This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed GUM SPEARMINT and unlisted domestic firms in Korea that recognize leases on financial statements.We use the Heckman two-stage model to control for sample selection bia
Presented laboratory testing program of tubular steel piles is a part of a bigger research program which contained static load tests in full scale and numerical simulations of conducted research.The main goal of PCA kids hats the research is to compare static load tests with different working conditions of a shaft.The presented small scale model te
Slipped capital femoral epiphysis (SCFE) 508 is a common disease of adolescent and the epiphysis is positioned more posteromedially in relation to the femoral neck shaft with varus SCFE; however, posterolateral displacement of the capital epiphysis, valgus SCFE, occurs less frequently.We report a case of valgus SCFE in a 17-year-old boy with hypopi
Wildlife can represent a reservoir of zoonotic pathogens and a public health problem.In the present study, we investigated the spread of zoonotic pathogens (Salmonella spp., Yersinia enterocolitica, Listeria monocytogenes, Shiga-toxin-producing Escherichia coli (STEC), and hepatitis E virus (HEV)) considering the presence of virulence and antibioti
Abstract Temperate Combination Food Processors deciduous forests by definition include a large proportion of woody species that shed their leaves each autumn and are completely leafless during winter months.Leaf senescence in deciduous trees is an active, complex process typically involving the physiological formation of an abscission layer causing