illustration of the ramsey rule

... taxable profit of the previous five years The tax rate for all years is 40%, and in 2004 the company’s taxable profit was $500 In each year from 2005 to 2009, the company reported profits before ... others removed Reconciliation will be of parent company statutory rate to effective rate End -of- Chapter Practice 23-1 IAS 12 provides much more guidance on the recognition and measurement of the ... fee on the amount borrowed The transaction costs are added to the debt and amortized using the effective interest method for financial reporting purposes, although they were deducted when they...

Ngày tải lên: 05/12/2016, 17:59

... and the lifespan of the complex by 10-fold, as judged by koff The physiological chaperone cycle probably consists of the rapid binding of the N-terminus of the partner, regardless of whether ... hypothesize that the protonated state of the chaperone initiates this cycle, whereas the deprotonated state occurs upon completion of the maturation process of the partner The nature of the signal ... Ensemble of the backbone traces of the 20 lowest energy conformers of the solution structure of (A) NarG(1–15) and (B) NarG(1–28) second site) The measured enthalpy is the sum of two terms: the reaction...

Ngày tải lên: 16/02/2014, 14:20

... Where the effect of the time value of money is material, the amount of a provision shall be the present value of the expenditures expected to be required to settle the obligation 46 Because of the ... brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits; the amount of any expected reimbursement, stating the amount of any asset ... warranties) The other party may either reimburse amounts paid by the entity or pay the amounts directly 56 In most cases the entity will remain liable for the whole of the amount in question so that the...

Ngày tải lên: 06/03/2014, 15:21

... structures of the b-amino acids that best fit are shown in Fig They all correspond to gauche(+) values of the h angle The methyl group of b2-HAla occupies a position close to that of CH2b of Pro or the ... w) values of the selected Pro conformer are ()72°, 153°) The low-energy conformers of b-HAla generated in the grid calculation have been selected on the basis of the best fit with Pro They correspond ... of a-amino acids) has recently been applied to the syntheses of linear tetrapeptides of somatostatin [20] and of cyclic tetrapeptide and pentapeptide analogues of the RGD sequence [19] With the...

Ngày tải lên: 08/03/2014, 08:20

... top strand For other details, see the experimental part (A) Autoradiogram (B) The plot of the amount of the oligonucleotide duplex in the complex with p53 protein on the amount of the platinum complex ... the portion of the sequence used to monitor inhibition of RNA synthesis by platinum complexes The arrows indicate the start of the T7 RNA polymerase, which used as template the upper strand of ... Importantly, the sequence dependence of the inhibition of RNA synthesis by the adducts of transplatin and transPtHMP is considerably less regular than that by the adducts of cisplatin, indicating that the...

Ngày tải lên: 16/03/2014, 14:20

... modification of the VT1B by FITC-conjugation might have subtly altered the ability of VT1B to bind Gb3 We therefore compared the binding of FITC-labelled VT1B and native VT1B to the series of deoxyGb3 ... FITC–VT1B The sensitivity of the immunoperoxidase detection allowed for the use of lgÆmL)1 FITC–VT1B instead of the lgÆmL)1 used for visualization by fluorescence Immunostaining with VT1, VT1B or VT2 The ... on the incidence of HUS in children Our use of serial frozen section staining allows the direct comparison of ligand binding and the effect of tissue modification Our findings greatly expand the...

Ngày tải lên: 16/03/2014, 16:20

... the expression of the gene coding for this receptor, Northern blot experiments were performed The results revealed that the expression level of the glucanbinding protein at the beginning of the ... exists Furthermore, the synthesis of this processed protein is upregulated in the presence of curdlan As first proof that the (1fi3)-b-D-glucan-mediated changes in the expression level of the genes ... are beneficial for the host However, the origin of most secondary metabolites identified in sponges is not clear The understanding of the pathways which result in the synthesis of these compounds...

Ngày tải lên: 16/03/2014, 16:20

... evidence of literal usage of play with fire To determine the strength of the evidence in favour of a literal interpretation, we take the longest chain in which any of the component words of the idiom ... (i.e., the number of pages that contain both, x and y), and M is the number of web pages indexed by the search engine The basic idea is that the more often two terms occur together relative to their ... bounce off the wall* break the ice drop the ball* get one’s feet wet pass the buck play with fire pull the trigger* rock the boat set in stone spill the beans sweep under the carpet swim against the...

Ngày tải lên: 17/03/2014, 22:20

... to promote their contact [16] In the early stages, the arm regions of homologous chromosomes become close to each other independently of recombination (in the absence of Rec12), and these contacts ... pulling movements of the chromosomes may compensate for the lack of stable synapsis between homologous chromosomes Motions of chromosomes for their alignment and pairing The process of homologous ... thought that clustering of telomeres, or the bouquet formation, provides a way of promoting homologous pairing by reducing the freedom of movement of chromosomes within the nucleus Subsequently,...

Ngày tải lên: 29/03/2014, 08:20

... with the European Commission to limit the scope of the relief, including the possibility of seeking derogation from the relevant EU rules It will return to the issue of the appropriate level of the ... have the effect of guaranteeing the value of the leased asset at the end of the lease but which also enable the amount guaranteed to be taken into account for tax relief a second time when paid The ... 2011 to ensure that the sale of lessor company legislation continues to have the intended effect The rules are intended to impose a charge, at the time of sale, on profits of a lessor company...

Ngày tải lên: 29/03/2014, 19:20

... accessing the enclosed CD These ideas are the tip of the iceberg Create these marketing tools and consider every encounter with patrons an opportunity to teach them about all the good things their ... describe them that way Don’t know which word they use? Ask Talk with your patrons, show them the gateway, and ask if they understand what the label means Take it a step further and ask if there’s ... so be sure you know the “ins and outs” of the databases on your website What information needs are they designed to serve? When would you use one of them as opposed to another database in your...

Ngày tải lên: 29/03/2014, 20:20

... activity and economic growth They therefore achieve the worst of both worlds: they hurt the economy while exacerbating the federal budget deficit The sad part of the continuing saga is that things ... over the calendar year.16 The total amount of the deduction is computed by subtracting the percentage of the taxpayer’s income that was earned as a result of qualified domestic activities from the ... reports the expected total increase in annual employment over the first years of the investment phase Table 4, Column A, gives a sense of the distribution of the 271,572 jobs created in the investment...

Ngày tải lên: 31/03/2014, 07:20

... letter The recognition of an unknown sequence representing a spoken letter is performed by computing the ratio of energy of projection of the sequence on the model eigenspace and the energy of the ... recognize the expressions Therefore, absolute motion of the face is rst estimated to stabilize the motion of parts of the face in a warped sequence The authors employ a parameterized model of optical ... actuation The authors present two method for facial expressions In the rst one, they use peak actuation of each of 34 muscles between the application and release phases of the expression as the feature...

Ngày tải lên: 24/04/2014, 13:40

... called the center and the surround If a stimulus placed in the center of the receptive field excites the neuron, then a stimulus placed in the surround will inhibit the neuron Thus the center and the ... example, if the image is that of a rug, the task may be the determination of whether the rug pattern has any symmetric structure Or, the task may simply be recognition of whether an object in the image ... the light input coming from adjacent spatial locations in the environment, and the arrows at the bottom represent the output of the retina, which preserves the two-dimensional topography of the...

Ngày tải lên: 28/04/2014, 09:53

... supportive of the hypotheses 23 The inclusion of these companies caused the t-statistic testing the null hypothesis of no difference in total assets between the experimental group and the control ... audits of separation companies because they have no future expectation of additional non-audit fees in the form of tax work Because of the dual competing theories surrounding the issue of cost ... illustrates the models Section gives the results of the matched pair design, and Section gives the results of the logistic regression model Section provides a summary analysis of the study, and...

Ngày tải lên: 01/06/2014, 14:03

... magnitude spectrum of the signal to the spectrum of the frame-window function [15] 2.2 Method Description The steps of the method used for the detection of the bird tonal components in the spectrum are ... frame may provide less variations of the signal within the frame, however, it also reduces the frequency resolution of the spectrum The experimental results of the detection on clean and noisy ... increasing the value of the tonal-threshold, the amount of detected bird signal frames increases, but so does the false-acceptance error exponentially For instance, in the case of global SNR of −10...

Ngày tải lên: 21/06/2014, 05:20

... for the clean training case The result is twofold: on the one hand, for both cases of noise they outperform the baseline, particularly in the case of babble noise, where the mean UAR across the ... since the microphone of the video camera is designed to record the whole scenery in the room The child was not facing the microphone, and the camera was approximately m away from the child While the ... particular, the ith row of the H matrix indicates the amount that the spectrum in the ith column of W contributes to the spectrogram of the original signal This fact is the basis for our feature...

Ngày tải lên: 21/06/2014, 07:20

... flow of data When the first row of IMAGE_RAM is read then the inputs of the adder are connected to IMAGE_RAM and ‘0’ When the other rows of IMAGE_RAM are read then the inputs of the adder are connected ... is stored The index of the location is stored in the step counter The value of the smoothed data of this minimum or maximum, di–4, is obtained from R4 of the register bank Figure shows the architecture ... in the processing of closed eyes In total, the accuracy of the proposed system to detect the state of eyes reaches 89.3% For further test of the proposed algorithm, we captured 70 images of the...

Ngày tải lên: 21/06/2014, 19:20

... of band-limited spectral densities in the vicinity of the regarded time instant Thereby the TRAP refers to the way the linguistic information is obtained from speech, while TANDEM refers to the ... factorisation unit is incorporated in the second stage to control the intensity of filtering dependent on the signal-to-noise ratio (SNR) of the signal The components of the two noise reduction cycles ... therefore reduces the mismatch between test and training data The main idea is to map the histogram of each component of the feature vector onto a reference histogram The method is based on the...

Ngày tải lên: 21/06/2014, 20:20

... respect to the number of states N, the number of Gaussian mixtures G, and the utilized dimension d of the feature vector x for the DMD and CMD rules The accuracy of the MAJ rule only depends on the ... vector of the inner products of ( f − μ) with the eigenfaces Now suppose only the illumination intensity is changed and the poses of the person and the camera are not changed, then the intensity of ... a distribution matching of Table 2: Comparison of the optimum accuracies of the singleframe face recognition (FR), the MAJ rule, the DMD rule, and the CMD rule Decision rules Optimum accuracy...

Ngày tải lên: 22/06/2014, 19:20