the current account balance consists of

Ngày tải lên: 07/09/2013, 13:45

... which indicate that the approach may be applicable to the treatment of a wide range of human cancers. This minireview summarizes the available data on these compounds and the challenges posed ... complexes are, in effect, able to expose these 3Â-ends, which results in the activation of a DNA damage response and selective inhibition of cell growth. Several of these G-quadruplex binding molecules ... analogous to those of other mediators of telomere damage [12]. The biological function of induced telomeric quadru- plexes remains to be fully clarified; an end-protective role has been suggested, there is...

Ngày tải lên: 06/03/2014, 09:22

... detected in the liver of the zebrafish embryos (Fig. 6I,J). Abundant fabp10 transcripts were also detected in the liver of 5-day-old larvae (Fig. 6K,L). In the intestine and liver of the rat embryo, ... FABP1 adopts a rather linear shape, with the solvent-exposed carboxy- late end sticking out of the fatty acid portal. The poorly delimited ‘portal’ region consists of a helix II and the turns connecting ... identied in the 5Â-UTR of the zebra- sh fabp1a gene by sequence alignment of the cDNA and genomic sequences, thereby generating a fifth exon, exon 0. A fifth exon is unprecedented in mem- bers of the vertebrate...

Ngày tải lên: 07/03/2014, 12:20

... Concern Itisimportantthatauditorscommunicatewith managementand,whereappropriate,thosecharged withgovernanceearlyin the audittoobtainan understanding of howmanagementintendstoassess the entity’sabilitytocontinueasagoingconcernand toenable the auditortocommunicateanyeventsor conditionsrelatingto the goingconcernassumption thathavealreadybeenidentiedduring the audit.In somecases,managementmayhavealreadymadea preliminaryassessmentthat the auditorwouldreview whenperformingriskassessmentproceduresto determinewhethereventsorconditionsrelatingto the goingconcernassumptionhavebeenidentiedand whethermanagementhasplanstoaddressthem. Management’sassessment of the goingconcern assumptioninvolvesmakingajudgment,ata particularpointintime,about the futureoutcome of eventsorconditionswhichareinherentlyuncertain. Wheremanagementhasmadeapreliminary “GoingConcern,”establishes the relevant requirementsandguidanceandisdiscussedin moredetailbelow.Management’sassessment of the entity’sabilitytocontinueasagoingconcernisa keypart of the auditor’sconsideration of the going concernassumption. The auditor’sresponsibilityistoconsider,when planningandperformingauditproceduresand evaluatingtheirresults, the appropriateness of management’suse of the goingconcernassumption in the preparation of the nancialstatements. 3  The auditorconsiders the appropriateness of management’suse of the goingconcernassumption evenif the nancialreportingframeworkusedin the preparation of the nancialstatementsdoesnot includeanexplicitrequirementformanagementto makeaspecicassessment of the entity’sabilityto continueasagoingconcern. 4 ISA570requires the auditortoconsidergoing concernin the earlystages of the audit(i.e.,when planning the auditandperformingriskassessment procedures)byconsideringwhetherthereareevents orconditionsandrelatedbusinessriskswhichmay castdoubton the entity’sabilitytocontinueasa goingconcern,andtoremainalertduring the audit forauditevidencetothiseffect. 5  The auditorisrequiredtoevaluatemanagement’s assessment of the entity’sabilitytocontinueasa goingconcern. 6 Wheneventsorconditionshavebeen identiedwhichmaycastsignicantdoubtonan entity’sabilitytocontinueasagoingconcern,ISA 570requires the auditortoconsiderwhetherthey affect the auditor’sassessment of the risks of material misstatementandto: a.Reviewmanagement’splansforfutureactions basedonitsgoingconcernassessment; b.Gathersufcientappropriateauditevidence toconrmordispelwhetherornotamaterial uncertaintyexiststhroughcarryingoutaudit proceduresconsiderednecessary,including 3 ... Theauditordisagreeswiththebasisonwhich thenancialstatementshavebeenprepared thatis,managementhasusedthegoingcon- cernbasiswhentheauditorconsidersthata liquidationbasisisappropriate,ortheauditor considersagoingconcernbasistobeappro- priatebutmanagementhasusedaliquidation basis. Becauseofthesignicanceofanyauditorsmodied opinionoverthegoingconcernbasisofaccounting,a publisheddisagreementonthismatterisrarethough notimpossible.Forexample,insomecaseswhere aresolutiontotheentitysdifculties(suchasan agreementonnewfacilities)isexpectedwithinavery shortperiod,itmaybepossibletodelaythenaliza- tionofthenancialstatementsuntilthematterhas beenresolvedandtheuncertaintyremoved. The Inclusion of Emphasis of Matter Paragraphs Basedon the auditevidenceobtained, the auditor shoulddetermineif,in the auditor’sjudgment,a materialuncertaintyexistsrelatedtoeventsorcondi- tionsthat,aloneorin the aggregate,thatmaycast signicantdoubton the entity’sabilitytocontinueas agoingconcern. 23 If,in the auditor’sjudgment,notwithstanding management’sconclusionthat the use of the going 22 ... byincludinganappropri- ateemphasisofmatterparagraphifthedisclosurein thenancialstatementsisadequate. 24 Managementmayconsideritappropriatetomake disclosuresinordertoreassureusersofthenancial statementsabouttheentitysnancialpositionin thelightofthegeneraluncertainty.Suchdisclosures may,therefore,reectonlytheexistenceofgeneral, orsystemic,risk.Suchdisclosuresmaybeconsid- eredimportantandappropriateinthecircumstances toensurethatthenancialpositionoftheentity isplacedinappropriatecontextgiventhegeneral economicconditionsandhowthoseconditionsmay affecttheentity.However,thefactthatmanagement hasincludedsuchdisclosuresinthenancialstate- mentsdoesnotnecessarilymeanthatthereisamate- rialuncertaintythatwarrantsanemphasisofmatter paragraphinthenancialstatements. If,ontheotherhand,theuncertaintyarisesnotonly asaresultofthesystemicpositionbutalsobecause ofcircumstancesspecictotheentity,itismore likelythattheauditorwilljudgeittobematerial. Thedecisionastowhetheradiscloseduncertaintyis amaterialuncertaintyofthekindenvisagedbythis requirement(andbyIAS1 25 )isadifcultone.As indicatedabove,amaterialuncertaintyexistswhen themagnitudeofitspotentialimpactissuchthat,in theauditorsjudgment,cleardisclosureofthenature andimplicationsoftheuncertaintyisnecessaryfor thepresentationofthenancialstatementsnottobe misleading. 26 AspartoftheIAASBsClarityproject,ISA570was redraftedbutnotrevised.Aspartoftheredrafting ,the IAASBsoughttoclarifythemeaningofparagraph 31oftheextantISAthatdescribeswhenamaterial uncertaintyexists.InISA570(Redrafted),thishas insufcientlydrawntogethertoenabletheuserofthe nancialstatementstoobtainanunderstandingofthe position. Asineveryaudit,circumstancesmayarisethat requiretheauditortomodifytheopinioninthe auditorsreport(i.e.,byissuingaqualied,adverse oradisclaimerofopinion). 22 Theseare: ã...

Ngày tải lên: 15/03/2014, 20:20

... are under the control of the strong nmt1 promoter. pGEXDLP1 contains the entire length of the dlp1 genefusedwiththeGST gene in pGEX-KG vector. pSTVHISDPS1 contains the entire length of the dps1 ... mL of culture was then inoculated into 50 mL of the same medium. The cultures were grown to the mid-to-late log phase. After the cells were collected by centrifugation at 3000 g for 5 min, the ... pulled down by the GST-column (Fig. 8A,B). Thus, Dlp1andDps1bindtoeachotherinS. pombe. To analyze the size of the Dps1–Dlp1 heteromer, we prepared the crude proteins of E. coli expressing the GST– Dlp1...

Ngày tải lên: 23/03/2014, 21:20

... and the resulting lack of contact of pharmacists with the public are also among the main contributing factors towards the lack of recognition of the pharmacy profession. In 2003, the Doctor of ... to the socioeconomic and health status of Pakistan's population, along with background on the pharmacy profession in the country in the context of the current directions of health care. The ... inventory control. There was a lack of pharmacy services in the hos- pitals and community pharmacies because of the isola- tion and lack of recognition of pharmacists as health care professionals. The lack of...

Ngày tải lên: 18/06/2014, 17:20

... high: the number of consultations per capita is higher in Japan than in any other OECD country [9], and the rates of hospital utilization are high as well. These trends have made the shortage of ... a serious doctor surplus in the future, especially because the population of Japan is decreasing. The purpose of this research is to project the future growth of the Japanese medical doctor workforce ... combination with the projected decrease of Japan’s total population, will result in a serious doctor surplus in Japan. The pur- pose of this study is to project the future growth of the Japanese...

Ngày tải lên: 18/06/2014, 17:20

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Ngày tải lên: 12/11/2014, 11:51

... and difficult on the other. Because of the emergence of information sources such as the world-wide computer network called the Internet 2 (the source of information this thesis will focus ... get a clear picture of the size of the Internet, let alone to make an estimation of the amount of information that is available on or through it; ã The dynamic nature of the information on ... are pieces of software code, people like to deal with them as if they were dealing with other people (regardless of the type of agent interface that is being used). Agents that fit the stronger...

Ngày tải lên: 08/10/2012, 15:22

... This is the change in consumption divided by the change in income, or in other words, it determines the slope of the consumption function. The MPC reflects the effect of an additional VND of disposable ... THE ABOVE DATA TO ESTIMATE THE REGRESSION MODEL BY OLS METHOD 13 2. MEANING OF THE REGRESSION COEFFICIENTS 14 3. TESTING THE SIGNIFICANCE OF THE REGRESSION COEFFICIENTS AND THE RELEVANCE OF THE ... support remain unchanged. 3. TESTING THE SIGNIFICANCE OF THE REGRESSION COEFFICIENTS AND THE RELEVANCE OF THE REGRESSION FUNCTION a) The significance of the regression coefficients: - Intercept...

Ngày tải lên: 27/10/2012, 16:53

... the former, 83.3% of the teacher often grouped students of the same sex while only 20% of the students chose it and for the latter, group students of different sexes was the choice of 80% of ... near each other” accounted for 100% of the teachers and 90% of the students. However, almost all of the teachers and students had different view on the way of grouping students of the same or ... understanding of using group work in the speaking lesson at VUC. 1.2. Aims of the study The purpose of this study is to explore the reality of the use of group work in the speaking lesson of 1 st -...

Ngày tải lên: 07/11/2012, 14:50

... information about the angle of multipath arrivals in order to evaluate the performance of an array processing system. The lack of angular dependence is a weakness of the Saleh-Valenzuela model. Their model ... because of the comparatively small amount of data and a few outlying elements. A log CDF of the absolute value of the relative angles is shown in figure 6.15, with the straight line representing the ... vertical 3 dB beam width of about 30 ◦ and null to null beam width of nearly 60 ◦ . Using the modified antenna, a number of the sets of data were repeated. A comparison of one of the data sets taken...

Ngày tải lên: 20/11/2012, 11:32