scholarly journals The measurement of audit quality in the Netherlands: a practical note

2021 ◽  
Vol 95 (1/2) ◽  
pp. 17-31 ◽  
Author(s):  
Tjibbe Bosman
Keyword(s):  
The Netherlands ◽  
Quality Indicators ◽  
Audit Quality ◽  
Quality Measures ◽  
Information Value ◽  
Quality Data ◽  
Wide Range ◽  
Different Types

Several committees, institutions, and practitioners are currently working on defining appropriate, and reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform the search for appropriate and reliable AQIs. In this paper I discuss different types of audit (quality) measures and their availability in the Netherlands. Furthermore, I discuss the (potential) information value, limitations, and recommendations for a wide range of audit quality measures and sources.

Nanoparticles Functionalized with Venom-Derived Peptides and Toxins for Pharmaceutical Applications

2020 ◽  
Vol 21 (2) ◽  
pp. 97-109 ◽  
Author(s):  
Ana P. dos Santos ◽  
Tamara G. de Araújo ◽  
Gandhi Rádis-Baptista
Keyword(s):  
Oral Absorption ◽  
Current Data ◽  
Pharmacological Activities ◽  
Venom Peptides ◽  
Essential Components ◽  
Wide Range ◽  
Different Types ◽  
Direct Use ◽  
Animal Venoms ◽  
Pharmaceutical Biotechnology

Venom-derived peptides display diverse biological and pharmacological activities, making them useful in drug discovery platforms and for a wide range of applications in medicine and pharmaceutical biotechnology. Due to their target specificities, venom peptides have the potential to be developed into biopharmaceuticals to treat various health conditions such as diabetes mellitus, hypertension, and chronic pain. Despite the high potential for drug development, several limitations preclude the direct use of peptides as therapeutics and hamper the process of converting venom peptides into pharmaceuticals. These limitations include, for instance, chemical instability, poor oral absorption, short halflife, and off-target cytotoxicity. One strategy to overcome these disadvantages relies on the formulation of bioactive peptides with nanocarriers. A range of biocompatible materials are now available that can serve as nanocarriers and can improve the bioavailability of therapeutic and venom-derived peptides for clinical and diagnostic application. Examples of isolated venom peptides and crude animal venoms that have been encapsulated and formulated with different types of nanomaterials with promising results are increasingly reported. Based on the current data, a wealth of information can be collected regarding the utilization of nanocarriers to encapsulate venom peptides and render them bioavailable for pharmaceutical use. Overall, nanomaterials arise as essential components in the preparation of biopharmaceuticals that are based on biological and pharmacological active venom-derived peptides.

Wetting of glass surface using natural surfactants

2020 ◽  
Vol 12 ◽  
Author(s):  
Nihar Ranjan Biswal
Keyword(s):  
Contact Angle ◽  
Glass Surface ◽  
Pure Water ◽  
Amyl Alcohol ◽  
Synthetic Surfactant ◽  
Wide Range ◽  
Different Types ◽  
Natural Surfactants ◽  
Triton X ◽  
Solid Liquid

Background: Surfactant adsorption at the interfaces (solid–liquid, liquid–air, or liquid–liquid) is receiving considerable attention from a long time due to its wide range of practical applications. Objective: Specifically wettability of solid surface by liquids is mainly measured by contact angle and has many practical importances where solid–liquid systems are used. Adsorption of surfactants plays an important role in the wetting process. The wetting behaviours of three plant-based natural surfactants (Reetha, Shikakai, and Acacia) on the glass surface are compared with one widely used nonionic synthetic surfactant (Triton X-100) and reported in this study. Methods: The dynamic contact angle study of three different types of plant surfactants (Reetha, Shikakai and Acacia) and one synthetic surfactant (Triton X 100) on the glass surface has been carried out. The effect of two different types of alcohols such as Methanol and amyl alcohol on wettability of shikakai, as it shows little higher value of contact angle on glass surface has been measured. Results: The contact angle measurements show that there is an increase in contact angle from 47° (pure water) to 67.72°, 65.57°, 68.84°, and 68.79° for Reetha, Acacia, Shikakai, and Triton X-100 respectively with the increase in surfactant concentration and remain constant at CMC. The change in contact angle of Shikakai-Amyl alcohol mixtures are slightly different than that of methanol-Shikakai mixture, mostly there is a gradual increase in contact angle with the increasing in alcohol concentration. Conclusion: There is no linear relationship between cos θ and inverse of surface tension. There was a linear increase in surface free energy results with increase in concentration as more surfactant molecules were adsorbing at the interface enhancing an increase in contact angle.

Impact of Environmental Degradation on Human Health

2016 ◽  
Vol 3 (1) ◽  
pp. 1 ◽  
Author(s):  
_______ Archana ◽  
Charu Datta ◽  
Pratibha Tiwari
Keyword(s):  
Environmental Degradation ◽  
Human Population ◽  
Environmental Problems ◽  
Population Increase ◽  
Human Beings ◽  
The People ◽  
Wide Range ◽  
Different Types ◽  
Economic Institute ◽  
Day By Day

Degradation of environment is one of the most serious challenges before the mankind in today’s world. Mankind has been facing a wide range of problem arising out of the degradation of environment. Not only the areas under human inhabitation, but the areas of the planet without human population have also been suffering from these problems. As the population increase day by day, the amenities are not improved simultaneously. With the advancement of science and technologies the needs of human beings has been changing rapidly. As a result different types of environmental problems have been rising. Environmental degradation is a wide- reaching problem and it is likely to influence the health of human population is great. It may be defined the deterioration of the environment through depletion of resources such as air, water, and soil. The destruction of ecosystem and extinction of wildlife. Environmental degradation has occurred due to the recent activities in the field of socio-economic, institute and technology. Poverty still remains a problem as the root of several environmental problems to create awareness among the people about the ill effect of environmental pollution. In the whole research it is clear that all factors of environmental degradation may be reduced through- Framing the new laws on environmental degradation, Environment friend policy, Controlling all the ways and means of noise, air, soil and water pollution, Through growing more and more trees and by adapting the proper sanitation policy.  

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

scholarly journals Portable near Infrared Spectroscopy as a Tool for Fresh Tomato Quality Control Analysis in the Field

2021 ◽  
Vol 11 (7) ◽  
pp. 3209
Author(s):  
Karla R. Borba ◽  
Didem P. Aykas ◽  
Maria I. Milani ◽  
Luiz A. Colnago ◽  
Marcos D. Ferreira ◽  
...  
Keyword(s):  
Citric Acid ◽  
Near Infrared ◽  
Prediction Models ◽  
Quality Attributes ◽  
Internal Quality ◽  
Control Analysis ◽  
Tomato Quality ◽  
Wide Range ◽  
Different Types ◽  
Fresh Tomato

Portable spectrometers are promising tools that can be an alternative way, for various purposes, of analyzing food quality, such as monitoring in a few seconds the internal quality during fruit ripening in the field. A portable/handheld (palm-sized) near-infrared (NIR) spectrometer (Neospectra, Si-ware) with spectral range of 1295–2611 nm, equipped with a micro-electro-mechanical system (MEMs), was used to develop prediction models to evaluate tomato quality attributes non-destructively. Soluble solid content (SSC), fructose, glucose, titratable acidity (TA), ascorbic, and citric acid contents of different types of fresh tomatoes were analyzed with standard methods, and those values were correlated to spectral data by partial least squares regression (PLSR). Fresh tomato samples were obtained in 2018 and 2019 crops in commercial production, and four fruit types were evaluated: Roma, round, grape, and cherry tomatoes. The large variation in tomato types and having the fruits from distinct years resulted in a wide range in quality parameters enabling robust PLSR models. Results showed accurate prediction and good correlation (Rpred) for SSC = 0.87, glucose = 0.83, fructose = 0.87, ascorbic acid = 0.81, and citric acid = 0.86. Our results support the assertion that a handheld NIR spectrometer has a high potential to simultaneously determine several quality attributes of different types of tomatoes in a practical and fast way.

scholarly journals Toxic or Not Toxic, That Is the Carbon Quantum Dot’s Question: A Comprehensive Evaluation with Zebrafish Embryo, Eleutheroembryo, and Adult Models

Polymers ◽  
2021 ◽  
Vol 13 (10) ◽  
pp. 1598
Author(s):  
Chih-Yu Chung ◽  
Yu-Ju Chen ◽  
Chia-Hui Kang ◽  
Hung-Yun Lin ◽  
Chih-Ching Huang ◽  
...  
Keyword(s):  
Zebrafish Embryo ◽  
Comprehensive Evaluation ◽  
Aquatic Organisms ◽  
Carbon Quantum Dots ◽  
Adult Zebrafish ◽  
Fish Embryo ◽  
Wide Range ◽  
Different Types ◽  
Low Toxicity

Carbon quantum dots (CQDs) are emerging novel nanomaterials with a wide range of applications and high biocompatibility. However, there is a lack of in-depth research on whether CQDs can cause acute or long-term adverse reactions in aquatic organisms. In this study, two different types of CQDs prepared by ammonia citrate and spermidine, namely CQDAC and CQDSpd, were used to evaluate their biocompatibilities. In the fish embryo acute toxicity test (FET), the LD50 of CQDAC and CQDSpd was about 500 and 100 ppm. During the stage of eleutheroembryo, the LD50 decreased to 340 and 55 ppm, respectively. However, both CQDs were quickly eliminated from embryo and eleutheroembryo, indicating a lack of bioaccumulation. Long-term accumulation of CQDs was also performed in this study, and adult zebrafish showed no adverse effects in 12 weeks. In addition, there was no difference in the hatchability and deformity rates of offspring produced by adult zebrafish, regardless of whether they were fed CQDs or not. The results showed that both CQDAC and CQDSpd have low toxicity and bioaccumulation to zebrafish. Moreover, the toxicity assay developed in this study provides a comprehensive platform to assess the impacts of CQDs on aquatic organisms in the future.

scholarly journals Nanometals-Containing Polymeric Membranes for Purification Processes

Materials ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 513
Author(s):  
Anna Rabajczyk ◽  
Maria Zielecka ◽  
Krzysztof Cygańczuk ◽  
Łukasz Pastuszka ◽  
Leszek Jurecki
Keyword(s):  
Synergistic Effects ◽  
Membrane Surface ◽  
Antibacterial Properties ◽  
Polymeric Membranes ◽  
Treatment Processes ◽  
Wide Range ◽  
Different Types ◽  
Type Size ◽  
Titanium Zinc ◽  
Membrane Surface Charge

A recent trend in the field of membrane research is the incorporation of nanoparticles into polymeric membranes, which could produce synergistic effects when using different types of materials. This paper discusses the effect of the introduction of different nanometals such as silver, iron, silica, aluminum, titanium, zinc, and copper and their oxides on the permeability, selectivity, hydrophilicity, conductivity, mechanical strength, thermal stability, and antiviral and antibacterial properties of polymeric membranes. The effects of nanoparticle physicochemical properties, type, size, and concentration on a membrane’s intrinsic properties such as pore morphology, porosity, pore size, hydrophilicity/hydrophobicity, membrane surface charge, and roughness are discussed, and the performance of nanocomposite membranes in terms of flux permeation, contaminant rejection, and antifouling capability are reviewed. The wide range of nanocomposite membrane applications including desalination and removal of various contaminants in water-treatment processes are discussed.

scholarly journals Image Statistics Preserving Encrypt-then-Compress Scheme Dedicated for JPEG Compression Standard

Entropy ◽  
2021 ◽  
Vol 23 (4) ◽  
pp. 421
Author(s):  
Dariusz Puchala ◽  
Kamil Stokfiszewski ◽  
Mykhaylo Yatsymirskyy
Keyword(s):  
Statistical Analysis ◽  
Image Encryption ◽  
Experimental Studies ◽  
Quality Measures ◽  
Input Image ◽  
Jpeg Compression ◽  
Image Statistics ◽  
Compression Stage ◽  
Wide Range ◽  
The Impact

In this paper, the authors analyze in more details an image encryption scheme, proposed by the authors in their earlier work, which preserves input image statistics and can be used in connection with the JPEG compression standard. The image encryption process takes advantage of fast linear transforms parametrized with private keys and is carried out prior to the compression stage in a way that does not alter those statistical characteristics of the input image that are crucial from the point of view of the subsequent compression. This feature makes the encryption process transparent to the compression stage and enables the JPEG algorithm to maintain its full compression capabilities even though it operates on the encrypted image data. The main advantage of the considered approach is the fact that the JPEG algorithm can be used without any modifications as a part of the encrypt-then-compress image processing framework. The paper includes a detailed mathematical model of the examined scheme allowing for theoretical analysis of the impact of the image encryption step on the effectiveness of the compression process. The combinatorial and statistical analysis of the encryption process is also included and it allows to evaluate its cryptographic strength. In addition, the paper considers several practical use-case scenarios with different characteristics of the compression and encryption stages. The final part of the paper contains the additional results of the experimental studies regarding general effectiveness of the presented scheme. The results show that for a wide range of compression ratios the considered scheme performs comparably to the JPEG algorithm alone, that is, without the encryption stage, in terms of the quality measures of reconstructed images. Moreover, the results of statistical analysis as well as those obtained with generally approved quality measures of image cryptographic systems, prove high strength and efficiency of the scheme’s encryption stage.

Double, triple or quadruple hits? Exploring the impact of cybercrime on victims in the Netherlands

2021 ◽  
pp. 026975802110106
Author(s):  
Raoul Notté ◽  
E.R. Leukfeldt ◽  
Marijke Malsch
Keyword(s):  
Public Opinion ◽  
Literature Review ◽  
The Netherlands ◽  
Public Discourse ◽  
Moral Judgments ◽  
Victim Blaming ◽  
High Prevalence ◽  
Different Types ◽  
The Impact ◽  
Insight Into

This article explores the impact of online crime victimisation. A literature review and 41 interviews – 19 with victims and 22 with experts – were carried out to gain insight into this. The interviews show that most impacts of online offences correspond to the impacts of traditional offline offences. There are also differences with offline crime victimisation. Several forms of impact seem to be specific to victims of online crime: the substantial scale and visibility of victimhood, victimisation that does not stop in time, the interwovenness of online and offline, and victim blaming. Victims suffer from double, triple or even quadruple hits; it is the accumulation of different types of impact, enforced by the limitlessness in time and space, which makes online crime victimisation so extremely invasive. Furthermore, the characteristics of online crime victimisation greatly complicate the fight against and prevention of online crime. Finally, the high prevalence of cybercrime victimisation combined with the severe impact of these crimes seems contradictory with public opinion – and associated moral judgments – on victims. Further research into the dominant public discourse on victimisation and how this affects the functioning of the police and victim support would be valuable.

Glycans in scaffold design in tissue reconstruction

2021 ◽  
pp. 088391152199784
Author(s):  
Nipun Jain ◽  
Shashi Singh
Keyword(s):  
Cell Attachment ◽  
Low Cost ◽  
Growth Conditions ◽  
Downstream Signaling ◽  
Cell Carrier ◽  
Wide Range ◽  
Proliferation And Differentiation ◽  
Different Types ◽  
Tissue Reconstruction ◽  
A Cell

Development of an artificial tissue by tissue engineering is witnessed to be one of the long lasting clarified solutions for the damaged tissue function restoration. To accomplish this, a scaffold is designed as a cell carrier in which the extracellular matrix (ECM) performs a prominent task of controlling the inoculated cell’s destiny. ECM composition, topography and mechanical properties lead to different types of interactions between cells and ECM components that trigger an assortment of cellular reactions via diverse sensing mechanisms and downstream signaling pathways. The polysaccharides in the form of proteoglycans and glycoproteins yield better outcomes when included in the designed matrices. Glycosaminoglycan (GAG) chains present on proteoglycans show a wide range of operations such as sequestering of critical effector morphogens which encourage proficient nutrient contribution toward the growing stem cells for their development and endurance. In this review we discuss how the glycosylation aspects are of considerable importance in everyday housekeeping functions of a cell especially when placed in a controlled environment under ideal growth conditions. Hydrogels made from these GAG chains have been used extensively as a resorbable material that mimics the natural ECM functions for an efficient control over cell attachment, permeability, viability, proliferation, and differentiation processes. Also the incorporation of non-mammalian polysaccharides can elicit specific receptor responses which authorize the creation of numerous vigorous frameworks while prolonging the low cost and immunogenicity of the substance.

Sign in / Sign up

Export Citation Format

Share Document