property plant and equipment when these are not directly recoverable from the spanish taxation authorities
ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt
... to other entities or scrapped) [SEE NOTE 26] GENERAL PROPERTY, PLANT, AND EQUIPMENT 23 General property, plant, and equipment is any property, plant, and equipment used in providing goods or ... limiting the use of land adjoining the agency's own property The Board considers these easements a "land right." Land rights are interests and privileges held by an entity in land owned by others ... 90 percent of the fair value [SEE NOTE 24] of the leased property The last two criteria are not applicable when the beginning of the lease term falls within the last 25 percent of the total estimated...
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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx
... changes in the amount and service potential of property, plant, and equipment; - cost of property, plant, and equipment where applicable; and - spending for acquisition of property, plant, and equipment ... to other entities or scrapped) [SEE NOTE 26] GENERAL PROPERTY, PLANT, AND EQUIPMENT 23 General property, plant, and equipment is any property, plant, and equipment used in providing goods or ... limiting the use of land adjoining the agency's own property The Board considers these easements a "land right." Land rights are interests and privileges held by an entity in land owned by others...
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slide property, plant and equipment ias 16
... the land use right and the building on the basis of the relative fair values of the two assets The land use right is accounted for as an operating lease and the building is accounted for as property, ... investment property cannot be measured reliably without undue cost or effort on an ongoing basis, the parent accounts for the property as property, plant and equipment IAS 16 - Objective and Scope ... The subsidiary uses the building as a retail outlet for its products In the parent’s consolidated financial statements the building is classified as an item of property, plant and equipment The...
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Báo cáo y học: "Levels of anti-citrullinated protein antibodies and IgM rheumatoid factor are not associated with outcome in early arthritis patients: a cohort study" ppt
... was also noted that ACPA and RF rarely switched from negative to positive after one year: in and 3%, respectively On the other hand, decreases in levels over the first year occurred in the majority ... interpretation of the data and drafting of the manuscript ND contributed to acquisition of the data and drafting the manuscript BD helped designing the study and drafting the manuscript and DvS contributed ... Y-axes of a and b represent the change in the Disease Activity Score on 28 joints (DAS28) in the first year The Y-axes of c and d represent the change in the Health Assessment Score (HAQ) in the first...
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Báo cáo y học: " Associations between children’s social functioning and physical activity participation are not mediated by social acceptance: a cross-sectional study" ppt
... indirect effect from the predictor to the outcome via the mediator (i.e., a*b); and (e) the direct effect of the predictor variable on the outcome controlling for the mediator (c’) The indirect ... can be randomly selected into the first bootstrapped sample, replaced back into the original participant pool and randomly selected again) The distribution of these estimates is analysed and a ... (path c); (b) the effect of the predictor on the (social acceptance) mediator (path a); (c) the effect of the mediator on the outcome variable controlling for the predictor (path b); (d) the indirect...
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Báo cáo khoa học: Saccharomyces cerevisiae Ybr004c and its human homologue are required for addition of the second mannose during glycosylphosphatidylinositol precursor assembly ppt
... [19], and the PIG-B ⁄ Gpi10 proteins for addition of Man3 [20–22] However, a candidate GPI-MT-II has not yet been identified from any organism and the transfer of Man2 to GPI glycans remains the ... lane 5) Taken together, these results are strong evidence that lipid 004–1 contains EthN-P, and therefore that 004–1 contains at least one mannose residue We next compared the TLC mobility of ... grown and [3H]inositol-labeled in glucose-containing medium Lipids were extracted from cells and incubated either with or without mild-base (lanes and 2) and with or without PI-PLC (lanes and 4)...
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Tài liệu Fertility, Family Planning, and Reproductive Health of U.S. Women: Data From the 2002 National Survey of Family Growth doc
... of age and percentage who have ever lived with and cared for a child to whom they did not give birth, by the child’s relationship to the woman when the child first began living there and selected ... support from other components of the U.S Department of Health and Human Services These organizations, along with leading researchers from outside the government, helped to design the Cycle NSFG The ... Appendix II and footnotes for table 38 for definitions of these terms) These percentages are based on the population of women aged 18–44 who had ever had intercourse + About 19 percent of these women...
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Tài liệu Báo cáo khoa học: Identification, sequencing, and localization of a new carbonic anhydrase transcript from the hydrothermal vent tubeworm Riftia pachyptila docx
... expressed in tissues of the worm These sequences are also compared with other CA sequences from vertebrates and nonvertebrates Results CA sequences from the SSH libraries From the body wall-subtracted ... kinetics and apparent molecular weight; one present in the branchial plume and the other in the trophosome A complete cDNA was obtained by De Cian et al [15] from the trophosome tissue Further functional ... NJ and MP analyses are shown near the recurrent nodes found in both distance and parsimony methods Given the high number of taxa used in these reconstructions, BP values are generally low, and...
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Tài liệu Báo cáo khoa học: Purification and characterization of a membrane-bound enzyme complex from the sulfate-reducing archaeon Archaeoglobus fulgidus related to heterodisulfide reductase from methanogenic archaea pdf
... perchlorate as the standard (10 mM CuSO4, M NaClO4, 10 mM HCl) When the EPR signals overlapped with other signals, e.g radical signals from the redox dyes, the signals were simulated, and the simulations ... indicates the absorption maximum of the a band at 557 nm absorption maxima at 420 nm (c band), 530 nm (b band) and 557 nm (a band) are characteristic of cytochrome b Heme was extracted from the protein ... acidic acetone and the pyridine hemochrome spectrum (reduced minus oxidized) was recorded The spectrum contained maxima of the a and b band at 553 and 521 nm, respectively These maxima are blue-shifted...
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Báo cáo khoa học: Global shape and pH stability of ovorubin, an oligomeric protein from the eggs of Pomacea canaliculata pot
... giving the best fit to the scattering intensity The resulting dummy atom model represents the shape of the scattering particle To increase the reliability of the results, the final model for the dummy ... an anisometric protein Another difference is the role that the carotenoid pigment ASX plays in the structural stability of these FEBS Journal 275 (2008) 4522–4530 ª 2008 The Authors Journal compilation ... alterations in the charge of the molecule are taking part in the Rg change All these results indicate that, around this pH, the native structure of ovorubin becomes unstable, leading to the disassembly...
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Báo cáo khoa học: Production and characterization of a thermostable L-threonine dehydrogenase from the hyperthermophilic archaeon Pyrococcus furiosus docx
... reaction 170%) and not by the addition of mm ZnCl2 or one of the other metals ⁄ salts tested The enzyme was inhibited by the addition of mm dithiothreitol (relative activity to that of the standard reaction ... Pf-TDH The activity was completely lost when the enzyme was incubated for 30 with the chelating agent, EDTA (10 mm) at 80 °C However, EDTA did not inhibit the enzyme when it was added to the standard ... UK) and New England Biolabs (Ipswich, MA, USA) Pfu Turbo and T4 DNA ligase were purchased from Invitrogen and Stratagene (Amsterdam, the Netherlands), respectively For heterologous expression the...
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AVAILABLE AND EMERGING TECHNOLOGIES FOR REDUCING GREENHOUSE GAS EMISSIONS FROM THE PULP AND PAPER MANUFACTURING INDUSTRY doc
... in the waste, the fraction of DOC dissimilated, the fraction by volume of CH4 in the landfill gas, the decay rate of the waste, and the years when the waste was disposed and the emissions are ... compete with the lignin-degrading fungus The chips are then air-cooled, and the fungus and the nutrients are added The treated chips are placed in a pile for the next to weeks: climatic and seasonal ... by-product CO2 emissions from the lime kiln chemical reactions and CH4 emissions from wastewater treatment These emissions are emitted directly from the pulp and paper plant site In addition,...
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Báo cáo khoa học: Expression and characterization of recombinant 2¢,5¢-oligoadenylate synthetase from the marine sponge Geodia cydonium ppt
... conditions The low efficacy of these treatments suggested that RNA in these complexes was not readily accessible to the action of nucleases On the other hand, the addition of high doses of the nuclease ... enzymes share 28% identity and 48% similarity with each other [28] Moreover, the amino acid sequence deduced from the G cydonium cDNA shares only 18% identity and 39% similarity with the mouse ... Considering the long evolutionary distance between sponges and vertebrate lineages, the elucidation of the function of the 2-5A synthetase in these invertebrates, particularly in the innate immune...
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Báo cáo Y học: Heterologous expression and folding analysis of a b-tubulin isotype from the Antarctic ciliate Euplotes focardii ppt
... in the GenBank database By contrast, b-T3 and b-T4 appeared quite divergent, as the percentage of identity of both isotypes compared to the Euplotes consensus sequence is 86% (S Pucciarelli and ... stabilize folded b-T1 These results support the hypothesis that the CCT-mediated folding evolved early in the eukaryotic lineage 150) Each suspension was centrifuged at 14 100 g and the supernatant ... two intense bands in the lane containing the E focardii b-T1 folding reaction (empty arrowheads) The upper band corresponds to the b-T1/CCT complex This band is also observed in the b5 tubulin...
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báo cáo hóa học: " Can we derive an ''''exchange rate'''' between descriptive and preference-based outcome measures for stroke? Results from the transfer to utility (TTU) technique" doc
... correspondence between the coverage of the SF-36 and the AQoL than between the SF-36 and other preference-based measures such as the EQ5D, HUI2/3 or the QWB Hawthorne, Richardson and Day [13] concluded ... in the design of the study and interpretation of results, and suggested edits and revisions to the manuscript JS contributed to the acquisition and interpretation of the data, participated in the ... interactions and second-order terms in the case of the SF-36, and on index scores plus second-order terms in the case of the NIHSS and Barthel algorithms For all algorithms, we retained interaction and...
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báo cáo hóa học: " Development and validation of a preference based measure derived from the Cambridge Pulmonary Hypertension Outcome Review (CAMPHOR) for use in cost utility analyses" doc
... designed and managed the study, identified the items for the valuation exercise and wrote the manuscript JR designed and managed the valuation survey, conducted analysis and reported on the valuation ... indicating that the model is a good fit for the data For the random effects model, the results were similar in that all the coefficients had the expected negative sign but differed from the mean level ... is valued on the same scale using the same variant of the same valuation technique, as was the case for the CAMPHOR and EQ-5D models, then the valuations should be comparable [25] The valuation...
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Báo cáo lâm nghiệp: "Effect of contrasting water supply on the diameter growth of Norway spruce and aspen in mixed stands: a case study from the southern Russian taiga" pot
... spruce and aspen trees in certain different proportions and with admixture of some other deciduous species are typical in the region of the southern European taiga The area of the southern European ... the current day and the day of the first measurement in the growing season, S(t) is the stand basal area (in m2 ha–1), k and m are numbers of species and DBH classes, nij is the stocking density ... forest (at the same elevation as previous and at place which was 0.4 m higher), and the last hole was bored at the highest point of the plot 0.9 m above the well level The depth of the last hole...
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Báo cáo y học: "Lack of association between mannose-binding lectin gene polymorphisms and juvenile idiopathic arthritis in a Han population from the Hubei province of China" docx
... years) and the mean disease duration was 26.2 months (range, 7–60 months) The gender distributions in the group of patients with JIA and the control group were not significantly different All the ... minute and extension at 72°C for minute; and a final elongation at 72°C for minutes The PCR products were digested with the restriction enzymes BanI and MboII for codons 54 and 57, respectively The ... have a role in the early diagnosis of the subgroups of JIA Competing interests 15 16 17 The authors declare that they have no competing interests 18 Authors' contributions MK prepared the manuscript,...
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Báo cáo y học: "Validation of the International Classification of Functioning, Disability and Health (ICF) Core Set for rheumatoid arthritis from the patient perspective using focus group" pdf
... by the patients at a higher level of specification than the 2nd level of the ICF Some of these more specific categories are included in the Comprehensive ICF Core Set for RA, and some are not ... design and accompanied the study implementation EA and BK shared the focus groups as assistants and undertook the task of linking the qualitative data to the ICF GS was responsible for the overall ... categories from the component Body Structures were reported in the open and the ICF-based approach, respectively Accuracy of the analysis The kappa coefficient for the agreement between the two...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ phần 3 giới thiệu nguyên liệu