836 resultados para International Auditing and Assurance Standards Board


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Increasingly, scientific collaborations and contracts cross country borders. The need for assurance that the quality of animal welfare and the caliber of animal research conducted are equivalent among research partners around the globe is of concern to the scientific and laboratory animal medicine communities, the general public, and other key stakeholders. Therefore, global harmonization of animal care and use standards and practices, with the welfare of the animals as a cornerstone, is essential. In the evolving global landscape of enhanced attention to animal welfare, a widely accepted path to achieving this goal is the successful integration of the 3Rs in animal care and use programs. Currently, awareness of the 3Rs, their implementation, and the resulting animal care and use standards and practices vary across countries. This variability has direct effects on the animals used in research and potentially the data generated and may also have secondary effects on the country's ability to be viewed as a global research partner. Here we review the status of implementation of the 3Rs worldwide and focus on 3 countries-Brazil, China and India-with increasing economic influence and an increasing footprint in the biomedical research enterprise.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Esta dissertação pretende fornecer uma contribuição acadêmica aos estudos sobre harmonização contábil em blocos econômicos. A pesquisa teve como objetivo analisar o processo de harmonização contábil nos seis países integrantes do MERCOSUL, após a refundação do IASB, em 2001. A metodologia do estudo tem caráter descritivo e natureza analítica, visando descrever as características qualitativas em relação aos aspectos contábeis e regulatórios dos países estudados. Foi realizada uma pesquisa documental em que foram analisados os relatórios sobre harmonização contábil no MERCOSUL e o método aplicado foi o de estudo de múltiplos casos. Os documentos analisados foram: (a) Report on the Observance of Standards and Codes Auditing and Accounting (ROSC A&A), do Banco Mundial; (b) relatório enviado pelos países ao IASB; (c) relatório enviado pelos países ao GLENIF, além das informações disponíveis nos sites oficiais dos próprios países. A pesquisa contribui para resgatar a história do processo de harmonização e alertar para os potenciais impactos das diferenças na preparação dos balanços das empresas que compõem o bloco.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

On July 12-15, 2008, researchers and resource managers met in Jupiter, Florida to discuss and review the state of knowledge regarding mesophotic coral ecosystems, develop a working definition for these ecosystems, identify critical resource management information needs, and develop a Mesophotic Coral Ecosystems Research Strategy to assist the U.S. National Oceanic and Atmospheric Administration (NOAA) and other agencies and institutions in their research prioritization and strategic planning for mesophotic coral ecosystems. Workshop participants included representatives from international, Federal, and state governments; academia; and nongovernmental organizations. The Mesophotic Coral Ecosystems Workshop was hosted by the Perry Institute for Marine Science (PIMS) and organized by NOAA and the U.S. Geological Survey (USGS). The workshop goals, objectives, schedule, and products were governed by a Steering Committee consisting of members from NOAA (National Centers for Coastal Ocean Science’s Center for Sponsored Coastal Ocean Research, the Office of Ocean Exploration and Research’s NOAA Undersea Research Program, and the National Marine Fisheries Service), USGS, PIMS, the Caribbean Coral Reef Institute, and the Bishop Museum.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Presentations from the seminar on timber grading. "This grading seminar will give you a crash course in timber strength grading, what it is, how it works, and how it is changing. It aims to demystify timber grading, tackle some widely held misconceptions, and tell you the things you need to be aware of to improve profitability, and remain correct and safe in what you do. The timber resource in the UK is changing, technology is advancing, and standards are being modified. This seminar will bring you the latest position, informed by CEN and BSI standards committee work and research conducted by the SIRT network."

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Williams, Mike, 'Why ideas matter in International Relations: Hans Morgenthau, Classical Realism, and the Moral Construction of Power Politics', International Organization (2004) 58(4) pp.633-665 RAE2008

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Williams, Mike, Realist Tradition and the Limits of International Relations (Cambridge: Cambridge University Press, 2005), pp.ix+236 RAE2008

Relevância:

100.00% 100.00%

Publicador:

Resumo:

ap Gwilym, Owain, et al., 'International evidence on the payout ratio, earnings, dividends and returns', Financial Analysts Journal (2006) 62(1) pp.36-53 RAE2008

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Alexander, Nicholas, Doherty, Anne Marie, 'Power and control in international retail franchising', European Journal of Marketing (2006) 40(11-12) pp.1292-1316 RAE2008

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The objective of this paper is to investigate the effect of the pad size ratio between the chip and board end of a solder joint on the shape of that solder joint in combination with the solder volume available. The shape of the solder joint is correlated to its reliability and thus of importance. For low density chip bond pad applications Flip Chip (FC) manufacturing costs can be kept down by using larger size board pads suitable for solder application. By using “Surface Evolver” software package the solder joint shapes associated with different size/shape solder preforms and chip/board pad ratios are predicted. In this case a so called Flip-Chip Over Hole (FCOH) assembly format has been used. Assembly trials involved the deposition of lead-free 99.3Sn0.7Cu solder on the board side, followed by reflow, an underfill process and back die encapsulation. During the assembly work pad off-sets occurred that have been taken into account for the Surface Evolver solder joint shape prediction and accurately matched the real assembly. Overall, good correlation was found between the simulated solder joint shape and the actual fabricated solder joint shapes. Solder preforms were found to exhibit better control over the solder volume. Reflow simulation of commercially available solder preform volumes suggests that for a fixed stand-off height and chip-board pad ratio, the solder volume value and the surface tension determines the shape of the joint.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

A comparison study was carried out between a wireless sensor node with a bare die flip-chip mounted and its reference board with a BGA packaged transceiver chip. The main focus is the return loss (S parameter S11) at the antenna connector, which was highly depended on the impedance mismatch. Modeling including the different interconnect technologies, substrate properties and passive components, was performed to simulate the system in Ansoft Designer software. Statistical methods, such as the use of standard derivation and regression, were applied to the RF performance analysis, to see the impacts of the different parameters on the return loss. Extreme value search, following on the previous analysis, can provide the parameters' values for the minimum return loss. Measurements fit the analysis and simulation well and showed a great improvement of the return loss from -5dB to -25dB for the target wireless sensor node.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

© Emerald Group Publishing Limited.Purpose – The purpose of this paper is to introduce the global value chain (GVC) approach to understand the relationship between multinational enterprises (MNEs) and the changing patterns of global trade, investment and production, and its impact on economic and social upgrading. It aims to illuminate how GVCs can advance our understanding about MNEs and rising power (RP) firms and their impact on economic and social upgrading in fragmented and dispersed global production systems. Design/methodology/approach – The paper reviews theGVCliterature focusing on two conceptual elements of the GVC approach, governance and upgrading, and highlights three key recent developments in GVCs: concentration, regionalization and synergistic governance. Findings – The paper underscores the complicated role of GVCs in shaping economic and social upgrading for emerging economies, RP firms and developing country firms in general. Rising geographic and organizational concentration in GVCs leads to the uneven distribution of upgrading opportunities in favor of RP firms, and yet economic upgrading may be elusive even for the most established suppliers because of power asymmetry with global buyers. Shifting end markets and the regionalization of value chains can benefit RP firms by presenting alternative markets for upgrading. Yet, without further upgrading, such benefits may be achieved at the expense of social downgrading. Finally, the ineffectiveness of private standards to achieve social upgrading has led to calls for synergistic governance through the cooperation of private, public and social actors, both global and local. Originality/value – The paper illuminates how the GVC approach and its key concepts can contribute to the critical international business and RP firms literature by examining the latest dynamics in GVCs and their impacts on economic and social development in developing countries.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Macroeconomic models of equity and exchange rate returns perform poorly at high frequencies. The proportion of daily returns that these models explain is essentially zero. Instead of relying on macroeconomic determinants, we model equity price and exchange rate behavior based on a concept from microstructure – order flow. The international order flows are derived from belief changes of different investor groups in a two-country setting. We obtain a structural relationship between equity returns, exchange rate returns and their relationship to home and foreign equity market order flow. To test the model we construct daily aggregate order flow data from 800 million equity trades in the U.S. and France from 1999 to 2003. Almost 60% of the daily returns in the S&P100 index are explained jointly by exchange rate returns and aggregate order flows in both markets. As predicted by the model, daily exchange rate returns and order flow into the French market have significant incremental explanatory power for the daily S&P returns. The model implications are also validated for intraday returns.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Human rights based budget analysis projects have emerged at a time when the United Nations has asserted the indivisibility of all human rights and attention is increasingly focused on the role of non-judicial bodies in promoting and protecting human rights. This book seeks to develop the human rights framework for such budget analyses, by exploring the international law obligations of the International Covenant on Economic, Social and Cultural Rights (ICESCR) in relation to budgetary processes. The book outlines international experiences and comparative practice in relation to economic and social rights budget analysis and budgeting.

The book sets out an ICESCR-based methodology for analysing budget and resource allocations and focuses on the legal obligation imposed on state parties by article 2(1) of ICESCR to progressively realise economic and social rights to 'the maximum of available resources'. Taking Northern Ireland as a key case study, the book demonstrates and promotes the use of a ‘rights-based’ approach in budgetary decision-making.

The book will be relevant to a global audience currently considering how to engage in the budget process from a human rights perspective. It will be of interest to students and researchers of international human rights law and public law, as well as economic and social rights advocacy and lobbying groups.