adjustments for changes in capitalization

... asked to indicate how distressed they were by feelings of hopelessness, lack of interest, worrying, feeling blue, feeling lonely, blaming themselves, feeling trapped, crying easily, having a poor ... resource in the informal support system Research on Aging, 1, 434 – 463 Carstensen, L L (1987) Age-related changes in social activity In L L Carstensen & B A Edelstein (Eds.), Handbook of clinical ... low in self-efficacy or high in depression or physical limitations In summary, in the current study we explore how support changes over time by examining three different types of social interactions...

Ngày tải lên: 06/03/2014, 15:20

... an interesting cut-off point for accounting for such information   29    3 – ACCOUNTING FOR BIODIVERSITY AND ECOSYSTEM SERVICES FOR REPORTING PURPOSES In this section, we seek to account for changes ... calls for changes in accounting and reporting standards (3.1.4) By contrast with approaches seeking to include negative externalities within internal accounting information systems and financial ... need for changes in corporate accounting and reporting standards towards integrating both financial and BES data sets The accelerating biodiversity crisis, associated with the deep changes in stakeholders’...

Ngày tải lên: 15/03/2014, 22:20

... of protecting the continuing owners from being forced into business with an outsider who is willing to pay an inflated price—one that the continuing owners can’t afford or aren’t willing to match ... buy your interest But for most types of small businesses, there is a very thin—or often no—market for minority interests In short, a minority owner may find it virtually impossible to find a buyer ... providing financial disincentives to leaving early, by requiring advance notice of a departure and by using installment plans, as discussed below Worksheet If you are interested in giving a retiring...

Ngày tải lên: 18/04/2014, 14:03

... for accounting standards issued in the future It may also further examine issues raised by respondents regarding changes in accounting principles Other Accounting Changes 24 Although accounting ... Accounting Principles Board Opinion No 20, par 13 Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD Financial ... Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 APPENDIX A: BASIS FOR CONCLUSIONS 10 Changes in Accounting Principles 23...

Ngày tải lên: 17/02/2014, 10:20

... motivation for this initiative is that Germany's role in international finance was lagging far behind its importance in trade and industry In particular Frankfurt was seen as relatively weak as an international ... seen in table 5, households in Germany in fact increased the allocation of their savings into stocks and mutual funds (including stock funds) in the late 1990s, reaching a high of a combined ... legislation introducing major reforms into the pension system The new forms of savings for retirement based on these reforms are commonly known as the "Riester Rente", named after the Minister for Labor...

Ngày tải lên: 06/03/2014, 10:20

... remote sensing has been using in several types of works in both government and private agencies As we know, GIS and remote sensing have an important role in linkage and analysis of such data, in particular ... particular for detection, interpretation, area calculation, monitoring and future estimating Therefore, this study applied GIS and remote sensing for analysis the land use pattern changes Statement ... used in countrywide, including agriculture sector did not applied this technique for their agricultural development and land use planning • A meanwhile, in that times agriculture lands in Laos...

Ngày tải lên: 17/03/2014, 11:20

... domain does not interact in the same way with an A domain poised for thioester formation, as if the binding interface between A and PCP domains is only created for the holo-PCP This would be in ... NRPS domain interactions Results Amino acyl sulfamoyl adenosine inhibitors induce conformational changes in the A-PCP protein that are comparable to the effect of the native substrates To investigate ... functional domains, namely the phenylalaninespecific A domain and the PCP domain The terminal E domain was excised (the exact amino acid composition of the investigated protein is shown in Fig S1B)...

Ngày tải lên: 29/03/2014, 08:20

... implications for the sector as a whole in terms of funding, decentralization, health facilities, sector performance, and the direction in which the sector is heading Clearly any increase in the number ... in West Java Province, Indonesia Unpublished] and the performance of the sector is inadequate [7] In addition, the quality of care in Indonesia is low [8-10] Merely increasing the total number ... that the net change in the number of nurses was an increase of 329 (Table 1) • The increase for PNS midwives was 35% overall (with variation from 23% in Sukabumi to 43% in Garut) In 2006, 67% of...

Ngày tải lên: 18/06/2014, 17:20

... differences in the definition of insurance groups, including the level of the insurance premia and who has to pay these, in the guaranteed payments for total and partial invalidity and in additional ... Labour Inspectorate Social Insurance Institute Belarus Ministry of Health Ministry of Labour Ministry of Statistics Bosnia-Herzegovina Ministry of Health Federation of Bosnia and Herzegovina Ministry ... Full invalidity: from 40% Slovenia No independent insurance Risks are covered by sickness, invalidity and dependent insurance All employees; Students, trainees, handicapped persons during training,...

Ngày tải lên: 20/06/2014, 00:20

... classifications used in the financial statements conform to the broad classifications recommended in Governmental Accounting, Auditing and Financial Reporting as issued in 1994 by the Government Finance Officers ... Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities: ... Depreciation Change in assets and liabilities: (Increase) decrease in accounts receivable Increase (decrease) in claims payable Increase (decrease) in advances to other funds Increase (decrease) in due to...

Ngày tải lên: 20/06/2014, 02:20

... available financial report that includes financial statements and required supplementary information That information may be obtained by writing to Public Employees Retirement System, PERS Building, ... Debt (Not Included in Financial Statements) No commitment debt is repaid only by the entities for whom the debt was issued and includes debt that either bears the county's name or for which a ... Statements For the Year Ended September 30, 1997 (12) Jointly Governed Organizations The county participates in the following jointly governed organizations: East Central Community College operates in...

Ngày tải lên: 20/06/2014, 02:20

... County, Mississippi's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the primary government financial statements ... disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards 31 Internal Control Over Financial Reporting In planning and performing our audit, ... the internal control over financial reporting Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial...

Ngày tải lên: 20/06/2014, 02:20

... in joint space narrowing In contrast, progression in joints-of-interest appeared to be the consequence both of progression in erosions and of joint space narrowing Discussion The logic incorporated ... likelihood ratios For example, the highest odds ratio (2.7) is for filling -in of erosions, which is equivalent to reduction in the size of erosions In those cases in which 'filling -in of erosion' ... progression and 254 (64%) as showing repair without taking into account specific features of repair Adding information on features of repair only marginally influences the discrimination between progression...

Ngày tải lên: 09/08/2014, 10:20

... resulted in an improvement in severe pain and regional osteoporotic findings in the foot or ankle We speculate that a low dose of oral bisphosphonate might also be effective for the reduction in pain ... NSAID administration, was initiated in another clinic, the pain in his ankle progressively worsened and he demonstrated gait disturbance A physical examination revealed redness, swelling, and ... About nine months earlier, he began to feel severe right foot pain without any trigger events Although treatment, including physiotherapy and NSAID administration, was initiated in another clinic,...

Ngày tải lên: 10/08/2014, 23:22

... antipsychotics [2] Since 1996, the United States (US) prescribing information for olanzapine has advised clinicians of the potential for significant weight gain in more than 1/ of patients during short-term ... were included in these analyses In addition, the 16-week time point was used as a common endpoint Detailed study design information, including inclusion and exclusion criteria, can be found in ... hypothesis Our finding of a decrease in cognitive restraint (the cognitive control of eating) as a significant predictor for weight gain is especially interesting considering the findings of Khazaal...

Ngày tải lên: 11/08/2014, 16:23

... Osteoarthritis-like changes in the murine knee joint resulting from intraarticular transforming growth factor-beta injections Osteoarthritis Cartilage 2000, 8:25-33 92 Scharstuhl A, van Beuningen HM, Vitters ... Table Arguments implying a role for alterations in TGFβ signaling in osteoarthritis development Genetic studies point to a role for TGFβ in osteoarthritis Mice that express a dominant negative TGFβ ... lost in ageing mice ALK1/ALK5 expression ratio is increased in cartilage in ageing mice and experimental osteoarthritis ALK1 overexpression results in MMP-13 upregulation in chondrocytes Blocking...

Ngày tải lên: 12/08/2014, 11:22

... examining for trends in incidence over time is unfortunate when taking into account the poor clinical outcome and high cost of care for critically ill patients with AKI [10,13,32] The key findings ... contributed data for a decade, making it possible to assess changes in incidence and outcome over a significant timespan We therefore interrogated the ANZICS APD to obtain information on the incidence ... with an increased incidence of AKI (Table 2) There were no significant changes in incidence by diagnostic category over the study period, with the exception of an increasing trend in incidence...

Ngày tải lên: 13/08/2014, 03:21

... Abbreviations dUP, inspiratory increase in pressure relative to value at end-expiration; PPV, pulse pressure variation Competing interests The author declares that he has no competing interests Published: ... and colleagues [2] be explained? Their plots of stroke volume against central venous pressure indicate that stroke volume was responsive at some point even in the endotoxin group and there was a ... obscured what was happening, especially considering that there were progressive increases in the stroke volumes Two other factors also might be involved First, dUp probably accounted for a significant...

Ngày tải lên: 13/08/2014, 21:21

... [4] Therefore, in accordance with the above, trauma may create transient conditions for the formation of rouleaux or for the interlacing of existing rouleaux that have formed in the flowing blood ... ρ1de V1 Using equations (5) and (2), I can transform the last equation into the Kozeny-Carman formula for restrained sedimentation in a laminar flow: F= 9AV1µ f2 f13d2 (7) where A lies within the ... fraction of particles In this case it is possible to determine the force F12(µ) F12(µ) is a frictional force or Stokes force that results from viscous forces involved in the interaction between...

Ngày tải lên: 13/08/2014, 22:22

... a* in breast muscle was lower in B lines compared with L and T lines and was similar in all three categories in thigh muscle (sed within site = 0.446) In thigh muscle, b* was lower in B lines ... after killing (pHi) were similar overall and within categories and slightly lower in B lines compared with L and T lines (p < 0001) The intraclass correlations for muscle pH 24 h post-killing (pHu) ... within categories (Table 3) A significant interaction (p < 0.001) occurred between categories and initial and ultimate pH caused by a larger decline in B than L and T lines Initial and final...

Ngày tải lên: 14/08/2014, 13:21