Search results for "STANDARD"
showing 10 items of 3299 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…
Computational Screening of Doped Graphene Electrodes for Alkaline CO2 Reduction
2020
The electrocatalytic CO<sub>2</sub> reduction reaction (CO<sub>2</sub>RR) is considered as one of the most promising approaches to synthesizing carbonaceous fuels and chemicals without utilizing fossil resources. However, current technologies are still in the early phase focusing primarily on identifying optimal electrode materials and reaction conditions. Doped graphene-based materials are among the best CO<sub>2</sub>RR electrocatalysts and in the present work we have performed a computational screening study to identify suitable graphene catalysts for CO<sub>2</sub>RR to CO under alkaline conditions. Several types of modified-graphene frame…
Integrating Computational Linguistic Analysis of Multilingual Learning Data and Educational Measurement Approaches to Explore Learning in Higher Educ…
2017
This chapter develops a computational linguistic model for analyzing and comparing multilingual data as well as its application to a large body of standardized assessment data from higher education. The approach employs both an automatic and a manual annotation of the data on several linguistic layers (including parts of speech, text structure and content). Quantitative features of the textual data are explored that are related to both the students’ (domain-specific knowledge) test results and their level of academic experience. The respective analysis involves statistics of distance correlation, text categorization with respect to text types (questions and response options) as well as lang…
Entrepreneurial Decision-Making Logic Related to Software Development in Different Growth Phases of INVs
2019
Software-based innovations with global market-potential are the main product offering of digital-based International New Ventures, an emerging type of rapidly internationalizing firm. Despite increasing research attention on the internationalization phases of these firms, knowledge of how the characteristics of the firm’s software offerings change over time remains scarce. In this paper, we analyze how standardization, customization and localization evolve through the growth and commitment of International New Ventures in foreign markets. Specifically, we posit that an entrepreneurial decision-making logic based on a logic of effectuation or causation acts as a trigger mechanism for specifi…
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…
Dynamical zero in ν¯e–e− scattering and the neutrino magnetic moment
2005
Abstract The Standard Model differential cross section for ν ¯ e – e − elastic scattering vanishes exactly, at lowest order, for forward electrons and incident ν ¯ e energy close to the rest energy of the electron. This dynamical zero is not induced by a fundamental symmetry of the Lagrangian but by a destructive interference between the left- and right-handed chiral couplings of the electron in the charged and neutral current amplitudes. We show that lowest-order analyses based on this favorable kinematic configuration are only mildly affected by the inclusion of the O ( α ) radiative corrections in the ν ¯ e – e − differential cross section, thus providing an excellent opportunity for the…
Dynamical zeros in neutrino-electron elastic scattering at leading order
1994
We show the existence of dynamical zeros in the helicity amplitudes for neutrino-electron elastic scattering at lowest order in the standard theory. In particular, the $\lambda=1/2$ non-flip electron helicity amplitude in the electron antineutrino process vanishes for an incident neutrino energy $E_{\nu}=m_{e}/(4sin^{2}\theta_{W})$ and forward electrons (maximum recoil energy). The rest of helicity amplitudes show kinematical zeros in this configuration and therefore the cross section vanishes. Prospects to search for neutrino magnetic moment are discussed.
Electrolyses model development for metal/electrolyte interface: Testing with microrespiration sensors
2011
Abstract Initial process of electrolysis is investigated using platinum and tungsten wires as hydrogen electrodes and inductive kickback voltage peak based power unit. Microelectrodes are used to determine concentrations of dissolved hydrogen and pH close to wire electrodes. It is observed that concentration of dissolved hydrogen increases faster on tungsten electrode as on platinum. Authors explain this fact with differences of hydrogen evolution reaction on both materials – inductive kickback voltage peak power unit is supplying very short voltage pulses with limited energy what is enough only for hydrogen adsorption on platinum electrode, but is sufficient for full hydrogen evolution rea…
HEAT: High accuracy extrapolated ab initio thermochemistry.
2004
A theoretical model chemistry designed to achieve high accuracy for enthalpies of formation of atoms and small molecules is described. This approach is entirely independent of experimental data and contains no empirical scaling factors, and includes a treatment of electron correlation up to the full coupled-cluster singles, doubles, triples and quadruples approach. Energies are further augmented by anharmonic zero-point vibrational energies, a scalar relativistic correction, first-order spin-orbit coupling, and the diagonal Born-Oppenheimer correction. The accuracy of the approach is assessed by several means. Enthalpies of formation (at 0 K) calculated for a test suite of 31 atoms and mole…