finally the standard on events after the balance sheet date specifies the two types of events that may occur depending on whether the circumstances disclosed already existed at the balance sheet date or emerged subsequent to that date

Báo cáo lâm nghiệp: "Comparison of two types of ECOLURE lure on Ips typographus (L.) (Coleoptera: Scolytidae)" doc

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Ngày tải lên : 07/08/2014, 10:22
... pairs of pheromone traps of Theyson type were installed in the forest complex Pheromone traps were located on clearcuts at distances of 15 m from the forest edge (according to the recommendation of ... pheromone released to the environment (immediately after the beginning of the season) On the other hand, the lower release of pheromone from ECOLURE TUBUS may have an influence on the (increasing) ... by the second one on 7th July The second was more opened on 13th June and replaced by the third one on 16th July The third one was more opened on 15th August and replaced 610 by the fourth on...
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Resources and capabilities for two types of servitization contingency on offering nature and serving mode

Resources and capabilities for two types of servitization contingency on offering nature and serving mode

Ngày tải lên : 02/10/2015, 17:14
... 2005) Despite that there being a long history of servitization, studies on servitization began to attract more attention only 10 years ago According to the research on service innovation (Zhang 2004, ... is still on product innovation rather than service innovation In order to identify the factors that affect company’s intention on both product innovation and service innovation, literature review ... citation per year In this research, Teece argued that despite the innovation quality, whether the companies would conduct innovation and make profits from the innovation depends on several factors:...
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Plato and kant on whether a food dish can have an aesthetic value

Plato and kant on whether a food dish can have an aesthetic value

Ngày tải lên : 16/10/2015, 15:38
... senses convey their pieces of information to the human body’s lower portions, Plato tells us that both touch and taste convey their pieces of information to appetite in the stomach 18 To Plato, body ... Plato claims that sight “bring[s] sensations to the mind [or, as I would put it, the head], the seat of intellect, whereas the other senses convey their information to the lower portions of the ... information directly to reason in the head whereas the other senses convey their pieces of information to the human body’s lower portions, Plato declares that smell conveys its pieces of information...
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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

Ngày tải lên : 29/03/2014, 18:20
... financial information ISAs not address the responsibilities of the auditor that may exist in legislation, regulation or otherwise in connection with, for example, the offering of securities to the public ... the auditor The ISAs deal with the general responsibilities of the auditor, as well as the auditor’s further considerations relevant to the application of those responsibilities to specific topics ... governance are aware that is relevant to the preparation of the financial statements such as records, documentation and other matters; b Additional information that the auditor may request from management...
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PROPOSED INTERNATIONAL STANDARD ON AUDITING 500 (REDRAFTED) CONSIDERING THE RELEVANCE AND docx

PROPOSED INTERNATIONAL STANDARD ON AUDITING 500 (REDRAFTED) CONSIDERING THE RELEVANCE AND docx

Ngày tải lên : 19/06/2014, 21:20
... Representations‖ for further guidance Confirmation A16 Confirmation is a specific type of inquiry that is the process of obtaining a representation of information or of an existing condition directly ... the total amount of a class of transactions or account balance Items to obtain information The auditor may examine items to obtain information about matters such as the nature of the entity or ... digitized or otherwise transformed into electronic form, the reliability of which may depend on the controls over their preparation and maintenance A24 The auditor’s consideration of the reliability of...
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INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)33.The group engagement team shall potx

INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)33.The group engagement team shall potx

Ngày tải lên : 19/06/2014, 21:20
... procedures performed on the consolidation process and the work performed by the group engagement team and the component auditors on the financial information of the components, on which to base the group ... component level or others where the fraud resulted in a material misstatement of the financial information of the component; (i) Any other matters that may be relevant to the group audit, or that ... where the group engagement team’s evaluation of the work of a component auditor gave rise to a concern about the quality of that auditor’s work (d) Any limitations on the group audit, for example,...
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INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)incorporation in the group financial pot

INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)incorporation in the group financial pot

Ngày tải lên : 19/06/2014, 21:20
... knowledge), or the fact that the component auditor does not operate in an environment that actively oversees auditors, by being involved in the work of the component auditor or by performing additional ... independence and competence of the component auditor Information about the regulatory environment may be obtained from the component auditor or information provided by the independent oversight ... type of work to be performed on the financial information of a component and its involvement in the work of the component auditor is affected by: (a) The significance of the component; (b) The...
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INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)specific knowledge), or the ppt

INTERNATIONAL STANDARD ON AUDITING 600 (REVISED AND REDRAFTED)specific knowledge), or the ppt

Ngày tải lên : 19/06/2014, 21:20
... International Financial Reporting Standards Report on Other Legal and Regulatory Requirements [Form and content of this section of the auditor’s report will vary depending on the nature of the auditor’s ... management information on monitoring of components’ operations and their results • Privatizations of components Components operating in foreign jurisdictions that may be exposed to factors such as ... stages of the consolidation process Group management’s process for obtaining information on subsequent events Matters relating to consolidation adjustments: The process for recording consolidation...
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The effects of clay a m e n d m e n t and composting on metal speciation in digested sludge liang qiao

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Ngày tải lên : 23/09/2012, 14:47
... represents one standard deviation) Metal speciation of digested sludge 953 Table I The effect of factoring in the dilution by red mud addition on total metal content in sludge compost and the metal content ... calculated metal concentration is derived from the metal concentrations of the components The average recovery rate of total metal from sludge compost is 97% for Cr, 87% for Cu, 81% for Ni, 85% for ... confirming that indeed some metals were associated with silicates Some solids residue still remained even after reaction with HF Total metal concentration To ascertain the concentration of total...
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Metaphor, based on the association of similarity, is one of the two basic types of semantic transference that have been an interest for many linguistic researchers

Metaphor, based on the association of similarity, is one of the two basic types of semantic transference that have been an interest for many linguistic researchers

Ngày tải lên : 07/11/2012, 14:44
... refers to the consideration of meaning in an incongruent way at the level of the organization of the discourse The most congruent form of joining two ideas is An investigation into the role of metaphor ... + The MODE OF DISCOURSE concerns what part the language is playing, what it is that the participants are expecting the language to for them in that situation, the symbolic organisation of the ... relies on the acceptance of the notion that the congruent form is the unmarked way we represent experience and that the alternative or marked realization is a form of metaphor Congruent Metaphorical...
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THIẾT KẾ THỂ TÍCH & DIỆN TÍCH THÙNG BẢO ÔN

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Ngày tải lên : 24/04/2013, 14:26
... trò ta chọn hay không, xác đònh mật độ dòng nhiệt phía R134a q atr = f(t0) theo số giá trò t0 cho trước Dựng đường cong qatr = f(t0) qatr = 1903,86 đồ thò Từ giao điểm có được, ta xác đònh t0 R134a ... lượng mh' Hiệu suất cánh E Hệ số to nhiệt phía không khí quy đổi theo bề mặt  Fc F0  ống: α qtr = α q  Eψ +  Ftr   Ftr Mật độ dòng nhiẹt phía không khí quy đổi theo bề mặt ống: qtr = αqtr(tkh ... số cụm ống theo chiều chuyển động không khí: - Ban đầu ta chọn số cụm ống theo chiều chuyển động không khí: z = - Trang 18- Đồ án môn học QTTB GVHD: TS.Trần Văn Ngũ Chiều dài cánh theo chiều...
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giao an chi tiet on tap tot nghiep di truyen quan the

giao an chi tiet on tap tot nghiep di truyen quan the

Ngày tải lên : 01/08/2013, 05:41
... tiêu ưu lai, sức sống giảm D Trong hệ cháu thực vật tự thụ phấn giao phối cận huyết động vật chọn lọc không mang lại hiệu 17 / Trong quần thể thực vật cao trội hoàn to n so với thấp Quần thể đạt ... với thấp Quần thể đạt trạng thái cân Hacđi- Van béc quần thể có A to n cao B 1/2 số cao, 1/2 số thấp C 1/4 số cao, lại thấp D to n thấp A 0,8 = có tỉ lệ phân bố kiểu gen quần thể a 0,2 A 0,64 ... nhiên, quần thể đủ lớn để có ngẫu phối C Không có du nhập gen lạ vào quần thể D Tất điều kiện 3/ Trong cộng đồng người Bắc Âu có 64% người có da bình thường, biết tính trạng da bình thường trội so...
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Effect of urban emissions on the horizontal distribution of metal concentration in sediments in the vicinity of Asian large cities

Effect of urban emissions on the horizontal distribution of metal concentration in sediments in the vicinity of Asian large cities

Ngày tải lên : 05/09/2013, 09:08
... higher than the sediment concentration in this study, suggesting that the untreated wastewater is one of the important factors contributing to the elevated zinc concentration in the sediments, ... streams that receive untreated wastewater contained higher concentrations of lead and zinc The data on the metal concentration of wastewater in the Philippines is not available In the case of other ... essential to decrease the metal concentration in sediment, considering that the area of road is more than 15% in most larger cities and that the roof runoff may have similar contamination Conclusion...
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Analysis on the Optimal Dispatching of Mixed-pump Stations and the Operating-mode Adaptability Based on Safety Water Supply

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Ngày tải lên : 05/09/2013, 09:38
... and the speed ratio of speed governing pump are determined to satisfy the dispatching commands, at the same time, to minimize the total consumption of all pump stations Therefore, the second ... pressure of each pump station are obtained after the first optimization, and will be considered as the dispatching commands After that, during the second optimization, the pump parallel operation scheme ... optimization is 3.84%, so the water supply requirement can be satisfied Fig.4 - The Outlet Flow for Each Pump Station of the First and Second Optimization CONCLUSION The purpose of optimal operation...
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Ngày tải lên : 20/10/2013, 12:11
... B Vò hoa – vò nắng non mùa hè C Chua chua – vò nắng non Thứ năm ngày 10 tháng 12 năm 2009 Luyện từ câu: Ơn tập từ đặc điểm Ơn tập câu Ai nào? •“Vò hoa chua chua vò nắng non mùa hè.” Từ đặc điểm ... nào? Bài tập 2: Trong câu thơ sau, vật so sánh với đặc điểm ? Sự vật A So sánh đặc điểm ? Sự vật B a) Tiếng suối tiếng hát b) Ông hiền hạt gạo Bà hiền suối c) Giọt nước vàng mật ong (cam Xã Đoài) ... nµo? •Mỗi câu kèm theo đáp án: A, B, C Các em lựa chọn đáp án Thứ năm ngày 10 tháng 12 năm 2009 Luyện từ câu: Ơn tập từ đặc điểm Ơn tập câu Ai nào? •“Vò hoa chua chua vò nắng non mùa hè.” Hai...
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Luyện từ và câu: Ôn từ chỉ đặc điểm- ôn tập câu Ai thế nào?

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Ngày tải lên : 01/11/2013, 01:11
... nước Giọt vàng mật ong => Giọt (nước cam Xã Đoài) vàng mật ong Tiếng suối tiếng hát xa CÁC HÌNH Ông hiền hạt gạo ẢNH SO Bà hiền suối SÁNH Giọt (nước cam Xã Đoài) vàng mật ong Tiếng suối tiếng ... mật ong Bài a) Anh Kim Đồng nhanh trí dũng cảm Ai? nào? b)Những giọt sương sớm long lanh bóng đèn pha lê Cái gì? nào? c) Chợ hoa đường Nguyễn Huệ đông nghịt người Cái gì? nào? Những voi Đôn to...
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The noneffects of class on the gendered division of labor in the home

The noneffects of class on the gendered division of labor in the home

Ngày tải lên : 01/11/2013, 07:20
... 289) for discussion of the technical details of these estimates There are reasons to believe that the reports by wives of their husband's contributions to housework are likely to be more accurate ... relations are not mere functions of class or anything else, and in this sense they have some genuine autonomy An implication of relatively strong versions of the gender-autonomy thesis is that the ... than to the distribution as a whole None of these manipulations of the data changed the essential contours of the results: class location is simply not a powerful determinant of the amount of housework...
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Tài liệu An Account of the Foxglove and some of its Medical Uses With Practical Remarks on Dropsy and Other Diseases doc

Tài liệu An Account of the Foxglove and some of its Medical Uses With Practical Remarks on Dropsy and Other Diseases doc

Ngày tải lên : 19/02/2014, 11:20
... the greater part of the night; and, for the last year, the sense of suffocation was so great, when he lay down, that he often sat up for a week together His father died of an asthma before he ... pump was a wooden one, the piston might work in lead I therefore ordered the pump rods to be drawn up, and upon examination with a magnifying glass, found the leather of the piston covered with ... of an infusion or decoction of the green plant Would one suppose that such gentlemen had ever attended to the nature and operation of a sedative power on the functions, particularly the vital?...
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Tài liệu Committee on Foreign and Emerging Diseases of the United States Animal Health Association pptx

Tài liệu Committee on Foreign and Emerging Diseases of the United States Animal Health Association pptx

Ngày tải lên : 22/02/2014, 05:20
... upon the Recommendations of the United Nations Committee of Experts on the Transport of Dangerous Goods The U.S Department of Transportation (DOT) and International Air Transportation Association ... identification Isolation and identification of pathogens remains the gold standard for most infectious agents, where direct demonstration of a pathogen from the site of a lesion is confirmation of its ... inhibitors found in many clinical specimens The significant disadvantage of the two- step process is the high risk of laboratory contamination associated with handling amplified DNA in the laboratory...
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