characteristics of property plant and equipment not directly used in operating activities indicating the carrying amount and accumulated depreciation and impairment

ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt

Ngày tải lên : 17/03/2014, 14:20

... 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 ... CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT DEFINITIONS 17 Property, plant, and equipment 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 in the ordinary course of operations; and - they have been acquired or constructed with the intention of being used, or being available...

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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx

Ngày tải lên : 23/03/2014, 03:20

... CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT DEFINITIONS 17 Property, plant, and equipment 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 in the 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 of the lease term falls within the last 25 percent of the total estimated economic life of the leased property STANDARDS AND CATEGORIES 21 The following...

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slide property, plant and equipment ias 16

Ngày tải lên : 23/11/2014, 12:32

...  23 The entity must allocate the CU600,000 initially recognised to the three components of the machine However, fixed parts and the foundation may be grouped together in determining the depreciation ... 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 and the building on the basis of the relative fair values of the two assets The land use right is accounted...

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Báo cáo hóa học: " Molecular and macromolecular alterations of recombinant adenoviral vectors do not resolve changes in hepatic drug metabolism during infection" potx

Ngày tải lên : 20/06/2014, 01:20

... and another containing murine erythropoietin [10], further support the hypothesis that changes in the expression and function of CYP2C11 correlates with the immunogenicity of the vector and the ... factor of 3.8, and 4.6 respectively by each of the viruses included in this study These pathways are of particular interest in the 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 of the vectors included...

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Báo cáo hóa học: " Characteristics of functionalized nanohydroxyapatite and internalization by human epithelial cell" pdf

Ngày tải lên : 20/06/2014, 22:20

... 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 and the hidden mechanism of the surface electronic charge status DNA binding of Arg-Eu-HAP Due to arginine-functionalized ... contributed in interpretation of data and revision of the manuscript All the authors have given final approval of the version to be published Competing interests The authors declare that they have...

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Scientific report: "Characteristics of poultry systems and cost analysis - the benefits of vaccination campaigns HPAI prevention in livestock systems in Long An Province" pptx

Ngày tải lên : 06/08/2014, 18:22

... allow the characterization of the poultry production (sub-) systems, the scale of breeding and the realisation of the cost-benefit analysis of the mass vaccination campaign against H5N1 in these ... Saving in the 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 of the ... subsidised The production costs are not accounted for in the calculation and punctual calculation is based on the value of the flocks at the time of the interview The results on the table show that the...

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báo cáo khoa học: "Instrument development, data collection, and characteristics of practices, staff, and measures in the Improving Quality of Care in Diabetes (iQuaD) Study" pptx

Ngày tải lên : 10/08/2014, 10:23

... the clinical management behaviours of individual clinicians and the organisations they work in In the United Kingdom, patients are managed by the integrated activities of clinical and non-clinical ... review of the use of theory in the design of guideline dissemination and implementation strategies and interpretation of the 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 in the present study, by indicating whether they ‘would...

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Báo cáo y học: "Transcription phase, protein characteristics of DEV UL45 and prokaryotic expression, antibody preparation of the UL45 des-transmembrane domain" potx

Ngày tải lên : 12/08/2014, 01:21

... between the hydrophilic grouping of proteins and water, the situation of the 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 of the recombinant protein, expression conditions including the temperatures, concentrations of IPTG and durations of induction were optimized The UL45Δ...

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Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 3

Ngày tải lên : 14/09/2015, 17:43

... by the ease of the constituent polymer to dissolve in the cross-linking medium and the 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 of the matrix In contrast to the other cross-linked ... for varying degrees of cross-linking in the 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...

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Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 2

Ngày tải lên : 14/09/2015, 17:44

... assist in the control of the interaction between Ca2+ and alginate with the use of more appropriate cross-linking techniques C Mechanisms of external and internal cross-linking of the alginate ... cross-linking studies to maintain similarity in the source of Ca2+ used and minimize experimental variability C1.1.2 Amount of 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 of the literature showed that the media used...

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Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 1

Ngày tải lên : 14/09/2015, 17:45

... study, the tensile strength and the elastic modulus of the alginate matrix increased after cross-linking, indicating that cross-linking increased the mechanical strength and stiffness of the matrix ... sodium alginate and the Ca2+ content, indicating a strong influence of the polymer viscosity on the extent of cross-linking in the 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 of the influence of crosslinking for each type of sodium alginate used In...

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lexical and morphological characteristics of english documents on information technology with implications in teaching esp at utehy

Ngày tải lên : 25/12/2015, 17:24

... check The raters' task was to assess the degree of specificity of the meaning of the words in the text to the field of information technology The first step of the check was the training of the invited ... coldest) These syntactic features not change the part of speech of the word and not change the underlying meaning of the 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 property of the word‖ It can stand on its own 8 In short, basing on Lyons (1996) and...

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Báo cáo y học: " Presence and utility of IgA-class antibodies to cyclic citrullinated peptides in early rheumatoid arthritis: the Swedish TIRA project" docx

Ngày tải lên : 09/08/2014, 10:23

... 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 in the antibody ... the tough cutoff limit applied in the present study The finding that a positive test in the 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 in the conception and design, acquisition of data, analysis and interpretation...

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Báo cáo y học: " Massively multiplayer online role-playing games: comparing characteristics of addict vs non-addict online recruited gamers in a French adult population" ppsx

Ngày tải lên : 11/08/2014, 15:22

... online video games, particularly on the different aspects of online gaming, the characteristics of adult gamers and their addiction level Previous studies mainly focused on the demographics of ... scales The first part of the 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 in the following dimensions: social life, Internet and online gaming, emotional changes and health impairment Firstly, considering social life since online gaming onset...

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Báo cáo khoa học: "Drotrecogin alfa (activated) should not be used in patients with severe sepsis and low risk for death" pdf

Ngày tải lên : 13/08/2014, 03:20

... sepsis, and in patients receiving lowdose heparin [3] In the 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 in the DrotAA group both during the infusion (2.4% vs 1.2%, P=0.02) and in the 28-day study...

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$báo cáo hóa học:" Treatment of refractory hip pain with sodium hyaluronate (Hyalgan©) in a patient with the Marshall-Smith Syndrome: A case report" pot$

báo cáo hóa học:" Treatment of refractory hip pain with sodium hyaluronate (Hyalgan©) in a patient with the Marshall-Smith Syndrome: A case report" pot

Ngày tải lên : 20/06/2014, 04:20

... 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 in the 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 of the patient for publication of this case report and accompanying images A copy of the...

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$báo cáo hóa học:" Treatment of refractory hip pain with sodium hyaluronate (Hyalgan©) in a patient with the Marshall-Smith Syndrome: A case report" ppt$

báo cáo hóa học:" Treatment of refractory hip pain with sodium hyaluronate (Hyalgan©) in a patient with the Marshall-Smith Syndrome: A case report" ppt

Ngày tải lên : 20/06/2014, 07:20

... 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 in the 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 of the patient for publication of this case report and accompanying images A copy of the...

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báo cáo hóa học:" Development of a patient reported outcome measure for fatigue in Motor Neurone Disease: The Neurological Fatigue Index (NFI-MND)." pot

Ngày tải lên : 20/06/2014, 15:20

... of data and editing and in the primary grant holder All authors read and approved of the finalised version of this manuscript Acknowledgements and funding Research nurses involved in the 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, and the final summary scale, are given in Table Energy Subscale Initial fit of the 15 items to the Rasch model was poor, with person and item means exceeding the...

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Colloquial language used in speaking classes by the English major sudents of Foreign Language Faculty - Thai Nguyen University= Ngôn ngữ thông tục được sử dụng

Ngày tải lên : 28/03/2015, 09:36

... activities mainly focused on the authenticity of the materials and the learning situations, the notion of appropriateness in English communications and the teaching of social parameters in the speaking ... grandma = grandmother, grandpa = grandfather, etc Weinstein (2001, p.15) says, in speech, people take shortcuts However, there is not the 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 in the classroom setting...

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Báo cáo khoa học: Genome-wide analysis of clustering patterns and ﬂanking characteristics for plant microRNA genes doc

Ngày tải lên : 28/03/2014, 23:20

... clustering patterns in the four plant species Prediction of the core promoter of the plant miRNA gene The core promoter of the class II promoter, including the TSS and the TATA-box, in the upstream ... transcriptional regulation and processing of plant miRNAs, including the miRNAs located in the intergenic area and in the 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 in the protein-coding genes of most of the intergenic miRNAs [10–12] Furthermore,...

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