[ Objective ] The aim of this study is to identify 6 marine fungi species by analyzing ITS nucleotide sequence, which had been primarily identified as penicillium based on morphological characteristics. [ Method ] The...[ Objective ] The aim of this study is to identify 6 marine fungi species by analyzing ITS nucleotide sequence, which had been primarily identified as penicillium based on morphological characteristics. [ Method ] The ITS regions of these species were cloned by molecule biology method and phylogenetic analyzed using ClustalX1.83 software. [ Result] The ITS regions of these species were sequenced, and phylogenetic analysis between the yield sequences and the ITS sequences assessed in GenBank showed that the 6 strains all belonged to penicillium. [ Condusion] The present study suggests ITS sequence analysis could not be used as an only proof, but it is a very useful supplementary tool for the classification and identification of marine peniciUium combined with morphological characteristics.展开更多
Forty-eight interviews were undertaken with residents in Timaru, Wanganui and Napier, New Zealand, in 2008 to explore how people understand and use information about earthquake hazards and preparedness, and how this p...Forty-eight interviews were undertaken with residents in Timaru, Wanganui and Napier, New Zealand, in 2008 to explore how people understand and use information about earthquake hazards and preparedness, and how this process affects actual preparedness. Three main types of information were identified as being utilized by people： passive information （e.g., newspapers, brochures, TV, radio, websites）, interactive information （e.g., community activities, school activities~ and workplace activities）, and experiential information （e.g., experiencing a hazardous event, responding to an event, and working in an organization that deals with hazards）. People tended to either contextualize hazard and preparedness information around any prevailing beliefs they had or form new beliefs on exposure to information. A number of core beliefs were identified as crucial for helping people consider that preparing is important and motivating actual adjustment adoption. Society also has an influence on how people interpret information and form intentions to prepare. People are often influenced by the opinions of others, and as preparing for disasters is not seen as a societal norm, this can cause people not to prepare. Feeling a responsibility for others （e.g., children） appears to be a major driver of preparedness. Other societal factors such as trust, leadership and sense of community also influence interpretation, dissemination and use of hazards and preparedness information. Finally, a number of resource issues can help or hinder preparedness.展开更多
The objective of Autoregressive Distributed Lag （ARDL） investigation of macroeconomic mechanisms on ASEAN-5 stock earnings equation can contribute to analyzing and demonstrating macroeconomic forces acting a statist...The objective of Autoregressive Distributed Lag （ARDL） investigation of macroeconomic mechanisms on ASEAN-5 stock earnings equation can contribute to analyzing and demonstrating macroeconomic forces acting a statistically and economically significant effect on rate of return of securities for a given time through the application of the ARDL approach to cointegration when the variables are mixed degrees of integration in cointegrated time series, i.e. I（0） and I（1）. This results in a long-run or a short-run relationship between macroeconomic force acting for a given time affecting 24 quarterly rates of return for listed companies in Information and Communication Technologies OCT） sector of Stock Exchange of Thailand （SET）, the Kuala Lumpur Composite Index （KLSE） index （Malaysia）, Financial Times Share Index （FTSI）, Philippine Stock Exchange （PSE）, and Jakarta Composite Index （JKSE） （Indonesia）. The impulses of three ASEAN macroeconomic forces---GDPt, EXt, and INTt acting for a given time influence the earnings of selected 23 1CT returns for listed companies on both domestic investments and outsider investments in the same period. This paper has investigated how other-concerning macroeconomic force acting might interrelate with rate of return of securities in the ICT sector, debt and financial innovations, in line with some significant formalized facts. The funding of capital inflow in part of ICT securities was statistically globally significant to recognize significant achievement in ICT specific pathways to distinction as the science of accomplishment. The public sector performing as a key purchaser of ICT security solutions related to integrate the ASEAN exchange members into modern capitalization can lead to adverse effects, such as risky investment-hub interventions due to the mixing financial systems in three ASEAN regional integrations through investments.展开更多
A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started ...A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.展开更多
The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being t...The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group展开更多
Based on the experience of quality objective evaluation procedures of The Institute of Electrical Engineering, the Chinese Academy of Sciences, the methods and processes are summarized in this paper.
The aim of the research was to evaluate overall quality of introduction of hazard analysis and critical control points （HACCP） prerequisites and HACCP procedures in catering sector in Latvia to reveal common problem...The aim of the research was to evaluate overall quality of introduction of hazard analysis and critical control points （HACCP） prerequisites and HACCP procedures in catering sector in Latvia to reveal common problems that can provoke food-borne infection outbreaks. Certain quantitative indicators were defined and analyzed to conclude about characteristic trends related to implementation of food safety legislation. The state＇s monitoring data on surveillance of catering establishments were used. Fulfillment of legislative requirements in about 6,000 catering establishments was evaluated during time period of 2004-2009. The results of investigation were obtained with help of statistical analyses using MS Excel computer program. The results of the research suggest that most of catering establishments （e.g., 83.6% during 2009） meet the hygiene requirements only partly. Non-conformities regarding HACCP-based self-control procedures were fixed during 49.2% of inspections. The research reveals characteristic shortcomings that are established from year to year, e.g., improper hygiene of premises （established during 30%-40% of inspections, depending on the year）, poor hygiene of technological equipment （established during 27%-37% of inspections）, poor personnel hygiene （established during 11%-22% of inspections）, inadequate competence of food service personnel （established during 10%-35% of inspections）, as well as non-observance of cleaning-disinfection procedures and technological parameters for food processing （established during 11%-25% of inspections, depending on the year）. Actual shortcomings can lead to both the direct and the indirect cross-contamination of food. On the base of the research, it was concluded that further detailed assessment of potential food safety risks is relevant to establish risk-based monitoring activities in catering sector.展开更多
基金Supported by Standardization Arrangement and Integration and Shareof the Offshore Ocean Microorganism Resources(2004DKA30640)~~
文摘[ Objective ] The aim of this study is to identify 6 marine fungi species by analyzing ITS nucleotide sequence, which had been primarily identified as penicillium based on morphological characteristics. [ Method ] The ITS regions of these species were cloned by molecule biology method and phylogenetic analyzed using ClustalX1.83 software. [ Result] The ITS regions of these species were sequenced, and phylogenetic analysis between the yield sequences and the ITS sequences assessed in GenBank showed that the 6 strains all belonged to penicillium. [ Condusion] The present study suggests ITS sequence analysis could not be used as an only proof, but it is a very useful supplementary tool for the classification and identification of marine peniciUium combined with morphological characteristics.
文摘Forty-eight interviews were undertaken with residents in Timaru, Wanganui and Napier, New Zealand, in 2008 to explore how people understand and use information about earthquake hazards and preparedness, and how this process affects actual preparedness. Three main types of information were identified as being utilized by people： passive information （e.g., newspapers, brochures, TV, radio, websites）, interactive information （e.g., community activities, school activities~ and workplace activities）, and experiential information （e.g., experiencing a hazardous event, responding to an event, and working in an organization that deals with hazards）. People tended to either contextualize hazard and preparedness information around any prevailing beliefs they had or form new beliefs on exposure to information. A number of core beliefs were identified as crucial for helping people consider that preparing is important and motivating actual adjustment adoption. Society also has an influence on how people interpret information and form intentions to prepare. People are often influenced by the opinions of others, and as preparing for disasters is not seen as a societal norm, this can cause people not to prepare. Feeling a responsibility for others （e.g., children） appears to be a major driver of preparedness. Other societal factors such as trust, leadership and sense of community also influence interpretation, dissemination and use of hazards and preparedness information. Finally, a number of resource issues can help or hinder preparedness.
文摘The objective of Autoregressive Distributed Lag （ARDL） investigation of macroeconomic mechanisms on ASEAN-5 stock earnings equation can contribute to analyzing and demonstrating macroeconomic forces acting a statistically and economically significant effect on rate of return of securities for a given time through the application of the ARDL approach to cointegration when the variables are mixed degrees of integration in cointegrated time series, i.e. I（0） and I（1）. This results in a long-run or a short-run relationship between macroeconomic force acting for a given time affecting 24 quarterly rates of return for listed companies in Information and Communication Technologies OCT） sector of Stock Exchange of Thailand （SET）, the Kuala Lumpur Composite Index （KLSE） index （Malaysia）, Financial Times Share Index （FTSI）, Philippine Stock Exchange （PSE）, and Jakarta Composite Index （JKSE） （Indonesia）. The impulses of three ASEAN macroeconomic forces---GDPt, EXt, and INTt acting for a given time influence the earnings of selected 23 1CT returns for listed companies on both domestic investments and outsider investments in the same period. This paper has investigated how other-concerning macroeconomic force acting might interrelate with rate of return of securities in the ICT sector, debt and financial innovations, in line with some significant formalized facts. The funding of capital inflow in part of ICT securities was statistically globally significant to recognize significant achievement in ICT specific pathways to distinction as the science of accomplishment. The public sector performing as a key purchaser of ICT security solutions related to integrate the ASEAN exchange members into modern capitalization can lead to adverse effects, such as risky investment-hub interventions due to the mixing financial systems in three ASEAN regional integrations through investments.
文摘A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.
文摘The purpose of this paper is to discuss the application of the principle of proportionality based on a case relating to a Portuguese economic group operating in the transportation sector. The group applied for being taxed under the regime of the group relief, as established in the Portuguese Corporate Income Tax Code （CITC）, and the tax authorities approved the request in 2002. The group＇s accounts for 2003 were audited by tax inspectors in 2007. In 2008, the accounts from 2004 to 2006 were also under a tax auditing. Following such audits and basing on, in the author＇s view, some minor faults, the tax administration disallowed the use of group relief for four consecutive years （from 2003 to 2006）. The financial implication was that 12 million Euros in additional taxes were charged to the group. Such an increase in the income tax would wipe out profits for two consecutive years, thus, pushing the effective tax rate to 100%. Such an economic result fell outside what seemed to be a balanced application of the law, by disregarding financial consequences from minor tax faults, some of which were voluntarily corrected by the group
文摘Based on the experience of quality objective evaluation procedures of The Institute of Electrical Engineering, the Chinese Academy of Sciences, the methods and processes are summarized in this paper.
文摘The aim of the research was to evaluate overall quality of introduction of hazard analysis and critical control points （HACCP） prerequisites and HACCP procedures in catering sector in Latvia to reveal common problems that can provoke food-borne infection outbreaks. Certain quantitative indicators were defined and analyzed to conclude about characteristic trends related to implementation of food safety legislation. The state＇s monitoring data on surveillance of catering establishments were used. Fulfillment of legislative requirements in about 6,000 catering establishments was evaluated during time period of 2004-2009. The results of investigation were obtained with help of statistical analyses using MS Excel computer program. The results of the research suggest that most of catering establishments （e.g., 83.6% during 2009） meet the hygiene requirements only partly. Non-conformities regarding HACCP-based self-control procedures were fixed during 49.2% of inspections. The research reveals characteristic shortcomings that are established from year to year, e.g., improper hygiene of premises （established during 30%-40% of inspections, depending on the year）, poor hygiene of technological equipment （established during 27%-37% of inspections）, poor personnel hygiene （established during 11%-22% of inspections）, inadequate competence of food service personnel （established during 10%-35% of inspections）, as well as non-observance of cleaning-disinfection procedures and technological parameters for food processing （established during 11%-25% of inspections, depending on the year）. Actual shortcomings can lead to both the direct and the indirect cross-contamination of food. On the base of the research, it was concluded that further detailed assessment of potential food safety risks is relevant to establish risk-based monitoring activities in catering sector.
