WorldWideScience

Sample records for leasing program 2007-2012

  1. 75 FR 16833 - Preliminary Revised 5-Year Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2007-2012

    Science.gov (United States)

    2010-04-02

    ... sensitivity analysis is expanded, it is important to remember that the Secretary's decisions are not based on... study will summarize what information is available, where knowledge gaps exist, and what research is... commenters to focus on the expanded relative environmental sensitivity analysis and the Secretary's revisions...

  2. 7 CFR 772.7 - Leasing minor program loan security.

    Science.gov (United States)

    2010-01-01

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

  3. Oil and gas leasing/production program

    International Nuclear Information System (INIS)

    Heimberger, M.L.

    1992-01-01

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

  4. Solar lease grant program. Technical progress report

    Energy Technology Data Exchange (ETDEWEB)

    1981-04-01

    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.

  5. Final environmental statement for the geothermal leasing program

    Energy Technology Data Exchange (ETDEWEB)

    1973-12-31

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

  6. Final Environmental assessment for the Uranium Lease Management Program

    International Nuclear Information System (INIS)

    1995-07-01

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

  7. Final Environmental assessment for the Uranium Lease Management Program

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

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

  8. 77 FR 24734 - Outer Continental Shelf (OCS) Renewable Energy Program Leasing for Marine Hydrokinetic Technology...

    Science.gov (United States)

    2012-04-25

    ... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management [Docket No. BOEM-2012-0011] Outer Continental Shelf (OCS) Renewable Energy Program Leasing for Marine Hydrokinetic Technology Testing Offshore Florida AGENCY: Bureau of Ocean Energy Management, Interior. ACTION: Notice of the Availability of an...

  9. 41 CFR 101-26.501-9 - Centralized motor vehicle leasing program.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Centralized motor vehicle leasing program. 101-26.501-9 Section 101-26.501-9 Public Contracts and Property Management Federal Property Management Regulations System FEDERAL PROPERTY MANAGEMENT REGULATIONS SUPPLY AND PROCUREMENT 26...

  10. Summary report of Japan-US joint project (TITAN). FuY 2007-2012

    International Nuclear Information System (INIS)

    Okuno, K.; Muroga, T.

    2014-01-01

    This report summarizes the scientific accomplishments achieved through the TITAN Japan-US Collaboration Program. The TITAN collaboration (Tritium, Irradiation and Thermofluid for America and Nippon) has been carried out through six years (FuY 2007-2012) under the collaboration implemented by establishing Annex I to the NIFS-ORNL Agreement on Academic and Scientific Exchange. The TITAN collaboration was established to obtain fundamental understanding for the control of tritium and thermofluid in first wall, blanket and recovery systems with particular emphasis on their interfacial issues. The experiments were designed for testing under conditions specific to fusion, such as intense irradiation, high heat/particle flux, and circulation in a high magnetic field. The results have been applied using integrated modeling to advance the design of tritium and heat control in MFE and IFE systems. This issue is the collection of 34 papers presented at the entitled meeting. All the 34 of the presented papers are indexed individually. (J.P.N.)

  11. 10 CFR 760.1 - Uranium leases on lands controlled by DOE. (Domestic Uranium Program Circular No. 760.1, formerly...

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Uranium leases on lands controlled by DOE. (Domestic Uranium Program Circular No. 760.1, formerly (AEC) Domestic Uranium Program Circular 8, 10 CFR 60.8). 760.1 Section 760.1 Energy DEPARTMENT OF ENERGY DOMESTIC URANIUM PROGRAM § 760.1 Uranium leases on lands...

  12. Theory-Driven Evaluation in School Psychology Intervention Research: 2007-2012

    Science.gov (United States)

    Mercer, Sterett H.; Idler, Alyssa M.; Bartfai, Jamie M.

    2014-01-01

    This study is an investigation of the extent to which school psychology intervention research is guided by theory and addresses theoretical implications of findings. Intervention studies published during 2007-2012 in four journals, "Journal of School Psychology," "Psychology in the Schools," "School Psychology…

  13. 76 FR 70156 - Proposed 5-Year Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2012-2017

    Science.gov (United States)

    2011-11-10

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

  14. TRENDS IN ROMANIA'S AGRO-FOOD FOREIGN TRADE IN THE PERIOD 2007-2012

    Directory of Open Access Journals (Sweden)

    Agatha POPESCU

    2014-12-01

    Full Text Available The purpose of this study was the analysis of Romania's agro-food foreign trade dynamics in the period 2007-2012 in order to identify its major trends and changes. In 2012, the agro-food export reached Euro Million 2,812, and import Euro Million 3,834. The Euro Million -1,021 balance deficit proved that Romania is still a net exporting country. The EU accounts for about 72 % in export and 70% in import value, of which agro-food trade contributes by 8.90 % and, respectively by 9.54% in Romania's import. In 2012, the agro-food export structure was the following one:Vegetable products 38.66%, Prepared foodstuffs, beverages and tobacco 36.02 %, and Live animals and animal products 18.99 %, and the agro-food import structure was: Prepared foodstuffs, beverages and tobacco 38.39 %, Vegetal products 30.89 %, and Live animals and animal products 25.62 %. The main Romania's trade partners are Italy, Bulgaria, Hungary, Spain, Germany, The Netherlands, Greece, France, Austria and United Kingdom for agro-food export (88.14 % and Hungary, Germany, The Netherlands, Poland, Bulgaria, Italy, France, Austria, the Czech Republic and Greece for agro-food import (88.38 %. In the period 2007-2012, an improved efficiency of the agro-food trade was noticed in terms of export/import ratio, export value per GDP and per inhabitant, and lower and lower deficit of the trade balance.

  15. Trends in added sugars from packaged beverages available and purchased by US households, 2007-2012.

    Science.gov (United States)

    Ng, Shu Wen; Ostrowski, Jessica D; Li, Kuo-Ping

    2017-07-01

    Background: The US Food and Drug Administration's updated nutrition labeling requirements will include added sugars starting in July 2018, but no measure currently exists to identify the added sugar content of products and what it represents among purchases. Beverages are one of the first targets for reducing added sugar consumption, and hence are the focus here. Objective: Our goal was to estimate trends in added sugars in nonalcoholic packaged beverage products available in the United States and to estimate amounts of added sugars obtained from these beverages given the purchases of US households overall and by subpopulations. Design: On the basis of nutrition label data from multiple sources, we used a stepwise approach to derive the added sugar content of 160,713 beverage products recorded as purchased by US households in 2007-2012 (345,193 observations from 110,539 unique households). We estimated the amounts of added sugars obtained from packaged beverages US households reported buying in 2007-2008, 2009-2010, and 2011-2012, overall and by subpopulations based on household composition, race/ethnicity, and income. The key outcomes are added sugars in terms of per capita grams per day and the percentage of calories from packaged beverages. Results: Packaged beverages alone account for per capita consumption of 12 g/d of added sugars purchased by US households in 2007-2012, representing 32-48% of calories from packaged beverages. Whereas the absolute amount of added sugars from beverages has not changed meaningfully over time, the relative contribution of added sugars to calories from beverages has increased. Non-Hispanic black households and low-income households obtain both higher absolute and relative amounts of added sugars from beverages than non-Hispanic white households and high-income households (all P beverages at both the product level and the population level in the United States and can be used for comparisons after the revised nutrition labels are

  16. [Invasive pneumococcal disease in the Community of Valencia. Six years of surveillance (2007-2012)].

    Science.gov (United States)

    Ciancotti Oliver, Lucía Rosa; Huertas Zarco, Isabel; Pérez Pérez, Elvira; Carmona Martí, Esther; Carbó Malonda, Rosa; Gil Bru, Ana; González Moran, Francisco

    2015-03-01

    The introduction of conjugated anti-pneumonia vaccines has led to a change in the epidemiology of Invasive Pneumococcal Disease (IPD). The aim of this study is to describe the trends in IPD in the Community of Valencia during the period 2007-2012. A retrospective, descriptive and longitudinal study was conducted on IPD in the Community of Valencia during the period 2007-2012, The information sources used were the Epidemiological Surveillance Analysis (Análisis de la Vigilancia Epidemiológica (AVE)) and the Valencian Microbiology Network (Red Microbiológica Valenciana (RedMIVA)) of the Valencia Health Department. The incidence of IPD decreased between 2007 and 2012 in all age groups, mainly in the under 5 year-olds, dropping from 30.5 cases to 12.3 cases per 10(5) inhabitants (p< .001). Pneumonia was the principal presentation of the disease, with a decrease in its rates from 6.9 to 4.1 cases per 10(5) inhabitants (p< .001). A gradual, non-significant, reduction from 26% to 12% (p=.23) was observed in the proportion of cases due to the serotypes contained in the heptavalent vaccine (PCV7), mainly in the under 5 year-olds. The cases due to additional serotypes in 13-valent conjugated vaccine (1, 3, 5, 6A, 7F and 19A) also showed a decreasing trend, mainly in vaccinated under 5 year-olds (52.6% vs 14.3%; p=.03), while the cases due to non-vaccine serotypes significantly increased from 42.3% to 56.7% in the general population (p=.002), and from 47.4% to 78.6% in vaccinated under 5 year-olds (p=.08). The results of this study show a reduction in the incidence of IPD, with a decrease in the proportion of cases produced by vaccine serotypes, and an increase in the proportion of those not vaccinated. Epidemiological Surveillance is necessary to monitor the trends in the disease. Copyright © 2014 Elsevier España, S.L.U. y Sociedad Española de Enfermedades Infecciosas y Microbiología Clínica. All rights reserved.

  17. 78 FR 16483 - Notice of Availability of the Draft Uranium Leasing Program Programmatic Environmental Impact...

    Science.gov (United States)

    2013-03-15

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

  18. Diet quality on meatless days: National Health and Nutrition Examination Survey (NHANES), 2007-2012.

    Science.gov (United States)

    Conrad, Zach; Karlsen, Micaela; Chui, Kenneth; Jahns, Lisa

    2017-06-01

    To compare diet quality scores between adult non-meat eaters and meat eaters, and to compare the consumption of diet components across quintiles of diet quality. Cross-sectional analysis. The Healthy Eating Index-2010 (HEI-2010) and Alternative Healthy Eating Index-2010 (AHEI-2010) were used to assess mean diet quality. Differences in consumption of diet components between quintiles of diet quality were tested using post hoc Wald tests and z tests. The National Health and Nutrition Examination Survey (NHANES), 2007-2012. The sample consisted of 16810 respondents aged≥18 years, including 280 individuals who reported not consuming meat, poultry, game birds or seafood on two non-consecutive days of dietary recall. Dietary data were obtained from one dietary recall per individual. Non-meat eaters had substantially greater HEI-2010 and AHEI-2010 scores than meat eaters (Pempty calories and unsaturated:saturated fatty acids. Mean consumption across AHEI-2010 quintiles demonstrated different (Pempty calories, and increased consumption of nuts and legumes, PUFA and vegetables, as a way to improve overall dietary quality.

  19. Spatiotemporal Distribution of Gastrointestinal Tract Cancer through GIS over 2007-2012 in Kermanshah-Iran.

    Science.gov (United States)

    Reshadat, Sohyla; Saeidi, Shahram; Zangeneh, Ali Reza; Khademi, Nahid; Khasi, Keyvan; Ghasemi, SayedRamin; Gilan, Nader Rajabi

    2015-01-01

    Cancer is one of the common causes of disability and mortality in the world. The present study aimed to define the spatiotemporal distribution of gastrointestinal tract cancers using a geographic information system (GIS) over the time period of 2007-2012 in Kermanshah-Iran. The method of studying was descriptive-analytical as well as comparative with gastrointestinal tract cancer patients based in the City of Kermanshah over the time period covered. For data analysis, the GIS and SPSS 16.0 were applied. According to the pathological reports within the space of 5 years, 283 cases of gastrointestinal tract cancer (157 in males, 156 in females) were reported. The performed tests in terms of spatial distribution in the environment of GIS indicated that the disease demonstrated a clustered pattern in the City of Kermanshah. More to the point, some loci of this disease have emerged in the City of Kermanshah that in the first level, 6 neighborhoods with 29-59 cases of this disease per square kilometer and in the second level, 15-29 cases. Gastrointestinal tract cancer demonstrated an ascending trend within the space of 5 years of research and the spatiotemporal distribution of cancer featured a concentrated and clustered pattern in the City of Kermanshah.

  20. The epidemiology of Brucellosis in Greece, 2007-2012: a 'One Health' approach.

    Science.gov (United States)

    Fouskis, Ioannis; Sandalakis, Vassilios; Christidou, Athanasia; Tsatsaris, Andreas; Tzanakis, Nikos; Tselentis, Yannis; Psaroulaki, Anna

    2018-04-26

    Brucellosis remains a disease that is very difficult to control and eradicate in Greece. Information exchange between the responsible authorities is crucial in order to support public health infrastructure in the sense of the 'One-Health' strategy model. The data for 2007-2012 were retrieved from the notifiable diseases system and analysed statistically for correlations between human brucellosis cases and the disease in small ruminants. Disease-related risk factors were also estimated with parallel exploitation mapping software. In Greece the dominant strain for brucellosis is Brucella melitensis. The average incidence in Greece was estimated to be 1.43/100,000. The majority of human cases were males (67.60%). The age distribution of brucellosis patients differs significantly between men and women. Brucellosis in male patients was related to high risk jobs and animal contact, while brucellosis in females was related to recent consumption of dairy products. Seasonality of the disease was different in relation to the European countries an observation attributed to the traditional customs. There was a statistically significant difference in human brucellosis incidence between the eradication and vaccination zones. The updated information on brucellosis in Greece revealed differences in seasonality and transmission patterns. A more active cooperation between the involved public health-related sectors should be followed in order to effectively fight brucellosis as there are still foci of brucellosis in Greece.

  1. STATE AID EVOLUTION OVERVIEW IN EUROPEAN UNION CONTEXT DURING THE PERIOD 2007-2012

    Directory of Open Access Journals (Sweden)

    Anca D.B., DODESCU

    2014-11-01

    Full Text Available According to the European Union point of view, the fundamental principle of state aid is to ensure that inside the single market, competition is not distorted. In this context, by exception state aid can be justified when they contribute to achieving EU's social and economic goals. This may take place when market forces obstruct the achieving of the proposed objectives or permit their achieving on unacceptable long terms and costs. This article is structured in four parts, focusing on European Union's vision regarding state aid measures. The first part of the article refers to the general context of state aid in EU. The second part of the article tries to define this concept according to European Commission point of view and also studies the state aid information provided by the EU, through its benchmarking instrument regarding state aid expenditure called State Aid Scoreboard. The third part of the article mainly presents the EU state aid evolution during the period 2007 - 2012 and establishes a methodological point of view in order to classify and divide state aid in two main categories: non-crisis state aid and crisis state aid, with the purpose of avoiding the distortion trends regarding state aid expenditure granted for the financial sector. This part of the article also presents different types of state aid at EU27 level and granted by the selected member states (Romania, Hungary, Bulgaria and Germany between 2007 and 2012 and also analysis horizontal aid, sectorial aid and state aid during the economic crisis 2008 - 2012, referring to recapitalization and asset relief measures and guarantees and liquidity measures. The last part of the article presents the conclusions and also states certain recommendations regarding EU state aid practices, based on the results obtained.

  2. Conventional Leasing vs Islamic Leasing

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2014-12-01

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

  3. Solar Leasing Summary, Houston Texas

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-02-14

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

  4. 77 FR 6479 - Leased Commercial Access; Development of Competition and Diversity in Video Programming...

    Science.gov (United States)

    2012-02-08

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

  5. 76 FR 60651 - Leased Commercial Access; Development of Competition and Diversity in Video Programming...

    Science.gov (United States)

    2011-09-29

    ... programming services seeking access through their conduit.''); H.R. Rep. No. 102-628 (1992), at 41 (``[T]he... Programming Distribution and Carriage; Revision of the Commission's Program Carriage Rules; Final Rule and... Programming Distribution and Carriage AGENCY: Federal Communications Commission. ACTION: Final rule. SUMMARY...

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

    Directory of Open Access Journals (Sweden)

    M. Rabbani

    2016-04-01

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

  7. Male and Female Summer Interns in Engineering from 2007-2012

    Science.gov (United States)

    Hall, Cathy W.; Brush, Kimberly M.; Pinelli, Thomas E.

    2013-01-01

    The purpose of this study was to ascertain the colleges and universities from which engineering interns were chosen for the Langley Aerospace Research Student Scholars (LARSS) internship program over a six year period. While the initial question was where the interns were from, information was also obtained on these colleges and universities' rankings with respect to female faculty in tenure/tenure-track positions as well as research expenditures according to the American Society for Engineering Education's (ASEE) 2012 Annual Report. The majority of interns were selected from 14 institutions. Eight of the institutions for female interns and 7 for male interns were also cited as having the largest percentages/numbers of female faculty according to ASEE data. In 10 of the 14 institutions for male interns and 9 of 14 for female interns, the institutions were cited as having some of the highest research expenditures. Last, data from ASEE's report on bachelor degrees awarded in 2011 was assessed with respect to the 21 institutions listed as having higher numbers of women in tenure/tenure-track positions. The majority of these institutions represented larger engineering programs with a sizeable number of engineering faculty. These 21institutions accounted for 24.4% of the total engineering bachelor degrees awarded in 2011, with 27.4% of all female and 23.8% of all male graduates in the U.S.

  8. ANALISIS PENGARUH EVA DAN MVA TERHADAP RETURN SAHAM PADA INDUSTRI PROPERTI DI BURSA EFEK INDONESIA PERIODE 2007-2012

    Directory of Open Access Journals (Sweden)

    Ryan Pahlawan

    2015-04-01

    Full Text Available Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis: (1 pengaruh Economic Value Added (EVA terhadap return saham (2 pengaruh Market Value Added (MVA terhadap return saham (3 pengaruh Economic Value Added (EVA dan Market Value Added (MVA terhadap return saham antara variabel kinerja keuangan industri properti di Bursa Efek Indonesia pada periode 2007-2012. Kegunaan teoritis adalah untuk memberikan kontribusi tentang pengetahuan manajemen keuangan, yang dapat digunakan sebagai acuan untuk penelitian berikutnya kinerja keuangan terutama tentang industri properti di Bursa Efek Indonesia. Kegunaan praktis adalah untuk mengetahui pengaruh tingkat Economic Value Added (EVA dan Market Value Added (MVA terhadap kinerja keuangan untuk kontribusi memberi kepada manajemen properti umum dalam mengelola variabel kinerja industri properti Bursa Efek Indonesia.Penelitian ini menggunakan data sekunder yang dikumpulkan dari data Bursa Efek Indonesia, dan Departemen Riset menurut sifat laporan keuangan pada periode 2007-2012. Sampel adalah 54 variabel dan dianalisis dengan regresi berganda metode statistik linier. Total nilai determinasi adalah 0,368, artinya ini adalah 36,8% informasi dalam data dapat dijelaskan oleh model dan 63,2% di bawah variabel lain dan error. Kesimpulan dari penelitian ini adalah: (1 Variabel Economic Value Added (EVA berpengaruh positif terhadap return saham; (2 Variabel Market Value Added (MVA memiliki pengaruh negatif terhadap Return Saham; Mengacu pada kesimpulan penelitian diatas maka disarankan adalah: (1 Dioptimalkan Economic Value Added (EVA untuk mencapai pendapatan dan keuntungan dari return saham (2 Mengelola Variabel Market Value Added (MVA pada kondisi baik untuk menjaga stabilitas keuangan dan mendapatkan dipercaya dari investor Bursa Efek Indonesia (3 Fokus ke Manajemen Risiko, Jasa, perusahaan Visi & Misi, dan Active keterampilan dan pengetahuan karyawan perusahaan yang lebih tinggi untuk

  9. Publication Trend of Clinical Trials with Negative Results Funded by Pharmaceutical Industries for the 2007-2012 Period

    Directory of Open Access Journals (Sweden)

    Evert A. Jiménez-Cotes

    2015-01-01

    Full Text Available Abstract: Objective: To evaluate the results of clinical trials financed by the pharmaceutical industries during the period 2007-2012 in a general medical journal. Materials and methods: We performed an observational cross sectional study where originals clinical trials financed by the pharmaceutical industry published between 2007 and 2012 in the journal The New England Journal of Medicine (http://www.nejm.org were reviewed. Trend Chi2 test was used to evaluate the results of studies over the years. A database was created with different variables, identifying the number of publications and the period of greater publishing negatives studies, as well as the medical specialty and pharmaceutical industry funding. Results: 321 clinical trials were analyzed. The Odds Ratio was calculated for each year evaluated, finding a Chi2 of linear trend in negatives studies of 2.91 with value p 0.08 and positive studies of 1.16 with value p 0.28. It was found that in the period 2007-2009 123 studies were published, 40 % of which presented negative results; unlike the 2010-2012 period in which 198 clinical trials where published, 142 of them, showed positive results, OR 1.68, 95 % CI (1.02-2.78 value p 0.03. The highest figures of negative results were published in 2007: 44.7 %. Conclusions: A progressive decrease in the number of publications with annual general negative results has been observed. A statistically significant difference in the publication of negative studies per year was not found between the periods 2007-2012. The medical specialty that showed the largest number of total and negative publications in both periods was cardiology. The pharmaceutical industry that sponsored most total clinical trials with negative results in both periods did so through Merck, Glaxo SmithKline, and Sanofi-Aventis. 50% of neurology publications showed negative results.

  10. 13 CFR 120.870 - Leasing Project Property.

    Science.gov (United States)

    2010-01-01

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

  11. Rethinking the Buy vs. Lease Decision

    Science.gov (United States)

    2014-07-01

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

  12. Truth in Leasing.

    Science.gov (United States)

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

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

  13. Association between the Eating Family Meal and the Prevalence of Metabolic Syndrome Using Data from Korea National Health and Nutrition Examination Survey (2007-2012).

    Science.gov (United States)

    Park, Shin-Ae; Park, Woo-Chul; Kwon, Yu-Jin; Shim, Jae-Yong

    2017-05-01

    Several studies have shown that family meals promote a well-balanced and healthier diet and weight status. Metabolic syndrome is related to eating behavior. This study investigated the association between eating family meals and the prevalence of metabolic syndrome. This cross-sectional study included 4,529 subjects who participated in the Korea National Health and Nutrition Examination Survey IV and V (2007-2012). A self-reported questionnaire was used to assess dietary status. Metabolic syndrome was defined according to the guidelines of the modified version of the National Cholesterol Education Program Adult Treatment Panel III. We compared the overall quality of dietary intake in family meal. Nutritional adequacy ratios for energy, protein, calcium, vitamin A, vitamin B 1 , vitamin B 2 , vitamin C, niacin, and potassium, and the mean adequacy ratio were significantly higher in the family meal group (Pmetabolic syndrome was lower in the family meal group (Pfamily meals and the prevalence of metabolic syndrome. This study demonstrated that eating family meals appeared to be associated with nutrient adequacy. However, we observed no significant differences in prevalence of metabolic syndrome between the 2 groups.

  14. 77 FR 32015 - Revision to the Section 8 Management Assessment Program Lease-Up Indicator

    Science.gov (United States)

    2012-05-31

    ... the HCV program and programmatic inefficiency. To eliminate such complexity, and reduce inefficiency... many HCVs, so the PHA may need to hold turnover HCVs so they will be available to assist new PBV... created after SEMAP began) have separate procedures or requirements that reduce the PHA's control over...

  15. 7 CFR 767.102 - Leasing non-real estate inventory property.

    Science.gov (United States)

    2010-01-01

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

  16. Leasing research

    Directory of Open Access Journals (Sweden)

    Pedro Franco

    2015-09-01

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

  17. Seasonal variation and trend of chicken pox in the southern region of Saudi Arabia (2007-2012).

    Science.gov (United States)

    Saleh, Noha; Al Moghazy, Bassem

    2014-12-01

    Chicken pox is a contagious disease caused by varicella zoster virus. Children are most susceptible to infection. In 1998, the WHO recommended that routine childhood varicella vaccination be considered in countries where the disease is a relatively important public health concern. There are few data on the trends of chicken pox. We aimed to evaluate the trend of chicken pox in Saudi Arabia (KSA) during the period 2007-2012. Data were collected by retrospective review of the existing anonymous surveillance records and book registries of chicken pox cases at the preventive medicine department of Armed Forces Hospital of the Southern Region of Saudi Arabia from 2007 to 2012. The collected data included the number, age, and sex of registered cases. A seasonal pattern was clearly demonstrated, with peak in March and April. There was also a decreasing trend from 2007 to 2012. Most cases occurred in the age group 4-15 years. The number of infected male patients was a little higher compared with female patients. These results indicate success in controlling the disease in the southern region of Saudi Arabia, which may be attributed to the implementation of public health interventions targeted at reducing infectious diseases (such as the introduction of varicella zoster vaccine in 2008). We recommend that a future study be conducted on the severity of chicken pox infection in adults (hospitalization, complications, and death) and a national survey among adults for the seroprevalence of markers of infection with varicella zoster.

  18. Migrant women’s employment in paid reproductive work through the crisis: the case of Italy (2007-2012

    Directory of Open Access Journals (Sweden)

    Anna Di Bartolomeo

    2016-06-01

    Full Text Available Paid reproductive work, especially in the case of cleaning and home-care for elderly people, is an important sector for foreign women in Italy. For this reason, since the beginning of the current economic crisis, scholars have wondered about the impact of the recession on migrant domestic workers. They have looked particularly at possible competition with Italian women entering the sector for lack of better alternatives. Our paper takes this discussion a step further by assessing the overall changes affecting migrant women in the Italian labour market, 2007-2012. We will look at how their position has been transformed, by taking both an ethnic perspective, in relation to Italian women, and a gender perspective, in relation to migrant men. By way of a conclusion, the argument will be made that there is a substantial lack of competition between Italian and foreign women in the care and domestic sector due to differences in their earnings, hours of work and activities.

  19. Differentiated determinants of risk in portfolio at risk of the microfinance institutions in Mexico (2007-2012

    Directory of Open Access Journals (Sweden)

    Roberto Alejandro Ramírez Silva

    2015-01-01

    Full Text Available Esta investigación examina el riesgo de crédito que asumen las Instituciones Microfi - nancieras (IMFs a través de sus tamaños, márgenes y costos para una muestra de 13 IMFs en México durante el período 2007-2012. También estudiamos los efectos diferenciados de estos factores de riesgo a través del tiempo y entre IMFs utilizando metodologías de regre - sión cuantílica. Se encuentra que la hipótesis de normalidad en el análisis tradicional sesga los resultados cuando las variables estudiadas no son normalmente distribuidas diluyendo el percentil 0.75 (la parte más heterogénea de la muestra. Por último, al utilizar un panel de datos cuantílico con efectos fijos se encuentra que las IMFs sólo tienen en cuenta para la gestión del riesgo de crédito el ingreso que pueden alcanzar. Derechos Reservados©2015 Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración. Este es un artículo de acceso abierto distribuido bajo los términos de la Licencia Creative Commons CC BY-NC-ND 4.0.

  20. Five-year interim report of the United States-Mexico Transboundary Aquifer Assessment Program: 2007--2012

    Science.gov (United States)

    Alley, William M.

    2013-01-01

    Transboundary aquifers are an essential, and in many cases, singular source of water for United States – Mexico border communities, particularly in arid regions. Declining water levels, deteriorating water quality, and increasing use of groundwater resources by municipal, industrial, and agricultural water users on both sides of the international border have raised concerns about the long-term availability of this supply. Water quantity and quality are determining and limiting factors that ultimately control agriculture, future economic development, population growth, human health, and ecological conditions along the border. Knowledge about the extent, depletion rates, and quality of transboundary aquifers, however, is limited and, in some areas, completely absent. The U.S. – Mexico Transboundary Aquifer Assessment Act (Public Law 109-448), referred to in this report as “the Act,” was signed into law by the President of the United States on December 22, 2006, to conduct binational scientific research to systematically assess priority transboundary aquifers and to address water information needs of border communities. The Act authorizes the Secretary of the Interior, through the U.S. Geological Survey (USGS), to collaborate with the States of Arizona, New Mexico, and Texas through their Water Resources Research Institutes (WRRIs) and with the International Boundary and Water Commission (IBWC), stakeholders, and Mexican counterparts to provide new information and a scientific foundation for State and local officials to address pressing water-resource challenges along the U.S. – Mexico border.

  1. Study and Comparison of Rural and Urban Household Income Distribution in Khorasan Province and Country during 2007-2012

    Directory of Open Access Journals (Sweden)

    R. Jamshidi

    2013-12-01

    Full Text Available This study examined distrbution of household income in Khorasan Razavi province and the country for urban and rural areas, seprately. Using household income and expenditure statistics compiled by the Statistical Center of Iran during 2007-2012 the Gini index, Tile index, Atkinson index and the tenth docile to the first docile were applied.The study findings indicate that during the studied period income inequality in the country has been decreased. The levels of disparity in the urban areas have been usually higher than its levels in the country. , while the levels of disparity in the rural areas have been always lower than its levels in the country.. Morever, income distributions in the urban areas and the entire province have been always more uneven than what has been seen for the rural areas. Analysing the Tile and Atkinson indicies (ε=1 shows that both ascending and descending trends of the two indicies were consistent with the Gini index and thus, the three indicies are compatible and validate each other. On the other hand, analysing the Gross expenditures per capita for households and the Gini index shows that the levels of welfare in urban and rural areas of Khorasan were almost constant, however the index for the urban areas of the country has been decreased and for the rural areas has been increased. The social welfare often have been lower for the the rural areas than the social welfare for the urban areas. The results indicate significant differences in income distributions among the province, the country's rural areas and the urban areas.The sudy therefore proposes regional plannings to be considered.

  2. Leasing nemovitostí

    OpenAIRE

    BRONCOVÁ, Jana

    2010-01-01

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

  3. Peran End Child Prostitution, Child Pornography And Trafficking Of Children For Sexual Purposes (Ecpat) Internasional dalam Menanggulangi Kasus Child Trafficking di Albania (2007-2012)

    OpenAIRE

    Rani, Faisyal; Rafiqa, Adni Luthfi

    2015-01-01

    This research purpose to explain about the role of End Child Prostitution, Child Pornography and Trafficking of Children for Sexual Purposes (ECPAT) International to solve child trafficking case in Albania (2007-2012). ECPAT International is a non-governmental organization which take focus on solving child trafficking case and ECPAT International has had affiliate in some country in the world, one of them is Albania.Authors analyze and explain about child trafficking condition which is occure...

  4. La política fiscal implementada en Ecuador y su relación con los modelos alternativos de desarrollo (2007-2012)

    OpenAIRE

    Cuestas Caza, Javier Alejandro

    2013-01-01

    La política fiscal es un elemento clave en el fomento de la cohesión social. Por un lado, provee de ingresos al Estado para el financiamiento del gasto público y por otro, constituye una herramienta redistributiva en un contexto de justicia social. La presente investigación analiza la experiencia ecuatoriana entre 2007-2012 a la luz de la adopción su propio paradigma de desarrollo denominado Buen Vivir.

  5. Full Service Leasing

    OpenAIRE

    Richter, Ján

    2009-01-01

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

  6. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  7. Telecom infrastructure leasing

    International Nuclear Information System (INIS)

    Henley, R.

    1995-01-01

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

  8. 7 CFR 767.103 - Managing leased real estate inventory property.

    Science.gov (United States)

    2010-01-01

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

  9. 47 CFR 76.971 - Commercial leased access terms and conditions.

    Science.gov (United States)

    2010-10-01

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

  10. Colestasis del reci?n nacido y lactante en la uci neonatal de la fundaci?n Santa Fe de Bogot? 2007-2012

    OpenAIRE

    Ovalle Tovar, Martha Catalina

    2017-01-01

    ANTECEDENTES La colestasis neonatal es un problema poco frecuente pero con importantes consecuencias cl?nicas. Existe poca informaci?n sobre las caracter?sticas cl?nicas y paracl?nicas de estos pacientes en nuestro medio. OBJETIVO Describir las caracter?sticas cl?nicas y paracl?nicas de los pacientes con colestasis hospitalizados en la unidad de cuidado intensivo neonatal de la Fundaci?n Santaf? de Bogot? con diagn?stico de colestasis entre los a?os 2007-2012. METODOLOG?A S...

  11. 47 CFR 76.977 - Minority and educational programming used in lieu of designated commercial leased access capacity.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 4 2010-10-01 2010-10-01 false Minority and educational programming used in... Cable Rate Regulation § 76.977 Minority and educational programming used in lieu of designated... of programming from a qualified minority programming source or from any qualified educational...

  12. Farm to Work: Development of a Modified Community-Supported Agriculture Model at Worksites, 2007-2012.

    Science.gov (United States)

    Thi, Christina A; Horton, Karissa D; Loyo, Jennifer; Jowers, Esbelle M; Rodgers, Lindsay Faith; Smiley, Andrew W; Leversen, Eric; Hoelscher, Deanna M

    2015-10-22

    The Farm to Work program is a modified community-supported agriculture model at worksites in Texas. The objective of the Farm to Work program is to increase fruit and vegetable intake among employees and their households by decreasing cost, improving convenience, and increasing access while also creating a new market for local farmers at worksites. The objectives of this article were to describe the development, implementation, and outcome of a 5-year participation trend analysis and to describe the community relationships that were formed to enable the successful implementation of the program. The Farm to Work program began in November 2007 as a collaborative effort between the nonprofit Sustainable Food Center, the Texas Department of State Health Services, the Web development company WebChronic Consulting LLC, and Naegelin Farm. The program provides a weekly or biweekly opportunity for employees to order a basket of produce online to be delivered to the worksite by a local farmer. A 5-year participation trend analysis, including seasonal variation and sales trends, was conducted using sales data from November 2007 through December 2012. The total number of baskets delivered from November 2007 through December 2012 was 38,343; of these, 37,466 were sold and 877 were complimentary. The total value of sold and complimentary baskets was $851,035 and $21,925, respectively. Participation in the program increased over time and was highest in 2012. The Farm to Work program increased access to locally grown fruits and vegetables for employees and created a new market for farmers. Increased program participation indicates that Farm to Work can increase employees' fruit and vegetable consumption and thus help prevent chronic diseases in this population.

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

    National Research Council Canada - National Science Library

    Bailey, John

    2004-01-01

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

  14. THE OBJECT OF LEASING OPERATIONS

    Directory of Open Access Journals (Sweden)

    Raluca Antoanetta TOMESCU

    2017-05-01

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

  15. Early stimulation results in children with Retinopathy of Prematurity in Sancti Spíritus. 2007-2012.

    Directory of Open Access Journals (Sweden)

    Miriam Rodríguez Rodríguez

    2014-06-01

    Full Text Available A descriptive retrospective study with a longitudinal projection was made, since January 2007 until December 2010, in Retinopathy of prematurity and early stimulation consultations inside of Low vision´s department in Camilo Cienfuegos´ Hospital, with the objective to describe the result of laser treatment for retinopathy of prematurity, in order to avoid blindness in children who developed this illness. The data base used was the one of the provincial program of retinopathy. The population of the study was conformed by 36 children who developed retinopathy in the studied period, 11 children were taken as a sample, the one that received laser treatment because they have suffer stage III of the illness. Males prevailed, coming from five different municipalities of the province, must of them were rehabilitated with glasses for their residual ametropia after the treatment was employed. All of these made possible an adequate visual development and an economical saving of 58800 pesos for all the cases who didn´t develop a visual disability because of Retinopathy from the prematurity, and did not register in the Blind and low visual children´s School.

  16. New Trends in Leasing Accounting

    Directory of Open Access Journals (Sweden)

    Nicolae Traian Cristin

    2017-01-01

    An entity shall apply IFRS 16 Leasing contracts for annual periods beginning on or after 1 January 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure for accountimg of the leases. The objective is to ensure that leasing companies and locators provide relevant information in a way that accurately represents those transactions. Based on this information, users of financial statements can assess the effect that leases have on an entity's financial position, financial performance and cash flows.

  17. 75 FR 78632 - Consumer Leasing

    Science.gov (United States)

    2010-12-16

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

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

    Science.gov (United States)

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

    2010-01-01

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

  19. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

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

  20. new lease accounting and health care.

    Science.gov (United States)

    Berman, Mindy

    2016-05-01

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

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

    Science.gov (United States)

    2002-09-01

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

  2. Advantages and disadvantages of leasing

    Directory of Open Access Journals (Sweden)

    Katarzyna Wiśniewska

    2012-12-01

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

  3. 76 FR 35721 - Consumer Leasing

    Science.gov (United States)

    2011-06-20

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

  4. HIV Infection in Migrant Populations in the European Union and European Economic Area in 2007-2012: An Epidemic on the Move.

    Science.gov (United States)

    Hernando, Victoria; Alvárez-del Arco, Débora; Alejos, Belén; Monge, Susana; Amato-Gauci, Andrew J; Noori, Teymur; Pharris, Anastasia; del Amo, Julia

    2015-10-01

    Migrants are considered a key group at risk for HIV infection. This study describes the epidemiology of HIV and the distribution of late HIV presentation among migrants within the European Union/European Economic Area during 2007-2012. HIV cases reported to European Surveillance System (TESSy) were analyzed. Migrants were defined as people whose geographical origin was different than the reporting country. Multiple logistic regression was used to model late HIV presentation. Overall, 156,817 HIV cases were reported, of which 60,446 (38%) were migrants. Of these, 53% were from Sub-Saharan Africa, 12% from Latin America, 9% from Western Europe, 7% from Central Europe, 5% from South and Southeast Asia, 4% from East Europe, 4% from Caribbean, and 3% from North Africa and Middle East. Male and female migrants from Sub-Saharan Africa and Latin America had higher odds of late HIV presentation than native men and women. Migrants accounted for 40% of all HIV notifications in 2007 versus 35% in 2012. HIV cases in women from Sub-Saharan Africa decreased from 3725 in 2007 to 2354 in 2012. The number of HIV cases from Latin America peaked in 2010 to decrease thereafter. HIV diagnoses in migrant men who have sex with men increased from 1927 in 2007 to 2459 in 2012. Migrants represent two-fifths of the HIV cases reported and had higher late HIV presentation. HIV epidemic in migrant populations in European Union/European Economic Area member states is changing, probably reflecting the global changes in the HIV pandemic, the impact of large-scale ART implementation, and migration fluctuations secondary to the economic crisis in Europe.

  5. Review paper on research ethics in Ethiopia: experiences and lessons learnt from Addis Ababa University College of Health Sciences 2007-2012.

    Science.gov (United States)

    Feleke, Yeweyenhareg; Addissie, Adamu; Wamisho, Biruk L; Davey, Gail

    2015-01-01

    Health research in Ethiopia is increasing both in volume and type, accompanied with expansion of higher education and research since the past few years. This calls for a proportional competence in the governance of medical research ethics in Ethiopia in the respective research and higher learning institutes. The paper highlights the evolution and progress ofthe ethics review at Addis Ababa University - College of Health Sciences (AAU-CHS) in the given context of health research review system in Ethiopia. Reflections are made on the key lessons to be drawnfrom the formative experiences of the Institutional Review Board (IRB) and their implications to the Ethiopian health research review system. This article is a review paper based on review of published and un published documents on research ethics in Ethiopia and the AAU-CHS (2007-2012). Thematic summaries of review findings are presented in thematic areas - formation of ethics review and key factors in the evolution of ethics review and implications. The IRB at AAU-CHS has been pivotal in providing review and follow-up for important clinical studies in Ethiopia. It has been one of the first IRBs to get WHO/SIDCER recognition from Africa and Ethiopia. Important factors in the successes of the IRB among others included leadership commitment, its placement in institutional structure, and continued capacity building. Financial challenges and sustainability issues need to be addressed for the sustained gains registered so far. Similar factors are considered important for the new and younger IRBs within the emergent Universities and research centers in the country.

  6. Prevalence and associated demographic characteristics of exposure to multiple metals and their species in human populations: The United States NHANES, 2007-2012.

    Science.gov (United States)

    Shim, Youn K; Lewin, Michael D; Ruiz, Patricia; Eichner, June E; Mumtaz, Moiz M

    2017-01-01

    Lead (Pb), cadmium (Cd), mercury (Hg), and arsenic (As) are among the top 10 pollutants of global health concern. Studies have shown that exposures to these metals produce severe adverse effects. However, the mechanisms underlying these effects, particularly joint toxicities, are poorly understood in humans. The objective of this investigation was to identify and characterize prevalent combinations of these metals and their species in the U.S. NHANES population to provide background data for future studies of potential metal interactions. Exposure was defined as urine or blood levels ≥ medians of the NHANES 2007-2012 participants ≥6 years (n = 7408). Adjusted-odds ratios (adj-OR) and 95% confidence intervals were determined for covariates (age, gender, and race/ethnicity, cotinine and body mass index). Species-specific analysis was also conducted for As and Hg including iAs (urinary arsenous acid and/or arsenic acid), met-iAs (urinary monomethylarsonic acid and/or dimethylarsinic acid), and oHg (blood methyl-mercury and/or ethyl-mercury). For combinations of As and Hg species, age- and gender-specific prevalence was determined among NHANES 2011-2012 participants (n = 2342). Data showed that approximately 49.3% of the population contained a combination of three or more metals. The most prevalent unique specific combinations were Pb/Cd/Hg/As, Pb/Cd/Hg, and Pb/Cd. Age was consistently associated with these combinations: adj-ORs ranged from 10.9 (Pb/Cd) to 11.2 (Pb/Cd/Hg/As). Race/ethnicity was significant for Pb/Cd/Hg/As. Among women of reproductive age, frequency of oHg/iAs/met-iAS and oHg/met-iAs was 22.9 and 40.3%, respectively. These findings may help prioritize efforts to assess joint toxicities and their impact on public health.

  7. Leasing of nuclear installations

    International Nuclear Information System (INIS)

    Capaccioli, Enzo.

    1977-01-01

    The high costs to be borne in industrialised countries for expanding nuclear programmes make leasing, in terms of funding, an attractive proposition even in times of recession. This system is advantageous to both parties: the bodies providing funds make substantial profits without untoward risk, given the internationally-recognised regime of channelling liability onto the nuclear operator and because such contracts usually provide that ownership of the property involved will eventually be transferred to the operator. The latter obtains the sums needed by a simple, speedy procedure enabling him to start operations more quickly than if he had to seek funds by a more conventional method. The problem in Italy is that nuclear electricity generating plants are a State monopoly while leasing is a private enterprise. The Italian 1975 Siting Act provides a consultation procedure of regional and State authorities, with the ultimate decision taken by the latter. To maintain the momentum, arrangements could be made for leasing, before starting the licensing procedure proper according to the Act. (NEA) [fr

  8. MMS trims proposed schedule for OCS oil and gas lease sales

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that the U.S. Interior Department has proposed only 18 Outer Continental Shelf oil and gas lease sales in its new 5 year schedule. Eleven of the sales are in the Gulf of Mexico, one off the east Coast, none off the West Coast, and six off Alaska. Congress has 60 days in which to reject the 5 year lease sale plan but is not expected to. An earlier draft plan called for 23 sales. The Minerals Management Service, which administers the offshore leasing program, the the new schedule emphasizes leasing of gas prone areas

  9. Teaching Ethics with Apartment Leases.

    Science.gov (United States)

    Pomerenke, Paula J.

    1998-01-01

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

  10. Impacts of extreme heat on emergency medical service calls in King County, Washington, 2007-2012: relative risk and time series analyses of basic and advanced life support.

    Science.gov (United States)

    Calkins, Miriam M; Isaksen, Tania Busch; Stubbs, Benjamin A; Yost, Michael G; Fenske, Richard A

    2016-01-28

    Exposure to excessive heat kills more people than any other weather-related phenomenon, aggravates chronic diseases, and causes direct heat illness. Strong associations between extreme heat and health have been identified through increased mortality and hospitalizations and there is growing evidence demonstrating increased emergency department visits and demand for emergency medical services (EMS). The purpose of this study is to build on an existing regional assessment of mortality and hospitalizations by analyzing EMS demand associated with extreme heat, using calls as a health metric, in King County, Washington (WA), for a 6-year period. Relative-risk and time series analyses were used to characterize the association between heat and EMS calls for May 1 through September 30 of each year for 2007-2012. Two EMS categories, basic life support (BLS) and advanced life support (ALS), were analyzed for the effects of heat on health outcomes and transportation volume, stratified by age. Extreme heat was model-derived as the 95th (29.7 °C) and 99th (36.7 °C) percentile of average county-wide maximum daily humidex for BLS and ALS calls respectively. Relative-risk analyses revealed an 8 % (95 % CI: 6-9 %) increase in BLS calls, and a 14 % (95 % CI: 9-20 %) increase in ALS calls, on a heat day (29.7 and 36.7 °C humidex, respectively) versus a non-heat day for all ages, all causes. Time series analyses found a 6.6 % increase in BLS calls, and a 3.8 % increase in ALS calls, per unit-humidex increase above the optimum threshold, 40.7 and 39.7 °C humidex respectively. Increases in "no" and "any" transportation were found in both relative risk and time series analyses. Analysis by age category identified significant results for all age groups, with the 15-44 and 45-64 year old age groups showing some of the highest and most frequent increases across health conditions. Multiple specific health conditions were associated with increased risk of an EMS call including abdominal

  11. Motive für die Fachgebietswahl ehemaliger PJ-Studierender im Fach Allgemeinmedizin: Ergebnisse einer Querschnittsbefragung der Jahrgänge 2007 - 2012

    Directory of Open Access Journals (Sweden)

    Abendroth, Jens

    2014-02-01

    Full Text Available [english] Background: The influence of a final-year elective internship in general practice (IGP on motives affecting graduates’ choice of specialty is the object of great public interest, yet still insufficiently evaluated. Longitudinal studies show the influence of numerous motives (e.g. work-life balance, but not following the IGP experience itself. Thus, we performed a cross-sectional questionnaire study of all graduates who completed the IGP in Saxony-Anhalt during 2007-2012 regarding their motives for choosing a speciality.Method: A standardized questionnaire was sent to 109 former interns in general practice. The questionnaire contained 29 items addressing three topics (personal attitudes, concept of personal and professional life, motives for speciality choice and used single-choice and multiple-choice answers, as well as Likert scales. Correlation analysis was carried out by means of Kendall's tau.Results: The questionnaire reached 97 former interns, of which 45 (46% responded. In the overall ranking of motives for speciality choice, family (71%, leisure time (66% and job opportunities (48% rated as more important than income (36%, mentoring (20%, status or scientific work (20%. Only 29% of the respondents stated that their speciality choice was changed by the IGP. If the speciality choice was already established before the IGP, the influence of the IGP on speciality choice was significantly low (r=-.5; p<.01. However, if the IGP had an influence on speciality choice, it was correlated with a new perception of general practice (r=.36; p<.01. This new perception was associated with a positive influence of the medical teacher during the IGP.Conclusion: The final-year IGP is an opportunity to change the perception of general practice in students who are still undecided. This can lead to different speciality choices in a subgroup. Personal attitudes and concepts of personal life and career were also important factors affecting speciality

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

    Science.gov (United States)

    2010-01-01

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

  13. LEASING AS IMPORTANT TOOL OF AIRLINE FINANCING

    Directory of Open Access Journals (Sweden)

    V. G. Afanasiev

    2014-01-01

    Full Text Available The article corers current state of airline financing using such instrument as aviation leasing indifferent forms, such as finance leasing its different forms, operational leasing and its different types, sale and lease back analyzed all pluses and minuses of each form. The main questions of Capetown Convention on international warranties concerning moving equipment also discussed.

  14. Degree of mycotoxicological contamination of feed and complete feed mixtures for pigs and poultry during the period 2007-2012. on the territory of the republic of serbia

    Directory of Open Access Journals (Sweden)

    Radulović Stamen S.

    2013-01-01

    Full Text Available The most common producers of mycotoxins are fungi of the genera Aspergillus, Fusarium and Penicillium. Toxins are of extreme importance because it can be transmitted from animals to humans through milk and animal products, some of which are carcinogenic and teratogenic. Mycotoxins cause a health disturbance of all animals, but the effects are more noticeable in highly productive animals in the farm way of keeping considering the much greater consumption of concentrate feeds, although forages also can be contaminated with mycotoxins in a significant manner. Mycotoxicoses are the most com­mon seasonal illnesses, and are an important diagnostic problem in veterinary practice, because its characteristics often resemble diseases caused by pathogens or nutritional deficiency or imbalance. The degree of health disturbances depends on the amount of toxins in feed and the length of intaking as on types and categories of animals. The presence of mycotoxins in animal feed is inevitable and therefore testing of raw materials and products is necessary so that feed for humans and animals can be safe for use. Damages arising as consequences of mycotoxicosis in poultry and swine production, due to the direct loss because of animals lossor, more commonly, indirectly due to the fall productive and reproductive performances of animals, imposed the need for continuous monitoring of the hygienic quality of feed mixtures for feeding these animals. During a five year period (2007-2012 were analyzed a total of 104 samples from the territory of Republic of Serbia intended for nutrition of all categories of poultry and mixtures for the initial and final fattening broilers (50 samples and laying hens (54. The analysis included 57 samples of feed mixtures intended for all categories of swine - feed mixture for young (20 samples and the old categories (37 samples and 196 of the samples, which are commonly used in formulating rations for listed species (maize, soybean and

  15. In vitro activity of tigecycline against isolates collected from complicated skin and skin structure infections and intra-abdominal infections in Africa and Middle East countries: TEST 2007-2012.

    Science.gov (United States)

    Renteria, M I; Biedenbach, D J; Bouchillon, S K; Hoban, D J; Raghubir, N; Sajben, P; Mokaddas, E

    2014-05-01

    Complicated skin and skin structure infections (cSSSIs) and intra-abdominal infections (IAIs) are problematic due to decreasing therapeutic options available against multidrug-resistant pathogens common among these types of infections. A total of 2245 isolates from African and the Middle Eastern (AfME) countries were collected to determine in vitro activity for tigecycline and comparators during 2007-2012 as part of the Tigecycline Evaluation Surveillance Trial program. Tigecycline was launched in the AfME in 2007 and remains active against a wide range of targeted pathogens worldwide. Isolates were recovered from cSSSI (1990) and IAI (255) from 38 sites in 11 AfME countries. Staphylococcus aureus was the most common species from cSSSI (27.9%), and the methicillin-resistant S. aureus rate was 25%. Enterococcus spp. (7.1%) and Streptococcus agalactiae (2.9%) were other common Gram-positive pathogens represented. Enterobacter spp. (14.5%), Pseudomonas aeruginosa (13.9%), Escherichia coli (11.4%), Klebsiella spp. (10.9%), and Acinetobacter spp. (7.2 %) were the most common Gram-negative species collected. Tigecycline MIC(90) values were 0.25 μg/mL against S. aureus. E. coli and Enterobacter spp. had tigecycline MIC(90) values of 1 and 2 μg/mL, respectively. E. coli was the most frequently collected species from IAI (28.3%), followed by Klebsiella spp. (20.8%), Enterococcus spp. (11.8%), and Stenotrophomonas maltophilia (6.3%). Isolates collected from IAI had the following tigecycline MIC(90) values: E. coli (1 μg/mL), Klebsiella spp. and other Enterobacteriaceae (2 μg/mL), Enterococcus spp. (0.25 μg/mL), and S. maltophilia (1 μg/mL). Tigecycline in vitro activity was observed against a broad spectrum of bacterial species, including strains resistant to other antimicrobial classes. Copyright © 2014 Elsevier Inc. All rights reserved.

  16. BLM Colorado Oil Shale Leases

    Data.gov (United States)

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

  17. 78 FR 49079 - Lease Modifications, Lease and Logical Mining Unit Diligence, Advance Royalty, Royalty Rates, and...

    Science.gov (United States)

    2013-08-12

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

  18. Inventory of Owned and Leased Properties (IOLP)

    Data.gov (United States)

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

  19. 77 FR 69735 - Consumer Leasing (Regulation M)

    Science.gov (United States)

    2012-11-21

    ... Part 213 Advertising, Consumer leasing, Consumer protection, Federal Reserve System, Reporting and recordkeeping requirements. 12 CFR Part 1013 Advertising, Consumer leasing, Reporting and recordkeeping... contains regulatory documents #0;having general applicability and legal effect, most of which are keyed #0...

  20. Operating-Lease Disclosures: an empirical investigation

    OpenAIRE

    Lückerath-Rovers, Mijntje

    2007-01-01

    textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach, called the “asset and liability approach”, capitalises all leases on the balance sheet. This contrasts with the current lease-accounting approach, called the “risk and reward approach”, which disc...

  1. 32 CFR 644.136 - Leasing guidelines.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Leasing guidelines. 644.136 Section 644.136 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Acquisition Acquisition by Leasing § 644.136 Leasing guidelines. Division and District...

  2. 23 CFR 710.407 - Leasing.

    Science.gov (United States)

    2010-04-01

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

  3. Formation of the oil and gas lease

    International Nuclear Information System (INIS)

    Gillespie, E.M.; Piercy, J.R.

    1998-01-01

    The legal nature of an oil and gas lease was described and the challenges associated with working with the freehold oil and gas lease were discussed. This paper also reviewed the formalities of execution under seal, issues relating to capacity of the executing party, ability of an executor of an estate to grant the lease, and homestead rights. Precautions that should be taken to ensure that oil and gas lease documents are properly executed so as not to void a lease are also discussed. 46 refs

  4. Lease of agricultural land in public ownership

    Directory of Open Access Journals (Sweden)

    Baturan Luka

    2014-01-01

    Full Text Available This paper analyzes the legal norms which regulate leasing of agricultural land in public ownership. The basic hypothesis is that the main goal of land leasing should be to achieve an efficient allocation and maximization of public rental income. It was concluded that we should eliminate all restrictions that serve as barriers to market allocation. These include provisions that restrict some groups from participating in the land lease auctions, then the preemptive right of lease, as well as the ban on subleasing. It also criticizes the application of the principles of affectation, or restriction of freedom of local governments in the use of funds received from land leasing.

  5. Federal coal lease readjustments: will reason prevail

    Energy Technology Data Exchange (ETDEWEB)

    Margolf, C W

    1988-01-01

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

  6. 30 CFR 256.50 - Dating of leases.

    Science.gov (United States)

    2010-07-01

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

  7. 12 CFR 614.4356 - Farm Credit Leasing Services Corporation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Farm Credit Leasing Services Corporation. 614... OPERATIONS Lending and Leasing Limits § 614.4356 Farm Credit Leasing Services Corporation. The Farm Credit Leasing Services Corporation may enter into a lease agreement with a lessee if the consolidated amount of...

  8. 78 FR 33897 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2013-06-05

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

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

    Data.gov (United States)

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

  10. 30 CFR 285.201 - How will MMS issue leases?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS issue leases? 285.201 Section 285... Energy Leases General Lease Information § 285.201 How will MMS issue leases? The MMS will issue leases on... noncompetitively, as provided under §§ 285.230 and 285.232. We will issue leases on forms approved by MMS and will...

  11. Credit constraints, consumer leasing and the automobile replacement decision

    OpenAIRE

    Kathleen W. Johnson

    1999-01-01

    This paper presents a model of consumer automobile replacement in the presence of leasing. The model incorporates credit constraints to distinguish between the leasing and purchasing options. It demonstrates how leasing increases the probability that a household replaces its automobile and how households that lease choose higher quality automobiles. The qualitative choice model of the household's decision to lease provides support for the observation that households that lease face credit con...

  12. Leveraged Leasing in the Federal Sector.

    Science.gov (United States)

    1983-12-01

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

  13. Lease Accounting in Australia: Further Empirical Evidence

    OpenAIRE

    Hassan, Salleh; Christopher, Theo

    1998-01-01

    Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization of finance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for finance leases compared to footnote disclosure. Adopting a joint efficient contracting and quality signaling pers...

  14. Lease Operations Environmental Guidance Document

    Energy Technology Data Exchange (ETDEWEB)

    Bureau of Land Management

    2001-02-14

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

  15. Optimal Lease Contract for Remanufactured Equipment

    Science.gov (United States)

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

    2018-03-01

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

  16. Determinants of leasing business in emerging country

    Directory of Open Access Journals (Sweden)

    Pariang Siagian

    2017-03-01

    Full Text Available The primary purpose of this paper is to examine leasing business in Indonesia, if there is any effect of leasing literacy to the access into leasing company, motivation to buy and ability to pay liabilities. The research’s object is customers of leasing companies who have been buying leasing products and live around Jakarta. While the methodology used will be the qualitative method by using survey and questionnaire. The outcomes revealed that 68.5% of respondents have the average income of less than 5 million per month, and the type of product leased is dominated by motorcycles and cars. Furthermore, the result of regression analysis is the literacy to the access into leasing company has no effect. But on the other hand, the result shows that there is an effect of literacy on motivation and ability to pay liabilities. From this study, it can be concluded that generally, customers do not care about the insight into leasing business. Most of the customers used the literacy for to get the products and to be able to pay the installments obligations. Hence, they need sufficient information about leasing company and its services.

  17. Leasing instruments of high-rise construction financing

    Science.gov (United States)

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

    2018-03-01

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

  18. GAO Strategic Plan 2007-2012

    National Research Council Canada - National Science Library

    2007-01-01

    In keeping with GAO's commitment to update its strategic plan at least once every 3 years consistent with the Government Performance and Results Act this strategic plan describes our proposed goals...

  19. Critical reflections on the Chemical Leasing concept

    NARCIS (Netherlands)

    Lozano, Rodrigo; Carpenter, Angela; Lozano, Francisco J.

    Chemical Leasing has been developed as a collaborative business model to complement the two main approaches (policy initiatives and scientific/ technological) used to foster green chemistry and sustainable chemistry. Chemical Leasing is based on using chemicals more efficiently, reducing waste, and

  20. Operating-Lease Disclosures: an empirical investigation

    NARCIS (Netherlands)

    M. Lückerath-Rovers (Mijntje)

    2007-01-01

    textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach,

  1. 12 CFR 560.41 - Leasing.

    Science.gov (United States)

    2010-01-01

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

  2. 29 CFR 779.225 - Leased departments.

    Science.gov (United States)

    2010-07-01

    ..., Franchise and Other Business Arrangements § 779.225 Leased departments. (a) As stated in section 3(r) of the... without) a separate entrance, and operates under a separate name, with his own separate employees and... “leased department” and will not be included in the same enterprise with the lessor. (e) The employees of...

  3. Application of Securitization of Leasing Assets

    Directory of Open Access Journals (Sweden)

    Igor Viktorovich Linev

    2014-01-01

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

  4. Leasing wind turbines (and its alternatives)

    International Nuclear Information System (INIS)

    Johns, Jonathan H.

    1999-01-01

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

  5. INFLUENCE FACTORS FOR LEASING MARKET CONTRACTS

    Directory of Open Access Journals (Sweden)

    Oana BĂRBULESCU

    2016-11-01

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

  6. 18 CFR 367.18 - Criteria for classifying leases.

    Science.gov (United States)

    2010-04-01

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

  7. 30 CFR 256.80 - Leases of other minerals.

    Science.gov (United States)

    2010-07-01

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

  8. 49 CFR 639.33 - Management of leased assets.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section 639.33..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management...

  9. 47 CFR 76.978 - Leased access annual reporting requirement.

    Science.gov (United States)

    2010-10-01

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

  10. 47 CFR 1.9020 - Spectrum manager leasing arrangements.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Spectrum manager leasing arrangements. 1.9020... Leasing General Policies and Procedures § 1.9020 Spectrum manager leasing arrangements. (a) Overview... may enter into a spectrum manager leasing arrangement, without the need for prior Commission approval...

  11. 77 FR 21803 - Notice of Competitive Coal Lease Sale, Colorado

    Science.gov (United States)

    2012-04-11

    ..., COC-70615] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... described below in Gunnison County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The lease sale will be...

  12. 77 FR 71612 - Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2012-12-03

    ... Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore...), Interior. ACTION: Proposed Sale Notice for commercial leasing for wind power on the Outer Continental Shelf... sale of commercial wind energy leases on the Outer Continental Shelf (OCS) offshore Rhode Island and...

  13. 25 CFR 162.605 - Negotiation of leases.

    Science.gov (United States)

    2010-04-01

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

  14. Geopressure industrial forums, newsletter and lease support. Final report, April 7, 1981-December 31, 1983

    Energy Technology Data Exchange (ETDEWEB)

    Knutson, C.F.

    1983-12-01

    In the course of this contract C. K. GeoEnergy: (1) planned, organized, conducted, and reported on six DOE/Industry Forum meetings where the progress of DOE's resource development program was outlined and discussed (these six forum meetings included three meetings of the Drilling and Testing Subgroup and three meetings of the Overview Group), (2) prepared and distributed 15 newsletters, and (3) prepared three reports for DOE lease support. This final report includes summaries of each of the forum meetings as well as the three lease support meetings and the newsletter program.

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

    Directory of Open Access Journals (Sweden)

    Hunko L.A.

    2017-08-01

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

  16. Os efeitos maternos, fetais e infantis decorrentes da infecção por dengue durante a gestação em Rio Branco, Acre, Brasil, 2007-2012

    Directory of Open Access Journals (Sweden)

    Helena Albuquerque Catão Feitoza

    Full Text Available Os efeitos da infecção por dengue na gestação são desconhecidos em Rio Branco, Acre, Brasil. O objetivo deste trabalho é determinar os riscos de complicações maternas, fetais e infantis decorrentes da infecção por dengue durante a gestação. Estudo de coorte de gestantes expostas e não expostas ao vírus do dengue no período 2007-2012. Foram estimadas incidências e razões de risco de complicações maternas, fetais e infantis. Na coorte exposta houve 3 óbitos fetais e 5 neonatais. Dois óbitos maternos foram identificados na coorte exposta, desfecho ausente no grupo não exposto (p = 0,040. A coorte exposta apresentou uma razão de riscos - RR = 3,4 (IC95%: 1,02-11,23 para óbito neonatal. Em relação ao desfecho óbito neonatal precoce, a razão de riscos observada foi de 6,8 (IC95%: 1,61-28,75. Dez óbitos infantis ocorreram nos filhos de gestantes expostas e 7 nos de não expostas (RR = 6,0; IC95%: 2,24-15,87. As mulheres infectadas com o vírus do dengue na gestação apresentaram uma razão de riscos maior em relação à ocorrência de óbitos maternos, neonatais e infantis.

  17. Financial distress prediction and operating leases

    NARCIS (Netherlands)

    Lückerath – Rovers, M.

    2009-01-01

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

  18. Lease vs. Purchase in Defense Acquisition

    National Research Council Canada - National Science Library

    Hensley, Carlton L; Tinjum, Archie L

    2008-01-01

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

  19. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  20. LEASE FINANCING: A NEW DUAL APPROACH

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAS

    2013-12-01

    Full Text Available Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays. It also provides flexibility, allowing entities to address obsolescence risks. Under current accounting rules, when referring to the operating leasing in particular, there is a lack of comparability between the financial position and operating results of companies that buy assets and the financial position and operating results of those that lease similar assets. This has led critics to assert that the current accounting does not portray the economics of lease arrangements. In response to this criticism, the IASB and FASB have developed a new approach to lease accounting that would require a lessee to recognise assets and liabilities for the rights and obligations created by leases, this providing greater transparency and comparability for financial statements users. On the other hand, the proposals will affect almost every company and the impact of the proposed changes may be significant, as recognising additional assets and liabilities and finance expense will affect key performance ratios and, consequently, the ability to satisfy debt covenants.

  1. A framework for determining optimal petroleum leasing

    International Nuclear Information System (INIS)

    Robinson, D.R.

    1991-01-01

    The techniques of auction theory and option theory are combined to allow valuation under both geologic and oil price uncertainty. The primary motivation for developing this framework is to understand the prevalence of leasing in transferring ownership of oil properties. Under a standard oil lease, the landowner sells an oil company the right to explore and develop a tract of land for a fixed period of time. If oil is found, a fraction of the revenues is reserved for the landowner. Compared to the outright sale of the minerals, leasing has the disadvantages of: (1) lowering total oil field value through alteration of investment incentives; (2) providing the seller with a more risk cash flow; and (3) increasing legal and administrative costs. It is demonstrated here that in lease sales as compared to full mineral interest sales, the relative disadvantages are offset by more effective value transfer to the seller. For the base-case parameters, the optimal lease in a bonus auction gives the seller 28% more value than the sale of the full mineral interest. There is a loss in the leasing process from distortion of development timing incentives

  2. The ABCs of Technology Leasing: Get the Facts on the Pros and Cons of Leasing

    Science.gov (United States)

    Aldridge, Robb

    2005-01-01

    Ownership means control. What one buys is easier to manage with respect to upgrading or getting rid of equipment that is no longer adequate for the job. Purchasing can put severe demands on cash flow, however, so sometimes the budget drives the decision to lease. Not surprisingly, leasing reverses the advantages and disadvantages of ownership. For…

  3. 30 CFR 250.182 - When may the Secretary cancel a lease at the exploration stage?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel a lease at the... Requirements, Lease Term Extensions, and Lease Cancellations § 250.182 When may the Secretary cancel a lease at... be modified to avoid the condition(s). The Secretary may cancel the lease if: (a) The primary lease...

  4. 25 CFR 162.229 - How long can the term of an agricultural lease run?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How long can the term of an agricultural lease run? 162... AND PERMITS Agricultural Leases Lease Requirements § 162.229 How long can the term of an agricultural lease run? (a) An agricultural lease must provide for a definite lease term, specifying the commencement...

  5. 26 CFR 1.514(f)-1 - Definition of business lease.

    Science.gov (United States)

    2010-04-01

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

  6. 26 CFR 1.280F-5T - Leased property (temporary).

    Science.gov (United States)

    2010-04-01

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

  7. 48 CFR 23.704 - Application to Government-owned or -leased facilities.

    Science.gov (United States)

    2010-10-01

    ... ACQUISITION REGULATION SOCIOECONOMIC PROGRAMS ENVIRONMENT, ENERGY AND WATER EFFICIENCY, RENEWABLE ENERGY... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Application to Government... and Services 23.704 Application to Government-owned or -leased facilities. Executive Order 13101...

  8. 78 FR 21912 - Proposed Information Collection; Comment Request; Crab Rationalization (CR) Program: Annual Report

    Science.gov (United States)

    2013-04-12

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

  9. Self-reported hepatitis A vaccination as a predictor of hepatitis A virus antibody protection in U.S. adults: National Health and Nutrition Examination Survey 2007-2012.

    Science.gov (United States)

    Denniston, Maxine M; Monina Klevens, R; Jiles, Ruth B; Murphy, Trudy V

    2015-07-31

    To estimate the predictive value of self-reported hepatitis A vaccine (HepA) receipt for the presence of hepatitis A virus (HAV) antibody (anti-HAV) from either past infection or vaccination, as an indicator of HAV protection. Using 2007-2012 National Health and Nutrition Examination Survey data, we assigned participants to 4 groups based on self-reported HepA receipt and anti-HAV results. We compared characteristics across groups and calculated three measures of agreement between self-report and serologic status (anti-HAV): percentage concordance, and positive (PPV) and negative (NPV) predictive values. Using logistic regression we investigated factors associated with agreement between self-reported vaccination status and serological results. Demographic and other characteristics varied significantly across the 4 groups. Overall agreement between self-reported HepA receipt and serological results was 63.6% (95% confidence interval [CI] 61.9-65.2); PPV and NPV of self-reported vaccination status for serological result were 47.0% (95% CI 44.2-49.8) and 69.4% (95% CI 67.0-71.8), respectively. Mexican American and foreign-born adults had the highest PPVs (71.5% [95% CI 65.9-76.5], and 75.8% [95% CI 71.4-79.7]) and the lowest NPVs (21.8% [95% CI 18.5-25.4], and 20.0% [95% CI 17.2-23.1]), respectively. Young (ages 20-29 years), US-born, and non-Hispanic White adults had the lowest PPVs (37.9% [95% CI 34.5-41.5], 39.1% [95% CI, 36.0-42.3], and 39.8% [36.1-43.7]), and the highest NPVs (76.9% [95% CI 72.2-81.0, 78.5% [95% CI 76.5-80.4)], and 80.6% [95% CI 78.2-82.8), respectively. Multivariate logistic analyses found age, race/ethnicity, education, place of birth and income to be significantly associated with agreement between self-reported vaccination status and serological results. When assessing hepatitis A protection, self-report of not having received HepA was most likely to identify persons at risk for hepatitis A infection (no anti-HAV) among young, US-born and non

  10. DEVELOPMENT FEATURES OF LEASING RELATIONS IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    Patimat A. Abdulkhalikova

    2017-01-01

    Full Text Available Abstract. Objectives Leasing, which is an alternative to traditional forms of investment for Russia, is currently among the most effective methods of financing construction organisations. Under conditions of shortage of available financial resources, leasing allows the modernisation of production to be carried out, modern equipment to be used or new production facilities to be opened in the shortest possible time. The purpose of the study is to comprehensively substantiate the specifics of leasing operations in construction and demonstrate its advantages as a tool for financing construction organisations. Methods The theoretical basis of the study was the fundamental provisions of economic, financial and management theory. During the process of research, logical, statistical and comparative analysis methods were used alongside expert evaluation and factor analysis approaches. Results For a leasing company whose purpose is to identify potential risk areas associated with the possibility of exceeding planned costs, it is recommended that a feasibility analysis be carried out prior to forming a loan portfolio. It is established that the transactions of a leasing company with a construction organisation can be presented as a separate investment project with a complex financial structure and a combination of interrelated long-term contracts. It is shown that the standardisation of principles of corporate governance and risk management is capable not only of reducing the susceptibility of a construction organisation to risk, but also of increasing the degree of trust on the part of customers and counterparties. Conclusion The expediency of using leasing in construction is due to the insufficient volume of private funds for the acquisition of equipment, which becomes particularly relevant against the background of rapidly aging facilities of construction organisations. Under conditions of largescale technical re-equipment, in which advanced

  11. 25 CFR 211.51 - Surrender of leases.

    Science.gov (United States)

    2010-04-01

    ... received by the superintendent or area director; (g) If oil, gas, or geothermal resources are being drained from the leased premises by a well or wells located on lands not included in the lease, the Secretary...

  12. Cost/Benefit Analysis of Leasing Versus Purchasing Computers

    National Research Council Canada - National Science Library

    Arceneaux, Alan

    1997-01-01

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

  13. FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

    OpenAIRE

    Snežana Miletić; Savka Vučković Milutinović

    2013-01-01

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

  14. 25 CFR 215.7 - Advertisement of sale of leases.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Advertisement of sale of leases. 215.7 Section 215.7 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.7 Advertisement of sale of leases. Upon authority being granted by...

  15. 24 CFR 982.603 - SRO: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false SRO: Lease and HAP contract. 982... Types Single Room Occupancy (sro) § 982.603 SRO: Lease and HAP contract. For SRO housing, there is a separate lease and HAP contract for each assisted person. ...

  16. 18 CFR 367.19 - Accounting for leases.

    Science.gov (United States)

    2010-04-01

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

  17. 7 CFR 765.252 - Lease of security.

    Science.gov (United States)

    2010-01-01

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

  18. 77 FR 40630 - Notice of Competitive Coal Lease Sale, Colorado

    Science.gov (United States)

    2012-07-10

    ..., COC-74219] Notice of Competitive Coal Lease Sale, Colorado AGENCY: Bureau of Land Management, Interior... in the Wadge Seam described below in Routt County, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act of 1920, as amended. DATES: The...

  19. An Auction-Based Spectrum Leasing Mechanism for Mobile Macro-Femtocell Networks of IoT

    Directory of Open Access Journals (Sweden)

    Xin Chen

    2017-02-01

    Full Text Available The Internet of Things (IoT is a vision of the upcoming society. It can provide pervasive communication between two or more entities using 4G-LTE (Long Term Evolution communication technology. In 4G-LTE networks, there are two important problems: helping manage the spectrum demands of IoT devices and achieving much more revenue with the limited resource. This paper proposes a pricing framework to investigate the spectrum leasing in mobile heterogeneous networks with single macrocell and multiple femtocells. We modeled the leasing procedure between the macrocell service provider (MSP and femtocell holders (FHs as an auction to motivate the MSP to lease its spectrum resource. All FHs act as the bidders, and the monopolist MSP acts as the auctioneer. In the auction, FHs submit their bids to rent the spectrum resource so that they can make a profit by selling it to their subscribers. The MSP determines the spectrum leasing amount and chooses the winning FHs by solving the dynamic programming-based 0–1 knapsack problem. In our proposed framework, we focus on the spectrum pricing strategy and revenue maximization of the MSP. The simulation results show that the proposed scheme provides effective motivation for the MSP to lease the spectrum to FHs, and both the MSP and FHs can benefit from spectrum leasing.

  20. An Auction-Based Spectrum Leasing Mechanism for Mobile Macro-Femtocell Networks of IoT.

    Science.gov (United States)

    Chen, Xin; Xing, Lei; Qiu, Tie; Li, Zhuo

    2017-02-16

    The Internet of Things (IoT) is a vision of the upcoming society. It can provide pervasive communication between two or more entities using 4G-LTE (Long Term Evolution) communication technology. In 4G-LTE networks, there are two important problems: helping manage the spectrum demands of IoT devices and achieving much more revenue with the limited resource. This paper proposes a pricing framework to investigate the spectrum leasing in mobile heterogeneous networks with single macrocell and multiple femtocells. We modeled the leasing procedure between the macrocell service provider (MSP) and femtocell holders (FHs) as an auction to motivate the MSP to lease its spectrum resource. All FHs act as the bidders, and the monopolist MSP acts as the auctioneer. In the auction, FHs submit their bids to rent the spectrum resource so that they can make a profit by selling it to their subscribers. The MSP determines the spectrum leasing amount and chooses the winning FHs by solving the dynamic programming-based 0-1 knapsack problem. In our proposed framework, we focus on the spectrum pricing strategy and revenue maximization of the MSP. The simulation results show that the proposed scheme provides effective motivation for the MSP to lease the spectrum to FHs, and both the MSP and FHs can benefit from spectrum leasing.

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

    Science.gov (United States)

    Yaskova, Natalia; Alekseeva, Tatyana

    2017-10-01

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

  2. 78 FR 76643 - Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental...

    Science.gov (United States)

    2013-12-18

    ...; MMAA104000] Atlantic Wind Lease Sale 3 (ATLW3) Commercial Leasing for Wind Power on the Outer Continental.... ACTION: Proposed Sale Notice for Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Maryland. SUMMARY: This document is the Proposed Sale Notice (PSN) for the sale of commercial wind...

  3. Leasing: una alternativa de financiamiento para PYMES

    OpenAIRE

    Bedjan, María Belén

    2008-01-01

    En la actualidad las pequeñas y medianas empresas encuentran dificultades para acceder a las líneas tradicionales de créditos bancarios. Por otro lado las empresas necesitan actualizarse constantemente para poder ser competitivas en el mercado. Es aquí donde el leasing nace como una alternativa de financiación para las PyMEs. Este trabajo pretendió demostrar la conveniencia financiera del leasing con respecto a los préstamos bancarios para la compra de maquinarias agrícolas ...

  4. LEASE AS INSTITUTE OF OBLIGATORY AND REAL RIGHTS

    Directory of Open Access Journals (Sweden)

    Damir Kontrec

    2016-01-01

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

  5. RESIDUAL VALUE RISK IN AUTOMOTIVE OPERATING LEASE CONTRACTS

    Directory of Open Access Journals (Sweden)

    Ivan Tot

    2017-01-01

    Full Text Available The subject of the research in this paper are automotive operating lease contracts in the Croatian business practice. The provisions of the general terms and conditions for operating lease contracts of the Croatian leasing companies are being analysed, particulary those relating to the rights and obligations of the parties to the contract after the operating lease contract was terminated and the motor vehicle returned to the lessor. The existence of three contractual models of the automotive operating lease contract in the Croatian business practice is established, which vary with regard to the assignment and the distribution of the residual value risk. Those contractual models are being compared with the two most common contractual models of automotive lease contracts in the Austrian and German business practice: the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment. On the basis of the results of this comparison, applicability of the legal solutions, developed in the Austrian and German jurisprudence and legal literature regarding the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment, to the automotive operating lease contract within the framework of Croatian law, is being examinded.

  6. International experience in the use of leasing relations in Ukraine

    Directory of Open Access Journals (Sweden)

    L.V. Mikhalchuk

    2015-09-01

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

  7. Advantage from Funding Durable Centers Leasing

    Directory of Open Access Journals (Sweden)

    Alina Zając

    2009-09-01

    Full Text Available In present market conditions huge number of businessmen has problems from gain over from banks capital on purchase of durable centers not only, but also on develop - ment and operating activity Individual can use with different forms funding investment, it which is between different leasing.

  8. Financier-led asset lease model

    NARCIS (Netherlands)

    Zhao, X.; Angelov, S.A.; Grefen, P.W.P.J.; Meersman, R.A.; Dillon, T.S.

    2010-01-01

    Nowadays, the business globalisation trend drives organisations to spread their business worldwide, which in turn generates vast asset demands. In this context, broader asset channels and higher financial capacities are required to boost the asset lease sector to meet the increasing asset demands

  9. Why your lease is an important asset.

    Science.gov (United States)

    Wood, Jason P; Wood, Patrick J

    2008-07-01

    The authors represent more than 3,500 dentists in California and have utilized their experience, knowledge and actual client examples to provide a thorough guide to protecting your future income and sale of your dental practice. This article is intended to provide an in-depth prospective of the value of the lease for your dental practice.

  10. 76 FR 78500 - Consumer Leasing (Regulation M)

    Science.gov (United States)

    2011-12-19

    ... BUREAU OF CONSUMER FINANCIAL PROTECTION 12 CFR Part 1013 [Docket No. CFPB-2011-0026] RIN 3170-AA06 Consumer Leasing (Regulation M) AGENCY: Bureau of Consumer Financial Protection. ACTION: Interim final rule... Protection Act (Dodd-Frank Act) transferred rulemaking authority for a number of consumer financial...

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

    Directory of Open Access Journals (Sweden)

    Almir Ljeskovica

    2014-06-01

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

  12. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    OpenAIRE

    Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

    2014-01-01

    Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow mo...

  13. An analysis of the buy-vs-lease decision.

    Science.gov (United States)

    Berlin, Jonathan W; Lexa, Frank J

    2006-02-01

    This article presents a financial model to analyze the buy-vs-lease decision. The model is constructed from the perspective of a lessee with an operating lease and uses the concept of net present value, which calculates the current value of predicted cash flows in the future. Predicted cash flows of an operating lease compared with buying are presented in the model, as is the after-tax borrowing rate, the appropriate discount rate used in a model of this type. The article also discusses nonfinancial factors that may influence the buy-vs-lease decision, including the need for flexibility in working capital and the anticipated technological obsolescence of equipment.

  14. EVALUAREA CONTRACTELOR DE LEASING LA NIVELUL ÎNTREPRINDERII

    Directory of Open Access Journals (Sweden)

    Mihaela Diaconu

    2011-01-01

    Full Text Available This paper outlines a framework for lease vs buy analysis. It also hightlines various aspectsof the lease/buy decision. The decision to lease or buy needs a comparison of alternativefinancing arrangements for the use of an asset. We provide a format for comparing netpresent value of the options, taking into account the analzsis of lease and buy using loans.Net present value is a more simple criterion to use in practice than dicounting costs, directlyreflecting the increasing value of the company as a result of its decision.

  15. 78 FR 59968 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Oregon...

    Science.gov (United States)

    2013-09-30

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

  16. 78 FR 760 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore New...

    Science.gov (United States)

    2013-01-04

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

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

    OpenAIRE

    Penttinen, Jussi

    2013-01-01

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

  18. A New Lease on Learning.

    Science.gov (United States)

    Anderson, Lorin W.; Pellicer, Leonard O.

    1993-01-01

    South Carolina has found that meaningful improvement in Chapter 1 schools requires taking six crucial steps: (1) set meaningful goals; (2) pay attention to school culture; (3) revamp the curriculum; (4) pick up the pace; (5) integrate learning objectives with the regular program; and (6) change teaching tactics. An insert summarizes changes…

  19. Financial Leasing: Problems and Prospects of Development in Ukraine

    Directory of Open Access Journals (Sweden)

    Ganna Gridina

    2017-09-01

    Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.

  20. Hanford Federal Facility state of Washington leased land

    International Nuclear Information System (INIS)

    1993-11-01

    This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys

  1. 12 CFR 714.4 - What are the lease requirements?

    Science.gov (United States)

    2010-01-01

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

  2. Hanford Federal Facility state of Washington leased land

    Energy Technology Data Exchange (ETDEWEB)

    1993-11-01

    This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys.

  3. FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION

    Directory of Open Access Journals (Sweden)

    Taras Sus

    2016-06-01

    Full Text Available The features of the modern development of the agricultural land lease market in Ukraine are considered. The possible two scenarios of development of land relations in the context of the moratorium on land sales and financial crisis are proposed. The basic directions of development of land relations and the threat of sale of agricultural land bypass the moratorium by perpetual lease transaction are considered. Because of the difficult economic conditions in Ukraine, devaluation of the national currency and decreasing of real rent, increasing poverty among the rural population perpetual lease agreements will gain more and more popularity. This creates dangerous tendencies for legal land quasi market organization in terms of the moratorium and in modern realities it is gaining popularity among large agricultural holdings. The increasing popularity of perpetual lease promotes the factor that land owners are able to obtain a large sum of money immediately after contract conclusion, but not in parts during the lease term. Inducing factors of such a scenario of land relations development and the gaps in legal support of agricultural reform are considered. Financial problems of ecological clean land lease and the ways of their solution are outlined. Key words: ecological agricultural production, lease, perpetual lease, rent, land  relations. JEL: Q 14, R 58

  4. Chemical Leasing business models and corporate social responsibility.

    Science.gov (United States)

    Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco

    2014-11-01

    Chemical Leasing is a service-oriented business model that shifts the focus from increasing sales volume of chemicals towards a value-added approach. Recent pilot projects have shown the economic benefits of introducing Chemical Leasing business models in a broad range of sectors. A decade after its introduction, the promotion of Chemical Leasing is still predominantly done by the public sector and international organizations. We show in this paper that awareness-raising activities to disseminate information on this innovative business model mainly focus on the economic benefits. We argue that selling Chemical Leasing business models solely on the grounds of economic and ecological considerations falls short of branding it as a corporate social responsibility initiative, which, for this paper, is defined as a stakeholder-oriented concept that extends beyond the organization's boundaries and is driven by an ethical understanding of the organization's responsibility for the impact of its business activities. For the analysis of Chemical Leasing business models, we introduce two case studies from the water purification and metal degreasing fields, focusing on employees and local communities as two specific stakeholder groups of the company introducing Chemical Leasing. The paper seeks to demonstrate that Chemical Leasing business models can be branded as a corporate social responsibility initiative by outlining the vast potential of Chemical Leasing to improve occupational health and safety and to strengthen the ability of companies to protect the environment from the adverse effects of the chemicals they apply.

  5. Aspects of royalty clauses inside freehold oil and gas leases

    International Nuclear Information System (INIS)

    Hughes, N.T.

    1998-01-01

    Some of the most common royalty clauses currently used are discussed with particular emphasis on the CAPL 88 and the CAPL 91 petroleum and natural gas lease forms and the provisions regarding lessors and lessees. The problems regarding their practical applications are described. The legal status of a royalty inside a freehold oil and gas lease is also examined. 4 refs

  6. Dealing with Operating Leases in Valuation

    OpenAIRE

    Aswath Damodaran

    1999-01-01

    Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the most part, is true, there is a significant exception. When a firm leases an asset, the accounting treatment of the expense depends upon whethe...

  7. 12 CFR 714.10 - What other laws must you comply with when engaged in leasing?

    Science.gov (United States)

    2010-01-01

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

  8. 30 CFR 285.437 - When can my lease or grant be canceled?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When can my lease or grant be canceled? 285.437... Administration Lease Or Grant Cancellation § 285.437 When can my lease or grant be canceled? (a) The Secretary will cancel any lease or grant issued under this part upon proof that it was obtained by fraud or...

  9. 25 CFR 213.6 - Leases for minerals other than oil and gas.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Leases for minerals other than oil and gas. 213.6 Section 213.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... Leases for minerals other than oil and gas. Uncontested mining leases for minerals other than oil and gas...

  10. 12 CFR 714.7 - What are the insurance requirements applicable to leasing?

    Science.gov (United States)

    2010-01-01

    ... to leasing? 714.7 Section 714.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.7 What are the insurance requirements applicable to leasing? (a) You must maintain a contingent liability insurance policy with an endorsement for leasing or be named as...

  11. 30 CFR 285.210 - How does MMS initiate the competitive leasing process?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How does MMS initiate the competitive leasing... OCS Renewable Energy Leases Competitive Lease Process § 285.210 How does MMS initiate the competitive leasing process? The MMS may publish in the Federal Register a public notice of Request for Interest to...

  12. 30 CFR 285.436 - Can MMS require lease or grant contraction?

    Science.gov (United States)

    2010-07-01

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

  13. 30 CFR 285.202 - What types of leases will MMS issue?

    Science.gov (United States)

    2010-07-01

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

  14. 25 CFR 215.6 - Applications for leases; consent of Indian owners.

    Science.gov (United States)

    2010-04-01

    ... a new lease be executed and delivered (or advertised for sale to the highest bidder) unless the... be personally incompetent to transact ordinary business affairs, has agreed to the terms of said lease or the terms under which said lease is advertised for lease, except in cases where the land is...

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

    Science.gov (United States)

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

    2006-12-01

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

  16. Remedying breaches or non-performance of the lease

    International Nuclear Information System (INIS)

    Sali, L.M.

    1998-01-01

    This paper discusses how natural gas and petroleum leases should be handled in the event of a dispute or non-performance, particularly in cases when the original parties to the lease have assigned their interests to others, which is currently a common practice. The most obvious concern is premature termination or default which, however, can be easily prevented by paying all delay rentals in a timely fashion, and at the proper address. In other types of default, most leases in use today contain a default clause which requires the party that asserts the existence of a default to serve notice to the party allegedly in default. Remedying the default is permitted, as it is in many other contracts. Interruptions in production is a frequent occasion for claiming default and many leases deal with shut-in production in special ways, but care must be exercised in interpreting the lease in question, for if there is an intention by the lessee to shut-in production due to economic or other considerations after the primary term expires there is virtually no way to bring that lease back to life, unless the facts clearly show that the parties knowingly effectively constructed a new lease

  17. Chemical leasing in the context of sustainable chemistry.

    Science.gov (United States)

    Moser, Frank; Karavezyris, Vassilios; Blum, Christopher

    2015-05-01

    Chemical leasing is a new and innovative approach of selling chemicals. It aims at reducing the risks emanating from hazardous substances and ensuring long-term economic success within a global system of producing and using chemicals. This paper explores how, through chemical leasing, the consumption of chemicals, energy, resources and the generation of related wastes can be reduced. It also analyses the substitution of hazardous chemicals as a tool to protect environmental, health and safety and hence ensure compliance with sustainability criteria. For this, we are proposing an evaluation methodology that seeks to provide an answer to the following research questions: (1) Does the application of chemical leasing promote sustainability in comparison to an existing chemicals production and management system? 2. If various chemical leasing project types are envisaged, which is the most promising in terms of sustainability? The proposed methodology includes a number of basic goals and sub-goals to assess the sustainability for eight different chemical leasing case studies that have been implemented both at the local and the national levels. The assessment is limited to the relative assessment of specific case studies and allows the comparisons of different projects in terms of their relative contribution to sustainable chemistry. The findings of our assessment demonstrate that chemical leasing can be regarded as promoting sustainable chemistry in five case studies with certainty. However, on the grounds of our assessment, we cannot conclude with certainty that chemical leasing has equivalent contribution to sustainable chemistry in respect of three further case studies.

  18. Construction permit of nuclear power plants in case of leasing

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

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

  19. The Leasing Contract. Harmonizing National Legislation with the Lease Specific International Norms

    Directory of Open Access Journals (Sweden)

    Gheorghe Dinu

    2016-05-01

    Full Text Available By elaborating the proposed work, we want to bring theoretical contributions and enter a scientific domain which may not be at the beginning of its course to Romanian society, but which we consider to be able to handle improvements under doctrinaire and practical aspects. Objectively, we intend to reinforce the “statute” of leasing operations on a national level, operations which are still searching for their own identity, lacking any “legacy” gained from experience or historical post-December accumulations, and what has been gained has been assumed in a rush, under the influence of the Romanian society’s processes of democratization and European integration and are mechanical accumulations/teachings which resulted from the enforcement and necessity of complying with certain treaties and agreements which have not been sufficiently analyzed. Because they were taken in fractions, a series of norms resulted, lacking the consistency and sufficiency needed to improve education in the leasing domain, which has often led to contractual imbalances and a considerable decrease of the leasing market in Romania.

  20. 30 CFR 282.15 - Cancellation of leases.

    Science.gov (United States)

    2010-07-01

    ... lease would probably cause serious harm or damage to life (including fish and other aquatic life), to... due to the failure of one or more partners to exercise due diligence, the innocent parties shall have...

  1. The application of chemical leasing business models in Mexico.

    Science.gov (United States)

    Schwager, Petra; Moser, Frank

    2006-03-01

    To better address the requirements of the changing multilateral order, the United Nations Industrial Development Organization (UNIDO) Cleaner Production Programme, in 2004, developed the new Sustainable Industrial Resource Management (SIRM) approach. This approach is in accordance with the principles decided at the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro, Brazil in 1992. Unlike the traditional approaches to environmental management, the SIRM concept captures the idea of achieving sustainable industrial development through the implementation of circular material and energy flows in the entire production chain and reduction of the amount of material and energy used with greater efficiency solutions. The SIRM approach seeks to develop new models to encourage a shift from selling products to supplying services, modifying, in this manner, the supplier/user relationship and resulting in a win-win situation for the economy and the environment. Chemical Leasing represents such a new service-oriented business model and is currently being promoted by UNIDO's Cleaner Production Programme. MAIN FEATURES. One of the potential approaches to address the problems related to ineffective use and over-consumption of chemicals is the development and implementation of Chemical Leasing business models. These provide concrete solutions to the effective management of chemicals and on the ways negative releases to the environment can be reduced. The Chemical Leasing approach is a strategy that addresses the obligations of the changing international chemicals policy by focusing on a more service-oriented strategy. Mexico is one of the countries that were selected for the implementation of UNIDO's demonstration project to promote Chemical Leasing models in the country. The target sector of this project is the chemical industry, which is expected to shift their traditional business concept towards a more service and value-added approach. This is

  2. 29 CFR 779.306 - Leased departments not separate establishments.

    Science.gov (United States)

    2010-07-01

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

  3. 30 CFR 256.8 - Leasing maps and diagrams.

    Science.gov (United States)

    2010-07-01

    ... OIL AND GAS IN THE OUTER CONTINENTAL SHELF Outer Continental Shelf Oil, Gas, and Sulphur Management... any lease is offered or issued an area may be (1) withdrawn from disposition pursuant to section 12(a...

  4. El leasing financiero internacional en el tratado UNIDROIT

    OpenAIRE

    Flores Doña, Mª Sierra

    1998-01-01

    El Tratado UNIDROIT se refiere al contrato de leasing financiero internacional, esto es, al celebrado entre una Sociedad de leasing y un empresario con establecimientos (principal o secundario) situados en el territorio de dos Estados contratantes y caracterizado porque la primera adquiere elementos integrantes del patrimonio empresarial a un fabricante, según las instrucciones recibidas por su cliente y a quien se le entregará para su uso a cambio del pago de cuotas períodicas, al margen de ...

  5. Dynamic interaction between markets for leasing and selling automobiles

    OpenAIRE

    Andrikopoulos, Athanasios; Markellos, Raphael N.

    2015-01-01

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

  6. Telecommunications Circuit Allocation Programs - Kansas City Area

    National Research Council Canada - National Science Library

    Thomas, William

    1994-01-01

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

  7. Global Inequalities in Youth Mortality, 2007-2012

    Directory of Open Access Journals (Sweden)

    Gopal K. Singh, PhD

    2015-03-01

    Full Text Available Objectives: There is limited cross-national research on youth mortality. We examined age- and gender variations in all-cause mortality among youth aged 15-34 years across 52 countries. Methods: Using the 2014 WHO mortality database, mortality rates for all countries were computed for the latest available year between 2007 and 2012. Rates, rate ratios, and ordinary least squares (OLS and Poisson regression were used to analyze international variation in mortality. Results: Mortality rates among youth aged 15-34 years varied from a low of 28.4 deaths per 100,000 population for Hong Kong to a high of 250.6 for Russia and 619.1 for South Africa. For men aged 15-34, Singapore and Hong Kong had the lowest mortality rates (≈40 per 100,000, compared with South Africa and Russia with rates of 589.7 and 383.3, respectively. Global patterns in mortality among women were similar. Youth aged 15-24 in South Africa had 14 times higher mortality and those in the Philippines, Mexico, Russia, Colombia, and Brazil had 5-7 times higher mortality than those in Hong Kong. Youth aged 25-34 in Russia and South Africa had, respectively, 10 and 29 times higher mortality than their counterparts in Hong Kong. United States (US had the 12th highest mortality rate among youth aged 15-24 and the 13th highest rate among youth aged 25-34. Overall, the US youth had 2-3 times higher rates of mortality than their counterparts in many industrialized countries including Hong Kong, Singapore, Netherlands, Switzerland, Germany, Norway, and Sweden. Income inequality, unemployment rate, and human development explained 50-66% of the global variance in youth mortality. Compared to the countries with low unemployment and income inequality and high human development levels, countries with high unemployment and income inequality and low human development had, respectively, 343%, 213%, and 205% higher risks of youth mortality. Conclusions and Global Health Implications: Marked international disparities in youth all-cause mortality largely reflect differences in violence and injury deaths and in such risk factors as unemployment, income inequality, human development, and alcohol consumption. The US ranks in the upper quartile of all-cause mortality, with youth in Canada and many western industrialized countries showing significantly lower mortality risks than the US youth.

  8. Global Inequalities in Youth Mortality, 2007-2012

    Science.gov (United States)

    Singh, Gopal K.; Lokhande, Anagha; Azuine, Romuladus E.

    2015-01-01

    Objectives: There is limited cross-national research on youth mortality. We examined age-and gender-variations in all-cause mortality among youth aged 15-34 years across 52 countries. Methods: Using the 2014 WHO mortality database, mortality rates for all countries were computed for the latest available year between 2007 and 2012. Rates, rate ratios, and ordinary least squares (OLS) and Poisson regression were used to analyze international variation in mortality. Results: Mortality rates among youth aged 15-34 years varied from a low of 28.4 deaths per 100,000 population for Hong Kong to a high of 250.6 for Russia and 619.1 for South Africa. For men aged 15-34, Singapore and Hong Kong had the lowest mortality rates (≈40 per 100,000), compared with South Africa and Russia with rates of 589.7 and 383.3, respectively. Global patterns in mortality among women were similar. Youth aged 15-24 in South Africa had 14 times higher mortality and those in the Philippines, Mexico, Russia, Colombia, and Brazil had 5-7 times higher mortality than those in Hong Kong. Youth aged 25-34 in Russia and South Africa had, respectively, 10 and 29 times higher mortality than their counterparts in Hong Kong. United States (US) had the 12th highest mortality rate among youth aged 15-24 and the 13th highest rate among youth aged 25-34. Overall, the US youth had 2-3 times higher rates of mortality than their counterparts in many industrialized countries including Hong Kong, Singapore, Netherlands, Switzerland, Germany, Norway, and Sweden. Income inequality, unemployment rate, and human development explained 50-66% of the global variance in youth mortality. Compared to the countries with low unemployment and income inequality and high human development levels, countries with high unemployment and income inequality and low human development had, respectively, 343%, 213%, and 205% higher risks of youth mortality. Conclusions and Global Health Implications: Marked international disparities in youth all-cause mortality largely reflect differences in violence and injury deaths and in such risk factors as unemployment, income inequality, human development, and alcohol consumption. The US ranks in the upper quartile of all-cause mortality, with youth in Canada and many western industrialized countries showing signifi cantly lower mortality risks than the US youth. PMID:27621986

  9. Fishing Revenue-Intensity Raster Database, 2007-2012

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These revenue-intensity rasters were built as part of an effort to improve upon the spatial precision of self-reported Vessel Trip Report (VTR) fishing locations....

  10. Central Gulf of Mexico lease sale draws weak industry response

    International Nuclear Information System (INIS)

    Koen, A.D.

    1992-01-01

    This paper reports that interest in oil and gas leases in the Gulf of Mexico continued spiraling downward at the latest Minerals Management Service offshore sale. Companies participating in Outer Continental Shelf Sale 139 last week in New Orleans offered 196 bids for 151 blocks in the central Gulf of Mexico. MMS offered 5,213 blocks for lease. The number of tracts receiving bids was the fewest at a central gulf lease sale since 114 tracts garnered high bids totaling $146.4 million at Sale 104 in April 1986. Apparent high bids in Sale 139 totaled $56,195,552, and all bids offered totaled just $65,300,864. Both bidding totals were the lowest in a Gulf of Mexico lease sale since MMS began area-wide gulf leasing at Sale 72 in May 1983. Only 64 of 93 qualified companies participated in Sale 139. Fifty-five companies offered apparent winning bids. By comparison, 123 companies at central gulf lease Sale 131 in March 1991 offered 637 bids totaling $320.5 million for 464 tracts. Apparent high bids last spring totaled $259.9 million. At central gulf lease Sale 123 in March 1990, high bids totaled $427.4 million for 538 tracts. In that sale, BP Exploration Inc. led all bidders, exposing $78 million in 79 high bids, including 60 for deepwater tracts. Since then, interest in deepwater tracts has waned in part because of sagging oil and gas prices as U.S. operators sought bigger prospects outside the U.S. Ironically, Sale 139 was dominated by the U.S. subsidiary of an Italian holding company

  11. 41 CFR 102-73.130 - When may Federal agencies consider acquiring leases with purchase options?

    Science.gov (United States)

    2010-07-01

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

  12. Analisis Yuridis Tentang Berlakunya Force Majeur Terhadap Wanprestasi Dalam Kontrak Leasing

    OpenAIRE

    Sidauruk, Masnur

    2011-01-01

    Dengan berkembangnya kegiatan ekonomi nasional, maka berkembang jugalah kegiatan masyarakat dalam bidang usaha ekonomi. Kegiatan usaha yang saat ini banyak berkembang di masyarakat adalah sewa guna usaha atau yang biasa disebut dengan leasing. Leasing adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara Sewa Guna Usaha dengan hak opsi (Finance Lease) maupun Sewa Guna Usaha tanpa hak opsi (Operating Lease) untuk digunakan oleh Penyewa Guna Usaha (Lessee) selama jangka w...

  13. The Commercial Office Market and the Markup for Full Service Leases

    OpenAIRE

    Jonathan A. Wiley; Yu Liu; Dongshin Kim; Tom Springer

    2014-01-01

    Because landlords assume all of the operating expense risk, rents for gross leases exceed those for net leases. The markup, or spread, for gross leases varies between properties and across markets. Specifically, the markup is expected to increase with the cost of real estate services at the property, and to be influenced by market conditions. A matching procedure is applied to measure the services markup as the percentage difference between the actual rent on a gross lease relative to the act...

  14. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    Directory of Open Access Journals (Sweden)

    Horvat Ivan

    2014-09-01

    Full Text Available Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow models for fraud detection in leasing. The decision tree method was used for creating a classification model, and the CHAID algorithm was deployed. Results: The decision tree model has indicated that the object of the leasing agreement had the strongest impact on the probability of fraud. Conclusions: In order to enhance the probability of the developed model, it would be necessary to develop software that would enable automated, quick and transparent retrieval of data from the system, processing according to the rules and displaying the results in multiple categories.

  15. 13 CFR 120.871 - Leasing part of Project Property to another business.

    Science.gov (United States)

    2010-01-01

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

  16. 30 CFR 285.408 - May I assign my lease or grant interest?

    Science.gov (United States)

    2010-07-01

    ... RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF Lease and Grant... application to MMS. The assignment application must include: (1) The MMS-assigned lease or grant number; (2) A... required financial assurance. (c) If you submit an application to assign a lease or grant, you will...

  17. 24 CFR 982.616 - Shared housing: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  18. 24 CFR 982.607 - Congregate housing: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Congregate housing: Lease and HAP... Types Congregate Housing § 982.607 Congregate housing: Lease and HAP contract. For congregate housing, there is a separate lease and HAP contract for each assisted family. ...

  19. 24 CFR 982.611 - Group home: Lease and HAP contract.

    Science.gov (United States)

    2010-04-01

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

  20. 43 CFR 19.8 - Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest...

    Science.gov (United States)

    2010-10-01

    ... patents, and mineral leasing within National Forest Wilderness. 19.8 Section 19.8 Public Lands: Interior... § 19.8 Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest... locations, mineral patents, and mineral leasing within National Forest Wilderness are contained in parts...

  1. 12 CFR 714.2 - What are the permissible leasing arrangements?

    Science.gov (United States)

    2010-01-01

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

  2. 12 CFR 714.6 - Are you required to retain salvage powers over the leased property?

    Science.gov (United States)

    2010-01-01

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

  3. Farm Equipment Leasing. A New Financial Strategy. Staff Report No. AGES870302.

    Science.gov (United States)

    Serletis, William S.

    For farmers with high debt/asset ratios, leasing is an attractive option for securing the use of farm machinery. Under the current tax laws, financial leasing carries lower after-tax costs than loan purchasing. By size, farms with more than $500,000 in sales had the highest proportion of U.S. expenditures for farm equipment leasing. By region, the…

  4. 30 CFR 203.63 - Does my application have to include all leases in the field?

    Science.gov (United States)

    2010-07-01

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

  5. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...

  6. 75 FR 32221 - Whirlpool Corporation, Evansville Division, Including On-Site Leased Workers from Andrews...

    Science.gov (United States)

    2010-06-07

    ..., Evansville Division, Including On-Site Leased Workers from Andrews International, Inc., Evansville, IN... that workers leased from Andrews International, Inc. were employed on-site at the Evansville, Indiana... findings, the Department is amending this certification to include leased workers from Andrews...

  7. 75 FR 41895 - Whirlpool Corporation, Evansville Division, Including On-Site Leased Workers From Andrews...

    Science.gov (United States)

    2010-07-19

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

  8. 76 FR 26178 - Modifications to Treatment of Aircraft and Vessel Leasing Income

    Science.gov (United States)

    2011-05-06

    ... Modifications to Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS... final regulations addressing the treatment of certain income and assets related to the leasing of... controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign...

  9. 49 CFR 604.8 - Leasing FTA funded equipment and drivers.

    Science.gov (United States)

    2010-10-01

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

  10. 30 CFR 285.231 - How will MMS process my unsolicited request for a noncompetitive lease?

    Science.gov (United States)

    2010-07-01

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

  11. 12 CFR 616.6300 - Leasing policies, procedures, and underwriting standards.

    Science.gov (United States)

    2010-01-01

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

  12. 36 CFR 18.5 - May property be leased without receiving fair market value rent?

    Science.gov (United States)

    2010-07-01

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

  13. Land lease contract and prior right of lessee to concluding the new land lease contract - case of Slovakia

    Directory of Open Access Journals (Sweden)

    Anna Bandlerová

    2016-12-01

    Full Text Available Land lease is one of the few possible ways to use the agricultural land effectively. This is caused by problems in the proprietary and user relationships, therefore the agricultural land lease and its legal regulation is especially important for Slovakia. This paper deals with the selected legal arrangements related to the agricultural land lease in Slovakia with an objective to identify application problems faced by lessees and lessors of agricultural land. When regulating the agricultural land lease relationships, the Slovak law maker prefers dispositive legal norms. However, this method is rarely used in the application practice. Contracting parties often focus only on obligatory characters of the contract, relying on the legal text of dispositive provisions. The legal arrangement of the lessee’s prior right to sign the new lease contract attracts a particular attention. Current legal regulation of this lessee’s right seems to be unenforceable; on the other hand, it collides with the basic human rights. This provision needs to be either cancelled or adjusted so that it achieves the objective defined by the law maker and so that it is legally enforceable in compliance with superior legal norms.

  14. Environmental Assessment of Beale AFB Grazing Lease Program

    Science.gov (United States)

    2012-12-01

    Beale AFB will use livestock (cattle, sheep and goats ) on its properties throughout the year as needed for the control of noxious weeds, reduction...initiating a wildfire. California Farm Bureau Federation policy recognizes that grazing is the most practical and environmentally acceptable way to...Site Monitoring Well Installation and Annual Targeted Goat Grazing Project, Placer County, California. 21 September 2011.  

  15. Gulf-Wide Information System, Environmental Sensitivity Index Oyster Leases, Geographic NAD83, LDWF (2001) [esi_oyster_lease_LDWF_2001

    Data.gov (United States)

    Louisiana Geographic Information Center — This data set contains Environmental Sensitivity Index (ESI) oyster leases data of coastal Louisiana. The ESI is a classification and ranking system, which...

  16. 24 CFR 882.511 - Lease and termination of tenancy.

    Science.gov (United States)

    2010-04-01

    ... CFR part 5, subpart L, in all cases where domestic violence, dating violence, or stalking, or criminal activity directly related to domestic violence, dating violence, or stalking is involved or claimed to be... prohibited by HUD. (2) The lease must provide that drug-related criminal activity engaged in on or near the...

  17. 7 CFR 3560.408 - Lease of security property.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Lease of security property. 3560.408 Section 3560.408 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF... facilities related to a housing project (e.g., central kitchens, recreation facilities, laundry rooms, and...

  18. Scooter Leasing : A Cradle-to-Cradle Sound Strategy?

    NARCIS (Netherlands)

    Peters, F.H.J.; De Brito, M.P.

    2010-01-01

    This article investigates the application of the Cradle-to-Cradle approach to the electric scooter vehicle, and how the concept of leasing can be used as a means to make it operational. This research is a result of a research project with Eco-Movement, a Dutch firm currently selling electric

  19. 78 FR 48343 - Reporting and Paying Royalties on Federal Leases

    Science.gov (United States)

    2013-08-08

    ... Federal Government may benefit because (1) the reduced burden of reporting may extend the life on marginal... its leases in the unit or communitization agreement. These imbalances led to numerous questions about... a member of such staff is required to perform work on a specific case. Section 304(b) of FLPMA...

  20. Leases – Public Discussion of a New Common Standard

    OpenAIRE

    Valášková, Mariana

    2011-01-01

    The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders

  1. 76 FR 64099 - Notice of Competitive Coal Lease Sale, Wyoming

    Science.gov (United States)

    2011-10-17

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

  2. Buying and leasing real estate for veterinary hospitals.

    Science.gov (United States)

    Salzsieder, Karl R

    2006-03-01

    The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.

  3. 32 CFR 644.135 - Lease authorization and approvals.

    Science.gov (United States)

    2010-07-01

    ... work to the Government for the expected life of the lease shall be less than the cost of alternative... geographical area in which the availability of Government-owned space was surveyed, together with reasons for limiting the area. The mission is to be set forth in detail, along with the reason(s) why space in this...

  4. Leasing Retirees: Smart Business or Gaming the System?

    Science.gov (United States)

    Lawton, Stephen B.

    2009-01-01

    In April 2009, a high school principal in a large Arizona school district met individually with 18 of his most senior teachers to inform them that they would not have a job the following year. Why didn't tenure protect them from wholesale dismissal? The answer is they all had one thing in common: they were retirees who had been leased or hired…

  5. RELATIVE PROLIFERATION RISKS FOR NUCLEAR FUEL LEASING ARRANGEMENT

    International Nuclear Information System (INIS)

    CHENG, L.Y.; YUE, M.; BARI, R.A.

    2007-01-01

    The present study demonstrates a probabilistic approach to quantify the proliferation risks of fuel leasing and recycling. A Markov model approach is applied to evaluate the probability of proliferation success by diversion or theft. Proliferation risk is calculated as a product of the probability of success and the corresponding consequences

  6. 47 CFR 76.975 - Commercial leased access dispute resolution.

    Science.gov (United States)

    2010-10-01

    ... declaration and the party submitting the protected material. The Commission has full authority to fashion... leased access complaint within 90 days of the close of the pleading cycle. (2) The Media Bureau, after... the proposals or choose to fashion its own remedy. (i) During the pendency of a dispute, a party...

  7. Lessee's obligations under the oil and gas lease

    International Nuclear Information System (INIS)

    Malcolm, R.T.

    1998-01-01

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

  8. 26 CFR 48.4217-1 - Lease considered as sale.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... article by a manufacturer, producer, or importer shall be considered a sale of the article. The term “lease” means a contract or agreement, written or verbal, which gives the lessee an exclusive, continuous...

  9. Lease accounting trouble looms for corporate real estate management

    NARCIS (Netherlands)

    Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.

    2014-01-01

    Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.

  10. 77 FR 1743 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

    Science.gov (United States)

    2012-01-11

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

  11. 76 FR 7881 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

    Science.gov (United States)

    2011-02-11

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

  12. 78 FR 6140 - Discount Rates for Cost-Effectiveness Analysis of Federal Programs

    Science.gov (United States)

    2013-01-29

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

  13. 30 CFR 203.71 - How does MMS allocate a field's suspension volume between my lease and other leases on my field?

    Science.gov (United States)

    2010-07-01

    ... RATES OCS Oil, Gas, and Sulfur General Royalty Relief for Pre-Act Deep Water Leases and for Development... or post-November 2000 deep water lease to your field after we approve your application We will not..., or the minimum suspension volume of the authorized field, whichever is greater (i) You toll the time...

  14. The Growing Importance and Value Implications of Recreational Hunting Leases to Agricultural Land Investors in America

    OpenAIRE

    John S. Baen

    1997-01-01

    This study considers the evolution and explosion growth of recreational hunting leases in America. The traditional European practice of leasing rural lands for the exclusive rights of tenants to hunt and fish is now an important revenue source for American agricultural land investors/owners. Hunting lease income can enhance value to the point that recreation becomes the highest and best use of rural land for both the market and income approaches to valuation. This study offers new perspective...

  15. Competitive bidding for OCS leases and environmental risk

    International Nuclear Information System (INIS)

    Englin, J.E.; Klan, M.S.

    1990-01-01

    In the last few years, the role of environment has become increasingly contentious in the process of competitive bidding for exploration and development rights of offshore petroleum leases in the outer continental shelf (OCS). Although an extensive literature exists on OCS leasing per se, relatively little work focuses on the role of environmental factors. This paper examines the effect on environmental risk on the number of firms (or joint ventures) entering bids for a given tract, which relates to the effective competition for the tracts. The next section outlines a theoretical model of bidding behavior under environmental risk. The third section presents the data used to estimate the model. The fourth section gives empirical results of an analysis of Sale No. 42, conducted in 1979 for Georges Bank in the North Atlantic. The last section provides concluding remarks

  16. LEASE AGREEMENTS FINANCIAL REPORTING ISSUES ACCORDING TO THE INTERNATIONAL STANDARDS

    Directory of Open Access Journals (Sweden)

    Marina MAISURADZE

    2016-08-01

    Full Text Available On January 13th 2016, the Board for International Accounting Standards  published the  new International Standard 16 of Financial Reporting,   named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.

  17. The Feasibility of Solar Panel Leasing in Finland

    OpenAIRE

    Nyberg, Nico

    2016-01-01

    The aim of this thesis was to analyse the feasibility of solar panel leasing in Finland. The research was conducted using the exploratory research design, utilizing both qualitative and quantitative data. The data was collected from secondary sources, e.g. industry reports, government publications, and newspaper articles. During the literature review, methods for answering the thesis question were recognized. The chosen method was to analyse the market and industry feasibility, product or ser...

  18. Competitive Analysis for Online Leasing Problem with Compound Interest Rate

    OpenAIRE

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

    2011-01-01

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

  19. Battery Ownership Model - Medium Duty HEV Battery Leasing & Standardization

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-12-01

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

  20. Case studies of geothermal leasing and development on federal lands

    Energy Technology Data Exchange (ETDEWEB)

    Trummel, Marc

    1978-09-29

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

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

    Science.gov (United States)

    Gritta, Richard D.; Lippman, Ellen J.

    2003-01-01

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

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

    Science.gov (United States)

    Mead, Walter J.; Sorensen, Philip Edward

    1980-01-01

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

  3. Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2012-01-01

    Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence. It is realized through a series of sub-projects aimed at short-term or long-term period. Revenue recognition and lease reporting projects represent priority areas of convergence. The issue of leases belongs to one of the areas in which there have been, after a relatively long time, criticized the very principles applied in international accounting standards. The result of the convergence activities should be the creation of such methodological approaches of reporting the lease contracts on the side of lessee and then lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the execution or non execution of the transfer of risks and benefits associated with the lease to the lessee. The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affected by this change of methodology (balance sheet, income statement. Subsequently, it is evaluated also the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach.

  4. Nuclear Fuel Leasing, Recycling and proliferation: Modeling a Global View

    International Nuclear Information System (INIS)

    Crozat, M P; Choi, J; Reis, V H; Hill, R

    2004-01-01

    On February 11, 2004, U.S. President George W. Bush, in a speech to the National Defense University stated: ''The world must create a safe, orderly system to field civilian nuclear plants without adding to the danger of weapons proliferation. The world's leading nuclear exporters should ensure that states have reliable access at reasonable cost to fuel for civilian reactors, so long as those states renounce enrichment and reprocessing. Enrichment and reprocessing are not necessary for nations seeking to harness nuclear energy for peaceful purposes.'' This concept would require nations to choose one of two paths for civilian nuclear development: those that only have reactors and those that contain one or more elements of the nuclear fuel cycle, including recycling. ''Fuel cycle'' states would enrich uranium, manufacture and lease fuel to ''reactor'' states and receive the reactor states' spent fuel. All parties would accede to stringent security and safeguard standards, embedded within a newly invigorated international regime. Reactor states would be relieved of the financial, environmental (and political) burden of enriching and manufacturing fuel and dealing with spent fuel. Fuel cycle states would potentially earn money on leasing the fuel and perhaps on sales of reactors to the reactor states. Such a leasing concept is especially interesting in scenarios which envision growth in nuclear power, and an important consideration for such a nuclear growth regime is the role of recycling of civilian spent fuel. Recycling holds promise for improved management of spent fuel and efficient utilization of resources, but continues to raise the specter of a world with uncontrolled nuclear weapons proliferation. If done effectively, a fuel-leasing concept could help create a political and economic foundation for significant growth of clean, carbon-free nuclear power while providing a mechanism for significant international cooperation to reduce proliferation concern. This

  5. 36 CFR 228.104 - Consideration of requests to modify, waive, or grant exceptions to lease stipulations.

    Science.gov (United States)

    2010-07-01

    ... Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Oil and Gas Resources Leasing § 228... led the Forest Service to require the inclusion of the stipulation in the lease can be met without...

  6. THE USE EFFICIENCY OF FINANCIAL LEASING FOR THE RENEWAL OF FIXED CAPITAL OF THE RAILWAY INDUSTRY ENTERPRISES

    Directory of Open Access Journals (Sweden)

    V. I. Strilets

    2009-12-01

    Full Text Available In the article the dynamics of development and global structure of the leasing market are analyzed, the advantages of using the financial leasing for upgrading the fixed capital of railway industry are formulated.

  7. 77 FR 14832 - Plumchoice, Inc., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing...

    Science.gov (United States)

    2012-03-13

    ...., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing, and Technisource..., Insight Global Staffing, and Technisource, Scarborough, Maine. The workers are engaged in activities... leased workers from Balance Staffing, Insight Global Staffing, and Technisource, Scarborough, Maine, who...

  8. Finanční leasing z pohledu nájemce dle české legislativy a IFRS

    OpenAIRE

    Ťápalová, Hana

    2008-01-01

    The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing from the leaseholder's point of view. The first part is focused on theoretical background of the financial leasing regulated by Czech legislation. It also describes financial leasing in light of accounting (evaluation and evidence, reporting leasing or advance payment) and taxes (corporation income tax, VAT and other ones). The second part is focused on International Financia...

  9. How to electrify more of the public to lease electric vehicles

    Energy Technology Data Exchange (ETDEWEB)

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

    2000-07-01

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

  10. 76 FR 19466 - Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable...

    Science.gov (United States)

    2011-04-07

    ... Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable Staffing, and Third Dimension Waverly, OH; Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network... Group including on-site leased workers from Reserves Network, Jackson, Ohio. The workers produce...

  11. 75 FR 20390 - Robert Bosch LLC, Including On-Site Leased Workers From Bosch Management Services North America...

    Science.gov (United States)

    2010-04-19

    ...-site leased workers of Bosch Management Services North America, South Haven Community Hospital... leased workers of Bosch Management Services North America, South Haven Community Hospital, Huffmaster Inc..., Including On-Site Leased Workers From Bosch Management Services North America, South Haven Community...

  12. 75 FR 55613 - Dupont Teijin Films Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC...

    Science.gov (United States)

    2010-09-13

    ... Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC; Amended Certification... Teijin Films, including on-site leased workers from Schenkers Logistics, Inc., Florence, South Carolina... leased workers of Schenkers Logistics, Inc., Florence, South Carolina, who became totally or partially...

  13. 41 CFR 102-73.170 - What types of special purpose space may the Department of Agriculture lease?

    Science.gov (United States)

    2010-07-01

    ... purpose space may the Department of Agriculture lease? 102-73.170 Section 102-73.170 Public Contracts and... § 102-73.170 What types of special purpose space may the Department of Agriculture lease? The Department of Agriculture is delegated the authority to lease the following types of special purpose space: (a...

  14. 41 CFR 102-72.30 - What are the different types of delegations related to real estate leasing?

    Science.gov (United States)

    2010-07-01

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

  15. 76 FR 18778 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases MTM 89460, MTM 89461, MTM 89467...

    Science.gov (United States)

    2011-04-05

    ... that affect these lands. The lessee agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease... leases; The increased rental of $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost...

  16. 75 FR 66795 - TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site...

    Science.gov (United States)

    2010-10-29

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

  17. 77 FR 21588 - Hart and Cooley, Inc., A Subsidiary of Tomkins, PLC Including On-Site Leased Workers from...

    Science.gov (United States)

    2012-04-10

    ... Subsidiary of Tomkins, PLC Including On- Site Leased Workers from Reliable, Masiello Employment Services..., applicable to workers of Hart and Cooley, Inc., a subsidiary of Tomkins, PLC, including on-site leased... workers. Based on these findings, the Department is amending this certification to include workers leased...

  18. 78 FR 8190 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore North Carolina...

    Science.gov (United States)

    2013-02-05

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

  19. 77 FR 47877 - Potential Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maine...

    Science.gov (United States)

    2012-08-10

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

  20. 76 FR 62452 - Avon Products, Inc. Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH...

    Science.gov (United States)

    2011-10-07

    .... Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH; Amended Certification Regarding... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...

  1. 76 FR 62451 - Avon Products, Inc., Including On-Site Leased Workers From Spherion/Source Right, Springdale...

    Science.gov (United States)

    2011-10-07

    ...., Including On-Site Leased Workers From Spherion/Source Right, Springdale, Ohio; Amended Certification... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...

  2. 77 FR 61028 - Hasbro, Inc.; Hasbro Managerial Services, Inc., Including On-Site Leased Workers of Entegee East...

    Science.gov (United States)

    2012-10-05

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

  3. 30 CFR 210.205 - What reports must I submit to claim allowances on Indian coal leases?

    Science.gov (United States)

    2010-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Adam Majchrzak

    2012-04-01

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

  5. 76 FR 46839 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95192

    Science.gov (United States)

    2011-08-03

    ... and royalties of $10 per acre and 16\\2/3\\ percent. The lessees paid the $500 administration fee for... River Royalty Corporation timely filed a petition for reinstatement of competitive oil and gas lease NDM... original terms and conditions of the lease; The increased rental of $10 per acre; The increased royalty of...

  6. 78 FR 28642 - Eastman Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From...

    Science.gov (United States)

    2013-05-15

    ... Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco, Dayton, Ohio... Trade Adjustment Assistance (TAA) filed on behalf of Eastman Kodak Company, Electrographic Print...

  7. 78 FR 19530 - Eastman Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers...

    Science.gov (United States)

    2013-04-01

    ... Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco..., 2011, applicable to workers of Eastman Kodak Company (GCG), Electrographic Print Solutions, including...

  8. 75 FR 43555 - Experian, Global Technology Services, a Subsidiary of Experian, Including a Leased Employee From...

    Science.gov (United States)

    2010-07-26

    ... Technology Services, a Subsidiary of Experian, Including a Leased Employee From Tapfin Working Off-Site in... Experian, Global Technology Services, a subsidiary of Experian, including on-site leased workers from... control of the Schaumburg, Illinois location of Experian, Global Technology Services, a subsidiary of...

  9. Federal offshore statistics: 1995 - leasing, exploration, production, and revenue as of December 31, 1995

    International Nuclear Information System (INIS)

    Gaechter, R.A.

    1997-01-01

    This report provides data on federal offshore operations for 1995. Information is included for leasing activities, development, petroleum and natural gas production, sales and royalties, revenue from federal offshore leasing, disbursement of federal revenues, reserves and resource estimates, and oil pollution in U.S. and international waters

  10. 75 FR 76487 - Haldex Brake Corporation, Commercial Vehicle Systems, Including On-Site Leased Workers of...

    Science.gov (United States)

    2010-12-08

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

  11. 77 FR 72439 - Residential, Business, and Wind and Solar Resource Leases on Indian Land

    Science.gov (United States)

    2012-12-05

    ... to streamline and expedite the leasing process, advance economic development, and spur renewable... entities; however, many tribes requested clarification regarding other taxation arising in the context of... residential, business, and WSR leasing subparts to subpart A. This section now addresses not only taxation of...

  12. 78 FR 12358 - UBS Financial Services, Inc., Wealth Management Americas Operations, Including On-Site Leased...

    Science.gov (United States)

    2013-02-22

    ..., Inc., Wealth Management Americas Operations, Including On-Site Leased Workers From Leafstone... Services, Inc., Wealth Management Americas Operations (UBS), Weehawken, New Jersey. The workers are engaged... to include all leased workers on-site at UBS Financial Services, Inc., Wealth Management Americas...

  13. 76 FR 20367 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off Delaware...

    Science.gov (United States)

    2011-04-12

    ... No. BOEM-2011-0008] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... determination that no competitive interest exists in acquiring a commercial wind lease in the area offshore... a Request for Interest (RFI) in the Federal Register on April 26, 2010 (75 FR 21653). Bluewater Wind...

  14. 76 FR 14681 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Massachusetts...

    Science.gov (United States)

    2011-03-17

    ... No. BOEM-2010-0063] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Regulation and Enforcement (BOEMRE), Interior. ACTION: Request for Interest (RFI) in Commercial Wind Energy... (BOEMRE) is reopening the comment period on the RFI in Commercial Wind Energy Leasing Offshore...

  15. 76 FR 2881 - Fishlake National Forest; Utah; Oil and Gas Leasing EIS

    Science.gov (United States)

    2011-01-18

    ... leasing, and to determine what lease stipulations would apply to those lands. The proposal also includes amending the FNF Land and Resource Management Plan (LRMP) to update management direction for minerals management, specifically oil and gas. The scope of the analysis is forest-wide. A Notice of Intent (NOI) was...

  16. 26 CFR 1.861-16 - Income from certain craft first leased after December 28, 1980.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from certain craft first leased after... the United States § 1.861-16 Income from certain craft first leased after December 28, 1980. (a) General rule. If a taxpayer— (1) Owns a qualified craft (as defined in paragraph (b) of this section). (2...

  17. 78 FR 52982 - Regal Beloit Corporation; Springfield, Missouri Division Including On-site Leased Workers From...

    Science.gov (United States)

    2013-08-27

    ... these workers were sufficiently under the control of the subject firm to be considered leased workers...; Springfield, Missouri Division Including On-site Leased Workers From Penmac Personnel Services and GCA Services Group Springfield, Missouri; Amended Certification Regarding Eligibility to Apply for Worker...

  18. 76 FR 175 - Faurecia Emissions Control Technologies Including On-Site Leased Workers From Adecco Employment...

    Science.gov (United States)

    2011-01-03

    ... Technologies Including On-Site Leased Workers From Adecco Employment Servcies and Emcon Technologies, Troy, MI..., applicable to workers of Faurecia Emissions Control Technologies, Troy, Michigan, including on-site leased workers from Adecco Employment Services, Troy, Michigan. The Department's notice of determination was...

  19. 75 FR 81637 - Commercial Lease for the Cape Wind Energy Project

    Science.gov (United States)

    2010-12-28

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

  20. 30 CFR 285.510 - May MMS reduce or waive my lease or grant payments?

    Science.gov (United States)

    2010-07-01

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

  1. 13 CFR 120.131 - Leasing part of new construction or existing building to another business.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of new construction or existing building to another business. 120.131 Section 120.131 Business Credit and Assistance... § 120.131 Leasing part of new construction or existing building to another business. (a) If the SBA...

  2. The evaluation of new methodological approaches to lease reporting on the side of lessor

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2013-01-01

    Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the development of standards based on the same principles. The cooperation is realised through a series of short term or long term projects. Revenue recognition and lease reporting projects represent priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activity in the area of lease reporting. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main aim of the paper. The impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well.

  3. 25 CFR 162.212 - When will the BIA advertise Indian land for agricultural leases?

    Science.gov (United States)

    2010-04-01

    ... laws and leasing policies that have been made applicable to the land under §§ 162.109 and 162.203 of..., unless a preference in favor of individual Indians is required by a superseding tribal law or leasing policy. (c) Advertisements will require sealed bids, and they may also provide for further competitive...

  4. The choice of leasing companies for automobile fleet updating on the basis of hierarchies analysis method

    OpenAIRE

    Dorohov, А.

    2007-01-01

    The basic criteria of leasing companies choice by the transport enterprises for automobile fleet updating such as terms of financing, size of advance, assortment time of existence at the market, have been determined. The determination of the best leasing company according to these parameters on the basis of hierarchies analysis method has been offered.

  5. 76 FR 42725 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC64399

    Science.gov (United States)

    2011-07-19

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

  6. 76 FR 35909 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC64168

    Science.gov (United States)

    2011-06-20

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

  7. 78 FR 19520 - Notice of Competitive Coal Lease Sale COC-74813, CO

    Science.gov (United States)

    2013-04-01

    ... Federal coal reserves (Red Wash Tracts 1 and 2) in Moffat and Rio Blanco Counties, Colorado, will be offered for competitive lease by sealed bid in accordance with the provisions of the Mineral Leasing Act... Fourth Floor Conference Room of the Bureau of Land Management (BLM) Colorado State Office, 2850...

  8. 77 FR 9696 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC30486

    Science.gov (United States)

    2012-02-17

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

  9. 77 FR 11155 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC73670

    Science.gov (United States)

    2012-02-24

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

  10. 75 FR 53981 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California

    Science.gov (United States)

    2010-09-02

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 47609] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 47609 from Mirada Petroleum...

  11. 76 FR 22422 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California

    Science.gov (United States)

    2011-04-21

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 49187, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 49187 from...

  12. 75 FR 38543 - Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594

    Science.gov (United States)

    2010-07-02

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

  13. 75 FR 32812 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California

    Science.gov (United States)

    2010-06-09

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 44900] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 44900 from NW. Lost Hills...

  14. 76 FR 66080 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California

    Science.gov (United States)

    2011-10-25

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 52030, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California AGENCY: Bureau of... oil and gas lease CACA 52030 from Plains Exploration & Production Co. The petition was filed on time...

  15. 77 FR 9959 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California

    Science.gov (United States)

    2012-02-21

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 50123, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 50123 from...

  16. De invloed van IFRS 16 leases op de jaarrekening van lessees

    NARCIS (Netherlands)

    Arnold, Coen; Tahtah, Jay

    2017-01-01

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

  17. Assessment of Offshore Wind Energy Leasing Areas for the BOEM New Jersey Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.; Draxl, C.

    2013-10-01

    The National Renewable Energy Laboratory (NREL), under an interagency agreement with the U.S. Department of the Interior's Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development and evaluation of the delineations for the New Jersey (NJ) WEA. The overarching objective of this study is to develop a logical process by which the New Jersey WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL identified a selection of leasing areas and proposed delineation boundaries within the established NJ WEA. The primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.

  18. A Decision Optimization Model for Leased Manufacturing Equipment with Warranty under Forecasting Production/Maintenance Problem

    Directory of Open Access Journals (Sweden)

    Zied Hajej

    2015-01-01

    Full Text Available Due to the expensive production equipment, many manufacturers usually lease production equipment with a warranty period during a finite leasing horizon, rather than purchasing them. The lease contract contains the possibility of obtaining an extended warranty for a given additional cost. In this paper, based on the forecasting production/maintenance optimization problem, we develop a mathematical model to study the lease contract with basic and extended warranty based on win-win relationship between the lessee and the lessor. The influence of the production rates in the equipment degradation consequently on the total cost by each side during the finite leasing horizon is stated in order to determine a theoretical condition under which a compromise-pricing zone exists under different possibilities of maintenance policies.

  19. The Role and Importance of the Lease Towards the Farms’ Size Increase

    Directory of Open Access Journals (Sweden)

    Gabriel Popescu

    2007-01-01

    Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare's quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market's action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.

  20. The Role and Importance of the Lease Towards the Farms’ Size Increase

    Directory of Open Access Journals (Sweden)

    Gabriel Popescu

    2007-01-01

    Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare’s quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market’s action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.

  1. THE ANALYSIS OF THE BRAŞOV CONSUMER BEHAVIOR REGARDING THE USE OF THE LEASING SERVICES

    Directory of Open Access Journals (Sweden)

    OANA BĂRBULESCU (ŞEITAN

    2012-01-01

    Full Text Available The leasing market is in a constant diversification, the services provided within having the role, on the one hand, to stimulate the sales of high quality goods, and on the other hand, to reduce the flows of cheap and poor quality goods. Thus, if, initially, the use of leasing services had as a main purpose the acquisition of vehicles, now there is a growing demand for the financing of the equipment and buildings. Under the effect of the economic – financial crisis, the Romanian leasing market registered significant decreases across all customer segments. In this context, it appeared the necessity of drawing up some market researches in order to investigate the using behavior of the consumers of leasing services, their results could be using in the development and implementation of the marketing strategies adopted by the companies from the leasing sector.

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

    Science.gov (United States)

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

    2008-06-01

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

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

    Science.gov (United States)

    1989-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Syofrin Syofyan

    2017-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

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

  6. Financing wind plants, taking leasing into special account

    International Nuclear Information System (INIS)

    Veltrup, M.

    1993-01-01

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

  7. Competitive Analysis for Online Leasing Problem with Compound Interest Rate

    Directory of Open Access Journals (Sweden)

    Xingyu Yang

    2011-01-01

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

  8. LEASING SECTOR IN MACEDONIA-STATES AND TRENDS

    Directory of Open Access Journals (Sweden)

    DIANA BOSKOVSKA

    2011-01-01

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

  9. El Leasing como herramienta de financiación

    OpenAIRE

    Chorén, María Cecilia

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Lei Lei

    2017-01-01

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

  11. Hydrology of coal-lease areas near Durango, Colorado

    Science.gov (United States)

    Brooks, Tom

    1985-01-01

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

  12. CONDITIONS AND EFFECTS OF THE COMMISSORIA LEX IN THE LEASING CONTRACT

    Directory of Open Access Journals (Sweden)

    Raluca Tomescu

    2015-11-01

    Full Text Available The main problem with the execution of a leasing contract in Romania is that there are still shortcomings to the laws in force. The complexity of this contract which, at first sight, seems so commonplace, as well as the void in our ambiguous law are an inexhaustible source of research and exploration, but also the origin of controversial conflicts. With this paper I decided to elaborate I would like to contribute to consolidating the ”status” of national leasing operations, which are still in search of their own identity. Aiming to place the leasing contract back in its rightful place, that of a contract from which nobody has anything to lose but everything to gain, I consider it appropriate to analyse the conditions and effects of the commissoria lex fragments inserted in the leasing contract. One of the most controversial aspect of these last years brought to the attention of the courts of law cases where the financier, once the leasing contract was cancelled, requests the foreclosure of the user. The cancellation we are taking into account is based on the commissoria lex inserted in the clauses of the leasing contract. We have therefore to an alyse whether the foreclosure of the user can be carried on, based on the provisions of GO 51/1997 referring to leasing contracts.

  13. Cook Inlet Planning Area oil and gas lease sale 149: Final environmental impact statement. Volume 1

    International Nuclear Information System (INIS)

    1996-01-01

    This environmental impact statement (EIS) discusses a proposed oil and gas lease sale in the Cook Inlet Planning Area, analyzes its potential effects on the environment, describes alternatives, presents major issues determined through the scoping process and staff analyses, and evaluates potential mitigating measures. Descriptions of the (1) leasing and scoping process are given in Section 1, (2) alternatives and mitigating measures in Section 2, and (3) description of the environment in Section 3. The potential effects of the lease sale are analyzed in Section 4. Alternative 1, the proposed action, is based on offering for lease 402 blocks (approximately 0.8 million hectares--1.98 million acres) in lower Cook Inlet that range from about 5 to 50 kilometers (3 to 25 mi) offshore. Alterative 2 (No Lease Sale) would cancel the proposed lease sale tentatively scheduled for April 1996. Alternative 2 (Delay the Sale) would delay the proposed sale for 2 years. Alternatives 4, 5, 6, 7, 8, and 9 would defer from leasing areas adjacent to the lower Cook Inlet and northwestern Shelikof Strait: the size of areas deferred ranges from about 5 to 45% of the area proposed for Alternative 1. After a thorough review, the Secretary of the Interior will decide which alternative or combination of alternatives will be included in the Notice of Sale

  14. Assessment of Offshore Wind Energy Leasing Areas for the BOEM Massachusetts Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Parker, Z. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Fields, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Scott, G. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Elliott, D. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Draxl, C. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2013-12-01

    The U.S. Department of Energy's (DOE) National Renewable Energy Laboratory (NREL), under an interagency agreement with the Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development of three delineated leasing area options for the Massachusetts (MA) WEA and the technical evaluation of these leasing areas. The overarching objective of this study is to develop a logical process by which the MA WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL worked with BOEM to identify an appropriate number of leasing areas and proposed three delineation alternatives within the MA WEA based on the boundaries announced in May 2012. A primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.

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

    Science.gov (United States)

    Lestari, C.; Kurniati, N.

    2018-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Gholamreza Farsad Amanollahi

    2016-03-01

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

  17. A forum on LPG vehicles and leasing; Un forum sur les vehicules GPL et la LLD

    Energy Technology Data Exchange (ETDEWEB)

    Fridman, G.

    1999-04-01

    As a specialist of vehicle leasing, Axus France cooperated with Arthur Andersen, Butagaz and Volvo to promote the LPG solution to managers. Axus France offers with LPG vehicles leasing a range of tailor made products and services. Thus, the company estimates that LPG economics applied through vehicle leasing are not sufficiently large from Diesel (its calculation gives only 2 %) on some utilizations. This is why Axus offers an extra incitement to its customers, by keeping the financial risk linked to the LPG vehicle resale. (authors)

  18. Jointly Production and Correlated Maintenance Optimization for Parallel Leased Machines

    Directory of Open Access Journals (Sweden)

    Tarek ASKRI

    2017-04-01

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

  19. Western Gulf of Mexico lease sale draws weak response

    International Nuclear Information System (INIS)

    Koen, A.D.

    1992-01-01

    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

  20. Entomological reconnaissance of Syncrude Lease No. 17 and its environs

    Energy Technology Data Exchange (ETDEWEB)

    Porter, W.B.; Lousier, J.D.

    1975-01-01

    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.

  1. 25 CFR 162.231 - How can the land be used under an agricultural lease?

    Science.gov (United States)

    2010-04-01

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

  2. QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE CRISIS ON THE ACTIVITY OF THE LEASING COMPANIES

    Directory of Open Access Journals (Sweden)

    CRISTINA BĂLTEANU

    2012-01-01

    Full Text Available The financial crisis has caused the economic system both direct and indirect effects. Negative macroeconomic shocks have had a direct impact on the results of leasing companies, and effects such as panic and "nervous breakdown" also had major repercussions. The purpose of this paper based on a qualitative marketing research is knowing, on the one hand, the effects of the crisis on the consumption of leasing products/services and, on the other hand, the factors that caused these effects. The study also aimed to outline the possible evolution of the leasing services offers over the next three years, taking in consideration the measures taken by leasing companies in order to restart the financing process through this system.

  3. FEASIBILITY OF CHOICE THE EVALUATION FINANCE LEASE METHOD AND ITS ALTERNATIVE ONES

    Directory of Open Access Journals (Sweden)

    O. M. Lukianova

    2010-09-01

    Full Text Available In the article a classification of techniques of estimation of economic efficiency of leasing, where the rule of modeling a currency flow is taken as a criterion, is presented; their advantages and demerits are demonstrated.

  4. 76 FR 2144 - Quest Diagnostics, Inc. Information Technology Help Desk Services Including On-Site Leased...

    Science.gov (United States)

    2011-01-12

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

  5. 75 FR 49526 - Halliburton Company, Duncan Mfg., Including On-Site Leased Workers from Express Personnel...

    Science.gov (United States)

    2010-08-13

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

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

    Directory of Open Access Journals (Sweden)

    Gholamreza Farsad Amanollahi

    2016-01-01

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

  7. 78 FR 27859 - Residential, Business, and Wind and Solar Resource Leases on Indian Land

    Science.gov (United States)

    2013-05-13

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

  8. A CBO PAPER: The Budgetary Treatment of Leases and Public/Private Ventures

    National Research Council Canada - National Science Library

    Clay-Mendex, Deborah

    2003-01-01

    Federal agencies sometimes use long-term leases and special-purpose public/private ventures to acquire capital assets without having to obtain Congressional appropriations for the full costs up front...

  9. 75 FR 76040 - Weyerhaeuser Company Corporate Headquarters Including On-Site Leased Workers From Volt Services...

    Science.gov (United States)

    2010-12-07

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

  10. 75 FR 3250 - Glaxosmithkline, Including On-Site Temporary and Leased Workers From Kelly Services, Kelly...

    Science.gov (United States)

    2010-01-20

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

  11. O lizingovom finansirovanii tranzitnogo sektora = Lease financing of the transit sector / Marina Vijar

    Index Scriptorium Estoniae

    Vijar, Marina

    2003-01-01

    Ülevaade 2002. aasta novembris Hansapanga Grupi, Hansa Capital Grupi ja Euroopa Rekonstruktsiooni- ja Arengupanga (EBRD) poolt Venemaal asutatud ettevõtte Hansa Leasing Russia tegevusest transiitkaubandusettevõtete finantseerimisel

  12. Opções reais na análise de contratos de leasing

    OpenAIRE

    Martinez,Antonio Lopo

    1998-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Rabbani Masoud

    2015-01-01

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

  14. PERSONAL SALES FACTORS AND THEIR QUANTIFICATION ON THE EXAMPLE OF A B-H LEASING COMPANY

    OpenAIRE

    Sasa Vujic; Slobodan Vujic; Mesud Ajanovic

    2013-01-01

    The paper is aimed at analyzing and quantifying personal sales elements in order to increase the volume of leasing service sales and achieve higher quality in satisfying customers’ needs. In their service sales, leasing companies typically use the personal sales method. Its basic characteristic is personal contact between the sales representative and the customer. Personal sales is to a lesser degree quantifi ed through quantitative elements of plan fulfi llment; however, all the other qualit...

  15. Federal Offshore Statistics, 1993. Leasing, exploration, production, and revenue as of December 31, 1993

    Energy Technology Data Exchange (ETDEWEB)

    Francois, D.K.

    1994-12-31

    This document contains statistical data on the following: federal offshore lands; offshore leasing activity and status; offshore development activity; offshore production of crude oil and natural gas; federal offshore oil and natural gas sales volume and royalties; revenue from federal offshore leases; disbursement of federal offshore revenue; reserves and resource estimates of offshore oil and natural gas; oil pollution in US and international waters; and international activities and marine minerals. A glossary is included.

  16. Specific Features of Reflection of Information Regarding Lease Operations in the National and International Standards

    Directory of Open Access Journals (Sweden)

    Nikolenko Nataliya V.

    2013-12-01

    Full Text Available The article identifies the degree of correspondence of the national Provisions (Standard of Business Accounting (PSBA Lease with the international standard and provides recommendations with respect to their closing up. On the results of the study the author provides specific features of international and national standards – the existing IFRS 17 Lease and national PSBA 14 Lease by the following components: definition of lease, its classification and reflection in accounting. Also the text of PSBA 31 Financial Expenditures is supplemented with provisions on capitalisation of financial expenditures prospectively, which would allow avoidance of correction of the balance of the retained income and provision of comparative information for previous periods. The article provides an algorithm of division of lease for accounting purposes on the basis of international standards. Its use would ensure correctness of reflection of lease operations in accounting and would serve as a basis for development of methodical provisions with respect to accounting. By the result of the study the author forms definition of the qualification asset as an asset which requires considerable time for its creation, preparation for target use, sales or acquisition of the ownership right. Capitalisation of such expenditures would allow non-reduction of the accounting income and also would provide a possibility to reflect financial expenditures in accordance with their economic essence.

  17. 75 FR 6874 - Outer Continental Shelf (OCS) Central Planning Area (CPA) Gulf of Mexico (GOM) Oil and Gas Lease...

    Science.gov (United States)

    2010-02-12

    ... for blocks in water depths of 400 meters to less than 1,600 meters. Blocks in 400 to less than 800... resulting from this lease sale. Leases in water depths of 400 meters to less than 800 meters will be offered... still may require the full 10-year term. In both the 400-800 and 800-1,600 meter cases, the lease...

  18. Programming

    International Nuclear Information System (INIS)

    Jackson, M.A.

    1982-01-01

    The programmer's task is often taken to be the construction of algorithms, expressed in hierarchical structures of procedures: this view underlies the majority of traditional programming languages, such as Fortran. A different view is appropriate to a wide class of problem, perhaps including some problems in High Energy Physics. The programmer's task is regarded as having three main stages: first, an explicit model is constructed of the reality with which the program is concerned; second, this model is elaborated to produce the required program outputs; third, the resulting program is transformed to run efficiently in the execution environment. The first two stages deal in network structures of sequential processes; only the third is concerned with procedure hierarchies. (orig.)

  19. Programming

    OpenAIRE

    Jackson, M A

    1982-01-01

    The programmer's task is often taken to be the construction of algorithms, expressed in hierarchical structures of procedures: this view underlies the majority of traditional programming languages, such as Fortran. A different view is appropriate to a wide class of problem, perhaps including some problems in High Energy Physics. The programmer's task is regarded as having three main stages: first, an explicit model is constructed of the reality with which the program is concerned; second, thi...

  20. Análise e avaliação do contrato de leasing : uma abordagem financeira

    OpenAIRE

    Martinez, Antonio Lopo

    2010-01-01

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

  1. 30 CFR 285.435 - How can I relinquish a lease or a grant or parts of a lease or grant?

    Science.gov (United States)

    2010-07-01

    ..., DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER... relinquishment application with MMS. A relinquishment takes effect on the date we approve your application... obligations under the lease or grant. (b) Your relinquishment application must include: (1) Name; (2) Contact...

  2. PROJECT LIFE CYCLE OF LEASING MARINE VESSEL OWNERS AND CHARTERERS

    Directory of Open Access Journals (Sweden)

    Алла Витальевна БОНДАРЬ

    2016-03-01

    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.

  3. Wildlife inventory of oil sand leases 12, 13 and 34

    International Nuclear Information System (INIS)

    Skinner, D.L.

    1996-01-01

    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

  4. USE OF IMPORT REVOLVING LEVERAGE LEASING IN ORDER TO MINIMIZE RISKS IN THE ORGANIZATION OF PRODUCTION

    Directory of Open Access Journals (Sweden)

    Olga Sergeevna Muftahova

    2015-11-01

    Full Text Available In the article the financing form in case of import revolving leverage leasing is described to modernize of fixed assets.In the research process the methods of mathematical modeling are applied.The mathematical model of the generalized method of calculation leasing payments proposed by the authors is represented according to the results of the research.The presented method includes several forms of leasing utilized both in the domestic and in the foreign practice.The novelty of this method consists in the fact that on the basis of the proposed forms of leasing is calculated the sum of leasing payment, which considers with the calculation insu-rance, financial and currency component to minimize losses from downtime due to the limited using of basic production assets of the enterprise in the organization of the production process.The method presented by authors is intended to minimize the risk of downtime of production equipment. This fact will enable us to provide high qualitative and quantitative indicators of the enterprise, stability and continuity of the production process.

  5. Business Models for Circular Economy and Sustainable Development: the Case of Lease Transactions

    Directory of Open Access Journals (Sweden)

    Ion Ionașcu

    2018-05-01

    Full Text Available The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed Romanian companies, showing that adopting a "greener" business model, as in the case of leasing, does not penalize firms economically but it is a catalyst for increasing their performance, both in terms of accountancy-based measures (return on assets and return on sales, but also in terms of the subjective perceptions of investors and financial analysts operating on the capital market (proxied by Tobin’s Q and market to book value of equity. Based on 266 observations from companies listed on the Bucharest Stock Exchange (BSE during 2013-2016, the study uses regression analysis to show that financial performance is higher for quoted Romanian companies that use leasing and renting and that performance is also directly associated with leasing intensity, i.e. the share of the value of the rights to use leased goods in the total value of property, plant and equipment.

  6. Právní, daňový a účetní pohled na leasing v ČR

    OpenAIRE

    Kulhánková, Hana

    2009-01-01

    This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.

  7. 75 FR 76038 - Zach System Corporation a Subdivision of Zambon Company, SPA Including On-Site Leased Workers of...

    Science.gov (United States)

    2010-12-07

    ... Subdivision of Zambon Company, SPA Including On-Site Leased Workers of Turner Industries and Go Johnson, La..., including on-site leased workers from Turner Industries and Go Johnson, La Porte, Texas. The Department's... investigation revealed that Zach System Corporation is a subdivision of Zambon Company, SPA, not Zach System SPA...

  8. 76 FR 16447 - ETHICON, a Subsidiary of Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary...

    Science.gov (United States)

    2011-03-23

    ... workers of ETHICON, A Johnson and Johnson Company, San Angelo, Texas, separated from employment on or... Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary Services, San Angelo, TX; Amended... of ETHICON, a subsidiary of Johnson & Johnson, including on-site leased workers from Kelly Temporary...

  9. 13 CFR 121.510 - What is the size standard for leasing of Government land for uranium mining?

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is the size standard for leasing of Government land for uranium mining? 121.510 Section 121.510 Business Credit and Assistance... standard for leasing of Government land for uranium mining? A concern is small for this purpose if it...

  10. 76 FR 30956 - Outer Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193

    Science.gov (United States)

    2011-05-27

    ... Point Hope et al., v. Salazar, No. 1:08-cv-00004-RRB (D. Alaska)]. The sale was conducted in February... Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193 AGENCY: Bureau of...: BOEMRE announces the availability of a Revised Draft SEIS, OCS Oil and Gas Lease Sale 193, Chukchi Sea...

  11. 76 FR 27366 - CEVA Freight, LLC, Dell Logistics Division, Including On-Site Leased Workers From Prologistix...

    Science.gov (United States)

    2011-05-11

    ... Logistics Division, Including On-Site Leased Workers From Prologistix, Including Workers Whose Unemployment..., applicable to workers of CEVA Freight, LLC, Dell Logistics Division, including on-site leased workers from... workers employed at CEVA Freight, LLC, Dell Logistics Division, Winston-Salem, North Carolina who were...

  12. 75 FR 11921 - Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and...

    Science.gov (United States)

    2010-03-12

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,924] Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and Global, Inc. (Global Employment... from Heritage Aviation, Ltd, including on-site leased workers from Global Technical Services, Grand...

  13. 30 CFR 250.181 - When may the Secretary cancel my lease and when am I compensated for cancellation?

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel my lease and when... may the Secretary cancel my lease and when am I compensated for cancellation? If the Secretary cancels.... Section 250.185 states conditions under which you will receive no compensation. The Secretary may cancel a...

  14. 25 CFR 215.23a - Suspension of operations and production on leases for minerals other than oil and gas.

    Science.gov (United States)

    2010-04-01

    ... minerals other than oil and gas. 215.23a Section 215.23a Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.23a Suspension of operations and production on leases for minerals other than oil and gas. The provisions of...

  15. 12 CFR 714.9 - Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth...

    Science.gov (United States)

    2010-01-01

    ... the purchase of eligible obligation limit set forth in § 701.23 of this chapter? 714.9 Section 714.9....9 Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth... underwriting decision and that the lease contract is assigned to you very soon after it is signed by the member...

  16. 76 FR 61741 - Bmc Software, Inc. Including On-Site Leased Workers From COMSYS ITS Including Remote Workers...

    Science.gov (United States)

    2011-10-05

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,540] Bmc Software, Inc... November 23, 2010, applicable to workers of BMC Software, Inc., including on-site leased workers from... BMC Software, inc., including on-site leased workers from Comsys ITS, and including remote workers...

  17. 12 CFR 617.7615 - What should the System institution do when it decides to lease acquired agricultural real estate?

    Science.gov (United States)

    2010-01-01

    ... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15 days...

  18. 76 FR 16654 - Austin Western Railroad, L.L.C.-Lease and Operation Exemption-Capital Metropolitan Transportation...

    Science.gov (United States)

    2011-03-24

    ... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35456] Austin Western Railroad, L.L.C.--Lease and Operation Exemption-- Capital Metropolitan Transportation Authority Austin... be leased since 2007, pursuant to an operating agreement. See Austin W. R.R.--Operation Exemption...

  19. 12 CFR 714.8 - Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements?

    Science.gov (United States)

    2010-01-01

    ... provisions, or interest rate provisions, applicable in leasing arrangements? You are not subject to the early... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements? 714.8 Section 714.8 Banks and Banking NATIONAL...

  20. 76 FR 61740 - Geneon Entertainment (USA) Including On-Site Leased Workers From Interplace, Inc., Apple One and...

    Science.gov (United States)

    2011-10-05

    ...) Including On-Site Leased Workers From Interplace, Inc., Apple One and Robert Half Legal Santa Monica, CA...-site leased workers from Interplace, Inc., and Apple One, Santa Monica, California. The workers are... from Interplace, Inc., Apple One and Robert Half Legal, Santa Monica, California, who became totally or...

  1. 76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases MTM 99624 and MTM 99625

    Science.gov (United States)

    2011-05-17

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

  2. 77 FR 21106 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease NDM 95190, North Dakota

    Science.gov (United States)

    2012-04-09

    ..., MBI Oil & Gas LLC, Vincent Melashenko, Missouri River Royalty Corporation, Northern Energy Corporation... these lands. The lessees agree to new lease terms for rentals and royalties of $10 per acre and 16-2/3 percent. The lessees paid the $500 administration fee for the reinstatement of the lease and the $163 cost...

  3. 76 FR 52690 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases NDM 94247, NDM 94249, and NDM...

    Science.gov (United States)

    2011-08-23

    ... agrees to new lease terms for rentals and royalties, $10 per acre and 16\\2/3\\ percent respectively. The lessee paid the $500 administration fee for the reinstatement of the lease and $163 cost for publishing... rental of $10 per acre; and The increased royalty of 16\\2/3\\ percent. FOR FURTHER INFORMATION CONTACT...

  4. 76 FR 28452 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease MTM 94684 and MTM 94685

    Science.gov (United States)

    2011-05-17

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

  5. 75 FR 45166 - Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing...

    Science.gov (United States)

    2010-08-02

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,014] Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing, Hawkins, WI; Notice of Negative...., Hawkins Window Division, including on-site leased workers of Nicolet Staffing, Hawkins, Wisconsin. Signed...

  6. 78 FR 21155 - Eastman Kodak Company, IPS-Dayton Location, Including On-site Leased Workers From Adecco, Dayton...

    Science.gov (United States)

    2013-04-09

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,387] Eastman Kodak Company, IPS--Dayton Location, Including On-site Leased Workers From Adecco, Dayton, Ohio; Notice of... and former workers of Eastman Kodak Company, IPS--Dayton Location, including on-site leased workers...

  7. 36 CFR 1011.17 - Will a debtor who owes a debt be ineligible for Presidio Trust licenses, permits, leases...

    Science.gov (United States)

    2010-07-01

    ..., permits, leases, privileges or services? Unless prohibited by law, the Presidio Trust may terminate... be ineligible for Presidio Trust licenses, permits, leases, privileges or services? 1011.17 Section 1011.17 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect...

  8. 78 FR 57925 - Ferroequus Railway Company Limited and Railstuff, LLC-Lease and Operation Exemption-City of...

    Science.gov (United States)

    2013-09-20

    ... Company Limited and Railstuff, LLC--Lease and Operation Exemption--City of Tacoma, d/b/a Tacoma Rail... City of Tacoma, d/b/a Tacoma Rail Mountain Division (TRMD), and to operate, pursuant to a lease... state that the line connects with a TRMD line over which TMRD provides common carrier service between...

  9. 76 FR 4716 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off Delaware, Notice of...

    Science.gov (United States)

    2011-01-26

    ... No. BOEM-2010-0075] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... commercial wind development on the OCS off Delaware and requests submission of indications of competitive... received two nominations of proposed lease areas: One from Bluewater Wind Delaware LLC (Bluewater) and...

  10. 75 FR 68824 - Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maryland-Request...

    Science.gov (United States)

    2010-11-09

    ... No. BOEM-2010-0038] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Interior. ACTION: RFI in Commercial Wind Energy Leasing Offshore Maryland, and Invitation for Comments from... construction of a wind energy project(s) on the Outer Continental Shelf (OCS) offshore Maryland. The BOEMRE...

  11. 77 FR 3499 - Sony Electronics, Inc., Including On-Site Leased Workers From Selectremedy Park Ridge, NJ...

    Science.gov (United States)

    2012-01-24

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,501M] Sony Electronics, Inc... Electronics, Inc., SEL Headquarters, including on-site leased workers of SelectRemedy, StaffMark, and Payrolling.com , San Diego, California (TA-W-71,501); Sony Electronics, Inc., including on-site leased...

  12. 75 FR 5147 - Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten...

    Science.gov (United States)

    2010-02-01

    ...,763B] Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services Fairhaven, MA; Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services New Bedford, MA; Acushnet Company a Subsidiary of Fortune Brands...

  13. 76 FR 20088 - Amendment To Extend the Term of the Existing Enhanced-Use Lease (EUL) at the Department of...

    Science.gov (United States)

    2011-04-11

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

  14. 41 CFR 102-80.75 - Who assesses environmental issues in Federal construction and lease construction projects?

    Science.gov (United States)

    2010-07-01

    ... environmental issues in Federal construction and lease construction projects? 102-80.75 Section 102-80.75 Public... Management Assessment of Environmental Issues § 102-80.75 Who assesses environmental issues in Federal construction and lease construction projects? Federal agencies must assess required environmental issues...

  15. 76 FR 2145 - International Paper Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From...

    Science.gov (United States)

    2011-01-12

    ... Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From Railserve, Franklin, VA..., applicable to workers and former workers of International Paper Company, Franklin Pulp & Paper Mill, Franklin... follows: All workers International Paper Company, Franklin Pulp & Paper Mill, including on-site leased...

  16. 78 FR 45557 - Gulf of Mexico, Outer Continental Shelf (OCS), Western Planning Area (WPA) Oil and Gas Lease Sale...

    Science.gov (United States)

    2013-07-29

    ... Supplemental Environmental Impact Statement (WPA 233/ CPA 231 Supplemental EIS). WPA Lease Sale 233, scheduled... EIS evaluated the environmental and socioeconomic impacts for WPA Lease Sale 233. SUPPLEMENTARY... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management [MMAA104000] Gulf of Mexico, Outer...

  17. 77 FR 63873 - Johnson Controls, Inc. Including On-Site Leased Workers of Valley Staffing and AZ Quality Hudson...

    Science.gov (United States)

    2012-10-17

    ... workers of Johnson Controls, Inc., including on-site leased workers from Valley Staffing, Hudson..., Wisconsin location of Johnson Controls, Inc. The Department has determined that these workers were sufficiently under the control of the subject firm to be considered leased workers. Based on these findings...

  18. 75 FR 28295 - Federal-Mogul, Including On-Site Leased Workers From Kelly Services, Summerton, SC; Amended...

    Science.gov (United States)

    2010-05-20

    ... workers were sufficiently under the control of the subject firm to be considered leased workers. Based on... On-Site Leased Workers From Kelly Services, Summerton, SC; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974...

  19. 78 FR 12358 - Cardinal Health, Financial Shared Services West, Including On-Site Leased Workers From Aerotek...

    Science.gov (United States)

    2013-02-22

    ... office financial services from India and the Philippines. Based on these findings, the Department is..., Financial Shared Services West, Including On- Site Leased Workers From Aerotek, eXcel Staffing, Experis..., applicable to workers of Cardinal Health, Financial Shared Services West, including on-site leased workers...

  20. 75 FR 49549 - ABC & D Recycling, Inc.-Lease and Operation Exemption-a Line of Railroad in Ware, MA

    Science.gov (United States)

    2010-08-13

    ... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35397] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D..., ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, Massachusetts (STB...

  1. 75 FR 11991 - ABC & D Recycling, Inc.-Lease and Operation Exemption-a Line of Railroad in Ware, MA

    Science.gov (United States)

    2010-03-12

    ... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35356] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to lease from O...

  2. 77 FR 62535 - Hydro Aluminum North America, Inc., Midwest Region, Including On-Site Leased Workers From...

    Science.gov (United States)

    2012-10-15

    ... Aluminum North America, Inc., Midwest Region, Including On- Site Leased Workers From Employment Group, Aerotek, and Manpower, Kalamazoo, Michigan; Hydro Aluminum North America, Inc., Midwest Region, Including... Aluminum North America, Inc., Kalamazoo, Michigan. The subject worker group includes on-site leased workers...

  3. 77 FR 40638 - Syniverse Technologies, Inc., Including On-Site Leased Workers From Insight Global Stone Staffing...

    Science.gov (United States)

    2012-07-10

    ..., Inc., Including On-Site Leased Workers From Insight Global Stone Staffing, and Randstad Formerly Known..., Massachusetts, including on-site leased workers from Insight Global, Stone Staffing, Randstad formerly known as... Insight Global, Stone Staffing, Randstad, formerly known as Sapphire Technologies, were employed on-site...

  4. 75 FR 76041 - Chrysler Group LLC Formerly Known as Chrysler LLC Kenosha Engine Plant Including On-Site Leased...

    Science.gov (United States)

    2010-12-07

    ..., Prodriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis Kenosha, WI; Amended Certification Regarding... workers at the subject firm were engaged in employment related to the production of V-6 automobile engines..., ProDriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis, Kenosha, Wisconsin were employed on...

  5. 77 FR 29362 - Kohler Company, Malvern Division, Including On-Site Leased Workers From Manpower Staffing and Dow...

    Science.gov (United States)

    2012-05-17

    ... Division, Including On-Site Leased Workers From Manpower Staffing and Dow Cleaning Services, Malvern, AR..., and components. The company reports that workers from Dow Cleaning Services were employed on-site at... leased from Dow Cleaning Services working on-site at the Malvern, Arkansas location of Kohler Company...

  6. 76 FR 68502 - National Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the...

    Science.gov (United States)

    2011-11-04

    ... Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the Detailed Statement of Sale for Oil and Gas Lease Sale 2011 in the National Petroleum Reserve-Alaska AGENCY: Bureau of Land... tracts in the National Petroleum Reserve-Alaska. The United States reserves the right to withdraw any...

  7. 75 FR 26793 - Beam Global Spirits & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business...

    Science.gov (United States)

    2010-05-12

    ... & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business Health, Guardsmark, and Lab... 26, 2010, applicable to workers of Beam Global Spirits & Wine, including on-site leased workers from... on-site at the Cincinnati, Ohio location of Beam Global Spirits & Wine. The Department has determined...

  8. 30 CFR 256.20 - Consideration of coastal zone management program.

    Science.gov (United States)

    2010-07-01

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

  9. Představuje Re-exposure Draft: Leases cestu ke splnění záměrů IASB a FASB?

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2014-12-01

    Full Text Available Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease are a subject of criticism. The development of methodological approaches for lease reporting especially on the side of lessee that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee that will be affected by this change of methodology. Methodology/methods: The standard scientific methods were used to fulfill the defined aim. Analysis, synthesis and comparison were used in the theoretical part of the research. There was used a sample of lease contracts with various parameters (lease term in connection to useful life of leased asset, interest rate, options to extend the contract.. Based on the above mentioned sample, the impact into financial statements and selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well. Findings: Application of new methodologies leads to changes in values of selected items of financial statements (financial position statement and profit and loss statement. The paper focuses on the lease contracts, which, according to the existing methodology, are mostly classified as operating lease and according to the proposed methodology would be recognized as a lease type A or B. Conclusions: The proposed standard

  10. Diffusion of environmentally-friendly energy technologies: buy versus lease differences in residential PV markets

    Science.gov (United States)

    Rai, Varun; Sigrin, Benjamin

    2013-03-01

    Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation.

  11. Diffusion of environmentally-friendly energy technologies: buy versus lease differences in residential PV markets

    International Nuclear Information System (INIS)

    Rai, Varun; Sigrin, Benjamin

    2013-01-01

    Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation. (letter)

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

    International Nuclear Information System (INIS)

    1998-05-01

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

  13. Chemical leasing--a review of implementation in the past decade.

    Science.gov (United States)

    Moser, Frank; Jakl, Thomas

    2015-04-01

    In the past decade, research on innovative business models to manage the risk of chemical substances has sought to provide solutions to achieve the goals of the World Summit on Sustainable Development of 2002, which called for a renewal of the commitment to the sound management of chemicals and of hazardous wastes throughout their life cycle and set the ambitious goal, by 2020, to use and produce chemicals in ways that do not lead to significant adverse effects on human health and the environment. Chemical Leasing is an innovative business model that shows a great potential to become a global model for sustainable development within chemical management. This paper provides a review of the current standings of literature regarding the implementation of Chemical Leasing in the past decade. In doing so, the paper highlights the potential of this business model to serve as an approach for dematerializing production processes and managing the risks of chemicals at all levels. More in detail, it provides an outline of how Chemical Leasing has supported the alignment and implementation of the objectives of chemicals policy-makers and industry regarding the production and use of chemicals and analyses to what extent Chemical Leasing contributes to the implementation of a number of voluntary global initiatives, such as Cleaner Production, Sustainable Chemistry and Corporate Social Responsibility. This paper provides a systematic analysis of the gaps identified in literature regarding the implementation of Chemical Leasing business models. Based on this analysis, specific aspects in the field of Chemical Leasing are recommended to be further elaborated in order to increase the understanding and applicability of the business model.

  14. Reflections of the Capitalization on Operational Leasing in Transport Subsector Companie's Structure Indicators Listed on Bovespa

    Directory of Open Access Journals (Sweden)

    Vinícius Gomes Martins

    2013-12-01

    Full Text Available Leasing is an alternative to financing the acquisition of assets for entities, and it has like modalities the operating procedures and financial leasing. This type of operation has caused several theoretical obstacles, among them the issue of off-balance sheet transactions. To reduce these accounting inconsistencies, the IASB and FASB have been working together to standardize the subject, this result was the publication of Exposure Draft 2010/09 (ED, which promises significant changes in the treatment of such transactions. Given this, this study aimed to analyze the impacts of the proposed changes contained in the ED, as the capitalization of operating leases, in the structure indicators at transportation subsector companies listed on the Bovespa. For this, we used the simulation methodology of the proposals in ED, confirming previous research. After the simulation accomplished, we proceeded with the Student's t test for paired samples, in order to check if the expected changes may cause significant differences in the indicators tested. The evidence points in the year of 2011, an amount of $ 3.8 billion, related to operating leases, not moved by the balance sheet (off-balance sheet of their respective companies. It was also observed that, on average, sample firms have operating leases to pay equivalent to 18.46% equity and 16.14% of debt. Finally, by simulating the proposals in the ED, it was found that the indicators of debt, equity and immobilization of the detention of non-current resources show significant variation from the statistical point of view, due to the capitalization of operating lease balances.

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

    Directory of Open Access Journals (Sweden)

    Delly Dominggas Paulina Matrutty

    2015-01-01

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

  16. Beaufort Sea planning area oil and gas Lease Sale 170. Final environmental impact statement

    International Nuclear Information System (INIS)

    1998-02-01

    This environmental impact statement (EIS) assesses Lease Sale 170 proposed for August 1998 and comprised of 363 lease blocks in the Beaufort Sea planning area. The analysis addresses the significant environmental and socioeconomic concerns identified in the scoping process. Scoping consisted of input from State and Federal agencies, the petroleum industry, Native groups, environmental and public interest groups, and concerned individuals. The potential effects expected from the interaction between environmental resources and OCS-related activities were determined with respect to available scientific information and traditional knowledge. This EIS incorporates information from the Final EIS for the Beaufort Sea OCS Sale 144 (USD01, MMS, 1996a)

  17. 12 CFR 614.4351 - Computation of lending and leasing limit base.

    Science.gov (United States)

    2010-01-01

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

  18. 76 FR 14101 - Meadwestvaco Corporation, Consumer and Office Products Division, Including On-Site Leased Workers...

    Science.gov (United States)

    2011-03-15

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

  19. 41 CFR 102-73.70 - Are Executive agencies required to acquire leased space by negotiation?

    Science.gov (United States)

    2010-07-01

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

  20. 25 CFR 213.24 - Rate of rents and royalties on oil and gas leases.

    Science.gov (United States)

    2010-04-01

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

  1. 78 FR 19444 - Pawnee National Grassland, Colorado; Oil and Gas Leasing Analysis Environmental Impact Statement

    Science.gov (United States)

    2013-04-01

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

  2. 76 FR 14014 - Public Roundtables: Protecting Consumers in the Sale and Leasing of Motor Vehicles

    Science.gov (United States)

    2011-03-15

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

  3. 76 FR 73683 - Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing...

    Science.gov (United States)

    2011-11-29

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

  4. 76 FR 72978 - Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing...

    Science.gov (United States)

    2011-11-28

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

  5. 75 FR 11922 - Apria Healthcare, Including On-Site Leased Workers From Corestaff, Ultimate Staffing (Roth...

    Science.gov (United States)

    2010-03-12

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

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

    NARCIS (Netherlands)

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

    2013-01-01

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

  7. Designing a water leasing market for the Mimbres River, New Mexico.

    Energy Technology Data Exchange (ETDEWEB)

    Reno-Trujillo, Marissa Devan; Tidwell, Vincent Carroll; Broadbent, Craig; Brookshire, David; Coursey, Don; Jackson, Charles.; Polley, Adam; Stevenson, Bryan

    2013-04-01

    The objective of this study is to develop a conceptual framework for establishing water leasing markets in New Mexico using the Mimbres River as a test case. Given the past and growing stress over water in New Mexico and the Mimbres River in particular, this work will develop a mechanism for the short term, efficient, temporary transfer of water from one user to another while avoiding adverse effects on any user not directly involved in the transaction (i.e., third party effects). Toward establishing a water leasing market, five basic tasks were performed, (1) a series of stakeholder meetings were conducted to identify and address concerns and interests of basin residents, (2) several gauges were installed on irrigation ditches to aid in the monitoring and management of water resources in the basin, (3) the hydrologic/market model and decision support interface was extended to include the Middle and Lower reaches of the Mimbres River, (4) experiments were conducted to aid in design of the water leasing market, and (5) a set of rules governing a water leasing market was drafted for future adoption by basin residents and the New Mexico Office of the State Engineer.

  8. Analysis of Offshore Wind Energy Leasing Areas for the Rhode Island/Massachusetts Wind Energy Area

    Energy Technology Data Exchange (ETDEWEB)

    Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.

    2013-04-01

    The National Renewable Energy Laboratory (NREL), under an interagency agreement with the Bureau of Ocean Energy Management (BOEM), is providing technical assistance to BOEM on the identification and delineation of offshore leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM in 2012. This report focuses on NREL's evaluation of BOEM's Rhode Island/Massachusetts (RIMA) WEA leasing areas. The objective of the NREL evaluation was to assess the proposed delineation of the two leasing areas and determine if the division is reasonable and technically sound. Additionally, the evaluation aimed to identify any deficiencies in the delineation. As part of the review, NREL performed the following tasks: 1. Performed a limited review of relevant literature and RIMA call nominations. 2. Executed a quantitative analysis and comparison of the two proposed leasing areas 3. Conducted interviews with University of Rhode Island (URI) staff involved with the URI Special Area Management Plan (SAMP) 4. Prepared this draft report summarizing the key findings.

  9. 77 FR 74512 - Interim Policy Leasing for Renewable Energy Data Collection Facility on the Outer Continental...

    Science.gov (United States)

    2012-12-14

    ... Company to conduct data collection and technology testing activities in one of the following ways: 1... Management Service, now BOEM, announced an interim policy for authorizing the issuance of leases for the installation of offshore data collection and technology testing facilities on the OCS (72 FR 62673). An...

  10. 14 CFR 93.27 - Sale and lease of Arrival Authorizations.

    Science.gov (United States)

    2010-01-01

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

  11. 75 FR 51160 - Swanson Rail Transfer, L.P.-Lease and Operation Exemption-BDB Company

    Science.gov (United States)

    2010-08-18

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

  12. 76 FR 78975 - Pennsylvania & Southern Railway, LLC-Acquisition, Lease and Operation Exemption-CSX...

    Science.gov (United States)

    2011-12-20

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

  13. 77 FR 39387 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management; Effective Date

    Science.gov (United States)

    2012-07-03

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

  14. 76 FR 29992 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management

    Science.gov (United States)

    2011-05-24

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

  15. 75 FR 50936 - Loan Policies and Operations; Lending and Leasing Limits and Risk Management

    Science.gov (United States)

    2010-08-18

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

  16. 78 FR 48468 - Delphi Corporation, Electronics and Safety Division, Including On-Site Leased Workers From...

    Science.gov (United States)

    2013-08-08

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

  17. 78 FR 66779 - United States Enrichment Corporation, Paducah Gaseous Diffusion Plant, Including On-Site Leased...

    Science.gov (United States)

    2013-11-06

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

  18. 78 FR 41946 - Notice of Competitive Coal Lease Sale Maysdorf II North, WY

    Science.gov (United States)

    2013-07-12

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

  19. 78 FR 48461 - Notice of Competitive Coal Lease Sale, WYW172684, Wyoming

    Science.gov (United States)

    2013-08-08

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

  20. 78 FR 49287 - Environmental Assessment for Potential Lease Issuance and Marine Hydrokinetic Technology Testing...

    Science.gov (United States)

    2013-08-13

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

  1. 26 CFR 48.4217-2 - Limitation on amount of tax applicable to certain leases.

    Science.gov (United States)

    2010-04-01

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

  2. 75 FR 879 - National Semiconductor Corporation Arlington Manufacturing Site Including On-Site Leased Workers...

    Science.gov (United States)

    2010-01-06

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

  3. 25 CFR 700.335 - Grouping and granting of applications for life estate leases.

    Science.gov (United States)

    2010-04-01

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

  4. The financial lease after the tax reform in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Ján Derco

    2005-12-01

    Full Text Available The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit, but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e. ZDP. The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation.

  5. 77 FR 4368 - Abbott Laboratories, Diagnostics Division, Including On-Site Leased Workers From Manpower...

    Science.gov (United States)

    2012-01-27

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

  6. 75 FR 28295 - Cummins Filtration, Including On-Site Leased Workers From Manpower and Spherion Staffing...

    Science.gov (United States)

    2010-05-20

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

  7. 76 FR 19467 - Weyerhaeuser Company, Corporate Headquarters Including On-Site Leased Workers From Volt Services...

    Science.gov (United States)

    2011-04-07

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

  8. The theory of forest capital reproduction in terms of the lease

    Directory of Open Access Journals (Sweden)

    Nikolay Mikhaylovich Bol'shakov

    2011-09-01

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

  9. 78 FR 8587 - Thomson Reuters, Finance Operations & Technology Division, Including On-Site Leased Workers From...

    Science.gov (United States)

    2013-02-06

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

  10. 76 FR 21329 - Humboldt-Toiyabe National Forest; Nevada; Environmental Impact Statement for Geothermal Leasing...

    Science.gov (United States)

    2011-04-15

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

  11. 26 CFR 5c.168(f)(8)-5 - Term of lease.

    Science.gov (United States)

    2010-04-01

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

  12. 7 CFR 1717.616 - Sale, lease, or transfer of capital assets.

    Science.gov (United States)

    2010-01-01

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

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

    NARCIS (Netherlands)

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

    2008-01-01

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

  14. 78 FR 65589 - Leasing of Osage Reservation Lands for Oil and Gas Mining

    Science.gov (United States)

    2013-11-01

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

  15. 75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

    Science.gov (United States)

    2010-11-18

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

  16. 77 FR 43114 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66025

    Science.gov (United States)

    2012-07-23

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

  17. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69997

    Science.gov (United States)

    2012-07-23

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

  18. 75 FR 29364 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC63019

    Science.gov (United States)

    2010-05-25

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

  19. 75 FR 59741 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69113

    Science.gov (United States)

    2010-09-28

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

  20. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66019

    Science.gov (United States)

    2012-07-23

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

  1. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC73875

    Science.gov (United States)

    2012-07-23

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

  2. 77 FR 43113 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66020

    Science.gov (United States)

    2012-07-23

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

  3. 75 FR 14624 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease

    Science.gov (United States)

    2010-03-26

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

  4. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC66018

    Science.gov (United States)

    2012-07-23

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

  5. 77 FR 9696 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC68134

    Science.gov (United States)

    2012-02-17

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

  6. 77 FR 43112 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC69996

    Science.gov (United States)

    2012-07-23

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

  7. 75 FR 19999 - Notice of Proposed Reinstatement of Terminated Oil and Gas Lease COC72479

    Science.gov (United States)

    2010-04-16

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

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

    OpenAIRE

    Carlos López Fernández; Teresita Mercader Pizzorno

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Carlos López Fernández

    2015-10-01

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

  10. 76 FR 35474 - UAW-Chrysler Technical Training Center, Technology Training Joint Programs Staff, Including On...

    Science.gov (United States)

    2011-06-17

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

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

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2015-01-01

    Full Text Available The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6 Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.

  12. Peran Food And Agriculture Organzation (FAO) dalam Mengatasi Krisis Pangan di Bangladesh Tahun 2007-2012

    OpenAIRE

    Jamaan, Ahmad; Nasution, Ade Irma Suriana

    2015-01-01

    This research aims to look at the role of the Food and Agriculture Organization (FAO) in overcoming the food crisis in Bangladesh. The food crisis means losing access to food for the majority of the world community or lack of resources used to produce food. In Bangladesh there are several causes of the food crisis include natural disasters, food price inflation, the increase in population, the transfer of agricultural land, and poverty. The global food crisis provides a parallel effect on foo...

  13. C-CAP USVI, St. Thomas 2007-2012 Land Cover Change Analysis

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This data set contains the 2007 and 2012 classifications of St. Thomas and can be used to analyze change. This data set utilized CIR imagery captured from Microsoft...

  14. [Lacrimal sac tumors presenting as lacrimal obstruction. Retrospective study in Mexican patients 2007-2012].

    Science.gov (United States)

    Coloma-González, I; Flores-Preciado, J; Ceriotto, A; Corredor-Casas, S; Salcedo-Casillas, G

    2014-06-01

    To determine the demographic and clinical data of primary tumors of the lacrimal sac presenting as lacrimal obstruction. Retrospective and descriptive study was conducted between the years 2007 to 2012 on all patients undergoing surgery for low lacrimal obstruction at Dr. Luis Sanchez Bulnes Hospital, an Association for the prevention of blindness in Mexico IAP. Primary tumors of the lacrimal sac represented 2.5% of all lacrimal obstructions, being more common in women than in men (8:1). The large majority (89%) of the cases were non-epithelial, with lymphoid lesions being the most frequent. Benign tumors were presented at a younger age (50 years old) than malignant (70 years old). One-third (33%) of cases were unexpected findings during surgery (100% benign). Just over half (55%) were malignant tumors (1.4% of obstructions), all of them lymphoproliferative lesions. The most frequent clinical tumor was in the inner edge, either with or without epiphora. The progression time varied according to the degree of aggressiveness of the lymphoma (3 months-10 years). Lacrimal sac tumors are rare, but they must be taken into account in patients with an unusual clinical presentation of lacrimal obstruction. Copyright © 2013 Sociedad Española de Oftalmología. Published by Elsevier Espana. All rights reserved.

  15. Characterization and management of patients with retroperitoneal sarcoma, Hospital San Juan de Dios 2007-2012

    International Nuclear Information System (INIS)

    Batista Rodriguez, Gabriela

    2013-01-01

    Patients diagnosed with retroperitoneal sarcoma at the Hospital San Juan de Dios were characterized during the years 2007 to 2012. The population framework was taken from the hospital's Pathology service database. A total of 15 patients older than 12 years with a diagnosis of sarcoma or malignant fibrous histiocytoma and that the site of origin of the biopsy was the retroperitoneum were selected. The data of the selected patients were collected through a data collection form. The variables included were: age, sex, origin, dates of importance (income, discharge, surgery, complication), presence and type of complications, pathological staging, type of surgery, comorbidities, presence and date of recurrence, treatment with chemotherapy and radiotherapy, death and causes of death. A descriptive analysis with the calculation of frequency measurements (absolute and relative) was carried out to describe the occurrence of the event. The analysis of proportional risks was performed considering the relationship between death and time, the possible relationship with the service of approach, clinical stage and resection status was also assessed. Information on diagnosis, evaluation, staging and management of retroperitoneal sarcomas is cited in the theoretical framework [es

  16. C-CAP USVI, St. Croix 2007-2012 Land Cover Change Analysis

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This data set contains the 2007 and 2012 classifications of St. Croix and can be used to analyze change. This data set utilized CIR imagery captured from Microsoft...

  17. Angiostrongylus cantonensis Infection on Mayotte Island, Indian Ocean, 2007-2012

    Science.gov (United States)

    Epelboin, Loïc; Blondé, Renaud; Chamouine, Abdourahim; Chrisment, Alexandra; Diancourt, Laure; Villemant, Nicolas; Atale, Agnès; Cadix, Claire; Caro, Valérie; Malvy, Denis; Collet, Louis

    2016-01-01

    Introduction Human angiostrongyliasis (HA) is a neurological helminthic disease caused by the lung worm Angiostrongylus cantonensis. It is suspected in the combination of travel or a residence in an endemic area and eosinophilic meningitis. In Mayotte, an island in the Indian Ocean, cases are rare but regular. The main objective of our study was to describe the epidemiological and diagnosis clues of HA in Mayotte. The secondary objectives were to evaluate the contribution of Real-Time Polymerase Chain Reaction (RT- PCR) for the diagnosis of HA, delineate the characteristics of the local transmission and ascertain the presence of A. cantonensis in Achatina fulica, the potential vector of the disease. Materials and Methods Between 2007 and 2012, all cases of eosinophilic meningitis were retrospectively included and investigated by RT- PCR in the CSF. Descriptive analysis was conducted for clinical, biological and radiological features, and were analyzed for all patients together with the search for prognostic factors for mortality. Concurrently, geolocalization and temporal parameters were studied to correlate the occurrence of the cases with rainfall seasons and snails were collected to enhance a parasitic carriage with real time PCR. Results During the 6-year period of the study, 14 cases were identified (2.3 cases/year) and 9 among 10 remaining CSF were positive in PCR. Among 14 cases of EM, 13 were less than 2 year-old children. The 1 year mortality rate was 5/14 (35.7%). Among survivors, 3/7 (42.8%) presented neurological sequelae. Factors associated with mortality were dysfunction of cranial nerves, abnormal brain imaging, and CSF glucose level inferior to 2 mmol/l. Occurrence of cases was temporarily and spatially correlated to the rainy season. Among the 64 collected giant snails, 6 (9.4%) were positive with A. cantonensis PCR. The likely main route of transmission was the children licking snails, carriers of the parasite. Conclusion In Mayotte, HA was mainly found in paediatric cases under 2 years old, and evidenced a life-threatening disease. PCR seems to be a promising tool in the definitive diagnosis of HA. Population should be aware of the role of A. fulica, and not let the children have direct contact with the snails. PMID:27144645

  18. Angiostrongylus cantonensis Infection on Mayotte Island, Indian Ocean, 2007-2012.

    Directory of Open Access Journals (Sweden)

    Loïc Epelboin

    2016-05-01

    Full Text Available Human angiostrongyliasis (HA is a neurological helminthic disease caused by the lung worm Angiostrongylus cantonensis. It is suspected in the combination of travel or a residence in an endemic area and eosinophilic meningitis. In Mayotte, an island in the Indian Ocean, cases are rare but regular. The main objective of our study was to describe the epidemiological and diagnosis clues of HA in Mayotte. The secondary objectives were to evaluate the contribution of Real-Time Polymerase Chain Reaction (RT- PCR for the diagnosis of HA, delineate the characteristics of the local transmission and ascertain the presence of A. cantonensis in Achatina fulica, the potential vector of the disease.Between 2007 and 2012, all cases of eosinophilic meningitis were retrospectively included and investigated by RT- PCR in the CSF. Descriptive analysis was conducted for clinical, biological and radiological features, and were analyzed for all patients together with the search for prognostic factors for mortality. Concurrently, geolocalization and temporal parameters were studied to correlate the occurrence of the cases with rainfall seasons and snails were collected to enhance a parasitic carriage with real time PCR.During the 6-year period of the study, 14 cases were identified (2.3 cases/year and 9 among 10 remaining CSF were positive in PCR. Among 14 cases of EM, 13 were less than 2 year-old children. The 1 year mortality rate was 5/14 (35.7%. Among survivors, 3/7 (42.8% presented neurological sequelae. Factors associated with mortality were dysfunction of cranial nerves, abnormal brain imaging, and CSF glucose level inferior to 2 mmol/l. Occurrence of cases was temporarily and spatially correlated to the rainy season. Among the 64 collected giant snails, 6 (9.4% were positive with A. cantonensis PCR. The likely main route of transmission was the children licking snails, carriers of the parasite.In Mayotte, HA was mainly found in paediatric cases under 2 years old, and evidenced a life-threatening disease. PCR seems to be a promising tool in the definitive diagnosis of HA. Population should be aware of the role of A. fulica, and not let the children have direct contact with the snails.

  19. BioRefine. New biomass products programme 2007-2012. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Makinen, T. (ed.) [VTT Technical Research Centre of Finland, Espoo (Finland); Alakangas, E.; Holviala, N. (eds.) [VTT Technical Research Centre of Finland, Jyvaskyla (Finland)

    2012-07-01

    The focal areas of the BioRefine programme have been business development, raw materials, and product lines. The key issue in the programme has been the development of business opportunities. The other two programme areas - raw materials and product lines, including technologies and services - have always been viewed from the perspective of short, medium or long-term business activities.The programme has organised four calls for research projects. The focus of the first call was on biomass-based fuels for transport (in the autumn 2007), the second one focused on other biomass-based products like chemicals and materials (in the spring 2008), and the third one on new biomass sources and waste-based biomass, and research supporting the business development of SME companies (early in 2010). In the last call in the spring 2011, project proposals were expected to focus on the following areas: new innovative and multidisciplinary research initiatives related to biomass utilisation, small distributed biorefinery concepts, efficient and sustainable utilisation of biomass raw materials in new integrated solutions for biorefining, and new integrated solutions for the efficient utilisation of sidestreams in the biorefining value chain or in its parts. Unlike research organizations, companies have been able to apply for funding continuously from Tekes.

  20. Retrospective evaluation of xylitol ingestion in dogs: 192 cases (2007-2012).

    Science.gov (United States)

    DuHadway, Meghan R; Sharp, Claire R; Meyers, Katherine E; Koenigshof, Amy M

    2015-01-01

    To summarize the signalment, clinical signs, prevalence of decreased blood glucose concentration (BG), prevalence of increased liver values, treatment, and outcome in dogs known to have ingested xylitol. Retrospective study from December 2007 to February 2012 SETTING: Three university teaching hospitals. One hundred ninety-two client-owned dogs with known or suspected xylitol ingestion. None. The median ingested xylitol dose was 0.32 g/kg (range 0.03-3.64 g/kg). Clinical signs were present in 39 (20%) dogs on presentation to the veterinary teaching hospitals. The most common clinical sign was vomiting (n = 25), followed by lethargy (12). The median duration of clinical signs prior to presentation was 93 minutes (range 0-5,040 minutes). Dogs that developed clinical signs ingested a significantly higher dose of xylitol than those that were asymptomatic. Thirty dogs became hypoglycemic (BG ≤ 3.3 mmol/L [60 mg/dL]) at some time point during their hospitalization. When evaluating all dogs, there was a significant difference between the initial and lowest BGs. Thirty dogs had increased alanine aminotransferase activity or total serum bilirubin concentration. Dogs with increases in alanine aminotransferase activity or total serum bilirubin concentration had a significantly lower nadir BG. All dogs survived to discharge and 158 were known to be alive at 28 days. The rest were lost to follow up. The prognosis for dogs evaluated by a veterinarian that ingest lower doses of xylitol and do not develop liver failure is excellent. Dogs ingesting xylitol should be hospitalized and monitored for variations in BG, because BG drops in most dogs following presentation. Additional studies are needed in dogs ingesting higher doses of xylitol before correlations between dose and the development of clinical signs or liver failure can be established. Treatment and prognosis for these dogs warrants further investigation. © Veterinary Emergency and Critical Care Society 2015.

  1. Concurso NIST. Análisis del concurso (2007-2012)

    OpenAIRE

    Martín Sierra, Marían

    2014-01-01

    El objetivo de este proyecto es dar a conocer el concurso SHA-3, concurso que ha transcurrido durante los últimos años y que ha promovido el Instituto Nacional de Estándares y Tecnología, también conocido como NIST, con el objetivo de encontrar el nuevo algoritmo criptográfico de función resumen SHA-3 que se utilizará de estándar de aquí en adelante. Con este fin se ha realizado un estudio sobre criptografía en general y sobre algunos de los algoritmos criptográficos de func...

  2. Impact of Financial Crisis on Lending in Romania. Analysis for the Period 2007-2012

    Directory of Open Access Journals (Sweden)

    Lavinia Maria Nețoiu

    2013-11-01

    Full Text Available Non-performing loans are a reality of Romanian economy. The period 2006-2009 was characterized by easy crediting conditions and a boom in terms of personal loans and mortgages, which were followed by the economic crisis that struck Romania and triggered the emergence of bad loans and their growth in a rhythm described as alarming. Banks, under these conditions, proceeded to refinance, to reduce on savings’ interest, to reschedule the payment terms, their final aim being to reduce the number of bad loans that threaten banks’ performance. Immediate economic developments tend to worsen the situation of the debts Romanians have to banks and their efforts to recover them are still higher. At present the relationship between bank and clients is characterized by a special attention given to the determination of a certain client’s trustworthiness and the fact individual clients are more temperate in accessing credits, even if banks have tempting offers.

  3. La criminalidad juvenil en España (2007-2012

    Directory of Open Access Journals (Sweden)

    Tomás Montero Hernanz

    2014-05-01

    Full Text Available La necesidad de estadísticas confiables sobre justicia juvenil es una demanda repetida desde las instancias internacionales. En España, tras la entrada en vigor, en el 2001, de la ley de responsabilidad penal de los menores, se ha asentado en la opinión pública la idea de que esta delincuencia ha crecido en forma exponencial, que los jóvenes se inician cada vez más tempranamente en el delito, y relacionan esta realidad con el fenómeno de la inmigración. El presente artículo tiene por objetivo acercarse al conocimiento de la delincuencia juvenil, a partir de los datos que facilita el Instituto Nacional de Estadística, a fin de constatar lo que hay de cierto en esas creencias sociales. Para ello se hace un análisis cuantitativo del número de condenados, infracciones cometidas y medidas impuestas, así como de la tasa de criminalidad, sin olvidar las variables género y extranjería. Los resultados confirman solo de manera parcial la percepción social sobre una actividad delictiva, en su mayoría de poca gravedad, que no es cada vez más precoz y donde no es correcto relacionar inseguridad con inmigración. La complejidad del fenómeno no puede explicarse desde situaciones puntuales y debe tener en cuenta la realidad criminológica y sociológica de España.

  4. Public health interventions involving travelers with tuberculosis--U.S. ports of entry, 2007-2012.

    Science.gov (United States)

    2012-08-03

    Every day, approximately 950,000 international travelers arrive in the United States. The Secretary of the U.S. Department of Health and Human Services is authorized to prevent the introduction, transmission, and spread of communicable diseases by travelers into and within the United States. The Secretary, through the CDC director, delegates this authority to CDC's Division of Global Migration and Quarantine (DGMQ). Of the communicable diseases for which federal quarantine and isolation are authorized by executive orders of the president, infectious tuberculosis (TB) is encountered most commonly by DGMQ's network of quarantine stations at major U.S. ports of entry. Although legal immigrants and refugees undergo U.S. State Department-mandated TB screening overseas, CDC receives approximately 125 reports each year of arriving travelers with active TB, including foreign visitors, foreign students, and temporary workers (CDC, unpublished data, 2012). This report describes two cases that illustrate the TB control and prevention activities of quarantine stations. Such activities, including issuing federal isolation orders, restricting travel, arranging safe transport for patients across state lines, and conducting airline contact investigations, support CDC's mission to limit the spread of infectious disease from travelers.

  5. DETERMINANTES Y EFECTOS DEL DESAJUSTE EDUCATIVO EN EL MERCADO LABORAL ECUATORIANO 2007-2012

    Directory of Open Access Journals (Sweden)

    Héctor Alberto Botello Peñaloza

    2016-10-01

    Full Text Available Se estudian las causas y los efectos del desajuste educativo en el mercado laboral ecuatoriano según los microdatos de la encuesta de empleo desde 2007 a 2012 que implementa un modelo de elección discreta y de capital humano. El artículo es el primer estudio sobre la exploración de este fenómeno en el mercado laboral ecuatoriano, que además hace un análisis temporal del fenómeno, para comprobar su naturaleza estrucutural. El desajuste educativo en el mercado laboral ecuatoriano abarca 35 % de la masa laboral donde la sobreeducación es mayoritaria con 22 % y la infraeducación con 13 %. Existe un rendimiento positivo para los años de sobreeducación y una penalización sobre los salarios en el caso de la infraeducación, además se evidencia que el desajuste disminuye a medida que aumenta el tamaño de la empresa y la experiencia del individuo. Estas conclusiones mostraríanque las iniciativas de los observatorios laborales para egresados son un primer paso para conocer las necesidades de las empresas y las competencias que desarrollan los egresados.

  6. Statusrapport, Teaching Lab, 2007-2012, Læreruddannelsen i Nørre Nissum

    DEFF Research Database (Denmark)

    Roswall, Torben Bo

    2013-01-01

    Rapporten gør rede for det forskningsmæssige grundlag for Teaching Lab, udviklingsfaserne, den praktiske udmøntning, resultater af den løbende evaluering – herunder ”Bridging The Gap”-følgeforskning – samt en spejling af Teaching Lab i resultaterne af den nyeste, internationale forskning i...

  7. Longitudinal Associations between Triglycerides and Metabolic Syndrome Components in a Beijing Adult Population, 2007-2012.

    Science.gov (United States)

    Tao, Li-Xin; Yang, Kun; Liu, Xiang-Tong; Cao, Kai; Zhu, Hui-Ping; Luo, Yan-Xia; Guo, Jin; Wu, Li-Juan; Li, Xia; Guo, Xiu-Hua

    2016-01-01

    Longitudinal associations between triglycerides (TG) and other metabolic syndrome (MetS) components have rarely been reported. The purpose was to investigate the longitudinal association between TG and other MetS components with time. The longitudinal study was established in 2007 on individuals who attended health check-ups at Beijing Tongren Hospital and Beijing Xiaotangshan Hospital. Data used in this study was based on 7489 participants who had at least three health check-ups over a period of 5-year follow up. Joint model was used to explore longitudinal associations between TG and other MetS components after adjusted for age. There were positive correlations between TG and other MetS components except for high density lipoprotein (HDL), and the correlations increased with time. A negative correlation was displayed between TG and HDL, and the correlation also increased with time. Among all five pairs of TG and other MetS components, the marginal correlation between TG and body mass index (BMI) was the largest for both men and women. The marginal correlation between TG and fasting plasma glucose was the smallest for men, while the marginal correlation between TG and diastolic blood pressure was the smallest for women. The longitudinal association between TG and other MetS components increased with time. Among five pairs of TG and other MetS components, the longitudinal correlation between TG and BMI was the largest. It is important to closely monitor subjects with high levels of TG and BMI in health check-up population especially for women, because these two components are closely associated with development of hypertension, diabetes, cardiovascular disease and other metabolic diseases.

  8. Scientific Data Management (SDM) Center for Enabling Technologies. 2007-2012

    Energy Technology Data Exchange (ETDEWEB)

    Ludascher, Bertram [Univ. of California, Davis, CA (United States); Altintas, Ilkay [Univ. of California, San Diego, CA (United States)

    2013-09-06

    Over the past five years, our activities have both established Kepler as a viable scientific workflow environment and demonstrated its value across multiple science applications. We have published numerous peer-reviewed papers on the technologies highlighted in this short paper and have given Kepler tutorials at SC06,SC07,SC08,and SciDAC 2007. Our outreach activities have allowed scientists to learn best practices and better utilize Kepler to address their individual workflow problems. Our contributions to advancing the state-of-the-art in scientific workflows have focused on the following areas. Progress in each of these areas is described in subsequent sections. Workflow development. The development of a deeper understanding of scientific workflows "in the wild" and of the requirements for support tools that allow easy construction of complex scientific workflows; Generic workflow components and templates. The development of generic actors (i.e.workflow components and processes) which can be broadly applied to scientific problems; Provenance collection and analysis. The design of a flexible provenance collection and analysis infrastructure within the workflow environment; and, Workflow reliability and fault tolerance. The improvement of the reliability and fault-tolerance of workflow environments.

  9. Scientific Data Management (SDM) Center for Enabling Technologies. Final Report, 2007-2012

    Energy Technology Data Exchange (ETDEWEB)

    Ludascher, Bertram [Univ. of California, Davis, CA (United States); Altintas, Ilkay [Univ. of California, San Diego, CA (United States)

    2013-09-06

    Our contributions to advancing the State of the Art in scientific workflows have focused on the following areas: Workflow development; Generic workflow components and templates; Provenance collection and analysis; and, Workflow reliability and fault tolerance.

  10. Mosquito-borne Arbovirus Surveillance at Selected Sites in Diverse Ecological Zones of Kenya 2007 -- 2012

    Science.gov (United States)

    2013-05-10

    and pooled (1 to 25 mosquitoes per pool) by species, sex and collection sites using mosquito identification keys by [23-26] and preserved in 1.5 ml...reference and research on arboviruses and haemorrhagic fever viruses. Dakar, Senegal: Institut Pasteur de Dakar; 2000. 8. Kalunda M, Lwanga-Ssozi C

  11. Characterisation of Invasive Streptococcus pneumoniae Isolated from Cambodian Children between 2007 - 2012.

    Science.gov (United States)

    Moore, Catrin E; Giess, Adam; Soeng, Sona; Sar, Poda; Kumar, Varun; Nhoung, Pheakdey; Bousfield, Rachel; Turner, Paul; Stoesser, Nicole; Day, Nicholas P J; Parry, Christopher M

    2016-01-01

    The 13-valent pneumococcal vaccine (PCV13) was introduced in Cambodia in January 2015. There are limited data concerning the common serotypes causing invasive pneumococcal disease (IPD). Knowledge of the circulating pneumococcal serotypes is important to monitor epidemiological changes before and after vaccine implementation. All episodes of IPD defined by the isolation of Streptococcus pneumoniae from blood, cerebrospinal fluid or other sterile site in Cambodian children admitted to the Angkor Hospital for Children in Siem Reap, Northwestern Cambodia, between 1st January 2007 and 1st July 2012 were retrospectively studied. Streptococcus pneumoniae isolates that could be retrieved underwent phenotypic typing and whole genome sequencing. There were 90 Cambodian children hospitalized with IPD with a median (IQR) age of 2.3 years (0.9-6.2). The case fatality was 15.6% (95% CI 8-23). Of 50 Streptococcus pneumoniae isolates available for further testing, 46% were penicillin non-susceptible and 8% were ceftriaxone non-susceptible, 78% were cotrimoxazole resistant, 30% were erythromycin resistant and 30% chloramphenicol resistant. There were no significant changes in resistance levels over the five-year period. The most common serotypes were 1 (11/50; 22%), 23F (8/50; 16%), 14 (6/50; 12%), 5 (5/50; 10%) and 19A (3/50; 6%). Coverage by PCV7, PCV10 and PCV13 was 44%, 76% and 92% respectively. We identified novel multilocus sequence types and resistotypes using whole genome sequencing. This study suggests IPD is an important disease in Cambodian children and can have a significant mortality. PCV13 coverage of the serotypes determined in studied strains was high and consistent with another recent study. The phenotypic resistance patterns observed were similar to other regional studies. The use of whole genome sequencing in the present study provides additional typing and resistance information together with the description of novel sequence types and resistotypes.

  12. Characterisation of Invasive Streptococcus pneumoniae Isolated from Cambodian Children between 2007 - 2012.

    Directory of Open Access Journals (Sweden)

    Catrin E Moore

    Full Text Available The 13-valent pneumococcal vaccine (PCV13 was introduced in Cambodia in January 2015. There are limited data concerning the common serotypes causing invasive pneumococcal disease (IPD. Knowledge of the circulating pneumococcal serotypes is important to monitor epidemiological changes before and after vaccine implementation.All episodes of IPD defined by the isolation of Streptococcus pneumoniae from blood, cerebrospinal fluid or other sterile site in Cambodian children admitted to the Angkor Hospital for Children in Siem Reap, Northwestern Cambodia, between 1st January 2007 and 1st July 2012 were retrospectively studied. Streptococcus pneumoniae isolates that could be retrieved underwent phenotypic typing and whole genome sequencing.There were 90 Cambodian children hospitalized with IPD with a median (IQR age of 2.3 years (0.9-6.2. The case fatality was 15.6% (95% CI 8-23. Of 50 Streptococcus pneumoniae isolates available for further testing, 46% were penicillin non-susceptible and 8% were ceftriaxone non-susceptible, 78% were cotrimoxazole resistant, 30% were erythromycin resistant and 30% chloramphenicol resistant. There were no significant changes in resistance levels over the five-year period. The most common serotypes were 1 (11/50; 22%, 23F (8/50; 16%, 14 (6/50; 12%, 5 (5/50; 10% and 19A (3/50; 6%. Coverage by PCV7, PCV10 and PCV13 was 44%, 76% and 92% respectively. We identified novel multilocus sequence types and resistotypes using whole genome sequencing.This study suggests IPD is an important disease in Cambodian children and can have a significant mortality. PCV13 coverage of the serotypes determined in studied strains was high and consistent with another recent study. The phenotypic resistance patterns observed were similar to other regional studies. The use of whole genome sequencing in the present study provides additional typing and resistance information together with the description of novel sequence types and resistotypes.

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

    Data.gov (United States)

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

  14. 76 FR 23834 - Notice of Proposed Reinstatement of Terminated Oil and Gas Leases NDM 98791, NDM 98792, NDM 98793...

    Science.gov (United States)

    2011-04-28

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

  15. 30 CFR 203.45 - If I drill a certified unsuccessful well, what royalty relief will my lease earn?

    Science.gov (United States)

    2010-07-01

    ... than 200 meters but less than 400 meters deep; or (ii) On or after May 3, 2004, if your lease is located in water partly or entirely less than 200 meters deep. (2) Production to which an RSV applies...

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

    International Nuclear Information System (INIS)

    Sevalrud, D.L.

    1998-01-01

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

  17. DoD Needs to Improve Screening and Access Controls for General Public Tenants Leasing Housing on Military Installations (REDACTED)

    Science.gov (United States)

    2016-04-01

    helps enhance service members’ quality of life by improving the condition of military-owned housing faster and more economically than traditional...DEPARTMENT OF THE ARMY SUBJECT: DoD Needs to Improve Screening and Access Controls for General Public Tenants Leasing Housing on Military...public tenants who leased DoD privatized housing before granting those tenants unescorted access to military installations. In addition, DoD officials

  18. An Extensive comparison of operating-lease capitalisation approaches and their unavoidable assumptions : Are further disclosures desirable?

    OpenAIRE

    Lückerath – Rovers, M.; Bos, de, A.

    2009-01-01

    Previous research of Imhoff, Lipe and Wright (1991), Beattie, Edwards and Goodacre (1998) and others has shown that the capitalisation of operating leases on the balance sheet has a major impact on the accounting ratios. This empirical study expands previous research on two issues. First, we refine the capitalisation methods that have been developed by previous researchers. Second, we expand the focus from the relevance criteria of operating-lease information to the completeness-criterion of ...

  19. The European used-car market at a glance: Hedonic resale price valuation in automotive leasing industry

    OpenAIRE

    Sylvain M. Prado

    2009-01-01

    In the leasing industry, the risk of loss on sales at the end of the contract term, as well as pricing are critically impacted by the forecasted resale price of the asset (residual value). We apply the Hedonic methodology to European auto lease portfolios, in order to estimate the resale price distribution. The Hedonic approach estimates the price of a good through the valuation of its attributes. Following a discussion on Hedonic prices, we propose an operational model for the automobile res...

  20. Final Report on the Audit of DoD Leasing of Family Housing at Ellsworth Air Force Base

    Science.gov (United States)

    1990-08-24

    In October 1989, we announced our audit of DoD Leasing of Family Housing. One of the audit objectives was to determine whether the Services acquire...market cannot support Military family housing, the Services then request funding to either lease or build on or near Military installations. During the ... audit we found that a required housing market analysis was not performed to determine the availability of adequate private sector housing to satisfy

  1. Gulf of Alaska/Yakutat Planning Area oil and gas lease sale 158: Draft environmental impact statement

    International Nuclear Information System (INIS)

    1995-12-01

    This environmental impact statement (EIS) addresses a proposed Federal action that will offer for lease areas in the Alaska Outer Continental Shelf (OCS). These areas may contain economically recoverable oil and gas resources. At this time, gas is not considered economically recoverable. Lease Sale 158, proposed for 1997, is comprised of lease blocks in the Gulf of Alaska Planning Area. Up to 977 blocks will be available for lease under the proposed action; only a small percentage is expected to be actually leased. Of the blocks that will be leased, only a portion will be drilled and could possibly result in production. The analytical methods used in this EIS have been formulated over a period of years. The first step of the analysis is the identification of significant environmental and socioeconomic resources through the scoping process outlined in Section I.D. The MMS then derives a range of energy-resource estimates from geologic and economic assumptions and establishes alternatives to the proposed action. The MMS assumes estimated levels of exploration and development activity for analyzing the proposed action. The MMS then analyzes the potential effects expected from the interaction between significant environmental and socioeconomic resources and OCS-related activities

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

    OpenAIRE

    Hana Bohušová

    2015-01-01

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

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

    CERN Document Server

    Murthy, D N Prabhakar

    2014-01-01

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

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

    International Nuclear Information System (INIS)

    Douglas, W.; Wells, M.

    1999-01-01

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

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

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

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

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

    Directory of Open Access Journals (Sweden)

    DRAGICA ODZAKLIESKA

    2015-03-01

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

  7. Infrastructural development factors of leasing entrepreneurship in real sector of economy

    Science.gov (United States)

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

    2017-10-01

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

  8. Avaliação do leasing financeiro: um estado da arte

    OpenAIRE

    Mehra, Ajay

    1988-01-01

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

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

    International Nuclear Information System (INIS)

    2002-01-01

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

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

    International Nuclear Information System (INIS)

    Wildermann, R.; Beittel, R.

    1993-01-01

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

  11. Determinants of corporate lobbying intensity in the lease standard-setting process

    Directory of Open Access Journals (Sweden)

    Lucia Mellado

    2017-07-01

    Full Text Available The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, regardless of their classification. The complex standard-setting process and the heated debate among stakeholders makes the analysis of the lobbying phenomenon an important matter for study. The aim of this paper is to find explanatory factors that predict the behaviour of corporate groups with respect to the lease standard-setting process. To achieve this objective, we scrutinize the submission of comment letters by 306 non-financial listed companies in response to the discussion paper (DP 2009 and two exposure drafts (ED 2010 and ED 2013 elaborated jointly by the IASB and the FASB by distinguishing among three degrees of intensity in lobbying activities, depending on participation in the different discussion periods. Our empirical study is conducted through a multivariate analysis that shows the intensity of lobbying by considering participation in the three consultation periods. The results show that the intensity of lobbying is associated with size, profitability, age, industry and managerial ownership. The evidence can be used to predict lobbying behaviour. The research has implications for standard setters and contributes to prior lobbying research.

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

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

    Science.gov (United States)

    Song, Shuang; Poh, K. L.

    2017-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Leutgoeb, Klemens [Austrian Energy Agency (Austria)

    2007-07-01

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

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

    International Nuclear Information System (INIS)

    Caswell, M.F.

    1991-03-01

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

  16. 76 FR 30184 - Outer Continental Shelf (OCS) Renewable Energy Program Interim Policy Leasing for Marine...

    Science.gov (United States)

    2011-05-24

    ... Marine Hydrokinetic Technology Testing Offshore Florida AGENCY: Bureau of Ocean Energy Management.... On June 11, 2010 Florida Atlantic University's (FAU) Southeast National Marine Renewable Energy... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management, Regulation and Enforcement [Docket...

  17. Preferences for Alternative Fuel Vehicles of Lease Car Drivers in The Netherlands

    Energy Technology Data Exchange (ETDEWEB)

    Koetse, M.J.; Hoen, A.

    2012-04-15

    In this paper we aim to get insight into preferences of Dutch lease car drivers for alternative fuel vehicles (AFVs) and their characteristics. Since AFVs are either not yet available on the market or have only very limited market shares, we have to rely on stated preference research. We perform a state-of-the-art conjoint analysis, based on data obtained through an online choice experiment among Dutch lease car drivers. Results show that under current tax regulations the average lease car driver is indifferent between the conventional technology, flexifuel and the hybrid car, while negative preferences exist for the plug-in hybrid, the electric and the fuel cell car. When current tax regulations would be abolished, strong negative preferences would result for all AFCs, and especially for the electric and fuel cell car. Increases in driving range, reductions in refuelling time, and reductions in additional detour time for reaching an appropriate fuel station, increase AFV preferences substantially. On average the gap between conventional technologies and AFVs remains large, however. We also find that there is considerable heterogeneity in preferences of lease car drivers, and that various market segments and potential early adopters can be identified. In this respect the most interesting finding is that preferences for electric and fuel cell cars decrease substantially, and willingness to pay for driving range increases substantially, when annual mileage increases. Annual mileage also has a substantial impact on sensitivity to monthly costs. We therefore use simulations to assess market shares of electric and fuel cell cars for different annual mileage categories. We find that people with a relatively low annual mileage are more likely to adopt than people with a relatively high annual mileage, regardless of driving range and monthly costs. For the fuel cell car we find similar results, although when driving range is high and cost differences are large, lease car

  18. Environmental Assessment on the leasing of the Strategic Petroleum Reserve, St. James Terminal, St. James Parish, Louisiana

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-01-01

    The US Department of Energy (DOE) proposes to lease the Strategic Petroleum Reserve`s (SPR) St. James Terminal to private industry. The St. James Terminal consists of six storage tanks, a pumping station, two maine docks and ancillary facilities. DOE believes that the St. James Terminal presents an opportunity to establish a government- industry arrangement that could more effectively use this asset to serve the nations`s oil distribution needs, reduce the operational cost of the SPR, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as several DOE pipelines, to enhance the operation of its own facilities or to avoid having to construct new ones. Under such a lease, industry use would be subordinate to DOE use in the event of a national energy emergency. This Environmental Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this analyses, DOE has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) OF 1969 and has issued the Finding of No Significant Impact (FONSI).

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

    Directory of Open Access Journals (Sweden)

    Pamela Kaufman

    2018-06-01

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

  20. Environmental Assessment on the leasing of the Strategic Petroleum Reserve, St. James Terminal, St. James Parish, Louisiana

    International Nuclear Information System (INIS)

    1995-01-01

    The US Department of Energy (DOE) proposes to lease the Strategic Petroleum Reserve's (SPR) St. James Terminal to private industry. The St. James Terminal consists of six storage tanks, a pumping station, two maine docks and ancillary facilities. DOE believes that the St. James Terminal presents an opportunity to establish a government- industry arrangement that could more effectively use this asset to serve the nations's oil distribution needs, reduce the operational cost of the SPR, and provide a source of revenue for the Government. DOE solicited interest in leasing its distribution facilities in a notice published March 16, 1994. In response, industry has expressed interest in leasing the St. James Terminal, as well as several DOE pipelines, to enhance the operation of its own facilities or to avoid having to construct new ones. Under such a lease, industry use would be subordinate to DOE use in the event of a national energy emergency. This Environmental Assessment describes the proposed leasing operation, its alternatives, and potential environmental impacts. Based on this analyses, DOE has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) OF 1969 and has issued the Finding of No Significant Impact (FONSI)