old issues and new solutions

Ngày tải lên: 04/11/2013, 18:15

... manner proceed if a = c and b = d New solutions to the classic Oberwolfach Problem Our constructions are presented in Theorems 3.4, 4.1 and 4.2 and need some machinery and preliminary lemmas explained ... known solutions of the Oberwolfach Problem and get infinitely many solutions for greater orders, in both classic and non classic cases When the circle product is applied to 1−rotational solutions, ... ∞ and y = (a, b), then [x, y] = [∞, a] ◦ [∞, b] (proceed in the same manner when y = ∞) If x = (c, d) and y = (a, b) with a = c and b = d, then [x, y] is an edge of [a, c] ◦ [b, d], if a = c and...

Ngày tải lên: 08/08/2014, 14:22

... LVEDV, RVEDV, CO, SV and ejection fraction (EF), whereas the LVESV, and systemic and pulmonary vascular resistances decreased Consistent with many previous reports, changes in RVEDV and LVEDV did not ... Kumar and coworkers [2] showed a statistically significant increase of 10% (8 ml) in LVEDV and RVEDV with acute volume loading, and a reasonable correlation of ∆SV respectively with ∆RVEDV and ... clear that a decreased afterload and/ or increased contractility must be present in the reports from Kumar and coworkers [1–3] for the LVESV to decrease and for SV and CO to increase Perhaps the...

Ngày tải lên: 12/08/2014, 20:20

... players R54.8 Genome Biology 2006, Figure Old friends and new players Old friends and new players Genes differentially expressed in regulatory and naïve T cells, as identified by application of ... under physiological and diseased conditions Results and discussion Development and validation of the Human TReg Chip Whole-genome expression data from human and mouse CD4+CD25+ and CD4+CD25- T cells, ... Affymetrix GeneChip system and used as reference and selection data sets are published at GEO under series accession number GSE4527 (FOXP3 and GFP transduced CD4+ Th cells) and GSE4571 (representing...

Ngày tải lên: 14/08/2014, 16:21

... located between the parallels 16 and 12, from Quang Nam to Khanh Hoa The typhoon season is between September and November, and is the most intense in October and November There are to typhoons ... structural solutions against typhoon impacts such as multi-directional wind pressures and gust wind Typhoons and low pressure circulations associated with inundation have caused short-term and long-term ... many factors causing hunger and poverty hindering the socio-economic development of Vietnam Therefore, planning and construction of houses and buildings against typhoons and flooding impacts is the...

Ngày tải lên: 01/04/2013, 22:47

... of the Male and Female principles, but also with the The Fundamental Principles of Old and New by Zelia Nuttall 26 Above and the Below, or Heaven (air and water) and Earth (earth and fire) I ... Fundamental Principles of Old and New by Zelia Nuttall Old and New World Civilizations A Comparative Research Based on a Study of the Ancient Mexican Religious, Sociological, and Calendrical Systems ... god, and is omnipotent and can mock at whom he will For he holds all of us in the palm of his hand and rocks us about, and we are like balls or round globes in his hands and we go rolling from...

Ngày tải lên: 21/02/2014, 11:20

... B and identifies a brand with an indefinite life Management intends to maintain both the brand and the business acquired and has no plans to either discontinue or sell the brand Innovation, brand, ... period of time Issues and Solutions for the Retail and Consumer Goods Industries PricewaterhouseCoopers 14 Innovation, brand, R&D, licensing, marketing and advertising Useful life of brands Background ... present location and condition Selling costs [IAS 6] Issues and Solutions for the Retail and Consumer Goods Industries PricewaterhouseCoopers 37 Property and leases 29 Property and leases Rent-free...

Ngày tải lên: 30/03/2014, 06:20

Ngày tải lên: 01/06/2014, 19:50

... issuance of bonds, including legal and accounting fees, printing costs and registration fees The present GAAP requirement is to defer the costs of issuing bonds and amortize over the life of the ... Accounting for Convertible Bonds and Preferred Stock Convertible bonds are bonds that can be converted into common stocks, allowing the bondholder (a creditor) to become a stockholder by exchanging the ... carrying amount and the reacquisition price (call price) is either a gain or loss from extinguishment All material gains and losses from debt extinguishment (both retirements and refunding) are...

Ngày tải lên: 20/06/2014, 18:20

... 2 Stockholders’ Equity: Contributed Capital and Retained Earnings THE NATURE AND CHANGES IN EQUITY The interest in this chapter is with the publicly traded corporations, owned by stockholders ... companies To reduce the number of shares outstanding and thereby increase the earnings per share To reduce the number of shares held by outside shareholders and thereby reduce the likelihood of being ... stockholders’ equity and common stockholders’ equity, on the basis of the relative fair values of the two securities at the time of issuance To illustrate, let’s assume that the XYZ Company issues...

Ngày tải lên: 20/06/2014, 18:20

... Accounting Problems revenue and realized holdings gains and losses The subsequent valuation in the balance sheet and the recognition of unrealized holdings gains and losses differ, however, as ... investor holds less than 20% and therefore has passive interest The fair value method is to be used 58 Critical Financial Accounting Problems The investor holds between 20% and 50% and therefore ... unrealized holdings gain or loss is reported part of net income as unrealized holdings gain or loss-income The Case of Holdings between 20% and 50% As stated earlier, in the case of holdings between...

Ngày tải lên: 20/06/2014, 18:20

... RECORDING AND REPORTING CURRENT AND DEFERRED TAXES Procedures for Recording and Reporting Current and Deferred Taxes The following procedures for the computation and recording of current and deferred ... method where tax and financial basis of assets and/ or liabilities are different The revaluation of financial assets and/ or liabilities may cause differences between financial basis and tax basis 68 ... profitable and measurable, and are deductible for tax purposes when they are actually paid.2 B Direct adjustments to book or tax assets and liabilities that cause a difference between book and tax...

Ngày tải lên: 20/06/2014, 18:20

... specific issues for accounting for leases involving real estate that include lease of land only, lease of both land and building and lease of real estate and equipment A If the lease involves land ... condition and the bargain purchase option condition, and the fair value of the land is more than 95% of the fair value of both land and buildings, both the lessee and the lessor account for the land ... value of both the land and buildings, the land portion is ignored and the lease is classified on the basis of the building characteristics D If the lease involves both land and building, does...

Ngày tải lên: 20/06/2014, 18:20

... (FHLBB), which charters and supervises federal savings and loan associations and is empowered to establish policies and issue regulations for them related to dividend rates, lending and other aspects ... stockholders are not transactions of the entity and should not affect the entity’s accounting • A new basis of accounting would be detrimental to interests of holders of existing debt and nonvoting ... such expenses are: Officer and employer salaries Rent or depreciation Advertising Accounting and legal services Other selling, general, and administrative expenses Interest and income tax expenses...

Ngày tải lên: 20/06/2014, 18:20

... clearinghouse and a buyer and a seller for the future delivery of a standardized quantity of an item at a specified future date and at a specified price Statement of Financial Accounting Standards No ... Cash $16,500,000 Gold Inventory $15,900,000 Gains on Market Increase in Gold $600,000 to recognize the sale of gold at $550 and the realization of a gain in the market increase in gold of $600,000 ... Accounting Standards: Explanation and Analysis (Chicago: Commerce Clearing House, 1988), pp 977–78 SELECTED READINGS Kieso, Donald E., and Jerry J Weygandt Intermediate Accounting, 4th ed New York:...

Ngày tải lên: 20/06/2014, 18:20

... 2 Stockholders’ Equity: Contributed Capital and Retained Earnings THE NATURE AND CHANGES IN EQUITY The interest in this chapter is with the publicly traded corporations, owned by stockholders ... companies To reduce the number of shares outstanding and thereby increase the earnings per share To reduce the number of shares held by outside shareholders and thereby reduce the likelihood of being ... stockholders’ equity and common stockholders’ equity, on the basis of the relative fair values of the two securities at the time of issuance To illustrate, let’s assume that the XYZ Company issues...

Ngày tải lên: 21/06/2014, 04:20

... Accounting Problems revenue and realized holdings gains and losses The subsequent valuation in the balance sheet and the recognition of unrealized holdings gains and losses differ, however, as ... investor holds less than 20% and therefore has passive interest The fair value method is to be used 58 Critical Financial Accounting Problems The investor holds between 20% and 50% and therefore ... unrealized holdings gain or loss is reported part of net income as unrealized holdings gain or loss-income The Case of Holdings between 20% and 50% As stated earlier, in the case of holdings between...

Ngày tải lên: 21/06/2014, 04:20

... financial accounting and deferred for tax, all the other temporary differences between financial accounting income and tax income cause differences between book and tax basis of assets and liabilities ... Richard E Flaherty, and Melvin C O’Connor, Intermediate Accounting, 5th ed (New York: McGraw-Hill, 1995), p 855 Bill D Jarnagin, Financial Accounting Standards: Explanation and Analysis, 18th ... changes, (3) tax status changes, and (4) dividends to stockholders that are tax deductible (Paragraph 35) Second, the tax expense/benefit on total income is determined, and the excess of the tax expense/benefit...

Ngày tải lên: 21/06/2014, 04:20

... specific issues for accounting for leases involving real estate that include lease of land only, lease of both land and building and lease of real estate and equipment A If the lease involves land ... condition and the bargain purchase option condition, and the fair value of the land is more than 95% of the fair value of both land and buildings, both the lessee and the lessor account for the land ... value of both the land and buildings, the land portion is ignored and the lease is classified on the basis of the building characteristics D If the lease involves both land and building, does...

Ngày tải lên: 21/06/2014, 04:20