... between residence and territory principle results from fuel use and corresponding air emissions related to international transport including bunkering of fuels and emissions by ships and international ... Unused extraction from mining and quarrying Unused extraction from biomass harvest (discarding of by-catch, harvesting losses and wastes) Soil excavation and dredging Indirect flows associated ... Origin ¼ destination (other terms used are supply ¼ demand, or resources = uses): That is, any input flow must have an origin and a destination, and a breakdown by origin must be exhaustive in...
Ngày tải lên: 11/08/2014, 13:22
... Finnigan NEBULA™ Prep System August 2003 Page of 14 319306-01 Pump Finnigan MSQ™ Low-Mount, Low-Pressure Valve (not shown installed in spring clamp) Outlet Column Inlet NO COMM 215 Liquid Handler ... Niacinamide O (+79) none low cone 4-acetaminophen CH3 HO none low cone none low cone Primidone none low cone 3-Isobutyixanthine CH3 low cone Pyridoxal OH low cone none Quinine O none Caffeine ... having acidic functionalities (e.g., phenols and carboxylic acids) tend to form Na+adducts, and the relative intensities tend to increase with cone voltage DMSO adduct is generally fairly weak and...
Ngày tải lên: 24/01/2014, 04:20
Báo cáo hóa học: " Research Article Center of Mass-Based Adaptive Fast Block Motion Estimation" doc
... predicting the moving direction and motion quantity of a block to increase matching process efficiency (including speed and precision) The principal approaches applied are the CEM via binary transform, ... RESULTS In this experiment, TH is set at 40 Four is chosen as the sampling rate, a compromise between complexity and precision for defining a moving zone, performing HPs and VPs, and calculating the ... otherwise, continue searching based on the next search pattern 8 EURASIP Journal on Image and Video Processing Input current block Compute BITCEM, BITCEM MV, HP and VP Determine initial search point A...
Ngày tải lên: 22/06/2014, 19:20
Process and Activity-Based Costing Managerial and Cost Accounting
... and Activity-Based Costing: Managerial and Cost Accounting Contents Contents Process Costing and Activity-Based Costing Process Costing 1.1 Process Costing 1.2 Comparing Job and Process Costing ... www.sylvania.com We not reinvent the wheel we reinvent light Fascinating lighting offers an ininite spectrum of possibilities: Innovative technologies and new markets provide both opportunities and challenges ... environment in which your expertise is in high demand Enjoy the supportive working atmosphere within our global group and beneit from international career paths Implement sustainable ideas in close...
Ngày tải lên: 05/11/2014, 15:55
Accounting and financial test
... borrowing against accounts receivable are: a Factoring and Assignment b Trust Receipts and Blanket Liens c Leasing and Buy Backs d Warranties and Options 23 In order to arrange financing against ... Spontaneous financing or trade credit is simply a way of obtaining more cash by: a Establishing a Line of Credit b Lengthening the Disbursement Cycle c Borrowing against your assets d Selling your ... following types of income streams would be most appropriate for valuing the company? a Earnings Before Interest and Taxes b Free Cash Flows c Operating Income After Taxes d Price to Earnings Ratio...
Ngày tải lên: 01/11/2012, 11:30
Accounting and financial test
... and Assignment f Trust Receipts and Blanket Liens g Leasing and Buy Backs h Warranties and Options 23 In order to arrange financing against your inventory, your inventory must be: a Slow moving ... Striking Price t Closing Rate 31 Assuming we are valuing a going concern, which of the following types of income streams would be most appropriate for valuing the company? m Earnings Before Interest ... Establishing a Line of Credit j Lengthening the Disbursement Cycle k Borrowing against your assets l Selling your receivables 22 Two common ways of borrowing against accounts receivable are: e Factoring...
Ngày tải lên: 01/11/2012, 11:30
Interruption in age based and gender based conversationsstudy on types, outcomes and functions = nghiên cứu về thể loại, tác động và chức năng của sự ngắt lời trong đàm thoại trên cơ sở về tuổi và giới
... and tone), in addition to speech and written communication In turn, a smiling, nodding face indicates that the listener is interested in what we are saying and encourages us to continue 1.1.2 ... are doing one or more of the following: commiserating, directing, declaring, expressing or asserting Speech acts was also closer defined in a formal logic framework, such as by Searle and Vanderveken ... study and analysis 1.3.2 Turn-taking in Conversation CA provides a pattern of temporal turn-taking which offers cues for determining who is going to speak and who is going to listen during conversation...
Ngày tải lên: 19/12/2013, 10:39
Tài liệu Financial Accounting and Its Environment pdf
... interest in the assets of the business Owners can obtain an interest in their business either by making direct investments or by operating the business at a profit and retaining the profits in ... from financing activities These activities include obtaining and repaying loans, as well as obtaining financing from owners Notes to Financial Statements A full set of financial statements includes ... business for a day, she used accounting to determine if, in fact, she had made a profit In general, accounting is used during all phases of planning and operating a business ACCOUNTING Accounting...
Ngày tải lên: 17/01/2014, 04:20
Tài liệu ACCOUNTING AND FINANCIAL SYSTEM REFORM IN EASTERN EUROPE AND ASIA docx
... ACCOUNTING AND FINANCIAL SYSTEM REFORM IN EASTERN EUROPE AND ASIA Accounting and Financial System Reform in Eastern Europe and Asia Robert W McGee Andreas School of Business Barry University ... springeronline.com TABLE OF CONTENTS Preface vii Introduction PART ONE: ACCOUNTING REFORM Accounting Reform in Russia Accounting Reform in Ukraine Accounting Reform in Armenia PART TWO: ACCOUNTING ... EDUCATION AND CERTIFICATION Private Sector Accounting Education in Russia Accounting Education in Ukraine Accounting Education in Bosnia & Herzegovina Accounting Certification in Central Asia and the...
Ngày tải lên: 13/02/2014, 23:20
Tài liệu ACCOUNTING AND REPORTING PROCEDURES pptx
... warrant and a computer printout showing the expenditure coding, warrant number, and payee; and d) For payroll expenses, a computer printout showing the warrant number, expenditure coding, and payee ... Schoolwide Plan and so would have to be separately tracked ] For more information, see Appendix G - Schoolwide Programs in this handbook For time and effort reporting purposes, staff working in a school ... 2012 Montana Office of Public Instruction Grants Handbook 400-13 400.6 PROGRAM INCOME AND INTEREST EARNED Go to Top WHAT IS PROGRAM INCOME? “Program income” is income generated by an activity...
Ngày tải lên: 17/02/2014, 09:20
Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt
... establishing and improving standards of financial accounting and reporting for business enterprises is the: a Financial Accounting Foundation (FAF) b Financial Accounting Standards Board (FASB) c Financial ... Bulletins, and (4) Industry Accounting and Auditing Guides The AICPA develops and grades the CPA Examination It is still the leader in developing auditing standards through its Auditing Standards ... _ Financial Accounting and Accounting Standards to tax planning, advising on tax matters, and/ or preparing tax returns Auditing refers to the examination of financial statements...
Ngày tải lên: 17/02/2014, 10:20
Tài liệu Strategic Management Accounting and Control doc
... product-sustaining-, customer-sustaining-, channel-sustaining-, and facilities-/organization-sustaining-level costs), and denominator volumes computed at practical capacity (Cooper and Kaplan 1999), ... cost and revenue driver analysis, value chain analysis, and strategic positioning analysis (see, for example, Shank and Govindarajan 1993) Important developments during the past two decades include ... activity-based costing and management, target costing, life-cycle costing, customer profitability and value analysis, and models for measuring and managing quality, environmental and capacity costs...
Ngày tải lên: 17/02/2014, 10:20
Tài liệu Air Pollution And GHG Emissions indicAtors for roAd trAnsPort And ElEctricity sEctors docx
... including a proposed system for data collection and future updating of data and indicators • Guidelines for each indicator and input parameter for road transport and electricity 1.2 Scope and Limitations ... origin and destination In cases where no local studies are available, default values (provided in Annex B) may be used Surveys Origin and Destination (O-D) surveys are a prerequisite in determining ... with using odometer readings include different procedures for reading odometers (leading to incomparability between countries) and inability to cover geographical information (leading to inaccuracy...
Ngày tải lên: 17/02/2014, 10:20
Tài liệu GUIDANCE FOR UK COMPANIES ON ACCOUNTING AND REPORTING pdf
... Financial Statements and Defective Accounts 17 Restatement of Accounting Requirements for Miscellaneous Insurance Undertakings, Banks and Certain Partnerships 18 International Accounting Standards ... prepare and publish a directors’ report including a business review Business review does not have to include nonfinancial key performance indicators Must prepare and publish a directors’ report including ... directors’ report including a business review Must prepare and publish a directors’ report including a business review Must prepare and publish a directors’ report including a business review 31 Under...
Ngày tải lên: 18/02/2014, 01:20
Tài liệu DIRECTORS’ VIEWS ON ACCOUNTING AND AUDITING REQUIREMENTS FOR SMES pptx
... Longitudinal analysis Introduction Companies in the analysis Accounting Auditing 45 45 45 49 51 Discussion and conclusions Evaluation of the research design Main accounting results Main auditing ... total in 2002 and 2006 Average employees in 2002 and 2006 Age in 2006 Key financial indicators in 2006 External sources of finance in 2006 Services from external accountant(s) in 2006 Filing decision ... relating to accounting are presented in Chapter and those relating to auditing are contained in Chapter Chapter contains a longitudinal analysis of the subset of companies that had participated in...
Ngày tải lên: 18/02/2014, 01:20
Tài liệu Báo cáo khoa học: Applications of diagonal chromatography for proteomewide characterization of protein modifications and activity-based analyses doc
... that binds proteins in their nucleotide-binding region and then covalently modifies nucleophilic amino acids (especially tyrosine and lysine) in its proximity [75] In the past, FSBA was mainly ... characterize ATP-binding and GTP-binding proteins in cells, we profiled purine-binding proteins on a proteome scale [40] For this purpose, we used 5¢-p-fluorosulfonylbenzoyladenosine (FSBA) (Fig ... a-amines and e-amines and, further down, distinguishes between in vivo blocked (acetylated) and in vivo free (trideutero-acetylated) protein N-termini Trypsin no longer recognizes acetylated lysines,...
Ngày tải lên: 18/02/2014, 16:20
Tài liệu Review of Accounting and Finance Volume 8 ppt
... a period during which the prices of Canadian mining company stocks, and junior mining stocks in particular, had risen dramatically Investors rushed in to join the party, pushing mining stock prices ... secular decline in inflation and real and nominal interest rates; and, (2) the restructuring and return to profitability of Corporate Canada Both of these changes are evident in the investment ... dipping in 1984 to 182, increasing to 765 in 1986 The average number of employees at a company conducting an IPO in 1987 is 505 and we observe a decline in the following two years to 475 in 1988 and...
Ngày tải lên: 19/02/2014, 13:20
Tài liệu Báo cáo khoa học: "An Open Source Toolkit for Phrase-based and Syntax-based Machine Translation" docx
... decoding options, including: standard phrase-based decoding, decoding as parsing, decoding as tree-parsing, and forest-based decoding It is easy-to-use and fast A new system can be built using ... weight training Hence users not need to repeat MERT for obtaining stable and optimized weights using different starting points 3.5 Decoding Chart-parsing is employed to decode sentences in development ... recognize them and incorporate them into decoding Also, more complex features can be activated during decoding When an item is created during decoding, new features can be introduced into an internal...
Ngày tải lên: 19/02/2014, 20:20
Tài liệu PHD AND MASTER’S STUDIES IN ECONOMIC, ACCOUNTING AND BUSINESS HISTORY. pdf
... Dr Carolyn Fowler – Accounting and professional education, accounting history especially 19th Century New Zealand, and developments in management accounting and the impact of information technology in accounting. ... Professor Rachel Baskerville – Accounting history Email: rachel.baskeville@vuw.ac.nz Dr Carolyn Cordery – not for profit accounting and accountability, incorporating international financial reporting, regulation and governance. ... http://www.victoria.ac.nz/fgr/prospective‐phds and http://www.victoria.ac.nz/fgr/masters The Economic, Accounting and Business history Network also runs a seminar series, produces working papers and has links to a number of research institutions around the world. For more information ...
Ngày tải lên: 20/02/2014, 17:20