Search results for "ARDS"

Horizontal Competition Among Governments

2005

Governments situated on the same level of a multi-level governmental system compete with each other as well as with those placed higher or lower. This paper is concerned with horizontal competition only. It discusses both competition based on the mobility of agents (individuals, business firms, or factors) and competition related to the circulation of information. With regard to the first kind, it focuses on the capacity that governments keep to decide their policies and compete in spite of the mobility of agents. Some attention is also given to the implications of some non-standard assumptions about the underlying political setup. The discussion of information-based competition includes th…

Presentación del Monográfico: una mirada a la emigración española cualificada reciente: Estado de la cuestión y enfoques teóricos

2018

The study of qualified emigration has returned to the political and scientific agendas in recent decades. Currently the theoretical approaches have changed from a completely renewed economic, political, social and technological context. This article presents a summary of these new approaches and a current overview of skilled migration of Spaniards, based on a review of the specialized literature.

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.

Financial Behaviour Under Economic Strain in Different Age Groups: Predictors and Change Across 20 Years

2021

AbstractThe present study examined the multiple micro- and macro-level factors that affect individuals’ financial behaviour under economic strain. The following sociodemographic and economic factors that predict financial behaviour were analysed: age group, year of data gathering, and attitudes towards consumption (economical, deprived, and hedonistic). Subjective financial situations and demographic characteristics were controlled for. Finnish time series data that consisted of five cross-sectional nationally representative surveys were used (n = 10 043). The analyses revealed four types of financial behaviour: cutting expenses, borrowing, increasing income, and gambling. Young adults aged…

Nowy i pewny sposób ochronienia słomianych dachów i budowli drewnianych od poźarów

1822

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…

On the influence of gravitational and centrifugal buoyancy on laminar flow and heat transfer in curved pipes and coils

2015

Abstract The effects of gravitational and centrifugal buoyancy on laminar flow and heat transfer in curved and helical pipes were investigated by numerical simulation. Six dimensionless numbers characterizing the problem were identified, and an analysis was conducted on the possible combinations of signs of the gravitational and centrifugal buoyancy effects. Two distinct Richardson numbers were introduced in order to quantify the importance of the two types of buoyancy, and it was shown that, in the case of heating from the wall, a maximum realizable value of the centrifugal Richardson number exists which is a linear function of the curvature δ (ratio of pipe radius a to curvature radius c)…

Route to chaos in the weakly stratified Kolmogorov flow

2019

We consider a two-dimensional fluid exposed to Kolmogorov’s forcing cos(ny) and heated from above. The stabilizing effects of temperature are taken into account using the Boussinesq approximation. The fluid with no temperature stratification has been widely studied and, although relying on strong simplifications, it is considered an important tool for the theoretical and experimental study of transition to turbulence. In this paper, we are interested in the set of transitions leading the temperature stratified fluid from the laminar solution [U∝cos(ny),0, T ∝ y] to more complex states until the onset of chaotic states. We will consider Reynolds numbers 0 < Re ≤ 30, while the Richardson numb…