Motifs and Impediments for the Harmonization of Accounting Regulations for Small and Medium-Sized Companies in the EU

Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper, the author have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of international standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.

BARRIERS AND IMPEDIMENTS TO A HOLISTIC APPROACH TO PROMOTING SUPER-ENERGY-EFFICIENT (SEE) HOMES

Reducing energy consumption and environmental impacts of homes remains a critical task for researchers and practitioners.Although numerous energy efficient(EE)home strategies have been developed,their adoption across the entire industry has still been limited.Nationwide,only a small number of EE homes have been built under several well-known EE home programs.Therefore,the research question of,“what prevents EE homes from being widely accepted and built?”needs to be addressed and investigated thoroughly.This paper presents the findings-a comprehensive set of barriers and impediments to the wide spread adoption of EE homes-from an on-going effort made by an alliance of researchers,educators,builders,suppliers,appraisers,real estate agents,and other parties associated with the home construction industry.These findings are being used to develop and implement a holistic action plan to advance the cause of EE homes through research,education,and outreach.The provided insights will also help other researchers,educators,practitioners and government agencies re-evaluate the strategies used in promoting EE homes and improve the effectiveness of on-going and future programs.

Advances in post intensive care unit care: A narrative review

As the treatment options,modalities and technology has grown,mortality in intensive care unit(ICU)has been on the decline.More and more patients are being discharged to wards and in the care of their loved ones after at times prolonged treatment,sometimes in isolation.These survivors have a lower life expectancy and a poorer quality of life.They can have substantial familial financial implications and an economic impact on the healthcare system in terms of increased and continued utilisation of services,the so-called post intensive care syndrome(PICS).But it is not only the patient who is the sufferer.The mental health of the loved ones and family members may also be affected,which is termed as PICS-family.In this review,we shall be reviewing the definition,epidemiology,clinical features,diagnosis and evaluation,treatment and follow up of PICS.We shall also focus on measures to prevent,rehabilitate and understand the ICU stay from patients’perspective on how to redesign the ICU,post ICU care needs for a better patient outcome.

Advances in Research of Treatment of Angina Pectoris in Coronary Heart Disease from the Method of Dredging Collaterals with Pungent

The angina pectoris in coronary heart disease belongs to the category of"chest impediment"in traditional Chinese medicine,and belongs to the syndrome of root deficiency with tip excess.Its main pathogenesis is obstruction of the heart collaterals,and treatment mainly adopts dredging collaterals and relieving pain.Based on the treatment principles of dredging collaterals with pungent,aiming at the etiology,pathogenesis and disease characteristics of angina pectoris in coronary heart disease,this article systematically analyzes the Method of Dredging Collaterals with Pungent including the methods of dredging collaterals with pungent moisture,dredging collaterals with pungent warm,dredging collaterals with pungent aroma,and dredging collaterals with insect type drugs,to provide ideas for the treatment of angina pectoris in coronary heart disease.

Clinical Experience of Chief Physician Zhou Lamei in Using Diaphoresis to Treat Impediment Disease

This paper discusses and summarizes the clinical experience of chief physician Zhou Lamei in the treatment of the impediment disease(arthralgia)by using internal treatment sweating method and external treatment diaphoresis.It is pointed out that diaphoresis plays an important role in the treatment of arthralgia.

India at crossroads for energy

As one of the fastest growing economies and further larger consumer of energy in the world, there has been a paradigm shift in India’s energy demand. Here we evaluate the growth of Indian economy its, diversification of agriculture-based economy to industrial production, service and digital-technology based economy and deepening of income sources, although the dependence on foreign sources for energy demands has not markedly improved.This situation has placed India at the crossroads for energy sufficiency, especially under the highly fluid and changing geopolitical, strategic, environmental and economic scenarios of the World order. We attempt to understand the issue from geological perspective and address some of the impediments.

Impacts of Water Development Plans on Regional Water Cooperation—A Case Study of Amu River Basin

The trans-boundary Amu River Basin (ARB), which is shared among Afghanistan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan, is a primary source for human population and ecosystem. Future water demand in Afghanistan is likely to increase due to ambitious development plans after long-term unrest in the country. In accordance with high water abstraction in the Afghan part of ARB and its impacts on the downstream countries, water cooperation mechanisms are analyzed using the desk study approach. The results concerning regional water cooperation on the ARB show that, the level of cooperation between Afghanistan and central Asian riparian countries is reasonably weak. There are certain issues causing lack of cooperation between Afghanistan and central Asian riparian countries. Developmental and political interests of riparian states are key impediments to regional water cooperation on ARB. Technical impediments include the lack of human capacity, no application of basin approach and, lack of donor coordination at regional level. The policy analysis as a result of this study envisaged that initiatives to improve water management practices and increase productivity are highly needed in the study area to mitigate the foreseeing increase in irrigated water demand. The international framework law of UNWCC 1997 cannot be applied generally in central Asia and particularly in Afghanistan. Thirdly, Afghanistan’s participation in regional water cooperation framework i.e. ICWC is highly needed though participation as permanent member requires a “revise water demand assessment by ICWC” on the basis of reliable data, current infrastructural development and irrigation expansion plans of Afghanistan albeit donor agencies could play a mediation role in establishing agreement on water allocation between Afghanistan and other riparian countries.

Cautionary note:Electronic medical records,a potential disaster in the making?

Concern is expressed that electronic medical records may actually compromise care.Reports are electronically collated with patient charts, but when are they examined? Current electronic transmission of results to patients' electronic medical records do not seem to notify of new information.The unknown time from prescription to patient action and the variable time required for individual test performance seem to mandate that a physician attempting to be conscientious would have to examine all sections of every patient medical record in their practice, every day.That is quite inefficient and error-prone.Electronic medical record still contains what appear to be dangerous "bugs" which compromise our ability to provide the care we believe our patients deserve? I remain unsure that outpatient electronic medical records are "ready for prime time."

Argument for Ruling a Unique European Tax

Harmonization of tax policy at European level is the result of compromise that must be achieved between member states＇ sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT （value added tax） levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states.

Thoughts on the Diagnosis and Treatment of Postpartum Rheumatism

Postpartum rheumatism belongs to the deficiency in origin and excess in superficiality.The dual deficiency of qi and blood is the main pathological basis of postpartum rheumatism.External pathogen,depression,and blood stasis are important pathogenic factors for postpartum rheumatism.Syndrome differentiation mainly includes deficiency-excess pattern identification.In terms of the treatment,it is necessary to take deficiency and depression as guiding principle.Besides,it is necessary to combine wind-cold-dampness or stasis evil of patients to take different treatment methods.

Research on Replacing Effects & Examination System of TBT against Tariff Impediment to Textile and Apparel Trade

With the cutoff and limitation of tariff and traditional non-tariff Barriers to Trade by GATT/WTO, Technical Barriers to Trade (TBT) has gradually replaced tariff and general non-tariff Barriers to Trade and become an important measurement in new trade protectionism. This article analyzes the replacement of TBT on tariff barrier for exporting countries, as well as the trading pattern of TBT in its maturing period through the discussion of macro strategies of surpassing TBT; meanwhile it also probes into the examination and supervision policies of governmental functional departments.

Most soil and litter arthropods are unidentifable based on current DNA barcode reference libraries

We are far from knowing all species living on the planet.Understanding biodiversity is demanding and requires time and expertise.Most groups are understudied given problems of identifying and delimiting species.DNA barcoding emerged to overcome some of the difficulties in identi-fying species.Its limitations derive from incomplete taxonomic knowledge and the lack of comprehensive DNA barcode libraries for so many taxonomic groups.Here,we evaluate how useful barcoding is for identifying arthropods from highly diverse leaf litter communities in the south-ern Appalachian Mountains(USA).We used 3 reference databases and several automated classification methods on a data set including several arthropod groups.Acari,Araneae,Collembola,Coleoptera,Diptera,and Hymenoptera were well represented,showing different performances across methods and databases.Spiders performed the best,with correct identification rates to species and genus levels of~50%across data-bases.Springtails performed poorly,no barcodes were identified to species or genus.Other groups showed poor to mediocre performance,from around 3%(mites)to 20%(beetles)correctly identified barcodes to species,but also with some false identifications.In general,BOLD-based identification offered the best identification results but,in all cases except spiders,performance is poor,with less than a fifth of specimens correctly identified to genus or species.Our results indicate that the soil arthropod fauna is still insufficiently documented,with many species unrepresented in DNA barcode libraries.More effort toward integrative taxonomic characterization is needed to complete our reference libraries before we can rely on DNAbarcoding as a universally applicable identification method.

Roots of the taxonomic impediment:Is the“integrativeness”a remedy?

The use of the“integrative approach”for classification of organisms since its formal establishment in 2005 has become a recurrent theme of zoosystematics.A bibliometric survey of the publications on integrative taxonomy of animals,which is aimed at exploring the most popular areas of research and characterizing the practical systematists’attitudes to this new approach,is presented.An analysis of 582 papers,which appeared between 2005 and 2017 in journals indexed by Scopus and the Web of Science Core Collection,has illustrated the gradual growth of the popularity of integrative taxonomy as well as some biases in the representation of higher taxa in“integrated”studies.It has been shown that the“integrative”papers have more chance of appearing in a top-ranking journal and gain relatively more citations as compared with non-integrative papers.The obtained results are discussed in the context of the“taxonomic impediment”problem thought to be a consequence of the institutional crisis of traditional taxonomy,which has been vividly debated over the past decades.

Iraq’s Impediment

Electoral uncertainties in Iraq may threaten a steady timetable for a full withdrawal of U.S.