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

Science.gov (United States)

2011-11-10

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

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.

Leasing nemovitostí

OpenAIRE

BRONCOVÁ, Jana

2010-01-01

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

Truth in Leasing.

Science.gov (United States)

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

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

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...

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

78 FR 760 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore New...

Science.gov (United States)

2013-01-04

... technical and financial qualifications can be found at: http://www.boem.gov/Renewable-Energy-Program... lease for wind energy development on the OCS offshore New York for the area identified in this notice... project to supply the Long Island and New York City region with renewable energy, consistent with New York...

THE OBJECT OF LEASING OPERATIONS

Directory of Open Access Journals (Sweden)

Raluca Antoanetta TOMESCU

2017-05-01

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

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

Science.gov (United States)

2010-01-01

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

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

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

Full Service Leasing

OpenAIRE

Richter, Ján

2009-01-01

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

new lease accounting and health care.

Science.gov (United States)

Berman, Mindy

2016-05-01

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

Advantages and disadvantages of leasing

Directory of Open Access Journals (Sweden)

Katarzyna Wiśniewska

2012-12-01

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

PERPETUAL LEASE: FEATURES OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Tetiana Yurchenko

2017-03-01

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

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

Science.gov (United States)

2013-08-12

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

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.

Leasing instruments of high-rise construction financing

Science.gov (United States)

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

2018-03-01

The leasing sector of the business economics is expanding. Leasing instruments for high-rise construction financing allow to determine the best business behaviour in the leasing economy sector, not only in the sphere of transactions with equipment and vehicles. Investments in high-rise construction have a multiplicative effect. It initiates an active search and leasing instruments use in the economic behaviour of construction organizations. The study of the high-rise construction sector in the structure of the leasing market participants significantly expands the leasing system framework. The scheme of internal and external leasing process factors influence on the result formation in the leasing sector of economy is offered.

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.

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...

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.

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.

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.

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.

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...

Department of the Navy FY 1990/FY 1991 Biennial Budget Estimates. Military Construction and Family Housing Program FY 1990. Justification Data Submitted to Congress

Science.gov (United States)

1989-01-01

properly configured for optimum space use, are inadequate, overcrowded, and cannot acca -modate all the children who need child care. Comeercial child... F6 -4 l’mestic Leasing Fiscal Year Summary: PY 1988 - The domestic leasing program consists of 1,324 units requiring funding of 09,551.0. runding in

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)

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.

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...

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...

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.

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.

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

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.

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

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...

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.

FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

OpenAIRE

Snežana Miletić; Savka Vučković Milutinović

2013-01-01

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

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

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...

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.

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...

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. ...

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)

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)

75 FR 50936 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management

Science.gov (United States)

2010-08-18

...-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management AGENCY: Farm Credit... sound operation of System institutions by strengthening their risk management practices and abilities to... the establishment of consistent, uniform and prudent concentration risk management policies by System...

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...

78 FR 16483 - Notice of Availability of the Draft Uranium Leasing Program Programmatic Environmental Impact...

Science.gov (United States)

2013-03-15

... Protection Agency (EPA); Colorado Department of Transportation; Colorado Division of Reclamation, Mining, and... via the internet at http://ulpeis.anl.gov/ gov/. DOE will give equal weight to written, email, and... Court, among other things, invalidated the July 2007 PEA and FONSI; stayed the ULP leases; and ordered...

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

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.

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...

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...

76 FR 2710 - Pitney Bowes, Inc., Mailing Solutions Management Division Including On-Site Leased Workers of...

Science.gov (United States)

2011-01-14

...., Mailing Solutions Management Division Including On-Site Leased Workers of Guidant Group, and Teleworkers... Bowes, Inc., Mailing Solutions Management Division, Engineering Quality Assurance, Shelton, Connecticut... identity of the subject worker group. The worker group consists of workers of Pitney Bowes, Inc., the...

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...

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...

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.

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...

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...

77 FR 6479 - Leased Commercial Access; Development of Competition and Diversity in Video Programming...

Science.gov (United States)

2012-02-08

... Commercial Access; Development of Competition and Diversity in Video Programming Distribution and Carriage... contained in the Second Report and Order, FCC 11-119, pertaining to carriage of video programming vendors by multichannel video programming distributors (program carriage rules). This notice is consistent with the Secord...

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...

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.

Generating Consistent Program Tutorials

DEFF Research Database (Denmark)

Vestdam, Thomas

2002-01-01

In this paper we present a tool that supports construction of program tutorials. A program tutorial provides the reader with an understanding of an example program by interleaving fragments of source code and explaining text. An example program can for example illustrate how to use a library or a......, and we see potential in using the tool to produce program tutorials to be used for frameworks, libraries, and in educational contexts.......In this paper we present a tool that supports construction of program tutorials. A program tutorial provides the reader with an understanding of an example program by interleaving fragments of source code and explaining text. An example program can for example illustrate how to use a library...... or a framework. We present a means for specifying the fragments of a program that are to be in-lined in the tutorial text. These in-line fragments are defined by addressing named syntactical elements, such as classes and methods, but it is also possible to address individual code lines by labeling them...

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 ...

78 FR 59968 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Oregon...

Science.gov (United States)

2013-09-30

... technical and financial qualifications can be found at: http://www.boem.gov/Renewable-Energy-Program... submissions of indications of interest in obtaining a commercial lease for wind energy development on the OCS... area described in this notice, the potential environmental consequences of wind energy development in...

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

An Integrated Model for a Water Leasing System on the Middle Rio Grand, New Mexico

Science.gov (United States)

Brookshire, D. S.; Coursey, D. L.; Tidwell, V. C.; Broadbent, C. D.

2006-12-01

motivated by a utility function specific to each water users needs. Currently twelve experiments have been run in four different climatic scenarios (decreasing, increasing, normal and dry water scenarios) for the generalized water leasing system, and the sophisticated farmer decision process. The results have shown the market to be robust, with multiple trades occurring in each trading year. The trading process is efficient with positive gains being realized from participation in the marketplace. This material is based upon work supported in part by SAHRA (Sustainability of semi-Arid Hydrology and Riparian Areas) under the STC Program of the National Science Foundation, Agreement No. EAR-9876800 and through Sandia National Laboratory Research and Development Program. Special thanks go to Kyle Carpenter, Ramon Vasquez, Ann Demint, for programming of various software components and to Jake Grandy and Frannie Miller for help in running the experiments.

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.

20 CFR 638.306 - Protection and maintenance of contract center facilities owned or leased by Job Corps.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Protection and maintenance of contract center... Funding, Site Selection, and Facilities Management § 638.306 Protection and maintenance of contract center... and maintenance of contract center facilities owned or leased by Job Corps which shall be consistent...

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

Science.gov (United States)

2013-07-16

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

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...

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.

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...

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

Science.gov (United States)

2013-08-23

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

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...

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

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...

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.

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...

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...

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

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.

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

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.

In-House Energy Management Program Plan

International Nuclear Information System (INIS)

1991-01-01

DOE facilities are required to develop a documented energy management program encompassing owned and leased facilities and vehicles and equipment. The program includes an Energy Management Plan consistent with the requirements of the DOE ten-year In-House Energy Management Plan, an ECP specifying actions associated with the sudden disruption in the supply of critical fuels, an Energy Management Committee comprised of WIPP employees, and reporting criteria for quarterly energy consumption reporting to DOE Headquarters. The In-House Energy Management Program will include an implementation plan, a budget, and an interaction and coordination plan. The goal of this program is to sensitize the WIPP employees to the energy consequences of their actions and to motivate them to use energy more efficiently. To achieve this goal, the program is designed to both improve energy conservation at the WIPP through the direct efforts of every employee, and to encourage employees to take the lead in conserving energy at home, on the road, and in the community

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...

Behavioral Consistency of C and Verilog Programs Using Bounded Model Checking

National Research Council Canada - National Science Library

Clarke, Edmund; Kroening, Daniel; Yorav, Karen

2003-01-01

.... We describe experimental results on various reactive present an algorithm that checks behavioral consistency between an ANSI-C program and a circuit given in Verilog using Bounded Model Checking...

78 FR 21912 - Proposed Information Collection; Comment Request; Crab Rationalization (CR) Program: Annual Report

Science.gov (United States)

2013-04-12

... consolidation, absentee quota share (QS) ownership, and changes in crew compensation as some of the program's... financial impacts of high lease rates, the amount of any lease payments charged to crews could be limited or...

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...

77 FR 1743 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

Science.gov (United States)

2012-01-11

... OFFICE OF MANAGEMENT AND BUDGET Discount Rates for Cost-Effectiveness Analysis of Federal Programs... Appendix C are to be used for cost-effectiveness analysis, including lease-purchase analysis, as specified... (Revised December 2011) Discount Rates for Cost-Effectiveness, Lease Purchase, and Related Analyses...

76 FR 7881 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

Science.gov (United States)

2011-02-11

... OFFICE OF MANAGEMENT AND BUDGET Discount Rates for Cost-Effectiveness Analysis of Federal Programs... Appendix C are to be used for cost-effectiveness analysis, including lease-purchase analysis, as specified... (Revised December 2010) DISCOUNT RATES FOR COST-EFFECTIVENESS, LEASE PURCHASE, AND RELATED ANALYSES...

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.

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...

Regulatory Oversight Program, July 1, 1993 - March 3, 1997. Volume 1

International Nuclear Information System (INIS)

1997-09-01

On July 1, 1993, a Regulatory Oversight (RO) organization was established within the United States Department of Energy (DOE), Oak Ridge Operations (ORO) to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the RO program was to ensure continued plant safety, safeguards and security while the Paducah and Portsmouth gaseous diffusion plants (GDPs) transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). These activities were performed under the authority of the lease agreement between DOE and USEC until NRC issued a Certificate of Compliance or approved a Compliance Plan pursuant to Section 1701 of the Atomic Energy Act of 1954, as amended, and assumed regulatory responsibility. This report chronicles the formal development, operation and key activities of the RO organization from its beginning in July 1993, until the turnover of the regulatory oversight responsibility to the NRC on March 3, 1997. Through its evolution to closure, the RO program was a formal, proceduralized effort designed to provide consistent regulation and to facilitate transition to NRC. The RO Program was also a first-of-a-kind program for DOE. The process, experience, and lessons learned summarized herein should be useful as a model for transition of other DOE facilities to privatization or external regulation

Regulatory Oversight Program, July 1, 1993--March 3, 1997. Volume 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-09-01

On July 1, 1993, a Regulatory Oversight (RO) organization was established within the United States Department of Energy (DOE), Oak Ridge Operations (ORO) to provide regulatory oversight of the DOE uranium enrichment facilities leased to the United States Enrichment Corporation (USEC). The purpose of the RO program was to ensure continued plant safety, safeguards and security while the Paducah and Portsmouth gaseous diffusion plants (GDPs) transitioned to regulatory oversight by the Nuclear Regulatory Commission (NRC). These activities were performed under the authority of the lease agreement between DOE and USEC until NRC issued a Certificate of Compliance or approved a Compliance Plan pursuant to Section 1701 of the Atomic Energy Act of 1954, as amended, and assumed regulatory responsibility. This report chronicles the formal development, operation and key activities of the RO organization from its beginning in July 1993, until the turnover of the regulatory oversight responsibility to the NRC on March 3, 1997. Through its evolution to closure, the RO program was a formal, proceduralized effort designed to provide consistent regulation and to facilitate transition to NRC. The RO Program was also a first-of-a-kind program for DOE. The process, experience, and lessons learned summarized herein should be useful as a model for transition of other DOE facilities to privatization or external regulation.

78 FR 6140 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

Science.gov (United States)

2013-01-29

... OFFICE OF MANAGEMENT AND BUDGET Discount Rates for Cost-Effectiveness Analysis of Federal Programs... in Appendix C are to be used for cost-effectiveness analysis, including lease-purchase analysis, as...) Discount Rates for Cost-Effectiveness, Lease Purchase, and Related Analyses Effective Dates. This appendix...

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

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

National Research Council Canada - National Science Library

Bailey, John

2004-01-01

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

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...

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...

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.

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...

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...

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

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...

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...

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.

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...

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...

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

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...

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...

Telecommunications Circuit Allocation Programs - Kansas City Area

National Research Council Canada - National Science Library

Thomas, William

1994-01-01

The overall objective of the audit was to determine whether DoD circuit allocation programs identified and used the most effective configurations for leased long-haul, special-purpose telecommunications circuits...

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...

NYPA/TH!NK Clean Commute Program Final Report - Inception through December 2004

Energy Technology Data Exchange (ETDEWEB)

James Francfort; Don Karner

2005-11-01

The Clean Commute Program uses TH!NK city electric vehicles from Ford Motor Company’s electric vehicle group, TH!NK Mobility, to demonstrate the feasibility of using electric transportation in urban applications. Suburban New York City railroad commuters use the TH!NK city vehicles to commute from their private residences to railroad stations, where they catch commuter trains into New York City. Electric vehicle charging infrastructure for the TH!NK city vehicles is located at the commuters’ private residences as well as seven train stations. Ford leased at total of 97 TH!NK city electric vehicles to commuters from Westchester, Putnam, Rockland, Queens, Nassau, and Suffolk counties for $199 per month. First Clean Commute Program vehicle deliveries occurred late in 2001, with data collection commencing in February 2002. Through May, 2004, 24 of the lessees have returned their vehicles to Ford and no longer participate in the Clean Commute Program. Reasons given for leaving the Program include relocation out of the Program area, change in employment status, change in commuting status, and, in a few cases, dissatisfaction with the vehicle. Additionally, 13 vehicles were returned to Ford when the lease was completed. In August 2002, Ford announced that it was ceasing production of the TH!NK city and would not extend any TH!NK city leases. Mileage accumulation dropped in the last quarter of the program as vehicle leases were returned to Ford. The impact of the program overall was significant as participants in the Clean Commute Program drove their vehicles over 406,074 miles, avoiding the use of over 18,887 gallons of gasoline. During the active portion of the program, the TH!NK city vehicles were driven an average of between 180 and 230 miles per month. Over 95% of all trips taken with the TH!NK city vehicles replaced trips previously taken in gasoline vehicles. This report covers the period from Program inception through December 2004.

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...

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

30 CFR 256.20 - Consideration of coastal zone management program.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Consideration of coastal zone management....20 Consideration of coastal zone management program. In the development of the leasing program, consideration shall be given to the coastal zone management program being developed or administered by an...

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...

How to electrify more of the public to lease electric vehicles

Energy Technology Data Exchange (ETDEWEB)

Huestis, E.P. [City of Vacaville, CA (United States)

2000-07-01

The City of Vacaville, in Northern California, aims to become the city which boast the highest number of electric vehicles per capita (residential) in both California and the United States. To that effect, it secured a $300,000 grant from the Congestion Mitigation and Air Quality Improvement Program in order to provide an incentive of $6,000 to 35 customers over the life of the three-year lease of a qualifying electric vehicle. Additional electric charging infrastructure throughout the Vacaville and the replacement of some aging City fleet vehicles with electric vehicles will be possible using the remainder of the grant money. The incentive program proved so popular, through word of mouth and positive press coverage, that 75 customers expressed an interest in the program. Several of the customers had just taken delivery of an electric vehicle from General Motors or Ford. Unable to provide the same incentive to all customers from the original grant, the City of Vacaville applied for a $600,000 additional grant from the Congestion Mitigation and Air Quality to serve 50 more customers, as well as for the provision of additional charging stations at strategic locations. The expansion of the program has received preliminary approval for its second grant application.

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...

ANALYSIS OF FUZZY QUEUES: PARAMETRIC PROGRAMMING APPROACH BASED ON RANDOMNESS - FUZZINESS CONSISTENCY PRINCIPLE

OpenAIRE

Dhruba Das; Hemanta K. Baruah

2015-01-01

In this article, based on Zadeh’s extension principle we have apply the parametric programming approach to construct the membership functions of the performance measures when the interarrival time and the service time are fuzzy numbers based on the Baruah’s Randomness- Fuzziness Consistency Principle. The Randomness-Fuzziness Consistency Principle leads to defining a normal law of fuzziness using two different laws of randomness. In this article, two fuzzy queues FM...

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

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...

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...

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.

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.

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.

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...

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

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.

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...

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...

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.

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

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...

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.

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.

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...

Self-consistent RPA calculations with Skyrme-type interactions: The skyrme_rpa program

Science.gov (United States)

Colò, Gianluca; Cao, Ligang; Van Giai, Nguyen; Capelli, Luigi

2013-01-01

Random Phase Approximation (RPA) calculations are nowadays an indispensable tool in nuclear physics studies. We present here a complete version implemented with Skyrme-type interactions, with the spherical symmetry assumption, that can be used in cases where the effects of pairing correlations and of deformation can be ignored. The full self-consistency between the Hartree-Fock mean field and the RPA excitations is enforced, and it is numerically controlled by comparison with energy-weighted sum rules. The main limitations are that charge-exchange excitations and transitions involving spin operators are not included in this version. Program summaryProgram title: skyrme_rpa (v 1.00) Catalogue identifier: AENF_v1_0 Program summary URL: http://cpc.cs.qub.ac.uk/summaries/AENF_v1_0.html Program obtainable from: CPC Program Library, Queen's University, Belfast, N. Ireland Licensing provisions: Standard CPC licence, http://cpc.cs.qub.ac.uk/licence/licence.html No. of lines in distributed program, including test data, etc.: 5531 No. of bytes in distributed program, including test data, etc.: 39435 Distribution format: tar.gz Programming language: FORTRAN-90/95; easily downgradable to FORTRAN-77. Computer: PC with Intel Celeron, Intel Pentium, AMD Athlon and Intel Core Duo processors. Operating system: Linux, Windows. RAM: From 4 MBytes to 150 MBytes, depending on the size of the nucleus and of the model space for RPA. Word size: The code is written with a prevalent use of double precision or REAL(8) variables; this assures 15 significant digits. Classification: 17.24. Nature of problem: Systematic observations of excitation properties in finite nuclear systems can lead to improved knowledge of the nuclear matter equation of state as well as a better understanding of the effective interaction in the medium. This is the case of the nuclear giant resonances and low-lying collective excitations, which can be described as small amplitude collective motions in the framework of

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...

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...

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

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.

The method and program system CABEI for adjusting consistency between natural element and its isotopes data

Energy Technology Data Exchange (ETDEWEB)

Tingjin, Liu; Zhengjun, Sun [Chinese Nuclear Data Center, Beijing, BJ (China)

1996-06-01

To meet the requirement of nuclear engineering, especially nuclear fusion reactor, now the data in the major evaluated libraries are given not only for natural element but also for its isotopes. Inconsistency between element and its isotopes data is one of the main problem in present evaluated neutron libraries. The formulas for adjusting to satisfy simultaneously the two kinds of consistent relationships were derived by means of least square method, the program system CABEI were developed. This program was tested by calculating the Fe data in CENDL-2.1. The results show that adjusted values satisfy the two kinds of consistent relationships.

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...

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...

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...

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

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…

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...

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...

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...

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...

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...

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...

Contracts used for the charter or lease of pleasure vessels in pleasure navigation : an Italian perspective

Directory of Open Access Journals (Sweden)

Elena Orrù

2018-02-01

Full Text Available The Italian Navigation Code has transposed the practices developed at international level, in particular in international contracts for the ‘’locazione’’ and ‘’noleggio’’ of ships, distinguishing between the ship lease, from the one side, and the charter, from the other. The latter, in particular, consists of voyage charter and time charter. However, the Italian discipline differs in several respects from the contract types developed at international level. As for pleasure vessels, a specific regime lacked until the Law of 11 February 1971, No 50. The great development of this sector (which was previously considered limited to the use of pleasure vessels only for personal purposes, in particular of the entrepreneurial use of these vessels, furthered the draft and enactment, in 2005, of the Pleasure Navigation Code (Law of 18 July 2005, No 171, providing for a more comprehensive regime, however still not covering all the issues and aspects of pleasure navigation. The Code provides for a special regime of the contracts for the lease and charter of pleasure vessels: this article provides a review of the regime of these contracts provided by the Italian Pleasure Navigation Code, with regard also to its relationship with the Navigation Code and the Civil Code. The Code’s provisions are also examined with reference to standard contracts developed at the international level.

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

Science.gov (United States)

Mead, Walter J.; Sorensen, Philip Edward

1980-01-01

The oil and gas resources of the Outer Continental Shelf represent one of America's largest publicly-owned assets. Through 1978, OCS oil and gas leases had yielded \\$40.5 billion in gross production value and produced over \\$28.3 billion in direct revenue to the federal government.Policies and procedures for managing the oil and gas resources of the OCS were established by Congress in the Outer Continental Shelf Lands Act of 1953. The Department of Interior was given the central responsibility for carrying out this management role in the 1953 Act; this responsibility has been re-established in the 1978 Amendments to the OCS Lands Act. As stated in the 1978 legislation, the goals of OCS management are to:...preserve, protect and develop oil and natural gas resources in a manner which is consistent with the need (A) to make such resources available to meet the Nation's energy needs as rapidly as possible... (C) to insure the public a fair and equitable return on the resources of the Outer Continental Shelf, and (D) to preserve and maintain free enterprise competition.As part of its continuing effort to monitor the effectiveness of federal policies relating to OCS oil and gas resources, the Conservation Division of U.S. Geological Survey, Department of Interior, has sponsored the research which is the basis for the present report. The objectives of the research have been to determine the extent to which the historical policies of OCS management have resulted in achievement of the goals set forth by Congress in the section quoted above.

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 ...

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

Science.gov (United States)

2002-09-01

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

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...

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...

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

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...

76 FR 35474 - UAW-Chrysler Technical Training Center, Technology Training Joint Programs Staff, Including On...

Science.gov (United States)

2011-06-17

...-Chrysler Technical Training Center, Technology Training Joint Programs Staff, Including On-Site Leased Workers From Cranks, O/E Learning, DBSI, IDEA, and Tonic/MVP, Detroit, MI; UAW-Chrysler Technical Training... workers and former workers of UAW-Chrysler Technical Training Center, Technology Training Joint Programs...

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

ANALYSIS OF FUZZY QUEUES: PARAMETRIC PROGRAMMING APPROACH BASED ON RANDOMNESS - FUZZINESS CONSISTENCY PRINCIPLE

Directory of Open Access Journals (Sweden)

Dhruba Das

2015-04-01

Full Text Available In this article, based on Zadeh’s extension principle we have apply the parametric programming approach to construct the membership functions of the performance measures when the interarrival time and the service time are fuzzy numbers based on the Baruah’s Randomness- Fuzziness Consistency Principle. The Randomness-Fuzziness Consistency Principle leads to defining a normal law of fuzziness using two different laws of randomness. In this article, two fuzzy queues FM/M/1 and M/FM/1 has been studied and constructed their membership functions of the system characteristics based on the aforesaid principle. The former represents a queue with fuzzy exponential arrivals and exponential service rate while the latter represents a queue with exponential arrival rate and fuzzy exponential service rate.

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...

NYPA/TH!NK Clean Commute Program Report – Inception Through May 2004

Energy Technology Data Exchange (ETDEWEB)

Don Karner; James Francfort; Randall Solomon

2004-11-01

The Clean Commute Program uses TH!NK city electric vehicles from Ford Motor Company’s electric vehicle group, TH!NK Mobility, to demonstrate the feasibility of using electric vehicles for transportation in urban applications. Suburban New York City railroad commuters use the TH!NK city vehicles to commute from their private residences to railroad stations, where they catch commuter trains into New York City. Electric vehicle charging infrastructure for the TH!NK city vehicles is located at the commuters’ private residences as well as seven train stations. Ford leased 97 TH!NK city electric vehicles to commuters from Westchester, Putnam, Rockland, Queens, Nassau, and Suffolk counties for $199 per month per vehicle. The first Clean Commute Program vehicle deliveries occurred late in 2001, with data collection commencing in February 2002. Through May 2004, 24 of the lessees have returned their vehicles to Ford and no longer participate in the Clean Commute Program. Reasons given for returning the vehicles include relocation out of the Program area, change in employment status, change in commuting status, and, in a few cases, dissatisfaction with the vehicle. Additionally, 13 vehicles have been returned to Ford as their leases have completed. In August 2002, Ford announced that it was ceasing production of the TH!NK city and would not extend any TH!NK city leases. Through May 2004, participants in the Clean Commute Program have driven their vehicles over 370,000 miles, avoiding the use of over 17,000 gallons of gasoline. The TH!NK city vehicles are driven an average of between 180 and 230 miles per month, and over 95% of all trips taken with the TH!NK city vehicles replace trips previously taken in gasoline vehicles. This report covers the period from Program inception through May 2004.

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...

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...

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

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...

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...

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...

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.

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.

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

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

Science.gov (United States)

2010-01-01

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

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

International Nuclear Information System (INIS)

1998-05-01

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

Battery Ownership Model - Medium Duty HEV Battery Leasing & Standardization

Energy Technology Data Exchange (ETDEWEB)

Kelly, Ken; Smith, Kandler; Cosgrove, Jon; Prohaska, Robert; Pesaran, Ahmad; Paul, James; Wiseman, Marc

2015-12-01

Prepared for the U.S. Department of Energy, this milestone report focuses on the economics of leasing versus owning batteries for medium-duty hybrid electric vehicles as well as various battery standardization scenarios. The work described in this report was performed by members of the Energy Storage Team and the Vehicle Simulation Team in NREL's Transportation and Hydrogen Systems Center along with members of the Vehicles Analysis Team at Ricardo.

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

International Nuclear Information System (INIS)

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

2006-01-01

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

30 CFR 250.183 - When may MMS or the Secretary extend or cancel a lease at the development and production stage?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may MMS or the Secretary extend or cancel... When may MMS or the Secretary extend or cancel a lease at the development and production stage? (a) MMS..., the Secretary will cancel the lease: (1) When the 5-year period in paragraph (a)(1) of this section...

Modeling a Consistent Behavior of PLC-Sensors

Directory of Open Access Journals (Sweden)

E. V. Kuzmin

2014-01-01

Full Text Available The article extends the cycle of papers dedicated to programming and verificatoin of PLC-programs by LTL-specification. This approach provides the availability of correctness analysis of PLC-programs by the model checking method.The model checking method needs to construct a finite model of a PLC program. For successful verification of required properties it is important to take into consideration that not all combinations of input signals from the sensors can occur while PLC works with a control object. This fact requires more advertence to the construction of the PLC-program model.In this paper we propose to describe a consistent behavior of sensors by three groups of LTL-formulas. They will affect the program model, approximating it to the actual behavior of the PLC program. The idea of LTL-requirements is shown by an example.A PLC program is a description of reactions on input signals from sensors, switches and buttons. In constructing a PLC-program model, the approach to modeling a consistent behavior of PLC sensors allows to focus on modeling precisely these reactions without an extension of the program model by additional structures for realization of a realistic behavior of sensors. The consistent behavior of sensors is taken into account only at the stage of checking a conformity of the programming model to required properties, i. e. a property satisfaction proof for the constructed model occurs with the condition that the model contains only such executions of the program that comply with the consistent behavior of sensors.

12 CFR 614.4351 - Computation of lending and leasing limit base.

Science.gov (United States)

2010-01-01

... adjustments: (1) Where one institution invests in another institution in connection with the sale of a loan... the purchasing institution. (2) Stock protected under section 4.9A of the Act may be included in the lending and leasing limit base until January 1, 1998. (3) Any amounts of preferred stock not eligible to...

The theory of forest capital reproduction in terms of the lease

Directory of Open Access Journals (Sweden)

Nikolay Mikhaylovich Bol'shakov

2011-09-01

Full Text Available The subject of given article is the problem of forest capital renewal within a cost estimation concept which is considered from the perspective of multifunctional model of forest utilization under lease relations. Theoretical framework for development of a financing mechanism is given with regard to reforestation organized on a market base.

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

Science.gov (United States)

2010-04-01

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

Hydrology of coal-lease areas near Durango, Colorado

Science.gov (United States)

Brooks, Tom

1985-01-01

The U.S. Bureau of Land Management leases Federal lands and minerals for coal mining near Durango, Colorado. This report addresses the hydrologic suitability of those lands for coal leasing; the report describes the general hydrology of the Durango area and, more specifically, the hydrology of the Stollsteimer Creek study area 32 miles east of the Durango and the Hay Gulch study area, 12 miles southwest of Durango. The most productive aquifers in the Durango study area are Quaternary alluvium and the tertiary Animas Formation. Water wells completed in alluvium typically yield 5 to 20 gallons/min; wells completed is the Animas Formation yield as much as 50 gallons/min. Water quality in these aquifers is variable, but it generally is suitable for domestic use. The coal-bearing Cretaceous Fruitland and Menefee Formations are mined by surface methods at the Chimney Rock Mine in the Stollsteimer Creek study area and by underground methods at the National King Coal Mine in the Hay Gulch study area. Effects of surface mining in the Stollsteimer Creek area are: (1) Dewatering of an alluvial aquifer; and (2) Local degradation of alluvium water quality by spoil-pile effluent. Effects of underground mining in the Hay Gulch area are: (1) Introduction of water with greater dissolved-solids concentrations into the upper Hay Gulch alluvium from mine runoff; (2) Subsidence fracturing which could dewater streams and the alluvial aquifer. (USGS)

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

Science.gov (United States)

2013-05-13

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

Validity and consistency analysis of a social transformation scale for the impact evaluation of the ViraVida program

Directory of Open Access Journals (Sweden)

Rodrigo Campos Crivelaro

2014-12-01

Full Text Available According to estimates by the United Nations Children's Fund (UNICEF, about one million children worldwide are directly affected by sexual violence and nearly a third of all cases occur in Brazil. The Program ViraVida acts to reduce the problem in the country, rescuing teenagers and youngsters in this situation, providing psychological, educational, and vocational assistance, including support for monitoring the placement and labor market. In this context, the main goal of the study is to analyze the validity and consistency of the Social Transformation Scale of the ViraVida Program. The study represents the second stage of the impact evaluation of the Program to measure possible impacts to strengthen employability, autonomy, self-esteem, community and family ties of young people from 16 to 24 years in situation of sexual exploitation. The methodology is based on the Factor Analysis procedures, including a verification of internal consistency of the full scale and their specific domains. Both proved to be consistent with Cronbach’s Alpha greater than 0.7. The results provide security for the performance of the later stage due to the ViraVida evaluation: evaluative research on adolescents and youngsters in the 11 states and 14 cities where ViraVida is ongoing.

76 FR 67764 - Finance, Budget & Program Committee Board of Directors Meeting; Sunshine Act

Science.gov (United States)

2011-11-02

... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Board of Directors..., Assistant Corporate Secretary (202) 220-2376; [email protected] . Agenda: I. Call To Order II. Executive Session III. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. NFMC & EHLP VII...

Financing wind plants, taking leasing into special account

International Nuclear Information System (INIS)

Veltrup, M.

1993-01-01

Leasing cannot be managed without a special sort of external financing of wind power plants. Specifically for wind energy, it was found from an investigation of less than a year that an intended erection of a wind power plant should be carried out in the months of September or October, so that the autumn and winter months rich in energy can be used. For the erection of small wind power plants, it was found that taking advantage of the Investment Cost Grant is more sensible than the Operating Cost Grant. (orig./HW) [de

El Leasing como herramienta de financiación

OpenAIRE

Chorén, María Cecilia

2015-01-01

El siguiente trabajo de investigación es planteado para ser utilizado por las Pymes para evaluar la oportunidad de aplicar el Leasing frente a una posibilidad de inversión en activos fijos; ya que hoy en día es tenido en cuenta en los países desarrollados como la herramienta de financiamiento más conveniente y perfecto que existe debido a sus amplios beneficios. Este trabajo tiene como objetivo primordial establecer las ventajas impositivas, jurídicas, financieras y operativas para que las...

Hydrology of Alkali Creek and Castle Valley Ridge coal-lease tracts, central Utah, and potential effects of coal mining

Science.gov (United States)

Seiler, R.L.; Baskin, R.L.

1988-01-01

The Alkali Creek coal-lease tract includes about 2,150 acres in the Book Cliffs coal field in central Utah, and the Castle Valley Ridge coal-lease tract includes about 3,360 acres in the Wasatch Plateau coal field, also in central Utah. Both the Alkali Creek and Castle Valley Ridge coal-lease tracts are near areas where coal is currently (1987) mined by underground methods from the Cretaceous Blackhawk Formation. The Alkali Creek and Castle Valley Ridge areas have intermittent streams in which flow after snowmelt runoff is locally sustained into midsummer by springflow. The only perennial stream is South Fork Corner Canyon Creek in the Castle Valley Ridge area. Peak flow in both areas generally is from snowmelt runoff; however, peak flow from thunderstorm runoff in the Alkali Creek area can exceed that from snowmelt runoff. Estimated annual source-area sediment yield was 0.5 acre-ft/sq mi in the Alkali Creek lease tract and it was 0.3 acre-ft/sq mi in the Castle Valley Ridge lease tract. Groundwater in the Alkali Creek area occurs in perched aquifers in the Flagstaff Limestone and in other formations above the coal-bearing Blackhawk Formation. The principal source of recharge to the aquifers is snowmelt on outcrops. Faults may be major conduits and control the movement of groundwater. Groundwater discharges at formation contacts, between zones of differing permeability within a formation, near faults and into mines. Water sampled from 13 springs in the Alkali Creek area contained dissolved solids at concentrations ranging from 273 to 5,210 mg/L. Water sampled from 17 springs in the Castle Valley Ridge area contained dissolved solids at concentrations ranging from 208 to 579 mg/L. The composition of water from a recently abandoned part of an active mine the Wasatch Plateau closely resembles that of water discharging from a nearby mine that has been abandoned for more than 30 years. Mining of the Alkali Creek and Castle Valley Ridge coal-lease tracts likely will

LEASING SECTOR IN MACEDONIA-STATES AND TRENDS

Directory of Open Access Journals (Sweden)

DIANA BOSKOVSKA

2011-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

1980-11-01

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

Geohydrology and potential effects of coal mining in 12 coal-lease areas, Powder River structural basin, northeastern Wyoming. Water Resources Investigation

International Nuclear Information System (INIS)

Fogg, J.L.; Martin, M.W.; Daddow, P.B.

1991-01-01

The purpose of the report is to describe the geohydrology of 12 coal-lease areas in the Powder River structural basin in relation to the mining proposed for each area. The description of the geohydrology of each of the lease areas focuses on the shallow ground-water system and includes identification of recharge and discharge areas, directions of ground-water movement, and potential effects of mining. The shallow ground-water system in the Powder River structural basin is not well defined because of the discontinuous nature of the aquifers in the basin. Understanding the ground-water hydrology of these 12 coal-lease areas will improve understanding of the shallow ground-water system in the basin. The first part of the report is a description of the general geohydrology of the Wyoming part of the Powder River structural basin. The second part of the report is a general discussion of the effects of coal mining on ground-water hydrology. The third part of the report contains site-specific discussions of the ground-water hydrology and potential effects of mining for each of the 12 coal-lease areas

From Logic Programming Semantics to the Consistency of Syntactical Treatments of Knowledge and Belief

DEFF Research Database (Denmark)

Bolander, Thomas

2003-01-01

that we can keep the predicate approach if we make suitable restrictions to our set of epistemic axioms. Their results are proved by careful translations from corresponding modal formalisms. In the present paper we show that their results fit nicely into the framework of logic programming semantics......, in that we show their results to be corollaries of well-known results in this field. This does not only allow us to demonstrate a close connection between consistency problems in the syntactic treatment of propositional attitudes and problems in semantics for logic programs, but it also allows us......This paper concerns formal theories for reasoning about the knowledge and belief of agents. It has seemed attractive to researchers in artificial intelligence to formalise these propositional attitudes as predicates of first-order predicate logic. This allows the agents to express stronger...

Extended warranties, maintenance service and lease contracts modeling and analysis for decision-making

CERN Document Server

Murthy, D N Prabhakar

2014-01-01

Serving to unify the existing literature on extended warranties, maintenance service contracts and lease contracts, this book also presents a unique perspective on the topic focussed on cost analysis and decision-making from the perspectives of the parties involved. Using a game theoretic approach together with mathematical modelling, results are presented in an integrated manner with key topics that require further research highlighted in order to serve as a starting point for researchers (engineers and statisticians) who are interested in doing further work in these areas. Designed to assist practitioners (managers, engineers, applied statisticians) who are involved with extended warranties, maintenance service contracts and lease contracts, the book provides them with the models and techniques needed for proper cost analysis and effective decision-making. The book is also suitable for use as a reference text in industrial engineering, applied statistics, operations research and management.

Adjustment in property space markets: taking long-term leases and transaction costs seriously

NARCIS (Netherlands)

Englund, P.; Gunnelin, Å.; Hendershott, P.H.; Söderberg, B.

2008-01-01

Markets for property space adjust only gradually because tenants and landlords are constrained by long-term leases and transaction and information costs. Not only do rents adjust slowly, but space occupancy, which depends on historical rents, often differs from demand at current rent. This creates

Improving energy efficiency in buildings under the framework of facility management and leasing financing

Energy Technology Data Exchange (ETDEWEB)

Leutgoeb, Klemens [Austrian Energy Agency (Austria)

2007-07-01

Non-residential buildings see a big variety of building management and financing schemes. Two approaches quickly gain shares in the European real estate market: Leasing Financing (LF) and Facility Management (FM). They change the framework for the implementation of energy efficiency measures: LF influences the decision criteria in new construction and refurbishment; FM plays a crucial role during the operation phase.Although LF and FM introduce new parties and thus an additional set of interests, they must not be perceived as obstacles per se: They also offer new ways towards energy efficiency. Pilot activities in Austria demonstrate the successful integration of advanced energy services into the framework of LF and FM: At the end of the contract duration, leasing-financed buildings may be confronted with a need for comprehensive refurbishment. Here, leasing can become an important catalyst in preparing the refurbishment project. Integrating energy efficiency measures to the refurbishment activity and guaranteeing thermal-energetic qualities, provide the lessor with the opportunity to prolong and enlarge a running contract. Furthermore, this service reduces his credit risk, due to reduced running (i.e. energy) cost for the lessee. FM means outsourcing of selected building management functions to an external specialist. The list of requested services can be extended by the identification, implementation, operation and potentially also financing of cost-effective energy saving measures, and by a guarantee on energy cost savings - in other words by integrating elements of EPC-contracts into FM.

25 CFR 900.73 - Is a lease with the Secretary the only method available to recover the types of cost described in...

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Is a lease with the Secretary the only method available to recover the types of cost described in § 900.70? 900.73 Section 900.73 Indians BUREAU OF INDIAN... by the Secretary § 900.73 Is a lease with the Secretary the only method available to recover the...

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

Science.gov (United States)

2010-04-01

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

Small Delay and High Performance AD/DA Converters of Lease Circuit System for AM&FM Broadcast

Science.gov (United States)

Takato, Kenji; Suzuki, Dai; Ishii, Takashi; Kobayashi, Masato; Yamada, Hirokazu; Amano, Shigeru

Many AM&FM broadcasting stations in Japan are connected by the leased circuit system of NTT. Small delay and high performance AD/DA converter was developed for the system. The system was designed based on ITU-T J.41 Recommendation (384kbps), the transmission signal is 11bit-32 kHz where the Gain-frequency characteristics between 40Hz to 15kHz have to be quite flat. The ΔΣAD/DA converter LSIs for audio application in the market today realize very high performance. However the performance is not enough for the leased circuit system. We found that it is not possible to meet the delay and Gain-frequency requirements only by using ΔΣAD/DA converter LSI in normal operation, because 15kHz the highest frequency and 16kHz Nyquist frequency are too close, therefore there are aliasing around Nyquist frequency. In this paper, we designed AD/DA architecture having small delay (1msec) and sharp cut off LPF (100dB attenuation at 16kHz, and 1500dB/Oct from 15kHz to 16kHz) by operating ΔΣAD/DA converter LSIs over-sampling rate such as 128kHz and by adding custom LPF designed Infinite Impulse Response (IIR) filter. The IIR filter is a 16th order elliptic type and it is consist of eight biquad filters in series. We described how to evaluate the stability of IIR filter theoretically by calculating frequency response, Pole and Zero Layout and impulse response of each biquad filter, and experimentally by adding overflow detection circuit on each filters and input overlord signal.

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

International Nuclear Information System (INIS)

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

2016-01-01

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

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

International Nuclear Information System (INIS)

Caswell, M.F.

1991-03-01

There are three primary mariculture products grown in California waters: oysters, mussels, and abalone. In total, the California mariculture industry earns revenues of about $6.5 million. Water quality degradation was the primary concern of most growers. Coliform bacteria and pesticide residues are currently threatening several shallow-water sites. Lease holders (and potential lease holders) for deep-water sites state that coliform bacteria from municipal sewer outfalls and offshore oil and gas drilling effluents are the greatest dangers to their profitability. The Southern California Educational Initiative is an attempt to determine whether such concerns are warranted. A simple model of economic externalities was described to highlight the scientific data one must gather so as to choose the optimal production levels for both energy and mariculture resources. That information is necessary to assess the economic consequences to the California mariculture industry of chronic exposure to oil and gas development. The co-development model shows that the marginal (incremental) effects of oil production on mariculture costs needs to be assessed. The model also shows that if the effects are moderated by distance from the point of discharge, such changes must be estimated in order to determine optimal lease boundaries. The report concludes that interdisciplinary cooperation is essential for designing a co-development plan that maximizes the social welfare to be gained from developing multiple coastal resources

A Comparative Empirical Study for the Different Approaches of the Operational Leases Capitalization

NARCIS (Netherlands)

Henraat, D.; Georgakopoulos, G.; Kalantonis, P.; Rodosthenous, M.

2013-01-01

Ever since the 1960's there has been debate about the impact of disclosure versus recognition of operating leases. The topic was interesting for preparers of financial statements, users of financial statements, as well as for regulators. Much research has been conducted to assess the impact of

Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases

OpenAIRE

Eduardo Bona Safe de Matos; Jorge Katsumi Niyama

2013-01-01

The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operational, the absence of structuring transactions, bright-line tests and off-balance. In the proposed rules all operations are capitalized as right of use for the lessees, and lessors, as their risk ex...

76 FR 55125 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act

Science.gov (United States)

2011-09-06

... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of..., Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. CALL TO ORDER II. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. National Foreclosure Mitigation...

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

International Nuclear Information System (INIS)

Wildermann, R.; Beittel, R.

1993-01-01

The Minerals Management Service (MMS) of the US Department of the Interior prepares an environmental impact statement (EIS) for each proposal to lease a portion of the Outer Continental Shelf (OCS) for oil and gas exploration and development. The nature, magnitude, and timing of the activities that would ultimately result from leasing are subject to wide speculation, primarily because of uncertainties about the locations and amounts of petroleum hydrocarbons that exist on most potential leases. These uncertainties create challenges in preparing EIS's that meet National Environmental Policy Act requirements and provide information useful to decision-makers. This paper examines the constraints that uncertainty places on the detail and reliability of assessments of impacts from potential OCS development. It further describes how the MMS accounts for uncertainty in developing reasonable scenarios of future events that can be evaluated in the EIS. A process for incorporating the risk of accidental oil spills into assessments of expected impacts is also presented. Finally, the paper demonstrates through examination of case studies how a balance can be achieved between the need for an EIS to present impacts in sufficient detail to allow a meaningful comparison of alternatives and the tendency to push the analysis beyond credible limits

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

Science.gov (United States)

2010-07-01

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

75 FR 3250 - Glaxosmithkline, Including On-Site Temporary and Leased Workers From Kelly Services, Kelly...

Science.gov (United States)

2010-01-20

... subject firm. The workers are engaged in the production of penicillin-based antibiotics for humans and animals. The company reports that on-site leased workers from Dream Clean, Inc. were employed on-site at...

76 FR 78975 - Pennsylvania & Southern Railway, LLC-Acquisition, Lease and Operation Exemption-CSX...

Science.gov (United States)

2011-12-20

... unredacted draft of its Land Lease and Purchase of Rail Improvements Agreement (Agreement) with CSXT. See... any common carrier obligation and will transfer its full common carrier obligation to PSCC together... underlying real property from CSXT on the 1.95-mile segment, CSXT will retain a residual common carrier...

78 FR 48461 - Notice of Competitive Coal Lease Sale, WYW172684, Wyoming

Science.gov (United States)

2013-08-08

... Basin. The tract will be leased to the qualified bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the fair market value (FMV) of the tract. The minimum... seams or splits containing less than 5 feet of coal. The total mineable stripping ratio of the coal in...

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

International Nuclear Information System (INIS)

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

1992-02-01

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

Competitive Analysis for Online Leasing Problem with Compound Interest Rate

OpenAIRE

Yang, Xingyu; Zhang, Weiguo; Xu, Weijun; Zhang, Yong

2011-01-01

We introduce the compound interest rate into the continuous version of the online leasing problem and discuss the generalized model by competitive analysis. On the one hand, the optimal deterministic strategy and its competitive ratio are obtained; on the other hand, a nearly optimal randomized strategy is constructed and a lower bound for the randomized competitive ratios is proved by Yao's principle. With the help of numerical examples, the theoretical results show that the interest rate pu...

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

Science.gov (United States)

2010-01-06

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

78 FR 49287 - Environmental Assessment for Potential Lease Issuance and Marine Hydrokinetic Technology Testing...

Science.gov (United States)

2013-08-13

...; MMAA104000] Environmental Assessment for Potential Lease Issuance and Marine Hydrokinetic Technology Testing... important environmental issues associated with data collection and technology testing activities (76 FR... Availability of a Revised Environmental Assessment and a Finding of No Significant Impact. SUMMARY: BOEM has...

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

Science.gov (United States)

2012-01-27

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

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

Science.gov (United States)

2010-07-01

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

75 FR 51160 - Swanson Rail Transfer, L.P.-Lease and Operation Exemption-BDB Company

Science.gov (United States)

2010-08-18

... truck-rail transfer facility on the property and provide associated rail common carrier services. \\1... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35399] Swanson Rail Transfer, L.P.--Lease and Operation Exemption--BDB Company Swanson Rail Transfer, L.P. (SRT), a noncarrier...

76 FR 21329 - Humboldt-Toiyabe National Forest; Nevada; Environmental Impact Statement for Geothermal Leasing...

Science.gov (United States)

2011-04-15

... at 1340 Financial Blvd, Reno, NV 89502, is a cooperating agency for this NEPA analysis. Responsible... Impact Statement for Geothermal Leasing on the Humboldt-Toiyabe National Forest AGENCY: Forest Service, USDA. ACTION: Notice of Intent to prepare an environmental impact statement. SUMMARY: The Humboldt...

75 FR 69471 - Smurfit-Stone Container Corporation, Containerboard Mill, Including On-Site Leased Workers From...

Science.gov (United States)

2010-11-12

... Corporation, Containerboard Mill, Including On-Site Leased Workers From KMW Enterprises, Ontonagon, MI... to workers of Smurfit-Stone Container Corporation, Containerboard Mill, Ontonagon, Michigan. The... Ontonagon, Michigan location of Smurfit-Stone Container Corporation, Containerboard Mill. The Department has...

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

Science.gov (United States)

2011-01-12

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

75 FR 49526 - Halliburton Company, Duncan Mfg., Including On-Site Leased Workers from Express Personnel...

Science.gov (United States)

2010-08-13

... Company, Duncan Mfg., Including On-Site Leased Workers from Express Personnel, Clayton Personnel Service, and Manpower Planning, Duncan, OK; Halliburton Company, Technology and Engineering Division, Finance... Halliburton Company, Technology and Engineering Division, and Finance and Administration Division, Duncan...

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

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Grouping and granting of applications for life estate... OPERATIONS AND RELOCATION PROCEDURES Life Estate Leases § 700.335 Grouping and granting of applications for... least 50% (fifty percent) disabled shall be ranked in order of their age with the oldest listed first...

78 FR 8193 - Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors

Science.gov (United States)

2013-02-05

... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget & Program Committee...: Erica Hall, Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call To Order II.../Treasury Initiative VI. Lease and Move VII. FY 13 Corporate Milestone Report and Dashboard VIII. NFMC and...

Environmental Assessment for Leasing Land for the Siting, Construction and Operation of a Commercial AM Radio Antenna at Los Alamos National Laboratory, Los Alamos, NM

Energy Technology Data Exchange (ETDEWEB)

N/A

2000-02-16

The United States (U.S.) Department of Energy (DOE) proposes to lease approximately 3 acres of land at the Los Alamos National Laboratory (LANL) on the southeast tip of Technical Area (TA) 54 for the siting, construction and operation of an AM radio broadcasting antenna. This Environmental Assessment (EA) has been developed in order to assess the environmental effects of the Proposed Action and No Action alternative. The Proposed Action includes the lease of land for the siting, construction and operation of an AM radio broadcasting antenna in TA-54, just north of Pajarito Road and State Highway 4. The No Action Alternative was also considered. Under the No Action Alternative, DOE would not lease land on LANL property for the siting and operation of an AM radio broadcasting antenna; the DOE would not have a local station for emergency response use; and the land would continue to be covered in native vegetation and serve as a health and safety buffer zone for TA-54 waste management activities. Other potential sites on LANL property were evaluated but dismissed for reasons such as interference with sensitive laboratory experiments. Potential visual, health, and environmental effects are anticipated to be minimal for the Proposed Action. The radio broadcasting antenna would be visible against the skyline from some public areas, but would be consistent with other man-made objects in the vicinity that partially obstruct viewsheds (e.g. meteorological tower, power lines). Therefore, the net result would be a modest change of the existing view. Electromagnetic field (EMF) emissions from the antenna would be orders or magnitude less than permissible limits. The proposed antenna construction would not affect known cultural sites, but is located in close proximity to two archaeological sites. Construction would be monitored to ensure that the associated road and utility corridor would avoid cultural sites.

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

International Nuclear Information System (INIS)

Douglas, W.; Wells, M.

1999-01-01

Operations in the oil and gas industry that involve exploration and production on Aboriginal lands are definitely more complex than operations on provincial Crown lands and there is clearly a need to meet different objectives. There are many good reasons for a petroleum exploration company to make a risk investment on First Nation lands, and the governing legislation permits considerable latitude in the terms of exploration permits and production leases. Indian Oil and Gas Canada will have to approve any agreement negotiated with a First Nation, so they must be made part of the deal-making process. It is important to recognize the responsibility a company has as a partner of a First Nation to help them achieve the maximum benefits from this non-renewable resource. Aspects considered include: the participants and their needs; terms and conditions in oil and gas leases; innovative compensation models; marketing the royalty share; equity participation, and managing exploration and development risk

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

Science.gov (United States)

2010-03-26

..., for lands in Moffat County, Colorado. The petition was filed on time and was accompanied by all the... Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at 303-239-3767. SUPPLEMENTARY... in Section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM is...

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

Science.gov (United States)

2012-07-10

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

76 FR 19467 - Weyerhaeuser Company, Corporate Headquarters Including On-Site Leased Workers From Volt Services...

Science.gov (United States)

2011-04-07

... employed on-site at the Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters... Company, Corporate Headquarters to be considered leased workers. Based on these findings, the Department... Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters. The amended notice...

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

Science.gov (United States)

2010-12-07

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

75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

Science.gov (United States)

2010-11-18

..., Accountants, Inc. and Accountant Temps Mountain View, CA; Amended Certification Regarding Eligibility To Apply... on-site leased workers from ATR International, Accountants, Inc., and Accountant Temps, Mountain View... a separate unemployment insurance (UI) tax account under the name Microsemi Corporation. Accordingly...

Infrastructural development factors of leasing entrepreneurship in real sector of economy

Science.gov (United States)

Aleksandrova, Olga; Ivleva, Elena; Kirdyashkin, Alexey; Shashina, Nina

2017-10-01

Given paper is aimed at determining factors, which influence leasing infrastructure development. It also examines the possibilities of overcoming infrastructural growth restrictions and barriers to the development of enterprises of industry, and construction sector. The phenomenon of infrastructural changes has been poorly researched economically and institutionally. These are a kind of quantitative and qualitative growth potential for the economy, for short and long-term periods for transportation or energy company and real estate development company.

Success with high pressure leaching technique means ... Afrikander Lease lives again

International Nuclear Information System (INIS)

Anon.

1979-01-01

Put onto a care and maintenance basis 15 years ago, Anglo American's Afrikander Lease property is to be re-opened at a cost of R84 million. The reason is the successful development of the high pressure leaching process of uranium production initially investigated at a pilot plant at Western Deep Levels. Now an average annual production of 385 t of uranium and 460 kg gold is confidently expected from the old mine

Avaliação do leasing financeiro: um estado da arte

OpenAIRE

Mehra, Ajay

1988-01-01

Leasing tem sido definido como um "contrato através do qual o arrendatário confere ao arrendador o direito de usar um ativo por um determinado período de tempo, em troca de um aluguel". É um contrato executório, mediante o qual duas ou mais partes se comprometem a cumprir certas obrigações/condições pelo direito, de usar um bem e a pagar por este direito.

Lessee´s Liabilities In The Leasing Housing Contract Intended For Family Dwelling Purposes Not Related To His Holder Quality

Directory of Open Access Journals (Sweden)

Maria Cristina Arrieta Blanquicett

2015-07-01

Full Text Available The leasing housing contract intended for family dwelling purposes was enforced in Colombia for nearly a decade, being quite useful for developing the country economy, in particular for the purchase of home. Despite the usefulness when executing it, several conflicts have arisen, reason why it is mandatory to build a legal regulation harmonized with its philosophy, such as “Creating new long and medium-term home financing mechanisms in Colombia”. All the foregoing in order to give a wide development to the postulate set forth in article 51 of the Political Constitution of 1991 that ensures the right to access to a decent housing. Since the legal regulation of housing leasing intended to family dwelling has been scarce and keeping in mind its atypical nature, it is required to identify what are the liabilities that arise to the contracting parties, in particular to the lessee, taking into account that between him and the good given in leasing there is a tenure relation. The leasing housing contract intended for family dwelling purposes besides of being an atypical contract is also a finance nature contract for which reason the entities authorized to enter into such type of transactions impose to the lessee several clauses that might be unrelated to the holder quality of the lessee; and thus, could turn out to be abusive in the light of the Political Constitution, the law and the doctrine regarding to the protection to the consumer. In conformity with the above mentioned reality, both the legislator and the Constitutional Court have set forth the guidelines to implement the mechanisms that seek for the protection of the lessee, bearing in mind that the subject matter of the housing leasing contract intended to family dwelling falls on a human right. Therefore, it is helpful to identify which are the liabilities of the lessee that are not related to his quality as holder in order to be able to assess them and conclude that they are in conflict

76 FR 29992 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management

Science.gov (United States)

2011-05-24

... FARM CREDIT ADMINISTRATION 12 CFR Part 614 RIN 3052-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management AGENCY: Farm Credit Administration. ACTION: Final rule. SUMMARY: The... (collectively loan) concentration risks. We expect this final rule will increase the safe and sound operation of...

78 FR 41946 - Notice of Competitive Coal Lease Sale Maysdorf II North, WY

Science.gov (United States)

2013-07-12

... of the Powder River Basin. The tract will be leased to the qualified bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the fair market value (FMV) of... stripping ratio of the coal in bank cubic yards per ton is approximately 4.5:1. Potential bidders for the...

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

Science.gov (United States)

2013-11-01

... DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs 25 CFR Part 226 [BIA-2013-0003; 134/A0A511010/AAK1001000] RIN 1076-AF17 Leasing of Osage Reservation Lands for Oil and Gas Mining AGENCY: Bureau of Indian... oil and gas mining on reservation land of the Osage Nation. The public comment period for that rule...

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

Science.gov (United States)

2010-03-12

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

75 FR 28295 - Cummins Filtration, Including On-Site Leased Workers From Manpower and Spherion Staffing...

Science.gov (United States)

2010-05-20

.... The Department has determined that workers from Spherion Staffing were sufficiently under the control..., Including On-Site Leased Workers From Manpower and Spherion Staffing, Including On-Site Workers From Hagemeyer North America, Lake Mills, IA; Amended Certification Regarding Eligibility To Apply for Worker...

76 FR 72978 - Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing...

Science.gov (United States)

2011-11-28

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,593] Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing, Andrews International, IBM Corporation... workers are engaged in the production of refrigerators and trash compactors. The notice was published in...

Consistency in PERT problems

OpenAIRE

Bergantiños, Gustavo; Valencia-Toledo, Alfredo; Vidal-Puga, Juan

2016-01-01

The program evaluation review technique (PERT) is a tool used to schedule and coordinate activities in a complex project. In assigning the cost of a potential delay, we characterize the Shapley rule as the only rule that satisfies consistency and other desirable properties.

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

Science.gov (United States)

2010-04-01

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

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

Directory of Open Access Journals (Sweden)

Fatih Şentürk

2016-03-01

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

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

Science.gov (United States)

2013-11-06

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

76 FR 75602 - Hilton & Albany Railroad, Inc.-Lease and Operation Exemption-Norfolk Southern Railway Company

Science.gov (United States)

2011-12-02

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35567] Hilton & Albany Railroad, Inc.--Lease and Operation Exemption-- Norfolk Southern Railway Company Hilton & Albany Railroad... milepost J 302.3 near Albany West, Ga., and milepost J 357.8 near Hilton, Ga. (the line). This transaction...

76 FR 14101 - Meadwestvaco Corporation, Consumer and Office Products Division, Including On-Site Leased Workers...

Science.gov (United States)

2011-03-15

... undated planning and organizing products. The review shows that on August 21, 2008, a certification of..., Consumer and Office Products Division, Including On-Site Leased Workers From Pro-Tel People, Sidney, NY; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with...

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

Science.gov (United States)

2013-08-08

..., Electronics and Safety Division, Including On-Site Leased Workers From Securitas, Bartech, Flint Janitorial... Adjustment Assistance on May 20, 2013, applicable to workers of Delphi Corporation, Electronics and Safety... on- site at the Flint, Michigan location of Delphi Corporation, Electronics and Safety Division. The...

78 FR 42805 - HarperCollins Publishers Distribution Operations Including On-Site Leased Workers From Action...

Science.gov (United States)

2013-07-17

... Distribution Operations Including On- Site Leased Workers From Action Personnel, CGA Staffing Services, Dynamic... from Action Personnel, CGA Staffing Services, Dynamic Staffing, Kelly Services, and Manpower, Scranton... (Volume 78 FR Pages 28628-28630). At the request of the State Workforce Office, the Department reviewed...

76 FR 6517 - Carolina Coastal Railway, Inc.-Lease and Operation Exemption-Norfolk Southern Railway Company

Science.gov (United States)

2011-02-04

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35461] Carolina Coastal Railway, Inc.--Lease and Operation Exemption-- Norfolk Southern Railway Company Carolina Coastal Railway, Inc. (CLNA), a Class III carrier, has filed a verified notice of exemption \\1\\ under 49 CFR 1150.41 to...

78 FR 42804 - Whirlpool Corporation, Including On-Site Leased Workers From Aerotek/Tek Systems (Subcontractor...

Science.gov (United States)

2013-07-17

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-82,346] Whirlpool Corporation, Including On-Site Leased Workers From Aerotek/Tek Systems (Subcontractor of IBM Corporation) and Jones Lang... firm. The workers were engaged in production of refrigerators and trash compactors as well as...

76 FR 73683 - Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing...

Science.gov (United States)

2011-11-29

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,593] Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing, Andrews International, IBM Corporation... refrigerators and trash compactors. The notice was published in the Federal Register on October 25, 2010 (75 FR...

Competitive Analysis for Online Leasing Problem with Compound Interest Rate

Directory of Open Access Journals (Sweden)

Xingyu Yang

2011-01-01

Full Text Available We introduce the compound interest rate into the continuous version of the online leasing problem and discuss the generalized model by competitive analysis. On the one hand, the optimal deterministic strategy and its competitive ratio are obtained; on the other hand, a nearly optimal randomized strategy is constructed and a lower bound for the randomized competitive ratios is proved by Yao's principle. With the help of numerical examples, the theoretical results show that the interest rate puts off the purchase date and diminishes the uncertainty involved in the decision making.

Geothermal Loan Guaranty Program and its impact on geothermal exploration and development

Energy Technology Data Exchange (ETDEWEB)

Nasr, L.H.

1978-05-01

The study showed that the Geothermal Loan Guaranty Program has had only a negligible effect on geothermal development and the response to the program was far less than expected. The streamlining of environmental regulations and leasing policies, and the granting of intangible drilling cost write-offs and depletion allowances to operators would have had a greater impact on geothermal energy development. The loan guaranty program did not promote the undertaking of any new projects that would not have been undertaken without it. The program only accelerated the pace for some development which might have commenced in the future. Included in the study are recommendations for improving the operation of the program thereby increasing its attractiveness to potential applicants.

75 FR 453 - FLSMidth, Inc., Cement Division, Product Engineering, Including On-Site Leased Workers of Aerotek...

Science.gov (United States)

2010-01-05

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,048] FLSMidth, Inc., Cement..., Inc., Cement Division, Product Engineering, including on-site leased workers of Aerotek Contract.... were also employed on-site at FLSmidth, Inc., Cement Division, Product Engineering, Bethlehem...

Geothermal energy and the law. I. The Federal Lands Management Program

Energy Technology Data Exchange (ETDEWEB)

Stone, C.D.; McNamara, J.

1975-09-30

A broad range of problems in the legal and institutional environment which hampers the development of the geothermal industry is discussed. The topics include: the development of geothermal energy; pre-leasing procedures--public vs. private assessment; exploratory permits and related strategies; the rate of geothermal leasing-past and future; compensation strategies; lessee qualifications; lands available for leasing; noncompensatory lease terms; ongoing leasehold and production requirements; problems of ''secondary'' geothermal uses; and water law conflicts. (LBS)

Algunos aspectos del leasing inmobiliario: especialmente enfocados con relación al orden jurídico uruguayo, y particularmente a la Ley 16.072, de 9 de octubre de 1989, que reglamenta el contrato de crédito de uso, modificada por la Ley 16.205 de 6 de seti

OpenAIRE

Carlos López Fernández; Teresita Mercader Pizzorno

2015-01-01

Contenido: Introducción. Concepto y modalidades del leasing. Naturaleza jurídica del leasing financiero. Consideraciones sobre la ley uruguaya de "leasing financiero". La naturaleza jurídica del leasing inmobiliario.  La inscripción del contrato de leasing

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

Directory of Open Access Journals (Sweden)

Francisca Pardo

2018-06-01

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

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

Science.gov (United States)

2010-04-01

... Section 213.24 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... of the oil of the same gravity, and gas, and/or natural gasoline, and/or all other hydrocarbon... storage longer than 30 days after the end of the calendar month in which said oil is produced. The lessee...

Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease

Directory of Open Access Journals (Sweden)

Mariana Moreira Arrozio

2016-11-01

Full Text Available In a recent study, released by the International Accounting Standard Board (IASB, changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies. This impact is mainly due to the accounting characteristics that the operating lease has, off balance item. In this sense, this research analyzed the operating leasing operations of the wholesale and retail companies, qualified as lessees, and the impacts of the publication of IFRS 16 as its determinant. The study was based on the extraction of the accounting information published in the financial statements of the companies listed on the Brazilian BMF & Bovespa stock exchange. The statistical technique used in the study was the Wilcoxon signed rank test. The obtained results with use of the Liquidity, Debt and Leverage ratios, calculated on the basis of the financial statements published in 2015 and the adjusted statements according to the disclosure, have a significant impact on the equity structure of these companies. They revealed an increase of debt level, financial leverage and in liquidity, observed by the recognition of new assets and liabilities.

Hydrology and potential effects of mining in the Quitchupah and Pines coal-lease tracts, central Utah

Science.gov (United States)

Thiros, Susan A.; Cordy, G.E.

1991-01-01

Bydrologic data were collected for the proposed Quitchupah and Pines coal-lease tracts in Sevier and Bnery Counties, Utah, in order to describe the hydrology and potential effects of mining on the hydrologic system. The Quitchupah and Pines coal-lease tracts are near the Southern Utah Fuel Company coal mine in an area of the central Wasatch Plateau that is characterized by a relatively flat plateau deeply dissected by steep-sided canyons.Surface water in the Quitchupah and Pines study area drains to two perennial streams, Muddy Creek to the north and Quitchupah Creek to the south. Peak streamflow is usually in May and June in response to snowmelt runoff; however, thunderstorms can cause short-term high flows in late summer and fall. The specific conductance of surface water in and near the study area measured during the 1987 water year ranged from 440 (iS/cm to 860 (iS/cm. Suspended-sediment concentrations ranged from 17 to 10,900 mg/L in the Quitchupah Creek drainage and 34 to 312 mg/L in the Muddy Creek drainage.Stable-isotope studies indicate that recharge to aquifers in the study area is by seepage of snowmelt into rock outcrops. Discharge from the aquifers is at springs, seeps, mines, and zones of seepage in streambeds. The chemical quality of ground water is related to the mineralogy of the formations with which the water has contact. Water from the upper part of the Cast legate Sandstone has the smallest concentration of dissolved solids, 61 mg/L, and water from the North Horn Formation has the largest concentration, 1,080 mg/L.Observed effects of underground coal mining at the nearby active mine are considered indicative of the changes that can be expected in the Quitchupah and Pines coal-lease tracts. Subsidence above the mined area could cause dewatering of the Blackhawk Formation and the Star Point Sandstone, changes in the natural drainage patterns, and alteration of both surface- and ground-water quality. Additional studies are needed to gain a better

78 FR 8587 - Thomson Reuters, Finance Operations & Technology Division, Including On-Site Leased Workers From...

Science.gov (United States)

2013-02-06

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,755] Thomson Reuters, Finance Operations & Technology Division, Including On-Site Leased Workers From Adecco; Eagan, MN; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974, as amended (`...

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

Science.gov (United States)

2012-07-23

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

Algunos aspectos del leasing inmobiliario: especialmente enfocados con relación al orden jurídico uruguayo, y particularmente a la Ley 16.072, de 9 de octubre de 1989, que reglamenta el contrato de crédito de uso, modificada por la Ley 16.205 de 6 de seti

Directory of Open Access Journals (Sweden)

Carlos López Fernández

2015-10-01

Full Text Available Contenido: Introducción. Concepto y modalidades del leasing. Naturaleza jurídica del leasing financiero. Consideraciones sobre la ley uruguaya de "leasing financiero". La naturaleza jurídica del leasing inmobiliario.  La inscripción del contrato de leasing

77 FR 19719 - Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing, IBM...

Science.gov (United States)

2012-04-02

... Logistics, Eurest, Canteen, Kelly Services, Inc., Prodriver, Arkansas Warehouse, Inc., Andrews International... information shows that workers leased from Andrews International employed on-site at the Fort Smith, Arkansas...) tax account under the name U.S. Security. Accordingly, the Department is amending this certification...

75 FR 11920 - Agilent Technologies, Eesof Division, Including On-Site Leased Workers From Volt and Managed...

Science.gov (United States)

2010-03-12

... workers of the subject firm. The workers are engaged in the production of electronic design automation software and related services including quality assurance and learning products, marketing, product development, marketing and administration. The company reports that on-site leased workers from Managed...

76 FR 32227 - DST Systems, Inc., Including On-Site Leased Workers From Comsys Information Technology Services...

Science.gov (United States)

2011-06-03

..., Inc., Including On-Site Leased Workers From Comsys Information Technology Services, Megaforce, and Kelly Services Kansas City, MO; DST Technologies, a Wholly Owned Subsidiary of DST Systems, Inc., Boston... Information Technology Services, Megaforce, and Kelly Services, Kansas City, Missouri (subject firm). The...

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

Science.gov (United States)

2011-12-21

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

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

Science.gov (United States)

2010-07-26

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

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

Science.gov (United States)

2013-04-01

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

41 CFR 102-73.70 - Are Executive agencies required to acquire leased space by negotiation?

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Are Executive agencies required to acquire leased space by negotiation? 102-73.70 Section 102-73.70 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 73-REAL ESTATE ACQUISITION...

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

Science.gov (United States)

2012-07-23

... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66025 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...

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

Science.gov (United States)

2012-07-23

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

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

Science.gov (United States)

2012-07-23

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

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

Science.gov (United States)

2012-07-23

... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66020 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...

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

Science.gov (United States)

2012-07-23

... Management, Interior. ACTION: Notice. SUMMARY: Under the provisions of the Mineral Leasing Act of 1920, as... COC66018 from Robert P. Kirgan, for lands in Rio Blanco, Colorado. The petition was filed on time and was... CONTACT: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at 303-239-3767. Persons...

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

Science.gov (United States)

2012-07-23

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

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

Science.gov (United States)

2010-04-29

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

75 FR 45160 - Ingersoll-Rand/Harrow Products, Inc., Formerly Known as Locknetics Including On-Site Leased...

Science.gov (United States)

2010-08-02

... account under the name Harrow Products, Inc. Accordingly, the Department is amending this certification to... Products, Inc., Formerly Known as Locknetics Including On-Site Leased Workers From Monroe Staffing Services, Adecco USA, Inc., and Infinistaff, LLC, Bristol, CT; Amended Certification Regarding Eligibility To Apply...

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

Science.gov (United States)

2010-03-12

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

75 FR 26794 - International Paper Company Franklin Pulp & Paper Mill Including On-Site Leased Workers From...

Science.gov (United States)

2010-05-12

... Company Franklin Pulp & Paper Mill Including On-Site Leased Workers From Railserve, Franklin, VA; Amended... workers of International Paper Company, Franklin Pulp & Paper Mill, Franklin, Virginia. The notice was... Pulp & Paper Mill. The Department has determined that these workers were sufficiently under the control...

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

Science.gov (United States)

2012-07-30

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

75 FR 77665 - Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing and...

Science.gov (United States)

2010-12-13

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,593] Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing and Andrews International, Fort Smith... subject firm. The workers are engaged in the production of refrigerators and trash compactors. The company...

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

Science.gov (United States)

2011-05-11

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

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

Science.gov (United States)

2011-08-12

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

12 CFR 23.4 - Investment in personal property.

Science.gov (United States)

2010-01-01

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

75 FR 57506 - EDS, an HP Company, A Subsidiary of Hewlett-Packard Company Including On-Site Leased Workers from...

Science.gov (United States)

2010-09-21

.... The workers are engaged in activities related to information technology (IT) outsourcing services. New information shows that workers leased from Compuware Corporation were employed on-site at the Detroit...

Federal Mineral Lease Blocks Protractions from MMS source data, Geographic NAD83, LOSCO (2004) [offshore_blocks_protraction_MMS_2004

Data.gov (United States)

Louisiana Geographic Information Center — Federal lease blocks protractions for the Gulf of Mexico (GOM) Outer Continental Shelf (OCS) Region. Based on the OCS Marine Survey Group Official Protraction...

76 FR 14014 - Public Roundtables: Protecting Consumers in the Sale and Leasing of Motor Vehicles

Science.gov (United States)

2011-03-15

... categories of motor vehicle dealers (i.e. ``franchise,'' ``independent,'' and/or ``buy here, pay here'' \\15... ``buy here, pay here'' dealers. The Dodd-Frank Act also authorizes the FTC to prescribe rules using APA... terms, of credit or leasing to consumers? If so, in what manner and under what terms? \\15\\ ``Buy here...

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

Science.gov (United States)

2012-02-17

... Company, for lands in Morgan County, Colorado. The petition was filed on time and was accompanied by all...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... the requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral...

77 FR 39387 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management; Effective Date

Science.gov (United States)

2012-07-03

... FARM CREDIT ADMINISTRATION 12 CFR Part 614 RIN 3052-AC60 Loan Policies and Operations; Lending and Leasing Limits and Risk Management; Effective Date AGENCY: Farm Credit Administration. ACTION: Notice of effective date. SUMMARY: The Farm Credit Administration (FCA or Agency), through the FCA Board (Board...