This article is devoted to identifying problems of insufficient disclosure in standards of various types of audit reports, depending on the size of errors in the financial statements of a client, as ...well as in his ability to carry out his activities in the foreseeable future. In accordance with international standards of auditing and putting into practice the application of international standards if the standards do not specify all possible modifications of audit reports.
Este artículo está dedicado a identificar problemas de divulgación insuficiente en los estándares de varios tipos de informes de auditoría, dependiendo del tamaño de los errores en los estados financieros de un cliente, así como en su capacidad para llevar a cabo sus actividades en el futuro previsible. De acuerdo con las normas internacionales de auditoría y poner en prác-tica la aplicación de normas internacionales si las normas no especifican todas las modificaciones posibles de los informes de auditoría.
•Soil salinity on top of raised beds increases if irrigation is applied to every furrows compared to PSFI system.•Permanent skip furrow irrigation (PSFI) reduces the salinity and amount of irrigation ...water on raised bed system.•PSFI followed by leaching helps to manage salinity on raised bed system.•PSFI followed by proper leaching can be potential option to grow crop in salt affected lands.
Mismanagement of irrigation water and the ensuing secondary salinization are threatening the sustainability of irrigated agriculture especially in many dryland regions. The permanent raised-bed/furrow system, a water-wise conservation agriculture-based practice, is gaining importance for row- and high value-crops in irrigated agriculture. However, because of additional surface exposure and elevation, raised beds may be more prone to salt accumulation especially under shallow water table conditions. A field study was carried out in 2008 and 2009 in the Khorezm region, Central Asia, to investigate the effect of three furrow irrigation methods on salt dynamics of the soil and the performance of the cotton crop on the raised bed-furrow system. The irrigation methods compared included (i) Conventional furrow irrigation wherein every furrow was irrigated (EFI) at each irrigation event; (ii) Alternate skip furrow irrigation (ASFI where one of two neighbouring furrows were alternately irrigated during consecutive irrigations events; and (iii) Permanent skip furrow irrigation (PSFI) during which irrigation was permanently skipped in one of the two neighbouring furrows during all irrigation events. For salinity management with PSFI a ‘managed salt accumulation and effective leaching’ approach was pursued.
The EFI method increased salt accumulation on the top of the raised beds. In contrast, the PSFI method allowed an effective salt leaching from the top of the raised beds. After leaching, salinity on top of the beds under PSFI was reduced to <3dSm−1 compared to 5–6dSm−1 under ASFI and EFI indicating an effective leaching with the PSFI method. Raw cotton (Gossypium hirsutum L., cv. Khorezm 127) yield was higher under the PSFI (2003kgha−1) method having yield increases of 984kgha−1 (96% higher) and 787kgha−1 (64% higher) than under EFI (1216kgha−1) and ASFI (1019kgha−1) methods, respectively. Better crop performance with PSFI was linked with the lesser salinization of the raised beds and a larger salt free root zone before the leaching events. In addition, the PSFI method reduced irrigation water demand contributed thus to minimizing secondary soil salinization. Thus, PSFI could be an effective method to manage the salt under raised beds in salt-affected irrigated arid regions.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK
The Asian Migratory locust (Locusta migratoria migratoria L.) is a pest that continuously threatens crops in the Amudarya River delta near the Aral Sea in Uzbekistan, Central Asia. Its development ...coincides with the growing period of its main food plant, a tall reed grass (Phragmites australis), which represents the predominant vegetation in the delta and which cover vast areas of the former Aral Sea, which is desiccating since the 1960s. Current locust survey methods and control practices would tremendously benefit from accurate and timely spatially explicit information on the potential locust habitat distribution. To that aim, satellite observation from the MODIS Terra/Aqua satellites and in-situ observations were combined to monitor potential locust habitats according to their corresponding risk of infestations along the growing season. A Random Forest (RF) algorithm was applied for classifying time series of MODIS enhanced vegetation index (EVI) from 2003 to 2014 at an 8-day interval. Based on an independent ground truth data set, classification accuracies of reeds posing a medium or high risk of locust infestation exceeded 89% on average. For the 12-year period covered in this study, an average of 7504 km2 (28% of the observed area) was flagged as potential locust habitat and 5% represents a permanent high risk of locust infestation. Results are instrumental for predicting potential locust outbreaks and developing well-targeted management plans. The method offers positive perspectives for locust management and treatment of infested sites because it is able to deliver risk maps in near real time, with an accuracy of 80% in April-May which coincides with both locust hatching and the first control surveys. Such maps could help in rapid decision-making regarding control interventions against the initial locust congregations, and thus the efficiency of survey teams and the chemical treatments could be increased, thus potentially reducing environmental pollution while avoiding areas where treatments are most likely to cause environmental degradation.
•Presented a novel, satellite remote sensing based methodology to map and monitor locust infestation risk areas.•Classification accuracies exceeded 90%, spatial classification confidence provided.•First archive of land cover maps in the Amudarya delta produced for 2003–2014.•30% of the study area represent potential locust habitats, 5% a permanent high infestation risk.•Management options for locust surveys provided within the growing season.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK, ZRSKP
Endorheic basins (i.e., land-locked drainage networks) and their lakes can be highly sensitive to variations in climate and adverse anthropogenic activities, such as overexploitation of water ...resources. In this review paper, we provide a brief overview of one major endorheic basin on each continent, plus a number of endorheic basins in Central Asia (CA), a region where a large proportion of the land area is within this type of basin. We summarize the effects of (changing) climate drivers and land surface–atmosphere feedbacks on the water balance. For the CA region, we also discuss key anthropogenic activities, related water management approaches and their complex relationship with political and policy issues. In CA a substantial increase in irrigated agriculture coupled with negative climate change impacts have disrupted the fragile water balance for many endorheic basins and their lakes. Transboundary integrated land and water management approaches must be developed to facilitate adequate climate change adaptation and possible mitigation of the adverse anthropogenic influence on endorheic basins in CA. Suitable climate adaptation, mitigation and efficient natural resource management technologies and methods are available, and are developing fast. A number of these are discussed in the paper, but these technologies alone are not sufficient to address pressing water resource issues in CA. Food–water–energy nexus analyses demonstrate that transboundary endorheic basin management requires transformational changes with involvement of all key stakeholders. Regional programs, supported by local governments and international donors, which incorporate advanced adaptation technologies, water resource research and management capacity development, are essential for successful climate change adaptation efforts in CA. However, there is a need for an accelerated uptake of such programs, with an emphasis on unification of approaches, as the pressures resulting from climate change and aggravated by human mismanagement of natural water resources leave very little time for hesitation.
It can be argued that the Collapse of the Soviet Union was the most important historical event of the past 50 years. This study assessed the mnemonic impact of this event in Russia, Azerbaijan, and ...Uzbekistan. It involved three tasks. First, participants thought aloud as dated autobiographical events. Second, they drew a personal timeline. Finally, they answered questions concerning the psychological and material consequences of the Collapse. Across the samples, we found (1) the Collapse was almost never used as a temporal landmark, (2) it was rarely included in timeline drawings, and (c) participants did not experience the Collapse as a major life‐changing event. These findings argue against the Proportionality Assumption—the notion that the mnemonic impact of a public event is related to its historical importance. Instead, they suggest that historically significant events play an important role in autobiographical memory only when they dramatically affect people's material circumstances.
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BFBNIB, DOBA, FZAB, GIS, IJS, IZUM, KILJ, NLZOH, NUK, OILJ, PILJ, PNG, SAZU, SBCE, SBMB, SIK, UILJ, UKNU, UL, UM, UPUK
Tulips are bulbous geophytes with high ornamental value. Species of Tulipa L. are distributed along western China to Eastern Europe. Central Asia including Uzbekistan is considered as the hotspot ...center of tulips where over 80 and 34 taxa are described. The current work presents morphology of the species from fresh materials, regional distribution and assessment of the area (AOO) and extent (EOO) of occurrence of the ancestor of cultivated tulips, Tulipa fosteriana and Tulipa ingens from Samarkand region (Uzbekistan). Illustrations of the species from fresh materials are also provided.
Most species of
are known from the dead parts of various host plants as saprobic fungi in terrestrial habitats occurring in tropical and temperate regions. In the present study, samples of
were ...collected from dead twigs and branches of
,
, and an unknown angiosperm plant from the Tashkent and Jizzakh regions of Uzbekistan. Multi-gene phylogenetic analyses based on a combined ITS, LSU, SSU,
, and
sequence data revealed their taxonomic positions within the Dothideaceae. Three new species of
, namely,
,
, and
were proposed by molecular and morphological data. Likewise, the phylogenetic relationship and morphology of
are discussed. In addition, we provide a list of accepted
species, including host information, distribution, morphology descriptions, and availability of sequence data, to enhance the current knowledge of the diversity within
.
In a recent special issue of The Holocene, Miller et al. review the evidence for the spread of millet (Panicum miliaceum and Setaria italica) across Eurasia. Among their arguments, they contend that ...millet cultivation came to Eurasian regions with hot, dry summers when irrigation was introduced, as part of a region-wide shift toward agricultural intensification in the first millennium BC. This hypothesis seems to align with the pattern of agricultural change observed in the Khorezm oasis, a Central Asian polity of the first millennium BC and first millennium AD. While we wholeheartedly accept this hypothesis for its explanatory value regarding trends across Eurasia, in this paper we nevertheless suggest that the introduction of millet to Central Asia needs further explication. Specifically, we seek to address the underlying assumption that this introduction was predicated upon centrally organized, state-level land development, increased sedentism, and the rise of Mesopotamian-style social complexity. We describe how millet cultivation in Khorezm was preceded by multi-resource strategies that included the cultivation of summer crops, and emphasize that this earlier history mattered significantly to the evolution of Khorezmian society and agriculture in the first millennium BC. In contrast to the imperial systems of West Asia, in Khorezm the introduction of complex irrigation works supported the expansion and greater stratification of pre-existing agropastoral lifeways, and helped to buttress the rise of nomadic elites within an agrarian zone. We believe the example of Khorezm is important because it helps to explain the emergence of integrated mobile-sedentist societies in the first millennium AD in Central Asia as a result of agricultural change. It also provides cultural and historical context to the spread of millet cultivation in the first millennium BC, suggesting that this phenomenon had significantly different implications for societies across Eurasia.
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NUK, OILJ, SAZU, UKNU, UL, UM, UPUK
Despite the important International Political Economy (IPE) scholarship on the impact of neoliberal marketisation on women in the Global South, the linkages with reproductive and informal work are ...often neglected, as is its interaction with multi-level varieties of patriarchy. Developing a theoretical framework merging social reproduction theory and varieties of gender regimes, this article examines how women navigate market and non-market pressures during the ongoing processes of Uzbek agrarian marketisation. By applying the concept of domestic and public patriarchy to analyse the gendered practices of food production and reproduction in Uzbekistan, the article unpacks the household-led and state-led forms of dispossession and exploitation of women's work in everyday life and investigates why women's position has not improved as a result of marketisation. The paper contributes to feminist IPE in two ways. By bringing together two strands of gender theories, it explores the link between the institutional and cultural connotation and the economic 'valuation' of women's work. Along these lines, it examines the weaknesses of the policy solutions proposed by the neoliberal development governance in the Global South.
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BFBNIB, NUK, PILJ, SAZU, UL, UM, UPUK
Arido-eustasy is a model that explains palaeoenvironmental change by linking the covariation of the carbon isotope record and the eustatic sea level to orbitally modulated hydroclimatic intensity. ...Orbitally forced wet climate modes periodically accelerate the water cycle in the biosphere, modulating the balance between terrestrial fresh-water reservoirs and the eustatic sea level and perturbating the carbon cycle through catastrophic weathering of terrestrial carbon reservoirs, resulting in excessive transfer of carbon into the oceans. These intervals of extreme hydroclimatic intensity and weathering, or Orbito-Hyetal Events (OHEs), are hypothesised to be responsible for major palaeoenvironmental crises such as oceanic anoxic events and biotic extinction events. Here, I consider the available data and show evidence for the occurrence of a strong and short-term OHE at the end of the middle Oxfordian. The event probably lasted ∼40 kyr and was bracketed by characteristic arido-eustatic traits, including a prominent sea level fall (the OX5), a contemporaneous extreme (>2‰) negative excursion in the marine carbonate and terrestrial organic-carbon isotope records, and regional occurrences of anoxic environments with organic-rich deposits. Important prolific source-rock reservoirs, such as the Smackover, Hanifa, and Khodjaipak Formations in the Gulf of Mexico, Arabian Gulf, and Uzbekistan, respectively, seem to have been created during this end-middle Oxfordian OHE.
•Reconsidering the extracted information from carbon isotope record.•Explaining Mesozoic environmental crises under the terms of an orbitally modulated hydroclimatic intensity.•Relating environmental crises with the formation of source rocks.•Documenting an environmental crisis in the Middle-to-Late Oxfordian transition.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
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