The Fund has not elected to early adopt IFRS,
therefore it will adopt IFRS effective October 1, 2014.
The Fund expects to report its financial results for the
six month period ending March 31, 2015 prepared on
an IFRS basis. The Fund will also provide
comparative data on an IFRS basis, including an
opening balance sheet as at October 1, 2013. Further
revisions by the AcSB to the IFRS adoption date for
investment companies are possible.
The Manager has not identified any changes that will
impact NAV per share as a result of the changeover to
In this section, we expand our discussion of the role of financial
accounting information in the operation of specific governance
mechanisms. An important example in this respect is
DeAngelo’s (1988) study of the role of accounting information
in proxy fights. She documents a heightened importance of
accounting information during proxy fights by providing
evidence of the prominent use of accounting numbers.
Investment banks have strong capital adequacy, in particular with
respect to their hedge credit fund exposures – some estimates of
which are provided below.
Ironically, the fastest growing area of new financial products that
utilise highly-complex derivative products exclusively lies mostly
within the regulated sector. This is the market for “structured
products” that are produced by investment banks and sold to retail,
private bank and institutional clients.
Although America provides some of the world’s best health care
and spent over $2.5 trillion for health in 2009, the U.S. still
ranks below many countries in life expectancy, infant mortality,
and many other indicators of healthy life.
1 Most of our nation’s
pressing health problems can be prevented. Eating healthfully
and engaging in regular physical activity, avoiding tobacco,
excessive alcohol use, and other drug abuse, using seat belts, an
receiving preventive services and vaccinations are just a few of
the ways people can stay healthy.
No one is immune from the risk of abuse. The National Center on Elder Abuse estimates
that 818,000 elderly Americans were victims of domestic abuse in 1994.
There are far
fewer data on lesbian, gay, transgender, and bisexual (LGTB) victimization. However, the
available literature suggests similarly high rates for LGTB adolescent and adult
with higher rates in male same-sex relationships than female.
Using a lively, easy-to-read style, The RF and Microwave Circuit Design Cookbook reveals practical, tested methods for designing and implementing a wide range of nonlinear RF and microwave circuits, including all types of mixers, frequency multipliers, and more. A special feature is a complete treatment of FET resistive mixers, which offer the lowest intermodulation distortion of all types of mixers. This book also provides readers with hard-to-find information on creating both square law and envelope diode detectors....
The most widely used analytical separation technique for the qualitative and quantitative determination of chemical mixtures in solution in the pharmaceutical industry is high-performance liquid chromatography (HPLC). However, conventional detectors used to monitor the separation, such as UV, refractive index, ﬂuorescence, and radioactive detectors, provide limited information on the molecular structure of the components of the mixture. Mass spectrometry (MS) and nuclear magnetic resonance (NMR) are the primary analytical techniques that provide structural information on the analytes.
Using a bottom up approach, totals are aggregated from 2,490 discrete individual product group lines.
Each of these lines uses specific data sources and can be analysed individually, unlike traditional
studies which often group together data sources.
Forecasts are calculated using the same principles as for determining market value and as such can be
applied on a line by line basis. This allows the identification of high growth areas within a particular
This book covers some of the most important current research related to biological
engineering. It is partly a textbook and partly a monograph. It is a textbook because it
gives a detailed introduction to biological engineering techniques and applications. It
is simultaneously a monograph because it presents and brings together several new
results, concepts and further developments. Furthermore, the research results
previously scattered throughout many scientific journals and conference papers
worldwide, are methodically collected and presented in the book in a unified form....
Writing an extended text at an advanced level involves not just the language
system. It poses significant challenges to our cognitive systems for memory and thinking
as well. Indeed, writers can put to use virtually everything they have learned and stored
away in long-term memory. But they can only do so if their knowledge is accessible,
either by rapidly retrieving it from long-term memory or by actively maintaining it in
short-term working memory. Thinking is so closely linked to writing, at least in mature
adults, that the two are practically twins.
Many associations let insurance companies and agents offer long-term care
insurance to their members. These policies are like other types of long-term
care insurance and typically require medical underwriting. Like employer-
group policies, association policies usually give their members a choice of
benefit options. In most cases, policies sold through associations must let
members keep or convert their coverage after leaving the association. Be
careful about joining an association just to buy any insurance coverage.
Review your rights if the policy is terminated or canceled. ...
Household characteristics such as housing conditions and ownership of consumer durables serve as
indirect indicators of a household’s standard of living. Trends in these characteristics reflect a
society’s material progress, which has implications both for the economic well being and overall
health status of the population.
The aim of this study was to evaluate the demographic and clinical characteristics of patients with
tuberculosis in a state referral hospital for the treatment of tuberculosis. Epidemiological investigation
carried out as retrospective, descriptive, observational study based on the medical charts of 2404
consecutive patients diagnosed with tuberculosis between 2003 and 2010. Of these, 1721 (71.6%) were
males, 683 (28.4%) were females, 35% were smokers and 12% suffered from alcoholism. The mean age
of the study group was 42.6 (range from 15 to 89) years. 74.
The CIMA global survey shows that the role played by financial professionals is evolving into
activities that directly guide and support an organisation’s strategic direction. Financial professionals
see responsibilities that add increased value to a corporation as personally satisfying and important
to career progression, creating a strong push to continue the current momentum.
Unlock iPhone: Press the Sleep/Wake button or the Home button , then drag the slider.
Turn iPhone off: Press and hold the Sleep/Wake button for a few seconds until the red slider
appears, then drag the slider.
Turn iPhone on: Press and hold the Sleep/Wake button until the Apple logo appears.
Open Camera when iPhone is locked: Press the Sleep/Wake button or the Home button , then
Access the audio controls when iPhone is locked: Double-click the Home button .
iPhone locks if you don’t touch the screen for a minute or so.
The first, most conventional way to characterize the global health picture is a description
of health and disease. Today, the overall picture for child health and maternal health in poor
countries is worrisome indeed. While child mortality has steadily declined in the last two
decades, still approximately 10.8 million children under the age of five die each year. Progress
on key indicators is slowing, and in parts of Sub-Saharan Africa, child mortality is on the rise.
The great bulk of the mortality decline since the 1970s is attributable to reduction in deaths...
However, risks are inherent in any wireless technology. Some of these risks are similar to those of wired
networks; some are exacerbated by wireless connectivity; some are new. Perhaps the most significant
source of risks in wireless networks is that the technology’s underlying communications medium, the
airwave, is open to intruders, making it the logical equivalent of an Ethernet port in the parking lot.
The loss of confidentiality and integrity and the threat of denial of service (DoS) attacks are risks
typically associated with wireless communications.
Mental accounting is the common tendency to create artificial budgets covering
different categories of spending and saving. People use this technique to evaluate and
keep track of their finances but it can lead to seemingly irrational decisions such as
saving at low interest rates whilst simultaneously borrowing at high rates.
Status quo bias is the tendency for people to stick with their prior choices. It is
therefore relevant to the selection of financial products and the incentive to stay
Another aspect to take into account in assigning priority is the geographical extent of the
impact, i.e. whether a particular problem, for example caused by a discharge of
wastewater, has only a local impact in an area of a few hundred meters along the river
or whether there is an impact in the entire river system downstream of the discharge.
The likely answer depends, for example, on the size of the discharge and the retention
time in the receiving water bodies, the degradability of the pollutant, and the occurrence
of sensitive species in the receiving water body. In addition, the...
The primary purpose of this guideline is to improve diag-
nostic accuracy for adult rhinosinusitis, reduce inappropri-
ate antibiotic use, reduce inappropriate use of radiographic
imaging, and promote appropriate use of ancillary tests that
include nasal endoscopy, computed tomography, and testing
for allergy and immune function. Secondary goals include
creating a guideline suitable for deriving a performance
measure on rhinosinusitis and training participants in guide-
line methodology to facilitate future development efforts.