4 resultados para international accounting standards

em Cochin University of Science


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This study is an attempt to look at the impact of international norms on the criminal justice administration in India. It has been confined to the criminal justice administration since it is here that the concept of sovereignty is affected the most. The study is intended to give a fair idea as to the position India holds in the matter of implementation of international norms in the area of criminal justice administration and the areas that require urgent attention. The study suggests that the country’s system is on the right track towards the implementation of the international norms. The position of law in India and the requirements under international norms with respect to criminal justice administration have been studied by considering the same at three stages – pre trial, trial and post trial stages. The question as to whether they comply with the international standards and the approaches of the court has been inquired into this study

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A feasible way of implementing a temporal database is by mapping temporal data model onto a conventional data model followed by a commercial database management system. Even though extensions were proposed to standard SQL for supporting temporal databases, such proposals have not yet come across standardization processes. This paper attempts to implement database operators such as aggregates and universal quantifier for temporal databases, implemented on top of relational database systems, using currently available SQL standards.

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This work presents a triple-mode sigma-delta modulator for three wireless standards namely GSM/WCDMA and Bluetooth. A reconfigurable ADC has been used to meet the wide bandwidth and high dynamic range requirements of the multi-standard receivers with less power consumption. A highly linear sigma-delta ADC which has reduced sensitivity to circuit imperfections has been chosen in our design. This is particularly suitable for wide band applications where the oversampling ratio is low. Simulation results indicate that the modulator achieves a peak SNDR of 84/68/68 dB over a bandwidth of 0.2/3.84/1.5 MHz with an oversampling ratio 128/8/8 in GSM/WCDMA/Bluetooth modes respectively

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In the past, natural resources were plentiful and people were scarce. But the situation is rapidly reversing. Our challenge is to find a way to balance human consumption and nature’s limited productivity in order to ensure that our communities are sustainable locally, regionally and globally. Kochi, the commercial capital of Kerala, South India and the second most important city next to Mumbai on the Western coast is a land having a wide variety of residential environments. Due to rapid population growth, changing lifestyles, food habits and living standards, institutional weaknesses, improper choice of technology and public apathy, the present pattern of the city can be classified as that of haphazard growth with typical problems characteristics of unplanned urban development. Ecological Footprint Analysis (EFA) is physical accounting method, developed by William Rees and M. Wackernagel, focusing on land appropriation using land as its “currency”. It provides a means for measuring and communicating human induced environmental impacts upon the planet. The aim of applying EFA to Kochi city is to quantify the consumption and waste generation of a population and to compare it with the existing biocapacity. By quantifying the ecological footprint we can formulate strategies to reduce the footprint and there by having a sustainable living. In this paper, an attempt is made to explore the tool Ecological Footprint Analysis and calculate and analyse the ecological footprint of the residential areas of Kochi city. The paper also discusses and analyses the waste footprint of the city. An attempt is also made to suggest strategies to reduce the footprint thereby making the city sustainable