 because two different parties exchange assets and liabilities business transactions always have at least two effects on the components of the accounting equation the equation is always in balance when transactions are properly recorded

Two essays on the accounting treatment for information technology expenditures

Ngày tải lên : 01/06/2014, 14:04

... conceptualize the relationship that should exist between the components of IT business value and then proposes the capitalization of IT intangibles based on the culmination of this knowledge Production theory ... This paper initiates an investigation into the potential capitalization of the intangible component of IT by estimating the useful life and amortization rate estimates of intangible IT and then ... GAAP treatment of intangibles is not always consistent with investor valuation, often leading to decision irrelevant accounting information (Amir and Lev 1996) Second, the traditional accounting...

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IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

Ngày tải lên : 07/03/2014, 16:20

... initial application of IFRS The designation or revocation is made on the basis of the facts and circumstances that exist at the date of initial application and the revised classiication is applied ... that it mitigated an accounting mismatch if it no longer mitigates such a mismatch The designation and revocation is made on the basis of the facts and circumstances that exist at the date of initial ... deinition of equity in the inancial statements of the issuer Investments in instruments that not meet the deinition of equity in the inancial statements of the issuer are not eligible for the...

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Cambridge.University.Press.The.Works.of.Archimedes.Volume.1.The.Two.Books.On.the.Sphere.and.the.Cylinder.Translation.and.Commentary.May.2004.pdf

Ngày tải lên : 21/09/2012, 11:00

... traditions of mathematics, that the logic of representation is in fact simple and coherent Diagrams, largely speaking, provide a schematic representation of the pattern of conﬁguration holding in the ... engaged in mathematics – to examine them Farewell The word “itself ” distinguishes this clause, on the relation between the volumes, from the next one, on the relation between the surfaces In other ... direction and either one of them is wholly contained by the other and by the straight having the same limits as itself, or some is contained, and some it has common; and the contained is...

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Globalization and its effects on the development of educational service in Vietnam

Ngày tải lên : 23/04/2013, 11:16

... countries The growing internationalisation of business education can help the spread of best practice techniques and internationally recognised standards in business education International education ... education and training We will distinguish between schooling, vocational training and tertiary education (UNESCO, 2003) in the national context, and foreign education in the international context: ... migration on the supply and demand for education Chart ** shows the main links that we need to assess for the effects of emigration on ‘sending’ countries: effects of emigration on the education...

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Tài liệu Báo cáo khoa học: Temperature and phosphate effects on allosteric phenomena of phosphofructokinase from a hibernating ground squirrel (Spermophilus lateralis) pptx

Ngày tải lên : 19/02/2014, 16:20

... [1,3,4] In hibernators, the acidotic conditions found in muscle during hibernation can lead to an increase in histidine protonation and these effects may be translated into alterations in enzyme kinetics ... temperature so that the pH at °C was 7.5 and the pH at 37 °C was 7.2 The concentration of F6P was held at 0.5 mM All other assay conditions are detailed in the Materials and methods Data are means ... becoming inhibitory at temperatures less than 29 °C A comparison of the two relationships indicate that the decrease in maximal activity associated with phosphate is independent of Q10 effects Interestingly,...

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Age- and sex-related effects on the neuroanatomy of healthy elderly pdf

Ngày tải lên : 05/03/2014, 21:20

... separates two MRI examinations of a longitudinal study, higher age-related effects on brain atrophy rates are found in longitudinal analysis as compared to cross-sectional ones rate of brain tissue ... reports state that the rate of atrophy is significant for WM only), we believe that the use of different segmentation procedure could be at the origin of these discrepant findings First, note that Guttmann ... effect on brain atrophy on the same sample, what seems contradictory with their findings concerning the CSF and may indicate a problem in volume estimation that could possibly originate from the...

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Justification Effects on Consumer Choice of Hedonic and Utilitarian Goods pdf

Ngày tải lên : 07/03/2014, 10:20

... choice when the need for justification is absent, or at least diminished The presentation of the two alternatives simultaneously and the task of choosing one of the two remain unchanged from the ... likely in the former case can be more easily justified if they paid in time and not in money Because of the distinct intrinsic characteristics of time versus money, the valuation of money is relatively ... make the ratio of the two measures undefined Disregarding all observations in which the value of the denominator is zero can discard some potentially worthwhile information Suppose the ratio is...

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Báo cáo khoa học: Spectroscopic and kinetic properties of the horseradish peroxidase mutant T171S Evidence for selective effects on the reduced state of the enzyme potx

Ngày tải lên : 07/03/2014, 21:20

... disposition of the proximal His and Asp residues, affecting the imidazolate character of the His, but also by the formation of a LS species The latter indicating the probable binding of His42 to the haem ... acid of concentration L, binding to a total protein concentration P, was determined, while allowing the remaining Kd and maximum absorbance change at saturation (A1) to oat Resonance Raman and ... the strong H-bond between the proximal His and Asp residues that is weakened at alkaline pH Therefore, on the basis of their sensitivity to pH, the bands at 220 and 247 cm)1 are assigned to two...

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Dry mouth and its effects on the oral health of elderly people pptx

Ngày tải lên : 14/03/2014, 20:20

... the tongue of a patient with salivary hypofunction and xerostomia atitis usually is diagnosed on the basis of clinical findings, although microscopy can confirm the clinical diagnosis via the ... erythema of the underlying tissues and/ or a burning sensation of the tongue or other intraoral soft tissues (Figure 2) Fungus-associated denture stom18S JADA, Vol 138 The first step in treating ... neuropathy, vasculitis and disorders of the skin, thyroid gland, urogenital system and respiratory and gastrointestinal tracts Most serious is the estimated 44-fold increase in the prevalence of...

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Báo cáo khoa học: ATP-binding domain of heat shock protein 70 is essential for its effects on the inhibition of the release of the second mitochondria-derived activator of caspase and apoptosis in C2C12 cells potx

Ngày tải lên : 16/03/2014, 01:20

... Fig ATP-binding domain of HSP70 is essential for the inhibition of H2O2-induced activation of caspases-9 and -3 and apoptosis (A) The effects of HSP70 and its deletion mutant proteins on the ... apoptosis in vitro [28] Furthermore, the ATP-binding domain of HSP70 is critical for sequestering AIF in the cytosol [29] In the present study, we demonstrated that the ATP-binding domain of HSP70 ... caspase activation Such a mechanism is independent of the interaction of HSP70 with Smac but requires the ATP-binding domain of the protein However, it ATP-binding domain of HSP70 inhibits Smac...

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thermal treatment effects on the material and gas-sensing properties of room-temperaturetungstenoxidenanorodsensors

Ngày tải lên : 20/03/2014, 13:11

... reﬂections cannot be used solely to determine whether the crystalline structure is triclinic or monoclinic, since their position and relative intensity is very similar On the other hand, the intensity ... the deconvolution of W 4f XPS peaks, i.e the binding energy of the W 4f7/2 , FWHM and relative contribution of the two oxidation states All the samples exhibit identical binding energies of around ... ◦ C Judging from the relative W5+ populations, the oxidation process can be activated more easily in the O2 -containing ambient conditions 3.2 Thermal treatment effects on the gas-sensing properties...

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Marijuana Effects on the Endocrine and Reproductive Systems pptx

Ngày tải lên : 22/03/2014, 12:20

... covered in the chapter by Morishima in this volume An examination of the influence of cannabinoids on chromosomal proteins indicates that the relative composition of both histones and nonhistone ... in obtaining data on the effect of marijuana on human reproductive systems, but Dr Mendelson reported on the available data and on his own considerable work in this area In his study of the effects ... and 2, 1983, in Rockville, Maryland The conference was sponsored by the Office of Science and the Division of Preclinical Research, National Institute on Drug Abuse COPYRIGHT STATUS The National...

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Báo cáo khoa học: Temperature and salts effects on the peptidase activities of the recombinant metallooligopeptidases neurolysin and thimet oligopeptidase pdf

Ngày tải lên : 23/03/2014, 21:21

... Val position in order to verify the inuence of the nature of the amino acid at this position on determination of the cleavage sites and on the amount of their hydrolysis This series of peptides ... reaction rates by neurolysisn and TOP on concentration and chemical nature of salts The dependence of the rate constants according to the concentration and the chemical nature of salts were determined ... Inuence of the NaCl on TOP and neurolysin activities The inuence of NaCl concentration on kcat/Km values of TOP and neurolysin activities on the peptides containing Ala, Val, Asp and Ile at the...

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Báo cáo Y học:Association of the thyrotropin receptor with calnexin, calreticulin and BiP Effects on the maturation of the receptor docx

Ngày tải lên : 31/03/2014, 08:20

... CNX and CRT We then attempted to determine the effects of these interactions on the maturation of the receptor CNX is an integral membrane protein, and CRT, a soluble luminal protein Both are ... chaperones, but the effects of these interactions on the maturation of these receptors have not yet been determined In the present study, it was established that interactions between TSHR and CNX and/ or ... level These data suggest that BiP has a negative effect on the folding of TSHR The interaction of this receptor with BiP leads to an increase in the degradation of TSHR and also to a decrease in the...

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evaluation of shape and size effects on optical properties of zno pigment

Ngày tải lên : 06/05/2014, 13:23

... pigment The representative isotherm of the ZnO pigment is shown in Fig The N2 isotherm plot belongs to the type IV isotherm in the Brunauer classiﬁcation [21] A hysteresis loop observed at higher ... Mie scattering theory that as the pigment particle diameter approaches approximately one-half that of the incident radiation wavelength, scattering is increased dramatically The results of the ... that of a thin sample with low surface roughness and shows that the measured optical scattering is mainly determined by the surface roughness [32] On the other hand, it is evident that increasing...

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Báo cáo hóa học: " Size and temperature effects on the viscosity of water inside carbon nanotubes" pptx

Ngày tải lên : 21/06/2014, 06:20

... contained The above two- step simulation focuses all the computational consumption on the concerned information Results and discussion Figure shows the relative viscosity of water confined in SWCNTs ... Figure The hydrogen bond of water (a) The relative amount of the hydrogen bonds of the confined water versus the diameter; (b) the comparison of the amount of the hydrogen bonds and the viscosity of ... of the hydrogen bonds of the confined water to the amount in the bulk water In this study, the geometrical definition of the hydrogen bond is adopted [25] The amounts of the hydrogen bonds of the...

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FINANCIAL MANAGEMENT SYSTEM OF VIETNAM POSTS AND TELECOMMUNICATIONS GROUP AND ITS EFFECTS ON FINANCIAL EFFICIENCY OF THE COMPANY

Ngày tải lên : 16/07/2014, 08:07

... has different points on the delimitation of profit to portions and the determination of the rate for each portion The problem in the profit distribution in EGs is how to ensure the harmonization ... matter of calculation but also a matter of the implementation of obligations to the State; organization of revenue accounting; organization of analysis, evaluation of revenues achieved in a business ... factors, and financial and economic mechanism of the State in certain periods Mentioning to the capital mobilization in the EGs means mentioning to determination the funding target, method of raising...

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current conditions and assessment on the effects of the caring, supporting and treating activities for aids patients at adult outpatient clinics in 3 provinces of vietnam, 2009 - 2010

Ngày tải lên : 25/07/2014, 13:57

... Minh Hanh in 2001 in Tay Ho District, Ha Noi City When joining in the treatment, the infected people and their families are forced to join in training, therefore, the rate of joining in training ... clinic to be taken care, assisted and treated, it shows that the AIDS patients are aware of self-care; the stigmatization and discrimination of the community for the HIV/AIDS infected people is ... are the relation in which a number of the patients with the normal index is decreased and there ate the statistic meanging (p

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Báo cáo y học: "Passage and reversal effects on gene expression of bovine meniscal fibrochondrocytes" pdf

Ngày tải lên : 09/08/2014, 10:21

... two- thirds of the meniscus; thus, most of the cells present are fibrochondrocytes In addition to the presence of collagen I and II in the inner two- thirds of the meniscus, several other proteoglycans and ... effects of coating, a two- way ANOVA was run with coating and passage treated as factors Coating had four treatment groups (collagen I coating, aggrecan coating, no coating control and no coating ... homology to the von Willebrand factor [40] In addition, integrins also aid in the transmission of intracellular signals that can regulate cell growth, differentiation and motility [41] It is therefore...

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Region-specific effects on brain metabolites of hypoxia and hyperoxia overlaid on cerebral ischemia in young and old rats: a quantitative proton magnetic resonance spectroscopy stud pot

Ngày tải lên : 10/08/2014, 05:21

... participated in the sample preparation and the extraction of metabolites EE participated in conception and design of the study MP performed the analysis and interpretation of data and was involved in ... symmetric brain areas in each rat There were neither intragroup nor intergroup statistical differences in the basal concentrations of the corresponding metabolites in the frontoparietal and occipital ... resulted in a reduction of Lac formation On the other hand, increased hippocampal Lac concentration following ischemia-hyperoxia may reflect a milder insult resulting only in neuronal damage rather...

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