Log in

Relevant bibliographies by topics / Concept of aircraft leasing / Journal articles

To see the other types of publications on this topic, follow the link: Concept of aircraft leasing.

Journal articles on the topic 'Concept of aircraft leasing'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Concept of aircraft leasing.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Akhmetshin, Elvir, and Kseniya Kovalenko. "Legal regulation of aircraft leasing." MATEC Web of Conferences 239 (2018): 04007. http://dx.doi.org/10.1051/matecconf/201823904007.

Full text

Abstract:

Currently, flights are an integral part of our lives. Sitting in the plane, we trust our lives not only to the crew but also to the aircraft. Today, the requirements for aviation are extremely high. But do not forget that the aircraft on which we fly are often the subject of a lease agreement. And we would like to consider the issues of aviation leasing in this article. In the legislation and the theory of civil law, there are no concepts of the contract of aviation leasing and the contract of leasing of aircraft. The leasing contract for aircraft is a contract in accordance with which the lessor undertakes to acquire into the ownership of the aircraft (plane) specified by the lessee for business or other professional purposes from the seller specified by him and provides the lessee with this property for a fee in a temporary possession and use. The contract may provide that the choice of the seller and the acquired property is determined by the lessor. In doctrine and practice, there is no consensus on the nature of the leasing agreement, nor can scientists agree on the nature of such a treaty: whether it is trilateral or bilateral, or represents two contracts (leasing and delivery). In civil law, one of the most controversial issues is whether the leasing agreement should be considered as an independent type of a civil law contract or a type of lease.

APA, Harvard, Vancouver, ISO, and other styles

2

Rublev, Vladimir Vladimirovich. "Development prospects of budget passenger air transportation market in Republic of Kazakhstan." Vestnik of Astrakhan State Technical University. Series: Economics 2020, no. 2 (June 30, 2020): 70–80. http://dx.doi.org/10.24143/2073-5537-2020-2-70-80.

Full text

Abstract:

The article analyzes the activities of the budget airline Fly Arystan of the Republic of Kazakhstan at the market of passenger air transportation in the low-cost segment. The pricing policies of Fly Arystan airline and the largest European low-cost airline EasyJet (Great Britain) are considered. The data of government support for the development of the budget passenger air transportation market are provided. Based on the Fly Arystan development concept and plans to expand the aircraft fleet there are presented the possible options for expanding the domestic and international route network. The experience of the Russian low-cost airline Pobeda (Aeroflot Group) related to the expansion of the route network is presented. The key factors of the development efficiency of the segment of budgetary passenger air transportation in the Republic of Kazakhstan are measures of state support for updating and expanding the aircraft fleet (subsidizing leasing), modernizing the ground air transport infrastructure, energy self-sufficiency due to the regional production and refining petroleum products, and a favorable geographical position. With the successful of the development of the national system of passenger air transportation the Republic of Kazakhstan may become a leading regional market player. The development priority direction should be the concept of connecting flights through the main hubs (Nur-Sultan, Almaty) in the following areas: the Russian Federation (Southern Federal District, Volga Federal District, Ural Federal District, Siberian Federal District) – the Kyrgyz Republic, the Republic of Uzbekistan , The Republic of Tajikistan. Developing the geography of the budget passenger air transportation, the Republic of Kazakhstan creates favorable conditions for the competition. The development of a network of regional and international destinations supports the system of national and international tourism, the participants of which are enterprises of the small and medium-sized business segment, which contributes to an increase in tax payments to the regional and republican budgets.

APA, Harvard, Vancouver, ISO, and other styles

3

Chen, Wei-Ting, Kuancheng Huang, and Muhammad Nashir Ardiansyah. "A mathematical programming model for aircraft leasing decisions." Journal of Air Transport Management 69 (June 2018): 15–25. http://dx.doi.org/10.1016/j.jairtraman.2018.01.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Raghavan, Sunder, and Bert Zarb. "IMPLICATIONS OF THE NEW ACCOUNTING CHANGES FOR AIRCRAFT LEASING." Journal of International Finance and Economics 18, no. 2 (June 1, 2018): 49–58. http://dx.doi.org/10.18374/jife-18-2.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Lozano, Rodrigo, Angela Carpenter, and Francisco J. Lozano. "Critical reflections on the Chemical Leasing concept." Resources, Conservation and Recycling 86 (May 2014): 53–60. http://dx.doi.org/10.1016/j.resconrec.2014.02.003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Gavazza, Alessandro. "Leasing and Secondary Markets: Theory and Evidence from Commercial Aircraft." Journal of Political Economy 119, no. 2 (April 2011): 325–77. http://dx.doi.org/10.1086/660730.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Zhulyn, O. V., I. I. Nazarenko, N. P. Tesliuk, and V. V. Shturko. "Leasing as a Tool for Innovative Development of Enterprises." Business Inform 7, no. 522 (2021): 195–201. http://dx.doi.org/10.32983/2222-4459-2021-7-195-201.

Full text

Abstract:

In countries with a developed financial market, one can often see the relationship between the level of distribution of financial leasing services and the volume of capital investment and the introduction of innovations in enterprises. In the context of the implementation of the concept of sustainable development and updating of fixed assets for more energy-efficient ones, financial leasing services are gaining special popularity. The article is aimed at comprehensive analyzing of the domestic market of leasing services and developing a mechanism for improving financial leasing services as a tool for innovative development of enterprises. The article considers the concept of financial leasing; the development of the leasing services market in Ukraine is analyzed; the main problems of leasing services provision, as well as their advantages compared to a bank loan are highlighted; the main directions of development of financial leasing services are proposed. As a result of scientific researches, a mechanism for the development of the financial leasing services market as a tool for innovative development of enterprises and financial inclusion in general has been developed. This mechanism provides for: creation of conditions for easy and equal access to the financial services market for all lessors; expanding possible sources of financing for leasing companies; conducting financial statements in accordance with IFRS and risk management system; carrying out measures to improve financial literacy with an emphasis on the advantages of leasing for enterprises, which should contribute to financial inclusion; creation of a balanced policy of taxation of leasing operations and licensing of owners of leasing companies only with impeccable business reputation and fair behavior in the financial services market.

APA, Harvard, Vancouver, ISO, and other styles

8

Ljubojev, Nadežda. "General concept of the law on financial leasing and determination of entities of financial leasing." Glasnik Advokatske komore Vojvodine 81, no. 9 (2009): 103–15. http://dx.doi.org/10.5937/gakv0904103l.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

KUPRIKOV, Mikhail Yu, Lev N. RABINSKIY, and Nikita M. KUPRIKOV. "Business objective for the life cycle of aircraft." INCAS BULLETIN 11, S (August 1, 2019): 153–62. http://dx.doi.org/10.13111/2066-8201.2019.11.s.15.

Full text

Abstract:

A structural-parametric analysis of the development of the global aviation market has been done and by the example of the development of the domestic helicopter industry, it was shown that the main revenue in the life cycle of aviation technology lies in the area of aviation service. The graphical model of the business objective in the development and operation of helicopters shows the need to maximize the service life of aircraft and reduce downtime. One of the forms that show these features was leasing with the inclusion of services in affiliated centers. At the request of the lessee, the leasing company may also provide additional services for advertising, recruitment, etc. Wet lease is mainly used by companies that manufacture special equipment or are engaged in wholesale activities in the field of aviation, i.e. in fact, they are monopolists. One of the ways to diversify sources of income is the sale of licenses for the production and maintenance of helicopters in the framework of the product lifecycle. Lost sales of helicopters for a holding company must be replenished through monopolization of the service and regulation of prices in this market. In general, the provision of service is a high-tech and profitable business. It requires constant monitoring and quality control of services at all stages of the life cycle of a helicopter. Income growth will be associated with an increase in the term and area of the business goal.

APA, Harvard, Vancouver, ISO, and other styles

10

Castellanos Ruiz, Mª José. "Comentarios a las resoluciones de la Dirección General de los Registros y del Notariado de 20 de diciembre de 2016, sobre la inscripción en el Registro de Bienes Muebles de Madrid de varios contratos de arrendamiento financiero sobre aeronaves = Comments to the “resoluciones” of the Dirección General de los Registros y del Notariado of december 20, 2016 on the access to the Chattels Registry in Madrid of several leasing contracts for aircrafts." CUADERNOS DE DERECHO TRANSNACIONAL 9, no. 2 (October 5, 2017): 650. http://dx.doi.org/10.20318/cdt.2017.3894.

Full text

Abstract:

Resumen: Las Resoluciones de la DGRN de 20 diciembre 2016, abordan la cuestión del acceso de tres contratos de arrendamiento financiero de aeronaves al Registro de Bienes Muebles. La DGRN examina toda la normativa aplicable al Registro de Bienes Muebles, especialmente el Real Decreto384/2015, de 22 de mayo, por el que se aprueba el Reglamento de matriculación de aeronaves civiles, pues uno de sus objetivos es la coordinación entre el Registro de Bienes Muebles y el Registro de Matrícula de Aeronaves Civiles. Sin embargo, este Real Decreto no soluciona totalmente los problemas que ya existían, con respecto a la inscripción en el Registro de Bienes Muebles de los contratos de arrendamiento financiero sobre aeronaves, pues siguen siendo de aplicación Leyes obsoletas, como es el caso del art. 180 del Reglamento del Registro Mercantil de 1956.Palabras clave: contratos de arrendamiento financiero, aeronaves civiles, Registro de Bienes Muebles, Registro de Matrícula de Aeronaves Civiles, Real Decreto 384/2015, Reglamento del Registro Mercantil de 1956.Abstract: The “Resoluciones” of the Dirección General de los Registros y del Notariado of December 20, 2016 faces the question of the access to the Chattels Registry of three leasing contracts. The Spanish DGRN examines all the regulations applicable to the Chattels Registry, especially Spanish “Real Decreto 384/2015”, of 22 May, which approves the Regulation of registration of civil aircraft, as one of its objectives is coordination between the Chattels Registry y the Aircraft Registry. However, the “Real Decreto 384/2015” doesn´t completely solve the problems that already existed, with respect to the registration of leasing of aircraft in the Chattels Registry, since they remain applicable obsolete laws, as is the case of art. 180 of the Spanish Regulation of “Registro Mercantil” of 1956.Keywords: leasing contracts, civil aircrafts, Chattels Registry, Aircraft Registry, Real Decreto 384/2015, Regulation of “Registro Mercantil” of 1956.s

APA, Harvard, Vancouver, ISO, and other styles

11

Ryabchuk, P. G. "LEASING ACTIVITY OF INDUSTRIAL ENTERPRISE: CONCEPT, FACTORS, ESTIMATION METHOD." Вестник Алтайской академии экономики и права 2, no. 8 2019 (2019): 168–74. http://dx.doi.org/10.17513/vaael.684.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Lv Fei. "Aircraft Financial Leasing Project Risk Evaluation Using AHP and Grey Comprehensive Algorithm." International Journal of Digital Content Technology and its Applications 6, no. 15 (August 31, 2012): 259–67. http://dx.doi.org/10.4156/jdcta.vol6.issue15.30.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Narkiewicz, Janusz, Marcin Żugaj, Antoni Kopyt, and Sebastian Topczewski. "Aircraft Status Supervision System Concept." Journal of Aerospace Engineering 30, no. 5 (September 2017): 04017058. http://dx.doi.org/10.1061/(asce)as.1943-5525.0000772.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Vasylieva, Tetiana, Liudmyla Zakharkina, and Oleksii Zakharkin. "Financial leasing as financial and credit support for investment activities of enterprises." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 59–68. http://dx.doi.org/10.35774/visnyk2018.04.059.

Full text

Abstract:

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).

APA, Harvard, Vancouver, ISO, and other styles

15

Kuhle, Paul, David Arroyo, and Eric Schuster. "Building A blockchain-based decentralized digital asset management system for commercial aircraft leasing." Computers in Industry 126 (April 2021): 103393. http://dx.doi.org/10.1016/j.compind.2020.103393.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Tarasova, E. V. "ABOUT THE CHEMICAL LEASING ON SPECIFIC EXAMPLES." Toxicological Review, no. 3 (June 28, 2018): 42–48. http://dx.doi.org/10.36946/0869-7922-2018-3-42-48.

Full text

Abstract:

The article provides a review of the literature on the chemical leasing program implemented by UNIDO, the UN Department for industrial development. The advantages and perspectives of this business model in comparison with the classic version are analyzed on specific examples. It is shown that this model is implemented in the framework of the concept of sustainable development.

APA, Harvard, Vancouver, ISO, and other styles

17

Eniola Sule, Olatunji, and Sarat Iyabo Amuni (MRS). "Equipment Leasing as a Source of Finance For Small and Medium Scale Entrepreneurs In Nigeria." International Journal of Management Excellence 2, no. 3 (February 28, 2014): 247–56. http://dx.doi.org/10.17722/ijme.v2i3.110.

Full text

Abstract:

The paper is looking into fund raising through leasing of equipments and machineries rather than purchasing them on cash and carry basis as such having much impact and impart on the working capital of the small and medium scale enterprises. The paper looked into relevant and related studies and came up with the ideas like concept of leasing, types of lease arrangement and Central Bank of Nigeria regulations as to lease for small and medium scale enterprises. The study made use of a self designed questionnaire called ELESOF to get information from respondents and came up with certain conclusions that equipment leasing is very paramount to the survival of organisations and that though the CBN gave the rules to encourage of small and medium scale enterprises through equipment leasing via the commercial banks but this is just an illusion as far as the instruction by CBN to commercial banks.

APA, Harvard, Vancouver, ISO, and other styles

18

Hettige, Nayani, B. A. K. S. Perera, and Harshini Mallawaarachchi. "A framework for adopting green leasing in developing countries: the case of Sri Lanka." Built Environment Project and Asset Management 7, no. 4 (September 14, 2017): 377–87. http://dx.doi.org/10.1108/bepam-11-2016-0059.

Full text

Abstract:

Purpose The purpose of this paper is to identify the enablers and barriers to the adoption of green leasing in Sri Lanka and propose probable solutions. Design/methodology/approach As an in-depth investigation was required, the case study method with a qualitative approach was selected as the research methodology. A documentary review and semi-structured interviews on three selected green buildings were conducted to study their leasing processes. QSR NVivo statistical analysis software was used for the content analysis. Findings Enablers and barriers to the adoption of green leasing under different categories such as those related to processes, institutions and government and also to legal, economic and social factors were determined along with probable solutions identified through a comprehensive framework that was developed. Practical implications The findings can be used as a basis to evaluate the current leasing processes that have adopted this emerging and important approach toward the sustainable operation and management of green buildings. Originality/value The little attention paid to this latest concept makes it important to evaluate the adoptability of green leasing in developing countries. Hence, the determination of key enablers, barriers and solutions was the focal point of this research.

APA, Harvard, Vancouver, ISO, and other styles

19

Kamal, Ashraf M., and Alex Ramirez-Serrano. "Systematic Methodology for Aircraft Concept Development with Application to Transitional Aircraft." Journal of Aircraft 57, no. 1 (January 2020): 179–97. http://dx.doi.org/10.2514/1.c035437.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

TUDOR, George-Aurelian, Ioan Codrut TURLEA, and Elena MITOI. "Considerations on the Advantages of Using Leasing in Small and Medium-Sized Enterprises." Audit Financiar 19, no. 163 (July 29, 2021): 587–98. http://dx.doi.org/10.20869/auditf/2021/163/021.

Full text

Abstract:

Throughout the evolution of our society, accounting has played an important and sometimes decisive role in making or influencing certain decisions. Accounting research can provide social and cultural studies with important insights into how society and culture is produced and shaped by calculations, technologies and management control practices. An exciting challenge and opportunity for young researchers is to explore the role and impact of accounting in companies as well as in non-governmental organizations, given the many times when the issue of further reform has arisen because of sensitive events in the lives of companies. Increasing quality criteria as well as lowering costs by using leasing as a form of financing has generated part of the evolution of modern society. Thus, the management of companies has constantly had to establish new and new strategies to bring companies to our reputation and esteem through higher performance indicators than in previous periods. The main objective of the article is to understand the concept of leasing financing, to get familiar to the use of leasing, also to validate the hypothesis that leasing means a good manner of financing for small and medium enterprises using a variety of different strategy of economic development and obtaining economic benefits, having as a start point a right interpretation of accounting politics highlighting the true and fair view of the company. In order to validate the hypothesis that leasing is a factor of economic growth, the authors conducted a questionnaire consisting of nine questions in which respondents expressed their opinion on leasing as a form of financing. Following the study, the authors concluded, within the sample analyzed, that the use of leasing is a factor of economic growth, having as a start point the company development strategy, and also, the risk appetite of the shareholders. Also, using the leasing as a manner of finance offered the opportunity for a quickly technological growth and real appearing of the modern historical challenge - globalization.

APA, Harvard, Vancouver, ISO, and other styles

21

Gelirli, Nalan. "Analysis of financial implications due to the absence of indigenous aircraft leasing enterprise in Turkey." Pressacademia 8, no. 4 (December 30, 2019): 235–46. http://dx.doi.org/10.17261/pressacademia.2019.1167.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

BEVZENKO, R. S. "THE ESSAY ON A DOCTRINE OF TITLE-BASED SECURITY DEVICE." Civil Law Review 21, no. 2 (July 12, 2021): 9–87. http://dx.doi.org/10.24031/1992-2043-2021-21-2-9-87.

Full text

Abstract:

The paper deals with the concept of title-based security. The author examines the substance of the concept and its historical roots. The problems of repurchase agreements, retention of title, assignment with the security purposes and financial leasing are analyzed. The author is paying special attention to the bankruptcy issues, e.g. the insolvency of the provider of the security and the security creditor.

APA, Harvard, Vancouver, ISO, and other styles

23

Ryabchuk, P. G. "LEASING POTENTIAL OF AN INDUSTRIAL ENTERPRISE: CONCEPT, METHODS OF ASSESSMENT AND MANAGEMENT." Вестник Алтайской академии экономики и права 2, no. 11 2019 (2019): 142–46. http://dx.doi.org/10.17513/vaael.832.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

PRISACARIU, Vasile, Cătălin CIOACĂ, and Mircea BOȘCOIANU. "CONSIDERATION REGARDING OF THE AIRCRAFT INNOVATIVE CONCEPT." Review of the Air Force Academy 16, no. 3 (December 19, 2018): 5–12. http://dx.doi.org/10.19062/1842-9238.2018.16.3.1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Nesterenko, G. I. "The concept of safety of aircraft structures." Journal of Machinery Manufacture and Reliability 38, no. 5 (October 2009): 516–19. http://dx.doi.org/10.3103/s1052618809050197.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Holmes, Bruce J., Michael H. Durham, and Scott E. Tarry. "Small Aircraft Transportation System Concept and Technologies." Journal of Aircraft 41, no. 1 (January 2004): 26–35. http://dx.doi.org/10.2514/1.3257.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Turiak, Marek, Alena Novák Sedláčková, and Andrej Novák. "Flight Recorders - Alternative Concept for Commercial Aircraft." MAD - Magazine of Aviation Development 3, no. 16 (October 15, 2015): 32–36. http://dx.doi.org/10.14311/mad.2015.16.08.

Full text

Abstract:

This paper deals with the issue of deployable flight data recorders. It gives an insight into pros and cons of this solution based on experience gained in military application. Advantages of such solution are at least worth considering as they may help reduce the number of accidents and save lives in the first place. And should the accident happen the location and extraction of evidence is much easier.

APA, Harvard, Vancouver, ISO, and other styles

28

Zavyalova, E. B., and I. V. Linev. "LEASING AS FORM OF STATE-PRIVATE PARTNERSHIP." MGIMO Review of International Relations, no. 4(31) (August 28, 2013): 251–56. http://dx.doi.org/10.24833/2071-8160-2013-4-31-251-256.

Full text

Abstract:

In economy of a number of foreign countries alternatively privatizations of objects, the publicprivate partnership (PPP) concept is widely applied. Interaction of the state and business is characteristic feature of modern mixed economy. The specified partnership is realized with use of diverse models and can accept various forms. The task consists in choosing such form (a legal ground of realization of concrete model) at which PPP will be the most rational and effective. The leasing possessing financial, investment, organizational and operational, service, practical and other advantages, represents one of the most acceptable PPP forms, for realization in modern conditions of domestic economy. The specified advantages of the parties of the contract of leasing and its fundamental difference from the rent, being that when leasing the private sector, entering partnership with the state, not only applies administrative skills, but also invests the capital, are preconditions for its widespread introduction. At the same time, as a whole positive dynamics of development of the market of leasing in the Russian Federation has no steady character. The situation can be broken if return of invested funds is guaranteed to the investor (including foreign) and it will have an opportunity to profit. As the option of a solution is offered to apply non-standard approaches at implementation of leasing operations, in particular - with scoring use. It is necessary to emphasize that application of scoring most effectively when the leasing market is on lifting and demanded there is an efficiency of an assessment of the project and a standart of procedures, and the speed of service of the participants of the leasing contract plays one of leading roles. This advantage, becomes a shortcoming at the current situation in the market when more weighed assessment of risks is required, and for this reason skoring models demand continuous completion and updating with frequency of times in one and a half-two years. Leasing application as the PPP forms, not only the professional experience, effective management, flexibility and efficiency in decision-making will provide, ability to innovation, but also will provide serious investment activity. It in turn will allow to introduce new equipment and more effective technologies, to create the new enterprises, on a labor market to increase demand for highly skilled workers.

APA, Harvard, Vancouver, ISO, and other styles

29

Svoboda, P. "New approaches to the operative leasing accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 7 (July 20, 2010): 341–48. http://dx.doi.org/10.17221/43/2010-agricecon.

Full text

Abstract:

: In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting. Contrary to most national regulations, the current solution of the IAS and US GAAP require a completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to the manipulation of recording according to the requirements and intents of the recording entity. This contribution analyzes the advantages and disadvantages of some discussed procedures, in particular of those which could replace the current standards in the future (recording based on the use of the concept of right to use), and various effects on the report on the financial situation and profit or loss development when using the current methods or the newly suggested methods during the existence of leasing. The impact is demonstrated on a specific example of business premises leased by an entity conducting business in agriculture. We also focus on different approaches of the IASB and FASB to some related issues, for example concerning the update of the applied incremental interest rates, the conditioned parts of rent and the guarantees for the residual value.

APA, Harvard, Vancouver, ISO, and other styles

30

Sharma, Vaibhav. "Fanwing Aircraft- Scope as an Agricultural Aircraft." International Journal for Research in Applied Science and Engineering Technology 9, no. VIII (August 15, 2021): 603–7. http://dx.doi.org/10.22214/ijraset.2021.37436.

Full text

Abstract:

The objective of this paper is to apply the concept of fan wing to agricultural aircrafts which are conventionally fixed wings aircrafts or multi-rotor drones. Fan wing is capable of producing good amount of lift at a sufficiently low speed without stalling, thus is apt for agricultural processes of irrigation, spraying pesticides, etc. Fan wing has a special ability that it doesn’t stalls (for the practical range of AOA), making this spraying method reliable. A fanwing aircraft is modelled using CATIA V5 and the flow visualizations for the same are performed on the ANSYS. This aircraft is then compared with three different existing agricultural aircrafts on different parameters, namely payload capacity, work efficiency and ease of operation. The comparison shows that such fanwing vehicle is a good substitute over the conventional fixed wings and multi-rotor drones.

APA, Harvard, Vancouver, ISO, and other styles

31

Kharchenko, Volodymyr, Valeriy Chepizhenko, Svetlana Pavlova, and Wang Bo. "INNOVATIVE CONCEPT OF SYNERGETIC AIR TRAFFIC MANAGEMENT UNDER POLYCONFLICTS." Aviation 18, no. 4 (December 22, 2014): 185–92. http://dx.doi.org/10.3846/16487788.2014.985473.

Full text

Abstract:

A new concept of the synthesis of a synergetic regulator for the control of difficult multidimensional aircraft in polyconflict conditions is offered in the article. The basic idea of control synthesis is the use of self-organization properties of real physical systems for the formation of algorithms for the synergetic regulator operation. This approach allows solving the problem of the high dimensionality of the regulator for aircraft in polyconflict conditions and provides aircraft control in real time. The synergetic approach offered by the authors allows minimising the expenditure of energy for conflict avoidance between aircraft and supports the guaranteed safety level of their motion.

APA, Harvard, Vancouver, ISO, and other styles

32

Kuranov, A. L., and E. G. Sheikin. "Magnetohydrodynamic Control on Hypersonic Aircraft Under "Ajax" Concept." Journal of Spacecraft and Rockets 40, no. 2 (March 2003): 174–82. http://dx.doi.org/10.2514/2.3951.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Kosyanchuk, Vladislav, Nikolay Selvesyuk, Eugene Zybin, Rashit Khammatov, and Sergey Karpenko. "The Concept for Information Security of Aircraft Equipment." Voprosy kiberbezopasnosti, no. 4(28) (2018): 9–20. http://dx.doi.org/10.21681/2311-3456-2018-4-9-20.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Bijewitz, Julian, Arne Seitz, Mirko Hornung, and Askin T. Isikveren. "Progress in Optimizing the Propulsive Fuselage Aircraft Concept." Journal of Aircraft 54, no. 5 (September 2017): 1979–89. http://dx.doi.org/10.2514/1.c034002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Marcus, Carina, and Martin Räf. "Detection Chain Model Designed for Aircraft Concept Development." Journal of Aircraft 56, no. 5 (September 2019): 1942–50. http://dx.doi.org/10.2514/1.c034930.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Recktenwald, Bryan, Gilbert L. Crouse, and Anwar Ahmed. "Experimental Investigation of a Circular-Planform Concept Aircraft." Journal of Aircraft 47, no. 3 (May 2010): 887–94. http://dx.doi.org/10.2514/1.46149.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Janic, Milan. "Concept for Prioritizing Aircraft Operations at Congested Airports." Transportation Research Record: Journal of the Transportation Research Board 2106, no. 1 (January 2009): 100–108. http://dx.doi.org/10.3141/2106-12.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Fidell, Sanford, Nicolaas Reddingius, and Steven Hodapp. "The concept of audibility‐based aircraft noise contours." Journal of the Acoustical Society of America 87, S1 (May 1990): S11—S12. http://dx.doi.org/10.1121/1.2027879.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Rogalski, Tomasz, and Robert Wielgat. "A concept of voice guided general aviation aircraft." Aerospace Science and Technology 14, no. 5 (July 2010): 321–28. http://dx.doi.org/10.1016/j.ast.2010.02.006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Lei, Yu Yao, Wei Zhi Jiang, Bo Gao, and Wei Zhu. "Modeling of Anti-Aircraft Weapon Systems Cooperative Guidance for Anti-Aircraft Missile." Applied Mechanics and Materials 719-720 (January 2015): 504–13. http://dx.doi.org/10.4028/www.scientific.net/amm.719-720.504.

Full text

Abstract:

The handing over of cooperative guidance is a new problem of network anti-aircraft missile weapon system. The goal is to change the un-matching status which damage zone of one missile and guidance zone of one radar. Some articles are about of this issue but the research is not in-depth. This article provided a detailed analysis of the components of anti-aircraft missile system and engagement flow. It gives some definition and concept of cooperative guidance. The AAWS (Anti-aircraft Weapon System) for AAM (Anti-aircraft Missile) cooperative guidance model is established. It contains concept model of system, coordinate transaction model, errors model and radar tracking probability model. Radom errors are simulated. The Monte-Carlo method is used to have the relationship between errors and cooperative guidance ship probability. The reliable of cooperative guidance model is proved by simulation, which established in this paper. The results of error analysis can be used for precision controlling.

APA, Harvard, Vancouver, ISO, and other styles

41

Lin, Bin, Dong Song, and Zhiyue Liu. "A Model of Aircraft Support Concept Evaluation Based on DEA and PCA." Journal of Systems Science and Information 6, no. 6 (December 10, 2018): 563–76. http://dx.doi.org/10.21078/jssi-2018-563-14.

Full text

Abstract:

Abstract With the vigorous development of equipment manufacturing industry in China, higher requirements to the equipment supportability are put forward. How to evaluate the supportability of equipments (especially the aviation equipment-aircraft) objectively and correctly is the problem to be solved in the development of aviation equipments construction, demonstration and battle application. Aimed at the needs of the supportability analysis of complex equipment systems-aircraft, a model of aircraft support concept evaluation based on DEA (data envelopment analysis) and PCA (principal component analysis) is proposed. The model is used to evaluate a certain aircraft support concept. The process and the results of evaluation show that proposed model is feasible and effective. The model is suitable for advanced aircraft support concept evaluation. The feasibility and effectiveness of the proposed model is verified by the analysis of the evaluation results. This method is applicable to the evaluation of aircraft support concepts.

APA, Harvard, Vancouver, ISO, and other styles

42

Pugacheva, Anna, Marseille Hakimullin, Marat Badrutdinov, Svetlana Kashina, and Aleksandr Lunev. "Civil law regulation of investments in the digital infrastructure of the construction industry." E3S Web of Conferences 274 (2021): 06004. http://dx.doi.org/10.1051/e3sconf/202127406004.

Full text

Abstract:

Civil law regulation of investments combines regulations from different industry sectors and is characterized by its complexity. An efficient type of investment in the digital infrastructure of the construction industry is a financial lease. The purpose of the study is to characterize the civil law regulation of a financial lease. The methodological basis was the technical and legal method that ensures the effectiveness of the analysis of civil law regulation of a financial lease, the adequacy of the assessment of concepts and legal structures. The following results of the study have been obtained: the content of the international financial leasing transaction and the essence of a financial lease in Russia have been determined; particular aspects of the implementation of the UNIDROIT Convention in Russia have been identified. The content of the international financial leasing transaction reflects a threeway process with the participation of the equipment seller, lessor and lessee, who are linked by a supply contract and a lease contract. In Russian legislation, the term «financial lease» is used. The essence of a financial lease reflects both a lease contract with elements of sale in conjunction with the purchase option and the type of secured financing. Particular aspects of the implementation of the UNIDROIT Convention in Russia are due to different terminology and are associated with cross-border leasing. A draft federal law is undergoing a regulatory impact assessment, which provides for the introduction of a financial lease concept. Civil law regulation of leasing relations will ensure the effectiveness of attracting investments in order to improve the digital infrastructure of the construction industry.

APA, Harvard, Vancouver, ISO, and other styles

43

Chen, Min, Zihao Jia, Hailong Tang, Yi Xiao, Yonghang Yang, and Feijia Yin. "Research on Simulation and Performance Optimization of Mach 4 Civil Aircraft Propulsion Concept." International Journal of Aerospace Engineering 2019 (January 14, 2019): 1–19. http://dx.doi.org/10.1155/2019/2918646.

Full text

Abstract:

Supersonic civil aircraft is of a promising area in the development of future civil transport, and aircraft propulsion system is one of the key issues which determine the success of the aircraft. To get a good conceptual design and performance investigation of the supersonic civil aircraft engine, in this article, a fast, versatile as well as trust-worthy numerical simulation platform was established to analyze the Mach 4 turbine-based combined cycle (TBCC) engine concept so as to be applied to the supersonic civil aircraft. First, a quick and accurate task requirement analysis module was newly established to analyze the mission requirement of the Mach 4 supersonic civil aircraft. Second, the TBCC engine performance simulation model was briefly presented and the number of engines on the supersonic civil aircraft was analyzed, considering single engine inoperative. Third, the Stone model and the DLR method were investigated to estimate the engine jet noise and the NOx emission of the Mach 4 supersonic civil aircraft. Finally, a multiobjective optimization tool made up of a response surface method and a genetic algorithm was developed to optimize the design parameters and the control law of the TBCC engine, in order to make the Mach 4 supersonic civil aircraft engine with better performance, lower noise, and lower emissions. The uniqueness of the developed analysis tool lies in that it affords a numerical simulation platform capable of investigating the task requirement analysis module of the supersonic civil aircraft, engine jet noise prediction model, and the NOx emission prediction model, as well as a multiobjective performance optimization tool, which is beneficial for the conceptual design and performance research of Mach 4 supersonic civil aircraft’s propulsion system.

APA, Harvard, Vancouver, ISO, and other styles

44

Olejnik, Aleksander, Stanisław Kachel, Robert Rogólski, and Jarosław Milczarczyk. "The concept and methodical assumptions for the development of dynamically scaled aircraft model (passenger aircraft)." MATEC Web of Conferences 304 (2019): 02010. http://dx.doi.org/10.1051/matecconf/201930402010.

Full text

Abstract:

The article describes the concept of scaled model and its application in the process of real aircraft prototyping. Computer simulations of aerodynamic flows are commonly used in the design of aircraft. Numerous data on the characteristics of an airplane can be obtained using tunnel tests of geometry scaled models. To get complete information in extreme or unstable conditions, dynamically scaled models are tested. The scaled model is reduced model of the real airplane which has specific qualities similar to real aircraft qualities and these relations are strictly defined with characteristic similarity numbers (factors). The paper presents methodology for determining scale factors in relation to geometric, aerodynamic and structural properties (mass, stiffness) of the aircraft. The methodology was presented on the example of passenger aircraft (Tu-154M) model developed in Faculty of Mechatronics and Aerospace of the Military University of Technology (FMA MUT Warsaw, PL).

APA, Harvard, Vancouver, ISO, and other styles

45

Liscouet-Hanke, Susan, Arash Shafiei, Luiz Lopes, and Sheldon Williamson. "Proof-of-concept analysis of a supplemental solar power system for aircraft." Aircraft Engineering and Aerospace Technology 90, no. 8 (November 5, 2018): 1295–304. http://dx.doi.org/10.1108/aeat-08-2017-0189.

Full text

Abstract:

Purpose This paper aims to analyze the viability of a solar power system as a supplemental power source for commercial and business aircraft. Design/methodology/approach First, a model is established to estimate the potential available power from suitable aircraft surfaces for various meteorological conditions, ground and flight mission characteristics. A proposed aircraft system architecture and an associated parametric conceptual sizing model are presented. This supplemental solar power system sizing model is integrated into an aircraft multidisciplinary design optimization environment to evaluate the aircraft-level impact on mission fuel burn. A parametric study for a business jet aircraft is performed to analyze various solar cell types and power densities for converters. Trade-off studies are performed between efficiency and weight. Findings Considering today’s efficiency and power-to-weight ratio of the system components, overall fuel burn reduction can be achieved. Therefore, the technology development work can start now to target short to mid-term applications. In addition, promising system integration scenarios are identified, such as the use of solar power for autonomous operation of the air conditioning system on ground, which yield potential further benefit. In conclusion, a supplemental solar power system seems a promising candidate for more efficient aircraft operation. Originality/value The presented novel supplemental solar power system architecture concept and its foreseen aircraft integration show potential benefits for near term applications. The results show that the break even for this technology is already reached and therefore build the foundation to further investigate the technology integration challenges. Clear directions for future research and development are outlined enabling the advancement of the technology readiness level.

APA, Harvard, Vancouver, ISO, and other styles

46

Rahman, Luthfi, Asep Dede Kurnia, Saepul Bahri, and Ahmad Ali Sopian. "Tinjauan Ekonomi Syariah Dalam Sewa Menyewa Produk IndiHome Di PT. Telkom Kandatel Purwakarta." EKSISBANK: Ekonomi Syariah dan Bisnis Perbankan 5, no. 1 (June 29, 2021): 98–113. http://dx.doi.org/10.37726/ee.v5i1.105.

Full text

Abstract:

Telkom is a state-owned company engaged in telecommunications and network services in the territory of Indonesia. One of the products from Telkom is IndiHome. In IndiHome, the company's agreement system with consumers is to rent tools or devices for consumers to use to connect with IndiHome, then consumers pay monthly to extend the lease. Based on the basic provisions of the theory in Islam that leasing is a form of muamalah activity in meeting the needs of human life, in the sharia economic concept, leasing is called (al-ijarah), which has the pillars and conditions that become the legal provisions of the ijarah contract. The purpose of this study was to determine the practice of renting IndiHome at PT. Telkom Indonesia Kandatel Purwakarta and to find out an overview of the sharia economy in leasing indihome products at PT. Telkom Kandatel Purwakarta. The type of research used is field research, while the approach used in this research is a descriptive-qualitative approach. The mechanism used in leasing IndiHome has provisions according to company procedures. The transaction process is carried out with customer registration via offline, carried out directly and online through the My IndiHome application and Call Center to PT.Telkom and if viewed in the sharia economy, IndiHome leases are included in leases that are not in accordance with the provisions of the Fatwa of the National Sharia Council of the Ulama Council. Indonesia No. 112/DSN-MUI/IX/2017, including those related to mu'jir provisions that are not legally competent, provisions on benefits of objects that cannot be leased back and unclear rental times.

APA, Harvard, Vancouver, ISO, and other styles

47

Gamble, Lawren L., and Daniel J. Inman. "Yaw Control of a Smart Morphing Tailless Aircraft Concept." Advances in Science and Technology 101 (October 2016): 127–32. http://dx.doi.org/10.4028/www.scientific.net/ast.101.127.

Full text

Abstract:

Aircraft morphing with regard to UAVs has recently gained incredible momentum; however, only a limited amount of research has been conducted on its effect on tailless aircraft. This is partly due to aerodynamic compromises such as directional instabilities that arise in the absence of a vertical stabilizer. Yet birds readily adapt to adverse flight conditions without vertical stabilizers and are unhindered with respect to stability and maneuvering due to their smooth continuous shape change and rapid muscle response. This research, motivated by the discrepancy between manmade and natural flight designs, investigates the aerodynamic effects of a smart morphing horizontal tail exhibiting bending-twisting coupling for yaw control on a bio-inspired aircraft. The structural response due to actuation was determined using Abaqus and coupled with a Reynolds-averaged-Navier-Stokes turbulence model for a low-Reynolds-number fluid analysis of the deformed shape. The morphing tail was simulated as piezoelectric Macro Fiber Composites with oriented PZT rods. Directional moment and stability derivative are presented to gain insight into the effect of the morphing horizontal tail on yaw control.

APA, Harvard, Vancouver, ISO, and other styles

48

Eek, Magnus, Robert Hällqvist, Hampus Gavel, and Johan Ölvander. "A Concept for Credibility Assessment of Aircraft System Simulators." Journal of Aerospace Information Systems 13, no. 6 (June 2016): 219–33. http://dx.doi.org/10.2514/1.i010391.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Wang, Ta-Chung, and Ting-Chang Chen. "Arrival and Departure Aircraft Scheduling with Turbulence Interaction Concept." Journal of Aircraft 53, no. 5 (September 2016): 1201–10. http://dx.doi.org/10.2514/1.c032907.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Malone, Brett, and W. H. Mason. "Aircraft concept optimization using parametric multiobjective figures of merit." Journal of Aircraft 33, no. 2 (March 1996): 444–45. http://dx.doi.org/10.2514/3.46960.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!