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Showing 1 to 20 of 70 for “"leases"”.
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Office leases & landlord investment in energy efficiency
What is the relationship between the structure of leases in the Boston office rental market and how much landlords invest in energy efficient building systems for their existing buildings? I am drawn to this question because it seems to me that there is technology available that would allow the …
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Credit risk-rating system for agricultural leases
Agricultural leases issued to forestry, dairy and cash crops operators from 1980-1992 are reviewed to determine factors statistically significant in predicting risk level (probability of default and/or probability of late payment) of the lessee for each industry. From a previous study of Telmark, …
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The extent of rights under the SOEKOR leases
… that the extent of rights under the SOE KOR leases will be examined. The discussion in this paper is limited to certain provisions embodied in the Prospecting Lease (PL) and the Mining Lease (ML) entered into between SOEKOR and the government in terms of the Mining Rights Act 20/1967.
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The value of contractual terms in office leases
This paper uses a comprehensive data set to develop a hedonic model of office rent that estimates values of contractual terms such as tenant improvement allowances, leasing commissions, and options. The model includes variables to control for building characteristics and market conditions, as well …
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Application of option valuation techniques in valuing petroleum leases
Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 1994.
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Logical leases : scalable hardware and software systems through time traveling
… We propose a simple technique, called logical leases, to achieve this goal. Logical leases allow a parallel system to dynamically reorder operations to minimize conflicts, leading to high performance and scalability. The power of logical leases comes from its novel way of combining physical and …
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Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies
… of the new leasing standard, IFRS 16 Leases, on companies in the Telecommunications sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (International Accounting Standards …
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Determinants of the decision to capitalize finance leases by lessees : Australian evidence
The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed …
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Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules
… accounting treatment for Type A and Type B leases in terms of ED/2013/6 (IASB, 2013). Furthermore, the extent of lease usage in South Africa and whether the size of a company has a bearing on its extent of leasing is examined. Additional analysis is also performed investigating the …
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Lease classification of aircraft leasing : a case study of cross-border leases between Korean Air and its subsidiary
Aircraft leasing represents a significant portion of the financial statements of airline firms. Accounting treatment of lease transactions is becoming more complicated as firms attempt to achieve off-balance-sheet outcomes vis a vis special purpose entities(SPC). Cross-border leasing involving SPCs …
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The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases
… research even in the period after synthetic leases were introduced to the market relied on noisy public data that was unable to parse out lease-types and tax deduction use with unambiguous tax versus financial incentives. Contrary to prior studies, consistent strong evidence is provided …
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The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes
… tracts of the Income Tax Act, OP26 prospecting leases, OP26 mining leases and OP26 prospecting sub-lease agreements and the Tenth Schedule of the Income Tax Act.
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Synthetic leasing : a viable alternative for the corporate user
… sheet transactions, specifically synthetic leases, have proliferated in connection with corporate acquisitions and with construction and development of corporate real estate facilities. Under synthetic leasing, the lease is treated as an operating lease for accounting purposes; however, for …
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Understanding The Variability Of Circulation And Water Quality At Experimental Oyster Leases In The Mississippi Sound Using A High-Resolution Nested Modeling Approach
<p>Four 50-acre experimental oyster leases; two near Saint Louis Bay (StLB) and two near Pascagoula Bay (PB) were recommended to provide science-based guidance for oyster reef restoration efforts in response to continued limited productivity of oysters in the Mississippi Sound (MSS). Two-way nested …
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An examination of tax and agency costs rationales for long-term leasing
… agency costs rationales for the use of long term leases. While much attention has been given to the valuation effects of debt and equity financing, the literature is surprisingly scant on the valuation effects of lease financing. This research develops a model that demonstrates that lease …
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A study on the possible impact of constructive lease capitalisation on selected listed South African companies' financial statements, in light of IFRS 16 leases
This study analyses the possible effects of constructive lease capitalisation on all companies in four sectors of the Johannesburg Stock Exchange (JSE) namely Industrial Transportation, Food and Drug Retailers, General Retailers and Travel and Leisure, in light of the impending adoption of IFRS …
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A Study of Resource-Based Market Entry Strategies in the Hotel Industry
… internet adoption and the growth of short-term leases, have not been considered. Evidence suggests that internet adoption decreases the likelihood of low-level hotels entering markets with high-level hotels and negatively moderates the positive effect of branded hotels on independent hotels' …
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The Seneca nation of Indians and the city of Salamanca : an analysis of the Senecas' options for renewal of the 99-year leases of Salamanca
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1984.
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