1—recognition and measurement in financial statements

International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc

International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc

Ngày tải lên : 15/03/2014, 22:20
... in this Standard with the meanings specified in paragraph 11 of IAS 32 IAS 32 defines the following terms: • financial instrument • financial asset • financial liability • equity instrument and ... 2005 and may also include financial assets and financial liabilities recognised between the beginning of that annual period and September 2005 Notwithstanding paragraph 91, any financial assets and ... method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense...
  • 61
  • 310
  • 0
IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

Ngày tải lên : 30/03/2014, 03:20
... Interest income What is recognised in the reporting period? Proit or loss Interest calculated using the EIR method in the currency of denomination of the instrument Interest income is recorded in the ... a net basis as a single line item in the statement of comprehensive income As an alternative, an investment fund can present foreign exchange gains and losses and interest income separately from ... date; and amortised cost in the functional currency at the beginning of the period adjusted for the functional currency amounts of interest income and any receipts during the period Interest income...
  • 15
  • 402
  • 0
Vietnamese Speech Recognition and Synthesis in Embedded System Using T-Engine

Vietnamese Speech Recognition and Synthesis in Embedded System Using T-Engine

Ngày tải lên : 12/04/2013, 16:05
... engine, we separate the training phase from the recognizing phase in order to reduce the system resource used in T-Engine The training phase is implement in a PC with speech data from T-Engine, ... our software running in T-Engine This software allow users to use speech-commands to query information about places in Ha Noi Figure illustrate the main screen of the software, in this screen user ... human-machine interaction product using T-Engine However, in Vietnamese there are some specific characteristics that make the speech synthesis a little difference than in other languages Following...
  • 5
  • 1.1K
  • 6
Tài liệu Báo cáo khoa học: Role for nectin-1 in herpes simplex virus 1 entry and spread in human retinal pigment epithelial cells docx

Tài liệu Báo cáo khoa học: Role for nectin-1 in herpes simplex virus 1 entry and spread in human retinal pigment epithelial cells docx

Ngày tải lên : 18/02/2014, 14:20
... changes in the cytoskeleton that may occur during the initial h window of infection We infected RPE cells with K26GFP [27], and stained cells for F-actin, using phalloidin at 30 and h postinfection, ... time points and stained for F-actin (red) The GFP intensity (representing virus production) increased significantly over time, as seen pictorially in Fig 3A–E and in graphical form in Fig 3F Infection ... boxed regions in (b) and (e) are highlighted in (c) and (f) Arrows and arrowheads in (c) and (f) indicate the association of HSV-1 GFP particles with actin-stained rhodamine phalloidin (g, h) Effect...
  • 14
  • 672
  • 0
Báo cáo khoa học: Transient potential receptor channel 4 controls thrombospondin-1 secretion and angiogenesis in renal cell carcinoma ppt

Báo cáo khoa học: Transient potential receptor channel 4 controls thrombospondin-1 secretion and angiogenesis in renal cell carcinoma ppt

Ngày tải lên : 07/03/2014, 05:20
... these include angiostatin, endostatin, tumstatin, PEDF, SPARC (secreted protein, acidic and rich in cysteine), tissue inhibitor of metalloproteinases (TIMPs) and TSP1 An emerging concept is to view ... calcium-binding protein, calbindin D28K [28] (Fig 3C) In normal kidney, calbindins transport calcium ions across the glomerular epithelium and serve as buffers, to prevent toxic concentrations of intracellular ... protein misfolding, which, in turn, was caused by changes in calcium metabolism Calcium intake in response to growth stimuli was reduced because of the decrease in TRPC4 and the lack of calbindin...
  • 13
  • 609
  • 0
Báo cáo hóa học: " High level expression of human epithelial β-defensins (hBD-1, 2 and 3) in papillomavirus induced lesions" ppt

Báo cáo hóa học: " High level expression of human epithelial β-defensins (hBD-1, 2 and 3) in papillomavirus induced lesions" ppt

Ngày tải lên : 20/06/2014, 01:20
... characteristics including HPV genotype and disease severity Results Recent understanding of innate immunity indicates that in addition to providing a first-line of defense against invading organisms, innate ... patients and in normal oral mucosa Since interleukin-8 (IL-8) or CXC-chemokine ligand (CXCL8) is produced by epithelial cells in response to infection or inflammatory stimulation [25], we also investigated ... predominantly found in leukocytes, HD5 and HD6 are expressed in intestinal and genital tract epithelia [9] Human β-defensins (hBDs) including hBD-1, hBD-2, and hBD-3 are widely expressed in epithelial...
  • 8
  • 439
  • 0
ELECTROMOTIVE FORCE AND MEASUREMENT IN SEVERAL SYSTEMS pdf

ELECTROMOTIVE FORCE AND MEASUREMENT IN SEVERAL SYSTEMS pdf

Ngày tải lên : 29/06/2014, 08:20
... Using diethylamine as the initiator of hydrolysis as compared to ice acetic acid promotes sharp increase in the photoresponse indices and increase in crystal density For a film obtained using ... (1.4) In order to clearly understand diffusion let us look at the following simple situation Imagine that four particles are in space a, and two particles are in space b as shown in Fig 11 Assuming ... using the method of measuring the photoelectric polarization for determining the kinetics of electrode reactions occurring upon anodic oxidation and metal passivation, and also for estimating...
  • 186
  • 423
  • 0
Báo cáo y học: " Early Heat shock protein and heat shock factor 1 expression and localization in vaccinia virus infected human monocyte derived macrophage" ppt

Báo cáo y học: " Early Heat shock protein and heat shock factor 1 expression and localization in vaccinia virus infected human monocyte derived macrophage" ppt

Ngày tải lên : 11/08/2014, 08:21
... Figure virus-induced HSE binding activity in macrophages and a human hepatoma cell line Vaccinia3 Vaccinia virus-induced HSE binding activity in macrophages and a human hepatoma cell line (A) Macrophages ... interleukin 12 and interleukin 10 expression in vaccinia virus-infected human monocytes and U-937 cell line Cytokine 2000, 12:900-908 Jindal S, Young RA: Vaccinia virus infection induces a stress ... for infected and control cells respectively HSP70 protein increases during infection and transiently accumulates in the nucleus HSP70 protein content increased during the first 14 hours of infection...
  • 10
  • 193
  • 0
Electromotive Force and Measurement in Several Systems Part 2 pptx

Electromotive Force and Measurement in Several Systems Part 2 pptx

Ngày tải lên : 12/08/2014, 05:20
... (1.4) In order to clearly understand diffusion let us look at the following simple situation Imagine that four particles are in space a, and two particles are in space b as shown in Fig 11 Assuming ... Electromotive Force and Measurement in Several Systems Will-be-set-by -IN- TECH is about one nanometer in diameter and a few microns (μ) in length The tube ends are closed as shown in Fig Unrolled ... then obtain A ∝ T ( Tg /T )1/3 σ (4.30) In summary, by considering moving pairons we obtained the T-linear behavior of the Seebeck coefficient S above the superconducting temperature Tc and the...
  • 15
  • 314
  • 0
Electromotive Force and Measurement in Several Systems Part 3 docx

Electromotive Force and Measurement in Several Systems Part 3 docx

Ngày tải lên : 12/08/2014, 05:20
... Using diethylamine as the initiator of hydrolysis as compared to ice acetic acid promotes sharp increase in the photoresponse indices and increase in crystal density For a film obtained using ... amplified using the amplifier 10 Wires in the alternating voltage chain should be contained in a metal braid and have the minimum length While these conditions are observed allowing to reduce ... using the method of measuring the photoelectric polarization for determining the kinetics of electrode reactions occurring upon anodic oxidation and metal passivation, and also for estimating...
  • 15
  • 331
  • 0
Electromotive Force and Measurement in Several Systems Part 4 pdf

Electromotive Force and Measurement in Several Systems Part 4 pdf

Ngày tải lên : 12/08/2014, 05:20
... Co.Ltd, Taiyuan, China Introduction It is utilized in the coal-mine soft rock roadway that bolt with wire mesh, grouting and guniting combined supporting technique and quadratic supporting technique ... the following conclusion: engineering mechanical property of mudstone induced by the shrink-swell property of clay minerals, swelling clay minerals play significant roles in the swelling process ... both in non- calcined (2.8 mV), and in calcined form (20 mV), due to the presence of a larger number of developed electron accepting impurity centers that promote narrowing of the bandgap, and, ...
  • 15
  • 289
  • 0
Electromotive Force and Measurement in Several Systems Part 6 ppsx

Electromotive Force and Measurement in Several Systems Part 6 ppsx

Ngày tải lên : 12/08/2014, 05:20
... cooling melt crystallizes in fine-grained and microscopic homogeneous state and then annealed at 400K for 200 h Obtained cylindrical ingots in diameter ~8mm cuts like pellets in the thickness of 4-6 ... carried out in the range temperatures of 300÷420K, and sulphur containing 300÷380 K Maximum limits of temperature intervals of EMF measurements are chosen to exclude melting and transition in a metastable ... systematized and critically analyzed in a number of handbooks and monographies [Max Plank Institute, Stuttgart, 1992-1995; M.Babanly et.al, 1993] 66 Electromotive Force and Measurement in Several...
  • 15
  • 279
  • 0
Electromotive Force and Measurement in Several Systems Part 7 pptx

Electromotive Force and Measurement in Several Systems Part 7 pptx

Ngày tải lên : 12/08/2014, 05:20
... et al., 2004), and combining extraction with salting out and distillation led to a new method for separating water from isopropanol (Zhigang et al., 2001) Every year a great financial support ... (MX , and C MX are model parameters characterizing the binary and ternary interactions between ions in the solution The densities and dielectric constants of the mixed solvent can be obtained ... i (11) Electromotive Force Measurements and Thermodynamic Modelling of Sodium Chloride in Aqueous-Alcohol Solvents 87 where wij, uij, and Cijk are binary and ternary interaction coefficients,...
  • 15
  • 318
  • 0
Electromotive Force and Measurement in Several Systems Part 9 pdf

Electromotive Force and Measurement in Several Systems Part 9 pdf

Ngày tải lên : 12/08/2014, 05:20
... wire and austenitic stainless steels such as 304SS in measurement using the Mo/Bi-Bi2O3 reference electrode sensor The influence of the thermoelectric valgtages on measurement was investegated in ... of 8mm in outer diameter, 5mm in inner diameter and 300mm in length The Mo/Bi-Bi2O3 reference electrode was made inside the YSZ tube in our laboratory The ratio of Bi to Bi2O3 was 9:1 in weight ... Measurement in Nuclear Systems Using Lead Alloys 115 above 450C in liquid LBE Solid triangles indicate EMF values measured in LBE after ArH2-H2O gas bubbling These data were obtained in oxygen-unsaturated...
  • 15
  • 256
  • 0
Electromotive Force and Measurement in Several Systems Part 10 ppt

Electromotive Force and Measurement in Several Systems Part 10 ppt

Ngày tải lên : 12/08/2014, 05:20
... estimate E junction in each case In approximately the same time Salstrom (1933) and next Salstrom and Hildebrandt (1930) initiated a series of investigations of molten salts using chemical cells ... compounds are influenced by oxygen or water vapor in the growth environment Oxygen incorporated into crystal brings about a decrease in carrier concentration, photoluminescence efficiency and deterioration ... of oxygen solubility in liquid metals was first initiated by Alcock and Belford in 1964, and further developed by Ramanarayanan and Rapp in 1972 Our experimental method and the procedure can...
  • 15
  • 306
  • 0
Electromotive Force and Measurement in Several Systems Part 12 pps

Electromotive Force and Measurement in Several Systems Part 12 pps

Ngày tải lên : 12/08/2014, 05:20
... response is sinusoidal presenting a visible inversion (high gain defining increased voltage) Thus, for the same data shown in Table 2, data in Table shows the gain of the system in resonance and the ... coils In the case of the inverted system, the gain is decreasing to turn number ring coil, and reaches the maximum peak voltage in configurations defined as low turn number in ring coil and high ... turns ring coil vs 500 turns planar coil and (e) 30 turns ring coil vs 1600 turns planar coil In case of the initial configuration (direct system), the gain obtained is increased follows in accordance...
  • 15
  • 283
  • 0
Electromotive Force and Measurement in Several Systems Part 13 potx

Electromotive Force and Measurement in Several Systems Part 13 potx

Ngày tải lên : 12/08/2014, 05:20
... the gain transformers with sinusoidal (sin) and square wave (sw) excitation: Gsin/Gsw (inverted system): columns with ring coil; rows with planar coil Fig 17 Graph showing gain ratio for inverted ... Gains of transformers with sinusoidal excitation (inverted system): columns with ring coil; rows with planar coil In Fig 17 are shown the gain ratio of the inverted systems of Table Comparing ... waves and sine waves in frequencies ranging from kHz to 25 MHz These transformers were built with planar coils inner ring coils, where initially planar coil was used as primary to verify the induced...
  • 6
  • 260
  • 0
Khóa luận tiếng anh: Extreme Value Theory and Applications in Financial Market

Khóa luận tiếng anh: Extreme Value Theory and Applications in Financial Market

Ngày tải lên : 03/12/2014, 08:48
... loss in a sample of n losses Dao Minh Phuong Thesis Advisor: Dr Luu Hoang Duc Extreme Value Theory and Applications in Financial Market Extreme Value Theory Applications in Financial Markets Introduction ... loss in a sample of n losses Dao Minh Phuong Thesis Advisor: Dr Luu Hoang Duc Extreme Value Theory and Applications in Financial Market Extreme Value Theory Applications in Financial Markets Introduction ... Uniform and beta distributions Dao Minh Phuong Thesis Advisor: Dr Luu Hoang Duc Extreme Value Theory and Applications in Financial Market Extreme Value Theory Applications in Financial Markets Introduction...
  • 79
  • 299
  • 0
Chart recognition and interpretation in document images

Chart recognition and interpretation in document images

Ngày tải lên : 12/09/2015, 10:15
... scope in mind, this dissertation aims to investigate four problem domains in chart recognition by investigating the recognition and interpretation of two major kinds of charts: bar charts and line ... engineering drawing recognition, fingerprint classification etc • Engineering Drawings Recognition Yu et al [123] presented a system to recognize a large class of engineering drawings which include ... modeling Four chart models including separated bar model, contiguous bar model, single- line-series line model and multiple- line-series line model are constructed and trained using a segmental K- means...
  • 172
  • 389
  • 0
A crisis of culture  valuing ethics and knowledge in financial services

A crisis of culture valuing ethics and knowledge in financial services

Ngày tải lên : 04/12/2015, 00:03
... Economist Intelligence Unit (EIU) report, sponsored by CFA Institute It examines the role of integrity and knowledge in restoring culture in the financial services industry and in building a more ... executives from firms supporting the financial services industry across a number of areas, including technology, marketing and business processes l Gert Wehinger, senior economist, Financial Affairs Division, ... Directorate for Financial and Enterprise Affairs l A series of in- depth interviews with senior financial industry executives and experts: l Martin Wheatley, chief executive officer, Financial Conduct...
  • 30
  • 252
  • 0

Xem thêm