741 resultados para International Financial Reporting Standards


Relevância:

100.00% 100.00%

Publicador:

Resumo:

The rising in greenhouse gases emission as consequence of industrial expansion especially in developing countries is appointed as one of those reasons responsible for global warming. High-level temperatures are set as responsible for low productivity and high levels of discomfort. With the increase of worldwide energy demand, due to the population growth, this work aims to be an introductory text revising the current ventilation (mechanical and natural) and refrigeration technologies as well as low energy cooling techniques and architectural alternatives that seeks offering good ventilation and ideal buildings temperatures, making them sustainable. In addition, the text deals with the measurement instruments used to evaluate the parameters defined by international and national standards. At last, a case of study applies few concepts and technologies described in the text, introducing the results achieved, the limitations and suggestions to future works

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The rising in greenhouse gases emission as consequence of industrial expansion especially in developing countries is appointed as one of those reasons responsible for global warming. High-level temperatures are set as responsible for low productivity and high levels of discomfort. With the increase of worldwide energy demand, due to the population growth, this work aims to be an introductory text revising the current ventilation (mechanical and natural) and refrigeration technologies as well as low energy cooling techniques and architectural alternatives that seeks offering good ventilation and ideal buildings temperatures, making them sustainable. In addition, the text deals with the measurement instruments used to evaluate the parameters defined by international and national standards. At last, a case of study applies few concepts and technologies described in the text, introducing the results achieved, the limitations and suggestions to future works

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This thesis is aimed at analysing EU external relations from the perspective of the promotion of the rule of law in order to evaluate the effectiveness and consistency of its action within the international community. The research starts with an examination of the notion of the rule of law from a theoretical point of view. The first chapter initially describes the historical-political evolution of the establishment of the notion of the rule of law. Some of the most significant national experiences (France, the UK, Germany and Austria) are discussed. Then, the focus is put on the need to propose interpretations which explain the grounds of the rule of law, by highlighting the different formal and substantive interpretations. This philosophical-historical analysis is complemented by a reconstruction of how the notion of the rule of law was developed by the international community, with a view to searching a common notion at the international level by comparing theory and practice within the main international organisations such as the UN, OECD and the Council of Europe. Specific mention is made of the EU experience, whose configuration as a Community based on the rule of law is often debated, starting from the case law of the European Court of Justice. The second chapter deals with the conditionality policy and focuses on the development and scope of democratic conditionality according to the dominant approach of the doctrine. First, the birth of conditionality is analysed from an economic point of view, especially within international financial organisations and the different types of conditionality recreated in the scientific sector. Then an analysis is provided about the birth of democratic conditionality in the EC – in relation to its external relations – firstly as a mere political exercise to be then turned into a standardised system of clauses. Specific reference is made to the main scope of conditionality, that is to say enlargement policy and the development of the Copenhagen criteria. The third chapter provides further details about the legal questions connected to the use of democratic clauses: on the one hand, the power of the EC to include human rights clauses in international agreements, on the other, the variety and overlapping in the use of the legal basis. The chapter ends with an analysis of the measures of suspension of agreements with third countries in those rare but significant cases in which the suspension clause, included in the Lomè Convention first and in the Cotonou Agreement then, is applied. The last chapter is devoted to the analysis of democratic clauses in unilateral acts adopted by the European Union which affect third countries. The examination of this practice and the comparison with the approach analysed in the previous chapter entails a major theoretical question. It is the clear-cut distinction between conditionality and international sanction. This distinction is to be taken into account when considering the premises and consequences, in terms of legal relations, which are generated when democratic clauses are not complied with. The chapter ends with a brief analysis of what, according to the reconstruction suggested, can be rightly labelled as real democratic conditionality, that is to say the system of incentives, positive measures developed within the community GSP. The dissertation ends with a few general considerations about the difficulties experienced by the EU in promoting the rule of law. The contradictory aspects of the EU external actions are manifold, as well as its difficulties in choosing the most appropriate measures to be taken which, however, reflect all the repercussions and tension resulting from the balance of power within the international community. The thesis argues that it is difficult to grant full credibility to an entity like the EU which, although it proclaims itself as the guardian and promoter of the rule of law, in practice, is too often biased in managing its relations with third countries. However, she adds, we must acknowledge that the EU is committed and constantly strives towards identifying new spaces and strategies of action.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Questo elaborato analizza nella dimensione Eurounitaria ed Internazionale il tema della cooperazione amministrativa tributaria attuata tramite lo scambio di informazioni tra Stati Membri UE. La prospettiva presa in considerazione, tema centrale della presente studio, è quella del contribuente coinvolto nello scambio informativo transnazionale, con lo scopo di stabilire se all’interno delle norme internazionali ed europee che regolano lo strumento e negli ordinamenti nazionali, a cui esse rimandano, esista una effettiva tutela del contribuente. L’attenzione viene necessariamente posta all’ambito applicativo delle norme Europee ed Internazionali che disciplinano lo scambio di informazioni, evidenziandone in primis la struttura, la “fisiologia” e successivamente l’aspetto “patologico” discendente dall’imprescindibile esigenza informativa, con riguardo alle fattispecie tributarie, degli Stati Sovrani nel nuovo contesto globale. Questa ricerca si propone di individuare i vuoti giuridici e le carenze di tutele insite nelle procedure di scambio di informazioni e contestualmente di appurare l’esistenza nell’ordinamento Tributario Europeo, grazie al contributo interpretativo della Giurisprudenza della Corte di Giustizia ed ai principi sanciti dalla Carta dei diritti Fondamentali dell’Unione Europea nonché dalla convenzione CEDU, di un insieme di “diritti europei del contribuente” invocabili nel contesto collaborativo tra Stati Membri UE attuato tramite lo scambio di informazioni.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Die Unterstützung der EU durch ihre Bürger ist spätestens seit dem Vertrag von Maastricht Gegenstand einer Vielzahl von Beiträgen in der Einstellungsforschung. Eine zentrale Annahme der bisherigen Forschung war die große Distanz der EU zur Alltagswirklichkeit der Bürger. Nach dieser werden Einstellungen zur EU nur aufwendig oder mit Rückgriff auf Einstellungen zum Nationalstaat gebildet. Mit der Euro-Schuldenkrise, deren wirtschaftlichen Auswirkungen für die Bürger und einer Vielzahl von EU-Krisengipfeln erfuhr die europäische Politik seit 2010 eine enorme Aufmerksamkeit in der Öffentlichkeit. In dieser Arbeit wird die Entwicklung der EU-Unterstützung vergleichend in Deutschland und Griechenland vor und während der Schuldenkrise untersucht: 1) Zunächst wird diskutiert, inwieweit die Schuldenkrise mit den etablierten Determinanten der Unterstützungsforschung theoretisch zusammenhängt. Im Mittelpunkt stehen wirtschaftliche und demokratische Performanz, europäische und nationale Identität sowie Heuristiken zum Nationalstaat. 2) Der Fokus auf Deutschland und Griechenland ermöglicht einen Vergleich der Determinanten vor und während der Krise, da beide Länder substanziell völlig unterschiedlich, jedoch gleichzeitig betroffen waren. Während die Bürger in Griechenland spürbare Wohlstandsverluste erleiden, stellt sich in Deutschland die Frage nach der Solidarität mit den europäischen Nachbarn. 3) Die empirische Analyse zeigt, dass die etablierten Determinanten in der Schuldenkrise ihre Relevanz behalten. Das individuelle wirtschaftliche Schicksal ist in Griechenland ein stärkerer Einflussfaktor als vor der Krise. Es bestätigt sich die Erwartung, dass die größere Präsenz der EU in der Krise mit einer geringeren Bedeutung der Einstellungen zum Nationalstaat einhergeht.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Background. No comprehensive systematic review has been published since 1998 about the frequency with which cancer patients use complementary and alternative medicine (CAM). Methods. MEDLINE, AMED, and Embase databases were searched for surveys published until January 2009. Surveys conducted in Australia, Canada, Europe, New Zealand, and the United States with at least 100 adult cancer patients were included. Detailed information on methods and results was independently extracted by 2 reviewers. Methodological quality was assessed using a criteria list developed according to the STROBE guideline. Exploratory random effects metaanalysis and metaregression were applied. Results. Studies from 18 countries (152; >65 000 cancer patients) were included. Heterogeneity of CAM use was high and to some extent explained by differences in survey methods. The combined prevalence for “current use” of CAM across all studies was 40%. The highest was in the United States and the lowest in Italy and the Netherlands. Metaanalysis suggested an increase in CAM use from an estimated 25% in the 1970s and 1980s to more than 32% in the 1990s and to 49% after 2000. Conclusions. The overall prevalence of CAM use found was lower than often claimed. However, there was some evidence that the use has increased considerably over the past years. Therefore, the health care systems ought to implement clear strategies of how to deal with this. To improve the validity and reporting of future surveys, the authors suggest criteria for methodological quality that should be fulfilled and reporting standards that should be required.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

BACKGROUND: Postoperative adynamic bowel atony interferes with recovery following abdominal surgery. Prokinetic pharmacologic drugs are widely used to accelerate postoperative recovery. OBJECTIVES: To evaluate the benefits and harms of systemic acting prokinetic drugs to treat postoperative adynamic ileus in patients undergoing abdominal surgery. SEARCH STRATEGY: Trials were identified by computerised searches of the Cochrane Central Register of Controlled Trials, MEDLINE, EMBASE, and the Cochrane Colorectal Cancer Group specialised register. The reference lists of included trials and review articles were tracked and authors contacted. SELECTION CRITERIA: Randomised controlled parallel-group trials (RCT) comparing the effect of systemically acting prokinetic drugs against placebo or no intervention. DATA COLLECTION AND ANALYSIS: Four reviewers independently extracted the data and assessed trial quality. Trial authors were contacted for additional information if needed. MAIN RESULTS: Thirty-nine RCTs met the inclusion criteria contributing a total of 4615 participants. Most trials enrolled a small number of patients and showed moderate to poor (reporting of) methodological quality, in particular regarding allocation concealment and intention-to-treat analysis. Fifteen systemic acting prokinetic drugs were investigated and ten comparisons could be summarized. Six RCTs support the effect of Alvimopan, a novel peripheral mu receptor antagonist. However, the trials do not meet reporting guidelines and the drug is still in an investigational stage. Erythromycin showed homogenous and consistent absence of effect across all included trials and outcomes. The evidence is insufficient to recommend the use of cholecystokinin-like drugs, cisapride, dopamine-antagonists, propranolol or vasopressin. Effects are either inconsistent across outcomes, or trials are too small and often of poor methodological quality. Cisapride has been withdrawn from the market due to adverse cardiac events in many countries. Intravenous lidocaine and neostigmine might show a potential effect, but more evidence on clinically relevant outcomes is needed. Heterogeneity among included trials was seen in 10 comparisons. No major adverse drug effects were evident. AUTHORS' CONCLUSIONS: Alvimopan may prove to be beneficial but proper judgement needs adherence to reporting standards. Further trials are needed on intravenous lidocaine and neostigmine. The remaining drugs can not be recommended due to lack of evidence or absence of effect.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Two surveys of over 1,700 publications whose authors use quantitative real-time PCR (qPCR) reveal a lack of transparent and comprehensive reporting of essential technical information. Reporting standards are significantly improved in publications that cite the Minimum Information for Publication of Quantitative Real-Time PCR Experiments (MIQE) guidelines, although such publications are still vastly outnumbered by those that do not.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

AIMS: We conducted a meta-analysis to evaluate the accuracy of quantitative stress myocardial contrast echocardiography (MCE) in coronary artery disease (CAD). METHODS AND RESULTS: Database search was performed through January 2008. We included studies evaluating accuracy of quantitative stress MCE for detection of CAD compared with coronary angiography or single-photon emission computed tomography (SPECT) and measuring reserve parameters of A, beta, and Abeta. Data from studies were verified and supplemented by the authors of each study. Using random effects meta-analysis, we estimated weighted mean difference (WMD), likelihood ratios (LRs), diagnostic odds ratios (DORs), and summary area under curve (AUC), all with 95% confidence interval (CI). Of 1443 studies, 13 including 627 patients (age range, 38-75 years) and comparing MCE with angiography (n = 10), SPECT (n = 1), or both (n = 2) were eligible. WMD (95% CI) were significantly less in CAD group than no-CAD group: 0.12 (0.06-0.18) (P < 0.001), 1.38 (1.28-1.52) (P < 0.001), and 1.47 (1.18-1.76) (P < 0.001) for A, beta, and Abeta reserves, respectively. Pooled LRs for positive test were 1.33 (1.13-1.57), 3.76 (2.43-5.80), and 3.64 (2.87-4.78) and LRs for negative test were 0.68 (0.55-0.83), 0.30 (0.24-0.38), and 0.27 (0.22-0.34) for A, beta, and Abeta reserves, respectively. Pooled DORs were 2.09 (1.42-3.07), 15.11 (7.90-28.91), and 14.73 (9.61-22.57) and AUCs were 0.637 (0.594-0.677), 0.851 (0.828-0.872), and 0.859 (0.842-0.750) for A, beta, and Abeta reserves, respectively. CONCLUSION: Evidence supports the use of quantitative MCE as a non-invasive test for detection of CAD. Standardizing MCE quantification analysis and adherence to reporting standards for diagnostic tests could enhance the quality of evidence in this field.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new standard. There are many different motives for the acceleration strategy, and the focus of this study is to determine whether shareholders viewed these motives as either positive or negative. A favorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as positive. An unfavorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as negative. The evidence from this study suggests that shareholders reacted favorably, on average, to acceleration announcements. However, these results lack statistical significance and are based on a small sample, thus, they should be interpreted with caution.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Es un hecho que las Tecnologías de la Información y la Comunicación (TIC) han modificado nuestras prácticas sociales. También lo es que los jóvenes nacidos en los últimos años parecen haberse apropiado de ellas con gran habilidad. Sin embargo, luego de varios años enseñando TIC a alumnos de profesorados universitarios de la Facultad de Humanidades y Ciencias de la Educación (FaHCE) de la Universidad Nacional de la Plata, observamos que sus desempeños en relación a dichas tecnologías no parecía ni suficiente ni apropiado de acuerdo a los estándares internacionales y regionales vigentes de competencias digitales para el nivel universitario. Como estrategia didáctica superadora implementamos un diseño de instrucción basado en el modelo de aula extendida con e-actividades, buscando ampliar el contacto de los estudiantes con la propuesta de la asignatura, cuantitativa y cualitativamente. Luego, al haber obtenido algunas señales auspiciosas en cuanto el desarrollo de las competencias digitales de nuestros alumnos, nos formulamos la hipótesis que orientó nuestro trabajo: Las e-actividades en un modelo de aula extendida podrían favorecer el desarrollo de las competencias digitales académicas de los estudiantes de profesorados universitarios. Emprendimos entonces esta investigación que, con el objetivo principal de mejorar las competencias digitales de nuestros estudiantes, dirigimos en dos direcciones: Indagar cuáles son los niveles de conocimientos digitales deseables para un alumno futuro docente del siglo XXI. En base a la revisión documental sobre este tema, consideramos que un estudiante de profesorado universitario posee competencias digitales si, además de dominarlas, las valora y es consciente de cómo ellas contribuyen a su formación académica y de cómo seguirán haciéndolo en su desempeño profesional futuro, consciente al mismo tiempo de que las TIC no poseen un potencial transformador en sí mismas, sino en función del uso que se haga de ellas. Comprobar la veracidad de nuestra hipótesis sobre los potenciales beneficios de las e-actividades en la formación digital de nuestros estudiantes, y de verificarse este supuesto, destacar las condiciones de calidad según las cuales deberían diseñarse

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Es un hecho que las Tecnologías de la Información y la Comunicación (TIC) han modificado nuestras prácticas sociales. También lo es que los jóvenes nacidos en los últimos años parecen haberse apropiado de ellas con gran habilidad. Sin embargo, luego de varios años enseñando TIC a alumnos de profesorados universitarios de la Facultad de Humanidades y Ciencias de la Educación (FaHCE) de la Universidad Nacional de la Plata, observamos que sus desempeños en relación a dichas tecnologías no parecía ni suficiente ni apropiado de acuerdo a los estándares internacionales y regionales vigentes de competencias digitales para el nivel universitario. Como estrategia didáctica superadora implementamos un diseño de instrucción basado en el modelo de aula extendida con e-actividades, buscando ampliar el contacto de los estudiantes con la propuesta de la asignatura, cuantitativa y cualitativamente. Luego, al haber obtenido algunas señales auspiciosas en cuanto el desarrollo de las competencias digitales de nuestros alumnos, nos formulamos la hipótesis que orientó nuestro trabajo: Las e-actividades en un modelo de aula extendida podrían favorecer el desarrollo de las competencias digitales académicas de los estudiantes de profesorados universitarios. Emprendimos entonces esta investigación que, con el objetivo principal de mejorar las competencias digitales de nuestros estudiantes, dirigimos en dos direcciones: Indagar cuáles son los niveles de conocimientos digitales deseables para un alumno futuro docente del siglo XXI. En base a la revisión documental sobre este tema, consideramos que un estudiante de profesorado universitario posee competencias digitales si, además de dominarlas, las valora y es consciente de cómo ellas contribuyen a su formación académica y de cómo seguirán haciéndolo en su desempeño profesional futuro, consciente al mismo tiempo de que las TIC no poseen un potencial transformador en sí mismas, sino en función del uso que se haga de ellas. Comprobar la veracidad de nuestra hipótesis sobre los potenciales beneficios de las e-actividades en la formación digital de nuestros estudiantes, y de verificarse este supuesto, destacar las condiciones de calidad según las cuales deberían diseñarse

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper reviews the relationship between public sector investment and private sector investment through government expenditures financed by government bonds in the Japanese economy. This study hypothesizes that deficit financing by bond issues does not crowd out private sector investment, and this finance method may crowd in. Thus the government increases bond issues and sells them in the domestic and international financial markets. This method does not affect interest rates because they are insensitive to government expenditures and they depend on interest rates levels in the international financial market more than in the domestic financial market because of globalization and integration among financial markets.