amendment however is without doubt the incorporation of two new statements into the annual accounts the statement of changes in equity is presented in two documents
... recognised in profit or loss inthe separate financial statementsofthe reporting entity or the individual financial statementsofthe foreign operation, EC staff consolidated version as of 18 ... recognised in other comprehensive income inthe financial statements that include the foreign operation and the reporting entity (ie financial statementsin which the foreign operation is consolidated, ... included inthe financial statementsofthe reporting entity by consolidation, proportionate consolidation or theequity method 45 Theincorporationofthe results and financial position of a foreign...
... the cell cycle [11–15] Certain transacting proteins such as HuR were proposed as regulators ofchangesin mRNA stability during the cell cycle [15] In this context it isof interest that during ... partially the 3.0-kb A2 transcript In contrast, the greater increase ofthe 2.5-kb cyclin B1 transcript cannot be explained by half-life changes It is possible that the majority ofthe regulation of these ... period of transcription inhibition to explain the decay of an mRNA that fluctuates 10-fold inthe cycle At present it is unclear what triggers the decrease inthe level ofthe 2.5-kb cyclin B1...
... Methodology of energy accounting Definition ofthe goal and scope for energy accounting in conventional agriculture in Austria In line with the goal definition and principles of LCA (ISO, 2006) ... energy inputs to human labor Figure is a simplified diagram ofthe LCA system boundaries The picture shows the main inputs intothe Austrian agricultural production system, consisting of mineral ... fuel, thermal energy, and animal feed from industry The stages of processing the agricultural operating resources are taken into account inthe calculations The CED of seeds is estimated as the...
... demand in Austria An exception is made inthe case of saltwater fish because it is assumed that there is no potential, in view of depleted fish stocks, to increase the supply of fish from the world’s ... [47] The starting point of each scenario is a change in diet among the population of Austria in line with the DGE recommendations This change in diet between the baseline situation and the scenarios ... fuel, thermal energy, and animal feed from industry The stages of processing the agricultural operating resources are taken into account inthe calculations The CED of seeds is estimated as the...
... and having service functions The individual images were fixed into a system of coordinates A line set on the layer modified in this manner designates the centre ofthe motorway within the investigated ... anthropogenic pressure influencing the landscape structures inthe vicinity ofthe linear construction inthe form of a motorway, and especially due to the accompanying structures of linear or polygon ... monitor changesinthe landscape structures and various approaches to their management inthe vicinity ofthe motorway These images were compiled into a time series depicting development ofthe landscape’s...
... admission (Figure 2) Discussion CT scanning ofthe brain is invariably performed inthe evaluation of patients presenting with clinical signs of cerebrovascular accident The Royal College of ... avoiding potential confusion with subarachnoid haemorrhage Below, we summarise the findings and analysis of CT scanning ofthe brain Normal brain and fundamentals of CT interpretation The brain ... definition ofthe grey/white interface inthe lateral margins ofthe insula, leading to loss of insular ribbon [1], attenuation ofthe lentiform nucleus [2], hemispherical sulcus effacement and the...
... This finding is also consistent with the interest group theory of financial development (Rajan and Zingales, 2003) Foreign bank presence is indicative of a more open financial system in which there ... et al., 2006) This issue is explored further inthe remaining sections ofthe essay The motivation behind the increase in large domestic blockholders’ ownership stakes in banks is less clear Large ... known shareholder GC10 is then computed as the sum ofthe assets of all governmentcontrolled banks using this definition divided by the sum ofthe assets ofthe top ten banks inthe country GC20,...
... hypoxia inthe northern GOM can be extensive in some years, exceeding 20,000 km2 and spreading westward from the outflow ofthe Mississippi River (i.e., the Mississippi Delta) to as far as the Louisiana–Texas ... occurred inthe eastern range north ofthe Mississippi Delta Similar to the results for the western range, as DO concentrations declined the probability of fishing increased along the shoreline, consistent ... supporting the hypothesis We have demonstrated that declining concentrations of bottom DO can in uence the spatial distribution ofthe catch, effort, CPUE, and probability of fishing inthe Gulf...
... (behavioural or other types of therapy) should also take into account that the natural course of HRQOL in this population is to decline so benefits from any interventions in terms of HRQOL might ... population [6] The inclusion of this questionnaire inthe longitudinal study alongside the KIDSCREEN-52 instrument made it possible to study the degree of association between changesin mental health ... captured Nevertheless, this is one of few studies to attempt to determine the impact ofchangesin mental health on HRQOL in a longitudinal design and it provides some indication of directionality...
... analysis, statistical analysis and participated in drafting the manuscript DRM participated inthe statistical analysis and in drafting the manuscript DG participated inthe data acquisition and in ... because the individual pixel contains alveoli from the same lung region, it is unlikely to influence the results of this study Inthe present study, we didn’t compare our findings to another imaging ... derecruitment is predominant inthe measured EIT slice Inthe group without lung disorders, total tidal impedance increased after reducing the PEEP from 15 and from 10 cm H2O; this was due to increased...
... Following transfusion of 15 units of Page of erythrocytes, unit of platelets was administered per units of erythrocytes The consultant anaesthesiologist inthe trauma team used a variety of clinical ... during the study period and is approximately 10 minutes including transport The time from order to delivery of plasma is, following the same reasoning, unchanged at approximately 30 minutes The ... period major changesinthe organisation ofthe hospitals in central parts of Norway occurred Key data from the national statistical service does not indicate a marked increase of number of accidents...
... relating to the promotion of sustainable agriculture and natural resources management inthe uplands based on the results ofthe case study The paper strives to examine two main hypotheses: Changes ... monthly rainfall inthe study area ispresentedin figure There is a high risk of soil erosion due to the topographical condition and the high average rainfall of about 2700 mm per annum The major ... have incentive to invest into coffee A bandwagon effect in coffee planting was observed in this area Many farmers have planted coffee even when they not have experience in cultivating this crop...
... from the mean Likewise, if we are interested in finding out how some X is explaining Y, knowing only the information ofthe conditional means of Y given X is far from enough Given some value of ... indicating an overall increase inthe real wage level From the summary statistics in Table1 (providing the minimum, the 1st quarter, the median, the 3rd quarter, the maximum, the mean and the standard ... experience is obtained by age minus years of education minus 7, where refer to the age for entering primary school in China 3.2 Data Source The data used in this paper comes from the China Household Income...
... and defining the organizing structure ofthe metadirectory and the type of containers that you will use in this structure Namespace Considerations When determining the naming structure for the metadirectory, ... the top and consider how your enterprise naming structure fits intothe global naming structure Continue down into your organizational level to design the internal naming structure Defining the ... Organizing by geography % Minimal or no organization Determining the naming structure for the proposed metadirectory includes defining the naming context, which isthe top level name for the metadirectory...
... and the mean values ofthetwo sites were used inthe analysis There is an apparent increase inthe degree of carotid intimal thickness inthe examined patient (0.9mm) compared with 0.6 mm inthe ... increase in tHcy inthe TT genotype individuals inthe different groups This finding supports more the lack of association between the presence ofthe T allele and the high tHcy levels in our patients ... degree of insulin resistance inthe studied groups remains to be addressed Furthermore, a recent report [67] stressed on the crucial role played by cytokines inthe evolution of insulin resistance...
... that is implicated inthe constitutive expression of fgl2 to the induced transcription of fgl2 in response to MHV-3 We examined whether a mutation ofthe PRD would abolish the induction of fgl2 ... transcription machinery on the native fgl2 promoter is necessary for developing further insight intothe TF-independent coagulation pathway in diseased states We report here the structural and ... )1320/)274 The PCR products representing this promoter fragment was subcloned into PCR2.1 and transferred into pGL2-Basic using the KpnI and XhoI sites inthe vector and KpnI and SalI sites inthe PCR2.1...
... technologies influence quality We are interested in trying to quantify the impact of each ofthe many inputs and steps used in producing wine in one ofthe most renowned wine producing regions of France, ... describing perfumes and the harmony of a wine The influence of weather has been the subject of several studies, which consistently show that rain is needed during the winter season, while dry weather ... picking (and selecting), (2) destemming and crushing, (3) pumping into fermentation tanks, (4) fermenting of grape sugar into alcohol, (5) macerating or keeping the grape skins and pips in contact...
... lipogenesis via SREBP-1 FAS isthe enzyme responsible for the synthesis of palmitate, the precursor of FFAs The inhibition of signaling by trophic factors, removal of trophic factors or inhibition of ... periods of time without trophic factors inthe cellular medium Serum, a mixture of proteins isolated from the blood (in this study, from the blood of bovine fetus), is a source of trophic factors The ... role inthe maintenance of cell survival, but is also responsible for the up-regulation of glucose metabolism and the induction of lipogenesis [37–40] We hypothesized that signaling via the PI3K...
... regulator ofthe transcriptional activity ofthe human oestrogen receptor [26] In this study, XRbm9 was identified as a new XGld2-interacting protein This RNA-binding protein is only detected inthe ... carboxy-terminal sequence that could be involved in protein–protein interactions Interestingly, this alanine-rich sequence, generated by alternative splicing, is not present inthe hRbm9 isolated inthe ... function ofthe Saccharomyces cerevisae Trf4 protein in RNA quality control However, this XGld2 nuclear function should be independent ofthe XRbm9 isoform isolated in this study Interestingly,...