77 FR 16841 - Medicare Program; Solicitation for Proposals for the Medicare Graduate Nurse Education...

Science.gov (United States)

2012-03-22

...] Medicare Program; Solicitation for Proposals for the Medicare Graduate Nurse Education Demonstration... Education (GNE) Demonstration. The primary goal of the GNE Demonstration is to increase the number of... schools of nursing; and (B) 2 or more applicable non-hospital community-based care settings. The written...

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...

76 FR 21372 - Medicare Program; Solicitation for Proposals for the Medicare Community-Based Care Transitions...

Science.gov (United States)

2011-04-15

...] Medicare Program; Solicitation for Proposals for the Medicare Community-Based Care Transitions Program... interested parties of an opportunity to apply to participate in the Medicare Community-based Care Transitions.... 111-148, enacted on March 23, 2010) (Affordable Care Act) authorized the Medicare Community-based Care...

48 CFR 570.203-3 - Soliciting offers.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Soliciting offers. 570.203... 570.203-3 Soliciting offers. (a) Solicit offers by providing each prospective offeror a proposed short..., evaluation procedures and submissions of offers. ...

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...

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

Directory of Open Access Journals (Sweden)

M. Rabbani

2016-04-01

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

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.

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.

Small business innovation research program solicitation

Science.gov (United States)

1994-01-01

The National Aeronautics and Space Administration invites eligible small business concerns to submit Phase 1 proposals for its 1994 Small Business Innovation Research (SBIR) Program, which is described in this twelfth annual NASA SBIR Program Solicitation. The 1994 solicitation period for Phase 1 proposals begins April 4, 1994 and ends June 15, 1994. Eligible firms with research or research and development capabilities (R/R&D) in any of the listed topic and subtopic areas are encouraged to participate. Through SBIR, NASA seeks innovative concepts addressing the program needs described in the SBIR solicitation subtopics and offering commercial application potential. This document contains program background information, outlines eligibility requirements for SBIR participants, describes the three SBIR program phases, and provides the information qualified offerors need to prepare and submit responsive proposals.

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

Science.gov (United States)

2010-09-28

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

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

Science.gov (United States)

2010-04-16

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

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,

49 CFR 37.71 - Purchase or lease of new non-rail vehicles by public entities operating fixed route systems.

Science.gov (United States)

2010-10-01

... public entities operating fixed route systems. 37.71 Section 37.71 Transportation Office of the Secretary... operating fixed route systems. (a) Except as provided elsewhere in this section, each public entity operating a fixed route system making a solicitation after August 25, 1990, to purchase or lease a new bus...

Small business innovation research: Program solicitation

Science.gov (United States)

1989-01-01

This, the seventh annual SBIR solicitation by NASA, describes the program, identifies eligibility requirements, outlines the required proposal format and content, states proposal preparation and submission requirements, describes the proposal evaluation and award selection process, and provides other information to assist those interested in participating in NASA's SBIR program. It also identifies the Technical Topics and Subtopics in which SBIR Phase 1 proposals are solicited in 1989. These Topics and Subtopics cover a broad range of current NASA interests, but do not necessarily include all areas in which NASA plans or currently conducts research. High-risk high pay-off innovations are desired.

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.

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

Conventional Leasing vs Islamic Leasing

Directory of Open Access Journals (Sweden)

Violeta ISAI

2014-12-01

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

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...

76 FR 23076 - Magnuson-Stevens Act Provisions; Fisheries of the Northeastern United States; Northeast...

Science.gov (United States)

2011-04-25

..., fax (978) 281-9135. SUPPLEMENTARY INFORMATION: A proposed rule soliciting public comment on 19 sector... 3, will operate as private lease-only sectors. The Sustainable Harvest Sector 3 has not explicitly... leases among vessels within individual sectors, as well as between vessels in different sectors, was...

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.

Small business innovation research program solicitation: Closing date July 16, 1990

Science.gov (United States)

1990-01-01

This is the eighth annual solicitation by NASA addressed to small business firms, inviting them to submit proposals for research, or research and development, activities in some of the science and engineering areas of interest to NASA. The solicitation describes the Small Business Innovative Research (SBIR) program, identifies eligibility requirements, outlines the required proposal format and content, states proposal preparation and submission requirements, describes the proposal evaluation and award selection process, and provides other information to assist those interested in participating in NASA's SBIR program. It also identifies the technical topics and subtopics for which SBIR proposals are solicited. These cover a broad range of current NASA interests, but do not necessarily include all areas in which NASA plans or currently conducts research. High-risk high pay-off innovations are desired.

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.

Small Business Innovation Research. Program solicitation. Closing date: July 22, 1988

Science.gov (United States)

1988-01-01

The sixth annual Small Business Innovation Research (SBIR) solicitation by NASA, describes the program, identifies eligibility requirements, outlines proposal preparation and submission requirements, describes the proposal evaluation and award selection process, and provides other information to assist those interested in participating in the SBIR program. It also identifies in Section 8.0 and Appendix D, the specific technical topics and subtopics in which SBIR Phase 1 proposals are solicited in 1988.

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...

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...

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…

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 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...

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

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

Pre-proposal conference for model cooperative agreements. Program solicitation for proposals for cooperative agreements, alternate fuels production

Energy Technology Data Exchange (ETDEWEB)

None

1980-03-31

This document contains a summarized and edited version of the question and answer proceedings regarding the solicitation document under PL 96-126, as well as accompanying supplemental questions and answers. A list of attendees is also included.

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

Science.gov (United States)

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

2010-01-01

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

Final Environmental assessment for the Uranium Lease Management Program

International Nuclear Information System (INIS)

1995-07-01

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

Final Environmental assessment for the Uranium Lease Management Program

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-07-01

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

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.

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...

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.

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.

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...

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...

Small Business Innovation Research. Program solicitation. Closing date: July 21, 1992

Science.gov (United States)

1992-01-01

The National Aeronautics and Space Administration (NASA) invites small businesses to submit Phase 1 proposals in response to its Small Business Innovation Research (SBIR) Program Solicitation 92-1. Firms with research or research and development capabilities (R/R&D) in science or engineering in any of the areas listed are encouraged to participate. This, the tenth annual SBIR solicitation by NASA, describes the program, identifies eligibility requirements, describes the proposal evaluation and award selection process, and provides other information to assist those interested in participating in NASA's SBIR program. It also identifies, in Section 8.0, the technical topics and subtopics in which SBIR Phase 1 proposals are solicited in 1992. These topics and subtopics cover a broad range of current NASA interests but do not necessarily include all areas in which NASA plans or currently conducts research. The NASA SBIR program seeks innovative approaches that respond to the needs, technical requirements, and new opportunities described in the subtopics. The focus is on innovation through the use of emerging technologies, novel applications of existing technologies, exploitation of scientific breakthroughs, or new capabilities or major improvements to existing technologies. NASA plans to select about 320 high-quality research or research and development proposals for Phase 1 contract awards on the basis of this Solicitation. Phase 1 contracts are normally six months in duration and funded up to $50,000, including profit. Selections will be based on the competitive merits of the offers and on NASA needs and priorities.

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...

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.

48 CFR 13.106-1 - Soliciting competition.

Science.gov (United States)

2010-10-01

... proposed purchase. (v) Past experience concerning specific dealers' prices. (2) When soliciting quotations... article or service to be purchased and whether it is highly competitive and readily available in several makes or brands, or is relatively noncompetitive. (ii) Information obtained in making recent purchases...

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.

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...

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...

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

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.

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.

Small Business Innovation Research Program. Program solicitation FY 1984

International Nuclear Information System (INIS)

1984-01-01

The Nuclear Regulatory Commission (NRC) invites science-based and high-technology small business firms to submit research proposals under this program solicitation entitled Small Business Innovation Research (SBIR). Firms with strong research capabilities in science or engineering in any of the following topic areas are encouraged to participate. NRC will support high-quality research proposals on important scientific or engineering problems and opportunities that could lead to significant advancement in the safety of nuclear operations or nuclear power plants. Objectives of the solicitation include stimulating technological innovation in the private sector, strengthening the role of small business in meeting Federal research and development needs, increasing the commercial application of NRC-supported research results, and improving the return on investment from Federally funded research for economic and social benefits to the Nation

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.

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.

Final environmental statement for the geothermal leasing program

Energy Technology Data Exchange (ETDEWEB)

1973-12-31

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

75 FR 78632 - Consumer Leasing

Science.gov (United States)

2010-12-16

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

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

Science.gov (United States)

2013-06-05

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

Application of Securitization of Leasing Assets

Directory of Open Access Journals (Sweden)

Igor Viktorovich Linev

2014-01-01

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

30 CFR 256.50 - Dating of leases.

Science.gov (United States)

2010-07-01

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

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...

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.

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...

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...

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.

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

Data.gov (United States)

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

Federal coal lease readjustments: will reason prevail

Energy Technology Data Exchange (ETDEWEB)

Margolf, C W

1988-01-01

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

Solar Leasing Summary, Houston Texas

Energy Technology Data Exchange (ETDEWEB)

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

2013-02-14

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

Telecom infrastructure leasing

International Nuclear Information System (INIS)

Henley, R.

1995-01-01

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

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.

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.

5 CFR 950.602 - Solicitation methods.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Solicitation methods. 950.602 Section 950... VOLUNTARY ORGANIZATIONS Miscellaneous Provisions § 950.602 Solicitation methods. (a) Employee solicitations shall be conducted during duty hours using methods that permit true voluntary giving and shall reserve...

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.

31 CFR 10.30 - Solicitation.

Science.gov (United States)

2010-07-01

... Solicitation. (a) Advertising and solicitation restrictions. (1) A practitioner may not, with respect to any... the case of radio and television broadcasting, the broadcast must be recorded and the practitioner...

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.

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.

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...

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.

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...

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...

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...

75 FR 16456 - Inglis Hydropower, LLC; Notice Soliciting Scoping Comments

Science.gov (United States)

2010-04-01

... Hydropower, LLC; Notice Soliciting Scoping Comments March 26, 2010. Take notice that the following...: Inglis Hydropower, LLC. e. Name of Project: Inglis Hydropower Project. f. Location: The proposed project... Commission staff intends to prepare a single Environmental Assessment (EA) for the Inglis Hydropower Project...

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...

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...

5 CFR 3601.106 - Limitation on solicited sales.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Limitation on solicited sales. 3601.106... FOR EMPLOYEES OF THE DEPARTMENT OF DEFENSE § 3601.106 Limitation on solicited sales. A DoD employee shall not knowingly solicit or make solicited sales to DoD personnel who are junior in rank, grade or...

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.

48 CFR 1535.007 - Solicitations.

Science.gov (United States)

2010-10-01

... Confidential Business Information, in all solicitations when the contracting officer has determined that EPA may furnish the contractor with confidential business information which EPA had obtained from third... Business Information, in all solicitations when the contracting officer has determined that EPA may furnish...

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...

LEASE AS INSTITUTE OF OBLIGATORY AND REAL RIGHTS

Directory of Open Access Journals (Sweden)

Damir Kontrec

2016-01-01

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

INFLUENCE FACTORS FOR LEASING MARKET CONTRACTS

Directory of Open Access Journals (Sweden)

Oana BĂRBULESCU

2016-11-01

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

Leasing wind turbines (and its alternatives)

International Nuclear Information System (INIS)

Johns, Jonathan H.

1999-01-01

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

Leveraged Leasing in the Federal Sector.

Science.gov (United States)

1983-12-01

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

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

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of business lease. 1.514(f)-1 Section... § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease... extension, the lease shall be considered a 3-year lease and hence does not meet the definition of a business...

Defense Contracting: Complete Historical Data Not Available on Canceled DOD Solicitations

Science.gov (United States)

2016-06-29

improperly canceled a solicitation for pest management services. After comparing the proposed prices of all offers to the government estimate and...federal programs and policies; and provides analyses , recommendations, and other assistance to help Congress make informed oversight, policy, and

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...

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

2010-04-01

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

7 CFR 765.252 - Lease of security.

Science.gov (United States)

2010-01-01

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

Teaching Ethics with Apartment Leases.

Science.gov (United States)

Pomerenke, Paula J.

1998-01-01

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

13 CFR 120.870 - Leasing Project Property.

Science.gov (United States)

2010-01-01

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

12 CFR 569.4 - Proxy soliciting material.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Proxy soliciting material. 569.4 Section 569.4 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY PROXIES § 569.4 Proxy soliciting material. No solicitation of a proxy shall be made by means of any statement, form of proxy...

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

Science.gov (United States)

2010-05-25

..., LLC and PHT Whitewater, LLC, for lands in Delta County, Colorado. The petition was filed on time and... INFORMATION CONTACT: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303... set out in Section 31(d) and (e) of the Mineral Lands Leasing Act of 1920 (30 U.S.C. 188), and the BLM...

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...

Small Business Innovation Research : Program Solicitation (Closing Date : May 1, 1989)

Science.gov (United States)

1989-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research - Program Solicitation (Closing Date : May 2, 1988)

Science.gov (United States)

1988-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research - Program Solicitation (Closing Date : May 16, 1983)

Science.gov (United States)

1983-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research : Program Solicitation (Closing Date : May 3, 1993)

Science.gov (United States)

1993-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research - Program Solicitation (Closing Date : May 1, 1991)

Science.gov (United States)

1991-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research : Program Solicitation (Closing Date : May 2, 1995)

Science.gov (United States)

1995-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

Small Business Innovation Research : Program Solicitation (Closing Date : May 1, 1990)

Science.gov (United States)

1990-01-01

This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

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

38 CFR 36.4370 - Advertising and solicitation requirements.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Advertising and solicitation requirements. 36.4370 Section 36.4370 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Reporting § 36.4370 Advertising and solicitation requirements. Any advertisement or solicitation in any form...

7 CFR 3431.4 - Solicitation of stakeholder input.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Solicitation of stakeholder input. 3431.4 Section... Designation of Veterinarian Shortage Situations § 3431.4 Solicitation of stakeholder input. The Secretary will solicit stakeholder input on the process and procedures used to designate veterinarian shortage situations...

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.

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.

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...

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.

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

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...

48 CFR 509.306 - Solicitation requirements.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Solicitation requirements... COMPETITION AND ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS First Article Testing and Approval 509.306... contracting officer must address the requirements in FAR 9.306(d) and (f) through (j) in the solicitation's...

Inventory of Owned and Leased Properties (IOLP)

Data.gov (United States)

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

International experience in the use of leasing relations in Ukraine

Directory of Open Access Journals (Sweden)

L.V. Mikhalchuk

2015-09-01

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

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

Science.gov (United States)

2010-01-01

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

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...

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...

76 FR 5580 - Eagle Crest Energy Company; Notice of Applicant-Proposed Water Pipeline Route for the Proposed...

Science.gov (United States)

2011-02-01

... Energy Company; Notice of Applicant-Proposed Water Pipeline Route for the Proposed Eagle Mountain Pumped... Hydroelectric Project (Eagle Mountain Project). This notice describes the water supply pipeline route proposed... property that would be crossed by the proposed water supply pipeline. We are currently soliciting comments...

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...

The Department of Defense FY 1999 Small Business Innovation Research (SBIR) Program. Program Solicitation 99.2

National Research Council Canada - National Science Library

1999-01-01

.... Special Operations Command (SOCOM), hereafter referred to as DoD Components, invite small business firms to submit proposals under this solicitation for the Small Business Innovation Research (SBIR) program...

5 CFR 6701.102 - Prohibition on solicited sales to subordinates.

Science.gov (United States)

2010-01-01

... solicited sales to subordinates. A GSA employee shall not engage in solicitation of sales, on or off duty... to, solicitation for the sale of insurance, stock, mutual funds, real estate, computer equipment and...

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...

48 CFR 225.872-3 - Solicitation procedures.

Science.gov (United States)

2010-10-01

... business concerns under FAR Part 19 without regard to whether there are potential qualifying country... solicitation is identified for the exclusive participation of small business concerns. (b) Send solicitations... (Acquisition, Technology, and Logistics), before excluding the qualifying country source from consideration. (f...

7 CFR 772.7 - Leasing minor program loan security.

Science.gov (United States)

2010-01-01

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

Volume II solicitation package for solicitation no. 522887-5422 {open_quotes}site electrical replacements & substation{close_quotes} subproject: 69 KV substation

Energy Technology Data Exchange (ETDEWEB)

NONE

1991-05-03

This solicitation is for the U.S. Department of Energy under Prime Contract No. DE-AC04-88-DP43495 with EG&G Mound Applied Technologies. Ohio Sales or Use taxes are not to be included in the proposal price. Applicable taxes due or owing to the State of Ohio will be paid by the buyer under Direct Payment Permit No. 98-002230. Refer to Form ML-2487, General Provisions, Article 24, {open_quotes}Federal, State & Local Taxes{close_quotes}. Sellers are advised that purchases of building and construction materials for incorporation into a structure or improvement to a real property which is accepted for ownership by the United States or one of its agencies are exempt from Ohio Sales and Use taxes. Unnecessarily elaborate brochures or other presentations beyond those sufficient to present a complete and effective response to this solicitation are not desired and may be construed as an indication of the seller`s lack of cost consciousness. Elaborate art work, expensive paper and binding, and expensive visual and other presentation aids are neither necessary nor wanted.

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...

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

Energy Technology Data Exchange (ETDEWEB)

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

2012-03-15

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

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...

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

Science.gov (United States)

2010-07-01

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

Rethinking the Buy vs. Lease Decision

Science.gov (United States)

2014-07-01

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

47 CFR 76.971 - Commercial leased access terms and conditions.

Science.gov (United States)

2010-10-01

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

48 CFR 53.301-1447 - Solicitation/Contract.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Solicitation/Contract. 53.301-1447 Section 53.301-1447 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1447 Solicitation/Contract. ER22AP08.001...

7 CFR 3403.9 - Submission of proposals.

Science.gov (United States)

2010-01-01

... Submission and Evaluation of Proposals § 3403.9 Submission of proposals. The SBIR program solicitation for Phase I proposals and the correspondence requesting Phase II proposals will provide the deadline date... 7 Agriculture 15 2010-01-01 2010-01-01 false Submission of proposals. 3403.9 Section 3403.9...

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)

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...

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

Science.gov (United States)

2011-04-28

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

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...

The Department of Defense FY 1998 Small Business Innovation Research (SBIR) Program. Program Solicitation 98.2

National Research Council Canada - National Science Library

1998-01-01

...), and Office of the Secretary of Defense (OSD), hereafter referred to as DoD Components, invite small business firms to submit proposals under this solicitation for the Small Business Innovation Research (SBIR) program...

The Department of Defense FY 2000 Small Business Innovation Research (SBIR) Program: Program Solicitation 00.1

National Research Council Canada - National Science Library

2000-01-01

... (NIMA), and U.S. Special Operations Command (SOCOM), hereafter referred to as DoD Components, invite small business firms to submit proposals under this solicitation for the Small Business Innovation Research (SBIR) program...

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. ...

Social Anxiety and Loneliness in Adults Who Solicit Minors Online.

Science.gov (United States)

Schulz, Anja; Bergen, Emilia; Schuhmann, Petya; Hoyer, Jürgen

2017-09-01

This study examined the association of social anxiety, loneliness, and problematic Internet use (PIU) with the online solicitation of minors. Within a convenience sample of adult Internet users from Germany, Finland, and Sweden ( N = 2,828), we compared the responses of participants who had not interacted sexually with strangers online ( n = 2,049) with participants who sexually interacted with unknown adults online ( n = 642), and both groups with adults who sexually solicited unknown minors online ( n = 137). Online sexual interaction with adults was associated with higher levels of social anxiety, loneliness, and PIU compared with not sexually interacting with strangers online. Sexually soliciting minors online was associated with higher levels of social anxiety, loneliness, and PIU compared with sexually interacting with adults and not sexually interacting with strangers at all. Interestingly, compared with those with adult contacts, loneliness was specifically pronounced for participants who solicited children, whereas social anxiety and PIU were pronounced for participants soliciting adolescents. These findings suggest that social anxiety, loneliness, and PIU may be among the motivators for using the Internet to solicit individuals of different age groups for sexual purposes. These factors emerged as specifically relevant for adults who sexually solicited minors and who reported greater impairments compared with adults who sexually interacted with adults. These characteristics may thus be important to consider for assessment and treatment procedures for individuals soliciting minors online.

7 CFR 767.103 - Managing leased real estate inventory property.

Science.gov (United States)

2010-01-01

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

Oil and gas leasing/production program

International Nuclear Information System (INIS)

Heimberger, M.L.

1992-01-01

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

12 CFR 714.2 - What are the permissible leasing arrangements?

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

49 CFR 604.8 - Leasing FTA funded equipment and drivers.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Leasing FTA funded equipment and drivers. 604.8... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION CHARTER SERVICE Exceptions § 604.8 Leasing FTA funded equipment and drivers. (a) A recipient may lease its FTA-funded equipment and drivers to registered charter providers...

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

Science.gov (United States)

2010-01-01

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

Program Solicitation 2001.2. Closing Date: 15 August 2001. FY 2001 Small Business Innovation Research (SBIR) Program

National Research Council Canada - National Science Library

2001-01-01

...), and Chemical and Biological Defense (CBD) hereafter referred to as DoD Components, invite small business firms to submit proposals under this solicitation for the Small Business Innovation Research (SBIR) program...

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...

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

Science.gov (United States)

2012-03-09

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

48 CFR 8.1102 - Presolicitation requirements.

Science.gov (United States)

2010-10-01

... ACQUISITION PLANNING REQUIRED SOURCES OF SUPPLIES AND SERVICES Leasing of Motor Vehicles 8.1102 Presolicitation requirements. (a) Except as specified in 8.1102(b), before preparing solicitations for leasing of... automobiles (sedans and station wagons) larger than Type IA, IB, or II (small, subcompact, or compact) are...

38 CFR 36.4227 - Advertising and Solicitation Requirements.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Advertising and Solicitation Requirements. 36.4227 Section 36.4227 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Lots, Including Site Preparation General Provisions § 36.4227 Advertising and Solicitation Requirements...

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...

48 CFR 1213.7101 - Solicitation provision and contract clause.

Science.gov (United States)

2010-10-01

... Data, in all solicitations and requests for quotations, and the clause at (TAR) 48 CFR 1252.237-72, Prohibition on Advertising, in solicitations, requests for quotations, and all contracts (e.g., purchase...

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.

75 FR 65620 - Inglis Hydropower, LLC; Notice of Application Ready for Environmental Analysis and Soliciting...

Science.gov (United States)

2010-10-26

... Hydropower, LLC; Notice of Application Ready for Environmental Analysis and Soliciting Comments...: Inglis Hydropower, LLC. e. Name of Project: Inglis Hydropower Project. f. Location: The project would be... ready for environmental analysis at this time. l. The proposed 2.0-megawatt Inglis Hydropower Project...

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...

43 CFR 423.27 - Advertising and public solicitation.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Advertising and public solicitation. 423.27 Section 423.27 Public Lands: Interior Regulations Relating to Public Lands BUREAU OF RECLAMATION... of Conduct § 423.27 Advertising and public solicitation. You must not engage in advertising or...

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...

30 CFR 285.216 - What information will MMS publish in the Proposed Sale Notice and Final Sale Notice?

Science.gov (United States)

2010-07-01

... or applications and how the criteria will be used in decision-making for awarding a lease. (f) Award... for leasing. (b) Proposed and final lease provisions and conditions, including, but not limited to: (1...) Minimum bid; (3) Deposit amount; (4) The place and time for filing bids and the place, date, and hour for...

77 FR 26020 - Ryan White HIV/AIDS Program Solicitation of Comments

Science.gov (United States)

2012-05-02

... HIV/AIDS Program Solicitation of Comments AGENCY: Health Resources and Services Administration (HRSA... solicits comments on Parts A through F of the Ryan White HIV/AIDS Program. Comments are solicited to inform... Public Health Service Act (PHS), as amended by the Ryan White HIV/AIDS Treatment Extension Act of 2009...

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 28194 - Proposed FOIA Fee Schedule Update

Science.gov (United States)

2011-05-16

... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 Proposed FOIA Fee Schedule Update AGENCY... publishing its proposed Freedom of Information Act (FOIA) Fee Schedule Update and solicits comments from... on the proposed fee schedule should be mailed or delivered to the Office of the General Counsel...

75 FR 27228 - Proposed FOIA Fee Schedule Update

Science.gov (United States)

2010-05-14

... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 Proposed FOIA Fee Schedule Update AGENCY... publishing its proposed Freedom of Information Act (FOIA) Fee Schedule Update and solicits comments from... on the proposed fee schedule should be mailed or delivered to the Office of the General Counsel...

Lease of Parcel ED-1 of the Oak Ridge Reservation by the East Tennessee Economic Council

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-04-01

The US Department of Energy (DOE) has completed an environmental assessment (DOE/EA-1113) for the proposed lease of 957.16 acres of the Oak Ridge Reservation (ORR) to the East Tennessee Economic Council (ETEC), a non-profit community organization, for a period of 10 years, with an option for renewal. ETEC proposes to develop an industrial park on the leased site to provide employment opportunities for DOE and contractor employees affected by decreased federal funding. Based on the results of the analysis reported in the EA and implementation of mitigation measures defined in this Finding of No Significant Impact (FONSI), DOE has determined that the proposed action is not a major Federal action that would significantly affect the quality of the human environment within the context of the National Environmental Policy Act of 1969 (NEPA). Therefore, preparation of an environmental impact statement (EIS) is not necessary, and DOE is issuing this mitigated FONSI. DOE will implement a Mitigation Action Plan for this project and provide annual reports on mitigation and monitoring.

78 FR 50424 - NIH Cooperative Research and Development Agreement Program: Invitation To Solicit Nonclinical and...

Science.gov (United States)

2013-08-19

... permit the transfer of funds from the NIH to a collaborator but does permit the collaborator to provide... areas of mutual interest. NIH investigators' proposals responsive to a solicitation will be reviewed by... research to be conducted and establishes benchmarks to chronicle its progress. The CRADA will include a...

Narrating Oneself: Reflections on the use of Solicited Diaries with Diary Interviews

Directory of Open Access Journals (Sweden)

Charlotte Kenten

2010-05-01

Full Text Available In using the solicited diaries to access the everyday ways in which self-identified lesbians and gay men are made aware of their sexuality, this paper considers the role of solicited diaries combined with diary interviews. Furthermore it draws on empirical evidence to argue that a diary interview provides a richer, deeper and contextual understanding of the documented experiences. The paper reflects on the participants' experiences of keeping the solicited diary, the narratives produced through the solicited diaries and heterosexism as one the main themes to emerge from the solicited diaries and diary interview analysis. URN: urn:nbn:de:0114-fqs1002160

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...

75 FR 40801 - Wilkesboro Hydropower, LLC; Notice of Application Accepted for Filing and Soliciting Motions To...

Science.gov (United States)

2010-07-14

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 12642-003] Wilkesboro Hydropower, LLC; Notice of Application Accepted for Filing and Soliciting Motions To Intervene and Protests..., LLC. e. Name of Project: W. Kerr Scott Hydropower Project. f. Location: The proposed project would be...

Unwanted online sexual solicitation and online sexual risk behavior

NARCIS (Netherlands)

Baumgartner, S.E.; Valkenburg, P.M.; Peter, J.; Yan, Z.

2012-01-01

In recent years, there have been growing concerns about online sexual solicitations and online sexual risk behaviors. Recent studies suggest that only a minority of adolescents is confronted with online sexual solicitations or engages in online sexual risk behavior. Whereas more girls encounter

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.

32 CFR 1903.17 - Soliciting, vending, and debt collection.

Science.gov (United States)

2010-07-01

... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection. Commercial or political soliciting, vending of all kinds, displaying or distributing commercial advertising... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence...

Email solicitation for scholarly work--a single researcher's perspective.

Science.gov (United States)

Bugeja, Justine; Grech, Victor

2015-01-01

Publishing is important for career progression. The traditional journal model results in subscribers bearing publication costs. The eagerness with which researchers seek journals for the publishing of their work, along with the internet, has resulted in the creation of a new model called open access (OA). Author/s or their institution/s pay an actual publication fee. This has in turn resulted in the creation of questionable journals which charge steep publishing fees. Emails soliciting publication to one of the authors (VG) were collected for the month of March 2015. Information collected included costs of OA publishing, and whether or not this information was readily available. The appropriateness of said solicitations was also assessed with regard to topics with which the targeted author was familiar. There was a total of 44 solicitations: 3 were duplicates. Out of 41 solicitations, 20 (49%) were appropriate. The open access fee was readily available in 27 out of 41 solicitations (66%). The open access fee averaged $475, ranging from $25 to $1500. The only journal which provided true OA was Medical Principles and Practice, with no fees charged whatsoever. Potential authors should carefully investigate OA journals prior to choosing journals wherein to submit their work.

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...

48 CFR 217.7103-3 - Solicitations for job orders.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Solicitations for job... REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Master Agreement for Repair and Alteration of Vessels 217.7103-3 Solicitations for job orders. (a) When a...

45 CFR 3.44 - Solicitation.

Science.gov (United States)

2010-10-01

... to display any sign, placard, or other form of advertisement; or to collect private debts; or to solicit business, alms, subscriptions or contributions, except in connection with approved national or...

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...

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

Directory of Open Access Journals (Sweden)

Eduardo Bona Safe de Matos

2013-08-01

Full Text Available 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 exposures, releases will effect under the performance obligation approach or derecognition approach. Based on the changes considered radical, the overall goal of the research was to present the proposals of ED/2010/9 on criteria for recognition, measurement and presentation, as well as identify and assess the level of agreement/disagreement from users for such proposal. The procedures involved mainly the content analysis of the comment letters received by the boards from the users and it was found that, overall, 46% of users agree with the changes, 39% disagree and 15% have a partial view. Nevertheless, when analyzed separately, we found a higher rate of rejection for changes concern in the recognition and measurement, and approval ratings for questions about presentation. The research contributes to the understanding, clearly and quantitatively, of the feedback from users before the lease accounting reform and what points should get more attention and greater emphasis on future changes by the IASB and FASB.

75 FR 10230 - Inglis Hydropower, LLC; Notice of Application Accepted for Filing and Soliciting Motions To...

Science.gov (United States)

2010-03-05

... Hydropower, LLC; Notice of Application Accepted for Filing and Soliciting Motions To Intervene and Protests... No.: P-12783-003. c. Date filed: July 22, 2009. d. Applicant: Inglis Hydropower, LLC. e. Name of Project: Inglis Hydropower Project. f. Location: The proposed project would be located at the existing...

12 CFR 714.4 - What are the lease requirements?

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Gholamreza Farsad Amanollahi

2016-03-01

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

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

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of Project Property....871 Leasing part of Project Property to another business. (a) The costs of interior finishing of space to be leased out to another business are not eligible Project costs. (b) Third-party loan proceeds...

Lessee's obligations under the oil and gas lease

International Nuclear Information System (INIS)

Malcolm, R.T.

1998-01-01

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

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

Science.gov (United States)

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

2008-06-01

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

77 FR 4982 - Solicitation of Input From Stakeholders Regarding the Smith-Lever 3(d) Extension Integrated Pest...

Science.gov (United States)

2012-02-01

... by each eligible institution? 4. What criteria should be used in the proposal review and selection... DEPARTMENT OF AGRICULTURE National Institute of Food and Agriculture Solicitation of Input From... AGENCY: National Institute of Food and Agriculture, USDA. ACTION: Notice of public meeting and request...

48 CFR 53.301-33 - Solicitation, Offer and Award.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Solicitation, Offer and Award. 53.301-33 Section 53.301-33 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-33 Solicitation, Offer and Award. ER09DE97...

48 CFR 22.407 - Solicitation provision and contract clauses.

Science.gov (United States)

2010-10-01

... Adjustment (None or Separately Specified Pricing Method), in solicitations and contracts if the contract is... determines the most appropriate contract price adjustment method is the method at 22.404-12(c)(1) or (2); or....222-31, Davis-Bacon Act—Price Adjustment (Percentage Method), in solicitations and contracts if the...

48 CFR 237.7101 - Solicitation provisions and contract clauses.

Science.gov (United States)

2010-10-01

... contracts for laundry and dry cleaning services to be provided on a count-of-articles basis. (d) Use the clause at 252.237-7015, Loss or Damage (Weight of Articles), in solicitations and contracts for laundry... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Solicitation provisions...

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

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…

48 CFR 1852.301 - Solicitation provisions and contract clauses (Matrix).

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Solicitation provisions and contract clauses (Matrix). 1852.301 Section 1852.301 Federal Acquisition Regulations System NATIONAL... and Clause Matrix 1852.301 Solicitation provisions and contract clauses (Matrix). ...

77 FR 67394 - Gulf of Mexico (GOM), Outer Continental Shelf (OCS), Western Planning Area (WPA) Lease Sale 233...

Science.gov (United States)

2012-11-09

... information in light of the Deepwater Horizon event. This Draft Supplemental EIS provides updates on the... consideration of the Deepwater Horizon event, reviewing scientific journals, available scientific data, and... impacts of routine activities and accidental events, and the proposed lease sales' incremental...

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 ...

48 CFR 1836.570 - NASA solicitation provisions and contract clause.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true NASA solicitation provisions and contract clause. 1836.570 Section 1836.570 Federal Acquisition Regulations System NATIONAL... CONTRACTS Contract Clauses 1836.570 NASA solicitation provisions and contract clause. (a) The contracting...

Eyeball to Eyeball: The Whys and Hows of Personal Solicitation.

Science.gov (United States)

Robins, H. Perk

1982-01-01

Personal solicitation is seen as the most effective way to produce a gift. Specific steps for solicitation are identified: preparation, approach, presentation, and close. Leadership and volunteer training needed for the annual fund drive are discussed. University of Georgia examples are included. (MLW)

Captive spider monkeys (Ateles geoffroyi) arm-raise to solicit allo-grooming.

Science.gov (United States)

Scheel, Matthew H; Edwards, Dori

2012-03-01

Old World monkeys solicit allo-grooming from conspecifics. However, there are relatively few studies of allo-grooming among spider monkeys, and descriptions of allo-grooming solicitation among spider monkeys are anecdotal. In this study, eighty-one hours of video, shot over eight weeks, captured 271 allo-grooming bouts among small groups of captive spider monkeys. Six of eight monkeys made heretofore unreported arm-raises that solicited higher than normal rates of allo-grooming. Allo-grooming bout durations following arm-raises also tended to be longer than bouts not preceded by arm-raises. The efficacy of the arm-raise at soliciting allo-grooming suggests spider monkeys are capable of intentional communication. Copyright © 2012 Elsevier B.V. All rights reserved.

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.

48 CFR 52.301 - Solicitation provisions and contract clauses (Matrix).

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Solicitation provisions and contract clauses (Matrix). 52.301 Section 52.301 Federal Acquisition Regulations System FEDERAL... and Clause Matrix 52.301 Solicitation provisions and contract clauses (Matrix). Note: The FAR matrix...

48 CFR 225.7003-5 - Solicitation provision and contract clauses.

Science.gov (United States)

2010-10-01

..., Restriction on Acquisition of Certain Articles Containing Specialty Metals, in solicitations and contracts... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Solicitation provision and contract clauses. 225.7003-5 Section 225.7003-5 Federal Acquisition Regulations System DEFENSE ACQUISITION...

Opções reais na análise de contratos de leasing

OpenAIRE

Martinez,Antonio Lopo

1998-01-01

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

Construction permit of nuclear power plants in case of leasing

International Nuclear Information System (INIS)

Anon.

1983-01-01

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

BLM Colorado Oil Shale Leases

Data.gov (United States)

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

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

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Adam Majchrzak

2012-04-01

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

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

Science.gov (United States)

Gritta, Richard D.; Lippman, Ellen J.

2003-01-01

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

7 CFR 3415.14 - Proposal review.

Science.gov (United States)

2010-01-01

... SERVICE, DEPARTMENT OF AGRICULTURE BIOTECHNOLOGY RISK ASSESSMENT RESEARCH GRANTS PROGRAM Scientific Peer... program solicitation (e.g., relationship of application to announced program area). Proposals that do not... and will be returned to the applicant. (b) All applications will be carefully reviewed by the...

Incentivize Spectrum Leasing in Cognitive Radio Networks by Exploiting Cooperative Retransmission

Directory of Open Access Journals (Sweden)

Xiaoyan Wang

2015-07-01

Full Text Available This paper addresses the spectrum leasing issue in cognitive radio networks by exploiting the secondary user’s cooperative retransmission. In contrast with the previous researches that focuses on cancellationbased or coding-based cooperative retransmissions, we propose a novel trading-based mechanism to facilitate the cooperative retransmission for cognitive radio networks. By utilizing the Stackelberg game model, we incentivize the otherwise non-cooperative users by maximizing their utilities in terms of transmission rates and economic profit. We analyze the existence of the unique Nash equilibrium of the game, and provide the optimal solutions with corresponding constraints. Numerical results demonstrate the efficiency of the proposed mechanism, under which the performance of the whole system could be substantially improved.

31 CFR 8.41 - Solicitation.

Science.gov (United States)

2010-07-01

... solicitation restrictions. (1) No attorney, certified public accountant or enrolled practitioner shall, with..., certified public accountant or enrolled practitioner shall make, directly or indirectly, an uninvited.... (1) Attorneys, certified public accountants and enrolled practitioners may publish, broadcast, or use...

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...

The effect of solicitations on grooming exchanges among female Japanese macaques at Katsuyama.

Science.gov (United States)

Ueno, Masataka; Yamada, Kazunori; Nakamichi, Masayuki

2014-01-01

In group-living primates, individuals often exchange grooming with not only kin but also non-kin. We investigated the effect of soliciting behaviors on grooming exchanges in a free-ranging Japanese macaque (Macaca fuscata) group at Katsuyama. In this study, we used a focal animal sampling method, targeting 14 females. Data were collected for 15.75 ± 2.67 (mean ± SD) hours per focal female. We classified female-female pairs into three pair types: kin pairs, affiliated non-kin pairs, and unaffiliated non-kin pairs. Females received grooming more frequently when they solicited after grooming their partners than when they did not solicit in all pair types. In addition, females received grooming less frequently when they did not groom their unaffiliated non-kin partners before soliciting; prior grooming was not needed to receive grooming from kin or affiliated non-kin partners. The degree of grooming reciprocity did not differ according to the frequency with which females in kin or affiliated non-kin pairs solicited after grooming. On the other hand, grooming reciprocity between unaffiliated non-kin females was more balanced when they solicited frequently after grooming, as compared with when they did not. In conclusion, our study suggests that soliciting behaviors promote grooming exchanges in female Japanese macaques.

75 FR 11873 - Notice of Fuel Cell Pre-Solicitation Workshop

Science.gov (United States)

2010-03-12

... Cell Pre-Solicitation Workshop. SUMMARY: The Fuel Cell Technologies Program, under the DOE Office of... transportation applications as well as cross-cutting stack and balance of plant component technology. Input from.... ADDRESSES: The Pre-Solicitation Workshop will be held at the Sheraton Denver West Hotel, 360 Union Blvd...

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.

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

48 CFR 1352.301 - Solicitation provisions and contract clauses (Matrix).

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Solicitation provisions and contract clauses (Matrix). 1352.301 Section 1352.301 Federal Acquisition Regulations System... Matrix 1352.301 Solicitation provisions and contract clauses (Matrix). ER08MR10.000 ER08MR10.001 ER08MR10...

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

Science.gov (United States)

2010-07-19

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

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

Directory of Open Access Journals (Sweden)

Jana Gláserová

2010-01-01

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

Lease vs. Purchase in Defense Acquisition

National Research Council Canada - National Science Library

Hensley, Carlton L; Tinjum, Archie L

2008-01-01

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

78 FR 58555 - Notice of Segregation of Public Lands for the Proposed Stateline Solar Farm, CA

Science.gov (United States)

2013-09-24

...; CACA-048669] Notice of Segregation of Public Lands for the Proposed Stateline Solar Farm, CA AGENCY...-way lease/grant CACA-49504, dated October 7, 2010, on file at the BLM field office in Needles, CA... the legal description of the Ivanpah-3 BLM right- of-way lease/grant CACA-49504, dated October 7, 2010...

75 FR 21653 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Delaware-Request...

Science.gov (United States)

2010-04-26

... Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Delaware--Request for Interest (RFI... proposal. In June 2008, Bluewater Wind Delaware LLC announced that it signed a 25-year power purchase agreement with Delmarva Power to sell up to 200 megawatts (MW) of power to the utility from an offshore wind...

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

Environmental Assessment for Lease of Land for the Development of a Research Park at Los Alamos National Laboratory, Los Alamos, New Mexico - Final Document

Energy Technology Data Exchange (ETDEWEB)

N/A

1997-10-07

As part of its initiative to fulfill its responsibilities to provide support for the incorporated County of Los Alamos (the County) as an Atomic Energy Community, while simultaneously fulfilling its obligations to enhance the self-sufficiency of the County under authority of the Atomic Energy Community Act of 1955 and the Defense Authorization Act, the U.S. Department of Energy (DOE) proposes to lease undeveloped land in Los Alamos, New Mexico, to the County for private sector use as a research park. The Proposed Action is intended to accelerate economic development activities within the County by creating regional employment opportunities through offering federal land for private sector lease and use. As a result of the proposed land lease, any government expenditures for providing infrastructure to the property would be somewhat supplemented by tenant purchase of Los Alamos National Laboratory (LANL) expertise in research and development activities. The presence of a research park within LANL boundaries is expected to allow private sector tenants of the park to be able to quickly and efficiently call upon LANL scientific expertise and facility and equipment capabilities as part of their own research operations and LANL research personnel, in turn, would be challenged in areas complementary to their federally funded research. In this way a symbiotic relationship would be enjoyed by both parties while simultaneously promoting economic development for the County through new job opportunities at the Research Park and at LANL, new indirect support opportunities for the community at large, and through payment of the basic building space leases. A ''sliding-scale'' approach (DOE 1993) is the basis for the analysis of effects in this Environmental Assessment (EA). That is, certain aspects of the Proposed Action have a greater potential for creating adverse environmental effects than others; therefore, they are discussed in greater detail in this EA

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.

48 CFR 1910.004-72 - Solicitations, brand name or equal descriptions.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Solicitations, brand name... 1910.004-72 Solicitations, brand name or equal descriptions. (a) An entry substantially as follows... which a brand name or equal purchase description applies. Bidding on: Manufacturer's Name: Brand: No...

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...

17 CFR 275.206(4)-3 - Cash payments for client solicitations.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Cash payments for client... for client solicitations. (a) It shall be unlawful for any investment adviser required to be... client at the time of the solicitation or referral; or (iii) Other than a solicitor specified in...

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

75 FR 55356 - Proposed Collection, Comment Request

Science.gov (United States)

2010-09-10

... (BLS) is soliciting comments concerning the proposed revision of the ``Telephone Point of Purchase... is being sought for the Telephone Point of Purchase Survey (TPOPS). Since 1997, the survey has been... Statistics. Title: Point of Purchase Survey. OMB Number: 1220-0044. Affected Public: Individuals or...

Prevalence and Risk Factors Among Minors for Online Sexual Solicitations and Interactions With Adults.

Science.gov (United States)

de Santisteban, Patricia; Gámez-Guadix, Manuel

2017-11-02

The research on online child sexual victimization has mainly focused on the sexual solicitation of minors (i.e., sexual requests by an adult), with scarce information available on sexual interactions (e.g., cybersex or meeting in person) in which a minor is exploited by an adult. In the present study, we analyzed the prevalence and risk factors associated with both sexual solicitations and interactions of minors with adults. The sample included 2,731 minors between 12 and 15 years old (50.6% female). The minors completed several self-report questionnaires about sexual solicitations and interactions with adults, including possible risk factors (e.g., sociodemographic variables, Internet use, and psychological adjustment). Of the participants, 15.6% of girls and 9.3% of boys reported sexual solicitations, and 8.2% of girls and 7.4% of boys reported sexualized interactions with adults. Among the variables studied, several appeared related to both sexual solicitations and interactions: older age, having been involved in sexting, being a victim of cyberbullying, having unknown people in friends list, using chat, time spent online on a weekday, and depression symptoms. Gender (being female), using video chat, and instant messaging by computer were significant variables for sexual solicitation but not for sexual interaction; participation in online games was significant only for sexual interactions. Finally, minors reporting sexual interactions presented a higher risk profile than those reporting only sexual solicitations. These findings highlight the relevance of distinguishing between sexual solicitations and sexual interactions and suggest important avenues for prevention programs.

48 CFR 452.216-71 - Base Fee and Award Fee Proposal.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Base Fee and Award Fee... Base Fee and Award Fee Proposal. As prescribed in 416.470, insert the following provision: Base Fee and Award Proposal (FEB 1988) For the purpose of this solicitation, offerors shall propose a base fee of...

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

Directory of Open Access Journals (Sweden)

Rabbani Masoud

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Hunko L.A.

2017-08-01

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

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

Science.gov (United States)

2010-12-28

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

De invloed van IFRS 16 leases op de jaarrekening van lessees

NARCIS (Netherlands)

Arnold, Coen; Tahtah, Jay

2017-01-01

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

76 FR 6153 - Supplemental Environmental Impact Statement for the Proposed Campo Regional Landfill Project on...

Science.gov (United States)

2011-02-03

... for the Proposed Campo Regional Landfill Project on the Campo Indian Reservation, San Diego County, CA... proposed Campo Regional Landfill Project (Proposed Action) to be located on the Campo Indian Reservation... Landfill Project (Proposed Action). There is no Federal action of amended lease and amended sublease...

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.

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

Science.gov (United States)

2010-04-05

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

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

Directory of Open Access Journals (Sweden)

Gholamreza Farsad Amanollahi

2016-01-01

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

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

Science.gov (United States)

2010-07-01

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

48 CFR 552.270-27 - Integrated Agreement.

Science.gov (United States)

2010-10-01

... agreement, express or implied, shall be admissible to contradict the provisions of the Lease. (End of clause) ... CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 552.270-27...

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

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-07-01

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

Financial distress prediction and operating leases

NARCIS (Netherlands)

Lückerath – Rovers, M.

2009-01-01

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

Leasing research

Directory of Open Access Journals (Sweden)

Pedro Franco

2015-09-01

Full Text Available En agosto de 2010, La International Accounting Standards Board (IASB y Financial AccountingStandards Board (FASB presentó un proyecto que propone un nuevo modelo de tratamientocontable para el arrendamiento. El propósito principal del Discussion Paper: Leases PreliminaryViews 2009 y el Exposure Draft: Leases 2010, emitidos conjuntamente por IASB y FASB, esla unificación en la presentación y tratamiento contable de la información financiera delarrendamiento a nivel internacional.Por un lado, la propuesta presentada en el Discussion Paper 2009 modificará los estándares delos arrendamientos e impactará aquellas empresas que utilicen contratos de arrendamientooperativo para sus activos fijos. Esto debido a que, bajo la actual NIC 17, el arrendatario noreconoce todas las obligaciones que genera el arrendamiento y por lo tanto, distorsiona losresultados afectando el proceso de toma de decisiones.Por otro lado, la propuesta del FASB plantea que, en el Estado de Situación Financiera,deben reconocerse los derechos y obligaciones del arrendatario bajo cualquier modelo dearrendamiento. Esto significará que se reconocerá un activo por el arrendamiento1 y un pasivopor los pagos futuros2. Asimismo la contabilidad del arrendador también se verá afectada, yaque la propuesta sugiere que el arrendador escoja entre dos modelos contables, los cualesdependen de la transferencia de riesgos y beneficios al momento de realizar el contrato dearrendamiento. Por lo tanto, la presente investigación tiene comoobjetivo analizar los impactos y dificultades de lanueva propuesta. Para esto se tendrán en cuentatanto la perspectiva de los arrendadores comode los arrendatarios.

76 FR 23844 - Proposed Collection of Information; Comment Request

Science.gov (United States)

2011-04-28

... DEPARTMENT OF LABOR Employee Benefits Security Administration Proposed Collection of Information; Comment Request AGENCY: Employee Benefits Security Administration, Department of Labor. ACTION: Notice... requested data in the desired format. The Employee Benefits Security Administration (EBSA) is soliciting...

75 FR 1608 - Proposed Information Collection; Comment Request

Science.gov (United States)

2010-01-12

..., and the impact of collection requirement on respondents can be properly assessed. Currently, the Corporation is soliciting comments concerning its proposed Stakeholder Assessment of Senior Corps RSVP...-competition beginning in 2013. Completion of the Stakeholder Assessment is required in order for RSVP grantees...

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.

36 CFR 51.11 - May the Director amend, extend, or cancel a prospectus or solicitation?

Science.gov (United States)

2010-07-01

..., extend, or cancel a prospectus or solicitation? 51.11 Section 51.11 Parks, Forests, and Public Property... Procedures § 51.11 May the Director amend, extend, or cancel a prospectus or solicitation? The Director may... cancel a solicitation at any time prior to award of the concession contract if the Director determines in...

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...

Reciprocal Effects between Parental Solicitation, Parental Control, Adolescent Disclosure, and Adolescent Delinquency

Science.gov (United States)

Keijsers, Loes; Branje, Susan J. T.; VanderValk, Inge E.; Meeus, Wim

2010-01-01

This two-wave multi-informant study examined the bidirectional associations of parental control and solicitation with adolescent disclosure and delinquency. Participants were 289 adolescents (150 females and 139 males, modal age 14) and both parents. Parental solicitation and control did not predict adolescent delinquency, but adolescents'…

Maternal Anxiety and Children’s Laboratory Pain: The Mediating Role of Solicitousness

Directory of Open Access Journals (Sweden)

Subhadra Evans

2016-06-01

Full Text Available There has been limited empirical examination of how parent variables such as anxiety and solicitousness collectively impact child pain response. We sought to examine the relationships among maternal anxiety, solicitous parenting, and children’s laboratory anxiety and pain intensity in children with chronic pain. Participants included 80 children and adolescents (ages 8–18 with chronic pain and their mothers. Children completed questionnaires and lab pain tasks measuring their parents’ solicitous parenting, pressure, cold and heat pain anticipatory anxiety and pain intensity. Using bootstrapping analysis, maternal anxiety predicted child anticipatory anxiety and pain intensity in girls with chronic pain, which was mediated by the child’s report of parental solicitousness. For boys with chronic pain, maternal anxiety predicted boys’ anticipatory anxiety and pain intensity, with no support for mediation. This study adds to the growing literature demonstrating the impact of maternal anxiety on children’s pain. The study highlights the importance of considering parents in treatment designed to reduce children’s pain.

48 CFR 11.107 - Solicitation provision.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Solicitation provision. 11... transaction-based reporting method to report its use of voluntary consensus standards to the National... Use of Voluntary Consensus Standards and in Conformity Assessment Activities”). Use of the provision...

78 FR 19509 - Notice of Proposed Information Collection: Comment Request; Comprehensive Needs Assessment (CNA)

Science.gov (United States)

2013-04-01

...The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. HUD is soliciting public comments on the subject proposal.

76 FR 32992 - National Endowment for the Arts; Proposed Collection; Comment Request

Science.gov (United States)

2011-06-07

... NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES National Endowment for the Arts; Proposed Collection; Comment Request ACTION: Notice. SUMMARY: The National Endowment for the Arts (NEA), as part of.... Currently, the NEA is soliciting comments concerning the proposed information collection on the motivation...

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.

The Defense Logistics Agency Properly Awarded Power Purchase Agreements and the Army Obtained Fair Market Value for Leases Supporting Power Purchase Agreements

Science.gov (United States)

2016-09-28

response to an allegation reported to the Defense Hotline. The allegation stated that the Army and Navy leased land to utility companies to produce...awarded the two power purchase agreements at Fort Hood and Fort Detrick, using full and open competition, in accordance with Federal and DoD guidance...Specifically, the contracting officials properly issued requests for proposals, developed source selection plans, and evaluated proposals in

76 FR 61111 - Notice of Proposed Information Collection: Comment Request Self-Help Homeownership Opportunity...

Science.gov (United States)

2011-10-03

...The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. The Department is soliciting public comments on the subject proposal.

75 FR 6682 - Notice of Proposed Information Collection: Comment Request; Comprehensive Needs Assessment (CNA)

Science.gov (United States)

2010-02-10

...The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. The Department is soliciting public comments on the subject proposal.

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...

10 CFR 1706.6 - Solicitation provisions.

Science.gov (United States)

2010-01-01

... organizational conflicts of interest certificate from any marketing consultants engaged by an offeror in support... 10 Energy 4 2010-01-01 2010-01-01 false Solicitation provisions. 1706.6 Section 1706.6 Energy DEFENSE NUCLEAR FACILITIES SAFETY BOARD ORGANIZATIONAL AND CONSULTANT CONFLICTS OF INTERESTS § 1706.6...

76 FR 23339 - Notice of Solicitation

Science.gov (United States)

2011-04-26

... knowledge with respect to the biology and ecology of certain marine mammal species that, due to their small... MARINE MAMMAL COMMISSION Notice of Solicitation AGENCY: Marine Mammal Commission. ACTION: Notice... Marine Mammals. SUMMARY: The Marine Mammal Commission was created under Title II of the Marine Mammal...

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.

75 FR 2161 - Proposed Extension of Information Collection; Comment Request; Employee Benefit Plan Claims...

Science.gov (United States)

2010-01-14

... DEPARTMENT OF LABOR Employee Benefits Security Administration Proposed Extension of Information Collection; Comment Request; Employee Benefit Plan Claims Procedures Under ERISA AGENCY: Employee Benefits... Employee Benefits Security Administration (EBSA) is soliciting comments on a proposed extension of the...

17 CFR 240.14a-7 - Obligations of registrants to provide a list of, or mail soliciting material to, security holders.

Science.gov (United States)

2010-04-01

..., form of proxy or other communication to such holders, including to the extent known or reasonably... provided for under applicable state law identifying the proposal or other corporate action that will be the subject of the security holder's solicitation or communication and attesting that: (i) The security holder...

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...

48 CFR 19.202-4 - Solicitation.

Science.gov (United States)

2010-10-01

... citations to each major Federal law or agency rule with which such business concern must comply in performing such contract other than laws or agency rules with which the small business must comply when doing... PROGRAMS SMALL BUSINESS PROGRAMS Policies 19.202-4 Solicitation. The contracting officer must encourage...

76 FR 32213 - Proposed Information Collection Activity; Comment Request

Science.gov (United States)

2011-06-03

...) to facilitate court improvement in the handling of child abuse and neglect cases. The Court... DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration for Children and Families Proposed... the Paperwork Reduction Act of 1995, the Administration for Children and Families is soliciting public...

Public perspectives on proposed license renewal regulations for nuclear power plants

International Nuclear Information System (INIS)

Ligon, D.; Hughes, A.; Seth, S.

1991-01-01

On 17 July 1990, the U.S Nuclear Regulatory Commission (NRC) issued for public comment its proposed rule for renewing the operating licenses of nuclear power plants (55 FR 29043). This solicitation marked the fourth time that NRC has Invited public comments on its efforts to develop regulatory requirements for re licensing nuclear power plants. Previously, NRC solicited public comments on establishing a policy statement on plant life extension, and on the issues and options for license renewal discussed in NUREG-1317. On 13-14 November 1989, NRC held a public workshop where the NRC staff discussed a conceptual approach to the rule and solicited written comments on the regulatory philosophy, conceptual rule, and on certain questions. NRC is taking into account all comments received in its development of the final rule which is scheduled for issuance in the summer of 1991

45 CFR 2544.130 - How will the Corporation determine whether to solicit or accept a donation?

Science.gov (United States)

2010-10-01

... solicit or accept a donation? 2544.130 Section 2544.130 Public Welfare Regulations Relating to Public... DONATIONS § 2544.130 How will the Corporation determine whether to solicit or accept a donation? (a) The Corporation will solicit and accept a donation only for the purpose of furthering the mission and goals of the...

41 CFR 105-64.104 - What must the system manager tell me when soliciting personal information?

Science.gov (United States)

2010-07-01

... manager tell me when soliciting personal information? 105-64.104 Section 105-64.104 Public Contracts and... Responsibilities § 105-64.104 What must the system manager tell me when soliciting personal information? When soliciting information from you or a third party for a system of records, system managers must: Cite the...

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...

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...

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...

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...

48 CFR 809.507-1 - Solicitation provisions.

Science.gov (United States)

2010-10-01

... COMPETITION AND ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS Organizational and Consultant Conflicts of Interest 809.507-1 Solicitation provisions. (a) While conflicts of interest may not presently exist, award of certain types of contracts may create potential future organizational conflicts of interest (see...

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

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.

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...

Predictors of unwanted exposure to online pornography and online sexual solicitation of youth.

Science.gov (United States)

Chang, Fong-Ching; Chiu, Chiung-Hui; Miao, Nae-Fang; Chen, Ping-Hung; Lee, Ching-Mei; Chiang, Jeng-Tung

2016-06-01

This study examined factors associated with the unwanted exposure to online pornography and unwanted online sexual solicitation victimization and perpetration of youth in Taiwan. A total of 2315 students from 26 high schools were assessed in the 10th grade, with follow-up performed in the 11th grade. Self-administered questionnaires were collected. Multivariate analysis results indicated that higher levels of online game use, pornography media exposure, Internet risk behaviors, depression, and cyberbullying experiences predicted online sexual solicitation victimization, while higher levels of Internet chat room use, pornography media exposure, Internet risk behaviors, cyberbullying experiences, and offline sexual harassment predicted online sexual solicitation perpetration. © The Author(s) 2014.

76 FR 51049 - Notice of Submission of Proposed Information Collection to OMB Public Housing Admissions...

Science.gov (United States)

2011-08-17

... Proposed Information Collection to OMB Public Housing Admissions/Occupancy Policies AGENCY: Office of the...: Public Housing Admissions/Occupancy Policies. OMB Approval Number: 2577-0220. Form Numbers: None... the Paperwork Reduction Act. The Department is soliciting public comments on the subject proposal...

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-10-29

... follows: ``All workers TTM Technologies, including on-site leased workers from Kelly Services and Aerotek... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-64,993] TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site Leased Worker From Orbotech...

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...

48 CFR 1313.106 - Soliciting competition, evaluation of quotations or offers, award and documentation.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Soliciting competition, evaluation of quotations or offers, award and documentation. 1313.106 Section 1313.106 Federal Acquisition... PROCEDURES Procedures 1313.106 Soliciting competition, evaluation of quotations or offers, award and...

48 CFR 813.106 - Soliciting competition, evaluation of quotations or offers, award and documentation.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Soliciting competition, evaluation of quotations or offers, award and documentation. 813.106 Section 813.106 Federal Acquisition... ACQUISITION PROCEDURES Procedures 813.106 Soliciting competition, evaluation of quotations or offers, award...

48 CFR 5.102 - Availability of solicitations.

Science.gov (United States)

2010-10-01

... ensure that solicitations transmitted using electronic commerce are forwarded to the GPE to satisfy the... in performing the contract. (d) When electronic commerce (see subpart 4.5) is used in the... information that requires additional controls to monitor access and distribution (e.g., technical data...

48 CFR 339.7103 - Solicitation and contract clause.

Science.gov (United States)

2010-10-01

... SPECIAL CATEGORIES OF CONTRACTING ACQUISITION OF INFORMATION TECHNOLOGY Information Security Management...-72, Security Requirements for Federal Information Technology Resources, in solicitations and contracts that involve contractor access to Federal information or Federal information systems. ...

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...

48 CFR 1339.270 - Solicitation provisions and contract clauses.

Science.gov (United States)

2010-10-01

... COMMERCE SPECIAL CATEGORIES OF CONTRACTING ACQUISITION OF INFORMATION TECHNOLOGY Electronic and Information... to 1352.239-71, Electronic and Information Technology, in solicitations for Electronic and...

77 FR 28655 - Notice of Order Soliciting Community Proposals

Science.gov (United States)

2012-05-15

..., including business, educational institutions, and other enterprises, whose access to the national air... tourism); whether the proposed project, if successfully implemented, could serve as a working model for... responsible for developing, implementing, and managing activities related to the air service development zone...

48 CFR 13.106 - Soliciting competition, evaluation of quotations or offers, award and documentation.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Soliciting competition, evaluation of quotations or offers, award and documentation. 13.106 Section 13.106 Federal Acquisition... ACQUISITION PROCEDURES Procedures 13.106 Soliciting competition, evaluation of quotations or offers, award and...

78 FR 14822 - Proposed Information Collection; National Park Service Concessions

Science.gov (United States)

2013-03-07

... together with, if requested by the NPS, a written certification from a certified public accountant (CPA... and respondent burden, we invite the general public and other Federal agencies to take this...: (1) Proposals (partially approved under OMB Control Number 1024- 0125). The public solicitation...

10 CFR 420.32 - Program guidance/solicitation.

Science.gov (United States)

2010-01-01

... SEP and the participating programs in the Office of Energy Efficiency and Renewable Energy; and (2... 10 Energy 3 2010-01-01 2010-01-01 false Program guidance/solicitation. 420.32 Section 420.32 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects...

32 CFR 552.57 - Authorization to solicit.

Science.gov (United States)

2010-07-01

... specific appointment must be made with the individual and must be conducted in family quarters or in other..., whether the agent is employed by a reputable firm. (b) Certain companies seeking solicitation privileges on military installations may arrange personal demonstrations of their products at social gatherings...

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

Program solicitation. Closing date: March 1, 1995

Energy Technology Data Exchange (ETDEWEB)

1995-01-01

This document is a solicitation for small business to participate in innovation research. The Department of Energy (DOE) invites small business concerns to submit grant applications under this thirteenth annual solicitation for the Small Business Innovation Research (SBIR) program. Firms with strong research capabilities in science or engineering in any of the topic areas described in Appendix 1 are encouraged to participate. DOE will support high-quality research or research and development (R and D) on advanced concepts concerning important energy related scientific or engineering problems and opportunities that could lead to significant public benefit if the research is successful. Objectives of this program include increasing private sector commercialization of technology developed through DOE-supported R and D, stimulating technological innovation in the private sector, strengthening the role of small business in meeting Federal research and R and D needs, and improving the return on investment from Federally funded research for economic and social benefits to the Nation.

76 FR 38943 - Notice of Order Soliciting Community Proposals

Science.gov (United States)

2011-07-01

... marketing commitment. A thorough understanding of the target market is essential for the ultimate success of...). Plans should: [cir] Clearly identify the target audience of each component of the proposed... destination or direction using a revenue guarantee, or for general marketing of the airport and the various...

75 FR 62447 - Departmental Offices; Proposed Collections; Comment Requests

Science.gov (United States)

2010-10-08

... Management and Budget. The Office of International Affairs of the Department of the Treasury is soliciting... the formulation of international financial and monetary policies and for the preparation of the U.S... Statistical Reports section of the Introduction) will be revised by adding a paragraph on the proposed new SLT...

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...

Homogenised constitutive model dedicated to reinforced concrete plates subjected to seismic solicitations

International Nuclear Information System (INIS)

Combescure, Christelle

2013-01-01

Safety reassessments are periodically performed on the EDF nuclear power plants and the recent seismic reassessments leaded to the necessity of taking into account the non-linear behaviour of materials when modeling and simulating industrial structures of these power plants under seismic solicitations. A large proportion of these infrastructures is composed of reinforced concrete buildings, including reinforced concrete slabs and walls, and literature seems to be poor on plate modeling dedicated to seismic applications for this material. As for the few existing models dedicated to these specific applications, they present either a lack of dissipation energy in the material behaviour, or no micromechanical approach that justifies the parameters needed to properly describe the model. In order to provide a constitutive model which better represents the reinforced concrete plate behaviour under seismic loadings and whose parameters are easier to identify for the civil engineer, a constitutive model dedicated to reinforced concrete plates under seismic solicitations is proposed: the DHRC (Dissipative Homogenised Reinforced Concrete) model. Justified by a periodic homogenisation approach, this model includes two dissipative phenomena: damage of concrete matrix and internal sliding at the interface between steel rebar and surrounding concrete. An original coupling term between damage and sliding, resulting from the homogenisation process, induces a better representation of energy dissipation during the material degradation. The model parameters are identified from the geometric characteristics of the plate and a restricted number of material characteristics, allowing a very simple use of the model. Numerical validations of the DHRC model are presented, showing good agreement with experimental behaviour. A one dimensional simplification of the DHRC model is proposed, allowing the representation of reinforced concrete bars and simplified models of rods and wire mesh

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...

The co-occurrence of Internet harassment and unwanted sexual solicitation victimization and perpetration: associations with psychosocial indicators.

Science.gov (United States)

Ybarra, Michele L; Espelage, Dorothy L; Mitchell, Kimberly J

2007-12-01

Previous research in offline environments suggests that there may be an overlap in bullying and sexual harassment perpetration and victimization; however to what extent this may be true for perpetration and victimization of Internet harassment and unwanted sexual solicitation is unknown. The Growing Up with Media survey is a national cross-sectional online survey of 1,588 youth, 10-15 years old, who have used the Internet at least once in the last 6 months. Cluster analysis was conducted with four scales: Internet harassment perpetration, Internet harassment victimization, unwanted sexual solicitation perpetration, and unwanted sexual solicitation victimization. A four-cluster solution was identified: youth with little to no involvement (n = 1326; 81.7%); perpetrator-victims of Internet harassment (n = 205; 14.3%); victims of both Internet harassment and unwanted sexual solicitation (n = 45; 3.1%); and perpetrator-victims of Internet harassment and unwanted sexual solicitation (n = 12; .9%). Involvement in Internet harassment and unwanted sexual solicitation was associated with concurrent reports of psychosocial problems including substance use; involvement in offline victimization and perpetration of relational, physical, and sexual aggression; delinquent peers; a propensity to respond to stimuli with anger; poor emotional bond with caregivers; and poor caregiver monitoring as compared with youth with little to no involvement. This was especially true for perpetrator-victims of Internet harassment and unwanted sexual solicitation. Findings were replicated using a frequency-based definition of involvement, suggesting that cluster analysis is useful in identifying subgroups of youth and can be used to guide frequency-based definitions, which are easier to implement across study samples. The majority of youth are not frequently involved in Internet harassment or unwanted sexual solicitation either as victims or as perpetrators. Among those who are, however

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...

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

76 FR 45881 - National Endowment for the Arts; Proposed Collection; Comment Request

Science.gov (United States)

2011-08-01

... desired format, reporting burden (time and financial resources) is minimized, collection instruments are.../or continuing collections of information in accordance with the Paperwork Reduction Act of 1995.... Currently, the NEA is soliciting comments concerning the proposed information collection on grant applicant...

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)

48 CFR 328.311 - Solicitation provision and contract clause on liability insurance under cost-reimbursement...

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Solicitation provision and contract clause on liability insurance under cost-reimbursement contracts. 328.311 Section 328.311 Federal... Insurance 328.311 Solicitation provision and contract clause on liability insurance under cost-reimbursement...

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

Mechanical properties of clayey soils and thermal solicitations

International Nuclear Information System (INIS)

Boisson, J.Y.

1992-01-01

Changes in permeability and mechanical properties of three clayey soils with temperature have been studied by using a special oedometric cell. The action of a thermal solicitation on the fabric and the behavior of the samples is highlighted. 3 figs., 1 tab

"Snooping" as a Distinct Parental Monitoring Strategy: Comparisons With Overt Solicitation and Control.

Science.gov (United States)

Hawk, Skyler T; Becht, Andrik; Branje, Susan

2016-09-01

Parents can use solicitation (asking questions) and control (disclosure rules) to obtain information about adolescents, but only if youths comply. Snooping might uncover additional information, but also strongly violates privacy expectations. Three studies of parents and adolescents examined distinctions between snooping, solicitation, and control. Differences existed in terms of factor structure and frequency (Studies 1-2), links to perceived invasion (Study 1), correlations with problematic communication, behavior, and relationships (Study 2), and parent-adolescent (dis)agreement about acceptability (Study 3). Snooping is a relatively infrequent monitoring behavior, compared to solicitation and control, but appears to be a stronger indicator of problems in adolescent and family functioning. We discuss implications regarding the necessity and appropriateness of particular parental monitoring behaviors. © 2015 The Authors. Journal of Research on Adolescence © 2015 Society for Research on Adolescence.

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

Science.gov (United States)

2010-12-08

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

29 CFR 779.306 - Leased departments not separate establishments.

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-07-01

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

48 CFR 625.7002 - Solicitation provision and contract clause.

Science.gov (United States)

2010-10-01

... SOCIOECONOMIC PROGRAMS FOREIGN ACQUISITION Arab League Boycott and Related Provisions 625.7002 Solicitation... accordance with DOSAR 625.7001(c): (a) 652.225-70, Arab League Boycott of Israel; and. (b) 652.225-71...

Soliciting scientific information and beliefs in predictive modeling and adaptive management

Science.gov (United States)

Glynn, P. D.; Voinov, A. A.; Shapiro, C. D.

2015-12-01

Post-normal science requires public engagement and adaptive corrections in addressing issues with high complexity and uncertainty. An adaptive management framework is presented for the improved management of natural resources and environments through a public participation process. The framework solicits the gathering and transformation and/or modeling of scientific information but also explicitly solicits the expression of participant beliefs. Beliefs and information are compared, explicitly discussed for alignments or misalignments, and ultimately melded back together as a "knowledge" basis for making decisions. An effort is made to recognize the human or participant biases that may affect the information base and the potential decisions. In a separate step, an attempt is made to recognize and predict the potential "winners" and "losers" (perceived or real) of any decision or action. These "winners" and "losers" include present human communities with different spatial, demographic or socio-economic characteristics as well as more dispersed or more diffusely characterized regional or global communities. "Winners" and "losers" may also include future human communities as well as communities of other biotic species. As in any adaptive management framework, assessment of predictions, iterative follow-through and adaptation of policies or actions is essential, and commonly very difficult or impossible to achieve. Recognizing beforehand the limits of adaptive management is essential. More generally, knowledge of the behavioral and economic sciences and of ethics and sociology will be key to a successful implementation of this adaptive management framework. Knowledge of biogeophysical processes will also be essential, but by definition of the issues being addressed, will always be incomplete and highly uncertain. The human dimensions of the issues addressed and the participatory processes used carry their own complexities and uncertainties. Some ideas and principles are

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...

77 FR 20122 - Proposed Collection of Information: Voucher for Payment of Awards

Science.gov (United States)

2012-04-03

... DEPARTMENT OF THE TREASURY Fiscal Service Proposed Collection of Information: Voucher for Payment... Financial Management Service solicits comments concerning the form ``Voucher for Payment of Awards.'' DATES... of information described below: Title: Voucher for Payment of Awards. OMB Number: 1510-0037. Form...

78 FR 31970 - Notice of Submission of Proposed Information Collection to OMB; Federal Labor Standards Payee...

Science.gov (United States)

2013-05-28

... AGENCY: Office of Labor Relations, HUD. ACTION: Notice. SUMMARY: The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. HUD is soliciting public comments on the subject proposal. The...

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...

76 FR 9025 - Agency Information Collection Activities; Proposed Collection; Comment Request; Good Laboratory...

Science.gov (United States)

2011-02-16

...; (3) equipment inspection, maintenance, calibration, and testing records; (4) documentation of feed...] Agency Information Collection Activities; Proposed Collection; Comment Request; Good Laboratory Practice... for public comment in response to the notice. This notice solicits comments on the good laboratory...

Lease Operations Environmental Guidance Document

Energy Technology Data Exchange (ETDEWEB)

Bureau of Land Management

2001-02-14

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

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

Directory of Open Access Journals (Sweden)

Delly Dominggas Paulina Matrutty

2015-01-01

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

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

International Nuclear Information System (INIS)

2002-01-01

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

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

International Nuclear Information System (INIS)

1996-01-01

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

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...

76 FR 78033 - Agency Information Collection Activities: Proposed Collection, Comment Request; Correction

Science.gov (United States)

2011-12-15

... 40 costs for dual accounting purposes when I do not process the gas? (c) A proposed comparable... requirement to perform accounting for comparison (dual accounting) for gas produced from the lease. Lessees must elect to perform actual dual accounting as defined in 30 CFR 1206.176 or alternative dual...

Jointly Production and Correlated Maintenance Optimization for Parallel Leased Machines

Directory of Open Access Journals (Sweden)

Tarek ASKRI

2017-04-01

Full Text Available This paper deals with a preventive maintenance strategy optimization correlated to production for a manufacturing system made by several parallel machines under lease contract. In order to minimize the total cost of production and maintenance by reducing the production system interruptions due to maintenance activities, a correlated group preventive maintenance policy is developed using the gravity center approach (GCA. The aim of this study is to determine an economical production plan and an optimal group preventive maintenance interval Tn at which all machines are maintained simultaneously. An analytical correlation between failure rate of machines and production level is considered and the impact of the preventive maintenance policy on the production plan is studied. Finally, the proposed maintenance policy GPM is compared with an individual simple strategy approach IPM in order to illustrate its efficiency.

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...

17 CFR 230.254 - Solicitation of interest document for use prior to an offering statement.

Science.gov (United States)

2010-04-01

... subject to the antifraud provisions of the federal securities laws. No solicitation or acceptance of money... document for use prior to an offering statement. 230.254 Section 230.254 Commodity and Securities Exchanges...-Conditional Small Issues Exemption § 230.254 Solicitation of interest document for use prior to an offering...

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.

75 FR 47282 - Notice of Amendment No. 003 to the Solicitation for Cooperative Agreement Applications (SCAA...

Science.gov (United States)

2010-08-05

... DEPARTMENT OF DEFENSE Defense Logistics Agency Notice of Amendment No. 003 to the Solicitation for Cooperative Agreement Applications (SCAA) Issued on May 5, 2009 AGENCY: Defense Logistics Agency, DOD. ACTION: Amended solicitation for cost sharing cooperative agreement applications. SUMMARY: The Defense Logistics...

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...

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

32 CFR 644.488 - Soliciting applications for purchase of chapels.

Science.gov (United States)

2010-07-01

... 300, the DE will solicit applications by public advertising. Advertising will consist of publication of notice in newspapers, paid advertising when necessary, posting of notices in public places, and...

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...

75 FR 70940 - Notice of Proposed Information Collection for Public Comment: 2011 Rental Housing Finance Survey

Science.gov (United States)

2010-11-19

...The proposed information collection requirement described below will be submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The Department is soliciting public comments on the subject proposal.

76 FR 23859 - Financial Management Service Proposed Collection of Information; Financial Institution Agreement...

Science.gov (United States)

2011-04-28

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service Proposed Collection of... Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial... collection. By this notice, the Financial Management Service solicits comments concerning the FMS 458 and FMS...

76 FR 2395 - Agency Information Collection Activities; Proposed Collection; Comment Request; Customer/Partner...

Science.gov (United States)

2011-01-13

... comment in response to the notice. This notice solicits comments on voluntary customer satisfaction...] Agency Information Collection Activities; Proposed Collection; Comment Request; Customer/Partner Service... collection of information they conduct or sponsor. ``Collection of information'' is defined in 44 U.S.C. 3502...

77 FR 8260 - Agency Information Collection Activities; Proposed Collection; Comment Request; Medical Device...

Science.gov (United States)

2012-02-14

... will be used to evaluate risks associated with medical devices which will enable FDA to take...] Agency Information Collection Activities; Proposed Collection; Comment Request; Medical Device Reporting... comment in response to the notice. This notice solicits comments on medical device reporting (MDR...

76 FR 52735 - Agency Information Collection Activities: Proposed Information Collection; Comment Request

Science.gov (United States)

2011-08-23

... the Board of Governors of the Federal Reserve System (Board) to promulgate regulations governing capital distributions. OTS Control No. 1550-0059 was, therefore, transferred to the FRB under OMB Control... to the FRB. Comments are solicited on: a. Whether the proposed collection of information is necessary...

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.

45 CFR 2544.125 - Who has the authority to solicit and accept or reject a donation?

Science.gov (United States)

2010-10-01

... reject a donation? 2544.125 Section 2544.125 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE SOLICITATION AND ACCEPTANCE OF DONATIONS § 2544.125 Who has the authority to solicit and accept or reject a donation? The Chief Executive Officer (CEO...

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.

77 FR 43428 - Financial Management Service; Proposed Collection of Information: Minority Bank Deposit Program...

Science.gov (United States)

2012-07-24

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of... Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial... collection. By this notice, the Financial Management Service solicits comments concerning form FMS 3144...

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.

49 CFR 1510.7 - Air transportation advertisements and solicitations.

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Air transportation advertisements and solicitations. 1510.7 Section 1510.7 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY ADMINISTRATIVE AND PROCEDURAL RULES PASSENGER CIVIL AVIATION SECURITY SERVICE...

48 CFR 3027.409 - Solicitation provisions and contract clauses.

Science.gov (United States)

2010-10-01

... containing the basic clause unless the HCA approves an exclusion. Additional non-conflicting alternates may... and contract clauses. 3027.409 Section 3027.409 Federal Acquisition Regulations System DEPARTMENT OF..., AND COPYRIGHTS Rights in Data and Copyrights 3027.409 Solicitation provisions and contract clauses...

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

77 FR 40392 - Self-Regulatory Organizations; EDGX Exchange, Inc.; Notice of Filing of Proposed Rule Changes To...

Science.gov (United States)

2012-07-09

... prepared by the self-regulatory organization. The Commission is publishing this notice to solicit comments.... I. Self-Regulatory Organization's Statement of the Terms of Substance of the Proposed Rule Change.... [[Page 40393

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.

77 FR 16258 - Notice of Public Scoping Meetings on an Environmental Impact Statement for Proposed Outer...

Science.gov (United States)

2012-03-20

... an Environmental Impact Statement for Proposed Outer Continental Shelf Gulf of Mexico Eastern... initiating in preparation for completing an Environmental Impact Statement (EIS) under the National... and Gas Lease Sale 224: Eastern Planning Area, Final Supplemental Environmental Impact Statement (OCS...

32 CFR 234.13 - Soliciting, vending, and debt collection.

Science.gov (United States)

2010-07-01

... advertising, collecting private debts or soliciting alms upon the Pentagon Reservation is prohibited. This..., advertising to sell or rent property of Pentagon Reservation employees or their immediate families. (c... or for the benefit of welfare funds for their members, after compliance with the requirements of...

32 CFR 552.75 - Factors in suspending solicitation privileges.

Science.gov (United States)

2010-07-01

... MILITARY RESERVATIONS AND NATIONAL CEMETERIES REGULATIONS AFFECTING MILITARY RESERVATIONS Solicitation on... extent it to the company he represents. This decision will be based on the circumstances of the...; and (d) Other matters that show the company's guilt or failure to take reasonable corrective or...

48 CFR 3413.107 - Solicitation and evaluation of quotations.

Science.gov (United States)

2010-10-01

... evaluation of quotations. 3413.107 Section 3413.107 Federal Acquisition Regulations System DEPARTMENT OF... PURCHASE PROCEDURES General 3413.107 Solicitation and evaluation of quotations. (a)-(c) [Reserved] (d... quotations, that information must also be provided to all other potential quoters, by amending the request...

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.

75 FR 52393 - Proposed Data Collection; Comment Request: New Markets Tax Credit (NMTC) Program-Allocation...

Science.gov (United States)

2010-08-25

... DEPARTMENT OF THE TREASURY Community Development Financial Institutions Fund Proposed Data... Institutions (CDFI) Fund, Department of the Treasury, is soliciting comments concerning the New Markets Tax... comments to Rosa Martinez, Acting NMTC Program Manager, Community Development Financial Institutions Fund...

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...

75 FR 5849 - Financial Management Service; Proposed Collection of Information: Claim Against the United States...

Science.gov (United States)

2010-02-04

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of... Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial... collection. By this notice, the Financial Management Service solicits comments concerning the Form FMS-1133...

48 CFR 1815.208 - Submission, modification, revision, and withdrawal of proposals. (NASA supplements paragraph (b))

Science.gov (United States)

2010-10-01

... late proposal criteria do not apply to Announcements of Opportunity, NASA Research Announcements, and Small Business Innovative Research (SBIR) Phase I and Phase II solicitations, and Small Business... Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE ADMINISTRATION CONTRACTING METHODS AND CONTRACT...

78 FR 56658 - Notice of Solicitation of Applications for Allocation of Tariff Rate Quotas on the Import of...

Science.gov (United States)

2013-09-13

... DEPARTMENT OF COMMERCE International Trade Administration Notice of Solicitation of Applications... Weave Such Fabrics in the United States AGENCY: Department of Commerce, International Trade Administration. ACTION: The Department of Commerce (Department) is soliciting applications for an allocation of...

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...

48 CFR 22.1505 - Solicitation provision and contract clause.

Science.gov (United States)

2010-10-01

....222-19, Child Labor—Cooperation with Authorities and Remedies, in all solicitations and contracts for... contract clause. 22.1505 Section 22.1505 Federal Acquisition Regulations System FEDERAL ACQUISITION... contract clause. (a) Except as provided in paragraph (b) of 22.1503, insert the provision at 52.222-18...

7 CFR 3431.5 - Solicitation of veterinarian shortage situations.

Science.gov (United States)

2010-01-01

... Secretary reserves the right to solicit veterinarian shortage situations every year or every three years, as... of nominations that may be submitted by each State animal health official. (e) Nominations... the position is not secured. (f) Nominating Official. The State animal health official in each state...

Bond Indenture Consent Solicitations as a Debt Management Tool

Directory of Open Access Journals (Sweden)

Jamie A. Anderson-Parson

2015-07-01

Full Text Available Many companies in recent years are seeking new ways to manage their debt liabilities. Companies with outstanding debt securities can engage in a variety of transactions with bond holders. Choices will depend to some extent on whether or not the company has access to cash and is able to purchase in the open market or through cash tender offer, or if without cash, by making an exchange offer of new securities for existing securities. Often in either case, there is a bond indenture consent solicitation needed to waive or amend existing bond terms, the announcement of which signals management’s intent to the market. Given the increasing prevalence of this practice as a debt management tool, this study seeks to determine whether it is truly perceived to be value enhancing by stockholders. Using an event study of 50 companies announcing bond indenture consent solicitations, we find that shareholders do benefit, and companies appear well served by this practice.

77 FR 49818 - Agency Information Collection Activities; Proposed Collection; Comment Request; Bar Code Label...

Science.gov (United States)

2012-08-17

...] Agency Information Collection Activities; Proposed Collection; Comment Request; Bar Code Label... allow 60 days for public comment in response to the notice. This notice solicits comments on the bar... technology. Bar Code Label Requirement for Human Drug and Biological Products--(OMB Control Number 0910-0537...

78 FR 79009 - Proposed Information Collection; Radiation Sampling and Exposure Records (Pertains to Underground...

Science.gov (United States)

2013-12-27

... soliciting comments concerning the proposed information collection for updating Radiation Sampling and... exposed with no adverse effects have been established and are expressed as working levels (WL). The... mandatory samplings. Records must include the sample date, location, and results, and must be retained at...

76 FR 6493 - Notice of Intent to Prepare an Environmental Impact Statement for the Proposed K Road/Moapa Band...

Science.gov (United States)

2011-02-04

... Impact Statement for the Proposed K Road/Moapa Band of Paiute Indians Photovoltaic Solar Facility, Clark... U.S.C. 415, is the BIA approval of a solar energy ground lease and associated agreements entered... proposed solar generation facility to an existing substation on a transmission line with a rating up to 500...

32 CFR 552.69 - Application by companies to solicit on military installations in the United States, its...

Science.gov (United States)

2010-07-01

....69 Application by companies to solicit on military installations in the United States, its territories, or the Commonwealth of Puerto Rico. Before a company may be accredited to solicit on a military installation, the commander must receive a letter of application, signed by the company's president or vice...

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...

48 CFR 411.171 - Solicitation provisions and contract clauses.

Science.gov (United States)

2010-10-01

... provision at 452.211-70, Brand Name or Equal, in solicitations, other than those for construction, where “brand name or equal” purchase descriptions are used. (b) Contracting officers shall insert the clause at..., Attachment to Statement of Work/Specifications, when there are attachments to the description (statement of...

48 CFR 1237.7003 - Solicitation provisions and contact clause.

Science.gov (United States)

2010-10-01

... and the clause at (TAR) 48 CFR 1252.237-72, Prohibition on Advertising, in solicitations and contracts for training services when the content and/or presentation of the course is controlled by DOT. (b... descriptive information (i.e., dated material such as resumes, company and/or personnel qualifications) to...

48 CFR 15.408 - Solicitation provisions and contract clauses.

Science.gov (United States)

2010-10-01

... incentive contract is contemplated; or (2) Its Alternate II, if a cost-plus-incentive-fee contract is contemplated. (b) Price Reduction for Defective Certified Cost or Pricing Data. The contracting officer shall... Certified Cost or Pricing Data, in solicitations and contracts when it is contemplated that certified cost...

77 FR 31690 - Proposed Information Collection (Rehabilitation Needs Inventory) Activity: Comment Request

Science.gov (United States)

2012-05-29

...The Veterans Benefits Administration (VBA), Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed revision of a currently approved collection, and allow 60 days for public comment in response to the notice. This notice solicits comments on information needed to determine a claimant's entitlement to vocational rehabilitation services.

75 FR 6793 - Proposed Information Collection (Rehabilitation Needs Inventory) Activity: Comment Request

Science.gov (United States)

2010-02-10

...The Veterans Benefits Administration (VBA), Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice. This notice solicits comments on information needed to determine a claimant's entitlement to vocational rehabilitation services.