what s in your pocket

... mastheads, publishing titles, customer lists, start-up costs, training costs, advertising costs and relocation costs should not be recognised as assets • Intangible assets with indefinite useful ... IAS 2), assets arising from construction contracts (see IAS 11), deferred tax assets (see IAS 12), assets arising from employee benefits (see IAS 19), financial assets (see IAS 39), investment ... Operating leases – Lessor s Accounting: – assets held for operating leases should be presented in the lessor s balance sheet according to the nature of the asset; and 50 • Lessors must spread initial...

Ngày tải lên: 26/10/2013, 17:15

... loans Small businesses or small business organizations could presumably establish a health insurance co-op that would allow small businesses across a state to band together to purchase health insurance ... term health insurance premium assistance for small businesses, especially the smallest businesses that dominate rural economies The immediate tax credit beginning in 2010, and lasting through ... exchange or as a separate exchange The SHOP Exchange is designed to assist small business employers in enrolling their employees in small group health plans The law also enables other insurance alternatives...

Ngày tải lên: 17/02/2014, 21:20

... Relations The final major type that needs discussing is the class of relations The same problems that arise in representing events arise in representing relations, l:or (try-l) FALL(BALL1), 21 instance, ... [1979] introduced some mechanisms that enable inequality to be proven In his system, mere are two forms of subtype links, and two forms of instance links This can be viewed in our system as follows: ... facilities needed by natural language systems is the ability to reason about whether individuals are equal This issue is often finessed in semantic networks by assuming that each node represents a...

Ngày tải lên: 21/02/2014, 20:20

... also exhibited a marked increase in Km for the substrate N-acetyl-d-glucosamine, suggesting that removal of this covalent bond also affects substrate binding This suggests a role for the cysteinyl–FAD ... flavoproteins in Table 1, it is clear that most of these enzymes are involved in oxidative processes In fact, it is striking that most covalent flavoproteins are oxidases, and only a few reductases and ... flavin binding was not clear However, in recent years, a number of studies on individual enzymes have provided insights into the function of covalent flavin attachment in several cases, as discussed...

Ngày tải lên: 16/03/2014, 01:20

... disclosures in respect of noncurrent assets (or disposal groups) classified as held for sale or discontinued operations Consequently, disclosures in other IFRSs not apply to such assets (or disposal ... Research and development assets acquired in a business combination IASB: Borrowing Costs Operating Segments • Ongoing short-term convergence FASB: Subsequent Events Investment Properties IASB: ... Operating Segments Amendments to Standards IFRS Cost of investment on first-time adoption IFRS Vesting conditions and cancellations IFRS Improving disclosures about financial instruments IAS Presentation...

Ngày tải lên: 16/03/2014, 08:08

... uses “affinity marketing”—Spanish speakers marketing to Spanish speakers, Christians to Christians, senior citizens to senior citizens, and so on • offers “testimonials” from other customers ... South Dakota (unless homeowner requests judicial) Idaho Maryland Tennessee Massachusetts Texas Michigan Utah Minnesota Vermont (sometimes) Mississippi Virginia Missouri Washington Montana West ... against illegal tactics by the foreclosing party Foreclosure by Possession In Maine, Massachusetts, New Hampshire, and Rhode Island, an arcane procedure called foreclosure by possession lets the...

Ngày tải lên: 18/04/2014, 14:12

... Analyst Capital Markets Event 2010 Reducing financial leverage while seizing investment opportunities • Developments since January 1, 2009 Capex to maintain 3'888 Business portfolio in Australia ... Cement Ltd in India • Cement capacity in India increased since 2005/06 by 20 million tons Further capacity increases in India and Indonesia of overall 5.2 million tons coming on stream in 2010/2013 ... Financial measures: Liquidity secured, maturities extended, dependency on bank financing reduced, rating maintained Focus on Cash flows • • • September 2008: CHF 1bn credit lines drawn to test...

Ngày tải lên: 30/07/2014, 21:32

... contains is small and sequence analysis of the LTRs of the CRR-class retroelements shows that they have recently inserted into the region But because the CenH3-binding domain has not been determined ... is incorporated into nucleosomes In addition to binding microtubules, centromeres have other functions, including sister chromatid cohesion and preventing microtubules from both poles attaching ... indicates that the necessary regions span hundreds of kilobases and contain a specific repeat Some of this region is organized around nucleosomes containing CenH3 or histone H3 dimethylated at lysine...

Ngày tải lên: 14/08/2014, 14:21

Ngày tải lên: 26/11/2015, 10:21

... operations Consequently, disclosures in other IFRSs not apply to such assets (or disposal groups) unless those IFRSs speciically require disclosures or the disclosures relate to the measurement of assets ... IFRS e-learning Website addresses Subscribe to our IFRS publications Contacts • issuing inal Standards together with a basis for conclusions and any dissenting opinions; • consulting the Advisory ... disposal, recognised in proit or loss If the subsidiary does not contain a business (as deined in IFRS 3), the gain or loss is recognised only to the extent of the unrelated investor s interest...

Ngày tải lên: 03/04/2017, 11:49

... malicious files Enter Alternate Data Streams or ADSs (you will also find information referring to them as NTFS Streams) Every NTFS file system is capable of creating and maintaining ADSs This is a ... additional information is kept in an ADS on the NTFS-based Windows system Of course, anything that exists for a valid reason can be misused in an invalid, malicious way ADSs seem to be the best kept secret ... put lads.exe in the C:\ directory, the command below creates a file containing a listing of all the ADS files on your system: C:\lads.exe /S > C:\ads-list.txt The /S tells lads to look in subdirectories...

Ngày tải lên: 10/12/2013, 17:15

... Messages) While you could install the beta for the new Messages app in OS X Lion, its true home was always intended to be Mountain Lion iChat is no more, and Messages is here to stay It s first ... to install OS X The installer will take care of the rest, and after 20 minutes or so you’ll be booting into your shiny new installation of OS X Mountain Lion! What s new? iCloud iCloud is easily ... of OS X), but Mountain Lion takes it that much further, and brings OS X and iOS together as seamlessly as possible So what does Mountain Lion bring to the table? What s new? Read on to find out...

Ngày tải lên: 19/03/2014, 20:34

... Dashed Lines This one came as another small and sweet surprise to me From now on, adding a dotted or a dashed line is a piece of cake, since the Line tool has more options Just select the Line ... Photoshop CS6 New appearance is the first thing that surprises a Photoshop user If you have any experience in older Photoshop versions, you will see what I mean – the interface is dark now This, in ... after using, in order to get more space and save yourself from this: Ok, I know: I am exaggerating Still: you always had to minimize a panel after usage Starting with CS6 you can set those panels...

Ngày tải lên: 19/03/2014, 22:18

... flexible It s in use variously as a time management tool, database, statistical analysis software and much more In fact, it s surprising that Microsoft can continue to add features to what is essentially ... PowerPivot add -in turns Excel into an application that can potentially rival successful business intelligence software such as Business Objects 5 PowerPoint 2013 – A New Dimension to Presentations Every ... notifications (in Windows 8, this is integrated with the operating system s own notification system) result in less information, and no option to delete messages 6.2 Calendar Improvements The useful...

Ngày tải lên: 19/03/2014, 23:47

... Porter He s a Porter She is an air hostess She s an air hostess What is her job ? What are + Possessive adjective + jobs? What re Our, your, their You are cooks What Are our jobs ? You’re cooks We ... knife Possessive Adjectives + noun My table Our handbags His hats Her car Their potatoes Its ball Your umbrella Minh Mai Is this your book? This is my book This is your book Yes, it is Is this my ... Roberto Carlos Mr Mrs 1,2,3, = Number Grammar Possessive adjectives (PA) * Form: Personal pronoun Possessive adjectives I My You Your He His She Her It Its We You Our Your They Their * using: Your knife...

Ngày tải lên: 05/07/2013, 01:27

Ngày tải lên: 06/09/2013, 01:10

... time far outweighs the cost of most of the computers in use by businesses Well-written, easy to maintain code is at a premium “Easy to maintain” means that as business requirements change, the program ... Classes and Members 124 Declaring a Class 125 Classes Versus Objects 126 Defining an Object 126 Accessing Class Members 126 Assign to Objects, Not ... looking for lines that begin with the pound symbol (#) and acts on those lines before the compiler runs ANALYSIS include is a preprocessor instruction that says, What follows is a filename; find...

Ngày tải lên: 20/10/2013, 17:15