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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

Valuing options in commercial real estate leases

Wang, Jing, January 2005 (has links)
Thesis (Ph. D.)--University of Hong Kong, 2006. / Title proper from title frame. Also available in printed format.
32

Leasing arrangements for farms with irrigation enterprises

Trock, Warren Leigh January 2011 (has links)
Digitized by Kansas State University Libraries
33

An international comparison of the accounting treatment of aircraft leasing in airline accounts

Mo, Yuet-ha, Rita, 巫月霞 January 1989 (has links)
published_or_final_version / Business Administration / Master / Master of Business Administration
34

Essays in applied economics /

Nag, Sharmistha. January 1900 (has links)
Thesis (Ph. D.)--Oregon State University, 2010. / Printout. Includes bibliographical references (leaves 205-219). Also available on the World Wide Web.
35

An international comparison of the accounting treatment of aircraft leasing in airline accounts /

Mo, Yuet-ha, Rita. January 1989 (has links)
Thesis (M.B.A.)--University of Hong Kong, 1989.
36

A review of the application of real options theory to commercial real estate leases /

Singer. Timo. January 2002 (has links)
Thesis (M. Sc.)--University of Hong Kong, 2002. / Includes bibliographical references (leaves 44-51).
37

A critical assessment of the impact of professional property management on office building leasing

Tang, Wai-ming, Gilbert, January 2002 (has links)
Thesis (M.Hous.M.)--University of Hong Kong, 2003. / Also available in print.
38

Canadian income tax postponement and avoidance opportunities afforded by the long term lease : an analysis, history, and suggested solution

Duthoit, Russell Gill January 1971 (has links)
The Report of the Royal Commission on Taxation, 1967, stated that tax treatment of leases was of great concern if the system of capital cost allowances was not to be undermined. In spite of this warning, nothing has been done since the repeal of former Section 18 of the Canadian Income Tax Act, in 1963, to remedy the situation. Section 18 was repealed because it was found to be administratively inoperable. A study of current accounting and business practice, of theoretical and research committee recommendations, and of legislation in the United States appears to isolate the reason for legislative difficulties. The premise on which Canadian legislation was based is much too narrow. Only those leases which had purchase options were dealt with. In fact, most long term leases, regardless of whether or not they have purchase options, have most of the attributes of purchases. These attributes include property rights acquired in assets, useful life of assets, equity accumulation in assets, and the fair -market value of assets in relation to the present value of total payments required under the lease. In most long term leases, the present value of contract payments, including options, comprises the major part of the fair market value. Current opinion and practice, as expressed by most writers, by research committees, and as evidenced by accounting practice and business acceptance in balance sheet footnoting of long term leases, effectively treats such acquisition as quasi-purchases. In this regard, both theory and practice is far ahead of legislation. The inequity in the tax treatment of long term leases is much more consequential than is generally realized. Not only is there substantial tax postponement for an ever burgeoning number of realty and equipment leases, but there is 'proper' tax avoidance under the long term lease through depreciation of land for tax purposes, effectively available to lessees, but not available to purchasers. When the thousands of service station and supermarket outlets, and the fact that most are under long term lease in Canada, are considered, tax avoidance from this source alone amounts to many, many, millions of dollars annually. Since leasing is always initially more expensive than purchasing, and the major reason for many leases is tax advantage, it is not unfair to say that legislative inaction contributes considerably to business inefficiency. This taxation problem is examined under varying aspects, including historical applications of the Canadian Income Tax Act; present legislation and its effectiveness; pertinent tax cases in Canada and in the United States; current accounting and business trends, and Carter Report suggestions. Finally, suggested legislation which embodies the transition of long term leasing to purchasing is proposed. While the proposed solution is relatively simple and concise, it is supported by theory, by practicality, and by operability. / Business, Sauder School of / Graduate
39

Cross-border leasing between Hong Kong and the Peolpe's Republic of China.

January 1986 (has links)
by Pang Hoi-hing, Wan Wui-ling. / Bibliography: leaves 104-106 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1986
40

Konvergence IASB a FASB na příkladu pravidel pro leasing / IASB and FASB Convergence on example of rules for leases

Lozovaya, Karina January 2011 (has links)
This thesis deals with the convergence project the IASB and FASB on the example of rules for leases. The first chapter introduces the general problems. The next chapters are introduced the IASB and the FASB, its objectives, structures, activities. The thesis focuses on the convergence project. The next two chapters, discusses the current leases arrangements in IFRS and U.S. GAAP, including its comparison. The main part analyses the draft of a new joint standard also discusses its possible impact and response to this proposal.

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