Understanding leases

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  • Chapter 12 - Financial reporting for leases. After studying this chapter you will be able to understand: The structure of a lease, lessee’s incentives to keep leases off the balance sheet, the criteria used to classify leases on the lessee’s books, the financial statement effects of executory costs, residual values, purchase options and other aspects of lease contracts, the effects of capital lease versus operating lease treatment on the lessee’s financial statements,...

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  • Chapter 16 decribes leasing and other equipment finance. After completing this unit, you should be able to: Explain the main features of finance leases and operating leases, understand the reasons for leveraged leases and cross-border leases, outline the accounting and tax treatment of leases in australia, calculate rentals for a finance lease, evaluate a finance lease from the lessee’s viewpoint,...

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  • Islamic scholars have been critically examining the modus operandi of modern commercial banks ever since their establishment in the Muslim world in the last decade of the nineteenth century. As time passed, the consensus emerged among the scholars that the system was against the principles of Shar¯ı´ah, mainly because of paying/charging returns on loans and debts.

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  • Disaster recovery back-up tapes or other media should be kept solely as a security precaution and are not intended to serve as a records retention tool. In the case of disaster, the back-up would be used to restore lost records. Agency records that have not met their retention should not be disposed of on the basis of the existence of a back-up. If, for any reason (for instance, a disaster erases e-mails on an agency server), the only existing copy of an item that has not met its retention period is on a back-up tape or other medium, the agency must...

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  • Among performance audits, the number and complexity of the planning issues can be even greater. The methodology for assessing the operating efficiency of an entity will be quite different from that for attempting to measure the effectiveness of a programme in achieving its stated objectives. These two kinds of audits involve collecting and analysing different kinds of data from different sources.

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  • While many HIV-infected individuals do not wish to have children, others desire children despite their infected status. The desire and intent to have children among HIV-infected individuals may increase because of improved quality of life and survival following commencement of anti-retroviral treatment. In developing countries such as South Africa, where the largest number of people living with HIV/AIDS worldwide reside, specific government reproductive health policy and service provision for HIV-infected individuals is underdeveloped.

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  • Be sure that you understand everything in the lease. If you want something changed, you can do so right on the lease, by crossing that part out, writing in the changes, and having both parties initial the new wording. Do this on both your copy of the lease and on your landlord’s copy. (ex. “both parties agree that the pet fee is refundable.”) If you and your landlord agree on a particular meaning for an ambiguous term, then you may write in the clearer term and initial the newly agreed upon meaning. Be sure to...

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  • Midwives’ unique contribution to public health is that they work with women and their partners and families throughout pregnancy, birth and the postnatal period to provide safe, holistic care. For optimum effect, midwifery needs to be firmly rooted in the community where women and their partners live their lives.

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  • In our experiments, 42 MICAz nodes were used. The experimentswere conductedwith multiple randomly generated layouts under two different scenarios: (i) an open parking lot, and (ii) an indoor office. In each sce- nario, two types of experiments were conducted: Fixed Single Sender and Round Robin Sender. In the Fixed Single Sender experiment, the sender was placed in the center of the topology, while the other 41 nodes were randomly deployed as receivers. The sender broadcasted a packet in every 200ms. Each packet was identified by a sequence number.

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  • This is because the evidence is clear that open trade and investment, underpinned by an effective framework of rules, delivers the best results for both developed and developing countries. It is good economics. And it has been the UK’s own experience too: increased trade with Europe since the early 1980s has added almost £3,300 a year to the net income of the average British household. The fastest growing emerging economies are now creating new opportunities for all to benefit further from trade and investment.

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  • Banks and other depository institutions can also borrow on a short-term basis at the Federal Reserve discount window and pay a rate of interest set by the Federal Reserve called the discount rate. A bank's decision to borrow at the discount window depends on the relation of the discount rate to the federal funds rate, as well as on the administrative arrangements surrounding the use of the window. Banks also borrow funds in the money market for longer periods by issuing large negotiable certificates...

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  • America’s public lands and Federal waters provide resources that are critical to the nation’s energy security. To encourage robust exploration and development of the nation’s resources, the Administration has offered millions of acres of public land and Federal waters for oil and gas leasing over the last two years. Oil production from the Outer Continental Shelf increased more than a third – from 446 million barrels in 2008 to more than 600 million barrels of estimated production in 2010.

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  • So let's skip the literature part for now and try to get to the modeling. Lucky for you, all economics models look pretty much the same. There are some economic agents. They make choices in order to advance their objectives. The choices have to satisfy various constraints so there's something that adjusts to make all these choices consistent. This basic structure suggests a plan of attack: Who are the people making the choices? What are the constraints they face? How do they interact? What adjusts if the choices aren't mutually consistent?...

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  • Similar in manufacture to the miniature furniture kits are off-the-shelf dinosaur kits. These consist an assortment of wooden “bones” that can be put together as though it were a puzzle. (Figure 2) It is satisfying to bring form to a three-dimensional creature by putting together bits of wood. Like the furniture kits, all the parts are planar; they join orthogonally using a paired notching scheme to make a three-dimensional structure.

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  • Network connections should therefore be protected, at a level based on the risk. The assumption must be that the connecting parties are to a certain degree hostile and have to be strictly constrained to the access for which the connection was agreed. The connecting parties will, after all, have their own security policies and risk management philosophies, and these may vary considerably. Each security management domain will need to apply stringent logical access controls, and should strongly consider using firewalls and related technologies to defend their 'perimeter'....

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  • Uncertainty over the occurrence of the event may take various forms. Under some insurance contracts the insured event occurs during the period of cover specified in the contract, even if the resulting loss is discovered after the end of this period of cover. For others the insured event is the discovery of a loss during the period of cover of the contract, even if the loss arises from an event that occurred before the inception of the contract.

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  • Before we discuss the various types of PMO, we need to clarify what we mean by project, programme and portfolio management, since these terms are used quite specifically below. Project management. The organisation of resources and activities to deliver a predefined scope of work, within agreed timescales and costs, using existing capabilities to achieve the benefits that justified the project. Programme management.

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  • Moreover, typically, previous work investigated en- forcing a given resource partitioning of a single re- source, within a single software tier at a time. In our own previous work in the area of dynamic parti- tioning, we have investigated either partitioning mem- ory, through a simulation-based exhaustive search ap- proach [24], or partitioning storage bandwidth, through an adaptive feedback-loop approach [23], but not both.

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  • CSIA priorities are organized into four thrusts according to the 2011 Federal Cybersecurity R&D Strategic Plan, “Inducing Change, Developing Scientific Foundations, Maximizing Research Impact, and Accelerating Transition to Practice.” These thrusts provide a framework for prioritizing cybersecurity research and development that focuses on limiting current cyberspace deficiencies, precluding future problems, and expediting the infusion of research accomplishments into the marketplace.

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  • Optical motion capture systems are based on small reflective sensors called markers attached to an actor's body and on several cameras focused on performance space. By tracking positions of markers, one can get locations for corresponding key points in the animated model, e.g. we attach markers at joints of a person and record the position of markers from several different directions. We then reconstruct the 3D position of each key point at each time. The main advantage of this method is freedom of movement; it does not require any cabling....

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