recognition property plant and equipment shall be carried at purchase price or production cost less accumulated depreciation and any accumulated impairment
ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt
... previously recorded depreciation or amortization 36 Depreciation expense shall be accumulated in a contra asset [SEE NOTE 43] account -accumulated depreciation Amortization expense shall be accumulated ... (i.e., deflating current costs to costs at the time of acquisition by general price index) 41 Accumulated depreciation/ amortization shall be recorded based on the estimated cost and the number of ... cost, associated accumulated depreciation, and book value by major class; - the estimated useful lives for each major class; - the method(s) of depreciation for each major class; - capitalization...
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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx
... (i.e., deflating current costs to costs at the time of acquisition by general price index) 41 Accumulated depreciation/ amortization shall be recorded based on the estimated cost and the number of ... change shall be accounted for in the period of the change and future periods No adjustments shall be made to previously recorded depreciation or amortization 36 Depreciation expense shall be accumulated ... cleanup costs shall be allocated to operating periods benefiting from operations of the general PP&E This allocation shall be based on a systematic and rational method For example, the estimated cost...
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slide property, plant and equipment ias 16
... accumulated impairment losses Revaluation Model (RM): PP&E are carried after acquisition at fair value at date of revaluation, less any accumulated depreciation and impairment losses after revaluation ... land, office equipment, machinery, buildings 15 IAS 16 - Measurement after Recognition Cost Model (CM): PP&E are carried after acquisition at cost, less accumulated depreciation and accumulated ... as property, plant and equipment IAS 16 - Objective and Scope IAS 16 objective: standards for the recognition and derecognition of PP&E assets, measurement at and after acquisition, and...
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Báo cáo khoa học: Methylene analogues of adenosine 5¢-tetraphosphate Their chemical synthesis and recognition by human and plant mononucleoside tetraphosphatases and dinucleoside tetraphosphatases pot
... substrates and ⁄ or inhibitors of three enzymes that hydrolyse the pyrophosphate bond between the c- and d-phosphates of p4A and second, as inhibitors of two types of Ap4A hydrolase, for which ... of intermediate ADP and ATP analogues followed standard methods Their conversion into p4A analogues called for condensation with phosphate (for ATP analogues), or with pyrophosphate or a methylenebisphosphonate ... that catalyse transfer of a phosphate residue from a phosphate donor to ATP (e.g the muscle adenylate kinase) [17] The second category of enzymes includes those able to transfer adenylate or...
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Báo cáo y học: " And the second shall be first" ppsx
... thoughtful, more useful, and is essential to the scientific process of validation and self-correction? I think that’s the real lesson of the unfortunate events at Scripps And it’s a lesson that all ... this beast I have sat on postdoctoral fellowship panels and listened to people say of candidate X: “She has published five papers from her graduate work, two in Nature and one in Cell”, as if that ... others, it may be too much to expect that technical errors can be caught reliably, but that isn’t the best criterion to use for the correctness of a protein structure anyway As my Brandeis colleague...
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Tài liệu Báo cáo khoa học: Novel aspects of heat shock factors: DNA recognition, chromatin modulation and gene expression ppt
... converts it to an active form As hyperphosphorylation is not required for activation at HSEs containing four or more repeats, a similar conformational change may be mediated by trimer–trimer interactions ... noteworthy that the ncRNA heat shock RNA-1 (HSR1) is an important regulator for heat-induced HSF1 trimerization and HSP expression [76] A global deacetylation of core histones is associated with ... activation domains at the amino- and carboxy-termini are required for the transient and sustained heat shock responses, respectively [30] Phosphorylation of HSF, regulated by heat and oxidative...
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PROPERTY RIGHTS AND NATURAL RESOURCES docx
... Factors that Shape the Relationship between the Private and Public Functions of Property 137 (c) Moral Factors that Shape the Relationship between the Private and Public Functions of Property ... 616 .85 Attorney-General v Chambers (1854) De GM & G 206 186 Attorney-General for British Colombia v Attorney-General for Canada [1914] AC 153 .339 Attorney-General for the Dominion ... sovereignty and property operate at different levels and in different ways: sovereignty is about rules between States and property is about rules between individuals As a result the treatment of property...
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Báo cáo Y học: A novel DNA repair enzyme containing RNA recognition, G-patch and specific splicing factor 45-like motifs in the protozoan parasite Toxoplasma gondii potx
... performed in darkness and the plates were then incubated overnight at 30 °C Database searches and sequence analysis Searches within nonredundant databases were performed using PSI-BLAST [18] at ... were plated onto Luria–Bertani plates containing 0.1 lgÆmL)1 of DNA-damaging agent mitomycin C (MMC) and incubated at 30 °C for days The transformed E coli RuvC/RecG-deficient N3398 strain and AB1157 ... Primers were as follows: a-tubulin 5¢-ATGAGAG AGGTTATCAGCATC-3¢ and 5¢-TTAGTACTCGTCAC CATAGCC-3¢; for TgDRE, 34S13 sens: 5¢-ATGCTGGA CTCTCTCTACGGGGAT-3¢ and 34AS15 antisens: 5¢-TT AGTCGAGGGGTTTGTCTGC-3¢...
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No Trespassing Authorship, Intellectual Property Rights, and the Boundaries of Globalization docx
... reproduction, and copy enables interesting correspondences between technological innovation, textual categorization, and regulatory frameworks Under the influx of globalization, intellectual property ... articulation that decides how things shall be done and how relationships and frameworks should be shaped, and it is continuously reworked on a borderline of interplay between states and markets ... invitation leading up to that visit, I am deeply grateful to Professor Lawrence Grossberg at the University Program in Cultural Studies and Professor Joanne Card Marshall at the School of Information...
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INTELLECTUAL PROPERTY RIGHTS AND BIODIVERSITY CONSERVATION pptx
... essential that human-generated information be regulated on a global basis if there are to be incentives to create it This is because information is usually incorporated within the products created from ... systems should be 'informational property right systems' The investment in any form of asset that generates useful information must be compensated, otherwise there will be inadequate incentives ... societies to regulate the production of information and ask why the system is not operated more inclusively as 'informational property rights', rather than the more restrictive 'intellectual property...
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Báo cáo khoa học: "Unsupervised Recognition of Literal and Non-Literal Use of Idiomatic Expressions" potx
... functional or situational association, as between fire and coal in (3) or between ice and water in example (1) Likewise we also need to model relations between non-nouns, for instance between spill and ... larger database than any compiled corpus, which makes it much more likely that we can find information about the concepts we are looking for (thus alleviating data sparseness) The information is ... building algorithm used, a word is placed in a chain if it is related to one other word in the chain or to all of them The latter strategy is more conservative and tends to lead to shorter but more reliable...
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Law, Property Rights, and Air Pollution pptx
... sovereign And then he is back to normative law Modern variants of positive legal theory state that the law should be what the legislators say it is But what principles are to guide the legislators? And ... overt initiations of crimes or torts according to libertaria n theory Every statute or administrative rule is therefore illegitimate and itself invasive and a criminal interference with the property ... proof in any particular case? And what criterion or standard of proof should be satisfied? The basic libertarian principle is that everyone should be allowed to whatever he or she is doing unless...
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A marketing science perspective on recognition-based heuristics (and the fast-and-frugal paradigm) ppt
... can be ecologically rational They are more likely rational and more likely to be observed as decision rules for products that are low cost and not vary on many aspects They are less likely to be ... laboratory Brand plans for advertising and other communications provide data with which to estimate aw While practice is not univocal, it is more likely that awareness is an analog that is related ... strategies that did more than increase brand recognition; USAM needed marketing strategies that made it cost- effective for the consumer to obtain the information needed to evaluate a USAM brand Using...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
... authority to obligate or bind KPMG International or any other member irm, nor does KPMG International have any such authority to obligate or bind any member irm, in any manner whatsoever The information ... translated at the spot rate); and amortised cost in the functional currency (being the amortised cost in the foreign currency translated at the spot rate) Example – Accounting for available-for-sale ... partners, or joint venturers No member irm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any other member irm, nor does KPMG International have any...
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Báo cáo khoa học: Role of phosphorylation in p53 acetylation and PAb421 epitope recognition in baculoviral and mammalian expressed proteins pdf
... K373/K382Ac 10 11 12 13 Fig Phosphorylation status at S15 and acetylation status at K373 and K382 of murine wild-type p53 and p53 proteins mutated at specific phosphorylation sites expressed in insect ... Phosphorylation and acetylation cascades have many aspects in common and are linked in the regulation and function of p53 [4,5,22] The interplay between phosphorylation and acetylation of p53 at ... (Fig 1) and we conclude that S376 may be structurally important for acetylation to occur at K382 in the native p53 protein A different picture of p53 acetylation is evident for phosphorylation...
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chemical engineering design principles, practice and economics of plant and process design
... part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, ... States, the government organization responsible for coordinating information on standards is the National Bureau of Standards; standards are issued by federal, state, and various commercial organizations ... the prices used for feeds, raw materials, and energy, and also to estimates of project capital cost These costs and prices are forecasts or estimates and are usually subject to substantial error...
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(ebook) crc press - pattern recognition in speech and language processing 2003
... Classication Error (MCE) Approach in Pattern Recognition Wu Chou Minimum Bayes-Risk Methods in Automatic Speech Recognition í Vaibhava Goel Ê and William Byrneí Ê A Decision Theoretic Formulation for ... Automatic Speech Recognition Qiang Huo Speech Pattern Recognition using Neural Networks Shigeru Katagiri Large Vocabulary Speech Recognition Based on Statistical Methods Jean-Luc Gauvain and Lori ... Machine Translation Using Statistical Modeling Herman Ney, and F J Och 12 Modeling Topics for Detection and Tracking James Allan Minimum Classication Error (MCE) Approach in Pattern Recognition...
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2d object detection and recognition models, algorithms, and networks
... Blanchard who have been supportive and stimulating collaborators I am grateful to the Department of Statistics at the University of Chicago for being so supportive over the past ten years, and to the ... generators The generators and the bonds are labeled with variables that define the deformation of the template In addition, a statistical model of the image data, given a particular deformation ... Corporation and was printed and bound in the United States of America Library of Congress Cataloging-in-Publication Data Amit, Yali 2D object detection and recognition : models, algorithms, and...
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Báo cáo sinh học: " Replicative homeostasis II: Influence of polymerase fidelity on RNA virus quasispecies biology: Implications for immune recognition, viral autoimmunity and other "virus receptor" diseases" pot
... Sophie J Coleman, and sons Matt and Tim, for everything important, my parents Dick and Janet for extraordinary opportunity, and some great physician-teachers – that most noble vocation – of the ... variant RNA and protein frequencies will be normally distributed and the standard deviation (SD, σ) – insofar as 'normal' or 'standard' can be applied to a hyperdimensional space – of that distribution ... evolutionary strategy that will only be sustained on a geological timescale if new polymorphisms confer survival benefits to organisms that exceeds the risks and metabolic costs of generating and sustaining...
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báo cáo hóa học:" Replicative homeostasis II: Influence of polymerase fidelity on RNA virus quasispecies biology: Implications for immune recognition, viral autoimmunity and other "virus receptor" diseases" doc
... Sophie J Coleman, and sons Matt and Tim, for everything important, my parents Dick and Janet for extraordinary opportunity, and some great physician-teachers – that most noble vocation – of the ... variant RNA and protein frequencies will be normally distributed and the standard deviation (SD, σ) – insofar as 'normal' or 'standard' can be applied to a hyperdimensional space – of that distribution ... evolutionary strategy that will only be sustained on a geological timescale if new polymorphisms confer survival benefits to organisms that exceeds the risks and metabolic costs of generating and sustaining...
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