Non-cancellable Operating Leases and Operating Leverage

Operating leases and the assessment of lease±debt substitutability

Operating leases are estimated in the current paper to be approximately thirteen times larger than ®nance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research. Operating lease liabilities are estimated using the Ôconst...

Does operating leverage explain the gross profitability premium?

Analysis of Financial Leverage, Operating Leverage and Capital Venture Effect on Tobin's Q Ratio of Investment and Holding Companies Listed in Tehran Stock Exchange

The main purpose of this research is the study on effect of Financial and Operating Leverage and Venture Capital on Tobin's Q ratio amongst companies listed in Tehran Stock Exchange. In this research, the Holdings and Investment companies are used as statistical samples and 73 enterprises that are listed in Tehran Stock Exchange within 2001 to 2016 have been studied. The results driven by this ...

Operating Room Scheduling Considering Patient Priorities and Operating Room Preferences: A Case Study

Operating rooms have become the most important areas in hospitals because of the scarcity and cost of resources. The present study investigates operating room scheduling and rescheduling considering the priority of surgical patients in a specialized hospital. The ultimate purpose of scheduling is to minimize patient waiting time, surgeon idle time between surgeries, and penalties for deviations...

Distributed Application Operating System Operating System Api

Middleware is a class of software technologies designed to help manage the complexity and heterogeneity inherent in distributed systems. It is defined as a layer of software above the operating system but below the application program that provides a common programming abstraction across a distributed system, as shown in Figure 1. In doing so, it provides a higher-level building block for progr...