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Dissertations / Theses on the topic 'Operating leases'

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1

Thran, Tim, and Rasmus Eriksson. "Lease or Lend? : An analysis of how operating leases effect cost of debt." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388965.

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The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. The data consist of observations on 213 Swedish public companies during the time-period 2006-2017, resulting in a total sample of 1549 observations. This paper concludes that operating leases is a complement rather than a substitute to debt and that the increased harmonization effect
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2

McLean, Lacey A. "An Examination of the Implications of the Exposure Draft "Leases" on Retail Corporations." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/250.

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The release of the Exposure Draft Leases by the Financial Accounting Standards Board in August 2010 has brought about much discussion regarding the proposed treatment for lease accounting. The changes proposed include the capitalization of operating leases by lessees, which are currently regarded as off-balance sheet financing. When the proposed changes take place, industries that have substantial off-balance sheet leases currently, such as the retail industry, will face significant adjustments for assets and liabilities, as well as changes in their income statement. This paper quantifies thes
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Dillon, J. "Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8560.

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Includes bibliographical references.<br>This study analyses the impact that operating lease capitalisation has on key financial statement ratios and failure prediction indicators of listed South African companies operating within five sectors (namely General Industrials, Industrial Transportation, Food & Drug Retailers, General Retailers and Travel & Leisure), as well as whether the impact thereof is substantially the same as the new proposed accounting treatment for Type A and Type B leases in terms of ED/2013/6 (IASB, 2013). Furthermore, the extent of lease usage in South Africa and whether
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4

Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

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This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy publi
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Cerqueira, Catarina Alexandre. "Determinantes do lobbying por parte dos preparadores : o caso da norma sobre as locações." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17144.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo procura identificar os determinantes que levam os preparadores a praticar lobbying no caso da publicação da IFRS 16 - Leases. A principal mudança relativa a esta norma levará os locatários a reconherem a maioria das suas locações nos seus balanços (IASB, 2016). A distinção entre locações operacionais e financeiras irá acabar para os locatários (Barone, Birt e Moya, 2014). Portanto, o estudo tem dois objetivos. Em primeiro lugar, demonstrar que os preparadores são o grupo de interesse que desenvolve mais atividades d
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6

Bolin, Fredrik, and Vural Akdemir. "Nya leasingstandarden IFRS 16 : Kapitalisering av operationella leasingavtal och dess effekter." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30567.

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Företag kan finansiera verksamheten på olika sätt. Ett alternativ för finansiering vid nyanskaffning är leasing. Det innebär att man låter ett annat bolag köpa tillgången och hyr det sedan av bolaget. Den nya standarden, IFRS 16, som ges ut av IASB och som ska tas i bruk från och med januari 2019, har ändrat kriterierna för klassificeringen av leasingavtal. Vilket har gjort att många tidigare operationella leasingavtal med en avtalstid längre än 12 månader kommer med den nya standarden att klassas som finansiella leasingavtal och därmed föras in på balansräkningen som skulder och tillgångar. D
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7

Hughes, Mark, and n/a. "The format effects of operating lease disclosures on the quality of decision-making by non-professional investors." University of Canberra. Law, 2003. http://erl.canberra.edu.au./public/adt-AUC20060203.114404.

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The recent proposal by the Group of Four Plus One to modify the accounting treatment of operating leases has attracted considerable comment. However, a review of the publicly available submissions to this proposal reveals that no one has addressed the issue in terms of the primary objective of general purpose financial reports, that is, to provide decision useful information to non-professional investors. This thesis seeks to redress this gap by providing some evidence of the ability of nonprofessional investors to evaluate operating leases as they are presented according to current accounting
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8

Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

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When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho
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9

Söderström, Maja, and Alexandra Stadin. "K3 vs IFRS : Ett val för företag med väsentlig andel leasing." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14372.

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Koncerner som redovisar enligt IFRS ska från och med 1 januari 2019 tillämpa den nya leasingstandarden IFRS 16. Den traditionella och vedertagna uppdelningen av leasing har länge varit operationell och finansiell leasing. Den nya standarden innebär emellertid att uppdelningen mellan operationell och finansiell leasing försvinner. Istället ska företag enligt IFRS 16 redovisa merparten av sin leasing som en tillgång och en skuld på balansräkningen. K3 regelverket använder däremot fortfarande uppdelningen i de två olika kategorierna där ett operationellt leasingavtal likställs med ett hyresavtal
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10

De, Villiers Rikus Ruben. "The impact of capitalising long–term operating leases on the financial ratios of the top forty JSE–listed companies / de Villiers R.R." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8156.

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The assurance industry is fiercely competitive with intense rivalry among the Big Four assurance firms. Clients also exert extreme pricing pressure on audit fees to further strain profitability. Understanding and analysing the various drivers within the competitive assurance environment help an organisation to better combat the competitive forces and derive a strategy that will enable it to obtain a competitive advantage. This study analyses the competitive South African assurance environment by means of the Porter Five Forces model which identifies the drivers constituting the five competitiv
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Forsman, Alexander, and Victor Karlsson. "IFRS 16 : Standardens effekter på de finansiella rapporterna och kreditgivares bedömningar." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68519.

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Leasing har generellt sett varit en attraktiv finansieringsmetod för företag att erhålla de tillgångar som krävs för att kunna konkurrera inom sin bransch. Med IAS 17 kan leasingavtal klassificeras som antingen finansiella eller operationella vilket påverkar hur företagen redovisar sina leasingavtal. Operationell leasing har skapat möjligheter för företag att hålla sin finansiering utanför balansräkningarna och därmed dold för företagens externa intressenter. Företagen har på så vis kunnat visa en bättre bild av deras finansiella ställning samt prestation. Denna problematik försöker nu Interna
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12

Waldholm, Robin, and Tess Lagerblad. "Leasetagaren i två världar : En explorativ ex-post-studie om hur införandet av IFRS 16 har påverkat verksamheten för leasetagare inom den svenska detaljhandeln." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-193540.

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Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. However, the expectations lack academic published em
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13

Eriksson, Johan, and Axel Gref. "Effekter av införandet av IFRS 16 : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38567.

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The background for this essay is the problems associated with the previous leasing standard IAS 17, and the implementation of the new, IFRS 16. During the appliance of IAS 17 leasing was either classified as operating- or finance leasing. Here the focus is whether there are similarities in the lease contract to a repayment purchase or not. For finance leases there are similarities to a purchase of the asset, where the lessee shall report both the asset and liability in the balance sheet. Simultaneously neither the asset or liability is reported in the balance sheet when establishing operating
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Allert, Norgren Daniel, and Oskar Martinelle. "IFRS 16 påverkan på jämförbarheten och företagsvärderingar på Stockholmsbörsen : En kvantitativ studie om en ny redovisningsprincip för leasing." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79428.

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Redovisningen av leasing har länge kritiserats för att väsentliga tillgångar inte redovisats i balansräkningen. I januari 2019 implementerades IRFS 16 som en ny redovisningsstandard för leasing. Standarden innebär att tidigare operationella leasingavtal ska redovisas i balansräkningen som en nyttjanderättstillgång med en tillhörande leasingskuld. Syftet med IFRS 16 är att öka jämförbarheten mellan företag som finansierar tillgångar genom lån och företag som leasar tillgångar. Denna standard kommer förändra finansiella nyckeltal som ofta används av intressenter för att bedöma ett företags finan
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15

Bergholm, Albin, and Fatijon Islami. "Kapitalisering av operationell leasing – en konsekvens av IFRS 16." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12629.

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Den internationella redovisningsstandarden för leasingavtal, IAS 17 Leasingavtal, harkritiserats för att den möjliggör för företag att redovisa utanför balansräkningen genomoperationell leasing. Det har länge förts diskussion kring redovisningen av operationellaleasingkontrakt och om de representerar en rättvisande bild. Operationella leasingkontraktorsakar att företag undanhåller tillgångar och skulder från balansräkning. Ur denna problematikhar IASB skapat den nya redovisningsstandard, IFRS 16 Leases, som ska ersätta den gamlaredovisningsstandarden.Huvuddragen i den nya standarden IFRS 16 är
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16

Nylen, Christoffer, and Fornes Philip Nilsson. "Effekterna av att kapitalisera operationella leasingavtal : Hur påverkas stora företag verksamma i Sverige av IFRS 16?" Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35442.

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Leasing is and has been American companies largest external source of equipment financing and there are signs that the concept been used 2010 years before Christ. It is larger than bank loans, bonds, stocks, commercial mortgages and the fastest growing form of business investment. Imhoff, Lipe and Wright (1991) wrote that the popularity of leasing is due to management's ability to maintain leased asset and hence the finance obligation off-balance sheet. The forthcoming transition from IAS 17 to IFRS 16 implies a change of operational and financial leasing reporting for lease takers to provide
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Ben-Zvi, Noa. "(OR)² : operations research applied to operating room supply chain." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/91096.

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Thesis: S.M., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2014. In conjunction with the Leaders for Global Operations Program at MIT.<br>Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014. In conjunction with the Leaders for Global Operations Program at MIT.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (page 63).<br>Massachusetts General Hospital (MGH) is ranked as the top hospital in New England and second nation-wide. It is also the largest hospital in New England; it
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18

Korecký, Ondřej. "Leasingová smlouva." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72143.

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This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions
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Limburská, Martina. "Leasingová smlouva v českém, slovenském a rakouském právu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150153.

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The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirement
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Holzer, Michal. "Operativní leasing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224577.

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The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.
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Šťovíčková, Martina. "Externí financování dlouhodobého majetku z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193351.

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The thesis analyses the ways of external financing above all from the accounting and tax perspective through lease and loan. The first part defines the financial lease and loan, the way how they are captured in accounting and their relations to taxes. There are advantages and disadvantages of both ways of financing listed and analysed in more details. The second part of the thesis compares the acquision of assets through loan or lease. The ways of financing are compared from the administrative and tax perspective as well as the financial cost of the investment.
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Paxton, Blaine Kermit. "The Dell operating model." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/34778.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering; in conjunction with the Leaders for Manufacturing Program at MIT, 2004.<br>Includes bibliographical references (p. 62-63).<br>Dell, Inc. is well known for its dramatic and continually improving operational performance in terms of unit cost, inventory level, production capacity, and labor efficiency. However, in late 2002, several members of Dell's Americas operations group realized that they did not fully understan
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Pavlišová, Veronika. "Vývoj leasingu v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113085.

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This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord.
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Slater, Michelle McHugh. "National Inquiry of Clinical Nurse Leadership in the Operating Room." Case Western Reserve University Doctor of Nursing Practice / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=casednp1476639876263273.

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Čakarová, Cveta. "Projekt IASB vytvoření nových pravidel pro leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142146.

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The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters
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Nag, Aditya. "Revolutionizing standard operating procedures in biomanufacturing." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/81006.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Global Operations Program at MIT, 2013.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 88).<br>In its quest to become a High Reliability Performance (HRP) organization, Amgen manufacturing operations desires to further improve its adherence to, and effectiveness of, its standard operating procedures (SOPs). SOPs are expected to provide clear guidance to opera
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Greguš, Adam. "Způsoby pořizování dopravních letadel a fleet management letecké společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359233.

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The aim of this thesis is to work out a topic regarding airliner acquisition and financing methods. Fleet planning is an important decision-making process because acquiring an aircraft is a capital-intensive investment. There are different methods of acquiring and financing and each of them have its advantages and disadvantages which complies different operational, tactical and strategical needs of an airline. The aim is also to analyze and describe current and forecast situation within the airline industry both globally and regionally. The last part is dedicated to flight fleet management ins
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Agrawal, Vishal. "Essays on sustainable operations." Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34800.

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With the increased attention of different stakeholders on the environmental performance of businesses, several firms are increasingly focusing on product recovery and reuse activities which are not only profitable but may also help to reduce the environmental impact of their operations. This dissertation focuses on managerial challenges associated with such value-added recovery and reuse activities. The first essay examines how a firm should bring a product to market, in particular, whether to lease or sell products. Motivated by claims that leasing can be an environmentally superior to sellin
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Zhang, Zheng. "Semiparametric least squares analysis of the receiver operating characteristic curve /." Thesis, Connect to this title online; UW restricted, 2004. http://hdl.handle.net/1773/9578.

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Krejčí, Miloš. "Leasing z pohledu IFRS a české legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5249.

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Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Luu, Henry H. T. "Airline operating cost reduction through enhanced engine health analytics." Thesis, Massachusetts Institute of Technology, 2018. http://hdl.handle.net/1721.1/119307.

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Thesis: S.M., Massachusetts Institute of Technology, Department of Aeronautics and Astronautics, In conjunction with the Leaders for Global Operations Program at MIT, 2018.<br>Thesis: M.B.A. Massachusetts Institute of Technology, Sloan School of Management 2018 In conjunction with the Leaders for Global Operations Program at MIT<br>Cataloged from PDF version of thesis. "June 2018."<br>Includes bibliographical references (pages 108-111).<br>Engine Health Management (EHM) is a comprehensive maintenance service offered by engine manufacturer Pratt & Whitney (PW) to its airline customers. In its c
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Holland-Burman, Alexander, Richard Widerståhl, and Lisa Axelberg. "Understanding the internationalization process of Swedish SMEs operating in international healthcare markets." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202629.

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The widespread and rapid internationalization of small to medium-sized enterprises (SMEs) in the healthcare sector is outpacing our efforts to understand the motives behind this phenomenon and the processes that propel it. This paper investigates the internationalization processes of Swedish SMEs that operate in the international healthcare markets. Based on interviews from five SMEs, the study seeks to understand why these SMEs internationalize, and how and in what way this internationalization process unfolds. By developing a conceptual model based on previous literature for SME internationa
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Giansiracusa, Michael P. "Preliminary design capability enhancement via development of rotorcraft operating economics model." Thesis, Massachusetts Institute of Technology, 2010. http://hdl.handle.net/1721.1/61865.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering; and, (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; in conjunction with the Leaders for Global Operations Program at MIT, 2010.<br>Page numbers proceeded by chapter numbers. Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 107-111).<br>The purpose of this thesis is to develop a means of predicting direct operating cost (DOC) for new commercial rotorcraft early in the design process. This project leverages historical efforts to model operating cost
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Pilster, Ulrich Hans-Christian Kaspar. "Regime type, civil-military relations, leaders, and multilateral military operations." Thesis, University of Essex, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.542347.

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Hodges, David J., and Robert E. Lee Rowland. "Finding the right indigenous leader and force for counterinsurgency operations." Monterey, California. Naval Postgraduate School, 2011. http://hdl.handle.net/10945/10621.

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In recent decades, insurgents and other nonstate actors with their nontraditional styles of warfare have become significant threats to the U.S. and its allies. Failing to draw lessons from past conflicts has been a root cause of the misguided strategies implemented against insurgents in both Iraq and Afghanistan. Combating these insurgencies using a military-heavy strategy has proved to be a drain on both the U.S. economy as well as the military forces that have shared the burden of deployments since the onset of operations Enduring Freedom and Iraqi Freedom. As a result, the U.S. should consi
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Sham, Gregory C. (Gregory Chi-Keung). "Developing a data-driven approach for improving operating room scheduling processes." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/73397.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Global Operations Program at MIT, 2012.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 52).<br>In the current healthcare environment, the cost of delivering patient care is an important concern for hospitals. As a result, healthcare organizations are being driven to maximize their existing resources, both in terms of infrastructure and human capital. Using a
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Von, Erlach Burkhart. "Public law aspects of lease, charter and interchange of aircraft in international operations." Thesis, McGill University, 1990. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=59586.

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Lease, charter and interchange have become more and more important throughout the last decades. The International Civil Aviation Organization could not ignore that reality. In 1980 after a long preparatory work Article 83bis, an amendment to the Chicago Convention on International Civil Aviation was adopted by the 23rd Assembly without any negative votes. Yet, in 1990, this amendment, which enables the State of Registry, which is responsible for the operation of the aircraft even if flying with an operator of another state, to transfer its functions and duties to the State of the Operator.<br>
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Frauenberger, Douglas H. "Lean transformation in aerospace assembly operations." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39728.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering; and, (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; in conjunction with the Leaders for Manufacturing Program at MIT, 2007.<br>Includes bibliographical references (p. 81-82).<br>For the past two decades, virtually all manufacturing companies in the United States have adopted or are in the process of adopting lean manufacturing. Globalization has resulted in the increased availability of reliable, low cost sources putting greater pressures on traditional US manufacturing companie
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Arbogast, Matthew Stephen. "Leader Behavior Portfolios." Scholar Commons, 2016. http://scholarcommons.usf.edu/etd/6458.

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Existing leadership theories and applied resources contain bountiful lists of recommended behaviors for leaders to employ, yet an integrated model that produces the most efficient set of leader behaviors does not currently exist. A standard, quantitative method to compare and contrast leader behaviors is needed to siphon utility from each resource, leading to an integrated and diversified set of optimal behaviors for leaders to consider. Leaders have limited time and need a reliable method to make informed behavioral decisions that consistently produce the most positive effects on the desired
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Li-Carrillo, Carla (Li-Carrillo Paredes). "Optimal staffing recommendation for inbound operations." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111938.

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Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (page 72).<br>Amazon inbound operations are staffed following a 'staffing-to-charge' model in which labor is planned to match the incoming volume capacity required by the weekly Sales Operati
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Ye, Jacqueline Ming-Shih. "Improving maintenance operation through transformational outsourcing." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39682.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Manufacturing Program at MIT, 2007.<br>Includes bibliographical references (p. 40-42).<br>Outsourcing maintenance to third-party contractors has become an increasingly popular option for manufacturers to achieve tactical and/or strategic objectives. Though simple in concept, maintenance outsourcing is difficult in execution, especially in a cost-sensitive environment. This project examines the F
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Rosenfield, Todd A. "External operations portfolio analysis and segmentation." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/92657.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014. In conjunction with the Leaders for Global Operations Program at MIT.<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, 2014. In conjunction with the Leaders for Global Operations Program at MIT.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 61-62).<br>This thesis focuses on a medical device manufacturer, Company X, using a razor-and-blades business strategy, in which surgical instruments are offered to customers at little
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Zhedzik, Artsiom. "Leasing a bankovní úvěr jako alternativy financování podnikových investic." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85226.

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The main goal of this thesis is to provide a general knowledge of the leasing as a form of asset financing compared to the loan, describe leasing and define its history, types and functions, define the legal and tax aspects of leasing. Another goal is to capture the forms of lease accounting and evaluate the leasing compared to the loan by way of examples using different methods.
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Burch, Gerald. "INTERACTIVE EMPATHY AND LEADER EFFECTIVENESS: AN EVALUATION OF HOW SENSING EMOTION AND RESPONDING WITH EMPATHY INFLUENCE CORPORATE LEADER EFFECTIVENESS." VCU Scholars Compass, 2013. http://scholarscompass.vcu.edu/etd/540.

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Empathy has been shown to be a very powerful social and work ability. This study surveyed 754 employees of a privately held eastern United States company, and incorporated annual performance evaluations to empirically link interactive empathy to leader performance of 102 leaders. Data was collected from the leader’s followers, peers, and supervisors and from self-report personality evaluations. The results of this study show that leaders that are willing to engage their followers with empathic displays are seen as better leaders from their supervisors and have more engaged employees. Other
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Frolov, Igor. "Porovnání leasingového a úvěrového financování dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9919.

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The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financin
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Ogundele, Tope (Temitope). "Alternative fulfillment operations and vendor analysis." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/81009.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Global Operations Program at MIT, 2013.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references.<br>This thesis describes the development of quantitative methods to strategically plan the SKU make-up and operational aspects of Amazon's Alternative Fulfillment Sites (AFS). AFSs are smaller Fulfillment Centers (FCs) that have a more focused set of SKUs. By focusing on a sma
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Ding, Shile. "Optimizing Verizon distribution center and logistics operations." Thesis, Massachusetts Institute of Technology, 2018. http://hdl.handle.net/1721.1/118019.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, in conjunction with the Leaders for Global Operations Program at MIT, 2018.<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, in conjunction with the Leaders for Global Operations Program at MIT, 2018.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 77-79).<br>The recent surge of direct-to-customer (DTC) orders in the retail industry has increasingly put pressure on omni-channel retailers' supply chain networks to offer faster and
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Lennox, Kevin Michael. "Implementing pull production within an aerospace assembly operation." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37241.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering; in conjunction with the Leaders for Manufacturing Program at MIT, 2006.<br>Includes bibliographical references (leaf 42).<br>This thesis presents a detailed analysis of lean implementation at Hamilton Sundstrand, a global supplier of technologically advanced aerospace and industrial products. The main objective of the internship was to convert from a push system, where orders are expedited and scheduled at multiple points in th
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Villa, Adam Daniel. "Lean transformation methodology and implementation in biopharmaceutical operations." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/44322.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Chemical Engineering; in conjunction with the Leaders for Manufacturing Program at MIT, 2008.<br>Includes bibliographical references (p. 77-78).<br>Amgen's Operations division is responsible for the production, release and distribution of commercial and clinical products. Due to industry consolidation, impending competition and revenue impacts, Amgen is facing the need to rapidly improve the Operations division and align different manufacturing sites.
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Heiney, John P. (John Patrick). "Optimization of preclinical profiling operations in drug discovery." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39595.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Chemical Engineering; in conjunction with the Leaders for Manufacturing Program at MIT, 2007.<br>Includes bibliographical references (p. 55-56).<br>In early-stage drug discovery, thousands of compounds must be tested using in vitro assays to determine their exposure and safety characteristics. This data is used to guide the selection of potential drug candidates and to help chemists in optimize the properties of those compounds. At Novartis, an intern
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