prudent criteria should be applied when estimates and measurements are made in

the method of investment appraisal which may be applied to evaluated and rank potential investment opportunities and their relative merits and limitations

... arising directly from an increase in corporate gearing Two of these, the advantage of debt being ‘cheaper’ than equity and the disadvantage of the cost of equity rising because of increase financial ... Accounting rate of return (ARR) The rate of return on an investment that is calculated by taking the total cash inflow over the life of the investment and dividing it by the number of years in the ... financial risk, exactly offset each other This leaves one net advantages: the tax relief on debt interest Behind the use of WACC (the average of the costs of these sources of financing) as the NPV discount...

Báo cáo lâm nghiệp: "Soil environment and nutrient status of Norway spruce (Picea abies [L.] Karst.) underplantings in conditions of the 8th FAZ in the Hrubý Jeseník Mts" potx

Danh mục: Báo cáo khoa học

... overall diminished vitality of affected trees Stand nutrition disorders are manifested there by homogeneous yellowing of needles (chlorosis) and overall diminished vitality of aﬀected trees In total ... oxides in the last decades the impacts of air-pollution disaster are still obvious in the ridge parts of the CR mountain ranges A list of 19 research plots in the studied area with speciﬁcation of ... content in needles of healthy trees is in the range of 4–6 g·kg–1 (Fig 1) and it decreases below the limit value of g·kg–1 in 50% of the plots K content in needles of damaged trees is statistically...

In spite of despite however though and although

Danh mục: Ngữ pháp tiếng Anh

... though c) however 10 I didn’t like her rude behavior ………………, I said nothing a) However b) Despite c) Though Answers We went out despite / in spite of the rain We went out though it was raining The ... Either could be used here …………………… the government refuses to admit it, it has failed to revive the economy a) Although b) Despite c) In spite of He failed …………………… his hard work a) in spite of ... come; however, everybody else did Although the government refuses to admit it, it has failed to revive the economy He failed in spite of his hard work 10 I didn’t like her rude behavior However, ...

Criteria: Official written policies and procedures should be documented for all of the Supervisor’s accounting information systems potx

Danh mục: Kế toán - Kiểm toán

... the increased financial activity during the unprecedented election year However, the controls and status of the finances of the Supervisor of Elections were maintained with daily monitoring of ... evidence of review of the reconciliations for the first quarter of the fiscal year Cause: Lack of adherence to the existing administrative and internal accounting controls Effect: Lack of timely ... the timely performance of controls and timely review and evaluation of the controls to ensure the accuracy of the Supervisors financials Condition: We noted that the SOE accounting and administrative...

Báo cáo y học: " Models of epidemics: when contact repetition and clustering should be included" pps

Danh mục: Báo cáo khoa học

... per day is low [10] The aim of this paper is to better understand the conditions under which the inclusion of contact repetition and clustering is relevant in models of disease spread compared to ... pathways of transmission for a variety of infectious diseases The implications of clustering and contact repetition for models of the diseases listed in this table are discussed below Page 12 of 15 ... but the disease does not die out Despite all the differences in model behaviour, we expect the rough picture to be the same for SIR, SEIR and SIS models, as the mechanisms behind the observed differences...

The Art of Public Speaking cylinder, piston, water, and fire, is the steam−engine in its most elementary form. For a steam−engine may be defined as an apparatus for doing work by means of heat applied to water; and since raising such a weight as the pisto

Danh mục: Kỹ năng thuyết trình

...

5
1,290
3

TAX POLICY: Tax-Exempt Status of Certain Bonds Merits Reconsideration, and Apparent Noncompliance with Issuance Cost Limitations Should Be Addressed doc

Danh mục: Ngân hàng - Tín dụng

... date of the outstanding bonds Current refunding occurs when new bonds are issued within 90 days of the final payment on the prior issue and advance refunding occurs if the new bonds are issued ... result, when added together, the number of issues for each individual purpose is greater than the total number of bonds issued In addition, the amounts issued and number of bonds issued may not equal ... complex features is to be issued during a time period with volatile interest rates, giving the underwriter and the issuer more flexibility in terms of the timing of the bond issue and the underwriter...

Key Information on Target Date Funds as Default Investments Should Be Provided to Plan Sponsors and Participants pdf

Danh mục: Quỹ đầu tư

... oncoming financial market shocks On the basis of these metrics, the fund may shift a portion of the equity allocation to fixed income assets if a decline in the equity market is foreseen Another TDF ... Morningstar fund fact sheet on all its 401(k) investments, including TDFs, and the initial and annual QDIA notifications, and provided no further information on TDF investing in general, or the ... workforce characteristics of some plan sponsors, but not those of others In satisfying their fiduciary obligations of prudence and loyalty in the selecting and monitoring of particular TDFs as...

How Do Earnings Change When Reservists Are Activated - A Reconciliation of Estimates Derived from Survey and Administrative Data docx

Danh mục: Cao đẳng - Đại học

... estimates of total earnings, the baseline diﬀerence in estimates of earnings changes declines by 28 percent in the case of the 2004 SOFS-R and by percent in the case of the 2005 SOFS-R Misreporting of ... share of the diﬀerence between the 2005 SOFS-R and administrative data estimate of earnings changes is explained by underreporting, but this is because the baseline discrepancy in estimates is ... importance of the tax advantage in explaining diﬀerences between the SOFS-R and administrative estimates of earnings changes, we examine how the baseline diﬀerence between the survey and administrative...

pariah politics understanding western islamist extremism and what should be done jan 2009

Danh mục: Vật lý

... extremism This book is very much located in this kind of setting This is partly because the elegance of the intellectual insights should not be overdone Or at least it is important that these are not ... the main relevant chapters of this book to the speciﬁc issue of Islamist-inspired terrorism And the main focus of that discussion is to ﬁnd better ways to distinguish between participation in political ... Increasingly, they are becoming involved in the political life of the country, especially in local government and on of cial advisory bodies During the past year the Prime Minister has appointed the ﬁrst...

Beyond Pinterest and Instagram Ten visual social networks that should be on your radarJuly 2012 pot

Danh mục: Quản trị kinh doanh

... - and so on But these ten are ones that caught my eye and are good representatives of the different genres of social networks that are on the rise and that you should be aware of - story telling ... charts However, even the lower figure is impressive and the service has generated a lot of noise in the US in particular Brands have also started signing up, for example the Washington Post is using ... Storywheel is the creation of Soundcloud, the growing social network that aims to become the YouTube of audio You upload a series of Instagram photos together, and then turn them into a narrated...

Women should be restricted to work connected withthe home and children docx

Danh mục: Kỹ năng viết tiếng Anh

... their being soft and kind need not be taken for their weakness If they appear weak sometimes, it is to maintain the dignity of family life, so that children not become a bad copy of their mother ... security is correct There are jobs and jobs, but only a few of them are really suited for women Take for instance, mining, lumbering and fishing These are definitely men’s areas But when women can be ... has got the institution of marriage Marriage is not for simply the propagation of life but its main aim is the preservation of stock, safety of children and their upbringing Marriage is not a contract...

Báo cáo y học: " A mechanistic model of infection: why duration and intensity of contacts should be included in models of disease spread" ppt

Danh mục: Báo cáo khoa học

... that the risk of disease transmission is not only a function of the infectivity of the infectious agent and the quality of the immune response but also of the host's exposure to a specific infectious ... and the interpretation of its results manageable is justified The average dose of infectious material that is ingested by an individual is a linear function of the duration and intensity of the ... al distinguished household and non-household contacts in their model for an influenza pandemic [14] The disadvantage of such a posteriori statistical models is that they become invalid when their...

Coase and car repair who should be responsible for emissions of vehicles in use

Danh mục: Cơ khí - Chế tạo máy

... PROGRAMS The empirical evidence on the performance of I/M is disappointing, at best The large number of vehicles, the emission characteristics of individual vehicles, and the behavior of drivers ... households are far more likely to be the original owners of vehicles regardless of age Some of these findings call into question the invocation of the "polluter pay" principle to justify making motorists ... times The former is of course why we have I/M programs in the first place; the object of I/M being to find the vehicles with the greatest excess emissions and get them repaired This task is made...

SECTION 10: FOUNDATIONS TABLE OF CONTENTS [TO BE FURNISHED WHEN SECTION IS FINALIZED]

Danh mục: Kỹ thuật lập trình

... foundations are placed adjacent to existing structures, the influence of the existing structure on the behavior of the foundation and the effect of the foundation on the existing structures shall be investigated ... ratings The RMR should be adjusted in accordance with the criteria in Table The rock classification should be determined in accordance with Table C10.4.6.4 Because of the importance of the discontinuities ... faces When a major discontinuity with a significant thickness of infilling is to be investigated, the shear strength will be governed by the strength of the infilling material and the past and...

AMINIMUM NUMBER OF PHYSICAL EDUCATION CREDITS SHOULD BE REQUIRED FOR GRADUATION OF COLLEGE

Danh mục: Tiếng anh

... skills, when participating in them, we can recognize the true meaning of cooperation which is defined as a situation in which rewards are distributed equally on the basis of mutual interactive behavior ... sacrificed,to work together with others for common goal These are the reasons why I feel physical courses should be part of the graduation requirements of any university or college; they are of ... among individuals By this definition we learn that a cooperatives situation requires at least one competitor to fail for each competitor that wins Thanks to it, we can learn to share, to be self...

SECTION 10 FOUNDATIONS TABLE OF CONTENTS [TO BE FURNISHED WHEN SECTION IS FINALIZED] - DRILLED SHAFTS

Danh mục: Kỹ thuật lập trình

... column and shaft reinforcing clearances, and the constructability of placing the column reinforcing in the shaft A horizontal construction joint in the shaft at the bottom of the column reinforcing ... during excavation, installation, and with removal of 10-124 should be given to increasing the shaft diameter or increasing the number of shafts casing during installation of the rebar cage and ... of in- situ and/ or laboratory testing of undisturbed samples obtained within a depth of 2.0 diameters below the tip of the shaft If the soil within 2.0 diameters of the tip has Su

SECTION 10 FOUNDATIONS TABLE OF CONTENTS [TO BE FURNISHED WHEN SECTION IS FINALIZED] - DRIVEN PILES

Danh mục: Kỹ thuật lập trình

... resistances of each pile in the group, or  The nominal resistance of an equivalent pier consisting of the piles and the block of soil within the area bounded by the piles If the cap is not in ... may be obtained by combining the end bearing determined using the signal matching analysis obtained for the end of driving (EOD) with the signal matching analysis for the side friction at the beginning ... resistance C10.7.3.8.3 The dynamic test may be used to establish the driving criteria at the beginning of production driving The minimum number of piles that should be tested are as specified in...

SECTION 10 FOUNDATIONS TABLE OF CONTENTS [TO BE FURNISHED WHEN SECTION IS FINALIZED] - EXTREME LIMIT STATES

Danh mục: Kỹ thuật lập trình

... are not met, a settlement analysis should be conducted, and the influence of rock type, condition of discontinuities, and degree of weathering shall be considered in the settlement analysis The ... tables and figures pertaining to bearing resistance service life of the structure Footings with inclined bases should be avoided wherever possible Where use of an inclined footing base cannot be ... exceeds either the unconfined compressive strength of the rock or the nominal resistance of the concrete, the presumptive bearing resistance shall be taken as the lesser of the unconfined compressive...

SECTION 10 FOUNDATIONS TABLE OF CONTENTS [TO BE FURNISHED WHEN SECTION IS FINALIZED] - FOUNDATIONS

Danh mục: Kỹ thuật lập trình

... by the discontinuities within the rock mass and not the properties of the intact material Therefore, engineering properties for rock should account for the properties of the intact pieces and ... ratings The RMR should be adjusted in accordance with the criteria in Table The rock classification should be determined in accordance with Table C10.4.6.4 Because of the importance of the discontinuities ... faces When a major discontinuity with a significant thickness of infilling is to be investigated, the shear strength will be governed by the strength of the infilling material and the past and...

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prudent criteria should be applied when estimates and measurements are made in conditions of uncertainty however prudence when measuring assets and liabilities is not justified if the fair presentation of the annual accounts is affected