however if the amount already paid in respect of the current and prior reporting

AUDIT CONSIDERATIONS in RESPECT of GOING CONCERN in the CURRENT ECONOMIC ENVIRONMENT doc

... risks and uncertainties that assist users of the financial statements to better understand the entity’s financial position, financial performance and cash flows For those entities that are significantly ... operating is rapidly changing, in particular as it relates to availability of credit and the impact on forecasts and budgets as the recession bites and the cost of borrowing rises.12 IAS and ISA ... ability to continue as a going concern In addition, as an entity’s financial health changes, contractual terms in loans and other obligations, including debt covenants and guarantees, and an entity’s...

Báo cáo khoa học: Hierarchical subfunctionalization of fabp1a, fabp1b and fabp10 tissue-speciﬁc expression may account for retention of these duplicated genes in the zebraﬁsh (Danio rerio) genome docx

Danh mục: Báo cáo khoa học

... in bold font and underlined The initiation codon is boxed, the sequence of intron is in and lower case italics, and the sequence 5¢ upstream of the transcription start site is in lower case The ... portal The poorly delimited ‘portal’ region consists of a helix II and the turns connecting b strands C and D, as well as E and F (Fig 2) The hydrogen-bonding network involved in ligand binding ... birth and increases another two-fold during the suckling period In hepatocytes, FABP1 mRNA is induced during the ﬁrst postnatal day, but remains relatively constant during the suckling and weaning...

atlas of cyberspaceatlas of cyberspaceMartin Dodge and Rob Kitchin What does cyberspace look like?For thousands of years, people have created maps of the world around them – cave paintings, drawings in the sand, pencil sketches, lavish manuscripts, 3- pot

Danh mục: Tài liệu khác

... question and explore the space–time configuration of cyberspace Also, they have aesthetic and artistic worth in and of themselves, and as such they represent both the art and the science of mapping ... connectivity The top map displays national-level diffusion of the Internet as at September 1991 The bottom map is the last in the Landweber series and was created in the summer of 1997 In each of the ... and links and nodes are added and upgraded all the time The engineers who design, build and maintain the network can obviously track the infrastructure, but the maps and schematics they use for...

báo cáo hóa học:" Usefulness of five-item and three-item Mental Health Inventories to screen for depressive symptoms in the general population of Japan" ppt

Danh mục: Hóa học - Dầu khí

... Japan We also found that the MHI-3 performs almost as well as the MHI-5 The best-performing single item was the one asking about "feeling downhearted and blue," which was also the case in the ... the sum of the sensitivity and the specificity The score with the highest sum was used as the cut-off point One cut-off point was determined for each of the three levels of severity defined by ... items (iii) and (v) ask about positive feelings, their scoring was reversed The score for the MHI-5 was computed by summing the scores of each question item and then transforming the raw scores...

Báo cáo hóa học: " The Inﬂuences of Cell Type and ZnO Nanoparticle Size on Immune Cell Cytotoxicity and Cytokine Induction" pptx

Danh mục: Hóa học - Dầu khí

... determinations of absolute cell numbers, and ﬂow cytometry was used to evaluate changes in PI staining and to quantify cell death NPs were excluded from the analysis based on the absence of ﬂuorescence ... (panel a), 6.1 (panel b), 12.2 (panel c), and 24.4 (panel d) Panel (e) shows the corresponding size distribution of the samples shown in panel a (4 nm), panel b (8 nm), panel c (13 nm) and panel ... cultured in the absence of NPs However, a 9.3–13.7-fold increase in the number of NP associating with any given monocyte compared to individual T or B lymphocytes was observed, as indicated by changes...

Báo cáo khoa hoc:" Simulation analysis to test the inﬂuence of model adequacy and data structure on the estimation of genetic parameters for traits with direct and maternal effects" ppsx

Danh mục: Báo cáo khoa học

... offspring at random The remaining offspring was discarded 372 V Clément et al so that the number of animals per flock and the number of flocks were constant over time The average number of offspring ... (o) and Wi (m) are Mendelian deviations of the offspring (i) for the direct effect (o) and the maternal effect (m), respectively; R i and Ri are independent random variables sampled from a standard ... 1); Fp and Fm are coefficients of inbreeding of the sire (Fp ) and the dam (Fm ), respectively The calculation of inbreeding coefficients was made using the algorithm proposed by Meuwissen and Luo...

Báo cáo khoa học: "Infrared Thermography and Ultrasonography to Indirectly Monitor the Inﬂuence of Liner Type and Overmilking on Teat Tissue Recovery" pdf

Danh mục: Báo cáo khoa học

... volume of the teat sinus and reach an occlusion Then manual stimulation initiates removal of blood from teat veins in order to open the occlusion between udder and teat sinus and to increase the ... diagnosed as being free of clinical mastitis for at least weeks before the start of the experiment In addition, rear teats had similar size and shape and deposited milk in a similar fashion (time span) ... tissue integrity since it reects the underlying circulation and tissue metabolism In order to avoid any skin contact and to increase the study area and time efciency, infrared thermography has been...

Báo cáo y học: "Clinical review: Critical care in the global context – disparities in burden of illness, access, and economics" potx

Danh mục: Báo cáo khoa học

... countries, the middle ages of the population who would otherwise engage in working, producing, earning, and caring for the next generation have been lost, leaving countries of orphan children and grandparents ... billion live in extreme poverty They are nearly all inhabitants of ‘developing’ countries, predominantly in sub-Saharan Africa and South and East Asia and earn less than US $1 per day [27] They are ... resulting in a 25-fold increase in living standard for Americans [29] There is a common notion that economic growth of one person or area must come at the expense of another For example, the rise of...

Tài liệu The perception of time, risk and return during periods of speculation pptx

Danh mục: Anh văn thương mại

... times, in ﬁnite amounts, in quantities constrained by supply and demand The number of trades and the number of shares traded per unit of time both change from minute to minute, from day to day and ... single market factor In this ﬁnal case, the invariance principle leads to the traditional capital asset pricing model In section 3, I reformulate the invariance principle in intrinsic time The ... lives and work at their jobs and build their companies in calendar time Therefore, for most stocks and markets, for most of the time, there is little relationship between the frequency of trading...

CORRELATION OF SPUTUM SMEAR STATUS WITH CD4 COUNT IN CASES OF PULMONARY TUBERCULOSIS AND HIV CO-INFECTED PATIENTS-A HOSPITAL BASED STUDY IN A RURAL AREA OF CENTRAL INDIA pptx

Danh mục: Sức khỏe giới tính

...

ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR GOVERNMENTAL AFFAIRS AGENTS BY REGISTRATION NUMBER FOR THE SECOND QUARTER 2005 potx

Danh mục: Ngân hàng - Tín dụng

... NUMBER FOR THE SECOND QUARTER 2005 CLIENT ORGANIZATION NAME AGENT REGISTRATION NUMBER Carter Wallace Inc 677 Casino Assn of NJ 365 Casino Assn of NJ 902 Casino Assn of NJ 974 Casino Hotel Assn of ... NUMBER FOR THE SECOND QUARTER 2005 CLIENT ORGANIZATION NAME AGENT REGISTRATION NUMBER American Insurance Assn 26 American Insurance Assn 413 American Intl Group Inc 1109 American Intl Group Inc ... Municipal Excess Liability Joint Insurance Fund 551 Nancy H Becker Associates Inc 291 NASCAT 337 National Assn of Independent Insurers 289 National Assn of Industrial Office Properties 1086 National Assn...

OBSERVATIONS FROM 2010 INSPECTIONS OF DOMESTIC ANNUALLY INSPECTED FIRMS REGARDING DEFICIENCIES IN AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING pptx

Danh mục: Kế toán - Kiểm toán

... Testing the design and operating effectiveness of these types of management reviews may involve the auditor performing procedures to obtain an understanding of and evaluating, on a test basis, the ... specific control tested prior to the as -of date, including the risks associated with the control and the nature of the control, and the results of those tests;  The sufficiency of the evidence of ... verify the auditor's understanding of the risks in the company's processes and to identify and select for testing controls sufficient to address the risk of misstatement for the relevant assertions...

koozin thimothy. spiritual-temporary imagery in music of olivier messiaen and toru takemitsu

Danh mục: Tổng hợp

...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 1 pptx

Danh mục: Tâm lý - Nghệ thuật sống

... moral standing the individual, though to be killed, must be managed (and killed) in a certain manner In contrast, it has been and remains common in the West to deny moral standing to anymals ... That a life of labour, i.e., the life of the tiller of soil and the handicraftsman is the life worth living (Gandhi 299) When Gandhi rose the morning after ﬁnishing Ruskin’s book, he was “ready ... Saudi, Bebee, Popeye, and Angie PREFACE In Search of Consistency: Ethics and Animals examines the discrepancy in applied ethics between treatment of human life and treatment of all other life-forms...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 2 pot

Danh mục: Tâm lý - Nghệ thuật sống

... to be partial and unjust in assessing the moral standing of other human beings (particularly when the assessor has a vested interest), disparaging assessments of anymals is not surprising Another ... diﬃcult, then, is it for them to understand and appreciate the minds and feelings of anymals? The epistemological diﬃculties inherent in human assessments of anymals must remain at the center of any ... (1) they pursue and obtain what they prefer, (2) they take satisfaction in pursuing and obtaining what they prefer, and (3) what they prefer and obtain is in their interests (Case 117) An animal...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 3 pps

Danh mục: Tâm lý - Nghệ thuật sống

... pleasure over pain, irrespective of whether this is done by increasing the pleasure of existing beings, or increasing the number of beings who exist” (147) In contrast, the prior existence view” ... than those of other beings”: A self-aware being, capable of abstract thought, of planning for the future, of complex acts of communication, and so on, is more valuable than the life of a being ... dilemmas such as those of feral pigs in Hawaii and feral goats in California Before the arrival of Europeans, the people who lived in Polynesia introduced forty or ﬁfty species of plants and animals...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 4 pptx

Danh mục: Tâm lý - Nghệ thuật sống

... shooting range, that human being deceives the duck and then kills her Such human actions treat anymals as a means to human ends, usually the pleasure of killing and consuming, and are the antithesis ... promote the good of an entity, and “basic” interests as those that promote the good of an entity and are necessary for an organism to maintain existence as the type of being that it is Humans have ... and turtles, for their skins and shells to be used in making expensive shoes, handbags, and other “fashion” products Hunting and killing rare wild mammals, such as leopards and jaguars, for the...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 5 pptx

Danh mục: Tâm lý - Nghệ thuật sống

... “watertight distinction between the life of humans and animals on the one hand, and the life of vegetables and insects on the other” (Christianity 80) Nonetheless, the criteria of spirit, flesh, and blood ... first, then plants, and finally (on the sixth day) animals, including man and woman: And God said, “Let the earth bring forth living creatures of every kind: cattle and creeping things and wild animals ... animals of the earth of every kind.” And it was so God made the wild animals of the earth of every kind, and the cattle of every kind, and everything that creeps upon the ground of every kind And...

In Search of Consistency: Ethics and Animals [Human–Animal Studies] Part 6 pps

Danh mục: Tâm lý - Nghệ thuật sống

... ground, and breathed into his nostrils the breath of life; and the man became a living being And the Lord God planted a garden in Eden, in the east; and there he put the man whom he had formed Out of ... He assumes the forms of tigers and lions and deer, of wolves and bears and birds, fowls and of jackals as well He it is that assumes the forms of swans and crows and peacocks, of chameleons and ... see themselves in every other living being, and to see every other living being in themselves Inasmuch as Indians see God in humanity, they must also ﬁnd the divine in anymals “Hindu belief in the...

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however if the amount already paid in respect of the current and prior reporting periods exceeds the amounts due for those periods the excess shall be recognised as an asset