THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING

The article aims to analyze world-wide financial crisis’ impact and implications asregards assurance for financial reporting, starting with and comparing reactions of internationalaccounting and audit professional organizations, as regards possible accounting professional’scontributions to economical stability, and establishes the global crisis as incentive for enhancingassurance for financial reporting.assurance, financial reporting, economical global crisis;

Monitoring Black Sea environmental changes from space: New products for altimetry, ocean colour and salinity. Potentialities and requirements for a dedicated in-situ observing system

21 pages, 13 figures, 2 tables, supplementary material https://www.frontiersin.org/articles/10.3389/fmars.2022.998970/full#supplementary-material.-- Data availability statement: The datasets generated for this study can be found on the web interface (http://www.eo4sibs.uliege.be/) and on Zenodo under data doi: 10.5281/zenodo.6397223 with a full documentation that include Products User Manuals (PUM) and Algorithm Theoretical Basis Document (ATBD). All these products are distributed in netCDF files Grégoire et al. (2022). SMOS SSS and CDM products are also available at https://bec.icm.csic.es/bec-ftp-service/In this paper, satellite products developed during the Earth Observation for Science and Innovation in the Black Sea (EO4SIBS) ESA project are presented. Ocean colour, sea level anomaly and sea surface salinity datasets are produced for the last decade and validated with regional in-situ observations. New data processing is tested to appropriately tackle the Black Sea’s particular configuration and geophysical characteristics. For altimetry, the full rate (20Hz) altimeter measurements from Cryosat-2 and Sentinel-3A are processed to deliver a 5Hz along-track product. This product is combined with existing 1Hz product to produce gridded datasets for the sea level anomaly, mean dynamic topography, geostrophic currents. This new set of altimetry gridded products offers a better definition of the main Black Sea current, a more accurate reconstruction and characterization of eddies structure, in particular, in coastal areas, and improves the observable wavelength by a factor of 1.6. The EO4SIBS sea surface salinity from SMOS is the first satellite product for salinity in the Black Sea. Specific data treatments are applied to remedy the issue of land-sea and radio frequency interference contamination and to adapt the dielectric constant model to the low salinity and cold waters of the Black Sea. The quality of the SMOS products is assessed and shows a significant improvement from Level-2 to Level -3 and Level-4 products. Level-4 products accuracy is 0.4-0.6 psu, a comparable value to that in the Mediterranean Sea. On average SMOS sea surface salinity is lower than salinity measured by Argo floats, with a larger error in the eastern basin. The adequacy of SMOS SSS to reproduce the spatial characteristics of the Black Sea surface salinity and, in particular, plume patterns is analyzed. For ocean colour, chlorophyll-a, turbidity and suspended particulate materials are proposed using regional calibrated algorithms and satellite data provided by OLCI sensor onboard Sentinel-3 mission. The seasonal cycle of ocean colour products is described and a water classification scheme is proposed. The development of these three types of products has suffered from important in-situ data gaps that hinder a sound calibration of the algorithms and a proper assessment of the datasets quality. We propose recommendations for improving the in-situ observing system that will support the development of satellite productsThis work has been carried out as part of the European Space Agency contract Earth Observation data For Science and Innovations in the Black Sea (EO4SIBS, ESA contract n° 4000127237/19/I-EF). MG received fundings from the Copernicus Marine Service (CMEMS), the European Union’s Horizon 2020 BRIDGE-BS project under grant agreement No. 101000240 and by the Project CE2COAST funded by ANR(FR), BELSPO (BE), FCT (PT), IZM (LV), MI (IE), MIUR (IT), Rannis (IS), and RCN (NO) through the 2019 “Joint Transnational Call on Next Generation Climate Science in Europe for Oceans” initiated by JPI Climate and JPI Oceans. The research on SMOS SSS has been also supported in part by the Spanish R&D project INTERACT (PID2020-114623RB-C31), which is funded by MCIN/AEI/10.13039/501100011033, funding from the Spanish government through the “Severo Ochoa Centre of Excellence” accreditation (CEX2019-000928-S) and the CSIC Thematic Interdisciplinary Platform TeledetectPeer reviewe

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Monitoring the Black Sea environmental changes from Space

Living Planet Symposium, 23-27 May 2022, Bonn, GermanyThe Black Sea is a small enclosed basin where coastal regions have a large influence and mesoscale signals dominate the dynamics (the Rossby radius of deformation is about 20km). Large riverine inputs, mainly on the northwestern shelf, induce well-marked horizontal gradients in the distribution of the Black Sea salinity and optical characteristics: coastal and shelf waters have very low salinity and contain large amounts of optically active materials (e.g. coloured dissolved organic matter) and its oligotrophic deep sea has a salinity around 18.2. The presence of these contrasting water characteristics in a relatively small enclosed environment, combined with land contamination and the specificities of its atmospheric composition(e.g. high cloud coverage, aerosols) make the Black Sea a challenging area for the development of high quality satellite products. We present results from the ESA EO4SIBS (Earth Observation for Science and Innovation in the Black Sea) project dedicated to the development, and subsequent scientific analysis, of new algorithms for the development of satellite products in the Black Sea. In particular, ocean colour products (chlorophyll-a, total suspended matter concentrations, turbidity) are produced from Sentinel 3 (S3) OLCI data combining different algorithms and then, a classification of water masses is proposed. A revised gridded altimetry product based on 5-Hz along track data (combining Cryosat and S3 SAR over 2011-2019) is produced and validated in the coastal zone with tide gauge data. L2, L3 and L4 Sea Surface Salinity is derived over 2011-2020 from the L-Band measured by SMOS and compared with in-situ surface salinity data from field sampling and Argo. In the presentation, we will describe the technical development that are needed to obtain high quality products in the Black Sea. An experimental CDOM product is also proposed. All these products are integrated to further understand the Black Sea physical and biogeochemical functioning. For instance, the Black Sea mesoscale dynamics are inferred from the 5-Hz altimetry product using an eddy detection and tracking algorithm. The benefit of assimilating ocean colour data in the Black Sea operational model (also known as CMEMS BS-MFC BIO) for the prediction of the Black Sea ecosystem is illustrated as for instance the simulation of particularly intense blooms in June 2017. EO4SIBS Gridded products are archived as CF-compliant NetCDF files and disseminated through ncWMS protocol. We conclude with a set of recommendations for observational requirements needed to increase the quality of satellite products in the Black Sea and to be able to use the full potential of current and new information provided by satellitesPeer reviewe

Adult Cancer Pain

Pain is a common symptom associated with cancer and its treatment. Pain management is an important aspect of oncologic care, and unrelieved pain significantly comprises overall quality of life. These NCCN Guidelines list the principles of management and acknowledge the range of complex decisions faced in the management oncologic pain. In addition to pain assessment techniques, these guidelines provide principles of use, dosing, management of adverse effects, and safe handling procedures of pharmacologic therapies and discuss a multidisciplinary approach for the management of cancer pain

CoCoNet: Towards coast to coast networks of marine protected areas (From the shore to the high and deep sea), coupled with sea-based wind energy potential

This volume contains the main results of the EC FP7 "The Ocean of Tomorrow" Project CoCoNet, divided in two sections: 1) a set of guidelines to design networks of Marine Protected Areas in the Mediterranean and the Black Seas; 2) a smart wind chart that will allow evaluating the possibility of installing Offshore Wind Farms in both seas. The concept of Cells of Ecosystem Functioning, based on connectivity, is introduced to define natural units of management and conservation. The definition of Good Environmental Status, as defined in the Marine Strategy Framework Directive, is fully embraced to set the objectives of the project, by adopting a holistic approach that integrates a full set of disciplines, ranging from physics to bio-ecology, economics, engineering and many sub-disciplines. The CoCoNet Consortium involved scientist sfrom 22 states, based in Africa, Asia, and Europe, contributing to build a coherent scientific community

Editorial. A supplement of Scires-it on the COCONET european project

The Supplement to vol. 6, 2016 of SCIRES-IT contains the result of CoCoNet (Towards COast to COast NETworks of marine protected areas, coupled with sea-based wind energy potential), a project of the EU Oceans of Tomorrow programme (http://www.coconet-fp7.eu). The European Union requires Open Access to the results of the projects resulting from its support to scientific advancement. This is in full accordance with the policy of SCIRES-IT, an eco-sustainable open–access journal, which joins the main principles of the Berlin Declaration on Open Access with the aims of the International Convention on Biological Diversity. CoCoNet tackled two problems that are closely linked with each other: the protection of the marine environment and clean energy production. Hence, the Supplement is divided into two parts that, together, form a unicum

CoCoNet: towards coast to coast networks of marine protected areas (from the shore to the high and deep sea), coupled with sea-based wind energy potential

This volume contains the main results of the EC FP7 “The Ocean of Tomorrow” Project CoCoNet, divided in two sections: 1) a set of guidelines to design networks of Marine Protected Areas in the Mediterranean and the Black Seas; 2) a smart wind chart that will allow evaluating the possibility of installing Offshore Wind Farms in both seas. The concept of Cells of Ecosystem Functioning, based on connectivity, is introduced to define natural units of management and conservation. The definition of Good Environmental Status, as defined in the Marine Strategy Framework Directive, is fully embraced to set the objectives of the project, by adopting a holistic approach that integrates a full set of disciplines, ranging from physics to bio-ecology, economics, engineering and many sub-disciplines. The CoCoNet Consortium involved scientist sfrom 22 states, based in Africa, Asia, and Europe, contributing to build a coherent scientific community

CoCoNet: Towards coast to coast networks of marine protected areas (From the shore to the high and deep sea), coupled with sea-based wind energy potential

This volume contains the main results of the EC FP7 "The Ocean of Tomorrow" Project CoCoNet, divided in two sections: 1) a set of guidelines to design networks of Marine Protected Areas in the Mediterranean and the Black Seas; 2) a smart wind chart that will allow evaluating the possibility of installing Offshore Wind Farms in both seas. The concept of Cells of Ecosystem Functioning, based on connectivity, is introduced to define natural units of management and conservation. The definition of Good Environmental Status, as defined in the Marine Strategy Framework Directive, is fully embraced to set the objectives of the project, by adopting a holistic approach that integrates a full set of disciplines, ranging from physics to bio-ecology, economics, engineering and many sub-disciplines. The CoCoNet Consortium involved scientist sfrom 22 states, based in Africa, Asia, and Europe, contributing to build a coherent scientific community