Õppe- ja kasvatustöö kavandamine ja läbiviimine osalise keelekümbluse erivanuseliste laste rühmas Vaivara lasteaia näitel

http://www.ester.ee/record=b4509107*es

Dynamics and limits of regulatory privatization: reorganizing audit oversight in Russia

Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution of a public/private audit oversight regime (audit of the auditors) in Russia. We show how, in the early stages of post-Soviet reforms, old state-administered forms of financial oversight were replaced with market-oriented arrangements (peer reviews) offered by newly founded private professional accountancy associations as a service to their members. Fifteen years later, the process of regulatory privatization culminated in a reinvigoration of public authority. Our longitudinal analysis highlights the pivotal role of the state in the liberalization of governance by showing how audit oversight privatization was not only enabled by, but also provided a condition for, the strengthening of government actors. We introduce the term ‘legislative layering’ to denote the mechanism that enabled public actors to redeploy themselves in the face of the rising market logic to ensure continuity in their regulatory objectives

Identification of Escherichia coli K12 YdcW protein as a γ-aminobutyraldehyde dehydrogenase

Abstractγ-Aminobutyraldehyde dehydrogenase (ABALDH) from wild-type E. coli K12 was purified to apparent homogeneity and identified as YdcW by MS-analysis. YdcW exists as a tetramer of 202±29kDa in the native state, a molecular mass of one subunit was determined as 51±3kDa. Km parameters of YdcW for γ-aminobutyraldehyde, NAD+ and NADP+ were 41±7, 54±10 and 484±72μM, respectively. YdcW is the unique ABALDH in E. coli K12. A coupling action of E. coli YgjG putrescine transaminase and YdcW dehydrogenase in vitro resulted in conversion of putrescine into γ-aminobutyric acid

Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis

This study focuses on the recent development in audit technologies, i.e., the rise of Big Data and Analytics (BDA) tools, and how auditors make use of them in audits. While prior audit studies have acknowledged that audit technologies shape and re-construct the market for audit services, they have not devoted much attention to the performative nature of such technologies and how their properties may shape the dynamics of technological change. Drawing on sociomateriality literature as well as observations, documentary materials and 25 semi-structured interviews with individuals directly engaging with BDA, this study explores how BDA users interact with particular properties of the technology in the course of an audit. We then consider how these interactions reconfigure aspects of the audit process and change the relational dynamics within audit firms. In particular, our findings suggest that properties of BDA such as scripts have afforded large-scale automation of audit routines, generating opportunities for expanding the evidential scope and depth of audit work. Further, we also show how the visualization dashboards have contributed to auditors’ ability to communicate and justify their claims and judgements. Finally, we demonstrate that BDA has reshaped the nature of work relationships and flows between audit firms’ different functions and service lines

A Pipeline for Classifying Deleterious Coding Mutations in Agricultural Plants

The impact of deleterious variation on both plant fitness and crop productivity is not completely understood and is a hot topic of debates. The deleterious mutations in plants have been solely predicted using sequence conservation methods rather than function-based classifiers due to lack of well-annotated mutational datasets in these organisms. Here, we developed a machine learning classifier based on a dataset of deleterious and neutral mutations in Arabidopsis thaliana by extracting 18 informative features that discriminate deleterious mutations from neutral, including 9 novel features not used in previous studies. We examined linear SVM, Gaussian SVM, and Random Forest classifiers, with the latter performing best. Random Forest classifiers exhibited a markedly higher accuracy than the popular PolyPhen-2 tool in the Arabidopsis dataset. Additionally, we tested whether the Random Forest, trained on the Arabidopsis dataset, accurately predicts deleterious mutations in Orýza sativa and Pisum sativum and observed satisfactory levels of performance accuracy (87% and 93%, respectively) higher than obtained by the PolyPhen-2. Application of Transfer learning in classifiers did not improve their performance. To additionally test the performance of the Random Forest classifier across different angiosperm species, we applied it to annotate deleterious mutations in Cicer arietinum and validated them using population frequency data. Overall, we devised a classifier with the potential to improve the annotation of putative functional mutations in QTL and GWAS hit regions, as well as for the evolutionary analysis of proliferation of deleterious mutations during plant domestication; thus optimizing breeding improvement and development of new cultivars

Hybrid Organic–Inorganic Halide Post-Perovskite 3-Cyanopyridinium Lead Tribromide for Optoelectronic Applications

2D halide perovskite-like semiconductors are attractive materials for various optoelectronic applications, from photovoltaics to lasing. To date, the most studied families of such low-dimensional halide perovskite-like compounds are Ruddlesden–Popper, Dion–Jacobson, and other phases that can be derived from 3D halide perovskites by slicing along different crystallographic directions, which leads to the spatially isotropic corner-sharing connectivity type of metal-halide octahedra in the 2D layer plane. In this work, a new family of hybrid organic–inorganic 2D lead halides is introduced, by reporting the first example of the hybrid organic–inorganic post-perovskite 3-cyanopyridinium lead tribromide (3cp)PbBr3. The post-perovskite structure has unique octahedra connectivity type in the layer plane: a typical “perovskite-like” corner-sharing connectivity pattern in one direction, and the rare edge-sharing connectivity pattern in the other. Such connectivity leads to significant anisotropy in the material properties within the inorganic layer plane. Moreover, the dense organic cation packing results in the formation of 1D fully organic bands in the electronic structure, offering the prospects of the involvement of the organic subsystem into material's optoelectronic properties. The (3cp)PbBr3 clearly shows the 2D quantum size effect with a bandgap around 3.2 eV and typical broadband self-trapped excitonic photoluminescence at temperatures below 200 K

RASSF1A uncouples Wnt from Hippo signalling and promotes YAP mediated differentiation via p73

Transition from pluripotency to differentiation is a pivotal yet poorly understood developmental step. Here, we show that the tumour suppressor RASSF1A is a key player driving the early specification of cell fate. RASSF1A acts as a natural barrier to stem cell self-renewal and iPS cell generation, by switching YAP from an integral component in the β-catenin-TCF pluripotency network to a key factor that promotes differentiation. We demonstrate that epigenetic regulation of the Rassf1A promoter maintains stemness by allowing a quaternary association of YAP–TEAD and β-catenin–TCF3 complexes on the Oct4 distal enhancer. However, during differentiation, promoter demethylation allows GATA1-mediated RASSF1A expression which prevents YAP from contributing to the TEAD/β-catenin–TCF3 complex. Simultaneously, we find that RASSF1A promotes a YAP–p73 transcriptional programme that enables differentiation. Together, our findings demonstrate that RASSF1A mediates transcription factor selection of YAP in stem cells, thereby acting as a functional “switch” between pluripotency and initiation of differentiation