This paper summarizes theoretical aspects of both leasing and cash card and analyses the market of leasing in Lithuania. The paper also presents the activities of JSC „Šiaulių banko lizingas” and the basic leasing management principles in it. The author of the paper presents leasing and cash card as an alternative financial product, thoroughly analyses strengths and weaknesses of it and discusses the possibility to introduce a leasing card as a joint financial product. The paper proves author’s hypothesis that in order to improve leasing services and to make it more accessible to customers JSC „Šiaulių banko lizingas” and SC “Šiaulių bankas” shall introduce a leasing card as a joint financial product.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1949. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 708-721).

Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009

Thesis (M.A.) -- Central Connecticut State University, 2007. / Thesis advisor: Matthew Warshauer. "... in partial fulfillment of the requirements for the degree of Master of Arts in History" Includes bibliographical references (leaves 108-114). Also available via the World Wide Web.

Thesis mainly describes characteristics of lease, its types, advantage, disadvantage, ways of bookkeeping and reporting according to czech law and International Accounting Standards. Thesis includes also illustrative example which shows real leasing contract according to czech law and International Accounting Standards.

0 / SPK / specialcollections@tulane.edu

Residential lease Abstract This thesis aims to analyze the legal aspects of residential lease. This is a continually developing issue, which is dynamic in form both in the doctrinal sector and case law. Its specificity lies in the protectionist nature of the weaker party for which the lessee is generally considered. Since 1. 1. 2014 the enactment of Act. No. 89/2012 Coll., the Civil Code, as amended, there has been a significant balance of rights in certain aspects related to the residential lease, especially in the available options for termination of lease. Given the fact, that the said code is relatively new, the thesis also contains a comparison with the previous Act No. 40/1964 Coll., the Civil Code, as amended. This thesis does not neglect to look at German legislation, when looking for a foreign adaptation, it focuses on institutes close to national law and attempts to make some comparisons between the two. The work itself is divided into six chapters. The first chapter deals with the general legal arrangement of the lease. The individual conceptual features of the lease and the related institutes will be discussed here, and sources are presented in the form of law or case law. The second chapter is focused specifically on the residential lease. The new concepts that the Civil Code has brought about...

Today problems exist with how the leases are recognized in public companies that uses the IFRS. The liability to make lease payments is not recognized as a liability in the balance sheet even though it should according to the current lease accounting standard. There are two different classifications of leases, financial and operational, where the latter means that the liability to make lease payment does not end up in the balance sheet. Today many lease contracts are tailored to be classified as operational to avoid the liability on the balance sheet. The problem described above has for long been known and the international accounting organisations, IASB and FASB, have been working on a solution to the problem for many years. The project’s completion in form of a new standard has been postponed several times and it is currently scheduled for the earliest to entry into service during 2013. This thesis aims at investigating the IASB’s and FASB’s joint project to solve the lease accounting problem and its effects on the Swedish commercial real estate market. The approach adopted in this thesis is to examine the available literature about the problem and the project and to conduct interviews with expert in the field and possible future stakeholder that will be affected. The conclusions of the thesis are that the effects due to the project will mainly be for the lessee and then indirectly for the lessor. The lessees will try to find solutions like shorter leases to avoid the biggest effects of the new standard but to what extent they will avoid these remains uncertain. The lessor will most likely see a higher demand for shorter leases that will increase the risk in the lessors business. This will probably cause higher rental prices for listed companies.

When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital method, which requires the present value of the future lease payments to be recognized on the balance sheet as an asset and a corresponding liability. Both are reduced annually through depreciation and lease payments respectively. The FASB has recently proposed discontinuing the operating method of reporting a lease obligation and allowing only for the capital method to be used. The objective of this study is to examine some of the changes in appearance of financial position that might be brought on by this potential change in reporting standards. The airline industry has been selected to illustrate the effects of capitalizing future operating lease payments on the balance sheet. These future payments under operating leases for companies within the industry are capitalized using two different methods of depreciation. The companies are then ranked in order of proximity to an industry average for eight well known financial ratios. The rankings for each treatment on a given ratio are compared and differences between the expensed ranking and each capitalized ranking are measured and discussed.

<p dir="ltr">This study explores the net return and risk associated with different farmland leases, focusing on the tenant’s perspectives. The types of leases investigated include cash rent, crop-share, and eight flex leases. Utilizing data from a case farm in west-central Indiana and employing the @Risk simulation software, the study assesses the financial performance and risk exposure of each lease type. The study's objectives include evaluating net return and risk through simulation models. Hypotheses suggest crop-share leases exhibit lower tenant risk, cash rent leases present higher tenant risk, and flex leases more effectively distribute risk between tenants and landlords. Results indicate that, for risk-averse operators, crop-share leases prove advantageous, while cash rent leases offer higher net returns at the expense of increased risk. Flex leases provide a balanced alternative, mitigating risk while achieving higher net returns than a crop share lease. Stochastic dominance analysis supports the suitability of crop-share and specific flex leases for various risk preferences. Downside risk analysis emphasizes the importance of considering the lower tails of net return distributions. The crop-share lease consistently demonstrates more favorable downside risk characteristics, making it an appealing choice for risk-averse tenants.</p><p dir="ltr">In conclusion, the study contributes valuable insights into the complexities of farmland leasing, offering a nuanced understanding of the trade-offs between net return and risk for different lease types. The results provide practical guidance for tenants seeking leases aligned with their risk preferences and financial goals.</p>