Swaps allow investors to tactically change or rebalance their portfolios for a specific period of time without having to transfer title to the assets currently on the balance sheet.
The researchers ranked students on a widely used measure called the Torrance Test of Creativity, which involves such tasks as drawing an "interesting and exciting" picture from a curved shape on a sheet of paper, giving the picture a title, and then writing a story about it.
When the doors open in the morning and employees file into the building, the balance sheet goes up because it is the people, no matter what their title, that make a business worth something.