..., COC-70615] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... described below in Gunnison County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The lease sale will be...
... 25 Indians 1 2010-04-01 2010-04-01 false Advertisement of sale of leases. 215.7 Section 215.7 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.7 Advertisement of sale of leases. Upon authority being granted by...
This paper reports that Venezuela's 1991 foreign investment reforms did little to encourage U.S. oil companies to invest there despite the overall investment attractiveness of the country's oil sector, says the U.S. General Accounting Office. In a report to Congress, GAO noted Venezuela's oil production peaked in 1970, declined through 1985, and since then has increased by about 21% through 1990. The primary factors affecting continued increases in production through 1996 include Petroleos de Venezuela SA's ability to encourage investment capital, the cost of producing and refining heavy and extra heavy crude oil., and the level of production quotas imposed by the Organization of Petroleum Exporting Countries, of which Venezuela is a member. GAO noted Venezuela implemented policy reforms in 1991 to encourage some foreign and private investment petroleum related ventures. However, these reforms have not yet succeeded in attracting U.S. investment in oil exploration, production, or refining in Venezuela
... Management Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Rhode Island and Massachusetts-- Final Sale Notice and Commercial Wind Lease Issuance and...; MMAA104000] Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...
..., COC-74219] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... in the Wadge Seam described below in Routt County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The...
... Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore...), Interior. ACTION: Proposed Sale Notice for commercial leasing for wind power on the Outer Continental Shelf... sale of commercial wind energy leases on the Outer Continental Shelf (OCS) offshore Rhode Island and...
...; MMAA104000] Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental.... ACTION: Proposed Sale Notice for Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Maryland. SUMMARY: This document is the Proposed Sale Notice (PSN) for the sale of commercial wind...
This paper reports that interest in oil and gas leases in the Gulf of Mexico continued spiraling downward at the latest Minerals Management Service offshore sale. Companies participating in Outer Continental Shelf Sale 139 last week in New Orleans offered 196 bids for 151 blocks in the central Gulf of Mexico. MMS offered 5,213 blocks for lease. The number of tracts receiving bids was the fewest at a central gulf lease sale since 114 tracts garnered high bids totaling $146.4 million at Sale 104 in April 1986. Apparent high bids in Sale 139 totaled $56,195,552, and all bids offered totaled just $65,300,864. Both bidding totals were the lowest in a Gulf of Mexico lease sale since MMS began area-wide gulf leasing at Sale 72 in May 1983. Only 64 of 93 qualified companies participated in Sale 139. Fifty-five companies offered apparent winning bids. By comparison, 123 companies at central gulf lease Sale 131 in March 1991 offered 637 bids totaling $320.5 million for 464 tracts. Apparent high bids last spring totaled $259.9 million. At central gulf lease Sale 123 in March 1990, high bids totaled $427.4 million for 538 tracts. In that sale, BP Exploration Inc. led all bidders, exposing $78 million in 79 high bids, including 60 for deepwater tracts. Since then, interest in deepwater tracts has waned in part because of sagging oil and gas prices as U.S. operators sought bigger prospects outside the U.S. Ironically, Sale 139 was dominated by the U.S. subsidiary of an Italian holding company
... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... article by a manufacturer, producer, or importer shall be considered a sale of the article. The term “lease” means a contract or agreement, written or verbal, which gives the lessee an exclusive, continuous...
This paper reports that puny participation in the federal lease sale for the western Gulf of Mexico reflected a lack of open acreage on attractive prospects and the crisis sweeping the U.S. offshore oil and gas industry. Thirty-eight companies participating in the Minerals Management Service's Outer Continental Shelf Sale 141 offered 81 bids for 61 tracts in the western gulf planning area. That was the fewest bids offered in a western gulf sale since operators offered 52 bids for 41 tracts at Sale 105 in August 1986. The only Gulf of Mexico minerals sale to attract less bonus money was the MMS sulfur and salt sale in the central gulf in February 1988 in which $20.8 million was exposed
Sasa Vujic; Slobodan Vujic; Mesud Ajanovic
The paper is aimed at analyzing and quantifying personal sales elements in order to increase the volume of leasing service sales and achieve higher quality in satisfying customers’ needs. In their service sales, leasing companies typically use the personal sales method. Its basic characteristic is personal contact between the sales representative and the customer. Personal sales is to a lesser degree quantifi ed through quantitative elements of plan fulfi llment; however, all the other qualit...
This paper reports that the U.S. Interior Department has proposed only 18 Outer Continental Shelf oil and gas lease sales in its new 5 year schedule. Eleven of the sales are in the Gulf of Mexico, one off the east Coast, none off the West Coast, and six off Alaska. Congress has 60 days in which to reject the 5 year lease sale plan but is not expected to. An earlier draft plan called for 23 sales. The Minerals Management Service, which administers the offshore leasing program, the the new schedule emphasizes leasing of gas prone areas
This environmental impact statement (EIS) discusses a proposed oil and gas lease sale in the Cook Inlet Planning Area, analyzes its potential effects on the environment, describes alternatives, presents major issues determined through the scoping process and staff analyses, and evaluates potential mitigating measures. Descriptions of the (1) leasing and scoping process are given in Section 1, (2) alternatives and mitigating measures in Section 2, and (3) description of the environment in Section 3. The potential effects of the lease sale are analyzed in Section 4. Alternative 1, the proposed action, is based on offering for lease 402 blocks (approximately 0.8 million hectares--1.98 million acres) in lower Cook Inlet that range from about 5 to 50 kilometers (3 to 25 mi) offshore. Alterative 2 (No Lease Sale) would cancel the proposed lease sale tentatively scheduled for April 1996. Alternative 2 (Delay the Sale) would delay the proposed sale for 2 years. Alternatives 4, 5, 6, 7, 8, and 9 would defer from leasing areas adjacent to the lower Cook Inlet and northwestern Shelikof Strait: the size of areas deferred ranges from about 5 to 45% of the area proposed for Alternative 1. After a thorough review, the Secretary of the Interior will decide which alternative or combination of alternatives will be included in the Notice of Sale
... Point Hope et al., v. Salazar, No. 1:08-cv-00004-RRB (D. Alaska)]. The sale was conducted in February... Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193 AGENCY: Bureau of...: BOEMRE announces the availability of a Revised Draft SEIS, OCS Oil and Gas Lease Sale 193, Chukchi Sea...
... Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the Detailed Statement of Sale for Oil and Gas Lease Sale 2011 in the National Petroleum Reserve-Alaska AGENCY: Bureau of Land... tracts in the National Petroleum Reserve-Alaska. The United States reserves the right to withdraw any...
... Supplemental Environmental Impact Statement (WPA 233/ CPA 231 Supplemental EIS). WPA Lease Sale 233, scheduled... EIS evaluated the environmental and socioeconomic impacts for WPA Lease Sale 233. SUPPLEMENTARY... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management [MMAA104000] Gulf of Mexico, Outer...
This environmental impact statement (EIS) assesses Lease Sale 170 proposed for August 1998 and comprised of 363 lease blocks in the Beaufort Sea planning area. The analysis addresses the significant environmental and socioeconomic concerns identified in the scoping process. Scoping consisted of input from State and Federal agencies, the petroleum industry, Native groups, environmental and public interest groups, and concerned individuals. The potential effects expected from the interaction between environmental resources and OCS-related activities were determined with respect to available scientific information and traditional knowledge. This EIS incorporates information from the Final EIS for the Beaufort Sea OCS Sale 144 (USD01, MMS, 1996a)
... equipment, materials or scrap, applied to the purchase of other property useful in the borrower's utility business; or (3) Applied to the acquisition of construction of utility plant. [60 FR 67405, Dec. 29, 1995... borrower's net utility plant prior to the transaction; (f) The proceeds of such sale, lease, or transfer...
.... 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...
... 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...
... 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...
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
Mead, Walter J.; Sorensen, Philip Edward
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.
Hannon, L.J.; LaBelle, R.P.; Lear, E.M.
The Federal Government has proposed to offer Outer Continental Shelf lands in the Gulf of Mexico for oil and gas leasing. Because oil spills may occur from activities associated with offshore oil production, the Minerals Management Service conducts a formal risk assessment. In evaluating the significance of accidental oil spills, it is important to remember that the occurrence of such spills is fundamentally probabilistic. The effects of oil spills that could occur during oil and gas production must be considered. The report summarizes results of an oil spill risk analysis conducted for the proposed Gulf of Mexico Outer Continental Shelf Lease Sales 131/135/137. The objective of this analysis was to estimate relative risks associated with oil and gas production for the proposed lease sales
... 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...
... 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...
... (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...
... 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...
This environmental impact statement (EIS) addresses a proposed Federal action that will offer for lease areas in the Alaska Outer Continental Shelf (OCS). These areas may contain economically recoverable oil and gas resources. At this time, gas is not considered economically recoverable. Lease Sale 158, proposed for 1997, is comprised of lease blocks in the Gulf of Alaska Planning Area. Up to 977 blocks will be available for lease under the proposed action; only a small percentage is expected to be actually leased. Of the blocks that will be leased, only a portion will be drilled and could possibly result in production. The analytical methods used in this EIS have been formulated over a period of years. The first step of the analysis is the identification of significant environmental and socioeconomic resources through the scoping process outlined in Section I.D. The MMS then derives a range of energy-resource estimates from geologic and economic assumptions and establishes alternatives to the proposed action. The MMS assumes estimated levels of exploration and development activity for analyzing the proposed action. The MMS then analyzes the potential effects expected from the interaction between significant environmental and socioeconomic resources and OCS-related activities
... 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...
Johnson, W.R.; Lear, E.M.
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
... 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...
... 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...
... 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...
... 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...
... 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...
The Minerals Management Service proposes to hold annual oil and gas lease sales in the Western Planning Area (WPA) of the Gulf of Mexico Outer Continental Shelf (OCS). The proposed actions are the Western Gulf sales scheduled in the Outer Continental Shelf Oil and Gas Leasing Program: 1997-2002 (Sale 171 in 1998, Sale 174 in 1999, Sale 177 in 2000, and Sale 180 in 2001). This environmental impact statement (EIS) serves as a decision document for proposed Sale 171. This document includes the purpose and background of the proposed actions, identification of the alternatives, description of the affected environment, and an analysis of the potential environmental impacts of the proposed actions, alternatives, and associated activities, including proposed mitigating measures and their potential effects. Potential contributions to cumulative impacts resulting from activities associated with the proposed actions are also analyzed. Each of the proposed actions will offer for lease all unleased blocks in the Western Planning Area of the Gulf of Mexico OCS, with the exclusion of the East and West Flower Garden Banks (Blocks A-375 and A-398 in the High Island Area, East Addition, South Extension) and three blocks used for Naval mine warfare testing and training (Blocks 793, 799, and 816 in the Mustang Island Area). Additionally, discussions between the United States and Mexico regarding tracts beyond the U.S. Exclusive Economic Zone are ongoing and may result in the deferral of those tracts for Sale 171 (approximately 277 tracts) in the open-quotes Northern Portion of the Western Gapclose quotes (Figure 1-1). Additional copies of this EIS and the referenced visuals may be obtained from the MMS, Gulf of Mexico OCS Region, Public Information Office (MS 5034), 1201 Elmwood Park Boulevard, New Orleans, Louisiana 70123-2394, or by telephone at I-800-200-GULF
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.
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
V. G. Afanasiev
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.
On Tuesday 28 November, a sale in aid of the animal protection society 'SOS Animaux Pays de Gex' will be held at the entrance to Restaurant No. 1 from 9 am to 5 pm. Mr Mpntagnel, a balloon sculptor, will also be on hand to create whatever kind of characters or animals your heart may desire.
On Tuesday 28 November, a sale in aid of the animal protection society 'SOS Animaux Pays de Gex' will be held at the entrance to Restaurant 1 from 9 am to 5 pm. Mr Montagnel, a balloon sculptor, will also be on hand to create whatever kind of characters or animals your heart may desire.
... 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...
... (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...
Raluca Antoanetta TOMESCU
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.
... 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...
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.
... 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...
McIlroy, Simon Jon; Albertsen, Mads; Stokholm-Bjerregaard, Mikkel
“Candidatus Accumulibacter phosphatis” (Accumulibacter) and the model GAO being the gammaproteobacterial “Candidatus Competibacter phosphatis” (see Oehmen et al., 2007). Here, we report the discovery of a GAO from the genus Propionivibrio, which is closely related to Accumulibacter. Propionivibrio is often...
The GAO has examined the Census Bureau's estimates of e-commerce in 1999 to determine whether they would provide a basis for us to revise any of the results we presented in our 2000 report on sales...
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.
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
In keeping with GAO's commitment to update its strategic plan at least once every 3 years consistent with the Government Performance and Results Act this strategic plan describes our proposed goals...
... 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...
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…
... 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...
... 4 Accounts 1 2010-01-01 2010-01-01 false Admission to the GAO building. 25.3 Section 25.3 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.3 Admission to the GAO building. A person may be admitted to the GAO Building...
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
Wood, Jason P; Wood, Patrick J
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.
Igor Viktorovich Linev
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
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…
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
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.
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
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...
Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco
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.
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...
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
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
... 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...
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
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
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
... 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...
Cui, Linhua; Xing, Xiao; Xue, Weihua; Wang, Yanjun; Xu, Cejun; Xuc, Jun; Gao, Yuchun; Kang, Suobin
As one of the important founders of GAO's acupuncture academic school in YanZhao area, Professor GAO Yuchun 's experience of acupuncture for headache is summarized in this paper. In the opinion of Professor GAO, the treatment of headache should focus on eliminating evil and relieving pain, and the syndrome differentiation should be based on meridian differentiation, especially on three yang meridians of foot as well as liver meridian and kidney meridian. In the acupoint prescription, attention should be placed on strengthening the spleen and stomach. The midnight-midday ebb flow acupuncture is advocated. The combination between acupuncture order and movement of qi is emphasized. In the manipulation, the role of pressing hand, the stimulation during reinforcing and reducing methods, and needle-retention time are important. The breathing reinforcing and reducing method of acupuncture are also advocated.
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.
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
Kang, Lianru; Zheng, Shuang
Professor GAO Weibin academically advocates, based on basic theory of TCM and theories of different schools, modern science technology should be used for the methods and principles of acupuncture and Chinese medicine for neuropathy, so as to explore and summarize the rules, characteristics and advantages of TCM for nervous system disease, especially bulbar paralysis. During the treatment of bulbar paralysis, professor GAO creatively proposes the effective acupuncture points such as Gongxue, Tunyan-1, Tunyan-2, Fayin, Tiyan and Zhifanliu from the aspects of neuroanatomy, and analyzes their anatomical structure and action mechanism.
US Government Accountability Office, 2012
GAO assists congressional decision makers in their deliberations by furnishing them with analytical information on issues and options. Many diverse methodologies are needed to develop sound and timely answers to the questions the Congress asks. To provide GAO evaluators with basic information about the more commonly used methodologies, GAO's…
Bruin, de S.; Janssen, H.; Klompe, A.; Lerink, P.; Vanmeulebrouk, B.
This paper proposes and demonstrates a spatial optimiser that allocates areas of inefficient machine manoeuvring to field margins thus improving the use of available space and supporting map-based Controlled Traffic Farming. A prototype web service (GAOS) allows farmers to optimise tracks within
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.
Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.; Draxl, C.
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.
OANA BĂRBULESCU (ŞEITAN
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.
Nicolae Traian Cristin
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.
... 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...
... 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...
Full Text Available Contact problem for a large deformed beam with an elastic obstacle is formulated, analyzed, and numerically solved. The beam model is governed by a nonlinear fourth-order differential equation developed by Gao, while the obstacle is considered as the elastic foundation of Winkler’s type in some distance under the beam. The problem is static without a friction and modeled either using Signorini conditions or by means of normal compliance contact conditions. The problems are then reformulated as optimal control problems which is useful both for theoretical aspects and for solution methods. Discretization is based on using the mixed finite element method with independent discretization and interpolations for foundation and beam elements. Numerical examples demonstrate usefulness of the presented solution method. Results for the nonlinear Gao beam are compared with results for the classical Euler-Bernoulli beam model.
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
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.
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.
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.
... 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...
... 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...
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
Sylvain M. Prado
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...
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)
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.
Pomerenke, Paula J.
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)
Name-Brand, Fast - Food Restaurants 5 GAO-01-943 Defense Manufacturing Technology Program: More Joint Projects and Tracking of Results Could...Oversight of Contractors under Foreign Influence Is Sufficient 6 2 GAO-05-456 Interagency Contracting: Franchise Funds Provide Convenience, but Value to
Hammer, Mary [City of San Antonio, TX (United States)
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.
... 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...
Englin, J.E.; Klan, M.S.
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
... the qualified bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's... mineable stripping ratio of the coal in bank cubic yards per ton is approximately 4.8:1. Potential bidders... averages place the coal reserves near the high end of the range of coal quality currently being [[Page...
... bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the... expected to be mined in conjunction with the LBA tract. The total mineable stripping ratio of the coal in...
... bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the... mineable stripping ratio of the coal in bank cubic yards per ton is approximately 4.6:1. Potential bidders...
... bidder of the highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the... conjunction with the LBA tract. The total mineable stripping ratio of the coal in bank cubic yards per ton is...
... highest cash amount provided that the high bid meets or exceeds the BLM's estimate of the fair market... practices. The total mineable stripping ratio of the coal in bank cubic yards per ton is approximately 4:1... averages place the coal reserves near the high end of the range of coal quality currently being mined in...
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
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...
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
Nikolenko Nataliya V.
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.
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...
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.
... 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...
... 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...
Wang, Yanjun; Xing, Xiao; Cui, Linhua
Professor GAO Yuchun is considered as the key successor of GAO's academic school of acupuncture and moxibustion in Yanzhao region. Professor GAO's clinical experience of, "sequential acupuncture" is introduced in details in this article. In Professor GAO's opinions, appropriate acupuncture sequence is the key to satisfactory clinical effects during treatment. Based on different acupoints, sequential acupuncture can achieve the aim of qi following needles and needles leading qi; based on different symptoms, sequential acupuncture can regulate qi movement; based on different body positions, sequential acupuncture can harmonize qi-blood and reinforcing deficiency and reducing excess. In all, according to the differences of disease condition and constitution, based on the accurate acupoint selection and appropriate manipulation, it is essential to capture the nature of diseases and make the order of acupuncture, which can achieve the aim of regulating qi movement and reinforcing deficiency and reducing excess.
the current accounting and reporting model does not adequately address (e.g., special purpose entities, uncovered arbitrage positions)? • Is there...TRANSPARENCY AND ACCOUNTABILITY FORUM a GAO-02-494SP Report Documentation Page Report Date 00MAR2002 Report Type N/A Dates Covered (from...its oversight in connection with these matters. In particular, the Congress and GAO are interested in changes that could serve to reduce the
... 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...
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...
... 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...
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...
... 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...
... 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...
fashion , linking it to other management processes such as budgeting and operational planning. III. GAO ASSESSMENT OF IMPLEMENTATION AUTHORITY...research which private industy is able to conduct on its own. Past GAO work has illustrated the costs of duplica- tion. A 1982 GAO report on UMTA...could be increased approximately $4.9 million, over 3 years, if the average concessioner franchise fee were increased from 2 to 4 percent of gross
Gillespie, E.M.; Piercy, J.R.
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
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.
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.
Margolf, C W
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.
... 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...
... 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...
Antolín Sánchez Cuervo
Full Text Available Jose Gaos's diverse writings are reviewed, many of them scantily known and still unpublished, related to the area of the politics in the wide sense of the term. It was the case of some reflections motivated by the global protagonism of the war, the totalitarianism and the technocracy in the current manners of life, including those that are typical of the democratic western companies. In line with this protagonism, Gaos raised a genealogical review of the secularizing process of modern rationality, which will connect with some of his big worries, such as the possibility of the philosophy itself and the possibility of the Hispanic philosophy especially.
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...
... 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...
Kathleen W. Johnson
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...
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
Hassan, Salleh; Christopher, Theo
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...
Bureau of Land Management
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.
Iskandar, B. P.; Wangsaputra, R.; Pasaribu, U. S.; Husniah, H.
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.
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.
Aleksandrova, Olga; Ivleva, Elena; Sukhacheva, Viktoria; Rumyantseva, Anna
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.
Roxana L. IONESCU
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.
Cook, Kelli Cargile
Examines a 1994 General Accounting Office (GAO) report on sexual harassment at U.S. service academies to determine how power structures affected the report writers' rhetorical choices. Identifies what is valued and devalued in the report's contents. Describes Congress's reaction to the report and speculates on the report's impact on public…
Moss, R; Thompson, J
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.
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...
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
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....
Crozat, M P; Choi, J; Reis, V H; Hill, R
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
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
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
M. Lückerath-Rovers (Mijntje)
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,
... 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...
..., 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...
Canei, Robert A.
The manual is a 12-hour program for adults who are working or preparing to work as retail salespeople. It can also be used as a summarization manual for high school students. The manual consists of five sessions which take the individual from the human aspect of sales to the related sales technique. The sessions are entitled: employee and customer…
Johns, Jonathan H.
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)
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.
... 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...
... 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...
... 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...
... 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...
... 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...
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
Hoshower, Leon; Gupta, Ashok K.
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…
... 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...
This report presents findings, conclusions, and recommendations in the areas of (1) protecting worker health and safety, (2) planning for nuclear emergencies and coordinating response mechanisms in the event of a serious nuclear accident, (3) ensuring the safe design of facilities, and (4) monitoring the environment. GAO points out that impaired organizational independence of the oversight function, a lack of headquarters authority, and the decentralized nature of the oversight activities may constitute serious problems over the long term. More recent GAO work indicates that organizational independence of the oversight function may still be a problem area and is likely to receive increased scrutiny in the aftermath of the Chernobyl nuclear reactor accident in the Soviet Union
Wang, Shuaishuai; Zhang, Chi; Li, Cuishan; Li, Daocheng; He, Ping; Su, Zhaojuan; Li, Yanling; Ding, Yiling; Lu, Aiping
Breastfeeding is recommended worldwide but not fully practiced. The first week after childbirth is regarded as a critical period for increasing breast milk production. The aim of the study was to investigate whether Chinese herbal medicine Zengru Gao would result in more women breastfeeding in the first week after childbirth. A multicenter randomized controlled trial was conducted of 588 mothers considering breastfeeding in China. Among the mothers of the intervention group, the intervention included Chinese herbal medicine Zengru Gao; among those of the control group, it did not. Primary outcomes were the percentages of fully and partially breastfeeding mothers. Secondary outcome was baby's daily formula intake. At 3 d and 7 d after delivery, significant differences were found in favour of Zengru Gao group on the percentage of full/ partial breastfeeding (Z = - 3.0037, p = 0.0027). At day 7, the percentage of full/ partial breastfeeding of the active group increased to 71.48%/20.70% versus 58.67%/30.26% in the control group, the differences remained significant (Z = - 3.0037, p = 0.0027). No statistically significant differences were detected on primary measures at 1 d. While intake of formula differed between groups at 1 d and 3 d, this difference did not achieve statistical significance, but this difference was apparent by 7 d (55.45 ± 115.39 ml/day vs 90.66 ± 153.89 ml/day). In conclusion, Chinese Herbal medicine Zengru Gao enhanced breastfeeding success during one week postpartum. The approach is acceptable to participants and merits further evaluation. ChiCTR-IPR-15007376 , December 11, 2015.
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...
Allegheny County / City of Pittsburgh / Western PA Regional Data Center — List of properties up for auction at a Sheriff Sale. Datasets labeled "Current" contain this month's postings, while those labeled "Archive" contain a running list...
City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...
Andersen, Steffen; Meisner Nielsen, Kasper
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...
Ustüner, Tuba; Godes, David
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.
Noone, B. M; Hultberg, T.
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...
Lückerath – Rovers, M.
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
Hensley, Carlton L; Tinjum, Archie L
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...
Valletta, Robert; Huggins, Brian
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.
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.
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.
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…
... 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...
... 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...
... 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...
... 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...
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
... user login information and instructions for accessing the Auction Manual and Alternative Bidding Form... importance of which was highlighted by comments received in response to the Auction Format Information... Auction Auction System Technical Supplement and Auction Manual BOEM has created an Auction System...
Division SPL, groupe logistique; A. Notar
From 3 January 2000 there will be a security barrier in front of the storage-recycling area in bldg 133, which will be accessible only to authorised staff and contractors.You are reminded that the equipment delivered to this area must be unpolluted and non-radioactive. The cost of recycling the equipment will be debited to the budget code of the Division concerned, with the prior approval of the Group Leader.Reminder relating to equipment salesThe Sales Section is open on Thursdays from 13.30 to 15.00 hours only.SPL DivisionLogistics GroupA. Notari
Patimat A. Abdulkhalikova
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
... 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...
.... 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...
DGPS DI DLA DOD DOE DOT DUR EDWAA EM EPA FAIR FAA FAS FDIC FHWA FY GAO GSA HACCP HCFA HHS HMO HUD IDB IFAD INS IRS JCT...Marti, the broadcasts are constantly and effectively jammed , USIA’S research data shows that, mainly as a result of the jamming , the number of Cubans...hours (from 3:30 am to 8:00 am), but Cuban jamming also expanded. In an attempt to overcome jamming , TV Marti has plans to convert from VHF to UHF
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...
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.
T.B. Klos (Tomas); D.J.A. Somefun (Koye); J.A. La Poutré (Han)
htmlabstractWhen we look at successful sales processes occurring in practice, we find they combine two techniques which have been studied separately in the literature. Recommender systems are used to suggest additional products or accessories to include in the bundle under consideration, and
Describes the programs and courses of the sales training department at British Airways from induction to management level. The staff uses one of the largest commercial computer facilities in the world to provide seat reservations, fare quotations and tickets, hotel reservations, and tours. (MF)
Duker, Laurie, Ed.
Minimal federal regulations on firearm sales have facilitated the proliferation of guns, gun owners, and gun dealers in the United States. This fact sheet offers data on the growing number of firearm dealers, the relative ease of obtaining and keeping a license to sell guns from the Federal Bureau of Alcohol, Tobacco, and Firearms, the lack of…
Kjellsdotter, Linea; Dukovska-Popovska, Iskra; Kaipia, Riikka
This paper investigates sales and operations planning (S&OP) at four Scandinavian industrial food producers in order to explore how the use of S&OP might help leaders to deal with the challenges set by the planning environment. Variables connected to the product and market, e.g., frequency of new...
Kjellsdotter, Linea; Dukovska-Popovska, Iskra; Kaipia, Riikka
This paper explores how the use of sales and operations planning (S&OP) may deal with the challenges set by the planning environment by investigating S&OP at four Scandinavian industrial food producers. Variables connected to the product and market, e.g. perishability, customer service elements...
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.
Snežana Miletić; Savka Vučković Milutinović
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...
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...
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.
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 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
... 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. ...
... 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...
... 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...
... 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...
... 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...
McIlroy, Simon Jon; Albertsen, Mads; Stokholm-Bjerregaard, Mikkel
Enhanced biological phosphorus removal (EBPR) is widely applied for phosphorus removal from wastewater. The process relies on polyphosphate-accumulating organisms (PAOs) that are able to take up phosphorus in excess of what is needed for growth. However, glycogen-accumulating organisms (GAOs) may...... reduce the EBPR efficiency as they compete for substrates with PAOs, but do not store excess polyphosphate. “Candidatus Accumulibacter” is widely considered to be the important PAO. In this study a laboratory scale sequencing batch reactor was operated for EBPR for the enrichment of “Ca. Accumulibacter......”. Applying the PAOmix probe set, routinely applied to target the “Ca. Accumulibacter”, suggested a PAO enrichment of 70% of the biovolume by FISH. Known GAOs were detected in low abundance with FISH (PAO and GAO...
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
Yaskova, Natalia; Alekseeva, Tatyana
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.
Loos, M.B.M.; Schelhaas, H.
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
Bolander, William; Bonney, Leff; Satornino, Cinthia
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…
Bedjan, María Belén
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 ...
As the current H1N1 outbreak underscores, an influenza pandemic remains a real threat to our nation. Over the past 3 years, the US Government Accountability Office (GAO) conducted a body of work, consisting of 12 reports and 4 testimonies, to help the nation better prepare for a possible pandemic. In February 2009, GAO synthesized the results of…
Jeffrey E. Jarrett
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?
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.
Full Text Available Experience from prior successful sale of many companies from different business activities, tells us that it is necessary to create approach system, flexible to different buyers and environment. The base of this system is a belief that salesmen can stimulate big buyers to make buying decisions, if the selling process is done well. Emphasis is made on practical selling techniques which are used in the whole selling process.
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.
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.
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.
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.
Zhao, X.; Angelov, S.A.; Grefen, P.W.P.J.; Meersman, R.A.; Dillon, T.S.
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
... 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...
Andris A. Zoltners; Prabhakant Sinha
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...
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)
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.
Dalton, David [NucNet, The Independent Global Nuclear News Agency, Brussels (Belgium)
The announcement by French state-controlled utility EDF that it has added pound 1.5 bn (Euro 1.7 bn, $ 1.9 bn) to its estimated costs for two new reactors at Hinkley Point C, has led to questions about whether the government should rethink the project, with some politicians calling for it to be abandoned. EDF's announcement came less than two weeks after a report from the Government Accountability Office (GAO) said the government's deal for the two EPR units, now estimated to be costing pound 19.6 bn (Euro 22.3 bn, $ 25.5 bn), has locked consumers into a risky and expensive project with uncertain strategic and economic benefits. The UK's Energy Technologies Institute (ETI), in a report prepared before the EDF announcement, had already said the requirement to improve the predictability and affordability of new nuclear power plants has never been stronger.
The announcement by French state-controlled utility EDF that it has added pound 1.5 bn (Euro 1.7 bn, $ 1.9 bn) to its estimated costs for two new reactors at Hinkley Point C, has led to questions about whether the government should rethink the project, with some politicians calling for it to be abandoned. EDF's announcement came less than two weeks after a report from the Government Accountability Office (GAO) said the government's deal for the two EPR units, now estimated to be costing pound 19.6 bn (Euro 22.3 bn, $ 25.5 bn), has locked consumers into a risky and expensive project with uncertain strategic and economic benefits. The UK's Energy Technologies Institute (ETI), in a report prepared before the EDF announcement, had already said the requirement to improve the predictability and affordability of new nuclear power plants has never been stronger.
With manufacturing facilities in over 40 countries and a sales network in over 100, AREVA offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The group also provides interconnect systems to the telecommunications, computer and automotive markets. This document presents the sales figures of the group for the third quarter of 2005: sales revenues in the front end division, in the reactor and services division, in the back end division and in the transmission and distribution division
The aim of this thesis was to find a best way to advertise short-term sales and reduce paper waste. Another aim was to help the seller to identify a potential customer for a specific product, by means of providing a number of people accessing an advertisement. A mobile phone is one of the widely used electronic devices by many people. Modern mobile phones support a good internet connection. Also, people carry their mobile devices with them even outside their homes. So a mobile application ...
Courty, Pascal; Li, Hao
We present a model of timing of seasonal sales where stores choose several designs at the beginning of the season without knowing wich one, if any, will be fashionable. Fashionable designs have a chance to fetch high prices in fashion markets while non-fashionable ones must be sold in a discount market. In the beginning of the season, stores charge high prices in the hope of capturing their fashion market. As the end of the season approaches with goods still on the shelves, stores adjust down...
Komtesse af Rosenborg, Desiree Christina; Buhl-Andersen, Ida; Nilsson, Line Bygvrå
This paper examines the relationship between social media engagement and financial performance of the global fast fashion company, H&M. We analyze big social data from Facebook on the seven H&M style collections that occurred during 2012 and 2013 to investigate if style icon campaigns have a larger...... effect on quarterly sales than designer collaborations. We find that style icons such as David Beckham generate more social buzz than designer collaborations. Social Set Analysis of the Facebook data shows that the overlap between the users H&M reach with their different style collections is fairly small...
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
... 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 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...
Fischer, Marc; Leeflang, Peter S. H.; Verhoef, Peter C.
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.
... 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...
Levin, Michael A.; Peterson, Lori T.
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…
Full Text Available
ENGLISH ABSTRACT: This paper tests the accuracy of using Linear regression, Logistics regression, and Bass curves in selected new product rollouts, based on sales data. The selected new products come from the electronics and electrical engineering and information and communications technology industries. The eight selected products are: electronic switchgear, electric motors, supervisory control and data acquisition systems, programmable logic controllers, cell phones, wireless modules, routers, and antennas. We compare the Linear regression, Logistics regression and Bass curves with respect to forecasting using analysis of variance. The accuracy of these three curves is studied and conclusions are drawn. We use an expert panel to compare the different curves and provide lessons for managers to improve forecasting new product sales. In addition, comparison between the two industries is drawn, and areas for further research are indicated.
AFRIKAANSE OPSOMMING: Hierdie artikel toets die akkuraatheid van die gebruik van linêere regressie, logistiese regressie en Bass-krommes by die bekendstelling van nuwe produkte gebaseer op verkoopsdata. Die geselekteerde nuwe produkte is uit die elektriese en elektroniese asook informasietegnologie- en kommunikasie bedrywe. Linêere regressie, logistiese regressie en Bass-krommes word vergelyk ten opsigte van vooruitskatting deur variansie te ontleed. Die akkuraatheid word ontleed en gevolgtrekkings gemaak. Die doel is om vooruitskatting van nuwe produkverkope te verbeter.
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.
... 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...
Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana
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...
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.
Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1996. 16 figs., 20 tabs.
A one-size-fits-all global sales strategy that fails to take into account the cultural, regulatory, geographic, and economic differences that exist across borders is a blueprint for failure. For training organizations tasked with educating globally dispersed sales forces, the challenge is adapting to these differences while simultaneously…
Department of Housing and Urban Development — The FHA Office of Housing is conducting a series of mortgage loan sales under the Single Family Loan Sale (SFLS) Initiative. The current sales structure consists of...
... 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. ...
Progress on a lease program for the installation of a solar water heater with no installation charge is reported. Information on the announcement of the program, the selection of participants, the contractural agreement, progress on installation of equipment, monitoring, and evaluation is summarized. The status of the budget concerned with the program is announced. Forms used for applications for the program and an announcement from Resource Alternatives for Cilco customers are presented.
Berlin, Jonathan W; Lexa, Frank J
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.
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.
The Gas, Electricity and Water Works Cologne (GEW) supplies 4,115 objects with district heat. The connected load totals 830,000 kJ/s, which over the last 10 years has been expanded by an average of 5.3% annually and is currently 2.2% above the national average. The extension of district heat supply has been accomplished without subsidies from the two ZIP programmes. The major objects in Cologne city are to a large extent linked to the GEW district heating network. The goal now is to win more smaller objects in the supply area. To achieve notable new connected load increases in the future, the GEW is conducting a sales promotion drive together with Cologne heating construction firms. The promotion is running under the slogan 'Magically Simple: Heating with District Heat'. Its strategy and execution are described here by the author.
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.
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...
... Company, Inexco Oil Company. Group VI. Eni Petroleum Co. Inc., Eni Petroleum US LLC, Eni Oil US LLC, Eni Marketing Inc., Eni BB Petroleum Inc., Eni US Operating Co. Inc., Eni BB Pipeline LLC. Group VII. Petrobras...
... III Eni Petroleum Co. Inc. Eni Petroleum US LLC Eni Oil US LLC Eni Marketing Inc. Eni BB Petroleum Inc. Eni US Operating Co. Inc. Eni BB Pipeline LLC Group IV Exxon Mobil Corporation ExxonMobil Exploration...
.... Eni Petroleum Co. Inc. Eni Petroleum US LLC Eni Oil US LLC Eni Marketing Inc Eni BB Petroleum Inc. Eni US Operating Co. Inc. Eni BB Pipeline LLC Group VII. Statoil ASA Statoil Gulf of Mexico LLC Statoil...
... III. Eni Petroleum Co. Inc. Eni Petroleum US LLC Eni Oil US LLC Eni Marketing Inc. Eni BB Petroleum Inc. Eni US Operating Co. Inc. Eni BB Pipeline LLC Group IV. Exxon Mobil Corporation ExxonMobil...
... Company, Inexeco Oil Company. Group VI. Eni Petroleum Co. Inc., Eni Petroleum US LLC, Eni Oil US LLC, Eni Marketing Inc., Eni BB Petroleum Inc., Eni US Operating Co. Inc., Eni BB Pipeline LLC. Group VII. Petrobras...
... Eni Petroleum Co. Inc. Eni Petroleum US LLC. Eni Oil US LLC. Eni Marketing Inc. Eni BB Petroleum Inc. Eni US Operating Co. Inc. Eni BB Pipeline LLC. Group VII Petrobras America Inc. Petroleo Brasileiro S...
... and Exploration Company Inexeco Oil Company Group VI Eni Petroleum Co. Inc. Eni Petroleum US LLC Eni Oil US LLC Eni Marketing Inc Eni BB Petroleum Inc. Eni US Operating Co. Inc. Eni BB Pipeline LLC Group...
... the Joint Business Council of the Shoshone and Arapahoe Tribes or its authorized representative, the... first year's rental, and his share of the advertising costs, and shall file with the superintendent the... bidder or bidders will be required to pay his or their share of the advertising costs. Amounts received...
This statement before Congress by Gerald L. Dillingham, Associate Director, : Transportation Issues, Resources, Community, and Economic Development Division, : General Accounting Office (GAO) assesses the recommendations contained in the : recently r...
Full Text Available We studied Nd3-XBiXFe4GaO12 films to obtain perpendicular magnetic anisotropy as well as large Faraday effect. NdBi2Fe4GaO12 (Bi2:NIGG and Nd0.5Bi2.5Fe4GaO12 (Bi2.5:NIGG films were obtained on Nd2BiFe4GaO12 (Bi1:NIGG layer prepared on glass substrates by metal-organic decomposition (MOD method. Bi2:NIGG and Bi2.5:NIGG films showed large Faraday rotation angles of 7.5 and 10.5 degree/µm, at a wavelength of 520 nm, respectively. Those films have perpendicular magnetic anisotropy with a coercivity of 350 Oe and a saturation magnetic field of 730 Oe.
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
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.
The Electric Sales and Revenue is prepared by the Coal and Electric Data and Renewables Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the United States. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1994.
The Electric Sales and Revenue is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1997. 16 figs., 17 tabs.
Pei-Jui, Wu; Hwa-Lung, Yu
The heavy rainfall from typhoons is the main factor of the natural disaster in Taiwan, which causes the significant loss of human lives and properties. Statistically average 3.5 typhoons invade Taiwan every year, and the serious typhoon, Morakot in 2009, impacted Taiwan in recorded history. Because the duration, path and intensity of typhoon, also affect the temporal and spatial rainfall type in specific region , finding the characteristics of the typhoon rainfall type is advantageous when we try to estimate the quantity of rainfall. This study developed a rainfall prediction model and can be divided three parts. First, using the EEOF(extended empirical orthogonal function) to classify the typhoon events, and decompose the standard rainfall type of all stations of each typhoon event into the EOF and PC(principal component). So we can classify the typhoon events which vary similarly in temporally and spatially as the similar typhoon types. Next, according to the classification above, we construct the PDF(probability density function) in different space and time by means of using the multivariate maximum entropy from the first to forth moment statistically. Therefore, we can get the probability of each stations of each time. Final we use the BME(Bayesian Maximum Entropy method) to construct the typhoon rainfall prediction model , and to estimate the rainfall for the case of GaoPing river which located in south of Taiwan.This study could be useful for typhoon rainfall predictions in future and suitable to government for the typhoon disaster prevention .
Wang, Shixin; Yang, Baolin; Zhou, Yi; Wang, Futao; Zhang, Rui; Zhao, Qing
To more efficiently use GaoFen-1 (GF-1) satellite images for landslide emergency monitoring, a Digital Surface Model (DSM) can be generated from GF-1 across-track stereo image pairs to build a terrain dataset. This study proposes a landslide 3D information extraction method based on the terrain changes of slope objects. The slope objects are mergences of segmented image objects which have similar aspects; and the terrain changes are calculated from the post-disaster Digital Elevation Model (DEM) from GF-1 and the pre-disaster DEM from GDEM V2. A high mountain landslide that occurred in Wenchuan County, Sichuan Province is used to conduct a 3D information extraction test. The extracted total area of the landslide is 22.58 ha; the displaced earth volume is 652,100 m3; and the average sliding direction is 263.83°. The accuracies of them are 0.89, 0.87 and 0.95, respectively. Thus, the proposed method expands the application of GF-1 satellite images to the field of landslide emergency monitoring.
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
... 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...
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.
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
The allowance trading market has started a slow march to maturity. Competitive developers should understand the risks and opportunities now presented. The marketplace for sulfur dioxide (SO 2 ) emissions allowances - the centerpiece of Title 4's acid rain reduction program - remains enigmatic 19 months after the Clean Air Act amendments of 1990 were passed. Yet it is increasingly clear that the emission allowance market will likely confound the gloom and doom of its doubters. The recently-announced $10 million dollar Wisconsin Power and Light allowance sales to Duquesne Light and the Tennessee Valley Authority are among the latest indications of momentum toward a stabilizing market. This trend puts additional pressure on independent developers to finalize their allowance strategies. Developers who understand what the allowance trading program is and what it is not, know the key players, and grasp the unresolved regulatory issues will have a new competitive advantage. The topics addressed in this article include the allowance marketplace, marketplace characteristics, the regulatory front, forward-looking strategies, and increasing marketplace activity
A fusion machine, in the form of a sphere small enough to fit on a desktop, is described. It can be switched on and off at will and produces virtually no radioactive waste. The fusion sphere creates an electric potential which forms deuterium ions into beams and accelerates them towards the centre. Nuclei of deuterium inside a central spherical wire grid fuse to create neutrons, helium -3 and traces of hydrogen and tritium. The rudimentary device is expected to go on sale in a commercial form in 1998. The immediate applications are those which require a yield of neutrons falling in the range 10 7 to 10 10 neutrons per second. This is expected to be well within the capability of the sphere and would allow neutron activation analysis to be carried out for the detection of hidden high explosives in airport baggage checks, or impurities in ores as they are mined for example. With higher neutron yields other applications such as the treatment of tumours could become viable but the technical problems are likely to multiply with the increasing yields. (UK)
Allegheny County / City of Pittsburgh / Western PA Regional Data Center — This dataset contains data on all Real Property parcels that have sold since 2013 in Allegheny County, PA. Before doing any market analysis on property sales, check...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
Gjedrem, William Gilje
Master's thesis in Finance In this paper I analyze whether an intervention program increases productivity and sales, by reducing potential procrastination problems that employees face at work. The intervention was introduced to stores in a large retail chain in Norway, and contained different tools that could lead to lower perceived costs of higher effort. In a difference-in-differences analysis I find that the intervention increases sales after a 14 weeks long implementation period. Fu...
This document presents the sales revenue of the 3. quarter 2006 for the Group AREVA. The sales revenues for the first nine months of 2006 are up by 8,1% to 7,556 millions euros; the nuclear operations are up by 5,2% reflecting strong performance in the front end division; the transmission and distribution division is up by 14%. (A.L.B.)
Pharis, Meagan L; Colby, Lisa; Wagner, Amanda; Mallya, Giridhar
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.
Danny Pimentel Claro
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.
Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the most part, is true, there is a significant exception. When a firm leases an asset, the accounting treatment of the expense depends upon whethe...
..., 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...
... 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...
... 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...
... 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...
... 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 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...
... 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...
... 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...
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.
England-Joseph, Judy; Bannerman, Carl J.; Fenzel, William F.; Brack, David L.; Harter, Frederick A.
DOE's operations are carried out at many contractor-operated sites around the country, including major sites within the nuclear weapons complex that are involved in the production of nuclear material for weapons and naval fuel. At these sites DOE contractors routinely use and generate large quantities of a wide range of hazardous and radioactive materials. Because these materials require special handling by workers. Also pursuant to Mar. 15, 1989, request, we provided you a report entitled Nuclear Health and Safety: Need for Improved Responsiveness to Problems at DOE Sites (GAO/RCED-90-101, Mar. 28, 1990). to prevent exposure to themselves or releases into the environment, DOE's weapons complex, considered in its entirety, is among the potentially more dangerous industrial operations in the world. Over the last decade, at the request of the Congress, we have carried out a series of assessments and evaluations of various aspects of the complex. In over 60 reports and testimonies published since 1990, we have called attention to the mounting problems facing DOE's nuclear weapons complex. This body of work includes (1) identifying serious, costly, and widespread environmental, safety, and health problems at DOE facilities, (2) calling for outside independent oversight of DOE's nuclear operations, and (3) making recommendations to DOE to strengthen its oversight, providing more detailed information and plans to the Congress, and improving its management and accounting practices. In total, our reports and testimonies have included 54 recommendations to DOE, in addition to recommendations to the Congress, concerning environmental, safety, and health matters at the complex. We consider 23 of the 54 recommendations to be still open. The open recommendations call for improvements such as tighter program controls and clearer standards and policies related to environmental, safety, and health matters
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
Moser, Frank; Karavezyris, Vassilios; Blum, Christopher
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.
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...
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
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.
Liberalisation of the electricity market pushes Slovak distribution companies to upgrade their sale technologies. The first one to invest into a complex electronic sales system will be Stredoslovenska energetika, a.s., Zilina. The system worth 200 million Sk (4,83 million Euro) will be supplied by Polish software company Winuel. The company should also supply a software that would allow forecasting and planning of sales. The system should be fully operational by 2006. TREND has not managed to obtain information regarding plans Zapadoslovenska energetika - the largest and most active distribution company - might have in this area. In eastern Slovakia distribution company Vychodoslovenska energetika, a.s., Kosice has also started addressing this issue. (Author)
Full Text Available With the rapid development of urban social economy,the original green area of the cities has been decreasing continually. In order to meet the humanistic,natural and economic demands of the urban green space,this paper takes the Shanghai Qibao GaoXian Roof Garden Market as an example further studing the social service functions of the market such as leisure meeting,garden life,flower market,education on nature,festival exhibition and so on.
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.
This press release brings information on the AREVA group sales data. First quarter 2005 sales for the group were 2,496 millions of euros, up 3,6% year-on-year from 2,41 millions. The change in foreign exchange rates between the two periods show a negative impact of 22 millions euros, which is much lower than in the first quarter of 2004. It analyzes also in more details the situation of the front end, the reactors and service division, the back end division, the transmission and distribution division and the connectors division. (A.L.B.)
... 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...
Schwager, Petra; Moser, Frank
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
... 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...
... 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...
Flores Doña, Mª Sierra
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 ...
Andrikopoulos, Athanasios; Markellos, Raphael N.
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...
U.S. Department of Health & Human Services — 1997-2014. Substance Abuse and Mental Health Services Administration (SAMHSA). Synar Reports: Youth Tobacco Sales. Policy – Youth Tobacco Sales. SAMHSA’s Synar...
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...
Grimmett, Richard F
This report briefly reviews the issue of U.S. arms sales to Pakistan. It provides background details regarding recent major weapons transactions between the United States and Pakistan, as well as the rationale given for such sales...
Grimmett, Richard F
This report briefly reviews the issue of U.S. arms sales to Pakistan. It provides background details regarding recent major weapons transactions between the United States and Pakistan, as well as the rationale given for such sales...
National Oceanic and Atmospheric Administration, Department of Commerce — This is a federally mandated sales log which collects information on sales of raw coral, including weight and revenue. Also includes seller and buyer information....
A total of 36 samples of Cassava flour were randomly collected inside clean polythene bag at each point of sale in three (3) major markets in Zaria, these are: Samaru, Sabon Gari and Zaria City Markets and transported to the laboratory for the department of microbiology Ahmadu Bello University, Zaria for further analysis.
Møgelvang-Hansen, Peter; Lando, Henrik; Kristensen, Bo
The project described in this report was carried out with support from The Ministry of Justice's Research Pool. The aim of the project is to examine the effects of Amending Act no. 213/2002, amending the rules on consumer sales in the Danish Sale of Goods Act. The amendments were part of Denmark......'s implementation of Directive 1999/44/EC of the European Parliament and of the Council on certain aspects of the sale of consumer goods and associated guarantees. The Amending Act came into force on 24 April 2002, having effect on consumer sales made on and after 1 January 2002. At the time of completion...... of this report, the Amending Act had been in force for more than two and a half years. In the planning of this project, we assumed that at this point in time sufficient experience with the new rules would be available, enabling us to get an impression of its practical consequences for businesses. Also, we...
Pammo, R.; Ripatti, P.
The TTS Institute has carried out a study concerning forest owners' timber sales. The material was collected in 2002 via a mail inquiry that targeted forest owners who sold timber during the years 1997-1999 and 1999-2002. Three quarters of the forest owners sold timber to the same timber buying company during both periods of 1997-1999 and 1999-2002. The most important reasons for selling to the same buyer were that they purchased all timber assortments, reliability and good timber price. Mainly the same reasons also applied when changing the timber buying company. The most sensitive groups to changing timber buyer were 60-69 year old, entrepreneurs, men, and owners of forest holdings between 20-29 hectares, owners of inherited forests and joint forest ownerships. The forest owners assessed the timber buying company's operations and its staff on the basis of the last timber sale. The forest owners gave best values for the timber buyer's reliability, the purchase of all timber assortments and the timber buyers' reputation. The worst values were given for cross-cutting and response to complaints. No less than 95 percent of forest owners were prepared to recommend their timber trade partner to acquaintances, friends or other forest owners. Yet only half of the forest owners recognized that their last timber sale experience would not affect which company will be selected for the nest timber sale process
Loos, M.B.M.; Sagaert, V.; Storme, M.; Terryn, E.
This paper looks into several aspects of Book IV.A of the Draft Common Frame of Reference and, in particular with regard to remedies, of Book III DCFR. Where appropriate, these provisions are compared with the corresponding provisions in the Principles of European Law on Sales (PELS) and,
North Carolina State Dept. of Public Instruction, Raleigh. Div. of Vocational Education.
This document contains teacher materials for a 4-unit, 1-year marketing education course in advertising and sales promotion offered in grades 11 and 12 in North Carolina. The preface contains a rationale for the development of the course, a course description, course objectives, a list of the instructional units of the course, and a list of the…
B. Wierenga (Berend); H. Soethoudt (Han)
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
Wierenga, B.; Soethoudt, J.M.
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
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...
Marcos-Cuevas, Javier; Critten, Peter; Squire, Phil; Speakman, James I. F.
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…
Mani, Sudha; Kothandaraman, Prabakar; Kashyap, Rajiv; Ashnai, Bahar
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…
... 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...
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
... 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...
... 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...
... 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...
laCour, Lisbeth; Milhøj, Anders
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...
Zliobaite, I.; Bakker, J.; Pechenizkiy, M.
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
... 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...
... 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...
... 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...
... DEPARTMENT OF AGRICULTURE Office of the Secretary 7 CFR Part 20 RIN 0551-AA70 Export Sales... Sales Reporting Requirements, is being withdrawn. The Foreign Agricultural Service (FAS) is currently...: Contact Peter W. Burr, Branch Chief, Export Sales Reporting Branch, Import Policies and Export Reporting...
... 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...
... 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...
... 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...
Balko S. V.
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.
Higher Education: Actions Needed to Improve Access to Federal Financial Assistance for Homeless and Foster Youth. Report to the Ranking Member, Senate Committee on Health, Education, Labor, and Pensions. GAO-16-343
US Government Accountability Office, 2016
Homeless youth and youth in foster care are often unprepared for the transition to adulthood. Given the economic benefits of college, the Government Accountability Office (GAO) was asked to examine the college experiences of these vulnerable youth. GAO examined: (1) college enrollment and completion for foster and homeless youth; (2) the extent to…
... 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...
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
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
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.
Despite the continuing emphasis on conservation and the growing trend to smaller sized automobiles, sales of motor gasoline across Canada posted a gain of 0.4% in 1986. Figures are included in this survey for Canadian motor gasoline sales categorized by province, type of gasoline, and months of 1985 and 1986. Sales of refiners' diesel fuel oil are also categorized by province and by months of 1985 and 1986. Motor gasoline disposition for 1983-1986 is categorized into retail pump sales, road and urban transport, agriculture, public administration, and commercial and other institutional markets. Also included are figures for refiners' propane sales for 1983-1986 by province.
Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H
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.
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.
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)
The Company Slovenske elektrarne (SE) Predaj has after two years of presence in the market expanded their business activities to the households segment. The first customers can be particularly employees of Slovenske elektrarne. This chance will be provided to them starting from 1 October of this year. 'The electricity supplies for households will only be supplementary segment of sales at SE Predaj Company. We will still focus mainly at businesses with higher consumption,' says director of the Company Mr. Stanislav Reguli. (author)
... 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...
Full Text Available At the beginning of third millennium, the world of sport has been experiencing new marketing techniques to introduce products and services. The purpose of this study was to compare advertising and sales promotion strategies, the effects of different strategies in sport production companies to retain or to gain market share among selected firms, which were active in Iran. The method of survey was descriptive – analytical and some questionnaires were used for collecting data in Likert scale. The validity of the questionnaire were estimated by interview with professors and exports in marketing and sport marketing and the reliability was assessed by using Cronbach's alpha (α= 0.89. Statistical population of the study includes Sport Goods-Producing companies in Iran (N= 180 and 122 firms formed the study sample. For testing the hypothesis, we have used Paired Samples T-Test. The analysis of findings showed that there was a meaningful difference between using advertising and sales promotion strategies. In general, we can say, there are some limited applications of using techniques and methods of sales promotion strategies in Iranian sport industry and methods of advertising. Consequently, regarding the intense competition among companies as well as fast growth of markets and fast changes in consumer’s behavior, identifying the best methods for corresponding relationship to customer would be required.
Hanson, Raimu, 1957-
Hiina keeleteadlane Gao Jingyi on avaldanud raamatu, milles ta näitab, et hiina keel ning eesti keel ja teised läänemeresoome keeled mingil määral koos teiste uurali keeltega pärinevad ühisest allikast
Ashby, Cornelia M.; Franzel, Jeanette M.
The D.C. School Choice Incentive Act created the first private kindergarten-through-grade-12 school-choice program supported by federal funds. The program was named the D.C. Opportunity Scholarship Program (OSP). The United States Government Accountability Office (GAO) was asked to assess the (1) accountability mechanisms governing the use of…
White, James R.; Scott, George A.
The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax…
Scott, George A.
Science, technology, engineering, and mathematics (STEM) education programs help to enhance the nation's global competitiveness. Many federal agencies have been involved in administering these programs. Concerns have been raised about the overall effectiveness and efficiency of STEM education programs. GAO examined (1) the number of federal…
Daly, Kay L.
The Higher Education Opportunity Act of 2008, Pub. L. No. 110-315, mandated GAO (Government Accountability Office) to study the financial and compliance audits and reviews required or conducted for the Federal Family Education Loan (FFEL) program and the Federal Direct Student Loan (DL) program. The Department of Education's (Education) Office of…
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...
Jonathan A. Wiley; Yu Liu; Dongshin Kim; Tom Springer
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...
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.
... 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...
... 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...
... 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. ...
... 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. ...
... 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. ...
... 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...
... 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...
... 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...
... 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...
... 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...
...) 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...
... 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...
..., 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...
..., 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...
... 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...
... 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...
... 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...
... 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...
Salamon, D.; Liu, R.; Klein, M.V.; Groenke, D.A.; Poeppelmeier, K.R.; Dabrowski, B.; Han, P.D.; Payne, D.A.
We present a Raman-scattering study of Y 1-x Ca x Sr 2 Cu 2 GaO 7 for both the x=0 parent compound and doped compositions with x=0.25 and x=0.40. Extrapolation from YBa 2 Cu 3 O 7-d and other cuprates allows us to assign many of the Raman-active phonon modes in the x=0 material, as well as identify a two-magnon scattering peak, a second-order phonon scattering peak, and a Raman continuum out to 4000 cm -1 . Despite compositional inhomogeneities, the doped superconducting samples show some of the same low-energy phonon features as the x=0 material. There is, however, a doping-dependent shift in the positions of features in the 500--700 cm -1 range, possibly due to Ca locating on Sr sites instead of Y sites. The relative intensities of the phonon peaks in the doped material are also changed from the insulator (x=0), suggesting that a resonant Raman phenomenon is occurring. The temperature-dependent spectra show what appears to be a superconducting dip in the background intensity, but the low superconducting fractions in these samples make this difficult to verify. The doped material also has a Raman continuum out to 4000 cm -1 just as in the x=0 samples, but with the two-magnon and second-order phonon scattering peaks significantly reduced in intensity. This may be a result of changes in the long-range ordering, or another manifestation of the same resonance phenomena occurring at lower energies. Single-crystal samples of the doped material Y 1-x Ca x Sr 2 Cu 2 GaO 7 are necessary for a more conclusive Raman study
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.
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.
Nicolas Berman; Antoine Berthou; Jérôme Héricourt
How do firms’ sales interact across markets? Are foreign and domestic sales complements or substitutes? Using a large French firm-level database that combines balance-sheet and product-destination specific export information over the period 1995-2001, we study the interconnections between exports and domestic sales. We identify exogenous shocks that affect the firms’ demand on foreign markets to instrument yearly variations in exports. We use alternatively as instruments product-destination s...
Daniel Mihai Vasiliu
This paper aims to demonstrate that a complex of factors, which I called “the success factors", which decisively influence the sale process. Currently, companies spend significant amounts of money each year to train sales representatives in the art sale. Banking institutions are designed to successfully meet the financial needs of the customers, to identify new needs, to reshape banking products and services, to create and launch new products and services on market.
Dekimpe, Marnik; Hanssens, DM
Are marketing efforts able to affect long-term trends in sales or other performance measures? Answering this question is essential for the creation of marketing strategies that deliver a sustainable competitive advantage. This paper introduces persistence modeling to derive long-term marketing effectiveness from time-series observations on sales and marketing expenditures. First, we use unit-root tests to determine whether sales are stable or evolving (trending) over time. If they are evolvin...
Arnold, Marc; Hackbarth, Dirk; Puhan, Tatjana-Xenia
This paper analyzes the decision of firms to sell assets to fund investments (financing asset sales). For a sample of U.S. manufacturing firms during the 1971-2010 period, we document new stylized facts about financing asset sales that cannot be explained by traditional motives for selling assets, such as financial distress or financing constraints. Using a structural model of financing, investment, and macroeconomic risk, we show that financing asset sales attenuate the debt overhang problem...
Daniel Mihai Vasiliu
Full Text Available This paper aims to demonstrate that a complex of factors, which I called “the successfactors", which decisively influence the sale process. Currently, companies spend significant amountsof money each year to train sales representatives in the art sale. Banking institutions are designed tosuccessfully meet the financial needs of the customers, to identify new needs, to reshape bankingproducts and services, to create and launch new products and services on market.
Caglayan, M.; Maioli, S.; Mateut, S.
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...
USASAC leads the AMC Security Assistance Enterprise, develops and manages security assistance programs and foreign military sales cases to build...that leads to cost savings and cost avoidance. The Shadow’s FMS sales are currently 1.6% of the total units in operation and accounts for the same...SPONSORED REPORT SERIES Economic Value of Army Foreign Military Sales December 2015 MAJ James P. Allen, USA MAJ Scott A. Bailey, USA CPT
Attanasi, E.D.; Johnson, S.R.
Much of the available analysis of policies for the disposal of publicly held resources is based on comparatively straightforward extensions of the neoclassical pricing and allocation theory. As such, these analyses have to a large extent not fully incorporated the fact that firms normally acquire rights to these resources in sealed tender markets. In this paper, a simple bidding model is used to show that the choice of disposal policies can influence the firm's bid and also the public revenues obtained from the sale of the resource. It is additionally shown that the implications of such policy choices are conditioned by the firm's attitudes towards risk. Finally, it is argued that a modification of existing prescriptions may be necessary if a more realistic specification of the disposal problem taking account of the sealed tender market in which rights are obtained, is considered. ?? 1976 Annals of Regional Science.
Nigon, D L
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.
la Cour, Lisbeth; Milhøj, Anders
the reader that the total sale of alcohol has been fairly constant we will present graphs and various indicators and tests of the degree of temporal dependence in this series. The overall impression from this analysis is that our first hypothesis seems to be supported -at least not contradicted - by the data...... are: First we want to convince the reader that the total sale of alcohol in Denmark since 1980 has been fairly stable. By total sale we mean the total sale of 100% alcohol so the three categories - beer, wine and spirits are measured in litres of 100% alcohol equivalents. In order to convince...
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.
Lounsbury, John W; Foster, Nancy A; Levy, Jacob J; Gibson, Lucy W
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.
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...
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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
Sandau, A. (Alexander)
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. ...
Allen, Concha; Kumar, Poonam; Tarasi, Crina; Wilson, Holt
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…
... 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...
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...
Ledingham, Dianne; Kovac, Mark; Simon, Heidi Locke
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.
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.
McDaniel, Patricia A; Malone, Ruth E
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.
... CFR part 5, subpart L, in all cases where domestic violence, dating violence, or stalking, or criminal activity directly related to domestic violence, dating violence, or stalking is involved or claimed to be... prohibited by HUD. (2) The lease must provide that drug-related criminal activity engaged in on or near the...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Lease of security property. 3560.408 Section 3560.408 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF... facilities related to a housing project (e.g., central kitchens, recreation facilities, laundry rooms, and...
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)
Peters, F.H.J.; De Brito, M.P.
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
... Federal Government may benefit because (1) the reduced burden of reporting may extend the life on marginal... its leases in the unit or communitization agreement. These imbalances led to numerous questions about... a member of such staff is required to perform work on a specific case. Section 304(b) of FLPMA...
The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders
Salzsieder, Karl R
The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.
... work to the Government for the expected life of the lease shall be less than the cost of alternative... geographical area in which the availability of Government-owned space was surveyed, together with reasons for limiting the area. The mission is to be set forth in detail, along with the reason(s) why space in this...
Lawton, Stephen B.
In April 2009, a high school principal in a large Arizona school district met individually with 18 of his most senior teachers to inform them that they would not have a job the following year. Why didn't tenure protect them from wholesale dismissal? The answer is they all had one thing in common: they were retirees who had been leased or hired…
CHENG, L.Y.; YUE, M.; BARI, R.A.
The present study demonstrates a probabilistic approach to quantify the proliferation risks of fuel leasing and recycling. A Markov model approach is applied to evaluate the probability of proliferation success by diversion or theft. Proliferation risk is calculated as a product of the probability of success and the corresponding consequences
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).
... declaration and the party submitting the protected material. The Commission has full authority to fashion... leased access complaint within 90 days of the close of the pleading cycle. (2) The Media Bureau, after... the proposals or choose to fashion its own remedy. (i) During the pendency of a dispute, a party...
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
Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.
Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.
Wood, SM; Browne, S
The science of store location decision making and sales forecasting has received a huge degree of attention throughout retail management and retail geography research. This literature has focused on the conceptualisation of techniques for determining the optimal location and sales, primarily of the food supermarket.
Parakhonyak, Alexei; Vikander, Nick
consumers simultaneously, serve them all sequentially, or employ any intermediate scheme. We show that the optimal sales scheme is purely sequential, where each consumer observes all previous sales before choosing whether to buy himself. A sequential scheme maximizes the amount of information available...
... cubic yards must be advertised on the same day once a week for two consecutive weeks in a newspaper of general circulation in the area where the material is located, and in a trade or industrial newspaper when... other access to the sale area which is available to anyone qualified to bid. (b) Advertising—(1) Sales...
Spijkerman, F.M.; Snelders, H.M.J.J.
Sales promotion wordt binnen de marketing gehanteerd als instrument om op de korte termijn direct koopgedrag in de gewenste richting te beïnvloeden. Daarbij wordt vaak voorbijgegaan aan de mogelijke effecten op de langere termijn. F.M. Spijkerman en H.M.J.J. Snelders geven evenwel aan dat sales
This study combines the perspective of students (n = 137) and sales instructors (n = 248). It compares how well selling and sales management simulation games, case discussions, and traditional lectures are perceived to conform to the seven principles for good practice in undergraduate education. The study further compares each method's performance…
Keszney, Tamara; Biemans, Wim
The role of sales-has changed dramatically during the last two decades, with sales becoming increasingly strategic and encroaching on domains that traditionally belong to marketing. Many studies address the role of marketing in new product development (NPD) success, but research on the increasing
Astrup Jensen, Bjarne; Marekwica, Marcel
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...
Experiential projects bring students closer to real-world situations. This is valuable in sales education because the complexities of the sales process are difficult to learn from a textbook. A student project was developed that involved the selling of advertising space in a one-time newspaper insert. The project included a substantial minimum…
Yarrington-Young, Susan; Castleberry, Stephen B.; Coleman, Joshua T.
A comprehensive project for the Advanced Selling course that has been tested at three universities is introduced. After selecting an industry and a company, students engage in a complete industry analysis, a company sales analysis, a sales-specific SWOT analysis, complete a ride day with a salesperson in that firm, then present their findings in a…
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
... 7 Agriculture 14 2010-01-01 2009-01-01 true Reporting sales. 1962.45 Section 1962.45 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... sales. Form FmHA or its successor agency under Public Law 103-354 1955-3, “Advice of Property Acquired...
... FEDERAL TRADE COMMISSION 16 CFR Part 310 Telemarketing Sales Rule AGENCY: Federal Trade Commission. ACTION: Final rule; correction. SUMMARY: The Federal Trade Commission (``Commission'') published a final rule on August 10, 2010, adopting amendments to the Telemarketing Sales Rule that address the...
... FEDERAL TRADE COMMISSION 16 CFR Part 310 Telemarketing Sales Rule AGENCY: Federal Trade Commission... Telemarketing Sales Rule in the Federal Register on August 10, 2010 (75 FR 48458), with new provisions to..., Division of Marketing Practices, Bureau of Consumer Protection, Federal Trade Commission, Washington, DC...
... 32 National Defense 4 2010-07-01 2010-07-01 true Sales. 644.507 Section 644.507 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Disposal of Standing Timber, Crops, and Embedded Gravel, Sand and Stone § 644.507 Sales. DEs will...
... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Summary sale. 904.505 Section 904.505 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) NATIONAL OCEANIC... and Forfeiture Procedures § 904.505 Summary sale. (a) In view of the perishable nature of fish, any...
Pedersen, Per Henrik (DTI, Taastrup (Denmark))
In the past years, the use of impulse coolers has increased considerably and it is estimated that at least 30.000 are installed in shops in Denmark. In addition, there are many small barrel-shaped can coolers. Most impulse coolers are open, which results in a large consumption of energy, and the refrigeration systems are often quite inefficient. A typical impulse cooler uses app. 5 - 8 kWh/day corresponding to a consumption of energy in the magnitude of 60 GWh/year. For several years, the Danish company Vestfrost A/S has produced an impulse sales cooler in the high-efficiency end and the energy consumption of the cooler is measured to be 4.15 kWh/day. The POS72 cooler formed the baseline of this project. At the start-up meeting in 2008, several ideas were discussed with the objective to reduce energy consumption and to use natural refrigerants. Among the ideas were better air curtains, removable lids, better condensers, use of R600a refrigeration system and better insulation. Three generations of prototypes were built and tested in a climate chamber at Danish Technological Institute and the third generation showed very good performance: the energy consumption was measured to 2.215 kWh/day, which is a 47% reduction compared to the baseline. That was achieved by: 1) Improving the cold air cycling system including the air curtain. 2) Using the natural refrigerant R600a (isobutane) and the Danfoss NLE9KTK compressor, which has better efficiency compared to the compressor in the baseline product. 3) Using a box type condenser without fins (preventing dust build-up) and with a relatively high surface area. 4) Improving the insulation value of the plastic cabinet by reducing turbulence in the air gap between the plastic walls and improving the insulation value of the EPS moulded insulation surrounding the refrigeration system at the bottom of the cooler. 5) Preventing short-circuit of warm air around the condenser. 6) The improvements are cost efficient and will not add
Department of Housing and Urban Development — The FHA Office of Housing is conducting a series of mortgage loan sales under the Single Family Loan Sale (SFLS) Initiative. The current sales structure consists of...
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Non-competitive sales. 245..., DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Sale of Surplus Contractor Inventory 245.7307 Non-competitive sales. ...
T.B. Sitser (Thomas)
markdownabstract__Abstract__ Many organizations worldwide use personality measures to select applicants for sales jobs or to assess incumbent sales employees. In the present dissertation, consisting of four independent studies, five approaches to strengthen the personality-sales performance
George J. Avlonitis
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.
Rodenburg, W.W.; Fleissner, J.G.
This paper covers three primary areas: (1) reasons for performing nondestructive assay on SALE materials; (2) techniques used; and (3) discussion of investigators' revised results. The study shows that nondestructive calorimetric assay of plutonium offers a viable alternative to traditional wet chemical techniques. For these samples, the precision ranged from 0.4 to 0.6% with biases less than 0.2%. Thus, for those materials where sampling errors are the predominant source of uncertainty, this technique can provide improved accuracy and precision while saving time and money as well as reducing the amount of liquid wastes to be handled. In addition, high resolution gamma-ray spectroscopy measurements of solids can provide isotopic analysis data in a cost effective and timely manner. The timeliness of the method can be especially useful to the plant operator for production control and quality control measurements
Stephens, Steve; Schurle, Bryan
Land prices in Western Kansas are analyzed using regression to estimate the influence of rainfall, sales method, and time of sale. The estimates from regression indicate that land prices decreased about $27 for each range that was farther west which can be converted to about $75 per inch of average rainfall. In addition, the influence of method of sale (private sale or auction) is estimated along with the impact of time of sale. Auction sales prices are approximately $100 higher per acre than...
Arevalo, Oscar; Saman, Daniel M; Bonaime, Alice; Skelton, Judy
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.
王胡伟; 赵道洲; 张磊
目的:观察消定膏外敷治疗踝关节扭伤的疗效.方法:将78名患者随机分为治疗组和对照组,治疗组用消定膏外敷,对照组用七叶皂苷钠凝胶外敷.结果:治疗组有效率为97.4%,对照组有效率为87.2%,2组相比差异有显著性意义(P＜0.01).结论:消定膏外敷治疗踝关节扭伤疗效显著,无明显副作用.%Objective:To observe the efficacy of treaing ankle sprains with XiaoDingGao. Method:78 patients were randomly divided into two groups,the treatment group were treated with XiaoDingGao and the control group were treated with escin sodium gel.Result:The effective rate of the treatment group was 97.4％, more superior than the control group (effective rate was 87.2％), the differences between the two groups was significant (P＜0.01).Conclusion:Treating ankle sprains with XiaoDingGao has significant effect and no significant side effects, it is worthy of further research and application.
Full Text Available GaoFen-2 (GF-2 is a civilian optical satellite self-developed by China equipped with both multispectral and panchromatic sensors, and is the first satellite in China with a resolution below 1 m. Because the pan-sharpening methods on GF-2 imagery have not been a focus of previous works, we propose a novel pan-sharpening method based on guided image filtering and compare the performance to state-of-the-art methods on GF-2 images. Guided image filtering was introduced to decompose and transfer the details and structures from the original panchromatic and multispectral bands. Thereafter, an adaptive model that considers the local spectral relationship was designed to properly inject spatial information back into the original spectral bands. Four pairs of GF-2 images acquired from urban, water body, cropland, and forest areas were selected for the experiments. Both quantitative and visual inspections were used for the assessment. The experimental results demonstrated that for GF-2 imagery acquired over different scenes, the proposed approach consistently achieves high spectral fidelity and enhances spatial details, thereby benefitting the potential classification procedures.
Full Text Available In this article, I shall seek to offer an ethically/politically focused critique of exceptionalist accounts of the development of contemporary Chinese art. I shall begin by giving a brief overview of thinking associated with the concept of contemporaneity. I shall then go on to analyze critically an essay by the historian and curator Gao Minglu, which asserts that contemporary Chinese art is open to localized Chinese interpretative perspectives separate from those of internationally dominant postmodernist discourses. In analyzing Gao’s essay, I shall not only argue that its exceptionalist account of the significance of contemporary Chinese art relies on highly selective readings of historical ‘fact’, but also that it is theoretically contradictory/inconsistent and therefore unsustainable as a categorical truth claim. I shall then conclude by examining the ethical/political implications of Gao’s exceptionalist account of the significance of contemporary Chinese art as well as advancing some first thoughts towards a general critique of contemporaneity.
... 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...
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 provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; 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. 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.
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 provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; 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. 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
Kotler, Philip; Rackham, Neil; Krishnaswamy, Suj
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.
Full Text Available The paper assesses the business potential of Halloween by estimating the profits stemming from the sales of Halloween-related goods and activities. It also estimates two empirical models of Halloween spending with macroeconomic variables, using the sales data for the most traditional Halloween paraphernalia, the Halloween pumpkins, as well as for the three groups of products (candies, costumes and decorations, and finds that the share of more “consumer-oriented” products increases in relation to the share of “traditional” Halloween products. It comes to the conclusion that, as to its business potential, overall sales and economic significance, Halloween can now be only compared to Christmas.
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
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.
... 27 at Elizabeth City State University Fine Arts Complex in Elizabeth City, North Carolina. These..., 1201 Elmwood Park Boulevard, New Orleans, LA 70123-2394, telephone (504) 736-3233. SUPPLEMENTARY... period and made announcements in a press release and other media. On January 7, 2009, MMS published a...
... a limited number of paper copies. In keeping with the Department of the Interior's mission to.... However, if you require a paper copy, BOEM will provide one upon request if copies are still available. 1...:00 p.m. EDT; Panama City Beach, Florida: Wednesday, March 27, 2013, Wyndham Bay Point Resort, 4114...
.... ACTION: Notice of Availability (NOA) of the Final Supplemental Environmental Impact Statement (EIS... Environmental Impact Statement (OCS EIS/EA BOEM 2012-019) (2012-2017 Multisale EIS), completed in July 2012, in... to the cumulative impacts on environmental and socioeconomic resources. The oil and gas resource...
... Environmental Impact Statement (Multisale FEIS). Authority: This NOA is published pursuant to the regulations... the NEPA process. The Multisale FEIS evaluated the environmental and socioeconomic impacts for CPA... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management Gulf of Mexico, Outer Continental...
... meters Initial period 0 to $25.00 per acre or fraction thereof for blocks in water depths less than 400 meters $100.00 per acre or fraction thereof for blocks in water depths of 400 meters or deeper BOEM will... specified minimum bid of $25.00 per acre or fraction thereof for blocks in water depths less than 400 meters...
John S. Baen
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...
Full Text Available On January 13th 2016, the Board for International Accounting Standards published the new International Standard 16 of Financial Reporting, named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.
Geiger, Susi; Kelly, Séamas
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...
Murray, Matthew N.
Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.
National Oceanic and Atmospheric Administration, Department of Commerce — This is a federally mandated log which is required to be mailed in to NMFS after a fishing trip. This data set includes transshipment and sales information for a...
The author has created a database of 33 sales of generating assets and has the characteristics of those sales to estimate the value of generating assets. The authors conclusion so far is negative: the sales observed to date have varied so widely in characteristics and price that observed sales data cannot be usefully employed to forecast with any reliability the price at which some other asset is likely to sell in a subsequent auction. The author concludes this does not mean that the auction method is in any way inferior to an administrative method for determining stranded costs. It simply means that there are at present no reliable inferences which can be drawn from this process to inform the administrative process. While this situation might change as more and more assets are auctioned, there are reasons to think that this may not be the case
), 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...
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)
Fournies, Ferdinand F.
Advises how to improve sales success by defining selling as the management of buying. Suggests changing one's approach from selling to helping people buy, by understanding customers' point of view. (SK)
The aim of this thesis was to analyse the feasibility of solar panel leasing in Finland. The research was conducted using the exploratory research design, utilizing both qualitative and quantitative data. The data was collected from secondary sources, e.g. industry reports, government publications, and newspaper articles. During the literature review, methods for answering the thesis question were recognized. The chosen method was to analyse the market and industry feasibility, product or ser...
Yang, Xingyu; Zhang, Weiguo; Xu, Weijun; Zhang, Yong
We introduce the compound interest rate into the continuous version of the online leasing problem and discuss the generalized model by competitive analysis. On the one hand, the optimal deterministic strategy and its competitive ratio are obtained; on the other hand, a nearly optimal randomized strategy is constructed and a lower bound for the randomized competitive ratios is proved by Yao's principle. With the help of numerical examples, the theoretical results show that the interest rate pu...
Kelly, Ken; Smith, Kandler; Cosgrove, Jon; Prohaska, Robert; Pesaran, Ahmad; Paul, James; Wiseman, Marc
Prepared for the U.S. Department of Energy, this milestone report focuses on the economics of leasing versus owning batteries for medium-duty hybrid electric vehicles as well as various battery standardization scenarios. The work described in this report was performed by members of the Energy Storage Team and the Vehicle Simulation Team in NREL's Transportation and Hydrogen Systems Center along with members of the Vehicles Analysis Team at Ricardo.
... 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...
... not require prior Commission approval. (c) Sales pursuant to order or plan under section 11. No... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Sales of securities and assets... Various Financial Transactions 2 § 250.44 Sales of securities and assets. (a) Sales of utility securities...
... to influence the sale price, or (2) The sale is made pursuant to special arrangements between a... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Constructive sale price... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.95 Constructive sale price; basic rules...
RUBIN, ALAN J.; AND OTHERS
THIS SUGGESTED OUTLINE FOR A BASIC COURSE IN SALES PROMOTION IS DESIGNED FOR NOT LESS THAN FIVE 2-HOUR SESSIONS ON (1) ASPECTS OF SALES PROMOTION, (2) SALES PROMOTION TECHNIQUES, (3) NEWSPAPER ADVERTISING, (4) WINDOW AND INTERIOR DISPLAY PRINCIPLES, AND (5) SELECTED PROMOTIONAL MEDIA AND DEVICES. POSSIBLE TEACHERS INCLUDE A SALES PROMOTION…
van Heerde, H.J.; Leeflang, P.S.H.; Wittink, D.R.
Sales promotions generate substantial short-term sales increases. To determine whether the sales promotion bump is truly beneficial from a managerial perspective, we propose a system of store-level regression models that decomposes the sales promotion bump into three parts: cross-brand effects
Knight, Peter; Mich, Claudia C.; Manion, Michael T.
Sales education programs are undergoing rapid growth and dynamic change as more business and other undergraduate students pursue sales jobs as desirable career entry points. The number of collegiate sales programs has grown dramatically over the past decade, and sales educators today are increasingly focused on teaching experientially. That is,…
Brounen, Dirk; Porras Prado, M.; Ling, D.C.
This study explores the role of short sale constraints in explaining the variation in premiums to Net Asset Value (NAV) in REIT pricing. We use proprietary information on short sales between June 2006 and September 2008 to examine how short sales and short sale constraints affect the variation in
... recognized tribal government, open market sales of Indian forest products may be authorized. Such sales... the owners of a majority Indian interest on individually owned lands. Open market sales of forest... Management and Operations § 163.14 Sale of forest products. (a) Consistent with the economic objectives of...
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Sales by intrastate... AUTHORITIES CERTAIN SALES AND TRANSPORTATION OF NATURAL GAS UNDER THE NATURAL GAS POLICY ACT OF 1978 AND RELATED AUTHORITIES Certain Sales by Intrastate Pipelines § 284.142 Sales by intrastate pipelines. Any...
... 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...
... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Training of sales personnel. 1314.35 Section 1314.35 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE RETAIL SALE OF SCHEDULED LISTED CHEMICAL PRODUCTS Sales by Regulated Sellers § 1314.35 Training of sales personnel. Each regulated...
... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Restrictions on sales quantity. 1314.20 Section 1314.20 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE RETAIL SALE OF SCHEDULED LISTED CHEMICAL PRODUCTS Sales by Regulated Sellers § 1314.20 Restrictions on sales quantity. (a) Without...
... 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...
... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued... grade; (5) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering...
... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales for export. 48.4041-16 Section 48.4041-16... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-16 Sales for export. (a) General rule. In order for a sale to be exempt from tax under section 4041 as a sale for export, it is...
Grave, Kari; Torren-Edo, Jordi; Muller, Arno; Greko, Christina; Moulin, Gerard; Mackay, David
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: firstname.lastname@example.org.
The subject is covered in sections: introduction (combined effect of low-enriched uranium (LEU) inventory sales and utility services enrichment contract terms); enrichment market overview; enrichment market dynamics; the reaction of the US Department of Energy; elimination of artificial demand; draw down of inventories; purchase and sale of LEU inventories; tails assay option; unfulfilled requirements for U 3 O 8 ; conclusions. (U.K.)
CERN Running club
The CERN Running Club is organising a sale of items on 26 June from 11:30 – 13:00 in the entry area of Restaurant 2 (504 R-202). The items for sale are souvenir prizes of past Relay Races and comprise: Backpacks, thermos, towels, gloves & caps, lamps, long sleeve winter shirts and windproof vest. All items will be sold at 5 CHF.
Antinolfi, Gaetano; Carapella, Francesca; Kahn, Charles; Martin, Antoine; Mills, David; Nosal, Ed
The events from the 2007-2009 financial crisis have raised concerns that the failure of large financial institutions can lead to destabilizing fire sales of assets. The risk of fire sales is related to exemptions from bankruptcy's automatic stay provision enjoyed by a number of financial contracts, such as repo. An automatic stay prohibits collection actions by creditors against a bankrupt debtor or his property. It prevents a creditor from liquidating collateral of a defaulting debtor since ...
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.
In the last decade, design innovation has gained increasing prominence in the marketplace, with a growing number of firms innovating not only through technology but also through novel product forms (i.e., design). However, while the effect of technological innovation on product sales is a heavily studied topic, a defining theory of how design innovation influences product sales is still missing. This paper provides demand- and supply-side theories to formulate a set of coherent hypothes...
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.
Gritta, Richard D.; Lippman, Ellen J.
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.
Chaudhry, S; Chaudhry, S; Chaudhry, K
The effect of any legislation depends on its implementation. Limited studies indicate that tobacco companies may tend to use such provision for surrogate advertising. The point of sale advertisement provision has been placed in the Indian Tobacco Control legislation. The study was undertaken to assess the Indian scenario in this regard. To assess if there are any violations related to provision of point of tobacco sale advertisements under India's comprehensive tobacco Control legislation in different parts of India. Boards over various shops showing advertisements of tobacco products were observed in the cities of Delhi, Mumbai, Kolkata, Trivandrum and Jaipur, between September 2005 and March 2006. The point of sale advertisements mushroomed after the implementation of 2004 tobacco control legislation. Tobacco advertisement boards fully satisfying the point of sale provision were practically non-existent. The most common violation of point of sale advertisements was the larger size of the board but with tobacco advertisement equal to the size indicated in the legislation and remaining area often showing a picture. Invariably two boards were placed together to provide the impression of a large single repetitive advertisement. More than two boards was not common. Tobacco advertisement boards were also observed on closed shops/ warehouses, shops not selling tobacco products and on several adjacent shops. The purpose of the point of sale advertisements seems to be surrogate advertisement of tobacco products, mainly cigarettes.
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.
... 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...
Frino, Michael G.; Desiderio, Katie P.
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…
... 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...
... 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...
Claro, Danny Pimentel; Laban Neto, Silvio Abrahão; Claro, Priscila Borin de Oliveira
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...