Latest International Standards Research Articles

Exchange of Tax Information in the Aftermath of Brexit: Re-thinking the Role of Bilateral and Multilateral Standards as a Result of the United Kingdom’s Departure from the DAC Framework

In this article, the author discusses the extent to which the latest international standards (and the applicable tax treaties) compensate for the United Kingdom’s departure from the DAC directives (and EU law in general) and offer equivalent administrative and enforcement capacities. Further, the article provides specific descriptive and/or comparative tables that synthesize the main features of the various exchange of tax information tools that are available.

On Development of China’s System of National Accounts and Suggestions for Improvement

The release of SNA (2008) revised by the United Nations and another four international organizations caused widespread concern and in-depth study in the world. Based on the development of China’s National Accounts System, the paper analyzed the gaps between China’s current SNA and the latest international standards. The results show that these gaps are embodied in the institutional sector settings, the research and development expense classification, the statistical methods for employee compensation, the ownership classification, the assets classification, and the methods for the calculation of central bank’s output. Finally, considering the latest provisions of SNA (2008) and the actual needs of China, the paper makes some relevant suggestions for improving these deficiencies.

Terminografía galega e calidade: novos modelos

A elaboración de repertorios terminográficos que inclúen o galego como lingua de traballo experimentou desde 1980 un notable desenvolvemento. A produción terminográfica galega recente, xerada ao abeiro do proceso de normalización lingüística, foi obxecto de análise en publicacións nas que se relaciona coa planificación lingüística (p.e. Rodríguez Río 1996, Galanes 2003). Pola súa banda, na disciplina terminolóxica producíronse relevantes cambios teóricos (sobre todo a partir de Cabré 1999a), que incorporan a visión social e comunicativa ao tratamento da unidade terminolóxica. Estas innovacións teñen reflexo nas aplicacións terminográficas, especialmente no referido a plasmar as relacións entre denominación e concepto (sinonimia, polisemia etc.), así como á variación denominativa e conceptual e á selección das fontes de extracción da terminoloxía (baseadas agora en corpus).
 Nesta situación, entendemos necesario actualizar a análise sobre a terminografía galega, desde a nova perspectiva comunicativa e co obxecto da mediación interlingüística, incidindo na calidade dos dicionarios. Para iso deseñamos un sistema de avaliación con base nos indicadores internacionais (Pointer 1995), nas metodoloxías de base comunicativa e nas máis recentes normas internacionais (ISO) sobre traballo terminográfico. Os resultados desta avaliación revelan conclusións que servirán para orientar o deseño de futuros traballos terminográficos.

Cost-optimal Analysis of Performance Relation Thermal Insulation – Hydronic Heating System Applied to Romanian Residential Buildings

Abstract This article aims to investigate a very common issue that concerns every tenant of a residential building directly affected by the increased energy bills – to consider or not spending money in a building envelope rehabilitation program. In attempting to meet this challenge, we propose a numerical simulations study that have been developed to reveal cost-optimal levels for which the effort to invest in increasing the buildings thermal insulation justifies the effect obtained by reducing operational costs as a consequence of lowering heating load. The analysis is performed according to latest international standards and EU directives.

Detection unit optimization of a neutron searching detector using Monte Carlo Simulations

Abstract The NSD is a portable Neutron Searching Detector developed at Rotem Industries Ltd. with a high efficiency for counting fast and thermal neutrons employing improved gamma rejection. The NSD detection-unit consists of two 3He detectors installed within a polypropylene moderator. The latest international standards for detection of illicit trafficking of radioactive materials require high sensitivity, relatively small dimensions, and light mass. In order for it to meet these standards, the NSD detection-unit was optimized using Monte Carlo N-Particle transport code (MCNP). The moderator mass and dimensions were reduced without deterioration, even improving the instrument's sensitivity. The purposed moderator improvements covered in this paper work well for traditional hand-held neutron search detectors based on 3He tubes as well as for new neutron detection technologies due to the severe worldwide shortage of 3He. Three geometrical moderator configurations were examined using the MCNP code—a rectangular box, a circular cylinder, and an elliptical base cylinder. The optimization results showed that both the rectangular box moderator and the elliptical base cylinder moderators achieve the appropriate sensitivity required by the standards with about 30% reduced mass. A prototype was fabricated with the rectangular box moderator configuration, and its response was successfully validated by comparing empirical measurements against the results of the MCNP code. Performance examination of the optimal detection unit prototype was made regarding the latest international standards. The results showed a 17% improvement in detection limit for radioactive materials along with a 14% to 17% increased neutron detection response, while keeping the false alarm rate below the required threshold, and maintaining a 26% mass reduction.

Proposal for a Mechanics-Based Bolted Connection Design Approach for AS1720.1

The design of bolted connections for timber structures using the Australian standard AS1720, albeit being simple, could lead to unconservative solutions for some common connection configurations. The rationale for a major change in the design Clause 4.4 of AS1720 is explained by highlighting some of the faulty assumptions underlying many of the current provisions. A design approach that addresses all potential ductile and brittle failure modes is proposed. This design approach is mechanics-based and uses the compression, shear and tension strength characteristics of the various materials utilised in the connection through its density property. This paper is focused on the latest international standards implementations for bolted timber connections and proposes a significant change. The methodology proposed here is intended to contribute to the discussion and development of the next Australian timber structures standard. The method is presented and explained, and two examples are provided.

Standards: Why parts ‘fit’: The role of IEC: The International Electrotechnical Commission is busier than ever on the eve of its 75th anniversary

A Japanese engineer designs miniature fuses guided by international standards. A chief engineer of an Australian power utility places an order in the United States for overhead-line insulators knowing that they will be compatible with his installations. A U.S. communications engineer is operating a new radio transmitter knowing that he is protected by strict safety regulations against radiation, implosion and explosion, and fire. A Swiss biomedical engineer designs an improved X-ray diagnosis system using the latest international standards. A Detroit automotive engineer employs hermetically sealed nickel-cadmium cells in a prototype automobile battery knowing that the cells were manufactured in Japan according to published performance standards.