scholarly journals Reflections on the Right of Appreciation of the Fiscal Authority with an Impact on Young Entrepreneurs

Author(s):  
Daniela Hudelcu ◽  
2021 ◽  
Vol 7 (2) ◽  
pp. 644-647
Author(s):  
Tabea Lukas ◽  
Keywan Sohrabi ◽  
Volker Gross ◽  
Michael Scholtes

Abstract The number of software products in the field of health and medicine increases excessively. Self-tracking, fitness, health advice, dose calculation, and analysis of physiological data - apps are popular and commonly used. Some of the products are affected by the medical device regulation, consciously or unconsciously. For young entrepreneurs, it is difficult to recognize and understand the distinction between software as medical product and health software products. A product-related orientation guide could help start-ups to understand the difference and to find the right strategy for placing their product on the market. All relevant information were collected and analyzed. Input came from a systematic literature research, an evaluation of the CHARISMHA study and a consideration of the medical device regulation as well as the relevant standards (e.g. IEC 62304 and IEC 82304). The guide was adapted to the particular situation of start-ups and microenterprises, inter alia having regard to missing regulatory affairs competences. A product-related orientation guide for young entrepreneurs was developed, which helps to identify whether products are affected by the medical device regulation or not. The guide uses a few simple questions, and it allows the entrepreneurs to estimate the related effort. Furthermore, it provides an overview of relevant standards and needed competences for the chosen path. The guide brings certainty and can help young entrepreneurs to identify the upcoming workload at an early stage. Due to the decision tree concept, it is easy to adapt the product-related strategy and see the consequences. This might help entrepreneurs to find the right strategy for placing their product on the market. Nevertheless, field testing with the guide is necessary to validate its benefit.


2020 ◽  
Vol 74 (10) ◽  
pp. 768-770
Author(s):  
Tomas Brenner

For the successful launch and sustainable growth of innovative technologies into business concepts, extensive knowledge and a wide variety of tools are needed. The ETH ieLab provides exactly the right framework and support for this.


2020 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Ollivia Ollivia ◽  
Zulfahita Zulfahita ◽  
Nurul Anjani Diah Azizah ◽  
Nanda Nuryadi ◽  
Witri Witri

<p>For the student creativity program in this entrepreneurship class, we run a business program for hanging ornaments made of rope. We give this business the name of Making a Bohemian Ceiling Decoration (Fringe Bohemian). This Bohemian Ceiling Decoration is a craft made from rope. The rope used can be various as desired, such as rope, wool rope, plastic rope, etc. But we are here using the basic material of wool rope. This handicraft business aims to increase creativity and be innovative in entrepreneurship, especially for young entrepreneurs. The hanging decoration business from this rope is easy in the manufacturing process but it takes time and requires patience in making it and the materials needed to make this decoration easy to get. The form of our business is still in an individual stage only. We do not yet have official permission from the government, because this business is still new and is still trying to enter the business world. In the future, if this business can get extraordinary profits and have enough customers, then we will increase this business to be even bigger. Many factors need to be considered in order to advance this Bohemian Ceiling Decoration business. Important factors that must be considered in order to advance this business include choosing the right location, a good marketing strategy and determining affordable prices in the community. If all the factors above can be planned properly, it will be able to make this business grow well. For this reason, it is necessary to make a business plan as a reference in accelerating the business of making Bohemian Ceiling Decorations (Bohemian Fringe).</p>


Author(s):  
J. Anthony VanDuzer

SummaryRecently, there has been a proliferation of international agreements imposing minimum standards on states in respect of their treatment of foreign investors and allowing investors to initiate dispute settlement proceedings where a state violates these standards. Of greatest significance to Canada is Chapter 11 of the North American Free Trade Agreement, which provides both standards for state behaviour and the right to initiate binding arbitration. Since 1996, four cases have been brought under Chapter 11. This note describes the Chapter 11 process and suggests some of the issues that may arise as it is increasingly resorted to by investors.


2019 ◽  
Vol 42 ◽  
Author(s):  
Guido Gainotti

Abstract The target article carefully describes the memory system, centered on the temporal lobe that builds specific memory traces. It does not, however, mention the laterality effects that exist within this system. This commentary briefly surveys evidence showing that clear asymmetries exist within the temporal lobe structures subserving the core system and that the right temporal structures mainly underpin face familiarity feelings.


Author(s):  
J. Taft∅

It is well known that for reflections corresponding to large interplanar spacings (i.e., sin θ/λ small), the electron scattering amplitude, f, is sensitive to the ionicity and to the charge distribution around the atoms. We have used this in order to obtain information about the charge distribution in FeTi, which is a candidate for storage of hydrogen. Our goal is to study the changes in electron distribution in the presence of hydrogen, and also the ionicity of hydrogen in metals, but so far our study has been limited to pure FeTi. FeTi has the CsCl structure and thus Fe and Ti scatter with a phase difference of π into the 100-ref lections. Because Fe (Z = 26) is higher in the periodic system than Ti (Z = 22), an immediate “guess” would be that Fe has a larger scattering amplitude than Ti. However, relativistic Hartree-Fock calculations show that the opposite is the case for the 100-reflection. An explanation for this may be sought in the stronger localization of the d-electrons of the first row transition elements when moving to the right in the periodic table. The tabulated difference between fTi (100) and ffe (100) is small, however, and based on the values of the scattering amplitude for isolated atoms, the kinematical intensity of the 100-reflection is only 5.10-4 of the intensity of the 200-reflection.


Author(s):  
Russell L. Steere ◽  
Michael Moseley

A redesigned specimen holder and cap have made possible the freeze-etching of both fracture surfaces of a frozen fractured specimen. In principal, the procedure involves freezing a specimen between two specimen holders (as shown in A, Fig. 1, and the left side of Fig. 2). The aluminum specimen holders and brass cap are constructed so that the upper specimen holder can be forced loose, turned over, and pressed down firmly against the specimen stage to a position represented by B, Fig. 1, and the right side of Fig. 2.


Author(s):  
K.S. McCarty ◽  
N.R. Wallace ◽  
W. Litaker ◽  
S. Wells ◽  
G. Eisenbarth

The production of adrenocorticotropic hormone by non-pituitary carcinomas has been documented in several tumors, most frequently small cell carcinoma of the lung, islet cell carcinomas of the pancreas, thymomas and carcinoids. Electron microscopy of these tumors reveals typical membrane-limited "neurosecretory" granules. Confirmation of the granules as adrenocorticotropin (ACTH) requires the use of OsO4 as a primary fixative to give the characteristic cored granule appearance in conjunction with immunohistochemical demonstration of the hormone peptide. Because of the rarity of ectopic ACTH production by mammary carcinomas and the absence of appropriate ultrastructural studies in the two examples of such ectopic hormone production in the literature of which we are aware (1,2), we present biochemical and ultrastructural data from a carcinoma of the breast with apparent ACTH production.The patient had her primary tumor in the right breast in 1969. The tumor recurred as visceral and subcutaneous metastases in 1976 and again in 1977.


Author(s):  
Melinda L. Estes ◽  
Samuel M. Chou

Many muscle diseases show common pathological features although their etiology is different. In primary muscle diseases a characteristic finding is myofiber necrosis. The mechanism of myonecrosis is unknown. Polymyositis is a primary muscle disease characterized by acute and subacute degeneration as well as regeneration of muscle fibers coupled with an inflammatory infiltrate. We present a case of polymyositis with unusual ultrastructural features indicative of the basic pathogenetic process involved in myonecrosis.The patient is a 63-year-old white female with a one history of proximal limb weakness, weight loss and fatigue. Examination revealed mild proximal weakness and diminished deep tendon reflexes. Her creatine kinase was 1800 mU/ml (normal < 140 mU/ml) and electromyography was consistent with an inflammatory myopathy which was verified by light microscopy on biopsy muscle. Ultrastructural study of necrotizing myofiber, from the right vastus lateralis, showed: (1) degradation of the Z-lines with preservation of the adjacent Abands including M-lines and H-bands, (Fig. 1), (2) fracture of the sarcomeres at the I-bands with disappearance of the Z-lines, (Fig. 2), (3) fragmented sarcomeres without I-bands, engulfed by invading phagocytes, (Fig. 3, a & b ), and (4) mononuclear inflammatory cell infiltrate in the endomysium.


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