Search results for "Standards"
showing 10 items of 394 documents
Accumulation of Tetradifon in an Algae ( Nannochloris oculata ) and the Cladoceran, Daphnia magna
1996
Precision luminosity measurements at LHCb
2014
Measuring cross-sections at the LHC requires the luminosity to be determined accurately at each centre-of-mass energy $\sqrt{s}$. In this paper results are reported from the luminosity calibrations carried out at the LHC interaction point 8 with the LHCb detector for $\sqrt{s}$ = 2.76, 7 and 8 TeV (proton-proton collisions) and for $\sqrt{s_{NN}}$ = 5 TeV (proton-lead collisions). Both the "van der Meer scan" and "beam-gas imaging" luminosity calibration methods were employed. It is observed that the beam density profile cannot always be described by a function that is factorizable in the two transverse coordinates. The introduction of a two-dimensional description of the beams improves sig…
Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators
2016
Abstract This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous lear…
Un análisis empírico del impacto de la regulación contable en el mercado de auditoría
2017
El objetivo de la presente tesis se centra en el estudio de la estructura del mercado de la auditoría así como en analizar el impacto económico que la regulación contable ejerce sobre determinados elementos del mercado de auditoría (honorarios y rentabilidad de las firmas de auditoría). A partir de la publicación del Reglamento europeo 1606/2002 se requirió a los grupos cotizados que formulasen sus estados financieros consolidados desde el 1 de enero de 2005, conforme a las Normas Internacionales de Información Financiera o NIIF. En España, la adaptación de las NIIF al resto de empresas, no se llevó a cabo hasta la aprobación del Nuevo Plan General Contable (NPGC) y del plan para pequeñas y…
Las revistas científico-técnicas españolas de ciencias de la actividad física y el deporte: adecuación a las normas ISO y grado de normalización
2004
Este artículo tiene por objeto conocer el grado de normalización y la adecuación de las revistas científico-técnicas españolas del campo de las Ciencias de la Actividad Física y el Deporte a diversos apartados clave de las normas ISO 8-1977 e ISO 215-1986. A partir de la observación directa de los fascículos, se han confeccionado dos índices para calcular el Grado General de Normalización (GGN) y el Grado Fundamental de Normalización (GFN). Los resultados indican que el ajuste de las publicaciones a la norma ISO 8-1977 es equivalente a la de otros campos españoles como el de Economía y el de Tecnología, mientras que es menor en la norma ISO 215-1986. La mayoría de las revistas presentan un …
Comparison between sodium dodecylsulphate and cetyltrimethylammonium bromide as mobile phases in the micellar liquid chromatography determination of …
2004
The retention behaviour of non-steroidal anti-inflammatory drugs (NSAIDs) using micellar mobile phases of sodium dodecylsulphate (SDS) is studied and compared with that observed with micellar mobile phases of cetyltrimethylammonium bromide (CTAB). A liquid chromatographic procedure for the determination of acemetacin, diclofenac, indomethacin, ketoprofen, naproxen and tolmetin in pharmaceutical preparations is described. The proposed system uses a Kromasil C18 analytical column and a solution of 0.15 M SDS at pH 3 with 10% 1-propanol as mobile phase. Under these conditions, the studied NSAIDs elute between 6 and 10 min at a 1 mL min(-1) flow rate. Limits of detection (LOD) are lower than 0.…
Autoantibody detection using indirect immunofluorescence on HEp-2 cells
2009
The detection of autoantibodies is an important element in the diagnosis and monitoring of disease progression in patients with autoimmune diseases. In laboratory diagnostic tests for connective tissue and autoimmune liver diseases, indirect immunofluorescence on HEp-2 cells plays a central role in a multistage diagnostic process. Despite the high quality of diagnostics, findings at different laboratories can differ considerably due to a lack of standardization, as well as subjective factors. The present paper formulates recommendations for the standardized processing and interpretation of the HEp-2 cell test for the detection of non-organ-specific (especially antinuclear) antibodies. It pr…
How Trade Unions Increase Welfare
2010
Historically, worker movements have played a crucial role in making workplaces safer. Firms traditionally oppose better health standards. According to our interpretation, workplace safety is costly for firms but increases the average health of workers and thereby the aggregate labour supply. A laissez faire approach in which firms set safety standards is suboptimal as workers are not fully informed of health risks associated with jobs. Safety standards set by better informed trade unions are output and welfare increasing.
Student voice in learning assessment: a pathway not yet developed at university
2012
During 2009/2010, the current research was conducted with the aim of analysing student and teaching staff on regarding student participation in assessment. A content analysis of 76 subject outlines was carried out, and then 40 member of the teaching staff and 614 university students were surveyed. The results of the content analysis prove there is a shortage of information about and programming for student participation in assessment. Durante el curso 2009/2010 se llevó a cabo esta investigación con el objetivo de analizar la opinión y perspectiva que profesores y estudiantes universitarios tienen sobre la participación de estos últimos en el proceso de evaluación. Se realizó un análisis de…
Relating examinations to the Common European Framework: a manual
2005
This article deals with the linking of examinations to the Common European Framework of Reference (CEFR). Following the rapid adoption of the CEFR by the Council of Europe and the European Union as well as many national and local actors, there have been calls for guidance on how examinations could be made more transparent by means of the CEFR, especially by using its calibrated scales as a tool. The Council of Europe has recently produced a preliminary pilot Manual, which presents a procedure for doing this. The article describes the political and educational context of this work and presents the main procedures proposed in the Manual. Since the Manual is a preliminary document for discuss…