Academic literature on the topic 'Finance lease arrangement'
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Journal articles on the topic "Finance lease arrangement":
1
Sherris, Michael. "Leveraged Leasing: An Example of the use of Investment Appraisal Techniques." Journal of the Staple Inn Actuarial Society 30 (December 1987): 97–115. http://dx.doi.org/10.1017/s0020269x00010094.
Abstract:
The origins of leveraged leasing are the trust arrangements used in the 1870's in the United States of America by railroad companies to finance the acquisition of rolling stock (Fritch, 1977, p. 98). A trust was established to purchase the equipment. The trustee issued trust certificates to investors who provided the funds for the equipment acquisition. The trust certificates provided for the repayment of principal and interest at specified dates. The trust then leased the equipment to the railroad company and the rental paid by the railroad company was used to repay the trust certificates as they fell due. These arrangements were in reality conditional sale agreements and not leveraged leases. Leveraged leasing as we know it today was introduced in the U.S.A in 1963 after the Comptroller of the Currency permitted national and state chartered banks to own and lease personal property (Weston, 1983, p. 271). The arrangement was used initially by railroad and airline companies to finance the acquisition of large items of capital equipment. Companies within capital intensive industries could not absorb the tax benefits of ownership whereas the banks could. Leveraged leasing meant that the banks owned the equipment and claimed depreciation and other tax deductions associated with ownership. These benefits were passed onto the railroad companies through lower rentals which reflected the value of these taxation benefits.
2
Eniola Sule, Olatunji, and Sarat Iyabo Amuni (MRS). "Equipment Leasing as a Source of Finance For Small and Medium Scale Entrepreneurs In Nigeria." International Journal of Management Excellence 2, no. 3 (February 28, 2014): 247–56. http://dx.doi.org/10.17722/ijme.v2i3.110.
Abstract:
The paper is looking into fund raising through leasing of equipments and machineries rather than purchasing them on cash and carry basis as such having much impact and impart on the working capital of the small and medium scale enterprises. The paper looked into relevant and related studies and came up with the ideas like concept of leasing, types of lease arrangement and Central Bank of Nigeria regulations as to lease for small and medium scale enterprises. The study made use of a self designed questionnaire called ELESOF to get information from respondents and came up with certain conclusions that equipment leasing is very paramount to the survival of organisations and that though the CBN gave the rules to encourage of small and medium scale enterprises through equipment leasing via the commercial banks but this is just an illusion as far as the instruction by CBN to commercial banks.
3
Ezebilo, Eugene E. "Public-Private Partnership Arrangements for Boosting the Supply of Affordable, Adequate and Quality Houses: Lessons for Papua New Guinea." Asian Social Science 19, no. 3 (May 29, 2023): 100. http://dx.doi.org/10.5539/ass.v19n3p100.
Abstract:
Providing adequate, quality and affordable housing for its population have been a long-standing issue for governments of some countries. To address the issue, some of the governments have adopted Public-Private Partnership (PPP) with the hope of improving housing delivery. However, identifying the most suitable PPP arrangement for providing houses is often problematic. This paper reports on a study of the different PPP arrangements that can be applied in housing delivery, critical success factors and challenges associated with the arrangements. It also reports lessons that Papua New Guinea (PNG) can draw from other countries that have applied PPP extensively in housing delivery. The study is based on a historical narrative literature review that was analysed using manifest qualitative content analysis. The findings revealed that there are several PPP arrangements that can be used in providing houses such as the direct relationship ownership housing which is similar to the build-lease-operate-transfer. Another type of arrangement is the direct relationship rental housing which is similar to the build-own-operate. Critical success factors for a PPP project include the need for transparency at all stages of the PPP, risks must be allocated properly between the public sector and the private sector, the PPP should have adequate political and community support. The performance of a PPP arrangement can be restricted by high transaction costs, poor contracting and procurement procedures, the dominance of the public sector in the arrangement, poor communication between the partners and inadequate legal frameworks. The lessons that PNG can draw from other countries include the identification of PPP arrangements that are most suitable for the country and how to implement the arrangements in an effective manner. The findings provide more understanding on the application of PPP arrangements in housing delivery by considering the challenges and success factors associated with the arrangements.
4
Lam, Patrick T. I., and Jack S. YU. "Developing and managing photovoltaic facilities based on third-party ownership business models in buildings." Facilities 34, no. 13/14 (October 3, 2016): 855–72. http://dx.doi.org/10.1108/f-04-2015-0019.
Abstract:
Purpose The purpose of this paper is to demonstrate the growing trend of developing and managing photovoltaic facilities owned by third parties in buildings, as a possible alternative to energy performance contracting. Design/methodology/approach Based on an established business model template, analysis is carried out on the framework of using third-party finance in the provision of photovoltaic facilities in buildings. Case studies in the USA and China enable comparison of policy tools enabling this approach. Findings While barriers exist in the common energy performance contracting approach for renewable installations owned by the building owner, vesting photovoltaic equipment with a third party for a certain period has become a viable business alternative as long as revenue is generated through a power purchase agreement or lease arrangement with the building owner. Research limitations/implications The third-party ownership business model works better if sufficient policy incentives exist alongside the revenue brought about by renewable energy. Hence, governments have to create the right environment. Originality/value Win-win situations have been identified through case studies in countries with burgeoning renewable energy use in buildings, notably the USA and China, giving new insights on facilities management.
5
Rosita, Ferriyal, Noermijati Noermijati, Margono Margono, and Christin Susilowati. "The Role of Flexible Work Arrangement, Job Embeddedness, and Work-Life Balance in Reducing Turnover Intention: Study on Millennials and Generation Z Employees." Journal of The Community Development in Asia 7, no. 2 (May 20, 2024): 53–69. http://dx.doi.org/10.32535/jcda.v7i2.2987.
Abstract:
Millennials and Generation Z, as the largest demographics entering the workforce, were anticipated to drive national progress. However, despite their significant numbers, many of them are experiencing high turnover rates. This study investigates the role of flexible work arrangements, job embeddedness, and work-life balance in suppressing turnover intention among millennials and Generation Z in multifinance companies at Jakarta headquarters. This research is quantitative research with non-probability sampling. The questionnaire was distributed to 280 respondents. The data analysis technique uses Partial Least Square (PLS) analysis tools. The results indicate that (1) flexible work arrangement has a significant negative impact on turnover intention; (2) flexible work arrangement has a significant positive impact on job embeddedness and work-life balance; and (3) flexible work arrangement has a significant negative impact on turnover intention which is partially intervened by job embeddedness and work-life balance. It is suggested for multi-finance companies to optimize flexible work arrangement practices by implementing work-life balance and job embeddedness to reduce turnover intention among millennials and Generation Z
6
Zhang, Shanshan, and Chang Liu. "State ownership and the structuring of lease arrangements." Journal of Corporate Finance 62 (June 2020): 101597. http://dx.doi.org/10.1016/j.jcorpfin.2020.101597.
7
Sand, Peter, Matthias Reuleaux, and Morten l. Hans Jakobsen. "Aircraft Repossession Under Leasing Arrangements Pursuant to Article 83bis Chicago Convention." Air and Space Law 44, Issue 6 (November 1, 2019): 545–64. http://dx.doi.org/10.54648/aila2019034.
Abstract:
Article 83bis of the ‘Chicago Convention of International Civil Aviation’ provides a scheme that allows the transfer of air safety and operation surveillance duties in the context of aircraft lease and charter arrangements from one state to another. The flexibility offered by the ‘Article 83bis scheme’ is frequently used to arrange lease transactions and lease-finance transaction in countries where leasing companies and financiers are otherwise hesitant to deal with due to reservations against the legal environment prevailing in such countries. This article analyses the pitfalls and hidden issues of such Article 83bis schemes from the perspective of a leasing company or financier.
8
Reilly, Thom, and Akheil Singla. "Union Business Leave Practices in Large U.S. Municipalities: An Exploratory Study." Public Personnel Management 46, no. 4 (August 26, 2017): 342–67. http://dx.doi.org/10.1177/0091026017726774.
Abstract:
This article examines union business leave (UBL) or official time practices among the 77 largest municipalities in the United States. Specifically, it evaluates UBL practices as articulated in 231 collective bargaining agreements (CBAs) of police, firefighter, and nonsafety public employee unions. Results indicate that UBL is prevalent as 72% of unions receive some kind of UBL, most frequently paid leave financed by the city or through cost-sharing arrangements. Empirical findings suggest these practices are driven by political factors, and that resource constraints or the state or regional-level environment are nonsignificant. The article discusses these results and offers a series of policy recommendations.
9
PACHAHARA, Shantanu, and Vikas GANDHI. "THIRD-PARTY FOUNDING IN INTERNATIONAL COMMERCIAL ARBITRATION: IT IS ABOUT TIME FOR REGULATIONS." Conflict Studies Quarterly, no. 41 (October 5, 2022): 60–77. http://dx.doi.org/10.24193/csq.41.4.
Abstract:
Third-party funding (TPF) is a species of the common law doctrine of maintenance and champerty. With the burgeoning of global trade, the need for funding arbitral proceeding of high magnitude have witnessed an upward trend. TPF is a method wherein the impecunious party to the dispute enters into a contract with a third-party, who is not a party to the arbitration agreement, to finance the arbitration proceeding and run the risk of either paying or receiving the proceeds, costs, or award awarded against or in favor of such party. TPF, on one hand, provides a gateway to justice to the impecunious party and on the other hand, causes an impediment to the recognition and enforcement mechanism of arbitral awards. TPF flourishes as an alternative to support arbitral proceedings by acting as an investment for the financers but what impact it has on the market, in the long run, is still unclear. TPF assists the struggling party to appoint highly qualified specialists and a learned arbitrator through financial assistance but restricts the party autonomy and raises justifiable doubts as to the independence and impartiality of the arbitrator due to the leverage the financer holds in such an arrangement. Last but not least, TPF may also, at times, result in the disclosure of attorney-client communication to the financer. The present article is an analytical study of TPF as a mechanism in international commercial arbitration and what challenges it poses to its practice. Moreover, the article places reliance on the work of various scholars, and adopting the inductive approach of reasoning, reflects upon the plausible remedies for challenges that TPF poses to international commercial arbitration. Keywords: Third-Party Funding; Commercial Arbitration; International; Challenges; Regulation.
10
Moon, Suerie, John-Arne Røttingen, and Julio Frenk. "Global public goods for health: weaknesses and opportunities in the global health system." Health Economics, Policy and Law 12, no. 2 (March 23, 2017): 195–205. http://dx.doi.org/10.1017/s1744133116000451.
Abstract:
AbstractSince at least the 1990s, there has been growing recognition that societies need global public goods (GPGs) in order to protect and promote public health. While the term GPG is sometimes used loosely to denote that which is ‘good’ for the global public, we restrict our use of the term to its technical definition (goods that are non-excludable and non-rival in consumption) for its useful analytical clarity. Examples of important GPGs for health include standards and guidelines, research on the causes and treatment of disease, and comparative evidence and analysis. While institutions for providing public goods are relatively well developed at the national level – being clearly recognized as a responsibility of sovereign states – institutional arrangements to do so remain fragmented and thin at the global level. For example, the World Health Organization, mandated to provide many GPGs, is not appropriately financed to do so. Three steps are needed to better govern the financing and provision of GPGs for health: first, improved data to develop a clearer picture of how much money is currently going to providing which types of GPGs; second, a legitimate global political process to decide upon priority missing GPGs, followed by estimates of total amounts needed; and third, financing streams for GPGs from governments and private sources, to be channeled through new or existing institutions. Financing should go toward fully financing some GPGs, complementing or supplementing existing national or international financing for others, or deploying funds to makepotentialGPGs less ‘excludable’ by putting them into the public domain. As globalization deepens the degree of interdependence between countries and as formerly low-income economies advance, there may be less relative need for development assistance to meet basic health care needs, and greater relative need to finance GPGs. Strengthening global arrangements for GPGs today is a worthy investment for improved global health in the years to come.
Dissertations / Theses on the topic "Finance lease arrangement":
1
Mignard, Cédric. "Le crédit-bailleur mobilier face à la procédure collective du crédit-preneur." Electronic Thesis or Diss., Toulon, 2019. http://www.theses.fr/2019TOUL0127.
Abstract:
Le contrat de crédit-bail est une technique de financement par laquelle le crédit-bailleur acquiert la propriété d’un bien en vue de le louer au crédit-preneur qui dispose d’une option d’achat au terme de la période irrévocable de location. Dans l’hypothèse où une procédure collective est ouverte à l’encontre du crédit-preneur, le crédit-bailleur se trouve nécessairement affecté. Le droit des entreprises en difficulté offre à l’organe compétent la possibilité d’exiger la continuation du contrat de crédit-bail, sans aucune autre contrepartie que l’exécution du contrat aux conditions initiales. Il est encore possible au tribunal d’imposer au crédit-bailleur la cession de son contrat lorsqu’un plan de cession est envisagé. Le crédit-bailleur devra par ailleurs veiller à la préservation de ses intérêts en procédant, comme tout créancier à la déclaration de ses créances nées antérieurement au jugement d’ouverture, alors qu’une seconde déclaration de créances pourra être nécessaire le cas échéant, lorsque le contrat est poursuivi au-delà du jugement d'ouverture. En sa qualité de propriétaire du bien objet de la convention de crédit, le crédit-bailleur dispose néanmoins d’une véritable possibilité d’être désintéressé d’une partie de ses créances. Il convient cependant que sa qualité de propriétaire soit opposable à la procédure collective. La propriété autant que le bail se trouvent, dans ce contexte, détournés de leurs rôles naturels. La propriété du crédit-bailleur n’a d’autre fin que la garantie de l’opération, ce qui conduit à établir un parallèle avec la clause de réserve de propriété et la fiducie-sûretéA finance lease arrangement is a financing technique whereby the financial lessor acquires ownership of a property for the purpose of leasing it to the lessee who has a call option at the end of the irrevocable rental period. In the event that a collective procedure is opened against the lessee, the financial lessor is necessarily affected. The firms in financial distress rights offers the competent body the possibility of requiring the financial lease arrangement’s continuation, with no consideration other than the contract’s execution under its initial conditions. It is also possible for the court to require the financial lessor to transfer its contract when a disposal plan is considered. The financial lessor must also ensure the preservation of its interests by reporting, like any other creditor, its accounts payable arising prior to the opening judgment, while a second declaration of claims may be necessary where appropriate, when the contract is continued beyond the opening judgment. As the owner of the property, subject of the credit agreement, the financial lessor nevertheless has a real opportunity of being disinterested of part of its receivables. However, its owner status must be opposable to the insolvency proceedings. Property as well as the lease are, in this context, diverted from their natural roles. The financial lessor’s ownership is then limited to the transaction’s guarantee, which leads to establish a parallel between the title retention clause and the trust by way of security
Books on the topic "Finance lease arrangement":
1
Office, General Accounting. Tennessee Valley Authority: Information on lease-leaseback and other financing arrangements : report to the Honorable Richard H. Baker, House of Representatives. Washington, D.C: GAO, 2003.
2
Craig R, Nethercott, and Eisenberg David M, eds. Islamic Finance. 2nd ed. Oxford University Press, 2020. http://dx.doi.org/10.1093/law/9780198725237.001.0001.
Abstract:
This book is an authoritative practical guide to financial transactions under Islamic law. Global interest in Shari’a-compliant financial practices continues to increase, but Islamic financial products can often be hard to understand, not least because they often cut across rather than strictly align with more conventional financial products. This book provides the necessary explanation by describing the theoretical underpinnings of Islamic finance as a whole before going on to examine the major individual transaction structures in detail. The first part of the book informs the reader about the general background to Islamic finance and the relevant aspects (and sources) of Islamic law. It also considers the role of Shari’a supervisory boards, Islamic financial institutions and accounting approaches. The second part of the book concentrates on Islamic financial law in practice by focusing on individual concepts and techniques. This section explains the basic requirements for Islamic finance contracts both in terms of the underlying asset types and also both the applicability and acceptability of the underlying asset. Arrangements discussed include Mudaraba (trustee finance), Musharaka (partnership or joint venture), Murabaha (sale of goods), and Sukuk (participation securities: coupons etc). Takaful (insurance) is also examined in detail. A new chapter has also been added to this second part of the book detailing the principles of Islamic investment funds and commonly applied structures.
Book chapters on the topic "Finance lease arrangement":
1
Clive, Ransome, and Pridgeon Benjamin. "3 Sources of Funding." In International Project Finance. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198832850.003.0004.
Abstract:
From the very beginning of the development process relating to any specific project, the project’s sponsors will continually assess and analyse the best available sources of capital for the project. The sponsors will seek to obtain funding at the lowest achievable cost; they will seek to minimize as far as practicable the sponsors’ equity contribution and will look to achieve the longest-possible debt tenors. This chapter discusses a variety of sources potentially available to sponsors pursuing a project finance funding plan. These sources include equity, equity bridge loans, subordinated shareholder debt, mezzanine debt, bank debt, Islamic project finance, capital markets, public sector lenders in project financings, export credit finance, multilateral agencies and development finance institutions, and leveraged and finance lease arrangements. The chapter concludes with an overview of the reasons for entering into, and a description of the role of, term sheets, letters of intent, commitment letters, and mandate letters.
2
Bliss, Michael. "Starting at Johns Hopkins." In William Osler, 168–207. Oxford University PressNew York, NY, 2007. http://dx.doi.org/10.1093/oso/9780195329605.003.0005.
Abstract:
Abstract At last! This was the most anticipated hospital opening in American history. It had been such a long time in the making. Baltimore’s millionaire merchant and financier, Johns Hopkins, had created a hospital trust twenty-two years earlier, in 1867. He died in 1873, leaving $3.5 million, a then fabulous sum, to finance the institution. The university that Hopkins had created at theI same time and with equal funding had opened its doors in 1876, but the hospital had seemed to take forever to build, not least because the trustees built it using only the income from their endowment. No borrowing, no entrenchment on principal. Like Hopkins himself, many of them were Quakers, men with an intense sense of stewardship. They also had an extraordinary commitment to excellence. Johns Hopkins had been persuaded to donate his fortune to create the best possible university and hospital. Giving his trustees a site in 1873, he directed them to erect ‘a hospital which shall in construction and arrangement compare favorably with any other institution of like character in this country or in Europe.’
Reports on the topic "Finance lease arrangement":
1
Sheehy, Robert, Remy Cohen, Javier Freixas, and José Antonio Trujillo del Valle. Infrastructure Financing with Unbundled Mechanisms. Inter-American Development Bank, December 1997. http://dx.doi.org/10.18235/0008893.
Abstract:
This paper discusses the radical change of the role of the public sector in the financing of infrastructure projects during the nineties. The generalized response to the new environment has taken the form of arrangements in which private initiative is empowered to construct and finance the projects, retaining their ownership temporarily. These arrangements, which are referred to as Build-Lease-Transfer (BLT) and Build-Operate-Transfer (BOT), respectively, have proved to be an efficient approach to develop infrastructure that the public sector by itself could not undertake. The authors argue that a generalized use of BOT schemes, whose main characteristic is the concentration of all responsibilities (building, management and financing) in a unique private agent (or a joint venture of private agents), could be challenged on the grounds that the unbundling of these responsibilities is a more efficient alternative.