Audit quality is measured using audit quality frameworks. The turnover of the employees affects audit quality from the input level up to the output level which are reports. This desktop study investigated the implications of the exodus of articled clerks on audit quality. Audit reports are of a higher significance to different stakeholders such as banks, creditors and investors just to mention a few. Therefore, the quality of these reports is important since stakeholders make business using them. The results indicated that a high degree of labor turnover caused by of articled clerks resigning from the firm has resulted in some engagements being overseen by AICs (auditors in charge) with insufficient experience. Audit quality suffers because of the company planning audit personnel for audit engagements that are overly demanding for their abilities. In addition, the auditing firm cannot be able to reduce the rate of the exodus of articled clerks as some of the push factors are macroeconomic in nature and require the appropriate government authorities to fix. The audit firm therefore cannot control the major factors leading to the high staff turnover. It must be brought to the fore that audit quality is highly dependent on other factors other than turnover of articled clerks.
Web application development has evolved a lot since the beginning of WWW. \nToday a myriad of design patterns, frameworks and programming languages are used to \nbuild web applications depending on their complexity. The Model-View-Controller \n(MVC) is a popular design pattern for building web applications which with its features \nand by dividing application logic into three components: models, views, and controller has \nbecome the most dominant programming paradigm for developing dynamic web \napplications. Web design patterns are an essential part of web application development as \nthey bring better communication and clarity, also improve speed in the web application \ndevelopment cycle by creating templates of best practices. With the help of MVC portable, \nscalable and transparent web-based application can be created. The main objective of this \npaper is to explain the features and basic components of the MVC architectural pattern in \ndetail through the development of an ASP.NET Core web application
Urban farming is a worthwhile activity in urban areas that assists economic, social, and environmental recovery. Pandemic Covid 19 has broken down the economic aspect of almost every field profession but not agricultural activity regarding the population\'s need for food to eat every day. People who do not like planting activity doing now in between work from home, even men and women, especially those who live in urban areas or as dwellers. The research determined to observe the woman roles in urban farming development by descriptive analysis using MS Excel. The result indicated that women ruled urban farming activity in Indonesia. The characteristic of women urban farmers are still low education, less teenager/youth involved, experience from 2 – 10 years, and tend to social benefit that the harvest divided to fulfill household\'s food needs, charity, and sell. The internal women\'s motivation was spare time and environment. The external motivation is the government program and the fact that urban farming does not depend on land area as a production factor. The characteristic urban farming indicated that horticulture is the dominant commodity based on household consumption. The plant growth dominated in containers, and the location was at the back or front of the house. Urban farming could break barriers of food insecurity and sovereignty. Women\'s rule in urban farming could be viable, bearable, and equitable in conserving the planet, profit, and people (3P), leading to sustainability.
The present work focuses on the influence of reinforcements in microstructure, mechanical properties when compared to the base material (AZ31D). Magnesium-based alloys were more prevalent in automobile applications owing to their mechanical properties and low mass and density. The production of composites was accomplished by utilizing the stir casting technique with a particle size of 53μm SiC and 25μm graphite reinforcements in various weight fractions of 2, 4, and 6%. The microstructure analysis was done on base alloy as well as composites by using SEM and EDS. The uniform distribution of reinforced particles increases the dendrite structure. It is concluded that the mechanical properties of hybrid composites were increased when compared with the base material, due to the presence of reinforcements.
Glycogen synthase kinase-3 beta (GSK-3beta is a constitutively active serine/threonine kinase that regulates many intracellular signaling pathways by phosphorylating substrates such as beta-catenin. We noticed that S74 and S78 residues of the (74SPPPSP79) motif of the serum glucocorticoid-inducible kinase1 (SGK1) were putative GSK-3beta phosphorylation sites with a consensus sequence of SxxxpS/pTP, where pS/pT represents phosphorylated Ser or Thr and x is any amino acid. We found that a SGK1 mutant (S74A and S78A) not phosphorylated by GSK-3beta had higher protein kinase activity than SGK1 wild type. Furthermore, the SGK1 mutant increased the survival rate of HEK293 cells as determined by FACS analysis. Our observations suggest that phosphorylation of S74 and S78 residues of SGK1 by GSK-3beta is required for proper nuclear localization, kinase activity, apoptosis, and protein-protein interaction of SGK1. Thus, SGK1 is a substrate protein of GSK-3beta and phosphorylation of S74 and S78 residues of SGK1 by GSK-3beta seems to be feedback (antagonistic) regulation or a secondary response regulation for its subcellular localization.
Michel Foucault, the postmodern French philosopher, considered that discipline and normalization are the chief techniques through which power directs and focuses the individual, yet simultaneously represent means for implementing power in modern societies.\nThe aim of this study is to determine relationship between discipline, punishment, and education in the Michel Foucault philosophy.\nFoucault’s attention was mainly focused on all those who were marginalized by the liberal society, all those who were subjected to the disciplining power, and his concern was that the power/knowledge analysis be used as a weapon of resistance proclamation.\nThe objective of this study is to explain certain research questions, from Foucault’s perspective, such as:\n1. What is relation between disciplining the individual and the society?\n2. What is relation between prisons and the punitive system?\n3. How achieved disciplining through the education system?\n4. Why is important to “Rediscovery” Panopticon?\nResearch methodology: By the hermeneutic interpretation used in this research we aim to focus on the issue of meaning interpretation .\nThe analysis and interpretation will be conducted through the technique of content analysis – data reduction by systematic categorization.
A study of potentially favourable conditions for cross-flow of water between the Vistula and Curonian lagoons via the downstream segments of the Pregolya River were studied basing on six-year monitoring of water level (2002-2007) at three hydrological stations: HS-Kaliningrad (the Downstream Pregolya), HS-Polessk (the Deyma Branch) and HS-Gvardeysk (bifurcation point). The episodes which are longer than two days and the water level slopes backward from recipient water bodies (lagoons) were revealed in pairs Kaliningrad-Gvardeysk\' (7 cases) and Polessk–Gvardeysk\' (41 cases). This confirms the theoretical possibility of water overflow between the Vistula and Curonian lagoons, back and fro. The analysis showed that wind conditions are not the main determining factor. Also, some exotic cases were found when the water level slopes backwards simultaneously for both recipient bodies (the Vistula and Curonian lagoons). These reversal exceedances in water level in 90-95% occurred during the period from June - December when precipitation was absence (or very small) and the air temperature was high. So, it is quite possible the situation of backflow of lagoon water into the river system due to the active evaporation of water from the mirror of river watercourses during high temperatures and insufficient rainfall. Direct measurements of near-bottom currents in 2 points in the Downstream Pregolya and 2 points the Deyma Branch (10.12.19 – 26.12.19) showed that the currents might reach 0.3-0.4 m/sec, and those backward currents may appear in both branches. The backward currents were measured during different wind conditions and couldn\'t be attributed only to the cases of wind surges for both lagoons. Backward currents are developed mostly at the low part of river branches, i.e. closer to the lagoons. In the case of backward currents in the Downstream Pregolya, the flow in the Deyma Branch is generally increased, but not immediate, and always, the correlation coefficient is about 0.64 and 0.71 for 1-h and 12-h running averaged series respectively. Time delay in variations of currents and the appearance of backward currents between two points in the Downstream Pregolya (34 km distance) is up to 7 hours and 3.75-4.25 hours in average, and the similar time delays for two points in Deyma Branch (25 km distance) is about 2 hours.
Introduction: The aim of this study was to evaluate the effect of rifampicin on wound discharge in the early postoperative period in patients underwent hemiarthroplasty after femoral neck fracture.\nMaterial and Methods: Between December 2013 and March 2015, 58 (36F, 22M) patients who underwent hemiarthroplasty were included in the study. According to Garden classification, 2 patients were classified as type 2, 21 patients as type 3 and 35 patients as type 4. The patients were followed up in the postoperative period during their hospitalization. Patients were grouped as subcutaneous rifamycin treated group (Group 1), irrigation only with saline (Group 2) and rifamycin added to the saline solution (Group 3) and the duration of discharge was evaluated.\nResults: Of the 58 (36F, 22M) patients aged 65-94 years (mean 79,29 ± 7,99), 34.5% were under 75 years old and 65.5% were over 75 years old. Duration of hospitalization was 5-33 days (mean 16.94 ± 6.71), operation time was 55-135 min (mean 94,48 ± 23,20 min), postoperative discharge time was 1-9 days (mean 3.31 ±). 2.02 days), incision length 8-23 cm (mean 17.03 ± 2.61 cm, 36.2% of 16 cm, 39.7% of the 17-18 cm and 24.1% of the 18 cm above).\nConclusion: No significant difference was observed between the postoperative discharge periods between the groups. The duration of surgery was longer in patients with subcutaneous rifamycin and patients longer than 75 years. In this study, we observed that the application of rifamycin in different ways did not provide an advantage.
The energy sector is one of the most important industrial sectors, especially in the\nera of depleting sources of mineral fuels, climate-related threats resulting from negative\neffects of energy production from fossil fuels on the natural environment, and the associated\nneed to develop energy sources based on renewable sources. Hence, the financial\nperformance of firms in the energy sector, especially the largest firms, is an important\nresearch issue. The purpose of this paper is to determine the financial position of the largest\nfirms in the energy sector listed by Forbes Global 2000 and their impact on the command\nand control (C&C) functions of cities. In this paper, we present a new comprehensive index\nof potential for selected cities based on revenue from sales, net profits, assets, and market\nvalue for selected sectors of the economy. A command control index (CCI) was created\nbased on a comprehensive index of potential, number of sectors, and number of corporate\nheadquarters. Research has shown that the energy sector is one of the leading sectors in the\nworld economy, both in terms of corporate financial performance and as a whole. However,\nthe energy sector is a dominant sector in relatively few cities around the world (Beijing,\nMoscow, Houston, the Hague). At the same time, the energy sector is considered not very\nstable relative to other sectors of the economy. Given the increasing importance of the\nlargest firms in this sector in shaping the command and control function of cities, it would be\nreasonable to combine the forecasting of their financial performance with a focus on its\nimpact on the command and control function of cities in order to evaluate patterns associated\nwith this function for leading cities in the world.
Construction sector contributes significantly to the production of greenhouse gases and thus to climate change. Another serious problem is the significant share of construction in the depletion of raw material resources and water and energy consumption. One of the ways to contribute to the reduction of the mentioned negative impacts on the environment is the use of building materials with a lower negative impact. This study aims to quantify the environmental performance of selected bearing constructions with the special regards to their climate change´s contribution and resource depletion. Environmental impacts were assessed through the environmental indicators as global warming potentials (GWP), abiotic depletion, water depletion and natural resources depletion. The material composition of the walls representing the bearing structures consisted of aerated concrete blocks, ranging from 300 and 375 mm, with different thermal insulation materials (expanded polystyrene EPS, EPS with graphite, and rock wool) and variable interior and exterior plasters. The evaluation was based on Life Cycle Assessment (LCA) methodology within the ‘‘cradle to gate” boundaries using the IPCC method for global warming, CML and BEES methods for resources depletion and Recipe method for water depletion. The calculated values of global warming potentials (GWP) ranged from 234.16 to 283.46 kg CO2 eq for the 20-year time span, from 213.02 to 255.20 kg CO2 eq for 100-year time span and from 190.40 to 229.90 kg CO2 eq for 500-year time span per square meter of the wall construction. The average water consumption was identified as 3.97 m3 and the abiotic depletion as 1.41 kg Sbeq per square meter of the wall structure. Alternation in material composition affected more significantly the greenhouse gases emissions and thus climate change than the water consumption. The lowest environmental impact in all environmental categories evaluated, was found for the structure of aerated concrete with thickness of 300 mm with graphite-polystyrene thermal insulation and with silicone outdoor plaster. By suitable material composition of the wall structure it can be achieved up to a 20% reduction in greenhouse gas emissions while maintaining the same thermal parameters of the structure.
The article considers the changes in some agrochemical parameters and the content of plumbum in the soil cover of a medium-sized urban ecosystem after the introduction of quarantine measures in connection with the COVID-19 pandemic. It has been determined that the blocking of anthropogenic activity did not affect the content of humus. There were changes in soil pH, which led to the transition from an alkaline reaction to a neutral one. The amount of fertilizer elements (NPK) in the soil in the post-quarantine period has been increased. The content of the mobile form of plumbum within the city has been halved on the average. In general, the impact of quarantine from COVID-19 for the condition of the soil cover as well as for air and surface water can be preliminary considered as positive.
It is presented a case initially thought to be ulcerative colitis, as the patient had diarrhea, blood and mucus in the stools and had an ulcer in the rectum. Histopathological exam pointed to a chronic, inespecific inflammation. After a wide serological screening, with IgM positive to Chlamydia and a high titer of IgG, the patient was treated with antibiotics and is clinically cured.
With the rapid development of economy and growing demand for merchandise, the large traditional supermarkets in China have gradually developed into large chain supermarkets with both functions of operation and storage. A variety of commodity stocks are stored in the distribution center of supermarket and they are often classified according the the product category. Problems of the warehouse operation efficiency will appear for some products are low-priced but with long storage cycle while some high-priced products have higher shipping and stocking frequency and take up massive funding if ABC classification is adopted. Therefore, this study takes a large chain supermarket in Jiangsu province as a case, applies classification on the commodities in its distribution center based on the analytic network process (ANP) of ABC classification. In addition, the ANP multi-criteria optimization model of ABC commodity storage classification was constructed by taking the related criteria of warehouse classification and management into comprehensive consideration. Finally, according to the results of the analysis, specific optimization schemes and suggestions are proposed. Importantly, the optimization model proposed in this study can provide a set of systematic and scientific reference for supermarket managers and decision makers in formulating warehouse management plans and standards.