ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

“… Companies are not always able to purchase fixed assets required to start, expand or modernize their own operations, and also do not have adequate resources that could offer as security for bank loans. …”
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Important Things to Know about Medicare: Chapter Seven--How does my other insurance work with Medicare? Who pays first? by Amanda Terminello, Martie Gillen

“…The information in this series is based on the most current data available and includes several changes with the implementation of the Affordable Care Act. This guide was also written using Florida guidelines when appropriate. …”
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How do inside directors affect corporate R&D investment? The moderating role of CEO equity incentives. by Jianqing Zhou, Yulian Peng

“…Using a panel data of 3,002 Chinese manufacturing listed firms from 2011 to 2021, we find that inside directors can significantly promote corporate R&D investment. We also find that when the CEO has equity incentives to alleviate agency conflicts, the role of inside directors in promoting R&D investment is significantly weakened. …”
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Ownership Concentration and other Determinants of Covenants in Debt Contracts of Brazilian Publicly Listed Firms by Tatiana Albanez, Rafael Felipe Schiozer

“…This article investigates whether the concentration of stock ownership affects the presence and intensity of covenants in the debt contracts of companies listed on the B3 stock exchange in the 2007-2018 period. We also present an overview of the presence and breach of covenants by these firms. …”
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Delta Flower Beetle Trigonopeltastes delta (Forster 1771) (Insecta: Coleoptera: Scarabaeidae : Cetoniinae : Tribe, Trichiini) by Brandon Jones, Andrea Lucky

“…Includes: Introduction - Etymology and Synonymy - Distribution - Description and Life Cycle - Hosts - Economic Importance - Selected References. https://edis.ifas.ufl.edu/in1214 Also published at http://entnemdept.ufl.edu/creatures/BENEFICIAL/BEETLES/delta_flower_beetle.html   …”
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A Beginner's Guide to Begonias: Classification and Diversity by Julian Ginori, Alfred Huo, Caroline R Warwick

“…Begonias are known by their bright, full flowers and also their leaves, which vary to showcase patterns, designs or color. …”
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Analiza uczniowskich błędów – narzędzie polityki edukacyjnej kraju? by Mirosław Dąbrowski

“…Meanwhile, with the growing popularity of external exams and all kinds and levels of skills examining, error analysis may not only help with developing an individual teacher’s professional skill, but can also become a tool for improving the quality of the mathematics educational system in global terms. …”
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Candidate Species for Marine Ornamental Aquaculture: Porkfish, Anisotremis virginicus by Eric Cassiano, Kevin Barden

“…Many species of grunts are popular in public aquariums because they’re abundantly available, and their schooling behavior and bright colors create interest in aquarium exhibits. Porkfish also have additional appeal to aquarists because they are “cleaner” fish during their juvenile phase, picking parasites from larger fish and other vertebrates. …”
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The role of violence in the classics of Brazilian Social Thought by Bruno de Souza Lessa, Jaqueline Silinske

“…Furthermore, by taking advantage of each author’s conceptual apparatuses, we introduced a discussion not only about the role of violence in the Brazilian colonial era, but also about its continuity over time and the social-historical manifestations it has in contemporaneity. …”
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Field Identification and Management of Greasy Spot Disease by S. H. Futch, L. W. Timmer

“…Affected leaves fall prematurely from the tree during the fall and winter resulting in reduced tree vigor and yield. Greasy spot also infects the fruit of grapefruit trees producing rind blotch.  …”
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Crapemyrtle Bark Scale Acanthococcus (=Eriococcus) lagerstroemiae (Kuwana) (Insecta: Hemiptera: Eriococcidae) by Matthew Borden, Xavier Martini, Adam G. Dale

“…This group is in the superfamily Coccoidea (scale insects) and the order Hemiptera (true bugs). Felt scales, also called bark scales, are not considered either armored scales or soft scales. …”
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Crimson Tide: Hans Zimmer, Subliminal Harmony, and Submerged Voices by Donald Greig

“…Choral voices in the film’s context provide both a synecdochic link to the submariners but also function as a commentative chorus. Using Neo-Riemannian theory, the potential contribution of which to film-music studies is still only now beginning to be explored, I examine the deployment of specific harmonic strategies that create a link back to earlier Hollywood film-music practices and show how Zimmer represents less an evolution than a continuation of recognisable styles and idioms. …”
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Problematyka polityczna w kazaniu by Henryk Sławiński

“…It is necessary then to be precise not only with the definition of the sermon, but also the definition of politics. The history of preaching is filled with sermons dealing with political issues. …”
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Scalability and Reliability Determination of Low-Power Wide Area Network (LPWAN) Architecture by A. Obayuwana, I. A. Edeoghon

“…The relationship between transmission rates and spread factor was also investigated. Using the LoRaWAN ns-3 module, a scalability analysis of LoRaWAN shows the detrimental impact on packet delivery ratio (PDR) of increasing the number of nodes per gateway and presents the results of transmission rate at varying spread factors. …”
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AWARENESS AND PERCEPTION OF ONITSHA RESIDENTS ON ‘JAPA’ SYNDROME AMONG NIGERIANS by DANIEL T. EZEGWU, GLORIA NWAKEGO CHUKWUEMEKA, CHINELO EDITH UDE-AKPEH

“…Findings showed that 40% ofOnitsha residents are aware of Japa syndrome to a great extent.Further findings showed that most (39%) of the respondents obtained information about ‘Japa’ issues through the Internet medium, followed by friends and television medium.  They also perceived the ‘Japa’ issues as a positive development. …”
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Flatwoods Citrus Best Management Practice: Minimizing Direct Deposition of Pesticides into Waterways by Chris Wilson, Brian Boman, Ed Stover, Janet Bargar, Jack Hebb

“…This document summarizes the results from a study evaluating the effectiveness of turning sprayer nozzles off at row ends as a proposed best management practice for preventing non-target deposition of pesticides in surface water connections such as irrigation and drainage ditches. It also estimates direct deposition on ground surfaces that translate into wasted product, as well as another potential source of surface water contamination through surface water runoff. …”
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Who calls the shots in Naomi's life? Reading the Naomi-Ruth story within the African religio-cultural context

“…Such a worldview, in which the Sacred Other, the living and the (living) dead formed an integral whole, can also be observed at critical points in Naomi’s life: when Naomi bid farewell to her daughters-in-law (Rt 1:8-9); Naomi’s confession about Yahweh’s faithfulness to both the living and the dead (Rt 2:20); Naomi’s plan to seek security for Ruth through “levirate” marriage (Rt 3:1), and when she acted as a nurse to Mahlon’s son (Rt 4:5, 16). …”
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DEMOCRACY, POVERTY AND THE SEARCH FOR GOOD GOVERNANCE IN NIGERIA by Morris K.O. EDOGIAWERIE, E.O. Bello

“…This study will adopt the analytic a priori approach in the exploration of the phenomenon called poverty with a view of determining its cause(s), implications and challenges for the Nigerian state and how to get around this seemingly horrific issue threatening to cripple and tear the nation apart. The work will also focus on exploring the salient elements that characterize good and qualitative governance. …”
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Coastal Sand Frostweed, Crocanthemum arenicola Synonym: Helianthemum arenicola by Debbie Miller, Mack Thetford, Chris Verlinde, Gabriel Campbell, Ashlynn Smith

“…After Hurricane Katrina, coastal sand frostweed became the plant with highest frequency on stable dunes on Horn Island, Mississippi (Lucas and Carter 2013). https://edis.ifas.ufl.edu/sg168 Note: This fact sheet is also available as a chapter in a comprehensive manual titled Dune Restoration and Enhancement for the Florida Panhandle,  Please see the manual for more information about other useful and attractive native plants for dunes and for further information about restoration and preservation techniques. …”
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JUVENILE DELINQUECY AND SUBSTANCE ABUSE; THE DYNAMIC DUO by Igbaekemen Goddy Osa

“…Substance abuse and delinquency often share the common factors of school and family problems, negative peer groups, lack of neighborhood social controls, and a history of physical sexual abuse (Hawkins et al, 2007 Wilson and Howell, 2007). Substance abuse is also associated with violent and income-generating crime by youth, which increases community residents’ level of fear and the demand for juvenile and criminal justice services, thereby further increasing the burden on these resources. …”
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