Search results for " Stan"
showing 10 items of 1695 documents
Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms
2019
Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.
Selective determination of trimethylamine in air by liquid chromatography using solid phase extraction cartridges for sampling.
2004
Abstract The selective determination of trimethylamine (TMA) in air by liquid chromatography is reported. Sampling is effected by flushing air through C18-packed solid-phase extraction (SPE) cartridges at a flow rate of 15 mL/min for 15 min. Next, TMA is desorbed from the cartridges and injected into the chromatographic system. The analyte is then selectively retained on a precolumn ( 20 mm ×2.1 mm i.d., packed with 30 μm, Hypersil C18 phase), and derivatized on-line by injecting 9-fluorenylmethyl chloroformate (FMOC). Finally, the TMA-FMOC derivative is transferred to the analytical column ( 125 mm ×4 mm i.d., LiChrospher 100 RP18, 5 μm), and monitored at 262 nm. The method was applied to …
Diffusion technique for the generation of gaseous halogen standards
2009
Abstract Halogens are known to play an important role in the tropospheric ozone-depletion chemistry and are of special interest because of their influence on the atmospheric oxidation capacity. In this paper, we investigate the application of a capillary diffusion technique for the generation of gaseous halogen standards like Br 2 , IBr, ICl and I 2 . The influence of capillary dimension (i.e. length and inner diameter), ambient pressure and headspace volume of the diffusion vessel on the test gas output has been evaluated. The experimental output rates are determined from the mass loss of the analyte vessel on a regular schedule and compared with their respective theoretical predictions. W…
Spectrophotometric determination of promazine with an oxidative column in FIA manifolds
1992
Abstract A simple flow-injection spectrophotometric method for the determination of promazine is described. The two proposed procedures are based on the oxidation of analyte with a manganese dioxide column. Concentrations of promazine in the ranges 2–20 and 1–6 are determined with a relative standard deviation of 1.0%. The injection rates are 62 and 80 samples h −1 , respectively. The influence of foreign species and the determination of promazine in a pharmaceutical formulation are also reported.
Environmentally friendly LC for the simultaneous determination of ascorbic acid and its derivatives in skin-whitening cosmetics
2008
Ascorbic acid (AA), also known as vitamin C, is a very popular skin-whitening agent used in cosmetics. However, the use of AA (and also its sodium or magnesium salts) in cosmetic products is limited owing to its labile oxidative properties. In order to avoid its early degradation, different derivatives have been designed, such as ascorbyl phosphate (APH; as magnesium or sodium salts) and ascorbyl palmitate (AP), and more recently the ascorbyl glucoside (AG). Bearing in mind that all these chemicals in skin-whitening cosmetic products must be determined in order to control the efficacy of such products, this paper focuses on developing a wide-ranging LC analytical method able to determine th…
Flow-injection spectrofluorimetric determination of paracetamol
1990
Abstract A flow-injection spectrofluorimetric determination of paracetamol is reported, based on the oxidation of the analyte with potassium hexacyanoferrate(III) immobilized on an anion-exchange resin, the fluorescence being enhanced with N,N′-dimethylformamide. Concentrations of paracetamol in the range 0.04–17.60 mg l−1 are determined with a relative standard deviation of 1.5%. The injection rate is 25 samples h−1. The influence of foreign species and the determination of paracetamol in several pharamaceutical formulations are also reported.
Development of the H-point standard additions method for analyte determinations in unknown matrix
1993
Abstract The development of the H-point standard additions method is proposed in order to obtain the unbiased analyte concentration when the matrix of the sample is completely unknown. A spectral region where the interferent behaviour can be considered linear at three wavelengths must be chosen. The method uses the analytical signal data at these three wavelengths, usually situated in the maxima region of the analyte. Two procedures are proposed in order to know and to locate this behaviour for the unknown interferent. Several binary and ternary mixtures of phenol, 4-chlorophenol and 4-chloro-3-methylphenol as representative examples have been assayed, with accurate (less than 3% relative e…
Generalised H-point standard addition method for the isolation of the analyte signal from the sample signal when coelution of unknown compounds occur…
1999
The generalised H-point standard addition method (GHPSAM) is proposed for isolating the analytical signal of an analyte from the signal of an unknown sample. Samples containing two and three coeluting compounds have been analysed. The accuracy of the predictions depends on the shape of the analyte and interferent spectra but not on the degree of chromatographic overlap. This methodology involves the location of linear intervals for the unknown interference spectrum from the spectrum of the sample. Once the linear interval has been found the selection of three wavelengths within the interval will allow the cancellation of the signal of the unknown interferent. The method has been applied to …
A mathematical model based on the limit dilution method to obtain linear calibration curves which eliminate the matrix effect in quantitative analysi…
1995
Abstract We propose a mathematical model from an analytical application viewpoint inspired in the limit dilution method. The theoretical development of the model and its results are given. The model shows that there is a linear relation between the inverse of fluorescence intensity and the inverse of the dilution factor; each analytic system (sample, diluent and analyte) is characterised by a general linear function which is easily obtained. The analytical applications arising from this linearity are of great importance in X-ray fluorescence analysis. The following immediate applications are proposed: direct procurement of the total correction factor Y/H, rapid calculation of the fluorescen…
Quantitative electron probe microanalysis of metallic oxide mixtures applying an empirical calibration technique
1997
Abstract An analytical procedure is proposed for the independent quantitative chemical analysis of each element in the presence of other elements in the matrix of a sample by Energy Dispersive Electron Probe Microanalysis. For this purpose, an empirical calibration technique (which we shall call here the JABO method), which studies the variation of the X-ray intensities in terms of the analyte concentration in a chemical system with a complex matrix, is established. The methodology consists of the modification of the unknown sample by addition of a diluent, an internal standard and the analyte itself (dilution-addition method). A mathematical model is proposed to calculate the K parameters …