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Bootsma, Bart, and Steven Hijink. "De beurs-NV in den vreemde. Toepassing en naleving van de Nederlandse Corporate Governance Code." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. 5 (May 13, 2014): 198–209. http://dx.doi.org/10.5117/mab.88.31294.
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Dit artikel beschrijft de mate waarin beurs-NV’s in den vreemde de Nederlandse Corporate Governance Code en/of buitenlandse corporate governance codes toepassen en in hoeverre de principes en bepalingen uit de Nederlandse Corporate Governance Code door dit type vennootschap worden nageleefd. Onder de beurs-NV in den vreemde wordt in deze bijdrage verstaan een statutair in Nederland gevestigde vennootschap wier aandelen primair zijn toegelaten tot de handel op een buiten Nederland gelegen effectenbeurs. Het artikel richt zich, met andere woorden, op (Nederlandse) beurs-NV’s wier aandelen niet primair te Amsterdam zijn genoteerd. Het merendeel van de beurs-NV’s in den vreemde past meerdere codes toe. De naleving van de Nederlandse Corporate Governance Code door beurs-NV’s in den vreemde blijft achter bij die van beurs-NV’s met notering op Euronext Amsterdam. Naast verschillen in de naleving tussen beurs-NV’s in den vreemde en Amsterdamse beurs- NV’s bestaan ook verschillen tussen beurs-NV’s in den vreemde onderling. Beurs- NV’s in den vreemde die geen banden met Nederland hebben, rapporteren bijvoorbeeld relatief meer afwijkingen van de Nederlandse Corporate Governance Code dan beurs-NV’s in den vreemde die wel banden met Nederland hebben.
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Jeong, Suhwang, and Jeongseok Ha. "MET-LDPC Code Ensembles of Low Code Rates With Exponentially Few Small Weight Codewords." IEEE Transactions on Communications 69, no. 6 (June 2021): 3517–27. http://dx.doi.org/10.1109/tcomm.2021.3063348.
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BATES, BETSY. "Criteria for 99213 Code Are Met for Most Visits." Skin & Allergy News 37, no. 11 (November 2006): 62. http://dx.doi.org/10.1016/s0037-6337(06)71689-8.
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Suzuki, Takeo, Kenjyo Miyauchi, Tsutomu Suzuki, Shin-ichi Yokobori, Naoki Shigi, Akiko Kondow, Nono Takeuchi, Akihiko Yamagishi, and Kimitsuna Watanabe. "Taurine-containing Uridine Modifications in tRNA Anticodons Are Required to Decipher Non-universal Genetic Codes in Ascidian Mitochondria." Journal of Biological Chemistry 286, no. 41 (August 26, 2011): 35494–98. http://dx.doi.org/10.1074/jbc.m111.279810.
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Variations in the genetic code are found frequently in mitochondrial decoding systems. Four non-universal genetic codes are employed in ascidian mitochondria: AUA for Met, UGA for Trp, and AGA/AGG(AGR) for Gly. To clarify the decoding mechanism for the non-universal genetic codes, we isolated and analyzed mitochondrial tRNAs for Trp, Met, and Gly from an ascidian, Halocynthia roretzi. Mass spectrometric analysis identified 5-taurinomethyluridine (τm5U) at the anticodon wobble positions of tRNAMet(AUR), tRNATrp(UGR), and tRNAGly(AGR), suggesting that τm5U plays a critical role in the accurate deciphering of all four non-universal codes by preventing the misreading of pyrimidine-ending near-cognate codons (NNY) in their respective family boxes. Acquisition of the wobble modification appears to be a prerequisite for the genetic code alteration.
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Akkermans, Dirk, H. Van Ees, Niels Hermes, R. B. H. Hooghiemstra, and Gerwin Van Der Laan. "De Code Tabaksblat: Eén jaar verder." Maandblad Voor Accountancy en Bedrijfseconomie 80, no. 5 (May 1, 2006): 219–31. http://dx.doi.org/10.5117/mab.80.16902.
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In deze bijdrage wordt ingegaan op de mate waarin en de wijze waarop de best practice bepalingen uit de Nederlandse corporate governance code in het boekjaar 2004 zijn toegepast. De mate van toepassing van de code is voor 150 beursgenoteerde en in Nederland statutair gevestigde ondernemingen onderzocht aan de hand van publiek toegankelijke informatie – in casu: de jaarverslagen en de websites van de ondernemingen. De resultaten geven aan dat, in het algemeen en in overeenstemming met soortgelijk onderzoek in het Verenigd Koninkrijk en in Duitsland, de toepassings– en nalevingspercentages hoog zijn. Dit geldt met name voor de grotere fondsen (vooral de AEX- en AMX-fondsen). Ook is het opvallend te noemen dat de toepassings- en nalevingspercentages die de bepalingen omtrent bezoldiging van de bestuurders betreffen (onderdeel II.2), opmerkelijk lager zijn dan die van de overige bepalingen. Ten aanzien van de door de ondernemingen voor het niet naleven van best practice bepalingen gegeven uitleg kunnen twee constateringen worden gedaan: allereerst wordt een beperkt aantal bepalingen veelvuldig uitgelegd. Daarnaast geven ondernemingen vaak gelijksoortige argumenten om het niet naleven te verantwoorden. De algemene conclusie die naar aanleiding van het onderzoek getrokken kan worden, is dat in formele zin ten aanzien van een groot aantal door ons onderzochte best practice bepalingen sprake is van naleving van de code. Desalniettemin duidt ons onderzoek ook op een meer symbolische omgang met de richtlijnen van de Nederlandse corporate governance code.
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Drost, Jacqueline, and Geert Braam. "Vrouwelijke bestuursleden in de Raad van Commissarissen en de kwaliteit van naleving van de Nederlandse Corporate Governance Code." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 3 (March 11, 2016): 96–102. http://dx.doi.org/10.5117/mab.90.31268.
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Nederlandse beursvennootschappen behoren via een Corporate Governance (CG)-verklaring te rapporteren over de naleving van de principes en best practice-bepalingen van de CG Code. Desondanks blijkt uit onderzoek dat de relevantie van de informatie in de CG-verklaring doorgaans beperkt is. Tegen de achtergrond van het vrouwen-aan-de-top-debat, richt dit artikel zich op de vraag of er een verband bestaat tussen vrouwen in de Raad van Commissarissen (RvC) en de kwaliteit van de CG-verklaringen. Consistent met de bevindingen uit genderstudies tonen de resultaten dat de mate van compliance met de CG Code hoger is voor beursvennootschappen met meer vrouwelijke bestuursleden in de RvC. Tevens geven de financiële instellingen met vrouwelijke commissarissen meer bedrijfsspecifieke verklaringen en minder ontoereikende verklaringen indien er wordt afgeweken van de best practices van de CG Code.
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Tracy, LaRee A., Jon P. Furuno, Anthony D. Harris, Mary Singer, Patricia Langenberg, and Mary-Claire Roghmann. "Predictive Ability of Positive Clinical Culture Results and International Classification of Diseases, Ninth Revision, to Identify and Classify Noninvasive Staphylococcus aureus Infections: A Validation Study." Infection Control & Hospital Epidemiology 31, no. 7 (July 2010): 694–700. http://dx.doi.org/10.1086/653206.
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Objective.To develop and validate an algorithm to identify and classify noninvasive infections due to Staphylococcus aureus by using positive clinical culture results and administrative data.Design.Retrospective cohort study.Setting.Veterans Affairs Maryland Health Care System.Methods.Data were collected retrospectively on all S. aureus clinical culture results from samples obtained from nonsterile body sites during October 1998 through September 2008 and associated administrative claims records. An algorithm was developed to identify noninvasive infections on the basis of a unique S. aureus-positive culture result from a nonsterile site sample with a matching International Classification of Diseases, Ninth Revision (ICD-9-CM), code for infection at time of sampling. Medical records of a subset of cases were reviewed to find the proportion of true noninvasive infections (cases that met the Centers for Disease Control and Prevention National Healthcare Safety Network [NHSN] definition of infection). Positive predictive value (PPV) and negative predictive value (NPV) were calculated for all infections and according to body site of infection.Results.We identified 4,621 unique S. aureus-positive culture results, of which 2,816 (60.9%) results met our algorithm definition of noninvasive S. aureus infection and 1,805 (39.1%) results lacked a matching ICD-9-CM code. Among 96 cases that met our algorithm criteria for noninvasive S. aureus infection, 76 also met the NHSN criteria (PPV, 79.2% [95% confidence interval, 70.0%–86.1%]). Among 98 cases that failed to meet the algorithm criteria, 80 did not meet the NHSN criteria (NPV, 81.6% [95% confidence interval, 72.8%–88.0%]). The PPV of all culture results was 55.4%. The algorithm was most predictive for skin and soft-tissue infections and bone and joint infections.Conclusion.When culture-based surveillance methods are used, the addition of administrative ICD-9-CM codes for infection can increase the PPV of true noninvasive S. aureus infection over the use of positive culture results alone.
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ZASORNOVA, Iryna, Alexander ZASORNOV, and Galyna RIPKA. "DEVELOPMENT OF CLASSIFIER FOR THE APPLICATION OF QR CODES IN LIGHT INDUSTRY." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 295, no. 2 (May 2021): 226–33. http://dx.doi.org/10.31891/2307-5732-2021-295-2-226-233.
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A classifier of QR-codes, which are used in light industry and are divided into static, dynamic, combined is developed in this work. Static QR codes can be digital, text or symbolic. Digital QR-codes are divided into subspecies: product code, product price, manufacturer code, date and other numerical designations. Text QR-codes are divided into subtypes: product name, product description, manufacturer and other text designations. Symbolic QR-codes are divided into subtypes: special symbols, formatting symbols and other marking symbols. Combined together, several types of QR codes form a combined code. Frequently static and dynamic QR codes are combined. Dynamic QR codes can only be combined. Based on the survey data, we can assume that the most important are the four main ways to use the QR-code are: “Outdoor advertising”, “Code on goods”, “Electronic ticket” and “Discount code”. Other ways to use a QR code, according to experts, have a much lower impact in terms of application. These include: “Invitation to social networks”, “Tourism”, “Banking”, “Company logo”, “Clothing and accessories”, “Tattoos”. This opinion of experts is typical only for Ukraine, because according to foreign studies, tattooing a QR-code on the human body is quite often met. Taking into account the results of the study, a label for products was made using a QR-code, which contains a link to the site TKSHV – Market. On the site it is possible to get acquainted in more detail with the products made at the department, to provide consumers with information about them. From the site it is possible to go to the Telegram-channel, where it is convenient to ask additional questions, see the process of creating a QR-code and more. It is also planned to create other channels on social networks, such as Instagram, Facebook, Viber. This will allow the consumer to use a more convenient social network.
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Van Der Enden, E. M. E. "Toetsing van fiscaal beleid ten aanzien van taxplanning in Code Tabaksblat." Maandblad Voor Accountancy en Bedrijfseconomie 80, no. 9 (September 1, 2006): 455–64. http://dx.doi.org/10.5117/mab.80.21853.
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De Code Tabaksblat stelt in paragraaf III.5.4 e) dat de auditcommissie ‘het beleid van de vennootschap met betrekking tot taxplanning’ toetst. De Code gaat verder niet in op het begrip ‘taxplanning’. Het lijkt logisch dat hieronder niet alleen ‘tax’ in de zin van IAS 12 wordt verstaan, belastingen die geheven worden over de winst, doch alle belastingen waar een onderneming mee te maken krijgt. Verder komt het toezicht op fiscale risicobeheersings- en controlesystemen, het tax control framework, aan de orde en wordt de auditcommissie een handvat geboden die het toetsen van het fiscale beleid vergemakkelijkt.
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Caha, Zdeněk, Michaela Ruso, and Michaela Procházková. "Qualitative Comparative Analysis of Codes of Ethics of Companies in the Czech Republic Operating Nationally or Internationally." SHS Web of Conferences 92 (2021): 08005. http://dx.doi.org/10.1051/shsconf/20219208005.
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Research background: Ethical conduct is considered a pillar of strength within the context of corporate social responsibility. The basic tool for achieving this is a code of ethics, which should form the basis for the ethical management of any company. Globalisation and internationalisation have brought with them the need to have a high-quality code of ethics in place, one that is balanced in terms of content. Purpose of the article: The aim of the research presented in this contribution is to determine, by means of qualitative comparative analysis, to what extent codes of ethics meet key preconditions for efficacy. Methods: The analysis was carried out on a sample set of 40 companies from various industrial sectors, and of various size, ownership structure and origin. All the companies were active in the Czech Republic at the time. The main preconditions for determining the efficacy of a code of ethics, and which therefore formed the basis for the qualitative comparative analysis, were set in advance. Findings & Value added: The results of the analysis revealed that significant differences exist between companies with national and international spheres of activity with regards to the content and form of their codes of ethics. As a consequence, the preconditions for efficacy were judged not to have been fully met. The primary reason for the differences was the level of importance managements and owners of companies assign to a code of ethics and the emphasis they place on adherence to the provisions set forth in them.
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Sing, Fiona, Sally Mackay, Angela Culpin, Sally Hughes, and Boyd Swinburn. "Food Advertising to Children in New Zealand: A Critical Review of the Performance of a Self-Regulatory Complaints System Using a Public Health Law Framework." Nutrients 12, no. 5 (April 30, 2020): 1278. http://dx.doi.org/10.3390/nu12051278.
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New Zealand has the second highest overweight and obese child population in the Organisation for Economic Co-operation and Development (OECD). This paper evaluates whether New Zealand’s self-regulatory controls on the advertising of unhealthy food and beverages to children and young people adequately protects children from the exposure to, and power of, such marketing in order to limit its impact on children’s food and beverage preferences. First, an analysis of the relevant New Zealand Advertising Standards Authority (ASA) Codes was conducted, including the ASA Complaints Board and Appeals Board decisions from 2017–2019 to determine the application of the Codes in practice. Second, a public health law framework was applied to the self-regulatory system. Of the 16 complaints assessed, 12 were not upheld, and only one was upheld under the Children and Young People’s Advertising Code (CYPA Code). Three complaints were upheld under the Advertising Standards Code (ASC) but not the CYPA Code. An analysis of the Codes and their interpretation by the Complaints Board found that many facets of the public health law framework were not met. The self-regulatory system does not adequately protect children from the exposure to, and power of, unhealthy food and beverage marketing, and government-led, comprehensive, and enforceable marketing restrictions are required.
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Campbell, Samadhi Deva, Simon Justin Adamson, and Janet Deborah Carter. "Client Language During Motivational Enhancement Therapy and Alcohol Use Outcome." Behavioural and Cognitive Psychotherapy 38, no. 4 (June 3, 2010): 399–415. http://dx.doi.org/10.1017/s1352465810000263.
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Background: The exact link between the process engaged in during Motivational Interviewing based interventions, such as Motivational Enhancement Therapy (MET), and outcome is yet to be fully understood. Aims: This preliminary study examined Client Language during MET and outcome. Method: A modified Motivational Interviewing Skills Code Version 2.0 was used to code 106 audiotaped MET sessions from 28 participants who received 3–4 sessions of MET within the context of a randomized controlled trial for mild-moderate alcohol dependence. Client Language was analyzed within sessions (categorized into Early, Mid, or End Intervals) and across sessions, and in relation to six month drinking outcome (drinking within/over national drinking guidelines, i.e. Remitted/Unremitted Drinkers). Results: Unremitted Drinkers uttered a significantly higher frequency of Sustain Talk, lower Ability Language strength (over all MET and during End Intervals), and lower Commitment Language strength (during Session 2 and 4, and change over MET). Conclusions: Notwithstanding limitations, this exploratory study was unique in examining the strength of Client Language within and across sessions. It produced potentially valuable findings that warrant further investigation including supporting the clinical benefit of monitoring Client Language to predict outcome.
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LEFORT-FAVREAU, JULIEN. "PORTRAIT DE L’INTELLECTUEL « INTERMÉDIAIRE »." Dossier 42, no. 2 (May 29, 2017): 13–23. http://dx.doi.org/10.7202/1039912ar.
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Cet article vise à définir la notion d’intellectuel dans l’oeuvre théorique et critique d’André Belleau. Le terme « intermédiaire », que nous utilisons pour circonscrire la notion, renvoie d’abord à la notion de code, telle que développée par Belleau dans « Code social et code littéraire dans le roman québécois », où il met en relief le caractère intrinsèquement conflictuel du champ et de l’institution littéraires. Le terme « intermédiaire » renvoie également à la réflexion qu’entame Belleau sur les différents niveaux de culture. Belleau considère le rôle de l’intellectuel comme celui du « transcodeur », c’est-à-dire celui qui sait interpréter la nouveauté politique des discours. En somme, Belleau met au point une théorie de l’intellectuel québécois qui aménage une zone de médiation entre l’engagement intellectuel et l’action militante, entre le geste et la parole.
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Strikwerda, Hans. "De Nederlandse Corporate Governance Code." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 1/2 (February 1, 2013): 43–57. http://dx.doi.org/10.5117/mab.87.14490.
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Er wordt vaak verwezen naar de Nederlandse Corporate Governance Code (NCGC) als bron voor normen voor goed bestuur van ondernemingen. Wanneer de NCGC tegen het licht wordt gehouden van de feitelijke praktijk in het bedrijfsleven, in het bijzonder de kritische rol van de functie van management control en de problemen daarmee, dan vraagt dit om een aantal correcties in de NCGC. Daarnaast speelt een institutionele verandering in de vorm van de gevolgen van de toenemende rol van ongecodificeerde en persoonsgebonden kennis voor de eigendomsverhoudingen rond ondernemingen. Deze wordt wel erkend door de kapitaalmarkt, maar niet in systemen voor corporate governance en vormt een impairment van de institutionele grondslagen van het systeem voor corporate governance, waarmee in de praktijk rekening moet worden gehouden. Het vertalen van die verschuiving in eigendom in een code voor corporate governance is een internationaal vraagstuk. Vandaar dat in dit artikel een onderscheid wordt gemaakt tussen correcties en vernieuwing. De in dit artikel geformuleerde inzichten hebben consequenties voor hoe om te gaan met de vereiste van pas-toe-of-leg-uit.
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Blouin, Rodrigue. "La réforme du Code du travail au Québec: une démarche fragmentaire." Discussions 39, no. 3 (April 12, 2005): 578–604. http://dx.doi.org/10.7202/050059ar.
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À la suite de la création d'une commission consultative et d'une conférence socio-économique sur le travail devant aboutir à la reforme de Code du travailau Québec l'auteur met en doute la validité de l'approche fragmentaire envisagée.
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Bootsma, Bart. "Reactie op "Veronderstelde toepassing van de Nederlandse Corporate Governance Code", MAB okt. 2014." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 4 (April 15, 2015): 155–58. http://dx.doi.org/10.5117/mab.89.31280.
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1. In een bijdrage in het MAB van oktober 2014 verkennen Gerwin van der Laan en Michiel de Roo een belangrijk probleem bij het onderzoeken van de naleving van de Corporate Governance Code (‘Code’). Dit probleem bij de monitoring van de Code is gelegen in ‘veronderstelde toepassing’. In de nalevingsonderzoeken over de afgelopen jaren werd, indien in het jaarverslag niet vermeld wordt dat van een specifieke bepaling uit de Code is afgeweken, verondersteld dat de Code op dat punt wordt toegepast. Met andere woorden: als de vennootschap in het jaarverslag zwijgt en uit de Code geen expliciete publicatieverplichting volgt, wordt er in het nalevingsonderzoek op vertrouwd dat de bepaling is toegepast. Dit wordt daarom ook wel het vertrouwensbeginsel genoemd.
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Caparros, Ernest. "Le patrimoine familial : une qualification difficile." Code civil du Québec 25, no. 2 (February 21, 2019): 251–67. http://dx.doi.org/10.7202/1056328ar.
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L’auteur met en évidence la motivation politique et les difficultés techniques de la loi établissant le patrimoine familial. Cette institution, un intrus dans le Code civil, est étudiée dans sa perspective historique et dans son contexte : les régimes matrimoniaux dans un Code civil. L’article propose une interprétation et une qualification civilistes du patrimoine familial.
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van der Laan, Gerwin, and Michiel de Roo. "Veronderstelde toepassing van de Nederlandse Corporate Governance Code." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. 10 (October 2, 2014): 409–16. http://dx.doi.org/10.5117/mab.88.31172.
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Na tien jaar zijn de bepalingen in de Nederlandse Corporate Governance Code in de regel geaccepteerd geraakt. Niettemin blijven op onderdelen substantiële niet-naleving, uitleg van discutabele kwaliteit en veronderstelde toepassing problematisch. Is het mogelijk de monitoringpraktijk te verfijnen om zo deze vraagstukken het hoofd te bieden? Deze studie geeft een conceptueel overzicht van de omgangsvormen met de code weer en doet een verkennend onderzoek naar veronderstelde toepassing. Uit deze analyse, en uit een overzicht van eerder onderzoek naar de kwaliteit van uitleg en naar niet-naleving, worden aanbevelingen geformuleerd voor aanpassing van zowel de code als de monitoringpraktijk.
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Imam, Ayad Tareq, and Ayman Jameel Alnsour. "The Use of Natural Language Processing Approach for Converting Pseudo Code to C# Code." Journal of Intelligent Systems 29, no. 1 (April 16, 2019): 1388–407. http://dx.doi.org/10.1515/jisys-2018-0291.
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Abstract Although current computer-aided software engineering tools support developers in composing a program, there is no doubt that more flexible supportive tools are needed to address the increases in the complexity of programs. This need can be met by automating the intellectual activities that are carried out by humans when composing a program. This paper aims to automate the composition of a programming language code from pseudocode, which is viewed here as a translation process for a natural language text, as pseudocode is a formatted text in natural English language. Based on this view, a new automatic code generator is developed that can convert pseudocode to C# programming language code. This new automatic code generator (ACG), which is called CodeComposer, uses natural language processing (NLP) techniques such as verb classification, thematic roles, and semantic role labeling (SRL) to analyze the pseudocode. The resulting analysis of linguistic information from these techniques is used by a semantic rule-based mapping machine to perform the composition process. CodeComposer can be viewed as an intelligent computer-aided software engineering (I_CASE) tool. An evaluation of the accuracy of CodeComposer using a binomial technique shows that it has a precision of 88%, a recall of 91%, and an F-measure of 89%.
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Hijink, Steven, Erick Noorloos, Sandra Rietveld, and Lars in ‘t Veld. "De informatiewaarde van het verslag van de raad van commissarissen." Maandblad Voor Accountancy en Bedrijfseconomie 93, no. 11/12 (December 11, 2019): 391–404. http://dx.doi.org/10.5117/mab.93.39671.
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In dit artikel doen de auteurs verslag van een drietal praktijkonderzoeken naar de jaarverslagen van Nederlandse beursvennootschappen over 2018. Het doel daarvan is om in kaart te brengen op welke wijze in het verslag van de Raad van Commissarissen (hierna: RvC) (hierna: RvC-verslag) invulling is gegeven aan de voor het RvC-verslag relevante bepalingen uit de Nederlands Corporate Governance Code van 8 december 2016 (hierna: Code 2016), of in het RvC-verslag informatie wordt verschaft over bepaalde corporate events waarover de beursvennootschap gedurende het verslagjaar informatie als voorwetenschap openbaar heeft gemaakt, en op welke wijze in het jaarverslag verslag wordt gedaan van de pay ratio. In lijn met eerdere onderzoeken blijkt dat de RvC-verslagen in hoge mate voldoen aan de bepalingen uit de Code 2016 met betrekking tot de procedurele verantwoording over het door de RvC gehouden toezicht. Desalniettemin blijft de informatiewaarde van het RvC-verslag voor verbetering vatbaar. Auteurs doen een suggestie om die informatiewaarde te verbeteren.
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Van Ees, H., and Theo Postma. "De illusie van onafhankelijkheid." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 9 (September 1, 2004): 398–403. http://dx.doi.org/10.5117/mab.78.21823.
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De aanbevelingen van de code Tabaksblat zijn ontleend aan ‘best practices’. De vraag rijst waarop ‘best practices’ zijn gebaseerd en wat er mee wordt beoogd. In dit artikel zal worden betoogd dat de code mogelijk de legitimiteit van corporate governance instituties, in het bijzonder de Raad van Commissarissen (RvC), vergroot, maar niet noodzakelijkerwijs het effectief functioneren van deze instituties. De argumentatie hiervoor is dat de code Tabaksblat vooral richtlijnen over de RvC geeft en weinig over het daadwerkelijke gedrag van de raad zegt. De resultaten van wetenschappelijk onderzoek naar de relatie tussen kenmerken van de RvC en de prestatie van de onderneming laten geen eenduidige interpretatie toe. Daartoe is vooral meer onderzoek nodig naar de onderlinge relatie tussen dergelijke kenmerken enerzijds en de besluitvormingsprocessen en activiteiten van de Raad anderzijds. Gepleit wordt voor onderzoek dat zich richt op het openen van deze Black box. Dit wordt toegelicht aan de hand van de discussie inzake onafhankelijkheid van commissarissen. Onze conclusie is dat de formele behandeling van het begrip onafhankelijkheid in de code Tabaksblat waarschijnlijk niet het beoogde effect zal sorteren. Dit vanwege de te beperkte invulling van het begrip en de veronachtzaming van de meer procesmatige aspecten van het functioneren van de RvC. Een vervolgcode zou naar onze mening meer moeten inspelen op hoe commissarissen met elkaar en met de raad van bestuur omgaan. Onafhankelijkheid wordt dan meer benaderd in termen van mentale onafhankelijkheid, ‘dingen anders zien’, goed geïnformeerd willen zijn en het denken van bestuurders willen uitdagen. Dit vraagt betrokkenheid van commissarissen en leiderschap van de voorzitter van de RvC. Op deze punten kunnen opleidingen voor commissarissen ook een rol spelen.
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Abraham, Nathan Luke, Alexander T. Archibald, Paul Cresswell, Sam Cusworth, Mohit Dalvi, David Matthews, Steven Wardle, and Stuart Whitehouse. "Using a virtual machine environment for developing, testing, and training for the UM-UKCA composition-climate model, using Unified Model version 10.9 and above." Geoscientific Model Development 11, no. 9 (September 6, 2018): 3647–57. http://dx.doi.org/10.5194/gmd-11-3647-2018.
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Abstract. The Met Office Unified Model (UM) is a state-of-the-art weather and climate model that is used operationally worldwide. UKCA is the chemistry and aerosol sub model of the UM that enables interactive composition and physical atmosphere interactions, but which adds an additional 120 000 lines of code to the model. Ensuring that the UM code and UM-UKCA (the UM running with interactive chemistry and aerosols) is well tested is thus essential. While a comprehensive test harness is in place at the Met Office and partner sites to aid in development, this is not available to many UM users. Recently, the Met Office have made available a virtual machine environment that can be used to run the UM on a desktop or laptop PC. Here we describe the development of a UM-UKCA configuration that is able to run within this virtual machine while only needing 6 GB of memory, before discussing the applications of this system for model development, testing, and training.
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Lee, Jin Hyuk, Deok Won Lim, Jae Hee Noh, Gwang Hee Jo, Chansik Park, Jae Min Ahn, and Sang Jeong Lee. "A GPS multipath mitigation technique using correlators with variable chip spacing." E3S Web of Conferences 94 (2019): 03006. http://dx.doi.org/10.1051/e3sconf/20199403006.
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Various methods have been studied to mitigate the influence of multipath signals, representative methods focused the correlator structure are the Narrow Correlator and the Multipath Elimination Technique (MET). It is known that the MET has better performance than Narrow Correlator but it requires more complexity. In this paper, we propose a technique that has similar performance to the MET and it uses only three correlators like the Narrow Correlator. This technique switches the chip spacing of the correlators for each Predetection Integration Time (PIT) and applies it to the MET. For the performance analysis, we implemented a software platform and compared the code tracking error of the proposed technique with that of the Narrow Correlator and the MET.
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de Campos, Cristiane Inácio, Bruno Santos Ferreira, Juliana Cortez Barbosa, Elen Aparecida Martines Morales, André Luis Christoforo, and Francisco Antonio Rocco Lahr. "Particleboard Manufactured with Additions of Eucalyptus Bark in Different Percentages in the Internal Layer." Advanced Materials Research 1025-1026 (September 2014): 3–6. http://dx.doi.org/10.4028/www.scientific.net/amr.1025-1026.3.
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This study aimed to produce and determine physical and mechanical properties of three layers particleboards produced with Eucalyptus sp. particles, in outer layers, and Eucalyptus urograndis e Eucalyptus saligna bark, in internal layer. Recommendations of the Brazilian Code ABNT NBR 14810-3:2006 were adopted to fundament physical and mechanical tests. Properties considered were modulus of rupture (MOR) and modulus of elasticity (MOE) in static bending; internal adhesion; thickness swelling; water absorption; moisture content and density of the panels. Four different panel compositions were studied, with 5, 10, 15 and 20% of bark (related to particle mass) the internal layer. Results were compared with the requirements of: Brazilian Code ABNT NBR 14810-2; European Code EN 312 and related literature. The produced panels were adequate to all the values stipulated the cited codes and also superior to similar studies found in the literature, for all compositions of bark in internal layer, except for the moisture content test, in which only the composition of 5 % hull met the normative specifications.
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De Bos, Auke, Mijntje Lückerath-Rovers, and Margot Scheltema. "Het RvC-verslag: weinig inzicht in toezicht." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. 11 (November 1, 2010): 575–87. http://dx.doi.org/10.5117/mab.84.12860.
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In dit artikel wordt onderzocht in hoeverre het verslag van de raad van commissarissen (hierna: RvC-verslag) de lezer van nuttige informatie voorziet. Dit wordt onderzocht voor een zestigtal vennootschappen aan de hand van de eisen in de Nederlandse Corporate Governance Code1 (hierna: de Code) ten aanzien van het RvC-verslag. Hierbij is ten eerste gekeken of het RvC-verslag voldoet aan de daaraan gestelde formele eisen. Voorts is een oordeel gegeven over de mate van inzicht die deze informatie aan de gebruiker van het RvC-verslag verstrekt. Met inzicht wordt bedoeld dat de RvC een uitkomst (bijvoorbeeld over de evaluatie) of een mening (bijvoorbeeld over de strategie) geeft in zijn verslag. Uit ons onderzoek blijkt dat er beperkt inzicht wordt gegeven in de wijze waarop een raad van commissarissen (RvC) zijn toezicht uitoefent, terwijl de Code dit wel vraagt. Wij pleiten dan ook voor een aanscherping van de Code op dit punt. Tevens geven wij een aantal voorbeelden van RvC-verslagen die, in onze ogen, adequate informatie geven.
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Wei, Peiran, Bowen Li, Al de Leon, and Emily Pentzer. "Beyond binary: optical data storage with 0, 1, 2, and 3 in polymer films." Journal of Materials Chemistry C 5, no. 23 (2017): 5780–86. http://dx.doi.org/10.1039/c7tc00929a.
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Krasnobayev, V., and S. Koshman. "CONTROL AND CORRECTION OF DATA ERRORS IN A RESIDUE CLASS." Системи управління, навігації та зв’язку. Збірник наукових праць 1, no. 59 (February 26, 2020): 141–46. http://dx.doi.org/10.26906/sunz.2020.1.141.
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The subject of the research in the article is the methods of control and correction of single errors of integer data are presented in the residue class (RC), which allows to increase the efficiency of using RC when building computer systems and components. The purpose of the article is to develop a method for correcting single data errors in RC. Tasks: to study the code structures presented in RC to determine the possibility of control and correction of data errors; to investigate the effect of RC properties on data control and correction operations; to develop a method for correcting single data errors in RC. Research methods: methods of analysis and synthesis of computer systems, number theory, coding theory in RC. The following results are obtained. An analysis of the correcting capabilities of codes in RC showed the high efficiency of using non-positional code structures, which is due to the presence of primary and secondary redundancy in such structures. The article presents a method for correcting one-time data errors in RC. Examples of detecting and correcting data errors in RC code are given, which confirms the theoretical results obtained. Conclusions. Studies have shown that the use of codes in RC makes it possible to build an effective system for monitoring and correcting data errors with the introduction of minimal code redundancy. That is, when certain conditions are met, the introduction of one control base allows not only monitoring, but also correction of single data errors
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Gao, Qingfei, Biao Wu, Jun Li, Kemeng Cui, and Chuang Xu. "Investigation of Traffic Loading Effects for Different Codes on Medium- and Small-Span Girder Bridges in China." Advances in Civil Engineering 2020 (September 7, 2020): 1–11. http://dx.doi.org/10.1155/2020/8851981.
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With increasing traffic volume, the traffic load grade given by design codes has gradually increased. For new bridges, there is no problem, and the traffic load can be met through the requirements of the new code. However, for existing bridges, there is a lack of uniform standards on whether they can continue to be used. It is not clear whether these bridges will be judged according to the new code or the original design code. The traffic loading effects of different codes on medium- and small-span girder bridges in China are investigated in this study. Three codes are introduced: JTJ 021-89, JTG D60-2004, and JTG D60-2015. Simply supported girder bridges and continuous girder bridges are discussed. The traffic loading effects calculated based on JTG D60-2015 are significantly larger than those calculated based on JTJ 021-89. For simply supported girder bridges, most of the differences range from 20% to 40%, and the maximum value is almost larger than 60%. For continuous girder bridges, most of the differences in the positive bending moments are concentrated in the 20%∼40% range, while the differences in the negative bending moments range from 10% to 20%. Therefore, the differences in traffic loading effects calculated based on various codes cannot be ignored in actual bridge engineering. The conclusion in this study can provide a basis for bridge structure evaluation and life prediction.
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Jansman, Ton, and Jaap Van Manen. "Accountant en auditcommissie." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. 12 (December 1, 2010): 612–22. http://dx.doi.org/10.5117/mab.84.13881.
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Voor de relatie tussen de accountant die belast is met de controle van de jaarrekening en de toezichthouders binnen de vennootschap is de aanwezigheid van een auditcommissie van groot belang. Een van de aan de auditcommissie in de Nederlandse Corporate Governance Code opgedragen taken is het toezicht op ‘de relatie met de externe accountant waaronder in het bijzonder zijn onafhankelijkheid, de bezoldiging en eventuele niet-controlewerkzaamheden’.1 Daarnaast houdt de auditcommissie zich, evenals de externe accountant, bezig met de financiële verslaggeving van de vennootschap. In dat verband maar ook op gebieden als risicobeheersing kunnen toezicht en controle elkaar versterken.
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Wellard, Lyndal, Alexandra Koukoumas, Wendy L. Watson, and Clare Hughes. "Health and nutrition content claims on Australian fast-food websites." Public Health Nutrition 20, no. 4 (October 17, 2016): 571–77. http://dx.doi.org/10.1017/s1368980016002561.
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AbstractObjectiveTo determine the extent that Australian fast-food websites contain nutrition content and health claims, and whether these claims are compliant with the new provisions of the Australia New Zealand Food Standards Code (‘the Code’).DesignSystematic content analysis of all web pages to identify nutrition content and health claims. Nutrition information panels were used to determine whether products with claims met Nutrient Profiling Scoring Criteria (NPSC) and qualifying criteria, and to compare them with the Code to determine compliance.SettingAustralian websites of forty-four fast-food chains including meals, bakery, ice cream, beverage and salad chains.SubjectsAny products marketed on the websites using health or nutrition content claims.ResultsOf the forty-four fast-food websites, twenty (45 %) had at least one claim. A total of 2094 claims were identified on 371 products, including 1515 nutrition content (72 %) and 579 health claims (28 %). Five fast-food products with health (5 %) and 157 products with nutrition content claims (43 %) did not meet the requirements of the Code to allow them to carry such claims.ConclusionsNew provisions in the Code came into effect in January 2016 after a 3-year transition. Food regulatory agencies should review fast-food websites to ensure compliance with the qualifying criteria for nutrition content and health claim regulations. This would prevent consumers from viewing unhealthy foods as healthier choices. Healthy choices could be facilitated by applying NPSC to nutrition content claims. Fast-food chains should be educated on the requirements of the Code regarding claims.
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Britt, Eileen, and Neville M. Blampied. "Motivational Interviewing Training: A Pilot Study of the Effects on Practitioner and Patient Behaviour." Behavioural and Cognitive Psychotherapy 38, no. 2 (November 26, 2009): 239–44. http://dx.doi.org/10.1017/s1352465809990531.
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Background: While Motivational Interviewing (MI) is effective in reducing client problem behaviours, including health-related behaviours, there is little evidence about how MI training enhances practitioner skills. Aims: The current pilot study addressed this lack by training two health practitioners (Diabetes Nurse Educators) in MI, and evaluated the effect of MI training on both practitioner and patient behaviour when MI was delivered in a clinical settting, with patients experiencing difficulties with diabetes self-management. Methods: Comparisons were made between the practitioners’ skills in a baseline condition (Patient Education; PE) and after training in Motivational Enhancement Therapy (MET), a four-session form of MI. At the same time, the effects of the two interventions on patient in-session behaviour were compared. Practitioner and patient data were obtained from transcripts of all PE and MET sessions, which were independently coded using Motivational Interviewing Skills Code therapist and client behaviour counts. Results: Compared with their baseline performance, practitioners, when trained to practice MET, behaved in ways consistent with MI, and this appears to have evoked beneficial in-session behaviour from the patients. Conclusions: These results suggest that the MI training was effective.
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Otten, J., H. Schenk, and A. Verwer. "De Code Tabaksblat en de beloning van CEO’s in Nederland." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 10 (October 1, 2008): 445–53. http://dx.doi.org/10.5117/mab.82.11856.
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Onderzocht is of de invoering van de Code Tabaksblat van invloed is geweest op de hoogte van de beloning van de topbestuurder van Nederlandse ondernemingen en geleid heeft tot een sterker verband tussen beloning en ondernemingsprestatie. Gebruik is gemaakt van de beloningsgegevens van 179 topbestuurders van Nederlandse beursgenoteerde ondernemingen over een periode van tien jaar. Wij vinden vrijwel geen aanwijzingen voor de stelling dat de beloning van deze topbestuurders samenhangt met de (reële) prestaties van de door hen geleide onderneming. De invoering van de Code Tabaksblat heeft geen invloed gehad op het nagenoeg ontbreken van die samenhang. Evenmin heeft de Code invloed gehad op de hoogte en de groei van de bestuurdersbeloning.
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Meguro, Wendy, Eileen Peppard, Stephen Meder, James Maskrey, and Riley Josephson. "Going Beyond Code: Monitoring Disaggregated Energy and Modeling Detached Houses in Hawai‘i." Buildings 10, no. 7 (July 4, 2020): 120. http://dx.doi.org/10.3390/buildings10070120.
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Hawai‘i was the first state to establish a statewide 100% renewable energy goal to be met by 2045. To address the potential impact of new residential construction, a team conducted field studies and developed whole-building energy models of detached houses in Hawai‘i. The goal was to inform the state, a major developer, and the Hawai‘i design community on how current residential design could be modified to meet the newly adopted energy codes and renewable energy goals. Seven houses with air-conditioning were monitored for disaggregated energy use, temperature, and humidity for one year. The building simulation software BEoptTM v.2.8 was used to conduct parametric analyses and cost/energy optimizations to evaluate design options. The energy-optimized model for this hot-humid climate included the following: increasing the efficiency of the air-conditioning system; utilizing ceiling fans with occupancy sensors while increasing the thermostat set-point; a light-colored exterior finish and roof; a radiant barrier; longer eaves; and Energy Star appliances. The energy-optimized model reduced the annual site energy by approximately 47.1% compared to the model that minimally complied with the International Energy Conservation Code 2015. A 4.5-kW grid-tied photovoltaic array would achieve a net-zero annual site energy value.
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DOBLANDER, ANDREAS, DIETMAR GÖSSERINGER, BERNHARD RINNER, and HELMUT SCHWABACH. "AN EVALUATION OF MODEL-BASED SOFTWARE SYNTHESIS FROM SIMULINK MODELS FOR EMBEDDED VIDEO APPLICATIONS." International Journal of Software Engineering and Knowledge Engineering 15, no. 02 (April 2005): 343–48. http://dx.doi.org/10.1142/s0218194005002038.
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In next generation video surveillance systems there is a trend towards embedded solutions. Digital signal processors (DSP) are often used to provide the necessary computing power. The limited resources impose significant challenges for software development. Resource constraints must be met while facing increasing application complexity and pressing time-to-market demands. Recent advances in synthesis tools for Simulink suggest a high-level approach to algorithm implementation for embedded DSP systems. The model-based visual development process of Simulink facilitates simulation as well as synthesis of target specific code. In this work the modeling and code generation capabilities of Simulink are evaluated with respect to video analysis algorithms. Different models of a motion detection algorithm are used to synthesize code. The generated code targeted at a Texas Instruments TMS320C6416 DSP is compared to a hand-optimized reference. Experiments show that an ad hoc approach to synthesize complex image processing algorithms hardly yields optimal code for DSPs. However, several optimizations can be applied to improve performance.
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Hassanein, Ahmed Samir. "The Impact of Islamic Criminal Law on the Qatari Penal Code." Arab Law Quarterly 32, no. 1 (December 26, 2018): 60–79. http://dx.doi.org/10.1163/15730255-12314037.
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Abstract The Qatari legislator has adopted a penal code that encompasses rules derived from a divine source and also deals with several other crimes common in positive penal laws. Whoever reads the Qatari Penal Code will notice the significant influence that Islamic criminal rules have had on that law. Its inaugural article unequivocally provides that rules of Islamic law (shariah) shall apply to all crimes of hudud, qisas and diya if a special condition is met. In all other cases, however, shariah rules still permeate the entire code through the proscription of acts derived from shariah law. This article thus aims to present a concise overview of the contemporary Qatari experience in adopting rules derived from Islamic criminal law into its penal code, for the purpose of highlighting its points of strength, as well as identifying points of weakness to overcome.
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Gilmour, Diane. "HCAIs: A Statutory Code of Practice in England and Wales." Journal of Perioperative Practice 17, no. 6 (June 2007): 266–71. http://dx.doi.org/10.1177/175045890701700604.
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Healthcare-associated infections (HCAIs) such as Meticillin resistant Staphylococcus aureus (MRSA) and Clostridium difficile (C. dif) are never far from the media headlines. In January 2006 a leaked memo identified the government's concerns that its target of halving MRSA infection rates by April 2008 may not be met (Boseley 2007). During 2004–5, 30 people died following two outbreaks of C. dif at Stoke Mandeville (Boseley 2007). In this article the author will focus on and discuss in detail key components of the new Code of Practice on Health Care Associated Infections (DH 2006a) to show how legislation has provided the framework to ensure that not only do NHS bodies have a duty to comply with this Act but so do we as practitioners.
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Korman, Melissa B., Lauren Goldberg, Cailtin Klein, Marjan Khanjani, Gemma Cox, Elina Fila, Alan Dick, Janet Ellis, and Sophie Moore. "Code Orange: A Systematic Review of Psychosocial Disaster Response." Prehospital and Disaster Medicine 34, s1 (May 2019): s69—s70. http://dx.doi.org/10.1017/s1049023x19001511.
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Introduction:Survivors of mass casualty incidents are vulnerable to both physical and psychological injuries. Hospitals need to triage the walking wounded victims, their loved ones, and witnesses for symptoms of emotional distress to ensure that those who are traumatized benefit from proactive psychological treatment. Hospitals must also manage the influx of searching family and friends, and be able to reunite them with their loved ones, to reduce chaos and prevent hospital skipping.Aim:To analyze previous research on institutional psychosocial disaster response, what has or has not worked, and lessons learned in order to develop evidence-based future planning suggestions.Methods:A literature search was conducted on the following electronic databases: (Medline 2007 to July 2018), (Embase 2007 to July 2018), (PsycInfo 2007 to July 2018). A combination of subject headings and free text keywords were used to perform the searches. After removing duplicates, abstracts were screened independently by two reviewers for the following inclusion criteria: 1) crisis intervention (in a disaster situation), 2) mention of psychosocial response or lack thereof and lessons learned, 3)relevant outcomes, 4) OECD countries, and 5) journal articles published 2007–Present. Review articles were excluded. Primary and secondary reviewers are in the process of discussing discrepancies. Data extraction will be conducted from all articles that meet the inclusion criteria. Key themes to be analyzed include psychological casualties, searching family and friends, and family reunification plans.Results:The initial search yielded 6,267 results. 5,294 articles remained after duplicates were removed. Of the 4,890 reviewed thus far, 269 articles met inclusion criteria.Discussion:Although a wealth of existing literature notes the need for an effective psychosocial response in mass trauma and disaster situations, no prior study has analyzed the efficacy of such interventions or laid out an evidence-based plan. This study will fill this much-needed gap in the literature.
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Nash, Claire Y., and James Parker. "The Substantial Authority Conduct Standard for Undisclosed Tax Positions: Establishing the Weight Afforded Acceptable Authorities." ATA Journal of Legal Tax Research 8, no. 1 (January 1, 2010): 49–69. http://dx.doi.org/10.2308/jltr.2010.8.1.49.
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ABSTRACT: The Internal Revenue Code (IRC) provides that tax return preparers who have taken undisclosed positions on tax returns must be able to demonstrate that they have met the “substantial authority” standard of conduct to avoid IRC §6694 preparer penalties. However, there is limited guidance regarding: (1) the weight to afford an authority in an analysis of the law, and (2) the level of confidence tax return preparers must have that a position taken will be upheld if challenged. In the absence of definitive guidance, tax return preparers are left to their own subjective determination regarding whether they have met the provisions of the conduct standard. This article reviews the statutory conduct provisions and factors considered by the courts in determining the precedential value, or deference, to be afforded authorities acceptable under the Code. In this article, the authors show how an analysis of case law can be used when there is uncertainty regarding the weight to afford an authority available to support an undisclosed tax position.
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Soldavini, Jessica, and Lindsey Smith Taillie. "Recommendations for Adopting the International Code of Marketing of Breast-milk Substitutes Into U.S. Policy." Journal of Human Lactation 33, no. 3 (April 18, 2017): 582–87. http://dx.doi.org/10.1177/0890334417703063.
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In 1981, the World Health Organization adopted the International Code of Marketing of Breast-milk Substitutes ( International Code), with subsequent resolutions adopted since then. The International Code contributes to the safe and adequate provision of nutrition for infants by protecting and promoting breastfeeding and ensuring that human milk substitutes, when necessary, are used properly through adequate information and appropriate marketing and distribution. Despite the World Health Organization recommendations for all member nations to implement the International Code in its entirety, the United States has yet to take action to translate it into any national measures. In 2012, only 22.3% of infants in the United States met the American Academy of Pediatrics recommendation of at least 6 months of exclusive breastfeeding. Countries adopting legislation reflecting the provisions of the International Code have seen increases in breastfeeding rates. This article discusses recommendations for translating the International Code into U.S. policy. Adopting legislation that implements, monitors, and enforces the International Code in its entirety has the potential to contribute to increased rates of breastfeeding in the United States, which can lead to improved health outcomes in both infants and breastfeeding mothers.
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Office, Editorial. "Audit Research Summaries." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 6 (June 20, 2016): 280–84. http://dx.doi.org/10.5117/mab.90.31325.
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Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). Op 6 april jongstleden is de consultatieperiode van het voorstel voor de herziening van de Nederlandse Corporate Governance Code afgerond. De Monitoring Commissie Corporate Governance verwacht na de zomer de definitieve aangepaste code te presenteren. Transparantie en verantwoording vormen bouwstenen voor goede corporate governance. In het bijzonder vervult de accountant bij de verantwoordingsinformatie in de vorm van de jaarrekening een belangrijke controlerende rol; de accountant communiceert over zijn controlebevindingen primair met directie en commissarissen.
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Bennett, Sharon. "Respecting duty of care and patient safety when training and prescribing." Journal of Aesthetic Nursing 8, no. 9 (November 2, 2019): 444–45. http://dx.doi.org/10.12968/joan.2019.8.9.444.
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Non-medical personnel providing injectable aesthetic treatments is often a hot topic, which is met with unanimous disapproval from aesthetic nurses. Sharon Bennett details why this is the case, highlighting the nurses's code of conduct and how patient safety is at the heart of the profession
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Goldblatt, C., T. M. Lenton, and A. J. Watson. "An evaluation of the long-wave radiative transfer code used in the Met Office Unified Model." Quarterly Journal of the Royal Meteorological Society 135, no. 640 (April 2009): 619–33. http://dx.doi.org/10.1002/qj.403.
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Du, Xianan, Youqi Zheng, Liangzhi Cao, and Hongchun Wu. "Transient analysis of MOX-3600 and MET-1000 sodium-cooled fast reactor using SARAX code system." Annals of Nuclear Energy 121 (November 2018): 324–34. http://dx.doi.org/10.1016/j.anucene.2018.07.042.
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Sneath, R. W., and C. Clarkson. "Odour measurement: A code of practice." Water Science and Technology 41, no. 6 (March 1, 2000): 23–31. http://dx.doi.org/10.2166/wst.2000.0089.
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Odour emission is as much a part of the adverse effect of any new or existing process as noise, water pollution, VOC emissions or radiation. It is essential to quantify it whenever plans are being made for new or modified processes. The first aspect of quantification of odour emission is the need to use a standard method of measurement of odour concentration. Aswith liquid effluents where we use standard laboratory methods for each characteristic, e.g. BOD, COD, TSS etc., the analysis method for measurement of odour concentration is the CEN/TC264/wg2 (draftprEN13725) standard (ComittéEuropéen de Normalisation/Technical committee 264/Working Group 2). This standard is often specified in tender documents as the methodology to be used in the assessment of abatement equipment performance. In this paper the standard, with what it can and can not do, is described in detail. The second aspect is that methodologies should be agreed for sample collection. The collection protocol, at the lowest level, is agreed so that significant day to day comparisons can be made. More rigorous protocols must be drawn up when legal requirements need to be met so there is consistent enforcement of regulations or discharge consents. It is most important that a representative odour sample is collected from the source. This is most problematic when the odour is emitted from a large surface either with or without airflow through it. Best practice methods are presented and discussed. The statistical significance of the analysis, as with any other measurement, depends upon the precision of the laboratory analysis and the number of samples analysed. An example will be used to illustrate the importance of calculating the number of samples required for a given purpose.
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Moody, Stephanie, and Zohreh R. Eslami. "Political Discourse, Code-Switching, and Ideology." Russian Journal of Linguistics 24, no. 2 (December 15, 2020): 325–43. http://dx.doi.org/10.22363/2687-0088-2020-24-2-325-343.
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Language and Ideology is an area of critical discourse analysis that has increasingly gained importance in the linguistic sciences. The vast influence of the media has provided a need for the explicit analysis of common linguistic mechanisms, particularly those in political discourse. Codeswitching, general pattern in a speech community of switching between two or more available languages or dialects with respect to certain extralinguistic factors (Blom & Gumperz 1972) is strategically employed by politicians to gain support for elections (Jarraya 2013; Craig 2013). Senator Tim Kaine was one of the first White politicians to engage in code-switching during the 2016 presidential election, however his use of Spanish when engaging in political discourse was met with great resistance and skepticism by the media and voters, many of whom felt that he was pandering to Spanish-speaking citizens. Using a language ideologies framework, the present paper seeks to determine how code-switching was used as a political discourse device by Senator Kaine, and how its use varied based on the context of each speech. To answer these questions, four speeches given by Senator Tim Kaine during the 2016 presidential campaign were transcribed and translated. Following descriptive coding procedures by Saldaña (2015), two raters coded instances of codeswitching in each speech for key features of political discourse: a) dissemination of personal information or background; b) repetition; c) hyperbole; d) metaphor; e) metonymy; f) comparisons; 1. promises for the future; h) solidarity; i) legitimization of self as authority; and j) florid verbiage. Results show that Senator Kaine relied most heavily on code-switching during his speech in Miami, Florida, and used it as a tactic to gain support and build solidarity between himself and members of the audience. Additionally, Senator Kaine engaged in much repetition through code-switching to emphasize key points of his speech and political goals. The present study illustrates how codeswitching can be used to cultivate political favor, forge alliances, and demonstrate cultural similarities between White politicians and biand multilingual voters.
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Janssen, Boudewijn. "Zorgbrede Governancecode en diversiteit van bestuur en toezicht ziekenhuizen." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 6 (June 5, 2015): 239–44. http://dx.doi.org/10.5117/mab.89.31318.
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Sinds 2005 kent Nederland een governancecode voor de zorgsector. Daarmee is het een van de weinige landen met zo’n code. Een van de doelstellingen van deze code is om te komen tot een verdere professionalisering van Raad van Bestuur en Raad van Toezicht. In dit artikel wordt nagegaan in welke mate deze doelstelling bereikt is door (veranderingen in) de samenstelling van het bestuur en het toezicht van alle Nederlandse ziekenhuizen te onderzoeken. Uit de resultaten blijkt dat de Zorgbrede Governancecode goed wordt nageleefd maar dat veranderingen over tijd in het bestuur en toezicht ten aanzien van omvang, geslacht en leeftijd beperkt zijn.
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Fang, Xiao Jun, Jia Yi Du, Yin Nan Yuan, and Gong Ping Mao. "Development of Electronic Throttle Controller Based on LabVIEW Embedded Module." Applied Mechanics and Materials 43 (December 2010): 89–92. http://dx.doi.org/10.4028/www.scientific.net/amm.43.89.
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The mathematical model of electronic throttle was established in this paper, and a sliding mode control algorithm was designed based on the model. The simulation made to validate the control algorithm was achieved by LabVIEW Control and Simulation Toolkit. The control program was converted to C code and downloaded to the controller by LabVIEW embedded module. The simulation results showed that the controller met the ideal effect. There are many advantages of this kind of development mode, such as graphical programming, rich function module and code automatic generation. The development efficiency and quality can be increased.
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Goldberg, Martin A., Robert E. Wnek, Gregory J. Russo, and Cynthia Kruth. "Section 409A Deferred Compensation Issues for Domestic and International Businesses." Journal of Business & Economics Research (JBER) 13, no. 2 (March 19, 2015): 91. http://dx.doi.org/10.19030/jber.v13i2.9178.
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Internal Revenue Code (the Code) 409A creates special rules for nonqualified deferred compensation plans, including discounted stock options, severance arrangement, and even some expense reimbursement arrangements. The primary themes of Section 409A are restrictions that it places upon operation of the deferred compensation plan. In general, it places restrictions on the elections necessary to defer compensation, restrictions on the funding of the plan, and restrictions on the distributions from the plan. If the requirements of Code 409A and its regulations are not met, all amounts that had been excluded from gross income under the deferred compensation plan are currently included in gross income. Additionally. there is interest due from the original deferral that is one percentage point higher than the regular rate of interest for underpayments, plus a crushing additional 20 percent penalty.[1] Accordingly it is of paramount importance to understand how these rules apply, and how to avoid the severe penalties. [1] Code 409A(a).
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Davidson, Bruce I., and Douglas E. Stevens. "Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study." Accounting Review 88, no. 1 (August 1, 2012): 51–74. http://dx.doi.org/10.2308/accr-50272.
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ABSTRACT: Policy makers and corporations have recently emphasized a code of ethics as an effective aspect of corporate governance. The corporate governance literature in accounting, however, provides little empirical or theoretical support for this emphasis. We address this gap between public policy and the literature by studying the effectiveness of a code of ethics in an experimental setting. Using Bicchieri's (2006) model of social norm activation, we predict that a code of ethics will improve manager return behavior and investor confidence to the extent that it activates social norms that control opportunistic behavior. Further, we predict that adding a certification choice whereby the manager can publicly certify that he will adhere to the code will enhance the potential for the code of ethics to activate such norms. We find that a code of ethics only improves manager return behavior and investor confidence when the code incorporates a public certification choice by the manager. When the code is present but there is no certification choice, manager return behavior does not improve and investor confidence erodes over time because of increased expectations that are not met by managers. An analysis of individual return decisions and exit questionnaire responses supports the activation of social norms as the underlying mechanism behind our results. Data Availability: Experimental data are available from the authors upon request.
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Bedoya, Armando, Roy A. Pleasants, Joel C. Boggan, Danielle Seaman, Anne Reihman, Lauren Howard, Robert Kundich, Karen Welty-Wolf, and Robert M. Tighe. "Interstitial lung disease in a veterans affairs regional network; a retrospective cohort study." PLOS ONE 16, no. 3 (March 18, 2021): e0247316. http://dx.doi.org/10.1371/journal.pone.0247316.
Full textAbstract:
Background The epidemiology of Interstitial Lung Diseases (ILD) in the Veterans Health Administration (VHA) is presently unknown. Research question Describe the incidence/prevalence, clinical characteristics, and outcomes of ILD patients within the Veteran’s Administration Mid-Atlantic Health Care Network (VISN6). Study design and methods A multi-center retrospective cohort study was performed of veterans receiving hospital or outpatient ILD care from January 1, 2008 to December 31st, 2015 in six VISN6 facilities. Patients were identified by at least one visit encounter with a 515, 516, or other ILD ICD-9 code. Demographic and clinical characteristics were summarized using median, 25th and 75th percentile for continuous variables and count/percentage for categorical variables. Characteristics and incidence/prevalence rates were summarized, and stratified by ILD ICD-9 code. Kaplan Meier curves were generated to define overall survival. Results 3293 subjects met the inclusion criteria. 879 subjects (26%) had no evidence of ILD following manual medical record review. Overall estimated prevalence in verified ILD subjects was 256 per 100,000 people with a mean incidence across the years of 70 per 100,000 person-years (0.07%). The prevalence and mean incidence when focusing on people with an ILD diagnostic code who had a HRCT scan or a bronchoscopic or surgical lung biopsy was 237 per 100,000 people (0.237%) and 63 per 100,000 person-years respectively (0.063%). The median survival was 76.9 months for 515 codes, 103.4 months for 516 codes, and 83.6 months for 516.31. Interpretation This retrospective cohort study defines high ILD incidence/prevalence within the VA. Therefore, ILD is an important VA health concern.