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2021 ◽  
Vol 3 ◽  
Author(s):  
Syunsuke Yamanaka ◽  
Koji Morikawa ◽  
Hiroshi Morita ◽  
Ji Young Huh ◽  
Osamu Yamamura

This study presents a new blood pressure (BP) estimation algorithm utilizing machine learning (ML). A cuffless device that can measure BP without calibration would be precious for portability, continuous measurement, and comfortability, but unfortunately, it does not currently exist. Conventional BP measurement with a cuff is standard, but this method has various problems like inaccurate BP measurement, poor portability, and painful cuff pressure. To overcome these disadvantages, many researchers have developed cuffless BP estimation devices. However, these devices are not clinically applicable because they require advanced preparation before use, such as calibration, do not follow international standards (81060-1:2007), or have been designed using insufficient data sets. The present study was conducted to combat these issues. We recruited 127 participants and obtained 878 raw datasets. According to international standards, our diverse data set included participants from different age groups with a wide variety of blood pressures. We utilized ML to formulate a BP estimation method that did not require calibration. The present study also conformed to the method required by international standards while calculating the level of error in BP estimation. Two essential methods were applied in this study: (a) grouping the participants into five subsets based on the relationship between the pulse transit time and systolic BP by a support vector machine ensemble with bagging (b) applying the information from the wavelet transformation of the pulse wave and the electrocardiogram to the linear regression BP estimation model for each group. For systolic BP, the standard deviation of error for the proposed BP estimation results with cross-validation was 7.74 mmHg, which was an improvement from 17.05 mmHg, as estimated by the conventional pulse-transit-time-based methods. For diastolic BP, the standard deviation of error was 6.42 mmHg for the proposed BP estimation, which was an improvement from 14.05mmHg. The purpose of the present study was to demonstrate and evaluate the performance of the newly developed BP estimation ML method that meets the international standard for non-invasive sphygmomanometers in a population with a diverse range of age and BP.


2021 ◽  
Vol 8 (2) ◽  
pp. 152-167
Author(s):  
X. Fangkun ◽  
N. Symaniuk

This article examines the specifics of legal regulation of sustainable development in China and Russia. This topic is exceptionally relevant today since legal regulation of this area should create effective frameworks for the relationship between people and nature. The authors draw attention to the fact that sustainable development is better implemented when it is supported both by international standards and, necessarily, by national laws. The approaches then that China and Russia, both member countries of the BRICS bloc, are taking in implementing sustainable development are of importance, and thus described and contrasted in this study. To do so, the authors apply the comparative legal analysis, which makes it possible to distinguish both the advantages of international and national systems and the disadvantages. Based on their methodology, the authors formulate possible recommendations for each nation.


2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Uwe Hempelmann

Abstract The chapter defines the terms pigments and fillers according to international standards and gives a short overview over the history and economic aspects and uses. The general common chemical and physical properties are outlined and basic methods for characterization of the pigments and their behavior in binders are described.


2021 ◽  
Vol 7 (Extra-D) ◽  
pp. 480-490
Author(s):  
Tatyana Viktorovna Gololobova ◽  
Salavat Khamitovich Sarmanaev ◽  
Sergey Zenin ◽  
Aleksey Yuryevich Shirokov ◽  
Georgiy Nikolaevich Suvorov

The study aims at identifying the core rules and standards for forming a legal model of inter-action between levels of public authority in a federal state during a pandemic. The authors have considered documents that regulate the process of interaction between public authorities during the coronavirus pandemic, as well as the doctrinal sources of law in Belgium, Germany, Canada, the USA, Switzerland, and Australia. In addition, they have analyzed the acts of the World Health Organization adopted during the COVID-19 epidemic and containing recom-mendations on the interaction of public authorities during a pandemic. The research methods were as follows: general philosophical, general and special scientific (structural-legal, compara-tive-legal, and formal-legal The authors have concluded that it is possible to introduce separate rules and standards for such interaction of public authorities during the period of a pandemic into the Russian legal system.


2021 ◽  
Vol 13 (2) ◽  
Author(s):  
T. Stupnytska ◽  
N. Kuprina ◽  
Н. Tkachuk ◽  
Kh. Baraniuk

Auditing in Ukraine is on the path of formation and development, which necessitates the improvement and revision of regulations, which, in turn, leads to an increase in both theoretical and practical aspectsof audit and audit activity. Modern conditions of the process of Ukraine's integration into the European spacecause the regulatory framework to be adapted to the legislation of the European Union. During the period ofoperation, the national audit system in Ukraine is constantly improving. The article analyzes the normativedocuments and publications of scientists to determine aspects of regulatory regulation of audit in Ukraine inconnection with its integration and the possibility of adapting existing legislation to the legislation of the European Union. The analysis showed that the audit regulatory system in Ukraine is multilevel, but the maindocuments governing audit in the country are the Law "On Audit of Financial Statements and Audit activity"and International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services .The levels of normative-legal regulation of audit and the main differences in the structure of normative actsregulating the implementation of audit and audit activities in Ukraine have been considered.


Author(s):  
Knut Blind ◽  
Maximilian von Laer

AbstractSeveral studies investigating the trade effects of standardization have found a positive impact of the number of international standards in a country on its trade volumes. While international standards have so far been considered as exogenous, we investigate what drives countries to take over leading roles, i.e. secretariats, in committees of the International Organization for Standardization (ISO) using a panel dataset on the ISO participation of 12 countries. Looking at this phenomenon through the perspective of agenda setting in international institutions we expect ISO participation to be a desirable tool for shaping technological trajectories and substantiating global influence via international technology transfer. We find that, while for most countries no systematic pattern can be observed, both China and the US show a close correlation between R&D and standardization work at ISO. For China, we attribute this finding to having a strategic approach toward standardization participation, for the US to the distinct features of the decentralized US standardization system. Finally, we derive implications of findings for both research and practice.


2021 ◽  
Vol 16 (1(21)) ◽  
pp. 22-31
Author(s):  
David Bidzinashvili

The new Corona-virus and the contagious disease which it causes, the so called COVID 19, put forward the serious challenges for many countries all over the world and for Georgia among them. Almost the whole world is facing very serious obstacles on the international and national levels. Too many problems emerged in the world countries. To resist against the new disease has become the main priority for each country. The global processes caused by the pandemics have influenced the audit service as well. The uncertainty and unpredictability caused the new risks of deficiencies and activated already existed ones in the new environment. The situation became more complicated due to the fact that it can happen that the auditors do not consider the mentioned risks in the process of planning for audits or the risks may be considered mistakenly. The firms and other economical institutions in which the audit is carried out are obliged to adopt the new rules and changing environments in which their businesses function; they should change the rules of fulfilling the operation, preparing the financial accounts, the processes of their representing the information processes, safety of information shown in the financial accounts, the rules of their preparing; they also evaluate the possibilities of keeping on their activities in the nearest future. The qualified performing of the audit implies the basical elemenst which helps to create such environment where the possibility of the high level audit will be at the maximum. Implementing the quality control implies that such system will include two stages; each of them is directed towards providing the audit processes according the international standards There are several types of the quality improvement system. In all of them the main variable value represents the amount of costs for the proper system. All countries choose the system which provides benefits taking the costs into consideration. There are four main stages in the process of implementation the system which will ensure the high quality audit. Here are four main stages shown in the process of implementation:  The first stage: to carry out diagnostic observation;  The second stage: stating the view;  The third sage: working out the system;  The fourth stage: implementation of the system. The firms and other economical institutions where the audit is carried out are obliged to be reliable with their activities in the changing situation in which their businesses function. The subjects change the rules of carrying out the usual operations, change the open information given in the financial accounts, and estimate the possibilities of maintaining the existing possibilities for the nearest future. It is important to revise some standards out of Audit International Standards and to make them fit for revealing and assessing the risks of essential mistakes and discrepencies. The controlled variation of the standard regulates such issues as the newly corrected risks caused by influences of COVID-19 pandemic on the planned approaches to the audit and also, evaluation of the risks already defined and making changes in them taking into consideration the influence of the errors in the risk evaluations and influence made upon the planned evaluations and audits the changes of which will influence the evaluations of the risks in the inner control of the subject on the previously made imagination of the control environment, in order to define the measures to be taken in order to change the reactions to the mistakes using different measures in order to reach the trustful mechanisms to rely on. International standards of audit– answering to the assessed risks, the checked variation of the standard implies that it maybecome necessary to change the measures of reaction to the changes in the circumstances in order to obtain enough reliable measures and activities to control the situation by means of enough auditory evidences. The auditor has responsibilities to take into consideration that largening the deadlines will cause growth of the period and the risks of the dates of events which will happen in the time interval between accountability date and the date of the conclusion made by audit, the audit is also responsible for any event taking place later in relation to the Covid-19 situation. He is responsible also for evaluation of the fact about financial information. The enterprise functioning within nowadays complex environment taking into consideration the situation of COVID 19, should consider such priority issues as the uncertainty accompanying the Covid situation, related covenants, and others which accompany the pandemic period, among them the region, the financial state of customers and dealers, liquidating and paying capacity. During the process of the risk assessments it should considered that Covid 19 pandemic greatly influenced the global economics and the separate branches such as hotels business, retail sail, tourism and others. As a result of pandemic, it is possible that the number of audit considerations and thee circumstances can modify them which can be conditioned by different circumstances and the audit will state if there are incorrectable improper conditioned due to the circumstances. The audit will make it certain there are unimprovable mistakes which apart and together are essential for the financial accountability and the auditor will conclude that they cannot acquire the proper conditioned which apart or together could be essential financial accounts or the audit will conclude that they are not able to the essential accountability. Important researches were led to assess the appeared situation and it was concluded that the COVID 19 pandemic had influenced the financial situation which showed that the specific actions and procedures became complicated.


2021 ◽  
Vol 22 (7) ◽  
pp. 781-803
Author(s):  
Tat'yana N. SOLOVEI ◽  
Valeriya A. PUCHKOVA

Subject. This article summarizes development trends in non-financial reporting and traces the current problems of its content and qualities. Objectives. The article aims to indicate key problems of the content and quality of non-financial reporting, referring to the analyzable publications and analytical reviews of corporate practices. It also aims to determine possible regulation areas of non-financial reporting practices as part of the Concept for the Development of Public Non-Financial Reporting in the Russian Federation. Methods. For the study, we used the methods of detailed description and summary, comparison, analogy, and the logic and systems approaches. We analyzed scientific publication in periodicals and analytical reviews of the Russian Union of Industrialists and Entrepreneurs, Big Four companies, focusing on the development of non-financial reporting practices. Results. The article summarizes key problems of non-financial reporting, which are typical of the Russian and foreign companies. We suggest how the regulation of non-financial reporting should be developed in Russia, referring to the European experience and corporate practices. The article provides an analysis of the non-financial reporting quality in twelve Russian companies so as to verify and identify issues of its content and quality. Conclusions. Businesses do prepare their non-financial reports in compliance with the international standards and initiatives on sustainable development. They often fail to disclose what method they use to select subjects for their reports, reluctantly giving examples of negative effects on the environment or other adverse impact of their operations. The information is not always comparable for accounting periods. Considering the experience of the European countries in the regulation of non-financial reporting, we conclude there should be conceptual principles for non-financial reporting in accordance with international standards and national distinctions.


2021 ◽  
Vol 22 (7) ◽  
pp. 740-760
Author(s):  
Tat'yana Yu. DRUZHILOVSKAYA

Subject. This article discusses the regulations regarding the assessment of financial instruments of public sector organizations in the systems of Russian and international standards. Objectives. The article aims to investigate the degree of convergence of regulations regarding the assessment of financial instruments in the Russian standards for public sector organizations with the rules of international standards. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analogy method. Results. Based on a comparison of the regulations regarding the initial and subsequent assessment of various types of financial assets and financial liabilities in the Russian FSBU Standard Financial Instruments and IPSAS 29 Financial Instruments: Recognition and Measurement, the article identifies situations where the assessments of financial instruments of public sector organizations, conducted according to Russian and international standards, coincide or have differences. Conclusions and Relevance. It is advisable to further converge approaches to the assessment of financial instruments in Russian standards for public sector organizations and the IPSAS regulations. The results obtained have both applied and theoretical applications in the field of financial accounting.


Author(s):  
Nader Alihosseini ◽  
Gholamreza Salehi ◽  
Arash Mirabdolah Lavasani

In this research, the performance of serial two-stage compression (STC) cycle and bypass two-stage compression (BTC) cycle on the household refrigerator-freezers is tested in the laboratory. Then, based on the results of the experiments, exergy, exergoeconomic analyses, and cycle optimization are carried out. Considering that replacing refrigerants in household refrigerator-freezers is one of the approaches to increase the performance and environmental impact of these systems, R436A refrigerant (46% Isobutene and 54% Propane mixture) is used and analyzed to replace previous refrigerants. Finally, the multi-objective optimization of the mentioned cycles is performed with both refrigerants. For analyses, two models of refrigerator-freezers with different cycles are used (STC cycle with R134a refrigerant and BTC cycle with R-600a refrigerant). In both models, two evaporators for refrigerator-freezer compartments are used. International standards (IEC 62552) are used to test refrigerator-freezers. MATLAB and REFPROP 9.1 software are used to model the systems. According to the results of the analyses, the STC cycle with R436A refrigerant has more total exergy destruction rate (0.727 kW) compared to R134a refrigerant. In the BTC cycle, in which the fresh food compartment (FFC) and freezer compartment (FZC) operate, the total exergy destruction rate with R-600a refrigerant (0.422 kW) is less than with R436A refrigerant. In the case of the BTC cycle in which only the FZC operates, the total exergy destruction rate with R-600a refrigerant (0.455 kW) is less than with R436A refrigerant. The most exergoeconomic factor among cycle equipment is related to the compressor (about 98%). The highest COP value between cycles is related to the STC cycle with R134a refrigerant.


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