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A primer on aircraft financing in IndiaSaran, Archa. January 1900 (has links)
Thesis (LL.M.). / Written for the Institute of Air and Space Law. Title from title page of PDF (viewed 2009/06/17). Includes bibliographical references.
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Capital financing for hospitals lease versus buy : submitted to the Program in Hospital Administration ... in partial fulfillment ... for the degree of Master of Hospital Administration /Cosner, John S. January 1900 (has links)
Thesis (M.H.A.)--University of Michigan, 1971.
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Bilanzneutrale Finanzierungsinstrumente in der internationalen und nationalen Rechnungslegung : die Abbildung von Leasing, Asset-Backet-Securities-Transaktionen und Special Purpose Entities im Konzernabschluss /Brakensiek, Sonja. January 2001 (has links)
Univ, Diss., 2001 u.d.T.: Off-balance Sheet Finanzierungen in der US-amerikanischen Rechnungslegung--Saarbrücken.
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Bewertungsspielräume in der Rechnungslegung und Möglichkeiten alternativer Standards - dargestellt am Swissair GroundingMeisser, Fabian. January 2005 (has links) (PDF)
Bachelor-Arbeit Univ. St. Gallen, 2005.
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Land reforms in South India a study of the effectiveness of land reforms in Andhra Pradesh, 1947-1972 /Wood, Peter. January 1975 (has links)
Thesis (M.A.)--University of Wisconsin-Madison, 1975. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves xxiv-xxx).
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Admission control and profitability analysis in dynamic spectrum access data networksKockan, Sinem January 2013 (has links)
Thesis (M.Sc.Eng.) PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / Recent regulations by the Federal Communication Commission (FCC) enable network service providers to lease their spectrum to short-term leased secondary users for opportunistic usage. Driven by earlier studies on spectrum leasing for voice and streaming traffic, this thesis derives optimal policies for the admission control of secondary users carrying data traffic. Additionally, it establishes profitability conditions of spectrum leasing.
We consider a processor sharing network where bandwidth is equally shared among all users with no partitioning. We further consider homogeneous and elastic data traffic: All the users have the same traffic characteristics and adjust their access rate to the available bandwidth in the network.
The contributions of this thesis are the following: First, we analyze the joint problem of bandwidth allocation and admission control of secondary users. Under the assumption of Poisson session arrivals and balanced bandwidth allocations, we show that the steady state distributions of the number of active users in the network are insensitive to track characteristics beyond their means. This result holds for arbitrary occupancy-based admission control policies. Next, we prove that the optimal occupancy-based admission control policy of secondary users is of threshold type, which means that secondary user arrivals are accepted when the total number of active users in the network is below a certain threshold; otherwise, they are rejected. Finally, under optimal occupancy-based admission control, we characterize profitable prices. We show that profitability is insensitive to the secondary demand function. We identify a price, referred to as the break-even price, that makes opening the network for secondary spectrum access profitable. Thus, we show that admitting secondary users when the network is empty is profitable for any price greater than the break-even price. Remarkably, all of our results hold for realistic data traffic models assuming Poisson session arrivals and general flow size distributions. / 2031-01-01
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Vykazování leasingových smluv za využití konceptu převodu práva užíváníHanušková (roz. Zajícová), Daniela January 2014 (has links)
Diploma thesis researches the impacts of methodical processes of showing of leasing contracts of a lessee, which are in programme of convergence discussed by International Accounting Standards Board and the Financial Accounting Standards Board in the USA. Theoretical part of this thesis describes some leasing problems, current and a suggested method of showing leasing of a lessee. Practical part of this thesis focuses on an application of these suggested methodical procedures within some particular leasing contracts. One part of this thesis also contains a view, whether these suggested methodical procedures are suitable for small and medium companies.
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Vykazování leasingu u malých a středních podnikůVašíčková, Barbora January 2015 (has links)
This master's thesis deals with leases accounting in different accounting systems -- specifically comparison to czech accounting rules, IFRS for SMEs and US GAAP. The emphasis is put on leases accounting in small and medium-sized enterprises, therefore I was looking for an ideal way how to account leases within SMEs in Czech republic. An important chapter of this thesis is the process of leases accounting harmonization, which still continues and is trying to make the most faithful image of the company. Practical part of this thesis is made via questionnaire and it deals with an attitude of SMEs in Czech republich to implementation of IFRS for SMEs and to leases harmonization between IFRS and US GAAP.
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Zobrazení nejistoty spojené s leasingovými smlouvami ve finančním výkaznictví nájemceKokrdová, Romana January 2015 (has links)
This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.
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Vliv vykazování leasingu dle ČÚL a mezinárodních standardů účetního výkaznictví IAS/IFRS na strukturu položek rozvahyKlvačová, Hana January 2012 (has links)
No description available.
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