Formas de Mensuração do Lucro e os Reflexos no Cálculo do ROA by Dione Olesczuk Soutes, Eliandro Schvirck

“…O objetivo deste estudo é analisar quais são os reflexos no ROA (Return on Assets) ou retorno sobre ativos, quando da utilização de diferentes formas de mensuração do lucro. …”
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Survey of attitudes in a Danish public towards reuse of health data. by Lea Skovgaard, Claus Thorn Ekstrøm, Mette N Svendsen, Klaus Hoeyer

“…Our study suggests that there are certain forms of health data reuse-namely transnational data sharing, commercial involvement, and use of data as national economic assets-which risk undermining public support for health data reuse. …”
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Une identité impériale sans Empire? Le sens de la politique de décolonisation britannique by Virginie Barrier-Roiron

“…As the shaping of decolonisation in Africa accelerated at the end of the 1950s, the Commonwealth of Nations was considered by Britain as an ideal through which the Empire and its assets could survive. Because of the Rhodesian deadlock, the former colonial power was put in the dock by her African Commonwealth partners in 1966. …”
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Verbal Rhetoric Skills in Bahmayari’s Storybooks and Mazandaran’s Proverbs by Ali Razzaghi Shani, Ahmad Ghanipour Malekshah, Morteza Mohseni, masoud ruhani

“…Although it seems that proverbs are apparently far from the aesthetic assets, less proverbial examples can be found without any rhetoric skills. …”
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A Scalable Isolated Gate Driver With Programmable Frequency and Duty Cycle for Series-Connected SiC MOSFETs by Sohrab Ghafoor, Mahesh Kulkarni, Reza Mirzadarani, Peter Vaessen, Mohamad Ghaffarian Niasar

“…To generate complex waveforms of future power-electronics-dominated grids, a switch with user-defined turn-<sc>on&#x002F;off</sc> timing is required for testing grid assets under high-voltage conditions. This article presents a simple, cost-effective open-loop gate driver that overcomes this limitation by introducing two sets of complementary pulse transformers to initialize programmable frequency and duty cycle. …”
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Heritage Impact Assessment Index Within Urban Development Context: The Case of Masjed-e Jame of Isfahan in Iran by Baharak Ashrafi, Michael Kloos, Christa Reicher

“…Grasping the challenge, Heritage Impact Assessment (HIA) has been developed as a proactive assessment tool to identify and predict potential impacts, mitigate the negative impacts on heritage values, and sustain the attributes conveying OUVs in WH assets. The growing demand for urban development and its potential impacts on cultural heritage properties underscores the necessity for the development of a targeted Heritage Impact Assessment methodology for urban development threats. …”
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Characterization and Prediction of the Ghana Stock Exchange Composite Index Utilizing Bayesian Stochastic Volatility Models by Osei K. Tweneboah, Kwesi A. Ohene-Obeng, Maria C. Mariani

“…This research also paves the way for future investigations into other market indices and assets within and beyond the borders of emerging markets.…”
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CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INFORMATION AND COMMUNICATIONS TECHNOLOGY FIRMS IN NIGERIA by Nasiru Adamu Kanoma, Nurudeen Usman Miko, Augustine Ayuba, Idris Mohammed, Idris Mohammed, Mark G Tagwai

“…The study reveals that both long term debt financing ratio short term debt financing, and debt to equity financing ratio have positive and significant influence on return on assets of the listed information and communications technology firms in Nigeria. …”
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Predicting Patients&#x2019; Revisit Intention Based on Satisfaction Scores: Combination of Penalized Regression and Neural Networks by Farshid Abdi, Shaghayegh Abolmakarem, Amir Karbassi Yazdi, Paul Leger, Yong Tan, Giuliani Coluccio

“…A company&#x2019;s survival in the current competitive market hinges on its ability to not only meet but exceed customer expectations, as customers are invaluable assets. Patient satisfaction is crucial in the healthcare sector, directly influencing whether patients will return to a hospital or recommend it to others. …”
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Foreign Investor Flows and Sovereign Bond Yields in Advanced Economies by Serkan Arslanalp, Tigran Poghosyan

“…Asset allocation decisions of international investors are at the core of capital fl ows. …”
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EXPLORING STAKEHOLDERS’ PERCEPTIONS OF THE GREEN CAMPUS INITIATIVE IN SOUTH AFRICAN HIGHER EDUCATION INSTITUTIONS by Katleho Nolwandle MAFONGOSI, Bankole Osita AWUZIE, Alfred Atsango TALUKHABA

“… Although mixed performances have been documented in attempts by South African higher education institutions (HEIs) to integrate the ethos of sustainable development (SD) into their core activities, neglect of such integration in the management of built assets and spaces on their campuses has been observed. …”
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Livelihood Vulnerability Index of Resettled Peasants Displaced by Land Acquisition of An Airport by Embun Sari, Joyo Winoto, Endriatmo Soetarto, Zaenal Asikin, Sri Fajar Ayu, Meutia Nauly

“…The value of land compensation must be comparable to the assets taken over in land acquisition. This can be done by increasing response capacity through commercial property ownership, variation in income sources, and job training.   …”
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Navigating COVID-19 Surges: A Case Study of a Hospital-at-Home Implementation by Jin Wee Ng, Milawaty Nurjono, Michelle Mong Nee Kee, Hong Choon Oh, Qin Yong See

“…Our findings suggest that hospitals with internal resource constraints can make adaptations to leverage existing providers and assets within the community where necessary. We also observed that HaH shifts many aspects of healthcare responsibility to patients and their caregivers, which may be beyond their expected capabilities. …”
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An interpretable semi‐supervised system for detecting cyberattacks using anomaly detection in industrial scenarios by Ángel Luis Perales Gómez, Lorenzo Fernández Maimó, Alberto Huertas Celdrán, Félix J. García Clemente

“…It is also fundamental to explain why the system is under a cyberattack and which are the assets affected. In this context, the Anomaly Detection based on Machine Learning (ML) and Deep Learning (DL) techniques showed great performance when detecting cyberattacks in industrial scenarios. …”
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Agricultural sustainability through Smart Farming Systems: A comparative Analysis Between the Republic of Korea and Republic of Uganda. by Happy, Kenneth, Gang, Roggers, Ban, Yeongjun, Yang, Sungyu, Rahmat, Endang, Okello, Denis, Komakech, Richard, Cyrus, Okello, Okello, Kalule David, Kang, Youngmin

“…We scrutinized the agricultural assets, natural resources, approaches, technologies, policy interventions, achievements, challenges encountered, and reasons of smart farm pursuit for each country. …”
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Analysis of crafts (Kriya) creative industries: a case study of policy development in Banten Indonesia by Muhtarom Muhtarom, Moh Sofyan Budiarto, Sugeng Setyadi, Muhlisin Muhlisin, Yunia Rahayuningsih

“…Provincial governments can integrate horizontal strategies in the development of the creative economy through 1) Regional policy for sustainable craft creative industry development; 2) Optimizing HR capacity and assets; 3) Improving market access for crafts (kriya) products; 4) Conducting training that focuses on continuity and on target; 5) Improving the mindset of creative industry player; 6) Developing a pattern of partnership cooperation.…”
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EFFICIENCY ANALYSIS OF THE INSURANCE SECTOR IN BOSNIA AND HERZEGOVINA by Mirza Šikalo, Almira Arnaut-Berilo

“…Empirical research was conducted on all insurance companies from BiH, which are grouped according to the size of assets, type of insurance, and headquarters in order to determine whether there are differences in the efficiency of insurance companies in terms of their size, type of insurance, or depending on whether it operates in the Federation of Bosnia and Herzegovina (FBiH) or Republic of Srpska (RS). …”
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Reducing Water Losses in Potable Water Distribution Systems: A Case Study of Kocaeli by Burak Kızılöz

“…In this study, it is aimed to reduce high levels of water losses through the hydraulic model by digitizing the existing drinking water assets in the central district of Kocaeli, İzmit. …”
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Utilization of Elastomeric Materials in the Conditions of Experimental Production by Oleksandr Dobrodomov, Yurii Tkachov

“…Despite its advantages, at the early stages of innovative projects, particularly in the field of mechanical engineering, costs associated with increased fixed assets are practically unacceptable due to the lack of financial resources. …”
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Financing of capital investments by budgetary and autonomous institutions: modern tendencies by I. I. Kokhanovskaya, Ya. V. Nazarenko

“…In accordance with the current legislation, subsidies for capital investments are made for the purpose of creating fixed assets for the needs of budgetary and autonomous institutions. …”
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