Academic literature on the topic 'Creation of leasing'
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Journal articles on the topic "Creation of leasing"
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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.
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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.
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Dyakonova, V. A., and N. B. Ershova. "The role of leasing companies in the economy of the Russian Federation." Vestnik Universiteta, no. 2 (April 7, 2019): 87–94. http://dx.doi.org/10.26425/1816-4277-2019-2-87-94.
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Increased production and investment in order to meet growing demand are necessary for the sustainable development of the economy. Leasing, as a tool, can significantly help in the implementation of these tasks. It is a signifi factor in economic growth, contributing to an increase in the production volume of goods and services through the creation of new production capacities and the attraction of investment resources. A comparative characteristic of leasing in Russia and other countries of the world has been introduced in the article, the current situation on the Russian market and its expected development in the future is described, the diff rences between leasing and rental relationship have been revealed.
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CHEBERAKO, Oksana, and Oksana HNATYUK. "LEASING SERVICES IN FOREIGN COUNTRIES: EXPERIENCE FOR UKRAINE." WORLD OF FINANCE, no. 1(62) (2020): 118–27. http://dx.doi.org/10.35774/sf2020.01.118.
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Introduction. Lack of direct investment has recently forced entrepreneurs to resort the other forms of investment, which makes it relevant to study one of these forms – leasing. The rapid development of leasing activities in foreign countries is due to the fact that it is an advanced method of logistical support of business activity. Due to its advantages, leasing gives wide access to advanced technologies and technologies to business entities. Influencing the macroeconomic dynamics in the country, it activates the process of investment and renewal of fixed assets, creates new jobs, promotes the development of the national economy. The purpose is to study the trends of leasing development in the world and to offer the basic directions of introduction of foreign experience in domestic practice. Methods. The historical, analytical, empirical, inductive-deductive, comparative research methods to implement the principle of objectivity of scientific presentation have been used. Results. The article examines foreign experience and legal support for the development of leasing services. Revealed, globalization, specialization, consolidation, the formation of strategic alliances are the modern tendencies of dynamic development of the world market of leasing services. Conclusions. Suggestions have been made on the need to introduce the foreign experience of leasing development in Ukraine through the improvement of the legislative base, its harmonization with international norms, the creation of infrastructure of the leasing services market, the development of the guarantees system and insurance. Leasing items, that increase banks’ interest through the system of long-term loans, are substantiated.
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Mhitaryan, Aram. "Leasing as an effective tool for agricultural financing: within the example of Armenia." Agrarian Bulletin of the 206, no. 03 (May 14, 2021): 81–91. http://dx.doi.org/10.32417/1997-4868-2021-206-03-81-91.
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Abstract. Through the decades’ Armenian agriculture doesn’t have sufficient growth. Technologies and methodology used by farmers are not sufficient for modern production creation. Financing system of rural areas are less effective as lack of stable income and low-price collateral doesn’t let banking institutions to actively finance the sector. The main purpose of this study is to define problems of agricultural financing and determine leasing as an effective tool for agricultural financing. Methodology of this study is based on quantitative analysis among farmers and other borrowers to take out leasing role in financing process and other relevant issues. Empirical data analysis of different countries’ experience and survey among local rural habitants were made to identify the most effective tools of agricultural financing. As a result, lack of effective financial and technological assistance has identified as an obstacle of agricultural development in Armenia. The importance of agriculture in the development of the country's economy was substantiated. The importance of public awareness in increasing the applicability of leasing has been identified. As a scientific novelty, the thesis of leasing as an effective financial tool for agricultural lending has been proven. The specifics of leasing efficiency for agricultural lending are explained. Absence of collateral as the only advantage of leasing was rejected.
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Linev, I. V. "Application of Securitization of Leasing Assets." MGIMO Review of International Relations, no. 2(35) (April 28, 2014): 123–29. http://dx.doi.org/10.24833/2071-8160-2014-2-35-123-129.
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Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or) more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of all, stomatology), training, video the equipment, and also a car, motor-equipment, towers of cellular communication production of heavy mechanical engineering and computers. The essence of securitization of leasing assets consists in isolation of streams of leasing payments from risk of bankruptcy of the leasing company. As the considered mechanism has the greatest development in the USA, so far as consideration of experience of its application in this country is represented especially actual. The special attention is deserved by a question of decrease in credit risk of the investor. External and internal providing is applied to its decision in different types. Interest of participants in securitization of leasing assets consists in distribution of risks between them, emergence of a new source of financing, depreciation of attracted resources, increase of liquidity of a leasing portfolio and optimization by management by balance of the enterprise. Appeal of this tool to the leasing company in a case when it has no available own funds for business development, represents separate interest. Securitization allows the leasing company to expand sources of attraction of the capital and to receive a reserve for the future, and also to broaden the sphere of options of activity and to give it new opportunities for financing of projects. Widespread introduction of schemes of securitization in practice of the Russian leasing business, requires development, and on some aspects -creation of the corresponding legislative base. In the conditions of a tendency observed around the world to broad use of this tool, which gives a powerful impulse to development both bank, and real to sectors, Russia cannot stand aside from this process.
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Lubonja, Fatjola, Blerina Gjylameti, and Sllavka Kurti. "Financial leasing in Albania and the impact that internal factors of a SME would have on the probability to be financed by lease." Central European Economic Journal 6, no. 53 (May 26, 2020): 189–98. http://dx.doi.org/10.2478/ceej-2019-0015.
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AbstractSmall- and medium-sized enterprises (SMEs) are the backbone of the economy and their need to be financed remains one of the most discussed topics in the business world (World Bank, 2014; IFC, 2010). Financial leasing is a midterm financial instrument mainly used for the procurement of machinery, equipment, tools and/or property (IFC, 2009). Although the financial leasing in Albania started in 2001, this form of business financing has experienced difficulties in spreading, getting recognised and being used by the public in Europe which is different from other countries. About 19 years after the creation of the first leasing companies, this financing option continues to be used at a low scale by businesses and individuals and it remains segmented into the market despite its large potential and the need for financing similar to SMEs. Why is financial leasing not yet used in Albania and which are some of the factors that would influence its use in the future? The purpose of this article is to identify the reasons of why the financial leasing market in Albania is in stagnation and understand some of the factors that influence the demand from a SME to be financed through lease. To achieve this and understand firms’ behaviour, questionnaire has been distributed to companies that have used lease to finance their asts and those that have never used it before. The model used to analyse the results of the questionnaires is the logistic regression. As we will see through the article, factors in need for financing by SMEs or the knowledge firms have about leasing have a direct impact on the possibility of firms to use lease.
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P.Y., Leonov, and Epifanova O. A. "Optimization of Taxes as a Factor of Money Laundering." KnE Social Sciences 3, no. 2 (February 15, 2018): 341. http://dx.doi.org/10.18502/kss.v3i2.1562.
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The optimization of the tax base remains a serious challenge for any business entity. At the same time, the challenge to keep economic activities in the legal field remains no less urgent. This paper deals with the issues of optimizing profit tax. Such methods of the tax optimization as the creation of various reserves, depreciation savings, leasing operations are analyzed. Special attention is paid to such negative phenomena as predicate offences. Their features are described, as well as the possible consequences of their commitment.
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Vandegraft, Douglas L. "A Boundary Delineation System for the Bureau of Ocean Energy Management." Proceedings of the ICA 1 (May 16, 2018): 1–5. http://dx.doi.org/10.5194/ica-proc-1-118-2018.
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Federal government mapping of the offshore areas of the United States in support of the development of oil and gas resources began in 1954. The first mapping system utilized a network of rectangular blocks defined by State Plane coordinates which was later revised to utilize the Universal Transverse Mercator grid. Creation of offshore boundaries directed by the Submerged Lands Act and Outer Continental Shelf Lands Act were mathematically determined using early computer programs that performed the required computations, but required many steps. The Bureau of Ocean Energy Management has revised these antiquated methods using GIS technology which provide the required accuracy and produce the mapping products needed for leasing of energy resources, including renewable energy projects, on the outer continental shelf. (Note: this is an updated version of a paper of the same title written and published in 2015).
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Gazman, Victor D. "Overcoming stereotypes of renewable energy." Voprosy Ekonomiki, no. 4 (April 4, 2019): 124–36. http://dx.doi.org/10.32609/0042-8736-2019-4-124-136.
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The article considers prerequisites for the formation of a new paradigm in the energy sector. The factors that may affect the imminent change of leadership among the energy generation are analyzed. The variability of the projects of creation and functioning of power stations is examined. The focus is made on problematic aspects of the new generation, especially, storage and supply of energy, achieving a system of parity that ensures balance in pricing generations. The author substantiates the principles of forming system of parities arising when comparing traditional and new generations. The article presents the results of an empirical analysis of the 215 projects for the construction of facilities for renewable energy. The significance and direction of the impact of these factors on the growth in investment volumes of transactions are determined. The author considers leasing as an effective financial instrument for overcoming stereotypes of renewable energy and as a promising direction for accelerated implementation of investment projects.
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Wiratama, Satria, Herman Cahyo Diartho, and Fajar Wahyu Prianto. "Analisis Pembangunan Wilayah Tertinggal di Provinsi Jawa Timur." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (May 23, 2018): 16. http://dx.doi.org/10.19184/ejeba.v5i1.7726.
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Regional development in disadvantaged areas in an effort to develop the economic potential so as to have competitiveness and boost economic growth. This study aimed to analyze the economic potential and economic performance of the sector in each region lagging East Java Province that could affect GRDP growth and could be a priority in the implementation of regional development. This study uses secondary data in the form GRDP data, with analysis tools Location Quotient and Shift Share Esteban Marquillas, which consist of the data time series during the period from 2009 to 2013, using the GRDP 9 sectors and cross section 4 underdeveloped districts in East Java. The result of this study indicate that the tool Location Quotient, a sector basis contained in the district of Bondowoso is the agricultural sector, a sector basis in Situbondo district is agricultural sector, trade, hotels and restaurants sector, a sector basis in Sampang district is agricultural sector, mining and quarrying sector, a sector basis in Bangkalan district is agricultural sector, construction sector and services sector. From the analysis of the Shift Share Esteban Marquillas sector with competitiveness (competitive) in the Bondowoso district is agricultural sector, manufacturing sector, electricity, gas and water supply sector, construction sector. A competitive sector in Situbondo district is agricultural sector, manufacturing sector, electricity, gas and water supply sector. A competitive sector in Sampang district is agricultural sector, manufacturing sector, trade, hotels and restaurants sector, finance, leasing and corporate services sector, services sector and a competitive sector in Bangkalan district is agricultural sector, manufacturing sector, trade, hotels and restaurants sector, finance, leasing and corporate services sector and services sector. The overall results of these studies demonstrate the implications that the development in disadvantaged areas still not evenly so that it takes the development priorities like as developing the local economy through the use of local resources and community empowerment through increased people's access to education and health services, job creation and the ability to utilize and manage the market.Keywords: Gross Regional Domestic Product, Base Sector and Competitive Advantage
Dissertations / Theses on the topic "Creation of leasing"
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Zatloukalová, Dana. "Porovnání výše obvyklého nájemného z bytů ve vybrané lokalitě." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232548.
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The diploma thesis is a summary describing of the current housing situation in the area of the city Brno. It deals with comparing the normal rent of flats in different localities of the city and consider amendments to the lease in terms of amenities and size of dwelling. The figures are divided into flats for a 1+1, 1+kk, 2+1, 2+kk, 3+1, 3+kk, 4+1, 4+kk. Charting the market and its price in the lease is done both text and graphics.
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Martiník, Karel. "Analýza vykazování leasingů podle IFRS." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-73092.
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A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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CHENG, YA-WEN, and 鄭雅文. "The Discussion on Enterprise Value-Creating from Risk Management and Internal Control Perspectives - Using a Bank Engaged in Financial Leasing in China Mainland Market as Example." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/rk7xwx.
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碩士東吳大學
會計學系
103
This study focuses on discussing how to facilitate the risk management and COSO IC systems in routine deals in order to meet relative purposes of enterprises’ value-creating by using a Taiwan banking institution engaged in financial leasing in China mainland market as the research object. The design of this study horizontally refers to six issues and corresponding disciplines that enterprises probably encounter as developing new market. Vertically, it also discusses the practices of both systems with regard to exposure positions on properties and routine deals. In addition, there is a particular discussion on relevancy of financial risk management、Basel II、systems of internal control and internal audit、corporate governance、creation of enterprise value. For gathering the primary and secondary information in public as practical research conclusion, this study was designed to interview key person by questionnaires. The study also mentions as following： The overall introduction aims at front、middle、backend phases of financial risk management on research object. Discussion how to implement credit investigation and examination on potential borrowers. How to enable the credit risk evaluating system accompanying with the relative model in IRB method to link with the corresponding disciplines under Basel II as developing new markets？ How to administer the following alert accounts after lending？ How to execute the following collection and properties security when bad debts occurred？ As to the practice of financial risk management and COSO IC systems, it was only the threshold of security measures for financial institutions dedicated in developing new market. Therefore, it is much important how to enable the fundamental financial risk management and COSO IC systems in developing new markets for financial institutions aimed at value-creation. Key words：Financial risk management、COSO IC、Basel II、Enterprise value creation、Financial leasing.
Books on the topic "Creation of leasing"
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Powell, John Joseph. An essay on the learning respecting the creation and execution of powers: And also respecting the nature and effect of leasing powers : In which the doctrine ... for and against it, are considered. 2nd ed. Gaunt, 1999.
Find full textBook chapters on the topic "Creation of leasing"
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Watt, Laura Alice, and David Lowenthal. "Parks as (Potential) Wilderness." In Paradox of Preservation. University of California Press, 2016. http://dx.doi.org/10.1525/california/9780520277076.003.0005.
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This chapter recounts the application of wilderness ideals to the Point Reyes landscape in the 1970s, which further defined the landscape and exacerbated the tension between preservation and use at the Seashore. The first is an August 1976 resolution identifying Point Reyes as a possible location for reintroduction of tule elk. It was then followed by the designation of a wilderness area across roughly one-third of the peninsula. These two pieces of legislation emphasizing the wild characteristics of Point Reyes were soon followed by a third congressional act, in 1978, creating a leasing mechanism for the working ranches to continue operating past the original terms of their reservations of use. Together, these three laws framed PRNS as a landscape where Congress had given deliberate sanction to both its wilder aspects and the continuity of agriculture.
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Assensoh-Kodua, Akwesi. "This Thing of Social Media!" In Handbook of Research on the Platform Economy and the Evolution of E-Commerce, 389–414. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-7545-1.ch017.
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This chapter is about social media and its networking platforms and how they can run or develop a business in the financial sector. As a platform economy, this sector ranges from shadow banks such as mutual funds, leasing companies, brokers, and credit insurance companies to other money market mutual funds. Nevertheless, recent studies in this sector have only focused on the money market, thus creating a vacuum of how social media can run or develop the banking sector through this platform. The social media platform has transformed drastically from being a place for just interaction to buying and selling, forcing many businesses to register on one or two of these media to take advantage of the ever-growing market potentials they offer. However, it also comes with its challenges. This chapter highlights how to manage this medium for a successful business. The study collected data online from bank clients who ever used this platform to transact financial business.
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Roll, Jarod. "Finding’s Keeping." In Poor Man's Fortune, 19–45. University of North Carolina Press, 2020. http://dx.doi.org/10.5149/northcarolina/9781469656298.003.0002.
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This chapter explains the discovery of lead mineral deposits and development of lead mining in southwest Missouri in the 1850s. Far from markets and transportation networks, working miners discovered and claimed rich deposits of lead mineral in this isolated region in the midst of a national market revolution that made lead more profitable than ever. Their discoveries soon attracted the attention of lead-starved smelting companies from St. Louis and elsewhere that tried to take control of the mineral wealth from the miners, most of whom were white men. The miners resisted corporate control because they believed that the mines rightfully belonged to them by virtue of discovering and developing them. By the time of the Civil War, miners and the smelting companies had negotiated a compromise based on leasing. Miners worked leasehold mines and sold their lead mineral to smelting companies for favorable prices, thus preserving the rights and privileges of the men who discovered the lead, and also creating good opportunities for miners who moved to the area. While the war devastated mining in the region, the companies rebuilt the mining district after the war by reinstating the favorable terms for working miners.