... using the exchange rate at the date ofthe acquisition. 60 All other changes resulting from the application of this Standard shall be accounted for in accordance with the requirements of IAS ... occur between the different dates. In such a case, the assets and liabilities of the foreign operation are translated at the exchange rate at the end ofthe reporting period ofthe foreign operation. ... in the functional currency, by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date ofthe transaction. 22 The...
... support the Mekong River Delta in adapting to the growing impacts of climate change. At this point in time, however, whether these efforts can prevent either mass migrations of refugees from the ... adapt to climate change. The realities of climate change Climate change is more than a threat; it’s a reality for millions of people in Vietnam. The impacts of climate change are already ... because ofthe intensified drought, the saline water coming in, as well as the stormy weather. They’ve all had a very negative effect on agriculture and as a result on the income ofthe farmers”....
... to follow the same rules as the rest ofthe market. If there is a demand for their music or sculpture, then they will be rich. Secondly, politicians generally do not have good taste. They will ... or diplomatic reasons. They want to maintain a relationship of dependency with the recipient, or simply to influence the government and direction ofthe country. A further reason why many countries ... reasons. The donors may want to control the supply of commodities such as oil, water, or Telecommuting: will it changethe world? Telecommuting will have major effects in the worlds of work...
... B1. However, the differences in total inundated area between the four phases for the period from 2020 to 2100 would not be dramatic and the rate of increasing in the extent ofthe inundated ... on Climate Change, The Physical Basis of Climate Change, 2007. [2] Nguyen Huu Nhan, The verifying result of HydroGIS model at meteorological and hydrological stations in the Southern Vietnam, ... effects of climate change. Without impact of sea level rise due to climate change, the main reason of flooding is flow tides in combination with high river discharge. Therefore, the inundated...
... off as it was before climate change. They can choose to do nothing—to suffer (or enjoy the benefits from) the full impact of climate change. Or they can decide to adapt to the level where the ... with climate change. The difference between these two worlds entails a series of actions to adapt to the new world conditions. And the costs of these additional actions are the costs of adapting ... all other sectors. Then estimating the size ofthe adaptation deficit requires estimating the degree of government underspending in climate-sensitive areas relative to all other areas of the...
... having access to the experience and advice ofthe Royal Bank of Scotland will be of great assistance to us.”28 “Our track record and expertise in the sector make us the bank of choice for ... transferred. Another way of counting RBS’ embedded emissions is to allocate the emissions expected across the lifetime of a project to the year in which RBS decided to finance the project, when the bank ... decades of high carbon emissions. Without a change in direction for the dollars and pounds flowing into fossil fuels, the energy framework ofthe 21st century will remain that of the 20th....
... example,“degree of readiness to change is a determinant within the transtheoretical, or stages of change, model. Examples of determinants from other theories/models include locus of control, ... forth that the audience will obtain from the desired behavior change. Benefits are what you offer to the audience in exchange for the new behavior and can be thought of as “what’s in it for them.” ... grand-mothers as the appropriate source for the intervention. The grandmothers who participatedin formative research developed the chitterlings cleaning method for their peers. Having the grandmothers...
... and alters the expression ofthe twonuclear genome coded isoforms of CytOX V [10,32]. The regulation of genes CytOX5a and CytOX5b, coding for the two isofoms Va and Vb, parallels that of genes ... study therefore, we investigated how O2modulates the expression of mRNAs for CytOX subunits and also the catalytic activity ofthe enzyme complex. Our results showthat the levels of some ofthe ... hypoxia on the steadystate levels of nuclear genome encoded CytOX IV and VbmRNAs. There was no change in the levels of these mRNAsin macrophages at 6 h of hypoxia, the time point at whichthere...
... imple-mentation of these five processes that the true work of coaching takes place. The first of these components can be further elaborated by an examination of Table 1.2, which presents a summary of ... partnering for the mutual benefit of the executive and the organization • a focus on building the competence of both the executive and the organization • a continual emphasis on the integrity of each ... choose the ex-ecutive focus presented in the figure as the primary target ofthe consultation. These coaching activities would flow over into the other foci primarily as a way of helping the...
... 5A.Quantification ofthe proteolytic susceptibility of RNase A. To gain further insight into the changes of the proteolytic susceptibility of RNase A as a function of trifluoroethanol concentration, the proteolytic ... the content of secondary structure only after the disruption ofthe native tertiary structure of RNase A(Figs 2–4). Interestingly, the preservation ofthe tertiarystructure coincides with the ... determine whether the differences in the changes of the tertiary and secondary structures are reflected in the activity of RNase A, its activity towards cCMP was measured as afunction ofthe concentration...
... BloombergAcross the regionsUK institutions have issued the largest amount of climate-themed bonds, with 23% ofthe global total. France comes in second with 17%. Together, Europe accounts for 67% ofthe ... across the Climate EconomyBUILDINGS AND INDUSTRY The climate-themed bond universe is dominated by the transport and en-ergy sectors, which together make up 85% ofthe total. Beyond the climate-themed ... are now starting to tap the bond market to finance the expansion of renewable energy. In the climate-themed universe, the most notable project bond issuance was the partially-guaranteed...
... estimate of the yield ofthe underlying instruments atexpiration ofthe options; or, in other words, the market’s best estimate ofthe exercise-settlement value at expiration, that is, off the forward ... difference between the strike price and the exercise-settlement value. The profit would be the difference less the premium paid. Thismoney would be used to offset some of the loss in the bond portfolio.Exercise-settlement ... on the direction of interest rates.What are interest rate options? Interest Rate Options are options on the spotyield of U.S. Treasury securities. Available tomeet the investor’s needs are options...
... rate ofchange in the identity ofthe controlling shareholders: share unifications were not used as a mechanism to facilitate the sale ofthe firm and the minor reduction in the voting power of ... to the main sample of unifying firms, we also collect data for a control sample of 25 companies traded on the TASE that did not unify their dual-class shares by the end of 2000. Seven of these ... at the end ofthe calendar year preceding the unification, except for post-unification Q and voting power, which are calculated at the end ofthe unification year. For the control sample of...
... and leftout ofthe current-year calculation to give credit for the cost reduc-tion.)Even if there are no changes in the scope of services purchased, the nature ofthe performance of those services ... thought of as the product of the quantity ofthe service purchased and the price per “unit” ofthe ser-vice, so costs can be reduced either by receiving a better price or byreducing the quantity ... and technical services.They may not be available to other branches ofthe military, but theycould be useful for the Air Force.Alternatively, the Office ofthe Secretary of Defense, ProgramAnalysis...
... ofthe size of the adverse climate -change impacts in the worst-case scenarios. The ultimate concentration of greenhouse gases determines the trajectory for estimates ofthe social cost of ... essentially is the conceptual framework of this Review. The Review considers the economic costs ofthe impacts of climate change, and the costs and benefits of action to reduce the emissions of greenhouse ... comparison ofthe above estimates ofthe costs of mitigation with the high costs of inaction described from our first two methods (the aggregated and the disaggregated) of assessing the risks...