... president ofthe National Academy of Engineering. The Institute of Medicine was established in 1970 by the National Academy of Sciences to secure the services of eminent members of appropriate professions ... Engineering in providing services to the government, the public, and the scientific and engineering communities. The Council is administered jointly by both Academies and the Institute of Medicine. ... appropriate professions inthe examination of policy matters pertaining to the health ofthe public. The Institute acts under the responsibility given to the National Academy of Sciences by its congressional...
... made the song newer, brings the song back to the listener with the whole new style and the performance is completely like remaining the life for the song. The cover music in Vietnam is the kind of ... data:- Finding documents inthe Internet and magazine- Overview previous researches which have the same topic- Surveying in 100 students in National Economics University6. Overview ofthe outline:1) ... meanings. Whenaudience can understand the lyrics ofthe original song and they make comparison, they mainlyrecognize that major of covered songs are not as good as the original ones. Hence, they...
... as the economic depression hit towards the end ofthe 1930s, and the number of workers inthe estates fell. However they became more active again inthe 1950s. The fall ofthe French inthe ... traditions in using the forest and land as they had done since the time of their ancestors. The National Forest Meeting in 1989 raised the importance ofthe forest for the livelihood ofthe Lao ... some ofthe written contracts include the signatures ofthe local Lao officials. 4. State policy, international institutions and the promotion ofthe rubber industry The origins of the...
... at the end ofthe reporting period ofthe foreign operation. Adjustments are made for significant changes in exchange rates up to the end ofthe reporting period ofthe reporting entity in ... re-attribute the proportionate share ofthe cumulative amount ofthe exchange differences recognised in other comprehensive income to the non-controlling interests in that foreign operation. In any other ... Equipment. Whether the carrying amount is determined on the basis of historical cost or on the basis of fair value, if the amount is determined in a foreign currency it is then translated into the functional...
... major public health concern in the country. TB inthePhilippines ranked fifth inthe 10leading causes of death and fifth inthe 10 leading causes of illness, with an incidence reported to be 6.3 ... especially in immunocompromised indi-viduals and the elderly.TB inthe eye can manifest in a myriad of ways, and the definitive diagnosis can be daunting due to the dif-ficulty of getting ocular ... Asianstudy found increasing longevity of their population and the high rate of TB in their elderly as important factorscontributing to their persistent high rate of TB [17]. Oldage has indeed been...
... byincludinganappropri-ateemphasisofmatterparagraphifthedisclosureinthenancialstatementsisadequate.24Managementmayconsideritappropriatetomakedisclosuresinordertoreassureusersofthenancialstatementsabouttheentitysnancialpositioninthelightofthegeneraluncertainty.Suchdisclosuresmay,therefore,reectonlytheexistenceofgeneral,orsystemic,risk.Suchdisclosuresmaybeconsid-eredimportantandappropriateinthecircumstancestoensurethatthenancialpositionoftheentityisplacedinappropriatecontextgiventhegeneraleconomicconditionsandhowthoseconditionsmayaffecttheentity.However,thefactthatmanagementhasincludedsuchdisclosuresinthenancialstate-mentsdoesnotnecessarilymeanthatthereisamate-rialuncertaintythatwarrantsanemphasisofmatterparagraphinthenancialstatements.If,ontheotherhand,theuncertaintyarisesnotonlyasaresultofthesystemicpositionbutalsobecauseofcircumstancesspecictotheentity,itismorelikelythattheauditorwilljudgeittobematerial.Thedecisionastowhetheradiscloseduncertaintyisamaterialuncertaintyofthekindenvisagedbythisrequirement(andbyIAS125)isadifcultone.Asindicatedabove,amaterialuncertaintyexistswhenthemagnitudeofitspotentialimpactissuchthat ,in theauditorsjudgment,cleardisclosureofthenatureandimplicationsoftheuncertaintyisnecessaryforthepresentationofthenancialstatementsnottobemisleading.26AspartoftheIAASBsClarityproject,ISA570wasredraftedbutnotrevised.Aspartoftheredrafting ,the IAASBsoughttoclarifythemeaningofparagraph31oftheextantISAthatdescribeswhenamaterialuncertaintyexists.InISA570(Redrafted),thishasinsufcientlydrawntogethertoenabletheuserofthenancialstatementstoobtainanunderstandingoftheposition.Asineveryaudit,circumstancesmayarisethatrequiretheauditortomodifytheopinionintheauditorsreport(i.e.,byissuingaqualied,adverseoradisclaimerofopinion).22Theseare:ã ... the ISAsthatarerelevantto the engagement.1Background The goingconcernassumptionisafundamentalprinciple inthe preparation of nancialstatements.Under the goingconcernassumption,anentityisordinarilyviewedascontinuing in businessfor the foreseeablefuturewithneither the intentionnor the necessity of liquidation,ceasingtradingorseekingprotectionfromcreditorspursuanttolawsorregulations.Accordingly,unless the goingconcernassumptionisinappropriate inthe circumstances of the entity,assetsandliabilitiesarerecordedon the basisthat the entitywillbeabletorealizeitsassets,dischargeitsliabilities,andobtainrenancing(ifnecessary) inthe normalcourse of business. The assessment of anentity’sabilitytocontinueasagoingconcernis the responsibility ofthe entity’smanagement;and the appropriateness of management’suse ofthe goingconcernassumptionisamatterfor the auditortoconsideroneveryauditengagement.Somenancialreportingframeworkscontainanexplicitrequirementformanagementtomakeaspecicassessment ofthe entity’sabilitytocontinueasagoingconcern,andstandardsregardingmatterstobeconsideredanddisclosurestobemade in connectionwithgoingconcern.Forexample,withinInternationalFinancialReportingStandards(IFRS),InternationalAccountingStandard(IAS)1,“Presentation of FinancialStatements,”requiresmanagementtomakeanassessment of anentity’sabilitytocontinueasagoingconcern:“Whenpreparingnancialstatements,managementshallmakeanassessment of anentity’sabilitytocontinueasagoingconcern.Financialstatementsshallbepreparedonagoingconcernbasisunlessmanagementeitherintendstoliquidate the entityortoceasetrading,orhasnorealisticalternativebuttodoso.Whenmanagementisaware, in makingitsassessment, of materialuncertaintiesrelatedtoeventsorconditionsthatmaycastsignicantdoubtupon the entity’sabilitytocontinueasagoingconcern,thoseuncertaintiesshallbedisclosed.Whennancialstatementsarenotpreparedonagoingconcernbasis,thatfactshallbedisclosed,togetherwith the basisonwhich the nancialstatementsarepreparedand the reasonswhy the entityisnotregardedasagoingconcern. In assessingwhether the goingconcernassumptionisappropriate,managementtakesintoaccountallavailableinformationabout the future,whichisatleast,butisnotlimitedto,twelvemonthsfrom the balancesheetdate. The degree of considerationdependson the facts in eachcase.Whenanentityhasahistory of protableoperationsandreadyaccesstonancialresources,aconclusionthat the goingconcernbasis of accountingisappropriatemaybereachedwithoutdetailedanalysis. In othercases,managementmayneedtoconsiderawiderange of factorsrelatingtocurrentandexpectedprotability,debtrepaymentschedulesandpotentialsources of replacementnancingbeforeitcansatisfyitselfthat the goingconcernbasisisappropriate.”2 The detailedrequirementsregardingmanagement’sresponsibilitytoassess the entity’sabilitytocontinueasagoingconcernandrelatednancialstatementdisclosuresmayalsobesetout in laworregulation.Otherstandardsandguidancemayalsoberelevant,suchasthoserelatingtodisclosures of risksanduncertaintiesortosupplementarystatementssuchasmanagementdiscussionandanalysisorsimilar.Relevant ... the ISAsthatarerelevantto the engagement.1Background The goingconcernassumptionisafundamentalprinciple inthe preparation of nancialstatements.Under the goingconcernassumption,anentityisordinarilyviewedascontinuing in businessfor the foreseeablefuturewithneither the intentionnor the necessity of liquidation,ceasingtradingorseekingprotectionfromcreditorspursuanttolawsorregulations.Accordingly,unless the goingconcernassumptionisinappropriate inthe circumstances of the entity,assetsandliabilitiesarerecordedon the basisthat the entitywillbeabletorealizeitsassets,dischargeitsliabilities,andobtainrenancing(ifnecessary) inthe normalcourse of business. The assessment of anentity’sabilitytocontinueasagoingconcernis the responsibility ofthe entity’smanagement;and the appropriateness of management’suse ofthe goingconcernassumptionisamatterfor the auditortoconsideroneveryauditengagement.Somenancialreportingframeworkscontainanexplicitrequirementformanagementtomakeaspecicassessment ofthe entity’sabilitytocontinueasagoingconcern,andstandardsregardingmatterstobeconsideredanddisclosurestobemade in connectionwithgoingconcern.Forexample,withinInternationalFinancialReportingStandards(IFRS),InternationalAccountingStandard(IAS)1,“Presentation of FinancialStatements,”requiresmanagementtomakeanassessment of anentity’sabilitytocontinueasagoingconcern:“Whenpreparingnancialstatements,managementshallmakeanassessment of anentity’sabilitytocontinueasagoingconcern.Financialstatementsshallbepreparedonagoingconcernbasisunlessmanagementeitherintendstoliquidate the entityortoceasetrading,orhasnorealisticalternativebuttodoso.Whenmanagementisaware, in makingitsassessment, of materialuncertaintiesrelatedtoeventsorconditionsthatmaycastsignicantdoubtupon the entity’sabilitytocontinueasagoingconcern,thoseuncertaintiesshallbedisclosed.Whennancialstatementsarenotpreparedonagoingconcernbasis,thatfactshallbedisclosed,togetherwith the basisonwhich the nancialstatementsarepreparedand the reasonswhy the entityisnotregardedasagoingconcern. In assessingwhether the goingconcernassumptionisappropriate,managementtakesintoaccountallavailableinformationabout the future,whichisatleast,butisnotlimitedto,twelvemonthsfrom the balancesheetdate. The degree of considerationdependson the facts in eachcase.Whenanentityhasahistory of protableoperationsandreadyaccesstonancialresources,aconclusionthat the goingconcernbasis of accountingisappropriatemaybereachedwithoutdetailedanalysis. In othercases,managementmayneedtoconsiderawiderange of factorsrelatingtocurrentandexpectedprotability,debtrepaymentschedulesandpotentialsources of replacementnancingbeforeitcansatisfyitselfthat the goingconcernbasisisappropriate.”2 The detailedrequirementsregardingmanagement’sresponsibilitytoassess the entity’sabilitytocontinueasagoingconcernandrelatednancialstatementdisclosuresmayalsobesetout in laworregulation.Otherstandardsandguidancemayalsoberelevant,suchasthoserelatingtodisclosures of risksanduncertaintiesortosupplementarystatementssuchasmanagementdiscussionandanalysisorsimilar.Relevant...
... role ofthe land market is , . investigated using land sale data drawn from a 30-year period. The chapter begins withi summary ofthe hypotheses to be tested in the analysis. The interaction ... states, the relatively infertile . soils ofthe mdga contain around 90 per cent of their vital nutrients in the top 3 centimetres of a 10 centimetre soil profile, and 75 per cent in the ... the significant economic issues in mulga rangeland degradation in the context ofthe sustainability debate. The usefulness of dynamic optimisation techniques in identifymg the focus of...
... in years ofeconomic expansion on top ofthe needed to maintain the stock would allow the United States to retain the positive longrun effectsof immigration while minimizing the negative ... of each of those terms to the net immigration rate ie to thein low of working immigrants as percentage of initial employment inthe short and long run The estimated effects indicate the ... rates but they do increase productivity and hence average income This inding is consistent with the broad existing literature on the impact of immigration inthe United States Inthe short...
... Euro-Asiaticcontinental plate from the African) the remains ofthe palaeo-Alpine chain,part ofthe northern section ofthe peninsula - probably connected with the Sardinian-Corsican massif, and, further ... Apennine peaksand this also continued inthe Pliocene period, resulting inthe depositingat the feet ofthe chains of huge deposits of sand, gravel and clay. Therethen followed a phase of general ... descending from the Alps andflowing from the north into the Po, and the Arno and Tiber, flowingthrough central Italy into the Tyrrhenian. The other main tributaries of the Po are the Ticino,...
... factors as the date of measurement, representativeness of the sample, and scope of measurement. Differences in findings may be due to a confluence of factors inthe design of the studies, rather than ... cost of around $700 a year.Productivity costs In addition to direct medical costs of obesity, a number of more indirect costs are part ofthe overall economic impact of obesity. Of these, effects ... receipt of disability income. For men inthe NLSY, being obese raises the probability of receiving disability income by 6.92 percentage points, which is equivalent to losing 15.9 years of education....
... Because ofthe cost of parallel IT operations (i.e., cloud and non-cloud), the shorter the server migration schedule, the greater the economic benefits.These findings, in turn, lead to the following ... their costs of hosting systems in their own data centers, should be many times the original investment in this area.”2 The language inthe budget makes three key points: (1) up-front investment ... cloud economics. Our analysis indicated that the two most influential factors driving the economic benefits are (1) the reduction in hardware as a smaller number of virtualized servers in the...
... Arima, and Jerome Ming: thank you all. Inthe Philippines, I am grateful for the institutional support from the School of Economics at the University ofthe Philippines. I am most indebted to Emmanuel ... elites between these two state actors in order to trace their distinct and interacting interests, and examine how state institutions structure the interactions between them. The institutional ... have typically explained poor economic performances—as in the case ofthePhilippines under the Marcos regime, and Thailand during the 1997 Asian financial crisis in terms of graft and corruption...
... at the present, our data suggest that the contactor the assumption of BPA might increase theeffectsof aon-going treatment in humans, apart, of course, having effects on its own. Finally, the ... might consider the induction of apoptosis as an interesting anti-cancer action, on the other side we have to keep in mind that these effects mightalso be elicited in normal cells inthe different ... BPA effects have tobe considered independently of its ED action and mighthelp inthe understanding ofthe adverse effects caused in humans.AbbreviationsAKT: RAC-alpha serine/threonine-protein...
... determined by multiplying stridetime by the speed ofthe treadmill, and by then adding the (positive or negative) change inthe x-direction of the marker at the moment of heel strike relative to the ... main investigator ofthe study, analyzed the gait data and was involved in revising the manuscript. JFSdrafted the manuscript, was involved inthe design of the study and inthe data analysis. ... recruited partic-ipants ofthe LBP group and were involved inthe design of the study. PJB was involved in drafting and revising the manuscript.All authors read and approved the final manuscript.AppendixAcknowledgementsThe...