Internationalising auditing standards : stakeholder views on Australia\u27s strategic directions

Purpose: &ndash; The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board\u27s (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.Design/methodology/approach: &ndash; A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia\u27s Financial Reporting Council.Findings: &ndash; Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.Research limitations/implications: &ndash; The findings of this study provide an insight into the future of Australia\u27s role in the international arena and increase awareness of stakeholders\u27 views on the international harmonisation of auditing standards.Originality/value: &ndash; While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs. <br /

Variation in morpho-physiological, biochemical and molecular responses of two Eucalyptus species under short-term water stress

The genus Eucalyptus occurs in a wide range of environmental conditions, including rainforests, subalpine, arid/semi-arid and moist temperate zones. It includes species with the capacity to cope with extremely low water potential. This study aims to screen water stress tolerance in two Eucalyptus species under nursery conditions. Inter-specific variation in morphological, physiological, biochemical and molecular parameters in two Eucalyptus species (E. tereticornis and E. camaldulensis) with contrasting levels of tolerance to progressive short term water-deprived condition was evaluated. Water stress reduced growth measured in terms of root:shoot ratio and specific leaf area (SLA), photosynthetic parameters, leaf water potential and relative water content (RWC) in both genotypes. Biochemical parameters including total sugars, phenol, phytohormones (indole acetic acid and abscisic acid) and proline were found to significantly increase during stress in both genotypes. Water responsive transcripts like osmotin and DREB/CBF registered significant expression variation in the two genotypes, suggesting their key role in regulating water stress tolerance in Eucalyptus

Investigating early iron finds from Mayiladumparai Tamil Nadu

The paper covers preliminary metallurgical investigations related to the ferrous metal finds excavated at the Iron Age stie of Mayiladumparai by Tamil Nadu State Department of Archaeolog

Atomic-layer-deposited ultrafine MoS2 nanocrystals on cobalt foam for efficient and stable electrochemical oxygen evolution

Ultrafine molybdenum sulfide (MoS2) nanocrystals are grown on a porous cobalt (Co) foam current collector by atomic layer deposition (ALD) using molybdenum hexacarbonyl and hydrogen sulfide as precursors. When used to catalyze the oxygen evolution reaction (OER), the optimal Co@MoS2 electrode, even with a MoS2 loading as small as 0.06 mg cm-2, exhibits a large cathodic shift of ca. 200 mV in the onset potential (the potential at which the current density is 5 mA cm-2), a low overpotential of only 270 mV to attain an anodic current density of 10 mA cm-2, much smaller charge transfer resistance and substantially improved long-term stability at both low and high current densities, with respect to the bare Co foam electrode, showing substantial promise for use as an efficient, low-cost and durable anode in water electrolyzers.L. F. Liu acknowledges the support of the FCT Investigator grant (no. IF/01595/2014) and the Exploratory grant (No. IF/01595/2014/CP1247/CT0001) from the Portuguese Foundation of Science & Technology (FCT). D. H. Xiong and W. Li are thankful for the financial support from Marie Curie Action COFUND fellowships (NanoTrainforGrowth, Grant Agreement no. 600375) under the FP7 framework. D. H. Xiong also acknowledges the financial support from the China Postdoctoral Science Foundation (No. 2015 T80847). This work was partly funded by the European Commission Horizon 2020 project "CritCat" (Grant Agreement No. 686053).info:eu-repo/semantics/publishedVersio

Mesoporous Ternary Nitrides of Earth-Abundant Metals as Oxygen Evolution Electrocatalyst

As sustainable energy becomes a major concern for modern society, renewable and clean energy systems need highly active, stable, and low-cost catalysts for the oxygen evolution reaction (OER). Mesoporous materials offer an attractive route for generating efficient electrocatalysts with high mass transport capabilities. Herein, we report an efficient hard templating pathway to design and synthesize three-dimensional (3-D) mesoporous ternary nickel iron nitride (Ni3FeN). The as-synthesized electrocatalyst shows good OER performance in an alkaline solution with low overpotential (259 mV) and a small Tafel slope (54 mV dec(−1)), giving superior performance to IrO(2) and RuO(2) catalysts. The highly active contact area, the hierarchical porosity, and the synergistic effect of bimetal atoms contributed to the improved electrocatalytic performance toward OER. In a practical rechargeable Zn–air battery, mesoporous Ni(3)FeN is also shown to deliver a lower charging voltage and longer lifetime than RuO(2). This work opens up a new promising approach to synthesize active OER electrocatalysts for energy-related devices. [Image: see text] ELECTRONIC SUPPLEMENTARY MATERIAL: The online version of this article (10.1007/s40820-020-0412-8) contains supplementary material, which is available to authorized users

Continuous nanobelts of nickel oxide–cobalt oxide hybrid with improved capacitive charge storage properties

This paper reports the synthesis of continuous nanobelts, whose thickness is less than half of its pore diameter, of a material hybrid composing of nanograins of nickel oxide and cobalt oxide by electrospinning technique and their capacitive charge storage properties. While the constituent binary metal oxides (NiO and Co3O4) formed solid cylindrical nanofibers the hybrid and a stoichiometric compound in the Ni-Co-O system, i.e., spinel-type NiCo2O4, formed as thin nanobelts due to the magnetic interaction between nickel and cobalt ions. The nanobelts showed six-fold larger surface area, wider pores, and impressive charge storage capabilities compared to the cylindrical fibres. The hybrid nanobelts showed high specific capacitance (CS ~ 1250 F g− 1 at 10 A g− 1 in 6 M KOH) with high capacity retention, which is appreciably larger than found for the stoichiometric compound (~ 970 F g− 1 at 10 A g− 1). It is shown that the hybrid nanobelts have lower internal resistance (1.3 Ω), higher diffusion coefficient (4.6 × 10− 13 cm2 s− 1) and smaller relaxation time (0.03 s) than the benchmark materials studied here

Individual Human Life Morality of Vethathiri Maharishi

From the beginning of the Human race to the present day there has been need to guide the lives of huaman beings. The main reason for this is that man suffers from material attraction  and perceptual giddiness. So in every age Scholars, Sages, and Saints have appeared and guided human life to be better and happier. Vethathiri Maharishi, the great philosopher who emerged in the twentieth century in that way  and led man to move in the state of knowledge and to live in peace and pleasure. Vethathri Maharishi has given lot of books to the Tamil literature world based on the lofty idea that world peace created through individual human peace. Among them the Gnanak kalanjiyam is a notable book which Published in two volumes, the book contains 1854 songs. This  article examines the virtues mentioned  by vethathiri maharishi  under the rhetoric of virtue in his book as  the  main virtues that every individual man should follow in his life as the development Gnanak kalanjiyam of the individual who is the foundation  of the society as the cause of social and  national development