ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS

The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to present how financial auditors get involved within environmental audit, both internationally and inRomania. The scientific approach is based on information from national literature, European andinternational practice regarding environmental audit and the implication of accounting professionalsin this activity. The results of the research conducted in this paper have shown that the accountingprofession at international level, such as the case of New Zeeland, as well as at national level, is onlyslightly involved in environmental audit due to the fact that this type of audit is an activity that is notmandatory, being used for the entity’s own use as opposed to financial audit, which is mandatory andis stipulated by accounting regulations in force and is standardized.environmental audit, financial audit, environmental aspects, accounting profession

Multiple nearest-neighbor exchange model for the frustrated magnetic molecules Mo72Fe30 and Mo72Cr30

Our measurements of the differential susceptibility dM/dH of the frustrated magnetic molecules Mo72Fe30 and Mo72Cr30 reveal a pronounced dependence on magnetic field (H) and temperature (T) in the low H - low T regime, contrary to the predictions of existing models. Excellent agreement with experiment is achieved upon formulating a nearest-neighbor classical Heisenberg model where the 60 nearest-neighbor exchange interactions in each molecule, rather than being identical as has been assumed heretofore, are described by a two-parameter probability distribution of values of the exchange constant. We suggest that the probability distribution provides a convenient phenomenological platform for summarizing the combined effects of multiple microscopic mechanisms that disrupt the idealized picture of a Heisenberg model based on a single value of the nearest-neighbor exchange constant.Comment: 8 pages, 5 figure

Mental health at different stages of cancer survival: a natural language processing study of Reddit posts

IntroductionThe purpose of this study was to use text-based social media content analysis from cancer-specific subreddits to evaluate depression and anxiety-loaded content. Natural language processing, automatic, and lexicon-based methods were employed to perform sentiment analysis and identify depression and anxiety-loaded content.MethodsData was collected from 187 Reddit users who had received a cancer diagnosis, were currently undergoing treatment, or had completed treatment. Participants were split according to survivorship status into short-term, transition, and long-term cancer survivors. A total of 72524 posts were analyzed across the three cancer survivor groups.ResultsThe results showed that short-term cancer survivors had significantly more depression-loaded posts and more anxiety-loaded words than long-term survivors, with no significant differences relative to the transition period. The topic analysis showed that long-term survivors, more than other stages of survivorship, have resources to share their experiences with suicidal ideation and mental health issues while providing support to their survivor community.DiscussionThe results indicate that Reddit texts seem to be an indicator of when the stressor is active and mental health issues are triggered. This sets the stage for Reddit to become a platform for screening and first-hand intervention delivery. Special attention should be dedicated to short-term survivors

New routes in polyoxometalate chemistry : from keplerates to chemistry under confined conditions

Todea AM. New routes in polyoxometalate chemistry : from keplerates to chemistry under confined conditions. Bielefeld (Germany): Bielefeld University; 2008

The imperfect - preterite opposition in romance languages

An aspect of the Romance languages that defies neat linguistic analysis is tense usage. In particular, students of Romance languages as well as grammarians have found it difficult to provide a consistent explanation for the imperfect - preterite opposition. Two main points of contention concern (i) the question of whether the two forms have an inherent aspectual content and (ii) the structure and role of lexical aspectual information in determining the overall meaning of a sentence. While the attempts at explaining French and Spanish usages of the imperfect and the preterite are numerous, hardly any work has been done in the interpretation of Romanian data. Furthermore, a general assumption that the same form - function opposition holds across Romance languages has led to cross-linguistic differences rarely being examined. I argue that the imperfect and the preterite do have an inherent aspectual content. However, in opposition to previous accounts, I maintain that the preterite does not provide a ‘closed’ viewpoint and that an atelic eventuality described by the verb phrase in the preterite can continue up to the present moment. I propose a description of the imperfect - preterite opposition that includes finer distinctions of lexical aspect based on its constituent stage structure. These finer lexical aspectual distinctions allow the identification of an area of divergence in the use of the two forms in French, Spanish, and Romanian: the preterite was found to be used more widely with states in Romanian than in French and Spanish.</p

Measurement Methods for Nanoparticles in Indoor and Outdoor Air

International audienceA large variety of measurement methods for the characterization of airborne nanoparticles in indoor or outdoor air exist. The choice of an appropriate method depends strongly on the questions to be tackled. If the aerosol is to be characterized only for a single location, one may use stationary equipment that is rather bulky but provides the most details and is most accurate. Spatially resolved measurements can only be conducted with portable or personal measurement equipment which provide a limited dataset with lower accuracy. Furthermore, the metrics to be measured (e.g., number, surface area of mass concentration, chemical composition, etc.) determine the choice of measurement methods as no single method can do it all. Another determining factor is the time resolution of the instruments. While direct-reading monitors deliver the information with high time resolution (often 1 s) and hence allow for linking the measured concentration to certain activities, samplers collect the particles for subsequent analyses and therefore provide an average over the sampling time. Consequently, the choice of a measurement instrument for the characterization of airborne nanoparticles remains a compromise. In many practical applications, the combination of different techniques may be required

The imperfect - preterite opposition in romance languages

An aspect of the Romance languages that defies neat linguistic analysis is tense usage. In particular, students of Romance languages as well as grammarians have found it difficult to provide a consistent explanation for the imperfect - preterite opposition. Two main points of contention concern (i) the question of whether the two forms have an inherent aspectual content and (ii) the structure and role of lexical aspectual information in determining the overall meaning of a sentence. While the attempts at explaining French and Spanish usages of the imperfect and the preterite are numerous, hardly any work has been done in the interpretation of Romanian data. Furthermore, a general assumption that the same form - function opposition holds across Romance languages has led to cross-linguistic differences rarely being examined. I argue that the imperfect and the preterite do have an inherent aspectual content. However, in opposition to previous accounts, I maintain that the preterite does not provide a ‘closed’ viewpoint and that an atelic eventuality described by the verb phrase in the preterite can continue up to the present moment. I propose a description of the imperfect - preterite opposition that includes finer distinctions of lexical aspect based on its constituent stage structure. These finer lexical aspectual distinctions allow the identification of an area of divergence in the use of the two forms in French, Spanish, and Romanian: the preterite was found to be used more widely with states in Romanian than in French and Spanish.This thesis is not currently available in ORA

Spontaneous self-assembly of a giant spherical metal-oxide Keplerate: addition of one building block induces "immediate" formation of the complementary one from a constitutional dynamic library

Schäffer C, Todea AM, Gouzerh P, Müller A. Spontaneous self-assembly of a giant spherical metal-oxide Keplerate: addition of one building block induces "immediate" formation of the complementary one from a constitutional dynamic library. Chemical Communications. 2011;48(3):350-352.The addition of dinuclear Mo(2)} units to a dynamic library containing molybdates results in the spontaneous self-assembly of a giant spherical metal-oxide species of the type (Mo)Mo(5)(12)Mo(2)(30)} while the required pentagonal (Mo)Mo(5) building blocks are "immediately" formed

Development of a Method to Determine the Fractional Deposition Efficiency of Full-Scale HVAC and HEPA Filter Cassettes for Nanoparticles ≥3.5 nm

Novel methods have been developed to measure the fractional deposition efficiency for nanoparticles of full-scale HVAC and HEPA filter cassettes down to a particle size of 3.5 nm. The methods use a flame spray nanoparticle generator to produce NaCl test aerosols with narrow size distributions and very high concentrations. While the efficiency curves of lower efficiency filters of classes F7 and E10 were still able to be determined by measuring the size distributions of the polydisperse test aerosols upstream and downstream of the filter, two new testing procedures were developed for high efficiency filters of class H13. One considers the narrow size distributions of the test aerosols as quasi-monodisperse and follows a similar approach like EN 1822 for flat sheet media. The second one evaluates mobility classified fractions of the quasi-monodisperse test aerosols. A dedicated multiple charge correction scheme was developed to account for the effect of multiply charged particles. While the latter procedure allows to extend the particle size range, the prior significantly reduces the measurement time. All tests delivered meaningful results, which were very comparable with the results from flat sheet media tests