the options of change

... using the exchange rate at the date of the acquisition. 60 All other changes resulting from the application of this Standard shall be accounted for in accordance with the requirements of IAS ... occur between the different dates. In such a case, the assets and liabilities of the foreign operation are translated at the exchange rate at the end of the reporting period of the foreign operation. ... in the functional currency, by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. 22 The...

Ngày tải lên: 06/03/2014, 15:21

Ngày tải lên: 30/03/2014, 20:20

Ngày tải lên: 09/04/2014, 16:10

Ngày tải lên: 28/06/2014, 17:20

... support the Mekong River Delta in adapting to the growing impacts of climate change. At this point in time, however, whether these efforts can prevent either mass migrations of refugees from the ... adapt to climate change. The realities of climate change Climate change is more than a threat; it’s a reality for millions of people in Vietnam. The impacts of climate change are already ... because of the intensified drought, the saline water coming in, as well as the stormy weather. They’ve all had a very negative effect on agriculture and as a result on the income of the farmers”....

Ngày tải lên: 23/01/2013, 22:00

Ngày tải lên: 05/09/2013, 16:10

... to follow the same rules as the rest of the market. If there is a demand for their music or sculpture, then they will be rich. Secondly, politicians generally do not have good taste. They will ... or diplomatic reasons. They want to maintain a relationship of dependency with the recipient, or simply to influence the government and direction of the country. A further reason why many countries ... reasons. The donors may want to control the supply of commodities such as oil, water, or Telecommuting: will it change the world? Telecommuting will have major effects in the worlds of work...

Ngày tải lên: 25/01/2014, 19:20

... B1. However, the differences in total inundated area between the four phases for the period from 2020 to 2100 would not be dramatic and the rate of increasing in the extent of the inundated ... on Climate Change, The Physical Basis of Climate Change, 2007. [2] Nguyen Huu Nhan, The verifying result of HydroGIS model at meteorological and hydrological stations in the Southern Vietnam, ... effects of climate change. Without impact of sea level rise due to climate change, the main reason of flooding is flow tides in combination with high river discharge. Therefore, the inundated...

Ngày tải lên: 13/02/2014, 12:20

... off as it was before climate change. They can choose to do nothing—to suffer (or enjoy the benefits from) the full impact of climate change. Or they can decide to adapt to the level where the ... with climate change. The difference between these two worlds entails a series of actions to adapt to the new world conditions. And the costs of these additional actions are the costs of adapting ... all other sectors. Then estimating the size of the adaptation deficit requires estimating the degree of government underspending in climate-sensitive areas relative to all other areas of the...

Ngày tải lên: 16/02/2014, 10:20

... having access to the experience and advice of the Royal Bank of Scotland will be of great assistance to us.” 28 “Our track record and expertise in the sector make us the bank of choice for ... transferred. Another way of counting RBS’ embedded emissions is to allocate the emissions expected across the lifetime of a project to the year in which RBS decided to finance the project, when the bank ... decades of high carbon emissions. Without a change in direction for the dollars and pounds flowing into fossil fuels, the energy framework of the 21st century will remain that of the 20th....

Ngày tải lên: 16/02/2014, 10:20

... example, “degree of readiness to change is a determinant within the transtheoretical, or stages of change, model. Examples of deter minants fr om other theories/models include locus of control, ... forth that the audience will obtain from the desired behavior change. Benefits are what you offer to the audience in exchange for the new behavior and can be thought of as “what’s in it for them.” ... grand- mothers as the appropriate source for the intervention. The grandmothers who participated in formative research developed the chitterlings cleaning method for their peers. Having the grandmothers...

Ngày tải lên: 18/02/2014, 02:20

... and alters the expression of the two nuclear genome coded isoforms of CytOX V [10,32]. The regulation of genes CytOX5a and CytOX5b, coding for the two isofoms Va and Vb, parallels that of genes ... study therefore, we investigated how O 2 modulates the expression of mRNAs for CytOX subunits and also the catalytic activity of the enzyme complex. Our results show that the levels of some of the ... hypoxia on the steady state levels of nuclear genome encoded CytOX IV and Vb mRNAs. There was no change in the levels of these mRNAs in macrophages at 6 h of hypoxia, the time point at which there...

Ngày tải lên: 20/02/2014, 23:20

... imple- mentation of these five processes that the true work of coaching takes place. The first of these components can be further elaborated by an examination of Table 1.2, which presents a summary of ... partnering for the mutual benefit of the executive and the organization • a focus on building the competence of both the executive and the organization • a continual emphasis on the integrity of each ... choose the ex- ecutive focus presented in the figure as the primary target of the consultation. These coaching activities would flow over into the other foci primarily as a way of helping the...

Ngày tải lên: 21/02/2014, 16:20

... 5A. Quantification of the proteolytic susceptibility of RNase A. To gain further insight into the changes of the proteolytic susceptibility of RNase A as a function of trifluoroethanol concentration, the proteolytic ... the content of secondary structure only after the disruption of the native tertiary structure of RNase A (Figs 2–4). Interestingly, the preservation of the tertiary structure coincides with the ... determine whether the differences in the changes of the tertiary and secondary structures are reflected in the activity of RNase A, its activity towards cCMP was measured as a function of the concentration...

Ngày tải lên: 22/02/2014, 07:20

... Bloomberg Across the regions UK institutions have issued the largest amount of climate-themed bonds, with 23% of the global total. France comes in second with 17%. Together, Europe accounts for 67% of the ... across the Climate Economy BUILDINGS AND INDUSTRY The climate-themed bond universe is dominated by the transport and en- ergy sectors, which together make up 85% of the total. Beyond the climate- themed ... are now starting to tap the bond market to finance the expansion of renewable energy. In the climate-themed universe, the most notable project bond issuance was the partially-guaranteed...

Ngày tải lên: 06/03/2014, 04:20

... estimate of the yield of the underlying instruments at expiration of the options; or, in other words, the market’s best estimate of the exercise- settlement value at expiration, that is, off the forward ... difference between the strike price and the exercise-settlement value. The profit would be the difference less the premium paid. This money would be used to offset some of the loss in the bond portfolio. Exercise-settlement ... on the direction of interest rates. What are interest rate options? Interest Rate Options are options on the spot yield of U.S. Treasury securities. Available to meet the investor’s needs are options...

Ngày tải lên: 06/03/2014, 14:20

... rate of change in the identity of the controlling shareholders: share unifications were not used as a mechanism to facilitate the sale of the firm and the minor reduction in the voting power of ... to the main sample of unifying firms, we also collect data for a control sample of 25 companies traded on the TASE that did not unify their dual-class shares by the end of 2000. Seven of these ... at the end of the calendar year preceding the unification, except for post-unification Q and voting power, which are calculated at the end of the unification year. For the control sample of...

Ngày tải lên: 07/03/2014, 01:20

... and left out of the current-year calculation to give credit for the cost reduc- tion.) Even if there are no changes in the scope of services purchased, the nature of the performance of those services ... thought of as the product of the quantity of the service purchased and the price per “unit” of the ser- vice, so costs can be reduced either by receiving a better price or by reducing the quantity ... and technical services. They may not be available to other branches of the military, but they could be useful for the Air Force. Alternatively, the Office of the Secretary of Defense, Program Analysis...

Ngày tải lên: 07/03/2014, 05:20

... of the size of the adverse climate -change impacts in the worst-case scenarios. The ultimate concentration of greenhouse gases determines the trajectory for estimates of the social cost of ... essentially is the conceptual framework of this Review. The Review considers the economic costs of the impacts of climate change, and the costs and benefits of action to reduce the emissions of greenhouse ... comparison of the above estimates of the costs of mitigation with the high costs of inaction described from our first two methods (the aggregated and the disaggregated) of assessing the risks...

Ngày tải lên: 08/03/2014, 06:20

Ngày tải lên: 08/03/2014, 14:20