initial recognition of goodwill however deferred tax liabilities relating to goodwill shall be recognised to the extent that they do not arise from initial recognition of that goodwill
... should be treated in the same way, which means they should be taxed in the same way That seems tobethe solution 3.2 Contrary tothe purpose of an article – taxation of all consideration Another ... operations, that is to say are only of secondary importance in relation tothe total turnover ofthe business These factors are only excluded if they are not part ofthe usual business activity ofthe taxable ... operations, that is to say are only of secondary importance in relation tothe total turnover ofthe business These factors are only excluded if they are not part ofthe usual business activity ofthe taxable...
... should be treated in the same way, which means they should be taxed in the same way That seems tobethe solution 3.2 Contrary tothe purpose of an article – taxation of all consideration Another ... were not stated in the article the Court of Justice discussed, they were further purposes.209 They could be seen as sequential in the sense that one purpose could bethe basis for another, but the ... paragraph 24 ofthe present judgment – is to lay down a conflict of laws rule to avoid the risk of double taxation or non-taxation.65 The aim ofthe exceptions in article 13 ofthe Sixth Directive...
... glue To be/ act as nouns To nurse the baby tobethe nurse the baby Father, parrot, pilot, referee, tutor To make/change into nouns To cash the cheque - to change the cheque into cash To orphan ... (2) They went on to advise the parents thatthey did not have to allow their children tobe interviewed, but if they did, “you have right tobe present” (Ana Isabel, 2005:16) Looking at the above ... many their names as verb, adjective… with meaning relatingto their characteristic II.1.1 Dog (noun) -> dog (verb) The dog is a domesticated form ofthe wolf The domestic dog has been one of the...
... for London, or for any place between or beyond, tobe put into the Bath Post Office every evening before o'clock, and into the Bristol office before o'clock in the afternoon, and they will be delivered ... cost of conveyance was only a small item in the expenses ofthe Post Office The Mayor of Bath proposed the toast of "the Visitors," and said thatthey had amongst them two representatives ofthe ... the street; on the east side being another building answerable thereto." These premises served as the Post Office for the long period of 118 years The first half ofthe present Bristol Post Office...
... discover member -of partwhole relations since both its elements were typed tothe S OCIAL O BJECT class ofthe DOLCE ontology, and according to Keet’s taxonomy, they instantiate a member -of relation ... correspond tothe member -of and sub-quantity -of relations in the taxonomy of Keet and Artale (2008) http://aims.fao.org/website/ AGROVOC-Thesaurus/sub 1329 Methodology Our aim is to compare the relations ... relations fromthe Dutch corpus were defined in a similar way, except that we manually determined their ontological classes based on the class glossary of DOLCE Below, we only report on the member-of...
... between ˚ the peptide and the non binding bottom ofthe Fab is 173 A2 which corresponds to about 36% ofthe interaction ofthe full peptide with the binding cavity of SM3 The sizes ofthe surfaces ... with the protein, we docked the ligand into the binding site with the software tool FLEXIDOCK within the software package SYBYL (e) We carried out another constrained MD over 100 ps in the binding ... proton/proton distance of 1.8 A: Asp2-b/b¢, Pro5-d/d¢ and the C-terminal carboxamide NH protons As can be seen fromthe three panels in Fig 4, theinitial slopes ofthe build-up curves of the...
... and that following the plaintiff’s notification they were unable to argue thatthey had taken reasonable care with regard tothe publication, and did not know and had no reason to believe thatthey ... of copies However, when Smith’s opening ofthe e-mail attachment was considered in the light ofthe evidence relatingto his other activities, the court did not believe him tobe unaware ofthe ... concern The defence does not mean thatthe article is not obscene, but rather thatthe obscene elements are outweighed by one ofthe interests listed As may be gleaned fromthe discussion of the...
... characteristic ofthe structure ofthe native epitope in Me2SO is the presence of a large number of electrostatic interactions, especially in the central region ofthe peptide The side chain of Arg78 ... variant From our studies ofthe epitope of MBP therefore we may conclude thatthe conformation of epitopes ofthe integral protein must be affected by posttranslational modifications Docking calculations ... studies ofthe binding of TCRs to peptide–MHC ligands suggested thatthe low affinity ofthe TCR–peptide–MHC complex is a consequence notof insufficient contacts at the interface but, rather, of the...
... are part ofthe fabric of health care provided to women and children Conclusions The members ofthe Expert Panel emphasize the importance of maximizing theextentto which PMTCT, one ofthe most ... App According tothe Act, the objectives and the scope ofthe activities ofthe Expert Panel are to “provide an objective review of activities to prevent mother -to- child transmission of HIV” (human ... recognizes the work that PEPFAR is doing to expand access to PMTCT to at-risk populations in countries with concentrated epidemics To help the children of these mothers, PEPFAR supports the expansion of...
... uptake profile, b) [3H]-FAC uptake profile, c) [3H]-FDG uptake profile The black lines and the number next to them represent the average change in PET tracer uptake ofthe cell lines with the same ... explored if there was modulation of AMPK, which has been recently described as a downstream modulator of glucose metabolism in BRAFV600E mutants [20] There was a low level of induction of pAMPK These ... calculated by the formula 1/{[((logC2)-(logC1))×3.32]/T}, where C1 = theinitial cell number, C2 = the final cell number, and T = 24 hours The average of day 3, 4, was used as the optimal doubling...
... immunogenicity ofthe vector and the trasngene constructs while changes in CYP3A2 may be due to shifts in cellular processes to support transgene production Many ofthe vectors employed in these studies ... vector also did not affect ALT, but changes in CYP were still observed Taken together, these results suggest that CYP alterations are not merely the result of hepatotoxicity arising from transgene ... particles at the cellular level Binding ofthe fiber protein tothe primary adenovirus receptor, the Coxsackievirus and Adenovirus receptor (CAR), facilitates interactions between penton base proteins...
... muscle over the femur, then the surface ofthe femur was revealed The distal cut-line ofthe intercalary metaphyseal bone ofthe femur was designed above the epicondylar line The length ofthe graft ... the course ofthe establishment of a pasteurized bone model in rats, a preliminary analysis ofthe effect ofthe presence of muscle-covering tothe pasteurized bone graft or the application of ... measured in theofthe host The size 2of the bone formationlateral view bone was also The size ofthe bone formation ofthe host bone was also quantitatively measured in the lateral view The area...
... it cannot send the scheduled update This is a problem because the label will only listen tothe medium for a short time If the update fromthe controller cannot be sent tothe label, the label ... 12000 labels (UI = 300 seconds) Clearly, there is a tradeoff between the number of labels and the update interval Since we not have 12001 testbed nodes, we had to scale the frequency ofthe transceive ... Software We already know thatthe capacitance (stated in terms ofthe amount of charge (Q) stored at a given voltage drop (across the capacitor)) of a capacitor is given by (1) (Note that: the...
... many types of lymphoma These doses were prescribed tothe isocenter The PTV was tobe surrounded by the 95% isodose line In IMRT, 100% ofthe PTV was to receive 95% ofthe prescribed dose The constraints ... maximum dose tothe left ventricle 50% ofthe prescription dose (i.e Gy), dose to 25% ofthe volume 25% (0.5 Gy), dose to 50% ofthe volume 25% (0.5 Gy), dose to 75% ofthe volume 20% (0.4 Gy) The ... outperformed the other techniques to just below the 25% isodose IMRT outperformed the other techniques down tothe 25% isodose IMRT outperformed the other techniques down tothe 50% isodose Yes,...
... in the inner ring ofthe annulus (Fig 6D, E) It appeared tobe localized either adjacent to or surrounding the pollen pore, the former case being more predominantly observed The position ofthe ... and bottom (B) Corresponding cobs are shown at the top ofthe figure 20 μg of total RNA of each probe were utilized for Northern blotting and subsequently hybridized to probes specific to ZmPti1b ... signals appeared in the pollen tube bordering callose plugs (Fig 6K) Plugs are regularly produced behind the tip as tubes elongate to isolate the cytoplasmic contents ofthe tube fromthe now empty...
... map has been used to map the major gene H which determines cane pubescence to linkage group ofthe Rubus genome and also to confirm the close association ofthat gene with resistance to cane ... (D1D1d2d2) to dwarf and this could allow d1 tobe mapped As dw maps to LG6 and H (cane pubescence) maps to LG2 [24] they are unlinked, despite the speculation of Jennings [12] tothe contrary ... As explained in the next section, 120 ofthe marker loci were mapped and significant deviation fromthe expected 1:1 and 3:1 ratios was detected at 25 of these A total of 118 ofthe 136 molecular...
... the website http://www.cap netz.de[13] This framework offers a good opportunity to study the value of inflammatory markers in the etiological diagnosis of CAP Thus, the aim of our study was to ... practices and hospitals tothe study monitor ofthe corresponding local clinical centre (LCC) The study monitor ofthe LCC includes the patient in CAPNETZ by applying the following criteria: ... etiology However, it was not possible to definitively differentiate between CAP due to S pneumoniae or other etiologies, so that a sinPage of 10 (page number not for citation purposes) Respiratory...
... and SM2 Furthermore, the stability ofthe genomic RNA dimer ofthe DM and SM2 mutant may notbethe same and could influence the ability of these viruses to encapsidate their genomes Further work ... initiation of dimerisation has been postulated to occur at the DIS, a palindrome located at the top of SL-1 (Fig 1B) [21,22] Interestingly, mutations ofthe HIV-1 DIS revealed thatthe sequence was not ... mutant viruses were not able to revert to a replication competent phenotype despite prolonged culture The similar behaviour ofthe DM and the SM2 mutants suggest that a failure to encapsidate a...
... of DC with T cells (Fig 5) A smaller number of T cells that is tightly attached to DC will result in a decrease ofthe window of opportunity for HIV-1 transmission Furthermore, it is likely that ... cells can be influenced by T cell activation and proliferation Due tothe young age ofthe patients and severity ofthe disease, no more cells could be obtained from these patients to perform ... the development of less toxic derivatives or other small molecule inhibitors ofthe ICAM-1— LFA1 interaction [44,45] Now that there is proof that compounds can be generated that potently inhibit...