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Journal articles on the topic "ISA 540"

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CIURDAS, Ioana. "Measurement of Convergence Degree between International and US Auditing Standards for Accounting Estimates." Audit Financiar 18, no. 160 (October 29, 2020): 812–20. http://dx.doi.org/10.20869/auditf/2020/160/028.

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Through this study, the author aimed to analyze the evolution of international and American auditing standards on accounting estimates following the recent amendments initiated by the IAASB and PCAOB and to determine the degree of convergence between them. The results of the statistical tests show an increase in the level of convergence between the two referential (ISA 540 & AS 2501) and an improvement of the new ISA 540 compared to the old standard. This analysis demonstrates the similarity between the risk approaches specific to the estimates for the two measures, but also the existence of differences regarding the fair value and the use of external sources by the management or the auditor.
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Pavan, Ana Cláudia, Edivaldo Antônio Garcia, Cleusa Móri, Carla Cachoni Pizzolante, and Adriana Piccinin. "Efeito da densidade na gaiola sobre o desempenho de poedeiras comerciais nas fases de cria, recria e produção." Revista Brasileira de Zootecnia 34, no. 4 (August 2005): 1320–28. http://dx.doi.org/10.1590/s1516-35982005000400029.

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Um experimento foi realizado para se avaliar a influência das densidades da gaiola sobre o desempenho de poedeiras semi-pesadas em diferentes fases de criação (cria, recria e produção) e pesquisar seus efeitos sobre o desempenho das aves na fase seguinte. Na fase de cria (0 a 6 semanas), 804 pintinhas da linhagem Isa Brown foram distribuídas em gaiolas medindo 100 x 80 x 35 cm, em delineamento experimental inteiramente casualizado, com quatro tratamentos (29, 32, 35 e 38 aves por gaiola ou 275,86; 250,00; 228,57 e 210,52 cm²/ave) e quatro repetições por tratamento. Não houve diferenças significativas para ganho de peso, consumo de ração, conversão alimentar e uniformidade nas densidades utilizadas na fase de cria. Na fase de recria (6 a 16 semanas), foram utilizadas 720 aves, alojadas em gaiolas medindo 100 x 50 x 50 cm, em delineamento experimental inteiramente casualizado, com 12 tratamentos, distribuídos em esquema fatorial 4 x 3 (densidades na fases de cria e recria), correspondendo a 10, 12 e 14 aves por gaiola, ou seja, 500,00; 416,67 ou 357,14 cm²/ave, com quatro repetições. Não foram observadas diferenças significativas para ganho de peso, consumo de ração, conversão alimentar e uniformidade nas densidades utilizadas nesta fase. Na fase de produção, 540 aves foram alojadas em gaiolas com dimensões de 100 x 45 x 45 cm, em delineamento inteiramente ao acaso, com nove tratamentos, distribuídos em esquema fatorial 3 x 3 (densidades na recria e na produção), com 8, 10 e 12 aves por gaiola, correspondendo a 562,15; 450,00 e 375,00 cm²/ ave, com cinco repetições. Observaram-se efeitos significativos da densidade na gaiola apenas para peso dos ovos e consumo de ração. Para as condições de realização desta pesquisa, pode-se afirmar que as densidades utilizadas nas três fases de criação não prejudicaram os parâmetros de produção estudados.
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Kuhn, Thomas, and Carsten Rühlemann. "Exploration of Polymetallic Nodules and Resource Assessment: A Case Study from the German Contract Area in the Clarion-Clipperton Zone of the Tropical Northeast Pacific." Minerals 11, no. 6 (June 9, 2021): 618. http://dx.doi.org/10.3390/min11060618.

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In 2006, the BGR signed a contract with the International Seabed Authority (ISA) for the exploration of polymetallic nodules in the Clarion-Clipperton Zone of the northeast Pacific. During nine expeditions, in particular, “Area E1”, the eastern part of the contract area, with a size of ~60,000 km2, was explored in detail. Here, we outline BGR’s exploration methods and provide resource estimates for Area E1 and three sub-areas. The resource assessment is predominantly based on statistical analyses of data obtained by 12-kHz multibeam bathymetry and backscatter mapping, box core sampling and geochemical analysis of nodules. The main parameter for the assessment is the nodule abundance (kg/m2), as its coefficient of variation (CoV) over the entire eastern contract area is relatively high at 36%. In contrast, the metal contents of nodules show only minor variation, with a CoV of 8% for manganese and 8% for the sum of copper, nickel and cobalt. To estimate mineral resources for the entire Area E1, we used an artificial neural network approach with a multivariate statistical correlation between nodule abundance derived from box cores and hydro-acoustic data. The total estimated resources are 540 ± 189 million tonnes (Mt) of dry nodules, and the total estimated metal contents are 168 Mt of manganese, 7.5 Mt of nickel, 6.3 Mt of copper, 0.9 Mt of cobalt, 0.4 Mt of rare-earth elements and 0.3 Mt of molybdenum. A geostatistical resource estimate of three economically prospective areas with a total size of 4498 km2, intensively sampled by box cores, was carried out using ordinary kriging of nodule abundance and metal grades. Within these three nodule fields, 7.14 Mt of dry nodules are classified as measured mineral resources covering an area of 489 km2. Indicated mineral resources amount to 11.2 Mt, covering an area of 825 km2, and inferred mineral resources of 35.5 Mt of dry nodules were estimated for an area of 3184 km2. In total, the metal contents of the three prospective areas amount to 16.8 Mt of manganese, 0.74 Mt of nickel, 0.63 Mt of copper and 0.09 Mt of cobalt.
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Rahad, MAB Khalil, M. Ashraful Islam, M. Abdur Rahim, and S. Monira. "Effects of rooting media and varieties on rooting performance of dragon fruit cuttings (Hylocereu sundatus Haw.)." Research in Agriculture Livestock and Fisheries 3, no. 1 (May 26, 2016): 67–77. http://dx.doi.org/10.3329/ralf.v3i1.27859.

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The experiment was carried out to investigate the effects of different rooting media on rooting performance, plant growth and development of two varieties of Pitahaya (dragon fruit) cuttings at the Fruit Tree Improvement Project (FTIP), Germplasm Centre (GPC) of Bangladesh Agricultural University (BAU), Mymensingh during the period from May 2014 to August 2014. The two factors experiment consisted with of two different varieties of dragon fruit viz., BAU Dragon fruit-1 (V1) and BAU Dragon fruit-2 (V2) with 14 rooting media. viz. control (soil 100%) (T0), 50% cow dung + 50% soil (T1), Saw dust (100%) (T2), Compost (100%) (T3), 50% soil + 50% sand (T4), 50% soil + 50% saw dust (T5), Sand (100%) (T6), Indole-3 Acetic Acid (IAA) 500 ppm solution + soil (100%) (T7), 300 ppm solution + soil (100%) (T8), 200 ppm solution of IAA + soil (100%) (T9), 500 ppm solution of Indole-3 Butyric Acid (IBA) + soil (100%) (T10), 300 ppm solution IBA + soil (100%) (T11), 200 ppm solution IBA + soil (100%) (T12), (IBA+IAA) 200 ppm solution of each + soil (100%) (T13). All the parameter showed significant effect except number of branches per plant. In case of variety less time was needed for first root initiation (22.33 days) with the longest plant height (34.02 cm). The better result regarding number of roots per cutting (6.00) was found in case of BAU dragon fruit-2 (V2) where the highest root length (15.22 cm). In case of different treatment, the better result regarding number of roots per cutting (8.17) at 100 DAP was counted from the combination of (IAA+IBA) 200 ppm solution + soil (100%) (T13). The highest root length (25.38 cm) was observed in IAA 200 ppm solution + soil (100%) (T9). In case of combined effect, the minimum time was required for first root initiation (20.78 days) with IAA 300 ppm solution + soil (100%) (T8). The highest root length (25.87 cm) was observed in BAU Dragon fruit-1 with IAA 200 ppm solution + soil (100%) (V1T9). Number of roots per cutting was noticed (9.67) in BAU Dragon fruit-2 200 ppm solution of each IAA and IBA + soil (100%) (V2T13).Res. Agric., Livest. Fish.3(1): 67-77, April 2016
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Krupa-Małkiewicz, Marcelina, and Piotr Żurawik. "In vitro rooting of Crocosmia × crocosmiiflora ‘Lucifer’." Folia Horticulturae 29, no. 1 (June 27, 2017): 3–10. http://dx.doi.org/10.1515/fhort-2017-0001.

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Abstract The aim of this study was to determine the effect of various auxins and their concentrations on Crocosmia × crocosmiiflora ‘Lucifer’ rooting in in vitro cultures and in vivo conditions. The initial research materials were shoots obtained from a stabilized in vitro culture. MS media were supplemented with the following auxins: IAA, IBA and NAA at concentrations of 0.5, 1.0, 2.0 and 5.0 mg dm-3. The results of the study showed that hormone applications had a positive effect on the root development of Crocosmia microshoots. 100% rooted shoots were observed in each of the applied combinations of the experiment. The highest number of roots and the longest roots were formed in the presence of IBA at a concentration of 1.0 mg dm-3. IAA, IBA and NAA affected plant height and root morphology of Crocosmia differently. The addition of higher concentrations of auxins to the medium (2.0 and 5.0 mg dm-3) resulted in the formation of short roots. The applied IBA concentrations determined the percentage of the plants that were adapted to in vivo conditions, as well as their vegetative features and the yield of descendant tubers. At the end of the vegetation period, higher IBA concentrations, i.e., 1.0, 2.0 and 5.0 mg dm-3, caused a decrease of up to 50-75% in the obtained plants and also inhibited plant height, as well as the weight and diameter of the tubers formed, compared to the control.
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Muniz, Moisés Alves, José Geraldo Barbosa, Luma Gerçossimo Oliveira, and Jéssica Fernanda N. Pimenta. "Massa fresca de estacas e doses de ácido indolacético no enraizamento de tango." Ornamental Horticulture 21, no. 1 (April 16, 2015): 27. http://dx.doi.org/10.14295/rbho.v21i1.772.

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The objective of this work was to evaluate the influence of indole acetic acid (IAA) on fresh weight of cuttings and in the rooting of goldenrod. The first experiment was arranged in randomized blocks in factorial scheme 5 x 3, and 5 doses of IAA at 0, 500, 1000, 2000 and 3000 mg/L and three evaluation periods (7, 14 and 21 days after staking-DAS) with six replications. The second experiment was also established in randomized blocks in factorial scheme 4 x 2, with 4 class of fresh weight (0.5-0.7, 0.71-0.9, 0.91-1.10 and greater than 1.10 g) in the presence or absence of indol butyric acid (IBA) and two evaluation periods (14, 21 days after staking), with six replications. In both experiments, the stakes were standardized to 5 cm. In the first experiment the stakes were 1 cm from its base immersed for 30 seconds in different water-alcohol solutions of IAA, while the second base of the cuttings were immersed in water, and then the powder containing 2000 mg/kg of IBA, and subsequently placed for rooting in trays with 256 cells (45 mL). Number of roots/cutting, rooting and survival of seedlings were determined. The presence or absence of IAA or IBA does not affect the rooting of cuttings and even the survival of seedlings. There was no effect on rooting cycle suggesting that the dosage is 2000 mg/L of IAA, because it provided higher number of roots/cutting, while the increase in fresh weight of cuttings provided to increase the number of roots/cuttings.
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KWON, Joon-Ho, Young-Sik PARK, Si-Hong KIM, and Jae-Yun HEO. "Evaluation of Genetic Stability and Effects of Plant Growth Regulators for in vitro Propagation of Underutilized Vitis amurensis ‘Cheongsan’." Notulae Botanicae Horti Agrobotanici Cluj-Napoca 47, no. 3 (July 29, 2019): 987–94. http://dx.doi.org/10.15835/nbha47311599.

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Vitis amurensis ‘Cheongsan’ is a plant with high economic value in both medical and agricultural applications. However, its utilization has been restricted owing to difficulties encountered when applying traditional mass propagation methods, requiring instead application of in vitro propagation methods for their mass scale production. Hence, this study was conducted to find the optimal plant growth regulators for shoot multiplication and root induction during in vitro propagation. Among the three cytokinins used at multiple concentrations for culture initiation and shoot multiplication, the most positive response was found with MS medium containing 5.0 μM 6-benzyladenine (BA), compared to more modest responses from other types of cytokinin, such as kinetin (KIN) and thidiazuron (TDZ). For root induction, medium supplemented with α-naphthaleneacetic acid (NAA) produced a callus and inhibited shoot growth in explants, whereas indole-3-butyric acid (IBA) and indole-3-acetic acid (IAA) did not create any significant problems, but did display differences in root induction efficiencies. Generally, root induction responses with IBA were better that those with IAA. The maximum rooting rates were observed without callus formation and no shoot growth inhibition from explants grown on media supplemented with 0.67 μM IBA. Further, inter-simple sequence repeat (ISSR) analyses revealed that micropropagated plantlets generated in medium supplemented with 5.0 μM BA and 0.67 μM IBA did not lead to genetic variation. Therefore, the application of the in vitro propagation method developed in this study could be used on a commercial scale and will offer opportunities to strengthen the industrial use of V. amurensis ‘Cheongsan’.
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BRIAND, CHRISTOPHER H., and GARY S. HICKS. "MICROPROPAGATION OF THE COLD-HARDY APPLE ROOTSTOCK KSC-3: A MORPHOLOGICAL ANALYSIS." Canadian Journal of Plant Science 69, no. 2 (April 1, 1989): 555–64. http://dx.doi.org/10.4141/cjps89-068.

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The cold-hardy apple rootstock KSC-3 (Malus × domestica Borkh.) was micropropagated on modified Murashige and Skoog (MS) medium using single node explants as the starting material. Explants grown on media containing BAP (0.5–5.0 mg L−1) and zeatin (5.0 mg L−1) produced multiple shoots. The largest number of shoots (≥ 5.0 mm) were obtained with 1.0 mg L−1 BAP. On the basis of useable shoots (≥ 15.0 mm), however, there was no difference in shoot number between 0.5 and 1.0 mg L−1 BAP. With increasing BAP concentration, shoot length decreased, while stem diameter increased. The longest shoots were obtained with 5.0 mg L−1 zeatin. Rooting was achieved by culturing individual shoots on either full or 1/4 strength MS. Reducing the MS concentration in the absence of exogenous auxin increased the percentage of rooted shoots and the median number of roots/shoot. When auxins were present, reducing the MS concentration had little effect on rooting. NAA, IBA and IAA were effective in promoting root formation while 2,4-D was often inhibitory. Basal callus formation increased when auxins were added to the rooting medium. The presence of 2,4-D or a reduction of the MS concentration to 1/4 strength had a detrimental effect on the shoots.Key words: Micropropagation, KSC-3, Malus, morphology, appleAbbreviations: MS = mineral salts of Murashige and Skoog (1962); BAP = 6-benzylaminopurine; 2iP = N6-(2-isopentyl) adenine; zeatin = 4-hydroxy-3-methyl-trans-2-butenylaminopurine; 2,4-D = 2.4-dichlorophenoxyacetic acid; NAA = 1-naphthaleneacetic acid; IBA = indole-3-butyric acid; IAA = Indole-3-acetic acid.
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Mello, J. L. M., R. A. Souza, G. C. Paschoalin, F. B. Ferrari, B. M. Machado, A. Giampietro-Ganeco, P. A. Souza, and H. Borba. "A comparison of the effects of post-mortem aging on breast meat from Cobb 500 and Hubbard ISA broilers." Animal Production Science 58, no. 10 (2018): 1922. http://dx.doi.org/10.1071/an16603.

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We compared the physical and chemical characteristics of the pectoralis major muscle from Cobb 500 and Hubbard ISA broilers and evaluated the effect of aging process for up to 7 days on meat quality. We used breast samples from male Cobb 500 (42 days of age; n = 60) and Hubbard ISA (85 days of age; n = 60) broilers. Twenty samples of each genotype were analysed 4 h post-slaughter (Control group). Another 20 samples of each genotype were aged in an incubator (2 ± 0.5°C) for 3 and for 7 days. Breast fillets were 23% heavier in the Cobb 500 group (306 g vs 248 g; P = 0.0009). Before aging, meat from Hubbard ISA broilers had higher (P < 0.001) water-holding capacity, which promotes the production of less exudate and possibly reduces nutritional losses during storage, which may be beneficial to the poultry industry. Despite being initially less tender, breast meat from Hubbard ISA broilers showed, during the aging process, a reduction (P < 0.05) of shear force (48.46–15.04 N), total collagen amount (6.0–4.8 g/kg) and myofibrillar fragmentation index (150.17–97.42) and had the same (P = 0.134) fat concentration (0.87 g/100 g) as that of breast meat from Cobb 500 broilers (0.93 g/100 g, respectively). Breast meat from Hubbard ISA broilers had a higher (P < 0.001) polyunsaturated fatty acid concentration, especially docosahexaenoic acid, which is beneficial to human health. Aging breast fillets for 3 days at 2°C is sufficient to tenderise the meat without reducing its juiciness, which suggests that the aging process can add value to free-range meat.
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Datta, Ripon Kumar, M. Saiful Islam, and Md Ashraful Kabir. "Assessment of the production performance and economic efficiencies of available chicken breeds (Gallus domesticus L.) in Rajshahi, Bangladesh." University Journal of Zoology, Rajshahi University 31 (June 18, 2013): 13–18. http://dx.doi.org/10.3329/ujzru.v31i0.15374.

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Production performance and economic efficiencies of broiler of Cobb 500, cockerel of ISA Brown, Fayoumi, and RIR (Rhode Island Red) and Sonali (derived from RIR? × Fayoumi?) available in Rajshahi were investigated. Identical care and management practices were provided to chickens of all genetic groups reared for meat and egg production. Performance of four meat purpose chickens viz., Cobb 500, ISA Brown, Fayoumi and Sonali were evaluated in terms of such important parameters as initial body weight (IBW), 5-wk rearing period (RP), achieved body weight (ABW), feed intake (FI), body weight gain (BWG) and feed conversion ratio (FCR). Performance of three egg purpose chickens viz. Fayoumi, RIR and Sonali included weight of day-old chick (WDOC), growth rate (GR), death rate (DR), fertility (FR), hatchability (HT), first laying age (FLA) and monthly egg production (MEP). Economic efficiency parameters viz., total cost (TC), gross return (GRR), net return (NR) and cost-benefit ratio (CBR) were calculated for both types. In terms of FI, FCR and BWG values, broiler of Cobb 500 was the best preferred and cockerel of ISA Brown the least preferred chicken. Conversely, in terms of the CBR values for meat producers, the cockerel of ISA White (1.58) was the best and the broiler of Cobb 500 (1.15) the worst. Taking the FLA and MEP into account, RIR topped the list (19.1 wks and 23 eggs per month) whereas Cobb 500 ranked at the bottom (25.2 wks and 16 eggs per month). CBR for egg productivity, on the other hand, was highest in Sonali (1.11) followed by RIR and Fayoumi (1.10 each) and Cobb 500 (1.09). As regards the meat productivity, significant correlations existed between TC and NR for all chickens except Sonali, which exhibited a negative correlation between the traits. Negative and non-significant associations prevailed for egg productivity in all the chickens. Although broiler of Cobb 500 was found to be the most popular for meat and RIR for egg, the cockerel of ISA Brown was the chicken that earned the maximum CBR.DOI: http://dx.doi.org/10.3329/ujzru.v31i0.15374Univ. j. zool. Rajshahi Univ. Vol. 31, 2012 pp. 13-18
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Dissertations / Theses on the topic "ISA 540"

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Skagerstam, Ebbesson Sara, and Frida Skagerstam. "ISA 540 (OMARBETAD)- Effekter på revisorns arbete." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19986.

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Bakgrund: International Standards on Auditing (ISA) är en uppsättning med 36 standarder som svenska revisorer har att förhålla sig till vid revision av företag. En av dessa, ISA 540, genomgick nyligen en omarbetning, och den nya versionen är tillämplig för räkenskapsperioder som startade 15 december 2019 och senare. Standarden hanterar revision av uppskattningar i redovisningen, ett område som innebär en växande utmaning för revisorer. Standardsättaren menar att den nya standarden innebär utökade krav och mer detaljerad vägledning kring revision av uppskattningar med syfte att höja revisionskvaliteten. Det finns dock tidigare forskning som visar på att utökad reglering inte självklart leder till förbättrad revisionskvalitet. Det har också funnits en oro från berörda att standardändringen skulle generera i en ökad arbetsbörda som inte vägs upp av de positiva effekterna. Syfte: Syftet med undersökningen är att förklara om ISA 540 (omarbetad) har påverkat revisorers arbetssätt och arbetsbörda. Undersökningen ämnar också att utifrån revisorers upplevelse av den nya standardens konsekvenser dra slutsatser kring påverkan på revisionskvaliteten. Metod: En kvantitativ undersökningsmetod har använts för att kunna dra generella slutsatser kring resultatet. Insamling av data gjordes med hjälp av enkäter för att fånga revisorers upplevelse av den nya standardens påverkan på deras arbete. Hypotesprövning har sedan genomförts med hjälp av teckentest. Slutsats: Slutsatsen är att revision av uppskattningar är ett arbete som blivit mer standardiserat och innebär en högre arbetsbörda för revisorer på grund av ISA 540 (omarbetad). Samtidigt har standarden lett till en förbättring av revisionskvaliteten. Utifrån diskussionen i tidigare studier var detta resultat inte att förvänta, då mer standardiserade processer har kritiserats för att hämma professionellt omdöme vilket i själva verket sägs vara det som förbättrar revisionskvaliteten.
Background: International standards on auditing (ISA) is a set of 36 standards that Swedish auditors have to adhere to when auditing companies. One of these, ISA 540, was recently revised, and the new version is applicable for accounting periods starting December 15, 2019 and later. The standard deals with the audit of estimates, an area that poses a growing challenge for auditors. The standard setter claims that the new standard entails increased requirements and more detailed guidance on auditing estimates with the aim of raising the quality of audits. However, there is previous research that shows that increased regulation does not obviously lead to improved audit quality. There has also been a concern from relevant bodies that the revised standard would generate an increased workload that is not offset by the positive effects. Purpose: The purpose of the report is to explain whether ISA 540 (revised) has affected auditors' working methods and workload. The survey also intends to draw conclusions about the impact on the quality of audits based on auditors' experience of the consequences of the revised standard. Methods: A quantitative method has been used to be able to draw general conclusions about the results. Data was collected using surveys to capture auditors' experience of the revised standard's impact on their work. Sign tests were then performed in order to test the hypothesis of the report. Conclusion: The conclusion is that auditing estimates is a work that has become more standardized and entails a higher workload for auditors due to ISA 540 (revised). At the same time, the standard has led to an improvement in audit quality. Based on the discussion in previous studies, this result was not to be expected, as more standardized processes have been criticized for inhibiting professional judgment, which in fact is said to be what improves the audit quality.
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Bochenek, Steffen [Verfasser], Walter [Akademischer Betreuer] Richtering, and Lucio [Akademischer Betreuer] Isa. "Microgels at liquid interfaces / Steffen Bochenek ; Walter Richtering, Lucio Isa." Aachen : Universitätsbibliothek der RWTH Aachen, 2020. http://d-nb.info/1239116810/34.

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Wallberg, Maria, and Nora Wennertorp. "Svenska revisorers revisionsförfarande : Verkligt värde på förvaltningsfastigheter." Thesis, Högskolan i Gävle, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-22366.

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Syftet med denna studie är att skapa förståelse för hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter. Forskningsstrategin är av kvalitativ art med en abduktiv ansats och grundas i den hermeneutiska forskningstraditionen. Den empiriska undersökningen utgörs av semistrukturerade intervjuer som sedan tolkas och kopplas till tidigare forskning och relevanta teorier för att besvara studiens forskningsfrågor. Studiens resultat visar hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter, genom en modell med tre faser. Ingen större skillnad på revisionsmetod kan urskiljas genom den empiriska undersökningen. Studien kommer även fram till att IAS 40 medför högre krav på revisorers kunskap på grund av att det verkliga värdet är av större väsentlighet och risk, samt innebär mer subjektiva bedömningar av antaganden och indata. I studiens teoretiska resultat återfinns tre-fas-modellen för revision av verkligt värde på förvaltningsfastigheter samt skillnaden mellan full värdering och skrivbordsvärdering. Det praktiska resultatet för studien består av förslag till förändring av ramverk kring området. Som förslag till vidare forskning på området rekommenderar författarna att undersöka varför de oerfarna revisorerna har en mindre positiv syn på verkligt värde. Även latent skatt inom fastighetsbolag belyses som ett område med möjlighet till vidare forskning.
The purpose of this study is to create an understanding of how auditors audit fair value of investment properties. The research strategy is of qualitative nature, with an abductive research approach and is based on the hermeneutical research tradition. The empirical study is based on semi-structured interviews which are then interpreted and linked to previous research and relevant theories to answer the study’s research questions. The study shows how the auditors proceed during the audit of fair value of investment properties, through a model with three phases. No big difference of audit methodology can be identified through the empirical study. The study also concludes that IAS 40 results in higher demands on auditors' knowledge due to the major importance and risk that fair value brings, which means more subjective assessments of assumptions and inputs. The study's theoretical contributions include a three-phase model for the audit process of fair value of investment properties and the difference between a full valuation and a desktop valuation. The practical contribution of the study consists of proposals for change in the framework. As suggestions for further research in this area, the authors suggest why the inexperienced auditors have a less positive view of fair value. Also deferred taxes in real estate is highlighted as an area of opportunity for further research.
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Fonseca, Isa Alexandra Queiroz da [Verfasser]. "On the way to molecular optical switches : a solid-state NMR study of trans-cinnamic acids / Isa Alexandra Queiroz da Fonseca." Aachen : Shaker, 2008. http://d-nb.info/992711045/34.

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Gernert, Ina [Verfasser]. "Redox Chemistry of Hydrated Metal Ions / Ina Gernert." Kiel : Universitätsbibliothek Kiel, 2018. http://d-nb.info/1173163182/34.

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Plagemann, Ina [Verfasser]. "Enzymatische Synthese oxyfunktionaler Kohlenwasserstoffe / Ina Plagemann." Hannover : Technische Informationsbibliothek und Universitätsbibliothek Hannover (TIB), 2014. http://d-nb.info/1053540523/34.

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Bergmann, Insa [Verfasser], and Stefan [Akademischer Betreuer] Schulz. "Bausteine zur Synthese des Carolactons / Insa Bergmann ; Betreuer: Stefan Schulz." Braunschweig : Technische Universität Braunschweig, 2013. http://d-nb.info/1175822086/34.

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Wilkening, Ina [Verfasser]. "Synthesis of phosphin-, phosphon- and phosphoramidates by Staudinger reactions / Ina Wilkening." Berlin : Freie Universität Berlin, 2012. http://d-nb.info/103029108X/34.

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Kolbe, Isa [Verfasser]. "The interplay of central and peripheral circadian clocks in white adipose function and metabolic homeostasis / Isa Kolbe." Lübeck : Zentrale Hochschulbibliothek Lübeck, 2018. http://d-nb.info/1153844974/34.

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Krebs, Ina [Verfasser], and Carsten [Akademischer Betreuer] Schmuck. "Zwitterion-Perylene diimide-Modules for switchable supramolecular systems / Ina Krebs. Betreuer: Carsten Schmuck." Duisburg, 2016. http://d-nb.info/1081899565/34.

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Books on the topic "ISA 540"

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Hsu, Wen-Lian, and R. C. T. Lee, eds. ISA'91 Algorithms. Berlin, Heidelberg: Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/3-540-54945-5.

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Bilgiç, Taner, Bernard De Baets, and Okyay Kaynak, eds. Fuzzy Sets and Systems — IFSA 2003. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/3-540-44967-1.

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Hayes, Rick, Philip Wallage, and Peter Eimers. Principles of International Auditing and Assurance. NL Amsterdam: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720069.

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: Structure of the book following the four phases of the audit process Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) Updates of the most recent auditing & assurance standards, including ISA 315 and 540 Highlighting the broader range of assurance engagements Practice exam-style questions with end-of-chapter answers And take a look at the book website here, for more information and extra materials for both tutors and students.
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Consultants, GEI. IRA status report no. 1: 50 Tufts Street, Somerville, MA. Winchester, MA: GEI Consultants, 2006.

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Steedman, Douglas. X.500: The directory standard and its application. Twickenham [England]: Technology Appraisals, 1993.

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Consultants, GEI. IRA status report--remedial monitoring report no...: 50 Tufts Street, Somerville, MA. Woburn, MA: GEI Consultants, Inc., 2007.

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Consultants, GEI. IRA status report no. 2 and plan modification no. 3: 50 Tufts Street, Somerville, MA. Winchester, MA: GEI Consultants, 2006.

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Vicari Haddock, Serena, ed. Brand-building: the creative city. Florence: Firenze University Press, 2010. http://dx.doi.org/10.36253/978-88-8453-540-5.

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The aim of this book is to contribute to a critical assessment of the literature on the creative city and to a clarification of some of the many questions that remain unanswered. It is a collection of essays which, in the first part, addresses concepts and theories of urban development, city marketing and branding, presented as a framework in which the discourse of the creative city is embedded. In the second part, four case studies of cities considered to be emblematic of cultural industries (Manchester, Berlin, Dublin, and a comparative study of Milan and London) serve to illustrate the social production of creativity in specific urban contexts.
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Borri, Claudio, Giuliano Augusti, Gianni Bartoli, and Luca Facchini, eds. 5 European & African Conference on Wind Engineering. Florence: Firenze University Press, 2009. http://dx.doi.org/10.36253/978-88-6453-041-3.

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The 5th European-African Conference of Wind Engineering is hosted in Florence, Tuscany, the city and the region where, in the early 15th century, pioneers moved the first steps, laying down the foundation stones of Mechanics and Applied Sciences (including fluid mechanics). These origins are well reflected by the astonishing visionary and revolutionary studies of Leonardo Da Vinci, whose kaleidoscopic genius intended the human being to become able to fly even 500 years ago… This is why the Organising Committee has decided to pay tribute to such a Genius by choosing Leonardo's "flying sphere" as the brand of 5th EACWE.
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Bennett, Terry. Early Photography in Vietnam. GB Folkestone: Amsterdam University Press, 2020. http://dx.doi.org/10.5117/9781912961047.

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Early Photography in Vietnam is a fascinating and outstanding pictorial record of photography in Vietnam during the century of French rule. In more than 500 photographs, many published here for the first time, the volume records Vietnam’s capture and occupation by the French, the wide-ranging ethnicities and cultures of Vietnam, the country’s fierce resistance to foreign rule, leading to the reassertion of its own identity and subsequent independence. This benchmark volume also includes a chronology of photography (1845–1954), an index of more than 240 photographers and studios in the same period, appendixes focusing on postcards, royal photographic portraits, Cartes de Visite and Cabinet Cards, as well as a select bibliography and list of illustrations.
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Book chapters on the topic "ISA 540"

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Olivé, Antoni, Dolors Costal, and Maria-Ribera Sancho. "Entity Evolution in IsA Hierarchies." In Lecture Notes in Computer Science, 62–80. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/3-540-47866-3_5.

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Vincent, Emmanuel, and Xavier Rodet. "Music Transcription with ISA and HMM." In Independent Component Analysis and Blind Signal Separation, 1197–204. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30110-3_151.

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Goossens, Bernard. "Typing the ISA to Cluster the Processor." In Lecture Notes in Computer Science, 232–42. Berlin, Heidelberg: Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/3-540-44743-1_23.

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Vassiliadis, Stamatis, Sorin Cotofana, and Pyrrhos Stathis. "Vector ISA Extension for Sparse Matrix-Vector Multiplication." In Euro-Par’99 Parallel Processing, 708–15. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/3-540-48311-x_100.

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Formica, Anna, and Michele Missikoff. "Correctness of ISA hierarchies in Object-Oriented database schemas." In Advances in Database Technology — EDBT '94, 231–44. Berlin, Heidelberg: Springer Berlin Heidelberg, 1994. http://dx.doi.org/10.1007/3-540-57818-8_54.

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Saghir, Mazen A. R., Mohamad El-Majzoub, and Patrick Akl. "Customizing the Datapath and ISA of Soft VLIW Processors." In High Performance Embedded Architectures and Compilers, 276–90. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-69338-3_19.

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Escuder, Virginia, Raúl Durán, and Rafael Rico. "Analysis of x86 ISA Condition Codes Influence on Superscalar Execution." In High Performance Computing – HiPC 2007, 119–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-77220-0_15.

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Wilde, Andy, Melissa Gregory, Robert Duncan, Klaus Gessner, Michael Kühn, and Peter Jones. "Geochemical process model for the Mt Isa Cu-Co-Ag deposits." In Mineral Deposit Research: Meeting the Global Challenge, 199–202. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/3-540-27946-6_52.

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Gregory, Melissa J., Reid R. Keays, and Andy R. Wilde. "Platinum-group element geochemistry of the Eastern Creek Volcanics, Mount Isa, Australia." In Mineral Deposit Research: Meeting the Global Challenge, 961–64. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/3-540-27946-6_245.

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Dang, Tran Khanh, Josef Küng, and Roland Wagner. "ISA - An Incremental Hyper-sphere Approach for Efficiently Solving Complex Vague Queries." In Lecture Notes in Computer Science, 810–19. Berlin, Heidelberg: Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/3-540-46146-9_80.

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Conference papers on the topic "ISA 540"

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Meade, J. B., C. M. Noyes, and F. C. Church. "IDENTIFICATION OF LYSINES IN HUMAN THROMBIN ESSENTIAL FOR HEPARIN BINDING AND CLOTTING ACTIVITY." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1644662.

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We are studying human thrombin (IIa) in order to determine the significance of particular amino acid residues critical for interaction with various substrates and cofactors.Previously, we demonstrated the importance of lysyl residues of Ila during interaction with heparin as well as fibrinogen (Griffith, M.J., (1979) J. Biol. Chem. 254:3401; Church, F.C., et al., (1985) J. Biol. Chem. 260:4936). Identification of these essential lysyl residues in Ila has been approached by chemical modification using the amino group-specific reagent pyridoxal-5'-phosphate (PLP) in the presence and absence of heparin. Ila phosphopyri-doxylated in the absence of heparin (unprotected) showed approximately 2 mols of PLP incorporated per mol of Ila and had greatly reduced inhibition by antithrombin III (ATIII)-heparin as well as reduced clotting activity. Ila phosphopyridoxylated in the presence of heparin (protected) showed approximately 1 mol of PLP incorporated per mol of Ila and had reduced clotting activity but essentially normal inhibition by ATIII-heparin. Both modified thrombins showed normal inhibition by ATIII and heparin cofactor II in the absence of heparin at 25×C and pH 8.0 with apparent second-order rate constant values ranging from 3-5 × 10-5 and 4-6 × 10-4 M-1 min-1, respectively. In contrast to native Ila, neither protected nor unprotected PLP-Ila derivatives bound to a fibrin monomer-agarose column equilibrated at 25×C with 50 mM Tris-HCl, 50 mM NaCl, pH 7.4. Samples of both modified thrombins were reductively denatured, S-carboxymethylated, and hydrolyzed with trypsin at 37×C. The resultant peptide mixtures were separated using reverse-phase high performance liquid chromatography. Peptides showing a high degree of PLP incorporation were sequenced by automated Edman degradation and the modified lysyl residues were identified in the primary sequence of Ila. In unprotected-IIa, lysyl residues 21, 65, 174 and 252 of the B-chain were modified. In heparin-protected-IIa, only Lys 21 and 65 of the B-chain were modified. These results suggest that Lys 174 and 252 of the B-chain of thrombin are essential for binding to heparin and that Lys 21 and/or 65 are essential for clotting activity.
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Brace, L. D., J. Fareed, and D. Hoppensteadt. "HEPARIN-INDUCED PLATELET AGGREGATION (H-IPA): DOSE/RESPONSE RELATIONSHIPS FOR TWO LOW MOLECULAR WEIGHT (LMW)HEPARIN PREPARATIONS (CY 216 and CY 222)." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1642870.

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We have previously demonstrated that unfractionated heparin causes platelet aggregation (>50%) in about 40% of normal healthy donors tested. H-IPA occurs in a dose-dependent manner and can be inhibited by antogonists of the thromboxane pathway. Using a LMW heparin preparation (PK 10169) and fractions of this agent separated on the basis of molecular weight (MW) by gel permeation chromatography, we showed that H-IPA was dependent upon the MW of the agents tested. In order to further examine this MW dependence, we tested two other LMW heparin preparations, CY 216 (Mol. wt: 5600) and CY 222 (mol. wt: 3800), and 9 subfractions of each of these agents separated on the basis of MW. Blood was drawn from the same donors whose platelets aggregated when heparin was added to their platelet-rich plasma (PRP), and placed into citrate anticoagulant. PRP was prepared, various concentrations of the agents or their fractions were added and aggregation was monitored for 40 minutes at 37°C. Dose/response curves were constructed from the data obtained with each agent. Compared to unmodified heparin with Mr = 15,000 daltons (D), the dose/response curves for CY 216 (Mr = 5000 D) and CY 222 (Mr = 3,500 D) were shifted progressively down and to the right. Dosq' response curves for each of the fractions of CY 216 and CY 222 demonstrated that as the molecular weight of the fractions decreased, the dose/response curves were also shifted progressively down and to the right. These results indicate that as MW decreases, higher concentrations of the fractions are required to cause aggregation, and the maximum aggregation obtained decreases. Fractions with MW less than 2,500 daltons caused aggregation only at concentrations exceeding supra therapeutic range. Since heparin and LMW fractions have inhibitory activity to the activated clotting factors Ila and Xa and LMW fractions have higher anti-Xa than anti-IIa activity, we measured these activities and attempted to correlate them with the ability to cause H-IPA. No correlation between AXa and H-IPA was found. We conclude that the ability to cause H-IPA is an inherent property of heparin and is molecular weight dependent.
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Villians, Ph, J. L. Bouvier, G. Le Corff, A. Elias, I. Juhan-vague, and G. Serradimigni. "DO APTT AND ANTI Ila ACTIVITY PERMIT THE PREDICTION OF THE EFFICIENCY OF HEPARIN THERAPY IN PATIENTS WITH PROXIMAL DEEP VEIN THROMBOSIS?" In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1644171.

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One hundred and forty two patients admitted for proximal deep venous thrombosis (PDVT)from 01.01.85 to 12.20.86 were treated with Na-heparin. After an initial bolus (100 units/kg), a continuous intravenous infusion was started (500 units/kg/24h). Heparin activity in daily drawn blood samples was determined by two different assays = APTT (general diagnostic) and anti Ila activity (clotting method). Doses of heparin were adjusted to maintain APTT ratio between 2 and 3 .A phlebography was performed for each patient at DO and D10. Two groups of patients with PDVT were identified : -Group I:n=14 increased thrombosis -Group II :n=26 partly or fully cleared thrombosisNo difference in localization or etiology of PDVT was found between the two groups. Thrombocytopenia was excluded in the two groups by platelet counts (D0, D5, D10).Daily mean values and mean of mean values were analyzed in each group for APTT ratio andanti Ila activity :Statistical analysis (student's T test) shows no difference between the two groups. It can be concluded that mean values of APTT and anti IIa activity in therapeutic range are not predictive of heparin efficiency for the treatment of PDVT
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Sampoerno, Sampoerno, and Seto Herwandito. "Millennial in Facing Society 5.0: Expectations and Anxiety of Millennial Generation towards Society 5.0." In Procedings of the 1st ICA Regional Conference, ICA 2019, October 16-17 2019, Bali, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.16-10-2019.2304343.

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Loisa, Riris, Ahmad Junaidi, and Sinta Paramita. "News Industry 5.0: Humanoid vs Journalist’s Culture." In Procedings of the 1st ICA Regional Conference, ICA 2019, October 16-17 2019, Bali, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.16-10-2019.2304301.

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Newhall, Arthur, James F. Lynch, Ying-Tsong Lin, Thomas Grothues, and Glen Gawarkiewicz. "Scattering and reverberation from fish schools in the 500-1500 hertz band." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4799058.

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Serhane, Rafik, Hammouche Khales, Walid Aouimeur, Samira Abdelli-Messaci, Slimane Lafane, Abdelkader Hassein Bey, and Tarek Boutkedjirt. "PLD elaboration of piezoelectric ZnO thin film for 540 MHz Al/ZnO/Pt bulk acoustic wave resonator." In 2013 Joint IEEE Int'l Symp on Applications of Ferroelectrics & Workshop on Piezoresponse Force Microscopy (ISAF/PFM). IEEE, 2013. http://dx.doi.org/10.1109/isaf.2013.6748667.

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Gray, Kirk, S. Robert, and Timothy L. Gauthier. "Low Voltage 100–500 Vdc Arc Flash Testing." In 2020 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2020. http://dx.doi.org/10.1109/esw42757.2020.9188336.

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Carney, Laurel H., Junwen Mao, Kelly-Jo Koch, and Karen A. Doherty. "Modeling detection of 500-Hertz tones in reproducible noise for listeners with sensorineural hearing loss." In ICA 2013 Montreal. ASA, 2013. http://dx.doi.org/10.1121/1.4800450.

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Wang Yun. "Long-term charging test for 500 kV GIS." In 11th International Symposium on High-Voltage Engineering (ISH 99). IEE, 1999. http://dx.doi.org/10.1049/cp:19990529.

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Reports on the topic "ISA 540"

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Murphy, Pamela, ed. Solar Update - IEA SHC Newsletter: Volume 54. IEA Solar Heating and Cooling Programme, June 2011. http://dx.doi.org/10.18777/ieashc-su-2011-0001.

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Dickerson, Terrence, Jack Buffin, Richard Kamin, and Douglas Mearns. Impact of 50% Synthesized Iso-Paraffins (SIP) on F-76 Fuel Coalescence. Fort Belvoir, VA: Defense Technical Information Center, December 2013. http://dx.doi.org/10.21236/ada618856.

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Lumsden, Jesse. An Investigation of the Mechanism of IGA/SCC of Alloy 500 in Corrosion Accelerating Heated Crevice Environments. Technical progress report. Office of Scientific and Technical Information (OSTI), March 2000. http://dx.doi.org/10.2172/762168.

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Fuelberth, August S., Adam D. Smith, and Sunny E. Adams. Fort McCoy, Wisconsin Building 550 maintenance plan. Engineer Research and Development Center (U.S.), November 2020. http://dx.doi.org/10.21079/11681/38659.

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Building 550 (former World War II fire station) is located on Fort McCoy, Wisconsin, and was recommended eligible for the National Register of Historic Places (NRHP) in 2018 (Smith and Adams 2018). The building is currently vacant. It is an intact example of an 800 Series World War II fire station with character-defining features of its period of significance from 1939 to 1946 on its exterior and interior. All buildings, especially historic ones, require regular planned maintenance and repair. The most notable cause of historic building element failure and/or decay is not the fact that the historic building is old, but rather it is caused by incorrect or inappropriate repair and/or basic neglect of the historic building fabric. This document is a maintenance manual compiled with as-is conditions of construction materials of Building 550. The Secretary of Interior Guidelines on rehabilitation and repair per material are discussed to provide the cultural resources manager at Fort McCoy a guide to maintain this historic building. This report satisfies Section 110 of the National Historic Preservation Act (NHPA) of 1966 as amended and will help the Fort McCoy Cultural Resources Management office to manage this historic building.
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Edwards, Susan L., Marcus E. Berzofsky, and Paul P. Biemer. Addressing Nonresponse for Categorical Data Items Using Full Information Maximum Likelihood with Latent GOLD 5.0. RTI Press, September 2018. http://dx.doi.org/10.3768/rtipress.2018.mr.0038.1809.

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Full information maximum likelihood (FIML) is an important approach to compensating for nonresponse in data analysis. Unfortunately, only a few software packages implement FIML and even fewer have the capability to compensate for missing not at random (MNAR) nonresponse. One of these packages is Statistical Innovations’ Latent GOLD; however, the user documentation for Latent GOLD provides no mention of this capability. The purpose of this paper is to provide guidance for fitting MNAR FIML models for categorical data items using the Latent GOLD 5.0 software. By way of comparison, we also provide guidance on fitting FIML models for nonresponse missing at random (MAR) using the methods of Fuchs (1982) and Fay (1986), who incorporated item nonresponse indicators within a structural modeling framework. We compare both FIML for MAR and FIML for MNAR nonresponse models for independent and dependent variables. Also, we provide recommendations for future applications of FIML using Latent GOLD.
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Barzen, Jeb, and Ken Ballinger. Sandhill and Whooping Cranes. U.S. Department of Agriculture, Animal and Plant Health Inspection Service, January 2017. http://dx.doi.org/10.32747/2017.7207736.ws.

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As sandhill crane populations continue to grow in the United States, so too does crop damage, property damage to homeowners, and the risk of crane collisions with aircraft. Whooping crane populations also continue to grow, but with a global population of about 500 individuals (as of 2017), damage is rare and problems often require different solutions due to the species’ endangered status. The sandhill crane (Grus canadensis), is a long-lived, member of the crane family (Gruidae) and the most numerous of the 15 crane species found worldwide. Over the last 50 years, the species has grown from a rarity─ requiring extensive protection─ to an abundant, widespread species. As their populations have increased, so too have their conflicts with people. Both sandhill and whooping cranes are protected under the Migratory Bird Treaty Act (MBTA) of 1918. This law strictly prohibits the capture, killing, or possession of sandhill and whooping cranes without proper permits. However, the U.S. Fish and Wildlife Service (USFWS) can issue depredation permits under this act for the shooting of sandhill cranes that causeagricultural damage or threaten human health and safety. No federal permit is required to use non-lethal management methods to reduce damage by sandhill cranes.
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DeVault, Travis L., Bradley F. Blackwell, Jerrold L. Belant, and Michael J. Begier. Wildlife at Airports. U.S. Department of Agriculture, Animal and Plant Health Inspection Service, February 2017. http://dx.doi.org/10.32747/2017.7210104.ws.

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Collisions between aircraft and wildlife (wildlife strikes) are common occurrences across the developed world. Wildlife strikes are not only numerous, but also costly. Estimates suggest that wildlife strikes cost the civil aviation industry in the U.S. up to $625 million annually, and nearly 500 people have been killed in wildlife strikes worldwide. Most wildlife strikes occur in the airport environment: 72 percent of all strikes occur when the aircraft is ≤500 ft (152 m) above ground level, and 41 percent of strikes occur when the aircraft is on the ground during landing or takeoff. Thus, management efforts to reduce wildlife hazards are focused at the airport. There are many techniques used to reduce wildlife hazards at airports, and these usually work best when used in an integrative fashion. Here, we discuss the available data on wildlife strikes with aircraft, summarize legal considerations, explain why wildlife are attracted to airports and how to identify important wildlife attractants, describe commonly-used tools and techniques for reducing wildlife hazards at airports, and explain how airports can enlist the help of professional wildlife biologists to manage wildlife hazards.
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Kong, Weiqiang, Simon Furbo, and Jianhua Fan. Simulation and design of collector array units within large systems. IEA SHC Task 55, October 2019. http://dx.doi.org/10.18777/ieashc-task55-2019-0005.

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Solar collectors are the core components of solar district heating plants. Annual solar heat yield of solar heating plants on average is around 400-500 kWh/m2 in Denmark. Most solar collectors in the large solar district heating plants in Denmark are ground-mounted flat plate collectors. Arcon-Sunmark A/S is the main manufacturer of the large flat plate collectors for district heating in Denmark. Arcon-Sunmark A/S has installed more than 80% of the world’s large solar heating plants connected to district heating networks.
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Rose, Jonathan, Josette Arévalo, Thaís Soares, and Andreia Barcellos. Approach Paper: Evaluation of the Inter-American Development Bank's Governance. Inter-American Development Bank, February 2021. http://dx.doi.org/10.18235/0003043.

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This approach paper defines the objectives, scope, and methodology for the Office of Evaluation and Oversight's (OVE) evaluation of the governance of the Inter-American Development Bank (IDB). The evaluation is included in OVE's 2020-2021 work program (document RE-543) in response to a request by the Board of Executive Directors to evaluate the IDB's governance arrangements. Drawing from similar evaluations, these aspects will be evaluated in four dimensions: effectiveness, efficiency, accountability and transparency, and voice.
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Ryazantsev, Sergey, and Tamara Rostovskaya. I Russian-Iranian Sociological Forum. Conference Proceedings (Moscow, 16 – 18 November 2020) / Eds.-in-chief S.V. Ryazantsev, T.K. Rostovskaya, FCTAS RAS. – M.:, 2020. – 560 p. ООО Издательско-торговый дом «ПЕРСПЕКТИВА», November 2020. http://dx.doi.org/10.38085/978-5-905-790-45-4-2020-1-560.

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The collection contains conference papers of the participants of the I Russian-Iranian Sociological Forum, organized by the ISPR and IDR FCTAS RAS with the support from the Ministry of Science and Higher Education of the Russian Federation (16 – 18 November 2020, Moscow). The collection is addressed to sociologists, political scientists, economists, students, postgraduates, teachers, and everyone who is interested in the development of international cooperation between Russia and Iran in the field of social sciences.
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