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Journal articles on the topic 'Lease Contracts'

Author: Grafiati

Published: 5 September 2021

Last updated: 25 July 2025

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1

Wahid, Nur. "Pelibatan Akad Ijārah dalam Praktik Rahn di Bank Syari’ah Perspektif Hukum Ekonomi Syariah." Al-Manahij: Jurnal Kajian Hukum Islam 12, no. 1 (2018): 147–61. http://dx.doi.org/10.24090/mnh.v12i1.1349.

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The involvement of lease (ijārah) contract in pawn practice in syari’ah bank resulted in a combination of contract known as multi-‘aqd. Concerning multiple contracts (multi-‘aqd), there are a number of Prophetic traditions, at least three hadiths that are outwardly (textual meaning) indicating a ban on the use of multiple covenants. For example, the hadith about the prohibition of trading and debts (bai’ wa salaf), the prohibition to trade with two contracts (bai’atain fī bai’ah), and two sales and purchase contracts in one transaction (ṣafqatain fī ṣafqah). The contract of lease (ijārah) and

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2

Oleksandr, Polivodskyі. "Land lease contract. Dynamic of invalidity." Yearly journal of scientific articles “Pravova derzhava”, no. 31 (2020): 249–60. http://dx.doi.org/10.33663/0869-2491-2020-31-249-260.

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The article is devoted to the issues of invalidity of land lease contracts. The author points out that the problem is important and significant both for the theory and practice. Cases on land lease contract validity contain significant part of disputes in Ukrainian business and civil courts, that demonstrates topicality of the problem and demand to the ideas, conception and solution. Author proposes considers the problem of invalidity in dynamic, in accordance to the sequences of legal facts and conditions that are related to invalidity of contracts, proposes his own phases of invalidity (prec

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3

Sari Fitri. "Review of Sharia Economic Law on Termination of Agricultural Land Lease Contract in Alahan Panjang." Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial 9, no. 2 (2022): 318–25. http://dx.doi.org/10.33258/konfrontasi2.v9i2.221.

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This study aims to find out the economic fiqh review of the termination of agricultural land lease contracts in Alahan Panjang. Renting farmland is done during the growing season until the harvest season in Alahan Panjang. The formulation of the problem in this study is how the implementation of the termination of agricultural land lease contracts in Alahan Panjang and how the economic fiqh review of the termination of agricultural land lease contracts. This study uses field research with qualitative approach. The data was obtained through in-depth interviews. Based on the results of the study

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4

Tot, Ivan. "Rizik unovčenja objekta leasinga u ugovoru o operativnom leasingu motornog vozila." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 38, no. 1 (2017): 303–35. http://dx.doi.org/10.30925/zpfsr.38.1.10.

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The subject of the research in this paper are automotive operating lease contracts in the Croatian business practice. The provisions of the general terms and conditions for operating lease contracts of the Croatian leasing companies are being analysed, particulary those relating to the rights and obligations of the parties to the contract after the operating lease contract was terminated and the motor vehicle returned to the lessor. The existence of three contractual models of the automotive operating lease contract in the Croatian business practice is established, which vary with regard to th

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5

Alexandru, SECRIERU. "Evoluția istorico-juridică a contractului de locațiune a bunurilor imobiliare." Studii Juridice Universitare 3-4 2019 (December 24, 2019): 157–63. https://doi.org/10.5281/zenodo.3875084.

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<strong>The Historical-legal Evolution of the Real Estate Lease Contract</strong> From a historical point of view, it is worth mentioning that the appearance and use from the earliest times of the lease is closely related to the development of trade, as well as to social relations. This contract being one of the first contracts used, after the exchange and the one for sale, being destined to ensure the temporary transmission of certain goods, necessary for carrying out economic-social activities. This article contains a short description of the history and concept of the lease contracts.

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Pfrang, Dominique C., and Silke Wittig. "Negotiating office lease contracts." Journal of European Real Estate Research 1, no. 1 (2008): 88–105. http://dx.doi.org/10.1108/17539260810891514.

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7

Dai, Yaoda, and Fanfan Mou. "Analysis of Lease Accounting Treatment Under ASC 842 and IFRS 16: A Case Study of Auto Inc. and Trans-Atlantic Inc. Contracts." Frontiers in Business, Economics and Management 17, no. 1 (2024): 36–38. http://dx.doi.org/10.54097/5pgfc118.

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This memorandum examines the application of ASC 842 and IFRS 16 lease accounting standards to contracts between Auto Inc. and Trans-Atlantic Inc. for the transportation of sedan and luxury cars. The analysis focuses on identifying whether these contracts contain leases by assessing the presence of identifiable assets and the right to control their use. The study concludes that the sedan car contract meets the criteria for a lease under both standards, with MV Manhattan as the identifiable asset and Auto Inc. having control over its use. Conversely, the luxury car contract does not qualify as a

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8

Busni, Darti, Doli Witro, Raid Alghani, Iwan Setiawan, and Nana Herdiana Abdurrahman. "Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions." EkBis: Jurnal Ekonomi dan Bisnis 6, no. 1 (2022): 59–73. http://dx.doi.org/10.14421/ekbis.2022.6.1.1505.

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This article discusses the implementation of the concept of hybrid contracts in the product of ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. This article aimed to find out the implementation of hybrid contract concept in IMBT and leasing products at Indonesia Islamic Financial Institutions. This article was conducted using qualitative research method. The data in this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used were data condensation, data presentation, and drawing conclusions.

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9

Damour, Iyad Falah. "(The Impact of Corona Virus on Contractual Imbalance and Ways to Treat it in Lease Contracts: A Legal Jurisprudence Study (Jordan as a Model." Dirasat: Shari'a and Law Sciences 49, no. 2 (2022): 111–95. http://dx.doi.org/10.35516/law.v49i2.1514.

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Objectives: The study aims to show the impact of Corona virus on contractual imbalance in lease contracts and ways to treat it. Methods: The researcher relied on a descriptive, analytical and deductive method in his study. He employed a descriptive approach to clarify the main terms in the study, which are: ijarah, Corona virus, and contractual balance. He also employed an analytical method in addressing the impact of Corona virus on contractual balance. As for the deductive approach, it came to devise ways to address the contractual imbalance due to Corona virus in lease contracts. Results: T

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10

Ahn, Seryoong. "Pricing the Right to Renew House Lease Contracts Using the Black-Scholes Option Pricing Model." Korean Association for Housing Policy Studies 30, no. 2 (2022): 5–27. http://dx.doi.org/10.24957/hsr.2022.30.2.5.

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The right to renew house lease contracts, introduced with the amendment of the Housing Lease Protection Act in July 2020, refers to the right to renew the lease contract only if the lessee wishes to do so upon expiration of the initial lease contract. This study presents Korea’s first model that can directly evaluate the appropriate value of this right to renew house lease contracts. Specifically, this study presents a pricing model using the Black-Scholes model focusing on the characteristics of the renewal right as a call option. Unlike general stock options, these renewal rights are not tra

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11

Kuznetsova, O. A., and Yu I. Shupletsova. "The Right to Make Forest Block Lease Contracts for Another Term without Auction Procedures and the Basic Principles of Forest Law." Вестник Пермского университета. Юридические науки, no. 50 (2020): 787–803. http://dx.doi.org/10.17072/1995-4190-2020-50-787-803.

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Introduction: the article covers the problems of exercising a lessee’s right to make a forest block lease contract for another term with no auction procedures in the light of the basic principles of forest law. The main problematics resulted from the 2007-2008 procedure of re-issuance of forest block lease contracts made at auction in accordance with the prior Forest Code of the Russian Federation, and the refusal of law enforcement agencies to recognize these lease relations as single and effective after the new Forest Code of the Russian Federation was adopted in 2007. Purpose: to provide a

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12

Seo, Young Cheon. "A Study on the Authority to Prepare Commercial Premium Contracts." Korean Institute for Aggregate Buildings Law 47 (August 31, 2023): 153–72. http://dx.doi.org/10.55029/kabl.2023.47.153.

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As to whether it is a violation of the “Licensed Administrative Agent ACT” for a licensed real estate agent to prepare a commercial rights contract, the Suwon District Court's Seongnam Branch sentenced on November 11, 2022 Godan 577 stipulates as follows. ① Preparing a consulting contract for the transfer of daycare centers corresponds to a premium contract, and preparing a premium contract corresponds to a “document on rights obligations or proof of facts,” which violates the Licensed Administrative Agent ACT. ② The act of mediating a premium contract and preparing a premium contract does not

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13

Fitriani, Dhaifina. "STUDI AL-QUR’AN DAN HADIS ATURAN HUKUM KONKRIT: IJARAH (SEWA MENYEWA)." Lentera: Indonesian Journal of Multidisciplinary Islamic Studies 2, no. 1 (2020): 27–38. http://dx.doi.org/10.32505/lentera.v2i1.2112.

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Islamic shariah allows rent contracts to fulfill human needs, but the actities is bound bt the contract. A lease agreement is called Ijarah which means a lease agreement mad by the lessee and the holder of an item within a certain time through lease payment. Whereas Ujrah is a tenancy agreement made by the tenant and the service holder for the services needed within a certain time through lease payment. The risk of objects in lease agreement is borne by the holder (the renter) because the tenant just has the power to take advantage of the leased goods. The lease agreement will end when there’s

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14

Abdulraoof, Sabah Erees. "The Inculcation of Custom In The Lease Contract: A Comparative Study." Akkad Journal Of Law And Public Policy 1, no. 1 (2021): 1–15. http://dx.doi.org/10.55202/ajlpp.v1i1.62.

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This article will discuss custom from a broad perspective by surveying selected court and tribunal rulings and relevant literature. It analyzes the place and nature of tradition, emphasizing objections to custom's legal applicability. The contract arises from the concurrence of two wills that tend towards creating a specific legal effect on the contracting parties and the contracted party. So it happens in the lease contract for the lessor and the lessee. The lease contract is one of the contracts that the Iraqi legislator has designated and regulated, with a summary of the contract's provisio

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15

Imaniyah, Helwatin, and Anna Zakiyah Hastriana. "PENERAPAN IKAD IJARAH MUNTAHIYA BITTAMLIK (IMBT) DI BANK SYARIAH." Jurnal Landraad 3, no. 1 (2024): 220–30. https://doi.org/10.59342/jl.v3i1.507.

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Sharia banking in Indonesia has experienced a significant increase in performance, as evidenced by the proliferation of Islamic financial institutions. The ijarah (rent) contract, which is frequently utilized in daily life, is one of the fascinating contracts to talk about. Human needs cause constant adjustments to this agreement. The contract ijarah muntahiya bittamlik (IMBT), sometimes referred to as al-Ijarah thumma al-bai' (AITAB), and hire and buy are two examples of such modifications. This agreement uses two separate contracts, namely a lease contract (ijarah / leasing or renting) and a

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16

Islamiah, Ifa Nurul, and Heri Sunandar. "Tafsir of Ijarah and Ujrah Versesin the Application of Muamalah." Enrichment: Journal of Multidisciplinary Research and Development 1, no. 1 (2023): 14–21. http://dx.doi.org/10.55324/enrichment.v1i1.4.

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Muamalah is a part of Islamic teachings that regulate relations between individuals. One activity in muamalah is ijarah, which is renting goods where the lessor receives rent or compensation. Although ijarah has rules that must be followed, there are still many ijarah practitioners who do not understand the legal basis and rules that apply. This study discusses Quranic verses on ijarah, requirements of ijarah, payment of ujrah, cancellation of ijarah contract, return of rented goods, types of ijarah, and application of ijarah in everyday life. A qualitative method with a literature study type

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17

Rudiansyah, Rudiansyah, and Syaiful Anam. "Akad Tidak Bernama Dalam Hukum Kontrak Bisnis Syariah." Jurnal Keislaman 6, no. 1 (2023): 174–89. http://dx.doi.org/10.54298/jk.v6i1.3693.

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Studying unnamed contracts is an important requirement for economic business actors, especially sharia economic actors. The rapid development of the economy and business requires business actors to study unnamed contract forms in sharia business practices in order to respond to the challenges of the times. This research will examine unnamed contracts in sharia business contract law. This type of research is library research, which is a study by examining data from various literature. The results of the study show that unnamed contracts are contracts that are not specifically regulated in fiqh

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18

Rybina, Natalya M. "On the Relationship of the Residential Lease Agreement and the Hotel Services Agreement." Rossijskoe pravosudie, no. 9 (August 18, 2023): 70–76. http://dx.doi.org/10.37399/issn2072-909x.2023.9.70-76.

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There are a lot of difficulties with the qualification of contracts in law enforcement practice, which is explained by the complexity and the constant development of economic relations. One of the problems recently encountered by domestic courts relates to the distinction between the contract of rental accommodation and the contract of hotel services. At the moment there is no unity of the courts’ positions on the criteria of differentiation of these contracts, which requires a scientific assessment of this issue. The aim of the article was to form a theoretically grounded approach to the crit

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Adams, A. T., P. M. Booth, and B. D. MacGregor. "Lease Terms, Option Pricing and the Financial Characteristics of Property." British Actuarial Journal 9, no. 3 (2003): 619–35. http://dx.doi.org/10.1017/s1357321700004293.

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ABSTRACTTraditional and standard discounted cash flow valuation techniques are unable to deal with a variety of options contained in lease contracts. In the United Kingdom the most important embedded option is the upward-only rent review. This becomes more valuable to the landlord in an era of low demand and low inflation, as nominal market rents are more likely to fall. Lease contracts are freely negotiated between landlord and tenant, and alternative forms of rent review clause would fundamentally change the investment characteristics of property. Many other less common options also exist in

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20

Pratiwi, Ana, Dhira Ervina Safitri, Listiana Windi Artika, and Dewi Lailatul Zahra. "Pendampingan penerapan sistem informasi akuntasi pada proses pembuatan kontrak sewa aset PT Kereta Api Indonesia (persero) DAOP 9 Jember." Penamas: Journal of Community Service 3, no. 1 (2023): 51–57. http://dx.doi.org/10.53088/penamas.v3i1.604.

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Leasing assets of PT Kereta Api Indonesia (Persero) is one of PT Kereta Api Indonesia's (Persero) businesses, apart from passenger and goods transportation services. This business adds to the value of PT Kereta Api Indonesia (Persero)'s income, obtained from tenant asset rental money. The purpose of this study is to describe how the accounting information system is in the process of making asset lease contracts for PT Kereta Api Indonesia (Persero) Operational Area IX Jember. The research method used in this study is a qualitative-descriptive method. PT Kereta Api Indonesia (Persero) has two t

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Kołodziej, Robert. "Zur Problematik des Textanfangs am Beispiel der Vertragstexte." tekst i dyskurs - text und diskurs, no. 13 (2020) (December 30, 2020): 273–98. http://dx.doi.org/10.7311/tid.13.2020.14.

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The paper discusses the problems of the opening a text texts as exemplified by contracts. Twelve contracts were examined, including sales contracts, construction contracts, lease contracts, rental contracts and employment contracts. The contract was defined as a text type. Aspects such as a text’s subject matter, function and structure are particularly important for the determination of its opening and its delimitation from the remaining parts of the text. The article illustrates the ways in which these elements determine the opening of the text. The article also contains information on other

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22

Cho, Hoon, and James D. Shilling. "Valuing Retail Shopping Center Lease Contracts." Real Estate Economics 35, no. 4 (2007): 623–49. http://dx.doi.org/10.1111/j.1540-6229.2007.00203.x.

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23

Contino, Richard M. "Can lease contracts block your reorganization?" Journal of Corporate Accounting & Finance 18, no. 2 (2006): 25–31. http://dx.doi.org/10.1002/jcaf.20272.

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Rackevičienė, Sigita, Giedrė Valūnaitė Oleškevičienė, and Gabrielė Galkutė. "Equivalence of Lease and Tenancy Terminology in English and Lithuanian." Linguaculture 2016, no. 2 (2016): 73–93. http://dx.doi.org/10.1515/lincu-2016-0013.

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Abstract Prompted by globalization and the importance of international communication in the legal sphere, legal language acquires an increasing importance. Contract law draws special attention in the EU and worldwide, and raises a demand for harmonization of the legal terminology of different languages and legal systems. Contracts in Anglo- Saxon and Lithuanian law have similar basic elements; however, they also contain significant differences which are determined by the regulations of the legal systems in which contracts are formed. The terminology used in the contracts also presents importan

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Vorobyeva, O. A., and M. A. Gordeeva. "The problem of termination of continuing contracts under the Russian law on the example of a lease agreement." Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, no. 4 (2022): 5–11. http://dx.doi.org/10.18323/2220-7457-2022-4-5-11.

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The paper studies the problems of the lack of legislative distinguishing between the mechanisms of termination of the continuing and one-time contracts using the example of a lease agreement. The problem has become especially relevant in the context of the COVID-19 pandemic, when the law was faced with the fact that a party could not perform a contract, but could not withdraw from it either. This situation led to a considerable misbalance in the relations of the parties, especially entrepreneurs who have concluded a term contract for the period of more than five years. According to the authors

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Gautier, Pieter A., and Aico van Vuuren. "Identifying present bias and time preferences with an application to land-lease-contract data1." Econometrics Journal 23, no. 3 (2020): 363–85. http://dx.doi.org/10.1093/ectj/utaa018.

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Summary What can contracts—traded and priced in a competitive market and featuring a pre-specified system of future payments—teach us about time preferences and present bias? We first show that identification of present bias requires assumptions on the felicity function and that agents must have credit constraints on consumption expenditure. Moreover, when there is heterogeneity in present bias, identification requires that agents with the same present bias parameter buy houses with different contracts. We illustrate our findings with observational land-lease-contract data from Amsterdam.

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Clarissa, D'Lima. "Payment of Rent in Commercial Lease Contracts in Context of the COVID Crisis." Annual International Journal on Analysis of Contemporary Legal Affairs 1 (February 10, 2021): 385–91. https://doi.org/10.5281/zenodo.4884665.

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<strong><em>Even as unlocks itself and gets back on track to resume economic activities, the uncertainties that cropped up due to the lockdown imposed to combat COVID-19 continue to linger in different areas of our daily activities. The contractual relations related to interest in property are similarly ridden. This essay explores the debate on which of the parties to a lease agreement is obliged to bear the burden of the losses caused due to the halt in business activity. The essay explores the judicial stance expressed so far with a focus on the ruling of the Delhi High Court in the case of

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Hristov, Veselin. "The Leasing – Concept and Types Comparative Legal Analysis between the European Contries. Challenges before the Leasing." Athens Journal of Law 11, no. 3 (2025): 379–92. https://doi.org/10.30958/ajl.11-3-12.

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In recent years, the lease contract has become more and more applicable and occupies a key place in commercial relations and business. In Bulgaria, the legal regulation of the leasing contract is relatively new and imperfectly developed. There are many legal loopholes and it is they that determine the need for a comparative legal analysis. The purpose of the study is to analyze the various European legislations regarding the leasing contract and to find effective solutions for the legal system of Bulgaria. The main types of lease contracts – financial and operational – are examined and analyze

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29

Grenadier, Steven R. "Valuing lease contracts A real-options approach." Journal of Financial Economics 38, no. 3 (1995): 297–331. http://dx.doi.org/10.1016/0304-405x(94)00820-q.

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Haughey, David. "Transmissibility of Lease Conditions in Scots Law – A Doctrinal-Historical Analysis." Edinburgh Law Review 19, no. 3 (2015): 333–59. http://dx.doi.org/10.3366/elr.2015.0294.

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This article examines the historical development of the rules applied by the Scottish courts to the transmission of terms in contracts of lease in cases where the original landlord sells the land to a new owner (a so-called “singular successor”). The relevant rules determine which terms of the contract of lease are regarded as “personal conditions”, binding only the original parties, and which are “real conditions” capable of binding singular successors as landlord. As the author demonstrates, the so-called “inter naturalia” approach which has often been applied by the courts to test transmiss

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Shang, Huifang, Xiaoyan Yi, Changbin Yin, Yinjun Chen, and Zewei Zhang. "How Does the Stability of Land Management Right (SLMR) Affect Family Farms’ Cultivated Land Protection and Quality Improvement Behavior (CLPQIB) in China?" Land 10, no. 10 (2021): 1052. http://dx.doi.org/10.3390/land10101052.

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Protecting and improving cultivated land quality is a key way to the realization of agricultural modernization. The Chinese government advocates agricultural producers to implement cultivated land protection and quality improvement behavior (CLPQIB). However, the cultivated land management rights of family farms are not so stable. In order to study how stability of land management rights (SLMR) affects family farms’ CLQPIB, promoting family farms in adopting technologies to protect cultivated land, this study investigated 117 family farms in Anhui and Hubei provinces by stratified sampling and

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Saputra, Permana, and Siti Ita Rosita. "Analisis Penerapan PSAK 30 Dalam Penyajian Laporan Keuangan Lessor." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 3 (2018): 239–46. http://dx.doi.org/10.37641/jiakes.v6i3.304.

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This study aims to determine the system of financing, recording, and presentation of lease accounting contracts applied by the company whether it has been in accordance with the statement of financial accounting standards 30. The results of the research show that in its operational activities the company uses the method of financing lease, because in the lease contract the company transfers substantially all the risk and rewards associated with the ownership of the asset. In the contract the company recognizes assets in the from of finance lease receivables in the amount equal to the net renta

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Yavor, O. "Special circumstances for change or termination of housing agreement (rental)." Analytical and Comparative Jurisprudence, no. 2 (July 24, 2022): 110–15. http://dx.doi.org/10.24144/2788-6018.2022.02.20.

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The article examines certain issues of housing law, in particular, the special grounds for changing and terminating the contract of employment (lease) of housing in today's conditions and in connection with the introduction of martial law in Ukraine. It is noted that along with the general grounds for terminating a housing (lease) contract, new special grounds for changing or terminating have appeared. In Ukraine, the legal framework for regulating housing relations is based on the following principles: freedom of contract, equality, fairness, etc. It is substantiated that the construction of

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Gonet, Wojciech. "Sale and lease of an enterprise including agricultural property. Civil law and tax problems." Acta Iuridica Resoviensia 35, no. 4 (2021): 80–93. http://dx.doi.org/10.15584/actaires.2021.4.6.

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The article concerns the issue of the sale of an enterprise which includes agricultural real estate. It was found that the provisions of the Act on shaping the agricultural system should be applied when transferring ownership of an enterprise, which includes agricultural real estate or shares of companies that own real estate with an area of more than 5 ha. This means, the sale of the enterprise must be divided into two binding contracts, and when the State Treasury does not exercise its pre-emption right – an ownership transfer contract must be made. Alternatively, the sale of an enterprise m

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Quattrocchio, Luciano, Luisa Tibiletti, and Mariacristina Uberti. "Pricing a Lease Contract in Presence of Late Payment Extra-Charges." International Journal of Business and Management 14, no. 11 (2019): 179. http://dx.doi.org/10.5539/ijbm.v14n11p179.

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Partial insolvency in leasing contracts may entail to afford additional late payment costs. In this paper we focus on the case that the lessee makes partial payments in due time and settles the debt augumented by the late payment interests later. The presence of the extra-costs drives the lease Effective Annual interest Rate (EAR) to deviate from the lease contract rate. The aim of this work is to illustrate how design the contract payback amortization to stick EAR to the lease contract rate, when the lease contract rate, the late payment rate and the contract term are exogeneously fixed. Firs

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Pryshliak, Kateryna. "THE LAND LEASE RELATIONS DEVELOPMENT." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 19(47) (2020): 4–11. http://dx.doi.org/10.25264/2311-5149-2020-19(47)-4-11.

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The modern trend of land lease relations in agriculture, singled out the existing problems and ways to solve them. Genesis of the land lease relations development in the agrarian sector of the economy of Ukraine is studied. Сurrent trends in the agricultural sector are revealed. The general approaches to establishing leasing relations as an important component of land use are defined. The authors show that land lease is the main direction of land shares’ (pay) applied in Ukraine by owners, who have received certificates about the land transfer act. Tendencies of change in the rent value for ag

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Vasić, Dejana, Haris Dajč та Milica Kisić. "УГОВОР О ЗАКУПУ ЈЕВРЕЈСКОГ СВРАТИШТА У СОМБОРУ ИЗ 1821. ГОДИНЕ". Мешовита грађа (Miscellanea), № 45/2024 (15 грудня 2024): 111–25. https://doi.org/10.34298/ic2473111v.

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Abstract: The right to lease the Jewish Inn was one of the privileges enjoyed by Sombor residents. This right was realised at a public auction and awarded to whoever offered the highest amount for the annual lease. The tenant signed a contract with the city, specifying the obligations and rights of both parties. The appendix of the paper gives an example of the contract signed between the city of Sombor and Lazar Rosenzvaig to lease the Inn from November 1821. Other contracts drawn up for this purpose have a similar content. The right to lease the Inn was the cause of many disputes and disagre

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Shavira Aprilia and Rasta Kurniawati Br. Pinem. "Tinjauan Praktek Akad Ijarah Menurut Hukum Islam: Studi Kasus pada UMKM Kios di Kec. Medan Helvetia." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 4 (2024): 3292–300. http://dx.doi.org/10.47467/elmal.v5i4.2024.

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Leasing (ijarah) is a form of muamalah action that is often carried out by humans to fulfil their needs. These needs can be in the form of the benefits of goods or services that are not owned, such as renting out kiosks for MSME business actors in Medan Helvetia Sub-District. However, in some cases, kiosk tenants are often not responsible for the leased kiosk building, such as building damage that arises during the lease period and arrears in water and electricity costs. The purpose of this study is to explain how the practice of ijarah contracts contained in kiosk MSMEs in Medan Helvetia sub-

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Sisminawati, Sisminawati, and Ahmad Suminto. "Dualisme Akad Ijarah Dan Ijarah Muntahiyah Bit-Tamlik (IMBT) Perspektif Fiqh Muamalah." Musyarakah: Journal of Sharia Economic (MJSE) 1, no. 1 (2021): 80–88. http://dx.doi.org/10.24269/mjse.v1i1.4167.

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he reality of practice in the field regarding ijarah financing contracts and ijarah vomitiyah bit-Tamlik differs from the basic theory, namely fiqh muamalah. So this article tries to recite or dialogue fiqh muamalah theory about the concept of lease with the reality of applications that occur in Islamic financial institutions. In this study, the author calls the dualism of the ijarah contract and the Ijarah Muntahiyah Bit-Tamlik (IMBT) fiqh muamalah perspective. The writing method in this study is a combination of two writing methods (mix method), namely library research and field studies (fil

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Lazíková, Jarmila, and Anna Bandlerová. "Land lease in Slovakia in the light of the new legal regulations." Przegląd Prawa Rolnego, no. 1(30) (June 8, 2022): 125–43. http://dx.doi.org/10.14746/ppr.2022.30.1.9.

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Agricultural land plays an important role in national food sovereignty where agricultural producers play a dominant role. Therefore the objective of Slovak lawmakers is to create conditions enabling agricultural land to remain in the hand of farmers. The Act on Land Lease is one of the most important legal regulations in the Slovak Republic where most of agricultural land is leased by agricultural producers. The paper identifies the main legal institutions of land lease in Slovakia and discusses the balanced relationships between a lessor as a landowner and a lessee as an agricultural producer

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Beyranvand, Reza, Fereshteh Khoshsolouk rodsari, and Atena Setayesh. "A Comparative Study on the Identification of Instances of Lease Contracts in Iranian and French Law." Comparative Studies in Jurisprudence, Law, and Politics 5, no. 2 (2023): 17–27. http://dx.doi.org/10.61838/csjlp.5.2.2.

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Today, the lease contract is considered one of the most important contracts in contemporary society. In both Iranian and French law, this contract is categorized as a named contract. Given the ever-increasing population growth, large and small cities alike face issues related to residential and commercial tenancies. One of the most critical issues that has been studied and regulated in both legal systems concerning lease contracts is the obligations of the lessor and the lessee. Since the laws related to leasing have been influenced by French law, there are many similarities in the rights and

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Khodzytska, Valentyna. "Accounting aspects of leases according to the provisions of IFRS 16 «Leases» taking into account the factor of war." Scientific notes, no. 32 (October 24, 2023): 236–44. https://doi.org/10.33111/vz_kneu.32.23.03.21.150.156.

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The article deals with the features and possible transitions of leasing for domestic enterprises in accordance with the provisions of IFRS 16 “Leases”. It is noted that enterprises can independently: decide to apply the new definition of lease to all contracts or use simplifications. It is noted that the business entity has the opportunity not to apply the new lease accounting model provided for tenants to the contracts defined as: short-term lease and rental of objects with low cost. This exemption makes it possible to reduce the number of contracts with which data must be recalculated. It is

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Lee, Kangoh. "Optimal retail lease contracts: the principal-agent approach." Regional Science and Urban Economics 25, no. 6 (1995): 727–38. http://dx.doi.org/10.1016/0166-0462(95)02104-3.

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Best, Richard. "The Availability of loss of bargain damages upon termination of commercial property leases: Are New Zealand courts perpetuating an unprincipled remedial regime?" Victoria University of Wellington Law Review 24, no. 4 (1994): 349–88. http://dx.doi.org/10.26686/vuwlr.v24i4.6229.

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In the decision of Morris v Robert Jones Investments Ltd [1994] 2 NZLR 275, the New Zealand Court of Appeal followed the dominant Commonwealth position concerning the availability of loss of bargain damages upon cancellation of contracts of hire and lease. Focussing on commercial property leases, the author argues that this position lacks a sound foundation, and that rather than perpetuate an unprincipled remedial regime the courts should return to first principles of the law of contract.

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Svoboda, Patrik. "Reporting of right-to-use according to International Accounting standards Principles." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 523–32. http://dx.doi.org/10.11118/actaun201058060523.

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The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting

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Fazil Hamid, Abdullah. "Cross-border financing lease contracts and Compliance with national law and international subject matter rules in accordance with the 1988 Unidroit Convention." Twejer 7, no. 4 (2025): 294–319. https://doi.org/10.31918/twejer.2574.10.

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In today's global landscape, a financing lease is one of the most important contracts and considered an effective means by which the lessee obtains the transferred property or real estate without having to buy it. This will be the result of a contract between the lessor and the importer according to the desire and requests of the lessee. Because of its prevalence and importance, especially in western countries, the International Institute for the Unification issued the UNIDROIT Convention on Financing Leases. In this study, the researcher relied on analytical and comparative methods in order t

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Kresnowati, Anggari. "Sale-Based vs Leased Based Contracts in House Financing Default." Global Review of Islamic Economics and Business 10, no. 2 (2023): 001–13. http://dx.doi.org/10.14421/grieb.2022.102-01.

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This study examines the relationship between FTV and house financing default, as well as the short and long-term effects on housing and apartment defaults. It also examines the extent to which Islamic banks implement suitable contracts for housing and apartment defaults, whether sale-based or lease-based. The data used in this paper is monthly time series data from 2015 to 2021. The finding of this study shows that the FTV policy in small houses and apartments (22-70 m2) positively significantly influences the house financing default in sale-based and lease-based contracts in both short and lo

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Ainul Qolbi, Fikri, Bima Wahyu Adi Nugraha, Nur Cholis Pratomo Wibowo, Muhammad Faisal Hamdi, and Muhammad Syafiq Fajar Nugroho. "Development and Application of Akad Rahn in Nash Perspective." Demak Universal Journal of Islam and Sharia 2, no. 01 (2024): 47–54. https://doi.org/10.61455/deujis.v2i01.95.

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An increasingly complex financial system requires Muslim scholars to closely observe the limits of what Sharia allows. The scholars of Fiqh agreed that Ar-Rahn could be done on the way and in a state of presence on the spot. As long as the collateral can be directly held/legally controlled by the receivable. This study used a descriptive qualitative method. In this case, the Rahn contract is analyzed using regulations, as well as the postulates underlying the formation of the contract to develop to this day. Financing accompanied by al-Rahn (al-Tamwil al-Mautsuq bi al-Rahn) is the permissibili

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Hontar, Daria, Nataliya Opeshko, and Svitlana Kolodizieva. "Forecasting the development of leasing market (on the example of Ukraine)." Problems and Perspectives in Management 14, no. 4 (2016): 264–72. http://dx.doi.org/10.21511/ppm.14(4-1).2016.16.

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The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies. There were forecasted values of the analyzed indicators of leasing market for the following three periods: the third quarter of 2016, fourth quarter of 2016, first quarter of 2017. It was proposed to calculate the integral development index of leasing services in Ukraine based on the amount of leasing companies in Ukraine, the amount of financial leasing contracts, the share of l

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Lee, Jae-Min. "Review of the Rules and Legal Issues of the Urban Improvement Act on the Lease Relationship within the Reconstruction Project Area." Korean Public Land Law Association 103 (August 31, 2023): 109–43. http://dx.doi.org/10.30933/kpllr.2023.103.109.

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The text of Article 81, Paragraph 1 of the 「Urban and Residential Environment Improvement Act」 (provision for suspension of use and profit) suspends the right of use and profit of the lessee in the reconstruction project area until the date of notification of transfer when there is a notice of management and disposal plan approval. On April 23, 2020, the Constitutional Court decided that compensation for reconstruction tenants could be resolved by lease contracts with landlords, that is, private autonomy, and therefore, provision for the suspension of use and profit did not violate the proport

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