Internationalising auditing standards : stakeholder views on Australia\u27s strategic directions

Purpose: &ndash; The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board\u27s (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic directions frameworks of the AUASB.Design/methodology/approach: &ndash; A content analysis of the submissions to the SDP is conducted to identify the extent of support, and arguments for and against the proposed strategic directions. This study attempts to find a link, if any, between the proposed strategic directions, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia\u27s Financial Reporting Council.Findings: &ndash; Overall, the final set of strategic directions released in April 2005 are consistent with the views expressed in the submissions, which support minimal divergence from International Standards on Auditing (ISAs) and using the ISAs as the base for developing Australian auditing standards. Major changes from the SDP include a requirement for the AUASB to undertake research and monitor auditing standards issued by national standard setters. However, the AUASB is no longer obliged to contribute to the international standard arena and need only have regard to any program initiated by the International Auditing and Assurance Standards Board.Research limitations/implications: &ndash; The findings of this study provide an insight into the future of Australia\u27s role in the international arena and increase awareness of stakeholders\u27 views on the international harmonisation of auditing standards.Originality/value: &ndash; While there have been several studies examining the international harmonisation of accounting standards, there is comparatively little research on the international harmonisation of auditing standards. This paper attempts to address this void, in part, and contribute to the literature on the convergence of auditing standards with ISAs. <br /

Effektivisering av sedimenteringsprosessen for tunnelvaskevann med polymerbasert felling

Tunnelvedlikehold, spesielt rengjøring, frigjør betydelige mengder forurensinger som kan være skadelige for både dyreliv og miljøet. Dette tunnelvaskevannet, som inneholder alt fra partikler fra kjøretøy og tunnelinfrastruktur til kjemiske rester, må behandles før utslipp for å møte EUs og Norges økende krav om reduksjon av mikroplast og andre mikroforurensninger. Tradisjonelt har man i Norge benyttet seg av sedimenteringsprosesser for å behandle tunnelvaskevann. Imidlertid er dette arealkrevende og fjerner ikke finere partikler effektivt, og det er derfor utviklet en renseløsning av Basal i samarbeid med Skild og Leca. Denne løsningen inkluderer kjemisk felling ved bruk av polymer, etterfulgt av både grov- og finfiltrering for å fjerne finere partikler. Problemstillingen i denne oppgaven er å undersøke om en fellingsbasert renseløsning for tunnelvaskevann kan effektivisere renseprosessen og forbedre sedimenteringsbetingelsene i fordrøyningsmagasiner sammenlignet med dagens metoder. I laboratorieforsøk med jartest ble det utført målinger av turbiditet, SS og tungmetaller for å evaluere effekten av polymerer, mens CFD-simuleringer ble brukt til å evaluere ulike design av sedimentasjonstanken. Laboratorieforsøkene indikerer at uten fellingskjemikalie kan man fjerne en stor andel tungmetaller og SS gjennom ren sedimentering. Likevel viser tilsetning av fellingskjemikalier en enda større reduksjon av forurensinger. Basert på laboratorieforsøk og CFD-simuleringer konkluderes det at en sedimentasjonstank med en terskel i midten av tanken, og bruk av fellingskjemikalie potensielt kan forbedre renseeffekten og sedimenteringsprosessen i tunnelvaskebehandling.Tunnel maintenance, especially cleaning, releases significant amounts of pollutants that can be harmful to both wildlife and the environment. This tunnel wash water, containing everything from vehicle particles and tunnel infrastructure to chemical residues, must be treated before discharge to meet the increasing demands of the EU and Norway for the reduction of microplastics and other micro-pollutants. Traditionally, Norway has used sedimentation processes to treat tunnel wash water. However, this method is space-consuming and does not effectively remove finer particles. Therefore, a new solution has been developed by Basal in collaboration with Skild and Leca. This solution includes chemical precipitation using polymer, followed by both coarse and fine filtration to remove dissolved particles. The master’s thesis focuses are to investigate whether precipitation-based purification for tunnel wash water can improve the efficiency of the cleaning process and sedimentation conditions in detention reservoirs compared to current methods. Laboratory experiments with jar tests were conducted measuring turbidity, SS, and heavy metals to evaluate the effect of polymers, while CFD simulations were used to evaluate different designs of sedimentation tanks. The laboratory experiments indicate that without precipitation chemicals, a large proportion of heavy metals and SS can be removed through pure sedimentation. However, the addition of precipitation chemicals leads to an even greater reduction in pollutants. Based on laboratory experiments and CFD simulations, it is concluded that a sedimentations tank with a threshold in the middle of the tank, and the use of precipitation chemicals, could potentially improve the purification effect and the sedimentation process in tunnel wash treatment

Atomic-layer-deposited ultrafine MoS2 nanocrystals on cobalt foam for efficient and stable electrochemical oxygen evolution

Ultrafine molybdenum sulfide (MoS2) nanocrystals are grown on a porous cobalt (Co) foam current collector by atomic layer deposition (ALD) using molybdenum hexacarbonyl and hydrogen sulfide as precursors. When used to catalyze the oxygen evolution reaction (OER), the optimal Co@MoS2 electrode, even with a MoS2 loading as small as 0.06 mg cm-2, exhibits a large cathodic shift of ca. 200 mV in the onset potential (the potential at which the current density is 5 mA cm-2), a low overpotential of only 270 mV to attain an anodic current density of 10 mA cm-2, much smaller charge transfer resistance and substantially improved long-term stability at both low and high current densities, with respect to the bare Co foam electrode, showing substantial promise for use as an efficient, low-cost and durable anode in water electrolyzers.L. F. Liu acknowledges the support of the FCT Investigator grant (no. IF/01595/2014) and the Exploratory grant (No. IF/01595/2014/CP1247/CT0001) from the Portuguese Foundation of Science & Technology (FCT). D. H. Xiong and W. Li are thankful for the financial support from Marie Curie Action COFUND fellowships (NanoTrainforGrowth, Grant Agreement no. 600375) under the FP7 framework. D. H. Xiong also acknowledges the financial support from the China Postdoctoral Science Foundation (No. 2015 T80847). This work was partly funded by the European Commission Horizon 2020 project "CritCat" (Grant Agreement No. 686053).info:eu-repo/semantics/publishedVersio

Variation in morpho-physiological, biochemical and molecular responses of two Eucalyptus species under short-term water stress

The genus Eucalyptus occurs in a wide range of environmental conditions, including rainforests, subalpine, arid/semi-arid and moist temperate zones. It includes species with the capacity to cope with extremely low water potential. This study aims to screen water stress tolerance in two Eucalyptus species under nursery conditions. Inter-specific variation in morphological, physiological, biochemical and molecular parameters in two Eucalyptus species (E. tereticornis and E. camaldulensis) with contrasting levels of tolerance to progressive short term water-deprived condition was evaluated. Water stress reduced growth measured in terms of root:shoot ratio and specific leaf area (SLA), photosynthetic parameters, leaf water potential and relative water content (RWC) in both genotypes. Biochemical parameters including total sugars, phenol, phytohormones (indole acetic acid and abscisic acid) and proline were found to significantly increase during stress in both genotypes. Water responsive transcripts like osmotin and DREB/CBF registered significant expression variation in the two genotypes, suggesting their key role in regulating water stress tolerance in Eucalyptus

Robot operating system based autonomous navigation platform with human robot interaction

In emerging technologies, indoor service robots are playing a vital role for people who are physically challenged and visually impaired. The service robots are efficient and beneficial for people to overcome the challenges faced during their regular chores. This paper proposes the implementation of autonomous navigation platforms with human-robot interaction which can be used in service robots to avoid the difficulties faced in daily activities. We used the robot operating system (ROS) framework for the implementation of algorithms used in auto navigation, speech processing and recognition, and object detection and recognition. A suitable robot model was designed and tested in the Gazebo environment to evaluate the algorithms. The confusion matrix that was created from 125 different cases points to the decent correctness of the model

Fabrication of biodegradable kraft paper from buffing dust and jute fiber: Green solutions for packaging

Addressing solid waste recycling, this study aims to develop biodegradable kraft paper from buffing dust (BD) and post-consumed jute fiber (JF). Employing a simple solution casting method with a polyurethane binder, the kraft paper was fabricated and characterized using UV–Vis spectroscopy, FTIR, XRD, SEM, TGA, OTR, biodegradability, and tensile tests. The findings revealed covalent and hydrogen bonding between BD and JF, forming a uniform surface. Notably, the composite exhibited improved thermal stability, enhanced gas barrier properties, and biodegradability compared to individual components. Furthermore, the composite also showed 57% higher tensile strength, 38% greater elongation, 20% increased hardness, and 9% higher density compared to buffing dust. Compared to jute fiber, the increases were 125%, 91%, 30%, and 19% respectively. Moreover, the composite excelled in gas barrier performance, surpassing BD and JF by a remarkable 61% and 73% increase respectively. These significant findings underscore the vast potential of the composite kraft paper as a versatile material suitable for various applications, including packaging, interior furnishing industries, and reinforcing elements in the footwear industry. By addressing waste management and promoting sustainability, this research contributes to the development of eco-friendly materials that align with contemporary environmental concerns.Post-print / Final draf

Investigating early iron finds from Mayiladumparai Tamil Nadu

The paper covers preliminary metallurgical investigations related to the ferrous metal finds excavated at the Iron Age stie of Mayiladumparai by Tamil Nadu State Department of Archaeolog

Development of a robotic cluster for automated and scalable cell therapy manufacturing

The production of commercial autologous cell therapies such as chimeric antigen receptor T cells requires complex manual manufacturing processes. Skilled labor costs and challenges in manufacturing scale-out have contributed to high prices for these products. Here, we present a robotic system that uses industry-standard cell therapy manufacturing equipment to automate the steps involved in cell therapy manufacturing. The robotic cluster consists of a robotic arm and customized modules, allowing the robot to manipulate a variety of standard cell therapy instruments and materials such as incubators, bioreactors, and reagent bags. This system enables existing manual manufacturing processes to be rapidly adapted to robotic manufacturing, without having to adopt a completely new technology platform. Proof-of-concept for the robotic cluster's expansion module was demonstrated by expanding human CD8+ T cells. The robotic cultures showed comparable cell yields, viability, and identity to those manually performed. Such modular robotic solutions may support scale-up and scale-out of cell therapies that are developed using classical manual methods in academic laboratories and biotechnology companies