JEL Classification: P; P1; P16; M; M1; H; H2; H26 Table of Contents Introduction Regulatory Arbitrage in the Realm of Accounting and Taxation The Basic Mechanics of Synthetic Leases Synthetic Leases – A Co-Evolution of Accounting Standards and Tax Law The First Generation of Synthetic ...
If we use the percentage of passed examinations for every year and an average grade as a parameter of course’s success, then we can compare final results by dividing work periods into three intervals. The intervals are: Period before the COVID-19 pandemic; Period after the COVID-19 outbrea...
For any given quantity of heat, a temperature-dependent portion constitutes low-grade waste heat that cannot be used to perform physical work; this represents a portion of an exergy flow which has been dissipated, or "destroyed". Exergy derives from the second law of thermodynamics, which (in...