At(h)ias
Comparison of methylation capacity among the people from the arsenic affected areas of West Bengal, India
... of iAs was considered as a detoxification mechanism, recently it is considered as an intoxification pathway in ...water iAs concentrations 33 ± 7, 148 ± 34, 210 ± ...- iAs V ), (dimethylated ...
25
Original Article Construction of transcriptional regulatory network in the intracranial aneurysms
... The discovery of the BRCA1 gene has trans- formed the management of women who are at high risk of developing breast and ova- rian cancer [21]. Fox proteins are at the junc- tion of multiple signaling pathways and play ...
9
Destabilising conventions using temporary interventions
... introducing IAs, since this was found to be sufficient time for convention emergence and stabilisation in all ...of IAs were introduced, replacing nodes within the primary convention selected either ...
17
IAS 23 Borrowing Costs A Closer Look
... The IASB also considered whether to amend the scope of the revised IAS 23 to include assets that are carried at fair value (except those within the scope of IAS 41, Agriculture). The issue concerns ...
11
Exposure to arsenic in drinking water is associated with increased prevalence of diabetes: a cross-sectional study in the Zimapán and Lagunera regions in Mexico
... of iAs in urines were analyzed by hydride generation (HG)-atomic absorption spectrome- try (AAS) with cryotrapping ...of iAs except dimethylthioarsinic acid ...
11
Obstacles To The Adoption Of The IAS/IFRS In Tunisia
... of IAS/IFRS in Tunisia according to the Tunisians Certified Public Accountants ...of IAS 19, IAS 36 and IFRS 4 are the standards that cause more problems at the moment of their implementation ...
16
IAS 18 Revenue A Closer Look
... between IAS 11, Construction Contracts and IAS 18 and to provide guidance on how to account for revenue when the agreement for the construction of real estate falls within the scope of IAS ...apply ...
14
Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
... the IAS 41 had used only one way of valuation method (fair value measurement) for all biological ...the IAS 41 Agriculture, all biological assets had to be measured at fair value less estimated cost to sell ...
11
The risky side of inspirational appeals in personal selling : when do customers infer ulterior salesperson motives?
... For the purpose of our following analysis of psychological mechanisms and the contingency factors of IAs, we refer to the Multiple Inference Model (MIM; Reeder et al. 2002; Reeder 2009), a theoretical framework ...
50
IAS 11 Construction Contracts A Closer Look
... The objective of IAS 11 is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at ...
11
IAS 12 Income Taxes A Closer Look
... issued IAS 12, Accounting for Taxes on ...the IAS 12 ...revised IAS 12, Income Taxes, which superseded IAS 12 (reformatted ...revised IAS 12 (1996), Income Taxes became effective for ...
13
IAS 28 Investment in Associates A Closer Look
... A right to reimbursement should be measured at the lower of (i) the amount of the decommissioning obligation recognised and (ii) the contributor's share of the fair value of the net assets of the fund. Changes in the ...
11
IAS 19 employee benefits a closer look
... When determining the limit on a defined benefit asset in accordance with IAS 19.58, under IFRIC 14 entities are required to measure any economic benefits available to them in the form of refunds or reductions in ...
13
The Connection between IAS/IFRS and Social Responsibility
... Companies, in preparing the social balance, have, over time, improved the quality disclosures. despite this, as already mentioned, companies continue to adopt various models of reporting, negatively affecting the ...
24
IAS 1 Presentation of Financial Statements A Closer Look
... On 16 March 2006, the IASB issued an Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements – A Revised Presentation. On 6 September 2007, the IASB issued a revised version of ...
15
IAS 17 Leases A Closer Look
... In classifying a lease of land and buildings, land and buildings elements would normally be separately. The minimum lease payments are allocated between the land and buildings elements in proportion to their relative ...
14
Improvement of Sidestream Dark Field Imaging with an Image Acquisition Stabilizer
... an IAS for SDF imaging is that it allows acquisition of longer and more stable SDF image ...the IAS and fairly easy with the ...presented IAS would potentially enable such ...
7
Amendments to the IAS 41 and IAS 16 – implications for accounting of bearer plants
... the IAS 41 can be considered an important milestone in setting the accounting treatment of agricultural assets as it represents the starting point of a transi- tion from the purchase cost principle towards the ...
7
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
... Abstract: Th e aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agri- culture: Bearer Plants on the fi nancial reporting in agriculture. Th e paper is based ...
12
Etiology of hypochondriasis: A preliminary behavioral-genetic investigation
... The tetrachoric withinpair correlations for MZ twins were larger than those of DZ twins, suggesting that genetic factors influenced caseness. The MZ and DZ correlations were as follows: IAStotal rMZ = 0.73, rDZ = ...
5