amendment however is without doubt the incorporation of two new statements into the annual accounts the statement of changes in equity is presented in two documents
International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates potx
Ngày tải lên :
06/03/2014, 15:21
... recognised in profit or loss in the separate financial statements of the reporting entity or the individual financial statements of the foreign operation, EC staff consolidated version as of 18 ... recognised in other comprehensive income in the financial statements that include the foreign operation and the reporting entity (ie financial statements in which the foreign operation is consolidated, ... included in the financial statements of the reporting entity by consolidation, proportionate consolidation or the equity method 45 The incorporation of the results and financial position of a foreign...
- 10
- 523
- 1
Báo cáo khoa học: Analysis of the contribution of changes in mRNA stability to the changes in steady-state levels of cyclin mRNA in the mammalian cell cycle doc
Ngày tải lên :
30/03/2014, 20:20
... the cell cycle [11–15] Certain transacting proteins such as HuR were proposed as regulators of changes in mRNA stability during the cell cycle [15] In this context it is of interest that during ... partially the 3.0-kb A2 transcript In contrast, the greater increase of the 2.5-kb cyclin B1 transcript cannot be explained by half-life changes It is possible that the majority of the regulation of these ... period of transcription inhibition to explain the decay of an mRNA that fluctuates 10-fold in the cycle At present it is unclear what triggers the decrease in the level of the 2.5-kb cyclin B1...
- 13
- 338
- 0
Báo cáo sinh học: " Impact of changes in diet on the availability of land, energy demand and greenhouse gas emissions of agriculture" pot
Ngày tải lên :
18/06/2014, 18:20
... Methodology of energy accounting Definition of the goal and scope for energy accounting in conventional agriculture in Austria In line with the goal definition and principles of LCA (ISO, 2006) ... energy inputs to human labor Figure is a simplified diagram of the LCA system boundaries The picture shows the main inputs into the Austrian agricultural production system, consisting of mineral ... fuel, thermal energy, and animal feed from industry The stages of processing the agricultural operating resources are taken into account in the calculations The CED of seeds is estimated as the...
- 27
- 553
- 0
Báo cáo toán học: " Impact of changes in diet on the availability of land, energy demand, and greenhouse gas emissions of agriculture" docx
Ngày tải lên :
20/06/2014, 21:20
... demand in Austria An exception is made in the case of saltwater fish because it is assumed that there is no potential, in view of depleted fish stocks, to increase the supply of fish from the world’s ... [47] The starting point of each scenario is a change in diet among the population of Austria in line with the DGE recommendations This change in diet between the baseline situation and the scenarios ... fuel, thermal energy, and animal feed from industry The stages of processing the agricultural operating resources are taken into account in the calculations The CED of seeds is estimated as the...
- 14
- 457
- 0
Báo cáo lâm nghiệp: "Evaluation of changes in the landscape management and its influence on animal migration in the vicinity of the D1 motorway in Central Bohemia" ppsx
Ngày tải lên :
07/08/2014, 10:21
... and having service functions The individual images were fixed into a system of coordinates A line set on the layer modified in this manner designates the centre of the motorway within the investigated ... anthropogenic pressure influencing the landscape structures in the vicinity of the linear construction in the form of a motorway, and especially due to the accompanying structures of linear or polygon ... monitor changes in the landscape structures and various approaches to their management in the vicinity of the motorway These images were compiled into a time series depicting development of the landscape’s...
- 9
- 353
- 0
Báo cáo y học: " Evolution of changes in the computed tomography scans of the brain of a patient with left middle cerebral artery infarction: a case report" pps
Ngày tải lên :
11/08/2014, 23:21
... admission (Figure 2) Discussion CT scanning of the brain is invariably performed in the evaluation of patients presenting with clinical signs of cerebrovascular accident The Royal College of ... avoiding potential confusion with subarachnoid haemorrhage Below, we summarise the findings and analysis of CT scanning of the brain Normal brain and fundamentals of CT interpretation The brain ... definition of the grey/white interface in the lateral margins of the insula, leading to loss of insular ribbon [1], attenuation of the lentiform nucleus [2], hemispherical sulcus effacement and the...
- 4
- 508
- 0
the impact of changes in bank ownership structure around the world
Ngày tải lên :
02/11/2014, 00:46
... This finding is also consistent with the interest group theory of financial development (Rajan and Zingales, 2003) Foreign bank presence is indicative of a more open financial system in which there ... et al., 2006) This issue is explored further in the remaining sections of the essay The motivation behind the increase in large domestic blockholders’ ownership stakes in banks is less clear Large ... known shareholder GC10 is then computed as the sum of the assets of all governmentcontrolled banks using this definition divided by the sum of the assets of the top ten banks in the country GC20,...
- 153
- 300
- 0
Effect of changes in dissolved oxygen concentrations on the spatial dynamics of the gulf menhaden fishery in the northern gulf of mexico
Ngày tải lên :
04/09/2015, 08:12
... hypoxia in the northern GOM can be extensive in some years, exceeding 20,000 km2 and spreading westward from the outflow of the Mississippi River (i.e., the Mississippi Delta) to as far as the Louisiana–Texas ... occurred in the eastern range north of the Mississippi Delta Similar to the results for the western range, as DO concentrations declined the probability of fishing increased along the shoreline, consistent ... supporting the hypothesis We have demonstrated that declining concentrations of bottom DO can in uence the spatial distribution of the catch, effort, CPUE, and probability of fishing in the Gulf...
- 13
- 416
- 0
báo cáo hóa học: " Effect on Health-related Quality of Life of changes in mental health in children and adolescents" pot
Ngày tải lên :
18/06/2014, 19:20
... (behavioural or other types of therapy) should also take into account that the natural course of HRQOL in this population is to decline so benefits from any interventions in terms of HRQOL might ... population [6] The inclusion of this questionnaire in the longitudinal study alongside the KIDSCREEN-52 instrument made it possible to study the degree of association between changes in mental health ... captured Nevertheless, this is one of few studies to attempt to determine the impact of changes in mental health on HRQOL in a longitudinal design and it provides some indication of directionality...
- 7
- 505
- 0
Báo cáo y học: " Bedside measurement of changes in lung impedance to monitor alveolar ventilation in dependent and non-dependent parts by electrical impedance tomography during a positive end-expiratory pressure trial in mechanically ventilated intensive
Ngày tải lên :
13/08/2014, 20:22
... analysis, statistical analysis and participated in drafting the manuscript DRM participated in the statistical analysis and in drafting the manuscript DG participated in the data acquisition and in ... because the individual pixel contains alveoli from the same lung region, it is unlikely to influence the results of this study In the present study, we didn’t compare our findings to another imaging ... derecruitment is predominant in the measured EIT slice In the group without lung disorders, total tidal impedance increased after reducing the PEEP from 15 and from 10 cm H2O; this was due to increased...
- 9
- 299
- 0
Báo cáo y học: "Trends in transfusion of trauma victims evaluation of changes in clinical practice" pdf
Ngày tải lên :
13/08/2014, 23:20
... Following transfusion of 15 units of Page of erythrocytes, unit of platelets was administered per units of erythrocytes The consultant anaesthesiologist in the trauma team used a variety of clinical ... during the study period and is approximately 10 minutes including transport The time from order to delivery of plasma is, following the same reasoning, unchanged at approximately 30 minutes The ... period major changes in the organisation of the hospitals in central parts of Norway occurred Key data from the national statistical service does not indicate a marked increase of number of accidents...
- 9
- 242
- 0
Impacts of Changes in Policy and Market Conditions on Land Use, Land Management and Livelihood Among Farmers in Central Highlands of Vietnam
Ngày tải lên :
13/08/2015, 10:01
... relating to the promotion of sustainable agriculture and natural resources management in the uplands based on the results of the case study The paper strives to examine two main hypotheses: Changes ... monthly rainfall in the study area is presented in figure There is a high risk of soil erosion due to the topographical condition and the high average rainfall of about 2700 mm per annum The major ... have incentive to invest into coffee A bandwagon effect in coffee planting was observed in this area Many farmers have planted coffee even when they not have experience in cultivating this crop...
- 19
- 457
- 0
Analysis of changes in earning distributions of urban chinese economy using quantile regression
Ngày tải lên :
29/09/2015, 13:01
... from the mean Likewise, if we are interested in finding out how some X is explaining Y, knowing only the information of the conditional means of Y given X is far from enough Given some value of ... indicating an overall increase in the real wage level From the summary statistics in Table1 (providing the minimum, the 1st quarter, the median, the 3rd quarter, the maximum, the mean and the standard ... experience is obtained by age minus years of education minus 7, where refer to the age for entering primary school in China 3.2 Data Source The data used in this paper comes from the China Household Income...
- 39
- 164
- 0
information in this document is subject to change without notice. the names of companies, products, people, characters,
Ngày tải lên :
06/07/2014, 09:03
... and defining the organizing structure of the metadirectory and the type of containers that you will use in this structure Namespace Considerations When determining the naming structure for the metadirectory, ... the top and consider how your enterprise naming structure fits into the global naming structure Continue down into your organizational level to design the internal naming structure Defining the ... Organizing by geography % Minimal or no organization Determining the naming structure for the proposed metadirectory includes defining the naming context, which is the top level name for the metadirectory...
- 24
- 495
- 0
Báo cáo y học: "Elevated plasma homocysteine is positively associated with age independent of C677T mutation of the methylenetetrahydrofolate reductase gene in selected Egyptian subjects"
Ngày tải lên :
03/11/2012, 09:49
... and the mean values of the two sites were used in the analysis There is an apparent increase in the degree of carotid intimal thickness in the examined patient (0.9mm) compared with 0.6 mm in the ... increase in tHcy in the TT genotype individuals in the different groups This finding supports more the lack of association between the presence of the T allele and the high tHcy levels in our patients ... degree of insulin resistance in the studied groups remains to be addressed Furthermore, a recent report [67] stressed on the crucial role played by cytokines in the evolution of insulin resistance...
- 12
- 519
- 0
Tài liệu Báo cáo khoa học: Gene transcription of fgl2 in endothelial cells is controlled by Ets-1 and Oct-1 and requires the presence of both Sp1 and Sp3 pdf
Ngày tải lên :
20/02/2014, 11:20
... that is implicated in the constitutive expression of fgl2 to the induced transcription of fgl2 in response to MHV-3 We examined whether a mutation of the PRD would abolish the induction of fgl2 ... transcription machinery on the native fgl2 promoter is necessary for developing further insight into the TF-independent coagulation pathway in diseased states We report here the structural and ... )1320/)274 The PCR products representing this promoter fragment was subcloned into PCR2.1 and transferred into pGL2-Basic using the KpnI and XhoI sites in the vector and KpnI and SalI sites in the PCR2.1...
- 13
- 525
- 0
Tài liệu NATURAL ENDOWMENTS, PRODUCTION TECHNOLOGIES AND THE QUALITY OF WINES IN BORDEAUX. IS IT POSSIBLE TO PRODUCE WINE ON PAVED ROADS? pot
Ngày tải lên :
22/02/2014, 09:20
... technologies influence quality We are interested in trying to quantify the impact of each of the many inputs and steps used in producing wine in one of the most renowned wine producing regions of France, ... describing perfumes and the harmony of a wine The influence of weather has been the subject of several studies, which consistently show that rain is needed during the winter season, while dry weather ... picking (and selecting), (2) destemming and crushing, (3) pumping into fermentation tanks, (4) fermenting of grape sugar into alcohol, (5) macerating or keeping the grape skins and pips in contact...
- 23
- 647
- 0
Báo cáo khoa học: Nanoparticles can induce changes in the intracellular metabolism of lipids without compromising cellular viability docx
Ngày tải lên :
07/03/2014, 00:20
... lipogenesis via SREBP-1 FAS is the enzyme responsible for the synthesis of palmitate, the precursor of FFAs The inhibition of signaling by trophic factors, removal of trophic factors or inhibition of ... periods of time without trophic factors in the cellular medium Serum, a mixture of proteins isolated from the blood (in this study, from the blood of bovine fetus), is a source of trophic factors The ... role in the maintenance of cell survival, but is also responsible for the up-regulation of glucose metabolism and the induction of lipogenesis [37–40] We hypothesized that signaling via the PI3K...
- 14
- 540
- 0
Báo cáo khoa học: Xenopus Rbm9 is a novel interactor of XGld2 in the cytoplasmic polyadenylation complex pptx
Ngày tải lên :
07/03/2014, 05:20
... regulator of the transcriptional activity of the human oestrogen receptor [26] In this study, XRbm9 was identified as a new XGld2-interacting protein This RNA-binding protein is only detected in the ... carboxy-terminal sequence that could be involved in protein–protein interactions Interestingly, this alanine-rich sequence, generated by alternative splicing, is not present in the hRbm9 isolated in the ... function of the Saccharomyces cerevisae Trf4 protein in RNA quality control However, this XGld2 nuclear function should be independent of the XRbm9 isoform isolated in this study Interestingly,...
- 14
- 502
- 0