Energy tax harmonization represents a fundamental target within the European Union. In fact fiscal harmonization is a crucial step towards the creation of a single market. In this article the possibility of achieving such an objective is discussed. The paper consists of two sections. In the first the European taxation on energy products is analysed. This analysis is useful in showing the differ...

The demand for evidence-based health informatics and benchmarking of 'good' information systems in health care gives an opportunity to continue reporting on recent papers in the German journal GMS Medical Informatics, Biometry and Epidemiology (MIBE) here. The publications in focus deal with a comparison of benchmarking initiatives in German-speaking countries, use of communication standards in...

This paper describes next generation vehicular network standard comparison among North America, Europe and Japan and provides harmonization proposal for Japanese DSRC (Dedicated Short Range Communication). The basic DSRC standards are in IEEE (Institute of Electrical and Electronics Engineers Inc.) and in ETSI (European Telecommunication Standard Institute). The IEEE and the ETSI have regular m...

The review outlines the current issues of Pharmacovigilance System in the Russian Federation, namely present state of regulatory aspects of PV system in Russia, regulatory requirements in Russia and in Eurasian Economic Union, review of the causes of under-reporting of ADRs. Specific focus has been made on topical issues such as a harmonization of the requirements to the Pharmacovigilance Syste...

In 2005, International Financial Reporting Standards (IFRS) have been legally adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS remain an option for non-listed in some countries. We investigate whether European privately held can raise more debt when they voluntarily report their consolidated financial information according rather than local rules. U...

Supplement 23 to Digital Imaging and Communications in Medicine (DICOM) is an introduction to the structured reporting (SR) classes, which are used for transmission and storage of clinical documents. The SR classes fully support both conventional free-text reports and structured information, thus enhancing the precision, clarity, and value of clinical documentation. In addition, the SR standard...

Although international research is increasing in volume and importance, there remains a dearth of knowledge on similarities and differences in "national human research ethics" (NHREs), that is, national ethical guidelines (NEGs), Institutional Review Boards (IRBs), and research stakeholder' ethical attitudes and behaviors (EABs). We begin to address this situation by reporting upon our experien...

The study aims to assess the potential long-term effects of ‘accounting culture’ sedimented in POC on materialization concepts IAS and IFRS. Through archive research as a method, contents consolidated reports entities listed main Index Euronext Lisboa for most recent year (2020 or 2021, when available) were assessed.

The origins of safety pharmacology are grounded upon observations that organ functions (like organ structures) can be toxicological targets in humans exposed to novel therapeutic agents, and that drug effects on organ functions (unlike organ structures) are not readily detected by standard toxicological testing. Safety pharmacology is " em leader those studies that investigate the potential und...