... AUDITING The Nature of Financial Reporting OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING the completeness of information, ... audits of financial statements for periods beginning on or after December 15, 2009 Overall Objectives of the Auditor 11 In conducting an audit of financial statements, the overall objectives of the ... exist independently of the audit of the financial statements OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING management...
... Library Cataloguing in Publication Data Data available Library of Congress Cataloging -in- Publication Data Morgan, Kevin Worlds of food : place, power, and provenance in the food chain / Kevin Morgan, ... agri-food geography in terms of binary oppositions—such as, for example, conventional v alternative, and global v local In order to begin to overcome such binary thinking, in the last part of the chapter ... supermarkets increasingly interested in selling local food, but they are already the largest retailers of organic food—two categories of food that are indelibly associated with the received image of the...
... variation of SRV-2 within an individual infected macaque In order to determine the genetic variation of SRV-2 within the same animal, multiple clones of a PCR amplification product encoding a 439 ... identified in a number of cynomolgus macaques in the wild on the island of Singapore Interestingly, the SRV-2F subtype was clearly distinct from all the subtypes present in captive populations of cynomolgus, ... variability was further highlighted by the finding that, in many of the positions, the variant amino acid in the SRV-2 isolate was an amino acid found in either or both of the more distantly related SRV1...
... Table suggests that the increased variabilityin PD is not simply the result of a reduced walking speed The increased swing time variabilityin PD is apparently independent of gait speed Furthermore, ... controls (i.e., 90% of CWS in controls ≈ 100% of CWS in PD), swing time variability is increased in PD Second, when studying gait variability, one should try to control for and take into account gait ... increased in PD [11,14-20] The mechanisms underlying the increased stride variabilityin PD have not been widely investigated The increased stride variability and impaired rhythmicity of gait in PD...
... variation of SRV-2 within an individual infected macaque In order to determine the genetic variation of SRV-2 within the same animal, multiple clones of a PCR amplification product encoding a 439 ... identified in a number of cynomolgus macaques in the wild on the island of Singapore Interestingly, the SRV-2F subtype was clearly distinct from all the subtypes present in captive populations of cynomolgus, ... variability was further highlighted by the finding that, in many of the positions, the variant amino acid in the SRV-2 isolate was an amino acid found in either or both of the more distantly related SRV1...
... established in 1995 in order to investigate the possibilities of using the substitutive blue spruce stand for beech underplanting The beech was planted in a pseudoregular arrangement of plants in stand ... In 2007, leaves were sampled from the upper crown parts of equably high 10 individuals growing under the crown of blue spruce and 10 individuals growing in the gaps Chlorophyll fluorescence in ... direction from individuals growing under crown to individuals growing in the open (Table 1, Fig 1b) The trend corresponds to the findings published in literature from the research of natural regeneration...
... edge of P-1) The regeneration of the stands is always natural (shoot + seedling); no planting was identified in the woodlots studied Clearing, thinning of seedlings, early thinning and pruning ... Part of the number of cuttings in which standards where maintained Bold lines indicate the property limits 3.2.4 Standards maintenance Depending on the woodlot, standards have been maintained ... qualified as being “less sustainable” Indeed the site’s native species are maintained and varied species of standards are in general left at the time of each cutting operation, which maintains a balance...
... for the transmission of the scrapie agent to wild ruminants could be reasonably formulated Indeed, six cases of scrapie were confirmed in two separately maintained flocks of moufflon, and the ... that intracerebral inoculation of a sheep scrapie agent into wapiti resulted in spongiform encephalopathy with accumulations of pathological PrP in the central nervous system [7] The preliminary ... wild ruminant species due to the interaction of different hosts to agent-strain combinations In conclusion, the genetic analysis carried out in the present study shows that European wild ruminants...
... necessary to find a method to calculate the tree shape, the log shape, the discs and the ring properties in the same system of coordinate In this case, a chain of devices combining laser distancers ... of tension wood in nine stems of poplar rapidly grown under plantation management MATERIALS AND METHODS Nine poplar trees were sampled in Valle del Cinca (Spain) A preliminary inventory was carried ... wood variability between three of the most planted cultivars in Valley of Cinca (Spain): I214, Luisa Avanzo and I-MC, as well as the intra-tree variability We present here the distribution of tension...
... determinism of the previously defined wood quality criteria entails the discovery of where the variabilityof wood properties occurs in a set of standing trees and which factors influence ... devoted to the model of variation of within-ring density components in commercial logs in connection with tree growth defined by age from the pith and ring width First, models of within-tree variation ... 16-mm-sized cubes, but is also innovative in structuring within-ring density components In concentrate on their modelling the procedure PROC MIXED of the SAS strategy using Institute [13], which is...
... at the base of the lamina The maximum width of leaves is located in the upper part of the lamina Lobe sinuses are irrigated by numerous intercalary veins Fruits have a long and thin peduncle ... parental species due to hybridization and introgression A huge body of literature has been published with this thinking in mind, (see eg, Kissling, 1983; Minihan and Rushton, 1984, for the most ... conclusions The aim of this study was to describe the actual morphological status of Q robur and Q petraea at a regional scale (Lorraine Plain), including Q pubescens We studied inter- and intraspecific...
... possible to find an atypical leaf of the pure species Our investigations of single trees exhibited high variations of the discriminant scores in some cases from epicormic parts of this or crown ... the result of the discriminant analysis Afterwards the stands were divided into the following classes: were A) stands of pure species: very few leaves display combinations of characters of the other ... development of the auricle the number of intercalary veins and the length of the petiole An equation was created to calculate the discriminant score for single leaves The scores of the leaf characters...
... determination of -N NH using a Technicon Autoanalyzer (Anonymous, 1976) Mineralizable-N (min-N) was determined by an anaerobic incubation procedure of Powers (1980) with released NH determined ... 1993) In consequence, humus forms may be comprised of entirely organic or both organic and mineral (melanized A) horizons Due to the difficulties in combining organic and mineral horizons in chemical ... 1) .Overall, the variograms were generically similar, reflecting relatively small differences in spatial continuity of their properties, and implying a small-scale spatial pattern of humus form variability...
... use of carbon isotope discrimination as a tool for investigating intraspecific variabilityof W in this species Our objectives were: to assess the variabilityof growth, water consumption, and of ... this ranking and the amount of rainfall reported in the geographic origin of the provenances (table I) The above ranking was also valid for variables of vigour, including the dry mass of each ... displayed contrasting initial growth and survival rates during field trials in dry zones in Burkina-Faso [I].Each provenance was prepared from bulked seed-lots including a minimum of 20 progenies,...
... test Linear regression of g on air water s vapor deficit D (Pa) and irradiance Ir ) (W-m- for spring and late summer resulted in the following equation: spring (all data before the beginning of ... noticed during previous years, the ratio of canopy transpiration to Effects of whorl position, branch orienta- tion, age of needle and interactions were to 0.44 in late summer tested using ANOVA ... variation of g, During the drought period, the mean and variance of g were much lower and s showed only a slight decrease during the course of the day Variation in vapor deficit and irradiance explained...
... [6,11,13,19], indicating the importance of antigen presentation in the induction of autoimmunity This finding clearly could be confirmed in our study With the exception of haplotype 4, the frequencies of ... discovered in 11 (10.8%) of the healthy controls included in the present study Three of these resulted in amino acid substitutions Nine (8.8%) of the RA patients from the present study exhibited five of ... typically included among the five main PADI4 haplotypes Consistent with our previous findings in healthy individuals [8], this study also revealed additional variabilityin PADI4 exons 2–4 in RA...
... male offspring (except runt piglets) of the boars selected the previous year and of sows picked at random in a LW population of about 000 sows located in small herds were grouped in the INRA ... number of corpora lutea, the number of living embryos (NE) at 30 days of gestation and embryo survival rate (ES) defined as the ratio of number of embryos to ovulation rate The structure of the ... puberty in pigs In: 43rd Annual Meeting of the EAAP, Madrid, Spain, September 1992, Commission on Animal Genetics Groeneveld E (1993) Estimating (co)variances for joint genetic evaluations In: Proc...
... spring collections (0.1869 in cellar, 0.1254 in vineyard and 0.1549 in pine-wood), the number of loci used (48 in cellar, 27 in vineyard and 34 in pine-wood) and the number of generations between ... obtained by means of five different indexes were small and similar in all cases, independently of the index used, being a little larger in autumn than is spring Assuming that the number of different ... inside a cellar in Requena (Valencia, Spain), two in a vineyard in El Pont6n (4 km away from the cellar) and the last two in a semi-built-up pine-wood at La Canada (70 km away from Requena) In...
... since airway inflammation may increase local production of cytokines as well as protein leakage into the airway from the interstitium If total protein in the airway is increased due to inflammation, ... mean of individual patient data points Results of our study are similar to Sapey's in that we also found significant intra- and interpatient variabilityin repeated measurements of sputum inflammatory ... protein 10; KGF: keratinocyte growth factor Competing interests SDA has no competing interests KLV has no competing interests TR has no competing interests CZ, ZA, TN and AQ are employees of Roche...
... desmosines The calculated analytical interassay coefficient of variation (CVa) was 4.2 % Desmosines concentration in urine is normalized to urine creatinine (µg/g creatinine), whereas desmosines ... footprints are recommended for use in an evaluation of biochemical efficacy of alpha-1-antitrypsin augmentation therapy in Pi Z subjects before initiation of studies involving functional tests of ... [11] To minimize solute losses in the system and to decrease the degree ofvariabilityof data, the determination of urinary desmosines was performed on urine Page of (page number not for citation...