Search results for "STANDARD"

Positioning Europe for the EPITRANSCRIPTOMICS challenge

2018

WOS: 000444092300018 PubMed ID: 29671387 The genetic alphabet consists of the four letters: C, A, G, and T in DNA and C,A,G, and U in RNA. Triplets of these four letters jointly encode 20 different amino acids out of which proteins of all organisms are built. This system is universal and is found in all kingdoms of life. However, bases in DNA and RNA can be chemically modified. In DNA, around 10 different modifications are known, and those have been studied intensively over the past 20years. Scientific studies on DNA modifications and proteins that recognize them gave rise to the large field of epigenetic and epigenomic research. The outcome of this intense research field is the discovery t…

Time estimation and aging: a comparison between young and elderly adults.

2001

Studies about effects of aging on the estimation of short temporal intervals are not conclusive. The aim of the present research was to evaluate age-related differences in the reproduction of a short interval (10 s) using a computerized method. The sample comprised thirteen young adults ( M = 26.15 years) and twelve elderly adults ( M = 79.1 years). Three parameters of time estimation were measured: estimated time, absolute error, and standard deviation. Results showed that time estimates performed by elderly participants were shorter than those of younger ones, although there were no significant differences between the two age groups in the percentage of absolute errors or standard deviat…

The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies

2017

This paper analyses the effects on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence justifies analysing this issue from different perspectives. To this end, we use, for the first time in this context, Ahmed and Duellman’s methodology (J. Account. Econ., 2007). In its design, these authors consider the impact of growth options and other future incomes, controlling for the idiosyncratic factors that the literature has found to condition this type of conservatism. Additionally, beyond the pooled regression techniques usually used, we use econome…

European consensus on grading bone marrow fibrosis and assessment of cellularity.

2005

Quantification of characteristic bone marrow biopsy features includes basic parameters such as cellularity and fiber content. These are important to assess the dynamics of disease processes with a significant impact on risk stratification, survival patterns and, especially, therapy-related changes. A panel of experienced European pathologists and a foreign expert evaluated, at a multi-headed microscope, a large number of representative slides of trephine biopsies from patients with myelofibrosis in an attempt to reach a consensus on how to grade cellularity and fibrosis. This included a critical evaluation of previously described scoring systems. During the microscopic analysis and subseque…

Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

2012

The global financial crisis has accelerated the need for standard-setters to demonstrate that they understand the effects of the accounting standards they are setting. Within a European context, the endorsement process and the ultimate adoption of new and amended International Financial Reporting Standards into European Union law demand that there is evidence to support the assertion that such standards will improve financial reporting. Our analysis is anchored in the ideology theory of regulation which provides a compelling case for effect analysis to underpin the standard-setting process. For that process to work effectively, a number of key actors need to engage in the process. According…

Minorities in Ukraine in the Context of European Standards

2014

Mothers’ non-standard working and childcare-related challenges : A comparison between lone and coupled mothers

2016

Purpose – The purpose of this paper is to particularly focus on lone-mother families, comparing the childcare-related challenges experienced by working lone mothers and coupled mothers in three European countries in the context of a 24/7 economy and non-standard working hours (e.g. evening, night and weekend work). Design/methodology/approach – This study utilises survey data from Finnish, Dutch and British working mothers (n=1,106) collected as part of the “Families 24/7” research project. Multivariate regression analysis is used to analyse the associations between childcare-related challenges, maternal non-standard working, lone motherhood and country of residence. Findings – The results…

Exchange Rate Volatility in the Balkans and Eastern Europe: Implications for International Investments

2016

Our paper’s objective is to study the volatility of exchange rates from the region that have not yet adopted the Euro and are not members of the Exchange Rate Mechanism II by considering the exchange rate regime and the implications of currency volatility for foreign capital flows. We model exchange rate volatility by using standard deviations of daily logarithmic changes in the exchange rates, rolling standard deviations, Hodrick-Prescott filters to detect the trends in volatility and ARIMA models. We find that currency volatility remains a strong issue for these countries and that central banks have attempted to manage it, particularly after the global financial crisis. Spikes in monthly …

Probing Compositeness with the CMS eejj & eej Data

2016

Quark-lepton compositeness is a well-known beyond the Standard Model (SM) scenario with heavy exotic particles like leptoquarks (LQs) and leptogluons (LGs) etc. These particles can couple to leptons and jets simultaneously. In this letter, we use the recent CMS scalar LQ search data in the $eejj$ and $eej$ channels to probe this scenario. We recast the data in terms of a color octet partner of the SM electron (or a first generation spin-1/2 LG) that couples to an electron and a gluon via a dimension five operator suppressed by the quark-lepton compositeness scale ($\Lambda$). By combining different production processes of the color octet electron ($e_8$) at the LHC, we use the CMS 8TeV data…

Observation of e + e − → ηψ(2S) at center-of-mass energies from 4.236 to 4.600 GeV

2021

Journal of high energy physics 2021(10), 177 (2021). doi:10.1007/JHEP10(2021)177