... 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...
... 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...
... 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...
... 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...
... for purposes of section 57 (relating to items of tax preference for purposes of the minimum tax for tax preferences) or 163(d) (relating to limitation on interest on investment indebtedness). Under... section 57(c) or 163(d)(7) with respect to property held by a partnership shall be made by each partner...
... subject to general leasing and mining laws, is now held in trust by the United States for Indian tribes. Existing mineral prospecting permits, exploration and mining leases on these lands, issued prior to these... CFR chapter II, shall be made to the superintendent having administrative jurisdiction over the land...
Teyeb, Oumer; Boussif, Malek; Sørensen, Troels Bundgaard
the performance from an end-2-end (E2E), user-perceived Quality Of Service (QoS) point of view. In this paper, the design and implementation of RESPECT, an easily configurable network emulator is described. RESPECT was originally geared towards Universal Mobile Communications System (UMTS) networks, but thanks...... to its modular and scalable design, it is being extended for generic heterogeneous networks. Using RESPECT, QoS studies can be carried out to study the behavior of different services in different network conditions, identify generalized service dependent performance metrics for already existing services...
... 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...
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...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may the Secretary cancel a lease at the... Requirements, Lease Term Extensions, and Lease Cancellations § 250.182 When may the Secretary cancel a lease at... be modified to avoid the condition(s). The Secretary may cancel the lease if: (a) The primary lease...
... 30 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...
... 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...
..., 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...
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.
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...
Margolf, C W
After 1920, when the US Congress passed the Mineral Lands Leasing Act (MLLA), coal owned by the Federal government could only be developed by leasing under the MLLA. Most Federally owned coal is in the west, where the Federal government enjoys a near monopoly in coal ownership and its development. In 1976, congress enacted the Federal Coal Leasing Amendments ACT (FCLAA), over President Ford's veto, in order to: increase rents and royalties on Federal coal leases; force lessees holding Federal coal leases not in production to open mines on the non-producing leases; and end 'speculation' in Federal coal leases. The book maintains that in passing the FCLAA, Congress did not understand the western coal industry, and neither did the Department of the Interior (DOI) in concluding that Congress had mandated that the FCLAA must be applied to pre-FCLAA leases, even those in production, when such leases are readjusted. In the resulting lawsuits, the western coal industry has not been explained to the Federal courts and the decisions regarding the applicability of the FCLAA upon readjustment of pre-FCLAA leases have consequently been wrong. The book examines the record to date and aims to demonstrate the validity of these conclusions. It also describes which actions the DOI should have taken to accomplish the objectives of congress set forth in the FCLAA, to readjust pre-FCLAA leases without litigation.
... 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...
... 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...
..., 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...
... 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...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How does MMS initiate the competitive leasing... OCS Renewable Energy Leases Competitive Lease Process § 285.210 How does MMS initiate the competitive leasing process? The MMS may publish in the Federal Register a public notice of Request for Interest to...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Can MMS require lease or grant contraction? 285... Administration Lease Or Grant Contraction § 285.436 Can MMS require lease or grant contraction? At an interval no more frequent than every 5 years, the MMS may review your lease or grant area to determine whether the...
Minerals are important for your body to stay healthy. Your body uses minerals for many different jobs, including keeping your bones, muscles, heart, and brain working properly. Minerals are also important for making enzymes and hormones. ...
Vaquero, M. P.
Full Text Available The possible changes in the mineral composition of food during frying could be the consequence of losses by leaching, or changes in concentrations caused by exchanges between the food and culinary fat of other compounds. The net result depends on the type of food, the frying fat used and the frying process. Moreover, the modifications that frying produces in other nutrients could indirectly affect the availability of dietary minerals. The most outstanding ones are those that can take place in the fat or in the protein. With respect to the interactions between frying oils and minerals, we have recent knowledge concerning the effects of consuming vegetable oils used in repeated fryings of potatoes without turnover, on the nutritive utilization of dietary minerals. The experiments have been carried out in pregnant and growing rats, which consumed diets containing, as a sole source of fat, the testing frying oils or unused oils. It seems that the consumption of various frying oils, with a polar compound content lower or close to the maximum limit of 25% accepted for human consumption, does not alter the absorption and metabolism of calcium, phosphorous, iron or copper. Magnesium absorption from diets containing frying oils tends to increase but the urinary excretion of this element increases, resulting imperceptible the variations in the magnesium balance. The urinary excretion of Zn also increased although its balance remained unchanged. Different studies referring to the effects of consuming fried fatty fish on mineral bioavailability will also be presented. On one hand, frying can cause structural changes in fish protein, which are associated with an increase in iron absorption and a decrease in body zinc retention. The nutritive utilization of other elements such as magnesium, calcium and copper seems to be unaffected. On the other hand; it has been described that an excess of fish fatty acids in the diet produces iron depletion, but when fatty
... 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...
... 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...
Arslan, Derya; Musa Ozcan, M.
Rosemary leaves (Rosmarinus officinalis L., Lamiaceae) were dried by using sun, oven (50 deg. C) and microwave oven (700 W, 2450 MHz) drying methods. Microwave oven drying shortened the drying time more than 99% when compared to the sun and oven drying methods. K, Ca, Na, Mg and P were the most abundant elements in the rosemary samples. The mineral content of oven dried rosemary leaves was higher than that of the sun and microwave dried samples. The logarithmic and Midilli and Kuecuek models were shown to give a good fit to the sun and oven drying. The Page, Modified Page and Midilli and Kuecuek models have shown a better fit to the experimental microwave oven drying data of rosemary leaves. Microwave oven drying revealed optimum colour values. Oven drying resulted in a considerable decrease in the colour quality of the rosemary leaves
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…
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
M. Lückerath-Rovers (Mijntje)
textabstractIn 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach,
... Aren't minerals something you find in the earth, like iron and quartz? Well, yes, but small ... canned salmon and sardines with bones leafy green vegetables, such as broccoli calcium-fortified foods — from orange ...
Pankoke, Helga; Höpfner, Ingo; Matuszak, Agnieszka; Beyschlag, Wolfram; Müller, Caroline
Plants are sessile organisms that suffer from a multitude of challenges such as abiotic stress or the interactions with competitors, antagonists and symbionts, which influence their performance as well as their eco-physiological and biochemical responses in complex ways. In particular, the combination of different stressors and their impact on plant biomass production and the plant's ability to metabolically adjust to these challenges are less well understood. To study the effects of mineral nitrogen (N) availability, interspecific competition and the association with arbuscular mycorrhizal fungi (AMF) on biomass production, biomass allocation patterns (root/shoot ratio, specific leaf area) and metabolic responses, we chose the model organism Plantago lanceolata L. (Plantaginaceae). Plants were grown in a full factorial experiment. Biomass production and its allocation patterns were assessed at harvest, and the influence of the different treatments and their interactions on the plant metabolome were analysed using a metabolic fingerprinting approach with ultra-high performance liquid chromatography coupled with time-of-flight-mass spectrometry. Limited supply of mineral N caused the most pronounced changes with respect to plant biomass and biomass allocation patterns, and altered the concentrations of more than one third of the polar plant metabolome. Competition also impaired plant biomass production, yet affected the plant metabolome to a much lesser extent than limited mineral N supply. The interaction of competition and limited mineral N supply often caused additive changes on several traits. The association with AMF did not enhance biomass production, but altered biomass allocation patterns such as the root/shoot ratio and the specific leaf area. Interestingly, we did not find significant changes in the plant metabolome caused by AMF. A targeted analysis revealed that only limited mineral N supply reduced the concentrations of one of the main target defence
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.
... 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...
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…
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
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...
... (USA), for lands in Garfield County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
..., LTD, for lands in Gunnison County, Colorado. The petition was filed on time and was accompanied by all...: BLM, Milada Krasilinec, Land Law Examiner, Branch of Fluid Minerals Adjudication, at (303) 239-3767... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... (USA) Inc., for lands in Mesa County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
... Inc., for lands in Huerfano County, Colorado. The petition was filed on time and was accompanied by...: Milada Krasilinec, BLM Land Law Examiner, Fluid Minerals Adjudication, at (303) 239-3767. Persons who use... requirements for reinstatement of the lease as set out in Section 31(d) and (e) of the Mineral Lands Leasing...
Schreiber, S. A.
Small-angle X-ray scattering (SAXS) was used to study the structure of the collagen/mineral composite of bone in the nanometer range. The most important results were: - In horse radius, the angular distribution of mineral crystals as measured by SAXS agreed well with previous measurements of collagen orientation using circularly polarized light microscopy. This shows that the crystals are parallel to the collagen fibrils. - The effect of sodium fluoride, which stimulates bone formation, and bisphosphonates, which reduce bone resorption, were analyzed. A slight increase in the average thickness of the mineral crystals as well as changes in the structure of the mineral/collagen composite were found in the case of fluoride treated animals. No differences were found between alendronate treated animals and controls. The changes with NaF correlate with bone weakening found in an earlier study with the same animals. - In cortical bone from 9 patients with Osteogenesis Imperfecta (brittle bone disease) the mean thickness of the mineral crystals was found approximately constant around 2.4 nm, while in control bones it constantly increased with age up to about 3.5 nm. In addition, the parallel alignment of the mineral crystals was less in OI-bone than in normal controls. Hence, despite the great variability of this genetic collagen defect, smaller and less well aligned mineral crystals seem to characterize the collagen/mineral composite in OI-bone. (author)
Full Text Available In this study 29 normal (mean age: 65.6 ± 5.1 years and 33 osteopenic (mean age: 67.6 ± 4.9 years postmenopausal women according to total bone mineral density (BMD of the hip were evaluated for BMD values of subregions of proximal femur. The percentages for osteoporosis and osteopenia with respect to subregions were 13.8% and 58.6% for femoral neck and 20.7% and 41.4% for Ward’s triangle in normal group. In trochanteric and intertrochanteric measurements there were no T scores below –2.5 but 17.2% of the subjects were osteopenic with regard to trochanteric and 6.9% were osteopenic due to intertrochanteric BMD values. The percentages for osteoporosis and osteopenia with respect to subregion measurements were 57.6% and 42.4% for femoral neck, 60.6% and 36.4% for Ward’s triangle, 3% and 78.8% for trochanteric, 9.1% and 87.9% for intertrochanteric regions in osteopenic group according to total hip values. Knowing that hip fracture risk is increasing 2-3 fold for 1 standart deviation decrease from the young adult mean value for all subregions and knowing the relation between cervical hip fractures and BMD values of Ward’s triangle and femoral neck and the relation between intertrochanteric fractures and trochanteric BMD values, it is recommended to evaluate the BMD values of subregions of the hip besides the total hip values in daily practice.
Aim of this master thesis is to describe the service of Full Service Leasing, as a modern form of financing and management of assets, primarily automobile fleet. Description of full service leasing is designed as a comprehensive and complete guide to support reader's position when deciding to finance and manage a fleet by this service. Whether the reader is an entrepreneur, CFO, fleet manager, new employee of leasing company, or anyone who is interested in this service, this master thesis wil...
The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed
Slides to accompany a discussion about leasing telecommunications infrastructure, including radio/microwave tower space, radio control buildings, paging systems and communications circuits, were presented. The structure of Alberta Power Limited was described within the ATCO group of companies. Corporate goals and management practices and priorities were summarized. Lessons and experiences in the infrastructure leasing business were reviewed
, M.A. Khalifa; , T.A. Nasser
The present study was carried out from 2007 to 2008. Water samples were collected from different stations in Tarhona valley 90 Km from Tripoli, Libya. Water samples were studied including 4 samples from desalination stations, 5 of house roofs rain water, 5 of direct rain water, 5 samples of state wells and 8 of private public wells. The study covers total dissolved solids (TDS), pH, alkaline ions and heavy metals. The desalination water samples showed 74 ppm of mineral salts, these amounts ar...
... 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...
... 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...
... 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...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Rights to minerals. 281.8 Section 281.8 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE LEASING OF MINERALS OTHER THAN OIL, GAS, AND SULPHUR IN THE OUTER CONTINENTAL SHELF General § 281.8 Rights to minerals. (a) Unless...
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
Raluca Antoanetta TOMESCU
Full Text Available The leasing operation according to article 1, paragraph (2 of Government Ordinance 51/1997 covers movable or immovable property by their nature or which become movable by destination and by the definition of the leasing operation that the legislator offers in the same law, the leasing operation appears to be reduced to signing a lease agreement. But as practice proves, and recognized by part of the legal doctrine, leasing operations cannot be reduced only to the conclusion of the lease agreement. If the lease agreement represents the materialization of the will of the parties (lender and user, it is fact only a stage (final stage of several operations that precede and accompany the leasing operations along their development. It is recognized in the doctrine that within the leasing operations we have a sequence of operations and contracts without which the final act, namely the lease agreement would not exist. We are referring to the sale-purchase contract signed by the financier with the supplier of goods, the mandate contract of the financier concluded with the user and the actual funding contract, the last two coexisting in the wording of the lease agreement. Through the study developed, we aimed to individualize concretely the specific subject of each of these legal operations, with the intention of consolidate the own identity of the lease agreement and of the leasing operations implicitly.
Nicolae Traian Cristin
An entity shall apply IFRS 16 Leasing contracts for annual periods beginning on or after 1 January 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure for accountimg of the leases. The objective is to ensure that leasing companies and locators provide relevant information in a way that accurately represents those transactions. Based on this information, users of financial statements can assess the effect that leases have on an entity's financial position, financial performance and cash flows.
... mining, oil and gas extraction, and the mining and quarrying of nonmetallic minerals) as an individual...\\ New value \\4\\ New fee \\5\\ Oil & Gas (parts 3100, 3110, 3120, 3130, 3150) Noncompetitive lease... Leasing of Solid Minerals Other Than Coal and Oil Shale (parts 3500, 3580) Applications other than those...
... 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...
... 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...
... 25 Indians 1 2010-04-01 2010-04-01 false Other minerals and deep-lying lead and zinc minerals. 215.25 Section 215.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.25 Other minerals and deep-lying lead...
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.
... 25 Indians 1 2010-04-01 2010-04-01 false Minerals other than oil and gas. 227.10 Section 227.10 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS... Minerals other than oil and gas. Unreserved, unwithdrawn, and unallotted lands which have not been leased...
... 25 Indians 1 2010-04-01 2010-04-01 false Government reserves right to purchase minerals produced... Leases § 213.17 Government reserves right to purchase minerals produced. In time of war or other public... prevailing market price on the date of sale all or any part of the minerals produced under any lease. Rents...
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.
Moser, Frank; Karavezyris, Vassilios; Blum, Christopher
Chemical leasing is a new and innovative approach of selling chemicals. It aims at reducing the risks emanating from hazardous substances and ensuring long-term economic success within a global system of producing and using chemicals. This paper explores how, through chemical leasing, the consumption of chemicals, energy, resources and the generation of related wastes can be reduced. It also analyses the substitution of hazardous chemicals as a tool to protect environmental, health and safety and hence ensure compliance with sustainability criteria. For this, we are proposing an evaluation methodology that seeks to provide an answer to the following research questions: (1) Does the application of chemical leasing promote sustainability in comparison to an existing chemicals production and management system? 2. If various chemical leasing project types are envisaged, which is the most promising in terms of sustainability? The proposed methodology includes a number of basic goals and sub-goals to assess the sustainability for eight different chemical leasing case studies that have been implemented both at the local and the national levels. The assessment is limited to the relative assessment of specific case studies and allows the comparisons of different projects in terms of their relative contribution to sustainable chemistry. The findings of our assessment demonstrate that chemical leasing can be regarded as promoting sustainable chemistry in five case studies with certainty. However, on the grounds of our assessment, we cannot conclude with certainty that chemical leasing has equivalent contribution to sustainable chemistry in respect of three further case studies.
... 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...
Full Text Available The article is systematization of knowledge on leasing as a source of financing for enterprises. This paper defines the leasing and presented its nature according to the norms of civil, tax and accounting law. It shows the basic classification of leases and briefly describes each type. This article discusses the key benefits gained from using the financial tools and the most common business problems. Presented the consequences arising from the signing of the lease. Description was written based on literature studies on the issues of lease. Concerns the benefits and drawbacks arising from the lease agreement for use of this form of financing for enterprises. The article can help entrepreneurs in making the correct choice of the method of financing.
... 213 Advertising, Consumer leasing, Consumer protection, Federal Reserve System, Reporting and... contains regulatory documents #0;having general applicability and legal effect, most of which are keyed #0...
The high costs to be borne in industrialised countries for expanding nuclear programmes make leasing, in terms of funding, an attractive proposition even in times of recession. This system is advantageous to both parties: the bodies providing funds make substantial profits without untoward risk, given the internationally-recognised regime of channelling liability onto the nuclear operator and because such contracts usually provide that ownership of the property involved will eventually be transferred to the operator. The latter obtains the sums needed by a simple, speedy procedure enabling him to start operations more quickly than if he had to seek funds by a more conventional method. The problem in Italy is that nuclear electricity generating plants are a State monopoly while leasing is a private enterprise. The Italian 1975 Siting Act provides a consultation procedure of regional and State authorities, with the ultimate decision taken by the latter. To maintain the momentum, arrangements could be made for leasing, before starting the licensing procedure proper according to the Act. (NEA) [fr
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
... 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...
...: 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...
..., 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...
..., 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...
...: 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...
... 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...
..., 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...
... 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...
... 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...
...: 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...
... 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...
Pomerenke, Paula J.
Describes an assignment in a corporate-communications class in which students examine the design and the language of their apartment leases. Discusses how this assignment teaches students about the Plain English laws and the need for plain English in leases and in ethics. (SR)
The Farmers' Advocate Office was created in 1972 to help put Alberta mineral owners on an equal footing with the energy sector. Most mineral owners are at a disadvantage when dealing with the disposition of their minerals because they have little or no knowledge of what they own or what their surface rights are. This paper addresses key features of mineral leasing arrangements in Alberta and explains their potential impact. It also brings to the mineral owner's attention some specific problems and concerns including mineral rights, the lease agreement, signing considerations, length of leases, delayed production payment, drilling rental, royalties, and gas cost allowance. Issues regarding oil and gas production including shut-in wells, off-set clauses , drilling depth, taxes and prepayment for minerals are also discussed from the perspective of a mineral owner
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.
Hammer, Mary [City of San Antonio, TX (United States)
A relatively new option for homeowners looking to add solar to their home is the solar lease. At present, the solar lease option can be found in California, Arizona, Texas, Colorado, Hawaii, New York and Oregon. The most active companies currently offering solar leases are NRG Energy, Sungevity, Solar City and Sun Run. With the uncertainty and/or lack of subsidies the states participating in these programs have ebbed and flowed over the last few years. However, there is an expectation that in the current market solar leasing will make solar viable without the utility and federal subsidies. NRG Energy is currently testing this expectation in Houston, TX where currently no subsidies or incentives beyond the federal tax incentives, exist. Following is an explanation on the state of solar leasing in Houston, TX and explanation of the current financing options.
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Must you own the leased property in an indirect leasing arrangement? 714.3 Section 714.3 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.3 Must you own the leased property in an indirect leasing...
V. G. Afanasiev
Full Text Available The article corers current state of airline financing using such instrument as aviation leasing indifferent forms, such as finance leasing its different forms, operational leasing and its different types, sale and lease back analyzed all pluses and minuses of each form. The main questions of Capetown Convention on international warranties concerning moving equipment also discussed.
Carroll, H.B.; Johnson, William I.
The Osage Mineral Reservation Estate is located in Osage County, Oklahoma. Minerals on the Estate are owned by members of the Osage Tribe who are shareholders in the Estate. The Estate is administered by the Osage Agency, Branch of Minerals, operated by the U.S. Bureau of Indian Affairs (BIA). Oil, natural gas, casinghead gas, and other minerals (sand, gravel, limestone, and dolomite) are exploited by lessors. Operators may obtain from the Branch of Minerals and the Osage Mineral Estate Tribal Council leases to explore and exploit oil, gas, oil and gas, and other minerals on the Estate. Operators pay a royalty on all minerals exploited and sold from the Estate. A mineral Resource Information system was developed for this project to evaluate the remaining hydrocarbon resources located on the Estate. Databases on Microsoft Excel spreadsheets of operators, leases, and production were designed for use in conjunction with an evaluation spreadsheet for estimating the remaining hydrocarbons on the Estate.
This paper reports that the Interior Department's offshore oil and gas leasing program issued 123 leases offshore Florida, North Carolina, and Alaska between 1981 and 1988 that have since been suspended before exploration or development could begin. The suspensions were imposed on the basis of environmental concerns. Companies holding the leases paid a total of $507.8 million upfront for the leases and another $9.9 million in annual rent fees. GAO estimated the cost to the federal government of buying back the leases at between $889.4 million and $970.7 million for the 123 leases in bonuses, rents, and interests owed the companies, plus an additional $42.5 million the companies have spent on the leases. Thus, as of December 31, 1990, under the sunk cost approach, the government could be required to reimburse the lessees for about $1 billion
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...
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false When may MMS or the Secretary extend or cancel... When may MMS or the Secretary extend or cancel a lease at the development and production stage? (a) MMS..., the Secretary will cancel the lease: (1) When the 5-year period in paragraph (a)(1) of this section...
... Management 43 CFR Parts 3000, 3400, 3430, et al. Lease Modifications, Lease and Logical Mining Unit Diligence... Lease Modifications, Lease and Logical Mining Unit Diligence, Advance Royalty, Royalty Rates, and Bonds... producing coal and has achieved diligence; (3) the value of any unpaid bonus payments; and (4) 100 percent...
General Services Administration — The Inventory of Owned and Leased Properties (IOLP) allows users to search properties owned and leased by the General Services Administration (GSA) across the United...
... Part 213 Advertising, Consumer leasing, Consumer protection, Federal Reserve System, Reporting and recordkeeping requirements. 12 CFR Part 1013 Advertising, Consumer leasing, Reporting and recordkeeping... contains regulatory documents #0;having general applicability and legal effect, most of which are keyed #0...
... 32 National Defense 4 2010-07-01 2010-07-01 true Leasing guidelines. 644.136 Section 644.136 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Acquisition Acquisition by Leasing § 644.136 Leasing guidelines. Division and District...
... 23 Highways 1 2010-04-01 2010-04-01 false Leasing. 710.407 Section 710.407 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY AND ENVIRONMENT RIGHT-OF-WAY AND REAL ESTATE Real Property Management § 710.407 Leasing. (a) Leasing of real property acquired with title 23 of...
Gillespie, E.M.; Piercy, J.R.
The legal nature of an oil and gas lease was described and the challenges associated with working with the freehold oil and gas lease were discussed. This paper also reviewed the formalities of execution under seal, issues relating to capacity of the executing party, ability of an executor of an estate to grant the lease, and homestead rights. Precautions that should be taken to ensure that oil and gas lease documents are properly executed so as not to void a lease are also discussed. 46 refs
Full Text Available This paper analyzes the legal norms which regulate leasing of agricultural land in public ownership. The basic hypothesis is that the main goal of land leasing should be to achieve an efficient allocation and maximization of public rental income. It was concluded that we should eliminate all restrictions that serve as barriers to market allocation. These include provisions that restrict some groups from participating in the land lease auctions, then the preemptive right of lease, as well as the ban on subleasing. It also criticizes the application of the principles of affectation, or restriction of freedom of local governments in the use of funds received from land leasing.
... 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...
... 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...
... 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...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Farm Credit Leasing Services Corporation. 614... OPERATIONS Lending and Leasing Limits § 614.4356 Farm Credit Leasing Services Corporation. The Farm Credit Leasing Services Corporation may enter into a lease agreement with a lessee if the consolidated amount of...
... Management Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore Rhode Island and Massachusetts-- Final Sale Notice and Commercial Wind Lease Issuance and...; MMAA104000] Atlantic Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental...
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
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...
... mining, oil and gas extraction, and the mining and quarrying of nonmetallic minerals) as an individual... increase New value New fee \\5\\ fee \\1\\ value \\2\\ \\3\\ \\4\\ Oil & Gas (parts 3100, 3110, 3120, 3130, 3150... interest transfer 60 61.94 0.84 62.78 65 Leasing of Solid Minerals Other Than Coal and Oil Shale (parts...
..., oil and gas extraction, and the mining and quarrying of nonmetallic minerals) as an individual...\\ Increase \\3\\ New value \\4\\ New fee \\5\\ Oil & Gas (parts 3100, 3110, 3120, 3130, 3150) Noncompetitive lease... Solid Minerals Other Than Coal and Oil Shale (parts 3500, 3580) Applications other than those 35 34.99 0...
Kathleen W. Johnson
This paper presents a model of consumer automobile replacement in the presence of leasing. The model incorporates credit constraints to distinguish between the leasing and purchasing options. It demonstrates how leasing increases the probability that a household replaces its automobile and how households that lease choose higher quality automobiles. The qualitative choice model of the household's decision to lease provides support for the observation that households that lease face credit con...
entity obtains cash while the private investors can depreciate the property and obtain investment tax credits and other tax benefits. The costs are borne...lease from a common base point to familiarize the reader with the applicable portions of generally accepted accounting principles, GAAP , and how they...chapter identifies the differences between a basic lease and a leveraged lease in terms of structure and accounting requirements relative to GAAP
Hassan, Salleh; Christopher, Theo
Key words: Australia; Accounting standard; Efﬁcient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee ﬁrms to adopt capitalization of ﬁnance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for ﬁnance leases compared to footnote disclosure. Adopting a joint efﬁcient contracting and quality signaling pers...
Bureau of Land Management
This report contains discussions in nine different areas as follows: (1) Good Lease Operating Practices; (2) Site Assessment and Sampling; (3) Spills/Accidents; (4) Containment and Disposal of Produced Waters; (5) Restoration of Hydrocarbon Impacted Soils; (6) Restoration of Salt Impacted Soils; (7) Pit Closures; (8) Identification, Removal and Disposal of Naturally Occurring Radioactive Materials (NORM); and (9) Site Closure and Construction Methods for Abandonment Wells/Locations. This report is primary directed towards the operation of oil and gas producing wells.
Iskandar, B. P.; Wangsaputra, R.; Pasaribu, U. S.; Husniah, H.
In the last two decades, the business of lease products (or equipment) has grown significantly, and many companies acquire equipment through leasing. In this paper, we propose a new lease contract under which a product (or equipment) is leased for a period of time with maximum usage per period (e.g. 1 year). This lease contract has only a time limit but no usage limit. If the total usage per period exceeds the maximum usage allowed in the contract, then the customer (as a lessee) will be charged an additional cost. In general, the lessor (OEM) provides a full coverage of maintenance, which includes PM and CM under the lease contract. It is considered that the lessor offers the lease contract for a remanufactured product. We presume that the price of the lease contract for the remanufactured product is much lower than that of a new one, and hence it would be a more attractive option to the customer. The decision problem for the lessee is to select the best option offered that fits to its requirement, and the decision problem for the lessor is find the optimal maintenance efforts for a given price of the lease option offered. We first find the optimal decisions independently for each party, and then the joint optimal decisions for both parties.
Full Text Available The primary purpose of this paper is to examine leasing business in Indonesia, if there is any effect of leasing literacy to the access into leasing company, motivation to buy and ability to pay liabilities. The research’s object is customers of leasing companies who have been buying leasing products and live around Jakarta. While the methodology used will be the qualitative method by using survey and questionnaire. The outcomes revealed that 68.5% of respondents have the average income of less than 5 million per month, and the type of product leased is dominated by motorcycles and cars. Furthermore, the result of regression analysis is the literacy to the access into leasing company has no effect. But on the other hand, the result shows that there is an effect of literacy on motivation and ability to pay liabilities. From this study, it can be concluded that generally, customers do not care about the insight into leasing business. Most of the customers used the literacy for to get the products and to be able to pay the installments obligations. Hence, they need sufficient information about leasing company and its services.
Aleksandrova, Olga; Ivleva, Elena; Sukhacheva, Viktoria; Rumyantseva, Anna
The leasing sector of the business economics is expanding. Leasing instruments for high-rise construction financing allow to determine the best business behaviour in the leasing economy sector, not only in the sphere of transactions with equipment and vehicles. Investments in high-rise construction have a multiplicative effect. It initiates an active search and leasing instruments use in the economic behaviour of construction organizations. The study of the high-rise construction sector in the structure of the leasing market participants significantly expands the leasing system framework. The scheme of internal and external leasing process factors influence on the result formation in the leasing sector of economy is offered.
Kowalska, T. K.; Kwiatkowaska, E.
A 4-year plot experiment was conducted to determine the dynamics of changes in the spore density of arbuscular mycorrhizal fungi (AMF) and of the degree of endomycorrhizal colonisation of roots of clovers and meadow grasses on an organic peat-muck soil in a post-marshy habitat, taking into account the effect of mineral fertilisation (NPK). The experimental object comprised four plots that represented the fertilisation treatments, sown with white clover (Trifolium repens L.), red clover (Trifolium pratense L.), smooth meadow-grass (Poa pratensis L.), and a mix of grasses composed of perennial ryegrass (Lolium perenne L.), meadow fescue (Festuca pratensis Huds.), smooth meadow-grass (Poa pratensis L.), and cocksfoot (Dactylis glomerata L.). Analogous sowing was performed on control (non-fertilised) plots. It was found that spores of AMF occurred in 100 percent of the samples of the soil studied, and the average total number of AMF spores isolated from soil under the particular plant combinations was high and amounted to 1858 spores (range from 1392 to 2443) in 100 g of air-dried soil. The percentage share of the clover and grass roots colonised by indigenous endomycorrhizal fungi was very low and varied from 0 to 46 (average from 4.1 percent to 12.2 percent). No correlation was found between the spore numbers of AMF in the soil and the degree of mycorrhized roots of the clovers and grasses. Mineral fertilisation stimulated the sporulation of AM fungi but had no effect on root colonisation by these fungi. (author)
Nikolenko Nataliya V.
Full Text Available The article identifies the degree of correspondence of the national Provisions (Standard of Business Accounting (PSBA Lease with the international standard and provides recommendations with respect to their closing up. On the results of the study the author provides specific features of international and national standards – the existing IFRS 17 Lease and national PSBA 14 Lease by the following components: definition of lease, its classification and reflection in accounting. Also the text of PSBA 31 Financial Expenditures is supplemented with provisions on capitalisation of financial expenditures prospectively, which would allow avoidance of correction of the balance of the retained income and provision of comparative information for previous periods. The article provides an algorithm of division of lease for accounting purposes on the basis of international standards. Its use would ensure correctness of reflection of lease operations in accounting and would serve as a basis for development of methodical provisions with respect to accounting. By the result of the study the author forms definition of the qualification asset as an asset which requires considerable time for its creation, preparation for target use, sales or acquisition of the ownership right. Capitalisation of such expenditures would allow non-reduction of the accounting income and also would provide a possibility to reflect financial expenditures in accordance with their economic essence.
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
Lozano, Rodrigo; Carpenter, Angela; Lozano, Francisco J.
Chemical Leasing has been developed as a collaborative business model to complement the two main approaches (policy initiatives and scientific/ technological) used to foster green chemistry and sustainable chemistry. Chemical Leasing is based on using chemicals more efficiently, reducing waste, and
Navy! Navy! SSN 721! 16! 44! 60! Navy! Navy! SSN 722! 23! 50! 73! Navy! Navy! CG 50! 18! 33! 51! Navy! Navy! CG 51! 27! 36! 63! Navy! Navy! FEG 57! 20...United States and Canada , FedEx operates FedEx Feeder on a damp lease program; the contractor leases the aircraft from FedEx fleet and provides a crew
... principal and interest payments that a lessor would receive if the finance lease were structured as a market... property at the expiration of the term of the lease. (c) Finance leasing—(1) Investment limits. A Federal... loans), 5(c)(2)(A) (commercial, business, corporate or agricultural loans), 5(c)(2)(B) (nonresidential...
..., Franchise and Other Business Arrangements § 779.225 Leased departments. (a) As stated in section 3(r) of the... without) a separate entrance, and operates under a separate name, with his own separate employees and... “leased department” and will not be included in the same enterprise with the lessor. (e) The employees of...
Igor Viktorovich Linev
Full Text Available Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of all, stomatology, training, video the equipment, and also a car, motor-equipment, towers of cellular communication production of heavy mechanical engineering and computers. The essence of securitization of leasing assets consists in isolation of streams of leasing payments from risk of bankruptcy of the leasing company. As the considered mechanism has the greatest development in the USA, so far as consideration of experience of its application in this country is represented especially actual. The special attention is deserved by a question of decrease in credit risk of the investor. External and internal providing is applied to its decision in different types. Interest of participants in securitization of leasing assets consists in distribution of risks between them, emergence of a new source of financing, depreciation of attracted resources, increase of liquidity of a leasing portfolio and optimization by management by balance of the enterprise. Appeal of this tool to the leasing company in a case when it has no available own funds for business development, represents separate interest. Securitization allows the leasing company to expand sources of attraction of the capital and to receive a reserve for the future, and also to broaden the sphere of options of activity and to give it new opportunities for financing of projects. Widespread introduction of schemes of securitization in practice of the Russian leasing business, requires development, and on some
Johnson, W.R.; Lear, E.M.
The Federal Government has proposed to offer Outer Continental Shelf lands in the Gulf of Mexico for oil and gas leasing. Because oil spills may occur from activities associated with offshore oil production, the Minerals Management Service conducts a formal risk assessment. The effects of oil spills that could occur during oil and gas production must be considered. The report summarizes results of an oil spill risk analysis conducted for the proposed Gulf of Mexico Outer Continental Shelf Lease Sales 139 and 141
Johns, Jonathan H.
The financing of wind farms has historically consisted of a mixture of traditional debt and equity, with debt generally being provided by high street or specialist banks, through inter-company loans, or from International Funding Agencies (IFA's) via National Funding Agencies in developing countries. The use of more innovative financing methods has to date been limited. One possible methods of attracting finance for wind farms is the leasing of wind turbines, and this paper sets out the reasons leasing is particularly appropriate for renewable energy (RE) projects (in particular wind farms), the effect leasing may have on returns available to investors, and some of the obstacles that have to be overcome by the RE and wind industry to increase the utilisation of leasing. This paper concludes by discussing the possibility of using a pan-European leasing company as means of providing overseas aid to developing countries, thereby facilitating the implementation of wind energy in these important regions. (Author)
Full Text Available This paper aims to investigate the relationship between leasing contracts and some factors that influence the value of these contracts. In order to do this, we have decided on some quantitative marketing research by appealing to statistics for accomplishing the objectives that we have set: to find a correlation between the turnover percentage assigned to leasing expenses and several influence factors. This study indicated that the more contracts are signed by a firm, the more likely is to assign a bigger fraction of the income to each new leasing contract. The study confirmed that bigger companies are relying more on leasing as a way of financing than small companies. This study also discovered that companies with more employees are using larger contracts in order to sustain their activity. The findings are expected to contribute to adjusting the offers by the leasing companies, taking into consideration these factors and to using these factors in order to better predict the market evolution.
This paper reports that to prevent the concentration of control over federal oil and gas resources in a few companies or individuals, Congress has limited the number of acres of oil and gas leases that one party may control in a single state. An exception to this limitation involves lease acreage within the boundaries of development contracts. These contracts permit oil and gas lease operators and pipeline companies to contract with enough lessees to economically justify large-scale drilling operations for the production and transportation of oil and gas, subject to approval by the Secretary of the Interior, who must find that such contracts are in the public interest. Since 1986 Interior has entered into or approved 10 contracts with 12 lease operators for exploration of largely unleased federal lands-ranging from about 180,000 to 3.5 million acres in four western states-and has designated them as developmental contracts. GAO believes that the 10 contracts do not satisfy the legal requirements for development contracts because they are for oil and gas exploration on largely unleased federal lands, rather than for developing existing leases. By designating the 10 contracts as development contracts, Interior has enabled nine of the 12 contract parties to accumulate lease acreage that vastly exceeds the statutory acreage limitation. All nine of the contract parties were major or large independent oil companies. As a result, other parties who wish to participate in developing federal oil and gas resources within the four states may be adversely affected because the parties to Interior's contracts have been able to compete for and obtain lease acreage beyond the statutory acreage limitation. Although Interior believes that the Secretary has the discretion under law to use development contracts in the current manner, in April 1989 it ceased issuing these contracts pending completion of GAO's review
... 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...
... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section 639.33..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management...
... against the cable system with the Commission or a Federal district court regarding a commercial leased..., which provides the following information for the calendar year: (1) The number of commercial leased... commercial leased access channel. (3) The rates the cable system charges for full-time and part-time leased...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Spectrum manager leasing arrangements. 1.9020... Leasing General Policies and Procedures § 1.9020 Spectrum manager leasing arrangements. (a) Overview... may enter into a spectrum manager leasing arrangement, without the need for prior Commission approval...
... Wind Lease Sale 2 (ATLW2) Commercial Leasing for Wind Power on the Outer Continental Shelf Offshore...), Interior. ACTION: Proposed Sale Notice for commercial leasing for wind power on the Outer Continental Shelf... sale of commercial wind energy leases on the Outer Continental Shelf (OCS) offshore Rhode Island and...
... 25 Indians 1 2010-04-01 2010-04-01 false Negotiation of leases. 162.605 Section 162.605 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER LEASES AND PERMITS Non-Agricultural Leases § 162.605 Negotiation of leases. (a) Leases of individually owned land or tribal land may be negotiated by those owners or their...
CERN has recently joined the Geneva-based association "Le respect, ça change la vie" (Respect can change our lives). As its name suggests, the association promotes respect, in all its forms. This decision will enable CERN to share some of its values, those it has in common with the association, with the community at large. The new bilingual logo of the "Le respect ça change la vie" association. "CERN has been a member of the Geneva-based association "Le respect, ça change la vie" since March," says Friedemann Eder, Head of the Relations with the Host States Service. Mutual respect, respecting the differences and the work of others, respect on the road, in the family, at school, etc. The association, which was founded in 2003 and now has a large number of members, promotes this universal value and encourages discussion on it. "CERN's history shows the importance and success o...
This article discusses the educational significance of the moral demand for respect. In "Ethics and Education," Richard Peters presents a conception of educational respect that was recently taken up by Krassimir Stojanov. This article responds to both Peters' and Stojanov's contributions and proposes another understanding of educational respect:…
The report is organized into three basic parts. The first part, the Executive Summary, provides a brief description of the major topics and lists the issues and recommendations. The report then is divided into two sections. Section I, Summary, is comprised of three chapters: Increased Energy Security; Metals and Nonmetallic Minerals; and Trends and Events. Section II, Issues in Energy and Minerals Policy, is comprised of seven chapters: Federal Leasing; The Federal Role in Reducing the Fiscal Impacts of Energy Development; Availability of Federal Lands for Mineral Exploration and Development; Environmental Issues and the Mineral Industry; Developments in International Minerals Trade and Investment; Ocean Mining; and The Development of New Tools for Energy and Minerals Policy Analysis. (MCW)
Maclellan, I. M.; Kaizer, J. L.; McCulloch, P. D.; Ratcliffe, R.; Wenning, A. S. [Nova Scotia Dept. of Natural Resources, Halifax, NS (Canada)
Activities of the Nova Scotia Registry of Mineral and Petroleum Titles are described, including statistical information about staking and mining activity in the province during 1999. In terms of activities, the Registry receives applications and issues licenses and leases for mineral and petroleum rights, receives statements of exploration expenditures and assessment reports that pertain to renewal of licenses and leases, maintains maps showing the disposition of lands under license or lease, and maintains a system of prospector registration. In addition, the Registry processes applications for underground gas storage rights and treasure trove rights and maintains a database of information concerning production and employment in Nova Scotia mines and quarries. At the end 1999 there were 230,660 hectares under exploration licence. Exploration expenditures, including engineering, economic and feasibility studies during 1999 totalled $4.2 million, mostly by junior mining companies searching for industrial mineral commodities. Mining activity during 1999 generated revenues of $340 million. Coal production dropped by 25 per cent, due mainly to the closure of the Phalen Mine. Gypsum production was up to 7.9 million tonnes; shipments of cement, barite and clay products also increased during 1999; salt production remained unchanged from 1998 with 842,000 tonnes. Production of construction aggregates totalled 10.6 million tonnes, down slightly from the year before. Mineral industry employment was roughly 2,500 persons, down by 24 per cent from 1998 levels, due primarily to the closure of the Phalen Mine.
Lückerath – Rovers, M.
This study investigates whether including operating lease commitments in financial distress prediction models would increase the classification accuracy of these models. Classification accuracy measures the percentages of correctly classified companies in either of the two categories (healthy or
Hensley, Carlton L; Tinjum, Archie L
With declining budgets and consolidation in the defense industry, should competition between prime and sub-prime contractors be fostered through innovative lease arrangements similar to the Navy's TAKX...
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)
Valletta, Robert; Huggins, Brian
A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.
Full Text Available Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays. It also provides flexibility, allowing entities to address obsolescence risks. Under current accounting rules, when referring to the operating leasing in particular, there is a lack of comparability between the financial position and operating results of companies that buy assets and the financial position and operating results of those that lease similar assets. This has led critics to assert that the current accounting does not portray the economics of lease arrangements. In response to this criticism, the IASB and FASB have developed a new approach to lease accounting that would require a lessee to recognise assets and liabilities for the rights and obligations created by leases, this providing greater transparency and comparability for financial statements users. On the other hand, the proposals will affect almost every company and the impact of the proposed changes may be significant, as recognising additional assets and liabilities and finance expense will affect key performance ratios and, consequently, the ability to satisfy debt covenants.
Full Text Available Leasing currently plays an important role for the global economy. The equipment leasing earning acquired through leasing rather than cash or credit, has reached a dominant level. With this regards, this paper represents a basic mixed-integer non-linear programming model. The study deliberates a firm that leases new products and remanufactured leased merchandises. The proposed study considers the end of lease contract, which contains several options: Return the leased product, return the used product and purchase other remanufactured product and buying the leased product. The primary objective is to maximize the discrepancy between the revenue and the costs of a firm, which leases new products as well as selling remanufactured ones. The product deteriorates with time and the difference between a new and used good is obvious. The product must undergo a remanufacturing procedure before being sold as a remanufactured product.
Walker, Rebecca L
The standard notion of autonomy in medical ethics does not require that autonomous choices not be irrational. The paper gives three examples of seemingly irrational patient choices and discusses how a rational autonomy analysis differs from the standard view. It then considers whether a switch to the rational autonomy view would lead to overriding more patient decisions but concludes that this should not be the case. Rather, a determination of whether individual patient decisions are autonomous is much less relevant than usually considered in determining whether health care providers must abide by these decisions. Furthermore, respect for rational autonomy entails strong positive requirements of respect for the autonomy of the person as a rational decision maker. The rationality view of autonomy is conceptually stronger than the standard view, allows for a more nuanced understanding of the practical moral calculus involved in respecting patient autonomy, and promotes positive respect for patient autonomy.
... 25 Indians 1 2010-04-01 2010-04-01 false How long can the term of an agricultural lease run? 162... AND PERMITS Agricultural Leases Lease Requirements § 162.229 How long can the term of an agricultural lease run? (a) An agricultural lease must provide for a definite lease term, specifying the commencement...
... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of business lease. 1.514(f)-1 Section... § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease... extension, the lease shall be considered a 3-year lease and hence does not meet the definition of a business...
... incidental leasing activity is insufficient. For example, a person leasing only one passenger automobile during a taxable year is not regularly engaged in the business of leasing automobiles. In addition, an... listed property leased or held for leasing by any person regularly engaged in the business of leasing...
Under conditions of pluralism different cultures, interests or values can come into conflict, which raises the problem of how to secure peaceful co-existence. The idea of toleration historically emerged as an answer to this problem. Recently Rainer Forst has argued that toleration should not just...... be based on a modus vivendi designed to secure peaceful co-existence, but should be based on moral reasons. Forst therefore advances what he calls the ‘respect conception’ of toleration as an in itself morally desirable type of relationship, which is furthermore the only conception of toleration...... that avoids various so-called ‘paradoxes of toleration’. The paper first examines whether Forst’s respect conception can be applied descriptively to distinguish between actual patterns of behaviour and classify different acts of toleration. Then the focus is shifted to toleration out of respect as a normative...
Since 2010 CERN has been a member of the Geneva-based association "Le respect, ça change la vie". Four years later and in conjunction with CERN’s celebration of its 60 years of ‘science for peace’, it is time to launch a new respectful workplace awareness campaign under the auspices of the Ombud. Mutual respect is a basic pillar of peace. At CERN, we pride ourselves on our history, which started when a handful of Europe’s visionary scientists saw the opportunity that an international laboratory for fundamental research would present in bringing nations together. That idea has worked very well and, today, our success can be measured not only in terms of unprecedented scientific achievements but also in terms of training and education, and exemplary collaboration across borders, cultures and an extensive range of differences. In order for history to continue along these positive lines, and coming back to the awareness campai...
Hannon, L.J.; LaBelle, R.P.; Lear, E.M.
The Federal Government has proposed to offer Outer Continental Shelf lands in the Gulf of Mexico for oil and gas leasing. Because oil spills may occur from activities associated with offshore oil production, the Minerals Management Service conducts a formal risk assessment. In evaluating the significance of accidental oil spills, it is important to remember that the occurrence of such spills is fundamentally probabilistic. The effects of oil spills that could occur during oil and gas production must be considered. The report summarizes results of an oil spill risk analysis conducted for the proposed Gulf of Mexico Outer Continental Shelf Lease Sales 131/135/137. The objective of this analysis was to estimate relative risks associated with oil and gas production for the proposed lease sales
Eriksson, Tor Viking; Villeval, Marie-Claire
Assuming that people care not only about what others do but also on what others think, we study respect as a non-monetary source of motivation in a context where the length of the employment relationship is endogenous. In our three-stage gift-exchange experiment, the employer can express respect...... by giving the employee costly symbolic rewards after observing his level of effort. This experiment sheds light on the extent to which symbolic rewards are used, how they affect employees' further effort, the duration of relationships, and the profits of employers. Furthermore, we study whether employers...
Students in the social- and health care worker education must learn to show "understanding" and "respect" for the seniors they help. How difficult it is to go from theory to practise becomes painfully obvious the forst time a student empties a bed pan.......Students in the social- and health care worker education must learn to show "understanding" and "respect" for the seniors they help. How difficult it is to go from theory to practise becomes painfully obvious the forst time a student empties a bed pan....
be based on a modus vivendi designed to secure peaceful co-existence, but should be based on moral reasons. Forst therefore advances what he calls the ‘respect conception’ of toleration as an in itself morally desirable type of relationship, which is furthermore the only conception of toleration...
Patimat A. Abdulkhalikova
Full Text Available Abstract. Objectives Leasing, which is an alternative to traditional forms of investment for Russia, is currently among the most effective methods of financing construction organisations. Under conditions of shortage of available financial resources, leasing allows the modernisation of production to be carried out, modern equipment to be used or new production facilities to be opened in the shortest possible time. The purpose of the study is to comprehensively substantiate the specifics of leasing operations in construction and demonstrate its advantages as a tool for financing construction organisations. Methods The theoretical basis of the study was the fundamental provisions of economic, financial and management theory. During the process of research, logical, statistical and comparative analysis methods were used alongside expert evaluation and factor analysis approaches. Results For a leasing company whose purpose is to identify potential risk areas associated with the possibility of exceeding planned costs, it is recommended that a feasibility analysis be carried out prior to forming a loan portfolio. It is established that the transactions of a leasing company with a construction organisation can be presented as a separate investment project with a complex financial structure and a combination of interrelated long-term contracts. It is shown that the standardisation of principles of corporate governance and risk management is capable not only of reducing the susceptibility of a construction organisation to risk, but also of increasing the degree of trust on the part of customers and counterparties. Conclusion The expediency of using leasing in construction is due to the insufficient volume of private funds for the acquisition of equipment, which becomes particularly relevant against the background of rapidly aging facilities of construction organisations. Under conditions of largescale technical re-equipment, in which advanced
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)
... received by the superintendent or area director; (g) If oil, gas, or geothermal resources are being drained from the leased premises by a well or wells located on lands not included in the lease, the Secretary...
.... In constructing this model, several factors were considered, including: The purchase cost of computer equipment, annual lease payments, depreciation costs, the opportunity cost of purchasing, tax revenue implications and various leasing terms...
Snežana Miletić; Savka Vučković Milutinović
Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position and performance. For years, current financial reporting for leases has been subject to many critiques. The reason for this primary lies in the fact that it left a lot of opportunities for manipulation during the lease classifi...
Eriksson, Tor Viking; Villeval, Marie-Claire
whether employers’ decisions to give symbolic rewards are driven by strategic considerations. We find that employers do make use of symbolic rewards and chiefly to express their satisfaction with the employee. Symbolic rewards are associated with higher profits and increased probability of continuing......In this paper we examine respect as a non-monetary source of motivation. Our experiment sheds light on the extent to which symbolic rewards are used, how they are valued by the employees, and how they affect employee effort, the duration of relationships, and profits of employers. We also study...
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false SRO: Lease and HAP contract. 982... Types Single Room Occupancy (sro) § 982.603 SRO: Lease and HAP contract. For SRO housing, there is a separate lease and HAP contract for each assisted person. ...
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases. 367.19 Section 367.19 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing Project Property. 120.870... Company Loan Program (504) Leasing Policies Specific to 504 Loans § 120.870 Leasing Project Property. (a... recorded lien against the leasehold estate and other collateral as necessary. (b) If the Project is for new...
... 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...
Yaskova, Natalia; Alekseeva, Tatyana
This article suggests a new principle of cyclic synchronization of innovative, leasing and buying cycles in construction “innovative leasing engineering” which facilitates the accelerated transition of the national economy to the innovative way of development. Cyclical nature of economic phenomena is not only their immanent property, but also the subject of economic analysis. Modern format of decision making management requires analysis of the many cycles which fill any kind of activity. Accounting and reconciliation of construction, design, investment, buying, reproduction, leasing and other cycles is important for investment and construction sphere from the point of view of necessity for synchronization and position of determining the nature of trends in sectoral development.
...; 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...
Bedjan, María Belén
En la actualidad las pequeñas y medianas empresas encuentran dificultades para acceder a las líneas tradicionales de créditos bancarios. Por otro lado las empresas necesitan actualizarse constantemente para poder ser competitivas en el mercado. Es aquí donde el leasing nace como una alternativa de financiación para las PyMEs. Este trabajo pretendió demostrar la conveniencia financiera del leasing con respecto a los préstamos bancarios para la compra de maquinarias agrícolas ...
Vinícius Gomes Martins
Full Text Available Leasing is an alternative to financing the acquisition of assets for entities, and it has like modalities the operating procedures and financial leasing. This type of operation has caused several theoretical obstacles, among them the issue of off-balance sheet transactions. To reduce these accounting inconsistencies, the IASB and FASB have been working together to standardize the subject, this result was the publication of Exposure Draft 2010/09 (ED, which promises significant changes in the treatment of such transactions. Given this, this study aimed to analyze the impacts of the proposed changes contained in the ED, as the capitalization of operating leases, in the structure indicators at transportation subsector companies listed on the Bovespa. For this, we used the simulation methodology of the proposals in ED, confirming previous research. After the simulation accomplished, we proceeded with the Student's t test for paired samples, in order to check if the expected changes may cause significant differences in the indicators tested. The evidence points in the year of 2011, an amount of $ 3.8 billion, related to operating leases, not moved by the balance sheet (off-balance sheet of their respective companies. It was also observed that, on average, sample firms have operating leases to pay equivalent to 18.46% equity and 16.14% of debt. Finally, by simulating the proposals in the ED, it was found that the indicators of debt, equity and immobilization of the detention of non-current resources show significant variation from the statistical point of view, due to the capitalization of operating lease balances.
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.
... the Department of the Interior have if it determines that minerals in the land are unsuitable for disposition under the public land mining and mineral leasing laws? 102-75.105 Section 102-75.105 Public... Interior have if it determines that minerals in the land are unsuitable for disposition under the public...
The Miners' Welfare Committee (MWC) was formed in Britain in 1921 and initiated building programmes to provide welfare amenities for miners and families, using architecture to improve the quality of a miner's working and leisure time. The article reviews the MWC's work, and assesses the design and architecture at the Selby Coalfield. (7 refs.)
Full Text Available The subject of the research in this paper are automotive operating lease contracts in the Croatian business practice. The provisions of the general terms and conditions for operating lease contracts of the Croatian leasing companies are being analysed, particulary those relating to the rights and obligations of the parties to the contract after the operating lease contract was terminated and the motor vehicle returned to the lessor. The existence of three contractual models of the automotive operating lease contract in the Croatian business practice is established, which vary with regard to the assignment and the distribution of the residual value risk. Those contractual models are being compared with the two most common contractual models of automotive lease contracts in the Austrian and German business practice: the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment. On the basis of the results of this comparison, applicability of the legal solutions, developed in the Austrian and German jurisprudence and legal literature regarding the lease contract with the excess mileage adjustment and the lease contract with the terminal rent adjustment, to the automotive operating lease contract within the framework of Croatian law, is being examinded.
Full Text Available The article examines the market of leasing relations in the UK, Germany, France, the USA. Comparative analysis of development of leasing in foreign countries has been carried out in order to use international experience of leasing relations in Ukraine at the present stage of development of state economy. In spite of prevalence of leasing in developed countries, this kind of relationship is still uncommon in the economic environment of Ukraine because of its novelty and lack of experience. Relevance of leasing development in Ukraine, including the formation of leasing market, primarily is caused by a significant proportion of obsolete equipment and low efficiency of its use. One of solutions to these problems can be leasing which brings together all the elements of international trade, credit, and investment operations.
Full Text Available In present market conditions huge number of businessmen has problems from gain over from banks capital on purchase of durable centers not only, but also on develop - ment and operating activity Individual can use with different forms funding investment, it which is between different leasing.
Zhao, X.; Angelov, S.A.; Grefen, P.W.P.J.; Meersman, R.A.; Dillon, T.S.
Nowadays, the business globalisation trend drives organisations to spread their business worldwide, which in turn generates vast asset demands. In this context, broader asset channels and higher financial capacities are required to boost the asset lease sector to meet the increasing asset demands
Wood, Jason P; Wood, Patrick J
The authors represent more than 3,500 dentists in California and have utilized their experience, knowledge and actual client examples to provide a thorough guide to protecting your future income and sale of your dental practice. This article is intended to provide an in-depth prospective of the value of the lease for your dental practice.
... BUREAU OF CONSUMER FINANCIAL PROTECTION 12 CFR Part 1013 [Docket No. CFPB-2011-0026] RIN 3170-AA06 Consumer Leasing (Regulation M) AGENCY: Bureau of Consumer Financial Protection. ACTION: Interim final rule... Protection Act (Dodd-Frank Act) transferred rulemaking authority for a number of consumer financial...
The paper reviews the history and growth of the mineral industry in Australia and its significance to the nation's economic growth and overseas trade, particularly over the last twenty years during which time production of coal, iron ore, manganese and mineral sands has increased greatly and new discoveries of petroleum, bauxite and nickel have given rise to major new industries. Australia ranks fourteenths in the value of world trade and is among the world's largest exporters of alumina, iron ore, mineral sands, coal, lead, zinc and nickel. Some details of production, processing and exports of the major minerals are given. Comment is made on the policies and roles of the six State Governments and the Federal Government in respect of ownership and control of the mining, processing and exporting of both energy and non-energy minerals. (orig.) [de
Wildermann, R.; Beittel, R.
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
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.
Use of spectral data for estimating the relationship between iron oxides and 2:1 minerals with their respective reflectancesUso de dados espectrais para estimar a relação entre óxidos de ferro e minerais 2:1 com suas respectivas reflectâncias
Full Text Available Iron oxides and 2:1 minerals have a strong influence on the spectral behavior of soils. However, studies that address more deeply the relationship between them and their reflectances are scarce. Thus, the objective of this study was to estimate the relationship between iron oxides and 2:1 minerals with their reflectance factors, and assess whether such a relationship presents a linear behavior. The experimental design was completely randomized with four replicates per treatment. The spectral readings of the samples of hematite, goethite, magnetite and bentonite were performed using the equipment FieldSpec jr 3, which covers the spectral range from 350 to 2500 nm. After the readings, were chosen the intervals that best represented the minerals and performed statistical analysis from the average reflectance factors found in these points. The results showed that the hematite, goethite and magnetite have nonlinear relationship with their reflectance factors, while bentonite has not only linear relationship in the range studied, but in the entire area covered by the equipment. Thus, we conclude that relatively small amounts of iron oxides are able to affect soil reflectance in the same way that amounts close to 100%. With respect to mineral 2:1 concludes that the increase in the proportion of them in a certain class of soil leads to a progressive decrease of the reflectance factor across the entire spectrum-optical, as described for other elements. Os óxidos de ferro e os minerais 2:1 possuem forte influência sobre o comportamento espectral dos solos. No entanto, estudos que abordem de maneira mais profunda a relação entre ambos e suas respectivas reflectâncias são escassos. Desta forma, o objetivo deste trabalho foi de estimar a relação entre óxidos de ferro e minerais 2:1 com seus respectivos fatores de reflectância, e avaliar se tal relação apresenta comportamento linear. O delineamento utilizado foi inteiramente casualizado com 4
Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana
Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow mo...
Progress on a lease program for the installation of a solar water heater with no installation charge is reported. Information on the announcement of the program, the selection of participants, the contractural agreement, progress on installation of equipment, monitoring, and evaluation is summarized. The status of the budget concerned with the program is announced. Forms used for applications for the program and an announcement from Resource Alternatives for Cilco customers are presented.
Berlin, Jonathan W; Lexa, Frank J
This article presents a financial model to analyze the buy-vs-lease decision. The model is constructed from the perspective of a lessee with an operating lease and uses the concept of net present value, which calculates the current value of predicted cash flows in the future. Predicted cash flows of an operating lease compared with buying are presented in the model, as is the after-tax borrowing rate, the appropriate discount rate used in a model of this type. The article also discusses nonfinancial factors that may influence the buy-vs-lease decision, including the need for flexibility in working capital and the anticipated technological obsolescence of equipment.
Full Text Available This paper outlines a framework for lease vs buy analysis. It also hightlines various aspectsof the lease/buy decision. The decision to lease or buy needs a comparison of alternativefinancing arrangements for the use of an asset. We provide a format for comparing netpresent value of the options, taking into account the analzsis of lease and buy using loans.Net present value is a more simple criterion to use in practice than dicounting costs, directlyreflecting the increasing value of the company as a result of its decision.
The economic theory states that the capital structure of a firm is irrelevant in a perfect frictionless world. Hence when the assumptions of the Modigliani–Miller theorem and the CAPM hold, the question about the optimal source of funding of capital investments is also irrelevant. In practice though, capital leasing is widely used and the decision to lease or own assets is hardly a matter of indifference to firms or individuals. The motivation of this thesis is to identify when and why leasin...
Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.
... that meet minimum management, financial and other qualifications necessary for submission of a proposal... of the leased property with respect to preservation, protection, and visitor enjoyment of the park... basis will be most beneficial to effective management of the park area. (g) The Director will provide...
This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false What are the lease requirements? 714.4 Section 714.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS... reasonably expect to recoup your entire investment in the leased property, plus the estimated cost of...
This report was prepared to provide information concerning past solid and hazardous waste management practices for all leased land at the US DOE Hanford Reservation. This report contains sections including land description; land usage; ground water, air and soil monitoring data; and land uses after 1963. Numerous appendices are included which provide documentation of lease agreements and amendments, environmental assessments, and site surveys.
Full Text Available The features of the modern development of the agricultural land lease market in Ukraine are considered. The possible two scenarios of development of land relations in the context of the moratorium on land sales and financial crisis are proposed. The basic directions of development of land relations and the threat of sale of agricultural land bypass the moratorium by perpetual lease transaction are considered. Because of the difficult economic conditions in Ukraine, devaluation of the national currency and decreasing of real rent, increasing poverty among the rural population perpetual lease agreements will gain more and more popularity. This creates dangerous tendencies for legal land quasi market organization in terms of the moratorium and in modern realities it is gaining popularity among large agricultural holdings. The increasing popularity of perpetual lease promotes the factor that land owners are able to obtain a large sum of money immediately after contract conclusion, but not in parts during the lease term. Inducing factors of such a scenario of land relations development and the gaps in legal support of agricultural reform are considered. Financial problems of ecological clean land lease and the ways of their solution are outlined. Key words: ecological agricultural production, lease, perpetual lease, rent, land relations. JEL: Q 14, R 58
Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco
Chemical Leasing is a service-oriented business model that shifts the focus from increasing sales volume of chemicals towards a value-added approach. Recent pilot projects have shown the economic benefits of introducing Chemical Leasing business models in a broad range of sectors. A decade after its introduction, the promotion of Chemical Leasing is still predominantly done by the public sector and international organizations. We show in this paper that awareness-raising activities to disseminate information on this innovative business model mainly focus on the economic benefits. We argue that selling Chemical Leasing business models solely on the grounds of economic and ecological considerations falls short of branding it as a corporate social responsibility initiative, which, for this paper, is defined as a stakeholder-oriented concept that extends beyond the organization's boundaries and is driven by an ethical understanding of the organization's responsibility for the impact of its business activities. For the analysis of Chemical Leasing business models, we introduce two case studies from the water purification and metal degreasing fields, focusing on employees and local communities as two specific stakeholder groups of the company introducing Chemical Leasing. The paper seeks to demonstrate that Chemical Leasing business models can be branded as a corporate social responsibility initiative by outlining the vast potential of Chemical Leasing to improve occupational health and safety and to strengthen the ability of companies to protect the environment from the adverse effects of the chemicals they apply.
Some of the most common royalty clauses currently used are discussed with particular emphasis on the CAPL 88 and the CAPL 91 petroleum and natural gas lease forms and the provisions regarding lessors and lessees. The problems regarding their practical applications are described. The legal status of a royalty inside a freehold oil and gas lease is also examined. 4 refs
NSGIC State | GIS Inventory — This point occurrence data set represents the current mineral and selected energy resources of Utah. The data set coordinates were derived from USGS topographic maps...
... associated activities authorized prior to October 16, 2008. (b) Nothing in this subpart shall affect mining activities conducted pursuant to the General Mining Law of 1872. (c) Wild Land Recreation, Special Areas of.../Restoration. (1) For mineral leases, contracts, permits, and other associated activities authorized after the...
Each chapter of the 2013 edition of the U.S. Geological Survey (USGS) Mineral Commodity Summaries (MCS) includes information on events, trends, and issues for each mineral commodity as well as discussions and tabular presentations on domestic industry structure, Government programs, tariffs, 5-year salient statistics, and world production and resources. The MCS is the earliest comprehensive source of 2012 mineral production data for the world. More than 90 individual minerals and materials are covered by two-page synopses. For mineral commodities for which there is a Government stockpile, detailed information concerning the stockpile status is included in the two-page synopsis. Abbreviations and units of measure, and definitions of selected terms used in the report, are in Appendix A and Appendix B, respectively. “Appendix C—Reserves and Resources” includes “Part A—Resource/Reserve Classification for Minerals” and “Part B—Sources of Reserves Data.” A directory of USGS minerals information country specialists and their responsibilities is Appendix D. The USGS continually strives to improve the value of its publications to users. Constructive comments and suggestions by readers of the MCS 2013 are welcomed.
Each chapter of the 2014 edition of the U.S. Geological Survey (USGS) Mineral Commodity Summaries (MCS) includes information on events, trends, and issues for each mineral commodity as well as discussions and tabular presentations on domestic industry structure, Government programs, tariffs, 5-year salient statistics, and world production and resources. The MCS is the earliest comprehensive source of 2013 mineral production data for the world. More than 90 individual minerals and materials are covered by two-page synopses. For mineral commodities for which there is a Government stockpile, detailed information concerning the stockpile status is included in the two-page synopsis. Abbreviations and units of measure, and definitions of selected terms used in the report, are in Appendix A and Appendix B, respectively. “Appendix C—Reserves and Resources” includes “Part A—Resource/Reserve Classification for Minerals” and “Part B—Sources of Reserves Data.” A directory of USGS minerals information country specialists and their responsibilities is Appendix D. The USGS continually strives to improve the value of its publications to users. Constructive comments and suggestions by readers of the MCS 2014 are welcomed.
Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the most part, is true, there is a significant exception. When a firm leases an asset, the accounting treatment of the expense depends upon whethe...
..., or provide the member with greater protections or benefits than the Consumer Leasing Act. You are... leasing? You must comply with the Consumer Leasing Act, 15 U.S.C. 1667-67f, and its implementing regulation, Regulation M, 12 CFR part 213. You must comply with state laws on consumer leasing, but only to...
... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...
... to leasing? 714.7 Section 714.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.7 What are the insurance requirements applicable to leasing? (a) You must maintain a contingent liability insurance policy with an endorsement for leasing or be named as...
... 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...
Balic Zunic, Tonci; Garavelli, Anna; Jakobsson, Sveinn Peter
The fumarolic mineralogy of the Icelandic active volcanoes, the Tyrrhenian volcanic belt (Italy) and the Aegean active arc (Greece) is investigated, and literature data surveyed in order to define the characteristics of the European fumarolic systems. They show broad diversity of mineral...... associations, with Vesuvius and Vulcano being also among the world localities richest in mineral species. Volcanic systems, which show recession over a longer period, show fumarolic development from the hightemperature alkaline halide/sulphate, calcic sulphate or sulphidic parageneses, synchronous...... with or immediately following the eruptions, through mediumtemperature ammonium minerals, metal chlorides, or fluoride associations to the late low-temperature paragenesis dominated by sulphur, gypsum, alunogen, and other hydrous sulphates. The situation can be different in the systems that are not recessing but show...
This paper presents an outlook of the Australian mineral sand industry and covers the major operators. It is shown that conscious of an environmentally minded public, the Australian miners have led the way in the rehabilitation of mined areas. Moreover the advanced ceramic industry is generating exciting new perspectives for zircon producers and there is a noticeable growth in the electronic market for rare earths, but in long term the success may depend as much on environmental management and communication skills as on mining and processing skills
reserves and reserve base information carried for years without alteration because no new information is available; historically reported reserves and reserve base reduced by the amount of historical production; and company reported reserves. International minerals availability studies conducted by the U.S. Bureau of Mines, before 1996, and estimates of identified resources by an international collaborative effort (the International Strategic Minerals Inventory) are the basis for some reserves and reserve base estimates. The USGS collects information about the quantity and quality of mineral resources but does not directly measure reserves, and companies or governments do not directly report reserves or reserve base to the USGS. Reassessment of reserves and reserve base is a continuing process, and the intensity of this process differs for mineral commodities, countries, and time period. Abbreviations and units of measure, and definitions of selected terms used in the report, are in Appendix A and Appendix B, respectively. A resource/reserve classification for minerals, based on USGS Circular 831 (published with the U.S. Bureau of Mines) is Appendix C, and a directory of USGS minerals information country specialists and their responsibilities is Appendix D. The USGS continually strives to improve the value of its publications to users. Constructive comments and suggestions by readers of the MCS 2009 are welcomed.
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
Lakshmi Reddy, S; Padma Suvarna, K; Udayabhaska Reddy, G; Endo, Tamio; Frost, R L
Manganese minerals ardenite, alleghanyite and leucopoenicite originated from Madhya Pradesh, India, Nagano prefecture Japan, Sussex Country and Parker Shaft Franklin, Sussex Country, New Jersey respectively are used in the present work. In these minerals manganese is the major constituent and iron if present is in traces only. An EPR study of on all of the above samples confirms the presence of Mn(II) with g around 2.0. Optical absorption spectrum of the mineral alleghanyite indicates that Mn(II) is present in two different octahedral sites and in leucophoenicite Mn(II) is also in octahedral geometry. Ardenite mineral gives only a few Mn(II) bands. NIR results of the minerals ardenite, leucophoenicite and alleghanyite are due to hydroxyl and silicate anions which confirming the formulae of the minerals. Copyright © 2013 Elsevier B.V. All rights reserved.
Guiding lines (unofficial): 1. A leasing company can be founded to finance and to operate a nuclear power plant. 2. The leasing company does not require a license according to section 7 of the Atomic Energy Act, for it neither constructs nor posesses the nuclear power plant. 3. This also applies if the proprietor, and later on operator, of the nuclear power plant holds an interest in this leasing company as a shareholder. Section 7, and 19 subsection 3 of the Atomic Energy Act. Higher Administrative Court of Rhineland Palatinate, Decision of July 20sup(th), 1982. (orig.) [de
Full Text Available The 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.
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.
flux. Circulation of seawater through the oceanic crust and upper mantle gives rise to a complex series of physical and chemical reactions that lead to the 1) formation of seafloor mineral deposits; 2) alteration of oceanic crust; 3) control... temperature in the high-temperature reaction zone near the heat source. Important parameters in determining the high- temperature fluid composition are • pressure, • temperature, • water/rock ratio, • rock composition, • recharge fluid...
... lease would probably cause serious harm or damage to life (including fish and other aquatic life), to... due to the failure of one or more partners to exercise due diligence, the innocent parties shall have...
Schwager, Petra; Moser, Frank
To better address the requirements of the changing multilateral order, the United Nations Industrial Development Organization (UNIDO) Cleaner Production Programme, in 2004, developed the new Sustainable Industrial Resource Management (SIRM) approach. This approach is in accordance with the principles decided at the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro, Brazil in 1992. Unlike the traditional approaches to environmental management, the SIRM concept captures the idea of achieving sustainable industrial development through the implementation of circular material and energy flows in the entire production chain and reduction of the amount of material and energy used with greater efficiency solutions. The SIRM approach seeks to develop new models to encourage a shift from selling products to supplying services, modifying, in this manner, the supplier/user relationship and resulting in a win-win situation for the economy and the environment. Chemical Leasing represents such a new service-oriented business model and is currently being promoted by UNIDO's Cleaner Production Programme. MAIN FEATURES. One of the potential approaches to address the problems related to ineffective use and over-consumption of chemicals is the development and implementation of Chemical Leasing business models. These provide concrete solutions to the effective management of chemicals and on the ways negative releases to the environment can be reduced. The Chemical Leasing approach is a strategy that addresses the obligations of the changing international chemicals policy by focusing on a more service-oriented strategy. Mexico is one of the countries that were selected for the implementation of UNIDO's demonstration project to promote Chemical Leasing models in the country. The target sector of this project is the chemical industry, which is expected to shift their traditional business concept towards a more service and value-added approach. This is
... STANDARDS ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES Exemptions for Certain Retail or Service... leased departments, controls the space location, determines the type of goods that may be sold...
... OIL AND GAS IN THE OUTER CONTINENTAL SHELF Outer Continental Shelf Oil, Gas, and Sulphur Management... any lease is offered or issued an area may be (1) withdrawn from disposition pursuant to section 12(a...
Flores Doña, Mª Sierra
El Tratado UNIDROIT se refiere al contrato de leasing financiero internacional, esto es, al celebrado entre una Sociedad de leasing y un empresario con establecimientos (principal o secundario) situados en el territorio de dos Estados contratantes y caracterizado porque la primera adquiere elementos integrantes del patrimonio empresarial a un fabricante, según las instrucciones recibidas por su cliente y a quien se le entregará para su uso a cambio del pago de cuotas períodicas, al margen de ...
Andrikopoulos, Athanasios; Markellos, Raphael N.
We develop a model of dynamic interactions between price variations in leasing and selling markets for automobiles. Our framework assumes a differential game between multiple Bertrand-type competing firms which offer differentiated products to forward-looking agents. Empirical analysis of our model using monthly US data from 2002 to 2011 shows that variations in selling (cash) market prices lead rapidly dissipating changes of leasing market prices in the opposite direction. We discuss the pra...
L. van Rooyen
Full Text Available According to a Zulu proverb a human being can only become truly human because of others. Each person can only become more human, more himself- regardless of his sex - through the co-involvement of others. It is the love for one’s neighbour and the respect one has for him/her as a person which makes one consider the other party's feelings, viewpoints and circumstances. In order to arrive at a situation of peaceful coexistence it is important to realize that human attitudes and a mature life style evolve through a process of learning and interaction with others. It is a timeconsuming and costly process which starts at infancy and continues throughout someone's life. Instruction concerning interpersonal relations and the teaching of respect cannot be confined to individual lessons or working sessions at home or in school. Discussions and conversations concerning interpersonal relations need to form an integral and natural part of a child’s life within the home environment and throughout the pupil's school career. It is senseless if educators talk about the importance of teaching respect only to reveal disrespectful behaviour themselves, or to talk about the importance of self-esteem in the paying of respect whilst causing children to feel negative about themselves. To be able to express respect to other human beings, one needs to be respected. A child needs to experience how it feels when homage is paid. The following rule of life applies in this regard: one can never give if one has never received respect.
Koetse, M.J.; Hoen, A.
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
Алла Витальевна БОНДАРЬ
Full Text Available Based on the study of the basic types of the bareboat charter, presented algorithms decision on the justification of the respective projects. It was found that the initiator of the project can be both owners who wants to pass the boat rental and the charterer, and also who is the owner, who wants to take a boat for rent. It is proved that the implementation of these specific operations requires careful preparation, and using of the project approach will greatly enhance their effectiveness. We describe the life of the project finance lease from the standpoint of the marine vessel, the ship-owner and charterer. It is established that such projects characterized by four-phase structure of the life cycle: preparation, let's call it as the principal decision on (from the chartering of the vessel, the investment - to select the optimal variant (from the charter and the conclusion of the bareboat charter, the phase of operation of the vessel and the fourth - the closure of the project at the end of term bareboat charter. Skill description of the content of each phase, which will continue for the main participants of the project to determine the value of each phase and the value of the whole project.
Full Text Available In psychology, the concept of similarity has traditionally evoked a mixture of respect, stemmingfrom its ubiquity and intuitive appeal, and concern, due to its dependence on the framing of the problemat hand and on its context. We argue for a renewed focus on similarity as an explanatory concept, bysurveying established results and new developments in the theory and methods of similarity-preservingassociative lookup and dimensionality reduction — critical components of many cognitive functions, aswell as of intelligent data management in computer vision. We focus in particular on the growing familyof algorithms that support associative memory by performing hashing that respects local similarity, andon the uses of similarity in representing structured objects and scenes. Insofar as these similarity-basedideas and methods are useful in cognitive modeling and in AI applications, they should be included inthe core conceptual toolkit of computational neuroscience.
Full Text Available Report is dedicated to aspects of conceiving the number of scientific magazine Acta Montanistica Slovaca, which purpose wasto publish specific key reports from the sixth year of international science conference RESpect 2011. The main aspect in the decisionprocess was to cover the conference agenda, complexity of the global problematic understanding, the subject of examination actualityand the results achievement level. The choice at the same time points on the technological, evaluative, environmental, economicaland application aspects of the RES usage, with accent on the Middle Europe region conditions.
... 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...
... primarily in the business of transporting people. 37.195 Section 37.195 Transportation Office of the... transporting people. This section applies to all purchases or leases of new vehicles by private entities which are not primarily engaged in the business of transporting people, with respect to buses delivered to...
Dengan berkembangnya kegiatan ekonomi nasional, maka berkembang jugalah kegiatan masyarakat dalam bidang usaha ekonomi. Kegiatan usaha yang saat ini banyak berkembang di masyarakat adalah sewa guna usaha atau yang biasa disebut dengan leasing. Leasing adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara Sewa Guna Usaha dengan hak opsi (Finance Lease) maupun Sewa Guna Usaha tanpa hak opsi (Operating Lease) untuk digunakan oleh Penyewa Guna Usaha (Lessee) selama jangka w...
Jonathan A. Wiley; Yu Liu; Dongshin Kim; Tom Springer
Because landlords assume all of the operating expense risk, rents for gross leases exceed those for net leases. The markup, or spread, for gross leases varies between properties and across markets. Specifically, the markup is expected to increase with the cost of real estate services at the property, and to be influenced by market conditions. A matching procedure is applied to measure the services markup as the percentage difference between the actual rent on a gross lease relative to the act...
Full Text Available Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow models for fraud detection in leasing. The decision tree method was used for creating a classification model, and the CHAID algorithm was deployed. Results: The decision tree model has indicated that the object of the leasing agreement had the strongest impact on the probability of fraud. Conclusions: In order to enhance the probability of the developed model, it would be necessary to develop software that would enable automated, quick and transparent retrieval of data from the system, processing according to the rules and displaying the results in multiple categories.
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Leasing part of Project Property....871 Leasing part of Project Property to another business. (a) The costs of interior finishing of space to be leased out to another business are not eligible Project costs. (b) Third-party loan proceeds...
... RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF Lease and Grant... application to MMS. The assignment application must include: (1) The MMS-assigned lease or grant number; (2) A... required financial assurance. (c) If you submit an application to assign a lease or grant, you will...
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Shared housing: Lease and HAP... Types Shared Housing § 982.616 Shared housing: Lease and HAP contract. For assistance in a shared housing unit, there is a separate HAP contract and lease for each assisted family. ...
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Congregate housing: Lease and HAP... Types Congregate Housing § 982.607 Congregate housing: Lease and HAP contract. For congregate housing, there is a separate lease and HAP contract for each assisted family. ...
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: Lease and HAP contract... Types Group Home § 982.611 Group home: Lease and HAP contract. For assistance in a group home, there is a separate HAP contract and lease for each assisted person. ...
... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false What are the permissible leasing arrangements? 714.2 Section 714.2 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING... leasing. In direct leasing, you purchase personal property from a vendor, becoming the owner of the...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are you required to retain salvage powers over the leased property? 714.6 Section 714.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS LEASING § 714.6 Are you required to retain salvage powers over the leased...
... operators that have not satisfied their statutory leased access requirements shall accommodate part-time..., educational and governmental access programming, provided that the operator's franchise agreement requires it... leased commercial channels. Cable operators may impose reasonable insurance requirements on leased access...
Serletis, William S.
For farmers with high debt/asset ratios, leasing is an attractive option for securing the use of farm machinery. Under the current tax laws, financial leasing carries lower after-tax costs than loan purchasing. By size, farms with more than $500,000 in sales had the highest proportion of U.S. expenditures for farm equipment leasing. By region, the…
...) The Regional Director maintains a Field Names Master List with updates of all leases in each... application for all leases that are part of the designated field on the date of application, except as... eventually become part of the authorized field. Therefore, if you have any other leases that you believe may...
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...
..., Evansville Division, Including On-Site Leased Workers from Andrews International, Inc., Evansville, IN... that workers leased from Andrews International, Inc. were employed on-site at the Evansville, Indiana... findings, the Department is amending this certification to include leased workers from Andrews...
..., Evansville Division, Including On-Site Leased Workers From Andrews International, Inc., M.H. Equipment, and... 10321). The notice was amended on May 25, 2010 to include on-site leased workers from Andrews... workers of Whirlpool Corporation, Evansville Division, including on-site leased workers from Andrews...
... Modifications to Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS... final regulations addressing the treatment of certain income and assets related to the leasing of... controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign...
... 49 Transportation 7 2010-10-01 2010-10-01 false Leasing FTA funded equipment and drivers. 604.8... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION CHARTER SERVICE Exceptions § 604.8 Leasing FTA funded equipment and drivers. (a) A recipient may lease its FTA-funded equipment and drivers to registered charter providers...
... property and associated risks; (e) Property tax and sales tax reporting; (f) Title and ownership of leased... engaged in lease underwriting must adopt a written policy (or policies). Management, at the direction of the board, must develop procedures that reflect lease practices that control risk and comply with all...
... without receiving fair market value rent? 18.5 Section 18.5 Parks, Forests, and Public Property NATIONAL... leased without receiving fair market value rent? Property may be leased under this part only if the lease requires payment of rent to the government equal to or higher than the property's fair market value rent...
Full Text Available Land lease is one of the few possible ways to use the agricultural land effectively. This is caused by problems in the proprietary and user relationships, therefore the agricultural land lease and its legal regulation is especially important for Slovakia. This paper deals with the selected legal arrangements related to the agricultural land lease in Slovakia with an objective to identify application problems faced by lessees and lessors of agricultural land. When regulating the agricultural land lease relationships, the Slovak law maker prefers dispositive legal norms. However, this method is rarely used in the application practice. Contracting parties often focus only on obligatory characters of the contract, relying on the legal text of dispositive provisions. The legal arrangement of the lessee’s prior right to sign the new lease contract attracts a particular attention. Current legal regulation of this lessee’s right seems to be unenforceable; on the other hand, it collides with the basic human rights. This provision needs to be either cancelled or adjusted so that it achieves the objective defined by the law maker and so that it is legally enforceable in compliance with superior legal norms.
The U.S. Geological Survey (USGS) Minerals Yearbook discusses the performance of the worldwide minerals and materials industries and provides background information to assist in interpreting that performance. Content of the individual Minerals Yearbook volumes follows:Volume I, Metals and Minerals, contains chapters about virtually all metallic and industrial mineral commodities important to the U.S. economy. Chapters on survey methods, summary statistics for domestic nonfuel minerals, and trends in mining and quarrying in the metals and industrial mineral industries in the United States are also included.Volume II, Area Reports: Domestic, contains a chapter on the mineral industry of each of the 50 States and Puerto Rico and the Administered Islands. This volume also has chapters on survey methods and summary statistics of domestic nonfuel minerals.Volume III, Area Reports: International, is published as four separate reports. These regional reports contain the latest available minerals data on more than 180 foreign countries and discuss the importance of minerals to the economies of these nations and the United States. Each report begins with an overview of the region’s mineral industries during the year. It continues with individual country chapters that examine the mining, refining, processing, and use of minerals in each country of the region and how each country’s mineral industry relates to U.S. industry. Most chapters include production tables and industry structure tables, information about Government policies and programs that affect the country’s mineral industry, and an outlook section.The USGS continually strives to improve the value of its publications to users. Constructive comments and suggestions by readers of the Minerals Yearbook are welcomed.
The laboratory of minerals purification was organized in 1962 where with application of modern physical and chemical methods were investigated the mechanism of flotation reagents interaction with minerals' surface, was elaborated technologies on rising complexity of using of republic's minerals
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.
The main aim of the Minerals Bureau in presenting this annual review is to provide an up-to-date reference document on the current state of the mineral industry in South Africa. This includes a brief look at the production, trade, economy, resources and deposits of precious metals and minerals, energy minerals, metallic minerals, and non-metallic minerals. One article discusses the production, trade, export, deposits and economy of uranium
Department of Homeland Security — This map layer includes miscellaneous industrial minerals operations in the United States. The data represent commodities covered by the Minerals Information Team...
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...
Boev, Blazho; Jovanovski, Gligor; Makreski, Petre; Bermanec, Vladimir
The paper presents investigations carried out on the collected minerals from the Sivec deposit. It is situated in the vicinity of the town of Prilep, representing a rare occurrence of sugary white dolomite marbles. The application of suitable methods of exploitation of decorative-dimension stones makes possible to obtain large amounts of commercial blocks well known in the world. Despite the existence of dolomite marbles, a series of exotic minerals are typical in Sivec mineralization. Among them, the most significant are: calcite, fluorite, rutile, phlogopite, corundum, diaspore, almandine, kosmatite (clintonite or margarite), clinochlore, muscovite, quartz, pyrite, tourmaline and zoisite. An attempt to identify ten collected minerals using the FT IR spectroscopy is performed. The identification of the minerals was based on the comparison of the infrared spectra of our specimens with the corresponding literature data for the mineral species originating all over the world. The coloured pictures of all studied silicate minerals are presented as well. (Author)
The estate and tax planning problems that are commonly encountered by private individuals who own mines and minerals situated in Saskatchewan were discussed. The basic concepts of legal ownership of mines and minerals, petroleum and natural gas leases, drilling licenses and spacing regulations were reviewed, followed by a summary of basic estate and tax planning strategies. These strategies emphasized the three fundamental objectives of estate and tax planning for family mineral holdings, namely (1) eliminating estate tax, (2) income splitting to minimize tax payable from year to year, and (3) title consolidation to simplify ownership. The various means by which an 'Estate Freeze' can be effected - sale/transfer to spouse and/or children, trust, incorporation, and subsequent sale of mineral assets to the corporation, and the basic tax planning instruments available to to the family mineral owner also have been addressed
Strategic importance of Nuclear Minerals was recognized during early formative years of the Pakistan Atomic Energy Commission, and prospecting for uranium was started in Dera Ghazi Khan in collaboration with the Geological Survey of Pakistan (GSP) as early as 1961. Later, the responsibility for countrywide surveys and exploration was fully entrusted with PAEC and in this respect a Directorate of Nuclear Minerals(DNM) was established in 1966 at Lahore. Later, DNM was shifted to the Atomic Energy Centre (AEC), Lahore building and renamed as Atomic Energy Minerals Centre. It has state-of-the-art Chemistry, Mineralogy, Remote Sensing and Electronics Laboratories and an Ore Processing Pilot Plant. The Centre has Prospecting, Exploration, Geophysics, Geochemistry, Geo-tectonics, Mining and Drilling Sections. Regional Offices have been established to facilitate work at Karachi, Quetta and Peshawar. Siwaliks were recognized as a favorable geological formation of prime importance. Sandstone-shale sequence of Siwaliks Formation is exposed in all provinces of Pakistan and in Azad Jammu and Kashmir (AJK), broadly categorized into Rajanpur-Dera Ghazi Khan, Bannu Basin-Kohat Plateau and Potwar-AJK zones. Baghalchur, Nangar Nai and Taunsa uranium deposits have been discovered in the Rajanpur- D.G. Khan Zone. Qabul Khel and Shanawah Uranium deposits have been discovered in the Shanawah-Kohat Plateau Zone. Prospection and exploration is in progress. The first uranium mine was opened at Baghalchur, and uranium mill was established at D.G Khan in 1977-78 all by indigenous effort. The uranium mine was the most advanced and mechanized mine of that time in the country. Later, a second uranium mine was opened at Qabul Khel in 1992, which was based on a new and advanced in situ leach technology, developed to suit local geological and ore zone parameters. Mining of Nanganai and Taunsa Deposits was started respectively in 1996 and 2002, and is also based on in situ leach technology which is
... CFR part 5, subpart L, in all cases where domestic violence, dating violence, or stalking, or criminal activity directly related to domestic violence, dating violence, or stalking is involved or claimed to be... prohibited by HUD. (2) The lease must provide that drug-related criminal activity engaged in on or near the...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Lease of security property. 3560.408 Section 3560.408 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF... facilities related to a housing project (e.g., central kitchens, recreation facilities, laundry rooms, and...
The US Department of Energy (DOE) has prepared a programmatic environmental assessment (EA) of the proposed action to continue leasing withdrawn lands and DOE-owned patented claims for the exploration and production of uranium and vanadium ores. The Domestic Uranium Program regulation, codified at Title 10, Part 760.1, of the US Code of Federal Regulations (CFR), gives DOE the flexibility to continue leasing these lands under the Uranium Lease Management Program (ULMP) if the agency determines that it is in its best interest to do so. A key element in determining what is in DOE's ''best interest'' is the assessment of the environmental impacts that may be attributable to lease tract operations and associated activities. On the basis of the information and analyses presented in the EA for the ULMP, DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment, as defined in the National Environmental Policy Act (NEPA) of 1969 (42 United States Code 4321 et seq.), as amended.Therefore, preparation of an environmental impact statement is not required for the ULMP,and DOE is issuing this Finding, of No Significant Impact (FONSI)
Peters, F.H.J.; De Brito, M.P.
This article investigates the application of the Cradle-to-Cradle approach to the electric scooter vehicle, and how the concept of leasing can be used as a means to make it operational. This research is a result of a research project with Eco-Movement, a Dutch firm currently selling electric
... Federal Government may benefit because (1) the reduced burden of reporting may extend the life on marginal... its leases in the unit or communitization agreement. These imbalances led to numerous questions about... a member of such staff is required to perform work on a specific case. Section 304(b) of FLPMA...
The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining more views from stakeholders
.... The tract will be leased to the qualified bidder of the highest cash amount provided that the high bid...-way as required by typical mining practices. The total mineable stripping ratio of the coal in bank... containing approximately 0.27 percent sulfur. These quality averages place the coal reserves at the high end...
Salzsieder, Karl R
The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.
... work to the Government for the expected life of the lease shall be less than the cost of alternative... geographical area in which the availability of Government-owned space was surveyed, together with reasons for limiting the area. The mission is to be set forth in detail, along with the reason(s) why space in this...
Lawton, Stephen B.
In April 2009, a high school principal in a large Arizona school district met individually with 18 of his most senior teachers to inform them that they would not have a job the following year. Why didn't tenure protect them from wholesale dismissal? The answer is they all had one thing in common: they were retirees who had been leased or hired…
CHENG, L.Y.; YUE, M.; BARI, R.A.
The present study demonstrates a probabilistic approach to quantify the proliferation risks of fuel leasing and recycling. A Markov model approach is applied to evaluate the probability of proliferation success by diversion or theft. Proliferation risk is calculated as a product of the probability of success and the corresponding consequences
The US Department of Energy (DOE) has prepared a programmatic environmental assessment (EA) of the proposed action to continue leasing withdrawn lands and DOE-owned patented claims for the exploration and production of uranium and vanadium ores. The Domestic Uranium Program regulation, codified at Title 10, Part 760.1, of the US Code of Federal Regulations (CFR), gives DOE the flexibility to continue leasing these lands under the Uranium Lease Management Program (ULMP) if the agency determines that it is in its best interest to do so. A key element in determining what is in DOE`s ``best interest`` is the assessment of the environmental impacts that may be attributable to lease tract operations and associated activities. On the basis of the information and analyses presented in the EA for the ULMP, DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment, as defined in the National Environmental Policy Act (NEPA) of 1969 (42 United States Code 4321 et seq.), as amended.Therefore, preparation of an environmental impact statement is not required for the ULMP,and DOE is issuing this Finding, of No Significant Impact (FONSI).
... declaration and the party submitting the protected material. The Commission has full authority to fashion... leased access complaint within 90 days of the close of the pleading cycle. (2) The Media Bureau, after... the proposals or choose to fashion its own remedy. (i) During the pendency of a dispute, a party...
... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48... article by a manufacturer, producer, or importer shall be considered a sale of the article. The term “lease” means a contract or agreement, written or verbal, which gives the lessee an exclusive, continuous...
Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.
Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.
Full Text Available The Italian Navigation Code has transposed the practices developed at international level, in particular in international contracts for the ‘’locazione’’ and ‘’noleggio’’ of ships, distinguishing between the ship lease, from the one side, and the charter, from the other. The latter, in particular, consists of voyage charter and time charter. However, the Italian discipline differs in several respects from the contract types developed at international level. As for pleasure vessels, a specific regime lacked until the Law of 11 February 1971, No 50. The great development of this sector (which was previously considered limited to the use of pleasure vessels only for personal purposes, in particular of the entrepreneurial use of these vessels, furthered the draft and enactment, in 2005, of the Pleasure Navigation Code (Law of 18 July 2005, No 171, providing for a more comprehensive regime, however still not covering all the issues and aspects of pleasure navigation. The Code provides for a special regime of the contracts for the lease and charter of pleasure vessels: this article provides a review of the regime of these contracts provided by the Italian Pleasure Navigation Code, with regard also to its relationship with the Navigation Code and the Civil Code. The Code’s provisions are also examined with reference to standard contracts developed at the international level.
Arevalo, Oscar; Saman, Daniel M; Bonaime, Alice; Skelton, Judy
The decision to acquire a mobile dental unit is based on a standard capital budgeting analysis. The next step is to determine whether to obtain the use of the mobile dental unit by borrowing and purchasing or by leasing. As a financing mechanism, leases are simply another way of borrowing money to pay for the asset. To compare lease vs. debt as financial vehicles to acquiring a mobile dental unit. An estimate for a new mobile unit was obtained. Lease and loan proposals from financial lenders were collected. A cost of capital rate was chosen for comparison. Cash flows associated with borrowing and leasing vs. buying were determined fortwo different scenarios: for profit (FP) vs. not-for-profit (NFP), at 5 years. A dollar-cost analysis was utilized to determine the option with the lowest capitalized value. There was a net advantage to buying vs. leasing for both for FP and NFP organizations. Due to tax advantages, owning and leasing were substantially less expensive for FP than for NFP. Slight decreases in the monthly lease payments would make leasing competitive to the buying approach. Exploring alternative financing vehicles may allow dental programs to expand their services through the acquisition of a mobile unit. Though programs generally own assets, it is the use of the asset which is important rather than the ownership. Dental programs can find leasing an attractive alternative by offering access to capital with cash-flow advantages.
... 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...
Bailey, R.V.; Childers, M.O.
An explanation of the fundamentals of organizing, operating, and concluding an exploration program, particularly uranium exploration, is presented. Discussion of many exploration practices currently being used in the industry and a review of some new developments or research projects which are being studied or which show promise are included. The material is presented in 13 chapters entitled: the Mineral Explorationist and the Role He Plays; Types of Uranium Deposits; Development of Idea and Preliminary Investigation: Uranium; a Review of Mining Law as it Pertains to Mineral Exploration and Development in the United States; Land Ownership and Leasing; Continuing Detailed Geologic Work; the Decision to Make a Play; Selling a Deal; Legal and Accounting Aspects; the Drilling Program; Using Geology in Planning and Executing Drilling; Transition from Exploration to Development; and a Forward Look
Jan 25, 2011 ... Africa: Mineral resources, environment, and governance ... benefits the poor, more effective social and environmental policies, and respect for human ... Who should claim responsibility for local crime prevention and security?
John S. Baen
This study considers the evolution and explosion growth of recreational hunting leases in America. The traditional European practice of leasing rural lands for the exclusive rights of tenants to hunt and fish is now an important revenue source for American agricultural land investors/owners. Hunting lease income can enhance value to the point that recreation becomes the highest and best use of rural land for both the market and income approaches to valuation. This study offers new perspective...
Englin, J.E.; Klan, M.S.
In the last few years, the role of environment has become increasingly contentious in the process of competitive bidding for exploration and development rights of offshore petroleum leases in the outer continental shelf (OCS). Although an extensive literature exists on OCS leasing per se, relatively little work focuses on the role of environmental factors. This paper examines the effect on environmental risk on the number of firms (or joint ventures) entering bids for a given tract, which relates to the effective competition for the tracts. The next section outlines a theoretical model of bidding behavior under environmental risk. The third section presents the data used to estimate the model. The fourth section gives empirical results of an analysis of Sale No. 42, conducted in 1979 for Georges Bank in the North Atlantic. The last section provides concluding remarks
Full Text Available On January 13th 2016, the Board for International Accounting Standards published the new International Standard 16 of Financial Reporting, named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.
Department of Homeland Security — This map layer includes construction minerals operations in the United States. The data represent commodities covered by the Minerals Information Team (MIT) of the...
Department of Homeland Security — This map layer includes agricultural minerals operations in the United States. The data represent commodities covered by the Minerals Information Team (MIT) of the...
The aim of this thesis was to analyse the feasibility of solar panel leasing in Finland. The research was conducted using the exploratory research design, utilizing both qualitative and quantitative data. The data was collected from secondary sources, e.g. industry reports, government publications, and newspaper articles. During the literature review, methods for answering the thesis question were recognized. The chosen method was to analyse the market and industry feasibility, product or ser...
Yang, Xingyu; Zhang, Weiguo; Xu, Weijun; Zhang, Yong
We introduce the compound interest rate into the continuous version of the online leasing problem and discuss the generalized model by competitive analysis. On the one hand, the optimal deterministic strategy and its competitive ratio are obtained; on the other hand, a nearly optimal randomized strategy is constructed and a lower bound for the randomized competitive ratios is proved by Yao's principle. With the help of numerical examples, the theoretical results show that the interest rate pu...
Kelly, Ken; Smith, Kandler; Cosgrove, Jon; Prohaska, Robert; Pesaran, Ahmad; Paul, James; Wiseman, Marc
Prepared for the U.S. Department of Energy, this milestone report focuses on the economics of leasing versus owning batteries for medium-duty hybrid electric vehicles as well as various battery standardization scenarios. The work described in this report was performed by members of the Energy Storage Team and the Vehicle Simulation Team in NREL's Transportation and Hydrogen Systems Center along with members of the Vehicles Analysis Team at Ricardo.
Each chapter of the 2015 edition of the U.S. Geological Survey (USGS) Mineral Commodity Summaries (MCS) includes information on events, trends, and issues for each mineral commodity as well as discussions and tabular presentations on domestic industry structure, Government programs, tariffs, 5-year salient statistics, and world production and resources. The MCS is the earliest comprehensive source of 2014 mineral production data for the world. More than 90 individual minerals and materials are covered by two-page synopses.
In response to a widely expressed need to examine the impact of the federal regulatory system on the rate of geothermal power development, the Department of Energy-Division of Geothermal Energy (DGE) has established a Streamlining Task Force in cooperation with appropriate federal agencies. The intent is to find a way of speeding development by modification of existing laws or regulations or by better understanding and mechanization of the existing ones. The initial focus was on the leasing and development of federal lands. How do the existing processes work? Would changes produce positive results in a variety of cases? These are questions which must be considered in a national streamlining process. This report presents case studies of federal leasing actions on seven diverse locations in the western region. Characteristics of existing high geothermal potential areas are quite diverse; geography, environment, industry interest and the attitudes and activities of the responsible federal land management agencies and the interested public vary widely. Included are descriptions of post and current activities in leasing exploration and development and discussions of the probable future direction of activities based on current plans. Implications of these plans are presented. The case studies were based on field interviews with the appropriate State and District BLM officer and with the regional forester's office and the particular forest office. Documentation was utilized to the extent possible and has been included in whole or in part in appendices as appropriate.
Gritta, Richard D.; Lippman, Ellen J.
This paper updates prior research on aircraft leasing and contrasts the findings of current data with prior results. Usage of leases by air carriers is a means to lessen the impact of financial obligations from fleet purchases. The study revisits two previous studies, one in 1969 and one in 1991, which is analyzed the incidence of leases by major air carriers. The current study updates these past studies to consider air carriers current usage of leases. Additionally, since operating leases are not reflected in the balance sheets of airlines, operating lease information was capitalized using a present value of future operating lease payments. Then, financial debt burden ratios were computed to determine the impact from the capitalization of lease information. The usage of operating leases increased, significantly from the first study to the 1991 study, and this trend continues. The incidence of leasing, the classification of leases as operating, and the percentage of operating leases to total fleet have all increased for the majority of the airlines reviewed. When operating lease data were capitalized, debt ratios weakened, providing further evidence of deterioration in the financial health of air carriers.
Brobst, Donald A.; Pratt, Walden P.
650 of the U.S. Bureau of Mines) ; indeed, we regard that book and the present volume as being complementary. In the examination of the geologic possibilities for finding new deposits-in many respects the principal innovative contributions of this volume-we asked the authors to frankly apply the limits of their ingenuity and not only to summarize current theories but also to express their own intuitive ideas, however speculative and unconventional they may seem, that have come from years of study devoted to the origin of mineral deposits. Readers will see that some authors have speculated more courageously than others. In any case, we believe readers will find all the chapters interesting, and many stimulating; and a few we believe can be frankly characterized as intellectually exciting. Most chapters include a section on prospecting techniques, and a summary of geologic or related problems on which the authors believe research might be most fruitful in the continuing efforts to find new resources. An integral part of the book is the bibliographic material cited at the conclusion of each chapter, in lieu of repetition of detailed descriptions already in print. Index and "spot" maps are not included in most chapters because they are available elsewhere, and in many cases with more detail than could possibly be included here. Maps showing the distribution of known deposits of many commodities in the United States are available in the Mineral Resource (MR) map series of the U.S. Geological Survey and in the National Atlas of the United States. The first three chapters deal not with resources of specific commodities but with general information that is pertinent to the study of mineral resources. In the introductory chapter we discuss the purposes of the book, the distinctions between reserves and various categories of resources, and some general conclusions drawn from our view of the book in its entirety. In the second chapter V. E. McKelvey discusses the problems of
Mead, Walter J.; Sorensen, Philip Edward
The oil and gas resources of the Outer Continental Shelf represent one of America's largest publicly-owned assets. Through 1978, OCS oil and gas leases had yielded \\$40.5 billion in gross production value and produced over \\$28.3 billion in direct revenue to the federal government.Policies and procedures for managing the oil and gas resources of the OCS were established by Congress in the Outer Continental Shelf Lands Act of 1953. The Department of Interior was given the central responsibility for carrying out this management role in the 1953 Act; this responsibility has been re-established in the 1978 Amendments to the OCS Lands Act. As stated in the 1978 legislation, the goals of OCS management are to:...preserve, protect and develop oil and natural gas resources in a manner which is consistent with the need (A) to make such resources available to meet the Nation's energy needs as rapidly as possible... (C) to insure the public a fair and equitable return on the resources of the Outer Continental Shelf, and (D) to preserve and maintain free enterprise competition.As part of its continuing effort to monitor the effectiveness of federal policies relating to OCS oil and gas resources, the Conservation Division of U.S. Geological Survey, Department of Interior, has sponsored the research which is the basis for the present report. The objectives of the research have been to determine the extent to which the historical policies of OCS management have resulted in achievement of the goals set forth by Congress in the section quoted above.
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.
India has got a wealth of natural resources in different geological environs and shoreline placers form an important constituent of the natural resources. Large reserves of beach sand minerals, viz. imenite, rutile, leucoxene, zircon, sillimanite, garnet and monazite are the economic minerals in the coastal and inland placer sands. In the federal structure of India, the State Governments are the owners of minerals located within their respective boundaries. The State Governments grant the mineral concessions for all the minerals located within the boundary of the State, under the provisions of the Acts and Rules framed for the purpose. Though the mineral wealth is under the control of the State, the power for framing the rules for the grant of mineral concessions vastly rest with the Central Government. Since mineral concessions are often granted for a longer duration of thirty to fifty years or more, a historical perspective of these rules are imperative in understanding the issues involved with BSM mining industry. Under the Govt. of India Act, 1935, Regulation of Mines and Oilfields and Mineral Development was kept under Federal control, declared by Federal Law. The word 'Federal' was substituted by the word 'Dominion' by the India (Provincial Constitution) Order, 1947. No legislation was, however, enacted in pursuance of above power until after Independence. However, the Govt. on India made the Mining Concession (Central) Rules, 1939 for regulating grants of prospecting license
Crozat, M P; Choi, J; Reis, V H; Hill, R
On February 11, 2004, U.S. President George W. Bush, in a speech to the National Defense University stated: ''The world must create a safe, orderly system to field civilian nuclear plants without adding to the danger of weapons proliferation. The world's leading nuclear exporters should ensure that states have reliable access at reasonable cost to fuel for civilian reactors, so long as those states renounce enrichment and reprocessing. Enrichment and reprocessing are not necessary for nations seeking to harness nuclear energy for peaceful purposes.'' This concept would require nations to choose one of two paths for civilian nuclear development: those that only have reactors and those that contain one or more elements of the nuclear fuel cycle, including recycling. ''Fuel cycle'' states would enrich uranium, manufacture and lease fuel to ''reactor'' states and receive the reactor states' spent fuel. All parties would accede to stringent security and safeguard standards, embedded within a newly invigorated international regime. Reactor states would be relieved of the financial, environmental (and political) burden of enriching and manufacturing fuel and dealing with spent fuel. Fuel cycle states would potentially earn money on leasing the fuel and perhaps on sales of reactors to the reactor states. Such a leasing concept is especially interesting in scenarios which envision growth in nuclear power, and an important consideration for such a nuclear growth regime is the role of recycling of civilian spent fuel. Recycling holds promise for improved management of spent fuel and efficient utilization of resources, but continues to raise the specter of a world with uncontrolled nuclear weapons proliferation. If done effectively, a fuel-leasing concept could help create a political and economic foundation for significant growth of clean, carbon-free nuclear power while providing a mechanism for significant international cooperation to reduce proliferation concern. This
V. I. Strilets
Full Text Available In the article the dynamics of development and global structure of the leasing market are analyzed, the advantages of using the financial leasing for upgrading the fixed capital of railway industry are formulated.
...., Including On-Site Leased Workers From Balance Staffing, Insight Global Staffing, and Technisource..., Insight Global Staffing, and Technisource, Scarborough, Maine. The workers are engaged in activities... leased workers from Balance Staffing, Insight Global Staffing, and Technisource, Scarborough, Maine, who...
This paper is a review of methods used for direct and indirect dating of tectonic events. Isotope geochemistry including stable isotopes as well as fission track- dating, fluid inclusion and thermoluminescens techniques have been considered. It has been concluded that an investigation of tectonic (and thermal) events should start with a detailed study of the mineral phases grown in seald fissures as well as minerals from fissure walls. This study should include phase identification, textures as well as mineral chemistry. The information from this study is fundamental for the decision of further investigations. Mineral chemistry including isotopes and fluid inclusion studies will give an essential knowledge about crystallization conditions for fissure minerals concerned. Direct dating using fission tracks as well as radioactive isotopes could be useful for some minerals. Application of thermoluminescens dating on fissure minerals is doubtful. (Auth.)
White, N A
Whereas the ultimate world supply of energy minerals--defined as fossil fuels and fissile materials--is controlled by geological factors, the actual supply at any particular time is controlled by economic feasibility, technological innovations and/or political decisions. This paper identifies and discusses the principal uncertainties surrounding the international availability of energy minerals from now until the end of the century. Genuine shortages of energy minerals are now of a very long-term nature, whereas artificial ones may occur at any time and have a serious effect on the world economy due to the dependence of most OECD countries on imports of energy minerals. This paper argues that events over the last decade will progressively lead to a major, long-lasting transformation of the energy scene worldwide. This transformation will encompass demand, in terms of conservation and efficiency, the supply mix of the various energy minerals, the supply system and the structure of the different energy industries. It is already affecting the role of governments and reaching into the question of national sovereignty, thereby making energy minerals a key area of international relations. In all these respects, this paper concludes that we have entered an era that is quite different from those we have experienced in the past. As well as requiring many new technological innovations, more importantly, attention must be focused on the development of new approaches to meeting the energy industries' capital requirements in the decades ahead--first, because of the changing character of the energy industries and the magnitude of their financial requirements; secondly, because of the nature of the uncertainties with which they are faced; and thirdly, because of the constantly shifting and increasingly complex world capital market conditions.
Brouwers, H.J.H.; Al-Mattarneh, H.; Mustapha, K.N.; Nuruddin, M.F.
The present paper addresses several topics in regard to the sustainable design and use of concrete based on the binders cement, quicklime and/or gypsum. First, major features concerning the sustainable aspects of the material concrete are summarized. Then the major constituent, from an environmental point of view, cement is discussed in detail, particularly the hydration and application of slag cement. The intelligent combining of mineral oxides, which are found in clinker, slag, fly ashes et...
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...
Minerals are commonly taught in ways that emphasize mineral identification for its own sake or maybe to help identify rocks. But how do minerals fit in with other science content taught? The author uses mineral formulas to help Earth science students wonder about the connection between elements, compounds, mixtures, minerals, and mineral formulas.…
... Builder Cabinet Group Including On-Site Leased Workers From Reserves Network, Reliable Staffing, and Third Dimension Waverly, OH; Masco Builder Cabinet Group Including On-Site Leased Workers From Reserves Network... Group including on-site leased workers from Reserves Network, Jackson, Ohio. The workers produce...
...-site leased workers of Bosch Management Services North America, South Haven Community Hospital... leased workers of Bosch Management Services North America, South Haven Community Hospital, Huffmaster Inc..., Including On-Site Leased Workers From Bosch Management Services North America, South Haven Community...
... Including On-Site Leased Workers From Schenkers Logistics, Inc., Florence, SC; Amended Certification... Teijin Films, including on-site leased workers from Schenkers Logistics, Inc., Florence, South Carolina... leased workers of Schenkers Logistics, Inc., Florence, South Carolina, who became totally or partially...
... purpose space may the Department of Agriculture lease? 102-73.170 Section 102-73.170 Public Contracts and... § 102-73.170 What types of special purpose space may the Department of Agriculture lease? The Department of Agriculture is delegated the authority to lease the following types of special purpose space: (a...
... types of delegations related to real estate leasing? 102-72.30 Section 102-72.30 Public Contracts and... REGULATION REAL PROPERTY 72-DELEGATION OF AUTHORITY Delegation of Authority § 102-72.30 What are the different types of delegations related to real estate leasing? Delegations related to real estate leasing...
... that affect these lands. The lessee agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease... leases; The increased rental of $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost...
... follows: ``All workers TTM Technologies, including on-site leased workers from Kelly Services and Aerotek... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-64,993] TTM Technologies, Including On-Site Leased Workers From Kelly Services, Aerotek, and an On-Site Leased Worker From Orbotech...
... Subsidiary of Tomkins, PLC Including On- Site Leased Workers from Reliable, Masiello Employment Services..., applicable to workers of Hart and Cooley, Inc., a subsidiary of Tomkins, PLC, including on-site leased... workers. Based on these findings, the Department is amending this certification to include workers leased...
...] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore North Carolina--Call for... Commercial Leasing for Wind Power Offshore North Carolina (Call), published on December 13, 2012 (77 FR 7204). DATES: BOEM must receive your nomination describing your interest in obtaining a commercial wind lease...
... Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore Maine; Request for Interest... Request for a Commercial OCS Wind Lease, Request for Interest, and Request for Public Comment SUMMARY: The... (Statoil NA) to acquire an OCS wind lease; (2) solicit public input regarding the proposal, its potential...
.... Including On-Site Leased Workers From Spherion/Source Right, Springdale, OH; Amended Certification Regarding... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...
...., Including On-Site Leased Workers From Spherion/Source Right, Springdale, Ohio; Amended Certification... workers of the subject firm. The company reports that workers leased from Spherion/Source Right were...., including on-site leased workers from Spherion/Source Right, Springdale, Ohio, who became totally or...
... relevant period and that the subject firm had sufficient control over the leased workers for the Department to determine that there was operational control of the leased workers by the subject firm. The... Managerial Services, Inc., Including On-Site Leased Workers of Entegee East Longmeadow, MA Amended...
Full Text Available After 1992 lease was in Poland the primary form of land management of Treasury agricul-ture property. It was preferred by both the state because of the possibility of quick disposal of property and by farmers because of the need to involve the smaller one-off funding, which could be used instead for production and investment. In recent years the importance of leasing as a way of public land management has been decreasing in favour of the sale. It follows with the growing demand for agricultural land, as well as government policies and actions undertaken by the Agricultural Property Agency. This results in the new law regula-tions on public agricultural property management, which on 3 December 2011 introduced significant changes in the public land lease. The aim of new regulations is to accelerate the privatization of state land resources, which will be carried out in the first place by disabling part of the leased agricultural land from large-area farms, as well as for sale of the land, for which the lease will be ended. In this article the author tries to assess the impact of introduced regulations on the role of leasing of public agricultural land in Poland. It is expected that due to the new law, the lease will concern mainly small plots, while interest in the lease as a way to increase land resources by individual farmers will be reduced.
... and royalties of $10 per acre and 16\\2/3\\ percent. The lessees paid the $500 administration fee for... River Royalty Corporation timely filed a petition for reinstatement of competitive oil and gas lease NDM... original terms and conditions of the lease; The increased rental of $10 per acre; The increased royalty of...
... Kodak Company, Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco, Dayton, Ohio... Trade Adjustment Assistance (TAA) filed on behalf of Eastman Kodak Company, Electrographic Print...
... Kodak Company (GCG), Electrographic Print Solutions, Including On-Site Leased Workers From Adecco and Datrose, Spencerport, New York; Eastman Kodak Company, IPS, Including On-Site Leased Workers From Adecco..., 2011, applicable to workers of Eastman Kodak Company (GCG), Electrographic Print Solutions, including...
... Technology Services, a Subsidiary of Experian, Including a Leased Employee From Tapfin Working Off-Site in... Experian, Global Technology Services, a subsidiary of Experian, including on-site leased workers from... control of the Schaumburg, Illinois location of Experian, Global Technology Services, a subsidiary of...
This report provides data on federal offshore operations for 1995. Information is included for leasing activities, development, petroleum and natural gas production, sales and royalties, revenue from federal offshore leasing, disbursement of federal revenues, reserves and resource estimates, and oil pollution in U.S. and international waters
..., Commercial Vehicle Systems, Including On-Site Leased Workers of Johnston Integration Technologies, a... Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974, as amended (``Act''), 19 U.S.C... system components. The company reports that workers leased from Johnston Integration Technologies, a...
... to streamline and expedite the leasing process, advance economic development, and spur renewable... entities; however, many tribes requested clarification regarding other taxation arising in the context of... residential, business, and WSR leasing subparts to subpart A. This section now addresses not only taxation of...
..., Inc., Wealth Management Americas Operations, Including On-Site Leased Workers From Leafstone... Services, Inc., Wealth Management Americas Operations (UBS), Weehawken, New Jersey. The workers are engaged... to include all leased workers on-site at UBS Financial Services, Inc., Wealth Management Americas...
... No. BOEM-2011-0008] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... determination that no competitive interest exists in acquiring a commercial wind lease in the area offshore... a Request for Interest (RFI) in the Federal Register on April 26, 2010 (75 FR 21653). Bluewater Wind...
... No. BOEM-2010-0063] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Regulation and Enforcement (BOEMRE), Interior. ACTION: Request for Interest (RFI) in Commercial Wind Energy... (BOEMRE) is reopening the comment period on the RFI in Commercial Wind Energy Leasing Offshore...
... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from certain craft first leased after... the United States § 1.861-16 Income from certain craft first leased after December 28, 1980. (a) General rule. If a taxpayer— (1) Owns a qualified craft (as defined in paragraph (b) of this section). (2...
... these workers were sufficiently under the control of the subject firm to be considered leased workers...; Springfield, Missouri Division Including On-site Leased Workers From Penmac Personnel Services and GCA Services Group Springfield, Missouri; Amended Certification Regarding Eligibility to Apply for Worker...
... Technologies Including On-Site Leased Workers From Adecco Employment Servcies and Emcon Technologies, Troy, MI..., applicable to workers of Faurecia Emissions Control Technologies, Troy, Michigan, including on-site leased workers from Adecco Employment Services, Troy, Michigan. The Department's notice of determination was...
... Commercial Lease for the Cape Wind Energy Project AGENCY: Bureau of Ocean Energy Management, Regulation and... Renewable Energy Development on the Outer Continental Shelf (``OCS'') for the Cape Wind Energy Project... requirements of 30 CFR 285.231. The Lease is for the Cape Wind Energy Project (``Project'') which grants Cape...
... 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...
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.
... laws and leasing policies that have been made applicable to the land under §§ 162.109 and 162.203 of..., unless a preference in favor of individual Indians is required by a superseding tribal law or leasing policy. (c) Advertisements will require sealed bids, and they may also provide for further competitive...
The basic criteria of leasing companies choice by the transport enterprises for automobile fleet updating such as terms of financing, size of advance, assortment time of existence at the market, have been determined. The determination of the best leasing company according to these parameters on the basis of hierarchies analysis method has been offered.
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 47609] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 47609, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 47609 from Mirada Petroleum...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 49187, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 49187, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 49187 from...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management CA-920-1310-FI; CACA 46594] Proposed Reinstatement of Terminated Oil and Gas Lease CACA 46594 AGENCY: Bureau of Land Management, Interior. ACTION... for reinstatement of oil and gas lease CACA 46594 from Gasco Production Company. The petition was...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CA-920-1310-FI; CACA 44900] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 44900, California AGENCY: Bureau of Land... Management (BLM) received a petition for reinstatement of oil and gas lease CACA 44900 from NW. Lost Hills...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 52030, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 52030, California AGENCY: Bureau of... oil and gas lease CACA 52030 from Plains Exploration & Production Co. The petition was filed on time...
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 50123, LLCA920000 L1310000 FI0000] Notice of Proposed Reinstatement of Terminated Oil and Gas Lease CACA 50123, California AGENCY: Bureau of... of Land Management (BLM) received a petition for reinstatement of oil and gas lease CACA 50123 from...
Arnold, Coen; Tahtah, Jay
The article describes the outcome of a research (simulation) to the impact of new lease accounting rules to the 2016 financial statements of companies of the AEX- and AMX-index. In deze bijdrage wordt verslag gedaan van de verwachte gevolgen van IFRS 16 Leases voor lessees op de jaarrekening over
Musial, W.; Elliott, D.; Fields, J.; Parker, Z.; Scott, G.; Draxl, C.
The National Renewable Energy Laboratory (NREL), under an interagency agreement with the U.S. Department of the Interior's Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development and evaluation of the delineations for the New Jersey (NJ) WEA. The overarching objective of this study is to develop a logical process by which the New Jersey WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL identified a selection of leasing areas and proposed delineation boundaries within the established NJ WEA. The primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.
Full Text Available Due to the expensive production equipment, many manufacturers usually lease production equipment with a warranty period during a finite leasing horizon, rather than purchasing them. The lease contract contains the possibility of obtaining an extended warranty for a given additional cost. In this paper, based on the forecasting production/maintenance optimization problem, we develop a mathematical model to study the lease contract with basic and extended warranty based on win-win relationship between the lessee and the lessor. The influence of the production rates in the equipment degradation consequently on the total cost by each side during the finite leasing horizon is stated in order to determine a theoretical condition under which a compromise-pricing zone exists under different possibilities of maintenance policies.
Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare's quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market's action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.
Full Text Available The lease reactivation, within the agrarian relations, at year 1994, was considered as a "normal economic phenomenon". The rent, as a price of the land lease, should equal gratify the interest of those two marketer partners, land owner and leaseholder. The estimations prove the restrictive character of the lease for owner of the land, not through the hectare’s quantum, but through the total income size gained by the family, as a result of the farm low size, or of the plot of land gave to lease. The lease as a landed market’s action has demonstrated its role within the agriculture farm size increase, merely through the restrictive manufactures factors character at the renters, which has substituted to the households.
OANA BĂRBULESCU (ŞEITAN
Full Text Available The leasing market is in a constant diversification, the services provided within having the role, on the one hand, to stimulate the sales of high quality goods, and on the other hand, to reduce the flows of cheap and poor quality goods. Thus, if, initially, the use of leasing services had as a main purpose the acquisition of vehicles, now there is a growing demand for the financing of the equipment and buildings. Under the effect of the economic – financial crisis, the Romanian leasing market registered significant decreases across all customer segments. In this context, it appeared the necessity of drawing up some market researches in order to investigate the using behavior of the consumers of leasing services, their results could be using in the development and implementation of the marketing strategies adopted by the companies from the leasing sector.
Clausen, C C; Bauer, M; Saleh, A; Picker, O
The provision of financial support of hospitals by States for buying capital goods is becoming increasingly more limited. In order to still make investments, alternative forms of financing such as leasing must be considered in hospitals. However, the change from the classical form of dual financing and the decision to opt for a leasing model involves much more than just a question of costs. Leasing results in easily manageable expenditure, flexibility and adaptability for the choice of model but the leasing installments must be directly financed by the turnover from diagnosis-related groups and so lead to a reduction in the annual profit. In this article the authors try to give the reader an overview of the complex and sometimes counter-productive effect of financial instruments for investments in hospitals using leasing financing as an example. In the follow-up article the decision-making procedure using dynamic investment calculations will be demonstrated using a concrete example.
Full Text Available 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.
This publication was designed as a guide for uranium and thorium prospectors in Australia. Physical properties, such as color, streak, luster, hardness, fracture, and specific gravity of the uranium and thorium-bearing minerals are summarized and the various methods suitable for detecting radioactivity in minerals are described. Two colored plates show samples of pitchblende (uraninite), autunite, carnotite, monazite, and others of the most important minerals sources of uranium and thorium.
Park, Kyung Ho; Hong, Seung Woong; Choi, Young Yoon; Kim, Byung Gyu; Park, Je Shin [Korea Institute of Geology Mining and Materials, Taejon (Korea)
Up to now, it is estimated that more than 50 million tons of mineral wastes have been generated mining industries and deposited on the land in Korea. Much of cultivated land and hilly areas have been occupied by this wastes, which cause pollution of the environment. Utilization of the mineral wastes is preferable to stabilization because full use would both eliminate the waste and broaden the mineral resource base. Therefore, the development of utilization techniques of mineral wastes is very important not only for improving the environment but also for resource conservation. In countries with high population and poor natural resources like Korea, the utilization of these wastes is essential to decrease the environmental problem and the secure the resources and the study on this field play a important part. Therefore, the objective of this study is to develop the utilization techniques of the mineral wastes. In first year's research, the contents and scope of this study are 1) Present condition and Field Survey on the mineral wastes with respect of their utilization, 2) Reviews of Current effects and research to utilize mineral wastes, 3) Characterization of mineral wastes and environmental test, 4) Evaluation and study on the utilization. (author). 67 refs., 25 tabs., 54 figs.
Park, Kyung Ho; Hong, Seung Woong; Choi, Young Yoon; Kim, Byung Gyu; Park, Je Shin [Korea Institute of Geology Mining and Materials, Taejon (Korea)
Up to now, it is estimated that more than 50 million tons of mineral wastes have been generated mining industries and deposited on the land in Korea. Much of cultivated land and hilly areas have been occupied by this wastes, which cause pollution of the environment. Utilization of the mineral wastes is preferable to stabilization because full use would both eliminate the waste and broaden the mineral resource base. Therefore, the development of utilization techniques of mineral wastes is very important not only for improving the environment but also for resource conservation. In countries with high population and poor natural resources like Korea, the utilization of these wastes is essential to decrease the environmental problem and the secure the resources and the study on this field play a important part. Therefore, the objective of this study is to develop the utilization techniques of the mineral wastes. In first year's research, the contents and scope of this study are 1) Present condition and Field Survey on the mineral wastes with respect of their utilization, 2) Reviews of Current effects and research to utilize mineral wastes, 3) Characterization of mineral wastes and environmental test, 4) Evaluation and study on the utilization. (author). 67 refs., 25 tabs., 54 figs.
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.
Statistics of Brazilian mineral resources and production in 1977 are presented. Data included refer also to economic aspects, market, taxes, government incentives, manpower, exportation, importation, etc [pt
This is the seventh edition of the statistical survey commissioned by the Australian Mining Industry Council. It represents the most comprehensive review of the financial position of the Australian minerals industry and provides timely financial data on the minerals industry. The tables of this survey have been prepared for AMIC by Coopers and Lybrand, Chartered Accountants, based on information supplied to them in confidence by the respondent companies. For the purpose of the survey, the minerals industry has been defined as including exploration for, and extraction and primary processing of, minerals in Australia. The oil and gas industry is not included.
The National Materials and Minerals Program plan and report that President Reagan sent to Congress on April 5 aims to ‘decrease America's minerals vulnerability’ while reducing future dependence on potentially unstable foreign sources of minerals. These goals would be accomplished by taking inventory of federal lands to determine mineral potential; by meeting the stockpile goals set by the Strategic and Critical Material Stockpiling Act; and by establishing a business and political climate that would encourage private-sector research and development on minerals.Now that the Administration has issued its plan, the Subcommittee on Mines and Mining of the House Committee on Interior and Insular Affairs will consider the National Minerals Security Act (NMSA), which was introduced 1 year ago by subcommittee chairman Jim Santini (D-Nev.) [Eos, May 19, 1981, p. 497]. The bill calls for establishing a three-member White-House-level council to coordinate the development of a national minerals policy; amending tax laws to assist the mining industry to make capital investments to locate and produce strategic materials; and creating a revolving fund for the sale and purchase of strategic minerals. In addition, the NMSA bill would allow the secretary of the interior to make previously withdrawn public lands available for mineral development. The subcommittee will hold a hearing on the Administration's plan on May 11. Interior Secretary James Watt has been invited to testify.
Gocht, W.R.; Eggert, R.G.
International Mineral Economics provides an integrated overview of the important concepts. The treatment is interdisciplinary, drawing on the fields of economics, geology, business, and mining engineering. Part I examines the technical concepts important for understanding the geology of ore deposits, the methods of exploration and deposit evaluation, and the activities of mining and mineral processing. Part II focuses on the economic and related concepts important for understanding mineral development, the evaluation of exploration and mining projects, and mineral markets and market models. Finally, Part III reviews and traces the historical development of the policies of international organizations, the industrialized countries, and the developing countries. (orig.)
A summary of mineral production in Saskatchewan was compiled and presented as a reference manual. Statistical information on fuel minerals such as crude oil, natural gas, liquefied petroleum gas and coal, and of industrial and metallic minerals, such as potash, sodium sulphate, salt and uranium, was provided in all conceivable variety of tables. Production statistics, disposition and value of sales of industrial and metallic minerals were also made available. Statistical data on drilling of oil and gas reservoirs and crown land disposition were also included. figs., tabs
in EEZ areas are fairly unknown; many areas need detailed mapping and mineral exploration, and the majority of coastal or island states with large EEZ areas have little experience in exploration for marine hard minerals. This book describes the systematic steps in marine mineral exploration....... Such exploration requires knowledge of mineral deposits and models of their formation, of geophysical and geochemical exploration methods, and of data evaluation and interpretation methods. These topics are described in detail by an international group of authors. A short description is also given of marine...
Leasing cannot be managed without a special sort of external financing of wind power plants. Specifically for wind energy, it was found from an investigation of less than a year that an intended erection of a wind power plant should be carried out in the months of September or October, so that the autumn and winter months rich in energy can be used. For the erection of small wind power plants, it was found that taking advantage of the Investment Cost Grant is more sensible than the Operating Cost Grant. (orig./HW) [de
Full Text Available 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.
Full Text Available In conditions of limited access to traditional sources of funding when lending a privilege of the largest and most creditworthy companies, contemporary, alternative ways of funding, including the leasing are increasingly gaining importance. They are particularly attractive for small and medium enterprises that grow rapidly and are facing a shortage of funds. In terms of general illiquidity of the Macedonian economy, on the one hand, and restrictive credit policies of banks on the other hand, creating a business climate where will apply and promote alternative modes of financing in the Republic of Macedonia is a very importance for the operation and development of small and medium enterprises.
Chorén, María Cecilia
El siguiente trabajo de investigación es planteado para ser utilizado por las Pymes para evaluar la oportunidad de aplicar el Leasing frente a una posibilidad de inversión en activos fijos; ya que hoy en día es tenido en cuenta en los países desarrollados como la herramienta de financiamiento más conveniente y perfecto que existe debido a sus amplios beneficios. Este trabajo tiene como objetivo primordial establecer las ventajas impositivas, jurídicas, financieras y operativas para que las...
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.
Brasser, L.J.; Suess, M.J.; Grefen, K.; Reinisch, D.W.
In this chapter a general picture is presented of the air pollution aspects in the mineral oil industry. The complete field is covered, starting from drilling operations and the well head up to the delivery of the products to the consumer. A large field of activities as is given by the mineral oil
Kaplan, Bonnie J.; Crawford, Susan G.; Field, Catherine J.; Simpson, J. Steven A.
In this article, the authors explore the breadth and depth of published research linking dietary vitamins and minerals (micronutrients) to mood. Since the 1920s, there have been many studies on individual vitamins (especially B vitamins and Vitamins C, D, and E), minerals (calcium, chromium, iron, magnesium, zinc, and selenium), and vitamin-like…
Ober, Joyce A.
This report is the earliest Government publication to furnish estimates covering 2017 nonfuel mineral industry data. Data sheets contain information on the domestic industry structure, Government programs, tariffs, and 5-year salient statistics for more than 90 individual minerals and materials.
Prospects for commercial mining of various minerals are considered for Kampuchea (Cambodia), Laos, Vietnam, Myanmar (Burma) and Thailand. Mineral production is much below its geologic potential for economic and political reasons. Resource potential is limited to tin, tungsten, lead and zinc, barytes and gemstones, and coal. 1 fig.
This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineral Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988
Full Text Available The main problem with the execution of a leasing contract in Romania is that there are still shortcomings to the laws in force. The complexity of this contract which, at first sight, seems so commonplace, as well as the void in our ambiguous law are an inexhaustible source of research and exploration, but also the origin of controversial conflicts. With this paper I decided to elaborate I would like to contribute to consolidating the ”status” of national leasing operations, which are still in search of their own identity. Aiming to place the leasing contract back in its rightful place, that of a contract from which nobody has anything to lose but everything to gain, I consider it appropriate to analyse the conditions and effects of the commissoria lex fragments inserted in the leasing contract. One of the most controversial aspect of these last years brought to the attention of the courts of law cases where the financier, once the leasing contract was cancelled, requests the foreclosure of the user. The cancellation we are taking into account is based on the commissoria lex inserted in the clauses of the leasing contract. We have therefore to an alyse whether the foreclosure of the user can be carried on, based on the provisions of GO 51/1997 referring to leasing contracts.
This environmental impact statement (EIS) discusses a proposed oil and gas lease sale in the Cook Inlet Planning Area, analyzes its potential effects on the environment, describes alternatives, presents major issues determined through the scoping process and staff analyses, and evaluates potential mitigating measures. Descriptions of the (1) leasing and scoping process are given in Section 1, (2) alternatives and mitigating measures in Section 2, and (3) description of the environment in Section 3. The potential effects of the lease sale are analyzed in Section 4. Alternative 1, the proposed action, is based on offering for lease 402 blocks (approximately 0.8 million hectares--1.98 million acres) in lower Cook Inlet that range from about 5 to 50 kilometers (3 to 25 mi) offshore. Alterative 2 (No Lease Sale) would cancel the proposed lease sale tentatively scheduled for April 1996. Alternative 2 (Delay the Sale) would delay the proposed sale for 2 years. Alternatives 4, 5, 6, 7, 8, and 9 would defer from leasing areas adjacent to the lower Cook Inlet and northwestern Shelikof Strait: the size of areas deferred ranges from about 5 to 45% of the area proposed for Alternative 1. After a thorough review, the Secretary of the Interior will decide which alternative or combination of alternatives will be included in the Notice of Sale
Musial, W. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Parker, Z. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Fields, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Scott, G. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Elliott, D. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Draxl, C. [National Renewable Energy Lab. (NREL), Golden, CO (United States)
The U.S. Department of Energy's (DOE) National Renewable Energy Laboratory (NREL), under an interagency agreement with the Bureau of Ocean Energy Management (BOEM), is providing technical assistance to identify and delineate leasing areas for offshore wind energy development within the Atlantic Coast Wind Energy Areas (WEAs) established by BOEM. This report focuses on NREL's development of three delineated leasing area options for the Massachusetts (MA) WEA and the technical evaluation of these leasing areas. The overarching objective of this study is to develop a logical process by which the MA WEA can be subdivided into non-overlapping leasing areas for BOEM's use in developing an auction process in a renewable energy lease sale. NREL worked with BOEM to identify an appropriate number of leasing areas and proposed three delineation alternatives within the MA WEA based on the boundaries announced in May 2012. A primary output of the interagency agreement is this report, which documents the methodology, including key variables and assumptions, by which the leasing areas were identified and delineated.
Lestari, C.; Kurniati, N.
The cost structure for equipment investment including purchase cost and maintenance cost is getting more expensive. The company considers to lease the equipment instead of purchase it under a contractual agreement. Offering to extend the lease period, following to the base lease period, will provide more benefits for both the lessor (owner) and the lessee (user). Whenever the lease period extension offered at the beginning of the contract, there are some risks in finance e.g. uncertainty of the equipment performance and lessor responsibility. Therefore, this research attempts to model the optimal maintenance policy for lease period extension offered at the end of the contract. Minimal repair is performed to rectify a failed equipment, while imperfect preventive maintenance is conducted to improve the operational state of the equipment when reaches a certain control limit to avoid failures. The mathematical model is constructed to determine the optimal control limit, the number and degree of preventive maintenance, and the multiplication number of the lease period extension. Finally, numerical examples are given to illustrate the influences of the optimal length of the extended lease and the maintenance policy to minimize the maintenance cost.
Gholamreza Farsad Amanollahi
Full Text Available Credit risk consists of probability of non-return, which may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. The variables are extracted from the Central Bank. In this study the independent variables are measured with six factors that are called external factors. The external factors are size of leasing, ownership interest rate, foreign exchange, inflation, and Gross Domestic Product (GDP. The present study uses related observations from 31 leasing companies from 2008 to 2013 to find out the determinants of the credit risk. The combined evidences suggest that internal factors such as upfront prepayment, credit insurance contract, security deposits, time and period contract, collateral and guarantees, contract amount, as well as external factors such as interest rate, inflation, foreign exchange, Gross Domestic Product infrastructure, and credit risk are determinants in the policy-making process involving the industrial leasing. Furthermore, the empirical results indicate the size of leasing and ownership are not the significant determinants of credit risk. The results of this dissertation provide several implications for policy-makers in the leasing industry. Policy-makers will be better off employing different procedures for leasing activities in the leasing industry.
This paper argues that self‐respect constitutes an important value, and further, an important basis for equality. It also argues that under conditions of inequality‐producing segregation, voluntary separation in schooling may be more likely to provide the resources necessary for self‐respect. A
Cohen, B L
Radon exposures to U.S. uranium miners under present conditions average about 1.3 WLM per year approximately or equal to 60 WLM per full working lifetime. This is intermediate between the lowest exposures for which there have been excess lung cancers reported among U.S. miners (120-240 WLM) and average environmental radon exposures (16 WLM), so models based on these two situations are used to estimate expected effects on present uranium miners. In Model A, the loss of life expectancy is 45 days, the SMR (standardized mortality ratio) for lung cancer is 1.10, and the SMR for all causes between ages 18 and 65 is 1.013. In Model B these are 10 days, 1.03 and 1.002 respectively. It is shown that the radon exposures to miners are similar to those to millions of Americans from environmental exposure, and that miner health risks are comparable to those of other radiation workers. Their lung cancer risk from radon is 7-50 times less than their job-related accident mortality risk, and represents 0.7-4% of their total risk in mining. Miners suffer from many diseases with SMR very much larger than that for radon-induced lung cancer, and there are many other occupations and industries with far higher SMR for lung cancer than that from radon exposure to miners.
Almanzar, Francisco; Baker, Michael S.; Elias, Nurudeen; Guzman, Eric
This map displays over 1,700 records of mineral facilities within the countries of Europe and western Eurasia. Each record represents one commodity and one facility type at a single geographic location. Facility types include mines, oil and gas fields, and plants, such as refineries, smelters, and mills. Common commodities of interest include aluminum, cement, coal, copper, gold, iron and steel, lead, nickel, petroleum, salt, silver, and zinc. Records include attributes, such as commodity, country, location, company name, facility type and capacity (if applicable), and latitude and longitude geographical coordinates (in both degrees-minutes-seconds and decimal degrees). The data shown on this map and in table 1 were compiled from multiple sources, including (1) the most recently available data from the U.S. Geological Survey (USGS) Minerals Yearbook (Europe and Central Eurasia volume), (2) mineral statistics and information from the USGS Minerals Information Web site (http://minerals.usgs.gov/minerals/pubs/country/europe.html), and (3) data collected by the USGS minerals information country specialists from sources, such as statistical publications of individual countries, annual reports and press releases of operating companies, and trade journals. Data reflect the most recently published table of industry structure for each country at the time of this publication. Additional information is available from the country specialists listed in table 2.
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)
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
... gov/definitions/mineralsdefinitions.html Definitions of Health Terms : Minerals To use the sharing features on this page, ... National Institutes of Health, Office of Dietary Supplements Minerals Minerals are those elements on the earth and ...
This is the eleventh Minerals Industry Survey produced by the Australian Mining Industry Council. It represents an invaluable time series on the minerals industry's financial performance, as well as an up to date description of the industry for the latest financial year. The survey has been conceived as a supplement to and expansion of the various Australian Bureau of Statistics and Bureau of Mineral Resources, Geology and Geophysics publications which describe the exploration, mining and smelting and refining industries in Australia. The tables in this survey have been prepared by Coopers and Lybrand, Chartered Accountants, based on information supplied to them in confidence by the respondent companies.
Diaz N, C.; Olguin, M.T.; Solache R, M.; Alarcon H, T.; Aguilar E, A.
The natural clays are the more abundant minerals on the crust. They are used for making diverse industrial products. Due to the adsorption and ion exchange properties of these, a great interest for developing research directed toward the use of natural clays for the waste water treatment has been aroused. As part of such researches it is very important to carry out previously the characterization of the interest materials. In this work the results of the mineral and elemental chemical composition are presented as well as the morphological characteristics of clay minerals from different regions of the Mexican Republic. (Author)
BDD (Binary Decision Diagrams) have proven to be a very efficient tool to assess Fault Trees. However, the size of BDD, and therefore the efficiency of the whole methodology, depends dramatically on the choice of variable ordering. The determination of the best variable ordering is intractable. Therefore, heuristics have been designed to select reasonably good variable orderings. One very important common feature for good static heuristics is to respect modules. In this paper, the notion of module-respect is studied in a systematic way. It is proved that under certain condition there always exists an optimal ordering that respects modules. This condition is that for each module there is always a smallest module BDD and each included module variable appears only once. On the other hand, it is shown that for the trees not satisfying the above sufficient condition the optimal orderings may not be able to be directly generated using module-respect heuristics, even when the shuffling strategy is used.
Rostbøll, Christian F.
This paper elaborates on the deliberative democracy argument for freedom of expression in terms of its relationship to different dimensions of autonomy. It engages the objection that Enlightenment theories pose a threat to cultures that reject autonomy and argues that autonomy-based democracy is not only compatible with but necessary for respect for cultural diversity. On the basis of an intersubjective epistemology, it argues that people cannot know how to live on mutually respectful terms w...
Launched in a previous issue of the Bulletin (see here), the 'Respect@CERN' campaign has triggered some rich and varied reactions, and contributions received from colleagues have covered a wide range of themes that extend from the basic “golden rule of treating others as you would have them treat you” to some very specific observations of respectful behaviour in the CERN context. “To me, respect is the core of all relationships, all exchanges: we cannot work together and achieve results without it,” says one colleague, while another underlines the equally important dimension of projecting and preserving one’s own self-respect where “whether or not we sleep well at night depends on whether or not we feel that we have been true to ourselves that day”. Respect in the workplace is different from everyday respect in that it is based on an “earned privilege where each colleague has been selected for ...
This book covers the state-of-the-art of strata control practice both in the United States and abroad with respect to strata reinforcement by rock bolting, long wall mining technology and innovations in energy development, such as mining for oil and tunneling for storage of high-level nuclear waste in deep underground repositories. It features coverage of design concepts in rock engineering and rockbolt systems, stability of rock pillars, rockbursts, shaft design and construction and a detailed consideration of mineral and energy needs in the United States
Legal device done in order to standardize and promote the exploration and explotation of radioactive minerals by peruvian and foreign investors. This device include the whole process, since the prospection until the development, after previous auction given by IPEN
National Aeronautics and Space Administration — Detecting and describing anomalies in large repositories of discrete symbol sequences. sequenceMiner has been open-sourced! Download the file below to try it out....
Production, consumption and marketing statistics are given for solid fuels (coal, peat), liquid fuels and gases (oil, natural gas), iron ore, bauxite and other minerals quarried in France, in 1975. Also accident statistics are included. Production statistics are presented of the Overseas Departments and territories (French Guiana, New Caledonia, New Hebrides). An account of modifications in the mining field in 1975 is given. Concessions, exploitation permits, and permits solely for prospecting for mineral products are discussed. (In French)
Iyer, S.D.; Gujar, A.R.
to be processed and purified to extract the metal either by sulphate or chloride route. The economical aspects of placer mining would involve the cost to benefit ratio, which would encompass the money Selective sorting has resulted in two distinct sediments... or mineral at the national and international levels. Interestingly, though gold is the most sought metal and the prices per gram keep rising, there are others that are much more costly such as diamond and rare earth metals. Uses of Heavy Minerals...
Molinini, R; Pesola, M; Digennaro, M A; Carino, M; Nuzzaco, A; Coviello, F
The authors examined a group of 40 miners who were being working at an Apulian bauxite mine, presently inactive. Radiographic findings of pulmonary micronodulation without significant reduction of lung functions were showed in 15 miners. Mineralogical analysis of mine dust samples excluded any presence of more than 1% free silica. As a result of this study hypotheses have been formulated about pathogenesis of this moderated and non-invasive pneumoconiosis, showed in long exposed subjects to low silica content dusts.
Hall, Jenny S; Mitchell, Mary
There is currently limited information available on how midwifery students learn to provide care that promotes dignity and respect. In recent years the importance of dignity in healthcare and treating people with respect has received considerable emphasis in both a national and international context. The aim of this discussion paper is to describe an educational workshop that enables learning to promote dignity and respect in maternity care. An interactive workshop, using different creative methods as triggers for learning will be described. Provision of learning opportunities for students around dignity and respect is important to ensure appropriate care is provided in practice. The use of creative methods to inspire has contributed to deep learning within participants. An evaluation of the workshop illustrated how learning impacted on participants practice. Data to support this is presented in this paper. The use of creative teaching approaches in a workshop setting appears to provide an effective learning opportunity around dignified and respectful care. These workshops have evoked a deep emotional response for some participants, and facilitators must be prepared for this outcome to ensure a safe space for learning. Copyright © 2017 Australian College of Midwives. Published by Elsevier Ltd. All rights reserved.
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.
Porter, W.B.; Lousier, J.D.
In 1974, a three week field reconnaissance study of terrestrial insects occurring on Syncrude Lease No. 17 and its environs, in the Athabasca Tar Sands of Northern Alberta, was carried out. Various sampling methods were employed in disturbed and undisturbed stands of different boreal forest tree types and in an area cleared of trees for mining purposes. The results obtained suggest that further study of certain insects may give an early indication of possible environmental damage. These insects are a dung beetle, Aphodius sp. (Scarabaeidae : Coleoptera), two species of March flies (Bibionidae : Diptera) and several species of ground beetles (Carabidae : Coleoptera). A future sampling plan can be based on the quantitative (soil sampling) data.
Caballero, F. Reyes; Martínez Ovalle, S. A.; Díaz Lagos, M.; Gómez, O. P.; Blandón, A.
The transmission mode of Fe-57 Mössbauer spectroscopy was used to identify iron bearing minerals and establish relationships between and among these minerals and the ranks and types of various carboniferous zones in Colombia. Maceral and mineral compositions vary significantly among Colombian carboniferous zones. These variations determine some of the final characteristics and potential uses of coal, and therefore significantly contribute to defining coal quality. A comparison of spectroscopy results shows that the thermal maturity of the Colombian coals ranges from lignite to semianthracite. Similarities and differences exist with respect to conventional parameters. The coals of Córdoba and Cauca have higher sulfur contents > 2 % ash contents. Iron bearing minerals identified included pyrite, which was, found everywhere, and illite, ankerite, siderite, iron sulfates were found in particular areas. Coals from Valle del Cauca, Córdoba, Caldas and Santander are characterized by oxidation of pyrite and its transformation into ferrous or ferric sulfate.
Caballero, F. Reyes, E-mail: email@example.com; Martínez Ovalle, S. A., E-mail: firstname.lastname@example.org [Universidad Pedagógica y Tecnológica de Colombia, Grupo de Física Nuclear Aplicada y Simulación (Colombia); Díaz Lagos, M., E-mail: email@example.com [Universidad Pedagógica y Tecnológica de Colombia, Escuela de Ingeniería Geológica (Colombia); Gómez, O. P., E-mail: firstname.lastname@example.org [Universidad Pedagógica y Tecnológica de Colombia, Escuela de Ingeniería de Minas (Colombia); Blandón, A., E-mail: email@example.com [Universidad Nacional de Colombia, Departamento de Materiales y Minerales, Facultad de Minas (Colombia)
The transmission mode of Fe-57 Mössbauer spectroscopy was used to identify iron bearing minerals and establish relationships between and among these minerals and the ranks and types of various carboniferous zones in Colombia. Maceral and mineral compositions vary significantly among Colombian carboniferous zones. These variations determine some of the final characteristics and potential uses of coal, and therefore significantly contribute to defining coal quality. A comparison of spectroscopy results shows that the thermal maturity of the Colombian coals ranges from lignite to semianthracite. Similarities and differences exist with respect to conventional parameters. The coals of Córdoba and Cauca have higher sulfur contents > 2 % ash contents. Iron bearing minerals identified included pyrite, which was, found everywhere, and illite, ankerite, siderite, iron sulfates were found in particular areas. Coals from Valle del Cauca, Córdoba, Caldas and Santander are characterized by oxidation of pyrite and its transformation into ferrous or ferric sulfate.
... 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...
Full Text Available The financial crisis has caused the economic system both direct and indirect effects. Negative macroeconomic shocks have had a direct impact on the results of leasing companies, and effects such as panic and "nervous breakdown" also had major repercussions. The purpose of this paper based on a qualitative marketing research is knowing, on the one hand, the effects of the crisis on the consumption of leasing products/services and, on the other hand, the factors that caused these effects. The study also aimed to outline the possible evolution of the leasing services offers over the next three years, taking in consideration the measures taken by leasing companies in order to restart the financing process through this system.
O. M. Lukianova
Full Text Available In the article a classification of techniques of estimation of economic efficiency of leasing, where the rule of modeling a currency flow is taken as a criterion, is presented; their advantages and demerits are demonstrated.
.... Information Technology Help Desk Services Including On-Site Leased Workers From Modis, West Norriton, PA..., applicable to workers of Quest Diagnostics, Inc., Information Technology Help Desk Services, West Norriton... Quest Diagnostics, Inc., Information Technology Help Desk [[Page 2145
... Company, Duncan Mfg., Including On-Site Leased Workers from Express Personnel, Clayton Personnel Service, and Manpower Planning, Duncan, OK; Halliburton Company, Technology and Engineering Division, Finance... Halliburton Company, Technology and Engineering Division, and Finance and Administration Division, Duncan...
Gholamreza Farsad Amanollahi
Full Text Available The aim of this study is to establish a framework for measuring and managing credit risk for fifteen leasing companies in Iran. An analysis on the influence of internal factors on credit performance will then be performed. This will enable a leasing industry to progress towards its goals and objectives in the most direct and effective way. Credit risk consists of probability of non-return. This may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. We can assume a correlated market and credit risk. The variables are extracted from the Central Bank of Kanoon Leasing Association in Iran. Numerical analysis reveals that lessee credit risk can have a substantial impact on a lease term structure.
... agricultural leases, failed to specifically redesignate the section numbers of sections being moved to subpart... notice makes a minor correction to redesignate section numbers for sections that were moved to a new...
Federal agencies sometimes use long-term leases and special-purpose public/private ventures to acquire capital assets without having to obtain Congressional appropriations for the full costs up front...
... Assistance on June 2, 2010, applicable to workers of Weyerhaeuser Company, Corporate Headquarters, including... Weyerhaeuser Company, Corporate Headquarters to be considered leased workers. Based on these findings, the... the Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters. The amended...
... subject firm. The workers are engaged in the production of penicillin-based antibiotics for humans and animals. The company reports that on-site leased workers from Dream Clean, Inc. were employed on-site at...
Ülevaade 2002. aasta novembris Hansapanga Grupi, Hansa Capital Grupi ja Euroopa Rekonstruktsiooni- ja Arengupanga (EBRD) poolt Venemaal asutatud ettevõtte Hansa Leasing Russia tegevusest transiitkaubandusettevõtete finantseerimisel
Este artigo procura incorporar a precificação de opções à análise tradicional do contrato de leasing. Após uma breve revisão dos conceitos básicos sobre opções, questionam-se os critérios tradicionais de análise de investimentos, propondo a utilização de opções reais como um instrumento para aprimorar a avaliação de contratos de leasing. O contrato de leasing operacional é avaliado incorporado a opções e observam-se diversos direitos oferecidos nos contratos de leasing que podem assumir o pap...
Full Text Available Nowadays, leasing has become an increasingly important and popular method for equipment acquisition. But, because of the rent pricing difficulties and some risks that affect the lessor and lessee's decision making, there are many people that still tend to buy equipment instead of lease it. In this paper we explore how risk can affect the leasing issue support mathematical model. For this purpose, we consider three types of risk; Credit risk, Transaction risk and Risk based pricing. In particular, our focus was on how to make decision about rent pricing in a leasing problem with different customers, various quality levels and different pricing methods. Finally, the mathematical model has been solved by Genetic Algorithm that is a search heuristic to optimize the problem. This algorithm was coded in MATLAB® R2012a to provide the best set of results.
Rostbøll, Christian F.
This paper elaborates on the deliberative democracy argument for freedom of expression in terms of its relationship to different dimensions of autonomy. It engages the objection that Enlightenment theories pose a threat to cultures that reject autonomy and argues that autonomy-based democracy...... is not only compatible with but necessary for respect for cultural diversity. On the basis of an intersubjective epistemology, it argues that people cannot know how to live on mutually respectful terms without engaging in public deliberation and develop some degree of personal autonomy. While freedom...... of expression is indispensable for deliberation and autonomy, this does not mean that people have no obligations regarding how they speak to each other. The moral insights provided by deliberation depend on the participants in the process treating one another with respect. The argument is related to the Danish...
Kaplan, Kathryn; Mestel, Pamela; Feldman, David L
The Joint Commission mandates that hospitals seeking accreditation have a process to define and address disruptive behavior. Leaders at Maimonides Medical Center, Brooklyn, New York, took the initiative to create a code of mutual respect that not only requires respectful behavior, but also encourages sensitivity and awareness to the causes of frustration that often lead to inappropriate behavior. Steps to implementing the code included selecting code advocates, setting up a system for mediating disputes, tracking and addressing operational system issues, providing training for personnel, developing a formal accountability process, and measuring the results. Copyright 2010 AORN, Inc. Published by Elsevier Inc. All rights reserved.
Li, Z.; Lianwen, L.; Zhao, L.; Teng, H.
Many studies of serpentine group mineral dissolution for mineral carbonation have been published in recent years. However, most of them focus mainly on either physical and chemical processes or on bacterial function, rather than fungal involvement in the bioleaching of serpentine group mineral. Due to the excessive costs of the magnesium dissolution process, finding a lower energy consumption method will be meaningful. A fungal strain Talaromyces flavus was isolated from serpentinic rock of Donghai (China). No study of its bioleaching ability is currently available. It is thus of great significance to explore the impact of T. flavus on the dissolution of serpentine group mineral. Serpentine rock-inhabiting fungi belonging to Acremonium, Alternaria, Aspergillus, Botryotinia, Cladosporium, Clavicipitaceae, Cosmospora, Fusarium, Monascus, Paecilomyces, Penicillium, Talaromyces, Trichoderma were isolated. These strains were chosen on the basis of resistance to magnesium and nickel characterized in terms of minimum inhibiting concentration (MIC). Specifically, the strain Talaromyces flavus has a high tolerance to both magnesium (1 mol/L) and nickel (10 mM/L), and we examine its bioleaching ability on serpentine group mineral. Contact and separation experiments (cut-off 8 000-14 000 Da), as well as three control experiments, were set up for 30 days. At least three repeated tests were performed for each individual experiment. The results of our experiments demonstrate that the bioleaching ability of T. flavus towards serpentine group mineral is evident. 39.39 wt% of magnesium was extracted from lizardite during the bioleaching period in the contact experiment, which showed a dissolution rate at about a constant 0.126 mM/d before reaching equilibrium in 13 days. The amount of solubilized Mg from chrysotile and antigorite were respectively 37.79 wt% and 29.78 wt% in the contact experiment. These results make clear the influence of mineral structure on mineral bioleaching
Sasa Vujic; Slobodan Vujic; Mesud Ajanovic
The paper is aimed at analyzing and quantifying personal sales elements in order to increase the volume of leasing service sales and achieve higher quality in satisfying customers’ needs. In their service sales, leasing companies typically use the personal sales method. Its basic characteristic is personal contact between the sales representative and the customer. Personal sales is to a lesser degree quantifi ed through quantitative elements of plan fulfi llment; however, all the other qualit...
Technological developments can undermine the autonomy of the individual. Autonomy is one's ability to make and act upon decisions according to one's own moral framework. Respect for autonomy dictates that risks should not be imposed on the individual without her consent. Technological developments
Every code of ethics of health professionals in France considers the respect of dignity as a fundamental duty. The French 2002 Law on patient rights says that the person has the right to respect of dignity and of private life. After a presentation of the articles of ethics codes regarding dignity, this paper presents recommendations to deliver medical care in situations where dignity might be endangered such as for patients hospitalized in psychiatric services without consent, or for medical examination of prisoners or medical care to vulnerable patients unable to express their will, especially in palliative care or at the end of life. Respect of dignity after death is illustrated by the reflection conducted by the Espace Ethique de l'AP-HP (Paris area hospitals) and in the Chart of the mortuary yard. A survey of the patients' letters of complaint received by the emergency service of the Toulouse University Hospital showed that, in five years, there were 188 letters and 18 pointed out infringements to the dignity of the person. The health professional team is now aware of this obligation, and in the accreditation of the hospitals, the respect of dignity is one of the indicators of the quality of medical care.
Joen Bettmann's depiction of practical life exercises as character-building reveals how caring, careful, and independent work leads to higher self-esteem, more concern for others, better understanding for academic learning, and a self-nurturing, respectful classroom community. Particular aspects of movement and silence exercises bring out what…
Gurmendi, Alfredo C.; Barboza, Frederico Lopes; Thorman, Charles H.
This study depicts the Brazilian government structure, mineral legislation and investment policy, taxation, foreign investment policies, environmental laws and regulations, and conditions in which the mineral industry operates. The report underlines Brazil's large and diversified mineral endowment. A total of 37 mineral commodities, or groups of closely related commodities, is discussed. An overview of the geologic setting of the major mineral deposits is presented. This report is presented in English and Portuguese in pdf format.
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
Rostbøll, Christian Fogh
for freedom of expression in terms of its relationship to different dimensions of autonomy. In response to the objection that Enlightenment theories pose a threat to cultures that reject autonomy, it is argued that autonomy-based democracy is not only compatible with but necessary for respect for cultural......The strongest versions of the democracy argument for freedom of expression rely on the deliberative conception of democracy. Deliberative democracy entails both an ideal of political autonomy and of autonomous preference formation. This paper elaborates the deliberative democracy argument...... diversity. On the basis of an intersubjective epistemology, I argue that citizens cannot know how to live on mutually respectful terms without engaging in public deliberation. Moreover, to be successful deliberation must foster some degree of personal autonomy, at least the ability to distinguish what...
At the NASA Prototype Development Laboratory in Kennedy Space Center, Fl, several projects concerning different areas of mechanical design were undertaken in order to better understand the relationship between mechanical design and manufacturabiIity. The assigned projects pertained specifically to the NASA Space Shuttle, Constellation, and Expendable Launch Vehicle programs. During the work term, mechanical design practices relating to manufacturing processes were learned and utilized in order to obtain an understanding of mechanical design with respect to manufacturability.
Raee, Zahra; Abedi, Heidarali; Shahriari, Mohsen
Background: Although respecting human dignity is a cornerstone of all nursing practices, industrialization has gradually decreased the attention paid to this subject in nursing care. Therefore, the present study aimed to investigate nurses’ commitment to respecting patient dignity in hospitals of Isfahan, Iran. Methods: This descriptive-analytical study was conducted in hospitals of Isfahan. Overall, 401 inpatients were selected by cluster sampling and then selected simple random sampling from different wards. Data were collected through a questionnaire containing the components of patient dignity, that is, patient-nurse relationships, privacy, and independence. All items were scored based on a five-point Likert scale. The collected data were analyzed using descriptive statistics and Chi-square tests. P < 0.05 were considered significant in all analyses. Findings: Most patients (91%) scored their relationships with nurses as good. Moreover, 91.8% of the participants described privacy protection as moderate/good. Only 6.5% of the subjects rated it as excellent. The majority of the patients (84.4%) believed their independence was maintained. These subjects also approved of taking part in decision-making. Conclusion: According to our findings, nurses respected patient dignity to an acceptable level. However, the conditions were less favorable in public hospitals and emergency departments. Nursing authorities and policy makers are thus required to introduce appropriate measures to improve the existing conditions. PMID:28546981
Raee, Zahra; Abedi, Heidarali; Shahriari, Mohsen
Although respecting human dignity is a cornerstone of all nursing practices, industrialization has gradually decreased the attention paid to this subject in nursing care. Therefore, the present study aimed to investigate nurses' commitment to respecting patient dignity in hospitals of Isfahan, Iran. This descriptive-analytical study was conducted in hospitals of Isfahan. Overall, 401 inpatients were selected by cluster sampling and then selected simple random sampling from different wards. Data were collected through a questionnaire containing the components of patient dignity, that is, patient-nurse relationships, privacy, and independence. All items were scored based on a five-point Likert scale. The collected data were analyzed using descriptive statistics and Chi-square tests. P < 0.05 were considered significant in all analyses. Most patients (91%) scored their relationships with nurses as good. Moreover, 91.8% of the participants described privacy protection as moderate/good. Only 6.5% of the subjects rated it as excellent. The majority of the patients (84.4%) believed their independence was maintained. These subjects also approved of taking part in decision-making. According to our findings, nurses respected patient dignity to an acceptable level. However, the conditions were less favorable in public hospitals and emergency departments. Nursing authorities and policy makers are thus required to introduce appropriate measures to improve the existing conditions.
... 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...
During two consecutive years sickness absence of 8005 miners from two pit coal mines (A and B) of different geological structure and mechanization degree was analysed. It was found that in mine ''A'' 37% had no sick leaves, whereas in mine ''B''--28%. Absence rate was similar in both mines (though the miners' work and living conditions differed), i.e. 5.21% in mine ''A'', and 5.98% in mine ''B''. Thus work and living conditions do not determine general sickness absence rate. The highest absence in both mines was that of miners frequently falling ill for a long time (approx. 5.5% miners). For the group the number of work disablement days was 28.8 and 26.7, respectively. Underground miners' sickness absence was higher than that of surface workers, the rate being 3.8 and 4.0 and 1.1 and 2.1, respectively. The highest absence was that of miners travelling to work on motor cycles (7.1 and 7.3) and bicycles (6.4 and 6.7). Those working regularly in the first shift were more frequently absent from work than those working in different shifts. Miners living in worse conditions had higher absence rate than those living in flats of a higher standard. Also elderly employees and those having children represented a higher absence rate. The highest absence rate was that of workers having four children, the lowest--that of single persons. In addition, specific absence rate of men, especially due to respiratory and circulatory system diseases, was found to be enhanced by smoking. Absence rate of smokers was 2--3 times higher than that of non-smokers.
Martinez, Antonio Lopo
Efetua uma análise dos contrataos de "Leasing" caracterizando-os e apontando vantagens e desvantagens. Revista a literatura no campo da avaliação de contratos de "Leasing". Trata também da análise do contrato de "Leasing" dentro do contexto específico da realidade brasileira. Aponta a direção para análises mais completas da "Leasing" por meio da incorporação dos modelos de preficação
Laursen, Julie; Laws, Ben
to create accountable and rational actors, who ‘self-manage’, the therapeutic ethos neglects participants’ life experiences and subcultural capital. Open expressions of moral values by prisoners (such as displays of honour and respect) are considered to be cognitive distortions which are dismissed......Using empirical data from prison-based cognitive-behavioural programmes, this article considers how prisoners’ subcultural capital shapes their responses to demands for ‘cognitive self-change’. We argue that accounts of ‘respect’ in the prior literature fail to capture how prisoners react...
Power, I. M.; Wilson, S. A.; Dipple, G. M.; Southam, G.
Mineral carbonation involves silicate dissolution and carbonate precipitation, which are both natural processes that microorganisms are able to mediate in near surface environments (Ferris et al., 1994; Eq. 1). (Ca,Mg)SiO3 + 2H2CO3 + H2O → (Ca,Mg)CO3 + H2O + H4SiO4 + O2 (1) Cyanobacteria are photoautotrophs with cell surface characteristics and metabolic processes involving inorganic carbon that can induce carbonate precipitation. This occurs partly by concentrating cations within their net-negative cell envelope and through the alkalinization of their microenvironment (Thompson & Ferris, 1990). Regions with mafic and ultramafic bedrock, such as near Atlin, British Columbia, Canada, represent the best potential sources of feedstocks for mineral carbonation. The hydromagnesite playas near Atlin are a natural biogeochemical model for the carbonation of magnesium silicate minerals (Power et al., 2009). Field-based studies at Atlin and corroborating laboratory experiments demonstrate the ability of a microbial consortium dominated by filamentous cyanobacteria to induce the precipitation of carbonate minerals. Phototrophic microbes, such as cyanobacteria, have been proposed as a means for producing biodiesel and other value added products because of their efficiency as solar collectors and low requirement for valuable, cultivable land in comparison to crops (Dismukes et al., 2008). Carbonate precipitation and biomass production could be facilitated using specifically designed ponds to collect waters rich in dissolved cations (e.g., Mg2+ and Ca2+), which would allow for evapoconcentration and provide an appropriate environment for growth of cyanobacteria. Microbially mediated carbonate precipitation does not require large quantities of energy or chemicals needed for industrial systems that have been proposed for rapid carbon capture and storage via mineral carbonation (e.g., Lackner et al., 1995). Therefore, this biogeochemical approach may represent a readily
Munier, Raymond [Swedish Nuclear Fuel and Waste Management Co., Stockholm (Sweden); Hoekmark, Harald [Clay Technology, Lund (Sweden)
Canisters with spent nuclear fuel can obviously not be located within deformation zones as this might jeopardise their long term mechanical stability and thereby constitute a potential hazard to the biosphere. Less apparent, but equally important, is the fact that earthquakes trigger reactivation, slip, of structures some distance from their hypocentres due to, among many other factors, stress redistribution. Fault slip across a deposition hole might damage the isolation capacity of the canister and thereby jeopardise the overall integrity of the barrier system. Therefore, the following question might be posed: What is the distance from a deformation zone beyond which a canister can be safely emplaced? This respect distance cannot be readily computed because, unknown future events aside, there are some complicated aspects that need to be addressed e.g. degree of conservatism, scale, our ability to model ice sheets and earthquakes, etc. In this report we discuss various aspects of the assignment of respect distances, propose a methodology for its assignment and apply the methodology to the Forsmark Site as a worked example. Our main concern, in the context discussed in this report, is the post glacial faults anticipated to occur after the next glaciations. To properly address conservativeness, analysis of risk, and its implementation in safety analysis, we provide an extensive compilation of our current knowledge on post glacial faults as an appendix.
Munier, Raymond; Hoekmark, Harald
Canisters with spent nuclear fuel can obviously not be located within deformation zones as this might jeopardise their long term mechanical stability and thereby constitute a potential hazard to the biosphere. Less apparent, but equally important, is the fact that earthquakes trigger reactivation, slip, of structures some distance from their hypocentres due to, among many other factors, stress redistribution. Fault slip across a deposition hole might damage the isolation capacity of the canister and thereby jeopardise the overall integrity of the barrier system. Therefore, the following question might be posed: What is the distance from a deformation zone beyond which a canister can be safely emplaced? This respect distance cannot be readily computed because, unknown future events aside, there are some complicated aspects that need to be addressed e.g. degree of conservatism, scale, our ability to model ice sheets and earthquakes, etc. In this report we discuss various aspects of the assignment of respect distances, propose a methodology for its assignment and apply the methodology to the Forsmark Site as a worked example. Our main concern, in the context discussed in this report, is the post glacial faults anticipated to occur after the next glaciations. To properly address conservativeness, analysis of risk, and its implementation in safety analysis, we provide an extensive compilation of our current knowledge on post glacial faults as an appendix
This week, I’d like to focus on respect, whether at home, at work or on the international scene. Last week, I had the opportunity to visit the SESAME laboratory in Jordan along with the new European Commissioner for Research, Carlos Moedas. Since taking up his post, Mr Moedas has attached great importance to the role science can play in diplomacy, and the visit was on his initiative. Through the EU-funded CESSAMag project, CERN is coordinating the provision of magnets and power supplies for the SESAME main ring. The first are currently being tested at CERN by a team involving accelerator scientists from the SESAME members, and all are due to be delivered to SESAME in time for commissioning in the second half of 2016. SESAME, and CERN’s contribution to the project, are well documented in the pages of the Bulletin, but what really impresses when you visit the lab is the diversity of people working there and the degree of mutual respect they show to each other. SESAME will...
Debra J. H. Mathews
Full Text Available The risks and benefits of research using large databases of personal information are evolving in an era of ubiquitous, internet-based data exchange. In addition, information technology has facilitated a shift in the relationship between individuals and their personal data, enabling increased individual control over how (and how much personal data are used in research, and by whom. This shift in control has created new opportunities to engage members of the public as partners in the research enterprise on more equal and transparent terms. Here, we consider how some of the technological advances driving and paralleling developments in genomics can also be used to supplement the practice of informed consent with other strategies to ensure that the research process as a whole honors the notion of respect for persons upon which human research subjects protections are premised. Further, we suggest that technological advances can help the research enterprise achieve a more thoroughgoing respect for persons than was possible when current policies governing human subject research were developed. Questions remain about the best way to revise policy to accommodate these changes.
Yamamoto, Itsuo; Dokoh, Shigeharu; Fukunaga, Masao; Torizuka, Kanji; Kosaka, Tadako.
With a bone mineral analyzer (Studsvik Bone Scanner 7102), bone mineral content (BMC) was validated using various concentrations of standard CaCO 3 . Seventy-five normal subjects, nineteen patients with rheumathoid arthritis (RA) and twenty-two patients with abnormal thyroid function were investigated by this method. Some inherent problems concerning the present measurements were also discussed. Reproducibility of BMC in sixteen normal subjects during a four months interval was +-4% on the mid-shaft of the radius and +-5% on the distal head of the radius, respectively. Although correlation of the single energy method and the dual energy method with the bone scanner was high (r=0.970), the single energy method was probably underestimated due to the fat layer. BMC in normal subjects was highest in 30th and 40th decades for both males and females, and gradually decreased with aging. Males had higher BMC and BMC/bone width than did females. All of the stage 1 group of RA patients, according to roentgenographic staging, revealed normal BMC, but most of stage 2 and 3 groups had abnormally low BMC, suggesting that progression of the disease may be an important factor in BMC values. The BMC of hyperthyroid patients was low, whereas that of euthyroid patients was normal. Serial measurements of BMC in a hyperparathyroid patient and a hyperthyroid patient revealed distinct recurrence of BMC after treatment. (Evans, J.)
Yu, Chengjiao; Wang, Q. Jane
Friction characteristics with respect to surface topographic orientation were investigated using surfaces of different materials and fabricated with grooves of different scales. Scratching friction tests were conducted using a nano-indentation-scratching system with the tip motion parallel or perpendicular to the groove orientation. Similar friction anisotropy trends were observed for all the surfaces studied, which are (1) under a light load and for surfaces with narrow grooves, the tip motion parallel to the grooves offers higher friction coefficients than does that perpendicular to them, (2) otherwise, equal or lower friction coefficients are found under this motion. The influences of groove size relative to the diameter of the mating tip (as a representative asperity), surface contact stiffness, contact area, and the characteristic stiction length are discussed. The appearance of this friction anisotropy is independent of material; however, the boundary and the point of trend transition depend on material properties. PMID:23248751
Fondée sur un corpus de près de 10 000 recettes de cuisine de la presse féminine française et allemande (1930‑2000), cette contribution met en évidence la façon dont l’exotisme permet de manger hors norme tout en restant dans les normes. Les pratiques culinaires étrangères ne peuvent être adoptées qu’au terme d’un travail de normalisation. Elles sont modifiées de manière à ce que soient respectées les normes du pays d’accueil, par là même mises en œuvre. Elles sont donc conçues comme un ensem...
Huskić, Igor; Pekov, Igor V; Krivovichev, Sergey V; Friščić, Tomislav
Metal-organic frameworks (MOFs) are an increasingly important family of advanced materials based on open, nanometer-scale metal-organic architectures, whose design and synthesis are based on the directed assembly of carefully designed subunits. We now demonstrate an unexpected link between mineralogy and MOF chemistry by discovering that the rare organic minerals stepanovite and zhemchuzhnikovite exhibit structures found in well-established magnetic and proton-conducting metal oxalate MOFs. Structures of stepanovite and zhemchuzhnikovite, exhibiting almost nanometer-wide and guest-filled apertures and channels, respectively, change the perspective of MOFs as exclusively artificial materials and represent, so far, unique examples of open framework architectures in organic minerals.
..., 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...
Almost any kind of mineral deposit can occur in desert areas, and the lack of vegetation and soil cover makes finding them easier. Some kinds of deposits, though, are more likely to occur in deserts than elsewhere. Some of these result from processes genetically related to the present desert climate that improved lower grade deposits of ore. One such process, termed secondary enrichment, is most effective in areas with deep water tables, and many low-grade copper, silver, and uranium deposits have been converted into mineable ore by the downward migration and redeposition of soluble metals. In a desert terrane, placer processes are effective whenever running water flowing over steep slopes erodes outcropping ore bodies and transports and concentrates the heavier ore minerals at lower levels, thus converting low-grade or hard-to-mine bedrock deposits into economically workable concentrations. Other kinds of deposits are better preserved in deserts because the lower rainfall at the surface, and the lower volume of flow and the greater depths to groundwater, result in less destruction of soluble ores; deposits of salines and phosphates are the most notable ores affected by these factors. Still other ore deposits are created as a consequence of the arid climate, mostly because the high evaporation rates operating on standing bodies of water produce brines that can lead directly to concentrations of salts and indirectly to secondary minerals, such as zeolites, that are produced by reaction of silicate minerals with saline waters
A process for carbonizing bituminous minerals, like oil-shale, in a furnace with addition of air in the presence of heat-receiving material is characterized by the fact that to the feed such solid or liquid material (with the exception of oil) is added, which, through vaporization or heat-binding decomposition or conversion, hinders the establishment of excessive temperatures.
In this report the bases for the development of the necessary works of prospection are exposed on mineral fuels of Uruguay. We have taken the set from: coal, lutitas bituminous, uranium, petroleum and disturbs. In all the cases we have talked about to the present state of the knowledge and to the works that we considered necessary to develop in each case
Full Text Available The study was conducted to determine mineral content of limestone originated from natural deposit of Bukit Kamang for feedstuff. Six samples were prepared and chemically analyzed. The first was limestone in meal form as a product of local milling industry. Another five samples were deposit components with different color of blackish, dark blue, blue, light blue and white. There was 21 kinds of mineral determined which were divided into 3 groups: macros (Ca, P, Mg, Na, K, Cl and S, trace minerals (Mn, Zn, Fe, Cu, Se, Co and Mo and toxic elements (As, F, Hg, Cd, Pb, Ni and Cr. The results showed that Bukit Kamang’s limestone contained considerable high essential minerals of Ca, Se, Fe and Mn. The limestone consisted of 38%-40% Ca, 388 ppm Se, 295 ppm Fe and 205 ppm Mn. There were two toxic elements detected: Pb and Cd, but their concentration was found relatively low: 28 and 7 ppm, respectively.
Integrity, commitment, professionalism, creativity and diversity: five words that each and every one of us at CERN can identify with, because they represent the core values of this Organization. That’s why they have been chosen as the starting point for our new Code of Conduct, which is being launched this week. A Code of Conduct describes the basic standards and rules of behaviour that we can expect in the workplace, and it is a statement of the way we see our Organization’s values. CERN’s mission is fundamental research in physics: pushing back the frontiers of human knowledge. In support of that mission, we drive innovation, stimulate international collaboration and inspire a rising generation of scientists. We do all this while respecting the highest ethical standards, and it is this aspect of CERN life that the Code of Conduct describes. CERN’s Code of Conduct has been developed through a collaborative and transparent process to foster shared appre...
Diaz de la Cruz, F.
The admiration and deference an International Organization, as ICRP, deserves not only by its altruistic mission but also by the eminent and distinguished scientists who work for it, in some way 'dazzles' to simple students of its theories and, in some way 'force' us to accept, sometimes without any critical, serious and previous meditation, its recommendations. But it is not the bad thing this kind of 'blindness' we have before the almighty ...ICRP dixit..., the worst thing is that non-specialist and non-specialized persons believe as 'dogmas' and 'axioms' the ICRP recommednations and make of them legal dispositions through standards and regulations. Standards an regulations which can frustate an industrial or any other type of peaceful nuclear activity due to the economic or the social reasons derived from ICRP recommendations. The inflexibility (weakened in the arguments but strengthened in the recommendations) of this influent Organism on the 'linearity without threshold' in the dose-effect relationship and the compromises of the International Labor Organization (ILO) with respect ICRP recommedations provole irrational, ilogical and non desirable answers. (author)
Santa Rosa, Bárbara; Corte-Real, Francisco; Vieira, Duarte Nuno
Child custody decisions are among the most difficult for judges to make. The possibility of child abuse allegations or parents' deviant/ psychopathologic behaviours within this context, make the decision further complicated. Based on jurisprudence the listening of children opinion is a way to protect their best interest. In fact children have the right to express an opinion in all matters affecting their life. It should be given proper consideration to children opinion according with his/her age and maturity. Nonetheless custody disputes are emotionally draining issues. Asking the child to express an opinion during a public hearing, most likely in the presence of both parents, its not recommended because this is a potential stressful experience. Child interviews should take place in a proper environment and be set to their age. Medicine and Psychology have an important role in assessing children cognitive, emotional and volitional abilities, which is essential to properly account their opinions according to autonomy degree. This essay analyses the contribution of medico-legal and/or psychological exams to respect the autonomy of the child in cases of regulation of parental responsibilities. The conclusion is the need to establish a symbiotic relationship between the medical and legal perspectives of the (open) concept of child's best interests.
NSGIC Education | GIS Inventory — An Industrial Mineral Mining Operation is a DEP primary facility type related to the Industrial Mineral Mining Program. The sub-facility types are listed below:Deep...
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
Olga Sergeevna Muftahova
Full Text Available In the article the financing form in case of import revolving leverage leasing is described to modernize of fixed assets.In the research process the methods of mathematical modeling are applied.The mathematical model of the generalized method of calculation leasing payments proposed by the authors is represented according to the results of the research.The presented method includes several forms of leasing utilized both in the domestic and in the foreign practice.The novelty of this method consists in the fact that on the basis of the proposed forms of leasing is calculated the sum of leasing payment, which considers with the calculation insu-rance, financial and currency component to minimize losses from downtime due to the limited using of basic production assets of the enterprise in the organization of the production process.The method presented by authors is intended to minimize the risk of downtime of production equipment. This fact will enable us to provide high qualitative and quantitative indicators of the enterprise, stability and continuity of the production process.
Full Text Available The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed Romanian companies, showing that adopting a "greener" business model, as in the case of leasing, does not penalize firms economically but it is a catalyst for increasing their performance, both in terms of accountancy-based measures (return on assets and return on sales, but also in terms of the subjective perceptions of investors and financial analysts operating on the capital market (proxied by Tobin’s Q and market to book value of equity. Based on 266 observations from companies listed on the Bucharest Stock Exchange (BSE during 2013-2016, the study uses regression analysis to show that financial performance is higher for quoted Romanian companies that use leasing and renting and that performance is also directly associated with leasing intensity, i.e. the share of the value of the rights to use leased goods in the total value of property, plant and equipment.
Mulaba-Bafubiandi, Antoine F.; Mukendi-Ngalula, David; Waanders, Frans B.
The mineral ilmenite is the major source of rutile for industrial use and is of interest to paint and fertiliser industries. Enormous unutilised tailing dams lie on the eastern coast of the South Africa. Although covered by a simulation of the original indigenous vegetation, these tailings are still ilmenite bearing and of economic value. Tailings emanating from beach sand mineral slimes dams of the Kwazulu-Natal area (South Africa) have been processed. Screening, flotation, spiral concentration and magnetic separation methods were used either separately or successively. The present work sheds light on alternative routes for the extraction of the ilmenite, from these tailings. It moreover points out the usefulness of the Moessbauer spectroscopy in the mineral processing product monitoring. Tailings from the beach sands were used in the present study after the economic industrial minerals zirconia, ilmenite and rutile had been extracted in previous mining operations. About 61% natural ilmenite recovery was observed in the flotation concentrate of a Humphrey Spiral concentrate while a 62% recovery of hematite was found in the flotation tailings. The combination of screening, spiral concentration and magnetic separation, and flotation yielded a product with the highest ilmenite and hematite concentration being 71% and 19%, respectively. A natural ilmenite mineral, containing 87% ilmenite and 13% hematite, could be produced and extracted from the tailings of the flotation process, collected subsequently to the spiral concentration and the initial screening.
Oxygen, whether used as part of rocket bipropellant or for astronaut life support, is a key consumable for space exploration and commercialization. In Situ Resource Utilization (ISRU) has been proposed many times as a method for making space exploration more cost effective and sustainable. On planetary and asteroid surfaces the presence of minerals in the regolith that contain oxygen is very common, making them a potential oxygen resource. The majority of research and development for oxygen extraction from minerals has been for lunar regolith although this work would generally be applicable to regolith at other locations in space. This presentation will briefly survey the major methods investigated for oxygen extraction from regolith with a focus on the current status of those methods and possible future development pathways. The major oxygen production methods are (1) extraction from lunar ilmenite (FeTiO3) with either hydrogen or carbon monoxide, (2) carbothermal reduction of iron oxides and silicates with methane, and (3) molten regolith electrolysis (MRE) of silicates. Methods (1) and (2) have also been investigated in a two-step process using CO reduction and carbon deposition followed by carbothermal reduction. All three processes have byproducts that could also be used as resources. Hydrogen or carbon monoxide reduction produce iron metal in small amounts that could potentially be used as construction material. Carbothermal reduction also makes iron metal along with silicon metal and a glass with possible applications. MRE produces iron, silicon, aluminum, titanium, and glass, with higher silicon yields than carbothermal reduction. On Mars and possibly on some moons and asteroids, water is present in the form of mineral hydrates, hydroxyl (-OH) groups on minerals, andor water adsorbed on mineral surfaces. Heating of the minerals can liberate the water which can be electrolyzed to provide a source of oxygen as well. The chemistry of these processes, some key
Iran F. Machado
Full Text Available A INDÚSTRIA mineral brasileira é analisada, de modo sucinto, face aos desafios impostos pela globalização contemporânea. As mudanças profundas ocorridas no contexto internacional na última década, abrangendo as esferas política, econômica, social e institucional, exigem uma reflexão aprofundada sobre o papel a ser desempenhado pelo Brasil no comércio internacional de bens minerais. De um lado, as oportunidades de aproveitamento de jazidas de classe internacional, principalmente na Amazônia, são bastante promissoras. Por outro, não se deve ignorar que: a explotação dessas reservas terá de obedecer a critérios de sustentabilidade, seguindo paradigmas já adotados em países desenvolvidos; o Brasil terá de garantir a sua competitividade diante dos seus principais concorrentes (Austrália, CEI, China e Índia. A questão dos minerais estratégicos é também abordada, com ênfase nas preocupações demonstradas pelo Departamento de Estado dos EUA. Finalmente, são alinhados três cenários possíveis para o desempenho futuro da mineração brasileira, instando-se o governo a dedicar maior atenção ao destino do nosso subsolo.THE MINERAL industry of Brazil is briefly analysed vis-à-vis the challenges imposed by the cruenta globalization process. The profound changes that occurred in the international framework during the last decade, encompassing the political, economic, social, and institutional structures, demand a thorough appraisal about the role to be played by Brazil in the international market of mineral commodities. On one hand, the opportunities open for world class deposits, mainly in the Amazon, are very promising. On the other hand, it is mandatory to take into account that: the exploitation of these reserves shall comply with sound sustainability criteria, following guidelines already adopted by some developed countries; Brazil will have to demonstrate its competitiveness among the major competitors (Australia
Goodman, Joan F.
Respect is a cardinal virtue in schools and foundational to our common ethical beliefs, yet its meaning is muddled. For philosophers Kant, Mill, and Rawls, whose influential theories span three centuries, respect includes appreciation of universal human dignity, equality, and autonomy. In their view children, possessors of human dignity, but…
McDonald, Katherine Elizabeth
Respect is central to ethical guidelines for research. The scientific community has long debated, and at times disagreed on, how to demonstrate respect in research with adults with intellectual and developmental disabilities. To illuminate the voices of those most affected, the author studies the views of adults with intellectual and developmental…
This article explores the practice of respect within qualitative research methods. As interpersonal respect plays a significant role in the esteem felt within a relationship, it can also serve to cultivate trust between researchers and their participants in a research study. This article details the findings of a research study examining respect…
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.
... Subdivision of Zambon Company, SPA Including On-Site Leased Workers of Turner Industries and Go Johnson, La..., including on-site leased workers from Turner Industries and Go Johnson, La Porte, Texas. The Department's... investigation revealed that Zach System Corporation is a subdivision of Zambon Company, SPA, not Zach System SPA...
... workers of ETHICON, A Johnson and Johnson Company, San Angelo, Texas, separated from employment on or... Johnson & Johnson Including On-Site Leased Workers From Kelly Temporary Services, San Angelo, TX; Amended... of ETHICON, a subsidiary of Johnson & Johnson, including on-site leased workers from Kelly Temporary...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is the size standard for leasing of Government land for uranium mining? 121.510 Section 121.510 Business Credit and Assistance... standard for leasing of Government land for uranium mining? A concern is small for this purpose if it...
... Point Hope et al., v. Salazar, No. 1:08-cv-00004-RRB (D. Alaska)]. The sale was conducted in February... Continental Shelf, Alaska OCS Region, Chukchi Sea Planning Area, Oil and Gas Lease Sale 193 AGENCY: Bureau of...: BOEMRE announces the availability of a Revised Draft SEIS, OCS Oil and Gas Lease Sale 193, Chukchi Sea...
... Logistics Division, Including On-Site Leased Workers From Prologistix, Including Workers Whose Unemployment..., applicable to workers of CEVA Freight, LLC, Dell Logistics Division, including on-site leased workers from... workers employed at CEVA Freight, LLC, Dell Logistics Division, Winston-Salem, North Carolina who were...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-72,924] Heritage Aviation, Ltd., Including On-Site Leased Workers From Global Technical Services and Global, Inc. (Global Employment... from Heritage Aviation, Ltd, including on-site leased workers from Global Technical Services, Grand...
... the purchase of eligible obligation limit set forth in Â§ 701.23 of this chapter? 714.9 Section 714.9....9 Are indirect leasing arrangements subject to the purchase of eligible obligation limit set forth... underwriting decision and that the lease contract is assigned to you very soon after it is signed by the member...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,540] Bmc Software, Inc... November 23, 2010, applicable to workers of BMC Software, Inc., including on-site leased workers from... BMC Software, inc., including on-site leased workers from Comsys ITS, and including remote workers...
... decides to lease acquired agricultural real estate? 617.7615 Section 617.7615 Banks and Banking FARM... the System institution do when it decides to lease acquired agricultural real estate? (a) Notify the... real estate at a rate equivalent to the appraised rental value of the property. (1) Within 15 days...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35456] Austin Western Railroad, L.L.C.--Lease and Operation Exemption-- Capital Metropolitan Transportation Authority Austin... be leased since 2007, pursuant to an operating agreement. See Austin W. R.R.--Operation Exemption...
... provisions, or interest rate provisions, applicable in leasing arrangements? You are not subject to the early... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements? 714.8 Section 714.8 Banks and Banking NATIONAL...
...) Including On-Site Leased Workers From Interplace, Inc., Apple One and Robert Half Legal Santa Monica, CA...-site leased workers from Interplace, Inc., and Apple One, Santa Monica, California. The workers are... from Interplace, Inc., Apple One and Robert Half Legal, Santa Monica, California, who became totally or...
... lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this Notice. The lessee met... increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice. FOR FURTHER INFORMATION...
..., MBI Oil & Gas LLC, Vincent Melashenko, Missouri River Royalty Corporation, Northern Energy Corporation... these lands. The lessees agree to new lease terms for rentals and royalties of $10 per acre and 16-2/3 percent. The lessees paid the $500 administration fee for the reinstatement of the lease and the $163 cost...
... agrees to new lease terms for rentals and royalties of $10 per acre and 16\\2/3\\ percent. The lessee paid the $500 administration fee for the reinstatement of each lease and $163 cost for publishing this... $10 per acre; The increased royalty of 16\\2/3\\ percent; and The $163 cost of publishing this Notice...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,014] Jeld-Wen, Inc., Hawkins Window Division, Including On-Site Leased Workers of Nicolet Staffing, Hawkins, WI; Notice of Negative...., Hawkins Window Division, including on-site leased workers of Nicolet Staffing, Hawkins, Wisconsin. Signed...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,387] Eastman Kodak Company, IPS--Dayton Location, Including On-site Leased Workers From Adecco, Dayton, Ohio; Notice of... and former workers of Eastman Kodak Company, IPS--Dayton Location, including on-site leased workers...
..., permits, leases, privileges or services? Unless prohibited by law, the Presidio Trust may terminate... be ineligible for Presidio Trust licenses, permits, leases, privileges or services? 1011.17 Section 1011.17 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect...
... Company Limited and Railstuff, LLC--Lease and Operation Exemption--City of Tacoma, d/b/a Tacoma Rail... City of Tacoma, d/b/a Tacoma Rail Mountain Division (TRMD), and to operate, pursuant to a lease... state that the line connects with a TRMD line over which TMRD provides common carrier service between...
... No. BOEM-2010-0075] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Off... commercial wind development on the OCS off Delaware and requests submission of indications of competitive... received two nominations of proposed lease areas: One from Bluewater Wind Delaware LLC (Bluewater) and...
... No. BOEM-2010-0038] Commercial Leasing for Wind Power on the Outer Continental Shelf (OCS) Offshore..., Interior. ACTION: RFI in Commercial Wind Energy Leasing Offshore Maryland, and Invitation for Comments from... construction of a wind energy project(s) on the Outer Continental Shelf (OCS) offshore Maryland. The BOEMRE...
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-71,501M] Sony Electronics, Inc... Electronics, Inc., SEL Headquarters, including on-site leased workers of SelectRemedy, StaffMark, and Payrolling.com , San Diego, California (TA-W-71,501); Sony Electronics, Inc., including on-site leased...
...,763B] Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services Fairhaven, MA; Acushnet Company a Subsidiary of Fortune Brands Including On-Site Leased Workers From Olsten Staffing Services New Bedford, MA; Acushnet Company a Subsidiary of Fortune Brands...
... improvements. The lessee shall bear full financial and legal responsibility to redevelop and maintain the property as a mixed-use property at no cost to VA. VA plans to use the additional lease consideration from... the consideration under such a lease to the provision of medical care and services would result in a...
... environmental issues in Federal construction and lease construction projects? 102-80.75 Section 102-80.75 Public... Management Assessment of Environmental Issues § 102-80.75 Who assesses environmental issues in Federal construction and lease construction projects? Federal agencies must assess required environmental issues...
... Company, Franklin Pulp & Paper Mill, Including On-Site Leased Workers From Railserve, Franklin, VA..., applicable to workers and former workers of International Paper Company, Franklin Pulp & Paper Mill, Franklin... follows: All workers International Paper Company, Franklin Pulp & Paper Mill, including on-site leased...
... Supplemental Environmental Impact Statement (WPA 233/ CPA 231 Supplemental EIS). WPA Lease Sale 233, scheduled... EIS evaluated the environmental and socioeconomic impacts for WPA Lease Sale 233. SUPPLEMENTARY... DEPARTMENT OF THE INTERIOR Bureau of Ocean Energy Management [MMAA104000] Gulf of Mexico, Outer...
... workers of Johnson Controls, Inc., including on-site leased workers from Valley Staffing, Hudson..., Wisconsin location of Johnson Controls, Inc. The Department has determined that these workers were sufficiently under the control of the subject firm to be considered leased workers. Based on these findings...
... workers were sufficiently under the control of the subject firm to be considered leased workers. Based on... On-Site Leased Workers From Kelly Services, Summerton, SC; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974...
... office financial services from India and the Philippines. Based on these findings, the Department is..., Financial Shared Services West, Including On- Site Leased Workers From Aerotek, eXcel Staffing, Experis..., applicable to workers of Cardinal Health, Financial Shared Services West, including on-site leased workers...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35397] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D..., ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, Massachusetts (STB...
... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35356] ABC & D Recycling, Inc.--Lease and Operation Exemption--a Line of Railroad in Ware, MA ABC & D Recycling, Inc. (ABC & D), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to lease from O...
... Aluminum North America, Inc., Midwest Region, Including On- Site Leased Workers From Employment Group, Aerotek, and Manpower, Kalamazoo, Michigan; Hydro Aluminum North America, Inc., Midwest Region, Including... Aluminum North America, Inc., Kalamazoo, Michigan. The subject worker group includes on-site leased workers...
..., Inc., Including On-Site Leased Workers From Insight Global Stone Staffing, and Randstad Formerly Known..., Massachusetts, including on-site leased workers from Insight Global, Stone Staffing, Randstad formerly known as... Insight Global, Stone Staffing, Randstad, formerly known as Sapphire Technologies, were employed on-site...
..., Prodriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis Kenosha, WI; Amended Certification Regarding... workers at the subject firm were engaged in employment related to the production of V-6 automobile engines..., ProDriver Leasing Systems, Inc., Teksystems, Inc., and Arcadis, Kenosha, Wisconsin were employed on...
... Division, Including On-Site Leased Workers From Manpower Staffing and Dow Cleaning Services, Malvern, AR..., and components. The company reports that workers from Dow Cleaning Services were employed on-site at... leased from Dow Cleaning Services working on-site at the Malvern, Arkansas location of Kohler Company...
... Petroleum Reserve-Alaska Oil and Gas Lease Sale 2011 and Notice of Availability of the Detailed Statement of Sale for Oil and Gas Lease Sale 2011 in the National Petroleum Reserve-Alaska AGENCY: Bureau of Land... tracts in the National Petroleum Reserve-Alaska. The United States reserves the right to withdraw any...
... & Wine, Including On-Site Leased Workers from Adecco, St. Elizabeth Business Health, Guardsmark, and Lab... 26, 2010, applicable to workers of Beam Global Spirits & Wine, including on-site leased workers from... on-site at the Cincinnati, Ohio location of Beam Global Spirits & Wine. The Department has determined...
Papers discussing the future of Australia's minerals and energy are presented under the following headings: Australia in the global minerals and energy markets; minerals exploration; steelmaking raw materials; aluminium and alumina; gold; nickel; base metals; titanium minerals; energy for a sustainable future; electricity; electricity in Asia; crude oil; coal trade; natural gas in Australia and uranium. Relevant papers are individually indexed/abstracted. Tabs., figs., refs
White, N A [Norman White Associates, London (UK)
Whereas the ultimate world supply of energy minerals - defined as fossil fuels and fissile minerals - is controlled by geological factors, the actual supply at any particular time is controlled by economic feasibility, technological innovations and/or political decisions. This paper identifies and discusses the principal uncertainties surrounding the international availability of energy minerals from now until the end of the century. A brief comparison is also made between energy and non-energy minerals.
Full Text Available The problem concerning the growing demand for natural aggregates and the need to limit costs, including transportation from remote deposits, cause the increase in growth of interest in aggregates from mineral wastes as well as in technologies of their production and recovery. The paper presents the issue related to the group of aggregates other than natural. A common name is proposed for such material: “alternative aggregates”. The name seems to be fully justified due to adequacy of this term because of this raw materials origin and role, in comparison to the meaning of natural aggregates based on gravel and sand as well as crushed stones. The paper presents characteristics of the market and basic application of aggregates produced from mineral wastes, generated in the mining, power and metallurgical industries as well as material from demolished objects.
Grosche, B.; Kreuzer, M.; Kreisheimer, M.; Schnelzer, M.; Tschense, A.; Gottschalk, K.
The Federal Radiation Protection Office carried out a retrospective cohort study on some 60,000 former employees of the SAG/SDAG Wismut. The purpose of the study was to validate the radon-related risk of acquiring lung cancer previously calculated from 11 jointly evaluated studies among miners on the basis of an independent, homogeneous data record of comparable size. A further goal was to study the risk of acquiring extrapulmonal tumours. This paper only briefly describes the sampling, design and methods used in the study, as these were already presented during the Radon Status Talks. The first follow-up on the cohort was completed in 2003. Around this time a job exposure matrix (JEM) suitable for scientific inquiries was made available by the professional miners' association and the roof organisation of professional trade associations (HVBG). This paper is the first to report on the outcome of the risk analysis in direct comparison with the results found by BEIR
Full Text Available Iodine mineral waters are found especially in sub-Carpathian region, also in regions with Salif deposits. Waters are currently used iodine in drinking cure for chaps and Basedow. Are also indicated in balneology. Iodine water containing at least 1 mg L, there is pure iodine is usually given the nature of other types of mineral waters further: sodium chlorinated water (Bazna (50-70 mg iodine / l, Baile Govora (50 - 70 mg / l, Bălţăteşti (4-5 mg / l, salted Monteoru (30 mg / l, mine water mixed alkaline chlorination, sulphate, which are indicated for crenoterapie (hypo or isotonic to the bathrooms Olăneşti or Călimăneşti-Căciulata.
The past two decades have witnessed a revolution in the earth sciences. The quantitative, instrument-based measurements and physical models of. geophysics, together with advances in technology, have radically transformed the way in which the Earth, and especially its crust, is described. The study of the magnetism of the rocks of the Earth's crust has played a major part in this transformation. Rocks, or more specifically their constituent magnetic minerals, can be regarded as a measuring instrument provided by nature, which can be employed in the service of the earth sciences. Thus magnetic minerals are a recording magnetometer; a goniometer or protractor, recording the directions of flows, fields and forces; a clock; a recording thermometer; a position recorder; astrain gauge; an instrument for geo logical surveying; a tracer in climatology and hydrology; a tool in petrology. No instrument is linear, or free from noise and systematic errors, and the performance of nature's instrument must be assessed and ...
Pereira, E.F.S.; Luz Ferreira, O. da; Cancado, R.Z.L.
Lithium economic importance has increased in the last years. In Brazil its reserves, generally pegmatites bodies, are found in Itinga-Aracuai-MG. This study of characterization belongs to a global plan of lithium mineralized bodies research of 'Arqueana de Minerios e Metais Ltda', which purpose is to give subsidies for implementation of pegmatite unit, in order to make better use of them. (F.E.) [pt
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] RIN 3235-AK84 Conflict Minerals AGENCY: Securities and Exchange Commission. ACTION: Proposed rule...'') and would require any such issuer for which conflict minerals are necessary to the functionality or... body of its annual report whether its conflict minerals originated in the Democratic Republic of the...
Forssberg, K S.E. [ed.; Luleaa University of Technology, Luleaa (Sweden). Division of Mineral Processing
A total of 27 papers presented at the workshop on flotation of sulphide minerals, reprinted from the International Journal of Mineral Processing, vol. 33, nos. 1-4, are included in this book. They cover various aspects of flotation of such minerals as chalcopyrite, pyrrhotite, galena, malachite and pyrite.
A digital mineral logging system acquires data from a mineral logging tool passing through a borehole and transmits the data uphole to an electronic digital signal processor. A predetermined combination of sensors, including a deviometer, is located in a logging tool for the acquisition of the desired data as the logging tool is raised from the borehole. Sensor data in analog format is converted in the logging tool to a digital format and periodically batch transmitted to the surface at a predetermined sampling rate. An identification code is provided for each mineral logging tool, and the code is transmitted to the surface along with the sensor data. The self-identifying tool code is transmitted to the digital signal processor to identify the code against a stored list of the range of numbers assigned to that type of tool. The data is transmitted up the d-c power lines of the tool by a frequency shift key transmission technique. At the surface, a frequency shift key demodulation unit transmits the decoupled data to an asynchronous receiver interfaced to the electronic digital signal processor. During a recording phase, the signals from the logging tool are read by the electronic digital signal processor and stored for later processing. During a calculating phase, the stored data is processed by the digital signal processor and the results are outputted to a printer or plotter, or both
Full Text Available To The Editor: I was amazed recently to see a patient from Libya who came to the UK for treatment based on the advice of his Libyan physicians. The patient carried with him no referral letter whatsoever. Not one physician familiar with his case bothered to write a few lines for the poor patient, although each of those doctors saw the patient at least twice and prescribed one or more treatment. The patient carried with him different medications that had been prescribed, and a few empty containers of other medicines he had used. I mention the above short tale to bring to light what I feel is a major ethical problem with the way medicine is practiced in Libya . The keeping of good medical records together with clear and concise correspondence between physicians is imperative for several reasons. Not only does it avoid duplication of services and unnecessary costs, it decreases the time invested by both the patient and physician, and it fosters a collegial relationship among healthcare providers. Many times, referring physicians may not know each other. It provides a channel for them to learn from each other as well as a method for them to form professional relationships. It occurred to me that colleagues in Libya may be shy of writing referral letters or may even be phobic about disclosing their practice habits. Patient information can best be written as referral letters which summaries the patient presentation, testing, response to treatment, possible consultation, and reason for referral. The referral may be because the physician(s initially treating the patient simply have tried all treatments known to them, or they may need to refer if they lack certain diagnostic equipment necessary to continue the care. To refer the patient to colleagues simply says “we think more can be done for this patient but we may not be able to do it here; please evaluate.” It shows respect for the patient and for the colleague. No physician knows everything
....regulations.gov . In the entry titled, ``Enter Keyword or ID,'' enter BOEM-2011-0017 then click search. Follow... reconsideration of bid rejection/ Requirement not considered IC 0 cancellation. per 5 CFR 1320.3(h)(9). Subtotal 7...: We have identified one non-hour cost burden. In Sec. 281.41, respondents would pay a $50 application...
Rai, Varun; Sigrin, Benjamin
Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation.
Rai, Varun; Sigrin, Benjamin
Diffusion of microgeneration technologies, particularly rooftop photovoltaic (PV), represents a key option in reducing emissions in the residential sector. We use a uniquely rich dataset from the burgeoning residential PV market in Texas to study the nature of the consumer’s decision-making process in the adoption of these technologies. In particular, focusing on the financial metrics and the information decision-makers use to base their decisions upon, we study how the leasing and buying models affect individual choices and, thereby, the adoption of capital-intensive energy technologies. Overall, our findings suggest that the leasing model more effectively addresses consumers’ informational requirements and that, contrary to some other studies, buyers and lessees of PV do not necessarily differ significantly along socio-demographic variables. Instead, we find that the leasing model has opened up the residential PV market to a new, and potentially very large, consumer segment—those with a tight cash-flow situation. (letter)
Slavov, S.; Filev, G.; Kiradzhiev, G.
The possibilities of Bulgarian mineral waters to decorporate mixtures of strontium and cesium radioisotopes, simultaneous entering the body, were studied. A modified effect in respect to radioactive strontium was found. Modification of the effect of mixing two diferent types of mineral waters was not proven. No effect was found of potassium-containing mineral water on radioactive cesium kinetics. 1 tab., 7 refs