A modern Russian university today is a large property complex, the effective use of which necessary to ensure educational and scientific process problems in regard academic process. However, universities also have solve wide range social related creating maintaining comfortable environment for students professors, amongst other things engaging various organizations create services on campus. Al...

This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted 37 manufacturing companies listed Indonesia Stock Exchange in 2016-2020 period. data used this is secondary selection uses a purposive sampling method. hypothesis was tested by means multiple regression analysis which processed using SPSS...

This article builds on recent work the Carolingian economy by giving an overview of landholding patterns and associated economic activity in Loire valley ninth tenth centuries. It demonstrates that only individuals institutions with access to patronage from royal fisc possessed large, unified estates; majority land was held as small, fragmented farmsteads. Moreover, these small parcels changed ...

Abstract Increased prices and political pressure are boosting illegal gold mining in the Brazilian Amazon, threatening forests, indigenous people, conservation of biodiversity protected areas. The rate deforestation increased more than 90% from 2017 to 2020, reaching 101.7 km 2 annually 2020 compared 52.9 2017. In that period, grew clearing within leases. While formal is required comply with en...