... TBSMM (TBSMMDxA).11 The aims of this study were to validate BIS against DXA and to report BIS referencevalues of body composition among elderly Swedes for use in evaluation of body composition changes ... clinical ¨ examination center, formerly Vasa Hospital (V-BIS), Goteborg, Sweden, to obtain referencevalues of body composition measured by BIS The validation subgroup of 98 subjects was examined ... higher fatness, and quite similar FFM A recent Italian study reported nationally representative referencevalues of body composition measured by DXA in a selected population22 (Table 4) Compared to...
... [15,16,45,46] However, exact referencevalues for different perfusion conditions have not been described so far and the present studies aimed to address this issue by defining referencevalues of renal functional ... fulfill international standards in terms of establishing alternatives to animal experimentations [22] Many perfusion settings exist for porcine kidney perfusion models but referencevalues for ... pigs (age six months) were used Six differently treated groups (table 1) were analyzed for referencevalues Kidneys from four groups were collected from laboratory animals in an operating theatre...
... residual values For instance, estimating the model for the 75th percentile is achieved by assigning the absolute values of positive residuals three times the weight of the absolute values of ... cross-sectional study (1991) have already been used by Brändli [20,21] to derive reference equations for mean values and lower limits of normal of spirometric lung function In this paper we use ... if the m-th percentile is to be estimated, absolute values of positive residuals are given a weight proportional to 1/(100-m) and absolute values of negative residuals a weight proportional to...
... xylazine and ketamine Left ventricle: LV Table 1: Obtained values (mean and standard deviation (SD)) and the corresponding determined referencevalues (mean ± × SD) for electrocardiographic parameters ... of cardiomyocyte nuclei (see additional file 2) The obtained mean values with SD and the corresponding calculated referencevalues of ECG and echocardiographic parameters are presented in Tables ... hypertrophy [9] The thickness of the inter- Table 2: Obtained values (mean and standard deviation (SD)) and the corresponding determined referencevalues (mean ± × SD) for echocardiographic parameters...
... comparable PEEP levels Normally, FRC referencevalues are obtained from spontaneously breathing patients in the standing or sitting position [11], but no referencevalues are available for supine ... failure or with a primary or secondary lung disorder The results were compared with reference predicted FRC values, arterial oxygenation, and dynamic compliance Materials and methods The study ... [cm] – 152.4), and for women as 45.5 + 0.91 × (height [cm] – 152.4) In order to compare EELV values, reference EELV was calculated for each patient Predicted sitting EELV was calculated for men...
... those in group P had a primary lung disorder, and those in group S had a secondary lung disorder Values are expressed as mean ± standard deviation EELV, end-expiratory lung volume; FiO2, inspired...
... nation Page 10 International Trade Agreements After World War II, policymakers devoted much thought to the types of international economic organizations that should evolve The international economic ... American Free Trade Agreement Trade Regulations Trade Barriers Gray Markets Labor and International Trade International Competition Export-Import Bank Foreign Exchange Trade and Environment Certificates ... Cataloging-in-Publication Data Miller, E Willard (Eugene Willard), 1915– America’s international trade : a reference handbook / E Willard Miller, Ruby M Miller p cm.—(Contemporary world issues)...
... nation Page 10 International Trade Agreements After World War II, policymakers devoted much thought to the types of international economic organizations that should evolve The international economic ... Company Promotional Efforts, Trade Center Shows, International Trade Fairs, Trade Missions, Catalog Exhibitions, State and Local Governmental Promotion, International Trade Agreements, 10 General Agreement ... North America The trade legislation of the Page 1 International Trade of the United States Evolution of U.S Trade Policies The evolution of the international trade policies of the United States...
... working of the international accounting standard setters, the International Accounting Standards Committee (IASC) and its successor, the International Accounting Standards Board (IASB) THE INTERNATIONAL ... Wiley & Sons, Inc INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCEINTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary Dr Roger Hussey Dr Audra ... Developing International Accounting Standards The Emergence of National Similarities The Impetus for Global Standards The International Accounting Standards Committee 8 10 11 CHAPTER The International...
... to Internationalization • 45 the special needs of teaching international accounting Such needs have been energetically debated in international circles Conferences and workshops held by the International ... Accountancy U.K (October 2002): 110–112 International Accounting Standards Committee IASC Constitution IASC, May 2000 International Accounting Standards Board International Financial Reporting Standards ... and Boards of Directors IASB, 2004 ——— International Financial Reporting Standards (IFRSs) IASB, 2004 International Federation of Accountants IES 1-6: International Education Standards for Professional...
... five definitions by discussions of their various aspects and reference to examples These definitions have been used as the bedrock of international accounting standards Although the complications ... BACKGROUND The “Framework” is not an accounting standard but was issued by the IASC to help develop international standards and to promote harmonization It was also considered that the “Framework” ... standards, and procedures for the preparation and presentation of financial statements 65 66 • Guide to International Financial Reporting Standards ASSUMPTIONS The “Framework” makes a number of assumptions...
... distinguishing between vested and non-vested benefits, or a reference to this information in an accompanying actuarial report 122 • Guide to International Financial Reporting Standards MAIN DISCLOSURES ... sale has been, in substance, a financing arrangement and should be treated as such 106 • Guide to International Financial Reporting Standards Recognition from the sale of goods should only be recognized ... STANDARDS Australia: AASB 1004 Canada: CICA Handbook 3400 Malaysia: MASB Taiwan: SFAS 32 108 • Guide to International Financial Reporting Standards IAS 19 Employee Benefits ISSUED OR LAST REVISED 1998...
... 146 • Guide to International Financial Reporting Standards mainder of the impairment loss of $5,000 will be allocated proportionally to the three machines, reducing their carrying values to the ... Assets arising from construction contracts (IAS 11) • Deferred tax assets (IAS 12) 144 • Guide to International Financial Reporting Standards • • • • • Assets arising from employee benefits (IAS ... cash flows that the entity expects to derive from the asset, which are then discounted to present values Any impairment loss should be recognized where the recoverable amount is below the carrying...
... by organizations International Accounting Standards (IASs) were issued by the predecessor body of the International Accounting Standards Board (IASB) The IASB now uses the term International Financial ... but have similarities in the meanings they convey are cross-referenced by using the word See In addition, terms are also similarly cross-referenced where this helps the reader’s understanding 181 ... Dictionary The Dictionary includes international accounting and reporting, financial accounting, managerial accounting, and finance terms that are widely used in the international business world Definitions...
... belongs to the buyer It has the opposite meaning to ex 236 • cumulative preference shares cumulative preference shares A preference share that entitles the owner to receive dividends not paid in ... by the International Accounting Standards Board (IASB) of eliminating the present differences between national accounting standards and the avoidance of future differences to achieve international ... otherwise agreed, organizations are not obliged to pay dividends on preference shares if there are insufficient earnings Cumulative preference shares promise the eventual payment of these dividends...
... on the international capital markets The bank and its affiliates, the international development association and the international finance corporation, are often known as the World Bank International ... International Accounting Standards Board (IASB) In 2000, the International Accounting Standards Committee Foundation was established with the responsibility of appointing the members of the International ... Association under the strategic guidance of its International Board International Auditing Practices Committee (IAPC) A standing committee of the International Federation of Accountants (IFAC)...
... that were made prior to a takeover 318 • preference dividend preference dividend A dividend paid to the holders of preference shares Dividends of preference shares not paid in previous periods ... non-participating preference share A preference share that does not carry a right to participate in the profits of an organization beyond a fixed rate of dividend This is the most common type of preference ... to holders of cumulative preference shares preference share A share that is entitled to a fixed percentage dividend rather than a variable dividend; for example, a 5% preference share pays a dividend...
... Institutes International Association of Practising Accountants (United Kingdom) International Auditing Practices Committee International Accounting Standard International Accounting Standards Board International ... Kong Stock Exchange International Association for Accounting Education and Research International Auditing and Assurance Standards Board International Association of Bookkeepers International Association ... (United Kingdom) International Federation of Accountants (United States) International Forum for Accountancy Development International Federation of Accountants Education Committee International...