 this support usually comes from the financial accounting standards board fasb and securities and exchange commission sec

CURRENT ISSUES BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD pptx

Ngày tải lên : 15/03/2014, 22:20

... on this and other issues The work of the Financial Accounting Standards Board (FASB) , though obscure by many standards, is vital to the fair and efficient operation of our capital markets and the ... information The FASB s authority with respect to public enterprises comes from the US Securities and Exchange Commission (‘ SEC ’) The SEC has the statutory authority to establish financial accounting and ... of Congress Congress created the Securities and Exchange Commission and charged the Commission with the setting of accounting standards The SEC, in turn, endowed the FASB with operational responsibility...

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THE FINANCIAL ACCOUNTING STANDARDS BOARD ACT potx

Ngày tải lên : 15/03/2014, 22:20

... high-quality financial accounting and reporting standards The FASB is supportive of the Discussion Draft’s clear statements on (1) the authority of FASB standards, and (2) the duty of the FASB in Sec and ... well-functioning and independent standard setting body, namely the FASB Nevertheless, the power of the FASB to set accounting standards comes from a tenuous relationship between the SEC and the FASB, starting ... set and enforce standards, whereas the FASB, under this new bill, will only have authority to set accounting standards There is a possibility, then, that the SEC and the FASB may both set standards...

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Tài liệu The German Banking System: Lessons from the Financial Crisis pptx

Ngày tải lên : 16/02/2014, 11:20

... majority-owned by other Landesbanken (such as Bremer Landesbank and Landesbank Saar) or are divisions of other Landesbanken (in the case of Landesbank Rheinland-Pfalz) In practice, the Anstaltslast ... funded by the supervised institutions and around half of the members of the administrative council come from the industry To facilitate the co-operation between the Bundesbank and the BaFin, the Forum ... default and thus the Gewährträgerhaftung serves more to strengthen the maintenance guarantee (Sinn, 1997) … and the lack of a viable business model… The key to the problem of some of the Landesbanken...

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The Corporate Governance Lessons from the Financial Crisis docx

Ngày tải lên : 15/03/2014, 19:20

... Wiesbaden Securities and Exchange Commission (2008a), Summary Report of Issues Identified in the Commission Staff’s Examinations of Select Credit Rating Agencies, Washington Securities and Exchange Commission ... strategy) and the size of the FINANCIAL MARKET TRENDS – ISSN 1995-2864 - © OECD 2009 11 THE CORPORATE GOVERNANCE LESSONS FROM THE FINANCIAL CRISIS disaster became known to the board The UBS report ... quality standards of accounting and financial and non -financial disclosure” With respect to Principle V.A research about the major economies of the OECD suggests that the readability of the risk...

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Due process and the development of financial accounting standards An exploration of comment letters and their influence on financial accounting standards

Ngày tải lên : 01/06/2014, 13:59

... received by the FASB as part of its due process The second is the financial accounting standard as promulgated by the FASB By exploring the comment letters from the randomly selected financial accounting ... alter the independence of the FASB or at least change the FASB into a quasi-governmental entity Based on this recent SEC policy, the SEC and the FAF now provide nominations for the FASB Board, thereby ... by the FASB at the onset of the financial accounting standard project, and by determining that prior research in this area was validated Random Selection of Financial Accounting Standards The...

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chadha & holly (eds.) - interest rates, prices and liquidity; lessons from the financial crisis (2012)

Ngày tải lên : 01/11/2014, 11:17

... for Japan, and which marks it out from what happened in the 1990s, is that this time the cause lay with an exogenous shock from the rest of the world, rather than – as was the case in the 1990s ... at all times during the The discussion that follows is based on a letter from Christopher Cox, Chairman of the Securities and Exchange Commission, to the Basel Committee in Support of New Guidance ... new mortgages, by the credit rating companies when evaluating mortgage-backed securities, and by the ﬁnancial sector when buying these securities Default risk also lies behind the liquidity crisis...

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kolb - lessons from the financial crisis; causes, consequences, and our economic future (2010)

Ngày tải lên : 01/11/2014, 13:25

... Yet the broad scope of these books and their focus on drama and personalities implies that they cannot provide the deﬁnitive word on the crisis Far from the limelight of the best-seller list and ... including the size of the sector, its linkages to other sectors in the economy, and the social and political implications of an industry that is interwoven into the fabric of the family, the community, ... OF THE FINANCIAL CRISIS OF 2008 25 companies to hold insurance and security companies as well as banks In 2004, a special ruling of the U.S Securities and Exchange Commission (SEC) allowed the...

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dewatripont - balancing the banks; global lessons from the financial crisis (2010)

Ngày tải lên : 03/11/2014, 14:57

... by the Fed Before then, the solvency and liquidity of investment banks had been subject to supervision by the Securities and Exchange Commission (SEC) since 2004, on a voluntary basis The SEC ... United States This cash inﬂow reduced the available volume of stores of value within the United States, and the net increase in the demand for securities stimulated an accelerated securitization ... terminology Second, when stores of value are in scarce net supply in the economy, the creation of new securities fulﬁlls a demand; this incentive to create new securities in reaction to the savings...

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Tài liệu Báo cáo khoa học: Pyrimidine-speciﬁc ribonucleoside hydrolase from the archaeon Sulfolobus solfataricus – biochemical characterization and homology modeling doc

Ngày tải lên : 18/02/2014, 17:20

... obtained by extracting the sequences of the target and the templates from a global alignment with 30 sequences belonging to the NH family The type and position of the predicted secondary structures, ... of the program, setting the highest level of optimization The quality of the models and their stereochemical properties were analyzed using the programs procheck [65] and prosaii [66], and the ... YeiK as the substrates bind to the enzyme, and determine the transition from the open to the closed state, with obvious implications on enzyme function and catalysis [29] Loop 63 75 is at the interface...

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Tài liệu NEW TAX LAW SIMPLIFIED 2011: Tax Relief from the HIRE Act, Health Care Reform, and More doc

Ngày tải lên : 19/02/2014, 22:20

... distributions from mutual funds, and capital gains from the sale of property While the 2010 threshold amount for the kiddie tax is $1,900, the ﬁrst $950 of unearned income is tax free to the child and the ... income on the parent’s own return and avoid the need to ﬁle a separate return for the child In order to make this election and report the child’s income on the parent’s return, all of the following ... COBRA premiums for 15 months; the federal government pays the other 65 percent of premiums for this period (the employer pays this portion and receives reimbursement from the government via a reduction...

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Báo cáo khoa học: Nitric oxide formation from the reaction of nitrite with carp and rabbit hemoglobin at intermediate oxygen saturations pdf

Ngày tải lên : 16/03/2014, 06:20

... saturation during the reaction The data revealed that the reactivity is dynamically inuenced by oxygen afnity and the allosteric equilibrium between the T and R states, and that the deoxyHb reaction ... contamination [25] or the formation of reaction intermediates other than metHb and HbNO [26] In carp and rabbit there was practically equal formation of metHb and HbNO, and the sum of metHb and HbNO concentrations ... So2, the species-specic O2 afnity (carp against rabbit) and the relative stabilization of the T state versus the R state of Hb (presence and absence of ATP) According to the stoichiometrics for the...

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THE ENGINES OF HIPPOCRATES From the Dawn of Medicine to Medical and Pharmaceutical Informatics pptx

Ngày tải lên : 22/03/2014, 22:20

... parts of Finland, the ﬁrst to the northwest, the second to the south with a slight prevalence to the southwest, and the third to southeast The different distributions make no sense in this case ... protein molecules, and these in turn pass on the information about the interaction to other proteins, and other molecules, of the body How would we therefore simulate the whole body at the level of ... came from just a tribe or two 2 FROM PREHISTORY TO HIPPOCRATES I swear by Apollo Physician and Asklepios and Hygeia and Panaceia and all the gods and goddesses … , —Hippocrates, The Oath” THE...

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Báo cáo khoa học: Sulﬁde : quinone oxidoreductase (SQR) from the lugworm Arenicola marina shows cyanide- and thioredoxin-dependent activity pdf

Ngày tải lên : 23/03/2014, 07:20

... with the A22-1 control Discussion The first eukaryotic SQR was described for the fission yeast S pombe [27] As the Km values of the enzyme for sulfide and quinone were in the millimolar range, the ... indicate the SQR ⁄ His bands at 50 kDa (see below) For this reason, mm cyanide was included in the reaction mixture In the cyanide-dependent reaction, the Km value for decyl-ubiquinone was 6.4 lm; the ... catalyzes the sulfur transfer from thiosulfate to cyanide with the formation of thiocyanate and sulfite in vitro The physiological role and substrates of rhodanese have long been debated, and various...

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Báo cáo khoa học: Ixocarpalactone A isolated from the Mexican tomatillo shows potent antiproliferative and apoptotic activity in colon cancer cells pot

Ngày tải lên : 23/03/2014, 10:20

... bioassays speciﬁc to the extract Pure compounds are then isolated from active fractions and the structure of the compound is determined The activity of the chemopreventive agent is then conﬁrmed in ... BH1, BH2 and BH3 regions and those that only possess the BH3 region [36,39] Pro-apoptotic proteins induce the release of cytochrome c from the mitochondria, and their ability to achieve this depends ... temperature The membranes were then washed and incubated for 45 at room temperature with the corresponding secondary antibodies The chemiluminescence reaction was performed using the ECL system and protocol...

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Defining Public Administration: Selections from the International Encyclopedia of Public Policy and Administration doc

Ngày tải lên : 29/03/2014, 05:20

... hdividualistic, and on the other hand to the disciplined study of such matters In this simplest meaning, public admkistration has to with managing the realm of governmental and other public activities This ... he in t the foreseeable future mough the field of public administration is peremially concerned about the identity and security of the field, the future and identity seem secure even if the exact ... addition to these, there are various concerns dealing with the environment and context of administration: the constitutional and legal context; the context of the political, ecormornic, and sod.etal...

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Tensions from the Two-Speed Recovery Unemployment, Commodities, and Capital Flows ppt

Ngày tải lên : 31/03/2014, 07:20

... in their homes, and avoid unnecessary foreclosures This would pave the way for further repair and reform of mortgage credit and securitization markets More generally, in the United States and ... the VAR augmented with the FCI is good relative to the other models The FCI forecast outperforms the AR and all other VAR forecasts for the United States For the euro area, the FCI forecast is at ... new measures and reﬁne their views on public and external debt sustainability In short, there are no 13Roubini and Sachs (1989), Roubini and others (1989), Alesina and Drazen (1991), and Poterba...

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Báo cáo sinh học: " Clearance of an immunosuppressive virus from the CNS coincides with immune reanimation and diversification" pptx

Ngày tải lên : 18/06/2014, 18:20

... remained there for the duration of the examination period The shift in the CD8:CD4 ratio during the reanimation phase prompted us to further investigate the entire immune repertoire in the CNS For these ... reduction in the parenchymal virus load and the eventual eradication of the pathogen from the CNS over the ensuing months These data suggest collectively that temporal diversification of the immune ... in this time period because the adaptive immune system, despite passing through a state of functional exhaustion, ultimately gains the upper hand in the clone 13 system and purges virus from the...

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Báo cáo hóa học: " Clearance of an immunosuppressive virus from the CNS coincides with immune reanimation and diversification" pptx

Ngày tải lên : 20/06/2014, 01:20

... remained there for the duration of the examination period The shift in the CD8:CD4 ratio during the reanimation phase prompted us to further investigate the entire immune repertoire in the CNS For these ... reduction in the parenchymal virus load and the eventual eradication of the pathogen from the CNS over the ensuing months These data suggest collectively that temporal diversification of the immune ... in this time period because the adaptive immune system, despite passing through a state of functional exhaustion, ultimately gains the upper hand in the clone 13 system and purges virus from the...

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báo cáo hóa học:" Gender and sexuality: emerging perspectives from the heterosexual epidemic in South Africa and implications for HIV risk and prevention" pdf

Ngày tải lên : 20/06/2014, 08:20

... implications of these for HIV risk, prevention and care? This paper seeks to move beyond the epidemiology and the measurement of behaviours and associations and enable us to understand these empirical ... and this is proved by being able to “win” desirable women, keep them (and thus prevent them from being seduced by others), and show evidence of being a man in control (of others) [33] While the ... to understand these problems and the implications of them for responses to HIV A decade of cross-sectional research from African countries, including Rwanda, Tanzania, South Africa and more recently,...

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Báo cáo y học: "Food allergy management from the perspective of patients or caregivers, and allergists: a qualitative study" docx

Ngày tải lên : 08/08/2014, 21:20

... management by examining the experiences and educational needs of food allergic families, and the challenges faced by the allergists managing them Page of The interviews were audio taped and transcribed ... questionnaire, and then were interviewed by one of the researchers Questionnaire data was collected from 92 food allergic patients (mean age 8.8 years) or from their caregivers from Ontario Fifteen of the ... knowledge and improve their self confidence Strengths and limitations To our knowledge, this is the first Canadian study to assess the experiences and educational needs of food allergic patients and...

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