Les contrats de location constituent un outil important pour obtenir l?acces a des actifs, obtenir du financement et reduire l?exposition du preneur aux risques qui sont inherents a la propriete d?actifs. Un contrat de location peut prendre la forme d?une location acquisition ou d?une location...

Leasing is an important means of gaining access to assets, of obtaining finance, and of reducing a lessee?s exposure to the risks inherent to asset ownership. A lease can be either a financial lease (capital lease) or an operating lease (capital rental). A financial lease is one where the legal...

Develops a linear programming model for integrated production planning based on the practice of a major Canadian steel making company. Considers the entire planning activity in the company as an integrated process involving a number of closely related sub‐functions, such as raw material...

This paper analyzes the reasons for the Canada-US labour productivity gap, which is mainly explained by the multifactor productivity (MFP) gap. Based on panel data for 41 industries, the regression results show that differences in the machinery and equipment (M&E) capital-labour ratio, trade...