statement of changes in fiduciary net assets

... preparing financial statements or an entity preparing separate financial statements in accordance with IAS 27 Consolidated and Separate Financial Statements to present its financial statements in ... carrying amount of inventories is the lower of cost and net realisable value in accordance with IAS Inventories Similarly, in accordance with IAS 36 Impairment of Assets, the carrying amount of ... recognised in profit or loss in the separate financial statements of the reporting entity or the individual financial statements of the foreign operation, EC staff consolidated version as of 18 February...

Ngày tải lên: 06/03/2014, 15:21

... cycle [11–15] Certain transacting proteins such as HuR were proposed as regulators of changes in mRNA stability during the cell cycle [15] In this context it is of interest that during vertebrate ... the estimated doubling time of EL4 cells in logarithmic growth No major variation in the mRNA half-life of cyclin mRNAs in the cell cycle In order to test whether changes in mRNA steadystate ... thymidine ⁄ amphidicolin block, the half-life of cyclin B1 mRNA measured after actinomycin D addition increased from 1.2 h in early G1 to 12 h in G2 ⁄ M phase [11] With the same method the cyclin...

Ngày tải lên: 30/03/2014, 20:20

... Linz), Altenbergerstrasse, 69, Linz, 4040, Austria ∗Corresponding author: fazeni@energieinstitut-linz.at Email addresses: KF: fazeni@energieinstitut-linz.at HS: steinmueller@energieinstitut-linz.at ... maintenance of plant and machinery used to cultivate cropland and maintain livestock housing, and indirectly, in the form of manufactured mineral fertilizers and pesticides The level of energy consumption ... In the context of choice of the cropping system, crop rotation has a strong influence on emissions For example, adapting crop rotations to include more perennial crops, thereby avoiding use of...

Ngày tải lên: 18/06/2014, 18:20

... dimensions in which changes are most marked, and to confirm the results of cross-sectional studies Determining the association between changes in mental health status and changes in HRQOL is ... trends, as many intervening events may not be captured Nevertheless, this is one of few studies to attempt to determine the impact of changes in mental health on HRQOL in a longitudinal design and ... objective of the study was to assess whether changes in mental health status were associated with changes in HRQOL in children and adolescents aged 18 years The potential mediating effect of gender...

Ngày tải lên: 18/06/2014, 19:20

... In the context of choice of the cropping system, crop rotation has a strong influence on emissions For example, adapting crop rotations to include more perennial crops, thereby avoiding use of ... the goal and scope for energy accounting in conventional agriculture in Austria In line with the goal definition and principles of LCA (ISO, 2006) and following the approach taken by Hülsbergen ... observed in the baseline period [47] In the import/export scenario, net imports change in proportion to the change in food and animal feed demand in Austria An exception is made in the case of saltwater...

Ngày tải lên: 20/06/2014, 21:20

... occupation of biotopes Gradual increase in 318 Twilight acreage of forest vegetation in the surroundings of the D1 motorway was found Forests accounted for 14.72% of the area of interest in 1949, and in ... shows that in 1974 and 1988, the areas of individual polygons did not change much Fig shows the degree of variability of changes in the size of individual categories The biggest change in size was ... effects of linear constructions include direct occupation of biotopes, recolonization of the landscape in the construction of roads, environmental contamination, and widely various types of interference...

Ngày tải lên: 07/08/2014, 10:21

... summarise the findings and analysis of CT scanning of the brain Normal brain and fundamentals of CT interpretation The brain normal grey/white matter differentiation should be examined, remembering that ... Discussion CT scanning of the brain is invariably performed in the evaluation of patients presenting with clinical signs of cerebrovascular accident The Royal College of Radiologists guidelines now suggest ... MCA infarction are loss of definition of the grey/white interface in the lateral margins of the insula, leading to loss of insular ribbon [1], attenuation of the lentiform nucleus [2], hemispherical...

Ngày tải lên: 11/08/2014, 23:21

... diameter of to 10 cm The individual pixel in the EIT matrix contains a vast number of alveoli; during tidal ventilation and/or stepwise change in PEEP, different alveoli might be included in the ... of a small alternating electrical current of mA at 50 kHz After baseline measurements at the clinical set ventilator settings (Table 1), PEEP was increased to 15 cm H2O After a steady state of ... the individual pixel contains alveoli from the same lung region, it is unlikely to influence the results of this study In the present study, we didn’t compare our findings to another imaging...

Ngày tải lên: 13/08/2014, 20:22

... lack of complete data in our trauma registry Exact data regarding pre-hospital and in- hospital volumes of infused fluids would also be of great interest and valuable when interpreting the changes ... constant training and increased use of video-feedback in the trauma team may improve quality of care Resource considerations Consumption of blood products is increasing in many countries, Norway included ... Following transfusion of 15 units of Page of erythrocytes, unit of platelets was administered per units of erythrocytes The consultant anaesthesiologist in the trauma team used a variety of clinical...

Ngày tải lên: 13/08/2014, 23:20

... increases in growing industries and decreases in declining industries Clarke, Cull, and Shirley (2005), and Megginson (2005) provide good summaries of the existing literature on the effects of ... growth in low value added industries in countries experiencing an increase in DB Annual credit growth in high value added industries is 11 basis points lower than credit growth in low value added industries ... are surprisingly similar This alleviates some of the endogeneity concerns, and points to an interesting finding The results appear to indicate stability in the industries’ generation of value added...

Ngày tải lên: 02/11/2014, 00:46

... farmers have incentive to invest into coffee A bandwagon effect in coffee planting was observed in this area Many farmers have planted coffee even when they not have experience in cultivating this ... decrease in coffee price, the cultivation of coffee is no longer profitable Large coffee farmers stopped intensive investment in coffee Medium to small farmers even want to shift to tea if coffee ... collected during interview of farmers and local authorities Figure Changes in prices of major crops Changes in cultivated area of major crops in Dai Lao and Loc Chau com m une 4500 Tea Coffee Mulberies...

Ngày tải lên: 13/08/2015, 10:01

... Menhaden showed declines in landings and in fishing effort since the mid-1980s, although total biomass and indices of abundance were relatively stable or slightly increasing in recent years (SEDAR ... reducing the probability of fishing by 0.22 and reducing effort by 0.12 relative to 2006 but increasing catch by 0.13 and increasing loge (CPUE) by 0.30 relative to 2006, all on the scale of the link ... effort (Figure 5C) increased offshore as DO concentration declined Therefore, despite an increased probability of fishing nearshore, declines in DO did not result in a greater catch in nearshore areas...

Ngày tải lên: 04/09/2015, 08:12

... some of the increasing inequality in wages may have been caused by the increasing share of migrant workers in the workforce, which will not be discussed here 18 Reference Roger Koenker and Kevin ... characteristics We find that both real wage and real wage inequality in urban areas of China have increased significantly during the period Our model, which displays high accuracy in estimating the real ... Suppose we are interested in finding out the distribution of wages in some country, knowing only the mean of the national wages is far from enough But if we know more information of the national wages,...

Ngày tải lên: 29/09/2015, 13:01

... 328,752 Operating Income (Loss) (33,206) Nonoperating Revenues (Expenses) Interest income Interest expense Sale of timber Net Nonoperating Revenues (Expenses) 287 (8,839) 1,503 (7,049) Net Income (Loss) ... From Investing Activities Interest income 284 Net Increase (Decrease) in Cash and Cash Equivalents (5,881) Cash and Cash Equivalents at Beginning of Year 26,322 Cash and Cash Equivalents at End of ... Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating income (loss) Adjustments to reconcile operating income to net cash provided (used) by operating activities:...

Ngày tải lên: 20/06/2014, 02:20

... COUNTY Notes to Financial Statements For the Year Ended September 30, 1997 (2) Budgetary Basis vs GAAP The accompanying Combined Statement of Revenues, Expenditures and Changes in Fund Balances ... Description of Commitment Expected Date of Completion Multi-purpose coliseum (7) Remaining Financial Commitment $ 2,800,000 January 1999 Claims and Judgments Risk Financing The county finances its ... following property with varying terms and options as of September 30, 1997: Classes of Property Amount Industrial building $ 2,500,000 The future minimum lease receivables and the present value of...

Ngày tải lên: 20/06/2014, 02:20

... Auditing Standards 31 Internal Control Over Financial Reporting In planning and performing our audit, we considered Neshoba County, Mississippi's internal control over financial reporting in order ... government financial statements is qualified because the primary government financial statements not include the financial data of the county's component units, which should be included in conformity ... to determine our auditing procedures for the purpose of expressing our opinion on the primary government financial statements and not to provide assurance on the internal control over financial...

Ngày tải lên: 20/06/2014, 02:20

... remaining 37 chemistries, it is probable that some changes could be statistical artifacts Therefore, instead of using changes from baseline in all 37 chemistries, we compared the number of changes ... 21 Conflict of Interest The authors have declared that no conflict of interest exists 22 References [Internet] The Office of Dietary Supplements - National Institutes of Health Promoting Quality ... changes, one without any form of intervention, and the other using changes reported in studies using a variety of non-plant sources of calcium Table Components/ingredients in the three bone-health...

Ngày tải lên: 25/10/2012, 11:10

... S25058 Ig kappa chain- mouse, partial (86%) [TC1067460] Immunoglobulin kappa chain Immunoglobulin joining chain Immunoglobulin heavy chain (heavy chain of IgM) Immunoglobulin kappa chain variable 28 ... request Most of the genes with the greatest increase were immunoglobulin-associated genes This was a very interesting finding, given that the number of immunoglobu- lin-producing cells within the thymus ... subsequently stained for intracellular IgM For intracellular staining, the cells were fixed in PBS containing 2% paraformaldehyde (Sigma-Aldrich) and washed twice in PBS with 0.03% saponin to permeabilize...

Ngày tải lên: 03/11/2012, 11:35

... also increased through the cultivation and the ratio of the increased amount of SS to the increased amount of Chl.a was higher than that of the algae Increased amount of SS were higher in the ... parts of the grove from points Sampling points St.1 and St.2 are in the same stream, and sampling point St.3 is in the other stream The two streams flow together to be one stream and the sampling ... periphery of the Seto Inland Sea The location of the research area and the distribution of the citrus groves in Matsuyama region are shown in Fig Matsuyama is situated in Shikoku Island in the southwestern...

Ngày tải lên: 05/09/2013, 10:17