823 resultados para Mandatory turnover of auditors
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A new model, RothPC-1, is described for the turnover of organic C in the top metre of soil. RothPC-1 is a version of RothC-26.3, an earlier model for the turnover of C in topsoils. In RothPC-1 two extra parameters are used to model turnover in the top metre of soil: one, p, which moves organic C down the profile by an advective process, and the other, s, which slows decomposition with depth. RothPC-1 is parameterized and tested using measurements (described in Part 1, this issue) of total organic C and radiocarbon on soil profiles from the Rothamsted long-term field experiments, collected over a period of more than 100 years. RothPC-1 gives fits to measurements of organic C and radiocarbon in the 0-23, 23-46, 46-69 and 69-92 cm layers of soil that are almost all within (or close to) measurement error in two areas of regenerating woodland (Geescroft and Broadbalk Wildernesses) and an area of cultivated land from the Broadbalk Continuous Wheat Experiment. The fits to old grassland (the Park Grass Experiment) are less close. Two other sites that provide the requisite pre- and post-bomb data are also fitted; a prairie Chernozem from Russia and an annual grassland from California. Roth-PC-1 gives a close fit to measurements of organic C and radiocarbon down the Chernozem profile, provided that allowance is made for soil age; with the annual grassland the fit is acceptable in the upper part of the profile, but not in the clay-rich Bt horizon below. Calculations suggest that treating the top metre of soil as a homogeneous unit will greatly overestimate the effects of global warming in accelerating the decomposition of soil C and hence on the enhanced release of CO2 from soil organic matter; more realistic estimates will be obtained from multi-layer models such as RothPC-1.
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Enhanced release of CO2 to the atmosphere from soil organic carbon as a result of increased temperatures may lead to a positive feedback between climate change and the carbon cycle, resulting in much higher CO2 levels and accelerated lobal warming. However, the magnitude of this effect is uncertain and critically dependent on how the decomposition of soil organic C (heterotrophic respiration) responds to changes in climate. Previous studies with the Hadley Centre’s coupled climate–carbon cycle general circulation model (GCM) (HadCM3LC) used a simple, single-pool soil carbon model to simulate the response. Here we present results from numerical simulations that use the more sophisticated ‘RothC’ multipool soil carbon model, driven with the same climate data. The results show strong similarities in the behaviour of the two models, although RothC tends to simulate slightly smaller changes in global soil carbon stocks for the same forcing. RothC simulates global soil carbon stocks decreasing by 54 GtC by 2100 in a climate change simulation compared with an 80 GtC decrease in HadCM3LC. The multipool carbon dynamics of RothC cause it to exhibit a slower magnitude of transient response to both increased organic carbon inputs and changes in climate. We conclude that the projection of a positive feedback between climate and carbon cycle is robust, but the magnitude of the feedback is dependent on the structure of the soil carbon model.
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Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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1. The C-13 turnover rates of the liver and thoracic pectoral muscle of growing broilers were determined by feeding diets with varying C-13 content.2. Male chicks ( 1- d- old) were subjected to treatments based on free choice of 5 different mixes of energy and protein sources from plants with C-3 and C-4 photosynthetic pathways that had differing C-13 content. Rice bran ( R) and soybean meal ( S) were the C-3 sources, while maize ( C) and maize gluten meal ( G) were the C-4 sources. Choices were R + S, C + G, R + G, C + S or R + C +G + S. The 6th treatment was a complete feed ( CF) that was similar to a commercial broiler feed.3. The isotopic composition of the birds' tissues was representative of the isotopic composition of the diets. The assimilation was faster for C-3, in both liver and muscle, than for C-4 diets, and give the delta per mil difference between the diet and tissues.4. The liver is the most active metabolic tissue and gave more rapid isotope turnover than in muscle.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Freshwater copepods were sampled in the La Plata River basin to identify the processes that affect beta diversity and to determine the main factors influencing their geographical distribution and patterns of endemism. Beta diversity patterns exhibited strong dissimilarity between locations; the turnover process was predominant and indicated a replacement of species along the basin. Redundancy analysis indicated the presence of two large sets of species separated geographically by a boundary zone, with several associated variables. Northern species were associated with water transparency and temperature, mean air temperature, mean air temperature during winter and minimum air temperature of coldest month, indicating that these species are not tolerant to low temperatures and are abundant in reservoirs that are common in the upper stretch of the Paraná River basin. Southern species were related with amplitude of air temperature, turbidity, total phosphorus and total suspended matter, indicating that these species are polythermic and have adapted to live in river stretches. From 20 environmental variables analyzed in our study, partial least squares analysis indicated four variables with increased retention of effects on copepod abundance: air temperature, minimum temperature of coldest month, turbidity and transparency. Because almost all of the species found in this study occurred across a wide range of habitat types, the cause of the separation between river and reservoir species could be considered to be more anthropogenic than natural, and it primarily affected species abundance. For certain members of the northern group of copepod species, distribution was dependent on high temperatures, whereas the distribution of the southern group indicated that the species were polythermic.
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Public Law 107-171 of the U.S. Farm Security and Rural Investment Act of 2002 required country-of-origin labeling (COOL) for beef, lamb, pork, fish, perishable agricultural commodities (fresh and frozen fruits and vegetables) and peanuts. While a goal of this law was to benefit domestic consumers by allowing them to make informed consumption decisions, the effects of COOL on the interest groups involved have been the subject of a heated on-going debate.
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Objective: To estimate the frequency of anaemia in pregnant women before and after the fortification of flours with Fe. Design: Retrospective study developed from secondary data obtained from medical records. Setting: Two health units in Rio de Janeiro, Brazil. Subjects: Socio-economic, demographic, obstetric and Hb concentration data were collected of 778 pregnant women attending prenatal care. Two study groups were created: the first referred to the period before fortification (G1, n 391), including women whose parturition happened before June 2004; and the second referred to the period after fortification (G2, n 387), including women whose last menstrual cycle happened after June 2005. The Hb cut-off point adopted for anaemia diagnosis was <11.0 g/dl. Results: In linear regression models, when Hb concentration was expressed as a dependent variable, women in G2 presented Hb concentration 0.26 g/dl and 0.36 g/dl higher during the second and third trimesters of pregnancy, respectively, compared with G1. In logistic regression models where the dependent variable was anaemia during the second and third trimesters, it was verified that being a member of G2 was a protective factor against anaemia in the third trimester. Regarding the presence of anaemia at any gestational moment, it was verified that being a member of G2 represented a protective factor against anaemia during pregnancy. Conclusions: Results indicate the protective effect of the fortification of flours with Fe in the fight against gestational anaemia, contributing to prevention and control of this nutritional disorder among pregnant women.