The problem in this study was to discover if the public relations program of the Dallas Petroleum Center was useful in leasing and if the program played a significant role in a leasing increase. The study was carried out by describing the development of the building project, by analyzing the planning and execution of the public relations program, by testing the program's effectiveness, and by drawing conclusions about the program and by making recommendations for this specific program and for office leasing in general. The effectiveness of the program was tested by questionnaires and interviews. The public relations program proved to be an effective tool in leasing office space; and a similar program was recommended for other buildings.

The background for this essay is the problems associated with the previous leasing standard IAS 17, and the implementation of the new, IFRS 16. During the appliance of IAS 17 leasing was either classified as operating- or finance leasing. Here the focus is whether there are similarities in the lease contract to a repayment purchase or not. For finance leases there are similarities to a purchase of the asset, where the lessee shall report both the asset and liability in the balance sheet. Simultaneously neither the asset or liability is reported in the balance sheet when establishing operating leases.The previous standard IAS 17 has received great criticism for allowing the operating leases to be outside the company's accounting, because they have meant that the transparency and reliability of the reported information has been inadequate. Companies that establish operating leases results in misleading key ratios, and may consequently therefore underestimate their financial risks associated with the leased asset. A lower debt ratio may be related to a higher debt financing of the balance sheet.The study is conducted to examine the potential effects the implementation of IFRS 16 has on different industries in Sweden, and how it will affect the key ratios EBITDA, debt, leverage and solidity. Relevant previous literature concerning potential effects in industries will be presented in the theoretical section. The result of the study will there after be presented and analyzed with previous scientific research. / Bakgrunden till denna uppsats är problemen i samband med den tidigare leasingstandarden IAS 17 och införandet av det nya IFRS 16. Under tillämpningen av IAS 17 klassificerades leasingavtal som antingen operationell eller finansiella. Klassificeringen handlar om det finns likheter i hyreskontraktet till ett återbetalningsköp eller ej. För finansiella leasingavtal finns det likheter till ett köp av tillgången, där leasetagaren ska redovisa både tillgång och skuld i balansräkningen. Samtidigt redovisas varken tillgång eller skuld i balansräkningen vid upprättandet av operationella leasingavtal. Den tidigare standarden IAS 17 har fått stor kritik för att de operationella leasingavtalen tillåts vara utanför bolagets bokföring, det har inneburit att insynen och tillförlitligheten hos den rapporterade informationen har varit otillräcklig. Operationella leasingavtal leder till vilseledande nyckeltal och att företagen därmed kan underskatta deras finansiella risker i samband med den hyrda tillgången. En lägre skuldkvot kan vara relaterad till en högre skuldfinansiering från balansräkningen. Studien genomförs för att undersöka de potentiella effekter som IFRS 16 har på olika branscher i Sverige, och hur införandet påverkar nyckeltalen EBITDA, skuldsättning, skuldsättningsgrad och soliditet. Relevant tidigare litteratur om de potentiella effekterna inom branscherna kommer att presenteras i det teoretiska avsnittet. Resultatet av studien kommer därefter att presenteras och analyseras med tidigare vetenskaplig forskning.

Nesta dissertação são analisados os contratos de lease-back perante a lei brasileira. Lease-back é uma modalidade de arrendamento mercantil financeiro em que o vendedor do bem e o arrendatário são a mesma pessoa jurídica. Desde 1930, teorias econômicas, políticas e jurídicas têm debatido a importância de propriedade e controle de bens no capitalismo, sendo hoje geralmente aceito que empresas não precisam ter a propriedade dos ativos para desenvolver suas atividades. Neste contexto, operações de lease-back podem ser usadas pelas empresas como uma fonte alternativa de financiamento, em que se dispõe do direito de propriedade sem perder o direito de usar e fruir dos ativos. O foco desta dissertação consiste em analisar (i) o que é um contrato de lease-back; (ii) os elementos de contratos de lease-back; e (iii) a legalidade de contratos de lease-back perante a lei brasileira, especialmente em vista da proibição do pacto comissório em direitos reais de garantia (penhor, hipoteca e anticrese) e na alienação fiduciária em garantia. / This dissertation analyzes lease-back agreements under Brazilian law. Lease-back is a type of finance lease (arrendamento mercantil financeiro) wherein the seller of the asset and the lessee are the same legal entity. Since 1930s economic, political and legal theories have debated the importance of ownership and control in capitalism and nowadays it is commonly accepted that companies do not need to retain ownership of their assets to develop their business. In this context, lease-back transactions can be used by companies as an alternative source of financing, by disposing of the ownership of their assets without losing the right to use them. The focus of this dissertation is to analyze (i) what is a leaseback agreement; (ii) the elements of lease-back agreements; and (iii) the legality of leaseback agreements under Brazilian law especially in view of potential violation to rules prohibiting pactum commissorium in agreements involving in rem security interests (pledge, mortgage and antichresis) or chattel mortgage (alienação fiduciária em garantia).

Diploma thesis Innominate Contracts in Business Relations deals with a legal basis of innominate contracts in the Czech private law. It focuses mainly on so the called Modern innominate contracts. The purpose of the thesis was to answer whether leasing, factoring and franchising contracts should be codified. Consequently, it aimed to prove or disprove that the Czech legal regulation does not reflect the recent developments in business environment. The thesis is divided into two parts. In the first chapter an analysis is carried out on the legal regulation of innominate contracts in the Czech business law, civil law, labour law and international private law. The legality of innominate contracts and the applicability of an analogy is discussed in this part. Based on the Czech legal regulations and court decisions it was concluded that innominate contracts were valid and that courts may use analogy when deciding on civil or commercial contracts. The second chapter deals with the contents of leasing, factoring and franchising contracts. It concludes that there are reasons against the codification of the above mentioned contracts. The content of an operating leasing agreement very much resembles a rental contract which might be used for this kind of leasing contract.A leasing purchase contract does not present any new answers to issues which had already been dealt with by court decisions. The substance of a factoring contract -- assignment of a receivable is already regulated by the Civil Code. A franchising agreement involves parts of many types of codified contracts and interlocks with multiple legal areas. Moreover, all the above mentioned contracts are challenged by a fast pace of development therefore a codification could hamper the progress or it could become obsolete. Based on the above mentioned facts the thesis concludes that leasing, factoring and franchising contracts should not be codified in the Czech private law as separate contract types and therefore disproves the primary proposition of this thesis and subsequently infers that the Czech legal regulations do not reflect a recent business development.

In the theoretical part I defined leasing. I mainly pointed out advantages and disadvantages, types of leasing, leasing process, tax and accounting aspects. In the practical part I compared three situations when buying a new car. Assignment of lease agreement, new leasing contract and loan financing. I made this comparison on the basis of administrative requirements, taxation and financial performance. On the basis of several methods and considerations I have concluded that the loan is the best way. Assignment of the lease agreement is at first sight very disadvantageous. Leasing is a specific accounting situation, which is often difficult for accountants too. A mistake can be easily made during accounting of leasing operations. Leasing is very complicated mainly from the tax point of view.

Nesta dissertação são analisados os contratos de lease-back perante a lei brasileira. Lease-back é uma modalidade de arrendamento mercantil financeiro em que o vendedor do bem e o arrendatário são a mesma pessoa jurídica. Desde 1930, teorias econômicas, políticas e jurídicas têm debatido a importância de propriedade e controle de bens no capitalismo, sendo hoje geralmente aceito que empresas não precisam ter a propriedade dos ativos para desenvolver suas atividades. Neste contexto, operações de lease-back podem ser usadas pelas empresas como uma fonte alternativa de financiamento, em que se dispõe do direito de propriedade sem perder o direito de usar e fruir dos ativos. O foco desta dissertação consiste em analisar (i) o que é um contrato de lease-back; (ii) os elementos de contratos de lease-back; e (iii) a legalidade de contratos de lease-back perante a lei brasileira, especialmente em vista da proibição do pacto comissório em direitos reais de garantia (penhor, hipoteca e anticrese) e na alienação fiduciária em garantia. / This dissertation analyzes lease-back agreements under Brazilian law. Lease-back is a type of finance lease (arrendamento mercantil financeiro) wherein the seller of the asset and the lessee are the same legal entity. Since 1930s economic, political and legal theories have debated the importance of ownership and control in capitalism and nowadays it is commonly accepted that companies do not need to retain ownership of their assets to develop their business. In this context, lease-back transactions can be used by companies as an alternative source of financing, by disposing of the ownership of their assets without losing the right to use them. The focus of this dissertation is to analyze (i) what is a leaseback agreement; (ii) the elements of lease-back agreements; and (iii) the legality of leaseback agreements under Brazilian law especially in view of potential violation to rules prohibiting pactum commissorium in agreements involving in rem security interests (pledge, mortgage and antichresis) or chattel mortgage (alienação fiduciária em garantia).

The aim of this thesis is to work out a topic regarding airliner acquisition and financing methods. Fleet planning is an important decision-making process because acquiring an aircraft is a capital-intensive investment. There are different methods of acquiring and financing and each of them have its advantages and disadvantages which complies different operational, tactical and strategical needs of an airline. The aim is also to analyze and describe current and forecast situation within the airline industry both globally and regionally. The last part is dedicated to flight fleet management instruments, such as performance, operational, financial metrics and indicators that helps an airline to operate its fleet efficiently, and a case study based upon a real ACMI contract.

This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.

The main goal of this diploma thesis paper is the comparison of different forms of financing the purchase of passenger cars. The first part describes four main ways of financing used most frequently - financial and operating leases, credit/loans and cash financing from company's own cash resources. One part of the paper deals with tax and legislative changes influencing financing of passenger cars and their development in the past years. The final part of the paper compares financial leasing and credit products by two methods: the net advantage of leasing and the method of discounted costs.

Master´s thesis solves the question of financing a new vehicle for selected company by external resources. Specifically, it focuses on the comparison of offers financial leasing and credits from leasing companies. The aim of thesis is to analyze the offer and choose the best for financing new vehicle.