offsetting


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To quantify the muscle moment arms associated with offset and non-offset humeral tray/liner designs during two motions, abduction in the scapular plane and internal/external rotation, in order to evaluate the second null hypothesis that offsetting the humerus in the posterior/superior directions will not impact muscle moment arms with rTSA.
Design rationale for a posterior/superior offset reverse shoulder prosthesis
Furthermore, it is almost impossible to prove that most offsetting projects would not have happened anyway.
Report calls for U.S. to abandon offsets in domestic, global climate change strategies
For reverse piggyback offsetting, an MNC does not have to be based in the same country as the third party company.
The Reverse Piggyback Offset
If the hedge is not considered effective, the entity cannot use hedge accounting and the entire derivative is marked to market in earnings; no offsetting changes in fair value are recorded.
Practical issues in implementing FASB 133
Most travellers are confused about carbon offsetting and nearly all of them think the Government should do more to improve awareness, a poll showed yesterday.
Carbon offset? Something to do with lighting the barbecue?
1092 was enacted in 1981 to prevent taxpayers from sheltering income by entering into offsetting positions with little or no net economic benefits, disposing of one leg at a loss in the first year, using this loss to offset income from that year and postponing gain recognition on the offsetting position until a later year; for examples of such transactions, see Smith, 78 TC 350 (1982), and Rev.
Post-AJCA straddle rules
Countries that do not yet have offset requirements are observing other countries' offsetting benefits and are expressing interest in creating requirements for their own governmental purchases.
International Offsets: Tools for Business Development
The following examples will further describe offsetting and netting and demonstrate the inequities caused by the IRS's failure to implement global netting.
Treasury's global interest netting study recommends unnecessary limitations that would perpetuate inequities for taxpayers
The Financial Accounting Standards Board published an exposure draft of its proposed interpretation, Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements.
FASB issues ED on repurchase-related offsetting
A branch loss, however, may generate no tax benefit if there is an offsetting reduction in FTCs.
Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas

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