Lease  [本・雑誌・コミック]
 
 
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Lease Administration A Complete Guide - 2021 Edition【電子書籍】[ Gerardus Blokdyk ]

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<p>Does the term for lease administration continue after the contract term expires?</p> <p>Have you ever considered virtualizing some of your information technology infrastructure?</p> <p>How many leases does your organization have (including both real estate and equipment)?</p> <p>Is your accounting system integrated with your lease administration system?</p> <p>What accounts payable systems do you use; is it integrated with your lease administration system?</p> <p>What is the relative size of the portfolio supported by each separate technology system?</p> <p>What percentage of your organizations leases contain renewal or early termination options?</p> <p><strong>This Lease Administration Guide is unlike books you're used to. If you're looking for a textbook, this might not be for you. This book and its <em>included digital components</em> is for you who understands the importance of asking great questions. This gives you the questions to uncover the Lease Administration challenges you're facing and generate better solutions to solve those problems.</strong></p> <p>Defining, designing, creating, and implementing a process to solve a challenge or meet an objective is the most valuable role… In EVERY group, company, organization and department.</p> <p>Unless you're talking a one-time, single-use project, there should be a process. That process needs to be designed by someone with a complex enough perspective to ask the right questions. Someone capable of asking the right questions and step back and say, 'What are we really trying to accomplish here? And is there a different way to look at it?'</p> <p>This Self-Assessment empowers people to do just that - whether their title is entrepreneur, manager, consultant, (Vice-)President, CxO etc... - they are the people who rule the future. They are the person who asks the right questions to make Lease Administration investments work better.</p> <p>This Lease Administration All-Inclusive Self-Assessment enables You to be that person.</p> <p>INCLUDES all the tools you need to an in-depth Lease Administration Self-Assessment. Featuring new and updated case-based questions, organized into seven core levels of Lease Administration maturity, this Self-Assessment will help you identify areas in which Lease Administration improvements can be made.</p> <p><strong>In using the questions you will be better able to:</strong></p> <p><strong>Diagnose Lease Administration projects, initiatives, organizations, businesses and processes using accepted diagnostic standards and practices.</strong></p> <p><strong>Implement evidence-based best practice strategies aligned with overall goals.</strong></p> <p><strong>Integrate recent advances in Lease Administration and process design strategies into practice according to best practice guidelines.</strong></p> <p>Using the Self-Assessment tool gives you the Lease Administration Scorecard, enabling you to develop a clear picture of which Lease Administration areas need attention.</p> <p>Your purchase includes access to the <strong>Lease Administration self-assessment digital components</strong> which gives you your dynamically prioritized projects-ready tool that enables you to define, show and lead your organization exactly with what's important.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 6,167円

Lease on Love LEASE ON LOVE [ Falon Ballard ]

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LEASE ON LOVE Falon Ballard G P PUTNAM SONS2022 Paperback English ISBN:9780593419915 洋書 Fiction & Literature(小説&文芸) Fiction 2,534円

Creative Cash The Complete Guide to Master Lease Options and Seller Financing for Investi【電子書籍】[ Bill Ham ]

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<p>Think you can't afford to invest in multifamily real estate? Now, you can. Discover the best-kept secrets of the two creative, effective financing strategies other investors don't want you to know about: Master Lease Options and Seller Financing. Real estate investor Bill Ham used these strategies to buy his first 400 units without ever stepping into a bank or qualifying for a loan. In Creative Cash, you'll learn step-by-step how to: Buy property without ever stepping into a bank Identify the best emerging markets Find the right deals Analyze and underwrite those deals Make offers and perform due diligence Negotiate successfully Come out ahead with exit strategies for creating wealth Let Bill show you how to close your next deal with little to no money down using the hottest strategies in real estateーleveraging other people's money to come out ahead.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 934円

The Retailer’s Guide to Lease Negotiation and Administration in Australia【電子書籍】[ Hymie Zawatzky ]

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Retail lease negotiation and administration is the key to running a successful retail business. This practical guide will assist retailers to negotiate a fair lease and successfully administer occupancy costs during the lease term, whether you are: A small retailer in a shopping centre or stand-alone shop, a chain of retail stores, a supermarket or department store, a franchisee, a professional, such as a pharmacist, doctor or optometrist trading in a retail environment, an international chain considering trading in Australia. An essential checklist highlights the protection given to retailers under the Retail Tenancy Acts in Australia and those clauses permitted in leasing. It also covers the following essential aspects of retail business: The 8 golden rules of negotiating a retail lease, A fair retail rent, Outgoings control and monitoring, The fit-out of the store, The disclosure statement and its implications, Making a lease offer, Purchasing a store from an existing tenant, The rights of franchisees under state legislation, The new Franchising Code and its impact on all parties, Negotiation with a landlord during an economic downturn, Handling options in leases, How to administer a lease portfolio. About the Author: Hymie has over 25 years financial and management consulting experience specialising in the retail and property industry. In his role as a business consultant, Hymie has assisted small and large retail groups in negotiating their leases with landlords and set up administration controls for franchises. He has acted for many professionals in negotiating their leases according to professional regulations. He is the author of Australia the Immigrants Guide to Retail, Retail Survival in Tough Times, and The Retailers Guide to Carbon Tax. If you have an interest in the retail sector you will benefit from reading Hymie’s new offering.画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,067円

COMMERCIAL LEASE CHECKLIST FOR LANDLORDS AND TENANTS WHEN NEGOTIATING YOUR LEASE【電子書籍】[ Mili Mezei ]

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<p>Tenants/small business owners have many hurdles to overcome in leasing world.  Taking the guess work out of leasing space not only gets them over one hurdle, but also gives them a clear picture of what they are signing, and can save them literally thousands of dollars by comprehending fully what they are getting into.  Some other hurdles may include business owners wanting to find out if, and under what pretenses, they may have in breaking a lease, costs associated with buying vs leasing commercial property, any renewal options and notice dates, step ups in the rent, operating expenses….the list goes on.</p> <p>For small businesses, taking a loss before seeing a gain isn’t out of the ordinary and often times the expenses can pile up.  The cost of running a business on many levels can be incredibly expensive especially in this day and age as costs continue to rise.  How great would it be to be able to save literally thousands of dollars and answer questions on your mind?  Get started today with your checklist to help navigate those waters in your leasing journey.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 320円

Soviet Lend-Lease Tanks of World War II【電子書籍】[ Steven J. Zaloga ]

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<p>The Red Army suffered such catastrophic losses of armour in the summer of 1941 that they begged Britain and the United States to send tanks. The first batches arrived in late 1941, just in time to take part in the defence of Moscow. The supplies of British tanks encompassed a very wide range of types including the Matilda, Churchill, and Valentine and even a few Tetrarch airborne tanks. American tanks included the M3 (Stuart) light tank and M3 (Lee) medium tank and the M4 Sherman tank, which became so common in 1944?45 that entire Soviet tank corps were equipped with the type. With these Western tanks, the Soviets were finally able to beat back the German tide in the East.</p> <p>This study examines the different types of tanks shipped to the Soviet Union during the war, Soviet assessments of their merits and problems, and combat accounts of their use in Soviet service using full colour artwork, contemporary photographs and detailed cut-away illustrations.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,816円

Secrets the Trucking Companies Don't Want You to Know!: How Can I Make the Big Money? Is Truck Driving Really Right for Me? Where Should I Get My CDL? Which Company Should I Work for? Should I Drive Company, Lease or Independent?【電子書籍】

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<p>Knowledge is power. If you are contemplating getting a Class “A” Commercial Driver’s License (CDL), read this book first. Trucking companies paint a deceptively scintillating picture of the profession. It is imperative that you learn the secrets the trucking companies don’t want you to know. Learn to sidestep being brainwashed into making choices that only benefit the company. Allow this book to guide you through the minefield of trucking choices. You will emerge not just unscathed, but victorious! An aptitude test will determine if you are truck driver material. You will learn how to choose a CDL school and receive valuable tips about training. After learning how to be hired on by the company that can best meet your needs, you will be coached about how to make the most money possible. A list of questions to ask prospective employers will prove to be invaluable. Let this book walk you through each step in your truck driving career from prospective student to becoming a trainer.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,109円

Where Memory Has Lease【電子書籍】[ Mark Reeder ]

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<p>Revenge and betrayal burn in Strand’s heart. Outcast from her home planet, she has set a mad course against the Empire and the Rigel Syndicate to balance the scales of justice. The only man who can help her is Rik, an Ex-Imperial Lancer. Intrigue and violence dog their every step in a galaxy teetering on the edge of destruction. Praise for Where Memory Has Lease Skein and Strand, feministic adventurers in a future where women are referred to as "skanks" and "furniture," are unhappy with this arrangement and the fact that their family has been slaughtered by the emperor's minions. The sisters seek the Eye of God, a device powerful enough to upset the galactic applecart … The prose is vivid and action sequences are described particularly well. Publisher’s Weekly The skill here is in the characterization, dialogue, dynamic description, and general flow ... An interesting and accomplished read. Karin Lowachee, author of Burndive</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 215円

洋書 Winning the Office Leasing Game: Essential Strategies for Negotiating Your Office Lease Like an Expert

Glomarket
*** We ship internationally, so do not use a package forwarding service. We cannot ship to a package forwarding company address because of the Japanese customs regulation. If it is shipped and customs office does not let the package go, we do not make a refund. 【注意事項】 *** 特に注意してください。 *** ・個人ではない法人・団体名義での購入はできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 ・お名前にカタカナが入っている場合法人である可能性が高いため当店システムから自動保留します。カタカナで記載が必要な場合はカタカナ変わりローマ字で記載してください。 ・お名前またはご住所が法人・団体名義(XX株式会社等)、商店名などを含めている場合、または電話番号が個人のものではない場合、税関から法人名義でみなされますのでご注意ください。 ・転送サービス会社への発送もできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 *** ・注文後品切れや価格変動でキャンセルされる場合がございますので予めご了承願います。 ・当店でご購入された商品は、原則として、「個人輸入」としての取り扱いになり、すべてニュージャージからお客様のもとへ直送されます。 ・ご注文後、30営業日以内(通常2~3週間)に配送手続きをいたします。配送作業完了後、2週間程度でのお届けとなります。 ・まれに商品入荷状況や国際情勢、運送、通関事情により、お届けが2ヶ月までかかる場合がありますのでお急ぎの場合は注文をお控えください。 ・個人輸入される商品は、すべてご注文者自身の「個人使用・個人消費」が前提となりますので、ご注文された商品を第三者へ譲渡・転売することは法律で禁止されております。 ・関税・消費税が課税される場合があります。詳細はこちらをご確認下さい。PC販売説明文 3,874円

How to Become a Pattern-lease Inspector How to Become a Pattern-lease Inspector【電子書籍】[ Collette Connell ]

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<p>This publication will teach you the basics of how to become a Pattern-lease Inspector. With step by step guides and instructions, you will not only have a better understanding, but gain valuable knowledge of how to become a Pattern-lease Inspector</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 616円

洋書 Kicking Off Your Office Lease: 6 Proven Steps to Develop a Thorough Strategy and Avoid Costly Mistakes

Glomarket
*** We ship internationally, so do not use a package forwarding service. We cannot ship to a package forwarding company address because of the Japanese customs regulation. If it is shipped and customs office does not let the package go, we do not make a refund. 【注意事項】 *** 特に注意してください。 *** ・個人ではない法人・団体名義での購入はできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 ・お名前にカタカナが入っている場合法人である可能性が高いため当店システムから自動保留します。カタカナで記載が必要な場合はカタカナ変わりローマ字で記載してください。 ・お名前またはご住所が法人・団体名義(XX株式会社等)、商店名などを含めている場合、または電話番号が個人のものではない場合、税関から法人名義でみなされますのでご注意ください。 ・転送サービス会社への発送もできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 *** ・注文後品切れや価格変動でキャンセルされる場合がございますので予めご了承願います。 ・当店でご購入された商品は、原則として、「個人輸入」としての取り扱いになり、すべてニュージャージからお客様のもとへ直送されます。 ・ご注文後、30営業日以内(通常2~3週間)に配送手続きをいたします。配送作業完了後、2週間程度でのお届けとなります。 ・まれに商品入荷状況や国際情勢、運送、通関事情により、お届けが2ヶ月までかかる場合がありますのでお急ぎの場合は注文をお控えください。 ・個人輸入される商品は、すべてご注文者自身の「個人使用・個人消費」が前提となりますので、ご注文された商品を第三者へ譲渡・転売することは法律で禁止されております。 ・関税・消費税が課税される場合があります。詳細はこちらをご確認下さい。PC販売説明文 3,195円

How to Break an Apartment Lease: A Step by Step Guide【電子書籍】[ Green Initiatives ]

楽天Kobo電子書籍ストア
<p>HOW TO BREAK AN APARTMENT LEASE WITH NO PENALTY OR DAMAGE TO YOUR CREDIT ? A STEP BY STEP GUIDE. Read in an hour, take immediate action and be on your way.</p> <p>An excellent, comprehensive and practical guide to getting out of a lease. Great for those in a lease contract and need to get out of it. Lease terms and conditions are stringent. Learn to navigate around them and break your lease without coughing up hefty fines and penalties or damage your credit history.</p> <p>Breaking a lease has other severe consequences as well. You want to avoid a lawsuit at all costs. You want to maintain a good credit score, especially if you plan on applying for a credit card, car loan or a mortgage in the near future. Maintaining a good rental history with previous landlords benefits you with future landlord and lenders.</p> <p>This book has been compiled with years of rental real estate experience. After years of giving personal advice to tenants in a bind, the author has compiled this practical and more importantly actionable guide for anyone in a similar situation who’d like to get out of a lease early without incurring fines, penalties and damaging their credit. The author hopes that this “do it yourself guide” helps every tenant in need of it.</p> <p>TABLE OF CONTENTS</p> <p>INTRODUCTION</p> <p>CHAPTER 1: TENANCY AGREEMENTS (LEASES) AND FALSE CLAIMS<br /> A.UNDERSTANDING YOUR TENANCY AGREEMENT<br /> B.FALSE CLAIMS ABOUT TENANCY AGREEMENTS<br /> C.RENTING WITHOUT SIGNING A TENANCY AGREEMENT<br /> D.IT IS NOT MANDATORY TO RENEW YOUR LEASE AGREEMENT BEFORE IT EXPIRES<br /> E.YOU CANNOT COMPOSE A TENANCY AGREEMENT<br /> F.THE MINIMUM TENANCY AGREEMENT MUST BE 6 MONTHS<br /> G.TENANCY AGREEMENTS ARE 100% CUSTOMIZABLE<br /> H.TENANCY AGREEMENTS MUST BE COMPLETED BY REAL ESTATE PROFESSIONALS</p> <p>CHAPTER 2: CONSEQUENCES OF BREAKING A LEASE<br /> A.LAWSUITS<br /> B.JUDGMENTS<br /> C.FUTURE IMPLICATIONS</p> <p>CHAPTER 3: BREAKING A LEASE ? CONTRACTS, PENALTIES, GROUNDS/REASONS<br /> A.CONTRACTS ARE BREACHED ALL THE TIME<br /> B.PENALTIES CAN BE MINIMIZED OR ELIMINATED ALL TOGETHER<br /> C.REASONS LEASE AGREEMENTS CAN BE BROKEN</p> <p>CHAPTER 4: PRELIMINARY ACTIONABLE STEPS TO TAKE TO BREAK OF A LEASE WITHOUT PENALTY AND CREDIT DAMAGE<br /> A.BREACH OF CONTRACT<br /> B.LOOK FOR FAVORABLE CLAUSES IN THE FINE DETAIL<br /> C.BE HUMAN ? DISCUSS YOUR SITUATION WITH YOUR LANDLORD<br /> D.OFFER TO PAY THE LEASE IN INSTALLMENTS<br /> E.OFFER YOUR LANDLORD TO KEEP THE SECURITY DEPOSIT<br /> F.SUBLEASING YOUR RENTAL PROPERTY</p> <p>CHAPTER 5: ALTERNATIVE SOLUTIONS</p> <p>CHAPTER 6: SPECIFIC AREAS TO LOOK INTO FOR BREACH OF CONTRACT POSSIBILITIES</p> <p>CHAPTER 7: STEP BY STEP PROCESS OF FILIGN A COMPLAINT</p> <p>CHAPTER 8: SAMPLE LETTER TO LANDLORD</p> <p>CHAPTER 9: A QUICK RECAP</p> <p>CHAPTER 10: FOLLOW UP QUESTIONS OR CONCERNS</p> <p>DISCLAIMER?</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 718円

洋書 Paperback, The Little Book of Triple Net Lease Investing

Glomarket
*** We ship internationally, so do not use a package forwarding service. We cannot ship to a package forwarding company address because of the Japanese customs regulation. If it is shipped and customs office does not let the package go, we do not make a refund. 【注意事項】 *** 特に注意してください。 *** ・個人ではない法人・団体名義での購入はできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 ・お名前にカタカナが入っている場合法人である可能性が高いため当店システムから自動保留します。カタカナで記載が必要な場合はカタカナ変わりローマ字で記載してください。 ・お名前またはご住所が法人・団体名義(XX株式会社等)、商店名などを含めている場合、または電話番号が個人のものではない場合、税関から法人名義でみなされますのでご注意ください。 ・転送サービス会社への発送もできません。この場合税関で滅却されてもお客様負担になりますので御了承願います。 *** ・注文後品切れや価格変動でキャンセルされる場合がございますので予めご了承願います。 ・当店でご購入された商品は、原則として、「個人輸入」としての取り扱いになり、すべてニュージャージからお客様のもとへ直送されます。 ・ご注文後、30営業日以内(通常2~3週間)に配送手続きをいたします。配送作業完了後、2週間程度でのお届けとなります。 ・まれに商品入荷状況や国際情勢、運送、通関事情により、お届けが2ヶ月までかかる場合がありますのでお急ぎの場合は注文をお控えください。 ・個人輸入される商品は、すべてご注文者自身の「個人使用・個人消費」が前提となりますので、ご注文された商品を第三者へ譲渡・転売することは法律で禁止されております。 ・関税・消費税が課税される場合があります。詳細はこちらをご確認下さい。PC販売説明文 5,774円

Evaluation of Lease Financing【電子書籍】[ E. Chandraiah ]

楽天Kobo電子書籍ストア
<p>Islam, as a philosophy, a way of life and of course as a faith, has served like a lighthouse for the whole world. It has, as a force, influenced all civilizations. Be it education, social fabric or science, Islam has Left its impact in all the spheres. In fact, Islam is-basically a scientific and progressive religion. This series, unique in its presentation, is perhaps first of its kind, to take all the great events, developments and personalities in Islam, in its fold. All the significant aspects have been covered in these volumes. This multi-volume study is based on original(Holy Quran and Traditions) and other authentic sources: Arabic, Persian and Urdu books and manuscripts. for further comprehenion and comparative study, English books by Muslim scholars and as well as Western writers have also been consulted at length. The painstaking research and thorough study of thousands of pages by a team of scholars over a period of time, has resulted in an authentic, comprehensive, exhaustive, exclusive, gigantic and still interesting work, which is bound to fill a big vacuum in Islamic Studies. This voluminous work is based on authentic sources and material, available in libraries, institutes and some pnr.ate collections, as well. A r-h Bibliography; along with references is provided with each volume Lo prove the authenticity of the work and in order to guide the scholars and readers for further studies. This modest work should; rove to be of worth for those, who arc kind enough to peruse it and may desire to make use of it for their academic enrichment. Hopefully, these volumes would be able to satisfy the urge of all those who desire to know about real Islam and also to create a new awareness, regarding this religion, as a radical discipline, based on reason and opposed to fundamentalism and dogmatism. Though, a small effort yet its rational treatment and radical approach make it different from other works on the same or related subjects.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 26,706円

No Lease on Life【電子書籍】[ Lynne Tillman ]

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<p>The New York of Lynne Tillman’s hilarious, audacious fourth novel is a boiling point of urban decay.</p> <p>The East Village streets are overrun with crooked cops, drug addicts, pimps and prostitutes. Garbage piles up along the sidewalks amid the blaring soundtrack of car stereos. Confrontations are supercharged by the summer heat wave. This merciless noise has left Elizabeth Hall an insomniac. Junkies roam her building and overturn trashcans, but the mean-spirited landlord refuses to help clean or repair the decrepit conditions. Live-in boyfriend Roy is good-natured but too avoidant to soothe the sores of city life.</p> <p>Though Elizabeth fights on for normalcy and sanity in this apathetic metropolis, violent fantasies threaten to push her over the edge. In vivid detail, she begins to imagine murders: those of the morons” she despises, and, most obsessively, her own.</p> <p>Frightening, hilarious, and wholly addictive, <em>No Lease on Life</em> is an avant-garde sucker-punch, a plea for humanity propelled by dark wit and unflinching honesty. Tillman’s spare prose, frank, poignant and always illuminating, captures all the raving absurdity of a very bad day in America’s toughest, hottest melting pot.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,067円

Lease on Love【電子書籍】[ Falon Ballard ]

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<p><strong>Sadie wasn't looking for love until it landed on her doorstep.</strong></p> <p>After getting passed over for an overdueーand much-neededーpromotion, Sadie Green is in desperate need of three things: a stiff drink, a new place to live, and a one-night stand. But when an accidental mix-up lands her on the doorstep of Jack Thomas's gorgeous Brooklyn brownstone, it's too bad Sadie is more attracted to the impressive real estate than she is to the man himself.</p> <p>Jack, still grieving the unexpected death of his parents, has learned to find comfort in video games and movie marathons instead of friends. So while he doesn’t know just what to make of the vivaciously verbose Sadie, he’s willing to offer her his spare bedroom while she gets back on her feet. And with the rent unbeatably low, Sadie can finally pursue her floristry side hustle full-time. The two are polar opposites, but as Sadie’s presence begins to turn the brownstone into a home, they both start to realize they may have just made the deal of a lifetime.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,123円

Die Abbildung des Sale-and-lease-back im Jahresabschluss【電子書籍】[ Ramazan Topal ]

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<p>Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule f?r Angewandte Wissenschaften Neu-Ulm; fr?her Fachhochschule Neu-Ulm , Veranstaltung: Accounting, Sprache: Deutsch, Abstract: Kreditklemme, Liquidit?tsengpass und Insolvenzgefahr sind einige Schlagworte, die die Wirtschaftsnachrichten angeheizt durch die Finanzkrise f?llen. Die restriktivere Kreditpolitik der Banken - sp?testens seit den Kreditvergaberichtlinien nach Basel II - versch?rft zus?tzlich die Kapitalbeschaffung f?r Unternehmen durch Bankkredite. So liegt es nahe, dass viele kleine und mittelst?ndische Unternehmen den Forderungen der Banken mangels Kreditsicherheiten nicht gerecht werden k?nnen. Die Sale-and-lease-back-Transaktionen stellen eine alternative Finanzierungsform dar, die die Liquidit?t der Unternehmen erh?ht und ihre Handlungsspielr?ume vergr??ert. Auch bei expandierenden Unternehmen geh?ren Sale-and-lease-Gesch?fte zur g?ngigen Praxis, denn Wachstum geht stets mit einem verst?rkten Bedarf an liquiden Mitteln einher. Diese Finanzierungsart findet ferner bei solide aufgestellten Unternehmen aus steuerlichen oder bilanzpolitischen Motiven Einsatz. Das Ziel dieser Seminararbeit ist es, das Sale-and-lease-back als Sonderform des Leasings mit Fokus auf die bilanzielle Abbildung nach HGB vorzustellen. Nach einer kurzen Einf?hrung in das Thema werden die Motive angesprochen, die einen Leasingnehmer dazu bewegt, sich f?r Sale-and-lease-back-Gestaltung zu entscheiden. Im Hauptteil wird vertieft auf die Bilanzierung im Jahresabschluss nach HGB eingegangen. In einem Fallbeispiel wird der Verfasser die Auswirkung einer Sale-and-lease-back-Transaktion auf die Bilanz und Gewinn- und Verlustrechnung exemplarisch mit den dazugeh?rigen Buchungen aufzeigen. Im letzten Kapitel werden die Besonderheiten zwischen den Rechnungslegungsvorschriften nach HGB und IFRS hervorgehoben.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,373円

Auto Leasing The Insider's Guide To Auto Leases, Auto Leasing Deals, Auto Lease Companies, Short Term Car Lease, Auto Lease Agreements With This Top Rated Guide Learn【電子書籍】[ Ronald Murray ]

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<p>What they don't want you to know about auto leasing, auto leases, auto leasing deals, auto lease companies, short term car lease, auto lease agreements with this top rated guide learn.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 399円

Real Estate Investing with Lease Options - Investing in Real Estate with No Money Down Real Estate Investing, #2【電子書籍】[ Jim Pellerin ]

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<p><strong>Here Are A Few Of The Topics We Cover ...</strong></p> <ul> <li>The best real estate investment strategy that everyone can use ( ... it's one of the best income-generating strategies and should be considered as part of your short-term income strategy.)</li> <li>Why lease option investing is the real nothing down deal ( ... it's definitely not like the other ways you learned about. Those are not really nothing down. I'll show you the real ones.)</li> <li>What is Lease Option Investing or Rent to Own investing ( … and how it is structured. We show you how to set up the 3 different structures.)</li> <li>What are the different types of Lease Options (... there are at last 3 and you'll really like the 3rd one. Some require funds … some don't.)</li> <li>Find out how you make money with Lease Options ( ... there are short term and long term income sources. Learn how to maximize each one.)</li> <li>We show you why Lease Option investing is a WIn-Win-WIn investment ( ... there are 3 parties that benefit from Lease Options. We show you how Lease Options provides wins for all 3 parties.)</li> <li>Find out how Lease Option investing fits into your bigger strategy? ( ... It should be part of a bigger strategy that includes short term income goals and long-term equity goals.)</li> <li>We describe why motivation should be the #1 thing you look for ( ... and it's not just motivated tenants you will be looking for. There a few motivated parties you will want to look for.)</li> <li>Discover how to finance your lease option investment ( ... only one of the 3 strategies requires you to use money. The other 2 require you to use joint ventures. We show you how.)</li> <li>Find out who your #1 motivated seller is ( ... I think you will be surprised. I know I was and I came by it by mistake. And we show you how to find those people.)</li> <li>Find out the 4 ways to acquire a property for use as a lease option investment ( ... again it's all about motivation. We show you where to find them).</li> <li>Learn how to find motivated sellers. ( ... you will be surprised who some of these motivated sellers are.)</li> <li>Find out how to find tenant buyers ( ... it's all about networking with your real estate professionals. We show you how to build up your network and how to pitch people to work for you.)</li> <li>Discover what is the right advertising that works ( ... it has changed a lot over the years. We show you what makes sense for what type of lead you are looking for. It's different when looking for sellers or buyers or investors.)</li> <li>Find out why your mortgage broker can be your best friend ( ... we will show you how a mortgage broker can really help speed up your results and help you grow faster.)</li> <li>Learn how to use Social Media to promote your service ( ... we show you if Facebook or Instagram makes sense and what's the best way to implement and leverage these platforms.)</li> <li>We will show you why working with a realtor has lots of advantages ( ... we will show you how to use them for more than just buying or selling your properties.)</li> <li>We will show you how to structure a lease option agreement ( ... a lease option agreement can be between you and a seller; or you and a buyer.)</li> <li>We will show you how to charge more than market rents ( ... why lease options can charge higher than market rents and still get willing tenants.)</li> <li>We will show you how to get your tenant buyer financed ( ... the biggest challenge with lease options is to get the tenant financed at the end of the deal so they can actually purchase the property.)</li> <li>We will show you the different contracts to use ( ... this will be different depending on the type of lease option you are using and the way in which you decided to structure the deal.)</li> <li>We will show you why you need a lease agreement ( ... part of doing a lease option is setting up a lease agreement. We will show you why this can actually help you.)</li> </ul>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 500円

How to Lease Space in Shopping Centers A Guide for Small Business Owners【電子書籍】[ Barry Fleisher ]

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<p>This complete manual guides you through every step of leasing a space in any shopping center. Learn how the shopping center business works, how to find the best location, and how to get the best rent deal.</p> <p>Find out how to:</p> <p>Negotiate successfully with leasing agents</p> <p>Exploit specialty leasing opportunities: carts, kiosks and temporary leases</p> <p>Understand your total rent and negotiate a better rent deal</p> <p>Reduce your Overage Rent or Percentage Rent</p> <p>Understand your Common Area Maintenance (CAM) fees and see how to reduce those expensive costs</p> <p>Avoid those hidden and expensive lease charges</p> <p>Get those special lease clauses to protect your business investment in the future</p> <p>Improve your chances at success with better lease terms and lower rent</p> <p>Draw on the author's 20 years of experience to improve the terms of your shopping center lease. This book brings you valid and proven methods of getting better lease terms, whether you are a first-timer renting your first space, or an experienced retailer seeking ways to reduce your rent expenses on your next lease.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 468円

Summer's Lease Escape to paradise with this swoony summer romance【電子書籍】[ Carrie Elks ]

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<p><strong>'A wonderful, captivating romantic story'</strong> Chicklit Club</p> <p><em><strong>A free summer holiday in a beautiful villa in Lake Como. The catch? Sharing a house with her worst enemy . . .</strong></em></p> <p>Cesca Shakespeare has hit rock bottom. After one prize-winning play that ended in disaster, writer's block turned up, moved in and got a Netflix subscription. Six years later, she's just lost her crappy job and is about to lose her flat. Worse still, her sisters have no idea how far she's fallen. So when her fairy Godfather offers her a free summer holiday in a beautiful Italian villa, she grudgingly agrees to try writing a new play. That's before she finds out the house belongs to her arch-nemesis, Sam Carlton.</p> <p>Having just hit the headlines for all the wrong reasons - again - Hollywood heart-throb Sam Carlton needs a place to hide out. Where better than his family's gorgeous empty villa on Lake Como? Except when he arrives, it isn't as empty as he'd hoped.</p> <p>One thing's for sure - this is going to be a red-hot, scorching summer . . .</p> <p><strong>A brand new series from the bestselling author of <em>Fix You</em> and the Love in London series. Look out for more in The Shakespeare Sisters with <em>A Winter's Tale</em> coming soon from Carrie Elks.</strong></p> <p>Find out why readers LOVE Carrie Elks...</p> <p><strong>'The perfect book to snuggle up with when you have an evening spare with nothing but a hot chocolate or glass of wine to keep you company</strong>... Absolutely adore it beyond belief!<strong>'</strong> Rachale's Reads</p> <p><strong>'Will stay with me for quite some time to come... Simply a wonderful read'</strong> A Spoonful of Happy Endings</p> <p><strong>'I loved the characters, I loved the plot... and I loved the London and New York settings. It really was a marvellous read!'</strong> Leah Loves</p> <p><strong>'An excellent novel'</strong> Shaz's Book Blog</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,174円

The Commercial Office Lease Handbook, Second Edition New York Model Clauses and Commentary【電子書籍】[ Lawrence D. Eisenberg ]

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<p><em>The Commercial Office Lease Handbook: Second Edition</em> provides a fuller understanding of each critical provision of an office lease: why it is included, why it is important to both the landlord and the tenant, and why and how to best negotiate it. The authors focus on the provisions of the standard printed office lease most commonly used in New York and compare that form with a more complex commercial office lease having the same structure. They offer practical insights about the perspectives of both landlord and tenant in the negotiating process, noting which clauses are essential and which, if not amended, may provide traps for the unwary. Although it examines two New York model forms, the book's practical comparative format, expert commentary, and negotiating tips are valuable tools for real estate practitioners in any jurisdiction.</p> <p>The book combines, side-by-side and clause-by-clause, organized commentary on the Real Estate Board of New York, Inc.'s ubiquitous "Standard Form of Office Lease," along with a common but sophisticated model form of manuscript lease that might be prepared for any office building landlord. Because the section headings in both forms are almost identical, this format assists the real estate lawyer by providing easy-to-find, helpful examples and practice commentary for any lease form, in any state, provision by provision. The book is organized into 54 chapters, with each corresponding to a single functional article of two different model lease forms covered in the text. Each chapter contains sections detailing the lease form:</p> <ul> <li>General Purpose: explains the need met by the article and how it functions</li> <li>Sample Clause: sets forth the applicable article of the sophisticated form office lease</li> <li>Landlord Concerns: explains why the article is important to the landlord and distinguishes between the portions that are most vital to the landlord's concerns and those that are desirable but ultimately optional</li> <li>Tenant Concerns: explains the pitfalls of the article from the tenant's perspective, shows which portions the tenant must negotiate and how to negotiate them, and those portions that should be acceptable to the tenant, if not desirable</li> <li>Standard Real Estate Board of New York Clause: sets forth the parallel article from the REBNY "Standard Form"</li> <li>Comments on the Standard Real Estate Board of New York Clause: explains how the model article differs from the REBNY "Standard Form"</li> <li>Litigation Issues: discusses case law applicable to the article, including citations</li> </ul> <p>This is an invaluable resource for understanding and negotiating all likely office space lease provisions in addition to several less common clauses. The book's unique treatment explaining each clause with contrasting party commentary makes this a valuable tool for negotiating the best possible lease for a client, whether for a landlord or a tenant.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 18,156円

The Magic of Life Lease A Seniors Housing Solution for the 21st Century【電子書籍】[ Kate Mancer ]

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<p>You should read The Magic of Life Lease: A Seniors Housing Solution for the 21st Century if you are thinking about living in, financing, investing in, designing, or managing a life lease or if you are part of an organization that wants to create high quality housing for its members. You should also read this book if you are concerned about the lack of seniors housing in your town or city.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,814円

Lend Lease: The Leash and the Landlord Part 3 (Billionaire BDSM Erotic Romance) The Leash and the Land Lord【電子書籍】[ Violette Springs ]

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<p>As months pass, the enigmatic Matthew Cain becomes utterly in love with Catherine Clark. Balancing her role as slave and lover, she feels there is little to disrupt their growing bond. During a trip to a fundraiser, the pair encounter Cain’s business rival, Robert Thorn. The ruthless businessman is eager to strong arm Cain into an unfavorable business deal. Worse, Thorn has linked up with Cain’s ex-lover, Maria Chambers.</p> <p>Flawlessly beautiful, intelligent, and charismatic, Maria is everything Catherine is not. Her history as Matthew’s lover, slave, and erotic teacher goes back to his youth. This specter from Matthew’s past threatens both his business empire and his romantic life. Brought to the bartering table by his ex-lover, Matthew bargains with the devil himself, Thorn. Catherine fears that Thorn and Maria plot to destroy Cain. Her fears are not when Thorn lends Maria to Cain as to see their business deal to fruition.</p> <p>Tensions arise when Maria stays over at the mansion. Catherine fears that she will seduce him and lower his guard. Yet, she comes to understand the true nature of Maria’s relationship with Thorn and why she left Matthew in the first place. There is more to this sultry rival than meets the eye. Will Catherine repeat the same mistakes as Maria did with Matthew? Can the trust between Catherine and Matthew survive this test? And what part does the devious Robert Thorn play in this?</p> <p><strong>EXPLICIT</strong>**:** This 19,500 word story contains graphic BDSM imagery such as bondage, caning, exhibitionism, spanking, public humiliation, and role playing. This total power exchange may be too intense and vivid for some to handle!</p> <p><strong>EXCERPT:</strong><br /> <em>Soon, Matthew eyed my dress. He brought his gaze upon my lap. His eyes seemed like teeth being raked over the flesh of my legs. “Do you like what you see, master?”</em></p> <p><em>He gave me a simple command. “Slave, spread your legs.”</em></p> <p><em>I did as commanded. “Legs spread, master.”</em></p> <p><em>“Caress yourself.”</em></p> <p><em>For a moment, I did nothing. It seemed so bizarre. I was being asked to masturbate before my lover in a limousine. Our driver was only separated from us by a glass pane. We would arrive at a fundraiser in an hour. For a moment, I debated whether or not to obey him. Then, I did as my master commanded. “As you wish.”</em></p> <p><em>I slid my panties down my legs to my ankles. I spread my legs even further to give him a better view. As usual, Matthew’s face was a blank slate. However, I had learned his tells and peccadilloes. It was natural for a woman to know every little detail about her lover. I knew he was enjoying this from the arch of his foot and the gentle rasp of his knuckles against his leg.</em></p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 363円

My Memoirs and Thirty Years of Writing【電子書籍】[ Marilyn J. Lease-Fritz ]

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<p>My memoirs tell of the experiences and the events that were encountered throughout my life. My short stories are tales, based from my own experiences. My historical booklets are compiled from the research, that I have done for the past thirty years. Over all, I consider them as, “a story that was meant to go on.”</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 452円

Lend-lease, Loans, And The Coming Of The Cold War A Study Of The Implementation Of Foreign Policy【電子書籍】[ Leon C Martel ]

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<p>This is the first study to discuss in detail the implementation phase of policy decisions. Dr. Martel examines several related foreign policy decisions that contributed significantly to the coming of the Cold War: President Truman's order to cut back lend-lease to the USSR after the defeat of Germany, the termination of lend-lease to the USSR after</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 7,338円

A New Lease Of Death (A Wexford Case)【電子書籍】[ Ruth Rendell ]

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<p>The second book to feature the classic crime-solving detective, Chief Inspector Wexford.</p> <p>It's impossible to forget the violent bludgeoning to death of an elderly lady in her home. Even more so when it's your first murder case.</p> <p>Wexford believed he'd solved Mrs Primero's murder fifteen years ago. It was no real mystery. Everyone knew Painter, her odd-job man, had done it. There had never been any doubt in anyone's mind. Until now...</p> <p>Henry Archery's son is engaged to Painter's daughter. Only Archery can't let the past remain buried. He wants to prove Wexford wrong, and in probing into the lives of the witnesses questioned all those years ago, he stirs up more than old ghosts.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,276円

The Grand Review of My Event Books【電子書籍】[ Marilyn J. Lease-Fritz ]

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<p><em>Synopsis</em>: This book holds a wide variety of historical significance. Inside its pages are the events from all walks of life, filled with personal anecdotes, memories, and poems. Join alongside as I traverse the passages of time. May these stories bring joy to your heart and inspiration to your soul, a tribute to the extraordinary journey that is life.</p> <p><em>Autobiography</em>: I've spent years volunteering as a genealogist at NMPL. I proudly bear the titles of military mom and military grandmother, badges of honor earned through the sacrifices and triumphs of my family. And to Jerry Newman, whose kindness and enthusiasm have illuminated the path of this project, I offer my deepest gratitude. His support has been a beacon of light, guiding these words into the world with warmth and sincerity.</p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 794円

The Lease Manual A Practical Guide to Negotiating Office, Retail, and Industrial/Warehouse Leases, Second Edition【電子書籍】[ April Condon ]

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<p>Do you ever wonder if there's something you're missing in negotiating a lease, why one party insists on not altering a particular paragraph, or if you need to offer an acceptable compromise that would meet the needs of all parties in a lease? <em>The Lease Manual: A Practical Guide to Negotiating Office, Retail, and Industrial Leases</em> answers these questions and many more.</p> <p>This practical guide helps you effectively handle all stages of a commercial real estate lease transaction, from negotiation to preparation and execution of office, retail, and industrial leases. Because understanding the needs and concerns of all interested parties is the only way to facilitate and complete lease negotiations, <em>The Lease Manual</em> examines and explores the concerns, needs, and desires of landlords, tenants, lenders, and brokers by analyzing typical lease paragraphs from each point of view. The first three parts of the book provide description and analysis of typical lease paragraphs for:</p> <ul> <li>Office leases</li> <li>Retail leases</li> <li>Industrial/warehouse leases</li> </ul> <p>A numerical "Risk Rating" is given to each paragraph of the typical lease, along with a brief summary and description of the lease paragraph and its scope. This is followed by an analysis of the lease paragraph and a critical review of the landlord's, tenant's, and lender's perspectives, along with possible compromises and alternatives from each party's point of view. <em>The Lease Manual</em> also discusses some of the most negotiated yet least understood lease terms, such as "Net Rent," "Gross Rent," "Base Year Rent," "Expense Stop Rent," "Percentage Rent," "Full Service Rent," "Real Estate Taxes," "Subordination," "Nondisturbance," and "Attornment." A collection of commonly used forms that are ancillary to a lease transaction are included in the book's final section, including a Letter of Intent, Notice of Lease, Lease Commencement Date Agreement, Subordination, Nondisturbance and Attornment Agreement, and Tenant Estoppel Letter.</p> <p>This updated second edition of <em>The Lease Manual: A Practical Guide to Negotiating Office, Retail, and Industrial/Warehouse Leases</em>, now with lead author April F. Condon, offers a fourth perspective - that of the Broker, as well as many other additions, including:</p> <ul> <li>More alternatives, compromises, and analyses</li> <li>New lease negotiation strategies</li> <li>Updates related to Covid-19 issues</li> <li>Energy-efficient “green” building best practices</li> <li>Right of First Refusal and Right of First Offer alternatives to lease additional space in an office building</li> <li>Lease Alternatives to meet Telecommunication needs, including equipment installations that may be located exterior to the leased premises</li> <li>And more!</li> </ul>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 17,087円

Lease on Love A warmly funny and delightfully sharp opposites-attract, roommates-to-lovers romance【電子書籍】[ Falon Ballard ]

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<h3><strong>'This was a BEAUTIFUL love story. If you enjoyed <em>The Flatshare</em>, you will love <em>Lease on Love</em>!'</strong> <strong>? ? ? ? ? reader review</strong> <strong>'I don't think I have ever been in love with a book more than I am in love with <em>Lease on Love</em>'</strong> <strong>? ? ? ? ? reader review</strong> <strong>A fun, heart-warming light heated read. Highly enjoyable, and I can't wait to see what the talented Falon comes up with next'</strong> <strong>? ? ? ? ? reader review</strong></h3> <p><strong><em>Beach Read</em> meets <em>The Flatshare</em> in this warmly funny and delightfully sharp rom-com about a down-on-her-luck young woman who turns an innocent mix-up between a dating app and a roommate app into a new chance at love.</strong><br /> <strong>................................................................................</strong></p> <p><em>She wasn't looking for love until it landed on her doorstep.</em></p> <p>Sadie's looking for a fresh start. After missing out on an overdue promotion, she drunkenly re-opens a long-ignored dating app and, two days later, finds herself on a date with Jack. Except it isn't a date.</p> <p>Realizing that she mistakenly matched with Jack on a <em>roommate-finding</em> <em>app</em>, Sadie prepares to make a hasty exit, only to finally notice the gorgeous Brooklyn brownstone that Jack is advertising . . . and the unbelievably cheap rent.</p> <p>Introverted Jack doesn't know what to make of the talkative whirlwind in front of him. But he offers Sadie his spare bedroom while she gets back on her feet, and Sadie, recognizing that her dreams of starting her own florist business might now finally be possible, accepts.</p> <p>As Sadie's presence starts to turn the brownstone into a real home, and Jack learns to come out of his shell, they both begin to wonder if this accidental roommate arrangement is the best deal they ever made.<br /> <strong>................................................................................</strong></p> <p><strong>Warm praise for <em>Lease on Love</em>:</strong></p> <p>**'A hopeful, heartwarming debut. With a relatable disaster of a protagonist and an adorably nerdy hero, this opposites-attract, roommates-to-lovers romance is a true delight' Rachel Lynn Solomon, author of <em>The Ex Talk</em></p> <p>'<em>Lease on Love</em> warmly and wittily underscores that none of us are perfect, but we are all worthy, we are all enough: we all deserve to be loved, not just by others, but by ourselves too' Sarah Hogle, author of <em>Twice Shy</em> and <em>You Deserve Each Other</em>**</p> <p><strong>'<em>Lease on Love</em> was a delight on every level. Ballard delivers a soft, sweet story with enough shadows to make the happily ever after feel that much more earned... This is a beautiful love story about finding something precious that seems out of reach!' Denise Williams, author of <em>How to Fail at Flirting</em></strong></p> <p><strong>'<em>Lease on Love</em> is a crackling, compulsively readable debut... I enjoyed every minute of it!' Suzanne Park, author of <em>Loathe at First Sight</em> and <em>So We Meet Again</em></strong></p>画面が切り替わりますので、しばらくお待ち下さい。 ※ご購入は、楽天kobo商品ページからお願いします。※切り替わらない場合は、こちら をクリックして下さい。 ※このページからは注文できません。 1,494円