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

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...

Gulf of Mexico Sales 142 and 143: Central and western planning areas

International Nuclear Information System (INIS)

1992-11-01

This environmental impact statement (EIS) addresses two proposed Federal actions, lease Sales 142 and 143, that will offer for lease Gulf of Mexico Outer Continental Shelf (OCS) areas that may contain economically recoverable oil and gas resources. The lease sales are proposed for 1993 and include lease blocks in the Central Gulf of Mexico Planning Area (CPA) and Western Gulf of Mexico Planning Area (WPA). Up to 10,099 blocks will be available for lease under the two proposed actions; only a small percentage is expected to be actually leased. On average, 401 blocks in the Central Gulf and 264 blocks in the Western Gulf have been leased in individual Gulf of Mexico OCS lease sales since 1984. Of the blocks that will be leased as a result of the two proposed actions, only a portion will be drilled and result in subsequent production. The scoping process was used to obtain information and comments on the proposed actions and the potential environmental effects from diverse interests, including the affected States, Federal agencies, the petroleum industry, environmental and public interest groups, and concerned individuals. This volume, Volume 2, reports on impacts from Sales 142 and 143

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

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...

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

Science.gov (United States)

2013-07-16

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

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

Science.gov (United States)

2013-08-23

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

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

Science.gov (United States)

2013-10-28

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

Gulf of Mexico Sales 142 and 143: Central and western planning areas

International Nuclear Information System (INIS)

1992-11-01

This environmental impact statement (EIS) addresses two proposed Federal actions, lease Sales 142 and 143, that will offer for lease Gulf of Mexico Outer Continental Shelf (OCS) areas that may contain economically recoverable oil and gas resources. The lease sales are proposed for 1993 and include lease blocks in the Central Gulf of Mexico Planning Area (CPA) and Western Gulf of Mexico Planning Area (WPA). Up to 10,099 blocks will be available for lease under the two proposed actions; only a small percentage is expected to be actually leased. On average, 401 blocks in the Central Gulf and 264 blocks in the Western Gulf have been leased in individual Gulf of Mexico OCS lease sales since 1984. Of the blocks that will be leased as a result of the two proposed actions, only a portion will be drilled and result in subsequent production. The scoping process was used to obtain information and comments on the proposed actions and the potential environmental effects from diverse interests, including the affected States, Federal agencies, the petroleum industry, environmental and public interest groups, and concerned individuals. The input from these sources aided in the identification of significant issues, possible alternatives to the proposed actions, and potential mitigating measures

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.

30 CFR 256.32 - Notice of sale.

Science.gov (United States)

2010-07-01

... bids shall be filed, and the place, date and hour at which bids shall be opened. The notice shall... conditions of the sale. (b) Tracts shall be offered for lease by competitive sealed bidding under conditions specified in the notice of lease sale and in accordance with all applicable laws and regulations. A...

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

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

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...

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...

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

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.

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.

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...

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…

Gulf of Mexico sales 142 and 143: Central and western planning areas. Draft environmental impact statement. Volume 2. Sections IV.D through IX

International Nuclear Information System (INIS)

1992-04-01

The EIS is a description of the environmental aspects and impacts of oil and gas activities resulting from these lease sales or the states bordering the Gulf of Mexico. The report provides a description of the areas, the affected environment, and the environmental consequences; it discusses the proposed actions, issues and areas of concern, and the major differences of holding these lease sales

Gulf of Mexico Sales 142 and 143: Central and western planning areas. Draft environmental impact statement. Volume 1. Sections I through IV.C

International Nuclear Information System (INIS)

1992-04-01

The EIS is a description of the environmental aspects and impacts of oil and gas activities resulting from these lease sales or the states bordering the Gulf of Mexico. The report provides a description of the areas, the affected environment, and the environmental consequences; it discusses the proposed actions, issues and areas of concern, and the major differences of holding these lease sales

BEFORE THE SALE RIGHTS TO AGRICULTURAL LAND

Directory of Open Access Journals (Sweden)

KUSTOVSKA О.

2017-05-01

Full Text Available One of the most important problems of the Ukrainian economy is the formation of a civilized land market. We have to admit that the process of formation of private ownership of land in Ukraine entered into a protracted and uncertain nature. Another introduction in Ukraine of the moratorium on sale of agricultural land due to the lack of resolution of many land issues and not sformovat market infrastructure. Because for the majority of producers of agricultural products the sale of lease rights is an innovation. On the sale of lease rights still they are almost not heard, and especially not used in practice, although the possibility of disposal of property rights, which is owned and leasehold, provided by norms of the Civil code of Ukraine. The issue of land bidding (auction is relevant, because the law of Ukraine set the priority of this method of trading in the sale or lease of land. The auction is open and transparent way the exclusion of land resources of the territorial community, that is, eliminates the influence of corruption and receipt of funds in local budgets adds the ability to invest in the economy of human settlements and agriculture. Among the economic benefits to the development industry is not only improving the investment climate, replenishment of budgets of all levels and approaching the level of EU countries in matters of land. Holding of auctions is very attractive from the point of view of filling the local budget, the sale of land has its advantages, namely a quick and significant revenue. The lease right may be alienated in accordance with the current legislation of Ukraine and some legislative solution is not needed. The procedure of land auctions includes the following steps: 1. The organizer of land sales (public authority or local authority determines the list of land plots of state or municipal property and rights thereto, which are exposed at the land auction as separate lots. 2. The decision of a public authority or

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

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...

Gulf of Mexico Sales 139 and 141: Central and western planning areas. Final environmental impact statement. Volume 1: Sections 1 through 4.C. Final report

International Nuclear Information System (INIS)

1991-10-01

The report is Volume I of two volumes. The EIS is a description of the environmental aspects and impacts of oil and gas activities resulting from these lease sales or the States bordering the Gulf of Mexico. It provides a description of the areas, the affected environment, and the environmental consequences; it describes the proposed actions, issues and areas of concern, and the major differences of holding these lease sales

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.

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

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.

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.

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 64099 - Notice of Competitive Coal Lease Sale, Wyoming

Science.gov (United States)

2011-10-17

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

25 CFR 226.2 - Sale of leases.

Science.gov (United States)

2010-04-01

... satisfactory evidence of his good faith and ability to comply with all provisions of the notice of sale... than 25 percent of the cash bonus offered as a guaranty of good faith. Any and all bids shall be... Osage Tribal Council may also request the Superintendent to undertake the preparation, advertisement and...

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.

24 CFR 1715.20 - Unlawful sales practices-regulatory provisions.

Science.gov (United States)

2010-04-01

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

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.

14 CFR 93.27 - Sale and lease of Arrival Authorizations.

Science.gov (United States)

2010-01-01

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

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.

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

Science.gov (United States)

2010-07-01

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

Summary of regional geology, petroleum potential, resource assessment and environmental considerations for oil and gas lease sale area No. 56

Science.gov (United States)

Dillon, William P.; Klitgord, Kim D.; Paull, Charles K.; Grow, John A.; Ball, Mahlon M.; Dolton, Gordon L.; Powers, Richard B.; Khan, Abdul S.; Popenoe, Peter; Robb, James M.; Dillon, William P.

1980-01-01

This report summarizes our general knowledge of the petroleum potential, as well as problems and hazards associated with development of petroleum resources in the area proposed for nominations for lease sale number 56. This area includes the U.S. eastern continental margin from the North Carolina-Virginia border south to approximately Cape Canaveral, Florida and from three miles from shore, seaward to include the upper Continental Slope and inner Blake Plateau. The area for possible sales is shown in figure 1; major physiographic features of the region are shown in figure 2.No wells have been drilled for petroleum within this proposed lease area and no significant commercial production has been obtained onshore in the Southeast Georgia Embayment. The COST GE-1 stratigraphic test well, drilled on the Continental Shelf off Jacksonville, Fla. (fig- 1), reached basement at 3,300 m. The bottom third of the section consists of dominantly continental rocks that are typically poor sources of petroleum (Scholle, 1979) and the rocks that contain organic carbon adequate for generation of petroleum at the well are seen in seismic profiles always at shallow subbottom depths, so they probably have not reached thermal maturity. However, seismic profiles indicate that the sedimentary deposits thicken markedly in a seaward direction where more of the section was deposited under marine conditions; therefore, commercial accumulations of petroleum offshore are more likely.Several potential sources of environmental hazard exist. Among the most important are hurricanes, the Gulf Stream, and earthquakes. The potential danger from high wind, waves, storm surges, and storm-driven currents associated with hurricanes is obvious. Evidence for significant bottom scour by the Gulf Stream is abundant; such scour is a threat to the stability of bottom-mounted structures. The fast-flowing water also will hamper floating drill rigs and control of drill strings. A major earthquake of about magnitude

An oilspill risk analysis for the Gulf of Mexico outer continental shelf lease area; regional environmental impact statement

Science.gov (United States)

LaBelle, R.P.

1982-01-01

An oilspill risk analysis was conducted for the Gulf of Mexico Outer Continental Shelf (OCS)lease area region. Results of the analysis can be used to determine relative risks associated with oil production in different regions to be offered in OCS Lease Sales 72, 74, and 79. The analysis considered the probability of spill occurrences based on historical trends; likely movement of oil slicks based on a climatological model; and locations of major environmental resources which could be vulnerable to spilled oil. The times between spill occurrence and contact with resources were estimated to aid in estimating slick characteristics. Critical assumptions made for this particular analysis were (1) that oil exists in the lease area, and (2) that oil will be, found and produced from tracts sold in sales 72, 74, and 79. On the basis of a most likely resource estimate of 241 million barrels of oil to be produced over an 18-year production life from sales to be held in 1983 (sales 72, 74, 79), it was calculated that approximately one oilspill of 1,000 barrels or larger will occur. The estimated probability that one or more oilspills of 1,000 barrels or larger will occur and contact land after being at sea less than 30 days is 41-percent. For a high resource estimate case of sales to be held in 1983, 717 million barrels are estimated to be produced over an 18-year production life with an 83-percent chance of one or more spills of 1,000 barrels or larger occurring and contacting land within 30 days. These results depend upon the routes and methods chosen to transport oil from OCS platforms to shore. Given a total development scenario in which 5.6 billion barrels of oil are estimated to be present and produced, it was calculated that 18 oilspills of 1,000 barrels or larger will occur over the 40-year production life of the proposed lease area. The estimated probability that one or more oilspills of 1,000 barrels or larger will occur and contact land after being at sea less than

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.

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

Science.gov (United States)

2010-01-01

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

Gulf of Mexico Sales 147 and 150: Central and Western planning areas. Final environmental impact statement, Volume 1: Sections 1 through 4.C

Energy Technology Data Exchange (ETDEWEB)

1993-11-01

This Final Environmental Impact Statement (EIS) covers the proposed 1994 Gulf of Mexico OCS oil and gas lease sales [Central Gulf of Mexico Sale 147 (March 1994) and Western Gulf of Mexico Sale 150 (August 1994)]. This document includes the purpose and background of the proposed actions, the alternatives, the descriptions of the affected environment, and the potential environmental impacts of the proposed actions and alternatives. Proposed mitigating measures and their effects are analyzed, in addition to potential cumulative impacts resulting from proposed activities.

Gulf of Mexico Sales 157 and 161: Central and western planning areas final environmental impact statement, Volume I: Sections I through IV.C

International Nuclear Information System (INIS)

1995-11-01

This Final Environmental Impact Statement (EIS) covers the proposed 1996 Gulf of Mexico OCS oil and gas lease sales [Central Gulf of Mexico Sale 157 (March 1996) and Western Gulf of Mexico Sale 161 (August 1996)]. This document includes the purpose and background of the proposed actions, the alternatives, the descriptions of the affected environment, and the potential environmental impacts of the proposed actions and alternatives. Proposed mitigating measures and their potential effects are analyzed, in addition to potential cumulative impacts resulting from proposed activities

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...

Evaluation of Results from Sales Promotion Activities

Directory of Open Access Journals (Sweden)

Olimpia Ban

2007-02-01

Full Text Available An essential element of the sales promotion strategy and not only is the evaluation of the results obtained from the activities performed. Due to their nature and applicability, the evaluation of the sales promotion is much easier to be achieved, but it raises some problems. Using a hypothetical example, we have tried to develop a "classic" evaluation model of the specialty literature.

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.

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.

Gulf of Mexico sales 147 and 150: Central and western planning areas. Draft environmental impact statement. Volume 1. Sections I through IV.C. Draft report

International Nuclear Information System (INIS)

1993-04-01

The Draft Environmental Impact Statement (EIS) covers the proposed 1994 Gulf of Mexico OCS oil and gas lease sales (Central Gulf of Mexico Sale 147 (March 1994) and Western Gulf of Mexico Sale 150 (August 1994)). The document includes the purpose and background of the proposed actions, the alternatives, the description of the affected environment, and the potential environmental impacts of the proposed actions and alternatives. Proposed mitigating measures and their effects are analyzed, in addition to potential cumulative impacts resulting from proposed activities

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

Science.gov (United States)

2013-08-08

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

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.

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

Science.gov (United States)

2013-07-12

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

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.

47 CFR 74.851 - Certification of equipment; prohibition on manufacture, import, sale, lease, offer for sale or...

Science.gov (United States)

2010-10-01

... shall include labeling and make clear in all sales, marketing, and packaging materials, including online... low power auxiliary stations that operate in the core TV bands (channels 2-51, excluding channel 37...

Leasing nemovitostí

OpenAIRE

BRONCOVÁ, Jana

2010-01-01

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

Truth in Leasing.

Science.gov (United States)

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

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

78 FR 32001 - Public Notice for a Change in Use of Aeronautical Property and Long-Term Lease Approval at...

Science.gov (United States)

2013-05-28

... International Airport approved Airport Layout Plan (ALP). There is to be no sale or transfer of property rights... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Public Notice for a Change in Use of Aeronautical Property and Long-Term Lease Approval at Harrisburg International Airport (MDT), Middletown, PA...

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...

Gulf of Mexico Sales 139 and 141: Central and western planning areas. Final environmental impact statement. Volume 2: Sections 4.D. through 9. Final report

International Nuclear Information System (INIS)

1991-10-01

The report is Volume II of two volumes. The EIS is a description of the environmental aspects and impacts of oil and gas activities resulting from these lease sales or the States bordering the Gulf of Mexico. The volume continues with Environmental Consequences; Consultation and Coordination; Bibliography and Special References; Preparers; Glossary; and the Appendices

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

Science.gov (United States)

Mead, Walter J.; Sorensen, Philip Edward

1980-01-01

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

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.

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.

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

Energy Technology Data Exchange (ETDEWEB)

1980-11-01

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

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

Science.gov (United States)

2011-03-15

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

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

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.

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...

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.

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

Leadership models and behaviors for sales executives. What drives success and the best results?

Directory of Open Access Journals (Sweden)

Dünnweber Matthias

2017-07-01

Full Text Available The paper analyses the effectiveness of the best leadership models and behaviours that are used by sales executives. Although, the impact of the most common characteristics and behaviours used in sales have been researched very well, recent research has only very limited results on a comparison of the most successful leadership personality traits and behaviours depending on companies’ situation and the context. In this paper we analyse two different situations: dynamic environment and stable environment. The context in this paper refers to the area sales. The paper will provide an explanation of the most successful leadership style used in sales and the characteristics of it and why they are also very useful in a sales process. Additionally, we will analyse the effectiveness of these characteristics in the two different situations of a company and exclusively in the sales context. We argue that the characteristics can be defined as the most effective one in every situation and context. We will develop a theoretical overview that shows clearly the best leadership traits and behaviours for each of the two situations in sales that is based on a literature research. The theoretical frameworks will be adjusted and confirmed with three senior sales executives from three different industries. The results of this paper will provide sales executives useful and easy to understand information about the advantages and disadvantages of the different leadership traits and behaviours depending on the context in and situation.

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.

Full Service Leasing

OpenAIRE

Richter, Ján

2009-01-01

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

new lease accounting and health care.

Science.gov (United States)

Berman, Mindy

2016-05-01

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

Advantages and disadvantages of leasing

Directory of Open Access Journals (Sweden)

Katarzyna Wiśniewska

2012-12-01

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

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.

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...

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.

Leasing Into the Sun: A Mixed Method Analysis of Transactions of Homes with Third Party Owned Solar

Energy Technology Data Exchange (ETDEWEB)

Hoen, Ben [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Rand, Joseph [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Adomatis, Sandra [Adomatis Appraisal Service, Punta Gorda, FL (United States)

2017-01-01

This analysis is the first to examine if homes with third-party owned (TPO) PV systems are unique in the marketplace as compared to non-PV or non-TPO PV homes. This is of growing importance as the number of homes with TPO systems is nearly a half of a million in the US currently and is growing. A hedonic pricing model analysis of 20,106 homes that sold in California between 2011 and 2013 is conducted, as well as a paired sales analysis of 18 pairs of TPO PV and non-PV homes in San Diego spanning 2012 and 2013. The hedonic model examined 2,914 non-TPO PV home sales and 113 TPO PV sales and fails to uncover statistically significant premiums for TPO PV homes nor for those with pre-paid leases as compared to non-PV homes. Similarly, the paired sales analysis does not find evidence of an impact to value for the TPO homes when comparing to non-PV homes. Analyses of non-TPO PV sales both here and previously have found larger and statistically significant premiums. Collection of a larger dataset that covers the present period is recommended for future analyses so that smaller, more nuanced and recent effects can be discovered.

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...

30 CFR 256.50 - Dating of leases.

Science.gov (United States)

2010-07-01

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

25 CFR 162.605 - Negotiation of leases.

Science.gov (United States)

2010-04-01

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

23 CFR 710.407 - Leasing.

Science.gov (United States)

2010-04-01

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

Optimal Lease Contract for Remanufactured Equipment

Science.gov (United States)

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

2018-03-01

In the last two decades, the business of lease products (or equipment) has grown significantly, and many companies acquire equipment through leasing. In this paper, we propose a new lease contract under which a product (or equipment) is leased for a period of time with maximum usage per period (e.g. 1 year). This lease contract has only a time limit but no usage limit. If the total usage per period exceeds the maximum usage allowed in the contract, then the customer (as a lessee) will be charged an additional cost. In general, the lessor (OEM) provides a full coverage of maintenance, which includes PM and CM under the lease contract. It is considered that the lessor offers the lease contract for a remanufactured product. We presume that the price of the lease contract for the remanufactured product is much lower than that of a new one, and hence it would be a more attractive option to the customer. The decision problem for the lessee is to select the best option offered that fits to its requirement, and the decision problem for the lessor is find the optimal maintenance efforts for a given price of the lease option offered. We first find the optimal decisions independently for each party, and then the joint optimal decisions for both parties.

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

Data.gov (United States)

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

National Alliance of Business Sales Techniques and Results (STAR).

Science.gov (United States)

Golightly, Steven J.

This paper presents an overview of the Sales Techniques and Results (STAR) training program developed by the National Alliance of Business in conjunction with IBM. The STAR training program can be used to help vocational directors, teachers, and counselors to be better salespersons for cooperative education or job placement programs. The paper…

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

77 FR 67362 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-11-09

... Transportation's Federal Highway Administration and Federal Aviation Administration are joint lead agencies for.... 20120358, Draft Supplement, BOEM, 00, Gulf of Mexico Outer Continental Shelf (OCS) Oil and Gas Lease Sales: 2013-2014 Western Planning Area Lease Sales 233: Central Planning Area Lease Sales 231, Comment Period...

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...

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.

47 CFR 18.107 - Definitions.

Science.gov (United States)

2010-10-01

..., biological, or chemical effects such as heating, ionization of gases, mechanical vibrations, hair removal and... other noncommunication purposes. (g) Consumer ISM equipment. A category of ISM equipment used or... include sale or lease, offer for sale or lease, advertising for sale or lease, the import or shipment or...

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

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

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.

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...

76 FR 38650 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-07-01

... Disposition of the Property Either Through Transfer, Donations, or Sale, Downtown Seattle, WA, Comment Period... Outer Continental Shelf Oil and Gas Lease Sales: 2012 Central Planning Area Lease Sales: 216 and 222...

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...

30 CFR 256.80 - Leases of other minerals.

Science.gov (United States)

2010-07-01

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

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

Directory of Open Access Journals (Sweden)

Almir Ljeskovica

2014-06-01

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

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

Science.gov (United States)

2010-04-01

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

18 CFR 367.18 - Criteria for classifying leases.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

Yaskova, Natalia; Alekseeva, Tatyana

2017-10-01

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

LEASE AS INSTITUTE OF OBLIGATORY AND REAL RIGHTS

Directory of Open Access Journals (Sweden)

Damir Kontrec

2016-01-01

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

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

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

Science.gov (United States)

2002-09-01

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

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)

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.

Leveraged Leasing in the Federal Sector.

Science.gov (United States)

1983-12-01

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

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

Science.gov (United States)

2010-04-01

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

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

2010-04-01

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

7 CFR 765.252 - Lease of security.

Science.gov (United States)

2010-01-01

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

Teaching Ethics with Apartment Leases.

Science.gov (United States)

Pomerenke, Paula J.

1998-01-01

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

13 CFR 120.870 - Leasing Project Property.

Science.gov (United States)

2010-01-01

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

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.

47 CFR 76.978 - Leased access annual reporting requirement.

Science.gov (United States)

2010-10-01

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

12 CFR 560.41 - Leasing.

Science.gov (United States)

2010-01-01

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

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

OpenAIRE

Penttinen, Jussi

2013-01-01

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

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.

[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.

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…

Sales of healthy snacks and beverages following the implementation of healthy vending standards in City of Philadelphia vending machines.

Science.gov (United States)

Pharis, Meagan L; Colby, Lisa; Wagner, Amanda; Mallya, Giridhar

2018-02-01

We examined outcomes following the implementation of employer-wide vending standards, designed to increase healthy snack and beverage options, on the proportion of healthy v. less healthy sales, sales volume and revenue for snack and beverage vending machines. A single-arm evaluation of a policy utilizing monthly sales volume and revenue data provided by the contracted vendor during baseline, machine conversion and post-conversion time periods. Study time periods are full calendar years unless otherwise noted. Property owned or leased by the City of Philadelphia, USA. Approximately 250 vending machines over a 4-year period (2010-2013). At post-conversion, the proportion of sales attributable to healthy items was 40 % for snacks and 46 % for beverages. Healthy snack sales were 323 % higher (38·4 to 162·5 items sold per machine per month) and total snack sales were 17 % lower (486·8 to 402·1 items sold per machine per month). Healthy beverage sales were 33 % higher (68·2 to 90·6 items sold per machine per month) and there was no significant change in total beverage sales (213·2 to 209·6 items sold per machine per month). Revenue was 11 % lower for snacks ($US 468·30 to $US 415·70 per machine per month) and 21 % lower for beverages ($US 344·00 to $US 270·70 per machine per month). Sales of healthy vending items were significantly higher following the implementation of employer-wide vending standards for snack and beverage vending machines. Entities receiving revenue-based commission payments from vending machines should employ strategies to minimize potential revenue losses.

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,

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

Fire Sales and House Prices

DEFF Research Database (Denmark)

Andersen, Steffen; Meisner Nielsen, Kasper

We exploit a natural experiment in Denmark to investigate when forced sales lead to fire sale discounts. Forced sales result from sudden deaths of house owners in an institutional environment in which beneficiaries are forced to settle the estate, and hence sell the house, within 12 months. We...... and the urgency of the sale also affect the average discount: Discounts are larger when house prices contract, in thin markets where demand is lower, and when the sale is more likely to be a fire sale because of financial or liquidity constraints. Late fire sales are more likely when the house price...... forced sales lead to fire sale discounts....

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...

DNR Land Records Search Portal

Science.gov (United States)

- ENGINEERING PLAT FILE 311 - AK STATE LAND SUR 312 - UNORGANIZED BOROUGH 313 - RECORD OF SURVEY 314 - EASEMENT - ARCHAEOLOGICAL SITE 513 - PARK USE PERMIT 521 - SUBDIVISION SALE COMP 522 - AGRICULTURAL SALE COMP 523 - ODDLOT UPLAND 539 - OTHER SALE NON-COMP 541 - SUBDIVISION LEASE COMP 542 - AGRICULTURAL LEASE COMP 543 - ODDLOT

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.

The Research Results of the Individual Competences Influence on Direct Sales

Directory of Open Access Journals (Sweden)

Barbara A. Sypniewska

2009-10-01

Full Text Available The article presents the influence of individual competences on the effects of sales consultants efforts working at few well-known cosmetic companies specializing in direct sales multi-level marketing. The research proves dependence between individual competences and the level of effects. The competences profile derived from the analyses, characteristic for each study group, stresses the benefits and practical implications of this research.

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...

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

Science.gov (United States)

2013-02-08

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

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...

Fire Sales and House Prices

DEFF Research Database (Denmark)

Andersen, Steffen; Meisner Nielsen, Kasper

2017-01-01

This study investigates when forced sales of real estate turn into fire sales by using a natural experiment that allows us to separate supply and demand effects: Forced sales result from sudden death of house owners and are thus unrelated to current market conditions. We find that forced sales...

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.

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.

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 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.

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...

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...

30 CFR 260.130 - What criteria does MMS use for selecting bidding systems and bidding system components?

Science.gov (United States)

2010-07-01

... in § 260.110 to tracts selected for any OCS lease sale, we may, at our discretion, consider the... denote a ranking. (a) Providing fair return to the Federal Government; (b) Increasing competition; (c... in OCS lease sales. ...

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...

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.

Oil sales up, gasoline sales down

International Nuclear Information System (INIS)

Tusa, J.

1999-01-01

Sales of petroleum products rose by 4.3 % in 1998 compared to 1997, and totalled 9.15 million tonnes. Sales of traffic fuels increased by 1.1 %, and those of heating and fuel oil by 3.7 %. The last time sales of petroleum products were at an equivalent level was back in 1990

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...

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.

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

Science.gov (United States)

2010-07-01

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

Cost/Benefit Analysis of Leasing Versus Purchasing Computers

National Research Council Canada - National Science Library

Arceneaux, Alan

1997-01-01

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

Sales of diesel fuel up, gasoline sales down

International Nuclear Information System (INIS)

Nupponen, J.

2000-01-01

The combined sales of petroleum products in Finland during 1999 totalled more than nine million tonnes, which was little changed from the figure for 1998. Sales of traffic fuels increased, while those of fuel oil fell. Diesel fuel sales reached a record level, while sales of gasoline continued their downward trend

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.

SALES DOCUMENTS IN PURCHASE AND SALE TRANSACTIONS OF STEAM COAL IN POLAND

Directory of Open Access Journals (Sweden)

Anna Galik

2015-06-01

Full Text Available This article describes sales documents in purchase and sale transactions of steam coal in Poland. In relation to introducing the excise tax on steam coal at the beginning in 2012, additional requirements appeared in documents during the sale of goods. Now the seller is obliged to issue various documents depending on the type of the buyer and the destination of goods. The article presents the coal sales documents for households, companies with no tax payment and companies with tax payment. The purpose of this article is to present complicated and time-consuming procedures during the sale of goods, as a result of the current excise tax on steam coal. In conclusion the author identify new solutions that are beneficial for the seller and the buyer.

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. ...

21 CFR 1314.100 - Sales limits for mail-order sales.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Sales limits for mail-order sales. 1314.100 Section 1314.100 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE RETAIL SALE OF SCHEDULED LISTED CHEMICAL PRODUCTS Mail-Order Sales § 1314.100 Sales limits for mail-order sales. (a) Each...

Commercial sales: the Common European Sales Law compared to the Vienna Sales Convention

NARCIS (Netherlands)

Loos, M.B.M.; Schelhaas, H.

2013-01-01

If the Common European Sales Law (CESL) is adopted, commercial parties will have the opportunity to choose between two international legal instruments for the regulation of their international commercial sales contracts. Whereas CESL is available to both consumer and commercial sales contracts, the

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...

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...

Sales Education Efficacy: Examining the Relationship between Sales Education and Sales Success

Science.gov (United States)

Bolander, William; Bonney, Leff; Satornino, Cinthia

2014-01-01

Sales education is on the rise and for good reason. Statistics say that sales jobs will continue to grow at a rapid rate over the next few years. Many universities are preparing their students to start their careers in the professional selling function through the inclusion of sales education in their business curriculum. Yet little research…

AORN sales professional course.

Science.gov (United States)

Moss, R; Thompson, J

1996-04-01

The sales professional course "Introduction to the Operating Room" offered by the AORN Center for Nursing Practice, Health Policy, and Research is an introductory program in OR etiquette. Its purpose is to provide sales professionals a working knowledge of OR protocol for them to function appropriately in OR settings. Sales professionals who have completed this course establish mutually beneficial perioperative partnerships with OR personnel. Sales professionals' effectiveness is strengthened as a result of their newly acquired knowledge of OR protocol, and patient safety is protected. An AORN Certificate of Recognition is awarded on completion of the course.

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...

Geothermal : A Regulatory Guide to Leasing, Permitting, and Licensing in Idaho, Montana, Oregon, and Washington.

Energy Technology Data Exchange (ETDEWEB)

Bloomquist, R.Gordon

1991-10-01

The actual geothermal exploration and development may appear to be a simple and straightforward process in comparison to the legal and institutional maze which the developer must navigate in order to obtain all of the federal, state, and local leases, permits, licenses, and approvals necessary at each step in the process. Finally, and often most difficult, is obtaining a contract for the sale of thermal energy, brine, steam, or electricity. This guide is designed to help developers interested in developing geothermal resource sites in the Bonneville Power Administration Service Territory in the state of Idaho, Montana, Oregon, and Washington better understand the federal, state, and local institutional process, the roles and responsibilities of each agency, and how and when to make contact in order to obtain the necessary documents.

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...

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

Science.gov (United States)

2010-07-01

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

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...

Fuel oil and kerosene sales 1994

International Nuclear Information System (INIS)

1995-01-01

This publication contains the 1994 survey results of the ''Annual Fuel Oil and Kerosene Sales Report'' (Form EIA-821). This is the sixth year that the survey data have appeared in a separate publication. Prior to the 1989 report, the statistics appeared in the Petroleum Marketing Annual (PMA)for reference year 1988 and the Petroleum Marketing Monthly (PMM) for reference years 1984 through 1987. The 1994 edition marks the 11th annual presentation of the results of the ongoing ''Annual Fuel Oil and Kerosene Sales Report'' survey. Distillate and residual fuel oil sales continued to move in opposite directions during 1994. Distillate sales rose for the third year in a row, due to a growing economy. Residual fuel oil sales, on the other hand, declined for the sixth year in a row, due to competitive natural gas prices, and a warmer heating season than in 1993. Distillate fuel oil sales increased 4.4 percent while residual fuel oil sales declined 1.6 percent. Kerosene sales decreased 1.4 percent in 1994

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...

State Level Point-of-Sale Policy Priority as a Result of the FSPTCA.

Science.gov (United States)

Moreland-Russell, Sarah; Combs, Todd; Jones, Janice; Sorg, Amy A

2015-01-01

The Family Smoking Prevention and Tobacco Control Act (FSPTCA) give the U.S. Food and Drug Administration (FDA) unprecedented power to regulate tobacco products. One of the most significant provisions of the law allows state and local governments to adopt and enforce tobacco control legislation restricting the time, place, and manner (but not the content) of tobacco advertising. However, there is still reluctance among states and localities for mass adoption of laws due to challenges associated with legal feasibility and lack of U.S.-based evidence in effectiveness. The Center for Public Health Systems Science conducted interviews with key tobacco control contacts in 48 states at two time points (2012 and 2014) since the passage of the FSPTCA to assess the influence of the law on point-of-sale policy development in their state tobacco programs. Logistic regression results show that point-of-sale policy importance is growing post-FSPTCA, and that key influencers of this importance are states' tobacco control histories and environments, including that related to excise taxes and smoke free air policies. The adoption of smokefree and tax policies has become commonplace across the U.S., and the quality and extent of these laws and prevailing political will increasingly impact the ability of states to work in emerging tobacco control policy areas including those directed at the point of sale.

State level point-of-sale policy priority as a result of the FSPTCA

Directory of Open Access Journals (Sweden)

Sarah Moreland-Russell PhD MPH

2015-10-01

Full Text Available The Family Smoking Prevention and Tobacco Control Act (FSPTCA give the U.S. Food and Drug Administration (FDA unprecedented power to regulate tobacco products. One of the most significant provisions of the law allows state and local governments to adopt and enforce tobacco control legislation restricting the time, place, and manner (but not the content of tobacco advertising. However, there is still reluctance among states and localities for mass adoption of laws due to challenges associated with legal feasibility and lack of U.S.-based evidence in effectiveness. The Center for Public Health Systems Science conducted interviews with key tobacco control contacts in 48 states at two time points (2012 and 2014 since the passage of the FSPTCA to assess the influence of the law on point-of-sale policy development in their state tobacco programs. Logistic regression results show that point-of-sale policy importance is growing post-FSPTCA, and that key influencers of this importance are states' tobacco control histories and environments, including that related to excise taxes and smoke free air policies. The adoption of smokefree and tax policies has become commonplace across the U.S., and the quality and extent of these laws and prevailing political will increasingly impact the ability of states to work in emerging tobacco control policy areas including those directed at the point of sale.

75 FR 3746 - Draft Program Comment for the Department of the Navy for the Disposition of Historic Vessels

Science.gov (United States)

2010-01-22

... foreign nation by sale, lease, grant, loan, barter, transfer or otherwise. These six methods of final... nation by sale, lease, grant, loan, barter, transfer or otherwise. These six methods of final disposition... engineering, weapons systems, or other upgrades that represent a revolutionary change in naval design or...

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...

Determinants and antecedents of sales organization effectiveness

Directory of Open Access Journals (Sweden)

Andrea Razum

2011-12-01

Full Text Available The fundamental objective of this paper was to identify and analyze the main antecedents of sales organization effectiveness in order to offer the guidelines for improving the standard sales practice. In addition to the customary challenges of achieving anticipated sales results, rising pressures of the contemporary business environment underscore the importance of establishing a more effective sales organization. The aim of the empirical research was to identify the sources of effectiveness of sales organizations based on the comparison between two groups of organizations, namely, the relatively high and low performing ones. The concept of sales performance was observed through five distinct factors: sales management activities, sales force characteristics, sales organization design and sales force effectiveness with regard to the sales outcome of these organizations and their behavior. The analysis of the results led to the conclusion that the most important sources of sales effectiveness are the activities of sales managers targeted towards monitoring and rewarding. Moreover, sales managers in relatively more effective organizations reported much higher satisfaction with the design of sales territories. Sales people in effective companies are highly motivated and committed to the organization. In addition, they are also considerably better at achieving high levels of outcome performance. The research presents an addition to a number of similar studies conducted worldwide but, more importantly, it contributes to the exceptionally small number of sales management studies carried out in Croatia. For a more complete analysis it would be necessary to include the variables of the external environment and examine the potential moderating impact of product type and industry on the overall sales effectiveness.

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

Science.gov (United States)

2010-07-01

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

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...

Marketing/Sales Students' Understanding of What Counts as Sales

Science.gov (United States)

Hoshower, Leon; Gupta, Ashok K.

2009-01-01

Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…

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.

77 FR 2979 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-01-20

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

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...

Better sales networks.

Science.gov (United States)

Ustüner, Tuba; Godes, David

2006-01-01

Anyone in sales will tell you that social networks are critical. The more contacts you have, the more leads you'll generate, and, ultimately, the more sales you'll make. But that's a vast oversimplification. Different configurations of networks produce different results, and the salesperson who develops a nuanced understanding of social networks will outshine competitors. The salesperson's job changes over the course of the selling process. Different abilities are required in each stage of the sale: identifying prospects, gaining buy-in from potential customers, creating solutions, and closing the deal. Success in the first stage, for instance, depends on the salesperson acquiring precise and timely information about opportunities from contacts in the marketplace. Closing the deal requires the salesperson to mobilize contacts from prior sales to act as references. Managers often view sales networks only in terms of direct contacts. But someone who knows lots of people doesn't necessarily have an effective network because networks often pay off most handsomely through indirect contacts. Moreover, the density of the connections in a network is important. Do a salesperson's contacts know all the same people, or are their associates widely dispersed? Sparse networks are better, for example, at generating unique information. Managers can use three levers--sales force structure, compensation, and skills development--to encourage salespeople to adopt a network-based view and make the best possible use of social webs. For example, the sales force can be restructured to decouple lead generation from other tasks because some people are very good at building diverse ties but not so good at maintaining other kinds of networks. Companies that take steps of this kind to help their sales teams build better networks will reap tremendous advantages.

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...

24 CFR 35.82 - Scope and applicability.

Science.gov (United States)

2010-04-01

... Development LEAD-BASED PAINT POISONING PREVENTION IN CERTAIN RESIDENTIAL STRUCTURES Disclosure of Known Lead-Based Paint and/or Lead-Based Paint Hazards Upon Sale or Lease of Residential Property § 35.82 Scope and..., with the exception of the following: (a) Sales of target housing at foreclosure. (b) Leases of target...

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...

The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

OpenAIRE

Alin Eliodor Tanase; Traian Ovidiu Calota; Florin Razvan Oncioiu

2018-01-01

t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

PRODUCING NEW SALES MATERIAL FOR INTERNATIONAL SALES OF HOLIDAY CLUB KATINKULTA

OpenAIRE

Sipilä, Marjo

2011-01-01

The aim of this action based thesis was to create new sales material in English for international sales of Holiday Club Katinkulta. The material concentrates on the services offered in the spa hotel side. The spa hotel was sold to its former owner Holiday Club Resorts ltd during the thesis writing process and all sales material required updating after the ownership change. The new sales material is produced for the aid of daily sales work of sales representatives in the field of internati...

Inventories and sales uncertainty\\ud

OpenAIRE

Caglayan, M.; Maioli, S.; Mateut, S.

2011-01-01

We investigate the empirical linkages between sales uncertainty and firms´ inventory investment behavior while controlling for firms´ financial strength. Using large panels of manufacturing firms from several European countries we find that higher sales uncertainty leads to larger stocks of inventories. We also identify an indirect effect of sales uncertainty on inventory accumulation through the financial strength of firms. Our results provide evidence that financial strength mitigates the a...

Impact of Maryland's 2011 alcohol sales tax increase on alcoholic beverage sales.

Science.gov (United States)

Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H

2016-07-01

Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. We aimed to assess the effects of Maryland's July 1, 2011 three percentage point increase in the alcohol sales tax (6-9%) on beverage-specific and total alcohol sales. Using county-level data on Maryland's monthly alcohol sales in gallons for 2010-2012, by beverage type, multilevel mixed effects multiple linear regression models estimated the effects of the tax increase on alcohol sales. We controlled for seasonality, county characteristics, and national unemployment rates in the main analyses. In the 18 months after the tax increase, average per capita sales of spirits were 5.1% lower (p sales were 3.2% lower (p sales were 2.5% lower (p sales trends in the 18 months prior to the tax increase. Overall, the alcohol sales tax increase was associated with a 3.8% decline in total alcohol sold relative to what would have been expected based on sales in the prior 18 months (p increased alcohol sales taxes may be as effective as excise taxes in reducing alcohol consumption and related problems. Sales taxes also have the added advantages of rising with inflation and taxing the highest priced beverages most heavily.

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...

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.

Sales skills for health-care professionals: the emotional side of sales.

Science.gov (United States)

Nigon, D L

2001-01-01

Health-care sales continues to be an area of opportunity for many laboratory professionals. For those who possess the necessary skills and the desire to enthusiastically embrace the unique challenges of a sales career, a new CLMA publication by CLMR contributor Donna L. Nigon, MT(ASCP), titled Sales Skills for Health-Care Professionals, will provide the knowledge of sales structure and techniques needed to succeed. This Sales Skills excerpt, "The Emotional Side of Sales," describes many of the emotional aspects of sales and selling, including how to handle the transition from a technical or medical role to that of sales representative, relationship building, maintaining personal and professional support systems, dealing with rejection, avoiding burnout, time management, and customer concerns. For more information about this book, please see the order form that accompanies this excerpt, or visit www.clma.org.

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.

12 CFR 616.600 - Definitions.

Science.gov (United States)

2010-01-01

... this part, the following definitions apply: (a) Interests in leases means ownership interests in any... means a sale of a lease or an interest in a lease in which the seller: (1) Retains some risk of loss...

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

Science.gov (United States)

Lestari, C.; Kurniati, N.

2018-04-01

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

76 FR 35721 - Consumer Leasing

Science.gov (United States)

2011-06-20

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

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.

The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

Directory of Open Access Journals (Sweden)

Alin Eliodor Tanase

2018-03-01

Full Text Available t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

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...

Sales Force Recruitment

OpenAIRE

Flaviu MEGHISAN

2008-01-01

The sales plan is put into practice through the tasks associated with sales plan implementation. Whereas sales plan formulation focuses on "doing the right things," implementation emphasizes "doing things right." The three major tasks involved in implementing a sales plan are (1) salesforce recruitment and selection, (2) salesforce training, and (3) salesforce motivation and compensation.

75 FR 22623 - Outer Continental Shelf (OCS) Mid-Atlantic Proposed Oil and Gas Lease Sale 220 and Geological and...

Science.gov (United States)

2010-04-29

... (canceling the Sale); (3) implementing appropriate restrictions on oil and gas activities based on... during scoping help us form the content of the EIS and are summarized for Departmental decisionmakers... City State University Fine Arts Complex, 1704 Weeksville Road, Elizabeth City, North Carolina 27909...

12 CFR 714.4 - What are the lease requirements?

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-01-01

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

Key personality traits of sales managers.

Science.gov (United States)

Lounsbury, John W; Foster, Nancy A; Levy, Jacob J; Gibson, Lucy W

2014-01-01

Sales managers are crucial for producing positive sales outcomes for companies. However, there has been a relative dearth of scholarly investigations into the personal attributes of sales managers. Such information could prove important in the recruitment, selection, training needs identification, career planning, counseling, and development of sales managers. Drawing on Holland's vocational theory, we sought to identify key personality traits that distinguish sales managers from other occupations and are related to their career satisfaction. The main sample was comprised of a total of 978 sales managers employed in a large number of companies across the United States (along with a comparison sample drawn from 79,512 individuals from other professional occupations). Participants completed an online version of Resource Associates' Personal Style Inventory as well a measure of career satisfaction. Our sample of 978 sales managers had higher levels of Assertiveness, Customer Service Orientation, Extraversion, Image Management, Optimism, and Visionary Style; and lower levels of Conscientiousness, Agreeableness, Intrinsic Motivation, Openness, and Tough-Mindedness than a sample of 79,512 individuals in a variety of other occupations. Nine of these traits were significantly correlated with sales managers' career satisfaction. Based on the results, a psychological profile of sales managers was presented as were implications for their recruitment, selection, training, development, and mentoring.

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

76 FR 71595 - Outer Continental Shelf (OCS), Eastern Gulf of Mexico, Oil and Gas Lease Sales for Years 2012-2017

Science.gov (United States)

2011-11-18

... Information Service, 5301 Shawnee Road, Springfield, Virginia 22312, or by telephone: (703) 605-6000 or (800... in the Lloyd Ridge and Henderson areas; it is immediately south of the Sale 224 Area. For more...

Does the Evidence Make a Difference in Consumer Behavior? Sales of Supplements Before and After Publication of Negative Research Results

Science.gov (United States)

Emanuel, Ezekiel J.; Miller, Franklin G.

2008-01-01

Objective To determine if the public consumption of herbs, vitamins, and supplements changes in light of emerging negative evidence. Methods We describe trends in annual US sales of five major supplements in temporal relationship with publication of research from three top US general medical journals published from 2001 through early 2006 and the number of news citations associated with each publication using the Lexus-Nexis database. Results In four of five supplements (St. John’s wort, echinacea, saw palmetto, and glucosamine), there was little or no change in sales trends after publication of research results. In one instance, however, dramatic changes in sales occurred following publication of data suggesting harm from high doses of vitamin E. Conclusion Results reporting harm may have a greater impact on supplement consumption than those demonstrating lack of efficacy. In order for clinical trial evidence to influence public behavior, there needs to be a better understanding of the factors that influence the translation of evidence in the public. PMID:18618194

Auction Sale Data

Data.gov (United States)

General Services Administration — This dataset contains sale data information for Agency reported items sold via GSA Auctions® Sales. The data is for closed sales during FY2009. GSA Auctions® offers...

INNOVATIVE SALES METHODS

Directory of Open Access Journals (Sweden)

Roxana L. IONESCU

2014-06-01

Full Text Available Companies operating in a global economy that is constantly changing and developming, especially during the financial crisis and political instability. It is necessary to adapt and develop sales methods in such environment. For large companies who base their activity on sales it has become a necessity to learn different types of sales approaches because their knowledge enables them to grow the number of customers and therefore the sales and the turnover. This paper aims to exame the most effective sales methods used on the highly sensitive economic and social environment – the insurance market. In the field of insurances, the sales process is even more important because sellers need to sell an intangible product that may materialize in the future, but there is no certainty.

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

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

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.

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 ...

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...

RESEARCH ON CUSTOMER SATISFACTION DEGREE AT THE STORE MOBEXPERT PITEŞTI, IN ORDER TO IMPROVE THE SALES RESULTS

Directory of Open Access Journals (Sweden)

BRUTU MĂDĂLINA

2015-07-01

Full Text Available This paper presents a detailed research of customer satisfaction at the store Mobexpert Pitesti, in order to identify the main causes that led to their possible dissatisfaction. Starting from these results, the paper also aims at identifying a range of solutions designed to improve sales activity. Therefore we defined the research purpose and objectives, designed the questionnaire, defined the variables and established the research hypotheses. The sample of research consisted of the customers of the store Mobexpert Pitesti, men and women aged between 18 and over 55, with middle, high and very high incomes. A single operator collected the data inside Mobexpert Piteşti for two days, using a 3 minute questionnaire. Analyzing the research results, we conclude that there is a high degree of customer satisfaction for the store Mobexpert Piteşti, that it can be further increased by applying the following improvement directions: increasing service quality, better customer understanding, training the sales force through e-learning, motivating the sales force more effectively through a satisfactory system of salaries and bonuses and, not least, increasing the impact of marketing actions.

Fuel oil and kerosene sales 1992

International Nuclear Information System (INIS)

1993-01-01

This publication contains the 1992 survey results of the ''Annual Fuel Oil and Kerosene Sales Report'' (Form EIA-821). This is the fourth year that the survey data have appeared in a separate publication. Prior to the 1989 report, the statistics appeared in the Petroleum Marketing Annual (PMA) for reference year 1988 and the Petroleum Marketing Monthly (PMM for reference years 1984 through 1987. The 1992 edition marks the ninth annual presentation of the results of the ongoing ''Annual Fuel Oil and Kerosene Sales Report'' survey. Except for the kerosene and on-highway diesel information, data presented in Tables 1 through 12 (Sales of Fuel Oil and Kerosene) present results of the EIA-821 survey. Tables 13 through 24 (Adjusted Sales of Fuel Oil and Kerosene) include volumes that are based on the EIA-821 survey but have been adjusted to equal the products supplied volumes published in the Petroleum Supply Annual (PSA)

Fuel oil and kerosene sales 1995

International Nuclear Information System (INIS)

1996-09-01

This publication contains the 1995 survey results of the ''Annual Fuel Oil and Kerosene Sales Report'' (Form EIA-821). This is the seventh year that the survey data have appeared in a separate publication. Except for the kerosene and on-highway diesel information, data presented in Tables 1 through 12 (Sales of Fuel Oil and Kerosene) present results of the EIA-821 survey. Tables 13 through 24 (Adjusted Sales of Fuel Oil and Kerosene) include volumes that are based on the EIA-821 survey but have been adjusted to equal the product supplied volumes published in the Petroleum Supply Annual (PSA). 24 tabs

Fuel oil and kerosene sales 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-09-01

This publication contains the 1995 survey results of the ``Annual Fuel Oil and Kerosene Sales Report`` (Form EIA-821). This is the seventh year that the survey data have appeared in a separate publication. Except for the kerosene and on-highway diesel information, data presented in Tables 1 through 12 (Sales of Fuel Oil and Kerosene) present results of the EIA-821 survey. Tables 13 through 24 (Adjusted Sales of Fuel Oil and Kerosene) include volumes that are based on the EIA-821 survey but have been adjusted to equal the product supplied volumes published in the Petroleum Supply Annual (PSA). 24 tabs.

Editorial: Sales Strategy (2010

Directory of Open Access Journals (Sweden)

Chris McPhee

2010-09-01

Full Text Available The editorial theme for this issue of the OSBR is Sales Strategy. While "marketing" is everything a company does to build interest in its offers, "sales" consists of converting these offers into cash. By "sales strategy," we refer to all sales planning and process development activities leading up to the actual selling of a product or service. In his recent blog post at MaRS Discovery District, Mark Zimmerman answered a question he is frequently asked by the founders of startups: "How do we find a good sales person?" In short, his answer is "Don't." This is not meant as a slight to sales professionals, but rather, Zimmerman is advocating that companies should not equate having sales professionals to having a sales strategy. Sales professionals have a critical role to play in a company's success, but they are being given an impossible task if asked to sell something that has not been validated with customers. Zimmerman explains that sales professionals should be hired only once a company has validated that the value proposition resonates with customers and that the sales model will be effective. This lesson also applies to established companies, where existing sales staff require this same foundation to be effective. So how does a company determine whether its value proposition resonates with customers? The answer, of course, is to talk to customers. In the OSBR and elsewhere, the need for early customer input is a dominant theme in recent discussions of product development, marketing, and now sales strategy. By talking to customers, listening to how they describe their needs, and interpreting how their needs could be met, a value proposition can tested and refined. It is far more efficient and effective to iteratively refine a value proposition before attempting to sell than to attempt a salvage operation in response to slumping sales. Customer input is also a critical ingredient in developing an effective sales strategy. In this issue of the

revenue management–sales relationship

OpenAIRE

Noone, B. M; Hultberg, T.

2011-01-01

Revenue management and sales staffs collaborate substantially in making decisions regarding rate setting, accepting group business, and forecasting. However, according to a survey of 82 sales and revenue management executives at three hotel chains (47 revenue managers and 35 sales executives), hotels could foster even better coordination between revenue management and sales by educating each group regarding the other group’s responsibilities. This might reduce sales staff frustrations about t...

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...

Oil product sales in 2010 - Results per product and per district

International Nuclear Information System (INIS)

Korman, Bernard; Lauverjat, Jean

2011-11-01

This document proposes tables of data corresponding to sales of different oil products (super unleaded petrol, Diesel fuel, domestic heating oil, heavy fuels) in metropolitan France in 2011, in the French districts and regions, and in the coastal districts and regions for the maritime sector (fishing activity, ships).

Joint bidding restriction policy for selective E and P firms in the US Gulf of Mexico OCS: How persuasive is its effectiveness?

International Nuclear Information System (INIS)

Iledare, Omowumi O.; Pulsipher, Allan G.

2007-01-01

The principal Minerals Management Service (MMS) policy or regulation intended to promote competition (or inhibit collusion) in the lease market is the Restricted Joint Bidders List. It is compiled and published twice a year and applies to all lease sales held during the subsequent six-month period or until the next list is issued. This paper applies descriptive and econometric analyses to data on lease sales in the US Gulf of Mexico OCS region to evaluate the effectiveness of this policy. In the aggregate, empirical analyses suggest that the imposition of joint bid restrictions on some E and P firms reduces bidding effectiveness for petroleum leases on the OCS. The patterns of bidding for leases on the OCS by E and P firms restricted from bidding jointly do not seem to indicate anticompetitive behavior. Further, joint bidding is found to be consistently associated with higher average high bids and this seems to be consistent with, and perhaps enhances competition in the lease market

Social Networks and Sales Performance

Directory of Open Access Journals (Sweden)

Danny Pimentel Claro

2011-05-01

Full Text Available This paper argues that an informal network can itself be a basis for the increase in a sales manager’s performance. Informal networks create a structure that surpasses the formal hierarchical structure defined by the firm. We concentrated on the advice network and considered two different views of network structure that claim to have impact on performance. To explore this claim, we examined whether sales managers develop either a highly cohesive network structure (i.e. Coleman’s view or one containing structural holes (i.e. Burt’s view in order to achieve higher sales. We also investigated the matter of tie strength put forward by Granovetter in his seminal 1973 work. Census data was collected from about 500 personnel from an agricultural input retailer having 23 divisions. Estimates from a sample of 101 sales managers showed the importance of a highly cohesive structure (degree centrality for the three measures of sales manager’s performance. The strong ties have a positive impact on performance, suggesting the importance of building up strong bonds with network contacts. Sales managers’ age, time within the retailer and education also influence performance. These results imply that firms should stimulate contacts among personnel to spread technical and commercial information.

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.

Does the evidence make a difference in consumer behavior? Sales of supplements before and after publication of negative research results.

Science.gov (United States)

Tilburt, Jon C; Emanuel, Ezekiel J; Miller, Franklin G

2008-09-01

To determine if the public consumption of herbs, vitamins, and supplements changes in light of emerging negative evidence. We describe trends in annual US sales of five major supplements in temporal relationship with publication of research from three top US general medical journals published from 2001 through early 2006 and the number of news citations associated with each publication using the Lexus-Nexis database. In four of five supplements (St. John's wort, echinacea, saw palmetto, and glucosamine), there was little or no change in sales trends after publication of research results. In one instance, however, dramatic changes in sales occurred following publication of data suggesting harm from high doses of vitamin E. Results reporting harm may have a greater impact on supplement consumption than those demonstrating lack of efficacy. In order for clinical trial evidence to influence public behavior, there needs to be a better understanding of the factors that influence the translation of evidence in the public.

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).

Role of the Sales Manager and it's Intersection with Sales Technology

OpenAIRE

Kennelly, Stephen

2008-01-01

The area of sales management and technology is an expanding and dynamic field of research. Examining the impact and facets of technology in the arena of sales management has been steadily increasing over the past few decades as sales managers and industry seek to benefit from the multiple uses of technology. Large scale quantitative sales research itself in Ireland has been limited over the past 15 years and not since De Burca and Lambkin (1991) performed an analysis of the industry has there...

30 CFR 285.224 - What happens if MMS accepts my bid?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What happens if MMS accepts my bid? 285.224... Renewable Energy Leases Competitive Lease Award Process § 285.224 What happens if MMS accepts my bid? If we... withdraw an OCS area in which we have held a lease sale before you and MMS execute the lease in that area...

Subsalt bids, strategies analyzed from Gulf of Mexico Sale 147

International Nuclear Information System (INIS)

Lerche, I.

1994-01-01

Analysis of the bid distributions for the 10 most expensively acquired blocks at the March 1994 Gulf of Mexico Lease Sale 147 indicates that the global distribution of bids splits into two groups at a bid of around $2 million. Both the low bid group--25 bids--and the high bid group--17 bids--follow approximately log normal distributions with different slopes. On an individual block basis, four blocks had sufficient numbers of bids (≥5) to indicate a statistical ''mix'' of low and high group bids, but no preference with respect to physical location of the blocks is apparent. On a corporate basis, two bidding groups--Amoco on its own or with partners, Anadarko on its own or with partners--each made a sufficient number of bids to indicate that both groups followed a very similar bidding pattern, both of which are approximately log normally distributed, but that the Amoco groups was systematically conservative relative to the Anadarko group. The paper discusses the overall distribution of bids, distribution by blocks, and bids by corporation

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.

76 FR 174 - International Business Machines (IBM), Global Sales Operations Organization, Sales and...

Science.gov (United States)

2011-01-03

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,575; TA-W-74,575D] International Business Machines (IBM), Global Sales Operations Organization, Sales and Distribution Business Manager Roles; One Teleworker Located in Charleston, WV; International Business Machines (IBM), Global Sales Operations Organization, Sales and...

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...

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

International Nuclear Information System (INIS)

Sevalrud, D.L.

1998-01-01

Some of the potential liabilities and obligations of a Lessee upon the assignment, surrender or termination of a freehold oil and gas lease are reviewed. This paper also provides some understanding of where the liabilities and obligations come from so they can be avoided. Suggestions for dealing with the liabilities and obligations are also presented. Sources of liabilities are discussed under two headings: (1) monetary liabilities resulting from contractual provisions and negligent conduct of the Lessee, and (2) performance obligations resulting from contractual provisions and from legislation. It is asserted that proper performance of obligations imposed by the Lease and by legislation will eliminate most problems. Experience in dealing with freehold oil and gas leases demonstrate that there is no substitute for a thorough understanding of each particular form of lease. While acquiring this knowledge may be an onerous task, the cost of not understanding title documents may be far more significant. 7 refs

Significance and Differences of Marketing and Sales Controlling

Directory of Open Access Journals (Sweden)

Karel Havlicek

2013-09-01

Full Text Available Small and medium-sized companies usually perceive controlling in connection with financial management. However, it is a serious mistake which may have very unpleasant consequences for businesses. Such consequences are usually connected with a failure to achieve operational and strategic aims in the area of sales, production, innovation or marketing. For companies, a failure of marketing and sales controlling means that achieving the aims in the area of customer relations management is threatened, which subsequently results in the company´s sales not being fulfilled. This may result in a failure of the corporate strategy in the medium-term, which tends to be followed by a failure of sales and a threat to liquidity. Absence of marketing and sales controlling is usually the most frequent cause of a crisis. Therefore, the aim of the article is to describe the main areas of marketing and sales controlling and its relation to risk management.

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 ...

Effects of Internet Sales Promotion on a Differential Advertising Model

Directory of Open Access Journals (Sweden)

Hui Jiang

2018-01-01

Full Text Available Advertising and sales promotion are two important specific marketing communications tools. In this paper, Internet sales promotion is introduced into a differential advertising model and investigated quantitatively. The conditions for the existence and stability of periodic solutions are obtained. Flip bifurcation of periodic solution is investigated analytically. The results show that the sales promotion parameter can modify the stability of the differential advertising model and lead to chaos through flip bifurcation, the sales level will eventually be no less than a given value by adjusting the value of the sales promotion parameter, and the optimal sales promotion strategy can lead to maximum profit. Numerical results for periodic solutions, bifurcation diagrams, and the effects of sales promotion strategies, which are illustrated with an example, are in good agreement with the theoretical analysis. These results have certain significant theoretical and practical value in related markets.

The influence of sales management control, sales management support and satisfaction with manager on salespeople’s job satisfaction

Directory of Open Access Journals (Sweden)

Erik Ružić

2018-01-01

Full Text Available Salesperson’s job satisfaction is of particular interest to companies because it has been linked to performance and customer retention. Contemporary sales workplace is becoming increasingly complex, but sales managers still, and more than ever, play a significant role in shaping attitudes of their salespeople. Thus, it is important to understand the influence of different sales management practices on salespeople’s satisfaction which leads to better personal and organizational results. The main aim of this paper is to explore the influence of three types of sales management control (behavior-based, knowledge-based and outcome-based control, sales management support and satisfaction with sales manager on salespeople’s job satisfaction. The research was conducted among salesforce in Croatia and Italy and the data were analyzed by the PLS-SEM method. The study shows that knowledge-based control, manager support and satisfaction with manager positively impact salespeople’s job satisfaction. An influence of behavior-based control and outcome-based control was not demonstrated. The findings are partly in line with previous researches, but also provide new insights into aspects of manager-seller relations. The results can help sales managers to shape the target behavior and practices, and make them aware of the importance of their role in achieving job satisfaction among their subordinates. Top and human resource (HR managers can also hire appropriate managers that can be encouraged to implement desired practices.

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

Cigarette sales in pharmacies in the USA (2005-2009).

Science.gov (United States)

Seidenberg, Andrew B; Behm, Ilan; Rees, Vaughan W; Connolly, Gregory N

2012-09-01

Several US jurisdictions have adopted policies prohibiting pharmacies from selling tobacco products. Little is known about how pharmacies contribute to total cigarette sales. Pharmacy and total cigarette sales in the USA were tabulated from AC Nielsen and Euromonitor, respectively, for the years 2005-2009. Linear regression was used to characterise trends over time, with observed trends extrapolated to 2020. Between 2005 and 2009, pharmacy cigarette sales increased 22.72% (p=0.004), while total cigarette sales decreased 17.43% (p=0.015). In 2005, pharmacy cigarette sales represented 3.05% of total cigarette sales, increasing to 4.54% by 2009. Extrapolation of these findings resulted in estimated pharmacy cigarette sales of 14.59% of total US cigarette sales by 2020. Cigarette sales in American pharmacies have risen in recent years, while cigarette sales nationally have declined. If current trends continue, pharmacy cigarette market share will, by 2020, increase to more than four times the 2005 share.

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

Science.gov (United States)

2010-07-01

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

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

Directory of Open Access Journals (Sweden)

Syofrin Syofyan

2017-06-01

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

Análise e avaliação do contrato de leasing : uma abordagem financeira

OpenAIRE

Martinez, Antonio Lopo

2010-01-01

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

Dynamic interaction between markets for leasing and selling automobiles

OpenAIRE

Andrikopoulos, Athanasios; Markellos, Raphael N.

2015-01-01

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

SALES DOCUMENTS IN PURCHASE AND SALE TRANSACTIONS OF STEAM COAL IN POLAND

OpenAIRE

Anna Galik

2015-01-01

This article describes sales documents in purchase and sale transactions of steam coal in Poland. In relation to introducing the excise tax on steam coal at the beginning in 2012, additional requirements appeared in documents during the sale of goods. Now the seller is obliged to issue various documents depending on the type of the buyer and the destination of goods. The article presents the coal sales documents for households, companies with no tax payment and companies with tax payment. The...

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

Science.gov (United States)

Song, Shuang; Poh, K. L.

2017-05-01

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

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...

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

OpenAIRE

Hana Bohušová

2015-01-01

The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating leas...

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

Sales Role-Plays and Mock Interviews: An Investigation of Student Performance in Sales Competitions

Science.gov (United States)

Mani, Sudha; Kothandaraman, Prabakar; Kashyap, Rajiv; Ashnai, Bahar

2016-01-01

Sales competitions provide students with opportunities to apply their understanding of sales. Despite a long tradition of scholarship on sales role-plays, the answer to what drives student performance in sales competitions remains elusive. In this research, we examine how motivation (work engagement) and ability (cognitive aptitude and…

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.

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

The new science of sales force productivity.

Science.gov (United States)

Ledingham, Dianne; Kovac, Mark; Simon, Heidi Locke

2006-09-01

For years, sales managers at many companies have relied on top performers and sheer numbers of sales reps to stay competitive. But while they may have squeaked by on this wing-and-a-prayer technique, their sales teams haven't thrived the way they once did. Today's most successful sales leaders are taking a more scientific approach. Savvy managers are reshaping their tactics in response to changing markets. They are reaching out to new customers in innovative ways. And they are increasing productivity by helping the reps they already have make the most of their skills and resources. Leaders who take a scientific approach to sales force effectiveness have learned to use four levers to boost their reps' productivity in a predictable and manageable way. First, they systematically target their firms' offerings, matching the right products with the right customers. Second, they optimize the automation, tools, and procedures at their disposal, providing reps with the support they need to boost sales.Third, they analyze and manage their reps' performance, measuring both internal processes and results to determine where their teams' strengths and weaknesses are. Fourth, they pay close attention to sales force deployment--how well sales, support, marketing, and delivery resources are matched to customers. These four levers can help sales leaders increase productivity across the board, the authors say, though they have the greatest impact on lower-ranked performers. The overall effect of increasing the average sales per employee can be exponential; it means a company won't have to rely on just a few talented individuals to stay competitive. This is especially important because finding and keeping star salespeople is more difficult than ever. What's more, managers who optimize the sales forces they already have can see returns they never thought possible.

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.

Selling Sales: Factors Influencing Undergraduate Business Students' Decision to Pursue Sales Education

Science.gov (United States)

Allen, Concha; Kumar, Poonam; Tarasi, Crina; Wilson, Holt

2014-01-01

With a better understanding of the typical sales student, sales educators can design and deliver curriculum with a more customer-oriented approach. In order to better understand the decision to pursue sales education, more than 500 undergraduate business students at a large Midwestern university participated in a survey that examined the factors…

Influence of change in sales networks on a firm’s sales strategy

OpenAIRE

Sandau, A. (Alexander)

2014-01-01

Abstract This research revolves around two major theoretical topics: international network and international sales. The study aims to combine both distinct research areas in order to understand how changes in the sales network influence the sales strategy of the firm. The focus is hereby on born global companies respectively international new ventures. ...

BUILDING AN EFFECTIVE SALES FORCE

Directory of Open Access Journals (Sweden)

Ioana Olariu

2016-06-01

Full Text Available Building an effective sales force starts with selecting good salespeople, but good salespeople are very difficult to find. The reason for this is that most sales jobs are very demanding and require a great deal from the salesperson. There are many different types of sales jobs. Before it can hire salespeople, each company must do a careful job analysis to see what particular types of selling and other skills are necessary for each sales job. One task of the market planner is to establish clear objectives each year for the entire sales force, for each region, each sales office, and each salesperson. Sales jobs are different from in-house jobs in some significant ways. Nevertheless, each company must continually work on building and maintaining an effective sales force using the following steps: recruitment, selection, training, compensation and evaluation of each salesperson.

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.

The enhancing impact of friendship networks on sales managers' performance

OpenAIRE

Claro, Danny Pimentel; Laban Neto, Silvio Abrahão; Claro, Priscila Borin de Oliveira

2013-01-01

This paper examines how relationships with friends moderate the impact of professional networks on sales performance. Based on a sample of 204 sales managers in a professional service company, this study presents evidence that friendship networks amplify the effect of sales forces’ professional networks on new product sales as well as on prospecting and converting new deals. Our results offer important insights into the socio-cognitive perspective of sales management literature and suggest th...

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...

Short-sale Constraints and Credit Runs

DEFF Research Database (Denmark)

Venter, Gyuri

), creditors with high private signals are more lenient to roll over debt, and a bank with lower asset quality remains solvent. This leads to higher allocative efficiency in the real economy. My result thus implies that the decrease in average informativeness due to short-sale constraints can be more than......This paper studies how short-sale constraints affect the informational efficiency of market prices and the link between prices and economic activity. I show that under short-sale constraints security prices contain less information. However, short-sale constraints increase the informativeness...... the price of an asset the bank holds. I show that short-selling constraints in the financial market lead to the revival of self-fulfilling beliefs about the beliefs and actions of others, and create multiple equilibria. In the equilibrium where agents rely more on public information (i.e., the price...

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...

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

Science.gov (United States)

2011-04-11

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

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

Directory of Open Access Journals (Sweden)

DRAGICA ODZAKLIESKA

2015-03-01

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

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

An Analysis of Lost Sales

Directory of Open Access Journals (Sweden)

Jeffrey E. Jarrett

2015-08-01

Full Text Available The purpose of this manuscript is to shed light on problems associated with lost sales and the incurring of cost associated with lost sales. An investigation is made to determine if seasonality in sales and lost sales have effects on the efficient operations of supply chains. Optimization is always a goal of management supply chains, but cost increases due to insufficient inventory, low-quality product and the like lead to customers not returning. These are lost sales that occur for many reasons. We study a data set to determine if the ignoring of time series component also has an effect on the variation in lost sales. If so, can we measure the magnitude of the effects of seasonal variation in lost sales, and what are their consequences?

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.

A Sales Representative Is Made: An Innovative Sales Course

Science.gov (United States)

Levin, Michael A.; Peterson, Lori T.

2016-01-01

Job openings for nonscientific business-to-business sales professionals will increase over the next 10 years. A small private university in the Midwest has developed an innovative sales course to help create professionals who are ready to fill this need. This article addresses the challenges of creating a meaningful, hands-on, experiential course…

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.

Editorial: Sales Strategy (2010)

OpenAIRE

Chris McPhee

2010-01-01

The editorial theme for this issue of the OSBR is Sales Strategy. While "marketing" is everything a company does to build interest in its offers, "sales" consists of converting these offers into cash. By "sales strategy," we refer to all sales planning and process development activities leading up to the actual selling of a product or service. In his recent blog post at MaRS Discovery District, Mark Zimmerman answered a question he is frequently asked by the founders of startups: "How do we f...

The Enhancing Impact of Friendship Networks on Sales Managers’ Performance

Directory of Open Access Journals (Sweden)

Danny Pimentel Claro

2013-04-01

Full Text Available This paper examines how relationships with friends moderate the impact of professional networks on sales performance. Based on a sample of 204 sales managers in a professional service company, this study presents evidence that friendship networks amplify the effect of sales forces’ professional networks on new product sales as well as on prospecting and converting new deals. Our results offer important insights into the socio-cognitive perspective of sales management literature and suggest that firms should encourage managers to improve their friendships in order to access valuable information that will enhance customer knowledge and support their sales efforts.

38 CFR 36.4527 - Direct housing loans to Native American veterans on trust lands.

Science.gov (United States)

2010-07-01

.... No service or brokerage fee shall be charged against the Native American veteran-borrower by any..., including, but not limited to, contracts of sale, installment contracts, deeds, leases, bills of sale...

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...

Optimal Portfolio Choice with Wash Sale Constraints

DEFF Research Database (Denmark)

Astrup Jensen, Bjarne; Marekwica, Marcel

2011-01-01

We analytically solve the portfolio choice problem in the presence of wash sale constraints in a two-period model with one risky asset. Our results show that wash sale constraints can heavily affect portfolio choice of investors with unrealized losses. The trading behavior of such investors...

Does legislation to prevent alcohol sales to drunk individuals work? Measuring the propensity for night-time sales to drunks in a UK city.

Science.gov (United States)

Hughes, Karen; Bellis, Mark A; Leckenby, Nicola; Quigg, Zara; Hardcastle, Katherine; Sharples, Olivia; Llewellyn, David J

2014-05-01

By measuring alcohol retailers' propensity to illegally sell alcohol to young people who appear highly intoxicated, we examine whether UK legislation is effective at preventing health harms resulting from drunk individuals continuing to access alcohol. 73 randomly selected pubs, bars and nightclubs in a city in North West England were subjected to an alcohol purchase test by pseudo-drunk actors. Observers recorded venue characteristics to identify poorly managed and problematic (PMP) bars. 83.6% of purchase attempts resulted in a sale of alcohol to a pseudo-intoxicated actor. Alcohol sales increased with the number of PMP markers bars had, yet even in those with no markers, 66.7% of purchase attempts resulted in a sale. Bar servers often recognised signs of drunkenness in actors, but still served them. In 18% of alcohol sales, servers attempted to up-sell by suggesting actors purchase double rather than single vodkas. UK law preventing sales of alcohol to drunks is routinely broken in nightlife environments, yet prosecutions are rare. Nightlife drunkenness places enormous burdens on health and health services. Preventing alcohol sales to drunks should be a public health priority, while policy failures on issues, such as alcohol pricing, are revisited.

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.

27 CFR 11.22 - Consignment sales.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Consignment sales. 11.22... OF THE TREASURY LIQUORS CONSIGNMENT SALES Unlawful Sales Arrangements § 11.22 Consignment sales. Consignment sales are arrangements wherein the trade buyer is under no obligation to pay for distilled spirits...

32 CFR 644.544 - Negotiated sales.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Negotiated sales. 644.544 Section 644.544... ESTATE HANDBOOK Disposal Sale Procedure § 644.544 Negotiated sales. (a) To private parties. Negotiated sales to private parties are not viewed with favor. Generally, such negotiated sales will be approved...

Sales promotions and food consumption.

Science.gov (United States)

Hawkes, Corinna

2009-06-01

Sales promotions are widely used to market food to adults, children, and youth. Yet, in contrast to advertising, practically no attention has been paid to their impacts on dietary behaviors, or to how they may be used more effectively to promote healthy eating. This review explores the available literature on the subject. The objective is to identify if and what literature exists, examine the nature of this literature, and analyze what can be learned from it about the effects of sales promotions on food consumption. The review finds that while sales promotions lead to significant sales increases over the short-term, this does not necessarily lead to changes in food-consumption patterns. Nevertheless, there is evidence from econometric modeling studies indicating that sales promotions can influence consumption patterns by influencing the purchasing choices of consumers and encouraging them to eat more. These effects depend on the characteristics of the food product, sales promotion, and consumer. The complexity of the effects means that sales promotions aiming to encourage consumption of nutritious foods need to be carefully designed. These conclusions are based on studies that use mainly sales data as a proxy for dietary intake. The nutrition (and economics) research communities should add to this existing body of research to provide evidence on the impact of sales promotions on dietary intake and related behaviors. This would help support the development of a sales promotion environment conducive to healthy eating.

Drivers of Sales Innovation in Business-To-Business Firms

DEFF Research Database (Denmark)

Ritter, Thomas; Geersbro, Jens

2014-01-01

This paper defines the term sales innovation, offers an operationalization of the concept, and discusses antecedents of sales innovation in terms of important internal and external drivers. An empirical analysis of 409 B2B firms identifies the internal drivers of sales innovation as increased top...... management focus and increased resource allocation as well as increasing customer and competitor dynamics as external drivers. Despite the suggested positive impact of the degree of competitive pressure on sales innovation, the empirical results suggest a significant negative impact, i.e. competitive...... pressure leads to less innovation in sales. Finally the paper suggests managerial implications as well as avenues of further research in this area....

Problems of sales force turnover and possible solutions

Directory of Open Access Journals (Sweden)

Tihana Poljak

2012-12-01

Full Text Available Fluctuation poses an extremely important problem in the field of sales management and, therefore, it is necessary to research continually its impact on the company as a whole. The aim of this paper is to determine the frequency of fluctuation among the sales staff and sales managers through empirical research while also determining the key factors contributing to a decision to leave the company. Results of research conducted on a sample of sales managers show their belief in the honesty of reasons reported by the sales staff for leaving the company, the importance of financial factors as well as numerous material and non-material instruments of motivation employed in order to keep the fluctuation under control because it creates expenses for the company and increases their own workload, among other reasons. Most sales staff reported a wish for career advancement as their primary motivation for changing jobs, claiming that they are prepared to inform their superiors of that decision without hiding the real reasons etc. From this research it is possible to observe both perspectives – that of sales managers as well as that of the sales staff they manage. Their perspectives contain certain differences, which are understandable considering their respective position within the organization but also reflect human bias.

Developing and Evaluating a Virtual Reality-Based Navigation System for Pre-Sale Housing Sales

Directory of Open Access Journals (Sweden)

Yi-Kai Juan

2018-06-01

Full Text Available Virtual reality (VR technologies have advanced rapidly in the past few years, and many industries have adopted these cutting-edge technologies for diverse applications to improve their industrial competitiveness. VR has also received considerable recognition in the architecture, engineering, and construction industries, because it can potentially reduce project costs, delivery time, and quality risks, by allowing users to experience unbuilt spaces before breaking ground, resolving construction conflicts virtually, and reviewing complex details in immersive environments. In the real estate market, VR can also play an important role in affecting buyers’ housing purchasing decisions, especially for housing markets in Asia, where the pre-sale system is extremely common. Applying VR to the pre-sale housing system is promising, because the concept of pre-sale refers to a strategy adopted by developers that sell housing through agreements on residential units that have not been constructed yet, and VR at this stage could be a useful tool for visual communication in a true-to-scale environment. However, does VR really benefit sales in the housing market? Can clients accept using VR, instead of using traditional materials (i.e., paper-based images and physical models, to navigate and experience housing projects? The objective of this study is to develop a VR-based navigation system for a pre-sale housing project in Taiwan. We invited 30 potential clients to test the system and explore the implications of using it for project navigation. The results reveal that VR enhances the understandings of a project (perceived usefulness and increases clients’ intention to purchase, while the operation of VR (perceived ease-of-use is still the major challenge to affect clients’ satisfaction and the developer’s acceptance with respect to applying it to future housing sales.

Sales Training for Army Recruiter Success: Modeling the Sales Strategies and Skills of Excellent Recruiters

Science.gov (United States)

1987-11-01

strategies used by excellent Army recruiters. Neurolinguistic programming (NLP) was used as the protocol for modeling performance and acquiring...Behavioral and Social Sciences 3001 Eisenhower Avenue, Alexandria, VA 22333-5600 10. PROGRAM ELEMENT. PROJECT. TASK ARE* 4 WORK UNIT...Modeling ’Expert knowledge,, Neurolinguistics Knowledge engineering; Recruiting Sales, &’ Sales cycle Sales skills Sales strategies 20

Final environmental statement for the geothermal leasing program

Energy Technology Data Exchange (ETDEWEB)

1973-12-31

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

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

Directory of Open Access Journals (Sweden)

Lei Lei

2017-01-01

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

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

Science.gov (United States)

2010-07-01

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

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...

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...

29 CFR 779.327 - Wholesale sales.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Wholesale sales. 779.327 Section 779.327 Labor Regulations... Particular Industryâ § 779.327 Wholesale sales. A wholesale sale, of course, is not recognized as a retail sale. If an establishment derives more than 25 percent of its annual dollar volume from sales made at...

Tracking sales activities in agribusiness

OpenAIRE

Li, Jiayu

2015-01-01

Decisions in the sales area, including customer and product selection and margin discipline, shape profits for companies in agribusiness. Management of the sales function takes place at the organizational, managerial, and practitioner level, each of which requires data about the process. Individual salespeople benefit from better knowledge of customers (Dixon & Adamson, 2011), and sales managers benefit from understanding the activities of salespeople. Organizationally, data on sales activiti...

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.

Impact of smoke-free housing policy lease exemptions on compliance, enforcement and smoking behavior: A qualitative study

Directory of Open Access Journals (Sweden)

Pamela Kaufman

2018-06-01

Full Text Available This paper investigates the impacts of smoke-free housing policies on compliance, enforcement and smoking behavior. From 2012 to 2014, we studied two affordable housing providers in Canada with comprehensive smoke-free policies: Waterloo Regional Housing that required new leases to be non-smoking and exempted existing leases, and Yukon Housing Corporation that required all leases (existing and new to be non-smoking. Focus groups and key informant interviews were conducted with 31 housing and public health staff involved in policy development and implementation, and qualitative interviews with 56 tenants. Both types of smoke-free policies helped tenants to reduce and quit smoking. However, exempting existing tenants from the policy created challenges for monitoring compliance and enforcing the policy, and resulted in ongoing tobacco smoke exposure. Moreover, some new tenants were smoking in exempted units, which undermined the policy and maintained smoking behavior. Our findings support the implementation of complete smoke-free housing policies that do not exempt existing leases to avoid many of the problems experienced by staff and tenants. In jurisdictions where exempting existing leases is still required by law, adequate staff resources for monitoring and enforcement, along with consistent and clear communication (particularly regarding balconies, patios and outdoor spaces will encourage compliance. Keywords: Smoke-free policy, Housing, Tobacco smoke pollution, Smoking cessation, Qualitative research

FACTORS AFFECTING THE SALES PERFORMANCE OF PT SKP (A CASE STUDY OF SALES FORCE OF MOORLIFE INDONESIA IN JABODETABEK

Directory of Open Access Journals (Sweden)

Djoni Djoni

2016-05-01

Full Text Available This study discusses the factors that affect the performance of sales in the direct selling business in PT Srirara Kanaka Pratama (PT SKP. Direct selling is part of a growing sector of small and medium businesses, especially in creating alternative jobs. The purpose of this study was to identify and analyze the main factors that affect the performance of sales in PT SKP in Jabodetabek area and formulate its managerial implications. This study used a descriptive analysis to look at the characteristics of the respondent and a multiple linear regression analysis to identify factors that affect the sales performance in PT SKP. The number of respondents in this study is 60 active members. The study results showed that the factors affecting the sales performance in PT SKP are incentives and rewards from sold products. For the managerial implementation in order to improve the sales performance of its members, PT SKP will provide more interesting incentives or bonuses and increase the number of members who receive bonuses as well as the amount of bonuses by creating programs and activities supporting such a condition. It will also create more attractive products of higher selling power as a reward to increase the motivation of members in order to increase sales.Keywords: direct selling, sales performance, multiple linear regression, PT SKP

13 CFR 120.433 - What are SBA's other requirements for sales and sales of participating interests?

Science.gov (United States)

2010-01-01

... for sales and sales of participating interests? 120.433 Section 120.433 Business Credit and Assistance... requirements for sales and sales of participating interests? SBA requires the following: (a) The Lender must be... include, but are not limited to, on-site review/examination assessments, historical performance measures...

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...

78 FR 49061 - Valuation of Federal Coal for Advance Royalty Purposes and Information Collection Applicable to...

Science.gov (United States)

2013-08-12

... following new data elements (xxxi, xxxii, xxxiii, and xxxiv) would apply only to Western Phosphate leases: (xxxi) Sales Units (Wet Tons) would mean the tons of raw ore produced; (xxxii) Sales Units (Dry Tons...

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...

Case studies of geothermal leasing and development on federal lands

Energy Technology Data Exchange (ETDEWEB)

Trummel, Marc

1978-09-29

In response to a widely expressed need to examine the impact of the federal regulatory system on the rate of geothermal power development, the Department of Energy-Division of Geothermal Energy (DGE) has established a Streamlining Task Force in cooperation with appropriate federal agencies. The intent is to find a way of speeding development by modification of existing laws or regulations or by better understanding and mechanization of the existing ones. The initial focus was on the leasing and development of federal lands. How do the existing processes work? Would changes produce positive results in a variety of cases? These are questions which must be considered in a national streamlining process. This report presents case studies of federal leasing actions on seven diverse locations in the western region. Characteristics of existing high geothermal potential areas are quite diverse; geography, environment, industry interest and the attitudes and activities of the responsible federal land management agencies and the interested public vary widely. Included are descriptions of post and current activities in leasing exploration and development and discussions of the probable future direction of activities based on current plans. Implications of these plans are presented. The case studies were based on field interviews with the appropriate State and District BLM officer and with the regional forester's office and the particular forest office. Documentation was utilized to the extent possible and has been included in whole or in part in appendices as appropriate.

Electric sales and revenue: 1993

Energy Technology Data Exchange (ETDEWEB)

1995-01-01

The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour data provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1993. Operating revenue includes energy charges, demand charges, consumer service charges, environmental surcharges, fuel adjustments, and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. Because electric rates vary based on energy usage, average revenue per kilowatthour are affected by changes in the volume of sales. The sales of electricity, associated revenue, and average revenue per kilowatthour data provided in this report are presented at the national, Census division, State, and electric utility levels.

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...

Sales-as-Practice: An Introduction and Methodological Outline to Study Sales Work

OpenAIRE

Geiger, Susi; Kelly, Séamas

2014-01-01

There are strong indications that sales practices are currently being redefined from the ground up and that many of the inherited conceptual models of selling will not hold into a future that is defined by new selling techniques and technologies. This paper introduces a research perspective that can provide an important source of insight into how sales work and salespeople are currently being reconstituted: the sales-as-practice approach. In common with 'practice turns' evident in other busin...

RANCANG BANGUN SALES FORCE AUTOMATION BERBASIS ANDROID DI PT. X

Directory of Open Access Journals (Sweden)

Glenda Sogo Fanrensen

2014-01-01

Full Text Available The existing system of PT. X used to insert sales data manually. While in field, Sales Force noted of the order from dealer/customer manually, then later insert it into company’s database. The repetitive data copying causes bigger risk of mistyping and unreliability, because Sales Force travels for weeks. Other problem is that too many paper wasted on Sales Order and Invoice. Furthermore, PT. X needs comprehensive document support for Sales Force to fulfill customer’s need of information. In this research, Sales Force Automation (SFA software that works online is chosen to meet the expectations. For document supply, due to the amount of documents needed, business taxonomy is made. Because the software is demanded to be easily accessed from wherever and whenever, Android is chosen as the hardware. The results obtained are various features for sales data management, such as view, add, edit, delete, and verification. The admin program supports the Sales Force work appraisal, notification, calculating Sales Force’s earnings per target ratio, Sales Force’s commission, et cetera. The SFA program supports the making of Sales Order, which is to be verified through SMS Gateway before inserted into company’s database, scheduling, et cetera.

An analysis of psychotropic drug sales. Increasing sales of selective serotonin reuptake inhibitors anre closely related to number of products

DEFF Research Database (Denmark)

Nielsen, Margrethe; Gøtzsche, Peter C.

2011-01-01

used data from various sources to establish the sales curves of psychotropic drugs in the period 1970 to 2007, based on the Anatomic Therapeutic Classification system and Defined Daily Doses. RESULTS: Fluctuations in sales of psychotropic drugs that cannot be explained by disease prevalence were caused...

Enhancing the Professional Mindset of Future Sales Professionals: Key Insights from a Master in Sales Transformation

Science.gov (United States)

Marcos-Cuevas, Javier; Critten, Peter; Squire, Phil; Speakman, James I. F.

2014-01-01

Sales education has grown in importance, particularly throughout the last decade, with an increasing number of university sales centers offering programs to prepare new generations of sales professionals. In this article, we describe how work-based learning, action research, and reflective practice used in a sales master program can be used in…

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

Science.gov (United States)

2012-10-05

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

Sales Territory Alignment: A Review and Model

OpenAIRE

Andris A. Zoltners; Prabhakant Sinha

1983-01-01

The sales territory alignment problem may be viewed as the problem of grouping small geographic sales coverage units into larger geographic clusters called sales territories in a way that the sales territories are acceptable according to managerially relevant alignment criteria. This paper first reviews sales territory alignment models which have appeared in the marketing literature. A framework for sales territory alignment and several properties of a good sales territory alignment are devel...

Developing a Stakeholder Approach for Recruiting Top-Level Sales Students

Science.gov (United States)

Agnihotri, Raj; Bonney, Leff; Dixon, Andrea Leigh; Erffmeyer, Robert; Pullins, Ellen Bolman; Sojka, Jane Z.; West, Vicki

2014-01-01

With growing industry demand for sales professionals, recruitment at colleges and universities that have a sales education focus has increased remarkably over the past few years. However, results indicate that hiring organizations face an uphill task in filling sales positions. Recruiters and students struggle to build critical person-job fit…

Variations in the sales and sales patterns of veterinary antimicrobial agents in 25 European countries.

Science.gov (United States)

Grave, Kari; Torren-Edo, Jordi; Muller, Arno; Greko, Christina; Moulin, Gerard; Mackay, David

2014-08-01

To describe sales and sales patterns of veterinary antimicrobial agents in 25 European Union (EU)/European Economic Area (EEA) countries for 2011. Data on the sales of veterinary antimicrobial agents from 25 EU member states and EEA countries for 2011 were collected at package level (name, formulation, strength, pack size, number of packages sold) according to a standardized protocol and template and presented in a harmonized manner. These data were calculated to express amounts sold, in metric tonnes, of active ingredient of each package. A population correction unit (PCU) was applied as a proxy for the animal biomass potentially treated with antimicrobial agents. The indicator used to express sales was milligrams of active substance per PCU. Substantial variations in the sales patterns and in the magnitude of sales of veterinary antimicrobial agents, expressed as mg/PCU, between the countries were observed. The proportion of sales, in mg/PCU, of products applicable for treatment of groups or herds of animals (premixes, oral powders and oral solution) varied considerably between the countries. Some countries reported much lower sales of veterinary antimicrobial agents than others, when expressed as mg/PCU. Sales patterns varied between countries, particularly with respect to pharmaceutical forms. Further studies are needed to understand the factors that explain the observed differences. © The Author 2014. Published by Oxford University Press on behalf of the British Society for Antimicrobial Chemotherapy. All rights reserved. For Permissions, please e-mail: journals.permissions@oup.com.

50 CFR 680.6 - Crab economic data report (EDR).

Science.gov (United States)

2010-10-01

... sales gross revenue. CR fishery code, pounds sold, and gross revenue. (iii) CDQ crab lease costs. CR... sales, gross revenue. CR fishery code, species code, pounds sold, and gross revenue; (iii) CDQ and IFQ... materials, equipment and supplies; re-packing costs, broker fees and promotions for BSAI crab sales (by CR...

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

Science.gov (United States)

2013-02-05

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

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

Science.gov (United States)

2010-07-02

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

48 CFR 245.7306 - Sales services.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Sales services. 245.7306... OF DEFENSE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Sale of Surplus Contractor Inventory 245.7306 Sales services. When sale services are needed, the plant clearance officer will document the reasons in...

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

Science.gov (United States)

2012-08-10

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

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

Science.gov (United States)

2010-07-01

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

24 CFR 290.13 - Negotiated sales.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Negotiated sales. 290.13 Section... DEVELOPMENT HUD-OWNED PROPERTIES DISPOSITION OF MULTIFAMILY PROJECTS AND SALE OF HUD-HELD MULTIFAMILY MORTGAGES Disposition of Multifamily Projects § 290.13 Negotiated sales. When HUD conducts a negotiated sale...

Analysis performed in cooperation with the SALE program, (1)

International Nuclear Information System (INIS)

Tuboya, Takao; Wada, Yukio; Suzuki, Takeshi

1978-01-01

One of the objects of the SALE (Safeguard Analytical Laboratory Evaluation) program is a development of technique in safeguard and accountability. The SALE program was established by the United States Atomic Energy Commission's New Brunswick Laboratory in 1970. Six years later, SALE program has grown into a worldwide quality control program, receiving analysis results from about 60 laboratories that includes 19 non-U.S. laboratories. All laboratories, participating at present or in the past in the SALE program are listed in Table 1. By 1973, the program was expanded to include six different materials; uranium dioxide (UO 2 ), uranyl nitrate (U-NO 3 ), plutonium dioxide (PuO 2 ), plutonium nitrate (Pu-NO 3 ), uranium-plutonium mixed oxides [(Pu,U)O 2 ], and uranium-plutonium mixed nitrates (Pu-U-NO 3 ). PNC has joined in this program in 1975 for the analysis of samples shown in Table 2. SALE program participants analyze, on a bimonthly basis, materials supplied by the New Brunswick Laboratory (NBL) and report measurement results to NBL for evaluation and inclusion in the bimonthly reports. Present paper describes analysis result and evaluations for these samples which were measured in 1975 -- 1976. (author)

24 CFR 1715.25 - Misleading sales practices.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Misleading sales practices. 1715.25... URBAN DEVELOPMENT (INTERSTATE LAND SALES REGISTRATION PROGRAM) PURCHASERS' REVOCATION RIGHTS, SALES PRACTICES AND STANDARDS Sales Practices and Standards § 1715.25 Misleading sales practices. Generally...

40 CFR 73.72 - Direct sales.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Direct sales. 73.72 Section 73.72... ALLOWANCE SYSTEM Auctions, Direct Sales, and Independent Power Producers Written Guarantee § 73.72 Direct sales. Allowances that were formerly part of the direct sale program, which has been terminated under...

30 CFR 256.12 - Supplemental sales.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Supplemental sales. 256.12 Section 256.12..., General § 256.12 Supplemental sales. (a) The Secretary may conduct a supplemental sale in accordance with the provisions of this section. (b) Supplemental sales shall be governed by the regulations in this...

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...

24 CFR 291.90 - Sales methods.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Sales methods. 291.90 Section 291....90 Sales methods. HUD will prescribe the terms and conditions for all methods of sale. HUD may, in... following methods of sale: (a) Future REO acquisition method. The Future Real Estate-Owned (REO) acquisition...

10 CFR 625.3 - Standard sales provisions.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Standard sales provisions. 625.3 Section 625.3 Energy DEPARTMENT OF ENERGY (CONTINUED) SALES REGULATION PRICE COMPETITIVE SALE OF STRATEGIC PETROLEUM RESERVE PETROLEUM § 625.3 Standard sales provisions. (a) Contents. The Standards Sales Provisions shall contain...

31 CFR 56.2 - Sales price.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Sales price. 56.2 Section 56.2 Money and Finance: Treasury Regulations Relating to Money and Finance DOMESTIC GOLD AND SILVER OPERATIONS SALE OF SILVER § 56.2 Sales price. Sales of silver will be at prices offered through the competitive...

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...

Drivers of peak sales for pharmaceutical brands

NARCIS (Netherlands)

Fischer, Marc; Leeflang, Peter S. H.; Verhoef, Peter C.

2010-01-01

Peak sales are an important metric in the pharmaceutical industry. Specifically, managers are focused on the height-of-peak-sales and the time required achieving peak sales. We analyze how order of entry and quality affect the level of peak sales and the time-to-peak-sales of pharmaceutical brands.

40 CFR 73.73 - Delegation of auctions and sales and termination of auctions and sales.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Delegation of auctions and sales and termination of auctions and sales. 73.73 Section 73.73 Protection of Environment ENVIRONMENTAL PROTECTION... Independent Power Producers Written Guarantee § 73.73 Delegation of auctions and sales and termination of...

78 FR 54589 - Information Required in Notices and Petitions Containing Interchange Commitments

Science.gov (United States)

2013-09-05

... ACQUISITION, CONTROL, MERGER, CONSOLIDATION PROJECT, TRACKAGE RIGHTS, AND LEASE PROCEDURES 0 6. The authority... INFORMATION: The Board modifies its existing rules regarding notices and petitions for acquisition exemption... that the filer provide an estimate of the difference in the sale or lease price of the transaction with...

Electric sales and revenue, 1990

International Nuclear Information System (INIS)

1992-01-01

The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenues, and average revenue. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1990. The electric revenue reported by each electric utility includes the revenue billed for the amount of kilowatthours sold, revenue from income, unemployment and other State and local taxes, energy or demand charges, consumer services charges, environmental surcharges, franchise fees, fuel adjustments, and other miscellaneous charges. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

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...

Understanding community norms surrounding tobacco sales.

Science.gov (United States)

McDaniel, Patricia A; Malone, Ruth E

2014-01-01

In the US, denormalizing tobacco use is key to tobacco control; less attention has been paid to denormalizing tobacco sales. However, some localities have placed limits on the number and type of retailers who may sell tobacco, and some retailers have abandoned tobacco sales voluntarily. Understanding community norms surrounding tobacco sales may help accelerate tobacco denormalization. We conducted 15 focus groups with customers of California, New York, and Ohio retailers who had voluntarily discontinued tobacco sales to examine normative assumptions about where cigarettes should or should not be sold, voluntary decisions to discontinue tobacco sales, and government limits on such sales. Groups in all three states generally agreed that grocery stores that sold healthy products should not sell tobacco; California groups saw pharmacies similarly, while this was a minority opinion in the other two states. Convenience stores were regarded as a natural place to sell tobacco. In each state, it was regarded as normal and commendable for some stores to want to stop selling tobacco, although few participants could imagine convenience stores doing so. Views on government's role in setting limits on tobacco sales varied, with California and New York participants generally expressing support for restrictions, and Ohio participants expressing opposition. However, even those who expressed opposition did not approve of tobacco sales in all possible venues. Banning tobacco sales entirely was not yet normative. Limiting the ubiquitous availability of tobacco sales is key to ending the tobacco epidemic. Some limits on tobacco sales appear to be normative from the perspective of community members; it may be possible to shift norms further by problematizing the ubiquitous presence of cigarettes and drawing connections to other products already subject to restrictions.

SALE, Quality Control of Analytical Chemical Measurements

International Nuclear Information System (INIS)

Bush, W.J.; Gentillon, C.D.

1985-01-01

1 - Description of problem or function: The Safeguards Analytical Laboratory Evaluation (SALE) program is a statistical analysis program written to analyze the data received from laboratories participating in the SALE quality control and evaluation program. The system is aimed at identifying and reducing analytical chemical measurement errors. Samples of well-characterized materials are distributed to laboratory participants at periodic intervals for determination of uranium or plutonium concentration and isotopic distributions. The results of these determinations are statistically evaluated and participants are informed of the accuracy and precision of their results. 2 - Method of solution: Various statistical techniques produce the SALE output. Assuming an unbalanced nested design, an analysis of variance is performed, resulting in a test of significance for time and analyst effects. A trend test is performed. Both within- laboratory and between-laboratory standard deviations are calculated. 3 - Restrictions on the complexity of the problem: Up to 1500 pieces of data for each nuclear material sampled by a maximum of 75 laboratories may be analyzed

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...

13 CFR 120.546 - Loan asset sales.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Loan asset sales. 120.546 Section....546 Loan asset sales. (a) General. Loan asset sales are governed by § 120.545(b)(4) and by this... consented to SBA's sale of the loan (guaranteed and unguaranteed portions) in an asset sale conducted or...

18 CFR 292.305 - Rates for sales.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Rates for sales. 292... § 292.305 Rates for sales. (a) General rules. (1) Rates for sales: (i) Shall be just and reasonable and... to rates for sales to other customers served by the electric utility. (2) Rates for sales which are...

Decoupling Revenue from Energy Sales

International Nuclear Information System (INIS)

Potocnik, V.

2011-01-01

Energy sector based on the fossil fuels combustion has the largest greenhouse gases emissions, causing the actual climate change with numerous negative impacts. Therefore, different measures for the climate change mitigation are performed, mostly by increasing ENEF-energy efficiency (saving), and by substituting fossil fuels with renewable energy (RE), mainly with limited results. One of the most serious obstacles for implementation of these measures is an opposition of the energy utilities (power and natural gas), whose energy sales, revenue and profit are thus reduced. Consequently, new solutions are asked to decouple utilities revenues from energy sales. Decoupling has started in the US, where most states have at least one utility with some decoupling experience. California has pioneering role since 1982., with impressive results. (author)

14 CFR 381.9 - Sales.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Sales. 381.9 Section 381.9 Aeronautics and... SPECIAL EVENT TOURS § 381.9 Sales. (a) Except as provided in paragraph (b) of this section: (1) No... booking must be returned within 3 business days. (2) Upon acceptance of the money for a sale, the operator...

19 CFR 148.46 - Sale of exempted articles.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Sale of exempted articles. 148.46 Section 148.46... exempted articles. (a) Sale resulting in forfeiture. The following articles or their value (to be recovered... paragraph (b) of this section is followed: (1) Any jewelry or similar articles of personal adornment having...

48 CFR 245.7302 - Competitive sales.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Competitive sales. 245..., DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Sale of Surplus Contractor Inventory 245.7302 Competitive sales. ...

Estimating light-vehicle sales in Turkey

Directory of Open Access Journals (Sweden)

Ufuk Demiroğlu

2016-09-01

Full Text Available This paper is motivated by the surprising rapid growth of new light-vehicle sales in Turkey in 2015. Domestic sales grew 25%, dramatically surpassing the industry estimates of around 8%. Our approach is to inform the sales trend estimate with the information obtained from the light-vehicle stock (the number of cars and light trucks officially registered in the country, and the scrappage data. More specifically, we improve the sales trend estimate by estimating the trend of its stock. Using household data, we show that an important reason for the rapid sales growth is that an increasing share of household budgets is spent on automobile purchases. The elasticity of light-vehicle sales to cyclical changes in aggregate demand is high and robust; its estimates are around 6 with a standard deviation of about 0.5. The price elasticity of light-vehicle sales is estimated to be about 0.8, but the estimates are imprecise and not robust. We estimate the trend level of light-vehicle sales to be roughly 7 percent of the existing stock. A remarkable out-of-sample forecast performance is obtained for horizons up to nearly a decade by a regression equation using only a cyclical gap measure, the time trend and obvious policy dummies. Various specifications suggest that the strong 2015 growth of light-vehicle sales was predictable in late 2014.

76 FR 58044 - Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance; The Mega...

Science.gov (United States)

2011-09-19

... International, Inc., Dell Service Sales, Emdeon Business Services, KFORCE, Microsoft, Pariveda Solutions, Inc... International, Inc., Dell Service Sales, Emdeon Business Services, KFORCE, Microsoft, Pariveda Solutions, Inc...., including on-site leased workers from Computer Solutions and Software International, Inc., Dell Service...

Understanding community norms surrounding tobacco sales.

Directory of Open Access Journals (Sweden)

Patricia A McDaniel

Full Text Available In the US, denormalizing tobacco use is key to tobacco control; less attention has been paid to denormalizing tobacco sales. However, some localities have placed limits on the number and type of retailers who may sell tobacco, and some retailers have abandoned tobacco sales voluntarily. Understanding community norms surrounding tobacco sales may help accelerate tobacco denormalization.We conducted 15 focus groups with customers of California, New York, and Ohio retailers who had voluntarily discontinued tobacco sales to examine normative assumptions about where cigarettes should or should not be sold, voluntary decisions to discontinue tobacco sales, and government limits on such sales.Groups in all three states generally agreed that grocery stores that sold healthy products should not sell tobacco; California groups saw pharmacies similarly, while this was a minority opinion in the other two states. Convenience stores were regarded as a natural place to sell tobacco. In each state, it was regarded as normal and commendable for some stores to want to stop selling tobacco, although few participants could imagine convenience stores doing so. Views on government's role in setting limits on tobacco sales varied, with California and New York participants generally expressing support for restrictions, and Ohio participants expressing opposition. However, even those who expressed opposition did not approve of tobacco sales in all possible venues. Banning tobacco sales entirely was not yet normative.Limiting the ubiquitous availability of tobacco sales is key to ending the tobacco epidemic. Some limits on tobacco sales appear to be normative from the perspective of community members; it may be possible to shift norms further by problematizing the ubiquitous presence of cigarettes and drawing connections to other products already subject to restrictions.

Free E-Books May Increase Print Sales: A Study with Mixed Results. A Review of: Hilton, J. III, & Wiley, D. (2010. The short-term influence of free digital versions of books on print sales. Journal of Electronic Publishing, 13(1.

Directory of Open Access Journals (Sweden)

Heather R. Williams

2011-03-01

Full Text Available Objective – To determine whether the availability of free digital versions of books impacts print sales.Design – Quantitative data comparison.Setting – University Instructional Psychology Department.Subjects – A total of 41 books, each with a free digital version and a traditional print version.Methods – This study used Nielson BookScan data to track print book sales during a 16-week period, 8 weeks before a free digital version of the book became available and 8 weeks after the availability of the free digital version. The authors tracked 41 books and organized them into four categories. The first included 7 nonfiction books, the second consisted of 5 science fiction/fantasy books, the third included 5 science fiction/fantasy books released together by Random House, and the fourth group consisted of 24 science fiction/fantasy books released by Tor Books. The books released by Tor Books, unlike the other books in the study, were available by free download only if a person registered for Tor’s newsletter and the downloads were only available for one week. When a free digital book from any of the other three groups was released, it remained available for several weeks, and more often, indefinitely.Main Results – Combined print sales of the nonfiction titles in the first group increased 5% after the release of a free digital copy. The majority of the science fiction/fantasy books in the second group also had an increase in post-free release sales, with a combined increase of 26%. The combined sales of the Random House titles increased by 9% after the release of the free digital versions. However, in stark contrast to the results of the first three groups, the fourth group of Tor books had a combined decrease in print sales of 18%. While the authors were not able to explain this difference with certainty, they point out that the Tor model for releasing the free digital books (making the free books available for only one week and

Fuel oil and kerosene sales 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-08-01

The Fuel Oil and Kerosene Sales 1997 report provides information, illustrations and state-level statistical data on end-use sales of kerosene; No. 1, No. 2, and No. 4 distillate fuel oil; and residual fuel oil. State-level kerosene sales include volumes for residential, commercial, industrial, farm, and all other uses. State-level distillate sales include volumes for residential, commercial, industrial, oil company, railroad, vessel bunkering, military, electric utility, farm, on-highway, off highway construction, and other uses. State-level residual fuel sales include volumes for commercial, industrial, oil company, vessel bunkering, military, electric utility, and other uses. 24 tabs.

Fuel oil and kerosene sales 1997

International Nuclear Information System (INIS)

1998-08-01

The Fuel Oil and Kerosene Sales 1997 report provides information, illustrations and state-level statistical data on end-use sales of kerosene; No. 1, No. 2, and No. 4 distillate fuel oil; and residual fuel oil. State-level kerosene sales include volumes for residential, commercial, industrial, farm, and all other uses. State-level distillate sales include volumes for residential, commercial, industrial, oil company, railroad, vessel bunkering, military, electric utility, farm, on-highway, off highway construction, and other uses. State-level residual fuel sales include volumes for commercial, industrial, oil company, vessel bunkering, military, electric utility, and other uses. 24 tabs

Unlocking the condoms: The effect on sales and theft

Directory of Open Access Journals (Sweden)

Ashwood D

2011-03-01

Full Text Available Community pharmacies may place condoms in locked displays or behind glass, thereby reducing access and consequent use.Objective: Quantify sales and theft of condoms when condoms were unlocked and removed from behind glass in grocery pharmaciesMethods: Design. In this pilot study, condom displays were unlocked in selected pharmacies for three months. Participants. Eight grocery pharmacies in central Iowa agreed to participate. Intervention. Stores provided inventory at baseline, sales/theft thereafter in three monthly reports and sales for the same period one-year earlier. Outcome measures. Descriptive statistics quantified condom theft and sales. Number of pharmacies leaving condoms unlocked after the intervention was determined.Results: Theft varied by pharmacy and ranged from an average of 1.33 boxes (units per month to 27.33 per month. All stores experienced some increase in sales during the intervention. Two locations decided to re-lock their displays, only one indicated theft as the reason.Conclusion: After removing condoms from locked displays, more condoms were purchased and stolen from the study pharmacies. Sales outweighed theft in all pharmacies.

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.

When Theory Meets Practice: A New Approach for Teaching Undergraduate Sales Management Courses

Science.gov (United States)

O'Reilly, Kelley A.

2015-01-01

Most sales management undergraduate courses teach students about sales management rather than how to successfully manage a sales team. A desire to change this paradigm resulted in a newly designed hands-on, skill-based sales management course that uses business case studies in combination with students developing, practicing, and performing the…

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...

Effect Of Sales Promotion On The Volume Of Sales Of Agroproduct ...

African Journals Online (AJOL)

The main objective of this study is to evaluate the effect of sales promotion on the volume of sales of Royco in Onitsha Urban city of Anambra State for the years 1998 and 1999. Data for the study was collected from 40 respondents (20 staff of UniLever Nig. Plc, producers of Royco and 20 Distributors of Royco) who were ...

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...

Sales promotions and channel coordination

NARCIS (Netherlands)

B. Wierenga (Berend); H. Soethoudt (Han)

2009-01-01

textabstractConsumer sales promotions are usually the result of the decisions of two marketing channel parties, the manufacturer and the retailer. In making these decisions, each party normally follows its own interest: i.e. maximizes its own profit. Unfortunately, this results in a suboptimal

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section...

41 CFR 109-45.304-2.50 - Negotiated sales and negotiated sales at fixed prices by designated contractors.

Science.gov (United States)

2010-07-01

... suitable advertised sale; (2) Personal property is of such small value that the proceeds to be derived... fair market value of the personal property and other satisfactory terms of disposal are obtained by... PERSONAL PROPERTY 45.3-Sale of Personal Property § 109-45.304-2.50 Negotiated sales and negotiated sales at...

The 1996 CFM results. Record natural gas sales figure in 1996

International Nuclear Information System (INIS)

Anon.

1997-01-01

The French Methane Company (CFM) provides about 20% of the French natural gas market with its pipes network. Its sales wined a new record in 1996 with 86 billions of kWh which corresponds to a 20% increase in two years. This growth reached 12% in the domestic sector with respect to 1995 and is explained by colder climatic conditions and to the efficient promotional policy of Gaz de France. In the industrial sector, a 10% growth is recorded due to the start up a new cogeneration installations in which CFM is considerably involved (short note). (J.S.)

Multiple "buy buttons" in the brain: Forecasting chocolate sales at point-of-sale based on functional brain activation using fMRI.

Science.gov (United States)

Kühn, Simone; Strelow, Enrique; Gallinat, Jürgen

2016-08-01

We set out to forecast consumer behaviour in a supermarket based on functional magnetic resonance imaging (fMRI). Data was collected while participants viewed six chocolate bar communications and product pictures before and after each communication. Then self-reports liking judgement were collected. fMRI data was extracted from a priori selected brain regions: nucleus accumbens, medial orbitofrontal cortex, amygdala, hippocampus, inferior frontal gyrus, dorsomedial prefrontal cortex assumed to contribute positively and dorsolateral prefrontal cortex and insula were hypothesized to contribute negatively to sales. The resulting values were rank ordered. After our fMRI-based forecast an instore test was conducted in a supermarket on n=63.617 shoppers. Changes in sales were best forecasted by fMRI signal during communication viewing, second best by a comparison of brain signal during product viewing before and after communication and least by explicit liking judgements. The results demonstrate the feasibility of applying neuroimaging methods in a relatively small sample to correctly forecast sales changes at point-of-sale. Copyright © 2016. Published by Elsevier Inc.

Sales Education beyond the classroom: Building participative learning experiences in Sales Management through the CMGS Method (Case Method with Guest Speakers

Directory of Open Access Journals (Sweden)

José Luis Ruizalba Robledo

2014-09-01

Full Text Available The overarching goal of working through the CMGSMethod (Case Method with GuestSpeakers in Sales Management courses is toprovide Marketing students with practical knowledge about how a sales managercan deal with a wide variety of possible professional scenarios. Even when thecase method itself is an excellent way to equip students for their prospectiveemployment, the potential of this method can be enhanced with innovativepedagogical tools. Firstly, eight sales managers were invited to the SalesManagement Course as guest speakers. Students were required to prepare forthese sessions, gathering information about the speaker’s sector andidentifying areas of special interest. Each speaker shared their hands-onexperience and offered an overview of their field in a workshop, whileanswering the students’ questions. These sessions increased the interaction ofstudents with sales professionals, who presented their insights into a careerin sales management. The learning experiences built through these workshopswere narrated by the students in the course blog. Secondly, students were askedto present a scientific paper with the aim of bridging the gap between highereducation and cutting-edge research. This article portrays the reasoning behindthe course as well as the different steps followed during the process. Thecourse finished with encouraging results, suggesting the desirability ofincorporating PL (participative learning experiences into any marketingcourse.

Electric sales and revenue 1991

International Nuclear Information System (INIS)

1993-04-01

The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenue, and average revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

Terms of payment in the sales contract

OpenAIRE

Harmáčková, Iva

2009-01-01

This thesis makes an analysis of price and terms of payment in the sales contract. Both elements are conceived in terms of legal framework and in terms of importance for the parties to an international sales contract. The theoretical part deals with the role of the sales contract in business relations, structure and legal norms of the international sales contract. The practical part includes an analysis of specific international sales contract.

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...

Structuring a Multiproduct Sales Quota-Bonus Plan for a Heterogeneous Sales Force: A Practical Model-Based Approach

OpenAIRE

Murali K. Mantrala; Prabhakant Sinha; Andris A. Zoltners

1994-01-01

This paper presents an agency theoretic model-based approach that assists sales managers in determining the profit-maximizing structure of a common multiproduct sales quota-bonus plan for a geographically specialized heterogeneous sales force operating in a repetitive buying environment. This approach involves estimating each salesperson's utility function for income and effort and using these models to predict individual sales achievements and the associated aggregate profit for the firm und...

Understanding Sex for Sale

DEFF Research Database (Denmark)

This book Understanding Sex for Sale: Meanings and Moralities of Sexual Commerce is dedicated to the exploration of the ways in which sex prostitution, sex work or sex for sale are taken for granted by particularly looking at how the relation between sex and money is interpreted and enacted....... This interdisciplinary book aims to understand how prostitution, sex work or sex for sale are defined, delineated, contested and understood in different places and times. The book offers contributions from a number of scholars who, based on their on their own research, discuss on going theoretical issues and analytical...... challenges Some chapters focuses on how prostitution, sex work or sex for sale have been regulated by the authorities and what understandings this regulation builds on. Other chapters investigate the experiences of the sex workers and sex buyers asking how these actors adjust to or resist the categorisation...

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

Science.gov (United States)

2011-08-12

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

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...

The relationship between unhealthy food sales, socio-economic deprivation and childhood weight status: results of a cross-sectional study in England.

Science.gov (United States)

Howard Wilsher, Stephanie; Harrison, Flo; Yamoah, Fred; Fearne, Andrew; Jones, Andy

2016-02-15

Recent increases in obesity prevalence have led to research into the neighbourhood food environment. Research suggests that proximity and density of food outlets around the home is associated with childhood obesity prevalence, however, the evidence is inconclusive, and associations between food outlet locations and diet are less clear. The purpose of this study is to assess area level associations between sales of unhealthy foods in supermarkets and weight status of children. This study examined the association between weight status in children (4-5 year olds and 10-11 year olds) measured in the National Child Measurement Programme over three time points (2008/9, 2009/10, 2010/11) and annual sales of unhealthy foods (2012/3), as identified from a large supermarket chain. Geographical analysis was conducted to link store-based food sales for 537 stores with 6517 UK Census Areas. Unadjusted associations were examined with error-bar plots and linear regression was used to examine the relationship between the prevalence of overweight and obesity and sales of unhealthy food, while controlling for covariates known to predict weight status in children. A statistically significant relationship was identified between the sales of unhealthy foods and the prevalence of overweight and obese children in both age groups (p sales with the weight status of children. Food sales in geographically referenced supermarkets are a valuable source of data for research into the factors that influence the weight of the surrounding population. Future research could identify factors that might modify food shopping in supermarkets and use of purchasing data could be an effective way to measure the impact of healthy eating campaigns on the weight status of children over time.

The Role of Demographics as Predictors of Successful Performance of Sales Professionals in Business-to-Business Sales Organizations

Science.gov (United States)

Frino, Michael G.; Desiderio, Katie P.

2013-01-01

The purpose of this study was to examine the impact demographic variables of gender and sales experience have on the performance of business-to-business (B2B) sales professionals. If a deeper understanding can be established of how gender and sales experience variables relate to B2B sales performance, human resource development (HRD) and human…

Sales promotion and channel coordination

NARCIS (Netherlands)

Wierenga, B.; Soethoudt, J.M.

2010-01-01

Consumer sales promotions are usually the result of the decisions of two marketing channel parties, the manufacturer and the retailer. In making these decisions, each party normally follows its own interest: i.e. maximizes its own profit. Unfortunately, this results in a suboptimal outcome for the

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...

Improving sales management of agricultural enterprises

Directory of Open Access Journals (Sweden)

Balko S. V.

2016-07-01

Full Text Available the article discusses the effective sales of agricultural products. The authors recommend the directions of improving sales management system. Moreover, the research proves that sales and production activity should be based on complex analysis and monitoring of the market conditions.

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...

Marketing-sales interface and organizational competitiveness

Directory of Open Access Journals (Sweden)

George J. Avlonitis

2015-03-01

Full Text Available This paper focuses on the effectiveness of marketing-sales interfaces in B2B firms. As the body of knowledge on this domain is scarce, there is a greater need to investigate the specific aspects of marketing-sales configurations in such firms. The objective of this paper is to expand existing knowledge regarding marketing-sales interfaces in B2B firms, in order to identify the effectiveness of each configuration. Based on quantitative data collected from marketing or sales managers of 98 B2B firms, the study identifies the most effective marketing-sales interface in terms of smooth relationships and enhanced performance. The implications of the study are discussed.

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

Directory of Open Access Journals (Sweden)

Alekseeva Tat’yana Romanovna

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

7 CFR 930.16 - Sales constituency.

Science.gov (United States)

2010-01-01

... Definitions § 930.16 Sales constituency. Sales constituency means a common marketing organization or brokerage... 7 Agriculture 8 2010-01-01 2010-01-01 false Sales constituency. 930.16 Section 930.16 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements...

A Hybrid Model for Forecasting Sales in Turkish Paint Industry

OpenAIRE

Alp Ustundag

2009-01-01

Sales forecasting is important for facilitating effective and efficient allocation of scarce resources. However, how to best model and forecast sales has been a long-standing issue. There is no best forecasting method that is applicable in all circumstances. Therefore, confidence in the accuracy of sales forecasts is achieved by corroborating the results using two or more methods. This paper proposes a hybrid forecasting model that uses an artificial intelligence method (AI) w...

Sales promotion strategies in Procter&Gamble

OpenAIRE

Šebesta, Miroslav

2017-01-01

The thesis gives comprehensive overview on the topic of sales promotions. The special focus is devoted to activities of Procter & Gamble on the Czech market. With increasing importance of sales promotions on the Czech market, the thesis aims to introduce main academic findings concerning sales promotions and test them on brands of Procter & Gamble. The next goal is to find out whether sales promotion strategies of Procter & Gamble provide a competitive advantage for the company on the Czech m...

Mechanisms Linking Ethical Leadership to Ethical Sales Behavior.

Science.gov (United States)

Wu, Yu-Chi

2017-06-01

This study investigated the relationship between ethical leadership and ethical sales behavior. A total of 248 matched surveys with participant responses from insurance agents and their customers were collected. The insurance agents were asked to rate the ethical leadership of their leaders, the ethical climate in their organization, and their individual moral identity. Customers were asked to rate the perceived ethical sales behavior of the insurance agents. This empirical study utilized moderated mediation techniques to analyze the data. Results indicated that ethical climate mediated the relationship between ethical leadership and ethical sales behavior when moral identity was high, however, did not when moral identity was low. The research framework including contextual effects (i.e., ethical climate) and individual differences in moral judgment (i.e., moral identity) can provide a comprehensive picture of how ethical leadership influences ethical sales behavior. Theoretical and practical implications of these findings are also discussed.

Impacts of Outer Continental Shelf (OCS) development on recreation and tourism. Volume 1. Executive summary

Energy Technology Data Exchange (ETDEWEB)

1987-04-01

The study was intended to provide the Mineral Management Service (MMS) with an analytical tool to evaluate possible economic impacts from Outer Continental Shelf (OCS) development. In particular, the study was designed to provide MMS staff who work on lease sale Energy Impact Statements with an objective technique for estimating the impacts to coastal communities from events that might occur as a result of lease sales: oil spills, onshore construction, and construction of platforms offshore. The project had several specific objectives: (1) provide profiles of 1982 socio-economic conditions in coastal communities, including an analysis of the relative importance of the tourist industry in each coastal county; (2) develop a methodology for determining the effects of OCS development on coastal recreation; and recommend mitigation measure that may reduce the negative effect of OCS development on coastal recreation using gravity and economic effects models.

SALE: Safeguards Analytical Laboratory Evaluation computer code

International Nuclear Information System (INIS)

Carroll, D.J.; Bush, W.J.; Dolan, C.A.

1976-09-01

The Safeguards Analytical Laboratory Evaluation (SALE) program implements an industry-wide quality control and evaluation system aimed at identifying and reducing analytical chemical measurement errors. Samples of well-characterized materials are distributed to laboratory participants at periodic intervals for determination of uranium or plutonium concentration and isotopic distributions. The results of these determinations are statistically-evaluated, and each participant is informed of the accuracy and precision of his results in a timely manner. The SALE computer code which produces the report is designed to facilitate rapid transmission of this information in order that meaningful quality control will be provided. Various statistical techniques comprise the output of the SALE computer code. Assuming an unbalanced nested design, an analysis of variance is performed in subroutine NEST resulting in a test of significance for time and analyst effects. A trend test is performed in subroutine TREND. Microfilm plots are obtained from subroutine CUMPLT. Within-laboratory standard deviations are calculated in the main program or subroutine VAREST, and between-laboratory standard deviations are calculated in SBLV. Other statistical tests are also performed. Up to 1,500 pieces of data for each nuclear material sampled by 75 (or fewer) laboratories may be analyzed with this code. The input deck necessary to run the program is shown, and input parameters are discussed in detail. Printed output and microfilm plot output are described. Output from a typical SALE run is included as a sample problem

Towards context aware food sales prediction

NARCIS (Netherlands)

Zliobaite, I.; Bakker, J.; Pechenizkiy, M.

2009-01-01

Sales prediction is a complex task because of a large number of factors affecting the demand. We present a context aware sales prediction approach, which selects the base predictor depending on the structural properties of the historical sales. In the experimental part we show that there exist

24 CFR 291.210 - Direct sales procedures.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Direct sales procedures. 291.210... URBAN DEVELOPMENT HUD-OWNED PROPERTIES DISPOSITION OF HUD-ACQUIRED SINGLE FAMILY PROPERTY Sales Procedures § 291.210 Direct sales procedures. When HUD conducts the sales listed in § 291.90(c), it will sell...

Off-balance-sheet financing can generate capital for strategic development.

Science.gov (United States)

Campobasso, F D

2000-06-01

To manage their real estate portfolios effectively and obtain funding for strategic development, IDSs should consider adopting off-balance-sheet financing strategies, such as sale-and-leaseback transactions, synthetic leases, and joint-venture arrangements. Under these approaches, real estate assets are moved off of the organization's balance sheet via a partial or complete transfer of ownership to a third-party entity. The organization typically retains a satisfactory degree of control over the assets as lessee in sale-and-leaseback and synthetic-lease arrangements, or limited or minority partner in a joint venture, while freeing up cash to use for other strategic purposes.

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)

A Hybrid Model for Forecasting Sales in Turkish Paint Industry

Directory of Open Access Journals (Sweden)

Alp Ustundag

2009-12-01

Full Text Available Sales forecasting is important for facilitating effective and efficient allocation of scarce resources. However, how to best model and forecast sales has been a long-standing issue. There is no best forecasting method that is applicable in all circumstances. Therefore, confidence in the accuracy of sales forecasts is achieved by corroborating the results using two or more methods. This paper proposes a hybrid forecasting model that uses an artificial intelligence method (AI with multiple linear regression (MLR to predict product sales for the largest Turkish paint producer. In the hybrid model, three different AI methods, fuzzy rule-based system (FRBS, artificial neural network (ANN and adaptive neuro fuzzy network (ANFIS, are used and compared to each other. The results indicate that FRBS yields better forecasting accuracy in terms of root mean squared error (RMSE and mean absolute percentage error (MAPE.

76 FR 11451 - Agency Information Collection Activities; Submission to OMB for Review and Approval; Comment...

Science.gov (United States)

2011-03-02

... or leasing certain residential dwellings built before 1978, or who are real estate agents... the estimated annual number of real estate sales and residential property rentals involving target housing subject to the rule's requirements and an overall decrease in estimated real estate sales. The...

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

25 CFR 152.35 - Deferred payment sales.

Science.gov (United States)

2010-04-01

... desire, a sale may be made or approved on the deferred payment plan. The terms of the sale will be... 25 Indians 1 2010-04-01 2010-04-01 false Deferred payment sales. 152.35 Section 152.35 Indians..., CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Mortgages and Deeds of...

26 CFR 52.4682-2 - Qualifying sales.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Qualifying sales. 52.4682-2 Section 52.4682-2... TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-2 Qualifying sales. (a) In general—(1) Special rules applicable to certain sales. Special rules apply to sales of ODCs in the following cases: (i) Under section...

7 CFR 1955.148 - Auction sales.

Science.gov (United States)

2010-01-01

... complexity of the sale. When the services of a professional auctioneer are advisable, the services will be... 7 Agriculture 14 2010-01-01 2009-01-01 true Auction sales. 1955.148 Section 1955.148 Agriculture... REGULATIONS (CONTINUED) PROPERTY MANAGEMENT Disposal of Inventory Property General § 1955.148 Auction sales...

30 CFR 206.56 - Transportation allowances-general.

Science.gov (United States)

2010-07-01

... oil has been determined under § 206.52 or § 206.53 of this subpart at a point (e.g., sales point or point of value determination) off the lease, MMS shall allow a deduction for the reasonable, actual... sales type code may not exceed 50 percent of the value of the oil at the point of sale as determined...

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...

Ending the war between Sales & Marketing.

Science.gov (United States)

Kotler, Philip; Rackham, Neil; Krishnaswamy, Suj

2006-01-01

Sales departments tend to believe that marketers are out of touch with what's really going on in the marketplace. Marketing people, in turn, believe the sales force is myopic--too focused on individual customer experiences, insufficiently aware of the larger market, and blind to the future. In short, each group undervalues the other's contributions. Both stumble (and organizational performance suffers) when they are out of sync. Yet few firms seem to make serious overtures toward analyzing and enhancing the relationship between these two critical functions. Curious about the misalignment between Sales and Marketing, the authors interviewed pairs of chief marketing officers and sales vice presidents to capture their perspectives. They looked in depth at the relationship between Sales and Marketing in a variety of companies in different industries. Their goal was to identify best practices that could enhance the joint performance and increase the contributions of these two functions. Among their findings: The marketing function takes different forms in different companies at different product life cycle stages. Marketing's increasing influence in each phase of an organization's growth profoundly affects its relationship with Sales. The strains between Sales and Marketing fall into two main categories: economic (a single budget is typically divided, between Sales and Marketing, and not always evenly) and cultural (the two functions attract very different types of people who achieve success by spending their time in very different ways). In this article, the authors describe the four types of relationships Sales and Marketing typically exhibit. They provide a diagnostic to help readers assess their companies' level of integration, and they offer recommendations for more closely aligning the two functions.

36 CFR 223.32 - Timber sale operating plan.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Timber sale operating plan... SALE AND DISPOSAL OF NATIONAL FOREST SYSTEM TIMBER Timber Sale Contracts Contract Conditions and Provisions § 223.32 Timber sale operating plan. Sale contracts with a term of 2 years or more shall provide...

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...

Schedule Sales Query Raw Data

Data.gov (United States)

General Services Administration — Schedule Sales Query presents sales volume figures as reported to GSA by contractors. The reports are generated as quarterly reports for the current year and the...

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...

7 CFR 929.13 - Sales history.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Sales history. 929.13 Section 929.13 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Order Regulating Handling Definitions § 929.13 Sales history. Sales history means the number of barrels of cranberries established for a grower by the committee...

36 CFR 223.227 - Sale advertisement.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Sale advertisement. 223.227... DISPOSAL OF NATIONAL FOREST SYSTEM TIMBER Special Forest Products Advertisement and Bids § 223.227 Sale advertisement. (a) The Forest Service shall advertise any special forest products sales with an appraised value...

New forms of sale – a manifestation of perfect services

Directory of Open Access Journals (Sweden)

Lenka Milostná

2005-01-01

Full Text Available The paper describes methods of sale of a selected assortment of food products outside shops by means of itinerart trade. It analyses results of sales of the company Family Frost in the whole territory of the Czech Republic within the period of 2002–2004. Special attention is paid to sales of ice cream, food products, pastry and advertisement gits and souvenirs. Seales of ice cream represent the bearing programme of this company.

7 CFR 929.149 - Determination of sales history.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Determination of sales history. 929.149 Section 929... Determination of sales history. A sales history for each grower shall be computed by the Committee in the following manner. (a) For each grower with acreage with 7 or more years of sales history, a new sales...

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...

The temporal relationship between advertising and sales of low‐tar cigarettes

Science.gov (United States)

Reed, Mark B; Anderson, Christy M; Burns, David M

2006-01-01

Objective and hypothesis To determine whether a temporal relationship exists between the advertising and sales of low‐tar cigarettes. It was hypothesised that increases in the advertising of low‐tar cigarettes would precede increases in sales for these cigarettes. Methods The themes of cigarette advertisements were reviewed and coded for 20 low‐tar cigarette brands advertised in 13 widely read magazines in the US between 1960 and 1996. These 20 brands represented most of the low‐tar cigarette advertisements and cigarette sales from 1967 to 1996. Cigarette sales data were obtained from the 1994 Maxwell report that summarises all cigarette sales from 1925 to 1990. If the advertisement referred to the low‐tar attributes of the cigarette advertised, the advertisement was coded as having a low‐tar theme and was included in the analysis. Results Five different graphical presentations of the relationship between the advertising and sales of the 20 low‐tar cigarette brands showed a temporal relationship between low‐tar advertising and sales for these brands. This relationship was observed for brands that introduced a low‐tar alternative into an existing brand family (eg, Marlboro Light) and for new exclusively low‐tar brands (eg, Carlton). Despite large increases in the advertising for the exclusively low‐tar brands, sales of these brands remained low relative to sales of the low‐tar alternative brands. Conclusions Increases in print advertising of 20 of the most popular low‐tar cigarette brands were followed by increases in sales for these cigarettes. Despite increases in the advertising of exclusively low‐tar brands in the mid‐1970s and early 1980s, the sales of these brands never matched the sales of the low‐tar alternative brands. This suggests that it may have been easier to get smokers to switch to low‐tar brands within a brand family compared with entirely new low‐tar brands. Over the past 30 years, the marketing of low�

Appraising into the Sun: Six-State Solar Home Paired-Sale Analysis

Energy Technology Data Exchange (ETDEWEB)

Lawrence Berkeley National Laboratory

2015-11-12

Although residential solar photovoltaic (PV) installations have proliferated, PV systems on some U.S. homes still receive no value during an appraisal because comparable home sales are lacking. To value residential PV, some previous studies have employed paired-sales appraisal methods to analyze small PV home samples in depth, while others have used statistical methods to analyze large samples. Our first-of-its-kind study connects the two approaches. It uses appraisal methods to evaluate sales price premiums for owned PV systems on single-unit detached houses that were also evaluated in a large statistical study. Independent appraisers evaluated 43 recent home sales pairs in six states: California, Oregon, Florida, Maryland, North Carolina, and Pennsylvania. We compare these results with contributory-value estimates—based on income (using the PV Value® tool), gross cost, and net cost—as well as hedonic modeling results from the recent statistical study. The results provide strong, appraisal-based evidence of PV premiums in all states. More importantly, the results support the use of cost- and incomebased PV premium estimates when paired-sales analysis is impossible. PV premiums from the paired-sales analysis are most similar to net PV cost estimates. PV Value® income results generally track the appraised premiums, although conservatively. The appraised premiums are in agreement with the hedonic modeling results as well, which bolsters the suitability of both approaches for estimating PV home premiums. Therefore, these results will benefit valuation professionals and mortgage lenders who increasingly are encountering homes equipped with PV and need to understand the factors that can both contribute to and detract from market value.

The sale of alcohol in Denmark

DEFF Research Database (Denmark)

laCour, Lisbeth; Milhøj, Anders

2009-01-01

How do prices affect the choice of types of alcohol in Denmark? We study the Danish sale of alcoholic beverages in a time series framework. First, we look at annual data from 1980 investigating the hypothesis of a fairly stable level of sales. We conclude stationarity of sales and we also find...

21 CFR 203.20 - Sales restrictions.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Sales restrictions. 203.20 Section 203.20 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Sales Restrictions § 203.20 Sales restrictions. Except as provided in § 203.22 or...

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...

Surveillance of gastrointestinal disease in France using drug sales data.

Science.gov (United States)

Pivette, Mathilde; Mueller, Judith E; Crépey, Pascal; Bar-Hen, Avner

2014-09-01

Drug sales data have increasingly been used for disease surveillance during recent years. Our objective was to assess the value of drug sales data as an operational early detection tool for gastroenteritis epidemics at national and regional level in France. For the period 2008-2013, we compared temporal trends of drug sales for the treatment of gastroenteritis with trends of cases reported by a Sentinel Network of general practitioners. We benchmarked detection models to select the one with the best sensitivity, false alert proportion and timeliness, and developed a prospective framework to assess the operational performance of the system. Drug sales data allowed the detection of seasonal gastrointestinal epidemics occurring in winter with a distinction between prescribed and non-prescribed drugs. Sales of non-prescribed drugs allowed epidemic detection on average 2.25 weeks earlier than Sentinel data. These results confirm the value of drug sales data for real-time monitoring of gastroenteritis epidemic activity. Copyright © 2014 The Authors. Published by Elsevier B.V. All rights reserved.

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...

25 CFR 213.17 - Government reserves right to purchase minerals produced.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Government reserves right to purchase minerals produced... Leases § 213.17 Government reserves right to purchase minerals produced. In time of war or other public... prevailing market price on the date of sale all or any part of the minerals produced under any lease. Rents...

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...

Sales Rebate Contracts in Fashion Supply Chains

Directory of Open Access Journals (Sweden)

Chun-Hung Chiu

2012-01-01

Full Text Available We explore in this paper the performance of sales rebate contracts in fashion supply chains. We conduct both analytical and numerical analyses via a mean-variance framework with reference to real empirical data. To be specific, we evaluate the expected profits and variance of profits (risk of the fashion supply chains, fashion retailers, and manufacturers under (1 the currently implemented sales rebate practices, (2 the case without sales rebate, and (3 the theoretical coordination situation (if target sales rebate is adopted. In addition, we analyze how sales effort affects the performances of the supply chain and its agents. Our analysis indicates that the rebate contracts may hurt the retailer and the manufacturer of a fashion supply chain when it is inappropriately set. Moreover, a properly designed sales rebate contract not only can coordinate the supply chain (with retail sales effort but can also improve expected profits and lower the levels of risk for both the manufacturer and the retailer.

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.

32 CFR 196.105 - Definitions.

Science.gov (United States)

2010-07-01

... professional education, or an institution of vocational education, as defined in this section. Federal... any interest therein, including surplus property, and the proceeds of the sale or transfer of such...) Sale or lease of Federal property or any interest therein at nominal consideration, or at consideration...

14 CFR 1253.105 - Definitions.

Science.gov (United States)

2010-01-01

... education, or an institution of vocational education, as defined in this section. Federal financial... any interest therein, including surplus property, and the proceeds of the sale or transfer of such...) Sale or lease of Federal property or any interest therein at nominal consideration, or at consideration...

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

7 CFR 929.48 - Sales history.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Sales history. 929.48 Section 929.48 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Order Regulating Handling Regulations § 929.48 Sales history. (a) A sales history for each grower shall be computed by the committee in the following manner: (1) For...

14 CFR 212.7 - Direct sales.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Direct sales. 212.7 Section 212.7... REGULATIONS CHARTER RULES FOR U.S. AND FOREIGN DIRECT AIR CARRIERS § 212.7 Direct sales. (a) Certificated and foreign air carriers may sell or offer for sale, and operate, as principal, Public Charter flights under...

27 CFR 6.71 - Quota sales.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Quota sales. 6.71 Section 6.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Unlawful Inducements Quota Sales § 6.71 Quota sales. The act by an...

Third quarter 2005 sales figures