Search results for "Standards"

Minorities in Ukraine in the Context of European Standards

2014

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).

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.

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…

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.

Isolation, purification, LC–MS/MS characterization and reactive oxygen species induced by fumonisin B1 in VERO cells

2010

Fumonisins are mycotoxins produced by Fusarium verticillioides that commonly contaminate maize and maize products. The present work shows the results of a comparative study of three different fermentation's techniques (solid and liquid medium of corn and a solid agarized medium) for the production of fumonisins B-1, B-2 and B-3 with strains of F. verticillioides. The solid medium of corn was the most effective in the production of fumonisins, being Fumonisin B-1 the one produced with higher concentration, so the extract obtained by solid fermentation process was used for FB1 purification. Fumonisins characterization and quantification were performed with reversed-phase high-performance liqu…

Opening the black box of accounting for Greenhouse Gas Emissions: The different views of institutional bodies and firms

2018

Abstract This paper highlights the current accounting approaches to greenhouse gas (GHG) emissions. In particular, it explores and critically discusses the treatment of emission rights (ER) under carbon trading schemes from two distinct angles. On the one hand, it reviews the domestic solutions adopted by accounting bodies and, on the other, it examines current practices followed by firms in the European Energy Exchange (EEX). Regarding the former group, there are substantial differences, which would suggest some potential difficulties in finding a common solution for the future. Not surprisingly, there is still a diversity of approaches with regard to how firms report ER. Although the most…

Hepatobiliary phase hypointensity predicts progression to hepatocellular carcinoma for intermediate-high risk observations, but not time to progressi…

2020

Purpose: To determine whether hepatobiliary phase hypointensity, enhancing “capsule” and size provide prognostic information regarding the risk of progression to hepatocellular carcinoma (HCC), as well as the time to progression, of intermediate to high risk observations ≥ 10 mm with arterial phase hyperenhancement (APHE). Method: This retrospective dual-institution study included 160 LR-3 and 26 LR-4 observations measuring more than 10 mm and having APHE in 136 patients (mean age [SD], 57 [11] years old). A composite reference standard of pathologic analysis and imaging follow-up was used. The prognostic performance of hepatobiliary phase hypointensity, enhancing “capsule” and size (cut-of…