• 제목/요약/키워드: Leasing

검색결과 107건 처리시간 0.022초

리스금융회사의 정보화 및 경영실패 사례연구 -P리스사의 재무회계분석을 중심으로- (A Case of Financial Distress of Leasing Company: A Financial and Accounting Analysis of P Leasing Company)

  • 이용환
    • 디지털융복합연구
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    • 제2권1호
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    • pp.145-160
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    • 2004
  • P Leasing Company was a steady growing company with positive net income in most years since 1985 when it was established. However, it suddenly experienced a minus net income of 6.8 billion won in 1996. The reason of its deficit was known to be the financial distress of its two major leasing contracts. The total amount of two contracts was 58 billion won witch is about 8% of total amount of its leasing contracts. In this paper, we analyse how the disability of lease payments from the two leasing contracts influence P Leasing Company's financial stability, growth opportunity, and profitability. In addition, by performing ROI analyse, we point out the financial reasons of P Leasing Company's deficit in 1996. We hope our case analysis to help students understand the cash flow of leasing companies. The P Leasing Company case also illustrates the fact that bad leasing contracts would seriously affect the profitability of leasing companies as bad loans would seriously do the profitability of commercial banks.

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The Law of Aircraft Leasing in the People's Republic of China : Achievements and Challenges

  • Yu, Dan
    • 항공우주정책ㆍ법학회지
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    • 제30권2호
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    • pp.155-176
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    • 2015
  • 리스는 중국 항공사들이 해외 제조업체들로부터 항공기를 도입해올 때 사용하는 한 가지 방법이며 중국 항공사들은 리스를 30년 넘게 사용해왔다. 항공기 리스는 본질적으로 금전적 거래의 성격을 지니고 있으며 임대인(리스회사)은 임대된 항공기의 보유권을 양도하는 방식을 통해 임차인에게 재원을 제공한다. 30년 전 중국이 리스 방식을 통해 항공기를 들여오기 시작했을 때, 중국 국내법은 이러한 리스 활동들을 규제하기에 매우 불충분했다. 그러므로, 당시에 항공기 리스 법에 대한 제정이 촉발되었으며 일부 수확들이 존재했다. 현재는 계약, 물권, 채무불이행, 파산 구제책 등의 측면들과 관련된 항공기 활동들을 조정하는 규제들이 존재한다. 그러나 시스템이 개선되기 위해서는 탐구의 과정들을 거쳐야 하듯이, 중국의 항공기 리스 법 역시 아직 많은 도전들에 직면하고 있다. 특히 국내 리스 산업의 부상과 밝은 전망으로 인해 항공기리스의 새로운 거래 구조와 모형들이 떠올랐으며, 이는 현재의 법적 체계에 대한 도전으로 작용하고 있다. 항공기 리스와 관련된 중국 법 제도의 주요 내용과 역사에 대한 소개를 기반으로, 본 논문은 계약, 물권, 구제책들과 관련된 현 중국 법안들의 성과와 도전들에 대한 분석을 제공한다.

공 컨테이너의 임대 계획을 위한 수리계획모형 및 해법 (Mathematical Models for Leasing Purchasing Empty Containers)

  • 박선욱;전수민;김갑환
    • 지능정보연구
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    • 제12권4호
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    • pp.39-51
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    • 2006
  • 선사에서 화물을 수송하기 위해 필요한 공(빈) 컨테이너 수요를 만족시키기 위해서 컨테이너를 구매하고 임대하는 계획을 작성하는 방법에 대해서 다루었다. 수요의 변동을 고려하여 각 기간별로 구매 또는 임대하여야 할 컨테이너의 개수와 임대기간을 결정하는 방법을 제시하였다. 컨테이너 구매 및 임대 계획작성을 위한 확정적 수리계획 모형을 제안하였으며 이 모형의 해를 구하기 위한 발견적 기법을 제안하였다.

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Analyzing Government Support Program for R&D Collaboration and Distribution for Korean SMEs: A Case for Equipment Leasing Program

  • PARK, Mun-Su;CHANG, Soonwoo Daniel
    • 유통과학연구
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    • 제20권12호
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    • pp.99-108
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    • 2022
  • Purpose: This study attempted to identify determinants affecting research collaboration and R&D distribution activities, especially regarding facility and equipment leasing of small and medium enterprises (SMEs) in South Korea. The objective of this study was to find the most significant firm characteristics that affect firms participating in an R&D collaboration and distribution program and investing in R&D in terms of leasing payment for equipment. Research design, data, and methodology: This study analyzes which SMEs' characteristics influence external research cooperation activities by examining the SMEs that received government support for equipment leasing using multiple regression analysis and residual plots. The survey combined two databases: 1) a fact-finding survey of participating firms by the Ministry of SMEs and Startups, and 2) leasing information by the Korea Association of University, Research Institute and Industry. Results: The study found that firm size positively impacts R&D investment, R&D collaboration and distribution. Conclusions: The study provided evidence to policymakers and government officials that firms with more employees will more likely participate in government support programs. The study results also prove that government officials believe firm location does not impact R&D investment, R&D collaboration and distribution.

참여농가 사례분석을 통한 농지장기임대차사업 개선방안에 관한 연구 : 강원도를 중심으로 (A Case Study on Farmers' Participation in Farmland Bank : Focusing on Long-term Leasing Business of Farmland in Gangwon Province)

  • 이향미;김미영
    • 농촌계획
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    • 제20권3호
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    • pp.55-66
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    • 2014
  • Under high agricultural automation in rice farming, cultivation acreage expansion can be considered for the economies of scale. Also, considering the circumstances of higher ratio in leased farms than independent farms, Long-term Leasing Business of Farmland can be the most public and transparent method to expand cultivation acreage for lease farming. Therefore, this research observes the various factors such as application motives, satisfaction, and demands of Long-term Leasing Business of Farmland, which the importance is on the rise and serves as a means to increase agricultural expansion, as well as its operational performance analysis. The research results and implications are as follows. Long-term Leasing Business of Farmland have positive effects such as ensuring stable farming through documental contract, providing convenience because the lease contractor requires no meetings during the contract period, providing opportunities to expand the farm size, and acquiring economical gain which is linked to satisfaction aspects of the businesses. On the other hand, demands such as strengthened business advertisement, writing business documents by correlating with related organizations, and clear lease price configuration were made by the businesses. To bring improvements, this research proposes; 1) expanding support to related businesses, 2) providing convenience through related organization correlations, and 3) configuring clear lease prices considering the regional conditions.

확률적 접근법에 의한 공컨테이너 재배치 및 임대에 관한 연구 (A Study on Empty Container Repositioning and Leasing)

  • 하원익;남기찬
    • 한국항만학회지
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    • 제13권1호
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    • pp.27-40
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    • 1999
  • This study aims to apply and examine the stochastic approach for empty container repositioning and leasing problem. For this a case study has been carried out on actual data such as various cost components and traffic flow. The results reveal that the proposed methodology produces more realistic results than the conventional deterministic approaches. It is also found that the results are significantly affected by the accuracy of demand and supply forecast.

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Opportunistic Relaying Based Spectrum Leasing for Cognitive Radio Networks

  • Asaduzzaman, Asaduzzaman;Kong, Hyung-Yun;Koo, In-Soo
    • Journal of Communications and Networks
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    • 제13권1호
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    • pp.50-55
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    • 2011
  • Spectrum leasing for cognitive radio (CR) networks is an effective way to improve the spectrum utilization. This paper presents an opportunistic relaying based spectrum leasing for CR networks where the primary users lease their frequency band to the cognitive users. The cognitive users act as relays for the primary users to improve the channel capacity, and this improved capacity is used for the transmission of secondary users' data. We show that the cognitive users can use a significant portion of the communication resource of primary networks while maintaining a fixed target data rate for the primary users. Moreover, the primary network is also benefited by the cooperating cognitive users in terms of outage probability. Information theoretic analysis and simulation results are presented to evaluate the performances of both primary and cognitive networks.

Performance Analysis of Coordinated Cognitive Radio Networks under Fixed-Rate Traffic with Hard Delay Constraints

  • Castellanos-Lopez, S. Lirio;Cruz-Perez, Felipe A.;Rivero-Angeles, Mario E.;Hernandez-Valdez, Genaro
    • Journal of Communications and Networks
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    • 제16권2호
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    • pp.130-139
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    • 2014
  • Due to the unpredictable nature of channel availability, carrying delay-sensitive traffic in cognitive radio networks (CRNs) is very challenging. Spectrum leasing of radio resources has been proposed in the so called coordinated CRNs to improve the quality of service (QoS) experienced by secondary users (SUs). In this paper, the performance of coordinated CRNs under fixed-rate with hard-delay-constraints traffic is analyzed. For the adequate and fair performance comparison, call admission control strategies with fractional channel reservation to prioritize ongoing secondary calls over new ones are considered. Maximum Erlang capacity is obtained by optimizing the number of reserved channels. Numerical results reveal that system performance strongly depends on the value of the mean secondary service time relative to the mean primary service time. Additionally, numerical results show that, in CRNs without spectrum leasing, there exists a critical utilization factor of the primary resources from which it is not longer possible to guarantee the required QoS of SUs and, therefore, services with hard delay constraints cannot be even supported in CRNs. Thus, spectrum leasing can be essential for CRN operators to provide the QoS demanded by fixed-rate applications with hard delay constraints. Finally, the cost per capacity Erlang as function of both the utilization factor of the primary resources and the maximum allowed number of simultaneously rented channels is evaluated.

국제리스계약상 당사자의 의무에 관한 소고 - DCFR(유럽계약법 공통참조기준 초안)을 중심으로 - ((A) Study on Contracting Parties' Obligations in International Leasing Agreements - Focus on Draft Common Frame of Reference(DCFR) -)

  • 오원석;최영주
    • 무역상무연구
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    • 제63권
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    • pp.111-132
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    • 2014
  • This paper analyzed the obligations of the parties entering into an international leasing agreements, focusing on the Draft Common Frame of Reference (DCFR) Book IV, Part B. The lessor's obligations are as follows. i) The lessor must deliver goods to the lessee by the due date of delivery so that the lessee can use the goods on the starting date of the lease agreement. ii) The lessor must conform with the contract so that the goods meet the purpose of the contract at the start of the lease agreement and throughout the period of the lease agreement. iii) If the lessee returns the goods upon the termination of the lease agreement, the lessor must cooperate with the lessee. The lessee's obligations are as follows. i) The lessee must pay rent, which is the most critical obligation of the lessee. ii) The lessee must cooperate with the lessor so that the lessor can perform the obligation to deliver the goods and accept the goods of which the lessee shall take control. iii) The lessee shall perform fiduciary duties while it uses and makes profits from the goods, and when the lessor cannot take any measure to protect the object, the lessee must prevent damage. Further, if the lessor pays expenses that are not considered necessary expenses, the lessor may not be reimbursed and must accept the goods after delivery to preserve them. iv) The lessee must give notice to the lessor if there is a possibility that a third party can claim rights to goods or infringe upon the lessor's ownership while using the goods. v) At the end of the lease period, the lessee must return the goods to the lessor.

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