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company s ordinary activities less any trade discounts volume rebates and other sales reductions value added tax and other directly related taxes that must be passed on to customers

Tài liệu SPANISH GENERAL ACCOUNTING PLAN pptx

Tài liệu SPANISH GENERAL ACCOUNTING PLAN pptx

Kế toán - Kiểm toán

... into the transaction Transaction costs include fees and commissions paid to agents, advisors and intermediaries, such as brokerage, public notary expenses and others, as well as taxes and other ... aforementioned asset shall be derecognised h) In the case of agreements that must be classified as operating leases in accordance with the standard on leases and similar transactions, lessee investments ... sale in its present condition subject to terms that are usual and customary for sales of such assets; and b) Its sale must be highly probable due to the following circumstances: b1) The company...
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Báo cáo y học:

Báo cáo y học: " Towards a comprehensive structural variation map of an individual human genome" pot

Báo cáo khoa học

... corresponds to the right y-axis It should be noted that this analysis is performed on a small subset of bi-allelic SVs and that the ability to impute a larger fraction of SVs based on common SNPs ... bars represent insertion or duplication, blue bars represent deletions, and green bars represent inversions Additional file 19 A non-redundant set of Venter insertions and duplications Additional ... exonic sequences of genes associated with autosomal dominant/recessive diseases, cancer disease, and imprinted and dosage-sensitive genes In general, there is an absence of variation in both exonic...
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 Báo cáo y học:

Báo cáo y học: "The association of meat intake and the risk of type 2 diabetes may be modified by body weight"

Y học thưởng thức

... However, observed associations between processed meat consumption and type DM may also reflect other unidentified factors It may be possible that consumption of red meat and processed meat may ... the following chronic diseases at baseline: coronary heart disease (CHD), stroke, and cancer and repeated the analyses after exclusion of subjects with these chronic diseases Tests for trend were ... performed using SAS (version 9.1) and all tests of statistical significance were based on two-side probability RESULTS In this study population we found that higher intake levels of total unprocessed...
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Báo cáo khoa học: ADPase activity of recombinantly expressed thermotolerant ATPases may be caused by ppt

Báo cáo khoa học: ADPase activity of recombinantly expressed thermotolerant ATPases may be caused by ppt

Báo cáo khoa học

... organisms may be beneficial because ATP is less stable at high temperatures Furthermore, there are controversial observations that some ADP-dependent glucokinases and phosphofructokinases in thermophilic ... acid substitution variants showed that both ADPase and ATPase activities require the same active site residues (Table 1) Using small-angle solution X-ray scattering (SAXS) and size exclusion chromatography, ... (Q-fraction and S- fractions are specifically noted for E239A; otherwise, similar results were seen for the initial preparation, Q-fraction and S- fraction) The shaded area contains signatures of relevant...
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Chapter 105. Malignancies of Lymphoid Cells (Part 9) Two other features may be used to assess pptx

Chapter 105. Malignancies of Lymphoid Cells (Part 9) Two other features may be used to assess pptx

Sức khỏe giới tính

... regions on the same side of the diaphragm (the mediastinum is a single site; hilar lymph nodes should be considered "lateralized" and, when involved on both sides, constitute stage II disease) ... Anatomic stage is assigned in the same manner as used for Hodgkin 's disease However, the prognosis of patients with non-Hodgkin 's lymphoma is best assigned using the International Prognostic Index ... lymphoma into subsets with distinct prognoses, the distribution of such patients is skewed toward lower-risk categories A follicular lymphoma–specific IPI (FLIPI) has been proposed that replaces performance...
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several epidemiological characteristics of acute encephalitis syndrome suspected to be caused by banna virus in some provinces of vietnam

several epidemiological characteristics of acute encephalitis syndrome suspected to be caused by banna virus in some provinces of vietnam

Tiến sĩ

... characteristics of patients with AES caused by Banna virus 3.1.2.1 Some signs, clinical symptoms at admission Table 3.3 Some clinical symptoms at admission Signs, symptoms Headache Vomitting Seizures ... (pigs) from virus isolation results Moreover, Banna virus exist in some migratory birds and the migration of these birds enables the virus to spread to other areas Mosquito has been confirmed as ... symptoms as meningeal signs, movement disorders  Patients diagnosed with AES suspected to be caused by Banna virus: Cases of AES suspected to be caused by viruses detected Banna IgM antibodies...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: " Predator/prey ratios: a measure of bark-beetle population status influenced by stand composition in different French stands after the 1999 storms" pps

Báo cáo khoa học

... using sales of infested timber to assess the Ips typographus populations [8] These earlier studies give instantaneous measures of risk-damages but no indications about the trends of the infestation ... with SHDIs As spruce was always present in all the stands sampled (a condition for including these stands in the experiments), spruce is a constant which does not enter into the correlations, which ... formicarius/Ips typographus catches as indicators of Ips typographus infestation trends but, whilst in USA only two variables are sufficient to predict Dendroctonus infestation dynamics (the mean numbers...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: "Are ecophysiological responses influenced by crown position in cork-oak?" ppsx

Báo cáo khoa học

... with two-factor analyses of variance tion), Most results and discussions hereafter will refer to north and south directions, which only to represent the canopy response extremes for the studied parameters ... the one exposed to the highest radiation levels Although this sort of sampling may be useful for many purposes, and the only one possible in most cases, it is of little use in canopy models in ... Considering these characteristics, one might ask if within-crown variability exists in such trees and, in case it does, what are the sources of that variation To address such questions, we studied the...
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báo cáo khoa học:

báo cáo khoa học: "Task shifting in maternal and newborn care: a non-inferiority study examining delegation of antenatal counseling to lay nurse aides supported by job aids in Benin" doc

Báo cáo khoa học

... shifting Strong supervision is also vital Although the study did not systematically assess supervision by nurse-midwives, anecdotal evidence suggests that supervision was not standardized, consistent, ... less expensive employee In this study, task shifting relied on these additional expenses - training, supervision, and support materials (job aids), although delegation to less skilled workers ... health teams that make certain that supervision staff have appropriate supervision with emphasis on observation and feedback Mentoring and supervisory skills (#11) supervision teams included...
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báo cáo khoa học:

báo cáo khoa học: "Management of stage one and two-E gastric large B-cell lymphoma: chemotherapy alone or surgery followed by chemotherapy?" potx

Báo cáo khoa học

... measurable lesions, lasting > weeks Patients with progressive lesions were not classified as having PR or SD Progressive disease (PD) was defined as the appearance of new lesions or > 25% increase in ... the area (s) of original measurable disease Statistical analysis (SPSS16.0) Comparisons between clinical and pathological features were done by Pearson chi-square test Overall survival was calculated ... survival curves were compared with the log-rank test All p values were two-tailed and a p value < 0.05 was considered to be statistically significant SPSS version 16.0 was used for all statistical...
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Báo cáo khoa học: Structural recognition of an optimized substrate for the ephrin family of receptor tyrosine kinases pot

Báo cáo khoa học: Structural recognition of an optimized substrate for the ephrin family of receptor tyrosine kinases pot

Báo cáo khoa học

... which was processed as previously described [34] As described previously, crystals of EphA3 form in multiple conditions, but only after degradation to construct boundaries corresponding to Thr595–Thr912 ... kinases gives insight into substrate specificity for this biologically relevant class of receptor tyrosine kinases and provides a valuable tool for future research Results and discussion The juxtamembrane ... exception of the )1 position, where the kinase selects primarily acidic residues (including phosphotyrosine and phosphothreonine) and asparagine, and is also tolerant of hydrophobic residues such as...
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Báo cáo khoa học: Possible involvement of an FKBP family member protein from a psychrotrophic bacterium Shewanella sp. SIB1 in cold-adaptation potx

Báo cáo khoa học: Possible involvement of an FKBP family member protein from a psychrotrophic bacterium Shewanella sp. SIB1 in cold-adaptation potx

Báo cáo khoa học

... reaction by PPIases may be the function of one such system This reaction is normally slow, especially at low temperatures, if it is not assisted by PPIases However, only the PPIases from mesophilic ... determined mass As P28 shows the highest sequence identity of 85% to FKBP22 from Shewanella oneidensis MR-1 (accession number AE015558), which also consists of 205 amino acid residues, P28 and the ... condition of these cells When the cells are grown at unusual conditions, the cellular contents of the proteins that are associated with adaptation at these conditions usually increase More specifically,...
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Authoring and Generating Health-Education Documents That Are Tailored to the Needs of the Individual Patient doc

Authoring and Generating Health-Education Documents That Are Tailored to the Needs of the Individual Patient doc

Sức khỏe giới tính

... differences in health beliefs, perception of and attitude to risk, and level of education are among the factors that must be considered when tailoring a message to an individual (Masi, 1993,; Kreps and ... document has been written, the text is semi-automatically translated into SPL This is essentially a process of parsing, but the resultant structures are (annotated) SPL expressions 116 G Hirst et ... represent the other two references in the sentence, i.e., to high blood cholesterol levels and to the risk of heart disease Rhetorical relations are cohesive relationships between sentences, such...
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Báo cáo khoa học: The role of residues R97 and Y331 in modulating the pH optimum of an insect b-glycosidase of family 1 pdf

Báo cáo khoa học: The role of residues R97 and Y331 in modulating the pH optimum of an insect b-glycosidase of family 1 pdf

Báo cáo khoa học

... although one must be cautious with this comparison, as noted above In conclusion, the combination of these results shows that residues R97 and Y331 modulate the ionization of residue E399 by stabilizing ... parameters for MUbglc hydrolysis (Table 1) show that the substitution of R97 and Y331 results mostly in a decrease in kcat, whereas Km is affected less, suggesting that these residues inuence catalysis ... happens because the short D187 side chain is not as close to the glycoside bond as is the E187 side chain does and so proton donation to the leaving group (aglycone) is more difcult In this mutant...
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INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc

INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc

Kế toán - Kiểm toán

... financial statements and the auditor s responses to assessed risks 18 19 ISA 330, “The Auditor s Reponses to Assessed Risks,” paragraphs 7–17 ISA 300, “Planning an Audit of Financial Statements.” ISA ... comprises both information that supports and corroborates management s assertions, and any information that contradicts such assertions In addition, in some cases, the absence of information (for ... misstatements exist, through designing and implementing appropriate responses to the assessed risks • Identify and assess risks of material misstatement, whether due to fraud or error, based on...
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báo cáo sinh học:

báo cáo sinh học:" Impact of an in-built monitoring system on family planning performance in rural Bangladesh" pdf

Điện - Điện tử

... plan to address those barriers was a component of the monitoring system This provided a venue for review of performance, identification, and solution of problems This study was designed to assess ... performance, discuss the field problems, and made decision to solve those problems; and (iii) monthly salary-day meetings of field and unionlevel service providers, supervisors, and local managers to review ... was conducted to assess the impact of an inbuilt monitoring system on the sustainability of a few selected indicators of MCH-FP after the withdrawal of the interventions A cross-sectional study...
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Báo cáo hóa học:

Báo cáo hóa học: " Research Article Strong Convergence of an Implicit Iteration Algorithm for a Finite Family of " potx

Báo cáo khoa học

... uniformly smooth if and only if the duality map J is single valued and norm -to- norm uniformly continuous on bounded sets of E Recall that if C and D are nonempty subsets of a Banach space E such that ... compactness condition on some mapping of {Ti }N1 i In this paper, we will consider a process for a finite family of pseudocontractive mappings which include the nonexpansive mappings as special cases ... mappings {Ti }N1 The results presented in this paper generalize and extend i the corresponding results of Chidume and Shahzad , Osilike , Xu and Ori , and others Preliminaries Let E be a Banach space...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: "Development of species composition in long term simulations with an individual-tree growth simulator" pps

Báo cáo khoa học

... specific demands in site conditions, in comparison to oak species The amount of common hornbeam is higher at dryer sites and sites at lower elevations CONCLUSIONS Results of long term simulations with ... species the Podzol stands show a steady state composition dominated by common beech with admixed Norway spruce and the Mollic and Umbric Gleysol stands show a steady state species composition dominated ... expectation Surprisingly, the average volume over the last 100 years occurs to be independent from site class of the respective stand (Fig 2) However, it should be considered that site class was determined...
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Báo cáo toán học:

Báo cáo toán học: " Permutations which are the union of an increasing and a decreasing subsequence" doc

Báo cáo khoa học

... union is σ Let A, B be the sets of points of α, β Consider a red point R and let S, T be the corresponding points satisfying R S T and S < T < R Suppose that R ∈ A Then, since R S and S < R, S cannot ... also belong to A Therefore S ∈ B and, similarly, T ∈ B However, S T and S < T and this is a contradiction Therefore all red points belong to B By a similar argument all yellow points belong to ... This contradiction proves that R B and, as before, symmetry arguments justify the other relations  These lemmas have proved that the disposition of the red, blue, green, and yellow points in...
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