... Director ofthe Accounting Policy Department, Chief ofthe Office ofthe Ministry of Finance, relevant units ofthe Ministry are responsible for instructing and examining the implementation of this ... economy, and to examine and control the quality of accounting works;Upon proposal ofthe Director of Accounting Policy Department, Chief ofthe Office ofthe Ministry of Finance,DECIDES Article ... when it recovers the carrying amount ofthe asset. The difference between the carrying amount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, the enterprise...
... in the Form of Jointly Controlled Operations 09. The operation of some joint ventures involves the use ofthe assets and other resources of the venturers rather than the establishment of ... net assets ofthe investee. The income statement reflects the investor's share ofthe results of operations ofthe investee. The cost method is a method of accounting whereby the investment ... parties, the reporting enterprise should disclose the nature ofthe related party relationships as well as the types of transactions and the elements ofthe transactions. 23. The elements of transactions...
... the time ofthe accident, the age group 0–14 years being most affected; see Fig. 3. The majority of these cases were treated, with favourable prognosis for their lives. Given the rarity of ... IRRGSURFHVVLQJRUZRRGSURGXFWV7KLVSUR¿OHKDVremained largely the same after the accident, though the three countries have taken different approaches to the legacy of collective farms. The agricultural sector was the area ofthe economy worst ... radiation. The disruption of trade accompanying the collapse ofthe Soviet Union, the introduction of market mechanisms, 17From 1992 to 2002 in Belarus, Russia and Ukraine more than 40003 cases of...
... calculation ofthe homotopygroups of these fibers. The case n =2atp = 3 represents the edge of ourcurrent knowledge: n = 1 is classical and at n = 2, theprime 3 is the largest prime where the Morava ... This is the form of Nakayama’s lemma we need. The result is then proved using the long exact sequence of Tor groups: the weaker hypothesis implies that the cokernel of f is trivial; the strongerhypothesis ... stable homotopy theory of the sphere, at least after localization at the second Morava K-theory K(2). At the prime 3, we write the spectrum LK(2)S0as the inverse limit of a tower of fibrations...
... justbecause we believe a book is in the public domain for users in the United States, that the work is also in the public domain for users in othercountries. Whether a book is still in copyright ... Whether a book is in the public domain may vary country to country. Public domain booksare our gateways to the past, representing a wealth of history, culture and knowledge that’s often difficult to ... difficult to discover.Marks, notations and other marginalia present in the original volume will appear in this file - a reminder of this book’s long journey from the publisher to a library and finally...
... in defi- ance ofthe president. The long-standing line of conflict-between the president and the Right on the one hand, and the Left on the other- determined the content of the constitution, ... ofthe task of state formation, the aim of this book is to trace the key decision-making moments in the process of ~~ THE MOULDING OF UKRAINE This Page Intentionally Left Blank 14 The ... within the context ofthe overarching project of state for- mation. As the new states emerged from the rubble of their respective federations, pivotal decisions had to be made on the shape of the...
... construction ofthe Hiep Phuoc Port. The use ofthe Soai Rap River, together with the Cai Mep-Thi Vai River in southern Ba Ria-Vung Tau Province, is expected to greatly help development in the southern ... construction of the Hiep Phuoc Port. The use ofthe Soai Rap River, together with the Cai Mep-Thi Vai River in southern Ba Ria-Vung Tau Province, is expected to greatly help development in the southern ... cooperation between the region and Vietnam, said the Belgian Embassy in Hanoi. The visit ofthe Flemish Minister, which is made at the invitation of Vietnamese Transport Minister Dinh La Thang,...
... parts: the topic and the controlling idea.- The topic sentence is the subject ofthe paragraph.Eg: The color yellow is the color of mental activity. The topic: the color yellow- The controlling ... write the thesis. This part includes the aims, scopes, methods and design ofthe study.Part B is the main part ofthe study that consists of three chapters belowã Chapter I focuses on the theories ... structure, the sub-title, and the discourse ofthe news story.From which, I would like to draw some difficulties of Vietnamese readers when they translate the news story.To sum up, the scope of the...
... wake at 6 a.m., but nap for two hours or so in the early afternoon. Thus the influence on one's sleep pattern is worthy of consideration when choosing an occupation. ...
... men maintain approximately the same number of hours of unpaid work as in childless households, but the number of hours women work in the home rises to 52 per week, much of it, on doubt, due to ... responsibilities. Interestingly, when there are three or more children in the household, men are found to work even fewer hours around the house than before the appearance ofthe third child. Whereas women's ... rise to approximately 56 per week, the corresponding figure for men, 16, actually represents a decrease. The data suggest that the increased presence of women in the paid work force has yet to...
... product, then adjustments will have to be made to the product's design. Similarly, market research, which examines the extent and nature ofthe demand for products, has the role of guiding ... not only the result of product research, but is also influenced by testing and market research. If the testing stage (after assembly and inspection) reveals unacceptable problems in the finished ... product sales, also serves to foster future sales by devising suitable advertising for the goods. Thus the reality of consumer goods manufacturing goes well beyond a simple linear production process....
... whether you use ’s ors’ in the plural. It will sort itself out. The tails ofthe dogs The dogs’ tailsWho ‘owns’ the tails? the dogsPut the apostropheafter the owners. the dogs’Add -s if there ... is ‘owned’ the dogs’ tails The laughter ofthe women The women’s laughterWho ‘owns’ the laughter? the womenPut the apostropheafter the owners. the women’Add -s if there isn’t one. the women’sAdd ... apostropheafter the owner. the dog’Add -s. the dog’sAdd what is ‘owned’. the dog’s tail The smile ofthe princess The princess’s smileWho ‘owns’ the smile? the princessPut the apostropheafter the owner....
... on their credits to enterprises will depend, on the one hand, on the development ofthe outstanding amounts of these credits on the assets side ofthe balance sheet and,on the other, on the ... angle of monetary developments. Thus, they trace the startingpoint ofthe financial crisis ofthe 1930s back to the rise in interest rates triggered at the end of 1928 by the Federal Reserve. The ... exclusively on the banks for their financing, andtherefore the accounting data of credit institutions give a very good indication ofthe development of the liabilities of individuals.On the other hand,...