The difference in properties of jets initiated by quarks and gluons as a result of hadron–hadron collisions, opens up the possibility of their recognition. Special quark-gluon discriminators of jets ...are built for this purpose. This paper discusses methods for measuring the fractions of quark and gluon jets in jet sample using the quark-gluon jet discriminator. This opens up the possibility of measuring various characteristics of quark and gluon jets. The technique of such measurements for modern hadron colliders is discussed.
Problems related to the quality assessment of completed audit assignments are analyzed. As the increasing number of users take management decisions on the basis of audit reports, independent audit is ...intended to guarantee a sound verification of financial reporting at company level, which can be achieved through the procedures for the assignment quality control.
The article’s objective is to develop methodical recommendations on quality assessment of individual auditing assignments for auditing firms.
An analytical review of the normative criteria for selection of assignments for monitoring is made, and the authors’ criteria based on the risk oriented approach to the assessment of assignments of the financial audit are proposed: (i) obligatory auditing, including the auditing of financial reporting of companies with public significance (50% of the total number of the assignments in obligatory audit); (ii) voluntary audit (at least one assignment of the key partner), with the review of financial reporting covering 10% of the total number of the review assignments; other assignments covering 10% or more of the total number of the assignments on providing reassurance, which is not audit or review; selection of the most risky assignments with high level of the implicit risk; related services covering 10% of the total number of assignments pertaining to related services on agreed procedures and compilation of information (with selecting most complicated issues of business operation, which were subject to concern in providing related services and assignments for a new customer). A four-phase model of the assessment of selected assignments of an auditing firm is elaborated: acceptance of customer and assignment; planning and assessment of risks; assignment completion; formulation of auditor opinion and control actions on quality assurance. The practical implementation of this model involves documenting of the internal control of the quality of audit, analysis of results of the quality control, accumulation of errors and correcting actions at system and assignment level.
Modern Fillers of Metal and Polymer Matrices Ol. D. Zolotarenko, N. V. Sigareva, M. I. Terets, N. A. Shvachko, N. A. Gavrylyuk, D. L. Starokadomsky, S. V. Shulha, O. V. Hora, An. D. Zolotarenko, D. V. Schur, M. T. Gabdullin, D. V. Ismailov, E. P. Rudakova, and I. V. Zagorulko
Uspehi fiziki metallov (Online),
09/2023, Letnik:
24, Številka:
3
Journal Article
Recenzirano
Odprti dostop
The review article describes modern fillers of metal and polymer matrices, their properties and applications. We discuss the main parameters of fillers, their advantages and disadvantages, the ...results of investigations and experiments, which may be useful for scientists and engineers working in the fields of chemistry and materials science and developing new promising materials. Different materials used as the fillers for metal and polymer matrices are reviewed. To create composites of the new generation with improved properties, nanostructured materials such as graphene, fullerenes, nanotubes, nanopowders of metals and their alloys are used. Carbon fillers can be the strongest graphitizer, which is important for ferrous metallurgy. Nanofillers have the ultradispersed dimensions and high specific-surface values, which allows for changing significantly the physicochemical and functional characteristics of the matrix. As noted in the article, the use of fillers allows controlling the structural composition of the melt and helps to form additional crystallization centres. This, in turn, can affect significantly the properties of the material, such as mechanical strength, heat resistance, etc.
Polyamines are molecules with multiple amino groups that are essential for cellular function. The major polyamines are putrescine, spermidine, spermine, and cadaverine. Polyamines are important for ...posttranscriptional regulation, autophagy, programmed cell death, proliferation, redox homeostasis, and ion channel function; their levels are tightly controlled. High levels of polyamines are associated with proliferative pathologies such as cancer, while low polyamine levels are observed in aging, and elevated polyamine turnover enhances oxidative stress. Polyamine metabolism is implicated in a variety of pathophysiological processes in the nervous, immune, and cardiovascular systems. Currently, manipulating polyamine levels is under investigation as a potential preventive treatment in several pathologies, including aging, ischemia/reperfusion injury, pulmonary hypertension, and cancer. Although polyamines have been implicated in a plethora of intracellular mechanisms, our understanding of these processes remains incomplete and is a topic of ongoing investigations. Here, we discuss the regulation and cellular functions of polyamines, their role in physiology and pathology, and emphasize the current gaps in knowledge and potential future research directions.
The article proves that auditing is a socially significant activity. Therefore, the auditor must ensure the validity of his opinion, which is achieved through ensuring the quality of audit procedures ...at all stages. Failure to ensure the quality of audit tasks is a reason to mislead users of financial statements of enterprises and auditorsʼ conclusions, does not warn users about financial problems and the possibility of bankruptcy, especially in socially significant companies. From December 2022 on the audit, quality control of audit services are waiting for radical changes in quality management. The article highlights the results of a study devoted to new requirements to quality management in auditing firms, resulting from the enforcement of the new standards: ISQM 1 “Quality Management”, ISQM 2 “Engagement Quality Reviews”, and the revised ISA 220 “Quality Management for an Audit of Financial Statements”. The design of a quality management system at firm level is considered in ISQM 1, including building up an organization system for management of audit quality, creating the essential conditions for performing audits. This standard will be enforced in place of the existing ISQC 1“Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements”. The new quality management system includes the following components: the risk assessment process of the audit firm; management and leadership, ethical requirements, acceptance, continuation of customer relationships and specific tasks; resource; performance of tasks; information and communication; monitoring and sanctions. ISQM 2 “Engagement Quality Reviews” specifies the requirements to reviewers of the quality of performed audit engagements. A quality reviewer is required to have knowledge and understanding of professional standards, current legal and normative acts, and understanding of firm’s policies or procedures used in the process of engagement performance; knowledge of the industry of a company to which audit services on engagement performance were provided; the professional experience in evaluations of scopes and complexity of the performed engagements, the professional qualification for quality evaluations of the engagement performance, including the firm’s obligation for providing this qualification. The abovementioned requirements cause the need in additional studies aimed at elaborating new schemes for actions and inclusion of engagements in job descriptions of quality reviewers.
To measure the characteristics of quark and gluon jets in hadron-hadron collisions, two samples of jets are used. Given the large statistics of jets at the LHC, the two-sample method requires taking ...into account the following corrections: (1) use of measured fractions of quark and gluon jets instead of the model ones, (2) amendment for the contribution of jets with an unidentified flavour, (3) taking into account the dependence of the distributions of quark and gluon jets on the conditions for jet sample selections. The paper presents an improved two-sample method that takes into account these corrections.
The work proposes a new method for measuring the gluon jet fraction in jet sample produced at the hadron collider. This method uses model quark/gluon templates - distributions of quark and gluon jets ...over the jet macro parameter. Within the framework of this method, it is possible to find a model uncertainty of measurement associated with the deviation of model quark/gluon templates from the true ones. The issue of data-motivated corrections to the model quark/gluon templates is discussed.
A business entity of whatever kind seeks to operate in long-term perspective by achieving the strategies set out by it, including the strategies pertaining to social justice, environmental ...protection, friendly use of natural resources and their renewal. It is also a matter of the society’s concern. It is for this reason that non-financial reporting for sustainable development, provided by business entities, is demanded by users. The verification of non-financial information is assigned to independent auditors. Although auditors use the International Standard 3000 “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information” for the verification purposes, the International Standard 3410 “Assurance Engagements on Greenhouse Gas Statements” can also be applied for specialized spheres. When non-financial information is submitted together with financial reporting, the International Standard 720 (revised) “The auditor’s responsibilities relating to other information” will be applicable. On the request of international donor organizations, an auditor is allowed to use the International Standard 4400 “Agreed-upon procedures engagements”. Given that the International Standard 3000 is the most demanded among the auditors, the International Auditing and Assurance Standards Board provided a guidance on its application. The phases of non-financial reporting audit and their content were clarifi ed on the basis of the International Standard 3000. The choice of an international standard depends on the conditions of an engagement and relies on the professional judgment of an auditor. Irrespective of a chosen standard, an auditor bears the responsibility for the assessment of published non-financial reports for sustainable development. Realizing the responsibility before users of non-financial reporting, an auditor must assure the quality of his services in keeping with the requirements of the International Standard on Quality Management (ISQM 1). The working document of an auditor “Quality assessment of assurance engagements other than audits or reviews of historical financial information (non-financial reporting)” was elaborated, which would help assure the internal control of auditing at engagement level. This document is standardized and can be used in the auditing practice.
Uterine leiomyoma (UL) is the most common benign tumor, which leads to reduced work capacity and loss of reproductive function in women of childbearing age.The aim of the study – to investigate the ...presence of probable associations of the polymorphic variant I/D of the angiotensin-converting enzyme (ACE) gene with the presence/absence of uterine bleeding and the characteristics of leiomyomatous nodes in patients with a comorbid course of intramural UL and genital endometriosis.Study methods. The molecular genetic study of the polymorphic variant I/D of the ACE gene was applied to 33 patients with a comorbid course of intramural UL and genital endometriosis and 30 patients with isolated intramural UL (at the same time, 5 patients had a medical history of cycles of controlled ovarian stimulation with the help of assisted reproductive technologies and a diagnosis of infertility) according to the standard operating procedure developed in the interdepartmental educational and research laboratory of the Ternopil State Medical University named after I.Ya. Horbachevskyi of the Ministry of Health of Ukraine. Study results. In patients with isolated intramural UL, uterine bleeding probably prevails in individuals with the DD genotype of the polymorphic variant of the ACE gene relative to individuals with the ID and II genotypes (χ2=7.07; p=0.029). At the same time, the presence of the D allele increases the risk of uterine bleeding by 5.8 times. Analysis of the dominant pattern of inheritance of the ACE gene showed that carriers of the D allele (genotype ID+DD) among patients with isolated intramural UL have a 6.3-fold increased risk of uterine bleeding. Analysis of the relationship between the maximum diameter of the leiomyomatous node in patients of the studied groups and the I/D polymorphism of the ACE gene in the group with isolated intramural UL revealed that the maximum diameter of the node in carriers of the DD genotype exceeds the corresponding indicator in carriers of the II genotype by 28.89% (p <0.001), and the maximum node diameter in ID genotype carriers exceeds the corresponding indicator in II genotype carriers by 9.43% (р=0.032). In addition, the maximum node diameter is 14.29% greater in carriers of the D allele than the corresponding indicator in carriers of the I allele. As for the relationship between the number of leiomyomatous nodes in the patients of the studied groups and the I/D polymorphism of the ACE gene, probable differences were established only in the group with a comorbid course of intramural UL and genital endometriosis. At the same time, the individuals with a solid node predominate among carriers of the II and ID genotypes, while the individuals with multiple nodes predominate among carriers of the DD genotype; the distribution of persons with a solid node or multiple nodes is even among carriers of the D allele, and a solid node was found in 72.41% of individuals (р=0.045) among carriers of the I allele. In addition, the presence of the D allele increases the risk of multiple nodes by 3.09 times. Conclusions. It was found for the first time in the Ukrainian population, that the I/D polymorphism of the ACE gene (the presence of the D allele (genotype ID+DD)) is probably associated with an increased risk of multiple leiomyomatous nodes in patients with a comorbid course of intramural UL and genital endometriosis and with an increased risk of uterine bleeding and the size of the leiomyomatous node in patients with isolated intramural UL. The results of the logistic regression analysis show that the presence of the DD genotype of the ACE gene is associated with the development of uterine bleeding and the occurrence of multiple leiomyomatous nodes in patients with intramural UL, regardless of the presence of comorbid genital endometriosis.
PDF
