As diferenças nas apurações do Lucro Contábil e Tributário, denominadas de Book-Tax Differences (BTD), possuem papel informativo para as empresas, isso permitiu que os estudos relacionassem com a qualidade dos lucros. No entanto, resultados foram limitados, pois não houve consideração BTD são formadas por diferentes componentes, heterogêneas razões legítimas normativas questionáveis: Normais An...

Biyotinidaz eksikliği, nadir görülen otozomal çekinik olarak kalıtılan bir hastalıktır. Erken yenidoğan döneminde tedavi edilmezse ciddi nörolojik kusurlara, metabolik bozukluklara, komaya ve ölüme neden olabilir. Yenidoğanlarda biyotinidaz eksikliği taraması biyotin takviyesi ile erken tedavi, semptomların çoğunun ortaya çıkması engellenebilir. enzimi, BTD geni tarafından kodlanır. geninde 165...

Biotinidase (BTD) enzyme deficiency is a congenital metabolic disorder with autosomal recessive inheritance. Main symptoms in its are nervous system and skin manifestations. A 15-month-old patient who was diagnosed Li-Campeau syndrome, also BTD his clinic rapidly improved biotin treatment. With the awareness of different clinical presentations deficiency, patients presenting raising suspicion t...

The apparent relationship between Poisson's ratio and fracture energy has been used to guide the discovery of ductile glasses with a brittle-to-ductile (BTD) transition at around 0.32. Most organic metallic possess above 0.32, thus, feature that is three orders magnitude higher than oxide glasses, which typically below 0.30. However, whether BTD can also be observed in remains unknown due lack ...

A balanced part ternary design (BPTD) is a balanced ternary design (BTD) with a specified number of blocks, say b2, each having repeated elements. We prove some necessary conditions on b2 and show the existence of some particular BPTDs. We also give constructions of infinite families of BPTDs with b1 = 0, including families of ternary t-designs with t ≥ 3.

This study investigates the effect of accounting conservatism on corporate tax avoidance listed non-financial firms in Nigeria. computes based cash effective rate (CETR), GAAP (GETR) and book difference (BTD). Accounting was measured using negative accruals. The employed an ex-post factor research design utilizing unbalanced panel data. covered 48 during period between 2014 2020. Three regressi...

Department of Vegetable Science and Floriculture, Chaudhary Sarwan Kumar Himachal Pradesh Krishi Vishvavidyalaya Palampur, 176 062 (Himachal Pradesh), India 2 Nuclear Agriculture & Bio-technology Division (NA & BTD), Bhabha Atomic Research Centre (BARC), Trombay, Mumbai – 400 085 (Maharashtra), India Department of Entomology, Chaudhary Sarwan Kumar Himachal Pradesh Krishi Vishvavidyalaya Palamp...

The cloud index is a key parameter of the Heliosat method. This method is widely used to calculate solar irradiance on the Earth’s surface from Meteosat visible channel images. Moreover, cloud index images are the basis of short-term forecasting of solar irradiance and photovoltaic power production. For this purpose, cloud motion vectors are derived from consecutive images, and the motion of cl...

BACKGROUND Whilst the majority of the patients with severe aortic stenosis can be directly addressed to surgical aortic valve replacement (AVR) or transcatheter aortic valve implantation (TAVI), in some instances additional information may be needed to complete the diagnostic workout. We evaluated the role of balloon aortic valvuloplasty (BAV) as a bridge-to-decision (BTD) in selected high-risk...