Draagt nieuwe wetgeving voor accountants(organisaties) bij aan het dichten van de verwachtingskloof?

Het dichten van de verwachtingskloof vormt een essentiële schakel voor het beoogd vertrouwensherstel in de accountant(sverklaring). Auteurs betwijfelen of het uitvaardigen van nieuwe wet- en regelgeving voor accountants(organisaties) bijdraagt aan het dichten van de verwachtingskloof. Volgens auteurs dient de wetgever in te zetten op het nauwkeurig(er) in kaart brengen van publieke verwachtingen, omdat dit de enige route is naar vertrouwensherstel

Temperature-dependent Raman spectroscopy in BaRuO3_3 systems

We investigated the temperature-dependence of the Raman spectra of a nine-layer BaRuO$_3$ single crystal and a four-layer BaRuO$_3$ epitaxial film, which show pseudogap formations in their metallic states. From the polarized and depolarized spectra, the observed phonon modes are assigned properly according to the predictions of group theory analysis. In both compounds, with decreasing temperature, while $A_{1g}$ modes show a strong hardening, $E_g$ (or $E_{2g}$) modes experience a softening or no significant shift. Their different temperature-dependent behaviors could be related to a direct Ru metal-bonding through the face-sharing of RuO$_6$. It is also observed that another $E_{2g}$ mode of the oxygen participating in the face-sharing becomes split at low temperatures in the four layer BaRuO$_3$. And, the temperature-dependence of the Raman continua between 250 $\sim$ 600 cm$^{-1}$ is strongly correlated to the square of the plasma frequency. Our observations imply that there should be a structural instability in the face-shared structure, which could be closely related to the pseudogap formation of BaRuO$_3$ systems.Comment: 8 pages, 6 figures. to be published in Phys. Rev.

Prevalence and Risk Factors of Neurologic Manifestations in Hospitalized Children Diagnosed with Acute SARS-CoV-2 or MIS-C

Background: Our objective was to characterize the frequency, early impact, and risk factors for neurological manifestations in hospitalized children with acute severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection or multisystem inflammatory syndrome in children (MIS-C). Methods: Multicenter, cross-sectional study of neurological manifestations in children aged <18 years hospitalized with positive SARS-CoV-2 test or clinical diagnosis of a SARS-CoV-2-related condition between January 2020 and April 2021. Multivariable logistic regression to identify risk factors for neurological manifestations was performed. Results: Of 1493 children, 1278 (86%) were diagnosed with acute SARS-CoV-2 and 215 (14%) with MIS-C. Overall, 44% of the cohort (40% acute SARS-CoV-2 and 66% MIS-C) had at least one neurological manifestation. The most common neurological findings in children with acute SARS-CoV-2 and MIS-C diagnosis were headache (16% and 47%) and acute encephalopathy (15% and 22%), both P < 0.05. Children with neurological manifestations were more likely to require intensive care unit (ICU) care (51% vs 22%), P < 0.001. In multivariable logistic regression, children with neurological manifestations were older (odds ratio [OR] 1.1 and 95% confidence interval [CI] 1.07 to 1.13) and more likely to have MIS-C versus acute SARS-CoV-2 (OR 2.16, 95% CI 1.45 to 3.24), pre-existing neurological and metabolic conditions (OR 3.48, 95% CI 2.37 to 5.15; and OR 1.65, 95% CI 1.04 to 2.66, respectively), and pharyngeal (OR 1.74, 95% CI 1.16 to 2.64) or abdominal pain (OR 1.43, 95% CI 1.03 to 2.00); all P < 0.05. Conclusions: In this multicenter study, 44% of children hospitalized with SARS-CoV-2-related conditions experienced neurological manifestations, which were associated with ICU admission and pre-existing neurological condition. Posthospital assessment for, and support of, functional impairment and neuroprotective strategies are vitally needed

Accountantstoezicht, rechtsbescherming en de ontwikkeling van beroepsnormen

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Geschlossene Gewaechshaussysteme mit integrierter solarer Wasserentsalzungsanlage fuer aride Gebiete

Copy held by FIZ Karlsruhe; available from UB/TIB Hannover / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Untersuchung des Langzeitverhaltens von mit festen Sonderabfaellen verfuellten Salzkavernen unter besonderer Beruecksichtigung der neuen Empfehlungen Abschlussbericht zum Forschungsvorhaben

Neben grundlegenden Untersuchen zum Tragverhalten von mit festen Sonderabfaellen verfuellten Salzkavernen wurde anhand eines exemplarischen Beispiels die Trockeneinlagerung von Kieselrot numerisch simuliert und das Tragverhalten des Verbundsystems 'Gebirge-Abfallstoff' entsprechend den Anforderungen an einen geotechnischen Sicherheitsnachweis vor dem Hintergrund bestehender Dimensionierungskriterien des Speicherkavernenbaus verwertet. Im Ergebnis der exemplarischen Bewertung konnte die grundsaetzliche Realisierbarkeit der Deponiekavernentechnik nachgewiesen werden. Die Forderung der Empfehlungen zur Geotechnik der Untertagedeponierung von Sonderabfaellen in Salzkavernen folgend, wurde anhand eines Beispiels aufgezeigt, dass die natuerlichen Streuungen von Last- und Widerstandsgroessen (Einwirkungen und Materialfestigkeiten) durch eine mathematische Verknuepfung von mechanischen und stochastischen Modellen im Rahmen eines probabilistischen Sicherheitskonzeptes beruecksichtigt werden koennen. Das bei der Berechnung der Streuungen und Einwirkungen verwendete FEM-Modell war aufgrund seiner groben Diskretisierung dabei geeignet, die grundsaetzliche Vorgehensweise bei der Ermittlung der natuerlichen Streuung der Einwirkungen aufzuzeigen. (orig.)In addition to fundamental studies on the strength of salt caverns which were backfilled with fixed hazardous waste, the dry storage of dioxin contaminated copper slag was simulated numerically by means of an example. The strength behavior of the integrated system 'rock/waste' was interpreted in accordance with the requirements for a geotechnical safety verification against the background of existing dimensioning criteria for storage cavern construction. In the result of the exemplary evaluation, the fundamental feasibility of the cavern technology for waste disposal could be proved. The requirement of the 'Recommendations for geotechnics of underground disposal of hazardous waste in salt caverns' was taken into account. By means of an example, it was shown that the natural scatter of load and resistivity variables (effects and material strength) can be taken into account by a mathematical combination of mechanical and stochastic models within the framework of a probabilistic safety concept. A FE model discretized coarsly was used for computation of the scatter and the effect. The model was suitable to show the fundamental procedure during the determination of the natural scatter of effects. (orig.)SIGLEAvailable from TIB Hannover: F93B1223 / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekDEGerman

Initial antibiotic treatment for acute simple appendicitis in children is safe: Short-term results from a multicenter, prospective cohort study

Item does not contain fulltextBACKGROUND: Initial antibiotic treatment for acute appendicitis has been shown to be safe in adults; so far, not much is known about the safety and efficacy of this treatment in children. The aims of this study were to investigate the feasibility of a randomized controlled trial (RCT) evaluating initial antibiotic treatment for acute appendectomy in children with acute simple appendicitis and to evaluate the safety of this approach. METHODS: In a multicenter, prospective cohort study patients aged 7-17 years with a radiologically confirmed simple appendicitis were eligible. Intravenous antibiotics (amoxicillin/clavulanic acid 250/25 mg/kg 4 times daily; maximum 6,000/600 mg/d and gentamicin 7 mg/kg once daily) were administered for 48-72 hours. Clinical reevaluation every 6 hours, daily blood samples, and ultrasound follow-up after 48 hours was performed. In case of improvement after 48 hours, oral antibiotics were given for a total of 7 days. At any time, in case of clinical deterioration or non-improvement after 72 hours, an appendectomy could be performed. Follow-up continued until 8 weeks after discharge. Adverse events were defined as major complications of antibiotic treatment, such as allergic reactions, perforated appendicitis, and recurrent appendicitis. RESULTS: Of 44 eligible patients, 25 participated (inclusion rate, 57%; 95% CI, 42%-70%). Delayed appendectomy was performed in 2, and the other 23 were without symptoms at the 8 weeks follow-up. Minor complications occurred in three patients. None of the patients suffered from an adverse event or a recurrent appendicitis. CONCLUSION: Our study shows that an RCT comparing initial antibiotic treatment strategy with urgent appendectomy is feasible in children; the intervention seems to be safe