initial recognition of goodwill however deferred tax liabilities relating to goodwill shall be recognised to the extent that they do not arise from initial recognition of that goodwill
a tax advantage contrary to the purpose of vat provisions
... should be treated in the same way, which means they should be taxed in the same way That seems to be the solution 3.2 Contrary to the purpose of an article – taxation of all consideration Another ... operations, that is to say are only of secondary importance in relation to the total turnover of the business These factors are only excluded if they are not part of the usual business activity of the taxable ... operations, that is to say are only of secondary importance in relation to the total turnover of the business These factors are only excluded if they are not part of the usual business activity of the taxable...
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a tax advantage contrary to the purpose of vat provisions
... should be treated in the same way, which means they should be taxed in the same way That seems to be the solution 3.2 Contrary to the purpose of an article – taxation of all consideration Another ... were not stated in the article the Court of Justice discussed, they were further purposes.209 They could be seen as sequential in the sense that one purpose could be the basis for another, but the ... paragraph 24 of the present judgment – is to lay down a conflict of laws rule to avoid the risk of double taxation or non-taxation.65 The aim of the exceptions in article 13 of the Sixth Directive...
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A STUDY ON ENGLISH WORDS FORMED BY CONVERSION RELATING TO THE NAMES OF ANIMALS
... glue To be/ act as nouns To nurse the baby to be the nurse the baby Father, parrot, pilot, referee, tutor To make/change into nouns To cash the cheque - to change the cheque into cash To orphan ... (2) They went on to advise the parents that they did not have to allow their children to be interviewed, but if they did, “you have right to be present” (Ana Isabel, 2005:16) Looking at the above ... many their names as verb, adjective… with meaning relating to their characteristic II.1.1 Dog (noun) -> dog (verb) The dog is a domesticated form of the wolf The domestic dog has been one of the...
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Tài liệu The King''''s Post Being a volume of historical facts relating to the Posts, Mail Coaches, Coach Roads, and Railway Mail Services of and connected with the Ancient City of Bristol from 1580 to the present time pdf
... for London, or for any place between or beyond, to be put into the Bath Post Office every evening before o'clock, and into the Bristol office before o'clock in the afternoon, and they will be delivered ... cost of conveyance was only a small item in the expenses of the Post Office The Mayor of Bath proposed the toast of "the Visitors," and said that they had amongst them two representatives of the ... the street; on the east side being another building answerable thereto." These premises served as the Post Office for the long period of 118 years The first half of the present Bristol Post Office...
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Tài liệu Báo cáo khoa học: "On Learning Subtypes of the Part-Whole Relation: Do Not Mix your Seeds" pdf
... discover member -of partwhole relations since both its elements were typed to the S OCIAL O BJECT class of the DOLCE ontology, and according to Keet’s taxonomy, they instantiate a member -of relation ... correspond to the member -of and sub-quantity -of relations in the taxonomy of Keet and Artale (2008) http://aims.fao.org/website/ AGROVOC-Thesaurus/sub 1329 Methodology Our aim is to compare the relations ... relations from the Dutch corpus were defined in a similar way, except that we manually determined their ontological classes based on the class glossary of DOLCE Below, we only report on the member-of...
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Tài liệu Báo cáo Y học: NMR-based determination of the binding epitope and conformational analysis of MUC-1 glycopeptides and peptides bound to the breast cancer-selective monoclonal antibody SM3 pptx
... between ˚ the peptide and the non binding bottom of the Fab is 173 A2 which corresponds to about 36% of the interaction of the full peptide with the binding cavity of SM3 The sizes of the surfaces ... with the protein, we docked the ligand into the binding site with the software tool FLEXIDOCK within the software package SYBYL (e) We carried out another constrained MD over 100 ps in the binding ... proton/proton distance of 1.8 A: Asp2-b/b¢, Pro5-d/d¢ and the C-terminal carboxamide NH protons As can be seen from the three panels in Fig 4, the initial slopes of the build-up curves of the...
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Legal issues relating to the archiving of Internet resources in the UK, EU, USA and Australia pot
... and that following the plaintiff’s notification they were unable to argue that they had taken reasonable care with regard to the publication, and did not know and had no reason to believe that they ... of copies However, when Smith’s opening of the e-mail attachment was considered in the light of the evidence relating to his other activities, the court did not believe him to be unaware of the ... concern The defence does not mean that the article is not obscene, but rather that the obscene elements are outweighed by one of the interests listed As may be gleaned from the discussion of the...
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Báo cáo khoa học: NMR and molecular dynamics studies of an autoimmune myelin basic protein peptide and its antagonist Structural implications for the MHC II (I-Au)–peptide complex from docking calculations ppt
... characteristic of the structure of the native epitope in Me2SO is the presence of a large number of electrostatic interactions, especially in the central region of the peptide The side chain of Arg78 ... variant From our studies of the epitope of MBP therefore we may conclude that the conformation of epitopes of the integral protein must be affected by posttranslational modifications Docking calculations ... studies of the binding of TCRs to peptide–MHC ligands suggested that the low affinity of the TCR–peptide–MHC complex is a consequence not of insufficient contacts at the interface but, rather, of the...
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Prevention of Mother-to-Child Transmission of HIV: Expert Panel Report and Recommendations to the U.S. Congress and U.S. Global AIDS Coordinator pot
... are part of the fabric of health care provided to women and children Conclusions The members of the Expert Panel emphasize the importance of maximizing the extent to which PMTCT, one of the most ... App According to the Act, the objectives and the scope of the activities of the Expert Panel are to “provide an objective review of activities to prevent mother -to- child transmission of HIV” (human ... recognizes the work that PEPFAR is doing to expand access to PMTCT to at-risk populations in countries with concentrated epidemics To help the children of these mothers, PEPFAR supports the expansion of...
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Báo cáo hóa học: " Differential sensitivity of melanoma cell lines with BRAFV600E mutation to the specific Raf inhibitor PLX4032" potx
... uptake profile, b) [3H]-FAC uptake profile, c) [3H]-FDG uptake profile The black lines and the number next to them represent the average change in PET tracer uptake of the cell lines with the same ... explored if there was modulation of AMPK, which has been recently described as a downstream modulator of glucose metabolism in BRAFV600E mutants [20] There was a low level of induction of pAMPK These ... calculated by the formula 1/{[((logC2)-(logC1))×3.32]/T}, where C1 = the initial cell number, C2 = the final cell number, and T = 24 hours The average of day 3, 4, was used as the optimal doubling...
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Báo cáo hóa học: " Molecular and macromolecular alterations of recombinant adenoviral vectors do not resolve changes in hepatic drug metabolism during infection" potx
... immunogenicity of the vector and the trasngene constructs while changes in CYP3A2 may be due to shifts in cellular processes to support transgene production Many of the vectors employed in these studies ... vector also did not affect ALT, but changes in CYP were still observed Taken together, these results suggest that CYP alterations are not merely the result of hepatotoxicity arising from transgene ... particles at the cellular level Binding of the fiber protein to the primary adenovirus receptor, the Coxsackievirus and Adenovirus receptor (CAR), facilitates interactions between penton base proteins...
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báo cáo hóa học:" Establishment of an animal model of a pasteurized bone graft, with a preliminary analysis of muscle coverage or FGF-2 administration to the graft" potx
... muscle over the femur, then the surface of the femur was revealed The distal cut-line of the intercalary metaphyseal bone of the femur was designed above the epicondylar line The length of the graft ... the course of the establishment of a pasteurized bone model in rats, a preliminary analysis of the effect of the presence of muscle-covering to the pasteurized bone graft or the application of ... measured in the of the host The size 2of the bone formationlateral view bone was also The size of the bone formation of the host bone was also quantitatively measured in the lateral view The area...
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Báo cáo hóa học: " Research Article Design and Implementation of a Generic Energy-Harvesting Framework Applied to the Evaluation of a Large-Scale Electronic Shelf-Labeling Wireless Sensor Network" pdf
... it cannot send the scheduled update This is a problem because the label will only listen to the medium for a short time If the update from the controller cannot be sent to the label, the label ... 12000 labels (UI = 300 seconds) Clearly, there is a tradeoff between the number of labels and the update interval Since we not have 12001 testbed nodes, we had to scale the frequency of the transceive ... Software We already know that the capacitance (stated in terms of the amount of charge (Q) stored at a given voltage drop (across the capacitor)) of a capacitor is given by (1) (Note that: the...
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Báo cáo khoa học: " Influence of different treatment techniques on radiation dose to the LAD coronary artery" pdf
... many types of lymphoma These doses were prescribed to the isocenter The PTV was to be surrounded by the 95% isodose line In IMRT, 100% of the PTV was to receive 95% of the prescribed dose The constraints ... maximum dose to the left ventricle 50% of the prescription dose (i.e Gy), dose to 25% of the volume 25% (0.5 Gy), dose to 50% of the volume 25% (0.5 Gy), dose to 75% of the volume 20% (0.4 Gy) The ... outperformed the other techniques to just below the 25% isodose IMRT outperformed the other techniques down to the 25% isodose IMRT outperformed the other techniques down to the 50% isodose Yes,...
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báo cáo khoa học: " The PTI1-like kinase ZmPti1a from maize (Zea mays L.) co-localizes with callose at the plasma membrane of pollen and facilitates a competitive advantage to the male gametophyte" doc
... in the inner ring of the annulus (Fig 6D, E) It appeared to be localized either adjacent to or surrounding the pollen pore, the former case being more predominantly observed The position of the ... and bottom (B) Corresponding cobs are shown at the top of the figure 20 μg of total RNA of each probe were utilized for Northern blotting and subsequently hybridized to probes specific to ZmPti1b ... signals appeared in the pollen tube bordering callose plugs (Fig 6K) Plugs are regularly produced behind the tip as tubes elongate to isolate the cytoplasmic contents of the tube from the now empty...
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báo cáo khoa học: " Mapping of A1 conferring resistance to the aphid Amphorophora idaei and dw (dwarfing habit) in red raspberry (Rubus idaeus L.) using AFLP and microsatellite markers" ppt
... map has been used to map the major gene H which determines cane pubescence to linkage group of the Rubus genome and also to confirm the close association of that gene with resistance to cane ... (D1D1d2d2) to dwarf and this could allow d1 to be mapped As dw maps to LG6 and H (cane pubescence) maps to LG2 [24] they are unlinked, despite the speculation of Jennings [12] to the contrary ... As explained in the next section, 120 of the marker loci were mapped and significant deviation from the expected 1:1 and 3:1 ratios was detected at 25 of these A total of 118 of the 136 molecular...
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Báo cáo y học: " Inflammatory parameters predict etiologic patterns but do not allow for individual prediction of etiology in patients " ppsx
... the website http://www.cap netz.de[13] This framework offers a good opportunity to study the value of inflammatory markers in the etiological diagnosis of CAP Thus, the aim of our study was to ... practices and hospitals to the study monitor of the corresponding local clinical centre (LCC) The study monitor of the LCC includes the patient in CAPNETZ by applying the following criteria: ... etiology However, it was not possible to definitively differentiate between CAP due to S pneumoniae or other etiologies, so that a sinPage of 10 (page number not for citation purposes) Respiratory...
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Báo cáo y học: " Dimerisation of HIV-2 genomic RNA is linked to efficient RNA packaging, normal particle maturation and viral infectivity" pps
... and SM2 Furthermore, the stability of the genomic RNA dimer of the DM and SM2 mutant may not be the same and could influence the ability of these viruses to encapsidate their genomes Further work ... initiation of dimerisation has been postulated to occur at the DIS, a palindrome located at the top of SL-1 (Fig 1B) [21,22] Interestingly, mutations of the HIV-1 DIS revealed that the sequence was not ... mutant viruses were not able to revert to a replication competent phenotype despite prolonged culture The similar behaviour of the DM and the SM2 mutants suggest that a failure to encapsidate a...
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Báo cáo y học: " Dendritic cell-mediated HIV-1 transmission to T cells of LAD-1 patients is impaired due to the defect in LFA-1" docx
... of DC with T cells (Fig 5) A smaller number of T cells that is tightly attached to DC will result in a decrease of the window of opportunity for HIV-1 transmission Furthermore, it is likely that ... cells can be influenced by T cell activation and proliferation Due to the young age of the patients and severity of the disease, no more cells could be obtained from these patients to perform ... the development of less toxic derivatives or other small molecule inhibitors of the ICAM-1— LFA1 interaction [44,45] Now that there is proof that compounds can be generated that potently inhibit...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam nội dung cụ thể cho từng kĩ năng ở từng cấp độ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ phần 3 giới thiệu nguyên liệu từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25