Modelling and analysing the relationship between innovation and the European Regulations on hazardous waste shipments

In Europe, there are different regulations regarding hazardous waste management with which European Union Member States must comply. On the one hand, Member States must meet the recovery targets that are set in the different waste Directives, and they have two options here: material recovery facilities in the country of origin, or recovery through the shipment of waste. In addition, EU Member States must comply with the regulations governing the shipment of hazardous waste (HW), that is, the Basel Convention and the European Regulation on the shipment of waste. Two main questions arise: where is hazardous waste sent, and why? We analyse the European regulation on the shipment of waste, and we consider the above questions by combining network analysis methodology, to examine which countries in the network can be grouped in HW-trading communities, and ANOVA technique to study how the groups created in the network behave in different contexts. These HW-trading communities can be assessed according to European Innovation Indicators, GDP, and other variables. The results allow us to understand the drivers behind the shipment of HW for recovery in Europe. First, this study provides a descriptive overview of the relationships between European countries, the way in which they cooperate and describes how each country is positioned in the joint network. Second, the study is able to identify the most relevant countries in the network. Third, the HW-trading communities are analysed to discover whether they behave differently from the other groups according to GDP and other variables, amongst which we have included the following Europe Innovation Indicators: innovation index, research systems, innovation friendly environment, or innovators. The results show that the Nordic countries are outstanding in the way in which their waste is managed with other countries and reveal a community that works both in the context of hazardous waste shipment and innovation

Understanding hazardous waste exports for disposal in europe: A contribution to sustainable development

The concept of sustainable development was introduced in Europe by the Treaty of Amsterdam (1997) and was extended to waste management in the Waste Framework Directive. In order to achieve sustainable development, hazardous waste (HW) must be managed safely and in accordance with regulations. This also applies to worldwide HW transport, especially when HW is shipped for disposal. The United Nations, through the Basel Convention, aims to prevent the export of HW from developed countries to developing countries for disposal. In Europe, HW shipments are regulated by Regulation (EC) No. 1013/2006 of the European Parliament and by the Council of 14 June 2006 on shipments of waste. Additionally, all HW shipments must be in accordance with two principles contained in the Waste Framework Directive: proximity and self-sufficiency. Using data from 2014 and network analysis methodology, this paper fills the gaps in the scientific literature by looking at how shipments of HW travel for disposal in Europe, how the regulations affect these shipments and how GDP per capita influences the shipment of waste. The results show that countries with a high GDP per capita play an important role in the network (having the highest in-degree) and that the absence of landfill taxes for HW does not influence HW shipments for disposal. Therefore, countries in the EU act in accordance with the proximity and self-sufficiency principles. © 2021 by the authors. Licensee MDPI, Basel, Switzerland

Investigación de Candidas en uretra en casos de prurito vulvar

Este trabajo ha sido realizado en colaboración con el Servicio de Ginecología de la Residencia Sanitaria "Ruiz de Alda" del S.O.ESe investiga la presencia de Candidas, en 150 muestras uretrales de pacientes que consultan aquejadas de prurito vulvovaginal. Se aislan e identifican 36 especies de Candidas, que corresponden a los tres grupos siguientes: albicans, krusei y tropicalis

Screening of conditions controlling spectrophotometric sequential injection analysis

<p>Abstract</p> <p>Background</p> <p>Despite its potential benefits over univariate, chemometrics is rarely utilized for optimizing sequential injection analysis (SIA) methods. Specifically, in previous vis-spectrophotometric SIA methods, chemometrically optimized conditions were confined within flow rate and reagent concentrations while other conditions were ignored.</p> <p>Results</p> <p>The current manuscript reports, for the first time, a comprehensive screening of conditions controlling vis-spectrophotometric SIA. A new diclofenac assay method was adopted. The method was based on oxidizing diclofenac by permanganate (a major reagent) with sulfuric acid (a minor reagent). The reaction produced a spectrophotometrically detectable diclofenac form. The 2⁶full-factorial design was utilized to study the effect of volumes of reagents and sample, in addition to flow rate and concentrations of reagents. The main effects and all interaction order effects on method performance, i.e. namely sensitivity, rapidity and reagent consumption, were determined. The method was validated and applied to pharmaceutical formulations (tablets, injection and gel).</p> <p>Conclusions</p> <p>Despite 64 experiments those conducted in the current study were cumbersome, the results obtained would reduce effort and time when developing similar SIA methods in the future. It is recommended to critically optimize effective and interacting conditions using other such optimization tools as fractional-factorial design, response surface and simplex, rather than full-factorial design that used at an initial optimization stage. In vis-spectrophotometric SIA methods those involve developing reactions with two reagents (major and minor), conditions affecting method performance are in the following order: sample volume > flow rate ≈ major reagent concentration >> major reagent volume ≈ minor reagent concentration >> minor reagent volume.</p

Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model, where our results indicate that despite the value relevance of the book values of equity has declined, it has been replaced by the increasing prominence of earnings in both Germany and the UK after the switch to the IFRS. Second, a modified model, which shows that the incremental value relevance of both earnings and book values are considerably higher in the long term for firms in the UK than in Germany. Third, a simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the relative predictive power of the book value of equity in the UK compared with the more noticeable impact on the value relevance of earnings in Germany. Collectively, the results of these models indicate that: (i) the explanatory power of linear equity valuation models is higher in UK than in the Germany, (ii) a long-run Granger-causal relationship exists between accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in the knowledge that the potential costs of switching to the IFRS is completely nullified within three years by the benefits arising from a reduction in information asymmetry and earning mismanagement among firms which are listed on the stock exchanges of both common law and code law-based EU countries

Design indicators for better accommodation environments in hospitals: inpatients’ perceptions

This is an Author's Accepted Manuscript of an article published in Intelligent Buildings International, 2012, [© Taylor & Francis], available online at: http://www.tandfonline.com/doi/abs/10.1080/17508975.2012.701186Several studies have found an association between the physical environment and human health and wellbeing that resulted in the postulation of the idea of evidence-based and patient-centred design of healthcare facilities. The key challenge is that most of the underpinning research for the evidence base is context specific, the use of which in building design is complex, mainly because of the difficulties associated with the disaggregation of findings from the context. On the other hand, integrating patients’ perspectives requires an understanding of the relative importance of design indicators, which the existing evidence base lacks to a large extent. This research was aimed at overcoming these limitations by investigating users’ perception of the importance of key design indicators in enhancing their accommodation environments in hospitals. A 19-item structured questionnaire was used to gather inpatients' views on a 5-point scale, in two Chinese hospitals. A principal component analysis (PCA) resulted in five constructed dimensions with appropriate reliability and validity (Cronbach’s alpha=0.888). The item, design for cleanliness, was ranked as most important, closely followed by environmental and safety design indicators. The item, entertainment facilities, was ranked lowest. The indicator, pleasant exterior view had the second lowest mean score, followed by the item, ability to customise the space. Age, accommodation type and previous experience of hospitalisation accounted for statistically significant differences in perceptions of importance of various constructed design dimensions

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly stated objectives of the EU's so-called 'IAS Regulation', we distinguish between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences generally fails to document an increase in the comparability or transparency of financial statements. In contrast, there is rich and almost unanimous evidence of positive effects on capital markets and at the macroeconomic level. We argue that certain research design issues are likely to contribute to this apparent mismatch in findings and we suggest areas for future research to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy. However, extant empirical evidence and insights from non-IFRS settings suggest that mandatory IFRS adoption has the potential to materially affect contractual outcomes. We conclude that both the intended and the unintended consequences deserve further scrutiny to assess the costs and benefits of mandatory IFRS adoption, which may help provide a basis for evaluating the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field

Study of the nitrifying power in the arid soils of the province of Jaén.

Research has been carried out into the nitrifying activity -nitrous and nitric- of 22 samples of arid soil. Conditions of humidity most favourable to the above mentioned activity have been ascertained in this process, as well as the influence of the seasonal time of year, of the depth the sample has been taken from and of the preferential nature of the soil

Identificación de gérmenes nitrificantes de los suelos áridos

Se hace un estudio de aislamiento e identificación de los gérmenes de 22 muestras de suelos áridos. Se aíslan 67 especies de Nitrosomas europeae, 12 especies de Nitrosocystis javanenis y 7 cepas de Nitrosococcus nitrosus. Los cultivos de estos gérmenes están contaminados frecuentemente con diversas especies de Corynebacterium. El valor más óptimo de pH para el crecimiento de estos gérmenes nitrosos es el de 6'7. Los límites de crecimiento están comprendidos entre los valores de 5'5 y 7. Se aíslan e identifican 31 especies del género Nitrobacter. Las especies identificadas son el N. winogradsky y N. ágilis. No se ha encontrado ninguna especie del género Nitrocyvtis. El pH más optimo para el crecimiento es' el de 8; a un pH 6'5 aún es posible el crecimiento

Identification of nitrifying germs of arid soils

A study has been made of isolating the nitrifying germs in 22 samples of arid soil. 61 species of Nitrosomas europeae, 12 species of Nytrosocystis javanensis and 7 species of Nitrosococcus nitrosus have been isolated. The cultures of these germs are frenquently contamined by diferent speries of Corynebacterium.It  has been ascertained that 6,7 is the most efficient value for the growth of nitrous germs. The limits of growth are contained within the values 5,5 and 7.