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The Shunt equation (also known as the Berggren equation) quantifies the extent to which venous blood bypasses oxygenation in the capillaries of the lung.. “Shunt” and “dead space“ are terms used to describe conditions where either blood flow or ventilation do not interact with each other in the lung, as they should for efficient gas exchange to take place.
where is the pulmonary vein, is the pulmonary artery, is the systemic arterial, and is the mixed-venous The Qp:Qs ratio is based upon the Fick principle and it is reduced to the above equation and eliminates the need to know cardiac output and hemoglobin concentration.
pseudo-blend = an abbreviation whose extra or omitted letters mean that it cannot stand as a true acronym, initialism, or portmanteau (a word formed by combining two or more words). (a) = acronym, e.g.: SARS – (a) severe acute respiratory syndrome (i) = initialism, e.g.: CD – (i) compact disc
COD – Cost of Debt [4] or Cash on Delivery; COE – Center of Excellence or Cost of Equity [5] COGS – Cost of Goods Sold; Corp. – Corporation; COO – Chief Operating Officer; CPA – Certified Public Accountant; CPI – Consumer Price Index; CPO – Chief People Officer also Chief Procurement Officer; CPQ – Configure, Price, Quote; CPU ...
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
The longer "month" may be set as the first (5–4–4), second (4–5–4), or third (4–4–5) unit. Its major advantage over a regular calendar is that each period is the same length and ends on the same day of the week, which is useful for planning manufacturing or work shifts.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
The Cash Basis IPSAS shall be applied to prepare government financial statements to cover the fiscal year July 1, 2009 to June 30, 2010, the government will migrate to the accrual basis IPSASs over a five-year period. Lithuania – Approved IPSAS accrual accounting standards and are preparing accrual accounting financial statements for 2010.