Academic literature on the topic 'ISA 701'
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Journal articles on the topic "ISA 701"
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Mihret, Dessalegn Getie, Monika Kansal, Mohammad Badrul Muttakin, and Tarek Rana. "The auditing profession and the key audit matter reporting requirement." Qualitative Research in Accounting & Management 19, no. 1 (2021): 107–25. http://dx.doi.org/10.1108/qram-03-2020-0033.
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Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports. Design/methodology/approach This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701. Findings The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies. Originality/value The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.
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Ali, Haya Ayad, та Lubna Zaid Ibrahim. "جودة تقرير مراقب الحسابات في البيئة المحلية في ظل متطلبات معيار ISA 701". Journal of Economics and Administrative Sciences 26, № 124 (2020): 549–68. http://dx.doi.org/10.33095/jeas.v26i124.2058.
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يهدف البحث إلى بيان جودة تقرير مراقب الحسابات من خلال تحليل عدد من النماذج المتمثلة بتقرير مراقب الحسابات بالاستناد إلى أدلة التدقيق العراقية وتقرير مراقب الحسابات في ظل تطبيق معايير التدقيق الدولية الخاصة بالتقرير وتقرير مراقب الحسابات في ظل تطبيق معيار التدقيق الدولي701 ، فضلاً عن بيان اثر تطبيق معيار التدقيق الدولي 701 في تعزيز جودة تقرير مدقق الحسابات, ولأجل الوصول الى هذه الاهداف تم اجراء مقارنة على التجارب الدولية قبل و بعد تطبيق المعيار بالإضافة الى انه تم الاستعانة بنتائج الاستبيان الموزع لمدققي الحسابات في البيئة العراقية في ديوان الرقابة المالية الاتحادي و المكاتب الخاصة وقد توصل الباحثان الى مجموعة من الاستنتاجات كان اهمها القصور الواضح في تشريعات و ادلة التدقيق العراقية وبالأخص دليل التدقيق المحلي (2) حيث انه افتقر الى العديد من الامور بسبب عدم تضمينه للكثير من الفقرات الخاصة بتقرير مراقب الحسابات الجديد في العالم مقارنتا مع معيار التدقيق الدولي 700 اهمها فقرة الابلاغ عن الامور الهامة بموجب المعيار 701 , فضلاً عن اختلاف مضامين تقارير مراقبي الحسابات في العراق كلاً حسب ومدى إطلاعه و قناعته وخبرته والتزامه بمعايير التدقيق الدولية وأدلة التدقيق المحلية. وان غالبية مراقبي الحسابات في البيئة العراقية لا يلتزمون بمعايير التدقيق العراقية و الدولية وذلك يؤثر بشكل كبير على دقة المعلومات الواردة في التقرير العراقي كونه الوسيلة المستخدمة في ابلاغ مستخدمين البيانات عن رأي مراقب الحسابات الفني المحايد. حيث انهم يزعمون بأنهم يبلغون عن امور التدقيق الهامة من خلال فقرة الايضاحات التي يقدمونها في تقاريرهم بالاعتماد على ادلة التدقيق العراقية , اذ انهم يفترضون ان المستخدمين المعنيين بتقاريرهم حصيفين و هذا لا يعني التخلي عن مسؤولية حماية مصالح اولئك المستخدمين في جميع الظروف. وكانت نتائج الاستبانة مؤيدة لتعزيز جودة تقرير مراقب الحسابات من خلال الابلاغ عن امور التدقيق الهامة بفقرة مستقلة فضلاً عن الالتزام بمعايير التدقيق الدولية الخاصة بتقرير مراقب الحسابات واكدت النتائج ان الابلاغ عن امور التدقيق الهامة يوفر مزيداً من الشفافية في التقرير وان هذا الابلاغ هو بلا شك ابلاغ عن مسؤوليات اضافية لمدقق الحسابات وذلك سيسهم في حماية مصالح مستخدمين هذه التقارير وتحسين قدراتهم التنبؤية الحالية و المستقبلية. و قد اوصت الدراسة مجلس المعايير المحاسبية والرقابية في العراق البدئ بالعمل على تعديل أدلة التدقيق العراقية ذات العلاقة بتقرير مراقب الحسابات لاسيما دليل التدقيق المحلي (2) بما ينسجم مع تطورات معايير التدقيق الدولية الخاصة بالتقرير لا سيما معيار 700 و701 لتطوير تقرير مراقب الحسابات في العراق وتحسين مضمونه ليكون اكثر فائدة للمستحدمين في اتخاذ قراراتهم الحالية و المستقبلية. و تبني انموذج الدليل العراقي المقترح لتقرير مراقب الحسابات في العراق من الجهات المهنية المختصة.
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Iwanowicz, Tomasz, and Bartłomiej Iwanowicz. "ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap." Journal of Risk and Financial Management 12, no. 4 (2019): 161. http://dx.doi.org/10.3390/jrfm12040161.
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Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence. Design/methodology/approach: The tested sample consisted of 317 companies listed on Warsaw (158 companies) or London (159 companies) stock exchange. The analysis was divided into companies from the following ten market indexes (WIGs): construction, IT, real estate, food, media, oil and gas, mining, energy, automotive and chemicals. The research was executed based on the analysis of annual consolidated financial statements (annual reports) and independent auditor reports that were published by in-scope entities for the latest twelve-months period available as at the date of the research (mostly periods ended on 31 December 2017 and 31 March 2018). All values were denominated to euro (EUR) with use of average exchange rates published by the National Bank of Poland. All performed analyses and developed charts were supported by Microsoft Power BI data analysis tool. Findings: The general conclusion, which may be drawn from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap. Detailed observations are described throughout the paper and summarized in the conclusions section. Originality/value: This study extends the prior research by providing various dimensions of the analysed matters. It contributes to understanding of the audit expectation gap and investigates on methods of minimizing it.
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Blenkinsopp, Joseph. "JUDAH'S COVENANT WITH DEATH (ISAIAH XXVIII 14-22)." Vetus Testamentum 50, no. 4 (2000): 472–83. http://dx.doi.org/10.1163/156853300506503.
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AbstractThe prophetic diatribe in Isa. xxviii 7-22 is directed against the Judean political and religious leadership anxiously seeking an alliance with Egypt of the twenty-fifth (Nubian) dynasty shortly before the Assyrian punitive campaign of 701 B.C. The opponents are accused of entering into a covenant with Death and Sheol. It is suggested that the covenant is represented as made with the Canaanite deity Mot (mōtu), rather than with Molech, in the expectation that Mot would take up their cause against his adversary Hadad, personification of the ô ô p of xxviii 15, 18, thus enabling them to survive the anticipated Assyrian attack. Isa. xxviii 7-8 suggests the possibility that the ceremony by which the pact was sealed, reminiscent of the Ugaritic texts KTU I.114, is represented as a parody of the tradition about covenant making at Sinai represented by Exod. xxiv 9 11.
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Ismail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.
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This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports were all clean reports with the number of KAMs reported ranging from one to five. The highest most significant audit matter reported was revenue recognition and inventory valuation followed by asset impairments of both tangible and intangible assets. Justifications by auditors of matters considered most significant ranged from no additional information (it is most significant because it is material) to articulate explicit link with business model and industry specific factors thus compliance with disclosure of KAM may be compliance de jour rather than compliance de facto. Despite the additional requirement to disclose KAM, this study finds no evidence of audit delays. All KAMs disclosed are elaborations of and related to a client’s significant accounting policies choice. From KAM disclosures, readers of audit reports now are informed of the audit risk areas where estimates were made and judgments prevailed challenging auditors to exercise greater skepticism. This preliminary finding provides pointers for greater research into the cost benefits and communicative value of KAM disclosure in the Audit Reports of Listed companies in Malaysia.
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Sobierajski, Bartłomiej Paweł. "Oracle of Doom or Oracle of Salvation? A New Interpretation of Animal Metaphors in Isa 31:4-5 in the Light of Rhetorical Analysis." Verbum Vitae 39, no. 2 (2021): 429–50. http://dx.doi.org/10.31743/vv.11581.
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This article seeks to clarify the meaning of animal metaphors contained in Isa 31:4-5. Difficulties in interpreting these metaphors are associated with the Hebrew syntax as well as the proper reading of the symbolism of the characters and animals found within these verses. These issues also raise the question of the message of the whole prophecy: is it an oracle of doom or of salvation? The article provides an overview of previous attempts to explicate the metaphors and proposes a new interpretation of them. It turns out that Isaiah consciously and intentionally uses some ambiguous images and formulas in order to make a specific impression on the addresser. Such literary devices are characteristic of his statements from the last period of his activity (705–701 BC). The new interpretation of animal metaphors presented in this study also results from the structure of the oracle, which has emerged through the use of Hebrew rhetoric methods
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Segal, Milton. "ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African." Journal of Economic and Financial Sciences 10, no. 2 (2017): 376–91. http://dx.doi.org/10.4102/jef.v10i2.22.
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The New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered. Effective from 15 December 2016, auditors for Johannesburg Stock Exchange (JSE) -listed companies will need to disclose key and significant transactions that occurred on the audit, even in the event of an unmodified audit opinion. The legislators describe this as increasing transparency and accountability to enhance the fairness of reporting and to assist the stakeholders with understanding the audited annual financial statements. This paper uses a detailed content analysis of prior academic and professional audit literature to explore possible unintended consequences, uncertainties and risks of the KAM. These include disclosure of potential confidential information and potentially increased auditor
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Elmarzouky, Mahmoud, Khaled Hussainey, Tarek Abdelfattah, and Atm Enayet Karim. "Corporate risk disclosure and key audit matters: the egocentric theory." International Journal of Accounting & Information Management 30, no. 2 (2022): 230–51. http://dx.doi.org/10.1108/ijaim-10-2021-0213.
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Purpose This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure. Design/methodology/approach The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer-aided textual analysis, and the authors use a bag of words to score the sample annual reports. Findings The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed by auditors and the risk information disclosed by corporate managers. Also, the authors found that FTSE 100 firms exhibit higher significance between the ongoing concern and the level of narrative risk disclosure. Practical implications The study approach helps assess the level of management risk reporting behaviour due to the new auditor risk reporting standards. This helps to emphasise how auditors and companies engage and communicate risk-related information to stakeholders. Standard setters should suggest a more detailed reporting framework to protect the shareholders. The unique findings are incredibly beneficial to the regulators, standard setters, investors, creditors, suppliers, customers, decision makers and academics. Originality/value This paper provides a shred of extraordinary evidence of the impact of auditor risk reporting and management risk reporting. To the best of the authors’ knowledge, no study has yet investigated the corporate narrative disclosure after the new audit standards ISA 700 and ISA 701.
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Gorodilov, M. A., and E. A. Pastukhova. "The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia." International Accounting 21, no. 10 (2018): 1116–28. http://dx.doi.org/10.24891/ia.21.10.1116.
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Sotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements." Auditor 7, no. 7 (2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.
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The article is devoted to the issues of accounting of fixed assets in organizations, whose securities are circulated by the organizers of trade on the securities market. These organizations include public joint stock companies, which are subject to mandatory audit. In the auditor's reports issued to such organizations, in accordance with the requirements of ISA 701 "Key Audit Matters", key audit matters should be disclosed. Very often, auditors choose such key issues as "fixed assets" and "capital investments", especially on the eve of the entry into force from January 1, 2022 of the new accounting standards - FSBU 6/2020 "Fixed assets" and FSBU 26 / 2020 "Capital investments". The article discusses the features of accounting for fixed assets and capital investments, due to which auditors assess the risk of misstatement of accounting (financial) statements as increasing and conduct audit procedures to identify such prerequisites for the formation of statements as the valuation of fixed assets and rights to them belonging to the reporting organization.
Dissertations / Theses on the topic "ISA 701"
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Djavadpour, Maral, and Jenny Larsson. "Revisionsberättelsen : Hur kommer revisorns tillämpning av ISA 701 påverka revisionens förväntningsgap?" Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9692.
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Bakgrund: Finanskriser, företagskonkurser och olika skandaler runt om i världen har resulterat i att revisorns tillförlitlighet har ifrågasatts och förtroendet för revisionsbranschen har skadats. Det bristande förtroendet tyder på att det finns skillnader mellan användarna av den finansiella rapporten och revisorernas förväntningar gällande revisionens utfall och har utmynnat i ett förväntningsgap. Revisorns uttalanden i revisionsberättelsen har utstått mycket kritik genom åren då den inte tillför ett informationsvärde för användarna. Revisionens förväntningsgap är ett fenomen som studerats över tid och nationella gränser men trots utveckling av lagstiftning fortfarande är bestående. IAASB har utgett ett utkast av en ny revisionsstandard, ISA 701, som ska bidra till en mer individualiserad revisionsberättelse i syfte att minska förväntningsgapet. De nya förändringarna kommer innebära att revisorn ska förse användarna med mer väsentlig information om vad revisorn funnit under granskningen i revisionsberättelsen. Syfte: Syftet med denna studie är att undersöka revisorernas tolkningar angående den kommande revisionsstandarden ISA 701 samt vilken effekt de nya upplysningarna i revisionsberättelsen kan ge på revisionens förväntningsgap. Metod: Studiens empiriska material insamlades via kvalitativa intervjuer med nio auktoriserade revisorer. Slutsats: Den nya revisionsberättelsen bidrar till en bättre kommunikation än den som råder idag men effekten på förväntningsgapet kommer vara begränsad och inte på den nivå som IAASB har i åtanke. Revisorernas uttalanden enligt ISA 701 kommer i konflikt med revisionens lagstiftning i form av tystnadsplikt och därav blir informationsvärdet för användarna begränsat. Revisorernas uppfattning om ISA 701:s effekt på förväntningsgapet är att det kommer minska ytterst lite då den nya revisionsstandarden inte är fullt ut anpassad efter revisorernas förutsättningar. Ett förslag är en förändring av lagstiftningen som begränsar skadeståndsansvaret. Detta kan öka revisorernas trygghet i att ge användarna en större insyn i företaget genom att de kommer bort från den utsatta position som de upplever finns i dagsläget.
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Lundgren, Louise, and Moa Oldenborg. "The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122667.
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During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. In light on several large audit failures, the users of the audit report have demanded more information be released regarding the company and the audit process. In response to this, several standard setting bodies have released new regulatory suggestions regarding the audit report. Among the revised regulations that are relevant to Sweden are the ISA 700 (revised) and the newly created ISA 701, both of which become effective starting December 2016. FAR, the Swedish Professional Institution for Authorized Accountants and Auditors, have expressed concerns regarding the effect of the implementation of the Key Audit Matters in combination with the Swedish confidentiality clause, by which auditors must abide. These revisions are meant to increase the informative value of the audit report for the users, where the main users of the audit report are non-professional investors. Due to this, along with lacking research on the topic of Swedish non-professional investors in this context, we have chosen to focus our thesis on the effects of the changes to the audit report in relation to the investment behavior of this specific group. Research Question: How is the Swedish adaptation of ISA 700 (revised) and ISA 701 likely to impact the perceived value of the new audit report to young Swedish nonprofessional investors? We have conducted an online questionnaire with an attached case, derived from a listed British company that has already made similar changes to their audit report format. Based on the responses of 100 young Swedish non-professional investors, we found that the new changes to the audit report, as we presented them, had positive effect on the young non-professional investors perception on the audit report. Of the respondents, 64% viewed the new audit report as significantly more informative than the current Swedish audit report. Both new information, in the form of the audit resolution paragraph, and useful information, in the form of the Key Audit Matters paragraph, statement of the audit firm, and movement of the audit opinion, was perceive by the respondents. In addition to this, we found that 63% of our sample would read the audit report in the future, as compared to 49% today. However, we are unsure of whether these positive effects will be observe following the Swedish implementation of the changes, due to FAR and Swedish auditors hesitation toward the Key Audit Matters.
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Stenbeck, Louise, and Aidai Satarova. "Särskilt Betydelsefulla Områden : En innehållsanalys om den utökade revisionsberättelsens utvecklingsriktning för svenska börsnoterade bolag." Thesis, Södertörns högskola, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-46542.
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The previous audit report has been considered too standardized which has led to debates about its value and relevance as it was considered to have no direct connection to the company. With the financial crisis and audit scandals as a catalyst in the early 2000s, the process to create a new audit report was initiated. This resulted in that IAASB implemented a number of new standards that would affect the form of the auditor's report but also the content in 2016. One of these new standards was ISA 701, which infer that all listed companies must communicate Key Audit Matters. The purpose of this part of the audit report is to provide stakeholders with more qualitative information about the audit and entity specific information. Discussions have taken place as to whether KAM works in practice to provide relevant information that is unique to the company and thus increase the audit report's value and relevance. Some believe that KAM will generate more entity specific information, while others express that there may be reason to assume that the new section will be a new standardized part of the new audit report. The purpose of this study is to examine the direction of development for communication of KAM in a Swedish context. Furthermore this study aims to examine whether there is a direction of development with elements of tendencies towards a standardization of KAM. To examine the purpose of the study, a random sample of 100 companies operating in the regulated market was conducted. The audit reports have been studied with the help of an content analysis for the period 2016–2020. The study seeks support in agent theory, institutional theory but also previous research on structure and KAM in analysis of the direction of development for KAM. The study can provide support for a direction of development that has tendencies towards standardization in the form of a uniform structure regarding its length and how many KAMs that are communicated. Nevertheless, the study can also support a direction of development with a lack of standardization regards to the communicated KAM company-specific character that has been relatively unchanged during the period. Taking into account the observations made by the study, the study cannot draw unequivocal conclusions that there is a direction of development with tendencies towards standardization of the communication of KAM for Swedish companies.Den tidigare revisionsberättelsen har ansetts vara alltför standardiserad vilket har lett till debatter kring dess värde samt relevans då den saknar direkt anknytning till företaget. Med finanskrisen och revisionsskandaler som katalysator i början av 2000-talet initierades arbetet för att skapa en ny revisionsberättelse. Detta resulterade i att IAASB implementerade ett antal nya standarder som skulle komma att påverka revisionsberättelsens utformning men även innehåll år 2016. En av dessa nya standarder var ISA 701 som innebär att bolag som verkar på en reglerad marknad ska kommunicera Särskilt Betydelsefulla Områden (SBO). Syftet med denna del i revisionsberättelsen är att tillgodose intressenter med mer kvalitativ information om revisionen och företagsspecifik väsentlig information. Diskussioner har förts hur SBO verkar i praktiken för att tillgodose relevant information som är unik för företaget och på så sätt öka revisionsberättelsen värderelevans. Somliga anser att SBO kommer att generera mer företagsspecifik information medan andra uttrycker att det kan föreligga skäl att anta att nya avsnittet blir en ny standardiserad del i den nya revisionsberättelsen. Syftet med denna uppsats är att undersöka utvecklingsriktningen för kommunikationen av SBO i en svensk kontext. Vidare syftar denna uppsats studera om det föreligger tendenser till att det sker en standardisering av kommunikationen av SBO. För att undersöka studiens syfte genomfördes ett slumpmässigt urval på 100 stycken bolag som verkar på den reglerade marknaden varav revisionsberättelser studerades genom en innehållsanalys för perioden 2016–2020. Studien söker stöd i agentteorin, den institutionella teorin men även tidigare forskning om struktur och SBO vid analys om SBO utvecklingsriktning. Studien kan ge stöd för en utvecklingsriktning som har tendenser till standardisering i form av en enhetlig struktur gällande dess längd och hur många SBO som kommuniceras. Likafullt kan studien stödja en utvecklingsriktning med en avsaknad av standardisering med avseende till de kommunicerade SBO företagsspecifika karaktär som har varit relativt oförändrad under undersökningsperioden. Med beaktning till de observationer som studien frambringat kan denna studie inte dra entydiga slutsatser om det föreligger en utvecklingsriktning med tendenser till standardisering av SBO för svenska bolag.
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Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.
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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.
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Jakobsson, Haidi, and Elin Nilsson. "Revisionspaketet och kreditgivare : Bankers användning av revisionsberättelsen vid kreditgivning till börsnoterade bolag." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-342019.
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Den 31 december 2016 blev nya regler om utformningen av revisionsberättelser för börsnoterade bolag gällande. En bakgrund till implementeringen var att det fanns uppfattningar om att revisorer på ett tydligare sätt skulle redovisa det som framkommit genom revisionen i revisionsberättelsen. Externa intressenter till börsnoterade bolag skulle därigenom få tillgång till mer kvalitativ information. Till intressenter som har behov av sådan information hör kreditgivare, vilka behöver kunna bedöma bolags förmåga till återbetalning. Syftet med denna studie är att skapa förståelse för vilken påverkan de nya tilläggen i revisionsberättelsen har haft på bankers kreditgivningsprocess vid beslut om kreditgivning till börsnoterade bolag. Det har undersökts genom att utföra åtta stycken intervjuer med kreditgivare till börsnoterade bolag. Studiens resultat tyder på att revisionsberättelsen inte har ansetts utgöra ett betydelsefullt underlag varken före eller efter det att förändringen trädde i kraft. Det indikerar att de nya tilläggen inte har haft någon påverkan på bankernas beslut om kreditgivning.
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Johansson, Carl, and Carl Nyström. "Särskilt betydelsefulla områdens inverkan på revisionens transparens : En tvärsnittsstudie om utformningen och rapporteringen av ett nytt avsnitt i revisionsberättelsen." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-64158.
Full textAbstract:
Den standardiserade revisionsberättelsen har under en längre tid kritiserats för att inte vara tillräckligt informativ. Detta har resulterat i att IAASB infört en helt ny standard, ISA 701. Införandet av ISA 701 innebär stora förändringar för revisorn som nu tvingas rapportera om Särskilt betydelsefulla områden, SBO. IAASB:s övergripande syfte är att SBO ska öka revisionens transparens gentemot användare av finansiella rapporter. Det finns dock vissa motsättningar inom ramen för revisionsprofessionen vilka riskerar att hindra revisorn från att genom rapporteringen av SBO öka revisionens transparens. Den problematik, bestående av intressekonflikter, revisorn utsätts för i kombination med att det är den första rapporteringsperioden har lett fram till studiens frågeställningar: (1) Hur resonerar praktiserande revisorer gällande sina möjligheter att öka revisionens transparens genom rapporteringen av SBO? (2) Hur väl efterlevs ISA 701 vid revisorns rapportering av SBO bland svenska noterade bolag? För att besvara studiens frågeställningar syftar studien till att undersöka och förklara revisorns inställning gällande utformningen av SBO, samt kartlägga och analysera den första rapporteringen av SBO i svenska noterade bolag och tillsammans öka förståelsen för SBO och dess inverkan på revisionens transparens. Genom en kombinerad forskningsansats med både kvalitativa och kvantitativa inslag har empiri från intervjuer med 6 revisorer som har en central roll vid utformningen kombinerats med en dokumentstudie där innehållet i 75 noterade bolags SBO-avsnitt kartlagts. Studiens resultat visar att revisorn i stor utsträckning upplever det möjligt att öka revisionens transparens även om det ständigt krävs en balansgång mellan transparens och faktorer som tystnadsplikt, vinstsyfte och relationen till klienten. Dokumentstudien visar att efterlevnaden i generella termer är hög. Studien har vidare lyckats identifiera vissa tendenser i rapporteringen. Vid situationer där stöd i form av årsredovisningen finns tenderar revisorn att lämna mer bolagsspecifik och uttömmande information medan revisorn lämnar mer försiktig och neutral information vid situationer där stöd istället saknas. Studien indikerar att revisorn har incitament att säkerställa att informationen i SBO avspeglar den utförda revisionen, i kombination med den höga efterlevnaden av ISA 701 förefaller således revisionens transparens gentemot omgivningen ökat. Trots denna slutsats är ett anmärkningsvärt resultat det faktum att revisorn är skeptisk till värdet av SBO. Trots omfattande förändringar av revisionsberättelsen upplever revisorn att intresset från användarna är fortsatt lågt, vilket kan komma att leda till transparensen och efterlevnaden i framtida rapporteringsperioder minskar.
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Carvalho, Liliana Patrícia Louro. "Matérias relevantes em auditoria e os seus determinantes : o caso do setor bancário europeu." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17319.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo visa identificar o tipo de Key Audit Matters (KAM) presentes no relatório de auditoria sobre as DF's dos bancos europeus. Adicionalmente, este estudo procura verificar se determinadas circunstâncias estão associadas ao nível de KAM, mais concretamente, o tipo de auditor, complexidade do relato financeiro e a regulação setorial. Para tal, recorreu-se a uma amostra de 273 bancos europeus com dados relativos ao ano de 2017. Os resultados permitem concluir que os bancos auditados pelas grandes empresas de auditoria como as Big 4 (as quatro maiores empresas internacionais de auditoria: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) estão associados negativamente às KAM, pois caso um banco seja auditado por uma Big 4, em média, o nkam diminui aproximadamente 51,67%. Verificou-se também que não existe uma associação entre KAM e a complexidade do relato financeiro, representada pelo julgamento das matérias contabilísticas. No entanto, face ao grande aumento de leis e regulamentos por toda a parte do mundo e de acordo com Olivier (2000), um ambiente de regulação complexo pode modificar os riscos do auditor, bem como os riscos para a própria administração da empresa. Através dos modelos testados neste estudo conseguiu-se concluir quanto maior é o capital do banco mais o banco deixa de estar em risco de incumprimento.
The present study aims to identify the type of Key Audit Matters (KAM) present in the audit report on the FDs of European banks. In addition, this study seeks to verify if certain circumstances are associated with the level of KAM, more specifically, the type of auditor, complexity of financial reporting and sector regulation. To this end, a sample of 273 European banks with data for the year 2017 was used. The results allow us to conclude that banks audited by large audit firms such as the Big 4 (the four largest international audit firms: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) are negatively associated with KAM, because if a bank is audited by a Big 4, on average, nkam decreases by approximately 51.67%. It was also found that there is no association between KAM and the complexity of financial reporting, represented by the judgment of accounting matters. However, in view of the large increase in laws and regulations throughout the world and according to Olivier (2000), a complex regulatory environment can modify the risks of the auditor as well as the risks to the company's own management. Through the models tested in this study it was possible to conclude that the bank's capital is higher and the bank is no longer at risk of default.
info:eu-repo/semantics/publishedVersion
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Becker, Sabine Verfasser], and Beate [Akademischer Betreuer] [Söntgen. "Marcel und die Schauspieler. Formen der Rezeption im architektonischen und figürlichen Werk von Isa Genzken / Sabine Becker ; Betreuer: Beate Söntgen." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2017. http://d-nb.info/1150508930/34.
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Elliott, Eric Scott. "Historical Accuracy and the IRA Over 70 Years of Cinema." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cgu_etd/23.
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The purpose of this research is to examine how the Irish Republican Army has been represented in theatrical cinema since the 1930s. The goal is to demonstrate the necessity for historical accuracy in movies produced for public entertainment, which often neglect historical facts and circumstances in portraying an organization as controversial and complex as the IRA. This has been done by examining five movies produced for wide-distribution and comparing each to the detailed historical record. Upon analysis of these movies, it becomes clear that the films which are the most historically relevant are also the most powerful cinematic productions, both through emotional power and overall entertainment.
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Dinter, Ina [Verfasser]. "Claire, Rose, Blanche : James Ensors Bildstrategien in Liebesgärten, Nymphenbildern und dem Spätwerk / Ina Dinter." Berlin : epubli GmbH, 2015. http://d-nb.info/1077952287/34.
Full textBooks on the topic "ISA 701"
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Muhammad ibn Abi al-Fath Bali. Mashyakhat Sharf al-Din al-Yunini, al-Imam al-Alim al-Allamah Sharaf al-Din Abu al-Husayn Ali ibn Muhammad ibn Ahmad ibn Abd Allah ibn Isa al-Yunini, 621-701 H. al-Maktabah al-Asriyah, 2002.
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Masri, Ghassan el. Semantics of Qurʾanic Language : <i>al-Āḫira</i>: <i>al-Āḫira</i>. BRILL, 2020.
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Bonfil, Robert. History and Folklore in a Medieval Jewish Chronicle: The Family Chronicle of aḥimaʿaz Ben Paltiel. Ebsco Publishing, 2009.
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Fenyves, Attila, Ferdinand Kerschner, and Andreas Vonkilch, eds. Großkommentar zum ABGB - Klang Kommentar - §§ 647-755, Erbrecht. 3rd ed. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704686770.
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Die Kommentierung des Erbrechts schreitet durch die Bearbeitung des Vermächtnisrechts (§ 647 - § 694) und des gesetzlichen Erbrechts (§ 727 - § 751) durch Gregor Christandl sowie der Regelungen über die Einschränkung und Aufhebung des letzten Willens (§ 695 - § 726) durch Manfred Umlauft und Thomas Huf und der Anrechnung beim gesetzlichen Erbrecht (§ 752 - § 755) durch Manfred Umlauft entscheidend voran. Seit 2000 wird der Kommentar von den Zivilrechtsprofessoren Attila Fenyves, Ferdinand Kerschner und Andreas Vonkilch in dritter Auflage im Verlag Österreich herausgegeben. Der Großkommentar ist auf insgesamt 30 Bände ausgelegt. Der "Klang" ist von jeher vom Anspruch geprägt, eine Kommentierung auf hohem wissenschaftlichem Niveau zu bieten, die sich nicht mit der Wiedergabe der Judikatur und Literatur begnügt, sondern auch kritisch eigene Positionen vertritt und über den "Tellerrand" hinausblickt.
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Fenyves, Attila, Ferdinand Kerschner, and Andreas Vonkilch, eds. Großkommentar zum ABGB - Klang Kommentar - §§ 647-755, Erbrecht. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704686770.
Full textAbstract:
Die Kommentierung des Erbrechts schreitet durch die Bearbeitung des Vermächtnisrechts (§ 647 - § 694) und des gesetzlichen Erbrechts (§ 727 - § 751) durch Gregor Christandl sowie der Regelungen über die Einschränkung und Aufhebung des letzten Willens (§ 695 - § 726) durch Manfred Umlauft und Thomas Huf und der Anrechnung beim gesetzlichen Erbrecht (§ 752 - § 755) durch Manfred Umlauft entscheidend voran. Seit 2000 wird der Kommentar von den Zivilrechtsprofessoren Attila Fenyves, Ferdinand Kerschner und Andreas Vonkilch in dritter Auflage im Verlag Österreich herausgegeben. Der Großkommentar ist auf insgesamt 30 Bände ausgelegt. Der "Klang" ist von jeher vom Anspruch geprägt, eine Kommentierung auf hohem wissenschaftlichem Niveau zu bieten, die sich nicht mit der Wiedergabe der Judikatur und Literatur begnügt, sondern auch kritisch eigene Positionen vertritt und über den "Tellerrand" hinausblickt.
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Schraubenverbindungen 2018. VDI Verlag, 2018. http://dx.doi.org/10.51202/9783181023365.
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Vorwort Die Bedeutung von Schraubenverbindungen für den allgemeinen Maschinenbau, die Energietechnik,den Fahrzeug- und Anlagenbau und für weitere Anwendungsgebiete ist auch in denletzten Jahren nicht geringer geworden. Infolge einer Reihe herausragender Vorteile stellen besonders die hochfesten Schraubenverbindungen auch weiterhin eine wirtschaftliche und kostengünstige Verbindungsvariante dar. Schraubenverbindungen sind deshalb mit einem Anteil von 60–70 % an den lösbaren Verbindungen in den genannten Bereichen vertreten. Aber auch die Verbindungstechnik ist sich verändernden und neuen Anforderungen unterworfen, die u.a. aus Optimierungsprozessen, Leichtbauforderungen und neuen Technologien resultieren. Zur Erfüllung dieser Aufgaben sind auch bei der lang bekannten Schraubenverbindung noch immer Innovationen zu beobachten und werden neue Erkenntnisse gewonnen. Die betrifft insbesondere die optimierte Auslegung und Gestaltung, eine größere Festigkeitsausnutzung, die Optimieru...
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Waszek, Norbert, ed. G. W. F. Hegel und Hermann Cohen. Verlag Karl Alber, 2019. http://dx.doi.org/10.5771/9783495817063.
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Dass sich Hegel und Hermann Cohen trotz scheinbarer Gegensätze miteinander versöhnen lassen, ist eine Grundüberzeugung des Werkes von Myriam Bienenstock, welches sich stets durch die doppelte Ausrichtung auf Hegel und das jüdische Denken auszeichnete. Mit diesem Band wird Myriam Bienenstock, seit 1997 Professorin für Philosophie an der Universität François Rabelais in Tours, anlässlich ihres 70. Geburtstages geehrt. Mit Beiträgen von Dominque Bourel, Bernard Bourgeois, Christophe Bouton, Pierfrancesco Fiorato, Jean-François Goubet, Dana Hollander, Helmut Holzhey, Gerhard Kurz, Claudia Melica, Wolfdietrich Schmied-Kowarzik, Ludwig Siep, Guy Stroumsa und Norbert Waszek.
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Reindl-Krauskopf, Susanne, Ingeborg Zerbes, and Christian Grafl, eds. Jubiläumsjahr der Grundrechte - 9. ALES-Tagung 2020. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704688279.
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Beiträge über Zusammenwirken und Kollision von B-VG, EMRK und EU-Grundrechtecharta 2020 war ein Jubiläumsjahr dreier die österreichische Grundrechtsordnung prägender Kodifikationen: 100 Jahre Bundesverfassungsgesetz (B-VG), 70 Jahre Europäische Menschenrechtskonvention (EMRK) und 20 Jahre EU-Grundrechtecharta. Es handelt sich um fundamental unterschiedliche Rechtsquellen, die einander ergänzen, aber auch miteinander kollidieren können. Die Beiträge dieses Buchs beleuchten ua Fragen betreffend Zusammenspiel und Konkurrenz dieser Rechtsquellen, aber auch die vielschichtigen Möglichkeiten des präventiven und des nachprüfenden Grundrechtsschutzes, die speziell durch zwischenstaatliche Zusammenarbeit drohenden Grundrechtsdefizite und die Verantwortlichkeit auch nichtstaatlicher Akteure für Grundrechtsverletzungen. Kurzum: Das Buch ist ein Must-have für alle, die sich mit dem Grundrechtsschutz in Strafrechtssachen befassen.
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Trummer, Martin. Mietkauf von Immobilien Mietverträge mit Kaufoption - Finanzierungsleasingverträge mit Kaufoption - nachträgliche Übertragungen nach dem WGG. Verlag Österreich, 2020. http://dx.doi.org/10.33196/9783704686701.
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Das Nachschlagewerk für den Mietkauf Der Begriff des Mietkaufs wird im Mieterland Österreich zwar inflationär verwendet, eine gesetzliche Definition hat diese eigenartige Verquickung von Gebrauchsüberlassung und Kauf(option) dennoch nicht erfahren. Verstanden wird hierunter Verschiedenes, nämlich Mietverträge mit Kaufoption, Finanzierungsleasingverträge mit Kaufoption sowie WGG-Mietverträge mit gemeinnützigen Bauvereinigungen, welche die Möglichkeit einer nachträglichen Übertragung des Objekts auf den Mieter eröffnen. Das Werk schafft Klarheit, indem es diese Vertragsarten komparativ aufbereitet. Der Fokus liegt auf den Auswirkungen der Kaufoption beziehungsweise des WGG-Übertragungsanspruchs auf das Vertragsverhältnis. Die folgenden Themen werden tiefgehend behandelt: Rechtsnatur der Verträge, anzuwendende Normen, potenzielle Vertragsparteien und -objekte, Leistungspflichten und -störungen, Zusammensetzung des (Miet-)Kaufpreises. Dabei wird mit ca 700 Judikaten und knapp 900 zitierten Werken das für Österreich zur Verfügung stehende Material aus Rechtsprechung und Wissenschaft kritisch beleuchtet. Mit der Berücksichtigung der WGG-Novelle 2019 ist das Buch auf aktuellem Stand. Es handelt sich somit um ein Nachschlagewerk, welches Vertragsstellern, Richtern und Wissenschaftlern Rat bietet. Es unterstützt ebenfalls Juristen bei Interessenvertretungen der Mieter, Vermieter, Leasinggeber und der gemeinnützigen Bauvereinigungen.
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Raschauer, Nicolas, ed. Höchstgerichtliche Vertretbarkeitskontrolle. Verlag Österreich, 2022. http://dx.doi.org/10.33196/9783704689825.
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Umfassende Diskussion über System und Wirkungsweise der höchstgerichtlichen Vertretbarkeitskontrolle Anlässlich der 100-jährigen Verfassungsjubiläen Österreichs und Liechtensteins sowie dem 70 Jahr-Jubiläum der EMRK widmet sich dieses Werk dem bislang nur vereinzelt grenzüberschreitend beleuchteten Bereich der "höchstgerichtlichen Vertretbarkeitskontrolle". Die Beiträge analysieren rechtsvergleichend die Spruchpraxis der Verfassungsgerichte Österreichs, Liechtensteins, Deutschlands und der Schweiz sowie jene des EGMR und des EuGH. Dadurch werden System, Wirkungsweise und Grenzen der höchstgerichtlichen Willkür- und Vertretbarkeitskontrolle sichtbar. Die Studie mit Stand Januar 2021 liefert dadurch einen interdisziplinär angelegten, um Überlegungen aus dem Bereich des Zivilprozess- und Strafrechts ergänzten Beitrag zur Präzisierung der Aufgabe der Verfassungs- und Fachgerichtsbarkeit. Deren Aufgabenbereich ist in der Kontrolle der Einhaltung der jeweiligen Verfassung und Grundrechtsordnung zu sehen, nicht aber in der positiven Gesetzgebung.
Book chapters on the topic "ISA 701"
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Reber geb. Wiesenauer, Simone. "Schlussbetrachtung." In Internationale Zielmarktanalyse und Vertriebsentwicklung. Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-32389-9_7.
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ZusammenfassungIn Kapitel 7 werden die Ergebnisse der Dissertation kurz und prägnant zusammengefasst und mit der anfangs aufgestellten Zielsetzung verglichen (Kapitel 7.1). Anschließend werden Empfehlungen für die Weiterentwicklung des ISA-Modells gegeben und Hypothesen für zukünftige Follow-up Studien zum ISA-Modell dargestellt (Kapitel 7.2). Zu guter Letzt wird auf Limitierungen der Dissertation eingegangen und einen Ausblick auf zukünftige Forschungsvorhaben unabhängig vom ISA-Modell gegeben (Kapitel 7.3).
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Franzen, Brigitte. "Isa Genzken Clothesline (Dedicated to Michael Jackson)." In Utopia and Monument. Springer Vienna, 2011. http://dx.doi.org/10.1007/978-3-7091-0773-7_21.
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Grünberger, Herbert. "Rechnungslegung nach IAS." In Praxis der Bilanzierung. Springer Vienna, 2003. http://dx.doi.org/10.1007/978-3-7091-6720-5_12.
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Schenkel-Brunner, Helmut. "Ina and Inb." In Human Blood Groups. Springer Vienna, 1995. http://dx.doi.org/10.1007/978-3-7091-3686-7_21.
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Dolenc, V. V. "Extradural Approach to Intracavernous ICA Aneurysms." In Neurosurgical Management of Aneurysmal Subarachnoid Haemorrhage. Springer Vienna, 1999. http://dx.doi.org/10.1007/978-3-7091-6377-1_9.
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Barok, Daniel. "Cooperation in Space Between Europe and Israel in Light of the Recent ESA-ISA Agreement." In Yearbook on Space Policy. Springer Vienna, 2012. http://dx.doi.org/10.1007/978-3-7091-1363-9_8.
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Seyfarth, M., J. Brock, and J. Hein. "Wert der S-IgA-Bestimmung bei ausgewählten Krankheitsbildern." In Monoklonale Antikörper. Springer Vienna, 1989. http://dx.doi.org/10.1007/978-3-7091-7621-4_39.
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Poslussny, P., K. Vinzenz, and F. Zekert. "Serumimmunglobuline (IgA, IgE, IgG, IgM) bei Patienten mit Kopf-Halskarzinomen." In Chirurgische Therapie von Kopf-Hals-Karzinomen. Springer Vienna, 1992. http://dx.doi.org/10.1007/978-3-7091-9087-6_39.
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Dolenc, V. V., M. Čerk, J. Šusteršič, R. Pregelj, and M. Škrap. "Treatment of intracavernous aneurysms of the ICA and CCFs by direct approach." In The Cavernous Sinus. Springer Vienna, 1987. http://dx.doi.org/10.1007/978-3-7091-6982-7_26.
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Graf, R., Ch Tschauner, and M. Steindl. "Nachuntersuchungsergebnisse und Verlauf des sogenannten physiologisch unreifen Hüftgelenkes (Typ IIa nach Graf)." In Die Sonographie in der Orthopädie. Springer Vienna, 1988. http://dx.doi.org/10.1007/978-3-7091-3348-4_21.
Full textConference papers on the topic "ISA 701"
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White, James R. "How NFPA 70B Addresses the Reliability Requirements of NFPA 70E." In 2020 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2020. http://dx.doi.org/10.1109/esw42757.2020.9188319.
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Olsen, Andrew. "Incorporating NFPA 70E at a Utility." In 2018 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2018. http://dx.doi.org/10.1109/esw.2018.8727870.
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Hoagland, Elihu. "NFPA 70E and ARC flash PPE update." In 2010 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2010. http://dx.doi.org/10.1109/esw.2010.6164466.
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Čermák, Jiří, Viliam Lisý, and Branislav Bošanský. "Automated Construction of Bounded-Loss Imperfect-Recall Abstractions in Extensive-Form Games (Extended Abstract)." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/701.
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Information abstraction is one of the methods for tackling large extensive-form games (EFGs). Removing some information available to players reduces the memory required for computing and storing strategies. We present novel domain-independent abstraction methods for creating very coarse abstractions of EFGs that still compute strategies that are (near) optimal in the original game. First, the methods start with an arbitrary abstraction of the original game (domain-specific or the coarsest possible). Next, they iteratively detect which information is required in the abstract game so that a (near) optimal strategy in the original game can be found and include this information into the abstract game. Moreover, the methods are able to exploit imperfect-recall abstractions where players can even forget the history of their own actions. We present two algorithms that follow these steps -- FPIRA, based on fictitious play, and CFR+IRA, based on counterfactual regret minimization. The experimental evaluation confirms that our methods can closely approximate Nash equilibrium of large games using abstraction with only 0.9% of information sets of the original game.
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Heid, Kerry, Thomas E. Neal, Daniel Roberts, and Stephen Wilson. "Why are NFPA 70E and CSA Z462 different?" In 2012 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2012. http://dx.doi.org/10.1109/esw.2012.6165536.
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Focsha, Alexandru, Petru Gashin, and Alexei Simashkevich. "Photovoltaic Phenomena in Thin Film ZnTe-CdSe Heterojunctions." In ASME 2001 Solar Engineering: International Solar Energy Conference (FORUM 2001: Solar Energy — The Power to Choose). American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/sed2001-141.
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Abstract Thin layer ZnTe-CdSe heterojunctions were produced by vapor phase epitaxial growth of ZnTe and CdSe layers on mica and single-crystal ZnSe substrates. These heterojunctions photosensitivity covers the wavelength region of 0.56–0.85 μm. The shape of photosensitivity spectral dependence of ZnTe-CdSe heterojunction depends on the components thickness and their doping level. Thin layer ZnTe-CdSe epitaxial heterojunction parameters under illumination of 80 mW/cm2 (AM1.5) are: FF=0.53, Uoc=0.72V, Isc=14.8 mA/cm2, efficiency η=7.1%. Thin film polycrystalline ZnTe-CdSe heterojunctions having the efficiency η=4.3%, Uoc=0.54 V, Isc=10.6 mA/cm2 were fabricated by using As or Cu doped ZnTe layers and In doped CdSe layers produced by HWT.
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Gammon, Tammy, Wei-Jen Lee, Zhenyuan Zhang, Ben Johnson, and James Beyreis. "Redeveloping the 2018 NFPA 70E Annex K and contemplating beyond." In 2015 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2015. http://dx.doi.org/10.1109/esw.2015.7094954.
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Samy Faried, P. E., and Wolfgang Hakelberg. "Arc Flash – IEEE 1584-2018, NFPA 70E 2018, & OSHA Final Rule Highlights and Arc Flash Mitigation Technologies." In 2019 IEEE-IAS/PCA Cement Industry Conference (IAS/PCA). IEEE, 2019. http://dx.doi.org/10.1109/citcon.2019.8729110.
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Arno, Robert G., Evangelos Stoyas, and Robert Schuerger. "Risk Analysis for NEC Article 708 Critical Operations Power Systems." In 2009 IEEE Industry Applications Society Annual Meeting. IEEE, 2009. http://dx.doi.org/10.1109/ias.2009.5324900.
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Assegu, Ermiyas, Hamid Roozbahani, and Heikki Handroos. "An Integrator Backstepping Position Control of Electro-Hydraulic Servo System Based on Particle Swarm Optimization." In 8th FPNI Ph.D Symposium on Fluid Power. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/fpni2014-7801.
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This paper presents a position control of a single rod electro-hydraulic actuator based on an integrator backstepping approach and tuned controller gain parameters by using a Particle Swarm Optimization (PSO). The aim of this paper is to develop optimal Back Stepping Controller (BSC) architecture on a nonlinear Electro Hydraulic Servo System (EHSS) of asymmetric cylinder to improve the position control performance. The influences of getting the parameters on the control law are analyzed in order to establish some rules of optimization. This can be determined automatically and intelligently by minimizing Integral Square Error (ISE). The proposed controller is simulated and then implemented to the experimental test bed to track the desired signal and test the limits of its performance. The simulation and experimental results are given to demonstrate the effectiveness of the proposed controller.
Reports on the topic "ISA 701"
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Araujo, María Caridad, Marta Rubio-Codina, and Norbert Schady. 70 to 700 to 70,000: Lessons from the Jamaica Experiment. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003210.
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This document compares three versions of the same home visiting model, the well-known Jamaica model, which was gradually scaled-up from an efficacy trial (proof of concept) in Jamaica, to a pilot in Colombia, to an at-scale program in Peru. It first describes the design, implementation and impacts of these three programs. Then, it analyzes the threats to scalability in each of these experiences and discusses how they could have affected program outcomes, with a focus on three of the elements of the economic model of scaling in Al-Ubaydli, et al. (Forthcoming): appropriate statistical inference, properties of the population, and properties of the situation. The document reflects on the lessons learned to mitigate the threats to scalability and on how research and evaluation can be better aligned to facilitate and support the scaling-up process of early child development interventions. It points out those attributes that interventions must maintain to ensure effectiveness at scale. Similarly, political support is also identified as indispensable.
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Splitter, Gary, and Menachem Banai. Attenuated Brucella melitensis Rough Rev1 Vaccine. United States Department of Agriculture, 2004. http://dx.doi.org/10.32747/2004.7585199.bard.
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The original objectives of the proposal were: 1. Compare mutants 444 and 710 to Rev1 (parent strain), and 16M (field strain) in murine and human macrophage lines for phenotypic differences. 2. Determine in vivo virulence and survival of the mutants 444 and 710 in guinea pigs and mice. 3. Determine humoral and cell-mediated immune responses induced by mutants 444 and 710 in guinea pigs and mice. 4. Determine in vivo protection of mice and guinea pigs provided by mutants 444 and 710 compared to Rev1. Background: While human and animal brucellosis are rare in the U.S., brucellosis caused by B. melitensis remains relatively constant in Israel. Despite a national campaign to control brucellosis in Israel, the misuse of Rev1 Elberg vaccine strain among pregnant animals has produced abortion storms raising concern of human infection due to vaccine excretion in the milk. Further, some commercial Rev1 vaccine lots can: a) produce persistent infection, b) infect humans, c) be horizontally transmitted, d) cause abortion, and e) induce a persistent anti-O-polysaccharide antibody response confounding the distinction between infected and vaccinated animals. In Israel, vaccination practices have not optimally protected the milk supply from Brucella and Rev 1 vaccine can exacerbate the problem. In addition, cattle vaccinated against B. abortus are not protected against B. melitensis supporting the need for an improved vaccine. A safe vaccine used in adult animals to produce herd resistance to infection and a vaccine that can be distinguished from virulent infection is needed. A rough Rev1 vaccine would be less virulent than the parental smooth strain and permit serologic distinction between vaccinated and infected animals. Advantages of the Rev1 vaccine foundation are: 1) Rev1 vaccination of sheep and goats against B. melintensisis approved; therefore, vaccines derived from the Rev1 foundation may be readily accepted by licensing agencies as well as commercial companies, and 2) considerable data exists on Rev1vaccination and Rev1 proteins. Therefore, a post-genomic vaccine against B. melitensis based on the Rev1 foundation would provide a great advantage. Major conclusions from our work are: 1) We have determined that mutant 710 is highly attenuated in macrophages compared to virulent field strain 16M and mutant 444. 2) We have confirmed that mutant 710 is highly attenuated in guinea pigs and mice. 3) We have determined immune responses induced by mutant 710 in animals. 4) We have determined in vivo protection of mice and guinea pigs provided by mutants 444 and 710 compared to Rev1, and importantly, mutant 710 provides a high level of protection against challenge with virulent B. melitensis 16M. Thus, our data support the goals of the grant and provide the foundation for a future vaccine useful against B. melitensis in Israel. Because of patent considerations, many of our findings with 444 and 710 have not yet been published. Scientific and Agricultural Implications: Our findings support the development of a vaccine against B. melitensis based on the mutant 710. Because strain 710 is a mutant of the Elberg Rev1 vaccine, commercialization is more likely than development of an entirely new, uncharacterized Brucella mutant or strain.
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Melanie, Haupt, and Hellweg Stefanie. Synthese des NFP-70-Verbundprojekts «Abfallmanagement als Beitrag zur Energiewende (wastEturn)». Swiss National Science Foundation (SNSF), 2020. http://dx.doi.org/10.46446/publikation_nfp70_nfp71.2020.2.de.
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Im Abfall steckt sowohl direkt wie auch indirekt viel Energie. So werden in der Schweiz pro Jahr Siedlungsabfälle mit einem Energiegehalt von rund 60 Petajoule verbrannt. Die daraus direkt zurückgewonnene Energie deckt etwa 4 Prozent des Endenergiebedarfs. Das grösste Potenzial der Abfallwirtschaft liegt aber meist darin, beim Recycling sekundäre Rohstoffe zu gewinnen und so indirekt die energieintensive Produktion von primären Rohstoffen zu verhindern. Um den Beitrag der Abfallwirtschaft zur Energiewende zu optimieren, braucht es in einem ersten Schritt vor allem Verbesserungen hinsichtlich einer transparenten Dokumentation der Material- und Geldflüsse und darauf aufbauend eine energetische Priorisierung der verschiedenen Verwertungs- und Entsorgungswege. Als diejenigen Abfallfraktionen mit dem grössten Verbesserungspotenzial wurden Papier und Karton sowie Plastik identifiziert. Bei Papier und Karton lassen sich aufgrund der sehr grossen Mengen bedeutende Effekte erzielen. Gebrauchte Kunststoffe werden mit Ausnahme der PET-Getränkeflaschen bisher erst wenig getrennt gesammelt. Ein grosses Optimierungspotenzial wurde auch bei der Energieeffizienz der Verbrennungsanlagen identifiziert. Damit KVAs die entstehende Wärme wirkungsvoller nutzen können, müssen aber Abnehmer für Dampf und Wärmeenergie in ihrer Nähe angesiedelt sein. Ein entscheidender Erfolgsfaktor für einen Wandel hin zu einer energieeffizienten Abfallwirtschaft ist die Zusammenarbeit zwischen den vielen Akteuren der föderalistisch organisierten Branche. Diese muss sich zum einen vermehrt entlang der Wertschöpfungsketten organisieren. Zum anderen gilt es dabei aber auch, die Freiräume der föderalen Vielfalt zu nutzen, um unterschiedliche Lösungswege zu testen.
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Melanie, Haupt, and Hellweg Stefanie. Synthesis of the NRP 70 joint project “Waste management to support the energy turnaround (wastEturn)”. Swiss National Science Foundation (SNSF), 2020. http://dx.doi.org/10.46446/publication_nrp70_nrp71.2020.2.en.
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A great deal of energy can be sourced both directly and indirectly from waste. For example, municipal waste with an energy content of around 60 petajoules is incinerated in Switzerland every year. The energy recovered directly from this waste covers around 4 % of the Swiss energy demand. However, the greatest potential offered by waste management lies in the recovery of secondary raw materials during the recycling process, thus indirectly avoiding the energy-intensive production of primary raw materials. In order to optimise the contribution to the energy turnaround made by waste management, as a first step, improvements need to be made with respect to the transparent documentation of material and cash flows, in particular. On the basis of this, prioritisation according to the energy efficiency of various recycling and disposal channels is required. Paper and cardboard as well as plastic have been identified as the waste fractions with the greatest potential for improvement. In the case of paper and cardboard, the large quantities involved result in considerable impact. With the exception of PET drinks bottles, plastic waste is often not separately collected and therefore offers substantial improvement potential. Significant optimisation potential has also been identified with regard to the energy efficiency of incineration plants. To allow municipal solid waste incineration (MSWI) plants to use the heat they generate more effectively, however, consumers of the recovered steam and heat need to be located close by. A decisive success factor when transitioning towards an energy-efficient waste management system will be the cooperation between the many stakeholders of the federally organised sector. On the one hand, the sector needs to be increasingly organised along the value chains. On the other hand, however, there is also a need to utilise the freedom that comes with federal diversity in order to test different solutions.
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Fromm, Hillel, Paul Michael Hasegawa, and Aaron Fait. Calcium-regulated Transcription Factors Mediating Carbon Metabolism in Response to Drought. United States Department of Agriculture, 2013. http://dx.doi.org/10.32747/2013.7699847.bard.
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Original objectives: The long-term goal of the proposed research is to elucidate the transcription factors, genes and metabolic networks involved in carbon metabolism and partitioning in response to water deficit. The proposed research focuses on the GTLcalcium/calmodulinbindingTFs and the gene and metabolic networks modulated by these TFs in Arabidopsis thaliana. The specific objectives are as follows. Objective-1 (USA): Physiological analyses of GTL1 loss- and gain-of-function plants under water sufficient and drought stress conditions Objective 2 (USA / Israel-TAU): Characterizion of GTL target genes and bioinformatic analysis of data to eulcidate gene-network topology. Objective-3 (Israel-TAU): Regulation of GTLmediated transcription by Ca²⁺/calmodulin: mechanism and biological significance. Objective-4 (Israel-BGU): Metabolic networks and carbon partitioning in response to drought. Additional direction: In the course of the project we added another direction, which was reported in the 2nd annual report, to elucidate genes controlling drought avoidance. The TAU team has isolated a few unhydrotropic (hyd) mutants and are in the process of mapping these mutations (of hyd13 and hyd15; see last year's report for a description of these mutants under salt stress) in the Arabidopsis genome by map-based cloning and deep sequencing. For this purpose, each hyd mutant was crossed with a wild type plant of the Landsberg ecotype, and at the F2 stage, 500-700 seedlings showing the unhydrotropic phenotype were collected separately and pooled DNA samples were subkected to the Illumina deep sequencing technology. Bioinformatics were used to identify the exact genomic positions of the mutations (based on a comparison of the genomic sequences of the two Arabidopsis thaliana ecotypes (Columbia and Landsberg). Background: To feed the 9 billion people or more, expected to live on Earth by the mid 21st century, the production of high-quality food must increase substantially. Based on a 2009 Declaration of the World Summit on Food Security, a target of 70% more global food production by the year 2050 was marked, an unprecedented food-production growth rate. Importantly, due to the larger areas of low-yielding land globally, low-yielding environments offer the greatest opportunity for substantial increases in global food production. Nowadays, 70% of the global available water is used by agriculture, and 40% of the world food is produced from irrigated soils. Therefore, much needs to be done towards improving the efficiency of water use by plants, accompanied by increased crop yield production under water-limiting conditions. Major conclusions, solutions and achievements: We established that AtGTL1 (Arabidopsis thaliana GT-2 LIKE1) is a focal determinant in water deficit (drought) signaling and tolerance, and water use efficiency (WUE). The GTL1 transcription factor is an upstream regulator of stomatal development as a transrepressor of AtSDD1, which encodes a subtilisin protease that activates a MAP kinase pathway that negatively regulates stomatal lineage and density. GTL1 binds to the core GT3 cis-element in the SDD1 promoter and transrepresses its expression under water-sufficient conditions. GTL1 loss-of-function mutants have reduced stomatal number and transpiration, and enhanced drought tolerance and WUE. In this case, higher WUE under water sufficient conditions occurs without reduction in absolute biomass accumulation or carbon assimilation, indicating that gtl1-mediated effects on stomatal conductance and transpiration do not substantially affect CO₂ uptake. These results are proof-of-concept that fine-tuned regulation of stomatal density can result in drought tolerance and higher WUE with maintenance of yield stability. Implications: Accomplishments during the IS-4243-09R project provide unique tools for continued discovery research to enhance plant drought tolerance and WUE.
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Freire, Mariana, Diana Martins, Maria Filomena Botelho, and Fernando Mendes. Biomarkers of resistance mechanisms in innovative lung cancer treatments - A systematic Review. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, 2022. http://dx.doi.org/10.37766/inplasy2022.9.0011.
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Review question / Objective: This systematic review aims to provide an overview of the immunotherapy resistance mechanisms and identify potential biomarkers associated with immunotherapy response in NSCLC, as well as examine new treatment options to overcome this hurdle. Condition being studied: Lung Cancer (LC) remains one of the leading cancers worldwide. In 2020, were globally estimated 2 206 771 new cases and 1 796 144 deaths, representing the uttermost frequent cause of cancer death. LC is classified histologically into small cell lung cancer (SCLC) or non-small cell lung cancer (NSCLC), being the last one the most common, representing 80 to 85% of all LC. The three predominantly subtypes of NSCLC are lung adenocarcinoma (LUAD), lung squamous cell carcinoma (LUSC) and large cell carcinoma (LCLC). NSCLC is usually diagnosed in advanced-staged disease due to ambiguous and delayed severe symptoms.
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Cahaner, Avigdor, Sacit F. Bilgili, Orna Halevy, Roger J. Lien, and Kellye S. Joiner. effects of enhanced hypertrophy, reduced oxygen supply and heat load on breast meat yield and quality in broilers. United States Department of Agriculture, 2014. http://dx.doi.org/10.32747/2014.7699855.bard.
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Original objectivesThe objectives of this project were to evaluate the growth performance, meat yield and quality attributes of broiler strains widely differing in their genetic potential under normal temperature vs. warm temperature (short and long-term) conditions. Strain differences in breast muscle accretion rate, metabolic responses under heat load and, gross and histopathological changes in breast muscle under thermal load was also to be characterized. BackgroundTremendous genetic progress has been made in broiler chicken growth rate and meat yield since the 1950s. Higher growth rate is driven by higher rates of feed intake and metabolism, resulting in elevated internal heat production. Hot rearing conditions negatively affect broiler growth by hindering dissipation of heat and may lead to a lethal elevation in body temperature. To avoid heat-induced mortality, broilers reduce feed intake, leading to depressed growth rate, lower weight gain, reduce breast meat yield and quality. Thus, the genetic potential of contemporary commercial broilers (CCB) is not fully expressed under hot conditions. Major conclusions, solutions, and achievementsResearch conducted in Israel focused on three broiler strains – CCB, Featherless, Feathered sibs (i.e., sharing similar genetic background). Complimentary research trials conducted at Auburn utilized CCB (Cobb 500, Cobb 700, Ross 308, Ross 708), contrasting their performance to slow growing strains. Warm rearing conditions consistently reduced feed intake, growth rate, feed efficiency, body weight uniformity and breast muscle yield, especially pronounced with CCB and magnified with age. Breast meat quality was also negatively affected, as measured by higher drip loss and paler meat color. Exposure to continuous or short-term heat stress induced respiratory alkalosis. Breast muscle histomorphometrics confirmed enhanced myofiber hypertrophy in CCB. Featherless broilers exhibited a significant increase in blood-vessel density under warm conditions. Rapid growth and muscle accretion rate was correlated to various myopathies (white striping, woody and necrotic) as well as to increases in plasma creatinekinase levels. Whether the trigger(s) of muscle damage is loss of cellular membrane integrity due to oxidative damage or tissue lactate accumulation, or to loss of inter-compartmental cation homeostasis is yet to be determined. Based on genome-wide single-nucleotide polymorphism array genotyping, identification of the gene with the recessive mutation Scaleless (sc) facilitated the development a dCAPS assay to discriminate between sc carrier (sc/+) and non-carrier (+/+) individuals. ImplicationsThis project confirmed that featherless broiler strains grow efficiently with high yield and quality of breast meat, even under warm rearing conditions that significantly depress the overall performance of CCB. Therefore, broiler meat production in hot regions and climates can be substantially improved by introducing the featherless gene into contemporary commercial broiler stocks. This approach has become more feasible with the development of dCAPS assay. A novel modification of the PCR protocol (using whole blood samples instead of extracted DNA) may contribute to the efficient development of commercial featherless broiler strains. Such strains will allow expansion of the broiler meat production in developing countries in warm climates, where energy intensive environmental control of rearing facilities are not economical and easily achievable.
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Bidier, S., U. Khristenko, R. Tosi, R. Rossi, and C. Soriano. D7.3 Report on UQ results and overall user experience. Scipedia, 2021. http://dx.doi.org/10.23967/exaqute.2021.9.002.
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This deliverable report focuses on the main Uncertainty Quanti cation (UQ) results obtained within the EXAscale Quanti cation of Uncertainties for Technology and Science Simulation (ExaQUte) project. Details on the turbulent wind inlet generator, that enables the supply of random, yet steady, wind velocity boundary conditions during run-time, are given in section 2. This enables the developed UQ workflow, whose results are presented on the basis of the Commonwealth Advisory Aeronautical Council (CAARC) as described in Deliverable 7.1. Finally, the completed UQ workflow and the results are evaluated from an application-driven wind engineering point of view. Thereby, the significance of the developed methods and the obtained results are discussed and their applicability in practical wind-engineering applications is tested through a complete test-run of the UQ workflow.
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Guzzo, Karen, and Katherine Graham. Median Age at Last Birth for Fathers. National Center for Family and Marriage Research, 2022. http://dx.doi.org/10.25035/ncfmr/fp-22-05.
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The share of couples who cohabit prior to marriage has increased over time. Among marriages that took place between 2015 and 2019, three quarters were preceded by cohabitation, up from only one-third in the mid-to-late 70s (FP-21-04). This shift in behavior has been accompanied by a shift in attitudes toward cohabitation. Using Monitoring the Future data, this profile examines change in high school seniors’ attitudes toward cohabitation as a testing ground for marriage from 1976 to 2020. This measure is based on agreement or disagreement (neutral responses are not shown) with the statement “It is usually a good idea for a couple to live together before getting married in order to find out whether they really get along.” This profile updates previous profiles on high school seniors’ attitudes toward cohabitation using the most recent available data (FP-19-10; FP-16-13), and is a companion profile to High School Seniors’ Expectations to Marry, 2020 (FP-22-04).
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Becker, Sarah, Craig Daughtry, and Andrew Russ. Robust forest cover indices for multispectral images. Engineer Research and Development Center (U.S.), 2021. http://dx.doi.org/10.21079/11681/42760.
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Trees occur in many land cover classes and provide significant ecosystem services. Remotely sensed multispectral images are often used to create thematic maps of land cover, but accurately identifying trees in mixed land-use scenes is challenging. We developed two forest cover indices and protocols that reliably identified trees in WorldView-2 multispectral images. The study site in Maryland included coniferous and deciduous trees associated with agricultural fields and pastures, residential and commercial buildings, roads, parking lots, wetlands, and forests. The forest cover indices exploited the product of either the reflectance in red (630 to 690 nm) and red edge (705 to 745 nm) bands or the product of reflectance in red and near infrared (770 to 895 nm) bands. For two classes (trees versus other), overall classification accuracy was >77 percent for the four images that were acquired in each season of the year. Additional research is required to evaluate these indices for other scenes and sensors.