943 resultados para standard-setting organization


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This article is a short introduction to a special section on economic ideas and the political construction of the financial crash. It begins by explaining why economic ideas and the politics of appeals to certain ideas are so integral to the historical significance of the crash of 2008 and the question of whether it can be considered a crash at all. The first section covers the literature on ideas and economic crisis. The second section highlights that the contribution of the special section is to engage in a stock taking exercise of the empirical and conceptual patterns concerning the politics of ideational change underway in the areas of: comparative fiscal policy; monetary policy and Euro zone debt management; capital controls; and financial and securities market regulation and standard setting. The final section outlines the structure of this special section and content of the individual articles.

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Atualmente a vantagem competitiva de uma empresa passa pela sua rápida adaptação às variações de procura do mercado, sendo necessário garantir elevados níveis de produtividade e, simultaneamente, grande flexibilidade, indispensável ao fabrico de pequenos lotes. A necessidade de ajuste do processo e a diminuição da média de vida do produto levam a paragens cada vez mais frequentes da célula de fabrico para programação e afinação, com consequentes perdas de produtividade. De forma a dar resposta a estes problemas, neste trabalho é testada a viabilidade da utilização da programação e simulação offline de tarefas de lixamento na Grohe Portugal, complementando a solução com o desenvolvimento de um novo método de afinação do programa, permitindo uma adaptação às flutuações do processo produtivo. Para isso foi necessário analisar o estado da arte dos robôs industriais na área de acabamento superficial e respetivos métodos de programação. Em seguida, após um trabalho prévio rigoroso de preparação e modelação da célula de trabalho, é possível fazer a programação offline das várias rotinas e trajetórias complexas que compõem um ciclo de lixamento de um produto, contribuindo para o aumento da qualidade do produto final sem comprometer os níveis de produtividade. Nesta dissertação são descritos e detalhados alguns dos procedimentos fulcrais no sucesso da aplicação deste método de programação. Por último é feita uma nova abordagem ao método de ajuste ponto-a-ponto convencional, desenvolvendo-se para isso um sistema de ajuste automático do programa, dotando o robô da capacidade de se adaptar às variações do processo, assegurando a consistência do mesmo. Foram realizados testes em pequena escala, extrapolando-se os resultados para a aplicação deste novo método no processo produtivo da Grohe Portugal, como forma de complemento ao método convencional de ajuste ponto-a-ponto do programa, reduzindo o tempo de paragem da célula de trabalho.

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Several related articles have appeared ix: journals and dailies, covering mainly the advantages and disadvantages of leasing. Some have focussed on the leasing scenario in India while others projected the prospects of leasing. However, there are some research articles worth mentioning. An exploratory study done by R. Narayana Swamy expresses -the views of leasing companies, on lease accounting issues in India. It deals only with several aspects of accounting regulation, accounting standard setting, accounting proposals and implications and economic consequences of the proposals for leasing companies and for lessees and users of financial statamnts. Another article dealing with the growth and performance of leasing industry by Rita Vasanls gives just a peripheral view of the performance of leasing companies. Hence an indepth study is attempted to analyse the leasing industry in India, in all its manifestations

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Carbendazim is highly toxic to earthworms and is used as a standard control substance when running field-based trials of pesticides, but results using carbendazim are highly variable. In the present study, impacts of timing of rainfall events following carbendazim application on earthworms were investigated. Lumbricus terrestris were maintained in soil columns to which carbendazim and then deionized water (a rainfall substitute) were applied. Carbendazim was applied at 4 kg/ha, the rate recommended in pesticide field trials. Three rainfall regimes were investigated: initial and delayed heavy rainfall 24 h and 6 d after carbendazim application, and frequent rainfall every 48 h. Earthworm mortality and movement of carbendazim through the soil was assessed 14 d after carbendazim application. No detectable movement of carbendazim occurred through the soil in any of the treatments or controls. Mortality in the initial heavy and frequent rainfall was significantly higher (approximately 55%) than in the delayed rainfall treatment (approximately 25%). This was due to reduced bioavailability of carbendazim in the latter treatment due to a prolonged period of sorption of carbendazim to soil particles before rainfall events. The impact of carbendazim application on earthworm surface activity was assessed using video cameras. Carbendazim applications significantly reduced surface activity due to avoidance behavior of the earthworms. Surface activity reductions were least in the delayed rainfall treatment due to the reduced bioavailability of the carbendazim. The nature of rainfall events' impacts on the response of earthworms to carbendazim applications, and details of rainfall events preceding and following applications during field trials should be made at a higher level of resolution than is currently practiced according to standard International Organization for Standardization protocols.

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In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

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OBJETIVO: Estabelecer o padrão de normalidade do ritmo de piscar em crianças normais em idade pré-escolar. MÉTODOS: Avaliaram-se 200 crianças de 4 a 6 anos, saudáveis, usando tomada de imagens digitais, nos planos frontal e lateral, em estado de vigília, em posição primária do olhar, estando o objeto de observação localizado na altura da pupila. Para a tomada das imagens foi utilizada uma filmadora Sony Lithium, sendo as mesmas gravadas em fitas 8 mm, transferidas para um computador MacIntosh G4 e processadas pelo programa iMovie, estudando-se: o tempo de abertura e o tempo de fechamento palpebral, o tempo de piscar completo e o ritmo de movimentos palpebrais por minuto, durante 3 minutos. Os resultados foram avaliados por estatística descritiva e gráfico de linhas. RESULTADOS: O piscar completo foi mais freqüente que o incompleto. O ritmo do piscar completo aumenta com o aumento da idade. Para o piscar incompleto, os valores foram semelhantes em todas as idades avaliadas. O tempo de fechamento e de abertura palpebral e o tempo de piscar completo foram semelhantes em meninos e meninas. O tempo de fechamento foi mais lento que o tempo de abertura palpebral. CONCLUSÕES: O ritmo de piscar completo aumenta com a idade. Os tempos de fechamento e de abertura palpebral e o tempo de piscar completo foram semelhantes em ambos os sexos, em todas as idades estudadas, sendo o fechamento mais lento que a abertura palpebral.

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OBJETIVO: Avaliar o ritmo de piscar de portadores de pterígio antes e depois da exérese. MÉTODOS: Foram avaliados os movimentos palpebrais de 41 pacientes antes e 60 dias depois da remoção cirúrgica da lesão. Os movimentos palpebrais foram capturados durante 1 minuto, usando filmadora Sony Digital 8 DCR - TRV110, sob iluminação artificial, com o indivíduo em posição primária do olhar, tendo como ponto de fixação a própria filmadora. As imagens obtidas foram processadas por computador, quantificando-se o total de movimentos de piscar, o número de piscar completo e incompleto, e as respectivas durações. Os dados foram submetidos à análise estatística. RESULTADOS: Antes da cirurgia 36,36% dos pacientes queixavam-se de sensação de corpo estranho e após a cirurgia, 61,02% estavam assintomáticos. A avaliação do ritmo de piscar revelou que a freqüência do piscar incompleto aumentou no pós-operatório. A duração do piscar não se alterou antes e após a cirurgia. CONCLUSÃO: A exérese do pterígio leva à diminuição dos sintomas irritativos. Após a remoção da lesão, houve discreto aumento da freqüência de piscar incompleto. Há a possibilidade da presença do pterígio não estar relacionada com alterações do filme lacrimal, considerando que a alteração do ritmo de piscar foi discreta. No entanto, outros estudos deverão ser realizados para afirmar ou contestar esta hipótese.

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Purpose: Spontaneous eye blink activity in the primary eye position and its relationship to age and gender were assessed using digital image processing techniques to quantify blink opening and closing time. Methods: One hundred-and-eighty healthy volunteers (90 males and 90 females), divided into the age groups 0-3, 4-12, 13-20, 21-40, 41-60 and ≥60 years old, were evaluated prospectively. They were videotaped digitally in a standard setting and the images were transferred to a personal computer (Macintosh 400) and processed with the iMovie software. Blink opening and closing time were measured at 30 frames/second. The data were then subjected to statistical analysis. Results: The closing time was significantly longer than the opening time for all ages and both genders. Elderly individuals (≥41 years old) and women had significantly longer closing times. Conclusion: Image processing techniques made possible the observation of differences in spontaneous eye blink opening and closing time in relation to age and gender. Copyright © 2005 Taylor & Francis LLC.

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This paper addresses some unintended consequences of global financial regulation and international tax evasion prevention and their impact on small economies. It explores how failure to recognize countries’ differing access to finance and varying costs of funding as well as the high costs of complying with financial regulations may overlook some unintended consequences, especially on smaller island countries Then, it discusses the global financial architecture and governance of standard setting bodies and the actions taken to improve representation and legitimacy and remediate some of the unintended deleterious effects on emerging markets and developing economies (EMDEs). Improving governance is ever more urgent at a time when financing the post-2015 agenda will require mobilization of both public and private funds at the national, regional and global levels.

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Pós-graduação em Geografia - FCT

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Pós-graduação em Ciência da Informação - FFC

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Pós-graduação em Ciência da Informação - FFC

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BACKGROUND: Although urinalysis is simple and inexpensive to perform, the finding of microhaematuria on urinalysis may be unreliable for diagnosing urolithiasis. OBJECTIVE: To evaluate microhaematuria as a diagnostic marker for urolithiasis compared with low-dose unenhanced multidetector computed tomography (MDCT) as the "gold standard". SETTING: A level 1 emergency department in a tertiary referral university teaching hospital. DESIGN: Retrospective analysis. METHODS: A study was undertaken to assess whether the finding of microhaematuria was diagnostic for urolithiasis using a low-dose unenhanced MDCT-based diagnosis as the reference standard by reviewing the records of all patients who presented to the emergency department with colicky flank pain and underwent a CT scan between January 2003 and December 2005. RESULTS: Urolithiasis was present (as defined by low-dose unenhanced MDCT) in 507/638 patients (79%); 341/638 (53%) were true positive for urolithiasis, 76 (12%) were true negative, 55 (9%) were false positive and 166 (26%) were false negative. Microhaematuria as a test for urolithiasis in patients presenting to the emergency department therefore has a sensitivity, specificity, positive predictive value and negative predictive value of 67%, 58%, 86% and 31%, respectively. 58% of the urinalysis results were negative for haematuria in the subset of patients with significant alternative diagnoses. CONCLUSIONS: The sensitivity, specificity and negative predictive value of microhaematuria on urinalysis for urolithiasis using unenhanced MDCT as the reference standard were low. This suggests that, when urolithiasis is clinically suspected, unenhanced MDCT is indicated without urinalysis being a prerequisite.

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Under the Clean Air Act, Congress granted discretionary decision making authority to the Administrator of the Environmental Protection Agency (EPA). This discretionary authority involves setting standards to protect the public's health with an "adequate margin of safety" based on current scientific knowledge. The Administrator of the EPA is usually not a scientist, and for the National Ambient Air Quality Standard (NAAQS) for particulate matter (PM), the Administrator faced the task of revising a standard when several scientific factors were ambiguous. These factors included: (1) no identifiable threshold below which health effects are not manifested, (2) no biological basis to explain the reported associations between particulate matter and adverse health effects, and (3) no consensus among the members of the Clean Air Scientific Advisory Committee (CASAC) as to what an appropriate PM indicator, averaging period, or value would be for the revised standard. ^ This project recommends and demonstrates a tool, integrated assessment (IA), to aid the Administrator in making a public health policy decision in the face of ambiguous scientific factors. IA is an interdisciplinary approach to decision making that has been used to deal with complex issues involving many uncertainties, particularly climate change analyses. Two IA approaches are presented; a rough set analysis by which the expertise of CASAC members can be better utilized, and a flag model for incorporating the views of stakeholders into the standard setting process. ^ The rough set analysis can describe minimal and maximal conditions about the current science pertaining to PM and health effects. Similarly, a flag model can evaluate agreement or lack of agreement by various stakeholder groups to the proposed standard in the PM review process. ^ The use of these IA tools will enable the Administrator to (1) complete the NAAQS review in a manner that is in closer compliance with the Clean Air Act, (2) expand the input from CASAC, (3) take into consideration the views of the stakeholders, and (4) retain discretionary decision making authority. ^