Essays about: "capital lease"

Showing result 1 - 5 of 11 essays containing the words capital lease.

  1. 1. Extended Gate - Barriers and opportunities for intermodal improvements, a case study of Port of Gothenburg

    University essay from Göteborgs universitet/Graduate School

    Author : David Hällgren; Erik Bengtsson; [2020-06-17]
    Keywords : Extended Gate; inland terminal; port supply chain integration;

    Abstract : Extended gate is an intermodal concept aiming to achieve improved transport efficiency in the hinterland through a more integrated model, compared to concepts that are currently in use, such as dry ports. Functionally it is an extension of the gated area of a port terminal into the hinterland in order to achieve operational efficiency for the supply chain actors and improve customer experience for cargo owners. READ MORE

  3. 2. Lease or Lend? : An analysis of how operating leases effect cost of debt

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tim Thran; Rasmus Eriksson; [2019]
    Keywords : IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

    Abstract : 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. READ MORE

  4. 3. Use-oriented business models : a multiple case study of rental providers within the Scandinavian outdoor apparel industry

    University essay from SLU/Dept. of Economics

    Author : Moa Gunnarsson; [2019]
    Keywords : business model; canvas; outdoors; lease; prouct service systems; rent; servitiation; use-oriented;

    Abstract : Our current production patterns induce high consumption rates and equally high waste generation, which will eventually lead to resource depletion and substantial environmental damages. The concept of a use-oriented product-service system seems promising to encourage resource efficiency. READ MORE

  5. 4. Capital investments in the presence of tenancy relations : a case study on farmers that lease land from institutional landowners

    University essay from SLU/Dept. of Economics

    Author : Erik Andersson; Eric Larsson; [2019]
    Keywords : tenancy; investments; farmers; farming through tenancy; investments in tenancy; principal-agent; decision-making; bounded rationality;

    Abstract : The agricultural sector is one of the most important industries in Sweden. About 40% of Sweden's agricultural land is leased out, which means that leased farming is a significant part of Swedish agriculture. Since Sweden joined the EU in 1995, the prices of leasing land have almost doubled. READ MORE

  6. 5. The implementation of the K3 framework -A study of construction companies' application of K3

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
    Keywords : K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

    Abstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE