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Journal articles on the topic 'Leasing activity'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Banasik, Tomasz. "Ocena zależności między rozwojem branży leasingowej a wzrostem gospodarczym w Polsce." Wiadomości Statystyczne. The Polish Statistician 2024, no. 4 (2024): 26–40. http://dx.doi.org/10.59139/ws.2024.04.2.

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According to the data published in 2022 by the Polish Agency of Enterprise Development (Polska Agencja Rozwoju Przedsiębiorczości – PARP), small and medium-sized enterprises (SMEs) generate 49.6% of the Polish GDP. At the same time, the SME sector is the largest recipient of services offered by the leasing industry. The aim of the research described in the article was to determine whether a long-run relationship exists between the development of the leasing industry and the economic growth in Poland. The analysis was based on GDP per capita time series and the actual net value of leasing contr

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2

Baxrillayevna, Abdullayeva Nilufar. "FOREIGN EXPERIENCE IN USING LEASING AS A METHOD OF INVESTMENT ACTIVITY." International Journal Of Management And Economics Fundamental 03, no. 05 (2023): 71–75. http://dx.doi.org/10.37547/ijmef/volume03issue05-09.

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In today's global economy, companies face a constant need to access the necessary assets to successfully operate and grow their businesses. However, the acquisition of such assets, be it equipment, vehicles, or real estate, can be financially burdensome for companies. In this situation, leasing, as a financial instrument, becomes an attractive method of investment activity, allowing companies to gain access to the necessary assets without significant capital investments. Foreign experience in using leasing as a method of investment activity demonstrates its widespread use and successful result

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3

Baxrillayevna, Abdullayeva Nilufar. "FOREIGN EXPERIENCE IN USING LEASING AS A METHOD OF INVESTMENT ACTIVITY." International Journal Of Management And Economics Fundamental 03, no. 06 (2023): 14–18. http://dx.doi.org/10.37547/ijmef/volume03issue06-04.

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In today's global economy, companies face a constant need to access the necessary assets to successfully operate and grow their businesses. However, the acquisition of such assets, be it equipment, vehicles, or real estate, can be financially burdensome for companies. In this situation, leasing, as a financial instrument, becomes an attractive method of investment activity, allowing companies to gain access to the necessary assets without significant capital investments. Foreign experience in using leasing as a method of investment activity demonstrates its widespread use and successful result

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4

Rybchuk, Anatoliy V., and Mykola B. Palasevych. "Leasing as an Integrated Form of Entrepreneurial Activity." Business Inform 10, no. 537 (2022): 186–92. http://dx.doi.org/10.32983/2222-4459-2022-10-186-192.

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The article analyzes the diverse aspects of determining the economic content of leasing as an integral form of entrepreneurial activity, which includes rental, credit and investment relations. It is noted that in the functional aspect, leasing is an institution that provides technical re-equipment of enterprises and acceleration of scientific-technological progress through direct investments in material and financial forms. It is underlined that leasing has a complex triple basis and contains simultaneously elements of a trade agreement, investment and lease forms of activity, which are closel

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5

NIKOLAEVSKII, Vladimir V. "Leasing vs rental activity: Interdisciplinary aspects and a systems approach to the definition." Finance and Credit 28, no. 5 (2022): 1107–40. http://dx.doi.org/10.24891/fc.28.5.1107.

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Subject. The article addresses leasing activity considered from interdisciplinary positions: economics, law, finance. Objectives. The aim is to develop modern views and approaches to the definition and analysis of leasing and rental activities. Methods. The study rests on principles and methods of systems analysis. Results. I offered new approaches to consideration and systematization of fundamental differences in leasing and rental activities, developed an overall integrated model of leasing activity, enabling to present it from economic, legal, and financial position as a set of functional s

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6

SHABANI, Faton. "THE IMPACT OF RECENT LEASING ACTIVITY ON THE FINANCIAL SYSTEM IN THE REPUBLIC OF NORTH MACEDONIA." International Scientific Journal in Economics, Finance, Business, Marketing, Management and Tourism - ECONOMIC VISION 11, no. 21-22 (2024): 65–75. http://dx.doi.org/10.62792/ut.evision.v11.i21-22.p2709.

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Leasing is an activity that refers to movable and immovable goods, in which the lessee determines the subject of leasing that is purchased or produced by the lessor and is given to the lessee for use for an agreed period, in exchange for payment of compensation for the use of the subject of leasing, based on the leasing agreement concluded between the provider and the lessee, according to the conditions specified in it. Leasing is an alternative way of financing where it is necessary to emphasize the use of the leased goods, and not the ownership over them (use but not possess), i.e. the philo

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7

Trukhinova, Olga L. "Leasing as an effective tool of increasing investment activity in shipbuilding." Russian Journal of Water Transport, no. 67 (June 15, 2021): 135–47. http://dx.doi.org/10.37890/jwt.vi67.196.

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The article focuses on the long-term ship leasing market, which is in fact an alternative financing market for the industry. The aim of the study was to provide an overview of the state of the Russian leasing market in the field of shipbuilding in the current economic conditions and to show the positive aspects of using this financial instrument as a means of increasing the activity of participants in the investment process in the shipbuilding industry, aimed at accelerating the renewal of the civilian fleet and recovering the industry after the crisis. The problematic issues arising in the pr

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8

Ya. Kuznyetsova, Anzhela, Natalia I. Kozmuk, and Оlexandr A. Levchenko. "Peculiarities of functioning of financial and credit mechanism for performing leasing operations in developed countries and in Ukraine." Problems and Perspectives in Management 15, no. 4 (2017): 209–21. http://dx.doi.org/10.21511/ppm.15(4-1).2017.05.

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World experience shows that improving the equipment and machinery supply efficiency in all economic sectors and, thus, contributing to the country’s economic growth can be achieved through the effective functioning of the financial and credit mechanism for performing leasing operations. Given that Ukrainian leasing market is at the formation stage and the economy is in the crisis, the issues of improving the leasing industry activity are extremely important for Ukraine. Thus, the purpose of the article is to study the worldwide experience of the functioning of the financial and credit mechanis

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9

Mahmoud, Hadeel Shakir, and Nagham Hussein Neama. "The Impact of Financial Leasing on Banking Performance by Measuring the EPS Index / Applied and Analytical Research in Some Iraqi Private Islamic Banks for the Period from 2018_2022." Journal of Ecohumanism 3, no. 4 (2024): 2073–81. http://dx.doi.org/10.62754/joe.v3i4.3739.

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This study aimed to analyze the impact of financial leasing revenues on financial performance in the banking sector, by identifying the nature of financial leasing and its benefits, and to know the extent to which banks benefit from financial leasing and its impact on their banking performance, the study relied on the financial statements of two private Iraqi Islamic banks, which provide financial leasing services, by calculating the total return per share and return per share through financial leasing. The study relied on the main hypothesis that financial leasing positively affects the finan

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10

Razumova, H. V., O. V. Oskoma, and V. V. Voloschuk. "Leasing Activities: The Problems and Prospects for Development." Business Inform 7, no. 522 (2021): 202–7. http://dx.doi.org/10.32983/2222-4459-2021-7-202-207.

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The article is aimed at researching the current state of the leasing services market in Ukraine, identifying problems and prospects for its further development. It is defined that leasing is a very promising direction of economic activity, which facilitates the improvement of financial conditions in the country. The article considers the peculiarities of foreign experience in leasing activities and the functioning of the global leasing market. The indicators on the state and development of financial companies and lessors in Ukraine are analyzed, which leads to a conclusion about their positive

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11

Kadhum Al-Atabi, Sadiq Jafar. "Financing Companies using Financial Technology an Exploratory Study." JOURNAL OF UNIVERSITY OF BABYLON for Pure and Applied Sciences 27, no. 1 (2019): 43–68. http://dx.doi.org/10.29196/jubpas.v27i1.2064.

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The modern technology to finance investments, of leasing, and the wide attention in the industrialized countries due to their particular flexibility, as well as their low costs often thus making them an alternative to compete with other traditional financing methods. It is noted in this regard that developing countries, especially Arab ones for the most part what relatively late still in the application of this type of financing , companies are leasing is still very low compared with the industrialized countries due to traditional methods control of funding for financial institutions, and non-

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12

Avetisyan, Lilya, and Agnieszka Parlińska. "THE ROLE OF LEASING IN FINANCING OF INNOVATION IN EUROPE AND ARMENIA." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing 65, no. 16 (2016): 56–69. http://dx.doi.org/10.22630/pefim.2016.16.65.5.

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The paper presents possibilities of the use of leasing as an instrument of financing of innovation activities. At present times the issue of search of new ways of financial provision for innovation activity, which is the main factor of competitiveness of the enterprises, is of a particular importance. In the paper advantages of the leasing funding mechanism for innovation activities are presented, and the role of innovative leasing in modern conditions is revealed. The comparative analysis of regulation of leasing in a number of European countries is carried out, and also the analysis of the E

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13

Andros, Svitlana. "Еconomic and Organizational Basis for the Development of Leasing as an Innovative Tool for Financing and Credit Security of Agricultural Business Entities". Economics: time realities 2, № 78 (2025): 19–29. https://doi.org/10.15276/etr.02.2025.2.

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The article studies the forms and principles of development of lease relations in the agricultural sector of Ukraine. The place and role of leasing as an innovative instrument of financing and credit provision of agricultural business entities are substantiated. The schemes of monetary leasing in the economic activity of agricultural companies are presented. Leasing is compared with alternative methods of acquiring fixed assets. The key elements and components of the leasing relations system are formulated and the main principles of their construction are grouped. Scientifically substantiated

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14

Andros, Svitlana. "Еconomic and Organizational Basis for the Development of Leasing as an Innovative Tool for Financing and Credit Security of Agricultural Business Entities". Economics: time realities 2, № 78 (2025): 19–29. https://doi.org/10.5281/zenodo.15425111.

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The article studies the forms and principles of development of lease relations in the agricultural sector of Ukraine. The place and role of leasing as an innovative instrument of financing and credit provision of agricultural business entities are substantiated. The schemes of monetary leasing in the economic activity of agricultural companies are presented. Leasing is compared with alternative methods of acquiring fixed assets. The key elements and components of the leasing relations system are formulated and the main principles of their construction are grouped. Scientifically substantiated

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15

ВАСЛАВСКАЯ И.Ю., ВАСЛАВСКАЯ И. Ю., ЛЫСАНОВ Д. М. ЛЫСАНОВ Д.М., and ЕРЕМИНА И. И. ЕРЕМИНА И.И. "ANALYSIS OF THE DEVELOPMENT OF THE LEASING SERVICES MARKET." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 298–301. http://dx.doi.org/10.34925/eip.2024.165.4.056.

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В статье рассматриваются вопросы развития лизинга как источника инвестиционной деятельности предприятий. Анализируются современные тенденции в области развития лизинга. Рассматриваются вопросы законодательного и нормативно-правового обеспечения лизинговых операций. The article deals with the development of leasing as a source of investment activity of enterprises. The current trends in the field of leasing development are analyzed. The issues of legislative and regulatory support of leasing operations are considered.

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16

Khashaev, A. A. "Transformation of interaction between banks and leasing companies in the context of geopolitical challenges." Economics and Management 30, no. 2 (2024): 228–38. http://dx.doi.org/10.35854/1998-1627-2024-2-228-238.

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Aim. To develop proposals and practical recommendations on the transformation of interaction between banks and leasing companies, which will allow to increase the volume of their interaction, as well as to improve its efficiency due to additional commission income and increased profitability.Objectives. To study and systematize macroeconomic indicators of the segments of banking and leasing services in Russia; to propose a new model of interaction between a bank and a leasing company, which is aimed at increasing its commission income and profitability; to assess the effectiveness of the devel

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17

ВАСЛАВСКАЯ И.Ю., ВАСЛАВСКАЯ И. Ю., ЕРЕМИНА И. И. ЕРЕМИНА И.И., and ЛЫСАНОВ Д. М. ЛЫСАНОВ Д.М. "DEVELOPMENT OF LEASING AS A TOOL FOR INVESTMENT ACTIVITY OF ENTERPRISES." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 329–31. http://dx.doi.org/10.34925/eip.2024.165.4.062.

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Статья посвящается вопросам, связанным с развитием и источниками инвестиционной деятельности предприятий. Особое внимание уделяется лизингу, его экономическому содержанию и инвестиционным функциям. Рассматриваются законодательное и нормативно-правовое обеспечению лизинговых операций. The article is devoted to issues related to the development and sources of investment activity of enterprises. Special attention is paid to leasing, its economic content and investment functions. The legislative and regulatory support of leasing operations are considered.

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18

Shevchenko, N. V., and H. I. Pushak. "Problems of the Development of Domestic Leasing Companies in Crisis Conditions." HERALD OF THE ECONOMIC SCIENCES OF UKRAINE, no. 1(42) (2022): 106–9. http://dx.doi.org/10.37405/1729-7206.2022.1(42).106-109.

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A study was conducted on the importance of leasing companies in the development of the modern domestic credit market. It was determined that the main objects of the leasing loan in Ukraine are: industrial machinery, construction machinery, cars and various equipment, and the subjects are both economic entities and natural persons. The main negative factors affecting the development of leasing companies in Ukraine are considered and highlighted. It was determined that Ukraine ranks only 41st in terms of the volume of leasing agreements, although the volume of industrial enterprises in Ukraine.

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19

Чернов, Д. М., Д. В. Пинютин, А. Р. Тухбатулин, et al. "Optimization of contractual terms of leasing in construction." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1147–51. http://dx.doi.org/10.34925/eip.2021.126.01.223.

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В статье рассматриваются подходы к оптимизации договорных условий лизинга в строительстве. Рассмотрены стоимость и структура договоров финансового лизинга машин и оборудования по виду экономической деятельности «Строительство». Осуществлен сравнительный анализ условий предоставления в лизинг строительной техники в лидирующих лизинговых компаниях. Аргументирована необходимость введения в практику показателя лизингоемкости в целях обеспечения возвратности лизинговых платежей. The article discusses approaches to optimizing the contractual terms of leasing in construction. The cost and structure o

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Latipova, Shahnoza. "METHODS OF SUBJECTIVE EVALUATION THE EFFICIENCY OF LEASING SERVICES." Journal of Science and Innovative Development 3, no. 2 (2020): 34–51. http://dx.doi.org/10.36522/2181-9637-2020-2-5.

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The study of the features of assessing the effectiveness of leasing services as a way of financing investment projects in the financial market, in contrast to other alternative methods, is considered especially relevant. The increase in investment in the modernization of fixed assets and the further expansion of its capabilities through the leasing mechanism is ensured by evaluating the effectiveness of this activity. Therefore, the purpose of the following study is to develop recommendations on the application of methods for assessing the effectiveness of this service for all participants in

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21

Sirenko, Natalia, Kateryna Mikuliak, Tetiana Gannichenko, and Alina Polishchuk. "Financial Leasing as a Guarantee of Development of the Agricultural Sector Economy of Ukraine." Modern Economics 26, no. 1 (2021): 141–46. http://dx.doi.org/10.31521/modecon.v26(2021)-21.

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Annotation. Introduction. It was found that the promising direction of renewal of fixed assets and the provision of a number of additional services for the agricultural sector is financial leasing. The essence of financial leasing, the subjects involved in its implementation, as well as regulatory support are analyzed. The advantages and disadvantages of financial leasing are systematized. The dynamics of changes in the share of the value of financial leasing agreements concluded by industries and equipment is presented. The foreign experience of financial leasing as an attractive and effectiv

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22

Kuzmina, Emma, and Elina Kuzmina. "The Trends and Prospects of Leasing Development as a Relevant Financial Tool of Investments in the Southern Regions of Russia." Vestnik Volgogradskogo gosudarstvennogo universiteta. Serija 3. Ekonomika. Ekologija, no. 1 (March 2019): 56–65. http://dx.doi.org/10.15688/jvolsu3.2019.1.5.

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Leasing owing to the unique economic essence is considered to be a booster for economic, innovation and investment business activity of any level. In the conditions of competition, economic subjects are constantly in search of innovative approaches to business operations and effective distribution of financial resources. This determines the demand for leasing as an efficient way to make investments into business. The relevance of the research regarding prospects of leasing development at the regional level does not raise doubts as the issue of sources of new investments into the real sector of

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23

Калачева, Ольга, and Olga Kalacheva. "Leasing Relations As an Important Source of Funding of the Activity of Small and Medium Entities." Auditor 3, no. 11 (2017): 49–55. http://dx.doi.org/10.12737/article_5a17cc1d05c5e0.54359084.

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In this article, the author reviews the problems of attracting fi nancial resources by small and medium entities for conducting their activities. It outlines the leasing as a priority and accessible source of replenishment the material and technical basis of small entities — plant assets. Th e economic and social role of leasing in the life of the country is revealed in the article.

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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 t

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25

Latipova, Shakhnoza, Enikö Lörinczová, Iryna Sarancha, Olena Kravchenko, Lesia Levchenko, and Nataliia Yukhymenko. "The model of evaluation of efficiency of leasing services." E3S Web of Conferences 587 (2024): 03017. http://dx.doi.org/10.1051/e3sconf/202458703017.

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At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects. Increasing the volume of investment for the modernization of fixed assets through the leasing mechanism, further expanding its capabilities will be ensured by assessing the effectiveness of this activity. Thus, the purpose of the article is to develop methods for applying the methods of determining the effectiveness of this type of service for the lessee of the leasing operation, as well as a m

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26

RYBCHUK, Anatoly. "EVOLUTION OF THE INTERNATIONAL MARKET OF LEASING SERVICES." Herald of Khmelnytskyi National University. Economic sciences 310, no. 5(1) (2022): 214–20. http://dx.doi.org/10.31891/2307-5740-2022-310-5(1)-35.

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The current stage of the development of the international economy is characterized by the activation of globalization trends, among which one of the most promising forms of international cooperation, which has significant prospects, is international leasing. Today, leasing operations have become an integral part of the development and stabilization of the world economy. The growth and expansion of the global leasing market is a natural fact of the processes of globalization and integration of both production and the financial sphere. If there is a need to modernize the economy, the use of a le

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27

Loretts, Olga G., Ekaterina M. Kot, Aleksey V. Ruchkin, and Viktor S. Kukhar. "Lending system for agricultural enterprises: Prospects for development and transformation." BIO Web of Conferences 82 (2024): 05035. http://dx.doi.org/10.1051/bioconf/20248205035.

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The article examines the current situation of using lending, leasing and factoring instruments for agricultural producers in modern Russia. The authors note that the current lending and leasing system requires transformation to take into account the conditions for the activities of agricultural enterprises, taking into account seasonality and the delayed effect of obtaining results. A transformation system for leasing is also proposed to make the instrument more flexible through the introduction of commercial instruments and the abandonment of exclusively government regulation of the activity

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Sidlyar, Alexey S., and Anna V. Komarova. "THE ROLE OF LEASING IN THE ACTIVATION OF INVESTMENT PROCESSES IN THE RUSSIAN FEDERATION AT THE PRESENT STAGE: TRENDS AND PROBLEMS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/7, no. 153 (2024): 87–95. https://doi.org/10.36871/ek.up.p.r.2024.12.07.011.

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The article analyzes trends in the development of investment activity in the Russian Federation at the present stage by economic spheres, by sources of financing, identifies trends and features of the development of the Russian leasing market in 2022–2024; reveals the increasing role of leasing in investment processes at the present stage

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Gazman, V. "Overcoming stereotypes in leasing." Voprosy Ekonomiki, no. 2 (February 20, 2017): 136–52. http://dx.doi.org/10.32609/0042-8736-2017-2-136-152.

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If we want securitization to become one of the main channels to attract funding in leasing activity, as the Bank of Russia predicts, one needs to revise some stereotypes. Relying on foreign and domestic research, the author gives a critical assessment of the postulate of the need for uniformity of securitized assets; proves that real estate, contrary to the traditional approach, rather than equipment and transport, prevails in securitization transactions, and explains why this happens. The article presents a new perspective on the behavior of issu- ers concerning the timing of securities circu

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Rosita, Putri, Rina Tjandrakirana DP, and Eka Meirawati. "PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG." Balance : Jurnal Akuntansi dan Bisnis 3, no. 1 (2018): 348. https://doi.org/10.32502/jab.v3i1.1160.

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The activity of leasing fixed assets in a company has to follow standard regulation for each ofits lease transaction process. The accounting treatment for lease transaction should beapplied consistently according to SFAS No. 30 in order to compile financial statements.SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, anddisclosure which in this case consists of leesee and leesor. The objective of this study is tofind out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Saktiin Palembang during the period of 2015-2016 compared with SFAS No. 3

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Helalat, Mohammad Ali, and Faisal Mohammad Shogairat. "The Expiration of the Financial Lease Contract: A Comparative Study between Jordanian Legislation and Egyptian Legislation." Journal of Politics and Law 9, no. 1 (2016): 103. http://dx.doi.org/10.5539/jpl.v9n1p103.

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Leasing activity has proved its importance as a competitive tool of financing, especially with the growing awareness of a lot of legislations of the benefits provided by leasing as a source of funding, as well as the increasing size of projects and their need for more flexible funding sources that are more liable to respond to the requirements of profitability required by these projects. Since the financial leasing contract is in progressive development just like any other aspect of the economy through which it grows, I preferred that the subject of this research shall be on the expiration of

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32

Ignatiuk, Y. O. "Legal nature of the leasing agreement and its peculiarities." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 118–22. http://dx.doi.org/10.24144/2307-3322.2021.64.22.

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The article examines the legal nature of leasing in Ukraine. The issues of scientific analysis of the essence and mechanism of civil renewal of legal transformed regulation of the economics of leasing research legal relations in traditional Ukraine are considered. In the capital of modern economic instability in the means of Ukraine’s economy, the urgency of regulation acquires the issue of developed effective responsibilities and rational legal use of existing resources, investment, procurement, enterprise, search for effective funds, methods of accelerated legal development destroyed equipme

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ПОНОМАРЕВА, О. С., А. А. МИРОНОВ, Т. В. МАЙОРОВА та Н. Е. МАЙОРОВ. "АНАЛИЗ И ТЕНДЕНЦИИ РАЗВИТИЯ ЛИЗИНГА В РОССИИ". Экономика и предпринимательство, № 9(170) (13 вересня 2024): 497–501. http://dx.doi.org/10.34925/eip.2024.170.9.088.

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В современных условиях хозяйствования наиболее весомой причиной, мешающей российским компаниям в преодолении кризиса и в укреплении своих позиций на рынке, является недостаточная инвестиционная активность. Решить данную проблему можно с помощью такого инструмента, как лизинг. Лизинг как особый юридический институт, может обеспечить новые возможности для инвестирования средств в развитие экономической деятельности. Развитие отношений в сфере лизинга проходит ускоренными темпами, благодаря распространению лизинговых договоров, растет спрос на различные виды обновлений, модернизации и расширения

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Shipshova, Ol'ga, and Ilgiz Nurtdinov. "TRENDS IN THE DEVELOPMENT OF THE LEASING MARKET IN MODERN CONDITIONS." Russian Journal of Management 11, no. 3 (2023): 280–94. http://dx.doi.org/10.29039/2409-6024-2023-11-3-280-294.

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Importance Issues of leasing business development, in a difficult economic and political situation caused by the imposed economic sanctions against the Russian Federation. Objectives To monitor and assess the current state of the leasing market in Russia in connection with new economic challenges and political events. Analyze the volume of leasing transactions in the context of various business segments, reflect possible measures of state support and promising areas of development of the leasing market. Methodology Within the framework of this work, statistical and empirical data p

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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 c

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Olena, Plakhotnik. "CONSIDERATION OF LEASING AS AN EFFECTIVE TOOL IN THE SYSTEM OF EFFECTIVE ACTIVITY OF INDUSTRIAL ENTERPRISES." TECHNOLOGY AUDIT AND PRODUCTION RESERVES 3, no. 4(53) (2020): 36–40. https://doi.org/10.15587/2706-5448.2020.207114.

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<em>In the context of the economic crisis for the development of the national economy, the need is growing for developing reliable mechanisms for attracting investments, which are a means of modernizing fixed assets and introducing the latest technologies. Due to the possibility of risk when investing in new technologies, commercial banks are not actively involved in financing the development of innovations. To a large extent, the solution of these problems can be achieved through the use of leasing, is a promising area of economic activity of industrial enterprises. Therefore, the object of r

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BELIANKO, Lidiia. "Potential for the development of financial leasing in Ukraine." SCIENTIA FRUCTUOSA 153, no. 1 (2024): 127–42. http://dx.doi.org/10.31617/1.2024(153)08.

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In modern conditions, the market of financial leasing services occupies a prominent place in the economy of developed countries. Financial leasing is a kind of symbiosis of lending and renting, it has a number of significant advantages for ensuring and expanding the activities of business entities due to the replenishment of their investment income, a convenient source of financing, the possibility of using modern and often expensive equipment without significant costs, modernization of production and normalization of the financial and economic state of business, which invigorates the devel

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Идрисов, М. И., and А. А. Абдулалимов. "Leasing operations and prospects for their implementation in the practice of russian banks." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 1230–34. http://dx.doi.org/10.34925/eip.2020.116.3.262.

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Лизинговые операции и перспективы их внедрения в практику работы коммерческих банков. Исследование лизинговых операций кредитных организаций на лизинговом рынке и определение перспективных направлений их развития в современных условиях. Проведен статистический анализ лизинговых операций коммерческих банков в сфере малого и среднего бизнеса изменений, а также рассматривается оценка лизинговых операций кредитных организаций. Развитие лизинга во всех его формах является важнейшим фактором макроэкономической стабилизации и инвестиционной активности в Российской Федерации, в особенности в условиях

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РАССОЛЕНКО, Юлія, та Василь БЄЛОЗЕРЦЕВ. "МЕТОДИЧНІ ЗАСАДИ ОБЛІКУ ТА ОПОДАТКУВАННЯ ОПЕРАЦІЙ ВІДПОВІДАЛЬНОГО ЗБЕРІГАННЯ ТА ОРЕНДИ". Herald of Khmelnytskyi National University. Economic sciences 328, № 2 (2024): 287–91. http://dx.doi.org/10.31891/2307-5740-2024-328-45.

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In today's conditions of a shortage of own financial resources in enterprises and the lack of the possibility of obtaining loans, the most affordable and effective way of financing the current needs in the organization of the enterprise's activities is the lease of fixed assets. Places for storing stocks and warehouses are needed by enterprises of almost any industry and field of activity. The easiest way to get such non-negotiable assets at your disposal to ensure your specialized activity is to enter into a lease relationship. On the other hand, in the current crisis conditions, for some ent

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Kuznetsova, Inna, and Tetiana Kublikova. "MANAGEMENT OF INNOVATIVE ACTIVITIES: FORMATION OF ALTERNATIVE SOURCES OF UKRAINIAN ENTERPRISE DEVELOPMENT." Economic Analysis, no. 31(4) (2021): 36–45. http://dx.doi.org/10.35774/econa2021.04.036.

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Introduction. The subject of the research is the mechanisms of innovative enterprises’ activity, its activation, and improvement of effectiveness. The financial support of business entities’ innovative activity sources is considered. The structure of financing innovation activities volumes and dynamics in Ukraine are analyzed. Possibilities of expansion of own enterprises’ financial resources and the possibility of introducing and using unconventional sources of sponsorship of innovative business – leasing financing are highlighted. The purpose and objective of the research are to systematize

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Regita Cahyani, Ni Luh Ayu, I. Nyoman Putu Budlarta, and Ni Made Puspasutari Ujianti. "Perlindungan Hukum Bagi Perusahaan Leasing Terhadap Debitur Wanprestasi." Jurnal Preferensi Hukum 2, no. 2 (2021): 254–59. http://dx.doi.org/10.22225/jph.2.2.3318.254-259.

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Disputes often occur in leasing companies, one of them is breach of content. This activity is carried out by the debtor who should have an obligation to carry out achievements in a contract against the leasing company. The purpose of this research is to reveal the form of legal protection for leasing companies and the legal consequences that arise when the debtor makes an interpretation. This research uses normative legal research, which is studied using literature research. Sources of legal materials used are primary legal materials and tertiary legal materials which can support secondary leg

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Hendra, Hendra, Rafika Chudriana Putri, Sri Sudiarti, and Marliyah Marliyah. "Penerapan Ijarah Muntahiya Bit Tamlik pada Perusahaan Leasing dalam Perspektif Fikih Muamalah: Studi Kasus PT. Adira Finance." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 3 (2023): 2952–65. http://dx.doi.org/10.47467/alkharaj.v6i3.4844.

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Currently, human needs are increasingly complicated, especially for vehicles as a means of support in every activity. Therefore, the role of Islamic financial institutions in this case is needed as a facilitator for people who are constrained by capital. Islamic financial institutions have a financing agreement "Ijarah Al Muntakiya bit Tamlik" (financial leasing with purchase)/IMBT as a solution to this problem. IMBT is a combination of leasing (ijarah) and buying and selling at the end of the lease contract. Purchase of vehicles on credit in leasing can be used as a community solution option.

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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.

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Arkhangel’skaya, L. Yu. "State and Dynamics of Development of the Russian Leasing Market (Brief Statistical Analysis)." Accounting. Analysis. Auditing 8, no. 1 (2021): 74–86. http://dx.doi.org/10.26794/2408-9303-2021-8-1-74-86.

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The study subject of the paper is the directions of development of leasing in Russia in various forms of its manifestation. There is no generally accepted classification of types of leasing today — the system of statistical indicators characterizing the state and development of the financial leasing market is in a state of formation; the factors (external and internal) and cause-and-effect relationships that bring such an uneven development of the leasing services market in a way of changing the legal environment, new challenges of the time (economic, financial, social) have been little studie

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Huszár, Barbara E., Ádám Banai, and Norbert Kovács. "The economic and spatial characteristics of the Hungarian office market : an SCP paradigm analysis with special focus on green activity." Hungarian Statistical Review 8, no. 1 (2025): 3–30. https://doi.org/10.35618/hsr2025.01.en003.

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This paper examines the structure and performance of the Budapest office market, with special focus on the green office building segment, as previously no such research was conducted. A so-called structure, conduct, and performance (SCP) paradigm typed analysis was conducted on 915 leasing transactions. Results showed that micro companies signed 41% of leasing contracts, with large corporations signing the highest volume. The green office market in Hungary expanded gradually, with 59% of the 915 transactions recorded in green-certified buildings. Micro companies signed 34% of the total number

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Вторыгин, А. С. "Leasing as an effective tool for business development." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 771–75. http://dx.doi.org/10.34925/eip.2021.126.01.149.

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В статье рассматривается вопросы эффективности лизинговых операций как финансового инструмента для развития бизнеса. На современном этапе развития отечественных предприятий одной из перспективных форм финансирования инвестиционной деятельности организаций является лизинг, который в практике хозяйственной деятельности рассматривается как альтернатива приобретению, долгосрочному кредитованию и аренде оборудования и транспортных средств. Задачами исследования являются: последовательное и комплексное изучение процессов финансирования бизнеса на условиях лизинга. Анализ научных трудов отечественных

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Syaiful Khoiri, Harahap. "PERLINDUNGAN HAK BAGI KREDITUR DALAM PERJANJIAN SEWA GUNA USAHA." Jurnal De Jure Muhammadiyah Cirebon 8, no. 2 (2024): 16–29. https://doi.org/10.32534/djmc.v8i2.6607.

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Leasing has become a growing business activity in Indonesia, mainly due to its flexibility in meeting the capital and asset needs of business operators. This activity is carried out through an agreement between the creditor (lessor) and the debtor (lessee), which serves as the legal basis for defining the rights and obligations of both parties. However, in practice, there are frequent violations of the agreement terms, wherein the debtor commits a breach that causes losses to the creditor. This study adopts a normative juridical approach, utilizing literature sources and other relevant referen

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Sardi, Faras Olvila, Ibrahim Fajri, and Desty Anggie Mustika. "Judicial Review of Breach of Contract by Lessee Against Lessor in Financial Leasing (Study on Decision Number 15/Pdt.G.S./2020/PN.Cbi)." JURNAL MAHASISWA YUSTISI 2, no. 3 (2024): 5–9. https://doi.org/10.32832/jurmayustisi.v2i3.1202.

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Leasing has several parties involved such as lessees, lessors, banks, and suppliers. Leasing is financing activity or activity in the form of providing capital goods on finance lease or operating lease. Leasing is held through a financing agreement between the lessee and the lessor. Problems arise when the lessee breach of contract nor break the promise of the finance agreement which result in focuses on the decision of Cibinong District Court number 15/Pdt.G.S2020/PN.Cbi and the opinions of legal expert through legal books then analyzed qualitatively and descriptively. Through this research,

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Nechaev, Andrei, Tatiana Romanova, and Maria Tyapkina. "Author’s toolkit of the state regulation of the development of leasing." MATEC Web of Conferences 212 (2018): 09010. http://dx.doi.org/10.1051/matecconf/201821209010.

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The lack of own funds of enterprises is one of the main problems in resolving issues related to the expansion, the acquisition of new equipment or the replacement of the old one. In contemporary economic conditions, it is leasing that is considered one of the most progressive ways of financing business activity. This financial toolkit is able to provide enterprises with access to the most advanced production technologies and equipment. At the same time, this mechanism is paid insufficient attention in our country. To solve these problems, the authors propose, firstly, the implementation of the

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Юшаева, Р. С. Э., С. И. Муцалов, and Ж. Н. Довлетукаева. "Advantages and disadvantages of leasing as a new form of selling goods." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 927–31. http://dx.doi.org/10.34925/eip.2021.137.12.181.

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В данной статье раскрывается сущность лизинга, изучаются его виды и способы предоставления. Во всех странах мира лизингом принято воспринимать деятельность инвестиционного характера, которая направлена на приобретение и передачу определенного имущества получателю, который в течение существенного, но ранее оговоренного срока времени производит процесс выплаты аренды, а в конечном результате, либо возвращает имущество компании, либо проводит его полноценный выкуп. Рассматриваются варианты лизинга автомобиля для физических лиц. Выявляются положительные и негативные моменты лизинга автомобиля для

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