Search results for " STANDARDS"
showing 10 items of 343 documents
Automated determination of amisulpride by liquid chromatography with column switching and spectrophotometric detection.
2003
A fully automated chromatographic method including on-line blood serum or plasma clean-up, isocratic high-performance liquid chromatography (HPLC) and spectrophotometric detection was developed for quantitative analysis of the new antipsychotic drug amisulpride. After injection of serum or plasma onto the HPLC system and clean-up on a pre-column (10x4.0 mm I.D.) filled with Silica CN 20 micrometer (pore size 10 nm) by an eluent consisting of 8% acetonitrile in deionized water, the chromatographic separation was performed on Lichrospher CN (5 micrometer; 250x4.6 mm I.D.) by an eluent consisting of 50% acetonitrile and 50% aqueous potassium phosphate buffer (0.008 M, pH 6.4). The UV detector …
Querying Dynamic and Context-Sensitive Metadata in Semantic Web
2005
RDF (core Semantic Web standard) is not originally appropriate for context representation, because of its initial focus on the ordinary Web resources, such as web pages, files, databases, services, etc., which structure and content are more or less stable. However, on the other hand, emerging industrial applications consider e.g. machines, processes, personnel, services for condition monitoring, remote diagnostics and maintenance, etc. to be specific classes of Web resources and thus a subject for semantic annotation. Such resources are naturally dynamic, not only from the point of view of changing values for some attributes (state of resource), but also from the point of view of changing “…
Taxation in Romania – Some Positive Aspects
2013
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
Achieving Bologna Goals: Where Does Europe Stand Ahead of 2010
2010
Ten years have passed since the signature of the Bologna declaration. Seventeen countries have joined the process; since then, several new action lines have been added and the original action lines have often gained a new and more sophisticated content. The 2009 Bologna Stocktaking exercise included the traditional quantitative indicators, the criteria this time being designed to evaluate the goals set for 2010. In addition, particular emphasis was put on qualitative analysis on this occasion to provide a realistic picture of what has been achieved and which initiatives will take more time than anticipated to implement. The 2009 stocktaking shows that while there has indeed been important …
Does Tourism Consumption Behaviour Mirror Differences in Living Standards?
2016
Based on the theoretical foundation of well-being measurement, the study explores differences in living standards by analysing the distribution of tourism expenditure. A mixture of regression models is used to explore the heterogeneity in tourism consumption by identifying groups of families with similar tourism consumption behaviour as a function of certain socio-demographic and economic factors. The empirical analysis, performed on Italian expenditure data, suggests that there are three different patterns of consumption behaviour conditional to the socio-demographic and economic covariates in the tourism market and that differences in tourism consumption between groups of households mirro…
IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies
2015
We analyse trends in inflation-adjusted audit and non-audit fees from 2003 to 2009 with the aim of identifying the impact of International Financial Reporting Standards (IFRS) in Spain, where (a) the shift from national to international accounting standards represented major changes and (b) the implementation process was conducted in 2005 for group accounts of listed companies and 2008 for the individual accounts. To that end, we build a well-tested audit and non-audit fee model based on 2003 and compare the actual with the predicted values had the accounting reforms not taken place. We report unexpected higher audit fees for the group accounts model in the years 2004, 2005 and 2006. A plau…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Il dovere di riservatezza dei dipendenti delle organizzazioni internazionali
2021
Apesar das diferenças estruturais e regulatórias que caracterizam as organizações internacionais individuais, a doutrina de hoje é unânime em afirmar a capacidade de cada organização de criar seu próprio sistema jurídico interno. A relação de trabalho dentro dessas organizações reproduz claramente muitas das características da relação de trabalho internas a um Estado e, embora haja uma falta de regras internacionais uniformes sobre o emprego, e cada organização internacional tenha absoluta autonomia jurídica e administrativa, é possível identificar certas obrigações e direitos dos funcionários internacionais que se replicam, de forma ampla e homogênea, na maioria das organizações. O artigo …
Analysis of operator human errors in hydrogen refuelling stations: Comparison between human rate assessment techniques
2013
Abstract The use of hydrogen as an energy carrier for road transport appears to be an optimal solution for the reduction of greenhouse gas emissions. Nevertheless, the development of this technology depends on the growth and diffusion of production, storage and refuelling infrastructures together with accurate risk analyses to appropriately design the safety and management systems used in these plants. Moreover, to improve safety standards, it is also important to focus attention on the estimation of hazards related to human factors, as this is one of the major causes leading to accidental events, especially in complex industrial technology. The paper reports a case study relevant to operat…
Bibliometric insights into the spectroscopy research field: A food science and technology case study
2019
The food industry is in need of analytical solutions to maintain high quality and safety standards during the entire food production chain. Spectroscopy applications are targeted as a major solution due to its cost-effective, simple, efficient and multiparametric nature. Bibliometric studies provide a critical evaluation of the status of a research topic through the quantification of measurable outcomes of research activity. The main aim of this study was to use a bibliometric approach to the evaluation of the current status of the spectroscopy research applied to food science and technology. The critical evaluation of the results showed the most commonly used spectroscopy applications as w…