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Should non-financial reporting requirements be applied on the basis of a size threshold rather than on the basis of the legal form of a business?
Initially, this principle must be applied on the basis of design phase of a facility project and included in the documents.
If the entity was not in existence for the entire 3-year period referred to in paragraph (1), such paragraph shall be applied on the basis of the period during which such entity (or trade or business) was in existence.
At the election of the taxpayer, the percentage specified in this subparagraph shall be applied on the basis of the average assets outstanding during the taxable year, in lieu of the close of the taxable year, computed under regulations prescribed by the Secretary.
With reference to recent practice, the Green Paper also invites views on whether reporting requirements imposed on public and listed companies under existing legislation should be applied on the basis of the size of a business rather than its legal status.
The investigation of the single step stress relaxation behaviour of three polymer fibres, namely Nomex, Kevlar and polypropylene, differing widely in their mechanical properties, shows that a consistent systemization can be applied on the basis of a two-component (TC) model.
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If degrees of freedom exceeded one degree, Greenhouse-Geisser correction was applied on the basis of the sphericity test.
The same applies to Germany, where GMP rules are applied on the basis of local regional policy.
Much of modern science has indeed been applied on the basis of "I can, therefore I do" [31].
Further filtering was applied on the basis of sequence similarity vs. UniProtKB (release 13.0, March 2008).
The definition of "cognitive impairment" was applied on the basis of neuropsychological and clinical examinations.
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