41,356 research outputs found

    Determination of audit activity in modern conditions

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    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

    What Have We Learned from Policy Transfer Research? Dolowitz and Marsh Revisited

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    Over the last decade, policy transfer has emerged as an important concept within public policy analysis, guiding both theoretical and empirical research spanning many venues and issue areas. Using Dolowitz and Marsh's 1996 stocktake as its starting point, this article reviews what has been learned by whom and for what purpose. It finds that the literature has evolved from its rather narrow, state-centred roots to cover many more actors and venues. While policy transfer still represents a niche topic for some researchers, an increasing number have successfully assimilated it into wider debates on topics such as globalisation, Europeanisation and policy innovation. This article assesses the concept's position in the overall ‘tool-kit’ of policy analysis, examines some possible future directions and reflects on their associated risks and opportunities

    Interpretation of x-ray-absorption dichroism experiments

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    A rule is derived to use x-ray magnetic circular dichroism spectra to extract the magnetic moment of the conduction-band states with j= l -1/2 separately from those with j= l + 1/2 as a function of energy. This quantity is straightforward to determine from the electronic band structure. The rule is illustrated with an application to pure iron and to the random substitutional alloy Fe_{80}CO_{20}

    Planar Josephson Tunnel Junctions in a Transverse Magnetic Field

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    Traditionally, since the discovery of the Josephson effect in 1962, the magnetic diffraction pattern of planar Josephson tunnel junctions has been recorded with the field applied in the plane of the junction. Here we discuss the static junction properties in a transverse magnetic field where demagnetization effects imposed by the junction geometry and configuration of the electrodes are important. Measurements of the critical current versus magnetic field in planar Nb-based high-quality junctions with different geometry, size and critical current density show that it is advantageous to use a transverse magnetic field rather than an in-plane field to suppress the Josephson tunnel current and Fiske resonances in practical applications.Comment: 5 pages, 2 figures, submitted to Journal of Applied Physic

    A Bit-String Model for Biological Aging

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    We present a simple model for biological aging. We studied it through computer simulations and we have found this model to reflect some features of real populations.Comment: LaTeX file, 4 PS figures include

    The role of angular momentum in the construction of electromagnetic multipolar fields

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    Multipolar solutions of Maxwell's equations are used in many practical applications and are essential for the understanding of light-matter interactions at the fundamental level. Unlike the set of plane wave solutions of electromagnetic fields, the multipolar solutions do not share a standard derivation or notation. As a result, expressions originating from different derivations can be difficult to compare. Some of the derivations of the multipolar solutions do not explicitly show their relation to the angular momentum operators, thus hiding important properties of these solutions. In this article, the relation between two of the most common derivations of this set of solutions is explicitly shown and their relation to the angular momentum operators is exposed.Comment: 13 pages, 2 figure
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