Search results for " Stan"
showing 10 items of 1695 documents
Hate Speech e messaggi discriminatori: riflessioni internazionalistiche sul caso Casapound c. Facebook
2021
In this intervention the idea is submitted that the interim measures in the case Casapound v. Facebook, by means of which Fb Ireland was ordered by the Rome Tribunal (on December 12, 2019) to reactivate the profile of the extreme right wing political association Casapound - previously closed as a consequence of an alleged violation of fb standards concerning hate speech - can be criticized under international and european law. Such criticisms stem both from the overall picture of the international and european legal standards concerning hate speech (par. 2) and from the relevant case law of the European Court of Human rights (paras. 3 and 4).
Hegel’s Non-Metaphysical Idea of Freedom
2016
the article explores the putatively non-metaphysical – non-voluntarist, and even non-causal – concept of freedom outlined in Hegel’s work and discusses its influential interpretation by robert Pippin as an ‘essentially practical’ concept. I argue that Hegel’s affirmation of freedom must be distinguished from that of Kant and Fichte, since it does not rely on a prior understanding of self-consciousness as an originally teleological relation and it has not the nature of a claim ‘from a practical point of view’.
Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union
2004
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…
On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view
2016
AbstractIn July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article…
Financial Reporting for SMEs – Past and Perspectives
2013
Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.
Performance of Fine-Tuning Convolutional Neural Networks for HEp-2 Image Classification
2020
The search for anti-nucleus antibodies (ANA) represents a fundamental step in the diagnosis of autoimmune diseases. The test considered the gold standard for ANA research is indirect immunofluorescence (IIF). The best substrate for ANA detection is provided by Human Epithelial type 2 (HEp-2) cells. The first phase of HEp-2 type image analysis involves the classification of fluorescence intensity in the positive/negative classes. However, the analysis of IIF images is difficult to perform and particularly dependent on the experience of the immunologist. For this reason, the interest of the scientific community in finding relevant technological solutions to the problem has been high. Deep lea…
Study of mycotoxin calibration approaches on the example of trichothecenes analysis from flour
2012
The aim of this study was to evaluate the applicability of different calibration approaches in trichothecenes analysis from wheat flour. Concretely eight trichothecenes (five type B trichothecenes and three type A trichothecenes) were analyzed by matrix solid-phase dispersion (MSPD) and liquid chromatography-tandem mass spectrometry (LC-MS/MS). In the first set of experiments the presence of matrix effects was evaluated; values ranged between 59% and 79%. In the second set of experiments, solutions to compensate these signal suppressions were examined. Different calibration methods showed to tackle matrix effects obtaining values between 69% and 85% for external matrix matched calibration a…
ISO 14470:2011 and EU legislative background on food irradiation technology: The Italian attitude
2014
Our work aim is to produce an overview of food irradiation technology at European Union level, with a focus on the Italian context, by specifying the legislative background, detection methods and labelling obligations. We highlight how consumers are too often misinformed about this technology and its benefits. For this purpose, a series of tools aimed at improving the amount of information have been proposed, allowing the consumer to make a free choice about whether or not to buy irradiated food based on the correct information received, independent from socio-economic factors. Finally, we show the common effort at EU and International level, represented by the ISO 14470:2011 quality standa…
Forest types for biodiversity assessment at regional level: the case study of Sicily (Italy)
2007
Within Europe the question of plant coenosis is attracting growing interest. The quality and quantity of collected information on forest resources at a global level largely depends on the capacity to collect and analyse data at national and sub-national scale in a way compatible with those at global or continental levels. In Italy the acceptance of all the international agreements and protocols on the protection of the environment and management of natural resources, requires a standardization of collected information and statistics, with the aim to produce homogeneous and integrative data at global level. This need is reflected in the following points: (1) the adoption of a classification …
Frequency response of Measurement Current Transformers
2008
In this paper the frequency response of two CTs is experimentally evaluated in the range of 30-600 Hz. A theoretical analysis of CTs behavior has been developed by means of the equivalent circuit. It was shown, by an experimental test, that, for the frequency range analyzed, the transformer equivalent circuit is a valid tool for the evaluation of CT performances.