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International Standards (international + standards)
Selected AbstractsCulture Matters: How Our Culture Affects the Audit,ACCOUNTING PERSPECTIVES, Issue 3 2010PHILIP COWPERTHWAITE audit; culture; normes internationales Abstract If the influence of national cultures on the implementation of global standards is not taken into account, the result will be inconsistent implementation at best and outright failure at worst. The experiences in fields such as medicine, peacekeeping, aviation, and environmental protection offer insight into possible difficulties with the implementation, beginning in 2010, of International Standards on Auditing (ISAs) by members of the International Federation of Accountants. Some countries may have difficulty with implementation because of the differences between their cultural assumptions and those embodied in the standards to be adopted. It is too soon to know if and where that will happen, especially because the data on first experiences will not begin to be available until 2013. However, cultural-comparison data can be used to foresee which countries may have difficulty with implementation. But if unintended consequences do become evident, it will be important not to assume that the standards and the standard-setting process are defective; it is more likely that practitioners will need help in interpreting the ISAs in light of their local culture. A useful first step would be for standard-setting bodies to identify explicitly the cultural assumptions inherent in the standards they produce. The standard setters can then give that information to those responsible for standards implementation at the practitioner level to help promote consistent application of the standards globally. Question de culture : en quoi la culture influe sur l'audit Résumé Si l'on ne tient pas compte de l'influence des cultures nationales sur la mise en ,uvre de normes internationales, les résultatsde l'exercice seront incohérents, au mieux, ouse solderont par un échec pur et simple, au pire. Les expériences dans des domaines comme la médecine, le maintien de la paix, l'aviation et la protection de l'environnement nous livrent des indications quant aux problèmes que pourrait présenter la conversion, à compter de 2010, aux normes internationales d'audit et de certification établies par les membres de l'International Federation of Accountants (IFAC). Certains pays pourraient éprouver de la difficultéà instaurer ces normes en raison des différences entre leurs a priori culturels et ceux que véhiculent les normes devant être adoptées. Il est trop tôt pour dire si ces difficultés se manifesteront et à quel moment, notamment du fait que les données relatives aux premières expériences ne seront accessibles qu'à compter de 2013. Toutefois, des donnéesculturelles comparatives peuvent être utilisées pour prévoir quels pays risquent defaire face à des embûches dans la mise en ,uvre de ces normes. Toutefois, s'il émergedu processus des conséquences non souhaitées évidentes, il importera de ne pas en conclure que les normes et les processus de normalisation sont défectueux, mais plutôt que les professionnels en exerciceont besoin d'assistance pour interpréter les normes internationales à la lumière de leur culture nationale. Les organismes de normalisation pourraient faire un premier pas dans ce sens en définissant explicitement les a priori culturels inhérents aux normes qu'ils produisent. Les normalisateurs pourraient ensuite communiquer cette information aux responsables de la mise en ,uvre des normes chez lesprofessionnels en exercice et contribuer ainsi à promouvoir la cohérence dans l'application des normes à l'échelle mondiale. [source] Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAPJOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 1 2003Martin Glaum This research examines compliance with both International Accounting Standards (IAS) and United States Generally Accepted Accounting Principles (US GAAP) for companies listed on Germany's New Market. Based on a sample of 100 firms that apply IAS and 100 that apply US GAAP, we investigate the extent to which companies comply with IAS and US GAAP disclosure requirements in their year,2000 financial statements. Compliance levels range from 100% to 41.6%, with an average of 83.7%. The average compliance level is significantly lower for companies that apply IAS as compared to companies applying US GAAP. This study provides the first systematic evidence regarding the enforcement of US GAAP outside the US, and accordingly not subject to Securities Exchange Commission (SEC) review. The results unveil a considerable extent of non,compliance. The overall level of compliance with IAS and US GAAP disclosures is positively related to firms being audited by Big 5 auditing firms and to cross,listings on US exchanges. Compliance is also associated with references to the use of International Standards of Auditing (ISA) or US GAAS in the audit opinion. The findings add to the growing concerns regarding the lack of effective supervision in the German capital market. [source] The United Kingdom's Experience of Providing Health Care for Refugees: Time for International Standards?JOURNAL OF TRAVEL MEDICINE, Issue 2 2003Sally Hargreaves No abstract is available for this article. [source] ,Going out': the growth of Chinese foreign direct investment in Southeast Asia and its implications for corporate social responsibilityCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 3 2005Stephen Frost Abstract Analysts have finally started to pay increasing attention to the rapidly rising levels of Chinese investment abroad. Deals such as Lenovo's purchase of IBM's PC production arm have sparked interest in a quiet revolution. The story now is not just about the flow of foreign investment in China, but also of the flow of China's investment into other countries. However, most interest so far has concentrated on big ticket investments in the West and the consequences for European and particularly US geopolitical interests. Of less concern thus far have been the implications of Chinese investment on corporate social responsibility. This paper is a preliminary assessment of the potential implications of Chinese investments: in particular, the effect on sanctions designed to improve human rights (with specific reference to Myanmar), and whether pressure can be maintained on foreign investors to comply with international standards and norms in the face of Chinese investment. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment. [source] CPA assessment , the regional assessors' experienceCYTOPATHOLOGY, Issue 2007G. Guthrie With the introduction in January 2006 of the new posts of Regional Assessors, the process and focus of CPA assessment changed to reflect the inclusion in the current standards of Quality Management systems and processes. Regional Assessors, trained in Quality Management Systems and their assessment against international standards, now form a vital part of the CPA assessment teams, looking specifically at this aspect of laboratory service provision. Their role in the new assessment process will be explained. The presentation will cover differences and similarities in the nature and number of non-compliances experienced since April 2006 when the new format of assessment was introduced. It will also look at a new format of timetable for assessment visits and explain the benefits of good two-way communication between all parties involved in the process - the laboratory, the assessors, particularly the Regional Assessor assigned to that site, and CPA Office staff. Understanding what is required by the standards, particularly in terms of evidential material, their interpretation and their classification of status , Critical, Non-Critical or Observation - is an aspect of assessment which is often not well understood. The presentation will seek to clarify these issues. The successful and timely clearance by laboratories of any non-compliances raised during the visits is vital to the achievement of accredited status and the presentation will give guidance as to how this is best achieved. The current standards, based on the international ISO 15189 standards, are considerably more challenging than the old ones. There is now a significant emphasis on Quality Management and its understanding, ethos and implementation within the laboratory, a key element which underpins all aspects of a laboratory's service. The achievement of accredited status assures our users of,the type of client and patient focused service expected of a modern laboratory. [source] Glucose intolerance and associated factors in Mongolia: results of a national surveyDIABETIC MEDICINE, Issue 6 2002J. Suvd Abstract Aims Prevalence of glucose intolerance,diabetes and impaired glucose tolerance (IGT),and of related conditions such as obesity and hypertension, was studied in six population samples in Mongolia in 1999. Methods Diagnosis of glucose intolerance was made on the basis of 2-h blood glucose concentration, according to criteria recommended by the latest report of a WHO Expert Group. Results Crude prevalence of diabetes was 2.9% (2.6% in men and 3.2% in women). Prevalence of IGT was 10.2% (9.3% in men and 10.8% in women). Age standardization to the standard world population of Segi resulted in a total sample prevalence of 3.1% for diabetes and 9.2% for IGT. Prevalence of abnormal glucose tolerance differed according to district of residence. Approximately one-third of the subjects with diabetes were diagnosed prior to the survey. Of those who were diagnosed previously, approximately one-half were not under any form of treatment. Subjects with abnormal glucose tolerance were older, more obese and had higher blood pressure and prevalence of hypertension than those with normoglycaemia. One-half of men and almost one-half of women were hypertensive. Three-quarters of the diabetic subjects were hypertensive. One-third of all subjects were centrally obese. Considering the conditions of principal interest,glucose intolerance, hypertension and obesity,one-half of all subjects demonstrated one or more of these conditions. Central obesity was the most common condition, followed by hypertension and then glucose intolerance. Central obesity and hypertension was the most common combination (17% of all subjects) and 4% exhibited all three conditions. Conclusions Non-communicable diseases are already a threat to public health in Mongolia. Although the prevalence of diabetes is not high by international standards, the relatively high prevalence of IGT suggests that the situation may deteriorate in the future in the absence of concerted action to prevent and control diabetes and related conditions. [source] Restoring sanitation services after an earthquake: field experience in Bam, IranDISASTERS, Issue 3 2005Jean-François Pinera Abstract A powerful earthquake hit the city of Bam in southeast Iran on 26 December 2003. In its aftermath, a number of international relief agencies, including Oxfam, assisted in providing emergency sanitation services. Oxfam's programme consisted of constructing and repairing toilets and showers in villages located outside of the city. In contrast with other organisations, Oxfam opted for brickwork structures, using local materials and human resources rather than prefabricated cubicles. The choice illustrates the dilemmas faced by agencies involved in emergency sanitation: responding to needs in a manner consistent with international standards and offering assistance in a timely fashion while involving beneficiaries. Following a preliminary survey, Oxfam concluded that the provision of showers and latrines, in addition to utilisation of local materials and human resources, was essential for ensuring well-being, empowerment and dignity among members of the affected population, thereby maximising the benefits. [source] BANKING SPREADS IN LATIN AMERICAECONOMIC INQUIRY, Issue 4 2009R. GASTON GELOS Intermediation spreads in Latin America are high by international standards. This paper examines the determinants of bank interest margins in that region using bank- and country-level data from 85 countries, including 14 Latin American economies. The results suggest that Latin America has higher interest rates, less efficient banks, and larger reserve requirements than other regions and that these factors have a significant impact on spreads. However, Latin American countries do not differ markedly from their peers in other aspects that are found important in determining the cost of financial intermediation, such as inflation and bank profit taxation. (JEL E43, E44, G21, O54) [source] Raw materials: the importance of quality and safety.FLAVOUR AND FRAGRANCE JOURNAL, Issue 5 2010A review. Abstract Aromatic plants and spices are used throughout the world for flavouring food and beverages, as well as for food supplements, novel foods and as a source of essential oils and aromatic extracts. The non-availability or inadequacy of standards for checking and assuring the quality of aromatic plants and spices is one of the main problems that arise for industry when using such raw materials. As many aromatic plants are harvested from the wild, standardization to assure their quality is important for their safe and effective utilization in food and beverage industries. On the other hand, there are numerous parameters that influence the chemical composition of plants, which play an important role in the final quality of the product and possibly in any risk arising to the consumer. Also, from a safety point of view, aromatic plants and spices should be free of undeclared contaminants and adulterants, such as toxic botanicals, pathogenic microorganisms and excessive levels of microbial toxins, pesticides or fumigation agents. We focus on these aspects and examine ways to assure their appropriate utilization from the quality and safety standpoint. The regulatory situation of medicinal and aromatic plants (MAPs) is very complicated; several differences in standards and regulations between countries can be found, a situation that can result in more health risks arising for consumers. To clarify some of the existing problems, the major regulations of the USA and the European Union (EU) and the borderlines between food supplements and medicines and other international standards, are briefly described and discussed. Copyright © 2010 John Wiley & Sons, Ltd. [source] Records of Bursaphelenchus spp. intercepted in imported packaging wood at Ningbo, ChinaFOREST PATHOLOGY, Issue 5 2006J. Gu Summary From January 2003 to June 2005, samples from 3416 batches of wooden packaging material were inspected for the presence of nematodes in the Ningbo Entry,Exit Inspection and Quarantine Bureau, China. Bursaphelenchus spp. were detected in 202 batches from 25 different countries. The following species were identified on the basis of their morphology and their intergenic transcribed spacer-restriction fragment length polymorphism (ITS-RFLP) patterns: B. xylophilus, B. fungivorus, B. rainulfi, B. hylobianum, B. thailandae, B. mucronatus, B. aberrans, B. lini, B. singaporensis, B. doui, B. conicaudatus, B. vallesianus, B. pinasteri, B. hofmanni and B. arthuri. The most frequently found species were B. mucronatus (57 batches), B. xylophilus (40 batches), B. fungivorus (21 batches), B. rainulfi (19 batches) and B. thailandae (nine batches). The pine wood nematode B. xylophilus was not only found in packaging wood imported from areas where it is known to occur (i.e. The United States of America, Japan, Korea, Hong Kong and Taiwan), but also from countries considered to be free of this dangerous pest (i.e. Brazil, Thailand, Belgium, The Netherlands, Italy and Spain). The occurrence of B. xylophilus in packaging wood from countries regarded as being free of the nematode can most likely be explained by the global circulation of wooden packaging material among infested and non-infested countries. Our findings emphasize the need to fully implement international standards on phytosanitary treatment of packaging wood, in order to prevent further spread of the pine wood nematode, and the need for careful re-examination of the current heat treatment measures. Résumé De Janvier 2003 à Juin 2005, des échantillons de 3416 lots de matériel d'emballage en bois ont été inspectés pour rechercher la présence de nématodes au bureau de quarantaine de Ningbo, en Chine. Des Bursaphelenchus spp. ont été détectés dans 202 lots en provenance de 25 pays différents. Les espèces suivantes ont été identifiées sur la base de leur morphologie et des profils de restriction de l'ITS: B. xylophilus, B. fungivorus, B. rainulfi, B. hylobianum, B. thailandae, B. mucronatus, B. aberrans, B. lini, B. singaporensis, B. doui, B. conicaudatus, B. vallesianus, B. pinasteri, B. hofmanni, et B. arthuri. Les espèces les plus fréquemment trouvées sont B. mucronatus (57 lots), B. xylophilus (40 lots), B. fungivorus (21 lots), B. rainulfi (19 lots) et B. thailandae (9 lots). Le nématode du pin, B. xylophilus, a été trouvé dans du bois d'emballage en provenance non seulement de zones où sa présence est connue (Etats-Unis, Japon, République de Corée, Hongkong et Taïwan) mais aussi de pays considérés comme indemnes de ce redoutable pathogène (Brésil, Thaïlande, Belgique, Pays-Bas, Italie et Espagne). La présence de B. xylophilus dans du bois d'emballage de pays considérés comme indemnes s'explique probablement par la circulation généralisée de matériel d'emballage en bois entre pays infestés ou non. Nos résultats soulignent la nécessité d'appliquer pleinement les normes de traitement phytosanitaire du bois d'emballage, afin d'éviter une plus grande dissémination du nématode du pin, et de réexaminer de façon approfondie les mesures actuelles de traitement thermique. Zusammenfassung Von Januar 2003 bis Juni 2005 wurde im Quarantäne-Inspektionsbüro in Ningbo, China, das Verpackungsholz von 3416 Sendungen nematologisch untersucht. Bursaphelenchus spp. wurden in 202 Sendungen aus 25 verschiedenen Ländern festgestellt. Folgende Arten wurden morphologisch und mit Hilfe der ITS-RFLP-Methode identifiziert: B. xylophilus, B. fungivorus, B. rainulfi, B. hylobianum, B. thailandae, B. mucronatus, B. aberrans, B. lini, B. singaporensis, B. doui, B. conicaudatus, B. vallesianus, B. pinasteri, B. hofmanni, und B. arthuri. Die am häufigsten gefundenen Arten waren B. mucronatus (57 mal), B. xylophilus (40), B. fungivorus (21), B. rainulfi (19) and B. thailandae (9). Der Quarantäneschädling B. xylophilus wurde nicht nur in Verpackungsholz aus Gebieten mit bekannter Verbreitung des Nematoden (USA, Japan, Republik Korea, Hongkong, Taiwan) gefunden, sondern auch aus Ländern, die als frei vom Kiefernholznematoden gelten (Brasilien, Belgien, Niederlande, Italien, Spanien). Die Feststellung von B. xylophilus in Verpackungsholz aus Nichtbefallsländern kann nur durch Zirkulation des Verpackungsholzes zwischen Befalls- und Nichtbefallsländern erklärt werden. Der mittlere prozentuale Anteil der jegliche Nematoden enthaltenden Packholzproben lag im Zeitraum von Januar 2000 bis August 2005 bei 21,3 %; eine klare Tendenz zur Zu- oder Abnahme war während dieser Jahre nicht erkennbar. Die Befunde unterstreichen die Notwendigkeit der strikten Anwendung international erarbeiteter Standards der phytosanitären Behandlung von Verpackungsholz zur Verhinderung der Verschleppung des Kiefernholznematoden und der Überprüfung der Wirksamkeit der zur Zeit angewandten Maßnahmen. [source] Smoothing Mechanisms in Defined Benefit Pension Accounting Standards: A Simulation Study,ACCOUNTING PERSPECTIVES, Issue 2 2009Cameron Morrill ABSTRACT The accounting for defined benefit (DB) pension plans is complex and varies significantly across jurisdictions despite recent international convergence efforts. Pension costs are significant, and many worry that unfavorable accounting treatment could lead companies to terminate DB plans, a result that would have important social implications. A key difference in accounting standards relates to whether and how the effects of fluctuations in market and demographic variables on reported pension cost are "smoothed". Critics argue that smoothing mechanisms lead to incomprehensible accounting information and induce managers to make dysfunctional decisions. Furthermore, the effectiveness of these mechanisms may vary. We use simulated data to test the volatility, representational faithfulness, and predictive ability of pension accounting numbers under Canadian, British, and international standards (IFRS). We find that smoothed pension expense is less volatile, more predictive of future expense, and more closely associated with contemporaneous funding than is "unsmoothed" pension expense. The corridor method and market-related value approaches allowed under Canadian GAAP have virtually no smoothing effect incremental to the amortization of actuarial gains and losses. The pension accrual or deferred asset is highly correlated with the pension plan deficit/surplus. Our findings complement existing, primarily archival, pension accounting research and could provide guidance to standard-setters. [source] Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards,/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATIONACCOUNTING PERSPECTIVES, Issue 1 2008Kathryn Bewley ABSTRACT This paper provides a descriptive analysis of the differences between existing Canadian accounting and auditing standards and the corresponding international standards that Canadian standard-setters have decided to converge them with, at the time of the decisions to converge. The descriptive analysis is based on two reconciliation documents published by the standard-setting boards of the Canadian Institute of Chartered Accountants. The main contributions of the paper are to outline and analyze the differences systematically in the context of prior research on financial reporting regulation and the impact of internationalization of accounting and auditing standards, and to identify key areas of difference that are likely to have the greatest impact on preparers, auditors, and users of Canadian financial statements. The results do not indicate that Canada is moving to a significantly more or less restrictive accounting measurement regime, but it appears that there will be greater disclosure detail required under international accounting standards than under existing Canadian standards. The key accounting difference relates to appraisal values for tangible and intangible assets that are permitted in international standards but not currently in their Canadian counterparts. The findings for auditing standards suggest that international and Canadian auditing standards impose a similar set of requirements on the audit function, and provide a similar degree of detailed application guidance. Differences in standards for the auditor's report and for management's written representations to the auditor are the most significant changes for audit practice in Canada. RÉSUMÉ L'auteure présente une analyse descriptive des éléments qui différencient les normes canadiennes de comptabilité et de vérification existantes et les normes internationales correspondantes vers lesquelles les normes canadiennes devraient converger, selon la position adoptée par les normalisateurs canadiens au moment de trancher la question. L'analyse descriptive se fonde sur deux documents de conciliation publiés par les conseils de normalisation de l'Institut Canadien des Comptables Agréés. Le principal apport de la présente étude est double: elle propose une description et une analyse systématiques des différences entre les normes dans le contexte des recherches précédentes sur la réglementation de l'information financière et l'incidence de l'internationalisation des normes de comptabilité et de vérification, et elle recense les principales sphères dans lesquelles les normes présentent des différences susceptibles d'avoir les conséquences les plus importantes pour les auteurs de l'information, les vérificateurs et les utilisateurs des états financiers canadiens. Selon les résultats de l'étude, le régime de mesure comptable vers lequel s'oriente le Canada ne présente pas un caractère qui serait plus ou moins restrictif, mais tout indique que les exigences en ce qui a trait au détail de l'information à fournir seront plus grandes sous le régime des normes comptables internationales que sous celui des normes canadiennes existantes. La principale différence relevée au chapitre de la comptabilité se rapporte aux valeurs d'expertise des actifs corporels et incorporels qui sont permises dans les normes internationales mais ne le sont pas dans les normes canadiennes actuelles. Quant à la vérification, il semble que les normes internationales et canadiennes imposent à la fonction de vérification un ensemble d'exigences similaires et contiennent des directives d'application d'une précision analogue. Les différences dans les normes relatives au rapport du vérificateur et aux déclarations écrites de la direction sont les changements les plus importants pour l'exercice de la vérification au Canada. [source] China's new Enterprise Bankruptcy Law,A great leap forward, but just how far?INTERNATIONAL INSOLVENCY REVIEW, Issue 2 2010Emily Lee The closure of many small and medium enterprises (SMEs) following the global financial crisis of 2008 spurred the Chinese government to follow its international counterparts in issuing an economic stimulus package. While it was effective in preventing many financially distressed SMEs from failure by boosting demand for its businesses, in the long run, such SMEs should be rescued through a statutory regime, which affords them temporary protection from creditors and provides them an opportunity to restructure their businesses. In doing so, the premature liquidation of SMEs would be prevented and SMEs with viable businesses but in temporary financial difficulties would be given a chance to succeed again. Although China's new Enterprise Bankruptcy Law (EBL) has shortcomings, it improves upon its predecessor legislation and, since it is still at an infantile stage of development, is bound for further reform. Despite the EBL's success in bringing Chinese corporate bankruptcy laws in line with international standards, full compliance with the UNCITRAL Model Law on Cross-Border Insolvency and UNCITRAL Legislative Guide on Insolvency Law remains to be seen. In September 2008, the South China Morning Post newspaper reported that the number of (applications for) corporate reorganization and bankruptcy cases had dropped, "leading to widespread speculation there are problems in the law's practical application".1 This article examines the implementation of the EBL, critiques key aspects of the EBL and argues for a comprehensive assessment of the EBL and for bringing the EBL in full compliance with the international standards on cross-border insolvency. Copyright © 2010 John Wiley & Sons, Ltd. [source] China's new law on enterprise bankruptcy: a story with a happy end?INTERNATIONAL INSOLVENCY REVIEW, Issue 1 2007Article first published online: 13 MAR 200, Mike Falke The Chinese National People's Congress has recently promulgated a new law on enterprise bankruptcy, which will come into force in June 2007. For the first time, the law intends to cover generally both private and state-owned enterprises (SOEs). The law does widely comply with accepted international standards and provisions found in modern insolvency codes of other jurisdictions. However, it also contains several gaps, blurred provisions and legislative shortcomings, which have to be addressed promptly in order to assure a smooth implementation of the new law. Copyright © 2007 John Wiley & Sons, Ltd. [source] Establishment of the 1st World Health Organization international standards for human papillomavirus type 16 DNA and type 18 DNAINTERNATIONAL JOURNAL OF CANCER, Issue 12 2010Dianna E. Wilkinson Abstract A World Health Organization collaborative study was conducted to evaluate candidate international standards for human papillomavirus (HPV) Type 16 DNA (NIBSC code 06/202) and HPV Type 18 DNA (NIBSC code 06/206) for use in the amplification and detection steps of nucleic acid-based assays. The freeze-dried candidate international standards were prepared from bulk preparations of cloned plasmid containing full-length HPV-16 or HPV-18 genomic DNA. Nineteen laboratories from 13 countries participated in the study using a variety of commercial and in-house quantitative and qualitative assays. The data presented here indicate that, upon freeze-drying, there is no significant loss in potency for the candidate HPV-18 DNA and a slight loss in potency for the candidate HPV-16 DNA; although this is likely not scientifically relevant when assay precision is considered. In general, the individual laboratory mean estimates for each study sample were grouped ±,2 log10 around the theoretical HPV DNA concentration of the reconstituted ampoule (1 × 107 HPV genome equivalents/mL). The agreement between laboratories is improved when potencies are made relative to the candidate international standards, demonstrating their utility in harmonizing amplification and detection steps of HPV-16 and ,18 DNA assays. Degradation studies indicate that the candidate international standards are extremely stable and suitable for long-term use. Based on these findings, the candidate standards were established as the 1st WHO international standards for HPV-16 DNA and HPV-18 DNA, each with a potency of 5 × 106 international units (IU) per ampoule or 1 × 107 IU mL,1 when reconstituted as directed. [source] An analytical and experimental analysis of a very fast thermal transientINTERNATIONAL JOURNAL OF ENERGY RESEARCH, Issue 11 2001C. Aprea Abstract According to some international standards, some products, developed for use under heavy thermal conditions, have to be tested by subjecting them for a short time to a particular heating and cooling thermal stress to allow them an acceptable future operative life. It is possible to obtain these fast thermal gradients in confined environments, called climatic chambers where the air is heated by an electrical resistance and is cooled with a finned evaporator which is linked to a vapour compression system subjected to a particular control system of the refrigerating power. In particular, in this paper the air and object tested thermal transients are studied from an analytical and experimental point of view. The study of the mathematical model is realized assuming simplified hypotheses about the air, the object and the air cooled evaporator temperature. The most complex circumstances are related to a very fast temperature decrease because under this working condition the mathematical model is characterized by a nonlinear differential system. The nonlinear term is represented by the refrigerating power that varies in a definite range with the evaporator temperature according to a sinusoid trend. For this power a suitable analytical expression, derived by the control system performance and by the compressor characteristic, has been found. The analytical,experimental comparison during a cooling thermal stress of typical products subjected to international standard tests as the electronic boards, has been carried out showing acceptable results. The model presented is useful to foresee the climatic chamber performances in the presence of a specific refrigerating power trend; this is the start-point for the design of the vapour compression plant and its control system. Copyright © 2001 John Wiley & Sons, Ltd. [source] Globalisation, social policy and international standard-setting: the case of higher education credentialsINTERNATIONAL JOURNAL OF SOCIAL WELFARE, Issue 2 2000Graham Room Social policies are, to an increasing extent, shaped by international standards and regulations. This international standard-setting can be seen as an attempt to grapple with the challenges of globalisation. However, what is unclear is how far the pressures of globalisation and the processes of international standard-setting leave any scope for policy choice, whether at international, national or sub-national level. This paper focuses on the specific case of higher education. It argues that the development of international standards and the convergence of national standards must be understood by reference to the interests and strategies of various stake holders, including national governments, social elites and higher education institutions themselves. International markets and international standards are politically constructed and neither globalisation nor international standard-setting can be seen as inexorable and apolitical processes. [source] Human Rights of Migrants: Challenges of the New DecadeINTERNATIONAL MIGRATION, Issue 6 2001Patrick A. Taran This review summarizes main trends, issues, debates, actors and initiatives regarding recognition and extension of protection of the human rights of migrants. Its premise is that the rule of law and universal notions of human rights are essential foundations for democratic society and social peace. Evidence demonstrates that violations of migrants' human rights are so widespread and commonplace that they are a defining feature of international migration today. About 150 million persons live outside their countries; in many States, legal application of human rights norms to non-citizens is inadequate or seriously deficient, especially regarding irregular migrants. Extensive hostility against, abuse of and violence towards migrants and other non-nationals has become much more visible worldwide in recent years. Research, documentation and analysis of the character and extent of problems and of effective remedies remain minimal. Resistance to recognition of migrants' rights is bound up in exploitation of migrants in marginal, low status, inadequately regulated or illegal sectors of economic activity. Unauthorized migrants are often treated as a reserve of flexible labour, outside the protection of labour safety, health, minimum wage and other standards, and easily deportable. Evidence on globalization points to worsening migration pressures in many parts of the world. Processes integral to globalization have intensified disruptive effects of modernization and capitalist development, contributing to economic insecurity and displacement for many. Extension of principles in the Universal Declaration of Human Rights culminated in the 1990 International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families. With little attention, progress in ratifications was very slow until two years ago. A global campaign revived attention; entry into force is likely in 2001. Comparative analysis notes that ILO migrant worker Conventions have generally achieved objectives but States have resisted adoption of any standards on treatment of non-nationals. A counter-offensive against human rights as universal, indivisible and inalienable underlies resistance to extension of human rights protection to migrants. A parallel trend is deliberate association of migration and migrants with criminality. Trafficking has emerged as a global theme contextualizing migration in a framework of combatting organized crime and criminality, subordinating human rights protections to control and anti-crime measures. Intergovernmental cooperation on migration "management" is expanding rapidly, with functioning regional intergovernmental consultative processes in all regions, generally focused on strengthening inter-state cooperation in controlling and preventing irregular migration through improved border controls, information sharing, return agreements and other measures. Efforts to defend human rights of migrants and combat xenophobia remain fragmented, limited in impact and starved of resources. Nonetheless, NGOs in all regions provide orientation, services and assistance to migrants, public education and advocating respect for migrants rights and dignity. Several international initiatives now highlight migrant protection concerns, notably the UN Special Rapporteur on Human Rights of Migrants, the Global Campaign promoting the 1990 UN Convention, UN General Assembly proclamation of International Migrants Day, the 2001 World Conference Against Racism and Xenophobia, anti-discrimination activity by ILO, and training by IOM. Suggestions to governments emphasize the need to define comprehensive, coordinated migration policy and practice based on economic, social and development concerns rather than reactive control measures to ensure beneficial migration, social harmony, and dignified treatment of nationals and non-nationals. NGOs, businesses, trade unions, and religious groups are urged to advocate respect for international standards, professionalize services and capacities, take leadership in opposing xenophobic behaviour, and join international initiatives. Need for increased attention to migrants rights initiatives and inter-agency cooperation by international organizations is also noted. [source] Feminism, legal reform and women's empowerment in the Middle East and North AfricaINTERNATIONAL SOCIAL SCIENCE JOURNAL, Issue 191 2008Valentine M. Moghadam The issue of women's rights in the Middle East and North Africa (MENA) has gained prominence in research studies, policy debates and feminist activism. Area experts contend that for women to play a larger role in the economy and society is vital to the region's progress. But women in MENA still face gender discrimination that prevents them from reaching their potential, despite impressive gains in education and health. To varying degrees across MENA countries, discrimination against women is built into cultural attitudes, government policies and legal frameworks. The region's family laws codify discrimination against women and girls, placing them in a position subordinate to men in the family , a position that is then replicated in the economy and society. I briefly discuss recent trends in women's activism and family law reform in the MENA region, with a spotlight on Morocco, which adopted an entirely new family law in early 2004. The new Moroccan law drew on international standards and norms on women's and children's rights, the imperatives of national development and Islam's spirit of justice and equality. That a feminist campaign succeeded in altering family law in a MENA country, where laws are based on Sharia, or Islamic law, shows that effective coalitions can be built in MENA countries by linking social and economic development to women's rights. The Moroccan case demonstrates the links among research, activism and policy. [source] Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards,JCMS: JOURNAL OF COMMON MARKET STUDIES, Issue 2 2008IAN DEWING In 2002 the EU adopted the Regulation which required European listed companies to prepare their consolidated accounts in accordance with international accounting standards from 2005 onwards. A novel set of structures for the endorsement of international accounting standards for use in the EU was put in place. This article examines the first phase of endorsement of international accounting standards in the context of the novel endorsement structures. The article concludes that problems over the endorsement of IAS 39 Financial Instruments: Recognition and Measurement reveals a number of significant policy implications for the EU including the difficulty of forming a European view, the role of private actors in EU regulation, and the issue that international standards largely reflect Anglo-Saxon accounting practices rather than continental European practices. [source] Environmentally friendly mixed tannin/lignin wood resinsJOURNAL OF APPLIED POLYMER SCIENCE, Issue 1 2008Hong Lei Abstract We obtained lignin-based wood adhesives satisfying the requirements of relevant international standards for the manufacture of wood particleboard. These were based on two different low-molecular-mass lignins. These lignin-based wood adhesives did not use any formaldehyde in their formulation; formaldehyde was substituted with a nonvolatile nontoxic aldehyde, namely, glyoxal. The last formaldehyde present, contributed by a fortifying synthetic phenol,formaldehyde resin, was also eliminated by the substitution of the phenol,formaldehyde resin with a natural, vegetable polyflavonoid tannin extract to which no aldehyde was added. This substitution brought the total content of natural material up to 80 wt % of the total adhesive. The adhesives yielded good internal bond strength results of the panels, enough to pass relevant international standard specifications for interior-grade panels. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci, 2008 [source] Lignin-based polycondensation resins for wood adhesivesJOURNAL OF APPLIED POLYMER SCIENCE, Issue 3 2007N.-E. El Mansouri Abstract Lignin-based wood adhesives are obtained that satisfy the requirements of relevant international standards for the manufacture of exterior-grade wood particleboard. Formulations based on low molecular mass lignin and presenting an increase in the relative proportion of reactive points yield better results than the higher molecular mass lignin used in the past. These lignins allow a higher proportion of hydroxymethylation during preparation of methylolated lignins. These lignin-based adhesives also yield acceptable results at particleboard pressing times that are sufficiently low to be of industrial significance. Lignin-based wood adhesives, in which a nonvolatile nontoxic aldehyde (glyoxal) is substituted for formaldehyde in their preparation, are prepared and tested for application to wood panels such as particleboard. The adhesives yield good internal bond strength results for the panels, which are good enough to comfortably pass relevant international standard specifications for exterior-grade panels. The adhesives also show sufficient reactivity to yield panels in press times comparable to that of formaldehyde-based commercial adhesives. © 2006 Wiley Periodicals, Inc. J Appl Polym Sci 103: 1690,1699, 2007 [source] Economic analysis for clinical practice , the case of 31 national consensus guidelines in the NetherlandsJOURNAL OF EVALUATION IN CLINICAL PRACTICE, Issue 1 2007Louis W. Niessen MD Abstract Rationale, aims and objective, Evidence on the cost-effectiveness of health interventions in the development of practice guidelines has become of interest in many countries. Challenges are the quality of economic data, the use of cost-effectiveness criteria, and the consensus process. Our paper aims to assess the quality and use of economic information in the formulation of consensus guidelines in a Dutch pilot programme and to recommend improvements. Methods, ,Retrospective qualitative review of economic evaluations and formulated recommendations, using a checklist based on international standards. Results, The national programme to support the development of guidelines with economic analysis in multidisciplinary consensus groups run from 1998 to 2002. It has included 31 medical guidelines, addressing 23 conditions across seven International Classification of Diseases (ICD)-disease groups. Experts in health technology assessment have participated in the guidelines groups. Economic information in all guidelines varies by all criteria in the level of evidence used. Information on quality-adjusted life years gained is limited as is statistical analysis in most studies. Highest cost-effectiveness ratios reported are between ,20 000 and ,30 000. However, there is no uniformity in the definitions of acceptable cost-effectiveness ratios. Conclusions, Economic recommendations can be included in guidelines. Interaction between clinicians and health economists promotes a balance between medical and economic arguments. Among panellists there appears to be agreement on the level of the cost-effectiveness ratios that is acceptable. It is recommended that economic analysis is used to strengthen the evidence-base of guidelines. An evidence-grading system should include the quality of economic evaluation. Roles of policymakers and providers need to be defined. [source] ISO 14001 EMS standard registration decisions among Canadian organizationsAGRIBUSINESS : AN INTERNATIONAL JOURNAL, Issue 4 2003Emmanuel K. Yiridoe This study characterized the costs and benefits associated with adopting ISO 14001 environmental management system (EMS) standard, based on a survey of ISO 14001-registered organizations in Canada. Decision makers are contemplating whether it is necessary to register to one or more of the ISO and other international standards and, if so, which ones. Furthermore, an organization that has registered separate departments to different standards and contemplates integrating such standards across the different units may be interested in attributes of particular units that will facilitate integration. Discriminant analysis was conducted to characterize the factors that distinguish between organizations that adopted ISO 14001 alone (single standard), versus those that registered to ISO 14001 along with other quality, health, and safety standards (i.e., multiple standards). The most important factor that motivated adoption to ISO 14001 was to establish a positive environmental profile, thereby promoting goodwill and integrity. Internal factors tended to dominate the motivations for adopting ISO 14001, supporting the hypothesis that external benefits may not be fully realized due to market and policy failure. Internal costs associated with registration depended on the size of the organization and ranged, on average, from CND$17,000 (for organizations with less than 100 employees), to CND$42,000 (for organizations with more than 500 employees). External costs depended more on the type (i.e., sector of the Canadian economy) than on size of the organization. The most important variable that distinguished between Canadian organizations that adopted ISO 14001 alone versus those that adopted ISO 14001 and other standards was whether the organization had an international orientation, that is, those with more than 50% of services or exports to other countries. [EconLit citations: L150, L200, Q290]. © 2003 Wiley Periodicals, Inc. Agribusiness 19: 439,457, 2003. [source] Canadian Manager Perceptions of the US Exchange Listings: Recent EvidenceJOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2002Carol Olson Houston This study reports recent evidence of Canadian manager perceptions of the benefits and costs of listing in US markets, their attitudes toward listing in the US market, and their opinions regarding the importance of using alternative reporting and disclosure requirements, such as Canadian GAAP or international standards, in lieu of US GAAP for US listings. Manager perceptions of firms listing in the US ("listers") are compared to those of firms that have not listed in the US ("nonlisters") as well as to listers' perceptions collected prior to the implementation of the Multijurisdictional Disclosure System (MJDS). Our results do not unambiguously support expectations that implementation of the MJDS would result in cost savings for Canadian listers. We find strong similarities in the perceived benefits of listing as previously reported, but in a significantly higher proportion of our post,MJDS sample. Responses from listers and nonlisters reflect differences between the two populations. Listers appeared concerned with US GAAP reconciliations and disclosure requirements while non,listers are more concerned with the overall difficulty of listing, the costs of listing, and US litigation. Most strongly, however, nonlisters perceive it as unnecessary to list in the US market. Contrary to expectations, we find that US accounting disclosure and reporting requirements are not perceived to be barriers to US market entry for Canadian firms, but instead appear to be post,entry irritants. Finally, we also find evidence that perceptions of nonlisters differ between those firms that list on the Vancouver Stock Exchange and those that list on the Toronto Stock exchange. This suggests that future studies may require finer partitions than on a national basis. [source] Bridging the GAAP: the Changing Attitude of German Managers towards Anglo-American Accounting and Accounting HarmonizationJOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 1 2000Martin Glaum This paper presents and compares results from two empirical studies into the attitudes of financial executives of large German corporations towards a global harmonization of accounting principles and towards the adaptation of German accounting to Anglo-American Standards. The first of the studies was conducted in 1994, the second in late 1997, early 1998. A comparison of the results reveals that German managers' attitudes have changed profoundly over the course of only three years. In 1994, they objected to the view that German accounting is inferior to Anglo-American accounting; they had a negative attitude towards US accounting; and they were highly sceptical about adapting German accounting to Anglo-American accounting rules. Today, German managers openly concede that German financial accounts have a lower information value for investors and that the use of German accounting rules reduces the demand for German shares abroad. They are also more willing to accept far-reaching changes in the German accounting system. The survey shows that numerous large corporations have already adopted international standards, or are planning to do so in the near future. A further finding is that opinion among German managers and firms has shifted significantly towards accepting IAS rather than US-GAAP as the basis for the internationalization of German accounting. In fact, more than 80%of managers believe that five years from now the great majority of German firms will publish their consolidated financial accounts according to either IAS or US-GAAP. [source] A review of the terms agglomerate and aggregate with a recommendation for nomenclature used in powder and particle characterizationJOURNAL OF PHARMACEUTICAL SCIENCES, Issue 10 2002Gary Nichols Abstract The terms "agglomerate" and "aggregate" are widely used by powder technologists to describe assemblages of particles that are found in dry powders and powders in liquid suspensions. Each term has a specific meaning but, unfortunately, they are frequently interchanged at will and this has resulted in universal confusion. This confusion is perpetuated by conflicting definitions in national and international standards and this presents problems when describing powder properties or communicating results in reports and research papers. This paper reviews the current status of the definitions, with particular emphasis on their use in the pharmaceutical industry. It is proposed that just one term, agglomerate, should be used to describe an assemblage of particles in a powder and that the term aggregate should be confined to pre-nucleation structures. © 2002 Wiley-Liss Inc. and the American Pharmaceutical Association J Pharm Sci 91:2103,2109, 2002 [source] Association Between Quality of Cheap and Unrecorded Alcohol Products and Public Health Consequences in PolandALCOHOLISM, Issue 10 2009Dirk W. Lachenmeier Background:, The research aimed to study the quality of cheap alcohol products in Poland. These included unrecorded alcohols (i.e., home-produced or illegally imported), estimated to constitute more than 25% of total consumption and fruit wines. Methods:, A sample of alcohol products (n = 52) was collected from local markets and chemical analyses were conducted. The parameters studied were alcoholic strength, volatiles (methanol, acetaldehyde, and higher alcohols), ethyl carbamate, inorganic elements, and food additives including preservatives, colors, and sweeteners. The compositions of the beverages were then toxicologically evaluated using international standards. Results:, With the exception of 1 fortified wine, the unrecorded alcohols were home-produced fruit-derived spirits (moonshine) and spirits imported from other countries. We did not detect any nonbeverage surrogate alcohol. The unrecorded spirits contained, on average, 45% vol of alcohol. However, some products with considerably higher alcoholic strengths were found (up to 85% vol) with no labeling of the content on the bottles. These products may cause more pronounced detrimental health effects (e.g., liver cirrhosis, injuries, some forms of malignant neoplasms, alcohol use disorders, and cardiovascular disease) than will commercial beverages, especially as the consumer may be unaware of the alcohol content consumed. Fruit wines containing between 9.5 and 12.2% vol alcohol showed problems in terms of their additive content and their labeling (e.g., sulfites, sorbic acid, saccharin, and artificial colors) and should be subjected to stricter control. Regarding the other components investigated, the suspected human carcinogens, acetaldehyde and ethyl carbamate, were found at levels relevant to public health concerns. While acetaldehyde is a typical constituent of fermented beverages, ethyl carbamate was found only in home-produced unrecorded alcohols derived from stone fruits with levels significantly above international guidelines. Conclusions:, The contamination of unrecorded alcohols with ethyl carbamate should be analyzed in a larger sample that also should include legal alcoholic beverages. Furthermore, the impacts of unrecorded alcohol on the health of people with lower socioeconomic status should be studied in detail. Overall, given the extent of the alcohol-attributable disease burden in Poland, the highest priority should be given to the problem of ethanol and its very high content in unrecorded alcohol products. [source] Software Maintenance Maturity Model (SMmm): the software maintenance process modelJOURNAL OF SOFTWARE MAINTENANCE AND EVOLUTION: RESEARCH AND PRACTICE, Issue 3 2005Alain April Abstract We address the assessment and improvement of the software maintenance function by proposing a maturity model for daily software maintenance activities: the Software Maintenance Maturity Model (SMmm). The software maintenance function suffers from a scarcity of management models to facilitate its evaluation, management, and continuous improvement. The SMmm addresses the unique activities of software maintenance while preserving a structure similar to that of the Capability Maturity Model integration (CMMi). It is designed to be used as a complement to that model. The SMmm is based on practitioners' experience, international standards, and the seminal literature on software maintenance. We present the model's purpose, scope, foundation, and architecture, followed by its initial validation. Copyright © 2005 John Wiley & Sons, Ltd. [source] Guidelines for the laboratory diagnosis of trichomoniasis in East European countriesJOURNAL OF THE EUROPEAN ACADEMY OF DERMATOLOGY & VENEREOLOGY, Issue 10 2010M Domeika Abstract The laboratory diagnosis of sexually transmitted infections in many Eastern European countries remains suboptimal. The main objective of the present evidence-based guidelines is to provide comprehensive information regarding the laboratory diagnosis of infections caused by Trichomonas vaginalis in East European countries. In particular, the present guidelines recommend: (i) to encourage examination of the wet mounts of vaginal exudates, instead of stained smears, at all clinical settings; (ii) nucleic acid amplification tests (NAATs) or culture could be employed if no trichomonads are detected on microscopic examination of the wet preparation and there is a strong indication of infection and (iii) the use of NAATs is encouraged in screening, using non-invasive specimens, or high volume testing situations. In the absence of internationally recognized commercial NAAT systems, tests developed in-house should be validated using obtainable international standards and quality assured strictly. Individual East European countries may be required to make minor national adjustments to these guidelines as a result of lack of accessibility to some reagents or equipment, or laws in a specific country. [source] | ||||||||||||||||||||||||||||