characteristics of property plant and equipment not directly used in operating activities indicating the carrying amount and accumulated depreciation and impairment
... changes intheamountand service potential of property, plant, and equipment; - cost of property, plant, andequipment where applicable; and - spending for acquisition of property, plant, andequipment ... CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, ANDEQUIPMENT DEFINITIONS 17 Property, plant, andequipment consists of tangible assets, including land, that meet the following criteria: - they have ... [SEE NOTE 17] of years or more; - they are not intended for sale inthe ordinary course of operations; and - they have been acquired or constructed with the intention of being used, or being available...
... CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, ANDEQUIPMENT DEFINITIONS 17 Property, plant, andequipment consists of tangible assets, including land, that meet the following criteria: - they have ... [SEE NOTE 17] of years or more; - they are not intended for sale inthe ordinary course of operations; and - they have been acquired or constructed with the intention of being used, or being available ... are not applicable when the beginning ofthe lease term falls within the last 25 percent ofthe total estimated economic life ofthe leased property STANDARDS AND CATEGORIES 21 The following...
... 23 The entity must allocate the CU600,000 initially recognised to the three components ofthe machine However, fixed parts andthe foundation may be grouped together in determining thedepreciation ... the remaining 80year interest in a 100-year right to use the land on which the building sits (freehold ownership of land is not possible in that jurisdiction) The building is occupied by the entity’s ... by the entity’s administrative staff The purchase price is split between the land use right andthe building on the basis ofthe relative fair values ofthe two assets The land use right is accounted...
... and another containing murine erythropoietin [10], further support the hypothesis that changes inthe expression and function of CYP2C11 correlates with the immunogenicity ofthe vector andthe ... factor of 3.8, and 4.6 respectively by each ofthe viruses included in this study These pathways are of particular interest inthe context of explaining our findings with respect to PXR and RXR ... extracellular-signalregulated kinase (ERK), phophatidylinositol 3-kinase (PI3K) and protein kinases A and C (PKA and PKC) which may contribute to the observed changes in CYP after administration of any ofthe vectors included...
... After adding in arginine, the particles sizes reduce and turn to be grain shapes with the sizes of 50 to 80 nm (Figure 1b) During the process of synthesizing nanoparticles under the hydrothermal ... to further discuss the hydrothermal crystalline behavior of HAP affected by arginine andthe hidden mechanism ofthe surface electronic charge status DNA binding of Arg-Eu-HAP Due to arginine-functionalized ... contributed in interpretation of data and revision ofthe manuscript All the authors have given final approval ofthe version to be published Competing interests The authors declare that they have...
... allow the characterization ofthe poultry production (sub-) systems, the scale of breeding andthe realisation ofthe cost-benefit analysis ofthe mass vaccination campaign against H5N1 in these ... Saving inthe cost of control measures previously used to control the disease: culling (cost of culling the herd minus compensation value for the herd) * The mean value represents the value ofthe ... subsidised The production costs are not accounted for inthe calculation and punctual calculation is based on the value ofthe flocks at the time ofthe interview The results on the table show that the...
... the clinical management behaviours of individual clinicians andthe organisations they work inInthe United Kingdom, patients are managed by the integrated activitiesof clinical and non-clinical ... review ofthe use of theory inthe design of guideline dissemination and implementation strategies and interpretation ofthe results of rigorous evaluations Implementation Science 2010, 5(14) Godin ... doctors and nurses were asked whether they would address each of a series of diabetes-related factors, including the six behaviours targeted inthe present study, by indicating whether they ‘would...
... between the hydrophilic grouping of proteins and water, the situation ofthe protein electric charge Adding the neutral salt to the protein solution, the hydration shell around the proteins becomes ... (Hitachi), and obtaining a supernatant fraction containing the detergent soluble proteins (envelope and minor amounts of some tegument proteins) and a pellet (the nucleocapsids and tegument proteins) ... analyzed in parallel To increase the production ofthe recombinant protein, expression conditions including the temperatures, concentrations of IPTG and durations of induction were optimized The UL45Δ...
... by the ease ofthe constituent polymer to dissolve inthe cross-linking medium andthe extent of interaction between the cross-linker and polymer chains, bringing the chains closer together The ... proportions of alginate and pectin were converted to alginic acid and pectinic acid Being poorly soluble, they probably helped to maintain the integrity ofthe matrix In contrast to the other cross-linked ... for varying degrees of cross-linking inthe film matrix The interaction between pectin and Ca2+ occurs mainly through the carboxyl groups in pectin The strong band at 1743.3 cm-1 in pectinic acid...
... assist inthe control ofthe interaction between Ca2+ and alginate with the use of more appropriate cross-linking techniques C Mechanisms of external and internal cross-linking ofthe alginate ... cross-linking studies to maintain similarity inthe source of Ca2+ usedand minimize experimental variability C1.1.2 Amountof cross-linking agent used Films when externally cross-linked using less ... the influence of various amounts of cross-linking agent on the gelation mechanisms C1.1.3 Medium used for cross-linking of alginate matrices A review ofthe literature showed that the media used...
... study, the tensile strength andthe elastic modulus ofthe alginate matrix increased after cross-linking, indicating that cross-linking increased the mechanical strength and stiffness ofthe matrix ... sodium alginate andthe Ca2+ content, indicating a strong influence ofthe polymer viscosity on the extent of cross-linking inthe microspheres In film formation, the sodium alginate was in direct ... alginate matrices The % change in tensile properties before and after cross-linking would give a more accurate picture ofthe influence of crosslinking for each type of sodium alginate used In...
... check The raters' task was to assess the degree of specificity ofthe meaning ofthe words inthe text to the field of information technology The first step ofthe check was the training ofthe invited ... coldest) These syntactic features not change the part of speech ofthe word andnot change the underlying meaning ofthe word Therefore, this chapter will concentrate mainly on the outstanding morphological ... has in a particular linguistic system In other words, the lexical meaning is the most outstanding individual propertyofthe word‖ It can stand on its own 8 In short, basing on Lyons (1996) and...
... positive to negative The baseline frequency of IgA antiCCP in these 72 sera did not differ significantly from the remaining 156 patients (31% and 28%, respectively) Regarding changes inthe antibody ... the tough cutoff limit applied inthe present study The finding that a positive test inthe IgA assay was restricted to patients with IgG anti-CCP antibodies, however, confirms the findings of ... Competing interests The authors declare that they have no competing interests Authors' contributions AS, AK and TS participated inthe conception and design, acquisition of data, analysis and interpretation...
... online video games, particularly on the different aspects of online gaming, thecharacteristicsof adult gamers and their addiction level Previous studies mainly focused on the demographics of ... scales The first part ofthe online questionnaire comprised 63 items including three Internet and online gaming screening instruments Each scale has its own independent items i) To assess online ... large number of variables inthe following dimensions: social life, Internet and online gaming, emotional changes and health impairment Firstly, considering social life since online gaming onset...
... sepsis, andin patients receiving lowdose heparin [3] Inthe Administration of Drotrecogin Alfa (Activated) in Early Stage Severe Sepsis (ADDRESS) study [1], Abraham and colleagues assessed the role ... analysis Control and experimental groups were evenly matched in terms of their baseline characteristics, disease severity, type of organ dysfunction, and source of infection There were no statistically ... differences in 28-day or hospital mortality between groups, but rates of serious bleeding were greater inthe DrotAA group both during the infusion (2.4% vs 1.2%, P=0.02) andinthe 28-day study...
... increase the viscosity and elasticity to the joint, thereby improving joint function and relieving symptoms [18,19] While research on, and FDA-approval of, VS is primarily for use inthe treatment of ... after the last injection, we reevaluated the patient in our clinic She arrived for her appointment walking, semi-independently, with her parents on either side of her They felt that the injections ... and approved the final manuscript Consent Written informed consent was obtained from the parent/guardian ofthe patient for publication of this case report and accompanying images A copy of the...
... increase the viscosity and elasticity to the joint, thereby improving joint function and relieving symptoms [18,19] While research on, and FDA-approval of, VS is primarily for use inthe treatment of ... after the last injection, we reevaluated the patient in our clinic She arrived for her appointment walking, semi-independently, with her parents on either side of her They felt that the injections ... and approved the final manuscript Consent Written informed consent was obtained from the parent/guardian ofthe patient for publication of this case report and accompanying images A copy of the...
... of data and editing andinthe primary grant holder All authors read and approved ofthe finalised version of this manuscript Acknowledgements and funding Research nurses involved inthe study: ... recruited initially either at a routine clinic appointment or where the patient was known to the clinical team to be interested in research Selecting patients in this manner may have caused the sample ... to the analysis of both domains, andthe final summary scale, are given in Table Energy Subscale Initial fit ofthe 15 items to the Rasch model was poor, with person and item means exceeding the...
... activities mainly focused on the authenticity ofthe materials andthe learning situations, the notion of appropriateness in English communications andthe teaching of social parameters inthe speaking ... grandma = grandmother, grandpa = grandfather, etc Weinstein (2001, p.15) says, in speech, people take shortcuts However, there is notthe same danger of misunderstanding as there is in writing ... frequency and competence of using colloquial English in their speaking classes Then, the study focuses on investigating the factors influencing the use of colloquial English inthe classroom setting...
... clustering patterns inthe four plant species Prediction ofthe core promoter oftheplant miRNA gene The core promoter ofthe class II promoter, including the TSS andthe TATA-box, inthe upstream ... transcriptional regulation and processing ofplant miRNAs, including the miRNAs located inthe intergenic area andinthe protein-coding area whose possible sequence characteristics were not studied earlier ... characterized the upstream sequences of intergenic miRNAs in model organisms and found the same type of promoters as inthe protein-coding genes of most ofthe intergenic miRNAs [10–12] Furthermore,...