Article Excerpt: For many years, operating leases have been an easy, legal and GAAP approved way of keeping debt off the balance sheet…..

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The study follows the "contract theory" to establish a model of a classification system for certification under the Lease of agricultural products for the design contract. In addition to show the optimal lease¡¦s prices and classification standards for certification of the determining factors, an important phenomenon, this model can be used to interpret, Lease contract with a decline in transaction costs discount and gradually disappear from the market.

This work deals with the characteristics of a loan, finance leases and operating leases. It follows up their differences and tax implications. The aim of this study is to choose the best loan or lease for acquisition of fixed assets in company AZ s.r.o. It should certify or refuse presumption the operating lease to be the best variant for its purchase.

Form and requisites of termination of the residential lease Abstract The thesis targets the form and requisites of notice of termination of a residential lease in the light of the requirements arising from both the general regulation of legal acts and the general regulation of the lease to the specifics of the special regulation of the residential lease. The thesis is divided into eight chapters, the first of which deals with the notice in the light of general regulation of the lease (the author chose to devote this a separate chapter since he believes that this will achieve greater clarity). It describes both the legal regulation exclusive to renting in general, as well as legal regulation common to a residential lease. The second chapter deals with the form of termination, ie the requirement of a written form. This chapter separately describes both elements of the written form - written document and signature. Concerning the scope of this issue, a separate third chapter was devoted to the service of the notice, which seeks to present all conceivable situations that may arise during the service of the notice. Due to the scope of the issue (as well as due to the specific nature of the problem), the fourth chapter devoted to electronic notice was set aside as a separate one. The author considers this chapter...

This diploma thesis is focused on long term assets financing with focus on most commonly available forms of financing through leasing and bank loan. Objective of this diploma thesis is decision about choosing more profitable form of long term assets financing through various methods of decision making.

The topic of the diploma thesis is residential lease as one of the most frequent civil law obligations. The work focuses on the comparison of the legal position of the lessor and lessee by means of analysing the lease institutes and individual rights and obligations of the above- mentioned subjects. The aim of the diploma thesis was to answer the question which of the subjects in fact have a better legal position. The diploma thesis is divided into four main parts. All parts emphasise the Czech legislation contained in the Civil Code but all of them also include a foreign excursion that offers an insight particularly into German and Québec legislation. The first part focuses on introducing the general term lease and its conceptual features aiming to introduce the topic as broadly as possible. Attention is then given to defining the term apartment, housing need, subjects of lease and an overview of their rights and obligations. Space is also given to the institute of a lease agreement itself and its formalities. The first part is concluded with provisions laying down the protection of the lessee under rubric Prohibited Arrangements. The second part of the work focuses on analysing the lease obligation, especially rent and security deposit. The question also discussed is routine maintenance, minor...

This study explores the accessibility of prime retail space to start-up retailers from the landlord’s perspective. The purpose of this study is to determine the degree to which prime space is accessible to start-ups retailers. The study also aims to identify the factors influencing start-up access to prime space, the strategies used by start-ups to access prime space and the criteria by which landlords evaluate these start-ups. The study followed an inductive, qualitative approach. Ten in-depth interviews with leasing decision makers were conducted. The interviews were summarised and the data units therein categorised. The categories were then analysed and testable propositions were developed from these emergent categories. By applying analytic induction in light of the theory base, a set of explanatory models were derived. The study finds that prime retail space is not easily accessible by start-ups. However, it also provides a deeper understanding of the context in the form of a set of explanatory models for the phenomena observed. Armed with this understanding, start-ups can modify their approach and vastly improve their access to prime space. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted