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 and unlisted domestic firms in Korea that recognize leases on financial statements.We use the Heckman two-stage model to control for sample selection bias from lease s
Background/Objective: The purpose of this study was to evaluate supraspinatus tenocyte viability and metabolism in explants exposed to various local anaesthetics and corticosteroids.Our hypothesis was that the tendons exposed to these common injectates would have significantly decreased cell viability and metabolism compared with controls.Methods:
In this paper, a prototype Storage Accessories of ship basic planning system is implemented for the small and medium sized shipyards based on the internet technology and concurrent engineering concept.The system is designed from the user requirements.Consequently, standardized development environment and tools are selected.These tools are used for
BackgroundThere is growing awareness of the health inequalities experienced by minority ethnic communities, who make up an increasing proportion of the United Kingdom (UK) population and have been found to be at increased risk of visual impairment (V.I.).V.I.impacts on a wide range of life domains including employment, social functioning and activi