increases in the fair value of financial assets classified as available for sale including those arising on reclassification shall be credited to this account with a debit to the corresponding asset accounts
Changes in the Economic Value of Variable Generation at High Penetration Levels: A Pilot Case Study of California pot
... value based on the change in benefits for a small change in the amount of variable renewable generation at a particular penetration level (as opposed to the average economic value of all variable ... CCGTs with increasing penetration The capacity factor of incumbent CCGTs increases with increasing CSP6 relative to the same amount of energy with a flat block of power Though the capacity factor of ... on- line The latter factor can also decrease the load factor of CCGTs in a case with an increasing penetration of a flat block of power Hence, cases with high VG penetration and even the case with...
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Báo cáo y học: "Serum keratan sulfate transiently increases in the early stage of osteoarthritis during strenuous running of rats: protective effect of intraarticular hyaluronan injection" docx
... sodium pentobarbital (Dainippon Sumitomo Pharma, Osaka, Japan) by intraperitoneal injections As a control for hyaluronan treatment, saline or PBS was not injected into the left knee to avoid the possibility ... was calculated by Borwin-HSS2000 software (Jasco, IJsselstein, Netherlands) and was converted to the amount of the corresponding disaccharides against the area of standard monosulfate disaccharide ... Hyaluronan is also a glycosaminoglycan In articular cartilage, hyaluronan and aggrecan form large aggregates, bind huge amounts of water, and are responsible for the resilience of cartilage Intraarticular...
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Báo cáo y học: " Conserved charged amino acid residues in the extracellular region of sodium/iodide symporter are critical for iodide transport activity" potx
... uracil-containing single-stranded DNA (ssDNA) was prepared by transforming pBKS-NIS5’ into E coli CJ236 strain Uracil-containing ssDNA was annealed with 5’-kinase primer, the second-stranded DNA was ... chain of Asp163 was extruded into the surface Because mutation at Asp-163 altered the Km dramatically, Asp-163 might affect the entry or binding of iodide ions It is interesting to find that ... 37°C For the inhibition of NIS-mediated uptake, NaClO4, in a final concentration of 30 μM, was included in parallel incubations After a 1-h incubation, medium was completely removed and washed...
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Biological properties and the nutrition value of an Isochrysis strain as a live food for geo-duck larvae
... medium for strain was f/2 The Isochrysis galbana strain showed a huge range of fatty acids among, contained remarkable amount of PUFA and considerate level of EPA and DHA which play an essential ... report [12] DHA and EPA play an important role in the membrane lipids 3.4 Application of Isochrysis galbana H5 for feeding geo-duck at Vandon, Quangninh Isochrysis galbana H5 was cultured in F/2 medium, ... Myristic acid Palmitic Acid Palmitoleic Acid Stearic Acid Oleic Acid Linoleic Acid Anpha-Linoleic Acid Octadecatetraenoic Eicosapentaenoic Acid (EPA) Benhenic acid Docosahexaenoic Acid (DHA) 4.16...
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In this issue: Fair value measurement of financial assets and financial liabilities pdf
... account characteristics of the asset or liability that market participants would take into account in a transaction for the asset or liability at the measurement date In the case of a financial asset, ... classified and presented as a financial liability under IAS 32 ’s Financial Instruments: Presentation L invests in financial assets and measures the assets at fair value with gains and losses ... a financial asset or financial liability and, if one is available, is used Therefore, determining whether the market is active is the first step in valuing a financial instrument A financial instrument...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
... fair value are as follows Other gains and losses on remeasurement to fair value In functional currency Debit Asset Available- for- sale inancial assets Other comprehensive income Other gains and ... functional currency converted from foreign currency at spot rate Amortised cost Fair value Available- for- sale inancial assets in foreign currency 461,708 470,000 Available- for- sale inancial assets ... comprehensive income Debit Other comprehensive income Other gains and losses on remeasurement to fair value Asset Available- for- sale inancial assets Credit 1,500 1,500 After the revaluation, the amount of...
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Báo cáo khoa học: "The clinical value of daily routine chest radiographs in a mixed medical–surgical intensive care unit is low"
... contributions MG, GC and EW participated in the collection and interpretation of the data and were involved in drafting the manuscript MG participated in analysis and interpretation of the data and in ... repositioning of tubes in case of malposition of orotracheal tubes (ignoring planned extubations); ultrasound of the thorax in case of pleural effusion on the CXR, start or change in medication (diuretics); ... endotracheal tubes, intravenous lines and chest drains, but not after insertion of nasogastric tubes In addition, CXRs were obtained in the case of worsening of oxygenation As a rule, no routine...
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Tài liệu CHALLENGES in AUDiTinG FAiR VALUE ACCOUnTinG ESTiMATES in ThE CURREnT MARKET EnViROnMEnT doc
... The IAASB had already established a task force in February 2008 to consider whether additional guidance on fair values was necessary and that task force was also asked to develop a response to ... uncertainty associated with that fair value If markets become inactive, market price information becomes unavailable and estimates need to be made on the basis of other information, often using ... by auditors The nature and reliability of information available to management to support the making of a fair value accounting estimate vary widely, and thereby affect the degree of estimation...
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Tài liệu The Pure Logic of Accounting: A Critique of the Fair Value Revolution pptx
... produces cash flows in combination with other assets, the fair value measurement requires splitting the change in value of single assets according to a piecemeal approach Following the IASBs approach, ... 1, Art Generating Alternatives to Fair Value Accounting and Reporting 4.1 The new notion of asset according to the fair value perspective The rewriting of the concept of asset in the IASBs conceptual ... definition of value in use.13 The IASB disregards therefore the distinction between value and cost Even in the case of the value in use of an asset involved in some cash generating units, where the asset...
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Báo cáo khoa học: The natural mutation by deletion of Lys9 in the thrombin A-chain affects the pKa value of catalytic residues, the overall enzyme’s stability and conformational transitions linked to Na+ binding pdf
... Functions of the thrombin A- chain R De Cristofaro et al a decrease in pKa value upon NAPAP binding in the reversible complex formation, both in WT and DK9 thrombins The change in pKa value of the ... evidence that the A- chain would affect both the conformation and the catalytic activity of the thrombin B-chain, thus corroborating the belief of an extraordinary conformational plasticity of this ... molecule, as a consequence of perturbed intra- and interchain bonds After 180 denaturation with m urea and 0.2 mm b-mercaptoethanol, the A- chain was released and the the native enzyme form disappeared...
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IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot
... for Investment Funds 11 What about reclassiication of inancial assets and transitional provisions? Reclassification of financial assets Classiication of inancial assets is determined on their initial ... fair value basis: under IFRS 9, inancial assets managed on a fair value basis cannot qualify for amortised cost measurement and therefore are mandatorily measured at fair value Certain hybrid instruments: ... classiication depends on the type of business model within which those inancial assets are held and on the contractual characteristics of a inancial asset There are two classiications: at fair value and...
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The economic Value of citizenship for immigrants in The united states ppt
... poll of recently naturalized Latinos in Texas See Richard Ramirez and Olga Medina, Catalysts and Barriers to Attaining Citizenship: An Analysis of ya es hora Ciudadania! (Washington, DC: National ... longitudinal data that follow individuals over time and identify the labor market performance of the same individuals before and after naturalization But because only limited data of this kind are available, ... 5−23 Ramirez, Richard and Olga Medina 2010 Catalysts and Barriers to Attaining Citizenship: An Analysis of ya es hora Ciudadania! Washington, DC: National Council of La Raza www.nclr.org/images/uploads/publications/Naturalization_YaEsHora_Cuidadania_2010.pdf...
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báo cáo hóa học: " The assessment of health-related quality of life in relation to the body mass index value in the urban population of Belgrade" potx
... studies are focused on the link between the quality of life and the BMI value in the general population [25,26] Therefore, the aim of our research was to assess the association between the BMI value ... groups The chi-square test was applied for variables measured on nominal scales A stepwise multivariable logistic regression analysis, as a classification tool, was performed to test the association ... consisted of a systematic sample (k BMI categorization Based on the reported data on body height and mass, BMI values were calculated as the ratio of body mass in kilograms and the square of height in...
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báo cáo hóa học:" The assessment of health-related quality of life in relation to the body mass index value in the urban population of Belgrade" docx
... studies are focused on the link between the quality of life and the BMI value in the general population [25,26] Therefore, the aim of our research was to assess the association between the BMI value ... groups The chi-square test was applied for variables measured on nominal scales A stepwise multivariable logistic regression analysis, as a classification tool, was performed to test the association ... consisted of a systematic sample (k BMI categorization Based on the reported data on body height and mass, BMI values were calculated as the ratio of body mass in kilograms and the square of height in...
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báo cáo hóa học:" Increases in solar conversion efficiencies of the ZrO2 nanofiber-doped TiO2 photoelectrode for dye-sensitized solar cells" pot
... (Pt catalyst/SP, Solaronix) was coated onto the FTO glass by the squeeze printing method The coated paste was heat treated at 450°C for 30 with a heating rate of 5°C/min The electrolyte solution ... film, in which case the amount of dye loading was increased, and Jsc and η were also increased The optimum ratio of the ZrO2 nanofiber was wt.% The DSSC with the wt.% ZrO2 nanofiber photoelectrode ... nanofiber-doped TiO2 film had the best dye loading, and also, its solar conversion efficiency was the best among the samples In order to determine the factors that influence the stability of the...
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Báo cáo khoa học: "The prognostic value of the nodal ratio in N1 breast cancer" pps
... extracapsular extension (ECE), presence of lymphovascular invasion (LVI), and resection margin status A close margin was defined as the presence of invasive carcinoma within mm of the surgical margin ... selection criteria for adjuvant RT The NR may be a useful indicator for deciding whether to use adjuvant regional RT to treat patients with N1 disease Inadequate nodal sampling (less than 10), histology ... residual breast or chest wall (local) tissue and/or axillary, supra- or infraclavicular, and internal mammary nodes (regional) For cases in which locoregional recurrence and distant metastasis...
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Báo cáo khoa học: " The prognostic value of nestin expression in newly diagnosed glioblastoma: Report from the Radiation Therapy Oncology Group" potx
... hemangioblastomas [20], melanoma [21,22], and basal epithelial breast cancer [23] Interestingly, in many of these tumors, including glioma, nestin expression has been shown to correlate with advanced ... specimen This allowed the software to automatically quantitate not only the average intensity of each category, but also the relative area of these stains The products of the scoring system described ... using the TMA Multistain Imaging Module for the nestin stained brain tissue microarrays slides The TMAs were processed using the TMA specific imaging assay, TMA Multistain This allows the software...
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Báo cáo y học: "The prognostic value of baseline erosions in undifferentiated arthritis" docx
... Silman AJ: The performance of the 1987 ARA classification criteria for rheumatoid arthritis in a population based cohort of patients with early inflammatory polyarthritis American Rheumatism Association ... RA according to the ACR criteria can lead to circular reasoning as hand erosions are part of the criteria Therefore, we studied the predictive accuracy for having persistent disease as well This ... implicate that for personalized medicine in UA, information on the presence of erosions alone is inadequate to obtain optimal treatment decision making The present data revealed that the PPVs and...
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Báo cáo y học: "Investigating the complementary value of discrete choice experiments for the evaluation of barriers and facilitators in implementation research: a questionnaire survey" pptx
... 'Investigating the added value of conjoint analysis for the evaluation of barriers and facilitators in implementation studies: the case of breast cancer surgery in ultrashort stay', we will mention only those ... for the computations Traditional questionnaire To enable comparison of DCE with a traditional questionnaire, the same potential barriers and facilitators to the implementation of the guideline for ... has made substantial contributions to the conception and design of the study and planning of the work that led to the manuscript, the acquisition, and interpretation of data, and has been involved...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25