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1

Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, Natal'ya Orlova, Irina Petrova, Aleksandr Chernoverhskiy, and Tat'yana Romancova. International Financial Reporting Standards. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international standards. For undergraduates, postgraduates, teachers of legal and economic educational organizations of higher professional education, heads of economic entities, auditors, practitioners, lawyers and entrepreneurs.
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2

House, United States Congress. A bill to modify the annual reporting requirements of the Social Security Act, and for other purposes. Washington, D.C: U.S. G.P.O., 2000.

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3

Ivanov, Yuriy, Roman Filonov, and Dzhaniko Murusidzye. Mechanization and technology of animal husbandry: laboratory practical work. ru: INFRA-M Academic Publishing LLC., 2016. http://dx.doi.org/10.12737/14036.

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In the manual questions of technology, mechanization and automation of processes in animal husbandry are considered; bases of the modern production technology of production of animal husbandry are stated; the short description of designs and the principles of work of the equipment used in animal husbandry is given. All material is issued in the form of the separate laboratory works distributed according to the program of a course. In each laboratory work separate groups of cars and the equipment according to their classification and technological appointment are considered; method of calculation of the parameters necessary for definition of optimum completing of line and technological lines are presented; questions of operation of the equipment and technical and economic efficiency are taken up. Each laboratory work includes the purpose, the contents, the reporting and control questions. The manual is intended for the bachelors who are trained in the direction 35.03.06 "Agroinzheneriya".
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4

United States. Congress. Senate. A bill to provide for the elimination and modification of reports by Federal departments and agencies to the Congress, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1994.

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5

United States. Congress. Senate. A bill to amend the Internal Revenue Code of 1986 to require reporting of group health plan information on W-2 forms, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1993.

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6

Senate, United States Congress. A bill to amend titles XVIII and XIX of the Social Security Act to ensure that individuals enjoy the right to be free from restraint, and for other purposes. Washington, D.C: U.S. G.P.O., 1999.

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7

US GOVERNMENT. An Act to Amend the Agricultural Marketing Act of 1946 to Enhance Dairy Markets through Dairy Product Mandatory Reporting, and for Other Purposes. [Washington, D.C: U.S. G.P.O., 2000.

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8

US GOVERNMENT. An Act to Make the Reporting Deadlines for Studies Conducted in Federal Court Demonstration Districts Consistent with the Deadlines for Pilot Districts, and for Other Purposes. [Washington, D.C.?: U.S. G.P.O., 1995.

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9

United States. Congress. House. A bill to amend title XI of the Social Security Act to restrict the use of physical and chemical restraints and seclusion in certain facilities receiving Medicare and Medicaid funds, to require recording and reporting of informatio on that use and on sentinel events occurring in those facilities, and for other purposes. Washington, D.C: U.S. G.P.O., 1999.

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10

United States. Congress. Senate. A bill to amend title XI of the Social Security Act to provide an incentive for the reporting of inaccurate Medicare claims for payment, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1997.

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11

United States. Congress. Senate. A bill to amend title XI of the Social Security Act to provide an incentive for the reporting of inaccurate Medicare claims for payment, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1995.

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12

United States. Congress. House. A bill to amend title XXI of the Social Security Act to provide for improved data collection and evaluations of State Children's Health Insurance Programs, and for other purposes. Washington, D.C: United States Government Printing Office, 1999.

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13

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Communications, Technology, and the Internet. Discussion draft to provide funding for the construction and maintenance of a nationwide, interoperable public safety broadband network and for other purposes and on H.R. 4829, the Next Generation 911 Preservation Act of 2010: Hearing before the Subcommittee on Communications, Technology, and the Internet of the Committee on Energy and Commerce, House of Representatives, One Hundred Eleventh Congress, second session, June 17, 2010. Washington: U.S. G.P.O., 2013.

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14

Amending the Indian Child Protection and Family Violence Prevention Act to provide for the reporting and reduction of child abuse and family violence incidences on Indian reservations, and for other purposes: Report (to accompany S. 1601). [Washington, D.C: U.S. G.P.O., 2004.

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15

US GOVERNMENT. An Act to Amend the Clean Air Act to Remove Flammable Fuels from the List of Substances with Respect to Which Reporting and Other Activities Are Required under the Risk Management Plan Program, and for Other Purposes. [Washington, D.C: U.S. G.P.O., 1999.

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16

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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17

Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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18

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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19

Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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20

GOVERNMENT, US. An Act to Amend Section 527 of the Internal Revenue Code of 1986 to Eliminate Notification and Return Requirements for State and Local Party Committees and Candidate Committees and Avoid Duplicate Reporting by Certain State and Local Political Committees of Information Required to Be Reported and Made Publicly Available under State Law, and for Other Purposes. [Washington, D.C: U.S. G.P.O., 2002.

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21

United States. Congress. Senate. Committee on Labor and Human Resources. Repeal of the Davis-Bacon Act: Hearing of the Committee on Labor and Human Resources, United States Senate, One Hundred Fourth Congress, first session, on S. 141 to repeal the Davis-Bacon Act of 1931 to provide new job opportunities, effect significant cost savings on federal construction contracts, promote small business participation in federal contracting, reduce unnecessary paperwork and reporting requirements, and for other purposes, February 15, 1995. Washington: U.S. G.P.O., 1995.

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22

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Consumer and Regulatory Affairs. The Bank of Credit and Commerce International and S. 1019: Hearing before the Subcommittee on Consumer and Regulatory Affairs of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Second Congress, first session on S. 1019, to strengthen federal supervision, regulation and examination of foreign bank operations in the United States, to enhance cooperation with foreign banking supervisors, to improve reporting of bank stock loans, and for other purposes, May 23, 1991. Washington: U.S. G.P.O., 1992.

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23

Stuart, Casey-Maslen, Clapham Andrew, Giacca Gilles, and Parker Sarah. Art.13 Reporting. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198723523.003.0017.

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This chapter examines Article 13 of the ATT. The article establishes transparency measures for states parties to the ATT by obliging each state party to submit an initial report on measures taken to implement the treaty within the first year of entry into force of the treaty for that state party. Thereafter, they are to report to the Secretariat on new measures taken to implement the treaty on an ad hoc basis, ‘when appropriate’. States parties are also encouraged to report on measures taken that have proven effective in addressing the diversion of transferred conventional arms on an ad hoc basis. The article is intended to promote compliance with the treaty and serve as a confidence-building measure in conformity with a central purpose of the treaty: to promote co-operation, transparency, and responsible action by states parties ‘thereby building confidence among them’ as set out in Article 1.
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24

Mayer, Colin, and Bruno Roche, eds. Putting Purpose Into Practice. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198870708.001.0001.

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The book provides a detailed and practical description of how companies can put purpose into practice in their organizations. Based on a ground-breaking research project on the Economics of Mutuality undertaken jointly by the Saïd Business School at the University of Oxford and Mars Catalyst, the think tank of Mars Inc., the food and beverages company, over a period of five years, the book describes how purpose promotes business growth and performance. In particular, it gives a highly accessible and readable account of how companies can determine and implement their corporate purposes, and how, by so doing, they address critical issues in their ecosystems, such as rising inequality and environmental degradation, while delivering superior performance and resilience. The book will equip executives, managers, investors, policymakers, academics, and students with tools to understand the way in which companies can build purpose-centric businesses, map and orchestrate stakeholder ecosystems, identify untapped resources, create unconventional partnerships, measure and manage performance beyond financial reporting, and adopt a new definition of profit to promote corporate purposes. The book includes fourteen case studies of companies of varying sizes, sectors, and geographies that sought to put purpose into practice. They provide deep insights into the way in which companies have delivered corporate purpose and the challenges they faced in doing this. The book stresses both the opportunity and obligation on business to reposition itself to address the changing needs of society and the planet in the twenty-first century.
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25

Publishing, Kuruma. Mileage Log Sheet: Vehicle Mileage Log For Taxes Reporting Purpose ; Mileage Maintenance Logbook ; Mileage Tracker ; Triplog Mileage Reporting For Mileage Reimbursement ; Vehicle Usage Log. Independently published, 2019.

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26

Publishing, Kuruma. Car Mileage Log: Vehicle Mileage Log For Taxes Reporting Purpose ; Mileage Maintenance Logbook ; Mileage Tracker ; Triplog Mileage Reporting For Mileage Reimbursement ; Vehicle Usage Log. Independently published, 2019.

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27

Publishing, Kuruma. Truck Mileage Log Book: Vehicle Mileage Log For Taxes Reporting Purpose ; Mileage Maintenance Logbook ; Mileage Tracker ; Triplog Mileage Reporting For Mileage Reimbursement ; Vehicle Usage Log. Independently published, 2019.

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28

Accountants, International Federation of, ed. Performance reporting by government business enterprises: The provision of financial and non-financial performance information in general purpose financial reports. New York: International Federation of Accountants, 1996.

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29

Nobes, Christopher. 6. Regulation and audit. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0006.

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‘Regulation and audit’ examines some aspects of the regulation of financial reporting by looking at two national examples of regulatory frameworks: the UK and the USA. It addresses such questions as: why was the UK the first country to require published audited financial statements from companies? What sort of regulation does the state impose on accounting? Why does the USA have the world's oldest and toughest regulator of financial reporting? What is the purpose of audit? Does it really work? How is an audit conducted? The background to auditing is provided and the duties and responsibilities of auditors are explained.
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30

Merry, Alan F. Medication Safety. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199366149.003.0017.

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Perioperative medication safety consists largely of achieving the six “rights” of medication administration at each stage of every patient’s pathway, from primary care into the hospital, through the ward, operating room, postoperative and/or intensive care units, the ward (again), and back into the community. The abuse of medications by clinicians and the security of the supply chain for essential medications are also relevant. Understanding failures in medication safety requires an understanding of the nature of error and violation within complex systems, and applying these general principles in the context of perioperative care, including particular situations such as pediatrics and anesthesia or sedation in remote locations. Measurement of initiatives to improve medication safety is particularly challenging. Retrospective review of clinical records, incident reporting, facilitated incident reporting, prospective augmented observational techniques, and trigger tools have all been used for this purpose.
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31

Dolan, Michelle, and Betsy Hirsch. Cytogenetic Technologies and Test Issues. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780190604929.003.0004.

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Cytogenetic testing is ordered in a wide range of clinical settings. The primary purpose is to evaluate for constitutional abnormalities. This chapter describes cytogenetic testing methodologies, such as microarray analysis, chromosome analysis, prenatal genetic testing, and fluorescence in situ hybridization, identifying their strengths and limitations, and details specimen processing. It summarizes commonly used nomenclature according to the International System for Human Cytogenetic Nomenclature. The chapter also discusses the criteria that laboratory genetic counselors use for reporting uncertain, novel, or ambiguous results.
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32

Owen, David L., and Brendan O'Dwyer. Corporate Social Responsibility. Edited by Andrew Crane, Dirk Matten, Abagail McWilliams, Jeremy Moon, and Donald S. Siegel. Oxford University Press, 2009. http://dx.doi.org/10.1093/oxfordhb/9780199211593.003.0017.

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The purpose of this article is to provide a brief overview of the development of corporate social and environmental reporting practice since it first began to achieve some degree of prominence on an international scale in the 1970s, before offering a critical evaluation of the state of current practice. This article focuses on the contribution of present day reporting, and associated assurance, initiatives made towards enhancing the transparency of corporate social and environmental impact, together with delivering enhanced levels of accountability to organizational stakeholders. A large part of this article draws on research in social and environmental accounting within the field of interdisciplinary accounting research. This research field has a thirty-five-year history and has developed in parallel with certain streams of corporate social responsibility research in the management literature. For example, social and environmental accounting research embraces both normative concerns with fulfilling obligations and duties to the wider society.
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33

Rock, Canines. Vehicle Mileage Record Book: Track Business Miles for Tax Reporting Purposes. Independently Published, 2019.

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34

Morgan, Dilys, Ruth Lysons, and Hilary Kirkbride. Veterinary and human health surveillance and risk analysis of zoonoses in the UK and Europe. Oxford University Press, 2011. http://dx.doi.org/10.1093/med/9780198570028.003.0003.

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Surveillance (derived from the French word surveiller, meaning to watch over) is the ‘ongoing scrutiny, generally using methods distinguished by their practicability, uniformity, and frequently their rapidity, rather than for complete accuracy. Its main purpose is to detect changes in trend or distribution in order to initiate investigative, (preventive) or control or measures’ (Last 1988).Understanding the burden and detecting changes in the incidence of human and animal infections utilises a number of surveillance mechanisms, which rely on voluntary and/or statutory reporting systems. These include international as well as national surveillance schemes for outbreaks of infectious disease and laboratory-confirmed infections, enhanced surveillance schemes for specificzoonoses and notification of specified infectious diseases.
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35

Shibasaki, Hiroshi, and Masatoshi Nakamura. Automatic Integrated EEG Interpretation and Reporting. Edited by Donald L. Schomer and Fernando H. Lopes da Silva. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780190228484.003.0027.

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Automatic interpretation of electroencephalograms (EEG) is complicated due to fluctuation of background activity, paroxysmal activities, artifacts, and use of different electrode montages. Previous attempts at automatic EEG interpretation focused on a certain feature such as background activity and paroxysmal abnormalities. The authors’ group has developed a computer-assisted, offline system for automatic comprehensive interpretation of EEG that takes into account all features of the adult waking EEG and provides the results in a written report. The system is not aimed at standardization of EEG interpretation, but its results can match the results of visual inspection by a limited number of qualified EEG-ers. Thus, this system can be adjusted in accordance with the strategy of visual inspection adopted by any EEG-er. Artifacts, spikes, and the vigilance level and attention level of subjects are automatically detected. This system can be used to supplement visual inspection and for training purposes.
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36

Guffey, Patrick J., and Martin Culwick. Adverse Event Prevention and Management. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199366149.003.0009.

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Adverse events are an unfortunate reality of caring for patients in our current healthcare system. Preventing and mitigating these events are an important part of quality improvement. First, an understanding of what events occur and how often they are occurring is critical to planning improvements. Incident reporting systems are one way of gathering this information. Then, events should be categorized and analyzed for improvement. The failure mode and effects analysis (FMEA) and bow-tie diagram are two tools for this purpose. Once an event has occurred, consideration should be given to the caregivers as well as the patient when managing and resolving adverse events. Prevention requires strong analysis of events and recognition of both latent (system) and human causes. Interventions have different degrees of effectiveness, ranging from highly effective forcing functions, to marginally effective encouraging statements. There are four steps to event management: mitigation, immediate management, refractory management, and follow-up.
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37

Nobes, Christopher. 2. The international evolution of accounting. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0002.

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What are the purposes of accounting? How do these purposes affect how accounting works? What is double-entry bookkeeping? ‘The international evolution of accounting’ considers these questions and outlines some examples of how different countries have contributed to the development of accounting. Double-entry bookkeeping, conceived in thirteenth-century Italy, balances the debits and credits. It enables the calculation of profit and the presentation of a business's financial position. Publication of accounting information is required to protect shareholders and creditors from potential malpractice by company directors. The globalization of world business has resulted in International Financial Reporting Standards, now used by around 90 countries. The US use their Financial Accounting Standards Board's ‘generally accepted accounting principles’.
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38

Beydon, Laurent, and Flavie Duc. Inhalational anaesthetic agents in critical illness. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199600830.003.0046.

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Inhalational anaesthetic agents have limited applications in the intensive care unit (ICU), as their delivery requires specific equipment, which are not routinely available. Sevoflurane and isoflurane are the two agents eligible for this purpose. They both show good clinical tolerance and versatility, but may raise cerebral blood flow above 1 minimum alveolar concentration. This property makes them unsuitable for sedation in patients suffering from acute brain injury. Sevoflurane is known to be partly metabolized via the cytochrome pathway in inorganic fluoride. This latter accumulates in a dose- and time-dependent manner, especially in a closed circuit with soda lime. However, no clinical renal injury has been proven, despite several studies reporting on sevoflurane in ICUs. A fresh gas flow above 2 L/min is required to limit inorganic fluoride build-up. Halogenates have been proven to allow efficient sedation in ICU patients for up to several days. They may be considered as therapeutic agents especially in refractory status asthmaticus. Insufficient data exist to recommend halogenates to treat status epilepticus. Nitrous oxide, in 50% oxygen, may serve to allow sedation/analgesia for short and moderately procedures. Xenon, an inert gas that discloses anaesthetic properties with extremely fast onset and recovery, and also has no haemodynamic side effects remains confined to the operating theatre. It requires specific anaesthetic machines and is, at present, too expensive to represent a routine inhalational anaesthetic agent.
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39

Simon, Gleeson. Part II Commercial Banking, 11 Netting, Collateral, and Credit Risk Mitigation. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793410.003.0011.

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Credit risk mitigation is the umbrella term that covers the various different ways in which an exposure can be reduced for regulatory reporting purposes. This chapter discusses the three ways of doing this: netting against an existing exposure owed by the bank to the borrower; taking (certain types of) collateral; and obtaining cover from third parties in the form of guarantees or similar contracts. Banks use a several techniques to improve their position as lenders which are simply disregarded by the regulatory system, of which the most important are probably loan covenants. No matter how restrictive the undertakings which a borrower gives a bank as to the way in which it manages its business, or the way in which it will repay its loan, this protection will not be recognized for regulatory purposes.
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40

Oliveira, Claudio Luis Cruz de. Criação de valor estratégico através de digital analytics. Brazil Publishing, 2020. http://dx.doi.org/10.31012/978-65-5861-150-9.

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Internet has changed the competition, shifting products, supply-chains and even markets. Its democratization gives more weight to the consumers; this change could be considered a threat to corporations. Although, the emergent knowledge derived from Digital Analytics brings a lot of benefits: delivering personalized services, fostering innovation and promoting the dialogue with the consumer in a real time basis. The concept of Digital Analytics includes the measurement, collection, analysis and reporting of digital data for the purposes of understanding and optimizing business performance. This book aims to understand why and how the companies implement Digital Analytics in order to achieve business goals and thus support the competitive advantage.
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41

To modernize and expand the reporting requirements relating to child pornography, to expand cooperation in combating child pornography, and for other purposes. BiblioGov, 2010.

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42

Kotzer, Katrina E., and Sarah E. Kerr. Molecular Technologies and Test Issues. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780190604929.003.0005.

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Molecular genetic testing has been around since the discovery and offering of clinical testing for the first gene sequenced. However, in recent years the methods and scope of molecular genetic testing have evolved significantly to encompass next-generation sequencing, multigene panels, and whole exome and genome testing. With this evolution in molecular methods, the nomenclature and variant evaluation and annotation processes are crucial for the systematic and standard interpretation of molecular test results. This chapter will provide the laboratory genetic counselor with information about the common sample types analyzed by molecular techniques for the purposes of genetic testing and the various methodologies available and their limitations. Guidelines are given for the standard approach to molecular variant reporting with respect to nomenclature and variant classification.
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43

Dame Rosalyn, DBE, QC, Higgins, Webb Philippa, Akande Dapo, Sivakumaran Sandesh, and Sloan James. Part 3 The United Nations: What it Does, 21 Disaster Relief. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198808312.003.0021.

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This chapter begins by discussing the notion of disaster relief. Disaster relief is the relief provided by entities following a disaster, for present purposes, by actors outside the state affected by the disaster. As with the notion of a disaster, different instruments take different approaches to the content of disaster relief. The international law of disaster relief exists as a patchwork of norms. There are a few multilateral conventions in the area, which regulate the response to specific types of disasters, or to particular aspects of disasters. Other conventions of more general applicability also contain provisions that concern disaster relief. The remainder of the chapter covers the historical provision of disaster relief; the role of the United Nations (UN) in the creation of international law relating to disaster relief; and the provision of disaster relief, including coordination, cooperation, legal standards, funding, and reporting.
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44

uber log book mileage log. Mileage Log Book: Vehicle Mileage Journal for Business or Personal Taxes/Daily Tracking Miles Record Book for Tax Reporting Purposes/Truck or Car Owner Gift Notebook. Independently Published, 2021.

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45

Eileen, Denza. Freedom of Communication. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198703969.003.0025.

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This chapter considers the first sentence of Article 27.1 of the Vienna Convention on Diplomatic Relations which discusses the freedom of communication given to all members of the diplomatic mission. According to the Article 27.1, the receiving State shall permit and protect free communication on the part of the mission for all official purposes. Representatives from the sending State may employ all appropriate means, including diplomatic couriers and messages in code or cipher, in communicating with their Government and the other missions and consulates. However, if the mission wishes to use a wireless transmitter, it must first have consent of the receiving State. Without the right of free communication, the mission cannot effectively carry out two of its most important functions—negotiating with the government of the receiving State and reporting to the government of the sending State on conditions and developments in the receiving State.
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46

US GOVERNMENT. An Act to Amend the Fair Labor Standards Act of 1938 to Exempt Employees Who Perform Certain Court Reporting Duties from the Compensatory Time Requirements Applicable to Certain Public Agencies, and for Other Purposes. 1995.

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47

de Cooker, Chris, ed. Governance: International Organisations adapting to changing environments. The International Institute of Administrative Sciences, 2022. http://dx.doi.org/10.46996/pgs.v4e1.

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The contributions in this book illustrate how international organisations have adapted their governance to changing environments. The book starts with setting a theoretical framework followed by an analysis of the dynamics of change and often the resistance to change. The international community has, moreover, over the last decades created new types of international organisations, which requires reflection on the concept of international organisations itself. But in general existing organisations over time adjusted to new circumstances. Many organisations were in fact created to bring about change in the world, such as eradicating diseases, eliminating hunger, alleviate poverty, etc. But purposes and structures must move with the times. Many new member States joined world-wide organisations following the decolonisation process. Integration processes, such as in the European Union attracted more member States. Particularly European organisations had to review their membership or cooperation schemes with Central and Eastern European countries following the collapse of communism there. The requirement of more accountability and transparency entailed, especially in the financial institutions, the creation of reporting mechanisms for fraud or corruption, but also for submitting claims or grievances by private citizens or companies. It also led to the transformation of one non-governmental organisation into a public international organisation, etc. The case studies written by experts in their respective fields provide detailed analysis and inside information.
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48

Repeal of the Davis-Bacon Act: Hearing of the Committee on Labor and Human Resources, United States Senate, One Hundred Fourth Congress, first session, on S. 141 to repeal the Davis-Bacon Act of 1931 to provide new job opportunities, effect significant cost savings on federal construction contracts, promote small business participation in federal contracting, reduce unnecessary paperwork and reporting requirements, and for other purposes, February 15, 1995. Washington: U.S. G.P.O., 1995.

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49

Timmins, Bryan. Non-prescription drugs. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0342.

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The use of non-prescription drugs is widespread and has a major impact on the health of the individual user and society. In 2006, the British Crime Survey reported that 10% of adults had used one or more illicit drugs in the preceding year, with 3% reporting using a Class A drug. Over 11 million people in the UK are estimated to have used an illicit drug at least once in their lifetime (35%). Drugs abused vary in their intrinsic potential to cause addiction and, with it, more regular and harmful use. Drug users are influenced by trends and fashions, adopting new compounds such as crack cocaine and experimenting with routes of ingestion. Some drugs may become less popular over time, such as LSD, while others, such as cannabis, experience a revival as more potent strains (e.g. Skunk) are developed. A problem drug user is best defined as a person whose drug taking is no longer controlled or undertaken for recreational purposes and where drugs have become a more essential element of the individual’s life. The true economic and social cost of drug use is likely to be substantially greater than the published figures, which are derived from a variety of health and crime surveys which may overlook vulnerable groups such as the homeless. The majority of non-prescription drugs used in the UK are illegal and covered by the Misuse of Drugs Act 1971. The drugs most commonly abused gave rise in 2003–4 to an estimated financial cost in England and Wales of 15.4 billion pounds to the economy, with Class A drugs such as heroin and cocaine accounting for the majority of this. Some 90% of the cost is due to drug-related crime, with only 3% (£488 million) due to health service expenditure, which is mainly spent on inpatient care episodes. This still represents a major health pressure, which in 2006–7 amounted to 38 000 admissions, in England, for primary and secondary drug-related mental or behavioural problems, and over 10 000 admissions recorded for drug poisoning. Clinicians in all specialities can expect to encounter harmful drug use, especially those working in primary care, A & E, and psychiatric services. Presenting problems are protean, ranging from mood disorders, delirium, and psychosis to sepsis, malnutrition, and hepatitis. Blood-borne infections such as hepatitis C and HIV are widespread, as contaminated needles and syringes are shared by up to a quarter of problem drug users. Even smoking drugs such as crack cocaine can lead to increased transmission of hepatitis C through oral ulceration and contact with hot contaminated smoking pipes. Amongst the UK population, over half of IV drug users have hepatitis C, a quarter have antibodies to hepatitis B, and, by 2006, 4662 had been diagnosed with HIV. Non-prescription drug abuse is a leading cause of death and morbidity amongst the young adult population (those aged 16–35). In 2006 there were 1573 deaths where the underlying cause was poisoning, drug abuse, or dependence on substances controlled under the Misuse of Drugs Act. The vast majority (79%) were male. Young men, in particular, are at greater risk of violent death through associated criminal activity such as drug supplying and from deliberate and accidental overdose. The male-to-female ratio for deaths associated with mental and behavioural disorder is 6:1.
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