Determination of audit activity in modern conditions

The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial statements or consolidated financial statements in order to express an independent opinion of the auditor on its compliance with all significant aspects and compliance with the requirements of international financial reporting standards or national accounting (statutory) standards and laws of Ukraine

Derivation of a dynamic model of the kinetics of nitrogen uptake throughout the growth of lettuce : calibration and validation

A kinetic model of nitrogen (N) uptake throughout growth was developed for lettuce cultivated in nutrient solution under varying natural light conditions. The model couples nitrogen uptake with dry matter accumulation using a two-compartment mechanistic approach, incorporating structural and non-structural pools. Maximum nitrogen uptake rates are assumed to decline with shoot dry weight, to allow for the effects of plant age. The model was parameterized using data from the literature, and calibrated for differences in light intensity using an optimization algorithm utilizing data from three experiments in different growing seasons. The calibrated model was validated against the data from two independent experiments conducted under different light conditions. Results showed that the model made good predictions of nitrogen uptake by plants from seedlings to maturity under fluctuating light levels in a glasshouse. Plants grown at a higher light intensity showed larger maximum nitrogen uptake rates, but the effect of light intensity declined towards plant maturity

The European Climate Research Alliance (ECRA): collaboration from bottom-up

The European Climate Research Alliance (ECRA) is an association of leading European research institutions in the field of climate research (http://www.ecra-climate.eu/, last access: 6 December 2018). ECRA is a bottom-up initiative and helps to facilitate the development of climate change research, combining the capacities of national research institutions, and inducing closer ties between existing national research initiatives, projects and infrastructures. ECRA works as an open platform to bring together climate researchers, providing excellent scientific expertise for policy makers and of societal relevance. The ECRA Board consists of representatives of ECRA partners and decides on governance, scientific priorities, and organisational matters. Currently organized into four Collaborative Programmes, climate scientists share their knowledge, experience and expertise to identify the most important research requirements for the future, thus developing a foresight approach. The CPs cover the topics: (1) Arctic variability and change, (2) Sea level changes and coastal impacts, (3) Changes in the hydrological cycle and (4) High impact events. The CP activities are planned in workshops and participation is open to all interested scientists from the relevant research fields. In particular, young researchers are actively encouraged to join the network. Each CP develops its joint research priorities for shaping European research into the future. Because scientific themes are interconnected, the four Collaborative Programmes interact with each other, e.g. through the organization of common workshops or joint applications. In addition, the Collaborative Programme leads attend the Board meetings. The different formats of ECRA meetings range from scientific workshops to briefing events and side events at conferences to involve different groups of interests. This facilitates the interaction of scientists, various stakeholder groups and politicians. A biennial open ECRA General Assembly that is organised in Brussels represents an umbrella event and acts as a platform for discussion and contact with stakeholders. This event is an excellent opportunity to jointly discuss research priorities of high societal relevance

Mass customization of teaching and learning in organizations

In search of methods that improve the efficiency of teaching and training in organizations, several authors point out that mass customization (MC) is a principle that covers individual needs of knowledge and skills and, at the same time, limits the development costs of customized training to those of mass training. MC is proven and established in the economic sector, and shows high potential for continuing education, too. The paper explores this potential and proposes a multidisciplinary, pragmatic approach to teaching and training in organizations. The first section of the paper formulates four design principles of MC deduced from an examination of economics literature. The second section presents amit™, a frame for mass customized training, designed according to the principles presented in the first section. The evaluation results encourage the further development and use of mass customized training in continuing education, and offer suggestions for future research

Time-resolved spectroscopy of the primary photosynthetic processes of membrane-bound reaction centers from an antenna-deficient mutant of Rhodobacter capsulatus

The primary photosynthetic reactions in whole membranes of the antenna-deficient mutant strain U43 (pTXA6–10) of Rhodobacter capsulatus are studied by transient absorption and emission spectroscopy with subpicosecond time resolution. Extensive similarities between the transient absorption data on whole membranes and on isolated reaction centers support the idea that the primary processes in isolated reaction centers are not modified by the isolation procedure

AC Electric Fields Drive Steady Flows in Flames

We show that time-oscillating electric fields applied to plasmas present in flames create steady flows of gas. Ions generated within the flame move in the field and migrate a distance δ before recombining; the net flow of ions away from the flame creates a time-averaged force that drives the steady flows observed experimentally. A quantitative model describes the response of the flame and reveals how δ decreases as the frequency of the applied field increases. Interestingly, above a critical frequency, ac fields can be used to manipulate flames at a distance without the need for proximal electrodes.Chemistry and Chemical BiologyEngineering and Applied Science

Perfluoro Alkyl Hypofluorites and Peroxides Revisited

A more convenient synthesis of the perfluoro alkyl hypofluorite (F3C)3COF as well as the hitherto unknown (C2F5)(F3C)2COF compound is reported. Both hypofluorites can be prepared by use of the corresponding tertiary alcohols RFOH and elemental fluorine in the presence of CsF. An appropriate access to these highly reactive hypofluorites is crucial. The hypofluorites are then transferred into their corresponding perfluoro bisalkyl peroxides RFOORF [RF=(F3C)3C, (C2F5)(F3C)2C] by treatment with partially fluorinated silver wool. NMR, gas‐phase infrared, and solid‐state Raman spectra of the perfluoro bisalkyl peroxides are presented and their chemical properties are discussed