Jun 9, 2012 ... Abstract. Prehistory – Starting from 't Hooft's (1971) we have a short look at Taylor's and. Slavnov's works (1971–72) and at the lectures given by Rouet and Stora in Lausanne (1973) which determine the transition from pre-history to history. History – We give a brief account of the main analyses and results ...
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.
Becchi, Carlo M.
Prehistory - Starting from 't Hooft's (1971) we have a short look at Taylor's and Slavnov's works (1971-72) and at the lectures given by Rouet and Stora in Lausanne (1973) which determine the transition from pre-history to history. History - We give a brief account of the main analyses and results of the BRS collaboration concerning the renormalized gauge theories, in particular the method of the regularization-independent, algebraic renormalization, the algebraic proof of S-matrix unitarity and that of gauge choice independence of the renormalized physics. We conclude this report with a suggestion to the crucial question: what could remain of BRS invariance beyond perturbation theory. (author)
Corbishley, Mike; Darvill, Tim; Stone, Peter
Chronologically prehistory accounts for over 99% of the human past. During this time, the earliest human ancestors spread across the world from Africa and changed, modified, and evolved until the species "Homo sapiens sapiens" made its appearance some 200,000 years ago. This teacher's guide provides an outline of the prehistory of the…
Pamela Jane Smith
Full Text Available If honours and titles give measure of a man, then Professor Sir Grahame Clark was indeed important. Faculty Assistant Lecturer in the Faculty of Archaeology and Anthropology at Cambridge University from 1935-46, University Lecturer 1946-52, Disney Professor of Archaeology 1952-74, Head of the Department of Archaeology and Anthropology 1956-61 and 1968-71, Fellow of Peterhouse, Cambridge 1950-73, Master of Peterhouse 1973-80, he was a visiting lecturer at diverse universities; appointed CBE in 1971, he received many awards including the prestigious Erasmus Prize for 1990, presented by Prince Bernhard of the Netherlands, for his "long and inspiring devotion to prehistory" (Scarre 1991:10; and in June 1992, he was knighted. Yet well before fame and position were rewards, Clark made major contributions to the establishment of prehistory as an academic subject at Cambridge University. Cambridge was the first and, for many years, only British university granting an undergraduate degree which offered prehistory as a specialization. "The development of postgraduate research in prehistoric archaeology at Cambridge had to wait on the provision of undergraduate teaching;' Clark (1989b: 6 recently observed. The "faculty was the only one in Britain producing a flow of graduates in prehistoric archaeology" (Clark 1989a: 53.
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 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.
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
MacGugan, Kirk; Alixopulos, Hedrick
Describes an experiential activity in which students enrolled in an interdisciplinary (history and anthropology) prehistory course at Leeward Community College (Hawaii) could simulate prehistoric conditions in a remote area. Presents a rationale based upon the influence of experiential learning on self-esteem and academic success of…
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 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.
Evolutionary progress of the LWR plants in the last half-century was reviewed in series. As a prehistory of nuclear energy development, this first lecture presented (1) discovery of nuclear energy and development of the atomic bomb and (2) development of the reactor system using nuclear energy for making electricity and for naval propulsion. The first nuclear reactor to produce electricity was the small Experimental Breeder Reactor (EBR-1) in Idaho, in the USA, which started up in December 1951. The Pressurized Water Reactor (PWR) for naval use was developed under Hyman Rickover in the USA. The Mark I prototype naval reactor started up in March 1953 in Idaho, and the first nuclear-powered submarine, NS Nautilus, with the Mark II reactor was put into service in January 1955. (T. Tanaka)
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.
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...
The Sierra de Atapuerca in northern Spain is ranked among the most important excavation sites in human origins research worldwide. The project boasts not only spectacular hominid fossils, among them the 'oldest European', but also a fully fledged 'popularization industry'. This article interprets this multimedia industry as a generator of different narratives about the researchers as well as about the prehistoric hominids of Atapuerca. It focuses on the popular works of the three co-directors of the project. Juan Luis Arsuaga, José María Bermúdez de Castro and Eudald Carbonell make deliberate use of a variety of narrative devices, resonant cultural references and strategies of scientific self-commodification. All three, in different ways, use the history of science and of their own research project to mark their place in the field of human origins research, drawing on mythical elements to tell the story of the rise of a humble Spanish team overcoming all odds to achieve universal acclaim. Furthermore, the co-directors make skilful use of palaeofiction - that of Björn Kurtén and Jean Auel, as well as writing their own - in order to tell gripping stories about compassion and solidarity in human prehistory. This mixture of nationalist and universalist narratives invites the Spanish audience to identify not just with 'their ancestors' but also with the scientists, as objects and subjects of research become conflated through popularization.
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
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
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
Dreslerová, Dagmar; Kočár, Petr; Chuman, T.; Pokorná, Adéla
Roč. 26, č. 5 (2017), s. 513-526 ISSN 0939-6314 Institutional support: RVO:67985912 Keywords : prehistory * arable farming * soils * archaeobotany * cereals Subject RIV: AC - Archeology, Anthropology, Ethnology OBOR OECD: Archaeology Impact factor: 1.908, year: 2016
Fitzhugh, William, Comp.; Loring, Stephen, Comp.
This bibliography provides an introduction to the current literature, in English, on arctic and subarctic prehistory and ethnology. Leads for further research will be found in section 1. Publications listed are not available from the Smithsonian Institution but copies may be found in larger libraries or obtained through inter-library loan.…
Bush, M.B.; McMichael, C.H.; Piperno, D.R.; Silman, M.R.; Barlow, J.; Peres, C.A.; Power, M.; Palace, M.W.
An important debate has been re-invigorated by new data concerning the size and environmental impacts of human populations in the Amazon Basin during pre-history. Here, we review the history of debates concerning pre-historic human occupation of the Amazon Basin along with the presentation of
@@ The earlist prehistory of western comparative literature can be traced back to the Ancient Rome, as the literature of that period (in ancient Latin) intentionally imitated the Ancient Greek literature(in ancient Greek), like the Virgil's Aeneid was an imitation of Homeric epic, so the writers and theorists of Ancient Rome always compare the differences and similarities of the two periods、 nationalities and languages that reflected in literature.
With application of different Moessbauer spectroscopy applications the phase composition of metallic iron after irradiation by both neutrons and charged particles were studied. Irradiation conditions, method of targets examination and phase composition of samples after irradiation were presented in tabular form. It is shown, that phase composition of irradiated metal is defined by nuclear prehistory. So, in a number of cases abnormals (stabilization of high- and low-temperature structural phases of iron at room temperature after irradiation end) were revealed
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.
... 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...
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.
Kumar, Venugopalan Santhosh; Navaratnam, Visweswaran
The divine tree neem (Azadirachta indica) is mainly cultivated in the Indian subcontinent. Neem has been used extensively by humankind to treat various ailments before the availability of written records which recorded the beginning of history. The world health organization estimates that 80% of the population living in the developing countries relies exclusively on traditional medicine for their primary health care. More than half of the world's population still relies entirely on plants for medicines, and plants supply the active ingredients of most traditional medical products. The review shows the neem has been used by humankind to treat various ailments from prehistory to contemporary.
Daniel García Raso
Full Text Available Video games have become a mass culture phenomenon typical of the West Post-Industrial Society as well as an avant-garde narrative medium. The main focus of this paper is to explore and analyze the public image of Archaeology and Prehistory spread by video games and how we can achieve a virtual faithful image of both. Likewise, we are going to proceed to construct an archaeological outline of video games, understanding them as an element of the Contemporary Material Culture and, therefore, subject to being studied by Archaeology.
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.
... with recognized principles of sustained yield management, integrated resource management planning, sound conservation practices, and other community goals as expressed in applicable tribal laws, leasing policies, or agricultural resource management plans. Appropriate stipulations or conservation plans must be...
Ortman, Scott G; Cabaniss, Andrew H F; Sturm, Jennie O; Bettencourt, Luís M A
Cities are increasingly the fundamental socio-economic units of human societies worldwide, but we still lack a unified characterization of urbanization that captures the social processes realized by cities across time and space. This is especially important for understanding the role of cities in the history of human civilization and for determining whether studies of ancient cities are relevant for contemporary science and policy. As a step in this direction, we develop a theory of settlement scaling in archaeology, deriving the relationship between population and settled area from a consideration of the interplay between social and infrastructural networks. We then test these models on settlement data from the Pre-Hispanic Basin of Mexico to show that this ancient settlement system displays spatial scaling properties analogous to those observed in modern cities. Our data derive from over 1,500 settlements occupied over two millennia and spanning four major cultural periods characterized by different levels of agricultural productivity, political centralization and market development. We show that, in agreement with theory, total settlement area increases with population size, on average, according to a scale invariant relation with an exponent in the range [Formula: see text]. As a consequence, we are able to infer aggregate socio-economic properties of ancient societies from archaeological measures of settlement organization. Our findings, from an urban settlement system that evolved independently from its old-world counterparts, suggest that principles of settlement organization are very general and may apply to the entire range of human history.
Scott G Ortman
Full Text Available Cities are increasingly the fundamental socio-economic units of human societies worldwide, but we still lack a unified characterization of urbanization that captures the social processes realized by cities across time and space. This is especially important for understanding the role of cities in the history of human civilization and for determining whether studies of ancient cities are relevant for contemporary science and policy. As a step in this direction, we develop a theory of settlement scaling in archaeology, deriving the relationship between population and settled area from a consideration of the interplay between social and infrastructural networks. We then test these models on settlement data from the Pre-Hispanic Basin of Mexico to show that this ancient settlement system displays spatial scaling properties analogous to those observed in modern cities. Our data derive from over 1,500 settlements occupied over two millennia and spanning four major cultural periods characterized by different levels of agricultural productivity, political centralization and market development. We show that, in agreement with theory, total settlement area increases with population size, on average, according to a scale invariant relation with an exponent in the range [Formula: see text]. As a consequence, we are able to infer aggregate socio-economic properties of ancient societies from archaeological measures of settlement organization. Our findings, from an urban settlement system that evolved independently from its old-world counterparts, suggest that principles of settlement organization are very general and may apply to the entire range of human history.
Although it is no longer as current as in the past to identify the "birth" of "scientific psychology" with the establishment of Wilhelm Wundt's laboratory in 1879, Hermann Ebbinghaus's dictum, "Psychology has a long past, but a short history," continues to inspire many authors, and to sustain the belief that there is a "prehistory" of psychology prior to the discipline's institutionalization and professionalization since the last third of the nineteenth century. Such "prehistory" is generally reconstructed by selecting the "psychological ideas" of past thinkers and looking for psychological themes in a variety of intellectual contexts, from medicine to theology. When one, however, considers the origins and uses of the word "psychology" in the sixteenth and seventeenth century, the structure and contents of the scientia de anima in Aristotelian contexts, and how such science was remade in the eighteenth century, it becomes possible to write the early history of psychology as a discipline while avoiding the anachronisms and idiosyncrasies that afflict most reconstructions of its "long" prehistorical past.
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.
... 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
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
Full Text Available In this paper a short review of the history of Alexander von Humboldt Foundation, Bonn - Bad Godesberg, Germany, on the occasion of its 60th anniversary is presented. This outstanding German foundation is actually the third one with the same name. Earlier two other Alexander von Humboldt Foundations consequently existed and they consist its pre-history, which is also shortly reviewed. The establishment of the present Foundation in 1953, its development and growth, its activities, information about the six presidents and five executive directors, as well as the main features, principles and guidelines are considered. During the last 60 years the Alexander von Humboldt Foundation became an important institution for the promotion of international research cooperation, which significantly influences the world science. It supported more than 27700 Humboldt fellows to carry out scientific research in Germany, and they form a large Humboldt family: a world-wide network. Large number Bulgarian Humboldt fellows are among the best scientists in Bulgaria.
Full Text Available This article discusses the government’s role in granting tax incentives in support of the leasing business which in itself already functions as a financing instrument. The author purports to show how the government’s (the state administration’s freedom in making policy rules based on the principle of freies ermessen is realized in the economic (tax sector. The policy rules being discussed is the Ministry of Finance’ Decree no. 1169/KMK.01/1991 re. Leasing.
During the past four decades there has developed a burgeoning literature on the concept of serendipity, the name for sudden insights or conceptual breakthroughs that occur by chance or accident. Studies repeatedly note that it was Horace Walpole, the eighteenth-century man of letters, who coined the word. None of them, however, notice that Walpole's term is itself indebted to a much older tradition, invoking a formula developed by Francis Bacon. Recovering the prehistory of the term suggests that "serendipity," rather than being a name for a special mode of discovery invented by Walpole, has all along accompanied empiricism as the name for an essential gap in its epistemology. Serendipity bears directly on the "induction problem," or what has more recently been called the "conceptual leap." Though Walpole gave it its current name, versions of the concept have all along isolated a critical gap in the method of the sciences inaugurated by Bacon.
Yang, Melinda A; Fu, Qiaomei
The genetic relationship of past modern humans to today's populations and each other was largely unknown until recently, when advances in ancient DNA sequencing allowed for unprecedented analysis of the genomes of these early people. These ancient genomes reveal new insights into human prehistory not always observed studying present-day populations, including greater details on the genetic diversity, population structure, and gene flow that characterized past human populations, particularly in early Eurasia, as well as increased insight on the relationship between archaic and modern humans. Here, we review genetic studies on ∼45000- to 7500-year-old individuals associated with mainly preagricultural cultures found in Eurasia, the Americas, and Africa. Copyright © 2017 Elsevier Ltd. All rights reserved.
Barany, Michael J
This paper identifies 'savage numbers'--number-like or number-replacing concepts and practices attributed to peoples viewed as civilizationally inferior--as a crucial and hitherto unrecognized body of evidence in the first two decades of the Victorian science of prehistory. It traces the changing and often ambivalent status of savage numbers in the period after the 1858-1859 'time revolution' in the human sciences by following successive reappropriations of an iconic 1853 story from Francis Galton's African travels. In response to a fundamental lack of physical evidence concerning prehistoric men, savage numbers offered a readily available body of data that helped scholars envisage great extremes of civilizational lowliness in a way that was at once analysable and comparable, and anecdotes like Galton's made those data vivid and compelling. Moreover, they provided a simple and direct means of conceiving of the progressive scale of civilizational development, uniting societies and races past and present, at the heart of Victorian scientific racism.
Stolberg, Victor B
The purpose of this article is to review the use of the natural mild stimulant coca, which is a story that originates with the prehistory of coca, evolves through its following historical uses, and leads up to the eventual development of cocaine. This discussion will begin with the botanical background of the coca plant, followed by a review of some of the prehistoric, historic and ethnographic evidence of coca use, which indicates the extensive antiquity and pervasiveness of coca use in South and Central America. The diverse roles that coca played among the Inca and other indigenous peoples led to the early adoption of coca in the West and, in turn, to the resultant discovery of cocaine and its assorted early applications, particularly for medicinal purposes. Copyright © Taylor & Francis Group, LLC
Cameron, J Stewart
Less is generally known about the ideas, events and personalities which drove developments permitting the evolution of haemodialysis as a clinically useful form of palliation and treatment, than its subsequent success and failures. This pre-history of haemodialysis is summarized here. One must remember that with hindsight we can now discern connections between ideas and developments which were not perceptible in their time, and that progress towards any new idea, material or piece of hardware was usually random and undirected, and outcomes uncertain. We must also remember the many blind alleys we can now safely ignore, to give a spurious continuity to the development of ideas. The prehistory of dialysis begins with study of the diffusion of solute and solvent in osmosis in living systems and experimental settings, and the retention of potentially toxic substances in kidney failure, during the 18th and early 19th centuries. These two areas came together in work in the mid-19th century on diffusion of gases and liquids, and showed that natural and synthetic membranes could selectively hinder different solutes. This explained osmosis and allowed semi-permeable membranes to be used and designed. These ideas underpinned the subsequent history of both dialysis using body cavities such as the peritoneum (not discussed here) and ex vivo dialysis of blood. To perform this, new membranes and anticoagulants were needed. These led to the first attempts in animals in 1912-3, and human patients in 1924-8, but only the purification and synthesis of newer materials such as cellulose and heparin allowed practical and successful haemodialysis to evolve in the 1940s.
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)
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...
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.
Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the development of standards based on the same principles. The cooperation is realised through a series of short term or long term projects. Revenue recognition and lease reporting projects represent priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activity in the area of lease reporting. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main aim of the paper. The impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well.
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.
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...
Signor, P.W. (Univ. of California, Davis (United States))
Biogeographic distributions of animals reflect the complex interplay of biological and physical processes acting over geological time. In particular, plate tectonics and the evolution of lineages within clades play fundamental roles in determining faunal distributions. Ranges expand through vicariant events or dispersal and contract through local and regional extinctions. Vicariance promotes the evolutionary divergence of closely related lineages. Viewed as historical phenomena, biogeographic distributions can be employed to infer prior tectonic and evolutionary events. For example, the existence of modern marine faunal provinces reflects the interaction of evolution and plate tectonics. The Proterozoic history of skeletogenous organisms (and their ancestors) is a contentious subject, with many authors arguing that skeletogenous clades have no significant prehistory before their appearance in the fossil record. The existence of trilobite provinces dominated by different suborders, for example, suggests the trilobites evolved and dispersed, or were separated by plate movement, and then evolved independently for an extended period prior to their appearance in the fossil record. Similar arguments can be applied to other groups. The paleobiogeographic distribution of organisms also provides useful insights into late Proterozoic and Early Cambrian paleogeography. The provincial distribution of Early Cambrian taxa suggests that the putative Proterozoic supercontinent, if it existed, began to separate well before the Early Cambrian. Separate provinces would not have evolved had the various plates remained united. Therefore, the dawn of the Phanerozoic could not have coincided with the breakup of the Proterozoic supercontinent.
Dunn, Michael; Kruspe, Nicole; Burenhult, Niclas
The Aslian language family, located in the Malay Peninsula and southern Thai Isthmus, consists of four distinct branches comprising some 18 languages. These languages predate the now dominant Malay and Thai. The speakers of Aslian languages exhibit some of the highest degree of phylogenetic and societal diversity present in Mainland Southeast Asia today, among them a foraging tradition particularly associated with locally ancient, Pleistocene genetic lineages. Little advance has been made in our understanding of the linguistic prehistory of this region or how such complexity arose. In this article we present a Bayesian phylogeographic analysis of a large sample of Aslian languages. An explicit geographic model of diffusion is combined with a cognate birth-word death model of lexical evolution to infer the location of the major events of Aslian cladogenesis. The resultant phylogenetic trees are calibrated against dates in the historical and archaeological record to infer a detailed picture of Aslian language history, addressing a number of outstanding questions, including (1) whether the root ancestor of Aslian was spoken in the Malay Peninsula, or whether the family had already divided before entry, and (2) the dynamics of the movement of Aslian languages across the peninsula, with a particular focus on its spread to the indigenous foragers. Copyright © 2013 Wayne State University Press, Detroit, Michigan 48201-1309.
Full Text Available Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease are a subject of criticism. The development of methodological approaches for lease reporting especially on the side of lessee that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee that will be affected by this change of methodology. Methodology/methods: The standard scientific methods were used to fulfill the defined aim. Analysis, synthesis and comparison were used in the theoretical part of the research. There was used a sample of lease contracts with various parameters (lease term in connection to useful life of leased asset, interest rate, options to extend the contract.. Based on the above mentioned sample, the impact into financial statements and selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well. Findings: Application of new methodologies leads to changes in values of selected items of financial statements (financial position statement and profit and loss statement. The paper focuses on the lease contracts, which, according to the existing methodology, are mostly classified as operating lease and according to the proposed methodology would be recognized as a lease type A or B. Conclusions: The proposed standard
Ana Maria Esteves Bortolanza
Full Text Available This paper presents part of a study conducted to explain the process of appropriation of written culture by children in early childhood education, according to the organization of writing activities that are afforded to them in the school environment. To understand this process was carried out a pedagogical experiment in a class of children under five years of age, a public school in the city of Uberaba/MG. The theoretical and methodological dimension of this study is based on the principles of human development presented by the Historic-Cultural Theory, which brings with it the Activity Theory and the importance of mediation. The proposal of an educational intervention, conducted through the pedagogical experiment, aimed to describe, understand and explain the process of cultural appropriation writing from the day of organized activities in order to create favorable conditions for the development of the process in its constituent features, so that it could provoke and observe the different stages by passing the child in the prehistory of his writing. In outlining the paths taken by it in this process, provided an opportunity the conditions for use of writing in its social functionality, taking advantage of the development activity guide, in this age group, which is the game of social roles. The analysis of the data showed evidence that a pedagogical action, properly planned and mediated, creates conditions that enable the realization of the writing appropriation process in its social functionality, providing a qualitative change in the child's relationship with that kind of language, because she has to write.
Goodrum, Matthew R
The idea of human prehistory was a provocative and profoundly influential new notion that took shape gradually during the nineteenth century. While archaeology played an important role in providing the evidence for this idea many other sciences such as geology, paleontology, ethnology, and physical anthropology all made critical contributions to discussions about human prehistory. Many works have explored the history of prehistoric archaeology but this paper examines the conceptual content of the idea of "human prehistory" as it developed in the British scientific community. Both the natural and the human sciences contributed to what was in fact a complex collection of individual elements that together constituted the prevailing idea of human prehistory, although there were other competing conceptions of human prehistory endorsed by various scientists and critics of the new view of early human history.
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...
... 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...
This study analyses the prehistory of a northeastern Siberian population, the Sakha (Yakuts), from both a linguistic and a molecular-genetic perspective. The Sakha, who are a Turkic-speaking group of cattle- and horse-breeders, migrated to the Lena river from an area further to the south several
The European elk, “moose” in American English, was an important resource in the prehistory of Northern Europe. On some sites, it was the most important species in the economy. Furthermore, numerous examples of mobile and non-mobile art show the importance of the elk as a symbolic or ritualistic...
Paul R. Fish; Suzanne K. Fish; John H. Madsen
Prehispanic and early historic archaeological information for the Malpai Borderlands of southwest New Mexico and southeast Arizona is reviewed using data derived from field reconnaissance, discussion with relevant scholars, archival resources from varied agencies and institutions, and published literature. Previous regional research has focused on late prehistory (A.D...
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
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.
Warner, Michael J; Simunich, Thomas J; Warner, Margaret K; Dado, Joseph
Although federal law grants patients the right to view and amend their medical records, few studies have proposed a process for patients to coauthor their subjective history in their medical record. Allowing patients to fully disclose and document their medical history is an important step to improve the diagnostic process. To evaluate patients' office experience before and after they authored their subjective medical history for the electronic health record. Patients were mailed a prehistory form and presurvey to be completed before their family medicine office visit. On arrival to the office, the prehistory form was scanned into the electronic health record while the content was transcribed by hospital staff into the appropriate fields in the history component of the encounter note. Postsurveys were given to patients to be completed after their visit. Pre- and postsurveys measured the patients' perception of office visit quality as well as completeness and accuracy of their electronic health record documentation before and after their appointment. Medical staff surveys were collected weekly to measure the staff's viewpoint of the federal law that allows patients to view and amend their medical records. Of 405 patients who were asked to participate, 263 patients aged 14 to 94 years completed a presurvey and a prehistory form. Of those 263 patients, 134 completed a postsurvey. The pre- and postsurveys showed improved patient satisfaction with the office visit and high scores for documentation accuracy and completeness. Before filling out the prehistory form, 116 of 249 patients (46.6%) agreed or strongly agreed that they felt more empowered in their health care by completing the prehistory form compared with 110 of 131 (84.0%) who agreed or strongly agreed after the visit (Pprehistory form beforehand to improve the patient experience while accommodating federal law.
... 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...
... 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...
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...
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.
Zimmermann, M; Stoecker, C; Mueller-Bollenhagen, C; Christ, H-J
Engineering materials often undergo a plastic deformation during manufacturing, hence the effect of a predeformation on the subsequent fatigue behaviour has to be considered. The effect of a prestrain on the microstructure is strongly influenced by the strengthening mechanism. Different mechanisms are relevant in the materials applied in this study: a solid-solution hardened and a precipitation-hardened nickel-base alloy and a martensite-forming metastable austenitic steel. Prehistory effects become very important, when fatigue failure at very high number of cycles (N > 10 7 ) is considered, since damage mechanisms occur different to those observed in the range of conventional fatigue limit. With the global strain amplitude being well below the static elastic limit, only inhomogeneously distributed local plastic deformation takes place in the very high cycle fatigue (VHCF) region. The dislocation motion during cyclic loading thus depends on the effective flow stress, which is defined by the global cyclic stress-strain relation and the local stress distribution as a consequence of the interaction between dislocations and precipitates, grain boundaries, martensite phases and micro-notches. As a consequence, no significant prehistory effect was observed for the VHCF behaviour of the solid-solution hardening alloy, while the precipitation-hardening alloy shows a perceptible prehistory dependence. In the case of the austenitic steel, strain-hardening and the volume fraction of the deformation-induced martensite dominate the fatigue behaviour.
Full Text Available We introduce the compound interest rate into the continuous version of the online leasing problem and discuss the generalized model by competitive analysis. On the one hand, the optimal deterministic strategy and its competitive ratio are obtained; on the other hand, a nearly optimal randomized strategy is constructed and a lower bound for the randomized competitive ratios is proved by Yao's principle. With the help of numerical examples, the theoretical results show that the interest rate puts off the purchase date and diminishes the uncertainty involved in the decision making.
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...
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
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...
..., 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...
... 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...
... 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...
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.
Environmental Approaches to Prehistory/Archaeology. Activities Designed to Supplement a Course in North American Prehistory/Archaeology at the Junior High or High School Level. Curriculum Series, Number 2.
Carpenter, James C.; Fraser, Kathryn M.
Presented are 17 activities designed to supplement junior or senior high school studies in prehistory and archaeology. Stressed throughout the manual is the changing relationship between humans and the environment. The learning experiences fall into three categories: (1) how we study prehistoric cultures, (2) how prehistoric peoples lived, and (3)…
Kul' chikhin, E T; Martynenko, M E; Sadakov, O S [Chelyabinskij Politekhnicheskij Inst. (USSR)
Principle of plotting deformation diagrams, is obtained from the results of the analysis of structural model behaviour of cyclically stable medium when using the arbitrary program for repeated-variable non-isothermal loading with hold up (creep, relaxation). The principle uses the instantaneous diagram of intial (or cyclic) deformation and is based on the formation rules of material ''memory'' about loading prehistory. Experimental investigations carried out using the 1Kh18N9T structural alloys show that the above principle is satisfactory.
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.
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
This paper explores how three central figures in the field of British prehistory - Sir Arthur Keith, Sir Grafton Elliot Smith and Louis Leakey - deployed different disciplinary practices and narrative devices in the popular accounts of human bio-cultural evolution that they produced during the early decades of the twentieth century. It shows how they used a variety of strategies, ranging from virtual witness through personal testimony to tactile demonstration, to ground their authority to interpret the increasingly wide range of fossil material available and to answer the bewildering variety of questions that could be asked about them. It investigates the way in which they positioned their own professional expertise in relation to fossil interpretation, particularly with regard to the - sometimes controversial - use they made of concepts, evidence and practices drawn from other disciplines. In doing so, they made claims that went beyond their original disciplinary boundaries. The paper argues that while none of these writers were able, ultimately, to support the wider claims they made regarding human prehistory, the nature of these claims deserves much closer attention, particularly with respect to the public role that historians of science can and should play in relation to present-day calls for greater interdisciplinarity.
Van Reybrouck, David; de Bont, Raf; Rock, Jan
Since the linguistic turn, the role of rhetoric in the circulation and the popular representation of knowledge has been widely accepted in science studies. This article aims to analyze not a textual form of scientific rhetoric, but the crucial role of materiality in scientific debates. It introduces the concept of material rhetoric to understand the promotional regimes in which material objects play an essential argumentative role. It analyzes the phenomenon by looking at two students of prehistory from nineteenth-century Belgium. In the study of human prehistory and evolution, material data are either fairly abundant stone tools or very scarce fossil bones. These two types of material data stand for two different strategies in material rhetoric. In this article, the first strategy is exemplified by Aimé Rutot, who gathered great masses of eoliths (crudely chipped stones which he believed to be prehistoric tools). The second strategy is typified by the example of Julien Fraipont, who based his scientific career on only two Neanderthal skeletons. Rutot sent his "artifacts" to a very wide audience, while Fraipont showed his skeletons to only a few selected scholars. Unlike Rutot, however, Fraipont was able to monitor his audience's interpretation of the finds by means of personal contacts. What an archaeologist gains in reach, he or she apparently loses in control. In this article we argue that only those scholars who find the right balance between the extremes of reach and control will prove to be successful.
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…
Mozharovskij, N.S.; Bobyr', N.I.
Results of investigations into the durability and plasticity of a material under combined proportional cyclic loading over different trajectories depending upon the values of intensity of preliminary plastic deformation obtained by different loading methods are presented. The effect of loading prehistory type on material plastic properties and its durability are shown
Chinkov, E P; Stepanov, S A; Shtan'ko, V F; Ivanova, T S
The spectra of stable optical absorption of BaF 2 crystals containing uncontrollable impurities after irradiation with 3 MeV electrons are studied at room temperature. The dependence of the efficiency of stable color accumulation in the region of emerging crossluminescence on the absorption coefficients measured near the fundamental absorption edge in unirradiated crystals of various prehistory is traced. (paper)
Mozharovskii, N S; Bobyr, N I [Kievskij Politekhnicheskij Inst. (Ukrainian SSR)
Results of investigations into the durability and plasticity of a material under combined proportional cyclic loading over different trajectories depending upon the values of intensity of preliminary plastic deformation obtained by different loading methods are presented. The effect of loading prehistory type on material plastic properties and its durability are shown.
... 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 discussion of cosmological principle covers the uniformity principle of the laws of physics, the gravitation and cognizability principles, and the Dirac creation, chaos, and bootstrap principles. (U.S.)
... 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...
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...
... 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...
... 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...
..., 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...
Full Text Available The prehistory of Australia is a fascinating topic. But it has also been a controversial subject, as aboriginal populations, settlers, and archaeologists have argued over the past, its ownership and its meaning and interpretation. Derek John Mulvaney has seen Australian archaeology develop from its early days, and in this book, he and co-author Johan Kamminga try to review the latest evidence. It is not clear who the book is intended for but it would include professional archaeologists as well as average Australians, aboriginal and non-aboriginal alike. This is the third edition of a work first published in 1969; a second edition appeared in 1975.
Influence of nuclear prehistory on transfer velocity of 54 Mn impurity 'hot'-atoms - got by different nuclear channels: 56 Fe(d, α), 54 Fe(n,p) in irradiated metallic iron - is studied. Irradiation of targets were carried out in U-120 accelerator (energy range 7.3/5.3 MeV, deuteron beam current makes up 5 μA). Mean density of thermal neutron (WWR-M reactor) makes up 8.6·10 13 neutron·cm -2 ·s -1 . It is shown, that transfer velocity of 54 Mn 'hot' atoms is defining by rate of radiation damage of targets in the irradiation process at that a key importance has a bombarding particles type applied for radioactive label getting
Pozdnyakova, I.V.; Reznichenko, L.A.
The Curie temperature T C in the samples obtained by various methods is measured with the purpose of establishing the effect of the structure formation conditions (thermal prehistory) of the Na 1-x Li x NbO 3 ceramic samples by 0.015 ≤ x ≤ 0.0275 on the behavior of solid solutions in the external electrical field. It is established that essential dependence of the transition temperature shift in the electrical field and also in T C on the conditions of the solid solution preparation is observed in the (NaLi)NbO 3 system. The conclusion is made that hot pressing with increased high-temperature seasoning is the best method for obtaining the ceramics of the given composition in the area of antiferro-ferroelectrical transition [ru
Gamba, Cristina; Jones, Eppie R; Teasdale, Matthew D; McLaughlin, Russell L; Gonzalez-Fortes, Gloria; Mattiangeli, Valeria; Domboróczki, László; Kővári, Ivett; Pap, Ildikó; Anders, Alexandra; Whittle, Alasdair; Dani, János; Raczky, Pál; Higham, Thomas F G; Hofreiter, Michael; Bradley, Daniel G; Pinhasi, Ron
The Great Hungarian Plain was a crossroads of cultural transformations that have shaped European prehistory. Here we analyse a 5,000-year transect of human genomes, sampled from petrous bones giving consistently excellent endogenous DNA yields, from 13 Hungarian Neolithic, Copper, Bronze and Iron Age burials including two to high (~22 × ) and seven to ~1 × coverage, to investigate the impact of these on Europe's genetic landscape. These data suggest genomic shifts with the advent of the Neolithic, Bronze and Iron Ages, with interleaved periods of genome stability. The earliest Neolithic context genome shows a European hunter-gatherer genetic signature and a restricted ancestral population size, suggesting direct contact between cultures after the arrival of the first farmers into Europe. The latest, Iron Age, sample reveals an eastern genomic influence concordant with introduced Steppe burial rites. We observe transition towards lighter pigmentation and surprisingly, no Neolithic presence of lactase persistence.
A series of excavations were completed between June 2001 and March 2002 in the Fiji Islands. The goal of this research was to investigate the evolution of competitive settlement strategies in Fijian prehistory from an archaeological and evolutionary ecological perspective. Twelve sites were excavated and mapped in the Sigatoka Valley, located in the southwestern corner of the main island of Viti Levu. Excavations were focused on determining the chronology of fortifications in the region, and the collected samples were compared to expectations based on GIS-based analyses of land productivity and historical documents pertaining to late-period warfare. Over four hundred archaeological sites have been identified in the Sigatoka Valley, and of these roughly one-third are purely defensive in configuration, with no immediate access to water or arable land. The Waikato Archaeological Dating Fund provided four radiometric dates for three defensive sites, and one site associated with a production area. (author). 6 refs., 1 fig
For over 150 years, New Zealand scientists and prehistorians have investigated and debated when the last moa (Aves : Dinornithiformes) was hunted and killed by humans (see Anderson 1989). Prior to the introduction of radiocarbon dating into New Zealand archaeology in the mid-1950s, theories on when moa predation ended were based on Maori oral tradition, dubious eye witness accounts, moa bones found on the surface of the ground and arbitrary archaeological excavations of large culling sites. Radiocarbon dating provided an absolute chronological tool for determining when the remains of moa found in prehistoric context were deposited, meaning the activity of moa-hunting could be more easily attributed to a particular period in New Zealand prehistory. (author)
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
...; 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...
Geim, A K
After the 2010 Nobel Prize recognized the research breakthrough reported by our group in a 2004 paper, I feel that, as my contribution to the proceedings of the Nobel symposium held earlier in 2010, it is both appropriate and important to review pre-2004 scientific literature and acknowledge early ideas. With the benefit of hindsight, I also try to analyze why our first graphene paper has attracted so much interest.
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 ...
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 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.
Hewitt, Paul G.
Some teachers have difficulty understanding Bernoulli's principle particularly when the principle is applied to the aerodynamic lift. Some teachers favor using Newton's laws instead of Bernoulli's principle to explain the physics behind lift. Some also consider Bernoulli's principle too difficult to explain to students and avoid teaching it…
Full Text Available The collection of papers Space and Time in Medi- terranean Prehistory is an outcome of the collabo- ration between Stella Souvatzi, who regularly writes on spatiality within social archaeological themes such as households, as in her recent book A Social Archaeology of Households in Neolithic Greece, and Athena Hadji, whose Berkeley PhD thesis was entitled on The Construction of Time in Aegean Archaeology. The editors invited researchers from a predominantly interpretative (post-processual ar- chaeological tradition who deal with Mediterranean prehistory and included a few selected revised contributions to the similarly named session at the 16th Annual Meeting of the European Association of Archaeologists in the Hague. The collection of papers contains 15 chapters by archaeologists, anthropologists and an architect.
Burkhanov, A.I.; Bondarenko, P.V.; Shil'nikov, A.V.; Raevskaya, S.I.; Raevskij, I.P.
One studied the low- and the infralow-frequency dielectric response of 0.9NaNbO 3 -0.1Gd 1/3 NbO 3 (NNG10) composition ceramics and single crystal at the material different prehistory. One revealed the differences in the nature of dielectric aging in NaNbO 3 antiferroelectric base material with a diffused phase transition in contrast to manifestation of similar phenomena in ferroelectrics-relaxors [ru
Foley, Paul Bernard
Hyperactive and inattentive children have been discussed in both the pedagogic and medical literature since the nineteenth century, and many controversies associated with attention deficit and hyperactivity disorder (ADHD) have been repeatedly analyzed in different contexts. The 'prehistory' of the ADHD concept-that is, up to the definition of ADHD in DSM-III and of the corresponding 'hyperkinetic disorder' in ICD-9-is outlined, with an emphasis on the literature not previously discussed in English language reviews of the subject.
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
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.
... 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...
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.
Full Text Available ‘Green Arabia’ was a lively and smoothly run conference held at St John’s College, University of Oxford between the 2nd and 4th of April 2014. The facilities and organisation were excellent, and an opening address from HRH Prince Sultan Bin Salman Bin Abdul-aziz Al-Saud set the stage for a densely packed programme of world class research in Arabian archaeology. Papers arising from the organisers’ ongoing ERC-funded Palaeodeserts Project formed the backbone of four sessions on the environment and human landscape of early prehistoric Arabia. Michael Petraglia introduced this project in his keynote. The project targets an area largely neglected since systematic archaeological research began in Saudi Arabia in the 1970s, but which, as highlighted by Abdullah Alsharekh and Ali bin Ibrahim Al Ghabban, has recently been thrust onto the international research agenda. The central message that emerged over the two days was neatly summed up by Huw Groucutt: we can no longer ‘draw lines through Arabia’ when considering the dispersal of modern humans. The peninsula, linking Africa to Europe and Asia, was a critical nexus in early prehistory and demands the close attention of archaeologists in years to come.
Lindstrom, Kati; Uchiyama, Junzo
The boundaries of landscape policies often coincide with political or economic boundaries, thus creating a situation where a unit of landscape protection or management reflects more its present political status than its historico-geographical situation, its historical function and formation. At the same time, it is evident that no unit can exist independently of the context that has given birth to it and that environmental protection in isolated units cannot be very effective. The present paper will discuss inland sea as a landscape unit from prehistory to modern days and its implications for future landscape planning, using EastAsian inland sea (Japan Sea and East China Sea) rim as an example. Historically an area of active communication, EastAsian inland sea rim has become a politically very sharply divided area. The authors will bring examples to demonstrate how cultural communication on the inland sea level has influenced the formation of several landscape features that are now targets for local or national landscape protection programs, and how a unified view could benefit the future of landscape policies in the whole region.
The "negrito" hypothesis predicts that a shared phenotype among various contemporary groups of hunter-gatherers in Southeast Asia--dark skin, short stature, tight curly hair--is due to common descent from a region-wide, pre-Neolithic substrate of humanity. The alternative is that their distinctive phenotype results from convergent evolution. The core issues of the negrito hypothesis are today more relevant than ever to studies of human evolution, including the out-of-Africa migration, admixture with Denisovans, and the effects of environment and ecology on life-history traits. Understanding the current distribution of the negrito phenotype dictates a wide-ranging remit for study, including the articulation of the relationship between foragers and farmers in the present, the development of settled agriculture in the mid-Holocene, and terminal Pleistocene population expansions. The consensus reached by the contributors to this special double issue of Human Biology is that there is not yet conclusive evidence either for or against the negrito hypothesis. Nevertheless, the process of revisiting the problem will benefit the knowledge of the human prehistory of Southeast Asia. Whether the term negrito accurately reflects the all-encompassing nature of the resulting inquiry is in itself questionable, but the publication of this double issue is testament to the enduring ability of this hypothesis to unite disparate academic disciplines in a common purpose. Copyright © 2013 Wayne State University Press, Detroit, Michigan 48201-1309.
The application of catalyst techniques to exhaust gas detoxification of car engines has a prehistory of about 60 years. There were important attempts at further development in the 1940's and 1950's in connection with efforts to comply with the legal measures in California caused by the smog problem in Los Angeles. The technical difficulties had been overcome by the mid-1970's, so that catalytic converters could be introduced into mass production of cars in the USA. Their function was first mainly limited to oxidation of noxious substances in the exhaust gas. Catalysts were first used to reduce nitrogen oxide emission in 1977. The 3 way catalyst now used in mass production in the USA permits the simultaneous reduction of all three important types of noxious substances emitted from petrol engines. In order to ensure the most favourable composition of the exhaust gas for this purpose, the 3 way catalyst is combined with electronic control of the formation of the mixture. The catalytic converter for cars represents by far the most economically important industrial application of catalyst techniques today. There is not other alternative for achieving the low emission of noxious substances which can be reached by this technique. (HW).
The remarkable fact that twentieth-century molecular biology developed its conceptual system on the basis of sign-like terms has been the object of numerous studies and debates. Throughout these, the assumption is made that this vocabulary's emergence should be seen in the historical context of mathematical communication theory and cybernetics. This paper, in contrast, sets out the need for a more differentiated view: whereas the success of the terms "code" and "information" would probably be unthinkable outside that historical context, general semiotic and especially scriptural concepts arose far earlier in the "prehistory" of molecular biology, and in close association with biological research and phenomena. This distinction, established through a reconstruction of conceptual developments between 1870 and 1950, makes it possible to separate off a critique of the reductive implications of particular information-based concepts from the use of semiotic and scriptural concepts, which is fundamental to molecular biology. Gene-centrism and determinism are not implications of semiotic and scriptural analogies, but arose only when the vocabulary of information was superimposed upon them.
Storey, Alice A; Athens, J Stephen; Bryant, David; Carson, Mike; Emery, Kitty; deFrance, Susan; Higham, Charles; Huynen, Leon; Intoh, Michiko; Jones, Sharyn; Kirch, Patrick V; Ladefoged, Thegn; McCoy, Patrick; Morales-Muñiz, Arturo; Quiroz, Daniel; Reitz, Elizabeth; Robins, Judith; Walter, Richard; Matisoo-Smith, Elizabeth
Data from morphology, linguistics, history, and archaeology have all been used to trace the dispersal of chickens from Asian domestication centers to their current global distribution. Each provides a unique perspective which can aid in the reconstruction of prehistory. This study expands on previous investigations by adding a temporal component from ancient DNA and, in some cases, direct dating of bones of individual chickens from a variety of sites in Europe, the Pacific, and the Americas. The results from the ancient DNA analyses of forty-eight archaeologically derived chicken bones provide support for archaeological hypotheses about the prehistoric human transport of chickens. Haplogroup E mtDNA signatures have been amplified from directly dated samples originating in Europe at 1000 B.P. and in the Pacific at 3000 B.P. indicating multiple prehistoric dispersals from a single Asian centre. These two dispersal pathways converged in the Americas where chickens were introduced both by Polynesians and later by Europeans. The results of this study also highlight the inappropriate application of the small stretch of D-loop, traditionally amplified for use in phylogenetic studies, to understanding discrete episodes of chicken translocation in the past. The results of this study lead to the proposal of four hypotheses which will require further scrutiny and rigorous future testing.
Geroulanos, Stefanos; Phillips, Jamie
In 1935, the Russian linguist Prince Nicolai S. Trubetskoi and the French mythologist Georges Dumézil engaged in a vicious debate over a seemingly obscure subject: the structure of Northwest Caucasian languages. Based on unknown archival material in French, German, and Russian, this essay uses the debate as a pathway into the 1930s scientific and political stakes of IndoEuropeanism - the belief that European cultures emerged through the spread of a single IndoEuropean people out of a single "motherland." Each of the two authors held strong commitments to visions of European order and its origins - in "Eurasia" for Trubetskoi and a Northern European Heimat for Dumézil. The North Caucasus, long a privileged site for Russian and European scholars, now became key to the renegotiation of the origins and reach of imagined prehistoric IndoEuropean conquerors, but also the 1930s' debate over the value of different disciplines (linguistics, mythology, archaeology, folklore studies) for the origins of language, myth, and the European deep past. As a moment in the history of modern speculations about prehistory, pursued in the shadow of Nazi scholarship, the debate transformed fields of research - notably linguistics, comparative mythology, and structuralism - and the assumptions about the shape of Europe.
Although difficult to estimate for prehistoric hunter-gatherer populations, demographic variables-population size, density, and the connectedness of demes-are critical for a better understanding of the processes of material culture change, especially in deep prehistory. Demography is the middle-range link between climatic changes and both biological and cultural evolutionary trajectories of human populations. Much of human material culture functions as a buffer against climatic changes, and the study of prehistoric population dynamics, estimated through changing frequencies of calibrated radiocarbon dates, therefore affords insights into how effectively such buffers operated and when they failed. In reviewing a number of case studies (Mesolithic Ireland, the origin of the Bromme culture, and the earliest late glacial human recolonization of southern Scandinavia), I suggest that a greater awareness of demographic processes, and in particular of demographic declines, provides many fresh insights into what structured the archaeological record. I argue that we cannot sideline climatic and environmental factors or extreme geophysical events in our reconstructions of prehistoric culture change. The implications of accepting demographic variability as a departure point for evaluating the archaeological record are discussed.
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...
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 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...
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.
Health psychology formally came of age in the United Kingdom in the 1980s, but it was prefigured by much discussion about challenges to the dominance of biomedicine in healthcare and debates. This articles focuses on what could be termed the pre-history of health psychology in the UK. This was the period in the earlier 20th century when psychological approaches were dominated by psychoanalysis which was followed by behaviourism and then cognitivism. Review of this pre-history provides the backdrop for the rise of health psychology in the UK and also reveals the tensions between the different theoretical perspectives.
Nejmash, V.B.; Sagan, T.R.; Tsmots', V.M.; Shakhovtsov, V.I.; Shindich, V.L.
The effect of preliminary thermal treatment (TT) in 400-1200 degC temperature range on the behavior of Si monocrystal parameters under subsequent γ-, electron and neutron irradiation is investigated. Five mechanisms of Si thermal prehistory effect on its properties are proposed: 1) decomposition of solid solutions of impurities interacting with radiation defects (RD); 2) formation of electrically active thermal defects (TD) in concentrations wich are sufficient for a significant alteration of RD charged state; 3) origination of TD, which can efficiency as aresult of the redistribution of impurities under thermal treatment; 5) formation of clusters of electrically active TD, resulting in the disturbance of electric homogeneity of Si crystal
Brevik, Eric C.; Fenton, Thomas E.; Homburg, Jeffrey A.
Interest in understanding America's soils originated in prehistory with Native Americans. Following European settlement, notable individuals such as Thomas Jefferson and Lewis and Clark made observations of soil resources. Moving into the 1800s, state geological surveys became involved in soil work and E.W. Hilgard started to formulate ideas similar to those that would eventually lead to V.V. Dokuchaev being recognized as the father of modern soil science. However, Hilgard's advanced ideas on soil genesis were not accepted by the wider American soil science community at the time. Moving into the 1900s, the National Cooperative Soil Survey, the first nationally organized detailed soil survey in the world, was founded under the direction of M. Whitney. Initial soil classification ideas were heavily based in geology, but over time Russian ideas of soil genesis and classification moved into the American soil science community, mainly due to the influence of C.F. Marbut. Early American efforts in scientific study of soil erosion and soil fertility were also initiated in the 1910s and university programs to educate soil scientists started. Soil erosion studies took on high priority in the 1930s as the USA was impacted by the Dust Bowl. Soil Taxonomy, one of the most widely utilized soil classification systems in the world, was developed from the 1950s through the 1970s under the guidance of G.D. Smith and with administrative support from C.E. Kellogg. American soil scientists, such as H. Jenny, R.W. Simonson, D.L. Johnson, and D. Watson-Stegner, developed influential models of soil genesis during the 20th Century, and the use of soil information expanded beyond agriculture to include issues such as land-use planning, soil geomorphology, and interactions between soils and human health.
Vaquero Rodríguez, Manuel
Full Text Available The goal of this paper is to make known the first results of the excavations in Valdavara Cave (Becerreá, Lugo, paying special attention to the radiometric dating that places this cave among the few Galician sites with Upper Palaeolithic dates. During the excavation carried out in 2007, two archaeological locations were documented in the same karstic system (Valdavara 1 and Valdavara 2. The test pit initiated in Valdavara 1 allowed us to identify so far two stratigraphic units: an upper unit corresponding to Recent Prehistory and a lower unit (level 4 that yielded the Upper Palaeolithic dates. An assemblage of human remains from the Bronze Age was found in Valdavara 2.
El objetivo de este artículo es dar a conocer los primeros resultados de las excavaciones en la cueva de Valdavara (Becerreá, Lugo, prestando especial atención a las dataciones radiométricas que la sitúan entre los pocos yacimientos gallegos que han arrojado fechas correspondientes al Paleolítico Superior. La excavación realizada en el año 2007 permitió documentar dos localizaciones arqueológicas en el marco del mismo sistema cárstico (Valdavara 1 y Valdavara 2. El sondeo iniciado en Valdavara 1 ha permitido identificar hasta el momento dos conjuntos estratigráficos: un conjunto superior correspondiente a la Prehistoria reciente y un conjunto inferior (nivel 4 en el que se han obtenido las fechas del Paleolítico Superior final. En Valdavara 2 se encontró un conjunto de restos humanos de la Edad del Bronce.
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.
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
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.
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
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...
... 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...
King, Charlotte L.; Millard, Andrew R.; Gröcke, Darren R.; Standen, Vivien G.; Arriaza, Bernardo T.; Halcrow, Siân E.
The Atacama Desert is one of the most inhospitable terrestrial environments on Earth, yet the upwelling of the Humboldt Current off the coast has resulted in the presence of a rich marine biota. It is this marine environment which first enabled the human settlement of the northern Atacama Desert, and continues to form the basis of regional economies today. In this paper we explore how the desert has shaped human dietary choices throughout prehistory, using carbon and nitrogen isotope analysis of human bone collagen (n = 80) to reconstruct the diets of the inhabitants of the Arica region of the northern Atacama. This area is one of the driest parts of the desert, but has been generally understudied in terms of dietary adaptation. Statistical analysis using FRUITS has allowed deconvolution of isotopic signals to create dietary reconstructions and highlight the continued importance of marine resources throughout the archaeological sequence. Location also appears to have played a role in dietary choices, with inland sites having 10-20% less calories from marine foods than coastal sites. We also highlight evidence for the increasing importance of maize consumption, coinciding with contact with highland polities. In all periods apart from the earliest Archaic, however, there is significant variability between individuals in terms of dietary resource use. We conclude that marine resource use, and broad-spectrum economies persisted throughout prehistory. We interpret these results as reflecting a deliberate choice to retain dietary diversity as a buffer against resource instability.
This study explores the role of linguistic data in the reconstruction of Dolgan (pre)history. While most ethno-linguistic groups have a longstanding history and a clear ethnic and linguistic affiliation, the formation of the Dolgans has been a relatively recent development, and their ethnic origins
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.
Full Text Available Dental anxiety (DA can be considered as a universal phenomenon with a high prevalence worldwide; DA and pain are also the main causes for medical emergencies in the dental office, so their prevention is an essential part of patient safety and overall quality of care. Being DA and its consequences closely related to the fight-or-flight reaction, it seems reasonable to argue that the odyssey of DA began way back in the distant past, and has since probably evolved in parallel with the development of fight-or-flight reactions, implicit memory and knowledge, and ultimately consciousness. Basic emotions are related to survival functions in an inseparable psychosomatic unity that enable an immediate response to critical situations rather than generating knowledge, which is why many anxious patients are unaware of the cause of their anxiety. Archeological findings suggest that humans have been surprisingly skillful and knowledgeable since prehistory. Neanderthals used medicinal plants; and relics of dental tools bear witness to a kind of Neolithic proto-dentistry. In the two millennia BC, Egyptian and Greek physicians used both plants (such as papaver somniferum and incubation (a forerunner of modern hypnosis, e.g., in the sleep temples dedicated to Asclepius in the attempt to provide some form of therapy and painless surgery, whereas modern scientific medicine strongly understated the role of subjectivity and mind-body approaches until recently. DA has a wide range of causes and its management is far from being a matter of identifying the ideal sedative drug. A patient's proper management must include assessing his/her dental anxiety, ensuring good communications, and providing information (iatrosedation, effective local anesthesia, hypnosis, and/or a wise use of sedative drugs where necessary. Any weak link in this chain can cause avoidable suffering, mistrust, and emergencies, as well as having lifelong psychological consequences. Iatrosedation and
Facco, Enrico; Zanette, Gastone
Dental anxiety (DA) can be considered as a universal phenomenon with a high prevalence worldwide; DA and pain are also the main causes for medical emergencies in the dental office, so their prevention is an essential part of patient safety and overall quality of care. Being DA and its consequences closely related to the fight-or-flight reaction, it seems reasonable to argue that the odyssey of DA began way back in the distant past, and has since probably evolved in parallel with the development of fight-or-flight reactions, implicit memory and knowledge, and ultimately consciousness. Basic emotions are related to survival functions in an inseparable psychosomatic unity that enable an immediate response to critical situations rather than generating knowledge, which is why many anxious patients are unaware of the cause of their anxiety. Archeological findings suggest that humans have been surprisingly skillful and knowledgeable since prehistory. Neanderthals used medicinal plants; and relics of dental tools bear witness to a kind of Neolithic proto-dentistry. In the two millennia BC, Egyptian and Greek physicians used both plants (such as papaver somniferum ) and incubation (a forerunner of modern hypnosis, e.g., in the sleep temples dedicated to Asclepius) in the attempt to provide some form of therapy and painless surgery, whereas modern scientific medicine strongly understated the role of subjectivity and mind-body approaches until recently. DA has a wide range of causes and its management is far from being a matter of identifying the ideal sedative drug. A patient's proper management must include assessing his/her dental anxiety, ensuring good communications, and providing information (iatrosedation), effective local anesthesia, hypnosis, and/or a wise use of sedative drugs where necessary. Any weak link in this chain can cause avoidable suffering, mistrust, and emergencies, as well as having lifelong psychological consequences. Iatrosedation and hypnosis are no
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 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.
Moiseiwitsch, B L
This graduate-level text's primary objective is to demonstrate the expression of the equations of the various branches of mathematical physics in the succinct and elegant form of variational principles (and thereby illuminate their interrelationship). Its related intentions are to show how variational principles may be employed to determine the discrete eigenvalues for stationary state problems and to illustrate how to find the values of quantities (such as the phase shifts) that arise in the theory of scattering. Chapter-by-chapter treatment consists of analytical dynamics; optics, wave mecha
... 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...
... 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...
V. A. Grinenko
Full Text Available The offered material in the article is picked up so that the reader could have a complete representation about concept “safety”, intrinsic characteristics and formalization possibilities. Principles and possible strategy of safety are considered. A material of the article is destined for the experts who are taking up the problems of safety.
Levine, R.B.; Stassi, J.; Karasick, D.
Anterior displacement of the tibial tubercle is a well-accepted orthopedic procedure in the treatment of certain patellofemoral disorders. The radiologic appearance of surgical procedures utilizing the Maquet principle has not been described in the radiologic literature. Familiarity with the physiologic and biochemical basis for the procedure and its postoperative appearance is necessary for appropriate roentgenographic evaluation and the radiographic recognition of complications.
The Cosmological Principle states: the universe looks the same to all observers regardless of where they are located. To most astronomers today the Cosmological Principle means the universe looks the same to all observers because density of the galaxies is the same in all places. A new Cosmological Principle is proposed. It is called the Dimensional Cosmological Principle. It uses the properties of matter in the universe: density (rho), pressure (p), and mass (m) within some region of space of length (l). The laws of physics require incorporation of constants for gravity (G) and the speed of light (C). After combining the six parameters into dimensionless numbers, the best choices are: 8πGl 2 rho/c 2 , 8πGl 2 rho/c 4 , and 2 Gm/c 2 l (the Schwarzchild factor). The Dimensional Cosmological Principal came about because old ideas conflicted with the rapidly-growing body of observational evidence indicating that galaxies in the universe have a clumpy rather than uniform distribution
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...
Ana Mercedes Herrero Corral
Full Text Available Research about children had been traditionally forgotten by the archaeology due to some factors as their difficult preservation and identification. The literature on Prehistory has mostly forgotten children, who had received a marginal and inappropriate treatment for been considered as passive members of the society. However, immature individuals belong to the community and are determinants for an appropriated reproduction of their social, economic and ideological patterns, through the learning processes, initiation rituals, etc. It appears absolutely necessary to take children into an account if we want to approach past societies. The main goal of this research is to collect and analyze the different funerary evidences of children, as it could provide valuable information to approach their social and economic role in prehistoric societies. In particular, it would be focus on inner Iberia sites from 5500 to 2000 cal AC (Neolithic and Copper Age, as during this period of time, crucial transformations occur in Western Europe prehistoric societies.
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
Wilkesman, Jeff; Kurz, Liliana
Zymography, the detection, identification, and even quantification of enzyme activity fractionated by gel electrophoresis, has received increasing attention in the last years, as revealed by the number of articles published. A number of enzymes are routinely detected by zymography, especially with clinical interest. This introductory chapter reviews the major principles behind zymography. New advances of this method are basically focused towards two-dimensional zymography and transfer zymography as will be explained in the rest of the chapters. Some general considerations when performing the experiments are outlined as well as the major troubleshooting and safety issues necessary for correct development of the electrophoresis.
Some basic explanations are given of the principles underlying the nuclear fuel cycle, starting with the physics of atomic and nuclear structure and continuing with nuclear energy and reactors, fuel and waste management and finally a discussion of economics and the future. An important aspect of the fuel cycle concerns the possibility of ''closing the back end'' i.e. reprocessing the waste or unused fuel in order to re-use it in reactors of various kinds. The alternative, the ''oncethrough'' cycle, discards the discharged fuel completely. An interim measure involves the prolonged storage of highly radioactive waste fuel. (UK)
... 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...
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...
A new concept is proposed, according to which the plasma and collision processes accompanying hypervelocity impacts of meteorites can contribute to the arising of the conditions on early Earth, which are necessary for the appearance of primary forms of living matter. It was shown that the processes necessary for the emergence of living matter could have started in a plasma torch of meteorite impact and have continued in an impact crater in the case of the arising of the simplest life form. It is generally accepted that planets are the optimal place for the origin and evolution of life. In the process of forming the planetary systems the meteorites, space bodies feeding planet growth, appear around stars. In the process of Earth's formation, meteorite sizes ranged from hundreds and thousands of kilometres. These space bodies consisted mostly of the planetesimals and comet nucleus. During acceleration in Earth's gravitational field they reached hypervelocity and, hitting the surface of planet, generated powerful blowouts of hot plasma in the form of a torch. They also created giant-size craters and dense dust clouds. These bodies were composed of all elements needed for the synthesis of organic compounds, with the content of carbon being up to 5%-15%. A new idea of possible synthesis of the complex organic compounds in the hypervelocity impact-generated plasma torch was proposed and experimentally confirmed. A previously unknown and experimentally corroborated feature of the impact-generated plasma torch allowed a new concept of the prehistory of life to be developed. According to this concept the intensive synthesis of complex organic compounds arose during meteoritic bombardment in the first 0.5 billion years at the stage of the planet's formation. This most powerful and destructive action in Earth's history could have played a key role and prepared conditions for the origin of life. In the interstellar gas-dust clouds, the synthesis of simple organic matter could
Full Text Available The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.
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...
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…
...) 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...
... 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...
... 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...
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.
Goodrum, Matthew R; Olson, Cora
By the early twentieth century there was a growing need within palaeoanthropology and prehistoric archaeology to find a way of dating fossils and artefacts in order to know the age of specific specimens, but more importantly to establish an absolute chronology for human prehistory. The radiocarbon and potassium-argon dating methods revolutionized palaeoanthropology during the last half of the twentieth century. However, prior to the invention of these methods there were attempts to devise chemical means of dating fossil bone. Collaborations between Emile Rivière and Adolphe Carnot in the 1890s led to the development of the fluorine dating method, but it was not until the 1940s that this method was improved and widely implemented by Kenneth Oakley to resolve a number of problems in palaeoanthropology, including the Piltdown Man controversy. The invention of the fluorine dating method marked a significant advance in the quest for absolute dating in palaeoanthropology, but it also highlights interesting problems and issues relating to the ability of palaeoanthropologists and chemists to bring together different skills and bodies of knowledge in order successfully to develop and apply the fluorine dating method.
Veldeman, Isis; Baele, Jean-Marc; De Doncker, H W J A; Goemaere, Eric; Deceukelaire, Marleen; Dusar, Michiel
Tracking raw material back to its extraction source is a crucial step for archaeologists when trying to deduce migration patterns and trade contacts in (pre-)history. Regarding stone artefacts, the main rock types encountered in the archaeological record of Belgium are hypersiliceous rocks. This is a newly introduced category of rock types comprising those rocks made of at least 90% silica. These are strongly silicified quartz sands or sedimentary quartzites, siliceous rocks of chemical and biochemical origin (e.g. flint), very pure metamorphic quartzites and siliceous volcanic rocks (e.g. obsidian). To be able to distinguish between different extraction sources, ongoing research was started to locate possible extraction sources of hypersiliceous rocks and to characterize rocks collected from these sources. Characterization of these hypersiliceous rocks is executed with the aid of optical polarizing microscopy, optical cold cathodoluminescence and scanning-electron microscopy combined with energy-dispersive x-ray spectrometry and with back-scatter electron imaging. In this paper, we focus on various sedimentary quartzites of Paleogene stratigraphical level. (paper)
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...
... 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
.... 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...
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
... 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...
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.
Alekseev, I.E.; Lazarev, V.V.; Orlov, S.P.
In our previous publications it was shown, that the velocity of migration of radioactive microimpurities (formed as a result of a nuclear change) in irradiated in metals is instituted by a nuclear prehistory. In the present work this problem was explored in detail. The selected system '' cadmium - impurity atoms of indium '' is unique for such experiments: it is possible to gain the same impurity ''hot'' atoms ( 111 In, 114m In and 115m In) via different ''nuclear channels'' and to explore their behavior depending on a nuclear prehistory. (orig.)
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.
Gates, S.J. Jr.
Within the context of field theory, it is argued that the role of the equivalence principle may be replaced by the principle of gauge invariance to provide a logical framework for theories of gravitation
... 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 implications of the weak equivalence principles are investigated in detail for electromagnetic systems in a general framework. In particular, it is shown that the universality of free-fall trajectories (Galileo weak equivalence principle) does not imply the validity of the Einstein equivalence principle. However, the Galileo principle plus the universality of free-fall rotation states does imply the Einstein principle.
Atkinson, Quentin D; Gray, Russell D; Drummond, Alexei J
The relative timing and size of regional human population growth following our expansion from Africa remain unknown. Human mitochondrial DNA (mtDNA) diversity carries a legacy of our population history. Given a set of sequences, we can use coalescent theory to estimate past population size through time and draw inferences about human population history. However, recent work has challenged the validity of using mtDNA diversity to infer species population sizes. Here we use Bayesian coalescent inference methods, together with a global data set of 357 human mtDNA coding-region sequences, to infer human population sizes through time across 8 major geographic regions. Our estimates of relative population sizes show remarkable concordance with the contemporary regional distribution of humans across Africa, Eurasia, and the Americas, indicating that mtDNA diversity is a good predictor of population size in humans. Plots of population size through time show slow growth in sub-Saharan Africa beginning 143-193 kya, followed by a rapid expansion into Eurasia after the emergence of the first non-African mtDNA lineages 50-70 kya. Outside Africa, the earliest and fastest growth is inferred in Southern Asia approximately 52 kya, followed by a succession of growth phases in Northern and Central Asia (approximately 49 kya), Australia (approximately 48 kya), Europe (approximately 42 kya), the Middle East and North Africa (approximately 40 kya), New Guinea (approximately 39 kya), the Americas (approximately 18 kya), and a second expansion in Europe (approximately 10-15 kya). Comparisons of relative regional population sizes through time suggest that between approximately 45 and 20 kya most of humanity lived in Southern Asia. These findings not only support the use of mtDNA data for estimating human population size but also provide a unique picture of human prehistory and demonstrate the importance of Southern Asia to our recent evolutionary past.
Garafonova Olga I.
Full Text Available The article is aimed at researching practical aspects of the fleet-management development in Ukraine; relationships that arise in this process; elements that interact in the market. The preconditions of the companies’ transition to the use of this concept in the management of fleet, as well as the opportunities that arise in the enterprises using the principles of fleet-management were considered. The main advantages and disadvantages of the implementation of fleet-management in companies with the available fleet of various sizes were researched. The main features, current tendencies of the fleet-management development have been indicated, ways of attraction of automobile enterprises to the use of leasing have been suggested. Prospects for further researches in this direction will be consideration of possibility of attraction of more enterprises to the use of principles of fleet-management in their management routine. Further development of fleet management will provide enterprises with significant opportunities and the reserve funds that can be used for development.
Peruzzi, Giulio; Rocci, Alessio
The main purpose of this paper is to analyse the earliest work of Léon Rosenfeld, one of the pioneers in the search of Quantum Gravity, the supposed theory unifying quantum theory and general relativity. We describe how and why Rosenfeld tried to face this problem in 1927, analysing the role of his mentors: Oskar Klein, Louis de Broglie and Théophile De Donder. Rosenfeld asked himself how quantum mechanics should concretely modify general relativity. In the context of a five-dimensional theory, Rosenfeld tried to construct a unifying framework for the gravitational and electromagnetic interaction and wave mechanics. Using a sort of "general relativistic quantum mechanics" Rosenfeld introduced a wave equation on a curved background. He investigated the metric created by what he called `quantum phenomena', represented by wave functions. Rosenfeld integrated Einstein equations in the weak field limit, with wave functions as source of the gravitational field. The author performed a sort of semi-classical approximation obtaining at the first order the Reissner-Nordström metric. We analyse how Rosenfeld's work is part of the history of Quantum Mechanics, because in his investigation Rosenfeld was guided by Bohr's correspondence principle. Finally we briefly discuss how his contribution is connected with the task of finding out which metric can be generated by a quantum field, a problem that quantum field theory on curved backgrounds will start to address 35 years later.
Peruzzi, Giulio; Rocci, Alessio
The main purpose of this paper is to analyse the earliest work of Léon Rosenfeld, one of the pioneers in the search of Quantum Gravity, the supposed theory unifying quantum theory and general relativity. We describe how and why Rosenfeld tried to face this problem in 1927, analysing the role of his mentors: Oskar Klein, Louis de Broglie and Théophile De Donder. Rosenfeld asked himself how quantum mechanics should concretely modify general relativity. In the context of a five-dimensional theory, Rosenfeld tried to construct a unifying framework for the gravitational and electromagnetic interaction and wave mechanics. Using a sort of "general relativistic quantum mechanics" Rosenfeld introduced a wave equation on a curved background. He investigated the metric created by what he called `quantum phenomena', represented by wave functions. Rosenfeld integrated Einstein equations in the weak field limit, with wave functions as source of the gravitational field. The author performed a sort of semi-classical approximation obtaining at the first order the Reissner-Nordström metric. We analyse how Rosenfeld's work is part of the history of Quantum Mechanics, because in his investigation Rosenfeld was guided by Bohr's correspondence principle. Finally we briefly discuss how his contribution is connected with the task of finding out which metric can be generated by a quantum field, a problem that quantum field theory on curved backgrounds will start to address 35 years later.
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...
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
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.
Duggan, Ana T; Whitten, Mark; Wiebe, Victor; Crawford, Michael; Butthof, Anne; Spitsyn, Victor; Makarov, Sergey; Novgorodov, Innokentiy; Osakovsky, Vladimir; Pakendorf, Brigitte
Evenks and Evens, Tungusic-speaking reindeer herders and hunter-gatherers, are spread over a wide area of northern Asia, whereas their linguistic relatives the Udegey, sedentary fishermen and hunter-gatherers, are settled to the south of the lower Amur River. The prehistory and relationships of these Tungusic peoples are as yet poorly investigated, especially with respect to their interactions with neighbouring populations. In this study, we analyse over 500 complete mtDNA genome sequences from nine different Evenk and even subgroups as well as their geographic neighbours from Siberia and their linguistic relatives the Udegey from the Amur-Ussuri region in order to investigate the prehistory of the Tungusic populations. These data are supplemented with analyses of Y-chromosomal haplogroups and STR haplotypes in the Evenks, Evens, and neighbouring Siberian populations. We demonstrate that whereas the North Tungusic Evenks and Evens show evidence of shared ancestry both in the maternal and in the paternal line, this signal has been attenuated by genetic drift and differential gene flow with neighbouring populations, with isolation by distance further shaping the maternal genepool of the Evens. The Udegey, in contrast, appear quite divergent from their linguistic relatives in the maternal line, with a mtDNA haplogroup composition characteristic of populations of the Amur-Ussuri region. Nevertheless, they show affinities with the Evenks, indicating that they might be the result of admixture between local Amur-Ussuri populations and Tungusic populations from the north.
Duggan, Ana T.; Whitten, Mark; Wiebe, Victor; Crawford, Michael; Butthof, Anne; Spitsyn, Victor; Makarov, Sergey; Novgorodov, Innokentiy; Osakovsky, Vladimir; Pakendorf, Brigitte
Evenks and Evens, Tungusic-speaking reindeer herders and hunter-gatherers, are spread over a wide area of northern Asia, whereas their linguistic relatives the Udegey, sedentary fishermen and hunter-gatherers, are settled to the south of the lower Amur River. The prehistory and relationships of these Tungusic peoples are as yet poorly investigated, especially with respect to their interactions with neighbouring populations. In this study, we analyse over 500 complete mtDNA genome sequences from nine different Evenk and even subgroups as well as their geographic neighbours from Siberia and their linguistic relatives the Udegey from the Amur-Ussuri region in order to investigate the prehistory of the Tungusic populations. These data are supplemented with analyses of Y-chromosomal haplogroups and STR haplotypes in the Evenks, Evens, and neighbouring Siberian populations. We demonstrate that whereas the North Tungusic Evenks and Evens show evidence of shared ancestry both in the maternal and in the paternal line, this signal has been attenuated by genetic drift and differential gene flow with neighbouring populations, with isolation by distance further shaping the maternal genepool of the Evens. The Udegey, in contrast, appear quite divergent from their linguistic relatives in the maternal line, with a mtDNA haplogroup composition characteristic of populations of the Amur-Ussuri region. Nevertheless, they show affinities with the Evenks, indicating that they might be the result of admixture between local Amur-Ussuri populations and Tungusic populations from the north. PMID:24349531
Ana T Duggan
Full Text Available Evenks and Evens, Tungusic-speaking reindeer herders and hunter-gatherers, are spread over a wide area of northern Asia, whereas their linguistic relatives the Udegey, sedentary fishermen and hunter-gatherers, are settled to the south of the lower Amur River. The prehistory and relationships of these Tungusic peoples are as yet poorly investigated, especially with respect to their interactions with neighbouring populations. In this study, we analyse over 500 complete mtDNA genome sequences from nine different Evenk and even subgroups as well as their geographic neighbours from Siberia and their linguistic relatives the Udegey from the Amur-Ussuri region in order to investigate the prehistory of the Tungusic populations. These data are supplemented with analyses of Y-chromosomal haplogroups and STR haplotypes in the Evenks, Evens, and neighbouring Siberian populations. We demonstrate that whereas the North Tungusic Evenks and Evens show evidence of shared ancestry both in the maternal and in the paternal line, this signal has been attenuated by genetic drift and differential gene flow with neighbouring populations, with isolation by distance further shaping the maternal genepool of the Evens. The Udegey, in contrast, appear quite divergent from their linguistic relatives in the maternal line, with a mtDNA haplogroup composition characteristic of populations of the Amur-Ussuri region. Nevertheless, they show affinities with the Evenks, indicating that they might be the result of admixture between local Amur-Ussuri populations and Tungusic populations from the north.
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...
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.
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
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.
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.
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
... Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Oil and Gas Resources Leasing § 228... led the Forest Service to require the inclusion of the stipulation in the lease can be met without...
V. I. Strilets
Full Text Available In the article the dynamics of development and global structure of the leasing market are analyzed, the advantages of using the financial leasing for upgrading the fixed capital of railway industry are formulated.
...., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing, and Technisource..., Insight Global Staffing, and Technisource, Scarborough, Maine. The workers are engaged in activities... leased workers from Balance Staffing, Insight Global Staffing, and Technisource, Scarborough, Maine, who...
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing from the leaseholder's point of view. The first part is focused on theoretical background of the financial leasing regulated by Czech legislation. It also describes financial leasing in light of accounting (evaluation and evidence, reporting leasing or advance payment) and taxes (corporation income tax, VAT and other ones). The second part is focused on International Financia...
... Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable Staffing, and Third Dimension Waverly, OH; Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network... Group including on-site leased workers from Reserves Network, Jackson, Ohio. The workers produce...
...-site leased workers of Bosch Management Services North America, South Haven Community Hospital... leased workers of Bosch Management Services North America, South Haven Community Hospital, Huffmaster Inc..., Including On-Site Leased Workers From Bosch Management Services North America, South Haven Community...
... Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC; Amended Certification... Teijin Films, including on-site leased workers from Schenkers Logistics, Inc., Florence, South Carolina... leased workers of Schenkers Logistics, Inc., Florence, South Carolina, who became totally or partially...
... purpose space may the Department of Agriculture lease? 102-73.170 Section 102-73.170 Public Contracts and... § 102-73.170 What types of special purpose space may the Department of Agriculture lease? The Department of Agriculture is delegated the authority to lease the following types of special purpose space: (a...
... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... REGULATION REAL PROPERTY 72-DELEGATION OF AUTHORITY Delegation of Authority § 102-72.30 What are the different types of delegations related to real estate leasing? Delegations related to real estate leasing...
... that affect these lands. The lessee agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease... leases; The increased rental of $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost...
... follows: ``All workers TTM Technologies, including on-site leased workers from Kelly Services and Aerotek... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-64,993] TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site Leased Worker From Orbotech...
... Subsidiary of Tomkins, PLC Including On- Site Leased Workers from Reliable, Masiello Employment Services..., applicable to workers of Hart and Cooley, Inc., a subsidiary of Tomkins, PLC, including on-site leased... workers. Based on these findings, the Department is amending this certification to include workers leased...
...] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore North Carolina--Call for... Commercial Leasing for Wind Power Offshore North Carolina (Call), published on December 13, 2012 (77 FR 7204). DATES: BOEM must receive your nomination describing your interest in obtaining a commercial wind lease...
... Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maine; Request for Interest... Request for a Commercial OCS Wind Lease, Request for Interest, and Request for Public Comment SUMMARY: The... (Statoil NA) to acquire an OCS wind lease; (2) solicit public input regarding the proposal, its potential...
.... Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH; Amended Certification Regarding... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...
...., Including On-Site Leased Workers From Spherion/Source Right, Springdale, Ohio; Amended Certification... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...
... relevant period and that the subject firm had sufficient control over the leased workers for the Department to determine that there was operational control of the leased workers by the subject firm. The... Managerial Services, Inc., Including On-Site Leased Workers of Entegee East Longmeadow, MA Amended...
... on Indian coal leases? 210.205 Section 210.205 Mineral Resources MINERALS MANAGEMENT SERVICE... Minerals § 210.205 What reports must I submit to claim allowances on Indian coal leases? General. You must... coal leases: (1) Form MMS-4292, Coal Washing Allowance Report, to claim an allowance for the reasonable...
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.
... and royalties of $10 per acre and 16\\2/3\\ percent. The lessees paid the $500 administration fee for... River Royalty Corporation timely filed a petition for reinstatement of competitive oil and gas lease NDM... original terms and conditions of the lease; The increased rental of $10 per acre; The increased royalty of...
... Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco, Dayton, Ohio... Trade Adjustment Assistance (TAA) filed on behalf of Eastman Kodak Company, Electrographic Print...
... Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco..., 2011, applicable to workers of Eastman Kodak Company (GCG), Electrographic Print Solutions, including...
... Technology Services, a Subsidiary of Experian, Including a Leased Employee From Tapfin Working Off-Site in... Experian, Global Technology Services, a subsidiary of Experian, including on-site leased workers from... control of the Schaumburg, Illinois location of Experian, Global Technology Services, a subsidiary of...
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
..., Commercial Vehicle Systems, Including On-Site Leased Workers of Johnston Integration Technologies, a... Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974, as amended (``Act''), 19 U.S.C... system components. The company reports that workers leased from Johnston Integration Technologies, a...
... to streamline and expedite the leasing process, advance economic development, and spur renewable... entities; however, many tribes requested clarification regarding other taxation arising in the context of... residential, business, and WSR leasing subparts to subpart A. This section now addresses not only taxation of...
..., Inc., Wealth Management Americas Operations, Including On-Site Leased Workers From Leafstone... Services, Inc., Wealth Management Americas Operations (UBS), Weehawken, New Jersey. The workers are engaged... to include all leased workers on-site at UBS Financial Services, Inc., Wealth Management Americas...
... No. BOEM-2011-0008] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... determination that no competitive interest exists in acquiring a commercial wind lease in the area offshore... a Request for Interest (RFI) in the Federal Register on April 26, 2010 (75 FR 21653). Bluewater Wind...
... No. BOEM-2010-0063] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Regulation and Enforcement (BOEMRE), Interior. ACTION: Request for Interest (RFI) in Commercial Wind Energy... (BOEMRE) is reopening the comment period on the RFI in Commercial Wind Energy Leasing Offshore...
... leasing, and to determine what lease stipulations would apply to those lands. The proposal also includes amending the FNF Land and Resource Management Plan (LRMP) to update management direction for minerals management, specifically oil and gas. The scope of the analysis is forest-wide. A Notice of Intent (NOI) was...
... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from certain craft first leased after... the United States § 1.861-16 Income from certain craft first leased after December 28, 1980. (a) General rule. If a taxpayer— (1) Owns a qualified craft (as defined in paragraph (b) of this section). (2...
... these workers were sufficiently under the control of the subject firm to be considered leased workers...; Springfield, Missouri Division Including On-site Leased Workers From Penmac Personnel Services and GCA Services Group Springfield, Missouri; Amended Certification Regarding Eligibility to Apply for Worker...
... Technologies Including On-Site Leased Workers From Adecco Employment Servcies and Emcon Technologies, Troy, MI..., applicable to workers of Faurecia Emissions Control Technologies, Troy, Michigan, including on-site leased workers from Adecco Employment Services, Troy, Michigan. The Department's notice of determination was...
... Commercial Lease for the Cape Wind Energy Project AGENCY: Bureau of Ocean Energy Management, Regulation and... Renewable Energy Development on the Outer Continental Shelf (``OCS'') for the Cape Wind Energy Project... requirements of 30 CFR 285.231. The Lease is for the Cape Wind Energy Project (``Project'') which grants Cape...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false May MMS reduce or waive my lease or grant... Financial Assurance Requirements Payments § 285.510 May MMS reduce or waive my lease or grant payments? (a) The MMS Director may reduce or waive the rent or operating fee or components of the operating fee...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of new construction or existing building to another business. 120.131 Section 120.131 Business Credit and Assistance... § 120.131 Leasing part of new construction or existing building to another business. (a) If the SBA...
... laws and leasing policies that have been made applicable to the land under §§ 162.109 and 162.203 of..., unless a preference in favor of individual Indians is required by a superseding tribal law or leasing policy. (c) Advertisements will require sealed bids, and they may also provide for further competitive...
The basic criteria of leasing companies choice by the transport enterprises for automobile fleet updating such as terms of financing, size of advance, assortment time of existence at the market, have been determined. The determination of the best leasing company according to these parameters on the basis of hierarchies analysis method has been offered.
... (USA), for lands in Garfield County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
..., LTD, for lands in Gunnison County, Colorado. The petition was filed on time and was accompanied by all...: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303) 239-3767... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... 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...
... (USA) Inc., for lands in Mesa County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... Inc., for lands in Huerfano County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 47609] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 47609 from Mirada Petroleum...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 49187, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 49187 from...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management CA-920-1310-FI; CACA 46594] Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594 AGENCY: Bureau of Land Management, Interior. ACTION... for reinstatement of oil and gas lease CACA 46594 from Gasco Production Company. The petition was...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 44900] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 44900 from NW. Lost Hills...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 52030, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California AGENCY: Bureau of... oil and gas lease CACA 52030 from Plains Exploration & Production Co. The petition was filed on time...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 50123, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 50123 from...
Arnold, Coen; Tahtah, Jay
The article describes the outcome of a research (simulation) to the impact of new lease accounting rules to the 2016 financial statements of companies of the AEX- and AMX-index. In deze bijdrage wordt verslag gedaan van de verwachte gevolgen van IFRS 16 Leases voor lessees op de jaarrekening over
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.
Full Text Available Due to the expensive production equipment, many manufacturers usually lease production equipment with a warranty period during a finite leasing horizon, rather than purchasing them. The lease contract contains the possibility of obtaining an extended warranty for a given additional cost. In this paper, based on the forecasting production/maintenance optimization problem, we develop a mathematical model to study the lease contract with basic and extended warranty based on win-win relationship between the lessee and the lessor. The influence of the production rates in the equipment degradation consequently on the total cost by each side during the finite leasing horizon is stated in order to determine a theoretical condition under which a compromise-pricing zone exists under different possibilities of maintenance policies.
Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare's quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market's action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.
Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare’s quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market’s action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.
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.
Clausen, C C; Bauer, M; Saleh, A; Picker, O
The provision of financial support of hospitals by States for buying capital goods is becoming increasingly more limited. In order to still make investments, alternative forms of financing such as leasing must be considered in hospitals. However, the change from the classical form of dual financing and the decision to opt for a leasing model involves much more than just a question of costs. Leasing results in easily manageable expenditure, flexibility and adaptability for the choice of model but the leasing installments must be directly financed by the turnover from diagnosis-related groups and so lead to a reduction in the annual profit. In this article the authors try to give the reader an overview of the complex and sometimes counter-productive effect of financial instruments for investments in hospitals using leasing financing as an example. In the follow-up article the decision-making procedure using dynamic investment calculations will be demonstrated using a concrete example.
Full Text Available The roof-leased business mode is an important development method for the distributed photovoltaic (PV systems. In this paper, the benefits of the PV energy are considered in a PV cluster (PVC consisting of a certain number of prosumers and a PVC operator (PVCO. In order to distribute the benefits, a multi-party energy management method for the PVC is proposed, including an internal pricing model and a demand response (DR model. First, the dynamic internal pricing model for the trading between PVCO and prosumers is formulated according to the economic principle of demand and supply relation. Moreover, in order to improve the local consumption of PV energy, the DR model is formulated as a non-cooperative game among the prosumers. Meanwhile, the existence and uniqueness of the Nash Equilibrium (NE are proved, and a distributed solving algorithm is introduced to approach the NE solution. Finally, the PVC including four prosumers is selected as the study object, the results have shown that the internal pricing model and DR model can improve the benefit of both prosumers and PVCO, as well as the local consumption of PV energy.
Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure disfigures financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.
The presentation outlines the aspects of radiation protection principles. It discussed the following subjects; radiation hazards and risk, the objectives of radiation protection, three principles of the system - justification of practice, optimization of protection and safety, dose limit
The basic principles of project management as practiced by NASA management personnel are presented. These principles are given as ground rules and guidelines to be used in the performance of research, development, construction or operational assignments.
Leasing cannot be managed without a special sort of external financing of wind power plants. Specifically for wind energy, it was found from an investigation of less than a year that an intended erection of a wind power plant should be carried out in the months of September or October, so that the autumn and winter months rich in energy can be used. For the erection of small wind power plants, it was found that taking advantage of the Investment Cost Grant is more sensible than the Operating Cost Grant. (orig./HW) [de
Full Text Available In conditions of limited access to traditional sources of funding when lending a privilege of the largest and most creditworthy companies, contemporary, alternative ways of funding, including the leasing are increasingly gaining importance. They are particularly attractive for small and medium enterprises that grow rapidly and are facing a shortage of funds. In terms of general illiquidity of the Macedonian economy, on the one hand, and restrictive credit policies of banks on the other hand, creating a business climate where will apply and promote alternative modes of financing in the Republic of Macedonia is a very importance for the operation and development of small and medium enterprises.
Chorén, María Cecilia
El siguiente trabajo de investigación es planteado para ser utilizado por las Pymes para evaluar la oportunidad de aplicar el Leasing frente a una posibilidad de inversión en activos fijos; ya que hoy en día es tenido en cuenta en los países desarrollados como la herramienta de financiamiento más conveniente y perfecto que existe debido a sus amplios beneficios. Este trabajo tiene como objetivo primordial establecer las ventajas impositivas, jurídicas, financieras y operativas para que las...
Bobrova, E V; Liakhovetskiĭ, V A; Borshchevskaia, E R
The dependence of errors during reproduction of a sequence of hand movements without visual feedback on the previous right- and left-hand performance ("prehistory") and on positions in space of sequence elements (random or ordered by the explicit rule) was analyzed. It was shown that the preceding information about the ordered positions of the sequence elements was used during right-hand movements, whereas left-hand movements were performed with involvement of the information about the random sequence. The data testify to a central mechanism of the analysis of spatial structure of sequence elements. This mechanism activates movement coding specific for the left hemisphere (vector coding) in case of an ordered sequence structure and positional coding specific for the right hemisphere in case of a random sequence structure.
Arbatsky, D. A.
The certainty principle (2005) allowed to conceptualize from the more fundamental grounds both the Heisenberg uncertainty principle (1927) and the Mandelshtam-Tamm relation (1945). In this review I give detailed explanation and discussion of the certainty principle, oriented to all physicists, both theorists and experimenters.
One of the common features in all promising candidates of quantum gravity is the existence of a minimal length scale, which naturally emerges with a generalized uncertainty principle, or equivalently a modified commutation relation. Schwinger's quantum action principle was modified to incorporate this modification, and was applied to the calculation of the kernel of a free particle, partly recovering the result previously studied using path integral.
Full Text Available Finance leasing (also “equipment leasing” saves the cost, improves the efficiency and benefit, larger the manufacture supply channels, which is an optimal solution for equipment supply with uncertain freight demand. The article collects the definitions of Finance Leasing based on the four pillars theory of finance leasing, also divides the lessors in Freight Car finance leasing into three categories according to their major business: manufacturers, banks as the representative financial institutions, firms that specialized in finance leasing. To identify the most suitable lessor for each railway department, an indicator system is built and operated by Yaahp (a software based on Analytic Hierarchy Process.
Decency would suggest that people should be allowed to bury their own dead. But, with the help of a climate of racial intimidation, modern Indian tribes, backed by the federal government, asserted exclusive ownership of everything before Columbus. Glynn Custred remembers a stalwart anthropologist who cried foul and preserved the knowledge of our…
Weiss, Robin A
Although most epidemic human infectious diseases are caused by recently introduced pathogens, cospeciation of parasite and host is commonplace for endemic infections. Occasional host infidelity, however, provides the endemic parasite with an opportunity to survive the potential extinction of its host. Such infidelity may account for the survival of certain types of human lice, and it is currently exemplified by viruses such as HIV.
Jacobson, L.; Peisach, M.
Nuclear and atomic methods of trace element analysis together with advanced multivariate statistical procedures are enabling archaeologist to discover non-material aspects of the prehistoric past. Ultimately clues to the impact of economic relationships upon social processes could be provided by the sourcing of raw materials used in antiquity
Orthodontics came into being in 1728. Previously, practitioners were at a loss when confronted with crooked teeth. A Latin philosopher had an ingenious flash of orthodontic inspiration. Other authors were content to either extract the malposed teeth or to modify their shape. However, interest in an approach to preventive orthodontics had now begun. © EDP Sciences, SFODF, 2015.
Explores the origin of the Test of English-as-a-Foreign-Language, with its distinctive characteristics, in a 1961 conference, and seeks thereby to gain an understanding of how developments in language testing theory--and perhaps theory in general--are blended with the requirements and possibilities of real-life implementation. (Author/JL)
Ferreira, Luiz F; Jansen, Ana M; Araújo, Adauto
The classical hypothesis proposes that Chagas disease has been originated in the Andean region among prehistoric people when they started domesticating animals, changing to sedentary habits, and adopting agriculture. These changes in their way of life happened nearly 6,000 years ago. However, paleoparasitological data based on molecular tools showed that Trypanosoma cruzi infection and Chagas disease were commonly found both in South and North American prehistoric populations long before that time, suggesting that Chagas disease may be as old as the human presence in the American continent. The study of the origin and dispersion of Trypanosoma cruzi infection among prehistoric human populations may help in the comprehension of the clinical and epidemiological questions on Chagas disease that still remain unanswered.
The dimensional cosmological principles proposed by Wesson require that the density, pressure, and mass of cosmological models be functions of the dimensionless variables which are themselves combinations of the gravitational constant, the speed of light, and the spacetime coordinates. The space coordinate is not the comoving coordinate. In this paper, the dimensional cosmological principle and the dimensional perfect cosmological principle are reformulated by using the comoving coordinate. The dimensional perfect cosmological principle is further modified to allow the possibility that mass creation may occur. Self-similar spacetimes are found to be models obeying the new dimensional cosmological principle
The U.S. Bureau of Land Management leases Federal lands and minerals for coal mining near Durango, Colorado. This report addresses the hydrologic suitability of those lands for coal leasing; the report describes the general hydrology of the Durango area and, more specifically, the hydrology of the Stollsteimer Creek study area 32 miles east of the Durango and the Hay Gulch study area, 12 miles southwest of Durango. The most productive aquifers in the Durango study area are Quaternary alluvium and the tertiary Animas Formation. Water wells completed in alluvium typically yield 5 to 20 gallons/min; wells completed is the Animas Formation yield as much as 50 gallons/min. Water quality in these aquifers is variable, but it generally is suitable for domestic use. The coal-bearing Cretaceous Fruitland and Menefee Formations are mined by surface methods at the Chimney Rock Mine in the Stollsteimer Creek study area and by underground methods at the National King Coal Mine in the Hay Gulch study area. Effects of surface mining in the Stollsteimer Creek area are: (1) Dewatering of an alluvial aquifer; and (2) Local degradation of alluvium water quality by spoil-pile effluent. Effects of underground mining in the Hay Gulch area are: (1) Introduction of water with greater dissolved-solids concentrations into the upper Hay Gulch alluvium from mine runoff; (2) Subsidence fracturing which could dewater streams and the alluvial aquifer. (USGS)
Full Text Available The main problem with the execution of a leasing contract in Romania is that there are still shortcomings to the laws in force. The complexity of this contract which, at first sight, seems so commonplace, as well as the void in our ambiguous law are an inexhaustible source of research and exploration, but also the origin of controversial conflicts. With this paper I decided to elaborate I would like to contribute to consolidating the ”status” of national leasing operations, which are still in search of their own identity. Aiming to place the leasing contract back in its rightful place, that of a contract from which nobody has anything to lose but everything to gain, I consider it appropriate to analyse the conditions and effects of the commissoria lex fragments inserted in the leasing contract. One of the most controversial aspect of these last years brought to the attention of the courts of law cases where the financier, once the leasing contract was cancelled, requests the foreclosure of the user. The cancellation we are taking into account is based on the commissoria lex inserted in the clauses of the leasing contract. We have therefore to an alyse whether the foreclosure of the user can be carried on, based on the provisions of GO 51/1997 referring to leasing contracts.
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
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.
Lestari, C.; Kurniati, N.
The cost structure for equipment investment including purchase cost and maintenance cost is getting more expensive. The company considers to lease the equipment instead of purchase it under a contractual agreement. Offering to extend the lease period, following to the base lease period, will provide more benefits for both the lessor (owner) and the lessee (user). Whenever the lease period extension offered at the beginning of the contract, there are some risks in finance e.g. uncertainty of the equipment performance and lessor responsibility. Therefore, this research attempts to model the optimal maintenance policy for lease period extension offered at the end of the contract. Minimal repair is performed to rectify a failed equipment, while imperfect preventive maintenance is conducted to improve the operational state of the equipment when reaches a certain control limit to avoid failures. The mathematical model is constructed to determine the optimal control limit, the number and degree of preventive maintenance, and the multiplication number of the lease period extension. Finally, numerical examples are given to illustrate the influences of the optimal length of the extended lease and the maintenance policy to minimize the maintenance cost.
Gholamreza Farsad Amanollahi
Full Text Available Credit risk consists of probability of non-return, which may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. The variables are extracted from the Central Bank. In this study the independent variables are measured with six factors that are called external factors. The external factors are size of leasing, ownership interest rate, foreign exchange, inflation, and Gross Domestic Product (GDP. The present study uses related observations from 31 leasing companies from 2008 to 2013 to find out the determinants of the credit risk. The combined evidences suggest that internal factors such as upfront prepayment, credit insurance contract, security deposits, time and period contract, collateral and guarantees, contract amount, as well as external factors such as interest rate, inflation, foreign exchange, Gross Domestic Product infrastructure, and credit risk are determinants in the policy-making process involving the industrial leasing. Furthermore, the empirical results indicate the size of leasing and ownership are not the significant determinants of credit risk. The results of this dissertation provide several implications for policy-makers in the leasing industry. Policy-makers will be better off employing different procedures for leasing activities in the leasing industry.
As a specialist of vehicle leasing, Axus France cooperated with Arthur Andersen, Butagaz and Volvo to promote the LPG solution to managers. Axus France offers with LPG vehicles leasing a range of tailor made products and services. Thus, the company estimates that LPG economics applied through vehicle leasing are not sufficiently large from Diesel (its calculation gives only 2 %) on some utilizations. This is why Axus offers an extra incitement to its customers, by keeping the financial risk linked to the LPG vehicle resale. (authors)
Peterson, Donald R
Presents Current Principles and ApplicationsBiomedical engineering is considered to be the most expansive of all the engineering sciences. Its function involves the direct combination of core engineering sciences as well as knowledge of nonengineering disciplines such as biology and medicine. Drawing on material from the biomechanics section of The Biomedical Engineering Handbook, Fourth Edition and utilizing the expert knowledge of respected published scientists in the application and research of biomechanics, Biomechanics: Principles and Practices discusses the latest principles and applicat
Dolan, Thomas James
Fusion Research, Volume I: Principles provides a general description of the methods and problems of fusion research. The book contains three main parts: Principles, Experiments, and Technology. The Principles part describes the conditions necessary for a fusion reaction, as well as the fundamentals of plasma confinement, heating, and diagnostics. The Experiments part details about forty plasma confinement schemes and experiments. The last part explores various engineering problems associated with reactor design, vacuum and magnet systems, materials, plasma purity, fueling, blankets, neutronics
Database: Principles Programming Performance provides an introduction to the fundamental principles of database systems. This book focuses on database programming and the relationships between principles, programming, and performance.Organized into 10 chapters, this book begins with an overview of database design principles and presents a comprehensive introduction to the concepts used by a DBA. This text then provides grounding in many abstract concepts of the relational model. Other chapters introduce SQL, describing its capabilities and covering the statements and functions of the programmi
Walker, C. H
"Now in its fourth edition, this exceptionally accessible text provides students with a multidisciplinary perspective and a grounding in the fundamental principles required for research in toxicology today...
NAGY CRISTINA MIHAELA; SABĂU CRĂCIUN; ”Tibiscus” University of Timişoara, Faculty of Economic Science
The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance) to companies that are in bankruptcy procedure has a number of particularities. Thus, some principl...
Full Text Available This paper deals with a preventive maintenance strategy optimization correlated to production for a manufacturing system made by several parallel machines under lease contract. In order to minimize the total cost of production and maintenance by reducing the production system interruptions due to maintenance activities, a correlated group preventive maintenance policy is developed using the gravity center approach (GCA. The aim of this study is to determine an economical production plan and an optimal group preventive maintenance interval Tn at which all machines are maintained simultaneously. An analytical correlation between failure rate of machines and production level is considered and the impact of the preventive maintenance policy on the production plan is studied. Finally, the proposed maintenance policy GPM is compared with an individual simple strategy approach IPM in order to illustrate its efficiency.
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
Porter, W.B.; Lousier, J.D.
In 1974, a three week field reconnaissance study of terrestrial insects occurring on Syncrude Lease No. 17 and its environs, in the Athabasca Tar Sands of Northern Alberta, was carried out. Various sampling methods were employed in disturbed and undisturbed stands of different boreal forest tree types and in an area cleared of trees for mining purposes. The results obtained suggest that further study of certain insects may give an early indication of possible environmental damage. These insects are a dung beetle, Aphodius sp. (Scarabaeidae : Coleoptera), two species of March flies (Bibionidae : Diptera) and several species of ground beetles (Carabidae : Coleoptera). A future sampling plan can be based on the quantitative (soil sampling) data.
Full Text Available The financial crisis has caused the economic system both direct and indirect effects. Negative macroeconomic shocks have had a direct impact on the results of leasing companies, and effects such as panic and "nervous breakdown" also had major repercussions. The purpose of this paper based on a qualitative marketing research is knowing, on the one hand, the effects of the crisis on the consumption of leasing products/services and, on the other hand, the factors that caused these effects. The study also aimed to outline the possible evolution of the leasing services offers over the next three years, taking in consideration the measures taken by leasing companies in order to restart the financing process through this system.
O. M. Lukianova
Full Text Available In the article a classification of techniques of estimation of economic efficiency of leasing, where the rule of modeling a currency flow is taken as a criterion, is presented; their advantages and demerits are demonstrated.
.... Information Technology Help Desk Services Including On-Site Leased Workers From Modis, West Norriton, PA..., applicable to workers of Quest Diagnostics, Inc., Information Technology Help Desk Services, West Norriton... Quest Diagnostics, Inc., Information Technology Help Desk [[Page 2145
... Company, Duncan Mfg., Including On-Site Leased Workers from Express Personnel, Clayton Personnel Service, and Manpower Planning, Duncan, OK; Halliburton Company, Technology and Engineering Division, Finance... Halliburton Company, Technology and Engineering Division, and Finance and Administration Division, Duncan...
Gholamreza Farsad Amanollahi
Full Text Available The aim of this study is to establish a framework for measuring and managing credit risk for fifteen leasing companies in Iran. An analysis on the influence of internal factors on credit performance will then be performed. This will enable a leasing industry to progress towards its goals and objectives in the most direct and effective way. Credit risk consists of probability of non-return. This may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. We can assume a correlated market and credit risk. The variables are extracted from the Central Bank of Kanoon Leasing Association in Iran. Numerical analysis reveals that lessee credit risk can have a substantial impact on a lease term structure.
... agricultural leases, failed to specifically redesignate the section numbers of sections being moved to subpart... notice makes a minor correction to redesignate section numbers for sections that were moved to a new...
Federal agencies sometimes use long-term leases and special-purpose public/private ventures to acquire capital assets without having to obtain Congressional appropriations for the full costs up front...
... Assistance on June 2, 2010, applicable to workers of Weyerhaeuser Company, Corporate Headquarters, including... Weyerhaeuser Company, Corporate Headquarters to be considered leased workers. Based on these findings, the... the Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters. The amended...
... subject firm. The workers are engaged in the production of penicillin-based antibiotics for humans and animals. The company reports that on-site leased workers from Dream Clean, Inc. were employed on-site at...
Ülevaade 2002. aasta novembris Hansapanga Grupi, Hansa Capital Grupi ja Euroopa Rekonstruktsiooni- ja Arengupanga (EBRD) poolt Venemaal asutatud ettevõtte Hansa Leasing Russia tegevusest transiitkaubandusettevõtete finantseerimisel
Este artigo procura incorporar a precificação de opções à análise tradicional do contrato de leasing. Após uma breve revisão dos conceitos básicos sobre opções, questionam-se os critérios tradicionais de análise de investimentos, propondo a utilização de opções reais como um instrumento para aprimorar a avaliação de contratos de leasing. O contrato de leasing operacional é avaliado incorporado a opções e observam-se diversos direitos oferecidos nos contratos de leasing que podem assumir o pap...
Full Text Available Nowadays, leasing has become an increasingly important and popular method for equipment acquisition. But, because of the rent pricing difficulties and some risks that affect the lessor and lessee's decision making, there are many people that still tend to buy equipment instead of lease it. In this paper we explore how risk can affect the leasing issue support mathematical model. For this purpose, we consider three types of risk; Credit risk, Transaction risk and Risk based pricing. In particular, our focus was on how to make decision about rent pricing in a leasing problem with different customers, various quality levels and different pricing methods. Finally, the mathematical model has been solved by Genetic Algorithm that is a search heuristic to optimize the problem. This algorithm was coded in MATLAB® R2012a to provide the best set of results.
In the newly emerging debates about genetics and justice three distinct principles have begun to emerge concerning what the distributive aim of genetic interventions should be. These principles are: genetic equality, a genetic decent minimum, and the genetic difference principle. In this paper, I examine the rationale of each of these principles and argue that genetic equality and a genetic decent minimum are ill-equipped to tackle what I call the currency problem and the problem of weight. The genetic difference principle is the most promising of the three principles and I develop this principle so that it takes seriously the concerns of just health care and distributive justice in general. Given the strains on public funds for other important social programmes, the costs of pursuing genetic interventions and the nature of genetic interventions, I conclude that a more lax interpretation of the genetic difference principle is appropriate. This interpretation stipulates that genetic inequalities should be arranged so that they are to the greatest reasonable benefit of the least advantaged. Such a proposal is consistent with prioritarianism and provides some practical guidance for non-ideal societies--that is, societies that do not have the endless amount of resources needed to satisfy every requirement of justice.
Principle of equivalence was the fundamental guiding principle in the formulation of the general theory of relativity. What are its key elements? What are the empirical observations which establish it? What is its relevance to some new experiments? These questions are discussed in this article. (author). 11 refs., 5 figs
van Heerwaarden, A.E.; Kaas, R.
A premium principle is derived, in which the loading for a risk is the reinsurance loading for an excess-of-loss cover. It is shown that the principle is well-behaved in the sense that it results in larger premiums for risks that are larger in stop-loss order or in stochastic dominance.
Fatmi, H.A.; Resconi, G.
In 1954 while reviewing the theory of communication and cybernetics the late Professor Dennis Gabor presented a new mathematical principle for the design of advanced computers. During our work on these computers it was found that the Gabor formulation can be further advanced to include more recent developments in Lie algebras and geometric probability, giving rise to a new computing principle
The anthropic principle (the conjecture that certain features of the world are determined by the existence of Man) is discussed with the listing of the objections, and is stated that nearly all the constants of nature may be determined by the anthropic principle which does not give exact values for the constants but only their orders of magnitude. (J.T.)
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 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.
Khoury, Justin; Parikh, Maulik
Mach's principle is the proposition that inertial frames are determined by matter. We put forth and implement a precise correspondence between matter and geometry that realizes Mach's principle. Einstein's equations are not modified and no selection principle is applied to their solutions; Mach's principle is realized wholly within Einstein's general theory of relativity. The key insight is the observation that, in addition to bulk matter, one can also add boundary matter. Given a space-time, and thus the inertial frames, we can read off both boundary and bulk stress tensors, thereby relating matter and geometry. We consider some global conditions that are necessary for the space-time to be reconstructible, in principle, from bulk and boundary matter. Our framework is similar to that of the black hole membrane paradigm and, in asymptotically anti-de Sitter space-times, is consistent with holographic duality.
Optimization under constraints is an essential part of everyday life. Indeed, we routinely solve problems by striking a balance between contradictory interests, individual desires and material contingencies. This notion of equilibrium was dear to thinkers of the enlightenment, as illustrated by Montesquieu’s famous formulation: "In all magistracies, the greatness of the power must be compensated by the brevity of the duration." Astonishingly, natural laws are guided by a similar principle. Variational principles have proven to be surprisingly fertile. For example, Fermat used variational methods to demonstrate that light follows the fastest route from one point to another, an idea which came to be known as Fermat’s principle, a cornerstone of geometrical optics. Variational Principles in Physics explains variational principles and charts their use throughout modern physics. The heart of the book is devoted to the analytical mechanics of Lagrange and Hamilton, the basic tools of any physicist. Prof. Basdev...
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.
Full Text Available The land is the main asset of the farmer. The basic production of agricultural products, the food security of the state and its export potential today depend directly on the ability of agricultural producers to conduct sustainable production. However, in addition to the natural elements that stand in the way of stabilizing the situation in the field of agriculture, we also have a chronic presence of numerous "man-made" problems that remain unsettled for years. One of the most significant and painful of them is the state registration of the right to lease land. Long-term disorder, corporate wars between state authorities for the right to land relations, negligent attitude to information on land rights and their encumbrances, the shifting of competence among registrars of land tenure rights continue to cause complaints from agricultural producers. But the peculiarities of the legal regulation of the state registration of the right to lease land for agricultural purposes did not become the subject of a separate scientific study. Consequently, the purpose of this work is to study and analyze the problems of legal regulation of state registration of the right to lease land and to find an acceptable option for their further solution. Since the reform of the agrarian sector of Ukraine, the most common form of land use in agricultural production is the use of land by agricultural producers on a lease. The advantage of leasing relations in agricultural production is enshrined in the Concept of the State Target Program for Land Relations Development in Ukraine for the period up to 2020, which was approved by the Resolution of the Cabinet of Ministers of Ukraine dated June 17, 2009 No. 743-p. The right to lease a land plot is mediated by a contract concluded in accordance with the Article 20 of the Law of Ukraine "On land lease" is subject to mandatory state registration,on the other hand in Article 125 of the Land Code of Ukraine, it is stated that the
... 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...
The usual form of Boltzmann's principle assures that maximum entropy, or entropy reduction, occurs with maximum probability, implying a unimodal distribution. Boltzmann's principle cannot be applied to nonunimodal distributions, like the arcsine law, because the entropy may be concave only over a limited portion of the interval. The method of subordination shows that the arcsine distribution corresponds to a process with a single degree of freedom, thereby confirming the invalidation of Boltzmann's principle. The fractalization of time leads to a new distribution in which arcsine and Cauchy distributions can coexist simultaneously for nonintegral degrees of freedom between √2 and 2
Ritter, Arthur B; Valdevit, Antonio; Ascione, Alfred N
Introduction: Modeling of Physiological ProcessesCell Physiology and TransportPrinciples and Biomedical Applications of HemodynamicsA Systems Approach to PhysiologyThe Cardiovascular SystemBiomedical Signal ProcessingSignal Acquisition and ProcessingTechniques for Physiological Signal ProcessingExamples of Physiological Signal ProcessingPrinciples of BiomechanicsPractical Applications of BiomechanicsBiomaterialsPrinciples of Biomedical Capstone DesignUnmet Clinical NeedsEntrepreneurship: Reasons why Most Good Designs Never Get to MarketAn Engineering Solution in Search of a Biomedical Problem
Modern Electronic Maintenance Principles reviews the principles of maintaining modern, complex electronic equipment, with emphasis on preventive and corrective maintenance. Unfamiliar subjects such as the half-split method of fault location, functional diagrams, and fault finding guides are explained. This book consists of 12 chapters and begins by stressing the need for maintenance principles and discussing the problem of complexity as well as the requirements for a maintenance technician. The next chapter deals with the connection between reliability and maintenance and defines the terms fai
Pérez-Soba Díez del Corral, Juan José
Bioethics emerges about the tecnological problems of acting in human life. Emerges also the problem of the moral limits determination, because they seem exterior of this practice. The Bioethics of Principles, take his rationality of the teleological thinking, and the autonomism. These divergence manifest the epistemological fragility and the great difficulty of hmoralñ thinking. This is evident in the determination of autonomy's principle, it has not the ethical content of Kant's propose. We need a new ethic rationality with a new refelxion of new Principles whose emerges of the basic ethic experiences.
Principles of Dynamics presents classical dynamics primarily as an exemplar of scientific theory and method. This book is divided into three major parts concerned with gravitational theory of planetary systems; general principles of the foundations of mechanics; and general motion of a rigid body. Some of the specific topics covered are Keplerian Laws of Planetary Motion; gravitational potential and potential energy; and fields of axisymmetric bodies. The principles of work and energy, fictitious body-forces, and inertial mass are also looked into. Other specific topics examined are kinematics
Brun, J L
I find that students have difficulty with Hamilton's principle, at least the first time they come into contact with it, and therefore it is worth designing some examples to help students grasp its complex meaning. This paper supplies the simplest example to consolidate the learning of the quoted principle: that of a free particle moving along a line. Next, students are challenged to add gravity to reinforce the argument and, finally, a two-dimensional motion in a vertical plane is considered. Furthermore these examples force us to be very clear about such an abstract principle
Neergaard, Helle; Fleck, Emma
of the principles of growth among women-owned firms. Using an in-depth case study methodology, data was collected from women-owned firms in Denmark and Ireland, as these countries are similar in contextual terms, e.g. population and business composition, dominated by micro, small and medium-sized enterprises....... Extending on principles put forward in effectuation theory, we propose that women grow their firms according to five principles which enable women’s enterprises to survive in the face of crises such as the current financial world crisis....
Martinez, Antonio Lopo
Efetua uma análise dos contrataos de "Leasing" caracterizando-os e apontando vantagens e desvantagens. Revista a literatura no campo da avaliação de contratos de "Leasing". Trata também da análise do contrato de "Leasing" dentro do contexto específico da realidade brasileira. Aponta a direção para análises mais completas da "Leasing" por meio da incorporação dos modelos de preficação
... principles to implementation. This is an authoritative textbook that details a comprehensive and systematic approach to the science of vaccinology focusing on not only basic science, but the many stages required to commercialize...
Moller-Nielsen, Thomas [University of Oxford (United Kingdom)
Physicists and philosophers have long claimed that the symmetries of our physical theories - roughly speaking, those transformations which map solutions of the theory into solutions - can provide us with genuine insight into what the world is really like. According to this 'Invariance Principle', only those quantities which are invariant under a theory's symmetries should be taken to be physically real, while those quantities which vary under its symmetries should not. Physicists and philosophers, however, are generally divided (or, indeed, silent) when it comes to explaining how such a principle is to be justified. In this paper, I spell out some of the problems inherent in other theorists' attempts to justify this principle, and sketch my own proposed general schema for explaining how - and when - the Invariance Principle can indeed be used as a legitimate tool of metaphysical inference.
Cox, D. R; Donnelly, Christl A
.... David Cox and Christl Donnelly distil decades of scientific experience into usable principles for the successful application of statistics, showing how good statistical strategy shapes every stage of an investigation...
Maes, C.; Netočný, Karel
Roč. 8, č. 7 (2013), s. 9664-9677 ISSN 1941-6016 Institutional support: RVO:68378271 Keywords : MINEP Subject RIV: BE - Theoretical Physics http://www.scholarpedia.org/article/Minimum_entropy_production_principle
This article examines the special relation between common morality and particular moralities in the four-principles approach and its use for global ethics. It is argued that the special dialectical relation between common morality and particular moralities is the key to bridging the gap between ethical universalism and relativism. The four-principles approach is a good model for a global bioethics by virtue of its ability to mediate successfully between universal demands and cultural diversity. The principle of autonomy (i.e., the idea of individual informed consent), however, does need to be revised so as to make it compatible with alternatives such as family- or community-informed consent. The upshot is that the contribution of the four-principles approach to global ethics lies in the so-called dialectical process and its power to deal with cross-cultural issues against the background of universal demands by joining them together.
Debenham, Michael J
Microprocessors: Principles and Applications deals with the principles and applications of microprocessors and covers topics ranging from computer architecture and programmed machines to microprocessor programming, support systems and software, and system design. A number of microprocessor applications are considered, including data processing, process control, and telephone switching. This book is comprised of 10 chapters and begins with a historical overview of computers and computing, followed by a discussion on computer architecture and programmed machines, paying particular attention to t
Knight, S A
Electrical and Electronic Principles, 2, Second Edition covers the syllabus requirements of BTEC Unit U86/329, including the principles of control systems and elements of data transmission. The book first tackles series and parallel circuits, electrical networks, and capacitors and capacitance. Discussions focus on flux density, electric force, permittivity, Kirchhoff's laws, superposition theorem, arrangement of resistors, internal resistance, and powers in a circuit. The text then takes a look at capacitors in circuit, magnetism and magnetization, electromagnetic induction, and alternating v
Raff, Samuel J
Microwave System Engineering Principles focuses on the calculus, differential equations, and transforms of microwave systems. This book discusses the basic nature and principles that can be derived from thermal noise; statistical concepts and binomial distribution; incoherent signal processing; basic properties of antennas; and beam widths and useful approximations. The fundamentals of propagation; LaPlace's Equation and Transmission Line (TEM) waves; interfaces between homogeneous media; modulation, bandwidth, and noise; and communications satellites are also deliberated in this text. This bo
Electrical and Electronic Principles, 3 focuses on the principles involved in electrical and electronic circuits, including impedance, inductance, capacitance, and resistance.The book first deals with circuit elements and theorems, D.C. transients, and the series circuits of alternating current. Discussions focus on inductance and resistance in series, resistance and capacitance in series, power factor, impedance, circuit magnification, equation of charge, discharge of a capacitor, transfer of power, and decibels and attenuation. The manuscript then examines the parallel circuits of alternatin
Application of Heisenberg's principle to inertial frame transformations allows a distinction between three commutative groups of reciprocal transformations along one direction: Galilean transformations, dual transformations, and Lorentz transformations. These are three conjugate groups and for a given direction, the related commutators are all proportional to one single conjugation transformation which compensates for uniform and rectilinear motions. The three transformation groups correspond to three complementary ways of measuring space-time as a whole. Heisenberg's Principle then gets another explanation [fr
..., DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER... relinquishment application with MMS. A relinquishment takes effect on the date we approve your application... obligations under the lease or grant. (b) Your relinquishment application must include: (1) Name; (2) Contact...
Алла Витальевна БОНДАРЬ
Full Text Available Based on the study of the basic types of the bareboat charter, presented algorithms decision on the justification of the respective projects. It was found that the initiator of the project can be both owners who wants to pass the boat rental and the charterer, and also who is the owner, who wants to take a boat for rent. It is proved that the implementation of these specific operations requires careful preparation, and using of the project approach will greatly enhance their effectiveness. We describe the life of the project finance lease from the standpoint of the marine vessel, the ship-owner and charterer. It is established that such projects characterized by four-phase structure of the life cycle: preparation, let's call it as the principal decision on (from the chartering of the vessel, the investment - to select the optimal variant (from the charter and the conclusion of the bareboat charter, the phase of operation of the vessel and the fourth - the closure of the project at the end of term bareboat charter. Skill description of the content of each phase, which will continue for the main participants of the project to determine the value of each phase and the value of the whole project.
Results of a preliminary study to assess wildlife abundance and distribution on Syncrude's proposed oil sand leases 12, 13 and 34 were presented. The objective of the study was to determine the relative abundance and habitat preferences of different wildlife species. Aerial and track count surveys were conducted in winter. The abundance of hooved animals was determined using an aerial survey of the entire Syncrude area which is composed of conifer-dominated lowlands. Results of the surveys showed that wildlife abundance in the study area was typical of the Fort McMurray region. Thirteen habitat types were identified, including 2 types of upland deciduous forest, mixed wood forest, 4 types of coniferous forest, 2 types of wetland community, 3 types of riparian community and cleared peatland. The distribution of mammals in the study area was presented. This included distribution of hooved animals, small herbivores, large carnivores, small carnivores, and other furbearers. The habitat utilization of each wildlife species was discussed. Several habitat types were preferred by at least one species. Very few species were associated with deciduous and mixed wood forest. It was noted that winter track counts may not be indicative of habitat preferences and distribution during other important periods such as breeding and natal seasons. 69 refs., 12 tabs., 13 figs
Turner, Charles K
The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett's model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone.
The daily practice of any established branch of medicine should be based on some acceptable principles. This chapter is concerned with the general principles on which the radiotherapy of the Manchester school is based. Though many radiotherapists in other centres would doubtless accept these principles, there are sufficiently wide differences in practice throughout the world to suggest that some therapists adhere to a fundamentally different philosophy. The authors believe it is important, especially for those beginning their formal training in radiotherapy, to subscribe to an internally consistent school of thought, employing methods of treatment for each type of lesion in each anatomical site that are based on accepted principles and subjected to continuous rigorous scrutiny to test their effectiveness. Not only must each therapeutic technique be evaluated, but the underlying principles too must be questioned if and when this seems indicated. It is a feature of this hospital that similar lesions are all treated by the same technique, so long as statistical evidence justifies such a policy. All members of the staff adhere to the accepted policy until or unless reliable reasons are adduced to change this policy
Huang, Yunsong; Schuster, Gerard T.
Fermat's interferometric principle is used to compute interior transmission traveltimes τpq from exterior transmission traveltimes τsp and τsq. Here, the exterior traveltimes are computed for sources s on a boundary B that encloses a volume V of interior points p and q. Once the exterior traveltimes are computed, no further ray tracing is needed to calculate the interior times τpq. Therefore this interferometric approach can be more efficient than explicitly computing interior traveltimes τpq by ray tracing. Moreover, the memory requirement of the traveltimes is reduced by one dimension, because the boundary B is of one fewer dimension than the volume V. An application of this approach is demonstrated with interbed multiple (IM) elimination. Here, the IMs in the observed data are predicted from the migration image and are subsequently removed by adaptive subtraction. This prediction is enabled by the knowledge of interior transmission traveltimes τpq computed according to Fermat's interferometric principle. We denote this principle as the `traveltime holographic principle', by analogy with the holographic principle in cosmology where information in a volume is encoded on the region's boundary.
Baranov G. V.
Full Text Available the article presents the principles of ethical management of scientific communication. The author approves the priority of ethical principle of social responsibility of the scientist.
Olga Sergeevna Muftahova
Full Text Available In the article the financing form in case of import revolving leverage leasing is described to modernize of fixed assets.In the research process the methods of mathematical modeling are applied.The mathematical model of the generalized method of calculation leasing payments proposed by the authors is represented according to the results of the research.The presented method includes several forms of leasing utilized both in the domestic and in the foreign practice.The novelty of this method consists in the fact that on the basis of the proposed forms of leasing is calculated the sum of leasing payment, which considers with the calculation insu-rance, financial and currency component to minimize losses from downtime due to the limited using of basic production assets of the enterprise in the organization of the production process.The method presented by authors is intended to minimize the risk of downtime of production equipment. This fact will enable us to provide high qualitative and quantitative indicators of the enterprise, stability and continuity of the production process.
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.
Schultz, R C
Ethical theory about what is right and good in human conduct lies behind the issues practitioners face and the codes they turn to for guidance; it also provides guidance for actions, practices, and policies. Principles of obligation, such as egoism, utilitarianism, and deontology, offer general answers to the question, "Which acts/practices are morally right?" A re-emerging alternative to using such principles to assess individual conduct is to center normative theory on personal virtues. For structuring society's institutions, principles of social justice offer alternative answers to the question, "How should social benefits and burdens be distributed?" But human concerns about right and good call for more than just theoretical responses. Some critics (eg, the postmodernists and the feminists) charge that normative ethical theorizing is a misguided enterprise. However, that charge should be taken as a caution and not as a refutation of normative ethical theorizing.
Hartmann, William M
Principles of Musical Acoustics focuses on the basic principles in the science and technology of music. Musical examples and specific musical instruments demonstrate the principles. The book begins with a study of vibrations and waves, in that order. These topics constitute the basic physical properties of sound, one of two pillars supporting the science of musical acoustics. The second pillar is the human element, the physiological and psychological aspects of acoustical science. The perceptual topics include loudness, pitch, tone color, and localization of sound. With these two pillars in place, it is possible to go in a variety of directions. The book treats in turn, the topics of room acoustics, audio both analog and digital, broadcasting, and speech. It ends with chapters on the traditional musical instruments, organized by family. The mathematical level of this book assumes that the reader is familiar with elementary algebra. Trigonometric functions, logarithms and powers also appear in the book, but co...
This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.
A student-friendly introduction to core engineering topicsThis book introduces mechanical principles and technology through examples and applications, enabling students to develop a sound understanding of both engineering principles and their use in practice. These theoretical concepts are supported by 400 fully worked problems, 700 further problems with answers, and 300 multiple-choice questions, all of which add up to give the reader a firm grounding on each topic.The new edition is up to date with the latest BTEC National specifications and can also be used on undergraduate courses in mecha
Like pain, itch is a challenging condition that needs to be managed. Within this setting, the first principle of itch management is to get an appropriate diagnosis to perform an etiology-oriented therapy. In several cases it is not possible to treat the cause, the etiology is undetermined, there are several causes, or the etiological treatment is not effective enough to alleviate itch completely. This is also why there is need for symptomatic treatment. In all patients, psychological support and associated pragmatic measures might be helpful. General principles and guidelines are required, yet patient-centered individual care remains fundamental. © 2016 S. Karger AG, Basel.
Born, Max; Wolf, Emil
Principles of Optics is one of the classic science books of the twentieth century, and probably the most influential book in optics published in the past forty years. This edition has been thoroughly revised and updated, with new material covering the CAT scan, interference with broad-band light and the so-called Rayleigh-Sommerfeld diffraction theory. This edition also details scattering from inhomogeneous media and presents an account of the principles of diffraction tomography to which Emil Wolf has made a basic contribution. Several new appendices are also included. This new edition will be invaluable to advanced undergraduates, graduate students and researchers working in most areas of optics.
Bird, J O
Electrical Principles 3 Checkbook aims to introduce students to the basic electrical principles needed by technicians in electrical engineering, electronics, and telecommunications.The book first tackles circuit theorems, single-phase series A.C. circuits, and single-phase parallel A.C. circuits. Discussions focus on worked problems on parallel A.C. circuits, worked problems on series A.C. circuits, main points concerned with D.C. circuit analysis, worked problems on circuit theorems, and further problems on circuit theorems. The manuscript then examines three-phase systems and D.C. transients
Bulmer, M G
There are many textbooks which describe current methods of statistical analysis, while neglecting related theory. There are equally many advanced textbooks which delve into the far reaches of statistical theory, while bypassing practical applications. But between these two approaches is an unfilled gap, in which theory and practice merge at an intermediate level. Professor M. G. Bulmer's Principles of Statistics, originally published in 1965, was created to fill that need. The new, corrected Dover edition of Principles of Statistics makes this invaluable mid-level text available once again fo
... Subdivision of Zambon Company, SPA Including On-Site Leased Workers of Turner Industries and Go Johnson, La..., including on-site leased workers from Turner Industries and Go Johnson, La Porte, Texas. The Department's... investigation revealed that Zach System Corporation is a subdivision of Zambon Company, SPA, not Zach System SPA...
... workers of ETHICON, A Johnson and Johnson Company, San Angelo, Texas, separated from employment on or... Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary Services, San Angelo, TX; Amended... of ETHICON, a subsidiary of Johnson & Johnson, including on-site leased workers from Kelly Temporary...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is the size standard for leasing of Government land for uranium mining? 121.510 Section 121.510 Business Credit and Assistance... standard for leasing of Government land for uranium mining? A concern is small for this purpose if it...
... 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...
... Logistics Division, Including On-Site Leased Workers From Prologistix, Including Workers Whose Unemployment..., applicable to workers of CEVA Freight, LLC, Dell Logistics Division, including on-site leased workers from... workers employed at CEVA Freight, LLC, Dell Logistics Division, Winston-Salem, North Carolina who were...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,924] Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and Global, Inc. (Global Employment... from Heritage Aviation, Ltd, including on-site leased workers from Global Technical Services, Grand...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel my lease and when... may the Secretary cancel my lease and when am I compensated for cancellation? If the Secretary cancels.... Section 250.185 states conditions under which you will receive no compensation. The Secretary may cancel a...
... minerals other than oil and gas. 215.23a Section 215.23a Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.23a Suspension of operations and production on leases for minerals other than oil and gas. The provisions of...
... the purchase of eligible obligation limit set forth in Â§ 701.23 of this chapter? 714.9 Section 714.9....9 Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth... underwriting decision and that the lease contract is assigned to you very soon after it is signed by the member...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,540] Bmc Software, Inc... November 23, 2010, applicable to workers of BMC Software, Inc., including on-site leased workers from... BMC Software, inc., including on-site leased workers from Comsys ITS, and including remote workers...
... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15 days...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35456] Austin Western Railroad, L.L.C.--Lease and Operation Exemption-- Capital Metropolitan Transportation Authority Austin... be leased since 2007, pursuant to an operating agreement. See Austin W. R.R.--Operation Exemption...
... provisions, or interest rate provisions, applicable in leasing arrangements? You are not subject to the early... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements? 714.8 Section 714.8 Banks and Banking NATIONAL...
...) Including On-Site Leased Workers From Interplace, Inc., Apple One and Robert Half Legal Santa Monica, CA...-site leased workers from Interplace, Inc., and Apple One, Santa Monica, California. The workers are... from Interplace, Inc., Apple One and Robert Half Legal, Santa Monica, California, who became totally or...
... lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this Notice. The lessee met... increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice. FOR FURTHER INFORMATION...
..., MBI Oil & Gas LLC, Vincent Melashenko, Missouri River Royalty Corporation, Northern Energy Corporation... these lands. The lessees agree to new lease terms for rentals and royalties of $10 per acre and 16-2/3 percent. The lessees paid the $500 administration fee for the reinstatement of the lease and the $163 cost...
... agrees to new lease terms for rentals and royalties, $10 per acre and 16\\2/3\\ percent respectively. The lessee paid the $500 administration fee for the reinstatement of the lease and $163 cost for publishing... rental of $10 per acre; and The increased royalty of 16\\2/3\\ percent. FOR FURTHER INFORMATION CONTACT...
... agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this... $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,014] Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing, Hawkins, WI; Notice of Negative...., Hawkins Window Division, including on-site leased workers of Nicolet Staffing, Hawkins, Wisconsin. Signed...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,387] Eastman Kodak Company, IPS--Dayton Location, Including On-site Leased Workers From Adecco, Dayton, Ohio; Notice of... and former workers of Eastman Kodak Company, IPS--Dayton Location, including on-site leased workers...
..., permits, leases, privileges or services? Unless prohibited by law, the Presidio Trust may terminate... be ineligible for Presidio Trust licenses, permits, leases, privileges or services? 1011.17 Section 1011.17 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect...
... Company Limited and Railstuff, LLC--Lease and Operation Exemption--City of Tacoma, d/b/a Tacoma Rail... City of Tacoma, d/b/a Tacoma Rail Mountain Division (TRMD), and to operate, pursuant to a lease... state that the line connects with a TRMD line over which TMRD provides common carrier service between...
... No. BOEM-2010-0075] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... commercial wind development on the OCS off Delaware and requests submission of indications of competitive... received two nominations of proposed lease areas: One from Bluewater Wind Delaware LLC (Bluewater) and...
... No. BOEM-2010-0038] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Interior. ACTION: RFI in Commercial Wind Energy Leasing Offshore Maryland, and Invitation for Comments from... construction of a wind energy project(s) on the Outer Continental Shelf (OCS) offshore Maryland. The BOEMRE...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,501M] Sony Electronics, Inc... Electronics, Inc., SEL Headquarters, including on-site leased workers of SelectRemedy, StaffMark, and Payrolling.com , San Diego, California (TA-W-71,501); Sony Electronics, Inc., including on-site leased...
...,763B] Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services Fairhaven, MA; Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services New Bedford, MA; Acushnet Company a Subsidiary of Fortune Brands...
... improvements. The lessee shall bear full financial and legal responsibility to redevelop and maintain the property as a mixed-use property at no cost to VA. VA plans to use the additional lease consideration from... the consideration under such a lease to the provision of medical care and services would result in a...
... environmental issues in Federal construction and lease construction projects? 102-80.75 Section 102-80.75 Public... Management Assessment of Environmental Issues § 102-80.75 Who assesses environmental issues in Federal construction and lease construction projects? Federal agencies must assess required environmental issues...
... Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From Railserve, Franklin, VA..., applicable to workers and former workers of International Paper Company, Franklin Pulp & Paper Mill, Franklin... follows: All workers International Paper Company, Franklin Pulp & Paper Mill, including on-site leased...
... 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...
... workers of Johnson Controls, Inc., including on-site leased workers from Valley Staffing, Hudson..., Wisconsin location of Johnson Controls, Inc. The Department has determined that these workers were sufficiently under the control of the subject firm to be considered leased workers. Based on these findings...
... workers were sufficiently under the control of the subject firm to be considered leased workers. Based on... On-Site Leased Workers From Kelly Services, Summerton, SC; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974...
... office financial services from India and the Philippines. Based on these findings, the Department is..., Financial Shared Services West, Including On- Site Leased Workers From Aerotek, eXcel Staffing, Experis..., applicable to workers of Cardinal Health, Financial Shared Services West, including on-site leased workers...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35397] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D..., ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, Massachusetts (STB...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35356] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to lease from O...
... Aluminum North America, Inc., Midwest Region, Including On- Site Leased Workers From Employment Group, Aerotek, and Manpower, Kalamazoo, Michigan; Hydro Aluminum North America, Inc., Midwest Region, Including... Aluminum North America, Inc., Kalamazoo, Michigan. The subject worker group includes on-site leased workers...
..., Inc., Including On-Site Leased Workers From Insight Global Stone Staffing, and Randstad Formerly Known..., Massachusetts, including on-site leased workers from Insight Global, Stone Staffing, Randstad formerly known as... Insight Global, Stone Staffing, Randstad, formerly known as Sapphire Technologies, were employed on-site...
..., Prodriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis Kenosha, WI; Amended Certification Regarding... workers at the subject firm were engaged in employment related to the production of V-6 automobile engines..., ProDriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis, Kenosha, Wisconsin were employed on...
... Division, Including On-Site Leased Workers From Manpower Staffing and Dow Cleaning Services, Malvern, AR..., and components. The company reports that workers from Dow Cleaning Services were employed on-site at... leased from Dow Cleaning Services working on-site at the Malvern, Arkansas location of Kohler Company...
... 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...
... & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business Health, Guardsmark, and Lab... 26, 2010, applicable to workers of Beam Global Spirits & Wine, including on-site leased workers from... on-site at the Cincinnati, Ohio location of Beam Global Spirits & Wine. The Department has determined...
On some mechanisms of the effect of thermal prehistory on the behavior of silicon parameters under irradiation. O nekotorykh mekhanizmakh vliyaniya teplovoj predystorii na povedenie parametrov kremniya pod oblucheniem
Nejmash, V B; Sagan, T R; Tsmots' , V M; Shakhovtsov, V I; Shindich, V L [AN Ukrainskoj SSR, Kiev (Ukraine). Inst. Fiziki
The effect of preliminary thermal treatment (TT) in 400-1200 degC temperature range on the behavior of Si monocrystal parameters under subsequent [gamma]-, electron and neutron irradiation is investigated. Five mechanisms of Si thermal prehistory effect on its properties are proposed: (1) decomposition of solid solutions of impurities interacting with radiation defects (RD); (2) formation of electrically active thermal defects (TD) in concentrations wich are sufficient for a significant alteration of RD charged state; (3) origination of TD, which can efficiency as aresult of the redistribution of impurities under thermal treatment; (5) formation of clusters of electrically active TD, resulting in the disturbance of electric homogeneity of Si crystal.
Rai, Varun; Sigrin, Benjamin
Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation.
Rai, Varun; Sigrin, Benjamin
Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation. (letter)
DuBay, William H.
The principles of readability are in every style manual. Readability formulas are in every writing aid. What is missing is the research and theory on which they stand. This short review of readability research spans 100 years. The first part covers the history of adult literacy studies in the U.S., establishing the stratified nature of the adult…
This advanced undergraduate- and graduate-level text by the 1988 Nobel Prize winner establishes the subject's mathematical background, reviews the principles of electrostatics, then introduces Einstein's special theory of relativity and applies it throughout the book in topics ranging from Gauss' theorem and Coulomb's law to electric and magnetic susceptibility.
Thoft-Christensen, Palle; Nowak, Andrzej S.
The paper gives a brief introduction to the basic principles of structural reliability theory and its application to bridge engineering. Fundamental concepts like failure probability and reliability index are introduced. Ultimate as well as serviceability limit states for bridges are formulated......, and as an example the reliability profile and a sensitivity analyses for a corroded reinforced concrete bridge is shown....
Siyanova-Chanturia, Anna; Martinez, Ron
John Sinclair's Idiom Principle famously posited that most texts are largely composed of multi-word expressions that "constitute single choices" in the mental lexicon. At the time that assertion was made, little actual psycholinguistic evidence existed in support of that holistic, "single choice," view of formulaic language. In…
his exclusion principle, the quantum theory was a mess. Moreover, it could ... This is a function of all the coordinates and 'internal variables' such as spin, of all the ... must remain basically the same (ie change by a phase factor at most) if we ...
Huang, Y.; Schuster, Gerard T.
Fermat's interferometric principle is used to compute interior transmission traveltimes τpq from exterior transmission traveltimes τsp and τsq. Here, the exterior traveltimes are computed for sources s on a boundary B that encloses a volume V of interior points p and q. Once the exterior traveltimes are computed, no further ray tracing is needed to calculate the interior times τpq. Therefore this interferometric approach can be more efficient than explicitly computing interior traveltimes τpq by ray tracing. Moreover, the memory requirement of the traveltimes is reduced by one dimension, because the boundary B is of one fewer dimension than the volume V. An application of this approach is demonstrated with interbed multiple (IM) elimination. Here, the IMs in the observed data are predicted from the migration image and are subsequently removed by adaptive subtraction. This prediction is enabled by the knowledge of interior transmission traveltimes τpq computed according to Fermat's interferometric principle. We denote this principle as the ‘traveltime holographic principle’, by analogy with the holographic principle in cosmology where information in a volume is encoded on the region's boundary.
Deepak Dhar. Keywords. Correspondence principle, hy- drogen atom, Kepler orbit. Deepak Dhar works at the. Tata Institute of Funda- mental Research,. Mumbai. His research interests are mainly in the area of statistical physics. We consider the quantum-mechanical non-relati- vistic hydrogen atom. We show that for bound.
This work presents a summary of the IAEA Safety Standards Series publication No. SF-1 entitled F UDAMENTAL Safety PRINCIPLES p ublished on 2006. This publication states the fundamental safety objective and ten associated safety principles, and briefly describes their intent and purposes. Safety measures and security measures have in common the aim of protecting human life and health and the environment. These safety principles are: 1) Responsibility for safety, 2) Role of the government, 3) Leadership and management for safety, 4) Justification of facilities and activities, 5) Optimization of protection, 6) Limitation of risks to individuals, 7) Protection of present and future generations, 8) Prevention of accidents, 9)Emergency preparedness and response and 10) Protective action to reduce existing or unregulated radiation risks. The safety principles concern the security of facilities and activities to the extent that they apply to measures that contribute to both safety and security. Safety measures and security measures must be designed and implemented in an integrated manner so that security measures do not compromise safety and safety measures do not compromise security.
This is a new and updated edition of a book first published in 1994. The book introduces the reader to the principles used in the construction of a large range of modern data communication protocols, as used in distributed computer systems of all kinds. The approach taken is rather a formal one...
Fermat\\'s interferometric principle is used to compute interior transmission traveltimes τpq from exterior transmission traveltimes τsp and τsq. Here, the exterior traveltimes are computed for sources s on a boundary B that encloses a volume V of interior points p and q. Once the exterior traveltimes are computed, no further ray tracing is needed to calculate the interior times τpq. Therefore this interferometric approach can be more efficient than explicitly computing interior traveltimes τpq by ray tracing. Moreover, the memory requirement of the traveltimes is reduced by one dimension, because the boundary B is of one fewer dimension than the volume V. An application of this approach is demonstrated with interbed multiple (IM) elimination. Here, the IMs in the observed data are predicted from the migration image and are subsequently removed by adaptive subtraction. This prediction is enabled by the knowledge of interior transmission traveltimes τpq computed according to Fermat\\'s interferometric principle. We denote this principle as the ‘traveltime holographic principle’, by analogy with the holographic principle in cosmology where information in a volume is encoded on the region\\'s boundary.
Kamat, R. V.
A principle is presented to show that, if the time of passage of light is expressible as a function of discrete variables, one may dispense with the more general method of the calculus of variations. The calculus of variations and the alternative are described. The phenomenon of mirage is discussed. (Author/KR)
Madsen, Poul Thøis
Has the financial crisis already changed US principles of economics textbooks? Rather little has changed in individual textbooks, but taken as a whole ten of the best-selling textbooks suggest rather encompassing changes of core curriculum. A critical analysis of these changes shows how individual...
Moser, Frank; Jakl, Thomas
In the past decade, research on innovative business models to manage the risk of chemical substances has sought to provide solutions to achieve the goals of the World Summit on Sustainable Development of 2002, which called for a renewal of the commitment to the sound management of chemicals and of hazardous wastes throughout their life cycle and set the ambitious goal, by 2020, to use and produce chemicals in ways that do not lead to significant adverse effects on human health and the environment. Chemical Leasing is an innovative business model that shows a great potential to become a global model for sustainable development within chemical management. This paper provides a review of the current standings of literature regarding the implementation of Chemical Leasing in the past decade. In doing so, the paper highlights the potential of this business model to serve as an approach for dematerializing production processes and managing the risks of chemicals at all levels. More in detail, it provides an outline of how Chemical Leasing has supported the alignment and implementation of the objectives of chemicals policy-makers and industry regarding the production and use of chemicals and analyses to what extent Chemical Leasing contributes to the implementation of a number of voluntary global initiatives, such as Cleaner Production, Sustainable Chemistry and Corporate Social Responsibility. This paper provides a systematic analysis of the gaps identified in literature regarding the implementation of Chemical Leasing business models. Based on this analysis, specific aspects in the field of Chemical Leasing are recommended to be further elaborated in order to increase the understanding and applicability of the business model.
Vinícius Gomes Martins
Full Text Available Leasing is an alternative to financing the acquisition of assets for entities, and it has like modalities the operating procedures and financial leasing. This type of operation has caused several theoretical obstacles, among them the issue of off-balance sheet transactions. To reduce these accounting inconsistencies, the IASB and FASB have been working together to standardize the subject, this result was the publication of Exposure Draft 2010/09 (ED, which promises significant changes in the treatment of such transactions. Given this, this study aimed to analyze the impacts of the proposed changes contained in the ED, as the capitalization of operating leases, in the structure indicators at transportation subsector companies listed on the Bovespa. For this, we used the simulation methodology of the proposals in ED, confirming previous research. After the simulation accomplished, we proceeded with the Student's t test for paired samples, in order to check if the expected changes may cause significant differences in the indicators tested. The evidence points in the year of 2011, an amount of $ 3.8 billion, related to operating leases, not moved by the balance sheet (off-balance sheet of their respective companies. It was also observed that, on average, sample firms have operating leases to pay equivalent to 18.46% equity and 16.14% of debt. Finally, by simulating the proposals in the ED, it was found that the indicators of debt, equity and immobilization of the detention of non-current resources show significant variation from the statistical point of view, due to the capitalization of operating lease balances.
ZONASI PERIKANAN PASI UNTUK KEPENTINGAN PEMANFAATAN SECARA BERKELANJUTAN SUMBERDAYA IKAN KAKAP MERAH DI KEPULAUAN LEASE (Pasi Zone for Interest Sustainable Utilization of Red Snapper Resources in Lease Islands
Delly Dominggas Paulina Matrutty
Full Text Available ABSTRAK Pasi adalah daerah penangkapan spesifik ikan kakap merah di Kepulauan Lease. Eksploitasi terhadap sumberdaya ikan kakap merah cenderung tinggi akhir-akhir ini karena sangat disukai di pasar lokal, regional maupun internasional, selain dijadikan sebagai objek wisata pancing. Kondisi ini akan mengancam kelestarian sumberdaya jika tidak dikelola dengan baik. Penetapan zonasi merupakan salah satu alternatif pengelolaan sumberdaya perikanan yang baik, dan jika dilakukan dengan benar akan memberikan nilai tambah bagi masyarakat, tanpa mengganggu kelestariannya. Tujuan penelitian ini adalah menentukan zonasi perikanan pasi untuk kepentingan pemanfaatan berkelanjutan sumberdaya ikan kakap merah di Kepulauan Lease. Data yang digunakan meliputi hasil kajian potensi sumberdaya ikan kakap merah, kondisi oseanografi daerah penangkapan (pasi, dan sistem nilai perikanan pasi yang meliputi komponen nilai dasar ekologi, sosial dan teknologi, serta metode Participatory Rural Appraisal (PRA. Berdasarkan kriteria yang dibangun dari seluruh aspek tersebut maka dibuat zonasi khusus untuk kawasan pasi di Kepulauan Lease. Berdasarkan hasil analisis diperoleh 4 (empat dari 25 pasi ditetapkan sebagai zona lindung, 21 pasi ditetapkan sebagai zona perikanan berkelanjutan sub-zona perikanan tangkap, sedangkan 13 di antaranya ditetapkan sebagai zona pemanfaatan sub-zona wisata pancing. ABSTRACT Pasi is a specific fishing ground for Red Snapper in Lease Islands. Recently, the exploitation of the red snapper population is tend to increase due to high demand of local, regional and international market as well as object for fishing tourism. This condition will threat the sustainability of the resources as if it is unmanaged in good way. Zone determination is one of the alternatives of good fisheries resources management. If it is done in a right way, it will add value to community without disturbing the sustainability. The objectives of the present
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)
In the course of this contract C. K. GeoEnergy: (1) planned, organized, conducted, and reported on six DOE/Industry Forum meetings where the progress of DOE's resource development program was outlined and discussed (these six forum meetings included three meetings of the Drilling and Testing Subgroup and three meetings of the Overview Group), (2) prepared and distributed 15 newsletters, and (3) prepared three reports for DOE lease support. This final report includes summaries of each of the forum meetings as well as the three lease support meetings and the newsletter program.
Steinhäuser, Klaus Günter; Richter, Steffi; Greiner, Petra; Penning, Jutta; Angrick, Michael
products promotes the development of products with a long-term use phase, low resource demand in production and use, low emission of hazardous substances and properties suitable for reuse and recycling. This may be promoted by eco-labelling, chemical leasing concepts and extended information measures to enhance the demand of consumers and various actors in the supply chain for sustainable products. Important tools for the promotion of sustainable chemistry are the abolition of barriers for innovation in legislation and within the chemical industry, more transparency for all users of chemical products, a new focus on sustainability in education and research, and a new way of thinking in terms of sustainability.
Hillert, M.; Agren, J.
Hamilton's extremum principle is a powerful mathematical tool in classical mechanics. Onsager's extremum principle may play a similar role in irreversible thermodynamics and may also become a valuable tool. His principle may formally be regarded as a principle of maximum rate of entropy production but does not have a clear physical interpretation. Prigogine's principle of minimum rate of entropy production has a physical interpretation when it applies, but is not strictly valid except for a very special case
Scheidegger, Adrian E
Geodynamics is commonly thought to be one of the subjects which provide the basis for understanding the origin of the visible surface features of the Earth: the latter are usually assumed as having been built up by geodynamic forces originating inside the Earth ("endogenetic" processes) and then as having been degrad ed by geomorphological agents originating in the atmosphere and ocean ("exogenetic" agents). The modem view holds that the sequence of events is not as neat as it was once thought to be, and that, in effect, both geodynamic and geomorphological processes act simultaneously ("Principle of Antagonism"); however, the division of theoretical geology into the principles of geodynamics and those of theoretical geomorphology seems to be useful for didactic purposes. It has therefore been maintained in the present writer's works. This present treatise on geodynamics is the first part of the author's treatment of theoretical geology, the treatise on Theoretical Geomorphology (also published by the Sprin...
Mobus, George E
This pioneering text provides a comprehensive introduction to systems structure, function, and modeling as applied in all fields of science and engineering. Systems understanding is increasingly recognized as a key to a more holistic education and greater problem solving skills, and is also reflected in the trend toward interdisciplinary approaches to research on complex phenomena. The subject of systems science, as a basis for understanding the components and drivers of phenomena at all scales, should be viewed with the same importance as a traditional liberal arts education. Principles of Systems Science contains many graphs, illustrations, side bars, examples, and problems to enhance understanding. From basic principles of organization, complexity, abstract representations, and behavior (dynamics) to deeper aspects such as the relations between information, knowledge, computation, and system control, to higher order aspects such as auto-organization, emergence and evolution, the book provides an integrated...
Zahedi, Farzaneh; Larijani, Bagher
Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea.
Stüber, Gordon L
This mathematically rigorous overview of physical layer wireless communications is now in a third, fully revised and updated edition. Along with coverage of basic principles sufficient for novice students, the volume includes plenty of finer details that will satisfy the requirements of graduate students aiming to research the topic in depth. It also has a role as a handy reference for wireless engineers. The content stresses core principles that are applicable to a broad range of wireless standards. Beginning with a survey of the field that introduces an array of issues relevant to wireless communications and which traces the historical development of today’s accepted wireless standards, the book moves on to cover all the relevant discrete subjects, from radio propagation to error probability performance and cellular radio resource management. A valuable appendix provides a succinct and focused tutorial on probability and random processes, concepts widely used throughout the book. This new edition, revised...
Science and engineering students depend heavily on concepts of mathematical modeling. In an age where almost everything is done on a computer, author Clive Dym believes that students need to understand and "own" the underlying mathematics that computers are doing on their behalf. His goal for Principles of Mathematical Modeling, Second Edition, is to engage the student reader in developing a foundational understanding of the subject that will serve them well into their careers. The first half of the book begins with a clearly defined set of modeling principles, and then introduces a set of foundational tools including dimensional analysis, scaling techniques, and approximation and validation techniques. The second half demonstrates the latest applications for these tools to a broad variety of subjects, including exponential growth and decay in fields ranging from biology to economics, traffic flow, free and forced vibration of mechanical and other systems, and optimization problems in biology, structures, an...
Over the last decade, stellar interferometry has developed from a specialist tool to a mainstream observing technique, attracting scientists whose research benefits from milliarcsecond angular resolution. Stellar interferometry has become part of the astronomer’s toolbox, complementing single-telescope observations by providing unique capabilities that will advance astronomical research. This carefully written book is intended to provide a solid understanding of the principles of stellar interferometry to students starting an astronomical research project in this field or to develop instruments and to astronomers using interferometry but who are not interferometrists per se. Illustrated by excellent drawings and calculated graphs the imaging process in stellar interferometers is explained starting from first principles on light propagation and diffraction wave propagation through turbulence is described in detail using Kolmogorov statistics the impact of turbulence on the imaging process is discussed both f...
Howell, Kenneth B
Fourier analysis is one of the most useful and widely employed sets of tools for the engineer, the scientist, and the applied mathematician. As such, students and practitioners in these disciplines need a practical and mathematically solid introduction to its principles. They need straightforward verifications of its results and formulas, and they need clear indications of the limitations of those results and formulas.Principles of Fourier Analysis furnishes all this and more. It provides a comprehensive overview of the mathematical theory of Fourier analysis, including the development of Fourier series, "classical" Fourier transforms, generalized Fourier transforms and analysis, and the discrete theory. Much of the author''s development is strikingly different from typical presentations. His approach to defining the classical Fourier transform results in a much cleaner, more coherent theory that leads naturally to a starting point for the generalized theory. He also introduces a new generalized theory based ...
Stüber, Gordon L
This mathematically rigorous overview of physical layer wireless communications is now in a 4th, fully revised and updated edition. The new edition features new content on 4G cellular systems, 5G cellular outlook, bandpass signals and systems, and polarization, among many other topics, in addition to a new chapters on channel assignment techniques. Along with coverage of fundamentals and basic principles sufficient for novice students, the volume includes finer details that satisfy the requirements of graduate students aiming to conduct in-depth research. The book begins with a survey of the field, introducing issues relevant to wireless communications. The book moves on to cover relevant discrete subjects, from radio propagation, to error probability performance, and cellular radio resource management. An appendix provides a tutorial on probability and random processes. The content stresses core principles that are applicable to a broad range of wireless standards. New examples are provided throughout the bo...
With this self-contained and comprehensive text, students will gain a detailed understanding of the fundamental concepts and major principles of photonics. Assuming only a basic background in optics, readers are guided through key topics such as the nature of optical fields, the properties of optical materials, and the principles of major photonic functions regarding the generation, propagation, coupling, interference, amplification, modulation, and detection of optical waves or signals. Numerous examples and problems are provided throughout to enhance understanding, and a solutions manual containing detailed solutions and explanations is available online for instructors. This is the ideal resource for electrical engineering and physics undergraduates taking introductory, single-semester or single-quarter courses in photonics, providing them with the knowledge and skills needed to progress to more advanced courses on photonic devices, systems and applications.
Zahedi, Farzaneh; Larijani, Bagher
Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea. PMID:23908720
David Laibson; John A. List
Behavioral economics has become an important and integrated component of modern economics. Behavioral economists embrace the core principles of economics—optimization and equilibrium—and seek to develop and extend those ideas to make them more empirically accurate. Behavioral models assume that economic actors try to pick the best feasible option and those actors sometimes make mistakes. Behavioral ideas should be incorporated throughout the first-year undergraduate course. Instructors should...
This book is an introduction on fluid mechanics incorporating computer applications. Topics covered are as follows: brief history; what is a fluid; two classes of fluids: liquids and gases; the continuum model of a fluid; methods of analyzing fluid flows; important characteristics of fluids; fundamentals and equations of motion; fluid statics; dimensional analysis and the similarity principle; laminar internal flows; ideal flow; external laminar and channel flows; turbulent flow; compressible flow; fluid flow measurements
Sutherland, Peter E
Principles of Electrical Safety discusses current issues in electrical safety, which are accompanied by series' of practical applications that can be used by practicing professionals, graduate students, and researchers. . Provides extensive introductions to important topics in electrical safety Comprehensive overview of inductance, resistance, and capacitance as applied to the human body Serves as a preparatory guide for today's practicing engineers
The subject of this thesis is the uncertainty principle (UP). The UP is one of the most characteristic points of differences between quantum and classical mechanics. The starting point of this thesis is the work of Niels Bohr. Besides the discussion the work is also analyzed. For the discussion of the different aspects of the UP the formalism of Davies and Ludwig is used instead of the more commonly used formalism of Neumann and Dirac. (author). 214 refs.; 23 figs
Skovsgaard, Morten; Bro, Peter
Legitimacy has become a central issue in journalism, since the understanding of what journalism is and who journalists are has been challenged by developments both within and outside the newsrooms. Nonetheless, little scholarly work has been conducted to aid conceptual clarification as to how jou...... distinct, but interconnected categories*preference, principle, and practice. Through this framework, historical attempts to justify journalism and journalists are described and discussed in the light of the present challenges for the profession....