Model of creating value in business acquisition transactions with borrowed funds

Based on the study of the works of domestic and foreign authors, the article presents a decompositional model of value creation when conducting business acquisition transactions with the involvement of debt capital (LBO), discloses the content of its main elements. Clarification of direct and indirect sources of value creation for debt financing transactions, as well as factors affecting their value, creates a theoretical basis for improving financial analysis and evaluating the effectiveness of LBO transactions, contributing to their development.

Biography as a historical problem

Biography as a historical description is possible in different forms: as historical evidence, as a value or value judgment, as modeling history according to the principle “als ob” (“as if”). The latter type of biography can be accepted as a heuristic and hypothetical model of events in the absence of reliable evidence, when the biography is created from indirect sources. Modeling by the principle “als ob” was invented by Hans Feichinger, a little-known original follower of the philosophy of I. Kant.

A neotype for Hyla x-signata Spix, 1824 (Amphibia, Anura, Hylidae)

The uncertain identity of Hyla x-signata Spix, 1824 has been a pervasive problem in the taxonomy of the genus Scinax. A species supposedly distributed from northeastern Brazil northwards to Colombia and Venezuela, described in a few lines without much information and with an accompanying figure, and its type specimen lost during World War II, combined to produce a curious situation. Twenty-one of the 39 species of the S. ruber Clade described in the last 50 years were considered to require a diagnosis from S. x-signatus by their authors. In most cases these had no other alternative than to gather information about this species from indirect sources, frequently pointing out the problems associated with its uncertain identity. In this paper, we review the taxonomic history of Hyla x-signata, designate a neotype, provide a redescription including advertisement call and sequence data, and diagnose it from all other species of the S. ruber Clade.

Multiple functions of the Cantonese ‘wait’ verb dang2 and their historical development

The diachronic development of morphemes meaning ‘wait’ has not been well documented. This paper describes multiple functions of the ‘wait’ verb dang2 in Hong Kong Cantonese: (a) a verb meaning ‘be in need of’, (b) a permissive verb meaning ‘let’, (c) a causative verb meaning ‘cause’, (d) a temporal marker meaning ‘at, when’, (e) a particle for giving notice of a coming event, and (f) a subordinating conjunction signifying someone’s surprise. Four development paths are proposed to account for the multifunctionality: ‘wait’ > (a); ‘wait’ > (d); ‘wait’ > (b) > (e); and ‘wait’ > (c) > (f). This case draws attention to the potential of ‘wait’ morphemes to be employed to express various other abstract concepts and, furthermore, highlights the role of indirect sources in the theory of grammaticalization.

Two Bills of Sale for Darovoe, the Dostoevsky Family Estate

The parents of F. M. Dostoevsky purchased an estate in the Kashirsky district of the Tula Province in 1831. It comprised the village of Darovoe and the hamlet of Darovaya. This purchase is known both from the memoirs of A. M. Dostoevsky, and from numerous indirect sources: metric books of the Church of the Descent of the Holy Spirit in the village of Monogarovo (parish church of the village of Darovoe), census records, family correspondence of the Dostoevskys and Ivanovs, etc. However, none of these sources provides sufficiently complete information about when and from whom Darovoe was bought, as well as what it was. In the proposed publication, previously unknown first official documents are introduced into scientific circulation. They allow to clarify the dates and conditions of the purchase of Darovoe by the Dostoevskys — bills of sale for the village of Darovoe and the hamlet of Darovaya, dated 1829 and 1831, that are stored in the reserves of the Central State Archive of Moscow.

Transport externalities of bus stations produced by Greenhouse Gas (GHG)

It is established that the interprovincial transportation in bus terminals of the Cities such as Ambato, Riobamba, Salcedo, Latacunga and Guaranda have contributed to the build-up of external costs of Greenhouse Gases (GHG) The climate change costs are calculated by multiplying the carbon emissions by the cost factor. To quantify the GHG emissions, this study has taken into account of both the direct and indirect sources of the Greenhouse Gas Protocol (GHG), as well as the ISO 14064.1: 2006 standard. In view thereof, it was found that the 11 bus terminals of the five cities, namely Latacunga, Riobamba Salcedo, Ambato, Guaranda-which accounts for around 3225 buses, had accounted for the emissions of 25,746.8 tCO2eq, 37,404.6 tCO2eq, 8,762.7 tCO2eq, 92,364.9 tCO2eq, 31,990.3 tCO2eq, respectively. Simply, the average load of such pollution produced per vehicle was 60.8 tCO2eq. and the total emissions were 196,269.3 tCO2eq with an estimated GHG contamination cost of €27,477,702 per year.

Libraries in Ancient Egypt, c.1600–800 BCE

The chapter surveys the evidence for ancient Egyptian libraries during the period 1600–800 BCE. It looks at both private and institutional libraries, defined as collections of papyri with literary texts, with a notable focus on archaeological context, and the use and materiality of manuscripts. Given the paucity of archaeological remains of temple and palace libraries, many indirect sources play a key role in the analysis, including book labels, administrative titles, and patterns of transmission for literary texts. Private libraries are better attested, and here the main groups are described with a particular focus on their importance for reconstructing the circulation and reception of literature. Finally, the chapter includes a rare case study where an historical individual and his family can be identified as the owners of a private library.

Pericles’ Utopia

In this chapter, Greenwood looks afresh at the genealogy of utopias and utopianism in Classical Greek political thought (traditionally seen as originating with Plato’s Republic). She identifies Thucydides’ Pericles as a utopian political thinker who offers a version of the imperial democratic polis as utopia and suggests that Pericles’ utopian vision was a provocation for Plato’s utopian thought. Greenwood argues that to conceive of Pericles as a utopian thinker is not to make his funeral oration—a vital text for Athenian civic ideology—less accessible for the history of Athenian democracy. Instead, invoking Antonio Gramsci’s notes on “indirect sources for the history of subaltern social groups” in Notebook 25, she entertains the idea that Periclean utopianism articulates the aspirations of the Athenian demos—with the ugly irony (seldom absent from utopias) that these aspirations depended on making other classes of people subaltern to their desires.