estimated to be contaminated carton, the total number of E. coli O157 cells was estimated to be 813. In the two lots in which E. coli O157 was detected, the pathogen was detected in 1 of 12 and 2 of 12 cartons. The use of acceptance sampling plans based on a binomial distribution can provide a falsely optimistic view of the value of sampling as a control measure when applied to assessment of E. coli O157 contamination in manufacturing beef. Alternative approaches to understanding sampling plans, which do not assume homogeneous contamination throughout the lot, appear more realistic. These results indicate that despite the application of stringent sampling plans, sampling and testing approaches are inefficient for controlling microbiological quality.

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...

Green Lot-Sizing

NARCIS (Netherlands)

M. Retel Helmrich (Mathijn Jan)

2013-01-01

textabstractThe lot-sizing problem concerns a manufacturer that needs to solve a production planning problem. The producer must decide at which points in time to set up a production process, and when he/she does, how much to produce. There is a trade-off between inventory costs and costs associated

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

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

Directory of Open Access Journals (Sweden)

Gabriel Popescu

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Gabriel Popescu

2007-01-01

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

Hanford Federal Facility state of Washington leased land

Energy Technology Data Exchange (ETDEWEB)

1993-11-01

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

Hanford Federal Facility state of Washington leased land

International Nuclear Information System (INIS)

1993-11-01

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

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...

Methods of conveying fluids and methods of sublimating solid particles

Science.gov (United States)

Turner, Terry D; Wilding, Bruce M

2013-10-01

A heat exchanger and associated methods for sublimating solid particles therein, for conveying fluids therethrough, or both. The heat exchanger includes a chamber and a porous member having a porous wall having pores in communication with the chamber and with an interior of the porous member. A first fluid is conveyed into the porous member while a second fluid is conveyed into the porous member through the porous wall. The second fluid may form a positive flow boundary layer along the porous wall to reduce or eliminate substantial contact between the first fluid and the interior of the porous wall. The combined first and second fluids are conveyed out of the porous member. Additionally, the first fluid and the second fluid may each be conveyed into the porous member at different temperatures and may exit the porous member at substantially the same temperature.

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...

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.

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...

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

[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.

Particle segregation in pneumatic conveying lines

Energy Technology Data Exchange (ETDEWEB)

McGlinchey, D.; Marjanovic, P.; Cook, S.; Jones, M.G. [Glasgow Caledonian University, Glasgow (United Kingdom). Centre for Industrial Bulk Solids Handling

2000-07-01

This investigation studied segregation of particles during pneumatic transport from a theoretical and experimental perspective. Dilute phase or suspension flow and dense phase (non-suspension flow) were both considered. A computer model was generated based on the conservation equations to investigate dilute phase conditions; an initial qualitative investigation of material behaviour being conveyed in dense phase was made with plastic pellets and salt as a segregating mixture in a small test rig and the results from a full scale test rig conveying two grades of coal of different size distributions are discussed. 11 refs., 9 figs., 1 tab.

Reactionary responses to the Bad Lot Objection.

Science.gov (United States)

Dellsén, Finnur

2017-02-01

As it is standardly conceived, Inference to the Best Explanation (IBE) is a form of ampliative inference in which one infers a hypothesis because it provides a better potential explanation of one's evidence than any other available, competing explanatory hypothesis. Bas van Fraassen famously objected to IBE thus formulated that we may have no reason to think that any of the available, competing explanatory hypotheses are true. While revisionary responses to the Bad Lot Objection concede that IBE needs to be reformulated in light of this problem, reactionary responses argue that the Bad Lot Objection is fallacious, incoherent, or misguided. This paper shows that the most influential reactionary responses to the Bad Lot Objection do nothing to undermine the original objection. This strongly suggests that proponents of IBE should focus their efforts on revisionary responses, i.e. on finding a more sophisticated characterization of IBE for which the Bad Lot Objection loses its bite. Copyright © 2017 Elsevier Ltd. All rights reserved.

Investigating the grindability effect of loose material conveyed pneumatically

Energy Technology Data Exchange (ETDEWEB)

Bandrowski, J.; Fitka, H.; Krajzel, J.; Raczek, J.; Kaczmarzyk, G.

1979-10-01

Presents a mathematical analysis of the grindability effect during pneumatic conveying of coal, coke breeze and ash. Mathematical grindability models are shown. The dependence of the grindability effect of the transported material on the following factors is analyzed: diameter of the grains, speed of their flow, concentration of grains in the air within the conveying system and the conveying time. It is noted that the results of the analysis are identical with the results of investigations described in the literature. (7 refs.) (In Polish)

Studies on positive conveying in helically channeled single screw extruders

Directory of Open Access Journals (Sweden)

L. Pan

2012-07-01

Full Text Available A solids conveying theory called double-flight driving theory was proposed for helically channeled single screw extruders. In the extruder, screw channel rotates against static barrel channel, which behaves as cooperative embedded twin-screws for the positive conveying. They turn as two parallel arc plates, between which an arc-plate solid-plug was assumed. By analyzing the forces on the solid-plug in the barrel channel and screw channel, the boundary conditions when the solid-plug is waived of being cut off on barrel wall, were found to have the capacity of the positive conveying. Experimental data were obtained using a specially designed extruder with a helically channeled barrel in the feeding zone and a pressure-adjustable die. The effects of the barrel channel geometry and friction coefficients on the conveying mechanism were presented and compared with the experimental results. The simulations showed that the positive conveying could be achieved after optimizing extruder designs. Compared with the traditional design with the friction-drag conveying, the throughput is higher while screw torque and energy consumption are decreased. Besides, the design criteria of the barrel channel were also discussed.

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…

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 ...

Balancing Urban Biodiversity Needs and Resident Preferences for Vacant Lot Management

Directory of Open Access Journals (Sweden)

Christine C. Rega-Brodsky

2018-05-01

Full Text Available Urban vacant lots are often a contentious feature in cities, seen as overgrown, messy eyesores that plague neighborhoods. We propose a shift in this perception to locations of urban potential, because vacant lots may serve as informal greenspaces that maximize urban biodiversity while satisfying residents’ preferences for their design and use. Our goal was to assess what kind of vacant lots are ecologically valuable by assessing their biotic contents and residents’ preferences within a variety of settings. We surveyed 150 vacant lots throughout Baltimore, Maryland for their plant and bird communities, classified the lot’s setting within the urban matrix, and surveyed residents. Remnant vacant lots had greater vegetative structure and bird species richness as compared to other lot origins, while vacant lot settings had limited effects on their contents. Residents preferred well-maintained lots with more trees and less artificial cover, support of which may increase local biodiversity in vacant lots. Collectively, we propose that vacant lots with a mixture of remnant and planted vegetation can act as sustainable urban greenspaces with the potential for some locations to enhance urban tree cover and bird habitat, while balancing the needs and preferences of city residents.

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...

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

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...

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...

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.

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.

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.

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.

32 CFR 174.10 - Consideration for economic development conveyances.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Consideration for economic development... Property § 174.10 Consideration for economic development conveyances. (a) For conveyances made pursuant to... the date of the initial transfer of property shall be used to support economic redevelopment of, or...

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...

Waste dislodging and conveyance testing summary and conclusions to date

International Nuclear Information System (INIS)

Rinker, M.W.; Hatchell, B.K.; Mullen, O.D.

1994-09-01

This document summarizes recent work performed by the Waste Dislodging and Conveyance technology development program to provide assistance with the retrieval of wastes from the Hanford single-shell tanks (SSTs). This work is sponsored by the Underground Storage Tank-Integrated Demonstration (UST-ID) Office with the U.S. Department of Energy (DOE) Office of Technology Development. A baseline technology of high-pressure water-jet dislodging and pneumatic conveyance integrated as a scarifier is proposed as a means of retrieval. The tests and studies described were performed to demonstrate that at least one robust technology exists that could be effectively used with low water-addition arm-based systems. These results are preliminary and do not represent an optimized baseline. The Waste Dislodging and Conveyance work thus far has demonstrated that waterjet mobilization and air conveyance can mobilize and convey SST waste simulants at the target rates while operating within the space envelope and the dynamic loading constraints of deployment devices. The recommended technologies are well proven in industrial applications and are quite robust, yet lightweight and relatively benign to the retrieval environment. The baseline approach has versatility to continuously dislodge and convey a broad range of waste forms, from hard wastes to soft sludge wastes. The approach also has the major advantage of being noncontact with the waste surface under normal operation

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.

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)

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).

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...

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.

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...

7 CFR 989.104 - Lot.

Science.gov (United States)

2010-01-01

... Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE RAISINS PRODUCED FROM GRAPES GROWN IN... inspection after reconditioning (such as sorting or drying) and whose original lot identity is no longer...

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 ...

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

7 CFR 33.7 - Less than carload lot.

Science.gov (United States)

2010-01-01

... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... ISSUED UNDER AUTHORITY OF THE EXPORT APPLE ACT Definitions § 33.7 Less than carload lot. Less than carload lot means a quantity of apples in packages not exceeding 20,000 pounds gross weight or 400...

Cellular Manufacturing System with Dynamic Lot Size Material Handling

Science.gov (United States)

Khannan, M. S. A.; Maruf, A.; Wangsaputra, R.; Sutrisno, S.; Wibawa, T.

2016-02-01

Material Handling take as important role in Cellular Manufacturing System (CMS) design. In several study at CMS design material handling was assumed per pieces or with constant lot size. In real industrial practice, lot size may change during rolling period to cope with demand changes. This study develops CMS Model with Dynamic Lot Size Material Handling. Integer Linear Programming is used to solve the problem. Objective function of this model is minimizing total expected cost consisting machinery depreciation cost, operating costs, inter-cell material handling cost, intra-cell material handling cost, machine relocation costs, setup costs, and production planning cost. This model determines optimum cell formation and optimum lot size. Numerical examples are elaborated in the paper to ilustrate the characterictic of the model.

9 CFR 3.15 - Primary conveyances (motor vehicle, rail, air, and marine).

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Primary conveyances (motor vehicle, rail, air, and marine). 3.15 Section 3.15 Animals and Animal Products ANIMAL AND PLANT HEALTH... conveyances (motor vehicle, rail, air, and marine). (a) The animal cargo space of primary conveyances used to...

9 CFR 3.88 - Primary conveyances (motor vehicle, rail, air, and marine).

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Primary conveyances (motor vehicle, rail, air, and marine). 3.88 Section 3.88 Animals and Animal Products ANIMAL AND PLANT HEALTH... conveyances (motor vehicle, rail, air, and marine). (a) The animal cargo space of primary conveyances used to...

9 CFR 3.114 - Primary conveyances (motor vehicle, rail, air and marine).

Science.gov (United States)

2010-01-01

..., rail, air and marine). 3.114 Section 3.114 Animals and Animal Products ANIMAL AND PLANT HEALTH... conveyances (motor vehicle, rail, air and marine). (a) The animal cargo space of primary conveyances used in.... (e) The interiors of animal cargo spaces in primary conveyances must be kept clean. (f) Live marine...

9 CFR 3.37 - Primary conveyances (motor vehicle, rail, air, and marine).

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Primary conveyances (motor vehicle, rail, air, and marine). 3.37 Section 3.37 Animals and Animal Products ANIMAL AND PLANT HEALTH... conveyances (motor vehicle, rail, air, and marine). (a) The animal cargo space of primary conveyances used in...

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...

When sanctions convey moral norms

NARCIS (Netherlands)

Mulder, Laetitia B.

2018-01-01

Sanctions not only have the instrumental function of deterring people from undesired behavior but they also have the ability to convey moral norms. As such, they may create a moral motivation not to engage in the sanctioned behavior. This is desirable as this makes the success of a sanctioning

Experimental Study of Fuel Element Motion in HTR-PM Conveying Pipelines

International Nuclear Information System (INIS)

Wang Xin; Zhang Haiquan; Nie Junfeng; Li Hongke; Liu Jiguo; He Ayada

2014-01-01

The motion action of sphere fuel element (FE) inside fuel pipelines in HTR-PM is indeterminate. Fuel motion is closely connected with the interaction of FE and inner surface of fuel conveying pipe. In this paper, motion method of fuel elements in its conveying pipe is Experimental studied. Combined with the measurement of the fuel passing speed in stainless steel pipe and the track left by sphere ball for experiment, interaction modes of fuel and inner-surface of pipe, which is sliding friction, rolling friction and Collision, has been found. The modes of interaction can affect the speed of fuel conveying, amount of sphere waste and operation stability of fuel handling of high temperature reactor-pebble bed modules (HTR-PM). Furthermore, the motion process of fuel passing a big-elbow which is lying on the top of fuel pneumatic hoisting pipe were experimented. The result shows that the speed before and the speed after the elbow is positive correlation. But with the increase of speed before the elbow, the speed after the elbow increase less. Meanwhile the fuel conveying mode changes from friction to collision. And the conveying process is still steady. The effect can be used to controlling the speed of fuel conveying in fuel handling process of HTR-PM. (author)

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.

PENENTUAN PRODUCTION LOT SIZES DAN TRANSFER BATCH SIZES DENGAN PENDEKATAN MULTISTAGE

Directory of Open Access Journals (Sweden)

Purnawan Adi W

2012-02-01

Full Text Available Pengendalian dan perawatan inventori merupakan suatu permasalahan yang sering dihadapi seluruh organisasi dalam berbagai sektor ekonomi. Salah satu tantangan yang yang harus dihadapi dalam pengendalian inventori adalah bagaimana menentukan ukuran lot yang optimal pada suatu sistem produksi dengan berbagai tipe. Analisis batch produksi (production lot dengan pendekatan hybrid simulasi analitik merupakan salah satu penelitian mengenai ukuran lot optimal. Penelitian tersebut menggunakan pendekatan sistem singlestage dimana tidak adanya hubungan antar proses di setiap stage atau dengan kata lain, proses yang satu independen terhadap proses yang lain. Dengan menggunakan objek penelitian yang sama dengan objek penelitian diatas, penelitian ini kemudian mengangkat permasalahan penentuan ukuran production lot dengan pendekatan multistage. Pertama, dengan menggunakan data-data yang sama dengan penelitian sebelumnya ditentukan ukuran production lot yang optimal dengan metode programa linier. Selanjutnya ukuran production lot digunakan sebegai input simulasi untuk menentukan ukuran transfer batch. Rata-rata panjang antrian dan waktu tunggu menjadi ukuran performansi yang digunakan sebagai acuan penentuan ukuran transfer batch dari beberapa alternatif ukuran yang ada. Pada penelitian ini, ukuran production lot yang dihasilkan sama besarnya dengan demand tiap periode. Sedangkan untuk ukuran transfer batch, hasil penentuan dengan menggunakan simulasi kemudian dimplementasikan ke dalam model. Hasilnya adalah adanya penurunan inventori yang terjadi sebesar 76,35% untuk produk connector dan 50,59% untuk produk box connector dari inventori yang dihasilkan dengan pendekatan singlestage. Kata kunci : multistage, production lot, transfer batch     Abstract   Inventory maintenance and inventory control is a problem that often faced by all organization in many economic sectors. One of challenges that must be faced in inventory control is how to determine the

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

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...

9 CFR 52.7 - Disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... cleaning and disinfection, unless an official pseudorabies epidemiologist determines that a shorter or... and disinfection, except for cleaning and disinfection of the conveyances used to transport the swine... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Disinfection of premises, conveyances...

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...

7 CFR 983.152 - Failed lots/rework procedure.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Failed lots/rework procedure. 983.152 Section 983.152..., ARIZONA, AND NEW MEXICO Rules and Regulations § 983.152 Failed lots/rework procedure. (a) Inshell rework procedure for aflatoxin. If inshell rework is selected as a remedy to meet the aflatoxin regulations of this...

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

Resenha de: Recueil des travaux historiques de Ferdinand Lot

Directory of Open Access Journals (Sweden)

Eurípedes Simões de Paula

1968-03-01

Full Text Available RECUEIL DES TRAVAUX HISTORIQUES DE FERDINAND LOT. Tome premier. Coleção "Hautes Études Médievales et Modernes". Centre de Recherches d'Histoire et de Philologie de la IVe Section de l'École Pratique des Hautes Études. Prefácio de Ch. Samaran e biografia por I. Vildé-Lot e M. Mahn-Lot. Publicado com o concurso do Centre National de la Recherche Scientifique. Genebra, Librairie Droz e Paris, Librairie Minard. In-89, XVIII -I- 780 pp

9 CFR 53.7 - Disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... least 7 days following such cleaning and disinfection, unless the Administrator determines that a... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Disinfection of premises, conveyances... LIVESTOCK OR POULTRY § 53.7 Disinfection of premises, conveyances, and materials. All premises, including...

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.

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

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...

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

9 CFR 93.410 - Movement from conveyances to quarantine station.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Movement from conveyances to... PRODUCTS; REQUIREMENTS FOR MEANS OF CONVEYANCE AND SHIPPING CONTAINERS Ruminants § 93.410 Movement from... transportation of animals or their fresh products. When movement of the aforesaid ruminants upon or across a...

9 CFR 93.509 - Movement from conveyances to quarantine station.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Movement from conveyances to... PRODUCTS; REQUIREMENTS FOR MEANS OF CONVEYANCE AND SHIPPING CONTAINERS Swine § 93.509 Movement from... fresh products. When movement of the aforesaid swine upon or across a public highway is unavoidable, it...

9 CFR 51.8 - Disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... facilities, conveyances, or other materials on the premises that would require such cleaning and disinfection... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Disinfection of premises, conveyances... ANIMALS DESTROYED BECAUSE OF BRUCELLOSIS Indemnity for Cattle, Bison, and Swine § 51.8 Disinfection of...

27 CFR 24.91 - Conveyance of untaxpaid wine or spirits.

Science.gov (United States)

2010-04-01

... wine or spirits. 24.91 Section 24.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Conveyance of Wine Or Spirits on Wine Premises § 24.91 Conveyance of untaxpaid wine or spirits. Untaxpaid...

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.

Competition under capacitated dynamic lot-sizing with capacity acquisition

DEFF Research Database (Denmark)

Li, Hongyan; Meissner, Joern

2011-01-01

Lot-sizing and capacity planning are important supply chain decisions, and competition and cooperation affect the performance of these decisions. In this paper, we look into the dynamic lot-sizing and resource competition problem of an industry consisting of multiple firms. A capacity competition...... production setup, along with inventory carrying costs. The individual production lots of each firm are limited by a constant capacity restriction, which is purchased up front for the planning horizon. The capacity can be purchased from a spot market, and the capacity acquisition cost fluctuates...

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.

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...

40 CFR 52.128 - Rule for unpaved parking lots, unpaved roads and vacant lots.

Science.gov (United States)

2010-07-01

... six (6) percent for unpaved road surfaces or eight (8) percent for unpaved parking lot surfaces as... calculating percent cover.) (iii) Vegetative Density Factor. Cut a single, representative piece of vegetation... that are not covered by any piece of the vegetation. To calculate percent vegetative density, use...

33 CFR 211.78 - Maintenance and conveyance of access roads.

Science.gov (United States)

2010-07-01

... Site Development and Use § 211.78 Maintenance and conveyance of access roads. The Government will not... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Maintenance and conveyance of access roads. 211.78 Section 211.78 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE...

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...

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...

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

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.

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.

Test plan for the remote conveyance and innovative end effector demonstration

Energy Technology Data Exchange (ETDEWEB)

Rice, P.; Smith, A.M. [EG& G Idaho, Inc., Idaho Falls, ID (United States). Idaho National Engineering Lab.; Peterson, R.

1994-08-01

This test plan describes the demonstration of innovative equipment and processes specifically designed to be superior to currently employed technology for buried waste retrieval. The dumping of dry soil into a funnel/dumpster arrangement has been found to be the primary mechanism for dust generation during the retrieval of buried transuranic waste. The primary goal of the innovative end effector is to reduce dust generation and the potential spread of airborne contaminants during the dumping operation. In addition, regardless of the excavation technique, exhumed waste will have to be conveyed away from the retrieval area to a packaging area or directly to a treatment facility. The remote conveyance system is aimed at developing a remotely controlled vehicle to convey retrieved waste that will operate on variable terrain and remove workers from the hazardous zone. To demonstrate the remote conveyance system and the innovative end effector, the Buried Waste Integrated Demonstration (BWID) Program has subcontracted with RAHCO International to provide equipment and services to perform a demonstration of the technologies. The demonstration will be performed in two phases. In Phase I, the subcontractor will perform a full scale demonstration to assess the ability of the innovative end effector to control dust generation and the potential spread of contamination during dumping operations. Phase II includes performing a retrieval/conveyance demonstration. This demonstration will excavate, dump, and convey simulated waste to demonstrate the functionality of the system (e.g., maneuverability, retrieval rates, and system integration). Phase II of the demonstration will include all elements of the remote conveyance and end effector system. This test plan will describe the demonstration objectives, data quality objectives, equipment operation, and methods for collecting data during the demonstration.

Test plan for the remote conveyance and innovative end effector demonstration

International Nuclear Information System (INIS)

Rice, P.; Smith, A.M.; Peterson, R.

1994-08-01

This test plan describes the demonstration of innovative equipment and processes specifically designed to be superior to currently employed technology for buried waste retrieval. The dumping of dry soil into a funnel/dumpster arrangement has been found to be the primary mechanism for dust generation during the retrieval of buried transuranic waste. The primary goal of the innovative end effector is to reduce dust generation and the potential spread of airborne contaminants during the dumping operation. In addition, regardless of the excavation technique, exhumed waste will have to be conveyed away from the retrieval area to a packaging area or directly to a treatment facility. The remote conveyance system is aimed at developing a remotely controlled vehicle to convey retrieved waste that will operate on variable terrain and remove workers from the hazardous zone. To demonstrate the remote conveyance system and the innovative end effector, the Buried Waste Integrated Demonstration (BWID) Program has subcontracted with RAHCO International to provide equipment and services to perform a demonstration of the technologies. The demonstration will be performed in two phases. In Phase I, the subcontractor will perform a full scale demonstration to assess the ability of the innovative end effector to control dust generation and the potential spread of contamination during dumping operations. Phase II includes performing a retrieval/conveyance demonstration. This demonstration will excavate, dump, and convey simulated waste to demonstrate the functionality of the system (e.g., maneuverability, retrieval rates, and system integration). Phase II of the demonstration will include all elements of the remote conveyance and end effector system. This test plan will describe the demonstration objectives, data quality objectives, equipment operation, and methods for collecting data during the demonstration

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...

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...

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...

Tactical Production and Lot Size Planning with Lifetime Constraints

DEFF Research Database (Denmark)

Raiconi, Andrea; Pahl, Julia; Gentili, Monica

2017-01-01

In this work, we face a variant of the capacitated lot sizing problem. This is a classical problem addressing the issue of aggregating lot sizes for a finite number of discrete periodic demands that need to be satisfied, thus setting up production resources and eventually creating inventories...

Evaluation of Radon Pollution in Underground Parking Lots by Discomfort Index

Directory of Open Access Journals (Sweden)

AH Bu-Olayan

2016-06-01

Full Text Available Introduction Recent studies of public underground parking lots showed the influence of radon concentration and the probable discomfort caused by parking cars. Materials and Methods Radon concentration was measured in semi-closed public parking lots in the six governorates of Kuwait, using Durridge RAD7radon detector (USA. Results The peak radon concentration in the parking lots of Kuwait governorates was relatively higher during winter (63.15Bq/m3 compared to summer (41.73 Bq/m3. Radon in the evaluated parking lots revealed a mean annual absorbed dose (DRn: 0.02mSv/y and annual effective dose (HE: 0.06mSv/y.  Conclusion This study validated the influence of relative humidity and temperature as the major components of discomfort index (DI. The mean annual absorbed and effective dose  of radon in the evaluated parking lots were found below the permissible limits. However, high radon DRn and HE were reported when the assessment included the parking lots, the surrounding residential apartments, and office premises. Furthermore, the time-series analysis indicated significant variations of the seasonal and site-wise distribution of radon concentrations in the indoor evaluated parking lots of the six Kuwait governorates

Neuro-ophthalmology of late-onset Tay-Sachs disease (LOTS).

Science.gov (United States)

Rucker, J C; Shapiro, B E; Han, Y H; Kumar, A N; Garbutt, S; Keller, E L; Leigh, R J

2004-11-23

Late-onset Tay-Sachs disease (LOTS) is an adult-onset, autosomal recessive, progressive variant of GM2 gangliosidosis, characterized by involvement of the cerebellum and anterior horn cells. To determine the range of visual and ocular motor abnormalities in LOTS, as a prelude to evaluating the effectiveness of novel therapies. Fourteen patients with biochemically confirmed LOTS (8 men; age range 24 to 53 years; disease duration 5 to 30 years) and 10 age-matched control subjects were studied. Snellen visual acuity, contrast sensitivity, color vision, stereopsis, and visual fields were measured, and optic fundi were photographed. Horizontal and vertical eye movements (search coil) were recorded, and saccades, pursuit, vestibulo-ocular reflex (VOR), vergence, and optokinetic (OK) responses were measured. All patients showed normal visual functions and optic fundi. The main eye movement abnormality concerned saccades, which were "multistep," consisting of a series of small saccades and larger movements that showed transient decelerations. Larger saccades ended earlier and more abruptly (greater peak deceleration) in LOTS patients than in control subjects; these changes can be attributed to premature termination of the saccadic pulse. Smooth-pursuit and slow-phase OK gains were reduced, but VOR, vergence, and gaze holding were normal. Patients with late-onset Tay-Sachs disease (LOTS) show characteristic abnormalities of saccades but normal afferent visual systems. Hypometria, transient decelerations, and premature termination of saccades suggest disruption of a "latch circuit" that normally inhibits pontine omnipause neurons, permitting burst neurons to discharge until the eye movement is completed. These measurable abnormalities of saccades provide a means to evaluate the effects of novel treatments for LOTS.

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.

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

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.

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.

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...

Metal concentrations from permeable pavement parking lot in Edison, NJ

Data.gov (United States)

U.S. Environmental Protection Agency — The U.S. Environmental Protection Agency constructed a 4000-m2 parking lot in Edison, New Jersey in 2009. The parking lot is surfaced with three permeable pavements...

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...

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...

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...

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...

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.

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.

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...

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.

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.

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...

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.

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...

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.

46 CFR 387.6 - Terms, reservations, restrictions, and conditions of conveyance.

Science.gov (United States)

2010-10-01

... by a quitclaim deed or deeds on an “as is, where is” basis without any warranty, expressed or implied... 46 Shipping 8 2010-10-01 2010-10-01 false Terms, reservations, restrictions, and conditions of... § 387.6 Terms, reservations, restrictions, and conditions of conveyance. (a) Conveyances of property...

Can “Cleaned and Greened” Lots Take on the Role of Public Greenspace?

Science.gov (United States)

Megan Heckert; Michelle Kondo

2018-01-01

Cities are increasingly greening vacant lots to reduce blight. Such programs could reduce inequities in urban greenspace access, but whether and how greened lots are used remains unclear. We surveyed three hundred greened lots in Philadelphia for signs of use and compared characteristics of used and nonused lots. We found physical signs of use that might be found in...

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...

76 FR 76174 - Request for Information on the State of the Offshore Renewable Energy Industry-Auction Format...

Science.gov (United States)

2011-12-06

... ``Multiple Factor Auctions,'' in which non- financial considerations are taken into account at the outset. If... tends to award leases to developers with good financial backing. Because the winning bidders would need... variations of the package auction format merit consideration for leasing packages of lots for offshore...

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

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...

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...

9 CFR 381.191 - Distribution of inspected products to small lot buyers.

Science.gov (United States)

2010-01-01

... small lot buyers. 381.191 Section 381.191 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE...; Exportation; or Sale of Poultry or Poultry Products § 381.191 Distribution of inspected products to small lot... small lot buyers (such as small restaurants), distributors or jobbers may remove inspected and passed...

MODEL JOINT ECONOMIC LOT SIZE PADA KASUS PEMASOK-PEMBELI DENGAN PERMINTAAN PROBABILISTIK

Directory of Open Access Journals (Sweden)

Wakhid Ahmad Jauhari

2009-01-01

Full Text Available In this paper we consider single vendor single buyer integrated inventory model with probabilistic demand and equal delivery lot size. The model contributes to the current literature by relaxing the deterministic demand assumption which has been used for almost all integrated inventory models. The objective is to minimize expected total costs incurred by the vendor and the buyer. We develop effective iterative procedures for finding the optimal solution. Numerical examples are used to illustrate the benefit of integration. A sensitivity analysis is performed to explore the effect of key parameters on delivery lot size, safety factor, production lot size factor and the expected total cost. The results of the numerical examples indicate that our models can achieve a significant amount of savings. Finally, we compare the results of our proposed model with a simulation model. Abstract in Bahasa Indonesia: Pada penelitian ini akan dikembangkan model gabungan pemasok-pembeli dengan permintaan probabilistik dan ukuran pengiriman sama. Pada model setiap lot pemesanan akan dikirim dalam beberapa lot pengiriman dan pemasok akan memproduksi barang dalam ukuran batch produksi yang merupakan kelipatan integer dari lot pengiriman. Dikembangkan pula suatu algoritma untuk menyelesaikan model matematis yang telah dibuat. Selain itu, pengaruh perubahan parameter terhadap perilaku model diteliti dengan analisis sensitivitas terhadap beberapa parameter kunci, seperti ukuran lot, stok pengaman dan total biaya persediaan. Pada penelitian ini juga dibuat model simulasi untuk melihat performansi model matematis pada kondisi nyata. Kata kunci: model gabungan, permintaan probabilistik, lot pengiriman, supply chain

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...

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...

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

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

7 CFR 993.104 - Lot.

Science.gov (United States)

2010-01-01

... means any quantity of prunes delivered by one producer or one dehydrator to a handler on which... purposes of §§ 993.50 and 993.150 means: (1) With respect to in-line inspection either (i) the aggregate... identification (e.g., brand) if in consumer packages, and offered for inspection as a lot; or (ii) prunes...

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.

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...

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...

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...

Selection of seed lots of Pinus taeda L. for tissue culture

Directory of Open Access Journals (Sweden)

Diego Pascoal Golle

2014-06-01

Full Text Available The aim of this work was to identify the fungi genera associated with three Pinus taeda L. seed lots and to assess the sanitary and physiological quality of these lots for use as selection criteria for tissue culture and evaluate the in vitro establishment of explants from seminal origin in different nutritive media. It was possible to discriminate the lots on the sanitary and physiological quality, as well as to establish in vitro plants of Pinus taeda from cotyledonary nodes obtained from aseptic seed germination of a selected lot by the sanitary and physiological quality higher. The nutritive media MS, ½ MS and WPM were equally suitable for this purpose. For the sanitary analysis the fungal genera Fusarium, Penicillium and Trichoderma were those of the highest sensitivity. For the physiological evaluation were important the variables: abnormal seedlings, strong normal seedlings; length, fresh and dry weight of strong normal seedlings. The analyzes were favorable to choose lots of seeds for in vitro culture and all culture media were adequate for the establishment of this species in tissue culture.

9 CFR 77.41 - Cleaning and disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Cleaning and disinfection of premises... PRODUCTS TUBERCULOSIS Captive Cervids § 77.41 Cleaning and disinfection of premises, conveyances, and... health officials. Cleaning and disinfection must be completed before the premises, conveyances, or...

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.

A Comparative Study on the Lot Release Systems for Vaccines as of 2016.

Science.gov (United States)

Fujita, Kentaro; Naito, Seishiro; Ochiai, Masaki; Konda, Toshifumi; Kato, Atsushi

2017-09-25

Many countries have already established their own vaccine lot release system that is designed for each country's situation: while the World Health Organization promotes for the convergence of these regulatory systems so that vaccines of assured quality are provided globally. We conducted a questionnaire-based investigation of the lot release systems for vaccines in 7 countries and 2 regions. We found that a review of the summary protocol by the National Regulatory Authorities was commonly applied for the independent lot release of vaccines, however, we also noted some diversity between countries, especially in regard to the testing policy. Some countries and regions, including Japan, regularly tested every lot of vaccines, whereas the frequency of these tests was reduced in other countries and regions as determined based on the risk assessment of these products. Test items selected for the lot release varied among the countries or regions investigated, although there was a tendency to prioritize the potency tests. An understanding of the lot release policy may contribute to improving and harmonizing the lot release system globally in the future.

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...

LOD-a-lot : A queryable dump of the LOD cloud

NARCIS (Netherlands)

Fernández, Javier D.; Beek, Wouter; Martínez-Prieto, Miguel A.; Arias, Mario

2017-01-01

LOD-a-lot democratizes access to the Linked Open Data (LOD) Cloud by serving more than 28 billion unique triples from 650, K datasets over a single self-indexed file. This corpus can be queried online with a sustainable Linked Data Fragments interface, or downloaded and consumed locally: LOD-a-lot

9 CFR 77.19 - Cleaning and disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Cleaning and disinfection of premises... PRODUCTS TUBERCULOSIS Cattle and Bison § 77.19 Cleaning and disinfection of premises, conveyances, and... health officials. Cleaning and disinfection must be completed before the premises, conveyances, or...

The use of wavelet transform in oil conveying pipeline's leakage detection and location

International Nuclear Information System (INIS)

Han Jian; Wang Yongtao; Mu Haiwei

2006-01-01

This paper uses the negative press wave method basing on wavelet transform to detect the singularity point of the pressure signal of oil conveying pipeline and uses the detected singularity point to locate the leakage, this method has better effect in real applying. And this paper analyzes the merits and shortcomings of this method in detecting and locating the leakage of oil conveying pipeline, so it offers reference for studying weak leakage of oil conveying pipeline in the future. (authors)

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...

Salmonella transfer during pilot plant scale washing and roller conveying of tomatoes.

Science.gov (United States)

Wang, Haiqiang; Ryser, Elliot T

2014-03-01

Salmonella transfer during washing and roller conveying of inoculated tomatoes was quantified using a pilot scale tomato packing line equipped with plastic, foam, or brush rollers. Red round tomatoes (2.3 kg) were dip inoculated with Salmonella enterica serovar Typhimurium LT2 (avirulent) (4 log CFU/g), air dried for 2 h, and then washed in sanitizer-free water for 2 min. Inoculated tomatoes were then passed single file over a 1.5-m conveyor equipped with plastic, foam, or brush rollers followed by 25 previously washed uninoculated tomatoes. Tomato samples were collected after 2 min of both washing and roller conveying, with all 25 uninoculated tomatoes collected individually after conveying. Roller surface samples were collected before and after conveying the uninoculated tomatoes. Both tomato and surface samples were quantitatively examined for Salmonella by direct plating or membrane filtration using xylose lysine Tergitol 4 agar. Regardless of the roller type, Salmonella populations on inoculated tomatoes did not significantly (P conveyors. After conveying uninoculated tomatoes over contaminated foam rollers, 96% of the 25 tomatoes were cross-contaminated with Salmonella at >100 CFU per tomato. With plastic rollers, 24 and 76% of tomatoes were cross-contaminated with Salmonella at 10 to 100 and 1 to 10 CFU per tomato, respectively. In contrast, only 8% of 25 tomatoes were cross-contaminated with brush rollers with Salmonella populations of 1 to 10 CFU per tomato. Overall, cross-contamination was greatest with foam, followed by plastic and brush rollers (P < 0.05). Adding peroxyacetic acid or chlorine to the wash water significantly decreased cross-contamination during tomato conveying, with chlorine less effective in controlling Salmonella on foam compared with plastic and brush rollers.

Optimal Multi-Level Lot Sizing for Requirements Planning Systems

OpenAIRE

Earle Steinberg; H. Albert Napier

1980-01-01

The wide spread use of advanced information systems such as Material Requirements Planning (MRP) has significantly altered the practice of dependent demand inventory management. Recent research has focused on development of multi-level lot sizing heuristics for such systems. In this paper, we develop an optimal procedure for the multi-period, multi-product, multi-level lot sizing problem by modeling the system as a constrained generalized network with fixed charge arcs and side constraints. T...

La vallée du Lot en Lot-et-Garonne : inventaire topographique

Directory of Open Access Journals (Sweden)

Hélène Mousset

2012-04-01

Full Text Available La remise en navigation du Lot est à l’origine du projet d’inventaire du patrimoine de la vallée dans sa partie lot-et-garonnaise1. L’ampleur du territoire - 12 cantons riverains2 - et de la perspective historique - du Moyen Age à nos jours - imposaient d’emblée rigueur et objectifs clairs : méthode raisonnée de l’inventaire topographique pour un bilan homogène du patrimoine, fondée sur une enquête systématique du paysage bâti et du mobilier public, sans a priori. Le premier résultat est un catalogue patrimonial sous forme de bases de données3. Mais ce corpus documentaire hétérogène et touffu n’est pas une addition de monographies : il peut et doit être interrogé et exploité comme un ensemble apportant une connaissance renouvelée du territoire. Sans prétendre réaliser une synthèse de la totalité des données pour l’ensemble de la vallée4, les exemples qui vont suivre illustreront la façon dont le travail d’inventaire apporte réponses et nouvelles interrogations, concernant notamment l’occupation du sol, les paysages et l’architecture de cette partie de l’Agenais. Recherche de l’empreinte d’une époque déterminée, examen de la permanence des paysages bâtis sur la longue durée et observation des traces de mutations et flexions historiques, sont un triple niveau d’analyse attendu dans le cadre d’un inventaire sur un vaste territoire rural.The plan to reintroduce navigation on the Lot in the part of the river that flows through the Lot-et-Garonne department was at the origins of a survey of the heritage along the course of the river. The geographical scope of the survey was large (12 cantons along the river and the period covered by the heritage extends from the Middle ages up to the present day. The variety of buildings to be covered required a rigorous approach and clear objectives. The method of the topographical inventory was tailored to the production of a homogenous heritage audit

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

9 CFR 3.138 - Primary conveyances (motor vehicle, rail, air, and marine).

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Primary conveyances (motor vehicle, rail, air, and marine). 3.138 Section 3.138 Animals and Animal Products ANIMAL AND PLANT HEALTH... (motor vehicle, rail, air, and marine). (a) The animal cargo space of primary conveyances used in...

9 CFR 3.62 - Primary conveyances (motor vehicle, rail, air, and marine).

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Primary conveyances (motor vehicle, rail, air, and marine). 3.62 Section 3.62 Animals and Animal Products ANIMAL AND PLANT HEALTH... (motor vehicle, rail, air, and marine). (a) The animal cargo space of primary conveyances used in...

Dynamic Stability of Pipe Conveying Fluid with Crack and Attached Masses

International Nuclear Information System (INIS)

Ahn, Tae Soo; Yoon, Han Ik; Son, In Soo; Ahn, Sung Jin

2007-01-01

In this paper, the dynamic stability of a cracked simply supported pipe conveying fluid with an attached mass is investigated. Also, the effect of attached masses on the dynamic stability of a simply supported pipe conveying fluid is presented for the different positions and depth of the crack. Based on the Euler-Bernoulli beam theory, the equation of motion can be constructed by the energy expressions using extended Hamilton's principle. The crack section is represented by a local flexibility matrix connecting two undamaged pipe segments. The crack is assumed to be in the first mode of a fracture and to be always opened during the vibrations. Finally, the critical flow velocities and stability maps of the pipe conveying fluid are obtained by changing the attached masses and crack severity

Numerical Comparison of Various Methods of Transient Flow Calculation in Water Conveyance Systems with Pumping Station

Directory of Open Access Journals (Sweden)

Alireza Khoshfetrat

2018-05-01

Full Text Available Under transient flow condition, the behavior of water conveyance system varies according to their characteristics. In the present study, the pressure was measured using a fast and sensitive pressure gauge in Bukan and Piranshahr water conveyance system. The pressure simulation was conducted using Bentley Hammer software. The friction head loss was calculated by different methods. The results showed that Unsteady Vitkovsky method had minimum error comparing with other methods. Wave velocity increase had direct effect on maximum pressures while velocity decrease affected minimum pressures. In a shorter water conveyance system, the reduction of wave velocity had direct effect on maximum pressure. Destruction to the long conveyance system was more probable and maximum and minimum pressures occurred during the first period. Shorter conveyance system had more pressure fluctuations and the minimum pressure did not occur in the first period. Coincidence of periods happened at the beginning and continued untill the end of data recording in the longer conveyance system. However, as time passed by, such coincidence did not occure in shorter conveyance system.

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.

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...

7 CFR 1436.16 - Foreclosure, liquidation, assumptions, sales or conveyance, or bankruptcy.

Science.gov (United States)

2010-01-01

... used to foreclose on the property. (3) For loans with movable collateral and no real estate lien, CCC... convey the collateral or property securing the loan to another eligible borrower, or the borrower is dead... or conveyance, or bankruptcy. (a) The collateral or land securing a loan may be sold by CCC whenever...

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...

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...

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...

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.

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...

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...

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...

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...

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...

21 CFR 203.38 - Sample lot or control numbers; labeling of sample units.

Science.gov (United States)

2010-04-01

... numbers; labeling of sample units. (a) Lot or control number required on drug sample labeling and sample... identifying lot or control number that will permit the tracking of the distribution of each drug sample unit... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Sample lot or control numbers; labeling of sample...

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...

Study on flow regimes of high-pressure and dense-phase pneumatic conveying

International Nuclear Information System (INIS)

Lu Peng; Chen Xiaoping; Liang Cai; Pu Wenhao; Zhou Yun; Xu Pan; Zhao Changsui

2009-01-01

High-pressure and dense-phase pneumatic conveying of pulverized coal is a key technology in the field of large-scale entrained bed coal gasification. Flow regime plays an important role in two-phase flow because it affects not only flow behavior and safety operation, but also the reliability of practical processes. Few references and experiences in high-pressure and dense-phase conveying are available, especially for the flow regimes. And because of the high stickiness and electrostatic attraction of pulverized coal to the pipe wall, it is very difficult to make out the flow regimes in the conveying pipe by visualization method. Thus quartz powder was chosen as the conveyed material to study the flow regime. High-speed digital video camera was employed to photograph the flow patterns. Experiments were conducted on a pilot scale experimental setup at the pressure up to 3.6MPa. With the decrease in superficial gas velocity, three distinguishable flow regimes were observed: stratified flow, dune flow and plug flow. The characteristics of pressure traces acquired by high frequency response pressure transmitter and their EMD (Empirical Mode Decomposition) characteristics were correlated strongly with the flow regimes. Combining high-speed photography and pressure signal analysis together can make the recognition of flow patterns in the high-pressure and dense-phase pneumatic conveying system more accurate. The present work will lead to better understanding of the flow regime transition under high-pressure.

Manufacturability: from design to SPC limits through "corner-lot" characterization

Science.gov (United States)

Hogan, Timothy J.; Baker, James C.; Wesneski, Lisa; Black, Robert S.; Rothenbury, Dave

2005-01-01

Texas Instruments" Digital Micro-mirror Device, is used in a wide variety of optical display applications ranging from fixed and portable projectors to high-definition television (HDTV) to digital cinema projection systems. A new DMD pixel architecture, called "FTP", was designed and qualified by Texas Instruments DLPTMTM Group in 2003 to meet increased performance objectives for brightness and contrast ratio. Coordination between design, test and fabrication groups was required to balance pixel performance requirements and manufacturing capability. "Corner Lot" designed experiments (DOE) were used to verify "fabrication space" available for the pixel design. The corner lot technique allows confirmation of manufacturability projections early in the design/qualification cycle. Through careful design and analysis of the corner-lot DOE, a balance of critical dimension (cd) "budgets" is possible so that specification and process control limits can be established that meet both customer and factory requirements. The application of corner-lot DOE is illustrated in a case history of the DMD "FTP" pixel. The process for balancing test parameter requirements with multiple critical dimension budgets is shown. MEMS/MOEMS device design and fabrication can use similar techniques to achieve agressive design-to-qualification goals.

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

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)

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

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...

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...

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...

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...

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...

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...

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...

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.

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

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

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...

24 CFR 1710.1 - Definitions.

Science.gov (United States)

2010-04-01

... are designed to control the use of the lot and to preserve or enhance the environment and the... arrangement for consideration to purchase or lease a lot directly or indirectly. The terms “sale” or “seller... by diligent action to complete the facility. [61 FR 13597, Mar. 27, 1996] ...

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...

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...

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...

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...

Research status on hydrodynamics and particle motion behavior of absorber sphere pneumatic conveying system in HTR-PM

International Nuclear Information System (INIS)

Li Tianjin; Zhang He; Huang Zhiyong; Q, Weiwei; Bo Hanliang

2014-01-01

The absorber sphere pneumatic conveying system in pebble-bed high temperature gas-cooled reactor was a special application of pneumatic conveying technique. The whole conveying process was an intermittent circulation of absorber spheres between the side reflector boring and the sphere storage vessel in the reactor. The absorber spheres were designed to drop into the reflector borings by its own gravity when the sphere discharge valve was opened by the driving mechanism. The absorber spheres in the reflector boring were transported back to the sphere storage vessel when the reactor needs to be started up. The hydrodynamics and particle motion behavior characteristics of the absorber spheres were very important for the design and operation of this special pneumatic conveying system. The whole conveying process of absorber spheres was consisted of four subprocesses, i.e. the spheres discharge from the sphere storage vessel and the side reflector boring, entrainment of spheres in the feeder, conveying of spheres in the transport pipe, gas-solid separation and pile of spheres in the sphere storage vessel. The research status on hydrodynamics and particle motion behavior of the absorber spheres in the pneumatic conveying system of HTR-PM were introduced mainly from the viewpoint of granular flow and gas-solid flow. The experimental systems and apparatus constructed and numerical simulation work conducted for absorber sphere pneumatic conveying process investigation were introduced. Some typical experimental and numerical simulation results of the hydrodynamics and particle motion behavior characteristics of the absorber spheres conveying were briefly reported. (author)

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.

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...

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...

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...

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...

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.

Vibration and stability behaviour of pipes conveying fluid

International Nuclear Information System (INIS)

Becker, O.

1980-01-01

Modelling, solution methods, and results related to the hydroelastic system 'pipe conveying fluid' are discussed. In particular, the vibration and stability conditions for a straightline and a curved pipe are reviewed considering constant and pulsating flow characteristics. Problems still unsolved are pointed out. (author)

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...

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...

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...

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...

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...

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...

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.

Conveying technology to new heights

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-07-15

In the quest for greater performance and efficiency, operators are increasingly looking for more sophisticated conveying solutions. ThyssenKrupp Foerdertechnik (TKF) now manufactures pipe conveyors, joining the established firm Sicon. ContiTech is developing new rubber compositions to reduce rolling resistance in its conveyor systems. ContiClean A-H is a new anti-stick conveyor belt. Kinder & Co. investigated materials to replace the conventional rubber seal. Polyurethane was found to have the best coefficient of friction. A K-Kryptane polyethylene belt skinting has been fitted on a quay conveyor to a ship loader and has reduced wear considerably. 2 photos.

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.

The economic lot size and relevant costs

NARCIS (Netherlands)

Corbeij, M.H.; Jansen, R.A.; Grübström, R.W.; Hinterhuber, H.H.; Lundquist, J.

1993-01-01

In many accounting textbooks it is strongly argued that decisions should always be evaluated on relevant costs; that is variable costs and opportunity costs. Surprisingly, when it comes to Economic Order Quantities or Lot Sizes, some textbooks appear to be less straightforward. The question whether

Ammonia losses and nitrogen partitioning at a southern High Plains open lot dairy

Science.gov (United States)

Todd, Richard W.; Cole, N. Andy; Hagevoort, G. Robert; Casey, Kenneth D.; Auvermann, Brent W.

2015-06-01

Animal agriculture is a significant source of ammonia (NH3). Cattle excrete most ingested nitrogen (N); most urinary N is converted to NH3, volatilized and lost to the atmosphere. Open lot dairies on the southern High Plains are a growing industry and face environmental challenges as well as reporting requirements for NH3 emissions. We quantified NH3 emissions from the open lot and wastewater lagoons of a commercial New Mexico dairy during a nine-day summer campaign. The 3500-cow dairy consisted of open lot, manure-surfaced corrals (22.5 ha area). Lactating cows comprised 80% of the herd. A flush system using recycled wastewater intermittently removed manure from feeding alleys to three lagoons (1.8 ha area). Open path lasers measured atmospheric NH3 concentration, sonic anemometers characterized turbulence, and inverse dispersion analysis was used to quantify emissions. Ammonia fluxes (15-min) averaged 56 and 37 μg m-2 s-1 at the open lot and lagoons, respectively. Ammonia emission rate averaged 1061 kg d-1 at the open lot and 59 kg d-1 at the lagoons; 95% of NH3 was emitted from the open lot. The per capita emission rate of NH3 was 304 g cow-1 d-1 from the open lot (41% of N intake) and 17 g cow-1 d-1 from lagoons (2% of N intake). Daily N input at the dairy was 2139 kg d-1, with 43, 36, 19 and 2% of the N partitioned to NH3 emission, manure/lagoons, milk, and cows, respectively.

Lot Sizing Based on Stochastic Demand and Service Level Constraint

Directory of Open Access Journals (Sweden)

hajar shirneshan

2012-06-01

Full Text Available Considering its application, stochastic lot sizing is a significant subject in production planning. Also the concept of service level is more applicable than shortage cost from managers' viewpoint. In this paper, the stochastic multi period multi item capacitated lot sizing problem has been investigated considering service level constraint. First, the single item model has been developed considering service level and with no capacity constraint and then, it has been solved using dynamic programming algorithm and the optimal solution has been derived. Then the model has been generalized to multi item problem with capacity constraint. The stochastic multi period multi item capacitated lot sizing problem is NP-Hard, hence the model could not be solved by exact optimization approaches. Therefore, simulated annealing method has been applied for solving the problem. Finally, in order to evaluate the efficiency of the model, low level criterion has been used .

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...

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...

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.

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...

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...

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...

Use of imagery and text that could convey reduced harm in American Spirit advertisements.

Science.gov (United States)

Moran, Meghan Bridgid; Pierce, John P; Weiger, Caitlin; Cunningham, Mary C; Sargent, James D

2017-03-01

In 2015, the US Food and Drug Administration issued warning letters to three tobacco companies regarding use of the terms 'natural' and/or 'additive-free' to describe their products, as these terms inaccurately convey reduced harm. Yet, tobacco companies engage in a variety of alternate techniques to attempt to convey the same 'natural' (and thus reduced harm) message. It is critical to monitor these practices to inform regulatory action. To describe the marketing techniques used in Natural American Spirit (American Spirit) ads that could convey a natural and less harmful product image. Trained coders content analysed 142 American Spirit ads from 2012 to 2016. In addition to use of the terms 'natural' and 'additive-free', American Spirit ads engage in a variety of other linguistic and iconic techniques that could convey reduced harm, such as references to small, local or organic farming, eco-friendly practices, and plant, farming and other nature-related imagery. American Spirit ads use a wide range of marketing techniques to convey a natural product image, which could subsequently communicate reduced harm. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

Conveying Movement in Music and Prosody

Science.gov (United States)

Hedger, Stephen C.; Nusbaum, Howard C.; Hoeckner, Berthold

2013-01-01

We investigated whether acoustic variation of musical properties can analogically convey descriptive information about an object. Specifically, we tested whether information from the temporal structure in music interacts with perception of a visual image to form an analog perceptual representation as a natural part of music perception. In Experiment 1, listeners heard music with an accelerating or decelerating temporal pattern, and then saw a picture of a still or moving object and decided whether it was animate or inanimate – a task unrelated to the patterning of the music. Object classification was faster when musical motion matched visually depicted motion. In Experiment 2, participants heard spoken sentences that were accompanied by accelerating or decelerating music, and then were presented with a picture of a still or moving object. When motion information in the music matched motion information in the picture, participants were similarly faster to respond. Fast and slow temporal patterns without acceleration and deceleration, however, did not make participants faster when they saw a picture depicting congruent motion information (Experiment 3), suggesting that understanding temporal structure information in music may depend on specific metaphors about motion in music. Taken together, these results suggest that visuo-spatial referential information can be analogically conveyed and represented by music and can be integrated with speech or influence the understanding of speech. PMID:24146920

Conveying movement in music and prosody.

Directory of Open Access Journals (Sweden)

Stephen C Hedger

Full Text Available We investigated whether acoustic variation of musical properties can analogically convey descriptive information about an object. Specifically, we tested whether information from the temporal structure in music interacts with perception of a visual image to form an analog perceptual representation as a natural part of music perception. In Experiment 1, listeners heard music with an accelerating or decelerating temporal pattern, and then saw a picture of a still or moving object and decided whether it was animate or inanimate--a task unrelated to the patterning of the music. Object classification was faster when musical motion matched visually depicted motion. In Experiment 2, participants heard spoken sentences that were accompanied by accelerating or decelerating music, and then were presented with a picture of a still or moving object. When motion information in the music matched motion information in the picture, participants were similarly faster to respond. Fast and slow temporal patterns without acceleration and deceleration, however, did not make participants faster when they saw a picture depicting congruent motion information (Experiment 3, suggesting that understanding temporal structure information in music may depend on specific metaphors about motion in music. Taken together, these results suggest that visuo-spatial referential information can be analogically conveyed and represented by music and can be integrated with speech or influence the understanding of speech.

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.

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

A comparison of particle swarm optimizations for uncapacitated multilevel lot-sizin problems

NARCIS (Netherlands)

Han, Y.; Kaku, I.; Tang, J.; Dellaert, N.P.; Cai, J.; Li, Y.

2010-01-01

The multilevel lot-sizing (MLLS) problem is a key production planning problem in the material requirement planning (MRP) system. The MLLS problem deals with determining the production lot sizes of various items appearing in the product structure over a given finite planning horizon to minimize the

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.

Computational fluid dynamics modeling of rope-guided conveyances in two typical kinds of shaft layouts.

Directory of Open Access Journals (Sweden)

Renyuan Wu

Full Text Available The behavior of rope-guided conveyances is so complicated that the rope-guided hoisting system hasn't been understood thoroughly so far. In this paper, with user-defined functions loaded, ANSYS FLUENT 14.5 was employed to simulate lateral motion of rope-guided conveyances in two typical kinds of shaft layouts. With rope-guided mine elevator and mine cages taken into account, results show that the lateral aerodynamic buffeting force is much larger than the Coriolis force, and the side aerodynamic force have the same order of magnitude as the Coriolis force. The lateral aerodynamic buffeting forces should also be considered especially when the conveyance moves along the ventilation air direction. The simulation shows that the closer size of the conveyances can weaken the transverse aerodynamic buffeting effect.

The use of knowledge-based Genetic Algorithm for starting time optimisation in a lot-bucket MRP

Science.gov (United States)

Ridwan, Muhammad; Purnomo, Andi

2016-01-01

In production planning, Material Requirement Planning (MRP) is usually developed based on time-bucket system, a period in the MRP is representing the time and usually weekly. MRP has been successfully implemented in Make To Stock (MTS) manufacturing, where production activity must be started before customer demand is received. However, to be implemented successfully in Make To Order (MTO) manufacturing, a modification is required on the conventional MRP in order to make it in line with the real situation. In MTO manufacturing, delivery schedule to the customers is defined strictly and must be fulfilled in order to increase customer satisfaction. On the other hand, company prefers to keep constant number of workers, hence production lot size should be constant as well. Since a bucket in conventional MRP system is representing time and usually weekly, hence, strict delivery schedule could not be accommodated. Fortunately, there is a modified time-bucket MRP system, called as lot-bucket MRP system that proposed by Casimir in 1999. In the lot-bucket MRP system, a bucket is representing a lot, and the lot size is preferably constant. The time to finish every lot could be varying depends on due date of lot. Starting time of a lot must be determined so that every lot has reasonable production time. So far there is no formal method to determine optimum starting time in the lot-bucket MRP system. Trial and error process usually used for it but some time, it causes several lots have very short production time and the lot-bucket MRP would be infeasible to be executed. This paper presents the use of Genetic Algorithm (GA) for optimisation of starting time in a lot-bucket MRP system. Even though GA is well known as powerful searching algorithm, however, improvement is still required in order to increase possibility of GA in finding optimum solution in shorter time. A knowledge-based system has been embedded in the proposed GA as the improvement effort, and it is proven that the

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...

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...

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...

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...

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...

Conveyance estimation in channels with emergent bank vegetation ...

African Journals Online (AJOL)

Emergent vegetation along the banks of a river channel influences its conveyance considerably. The total channel discharge can be estimated as the sum of the discharges of the vegetated and clear channel zones calculated separately. The vegetated zone discharge is often negligible, but can be estimated using ...

COAP BASED ACUTE PARKING LOT MONITORING SYSTEM USING SENSOR NETWORKS

Directory of Open Access Journals (Sweden)

R. Aarthi

2014-06-01

Full Text Available Vehicle parking is the act of temporarily maneuvering a vehicle in to a certain location. To deal with parking monitoring system issue such as traffic, this paper proposes a vision of improvements in monitoring the vehicles in parking lots based on sensor networks. Most of the existing paper deals with that of the automated parking which is of cluster based and each has its own overheads like high power, less energy efficiency, incompatible size of lots, space. The novel idea in this work is usage of CoAP (Constrained Application Protocol which is recently created by IETF (draft-ietf-core-coap-18, June 28, 2013, CoRE group to develop RESTful application layer protocol for communications within embedded wireless networks. This paper deals with the enhanced CoAP protocol using multi hop flat topology, which makes the acuters feel soothe towards parking vehicles. We aim to minimize the time consumed for finding free parking lot as well as increase the energy efficiency

Natural frequency analysis of fluid conveying pipeline with different boundary conditions

International Nuclear Information System (INIS)

Huang Yimin; Liu Yongshou; Li Baohui; Li Yanjiang; Yue Zhufeng

2010-01-01

In this study, the natural frequency of fluid-structure interaction in pipeline conveying fluid is investigated by eliminated element-Galerkin method, and the natural frequency equations with different boundary conditions are obtained. Furthermore, the expressions of first natural frequency are simplified in the case of different boundary conditions. Taking into account the Coriolis force, as an example, the natural frequency of a straight pipe simply supported at both ends is studied. In a given boundary condition, the four components (mass, stiffness, length and flow velocity) which relate to the natural frequency of pipeline conveying fluid are studied in detail and the results indicate that the effect of Coriolis force on natural frequency is inappreciable. Then the relationship between natural frequency of the pipeline conveying fluid and that of Euler beam is analyzed. Finally, a dimensionless flow velocity and limit values are presented, and they can be used to estimate the effect of the flow velocity on natural frequency. All the conclusions are well suited to nuclear plant and other industry fields.

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...

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...

7 CFR 766.354 - Voluntary conveyance of chattel.

Science.gov (United States)

2010-01-01

... following: (1) An Agency application form; (2) A current financial statement. If the borrower is an entity, all entity members must provide current financial statements; (3) Information on present and future... subpart B of 7 CFR part 1956 before or in conjunction with the voluntary conveyance offer if the value of...

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.

Determination of supplier-to-supplier and lot-to-lot variability in glycation of recombinant human serum albumin expressed in Oryza sativa.

Directory of Open Access Journals (Sweden)

Grant E Frahm

Full Text Available The use of different expression systems to produce the same recombinant human protein can result in expression-dependent chemical modifications (CMs leading to variability of structure, stability and immunogenicity. Of particular interest are recombinant human proteins expressed in plant-based systems, which have shown particularly high CM variability. In studies presented here, recombinant human serum albumins (rHSA produced in Oryza sativa (Asian rice (OsrHSA from a number of suppliers have been extensively characterized and compared to plasma-derived HSA (pHSA and rHSA expressed in yeast (Pichia pastoris and Saccharomyces cerevisiae. The heterogeneity of each sample was evaluated using size exclusion chromatography (SEC, reversed-phase high-performance liquid chromatography (RP-HPLC and capillary electrophoresis (CE. Modifications of the samples were identified by liquid chromatography-mass spectrometry (LC-MS. The secondary and tertiary structure of the albumin samples were assessed with far U/V circular dichroism spectropolarimetry (far U/V CD and fluorescence spectroscopy, respectively. Far U/V CD and fluorescence analyses were also used to assess thermal stability and drug binding. High molecular weight aggregates in OsrHSA samples were detected with SEC and supplier-to-supplier variability and, more critically, lot-to-lot variability in one manufactures supplied products were identified. LC-MS analysis identified a greater number of hexose-glycated arginine and lysine residues on OsrHSA compared to pHSA or rHSA expressed in yeast. This analysis also showed supplier-to-supplier and lot-to-lot variability in the degree of glycation at specific lysine and arginine residues for OsrHSA. Both the number of glycated residues and the degree of glycation correlated positively with the quantity of non-monomeric species and the chromatographic profiles of the samples. Tertiary structural changes were observed for most OsrHSA samples which

Transverse vibration of pipe conveying fluid made of functionally graded materials using a symplectic method

Energy Technology Data Exchange (ETDEWEB)

Wang, Zhong-Min, E-mail: wangzhongm@xaut.edu.cn; Liu, Yan-Zhuang

2016-03-15

Highlights: • We investigate the transverse vibration of FGM pipe conveying fluid. • The FGM pipe conveying fluid can be classified into two cases. • The variations between the frequency and the power law exponent are obtained. • “Case 1” is relatively more reasonable than “case 2”. - Abstract: Problems related to the transverse vibration of pipe conveying fluid made of functionally graded material (FGM) are addressed. Based on inside and outside surface material compositions of the pipe, FGM pipe conveying fluid can be classified into two cases. It is hypothesized that the physical parameters of the material along the direction of the pipe wall thickness change in the simple power law. A differential equation of motion expressed in non-dimensional quantities is derived by using Hamilton's principle for systems of changing mass. Using the assuming modal method, the pipe deflection function is expanded into a series, in which each term is expressed to admissible function multiplied by generalized coordinate. Then, the differential equation of motion is discretized into the two order differential equations expressed in the generalized coordinates. Based on symplectic elastic theory and the introduction of dual system and dual variable, Hamilton's dual equations are derived, and the original problem is reduced to eigenvalue and eigenvector problem in the symplectic space. Finally, a symplectic method is employed to analyze the vibration and stability of FGM pipe conveying fluid. For a clamped–clamped FGM pipe conveying fluid in “case 1” and “case 2”, the dimensionless critical flow velocity for first-mode divergence and the critical coupled-mode flutter flow velocity are obtained, and the variations between the real part and imaginary part of dimensionless complex frequency and fluid velocity, mass ratio and the power law exponent (or graded index, volume fraction) for FGM pipe conveying fluid are analyzed.

Transverse vibration of pipe conveying fluid made of functionally graded materials using a symplectic method

International Nuclear Information System (INIS)

Wang, Zhong-Min; Liu, Yan-Zhuang

2016-01-01

Highlights: • We investigate the transverse vibration of FGM pipe conveying fluid. • The FGM pipe conveying fluid can be classified into two cases. • The variations between the frequency and the power law exponent are obtained. • “Case 1” is relatively more reasonable than “case 2”. - Abstract: Problems related to the transverse vibration of pipe conveying fluid made of functionally graded material (FGM) are addressed. Based on inside and outside surface material compositions of the pipe, FGM pipe conveying fluid can be classified into two cases. It is hypothesized that the physical parameters of the material along the direction of the pipe wall thickness change in the simple power law. A differential equation of motion expressed in non-dimensional quantities is derived by using Hamilton's principle for systems of changing mass. Using the assuming modal method, the pipe deflection function is expanded into a series, in which each term is expressed to admissible function multiplied by generalized coordinate. Then, the differential equation of motion is discretized into the two order differential equations expressed in the generalized coordinates. Based on symplectic elastic theory and the introduction of dual system and dual variable, Hamilton's dual equations are derived, and the original problem is reduced to eigenvalue and eigenvector problem in the symplectic space. Finally, a symplectic method is employed to analyze the vibration and stability of FGM pipe conveying fluid. For a clamped–clamped FGM pipe conveying fluid in “case 1” and “case 2”, the dimensionless critical flow velocity for first-mode divergence and the critical coupled-mode flutter flow velocity are obtained, and the variations between the real part and imaginary part of dimensionless complex frequency and fluid velocity, mass ratio and the power law exponent (or graded index, volume fraction) for FGM pipe conveying fluid are analyzed.

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

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

Vertical-Screw-Auger Conveyer Feeder

Science.gov (United States)

Walton, Otis (Inventor); Vollmer, Hubert J. (Inventor)

2016-01-01

A conical feeder is attached to a vertically conveying screw auger. The feeder is equipped with scoops and rotated from the surface to force-feed regolith the auger. Additional scoops are possible by adding a cylindrical section above the conical funnel section. Such then allows the unit to collect material from swaths larger in diameter than the enclosing casing pipe of the screw auger. A third element includes a flexible screw auger. All three can be used in combination in microgravity and zero atmosphere environments to drill and recover a wide area of subsurface regolith and entrained volatiles through a single access point on the surface.

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...

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 leasing – leasing). 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...

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...

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...

21 CFR 610.1 - Tests prior to release required for each lot.

Science.gov (United States)

2010-04-01

....1 Section 610.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES... release required for each lot. No lot of any licensed product shall be released by the manufacturer prior... considered in determining whether or not the test results meet the test objective, except that a test result...

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.

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)

Improving aggregate behavior in parking lots with appropriate local maneuvers

KAUST Repository

Rodriguez, Samuel

2013-11-01

In this paper we study the ingress and egress of pedestrians and vehicles in a parking lot. We show how local maneuvers executed by agents permit them to create trajectories in constrained environments, and to resolve the deadlocks between them in mixed-flow scenarios. We utilize a roadmap-based approach which allows us to map complex environments and generate heuristic local paths that are feasible for both pedestrians and vehicles. Finally, we examine the effect that some agent-behavioral parameters have on parking lot ingress and egress. © 2013 IEEE.

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.

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.

A Heuristic Approach for Determining Lot Sizes and Schedules Using Power-of-Two Policy

Directory of Open Access Journals (Sweden)

Esra Ekinci

2007-01-01

Full Text Available We consider the problem of determining realistic and easy-to-schedule lot sizes in a multiproduct, multistage manufacturing environment. We concentrate on a specific type of production, namely, flow shop type production. The model developed consists of two parts, lot sizing problem and scheduling problem. In lot sizing problem, we employ binary integer programming and determine reorder intervals for each product using power-of-two policy. In the second part, using the results obtained of the lot sizing problem, we employ mixed integer programming to determine schedules for a multiproduct, multistage case with multiple machines in each stage. Finally, we provide a numerical example and compare the results with similar methods found in practice.

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...

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...

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...

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...

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.

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...

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...

MOTIVASI PEREMPUAN MEMBUKA USAHA SEKTOR INFORMAL DI DAYA TARIK WISATA TANAH LOT, TABANAN

Directory of Open Access Journals (Sweden)

Luh Putu Aritiana Kumala Pratiwi

2016-08-01

Full Text Available The development of tourism in Tanah Lot has been able to open up opportunities for local women. The businesses that mostly cultivated by women are the selling of traditional snacks of klepon, postcards, and hairpins.Women who participate should reconsider their decision to choose a dual role, both as housewives and sellers in Tanah Lot.This article analyzes the motivation of Women in opening a business in Tanah Lot area.The results showed that the motivation of women to open a business in the informal sector in Tanah Lot, namely to be able to meet the physiological needs, safety needs, affiliations, appreciation, self-actualization, and add to work experience. The factors that affect women’s motivations are internal factors such as age, educational background, family income, and marital status. While the external factors namely selling location, the condition of selling place, and having their own income.

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...

27 CFR 19.98 - Conveyance of untaxpaid spirits or wines within a distilled spirits plant.

Science.gov (United States)

2010-04-01

... spirits or wines within a distilled spirits plant. 19.98 Section 19.98 Alcohol, Tobacco Products and... PLANTS Administrative and Miscellaneous Provisions Conveyance of Spirits Or Wines on Plant Premises § 19.98 Conveyance of untaxpaid spirits or wines within a distilled spirits plant. Untaxpaid spirits or...

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...

Parcels and Land Ownership, Square-mile, section-wide, property ownerhip parcel and lot-block boundaries. Includes original platted lot lines. These coverages are maintained interactively by GIS staff. Primary attributes include Parcel IDS (Control, Key, and PIN), platted lot and, Published in 2008, 1:1200 (1in=100ft) scale, Sedgwick County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2008. Square-mile, section-wide, property ownerhip parcel and lot-block boundaries. Includes original platted lot...

Shelf life extension for the lot AAE nozzle severance LSCs

Science.gov (United States)

Cook, M.

1990-01-01

Shelf life extension tests for the remaining lot AAE linear shaped charges for redesigned solid rocket motor nozzle aft exit cone severance were completed in the small motor conditioning and firing bay, T-11. Five linear shaped charge test articles were thermally conditioned and detonated, demonstrating proper end-to-end charge propagation. Penetration depth requirements were exceeded. Results indicate that there was no degradation in performance due to aging or the linear shaped charge curving process. It is recommended that the shelf life of the lot AAE nozzle severance linear shaped charges be extended through January 1992.

A non-permutation flowshop scheduling problem with lot streaming: A Mathematical model

Directory of Open Access Journals (Sweden)

Daniel Rossit

2016-06-01

Full Text Available In this paper we investigate the use of lot streaming in non-permutation flowshop scheduling problems. The objective is to minimize the makespan subject to the standard flowshop constraints, but where it is now permitted to reorder jobs between machines. In addition, the jobs can be divided into manageable sublots, a strategy known as lot streaming. Computational experiments show that lot streaming reduces the makespan up to 43% for a wide range of instances when compared to the case in which no job splitting is applied. The benefits grow as the number of stages in the production process increases but reach a limit. Beyond a certain point, the division of jobs into additional sublots does not improve the solution.

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).

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

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

Thermo-hydro-geochemical modelling of the bentonite buffer. LOT A2 experiment

Energy Technology Data Exchange (ETDEWEB)

Sena, Clara; Salas, Joaquin; Arcos, David (Amphos 21 Consulting S.L., Barcelona (Spain))

2010-12-15

The Swedish Nuclear Fuel and waste management company (SKB) is conducting a series of long term buffer material (LOT) tests at the Aespoe Hard Rock Laboratory (HRL) to test the behaviour of the bentonite buffer under conditions similar to those expected in a KBS-3 deep geological repository for high level nuclear waste (HLNW). In the present work a numerical model is developed to simulate (i) the thermo-hydraulic, (ii) transport and (iii) geochemical processes that have been observed in the LOT A2 test parcel. The LOT A2 test lasted approximately 6 years, and consists of a 4 m long vertical borehole drilled in diorite rock, from the ground of the Aespoe HRL tunnel. The borehole is composed of a central heater, maintained at 130 deg C in the lower 2 m of the borehole, a copper tube surrounding the heater and a 100 mm thick ring of pre-compacted Wyoming MX-80 bentonite around the copper tube /Karnland et al. 2009/. The numerical model developed here is a 1D axis-symmetric model that simulates the water saturation of the bentonite under a constant thermal gradient; the transport of solutes; and, the geochemical reactions observed in the bentonite blocks. Two cases have been modelled, one considering the highest temperature reached by the bentonite (at 3 m depth in the borehole, where temperatures of 130 and 85 deg C have been recorded near the copper tube and near the granitic host rock, respectively) and the other case assuming a constant temperature of 25 deg C, representing the upper part of borehole, where the bentonite has not been heated. In the LOT A2 test, the initial partially saturated bentonite becomes progressively water saturated, due to the injection of Aespoe granitic groundwater at granite - bentonite interface. The transport of solutes during the bentonite water saturation stage is believed to be controlled by water uptake from the surrounding groundwater to the wetting front and, additionally, in the case of heated bentonite, by a cyclic evaporation

Thermo-hydro-geochemical modelling of the bentonite buffer. LOT A2 experiment

International Nuclear Information System (INIS)

Sena, Clara; Salas, Joaquin; Arcos, David

2010-12-01

The Swedish Nuclear Fuel and waste management company (SKB) is conducting a series of long term buffer material (LOT) tests at the Aespoe Hard Rock Laboratory (HRL) to test the behaviour of the bentonite buffer under conditions similar to those expected in a KBS-3 deep geological repository for high level nuclear waste (HLNW). In the present work a numerical model is developed to simulate (i) the thermo-hydraulic, (ii) transport and (iii) geochemical processes that have been observed in the LOT A2 test parcel. The LOT A2 test lasted approximately 6 years, and consists of a 4 m long vertical borehole drilled in diorite rock, from the ground of the Aespoe HRL tunnel. The borehole is composed of a central heater, maintained at 130 deg C in the lower 2 m of the borehole, a copper tube surrounding the heater and a 100 mm thick ring of pre-compacted Wyoming MX-80 bentonite around the copper tube /Karnland et al. 2009/. The numerical model developed here is a 1D axis-symmetric model that simulates the water saturation of the bentonite under a constant thermal gradient; the transport of solutes; and, the geochemical reactions observed in the bentonite blocks. Two cases have been modelled, one considering the highest temperature reached by the bentonite (at 3 m depth in the borehole, where temperatures of 130 and 85 deg C have been recorded near the copper tube and near the granitic host rock, respectively) and the other case assuming a constant temperature of 25 deg C, representing the upper part of borehole, where the bentonite has not been heated. In the LOT A2 test, the initial partially saturated bentonite becomes progressively water saturated, due to the injection of Aespoe granitic groundwater at granite - bentonite interface. The transport of solutes during the bentonite water saturation stage is believed to be controlled by water uptake from the surrounding groundwater to the wetting front and, additionally, in the case of heated bentonite, by a cyclic evaporation

Single product lot-sizing on unrelated parallel machines with non-decreasing processing times

Science.gov (United States)

Eremeev, A.; Kovalyov, M.; Kuznetsov, P.

2018-01-01

We consider a problem in which at least a given quantity of a single product has to be partitioned into lots, and lots have to be assigned to unrelated parallel machines for processing. In one version of the problem, the maximum machine completion time should be minimized, in another version of the problem, the sum of machine completion times is to be minimized. Machine-dependent lower and upper bounds on the lot size are given. The product is either assumed to be continuously divisible or discrete. The processing time of each machine is defined by an increasing function of the lot volume, given as an oracle. Setup times and costs are assumed to be negligibly small, and therefore, they are not considered. We derive optimal polynomial time algorithms for several special cases of the problem. An NP-hard case is shown to admit a fully polynomial time approximation scheme. An application of the problem in energy efficient processors scheduling is considered.

9 CFR 73.11 - Treatment of means of conveyance and premises having contained scabby cattle.

Science.gov (United States)

2010-01-01

... premises having contained scabby cattle. 73.11 Section 73.11 Animals and Animal Products ANIMAL AND PLANT... POULTRY) AND ANIMAL PRODUCTS SCABIES IN CATTLE § 73.11 Treatment of means of conveyance and premises having contained scabby cattle. Means of conveyance, yards, pens, sheds, chutes, or other premises or...

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...

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...

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...

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...

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.

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.

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)

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...

Development and evaluation of temporary placement and conveyance operation simulation system using augmented reality

Energy Technology Data Exchange (ETDEWEB)

Yan, Weida; Aoyama, Shuhei; Ishii, Hirotake; Shimoda, Hiroshi [Graduate School of Energy Science, Kyoto University, Kyoto (Japan); Sang, Tran T.; Inge, Solhang Lars [AR Lab, Halden (Norway); Lygren, Toppe Aleksander; Terje, Johnsen [Institute for Energy Technolog, Halden (Norway); Izumi, Masanori [Fugen Decommissioning Engineering Center, Japan Atomic Energy Agency, Fukui (Japan)

2012-06-15

When decommissioning a nuclear power plant, it is difficult to make an appropriate plan to ensure sufficient space for temporary placement and conveyance operations of dismantling targets. This paper describes a system to support temporary placement and conveyance operations using augmented reality (AR). The system employs a laser range scanner to measure the three-dimensional (3D) information of the environment and a dismantling target to produce 3D surface polygon models. Then, the operator simulates temporary placement and conveyance operations using the system by manipulating the obtained 3D model of the dismantling target in the work field. Referring to the obtained 3D model of the environment, a possible collision between the dismantling target and the environment is detectable. Using AR, the collision position is presented intuitively. After field workers evaluated this system, the authors concluded that the system is feasible and acceptable to verify whether spaces for passage and temporary storage are sufficient for temporary placement and conveyance operations. For practical use in the future, some new functions must be added to improve the system. For example, it must be possible for multiple workers to use the system simultaneously by sharing the view of dismantling work.

Development and evaluation of temporary placement and conveyance operation simulation system using augmented reality

International Nuclear Information System (INIS)

Yan, Weida; Aoyama, Shuhei; Ishii, Hirotake; Shimoda, Hiroshi; Sang, Tran T.; Inge, Solhang Lars; Lygren, Toppe Aleksander; Terje, Johnsen; Izumi, Masanori

2012-01-01

When decommissioning a nuclear power plant, it is difficult to make an appropriate plan to ensure sufficient space for temporary placement and conveyance operations of dismantling targets. This paper describes a system to support temporary placement and conveyance operations using augmented reality (AR). The system employs a laser range scanner to measure the three-dimensional (3D) information of the environment and a dismantling target to produce 3D surface polygon models. Then, the operator simulates temporary placement and conveyance operations using the system by manipulating the obtained 3D model of the dismantling target in the work field. Referring to the obtained 3D model of the environment, a possible collision between the dismantling target and the environment is detectable. Using AR, the collision position is presented intuitively. After field workers evaluated this system, the authors concluded that the system is feasible and acceptable to verify whether spaces for passage and temporary storage are sufficient for temporary placement and conveyance operations. For practical use in the future, some new functions must be added to improve the system. For example, it must be possible for multiple workers to use the system simultaneously by sharing the view of dismantling work.

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...

Equipment for extracting and conveying stratified minerals

Energy Technology Data Exchange (ETDEWEB)

Blumenthal, G.; Kunzer, H.; Plaga, K.

1991-08-14

This invention relates to equipment for extracting stratified minerals and conveying the said minerals along the working face, comprising a trough shaped conveyor run assembled from lengths, a troughed extraction run in lengths matching the lengths of conveyor troughing, which is linked to the top edge of the working face side of the conveyor troughing with freedom to swivel vertically, and a positively guided chain carrying extraction tools and scrapers along the conveyor and extraction runs.

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...

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...

INTEGRATION OF PRODUCTION AND SUPPLY IN THE LEAN MANUFACTURING CONDITIONS ACCORDING TO THE LOT FOR LOT METHOD LOGIC - RESULTS OF RESEARCH

Directory of Open Access Journals (Sweden)

Roman Domański

2015-12-01

Full Text Available Background: The review of literature and observations of business practice indicate that integration of production and supply is not a well-developed area of science. The author notes that the publications on the integration most often focus on selected detailed aspects and are rather postulative in character. This is accompanied by absence of specific utilitarian solutions (tools which could be used in business practice. Methods: The research was conducted between 2009 and 2010 in a company in Wielkopolska which operates in the machining sector. The solution of the research problem is based on the author's own concept - the integration model. The cost concept of the solution was built and verified (case study on the basis of conditions of a given enterprise (industrial data. Results: Partial verifiability of results was proved in the entire set of selected material indexes (although in two cases out of three the costs differences to the disadvantage of the lot-for-lot method were small. In case of structure of studied product range, a significant conformity of results in the order of 67% was achieved for items typically characteristic for the LfL method (group AX. Conclusions: The formulated research problem and the result of its solution (only 6 material items demand a lot (orthodoxy in terms of implementation conditions. The concept of the solution has a narrow field of application in the selected organizational conditions (studied enterprise. It should be verified by independent studies of this kind at other enterprises.

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

Theory of unidirectional spin heat conveyer

Science.gov (United States)

Adachi, Hiroto; Maekawa, Sadamichi

2015-05-01

We theoretically investigate the unidirectional spin heat conveyer effect recently reported in the literature that emerges from the Damon-Eshbach spin wave on the surface of a magnetic material. We develop a simple phenomenological theory for heat transfer dynamics in a coupled system of phonons and the Damon-Eshbach spin wave, and demonstrate that there arises a direction-selective heat flow as a result of the competition between an isotropic heat diffusion by phonons and a unidirectional heat drift by the spin wave. The phenomenological approach can account for the asymmetric local temperature distribution observed in the experiment.

Transport Velocities of Different Particulate Materials in Pneumatic Conveying

Czech Academy of Sciences Publication Activity Database

Hartman, Miloslav; Pohořelý, Michael; Trnka, Otakar

2006-01-01

Roč. 60, č. 1 (2006), s. 74-77 ISSN 0366-6352 R&D Projects: GA AV ČR(CZ) IAA4072201 Institutional research plan: CEZ:AV0Z40720504 Keywords : fluidization * particle processing * pneumatic conveying Subject RIV: CI - Industrial Chemistry, Chemical Engineering Impact factor: 0.360, year: 2006

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.

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…

Deflection test evaluation of different lots of the same nickel-titanium wire commercial brand

Directory of Open Access Journals (Sweden)

Murilo Gaby Neves

2016-02-01

Full Text Available Introduction: The aim of this in vitro study was to compare the elastic properties of the load-deflection ratio of orthodontic wires of different lot numbers and the same commercial brand. Methods: A total of 40 nickel-titanium (NiTi wire segments (Morelli OrtodontiaTM - Sorocaba, SP, Brazil, 0.016-in in diameter were used. Groups were sorted according to lot numbers (lots 1, 2, 3 and 4. 28-mm length segments from the straight portion (ends of archwires were used. Deflection tests were performed in an EMIC universal testing machine with 5-N load cell at 1 mm/minute speed. Force at deactivation was recorded at 0.5, 1, 2 and 3 mm deflection. Analysis of variance (ANOVA was used to compare differences between group means. Results: When comparing the force of groups at the same deflection (3, 2 and 1 mm, during deactivation, no statistical differences were found. Conclusion: There are no changes in the elastic properties of different lots of the same commercial brand; thus, the use of different lots of the orthodontic wires used in this research does not compromise the final outcomes of the load-deflection ratio.

Deflection test evaluation of different lots of the same nickel-titanium wire commercial brand.

Science.gov (United States)

Neves, Murilo Gaby; Lima, Fabrício Viana Pereira; Gurgel, Júlio de Araújo; Pinzan-Vercelino, Célia Regina Maio; Rezende, Fernanda Soares; Brandão, Gustavo Antônio Martins

2016-01-01

The aim of this in vitro study was to compare the elastic properties of the load-deflection ratio of orthodontic wires of different lot numbers and the same commercial brand. A total of 40 nickel-titanium (NiTi) wire segments (Morelli Ortodontia™--Sorocaba, SP, Brazil), 0.016-in in diameter were used. Groups were sorted according to lot numbers (lots 1, 2, 3 and 4). 28-mm length segments from the straight portion (ends) of archwires were used. Deflection tests were performed in an EMIC universal testing machine with 5-N load cell at 1 mm/minute speed. Force at deactivation was recorded at 0.5, 1, 2 and 3 mm deflection. Analysis of variance (ANOVA) was used to compare differences between group means. When comparing the force of groups at the same deflection (3, 2 and 1 mm), during deactivation, no statistical differences were found. There are no changes in the elastic properties of different lots of the same commercial brand; thus, the use of different lots of the orthodontic wires used in this research does not compromise the final outcomes of the load-deflection ratio.

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...

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...

Mentha spicata L. infusions as sources of antioxidant phenolic compounds: emerging reserve lots with special harvest requirements.

Science.gov (United States)

Rita, Ingride; Pereira, Carla; Barros, Lillian; Santos-Buelga, Celestino; Ferreira, Isabel C F R

2016-10-12

Mentha spicata L., commonly known as spearmint, is widely used in both fresh and dry forms, for infusion preparation or in European and Indian cuisines. Recently, with the evolution of the tea market, several novel products with added value are emerging, and the standard lots have evolved to reserve lots, with special harvest requirements that confer them with enhanced organoleptic and sensorial characteristics. The apical leaves of these batches are collected in specific conditions having, then, a different chemical profile. In the present study, standard and reserve lots of M. spicata were assessed in terms of the antioxidants present in infusions prepared from the different lots. The reserve lots presented the highest concentration in all the compounds identified in relation to the standard lots, with 326 and 188 μg mL -1 of total phenolic compounds, respectively. Both types of samples presented rosmarinic acid as the most abundant phenolic compound, at concentrations of 169 and 101 μg mL -1 for reserve and standard lots, respectively. The antioxidant activity was higher in the reserve lots which had the highest total phenolic compounds content, with EC 50 values ranging from 152 to 336 μg mL -1 . The obtained results provide scientific information that may allow the consumer to make a conscientious choice.

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...

Coal-tar-based parking lot sealcoat: An unrecognized source of PAH to settled house dust

Science.gov (United States)

Mahler, B.J.; Van Metre, P.C.; Wilson, J.T.; Musgrove, M.; Burbank, T.L.; Ennis, T.E.; Bashara, T.J.

2010-01-01

Despite much speculation, the principal factors controlling concentrations of polycyclic aromatic hydrocarbons (PAH) in settled house dust (SHD) have not yet been identified. In response to recent reports that dust from pavement with coaltar-based sealcoat contains extremely high concentrations of PAH, we measured PAH in SHD from 23 apartments and in dust from their associated parking lots, one-half of which had coal-tar-based sealcoat (CT). The median concentration of total PAH (T-PAH) in dust from CT parking lots (4760 ??g/g, n = 11) was 530 times higher than that from parking lots with other pavement surface types (asphalt-based sealcoat, unsealed asphalt, concrete [median 9.0 ??g/g, n = 12]). T-PAH in SHD from apartments with CT parking lots (median 129 ??g/g) was 25 times higher than that in SHD from apartments with parking lots with other pavement surface types (median 5.1 ??g/g). Presence or absence of CT on a parking lot explained 48% of the variance in log-transformed T-PAH in SHD. Urban land-use intensity near the residence also had a significant but weaker relation to T-PAH. No other variables tested, including carpeting, frequency of vacuuming, and indoor burning, were significant. ?? 2010 American Chemical Society.

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...

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...

21 CFR 1250.51 - Railroad conveyances; discharge of wastes.

Science.gov (United States)

2010-04-01

..., Center for Food Safety and Applied Nutrition, Manager, Interstate Travel Sanitation Sub-Program, HFF-312... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Railroad conveyances; discharge of wastes. 1250.51 Section 1250.51 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES...

The Ecological effect of conveyance pipeline from Gurara reservoir ...

African Journals Online (AJOL)

The study focuses on the public awareness of the effect of conveyance pipeline from Gurara reservoir to lower Usman Dam on Ecological degradation in Abuja, using data from questionnaire survey of about 150 households as well as field observation. The data from the survey reveals that over 30% ecological degradations ...

75 FR 76038 - Zach System Corporation a Subdivision of Zambon Company, SPA Including On-Site Leased Workers of...

Science.gov (United States)

2010-12-07

... Subdivision of Zambon Company, SPA Including On-Site Leased Workers of Turner Industries and Go Johnson, La..., including on-site leased workers from Turner Industries and Go Johnson, La Porte, Texas. The Department's... investigation revealed that Zach System Corporation is a subdivision of Zambon Company, SPA, not Zach System SPA...

75 FR 11991 - ABC & D Recycling, Inc.-Lease and Operation Exemption-a Line of Railroad in Ware, MA

Science.gov (United States)

2010-03-12

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35356] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to lease from O...

24 CFR 882.511 - Lease and termination of tenancy.

Science.gov (United States)

2010-04-01

... CFR part 5, subpart L, in all cases where domestic violence, dating violence, or stalking, or criminal activity directly related to domestic violence, dating violence, or stalking is involved or claimed to be... prohibited by HUD. (2) The lease must provide that drug-related criminal activity engaged in on or near the...

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.

78 FR 52984 - Stone Age Interiors, Inc.; d/b/a Colorado Springs Marble and Granite Including On-Site Leased...

Science.gov (United States)

2013-08-27

....; d/b/a Colorado Springs Marble and Granite Including On-Site Leased Workers From Express Employment... Colorado Springs Marble and Granite, Colorado Springs, Colorado (hereafter collectively referred to as..., Inc., d/b/a Colorado Springs Marble and Granite, including on-site leased workers from Express...

Military Observer Mission Ecuador-Peru (MOMEP) Doing a Lot with a Little.

Science.gov (United States)

1997-06-01

IPS), URL: <htttp://web.maxwell.syr.edu.nativew...aphy/latinam/ ecuador /borderl6.html>, accessed 10 November 1996, pp. 1-2. 蔵 "Evacuees in Loja Number...OBSERVER MISSION ECUADOR -PERU (MOMEP) DOING A LOT WITH A LITTLE BY LIEUTENANT COLONEL KEVIN M. HIGGINS United States Army DISTRIBUTION STATEMENT A...MISSION ECUADOR -PERU (MOMEP) Doing A Lot With a Little by Lieutenant Colonel Kevin M. Higgins United States Army Naval Postgraduate School Special

Hybrid Discrete Differential Evolution Algorithm for Lot Splitting with Capacity Constraints in Flexible Job Scheduling

Directory of Open Access Journals (Sweden)

Xinli Xu

2013-01-01

Full Text Available A two-level batch chromosome coding scheme is proposed to solve the lot splitting problem with equipment capacity constraints in flexible job shop scheduling, which includes a lot splitting chromosome and a lot scheduling chromosome. To balance global search and local exploration of the differential evolution algorithm, a hybrid discrete differential evolution algorithm (HDDE is presented, in which the local strategy with dynamic random searching based on the critical path and a random mutation operator is developed. The performance of HDDE was experimented with 14 benchmark problems and the practical dye vat scheduling problem. The simulation results showed that the proposed algorithm has the strong global search capability and can effectively solve the practical lot splitting problems with equipment capacity constraints.

Free vibration analysis of multi-span pipe conveying fluid with dynamic stiffness method

International Nuclear Information System (INIS)

Li Baohui; Gao Hangshan; Zhai Hongbo; Liu Yongshou; Yue Zhufeng

2011-01-01

Research highlights: → The dynamic stiffness method was proposed to analysis the free vibration of multi-span pipe conveying fluid. → The main advantage of the proposed method is that it can hold a high precision even though the element size is large. → The flowing fluid can weaken the pipe stiffness, when the fluid velocity increases, the natural frequencies of pipe are decreasing. - Abstract: By taking a pipe as Timoshenko beam, in this paper the original 4-equation model of pipe conveying fluid was modified by taking the dynamic effects of fluid into account. The shape function that always used in the finite element method was replaced by the exact wave solution of the modified four equations. And then the dynamic stiffness was deduced for the free vibration of pipe conveying fluid. The proposed method was validated by comparing the results of critical velocity with analytical solution for a simply supported pipe at both ends. In the example, the proposed method was applied to calculate the first three natural frequencies of a three span pipe with twelve meters long in three different cases. The results of natural frequency for the pipe conveying stationary fluid fitted well with that calculated by finite element software Abaqus. It was shown that the dynamic stiffness method can still hold high precision even though the element's size was quite large. And this is the predominant advantage of the proposed method comparing with conventional finite element method.

26 CFR 48.4217-1 - Lease considered as sale.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... article by a manufacturer, producer, or importer shall be considered a sale of the article. The term “lease” means a contract or agreement, written or verbal, which gives the lessee an exclusive, continuous...

Chemical analysis of DC745 Materials: DEV Lot 1 reinvestigation; barcodes P053387, P053388, and P053389

Energy Technology Data Exchange (ETDEWEB)

Dirmyer, Matthew R. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2017-11-09

This report serves as a follow up to our initial development lot 1 chemical analysis report (LA-UR-16-21970). The purpose of that report was to determine whether or not certain combinations of resin lots and curing agent lots resulted in chemical differences in the final material. One finding of that report suggested that pad P053389 was different from the three other pads analyzed. This report consists of chemical analysis of P053387, P053388, and a reinvestigation of P053389 all of which came from the potentially suspect combination of resin and curing agents lot. The goal of this report is to determine whether the observations relating to P053389 were isolated to that particular pad or systemic to that combination of resin and curing agent lot. The following suite of analyses were performed on the pads: Differential Scanning Calorimetry (DSC), Thermogravimetric Analysis (TGA), Fourier Transform Infrared Spectroscopy (FT-IR), and Solid State Nuclear Magnetic Resonance (NMR). The overall conclusions of the study are that pads P053387 and P053388 behave more consistently with the pads of other resin lot and curing agent lot combinations and that the chemical observations made regarding pad P053389 are isolated to that pad and not representative of an issue with that resin lot and curing agent lot combination.

Erosion resistant elbow for solids conveyance

Science.gov (United States)

Not Available

An elvow and process for fabrication for use in particulate material conveying comprising a curved outer pipe, a curved inner pipe having the same radius of curvature as the outer pipe, concentric with and internal to the outer pipe, comprising an outer layer comprised of a first material and an inner layer comprised of a second material wherein said first material is characterized by high erosion resistance when impinged by particulate material and wherein said second material is characterized by high tensile strength and flexibility, and an inner pipe supporting means for providing support to said inner pipe, disposed between said inner pipe and said outer pipe. 4 figures.

30 CFR 250.181 - When may the Secretary cancel my lease and when am I compensated for cancellation?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel my lease and when... may the Secretary cancel my lease and when am I compensated for cancellation? If the Secretary cancels.... Section 250.185 states conditions under which you will receive no compensation. The Secretary may cancel a...

A CBO PAPER: The Budgetary Treatment of Leases and Public/Private Ventures

National Research Council Canada - National Science Library

Clay-Mendex, Deborah

2003-01-01

Federal agencies sometimes use long-term leases and special-purpose public/private ventures to acquire capital assets without having to obtain Congressional appropriations for the full costs up front...

Statistical validation of reagent lot change in the clinical chemistry laboratory can confer insights on good clinical laboratory practice.

Science.gov (United States)

Cho, Min-Chul; Kim, So Young; Jeong, Tae-Dong; Lee, Woochang; Chun, Sail; Min, Won-Ki

2014-11-01

Verification of new lot reagent's suitability is necessary to ensure that results for patients' samples are consistent before and after reagent lot changes. A typical procedure is to measure results of some patients' samples along with quality control (QC) materials. In this study, the results of patients' samples and QC materials in reagent lot changes were analysed. In addition, the opinion regarding QC target range adjustment along with reagent lot changes was proposed. Patients' sample and QC material results of 360 reagent lot change events involving 61 analytes and eight instrument platforms were analysed. The between-lot differences for the patients' samples (ΔP) and the QC materials (ΔQC) were tested by Mann-Whitney U tests. The size of the between-lot differences in the QC data was calculated as multiples of standard deviation (SD). The ΔP and ΔQC values only differed significantly in 7.8% of the reagent lot change events. This frequency was not affected by the assay principle or the QC material source. One SD was proposed for the cutoff for maintaining pre-existing target range after reagent lot change. While non-commutable QC material results were infrequent in the present study, our data confirmed that QC materials have limited usefulness when assessing new reagent lots. Also a 1 SD standard for establishing a new QC target range after reagent lot change event was proposed. © The Author(s) 2014 Reprints and permissions: sagepub.co.uk/journalsPermissions.nav.

An Extensive comparison of operating-lease capitalisation approaches and their unavoidable assumptions : Are further disclosures desirable?

OpenAIRE

Lückerath – Rovers, M.; Bos, de, A.

2009-01-01

Previous research of Imhoff, Lipe and Wright (1991), Beattie, Edwards and Goodacre (1998) and others has shown that the capitalisation of operating leases on the balance sheet has a major impact on the accounting ratios. This empirical study expands previous research on two issues. First, we refine the capitalisation methods that have been developed by previous researchers. Second, we expand the focus from the relevance criteria of operating-lease information to the completeness-criterion of ...

Nutrient concentrations in leachate and runoff from dairy cattle lots with different surface materials

Science.gov (United States)

Nitrogen (N) and phosphorus (P) loss from agriculture persists as a water quality issue, and outdoor cattle lots can have a high loss potential. We monitored hydrology and nutrient concentrations in leachate and runoff from dairy heifer lots constructed with three surface materials (soil, sand, bark...

Commercial products that convey personal health information in emergencies.

Science.gov (United States)

Potini, Vishnu C; Weerasuriya, Dilani N; Lowery-North, Douglas W; Kellermann, Arthur L

2011-12-01

Describe commercially available products and services designed to convey personal health information in emergencies. The search engine Google®, supplemented by print ads, was used to identify companies and organizations that offer relevant products and services to the general market. Disease-specific, health system, and health plan-specific offerings were excluded. Vendor web sites were the primary sources of information, supplemented by telephone and e-mail queries to sales representatives. Perfect inter-rater agreement was achieved. Thirty-nine unique vendors were identified. Eight sell engraved jewelry. Three offer an embossed card or pamphlet. Twelve supply USB drives with various features. Eleven support password-protected web sites. Five maintain national call centers. Available media differed markedly with respect to capacity and accessibility. Quoted prices ranged from a one-time expenditure of $3.50 to an annual fee of $200. Associated features and annual fees varied widely. A wide range of products and services exist to help patients convey personal health information. Health care providers should be familiar with their features, so they can access the information in a disaster or emergency.

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

Science.gov (United States)

2011-05-17

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

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

Science.gov (United States)

2011-05-17

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

12 CFR 714.9 - Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth...

Science.gov (United States)

2010-01-01

... the purchase of eligible obligation limit set forth in § 701.23 of this chapter? 714.9 Section 714.9....9 Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth... underwriting decision and that the lease contract is assigned to you very soon after it is signed by the member...

Loads Acting on the Mine Conveyance Attachments and Tail Ropes during the Emergency Braking in the Event of an Overtravel

Science.gov (United States)

Wolny, Stanisław

2016-09-01

It has now become the common practice among the design engineers that in dimensioning of structural components of conveyances, particularly the load bearing elements, they mostly use methods that do not enable the predictions of their service life, instead they rely on determining the safety factor related to the static loads exclusively. In order to solve the problem, i.e. to derive and verify the key relationships needed to determine the fatigue endurance of structural elements of conveyances expressed in the function of time and taking into account the type of hoisting gear, it is required that the values of all loads acting upon the conveyance should be determined, including those experienced under the emergency conditions, for instance during the braking phase in the event of overtravel. This study relies on the results of dynamic analysis of a hoisting installation during the braking phase when the conveyance approaches the topmost or lowermost levels. For the assumed model of the system, the equations of motion are derived for the hoisting and tail rope elements and for the elastic strings. The section of the hoisting rope between the full conveyance approaching the top station and the Keope pulley is substituted by a spring with the constant elasticity coefficient, equal to that of the rope section at the instant the conveyance begins the underwind travel. Recalling the solution to the wave equation, analytical formulas are provided expressing the displacements of any cross-profiles of hoisting and tail ropes, including the conveyance attachments and tail ropes, in the function of braking forces applied to conveyances in the overtravel path and operational parameters of the hoisting gear. Besides, approximate formulas are provided yielding: loading of the hoisting rope segment between the conveyance braking in the headgear tower and the Keope pulley deceleration of the conveyance during the braking phase. The results will be utilised to derive the function

An Instructional Method Suggestion: Conveying Stories through Origami (Storigami)

Science.gov (United States)

Oguz, Aysegul

2016-01-01

The purpose of this study was to elucidate how to convey stories through origami and suggest its use in education with the help of pre-service elementary teachers' opinions. The participants of the study were 103 elementary teacher candidates from a state university in the 2014-2015 academic year. In this qualitative study, the data were collected…

Safety, immunogenicity, and lot-to-lot consistency of a quadrivalent inactivated influenza vaccine in children, adolescents, and adults: A randomized, controlled, phase III trial.

Science.gov (United States)

Cadorna-Carlos, Josefina B; Nolan, Terry; Borja-Tabora, Charissa Fay; Santos, Jaime; Montalban, M Cecilia; de Looze, Ferdinandus J; Eizenberg, Peter; Hall, Stephen; Dupuy, Martin; Hutagalung, Yanee; Pépin, Stéphanie; Saville, Melanie

2015-05-15

Inactivated quadrivalent influenza vaccine (IIV4) containing two influenza A strains and one strain from each B lineage (Yamagata and Victoria) may offer broader protection against seasonal influenza than inactivated trivalent influenza vaccine (IIV3), containing a single B strain. This study examined the safety, immunogenicity, and lot consistency of an IIV4 candidate. This phase III, randomized, controlled, multicenter trial in children/adolescents (9 through 17 years) and adults (18 through 60 years) was conducted in Australia and in the Philippines in 2012. The study was double-blind for IIV4 lots and open-label for IIV4 vs IIV3. Children/adolescents were randomized 2:2:2:1 and adults 10:10:10:1 to receive one of three lots of IIV4 or licensed IIV3. Safety data were collected for up to 6 months post-vaccination. Hemagglutination inhibition and seroneutralization antibody titers were assessed pre-vaccination and 21 days post-vaccination. 1648 adults and 329 children/adolescents received IIV4, and 56 adults and 55 children/adolescents received IIV3. Solicited reactions, unsolicited adverse events, and serious adverse events were similar for IIV3 and IIV4 recipients in both age groups. Injection-site pain, headache, malaise, and myalgia were the most frequently reported solicited reactions, most of which were mild and resolved within 3 days. No vaccine-related serious adverse events or deaths were reported. Post-vaccination antibody responses, seroconversion rates, and seroprotection rates for the 3 strains common to both vaccines were comparable for IIV3 and IIV4 in both age groups. Antibody responses to IIV4 were equivalent among vaccine lots and comparable between age groups for each of the 4 strains. IIV4 met all European Medicines Agency immunogenicity criteria for adults for all 4 strains. In both age groups, IIV4 was well tolerated and caused no safety concerns, induced robust antibody responses to all 4 influenza strains, and met all EMA immunogenicity

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

Science.gov (United States)

2010-01-01

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

Note sur l'histoire démographique de Douelle (Lot) 1676-1914

OpenAIRE

Jean Fourastié

1986-01-01

Fourastié Jean. ? Note on the demographic history of Douelle (Lot) 1676-1914. This article summarizes the demographic data contained in a book about the village of Douelle in the department of the Lot. Both family reconstitution and genealogies have been used to ascertain the major demographic characteristics of this region during the 17th and 18th centuries : a high rate of endogamous marriages, few remarriages, declining birth rates before the Revolution, a very low number of illegitimate b...

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...

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

Directory of Open Access Journals (Sweden)

DRAGICA ODZAKLIESKA

2015-03-01

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

9 CFR 55.4 - Disinfection of premises, conveyances, and materials.

Science.gov (United States)

2010-01-01

... paid will be responsible for expenses incurred in connection with the cleaning and disinfection, except that APHIS or a State will pay for cleaning and disinfection of the conveyances used to transport the... disinfecting premises when the procedures needed to conduct effective cleaning and disinfection are unusually...

76 FR 20088 - Amendment To Extend the Term of the Existing Enhanced-Use Lease (EUL) at the Department of...

Science.gov (United States)

2011-04-11

... improvements. The lessee shall bear full financial and legal responsibility to redevelop and maintain the property as a mixed-use property at no cost to VA. VA plans to use the additional lease consideration from... the consideration under such a lease to the provision of medical care and services would result in a...

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...

Geopressure industrial forums, newsletter and lease support. Final report, April 7, 1981-December 31, 1983

Energy Technology Data Exchange (ETDEWEB)

Knutson, C.F.

1983-12-01

In the course of this contract C. K. GeoEnergy: (1) planned, organized, conducted, and reported on six DOE/Industry Forum meetings where the progress of DOE's resource development program was outlined and discussed (these six forum meetings included three meetings of the Drilling and Testing Subgroup and three meetings of the Overview Group), (2) prepared and distributed 15 newsletters, and (3) prepared three reports for DOE lease support. This final report includes summaries of each of the forum meetings as well as the three lease support meetings and the newsletter program.

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

On-line automatic detection of wood pellets in pneumatically conveyed wood dust flow

Science.gov (United States)

Sun, Duo; Yan, Yong; Carter, Robert M.; Gao, Lingjun; Qian, Xiangchen; Lu, Gang

2014-04-01

This paper presents a piezoelectric transducer based system for on-line automatic detection of wood pellets in wood dust flow in pneumatic conveying pipelines. The piezoelectric transducer senses non-intrusively the collisions between wood pellets and the pipe wall. Wavelet-based denoising is adopted to eliminate environmental noise and recover the collision events. Then the wood pellets are identified by sliding a time window through the denoised signal with a suitable threshold. Experiments were carried out on a laboratory test rig and on an industrial pneumatic conveying pipeline to assess the effectiveness and operability of the system.

Pneumatic conveying of sensitive compounds during nuclear fuel fabrication

Energy Technology Data Exchange (ETDEWEB)

Sielck, Franz-Christian; Braehler, Georg [NUKEM Technologies GmbH (Germany)

2009-07-01

Any transport of nuclear material is associated with the risk of contamination after release into working areas or environment. stationary installed safe geometry vessels with pneumatic transfer between them offer unique safety features and reduce operating costs. The article describes the case of HTR fuel spheres, where a specially designed conveying system has been developed and the prototype conveyor has been tested.

Pneumatic conveying of sensitive compounds during nuclear fuel fabrication

International Nuclear Information System (INIS)

Sielck, Franz-Christian; Braehler, Georg

2009-01-01

Any transport of nuclear material is associated with the risk of contamination after release into working areas or environment. stationary installed safe geometry vessels with pneumatic transfer between them offer unique safety features and reduce operating costs. The article describes the case of HTR fuel spheres, where a specially designed conveying system has been developed and the prototype conveyor has been tested.

78 FR 48343 - Reporting and Paying Royalties on Federal Leases

Science.gov (United States)

2013-08-08

... Federal Government may benefit because (1) the reduced burden of reporting may extend the life on marginal... its leases in the unit or communitization agreement. These imbalances led to numerous questions about... a member of such staff is required to perform work on a specific case. Section 304(b) of FLPMA...

Solving lot-sizing problem with quantity discount and transportation cost

Science.gov (United States)

Lee, Amy H. I.; Kang, He-Yau; Lai, Chun-Mei

2013-04-01

Owing to today's increasingly competitive market and ever-changing manufacturing environment, the inventory problem is becoming more complicated to solve. The incorporation of heuristics methods has become a new trend to tackle the complex problem in the past decade. This article considers a lot-sizing problem, and the objective is to minimise total costs, where the costs include ordering, holding, purchase and transportation costs, under the requirement that no inventory shortage is allowed in the system. We first formulate the lot-sizing problem as a mixed integer programming (MIP) model. Next, an efficient genetic algorithm (GA) model is constructed for solving large-scale lot-sizing problems. An illustrative example with two cases in a touch panel manufacturer is used to illustrate the practicality of these models, and a sensitivity analysis is applied to understand the impact of the changes in parameters to the outcomes. The results demonstrate that both the MIP model and the GA model are effective and relatively accurate tools for determining the replenishment for touch panel manufacturing for multi-periods with quantity discount and batch transportation. The contributions of this article are to construct an MIP model to obtain an optimal solution when the problem is not too complicated itself and to present a GA model to find a near-optimal solution efficiently when the problem is complicated.

A win-win marginal rent analysis for operator and consumer under battery leasing mode in China electric vehicle market

International Nuclear Information System (INIS)

Li Zhe; Ouyang Minggao

2011-01-01

Recently battery leasing has been introduced into the market by automobile manufacturers and power suppliers due to its potential to reduce the purchase cost of electric vehicles (EVs). However, the profit prospect of battery leasing is still uncertain. This paper takes the views of both the operators and consumers and calculates the 'win-win' marginal rent, which not only ensures the profitability of operators, but also allows consumers a lower expenditure than using Internal combustion engine vehicles (ICVs) and EVs with embedded batteries. Battery cost, vehicle weight, gasoline and electricity price, and the discount rate have impacts on the rent. Battery cost plays a dominant role and a battery cost >5 Yen /W h fails to enable the survival of battery leasing to all types of EVs. Battery leasing would be more competitive when focusing on heavier EVs. At least one of the three thresholds is required for the existence of rent pricing range for a 1000 kg EV: gasoline retail price >6 Yen /L, electricity price <0.6 Yen /kW h, or the discount rate <7%. Typically, the feasible battery rent range is 0.34-0.38 Yen /W h/year for a 1000 kg EV under the present battery cost 2 Yen /W h and China current gasoline and electricity prices. - Highlights: → Rent pricing for EV battery leasing must obey win-win rule for BLO and consumers. → Rent is affected by battery cost, vehicle weight, energy price and discount rate. → Battery cost plays dominant role for the BLO survival as described in '5-3-2' Law. → Heavier EVs are more suitable for battery leasing when battery cost is high. → The profitability of BLO is sensitive to the price of gasoline and electricity.

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...

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...

10 CFR 760.1 - Uranium leases on lands controlled by DOE. (Domestic Uranium Program Circular No. 760.1, formerly...

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Uranium leases on lands controlled by DOE. (Domestic Uranium Program Circular No. 760.1, formerly (AEC) Domestic Uranium Program Circular 8, 10 CFR 60.8). 760.1 Section 760.1 Energy DEPARTMENT OF ENERGY DOMESTIC URANIUM PROGRAM § 760.1 Uranium leases on lands...

Persuasive Structures in Advergames. Conveying Advertising Messages through Digital Games

NARCIS (Netherlands)

de la Hera Conde-Pumpido, T.

2014-01-01

The evolution of the game industry and changes in the advertising landscape in recent years have led to a keen interest of marketers in using digital games for advertising purposes. Digital games specifically designed for a brand with the aim of conveying an advertising message, are known as

The European used-car market at a glance: Hedonic resale price valuation in automotive leasing industry

OpenAIRE

Sylvain M. Prado

2009-01-01

In the leasing industry, the risk of loss on sales at the end of the contract term, as well as pricing are critically impacted by the forecasted resale price of the asset (residual value). We apply the Hedonic methodology to European auto lease portfolios, in order to estimate the resale price distribution. The Hedonic approach estimates the price of a good through the valuation of its attributes. Following a discussion on Hedonic prices, we propose an operational model for the automobile res...

El contrato de leasing y su problemática calificación en la Ley Concursal

OpenAIRE

Lizarraga Lozano, Miren

2016-01-01

El contrato de leasing adquiere una gran importancia como instrumento de financiación empresarial. Sin embargo, la carencia sustantiva sobre el mismo ha provocado varias discrepancias en cuanto a su naturaleza y contenido desde la perspectiva de diversas disciplinas jurídicas. En este trabajo se analiza el tratamiento jurídico del contrato de leasing en el ámbito del derecho concursal en concreto se examina la regulación prevista en la ley concursal para la calificación del ...

The Feasibility of Solar Panel Leasing in Finland

OpenAIRE

Nyberg, Nico

2016-01-01

The aim of this thesis was to analyse the feasibility of solar panel leasing in Finland. The research was conducted using the exploratory research design, utilizing both qualitative and quantitative data. The data was collected from secondary sources, e.g. industry reports, government publications, and newspaper articles. During the literature review, methods for answering the thesis question were recognized. The chosen method was to analyse the market and industry feasibility, product or ser...

Methodical features of appraisal of partial rights on land

OpenAIRE

Makarova, V. V.; Semenenko, B. A.

2015-01-01

The theoretical and practical questions of appraisal of right for the permanent using lot lands, and rights for their lease, are examined. The methods of decision of the indicated tasks are offered in evaluation practice.

25 CFR 211.9 - Existing permits or leases for minerals issued pursuant to 43 CFR chapter II and acquired for...

Science.gov (United States)

2010-04-01

... subject to general leasing and mining laws, is now held in trust by the United States for Indian tribes. Existing mineral prospecting permits, exploration and mining leases on these lands, issued prior to these... CFR chapter II, shall be made to the superintendent having administrative jurisdiction over the land...

41 CFR 102-80.85 - Are Federally owned and leased buildings exempt from State and local code requirements in fire...

Science.gov (United States)

2010-07-01

... leased buildings exempt from State and local code requirements in fire protection? 102-80.85 Section 102... Fire Prevention State and Local Codes § 102-80.85 Are Federally owned and leased buildings exempt from State and local code requirements in fire protection? Federally owned buildings are generally exempt...

O lizingovom finansirovanii tranzitnogo sektora = Lease financing of the transit sector / Marina Vijar

Index Scriptorium Estoniae

Vijar, Marina

2003-01-01

Ülevaade 2002. aasta novembris Hansapanga Grupi, Hansa Capital Grupi ja Euroopa Rekonstruktsiooni- ja Arengupanga (EBRD) poolt Venemaal asutatud ettevõtte Hansa Leasing Russia tegevusest transiitkaubandusettevõtete finantseerimisel

Final Report on the Audit of DoD Leasing of Family Housing at Ellsworth Air Force Base

Science.gov (United States)

1990-08-24

In October 1989, we announced our audit of DoD Leasing of Family Housing. One of the audit objectives was to determine whether the Services acquire...market cannot support Military family housing, the Services then request funding to either lease or build on or near Military installations. During the ... audit we found that a required housing market analysis was not performed to determine the availability of adequate private sector housing to satisfy

Conveying hope in consultations with patients with life-threatening diseases: the balance between supporting and challenging the patient.

Science.gov (United States)

Werner, Anne; Steihaug, Sissel

2017-06-01

There is limited knowledge about the communication of hope and denial in consultations with patients with life-threatening diseases on a practical level. In this study, we explored a real-life medical consultation between a doctor and a patient with incurable cancer, focusing on conveying hope. We found one consultation especially suited for illustrating how a physician can convey and reinforce hope without attaching it to curative treatment. The consultation was analysed using a method for discourse analysis, where we took as a point of departure that discourse means language in use. The doctor communicated in a recognising manner, expressing respect for the patient as a subject and an authority of his own experiences. The doctor and patient succeeded in creating a good working alliance characterised by warmth and trust. Within this context, there was room for the doctor to challenge the patient's views and communicate disagreement. The doctor succeeds in conveying and maintaining hope. Within a good working alliance with the patient the doctor can convey hope by balancing between supporting and challenging him. Exploring and grasping the patient's real concerns is essential for being able to relieve and comfort him and convey hope.

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...

76 FR 64099 - Notice of Competitive Coal Lease Sale, Wyoming

Science.gov (United States)

2011-10-17

.... The tract will be leased to the qualified bidder of the highest cash amount provided that the high bid...-way as required by typical mining practices. The total mineable stripping ratio of the coal in bank... containing approximately 0.27 percent sulfur. These quality averages place the coal reserves at the high end...

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)

Underground storage tank soft waste dislodging and conveyance

International Nuclear Information System (INIS)

Wellner, A.F.S.

1993-01-01

The primary objective of this task is to demonstrate potential technical solutions and to acquire engineering data and information on the retrieval technologies applicable for use in retrieving waste from underground storage tanks. This task focuses on soft waste dislodging and conveyance technologies that would be used in conjunction with a manipulator-based retrieval system. This retrieval task focuses on Hanford single-shell tanks, but the results may also have applications to other waste retrieval problems. This work is part of the U.S. Department of Energy's (DOE's) Office of Technology Development, sponsored by the DOE's Richland Operations Office under the Underground Storage Tanks Integrated Demonstration (USTID) program. This task is one element of the whole waste dislodging and conveyance system in the USTID. The tank wastes contain both hazardous and radioactive constituents. This task focuses on the processes for dislodging and retrieving soft wastes, mainly sludge. Sludge consists primarily of heavy-metal, iron, and aluminum precipitates. Sludges vary greatly in their physical properties and may contain pockets of liquid. Sludges have been described as varying in consistency from thick slurry to sticky clay and as sandy with hard chunks of material. The waste is believed to have adhesive and cohesive properties. The quantitative physical properties of the wastes have yet to be measured. The waste simulants used in the testing program emulate the physical properties of the tank waste

The Lot Sizing and Scheduling of Sand Casting Operations

NARCIS (Netherlands)

Hans, Elias W.; van de Velde, S.L.; van de Velde, Steef

2011-01-01

We describe a real world case study that involves the monthly planning and scheduling of the sand-casting department in a metal foundry. The problem can be characterised as a single-level multi-item capacitated lot-sizing model with a variety of additional process-specific constraints. The main

Vibration analysis for IHTS piping system of LMR conveying hot liquid sodium

International Nuclear Information System (INIS)

Koo, Gyeong Hoi; Lee, Hyeong Yeon; Lee, Jae Han

2001-01-01

In this paper, the vibration characteristics of IHTS(Intermediate Heat Transfer System) piping system of LMR(Liquid Metal Reactor) conveying hot liquid sodium are investigated to eliminate the pipe supports for economic reasons. To do this, a 3-dimensional straight pipe element and a curved pipe element conveying fluid are formulated using the dynamic stiffness method of the wave approach and coded to be applied to any complex piping system. Using this method, the dynamic characteristics including the natural frequency, the frequency response functions, and the dynamic instability due to the pipe internal flow velocity are analyzed. As one of the design parameters, the vibration energy flow is also analyzed to investigate the disturbance transmission paths for the resonant excitation and the non-resonant excitations

Integral transform solutions of dynamic response of a clamped–clamped pipe conveying fluid

International Nuclear Information System (INIS)

Gu Jijun; An Chen; Duan Menglan; Levi, Carlos; Su Jian

2013-01-01

Highlights: ► Dynamic response of pipe conveying fluid was studied numerically. ► The generalized integral transform technique (GITT) was applied. ► Numerical solutions with automatic global accuracy control were obtained. ► Excellent convergence behavior was shown. ► Modal separation analysis was carried out and the influence of mass ratio was analyzed. - Abstract: Analysis of dynamic response of pipe conveying fluid is an important aspect in nuclear power plant design. In the present paper, dynamic response of a clamped–clamped pipe conveying fluid was solved by the generalized integral transform technique (GITT). The governing partial differential equation was transformed into a set of second-order ordinary differential equations which is then numerically solved by making use of the subroutine DIVPAG from IMSL Library. A thorough convergence analysis was performed to yield sets of reference results of the transverse deflection at different time and spanwise position. We found good agreement between the computed natural frequencies at mode 1–3 and those obtained by previous theoretical study. Besides, modal separation analysis was carried out and the influence of mass ratio on deflection and natural frequencies was qualitatively and quantitatively assessed.

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

Directory of Open Access Journals (Sweden)

Alekseeva Tat’yana Romanovna

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

14 CFR 93.27 - Sale and lease of Arrival Authorizations.

Science.gov (United States)

2010-01-01

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

Transportation and Production Lot-size for Sugarcane under Uncertainty of Machine Capacity

Directory of Open Access Journals (Sweden)

Sudtachat Kanchala

2018-01-01

Full Text Available The integrated transportation and production lot size problems is important effect to total cost of operation system for sugar factories. In this research, we formulate a mathematic model that combines these two problems as two stage stochastic programming model. In the first stage, we determine the lot size of transportation problem and allocate a fixed number of vehicles to transport sugarcane to the mill factory. Moreover, we consider an uncertainty of machine (mill capacities. After machine (mill capacities realized, in the second stage we determine the production lot size and make decision to hold units of sugarcane in front of mills based on discrete random variables of machine (mill capacities. We investigate the model using a small size problem. The results show that the optimal solutions try to choose closest fields and lower holding cost per unit (at fields to transport sugarcane to mill factory. We show the results of comparison of our model and the worst case model (full capacity. The results show that our model provides better efficiency than the results of the worst case model.

41 CFR 102-74.75 - May Federal agencies sell tobacco products in vending machines in Government-owned and leased space?

Science.gov (United States)

2010-07-01

... sell tobacco products in vending machines in Government-owned and leased space? 102-74.75 Section 102... Services § 102-74.75 May Federal agencies sell tobacco products in vending machines in Government-owned and leased space? No. Section 636 of Public Law 104-52 prohibits the sale of tobacco products in vending...

Applications of the lots computer code to laser fusion systems and other physical optics problems

International Nuclear Information System (INIS)

Lawrence, G.; Wolfe, P.N.

1979-01-01

The Laser Optical Train Simulation (LOTS) code has been developed at the Optical Sciences Center, University of Arizona under contract to Los Alamos Scientific Laboratory (LASL). LOTS is a diffraction based code designed to beam quality and energy of the laser fusion system in an end-to-end calculation

Activity Recognition and Localization on a Truck Parking Lot

NARCIS (Netherlands)

Andersson, M.; Patino, L.; Burghouts, G.J.; Flizikowski, A.; Evans, M.; Gustafsson, D.; Petersson, H.; Schutte, K.; Ferryman, J.

2013-01-01

In this paper we present a set of activity recognition and localization algorithms that together assemble a large amount of information about activities on a parking lot. The aim is to detect and recognize events that may pose a threat to truck drivers and trucks. The algorithms perform zone-based

FEASIBILITY OF CHOICE THE EVALUATION FINANCE LEASE METHOD AND ITS ALTERNATIVE ONES

Directory of Open Access Journals (Sweden)

O. M. Lukianova

2010-09-01

Full Text Available In the article a classification of techniques of estimation of economic efficiency of leasing, where the rule of modeling a currency flow is taken as a criterion, is presented; their advantages and demerits are demonstrated.

41 CFR 101-26.501-9 - Centralized motor vehicle leasing program.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Centralized motor vehicle leasing program. 101-26.501-9 Section 101-26.501-9 Public Contracts and Property Management Federal Property Management Regulations System FEDERAL PROPERTY MANAGEMENT REGULATIONS SUPPLY AND PROCUREMENT 26...

Testing communication strategies to convey genomic concepts using virtual reality technology.

Science.gov (United States)

Kaphingst, Kimberly A; Persky, Susan; McCall, Cade; Lachance, Christina; Beall, Andrew C; Blascovich, Jim

2009-06-01

Health professionals need to be able to communicate information about genomic susceptibility in understandable and usable ways, but substantial challenges are involved. We developed four learning modules that varied along two factors: (1) learning mode (active learning vs. didactic learning) and (2) metaphor (risk elevator vs. bridge) and tested them using a 2 x 2 between-subjects, repeated measures design. The study used an innovative virtual reality technology experimental platform; four virtual worlds were designed to convey the concept that genetic and behavioral factors interact to affect common disease risk. The primary outcome was comprehension (recall, transfer). Study participants were 42 undergraduates aged 19-23. The results indicated that the elevator metaphor better supported learning of the concept than the bridge metaphor. Mean transfer score was significantly higher for the elevator metaphor (p health information. The findings also indicated that less complex metaphors might convey abstract concepts more effectively.

A direct method of natural frequency analysis on pipeline conveying fluid with both ends supported

International Nuclear Information System (INIS)

Huang Yimin; Ge Seng; Wu Wei; Jie He

2012-01-01

Highlights: ► A direct method which derived from Ferrari's method was used to solve quartic equations. ► Frequency equations of pipeline conveying fluid with both ends supported was studied. ► Each order natural frequencies can be obtained by using the direct method. ► The first five critical flow velocities were obtained by using numerical method. - Abstract: The natural frequency equations of fluid–structure interaction in pipeline conveying fluid with both ends supported is investigated by a direct method, and the direct method is derived from Ferrari's method which is used to solve quartic equations. The dynamic equation of pipeline conveying fluid with two variables is obtained by Hamilton's variation principle based on Euler–Bernoulli Beam theory. By using the separation of variables method and the derived method from Ferrari's method, the natural frequency equations and the critical flow velocity equations of pipeline conveying fluid with both ends supported are obtained in mathematical decoupling. Each order natural frequencies and critical flow velocities can be obtained by using numerical method. The first five order dimensionless critical flow velocities are obtained, and the results indicate that clamped–simply supported is less stable than clamped–clamped supported and more stable than simply–simply supported. All the conclusions can be applied to nuclear installations and other engineering fields of improving the vibration.

A review of public desert land lease policies for concentrated solar power plants and the impact on their economic performance

Science.gov (United States)

Smyrnakis, Christos; Phocas-Cosmetatos, Alex; Kynigalakis, Kostantinos

2016-05-01

Large scale Concentrated Solar Power (CSP) plants need large plots of land with very high solar resource and thus are often deployed in desert areas which are usually owned by the state or a municipal authority. This study discusses the implication and practices of land lease policies with regards to CSP development. The strategy followed on a land lease is examined by definition on a case-specific basis and this text is by no means exhaustive with regards to its content. The study also discusses the pricing of land in various cases, presents the governing types of land lease and their effect on the economic performance of hypothetical CSP projects under various cases.

Raising Awareness of Conveyed Personality In Social Media Traces

OpenAIRE

Xu, Bin; Gou, Liang; Xu, Anbang; Mahmud, Jalal; Cosley, Dan

2017-01-01

Users' persistent social media contents like posts on Facebook Timeline are presented as an "exhibition" about the person to others, and managing these exhibitional contents for impression management needs intentional and manual efforts. To raise awareness of and facilitate impression management around past contents, we developed a prototype called PersonalityInsight. The system employs computational psycho-linguistic analysis to help users visualize the way their past text posts might convey...

24 CFR 1715.20 - Unlawful sales practices-regulatory provisions.

Science.gov (United States)

2010-04-01

... to deliver a Property Report to any person who exhibits an interest in buying or leasing a lot in the... represented future increase in value and the factual basis is certain, and; (3) The sales price of the offered...

DoD Needs to Improve Screening and Access Controls for General Public Tenants Leasing Housing on Military Installations (REDACTED)

Science.gov (United States)

2016-04-01

helps enhance service members’ quality of life by improving the condition of military-owned housing faster and more economically than traditional...DEPARTMENT OF THE ARMY SUBJECT: DoD Needs to Improve Screening and Access Controls for General Public Tenants Leasing Housing on Military...public tenants who leased DoD privatized housing before granting those tenants unescorted access to military installations. In addition, DoD officials

System and method for conveying an assembly

KAUST Repository

Eitelhuber, Georg

2015-01-15

An apparatus, system, and method for conveying an assembly along a track. A rail can include a first planar side, a second planar side, and a third planar side. The first, second, and third planar sides can be arranged to form at least two acute angles. A carriage assembly can include a drive wheel and at least two roller sets. The drive wheel can be configured to contact the first planar side and is configured to translate the carriage assembly along the rail. The at least two roller sets can be configured to contact the two other sides to maintain the carriage in contact with the rail.

Nonlinear Response of Vibrational Conveyers with Nonideal Vibration Exciter: Superharmonic and Subharmonic Resonance

Directory of Open Access Journals (Sweden)

H. Bayıroğlu

2012-01-01

Full Text Available Vibrational conveyers with a centrifugal vibration exciter transmit their load based on the jumping method. Common unbalanced-mass driver oscillates the trough. The motion is strictly related to the vibrational parameters. The transition over resonance of a vibratory system, excited by rotating unbalances, is important in terms of the maximum vibrational amplitude produced and the power demand on the drive for the crossover. The mechanical system is driven by the DC motor. In this study, the working ranges of oscillating shaking conveyers with nonideal vibration exciter have been analyzed analytically for superharmonic and subharmonic resonances by the method of multiple scales and numerically. The analytical results obtained in this study agree well with the numerical results.