plan an item of property plant and equipment is considered to be acquired through an exchange when the item is received in exchange for non monetary assets or a combination of non monetary and monetary assets
ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt
... method is used the following should be presented for each major class of PP&E: * the original date of the maintenance forecast and an explanation for any changes to the forecast, * prior year balance ... land is acquired for or in connection with an item of general PP&E, it shall be categorized as general PP&E Other land (e.g., land in the public domain and national park or national forest land) ... should be consistently followed and disclosed in the financial reports APPLICABILITY 14 For guidance on the general applicability of this standard and all other Federal financial accounting standards...
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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx
... method is used the following should be presented for each major class of PP&E: * the original date of the maintenance forecast and an explanation for any changes to the forecast, * prior year balance ... be referred to as stewardship land and will not be reported on the balance sheet Examples of land not associated with other items of general PP&E include land used as forests and parks and land ... have identified nonfinancial information as being relevant for these assets For assessing operating performance, the Board believes that relevant cost information is provided through reporting...
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slide property, plant and equipment ias 16
... Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected ... outlet for its products In the parent’s consolidated financial statements the building is classified as an item of property, plant and equipment The consolidated financial statements present the parent ... objective: standards for the recognition and derecognition of PP&E assets, measurement at and after acquisition, and disclosures Scoped out: assets held for sale, agricultural biological assets, non- renewable...
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prediction of shear strength and vertical movement due to moisture diffusion through expansive soils
... Unlike filter paper method and axis-translation apparatus, which can be only used in the laboratory, the tensiometers can be applied both in the laboratory and the field (Fredlund and Rahardjo, 1993b) ... physico-chemical activity and a strong affinity for water (Ferber et al., 2006) Wheeler and Karube (1996) categorized the pore water into three forms: adsorbed water, bulk water, and meniscus water The absorbed ... such as Soil-Water Characteristics Curve (SWCC) and permeability function are of paramount importance in analyzing unsaturated moisture flow and forecasting the mechanical behavior (shear strength...
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Ergonomic Principles and Checklists for the Selection of Office Furniture and Equipment doc
... writing materials in addition to the computer, a telephone, a calculator and printer The arrangement of these items may be planned on a scale drawing, or the actual items can be set up on a prototype ... items within the easiest reach Reach distances on a horizontal work surface may be divided into a "Normal work area" and a "Maximum work area" The Normal area may be reached while the upper arms ... for the adjustment range given in standards are: British Standard BS 5940:Part 1: German Standard DIN 4551: Australian Standard AS 3590.2: 380 to 470mm 380 to 420mm 330 to 480mm The Australian...
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AN INVESTIGATION INTO THE USE OF PAIR WORK AND GROUP WORK ACTIVITIES TO DEVELOP SPEAKING SKILLS OF THE FIRST YEAR ENGLISH MAJOR STUDENTS AT THE FACULTY OF FOREIGN LANGUAGES, THAI NGUYEN UNIVERSITY = Nghiên cứu thực trạng sử dụng các hoạt động theo cặp và
... language learning as consisting of little more than memorizing rules and facts in order to understand and manipulate the morphology and syntax of the foreign language.” In this method, reading ... teaching and learning English; therefore, they want to make use of the advantages to help students learn better A lot of advantages of pair work and group work activities in teaching and learning ... communicative language teaching has been widely applied for language teaching and learning Today it has become a priority in the determination of method of teaching and learning foreign language...
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AN INVESTIGATION INTO THE SENTENCE PATTERNS USED IN TRAVEL ADVERTISEMENTS ON ENGLISH AND VIETNAMESE WEBSITES
... of manufacturing and services, using modes and means of communications to inform the publics about their demands and ability or the benefits of given goods and services in order to increase the ... out -of- home advertising (outdoor and transit), and direct mail advertising (2) Geographic area criterion: international advertising, national advertising, regional advertising and local advertising (3) ... the aim to give information and/ or to persuade people of the advantage of the product and induce them to take and action (e.g buy to use it) Goddard (1998, p 10) suggests that “advertising is...
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Báo cáo khoa học: The signature amidase from Sulfolobus solfataricus belongs to the CX3C subgroup of enzymes cleaving both amides and nitriles Ser195 and Cys145 are predicted to be the active site nucleophiles pot
... form a covalent thioimidate complex Addition of one water molecule is accompanied by release of ammonia and transformation of the planar thioimidate to a planar thiol acyl-enzyme through a tetrahedral ... LB containing ampicillin The plasmid DNA was extracted and sequenced for confirmation The plasmid was used to transform E coli BL21(DE3)STAR grown on LB agar containing ampicillin and chloranphenicol ... this mutant can be rationally explained on the basis of the homology model, as the increased occupancy deriving from the arginine side chain in position 96 might modulate the size of the cleavable...
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Báo cáo khoa học: The use of recombinant protein and RNA interference approaches to study the reproductive functions of a gonad-stimulating hormone from the shrimp Metapenaeus ensis ppt
... Although the complete mechanism has yet to be revealed, successful RNAi has been reported for many animal models For example, Caenorhabditis elegans can be soaked in dsRNA or can be fed plasmids that ... rMIH-B at the arthropodial membrane of the periopod and returned to the culture tanks At 24, 48 and 72 h after injection, the hepatopancreas and ovary of the shrimp were dissected for total RNA preparation, ... biological marker for consistent results As the hepatopancreas and ovary express MeVg1, explants from these tissues were used in the explant culture Given the fact that the hepatopancreas culture lasts...
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Báo cáo khoa học: Structural studies of nucleoside analog and feedback inhibitor binding to Drosophila melanogaster multisubstrate deoxyribonucleoside kinase doc
... 6) The guanosine base is in the syn-conformation, in contrast to the thymine and cytosine bases that are in the anticonformation in those complexes There is a water molecule bridging ⁄ anchoring ... expected to kill the malignant cell This can occur either by incorporation of the triphosphorylated form of the NA into cellular DNA, causing chain break or termination, or by other inhibitory effects ... adapt to the larger substrate by conformational changes Instead, the base adopts a syn-conformation that differs from the anti-conformation in other substrates, NAs and feedback inhibitors Also in...
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Báo cáo khoa học: Assessment of telomere length and factors that contribute to its stability potx
... not affect the results DNA in the lysate is normalized to an Alu probe that is also AE-labeled [31] and the value obtained is therefore a ratio of telomeric to Alu DNA It has been found that a ... overhang Standards for internal and terminal telomeric repeats are generated for quantitation against which the visualized lengths are measured Advantages are further enhanced by the use of digital microscopy ... Dr Nadejda Lopatina, and Nathaniel Hansen for critical reading of the manuscript This work was supported by grants from the National Institute on Aging (1 R03 AG20375 01), the American Cancer Society...
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Báo cáo khoa học: "CLASSIFICATION OF MODALITY FUNCTION AND ITS APPLICATION ANALYSIS TO JAPANESE LANGUAGE" doc
... of these three modules to the case analysis and the conjunctive analysis is shown in Fig (2) Post-case-analysis ore-case.analysis : I surface and semantic modificationof the case frame f [ case ... extended case analysis for Japanese sentences IvT Input to the extended case analysis is an ordered list of word frames produced by a morphological analysis The analysis begins to predict a constituent ... [past]Go(Taro,Washington) A[ past] -, See(Taro ,the- White-House) Fig Logical analysis of the setltence (sl0) 31 this analysis before starting the case analysis As for the semantically ambiguous auxiliary...
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Báo cáo khoa học: Differential binding of factor XII and activated factor XII to soluble and immobilized fibronectin – localization of the Hep-1/Fib-1 binding site for activated factor XII pdf
... To investigate this further, the binding of FXIIa to commercially available proteolytic fragments of FN was analyzed Each of these fragments contains binding domains for heparin, gelatine and ... may be of importance in understanding the impact of FXII in thrombus formation Thus, the binding of FXII to soluble FN may be of relevance for the activation of FXII on the surface of activated ... harbor binding sites for glycosaminoglycans, collagen or gelatine, fibrin, and integrin receptors Some of these binding sites become available only in the multimeric, elongated forms in which internal...
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interactions of yeasts, moulds, and antifungal agents how to detect resistance
... candidal esophagitis and hepatosplenic candidiasis; for severe candidiasis including candidemia, endophthalmitis, and osteomyelitis; and for treatment of aspergillosis, cryptococcosis, and the ... susceptibility or resistance is common in C glabrata; secondary resistance may develop in any species of Candida and in patients on therapy for C neoformans Resistance to azoles is due to decreased membrane ... Diflucan®; tablets, oral suspension, and IV formulations available Primary Uses Used for vaginal candidiasis, oropharyngeal and esophageal candidiasis, cryptococcal meningitis; prophylaxis in bone...
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Báo cáo khoa học nông nghiệp " Assessment of capacity improvement within IPSARD/CAP: Baseline survey of knowledge, skills and attitudes (KSA) compared to end-of-project survey of KSA " docx
... livestock sector The results are given in Sections 2, and of this report 1.2 Extraneous factors affecting the capacity assessment Although the sample is not exactly the same for the baseline and ... (often more junior researchers) had done a considerable amount of work Table Comparison of average and mode rating scores for capacity to perform 15 specified tasks: baseline results and end -of- project ... Design a survey to map/describe a supply chain; • Produce descriptive statistics from survey data; • Design a database in Access; and • Use Stata for data analysis In all other skill areas, those...
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Báo cáo hóa học: " Research Article Existence of Positive, Negative, and Sign-Changing Solutions to Discrete Boundary Value Problems" potx
... situations in mathematical physics, finite elasticity, combinatorial analysis, and so forth; for example, see 1, And many scholars have investigated difference BVP independently mainly for two reasons ... Mawhin and M Willem, Critical Point Theory and Hamiltonian Systems, vol 74 of Applied Mathematical Sciences, Springer, New York, NY, USA, 1989 11 K.-C Chang, In nite-Dimensional Morse Theory and ... 1976 R P Agarwal, K Perera, and D O’Regan, “Multiple positive solutions of singular and nonsingular discrete problems via variational methods,” Nonlinear Analysis Theory, Methods & Applications,...
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CURRENT BASIC AND PATHOLOGICAL APPROACHES TO THE FUNCTION OF MUSCLE CELLS AND TISSUES – FROM MOLECULES TO HUMANS pdf
... Minoda, Takuya Miyakawa, Suguru Tanokura, Shigeru Chaen, Takakazu Kobayashi, Larissa Lipskaia, Isabelle Limon, Regis Bobe, Roger Hajjar, Ricardo Espinosa-Tanguma, Paola Algara-Suárez, Rebeca Mej a- Elizondo, ... Agriculture and Technology, Japan Takuya Miyakawa and Suguru Tanokura Graduate School of Agriculture and Science, University of Tokyo, Japan * Corresponding Author The Gas Environmental Chamber as a Powerful ... Víctor Saavedra-Alanís, Paul Fransen, Cor E Van Hove, Johanna van Langen, Hidde Bult, Maoxian Deng, Lixia Deng, Yarong Xue, Marcelo J Alfonzo, Fabiola Placeres-Uray, Walid Hassan-Soto, Adolfo Borges,...
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Báo cáo khoa học: "In vitro susceptibilities of Leptospira spp. and Borrelia burgdorferi isolates to amoxicillin, tilmicosin, and enrofloxacin" potx
... ihsinoK ,A orihsoK ,K aganoriH ,S eiO 62 2002 ,enyaW ,sdradnatS yrotarobaL lacinilC rof eettimmoC lanoitaN ,08-1 pp 22 loV 2A -13M ,dradnats devorppa ;slaminA morf detalosI airetcaB rof stseT ... snoitulos laiborcimitna kcots llA )ASU ,orobsneerG( seirotarobaL XXEDI morf deniatbo nisocimlit dna )ASU ,reyaB( rerutcafunam sti morf deniatbo saw nicaxolforne ,)ASU( hcirdlA-amgiS morf desahcrup saw ... 5.21 65.1 65.1 alocinaC orcaM orciM orcaM orciM orcaM orciM CBM CBM CBM orcaM orcaM orcaM CIM CIM CIM nicaxolfornE nisocimliT nillicixomA )lm/gµ( stnega laiborcimitna ot pps fo sniarts fo ytilibitpecsus...
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Báo cáo y học: "Fragmentation of decorin, biglycan, lumican and keratocan is elevated in degenerate human meniscus, knee and hip articular cartilages compared with age-matched macroscopically normal and control tissues" pptx
... cartilages in all joints The aim of this study was to evaluate and compare biglycan, decorin, lumican, fibromodulin and keratocan fragmentation in normal and degenerate human articular cartilages (hip ... more uniquely associated with articular cartilage and could be useful for tissue discrimination In the case of biglycan and lumican in particular, despite an increase in fibrillated and OA articular ... cartilage, but rather an increased staining of all fragments (Figure 3a e) In the case of keratocan, the most notable change with age in the knee articular cartilage was a decrease in the intact...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các nguyên tắc biên soạn 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 tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct 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 hiệu suất h 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 phần 3 giới thiệu nguyên liệu chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008