Search results for " Stan"
showing 10 items of 1695 documents
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
2005
This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…
Ocean acidification affects fish spawning but not paternity at CO2 seeps
2016
Fish exhibit impaired sensory function and altered behaviour at levels of ocean acidification expected to occur owing to anthropogenic carbon dioxide emissions during this century. We provide the first evidence of the effects of ocean acidification on reproductive behaviour of fish in the wild. Satellite and sneaker male ocellated wrasse (Symphodus ocellatus) compete to fertilize eggs guarded by dominant nesting males. Key mating behaviours such as dominant male courtship and nest defence did not differ between sites with ambient versus elevated CO2 concentrations. Dominant males did, however, experience significantly lower rates of pair spawning at elevated CO2 levels. Despite the higher r…
Dzīves līmeņa Latvijā salīdzinājums ar Centrālās un Austrumeiropas valstīm
2017
Šī darba mērķis ir apskatīt dzīves līmeni no ienākumu, nodarbinātības, nabadzības līmeņa, izglītības pieejamības un kvalitātes, un mājokļu piejamības un kvalitātes aspekta. Komponentes ir aprakstītas teorētiski, noskaidrojot ekonomisko nozīmi, veidošanos un savstarpējo saistību. Analīze ir veikta 5 Centrāl un Austrumeiropas valstīs - Latvijā, Bulgārijā, Rumānija, Gruzijā un Ukrainā, pēc teorētiski apskatītajiem dzīves līmeņa aspektiem. Pētījumā tika noskaidrots subjektīvais iedzīvotāju novērtējums Latvijas galvaspilsētā un 1 mazpilsētā, ar mērķi, noskaidrot dzīves līmeņa atšķirības un pierādot dzīves līmeņa nevienlīdzību. Pētījuma rezultātā tika noskaidrots, ka dzīves līmenis Latvijā, salīd…
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…
ISO Initiatives on Software Product Line Engineering: Vision and Current Status Invited Talk for Variability@ER2011
2011
Software product line engineering and management is still a relatively young discipline and its industrial diffusion is somewhat limited, partly due to the lack of international standards. It involves sub-disciplines that may not necessarily be mature enough yet for standardization. On the other hand, well-focused standardization efforts contribute to the diffusion of best product line practices and help raise the maturity of these practices. Careful roadmapping and execution of the standardization initiative is thus vital. This talk discusses the current roadmap for the international standardization initiative of software product line engineering and management methods and tools and the st…
Risks of mould growth in different building structures
2014
In the current paper the impact of real Latvian climate conditions on a variety of building constructions is inspected. The influence of the humidity on buildings’ sustainability in three different building units has been appraised. Condensate risks in a multi-layer wall are analyzed by transient outdoor climatic conditions. Risks of mould growth are discussed in detail taking into account the properties of building materials, dependence of humidity on temperature and season. The effect of vapour barrier is analyzed from several aspects. Theoretical analysis has been done based on real test stands built in Riga. Some experimental results are obtained.
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…
Uncertainty evaluation in the measurements for the electric power quality analysis
2013
The paper deals with the uncertainty estimation in the measurements performed to assess the electric power quality. In a first steps, according to the 'ISO - Guide to Expression of the Uncertainty in Measurements' all the error sources, which give a significant contribution to the combined uncertainty associated to the measurement results, are identified. Successively, in order to analyze how the errors propagate through the measurement chain, a Monte Carlo based approach is proposed. The method exploits an ad-hoc developed simulator of the measurement process, which takes into account the particular way of propagation of all the identified error sources. Eventually, with the aim of validat…
Hybrid moving bed biofilm reactors: an effective solution for upgrading a large wastewater treatment plant
2009
Over the last few years there has been a growing attention regarding the receiving water body quality state. As a matter of a fact, the Directive 91/271 of the European Union (EU) replaced the “emission standard” concept that fixes discharge limits depending on polluting emission characteristics, with the “stream standard” concept that fixes discharge limits for each polluting substance depending on self-depurative characteristics of the RWB. In this context, several WWTPs need to be upgraded in order to meet stricter effluent limits. The need of WWTP upgrading was also emphasized by the growing urbanization that have led, in most cases, to get overloaded WWTP due to an overcoming of the ma…
Legal Liability of Professional Engineers: The Case of a Fire at a Shopping Center
2019
In this paper, the authors discuss the legal liabilities of the professional engineer as both the engineer of record of a project and the construction site manager. In particular, this paper analyzes the case of a fire at an end-user MV/LV substation of a shopping center in Italy, occurred a few years after maintenance works on the electrical installation. The professional engineer who had designed and overseen the construction of the substation was accused of criminal negligence. The authors through the examination of applicable technical standards, as well as of safety regulations, demonstrate that the professional engineer had acted diligently and that there was no ground for the neglige…