The Potential Impact of Blockchain Technology on Audit Practice

In today’s debate about the disruptive effect of Blockchain, audit and control professions are not in the spotlight while the characteristics of the technology (transparency, traceability and integration of rules and procedures in the technology itself) combined with current technical developments, process and service innovation, applications such as smart contracts and publicly-held registers, have the potential to significantly change audit and control activities. In this context, we conducted a study based on the grounded theory to understand how auditors in Switzerland anticipate the impacts of Blockchain on their daily activities. Based on the findings, three hypotheses have emerged. First, the potential disruptive effect of the technology on the profession is not anticipated, particularly by smaller audit firms. Second, the profession might go through a paradigm shift in two ways: become more IT than accounting oriented and become more forward than backward-looking. Lastly, the profile of the auditors will change

Simulating rhizodeposition as a function of shoot and root interactions within a new 3D Functional-Structural Plant Model

Introduction - Rhizodeposition, i.e. the release of organic materials by roots, represents a significant portion of plant's carbon (C) budget, ranging from 5% to 15% of net photosynthesized C (Pausch and Kuzyakov, 2018). Various rhizodeposits can be released by roots, e.g. soluble exudates, secreted mucilage, sloughed cells, or volatile organic compounds. Despite their short lifetime, some of these products have been shown to favor plant growth, e.g. by increasing water and nutrient uptake. Among rhizodeposition processes, exudation has been suggested to depend on the concentration of carbohydrates inside the roots (Personeni et al., 2007). However, rhizodeposition not only depends on the availability of C in the roots, but also on the architecture of the root system, and many have shown that rhizodeposits are more concentrated in specific areas, such as root tips. Consequently, a Functional-Structural Plant Model (FSPM) would theoretically represent the best framework for simulating the spatial and temporal dynamics of rhizodeposition, as it can describe the evolution of both the metabolism and the architecture of the plant. The objective of this work is to create such a framework by coupling a whole-plant FSPM, a 3D root architectural model, and a new model simulating rhizodeposition. Modelling approach - Our strategy has been to combine the FSPM CN-Wheat (Barillot et al., 2016), which describes the main processes of C and nitrogen (N) acquisition and transformation by an individual wheat plant and the 3D growth and development of its aerial organs, with the model ArchiSimple (Pagès et al., 2014) that simulates the development of the 3D root architecture for a range of plant species, and the new model RhizoDep, which calculates a full C balance in each part of a root system in order to simulate local rhizodeposition fluxes. The complementarity of the three models is illustrated in Figure 1: i) CN-Wheat is used to calculate the amount of C allocated from the shoots to the roots, ii) ArchiSimple provides the 3D structure of the root system, and iii) RhizoDep distributes the C provided by the shoots within the 3D root system and simulates the actual growth, respiration and rhizodeposition of each root element based on C availability. The major link between the three models lies in the exchange of C between aboveground and belowground tissues, which is driven by gradients of sucrose concentration in the different compartments of the plant. Preliminary results & short-term perspectives - The coupling of the three models has been started using the OpenAlea platform and its Multiscale Tree Graph formalism (Pradal et al., 2008). First simulations were done using the allocation of C to the roots simulated by CN-Wheat as an input to the root model based on the effective coupling of ArchiSimple and RhizoDep. These simulations show how rhizodeposition is intrinsically dependent on the architecture of the root system and on the total amount of available C. For completing the coupling, several issues still need to be tackled, e.g. how N uptake and metabolism should be spatialized in a 3D root system, how it may be regulated by local C and N availability, and how rhizodeposition can modify soil N availability. However, this modelling approach has already led to a first prototype able to simulate rhizodeposition processes on a dynamic, 3D root system that is fully integrated within the functioning of the whole plant. Its refinement will offer unique opportunities to study the possible link between rhizodeposition and the environmental factors affecting plant growth, e.g. atmospheric CO2 concentration or soil N availability

Few Layer Graphene sticking by biofilm of freshwater diatom Nitzschia palea as a mitigation to its ecotoxicity

Carbon-based nanoparticles such as graphene have many applications leading to their industrial production. Few-Layer Graphene (FLG) is thus likely to be found in the environment, and especially in rivers. In this study, the effect of FLG on the photosynthetic benthic diatom Nitzschia palea was assessed making distinction between the impact of a direct contact with FLG and a shading effect of FLG on diatoms. Growth inhibition of diatoms exposed to FLG at 50 mg L-1 was observed at 48 h of exposure associated with an increase in diatoms mortality. At 144 h, the growth rate was recovered. However, in shading condition, at 48 h of FLG exposure, a persistent growth inhibitionwas observed at 50 mg L-1. Microscopic observations and a monitoring of FLG concentration in the medium allowed to conclude that exopolymeric substances (EPS), naturally secreted by N. palea, strongly interact with FLG, sticking nanoparticles at the bottom of wells. Our results highlight the potential mechanisms of clarification of the water column by diatoms biofilms, by sticking FLG even at high concentration. Overall, these results suggest that one potential toxicity process of graphene could be a combination of direct and shading effect leading to a strong interaction between biofilm and nanoparticles

Ornamental colors reveal age in the king penguin

We investigated whether delayed plumage maturation occurred in king penguins (Aptenodytes patagonicus). Therefore we examined the relationships between age and sex on spectral properties and size of two colored plumage patches and a UV-reflective beak spot, using known-age cohorts. Unlike the colored patch on the breast, we found age differences in ear and beak coloration. These results suggest that head ornaments in king penguins could signal sexual maturity or social status. No sex differences were found in the intensity of colored ornaments, which can result from mutual mate choice or genetic correlation between sexes. Size of colored patches did not relate to age or sex

Risk-reducing salpingo-oophorectomy, natural menopause, and breast cancer risk:an international prospective cohort of BRCA1 and BRCA2 mutation carriers

Background The effect of risk-reducing salpingo-oophorectomy (RRSO) on breast cancer risk for BRCA1 and BRCA2 mutation carriers is uncertain. Retrospective analyses have suggested a protective effect but may be substantially biased. Prospective studies have had limited power, particularly for BRCA2 mutation carriers. Further, previous studies have not considered the effect of RRSO in the context of natural menopause. Methods A multi-centre prospective cohort of 2272 BRCA1 and 1605 BRCA2 mutation carriers was followed for a mean of 5.4 and 4.9 years, respectively; 426 women developed incident breast cancer. RRSO was modelled as a time-dependent covariate in Cox regression, and its effect assessed in premenopausal and postmenopausal women. Results There was no association between RRSO and breast cancer for BRCA1 (HR = 1.23; 95% CI 0.94-1.61) or BRCA2 (HR = 0.88; 95% CI 0.62-1.24) mutation carriers. For BRCA2 mutation carriers, HRs were 0.68 (95% CI 0.40-1.15) and 1.07 (95% CI 0.69-1.64) for RRSO carried out before or after age 45 years, respectively. The HR for BRCA2 mutation carriers decreased with increasing time since RRSO (HR = 0.51; 95% CI 0.26-0.99 for 5 years or longer after RRSO). Estimates for premenopausal women were similar. Conclusion We found no evidence that RRSO reduces breast cancer risk for BRCA1 mutation carriers. A potentially beneficial effect for BRCA2 mutation carriers was observed, particularly after 5 years following RRSO. These results may inform counselling and management of carriers with respect to RRSO.</p

Banc d'essai pour la mesure d'échauffement du point de contact

Le point de contact présent dans le disjoncteur et l'interrupteur différentiel modulaires est le lieu où les lignes de courant se concentrent. Ce phénomène conduit à l'échauffement du point de contact, voire à sa fusion. Pour déterminer son échauffement et les conditions induisant une fusion, un gabarit de test a été conçu et réalisé. Nous pouvons ainsi quantifier l'influence des différents paramètres opératoires. Ce gabarit permet notamment la mesure de&nbsp; la tension de contact qu'il est nécessaire de connaître pour le calcul de la température au centre de la striction à l'aide de la formule de Kohlrausch. Cette relation suppose un régime de fonctionnement statique malgré la nature&nbsp; impulsionnelle du courant. Cet article décrit le banc de mesure mis au point, la justification du régime statique et les premières mesures effectuées

Molecular Characterization of the Gastrula in the Turtle Emys orbicularis: An Evolutionary Perspective on Gastrulation

Due to the presence of a blastopore as in amphibians, the turtle has been suggested to exemplify a transition form from an amphibian- to an avian-type gastrulation pattern. In order to test this hypothesis and gain insight into the emergence of the unique characteristics of amniotes during gastrulation, we have performed the first molecular characterization of the gastrula in a reptile, the turtle Emys orbicularis. The study of Brachyury, Lim1, Otx2 and Otx5 expression patterns points to a highly conserved dynamic of expression with amniote model organisms and makes it possible to identify the site of mesoderm internalization, which is a long-standing issue in reptiles. Analysis of Brachyury expression also highlights the presence of two distinct phases, less easily recognizable in model organisms and respectively characterized by an early ring-shaped and a later bilateral symmetrical territory. Systematic comparisons with tetrapod model organisms lead to new insights into the relationships of the blastopore/blastoporal plate system shared by all reptiles, with the blastopore of amphibians and the primitive streak of birds and mammals. The biphasic Brachyury expression pattern is also consistent with recent models of emergence of bilateral symmetry, which raises the question of its evolutionary significance

Transcriptomic response of the benthic freshwater diatom Nitzschia palea exposed to Few Layer Graphene

Nanotechnology currently undergoes a rising development partly due to the increasing use of carbon-based nanoparticles, such as Few Layer Graphene (FLG). Owing to their numerous applications, their industrial production is likely to lead to environmental release, including into aquatic ecosystems. In this study, a transcriptomic approach was used to assess the effect of FLG at low (0.1 mg.L-1) and high (50 mg.L-1) concentration on the benthic freshwater diatom Nitzschia palea after 48h of exposure. Direct contact with FLG and induced shading were distinguished to compare the transcriptomic responses. Differentially expressed genes between each exposure and control conditions were identified and their functional description was discussed. Slight transcriptomic response related to cell wall repair was observed in diatoms exposed to low FLG concentration. Exposure to high FLG concentration induced a strong response involving 1907 transcripts. Notably, 16 transcripts involved in chlorophyll biosynthesis process were under-expressed (Log2FoldChange between -3 and -1.2),suggesting a down-regulation of photosynthetic metabolism. Diatoms exposed to high FLG concentration over-expressed about 13 transcripts encoding for extracellular proteins playing a role in cellular adhesion, and two highly up-regulated transcripts involved in cell wall repair. Light deprivation caused by shading induced a down-regulation of genes involved in the energetic metabolism of N. palea. Overall, these results revealed that metabolic pathways impacted by FLG exposure were concentration contact-dependent. Moreover, this study suggests that low FLG concentration, close to environmental conditions, will have minor impact on diatom biofilms whereas high FLG concentration, mimicking accidental release, might be critical for ecosystems