Search

Invasive alien plant species pose a significant global threat to biodiversity and ecosystem services, with climate playing a crucial role in their successful establishment beyond native and recognized non-native ranges. Native to North America, A. fruticosa is recognized for its invasive nature, negatively impacting local species composition in threatened ecosystems. Here, we focused on evaluating the factors driving the rapid expansion of the invasive alien species Amorpha fruticosa L. across Europe using climate envelope modeling and predicting its future climatic suitability under range of climate change scenarios. Utilizing data from the Global Biodiversity Information Facility, we used the MaxEnt algorithm and 19 bioclimatic variables to model A. fruticosa’s climatic suitability. The SDM, addressing uncertainty through four Shared Socioeconomic Pathways (SSPs), revealed a robust relationship between A. fruticosa and bioclimatic parameters, leading to observable range shifts in response to climate change. Climatic suitability was found to be minimal below −10 °C, increasing above 0 °C. Precipitation of the driest quarter was identified as a significant predictor, with low climatic suitability below 70 mm. Projected climatic niche expansion for the period 2041–2060 ranged from 75.9% (SSP126) to 115.5% of the current climatically suitable area (SSP485). For 2061–2080, the expansion varied from 78.6 to 150.5%, respectively. The study identified an eastward and northward expansion of climatic suitability across Europe. While SDMs proved invaluable in discerning potential risks during the early stages of invasion, the study emphasizes the need for more data to understand A. fruticosa’s interactions with local species communities, fostering data-driven decision-making. [ABSTRACT FROM AUTHOR]

Aim: Reducing the rate of alien species introductions is a major conservation aim. However, accurately quantifying the rate at which species are introduced into new regions remains a challenge due to the confounding effect of observation efforts on discovery records. Despite the recognition of this issue, most analyses are still based on raw discovery records, leading to biased inferences. In this study, we evaluate different models for estimating introduction rates, including new models that use auxiliary data on observation effort, and identify their strengths and weaknesses. Innovation: We compare four models: (1) a naïve model which assumes perfect detection; (2) a model proposed by Solow and Costello (the S&C model); (3) constant detection model: a modified version of the S&C model with constant detection probabilities and (4) a novel sampling proxy model: a model that uses external data on observation effort. We simulate discovery records of varying lengths, introduction rates and temporal patterns of detection probabilities to explore scenarios under which these models accurately estimate underlying introduction rates. (5) We also include code to perform a model based on Belmaker using independent data on the number of native species. Main conclusion: We found that the length of the discovery records and the annual number of recorded species play a crucial role in the performance of all models. Under simulated scenarios of high detection, the naïve model is usually the best‐performing model, but it falls short when detection is low. Moreover, we find that in simulations which most likely mimic most real‐world cases (i.e. non‐monotonic probability of detection), incorporating external data on observation effort using the sampling proxy model, substantially improve estimates. This highlights the importance of considering observation effort when estimating introduction rates of alien species. To facilitate the use of these models, we provide a decision workflow and a dedicated R package ('alien'). [ABSTRACT FROM AUTHOR]

This research examines the unique learning process of the Igbo Apprenticeship System (IAS). This approach to the development of enterprises and entrepreneurship, originated in the ethnic group of communities in the Southeastern part of Nigeria, uses mimetic learning to instil in its participants’ knowledge and behaviours intended to create a lifelong approach and mindset to entrepreneurship development. This form of mimetic learning predates the mediaeval era and takes place outside the formal educational system. As a consequence, it largely does not rely on participants having a specific level of educational achievement. Rather it requires a long-term commitment from the apprentice, their family and the entrepreneur. The research expands the theoretical understanding of entrepreneurial learning through an evaluation of an entirely experiential base using the Mimetic Theory and Institutional Logics as the critical lens to explore the antecedents of entrepreneurial intention and social learning. It evaluates and combines the available evidence into a conceptual framework that shapes the process of entrepreneurial learning as an experiential activity. Qualitative data were gathered from 40 former and current apprentices and critically analysed using the illustrative case study and process tracing approach. The research contributes to the extant entrepreneurial learning process literature by identifying, reviewing and synthesizing available research into a conceptual framework that explores the process of entrepreneurial learning as an experiential process. It also highlights effective mechanisms of skills transfer and business training, contributing to the literature on informal/vocational training and human capital development. Key issues in entrepreneurship education including the different informal learning processes of the IAS and the identification of specific dynamics in the interaction and development of the learners were examined.

We use the staggered introduction of a major financial-reporting regulation worldwide to study whether firms make financing decisions consistent with the pecking order theory. Exploiting cross-country and within country-year variation, we document that treated firms increase their issuance of external financing (and ultimately increase investment) after the new regime. Furthermore, firms make different leverage decisions (debt vs equity) around the new regulation depending on their ex-ante debt capacity, which allows them to adjust their capital structure. Our findings highlight the importance of the pecking order theory in explaining financing as well as investment policies. [ABSTRACT FROM AUTHOR]

Critical and updated alien species inventories are crucial to properly manage and contrast biological invasions. After 6 years, a second update to the inventory of the vascular flora alien to Italy is presented. It provides details on the occurrence at administrative regional level and, for the first time, floristic data for San Marino. The checklist includes 1782 taxa (1673 species, 28 subspecies, 69 hybrids and 12 cultivar groups not attributable to a specific binomial), distributed in 786 genera and 159 families; 2 taxa are lycophytes, 13 ferns and fern allies, 37 gymnosperms and 1730 angiosperms. Among these, 154 taxa are archaeophytes and 1628 neophytes. The alien taxa currently established in Italy are 899 (649 naturalized and 250 invasive), while 796 taxa are casual aliens, 1 is not assessed, 38 have not been confirmed in recent times, 4 are considered extinct or possibly extinct in the country, 40 are doubtfully occurring in Italy, 4 are of unknown regional distribution and 110 are reported by mistake and to be excluded at national level. This checklist allows to establish an up-to-date number (10,023) of taxa currently constituting the whole (either native or alien) Italian flora. [ABSTRACT FROM AUTHOR]

Copyright of European Journal of Applied Economics is the property of Singidunum University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Asian hornet (Vespa velutina) has rapidly become a source of stress for the beekeeping sector. Several methods have been developed to control its impact and spread, though some of these impose a high risk for native insects. Among these methods are electric harps, which are physical barriers that electrocute hornets pass through two wires powered by a current generator. Here we evaluated the selectiveness and risk of damage for local entomofauna of the electric harps in a study carried out over three years and four locations in Girona province (NE Catalonia, Spain). The electric harps showed a high selectiveness, with 90.5% of all insects trapped (3331 individuals) catalogued as Asian hornets, although this greatly varied over years and locations with values ranging from 29.9 to 94.3%. The risk of damage to electric harps for local entomofauna was very low in all surveyed areas and years. Native insects, excluding domestic honey bees, accounted for, as a mean, 1.2% of all insects trapped over the study period (range 0–2.4%). Our results suggest that electric harps might be a useful environmentally-friendly method aiming to reduce predation pressure of the Asian hornet at beehives. [ABSTRACT FROM AUTHOR]

Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates that are known only to managers, accountants and auditors. These are the date of completion of preparation, the date of submission to the Board of Directors, the date of partial disclosure of certain indicators, such as profit, the date of approval of the financial statements by shareholders, etc. As a rule, the reporting date is December 31 of the respective year, although it may be different in accordance with IFRS. Accordingly, the date of publication of the annual financial statements is April 30 of the year following the reporting year. At the same time, a certain period of time elapses between the reporting date and the date of approval of the financial statements. The Bank’s operations are ongoing, and therefore, there is a high probability that new events and circumstances may arise. IFRSs recommend disclosing information about events that occur between the reporting date and the date the financial statements are authorized for issue or the date the financial results or selective information is available. Such recommendations should not be ignored, as this may indicate the concealment of important information or even be classified as fraud. Events after the reporting period are any events, which may be positive or negative, favorable or unfavorable, that occur from the end of the reporting period until the financial statements are authorized vfor issue. The classification of these events depends on the date of their probable occurrence and, accordingly, their impact on the financial statements. In general, these are events that affect the financial statements and require adjustments or events that do not require adjustments. It is worth paying attention to events after the reporting period that may affect the going concern basis. IFRS prohibit banks from preparing financial statements on a going concern basis if events after the reporting period indicate that such an assumption is inappropriate. The decision to use the going concern basis is based on a checklist of going concern triggers and their detailed analysis. The checklist of triggers includes: economic and geopolitical situation; level of income and cash flows of the bank; liquidity and solvency of the bank, as well as current and future profitability; financial position of counterparties; external and internal factors affecting the work of employees. For the financial statements prepared for the year ending December 31, 2021, the war and its consequences are events that do not require adjustment, as they reflect conditions that arose after the reporting period. For example, the company’s assets were damaged as a result of hostilities between the end of the reporting period and the authorization of the financial statements for issue. In accordance with IFRS, any impairment losses will be recognized in the period in which they occur. Accordingly, information on significant losses from asset damage will not adjust the 2021 financial data, but should be disclosed in the notes to the financial statements. The study analyzed the notes to the annual financial statements of banks for 2019-2022.

Intact atrial septum (IAS), occurring in ∼10% of patients with hypoplastic left heart syndrome (HLHS), conveys significant neonatal morbidity and mortality. Perinatal interventions have been described, but outcomes remain poor. We present a fetus with HLHS with IAS who underwent immediate novel postnatal atrial appendage anastomosis, thus achieving rapid left atrial decompression. (Level of Difficulty: Advanced.).

Invasive Non-Native Species (INNS) are a principal threat to global biodiversity and the early detection of new introductions is key to facilitate a rapid response to limit the risk of establishment and spread. Related to this, there is growing interest in using environmental DNA (eDNA) for INNS detection. The applied use of eDNA in ecology is, however, in its relative infancy with few species for which regulator-approved methods are available. Here, laboratory trials were conducted to investigate the use of commercially available eDNA assays for detecting two high priority INNS in the UK, killer shrimp (Dikerogammarus villosus) and signal crayfish (Pacifastacus leniusculus), at different population densities. For killer shrimp, DNA of the expected fragment size was detected from all three trials where animals were maintained at a density of 1 per 1 L but species confirmation by Sanger sequencing was only possible for one of these replicates. Whilst capillary electrophoresis detected DNA of the expected fragment size in serially diluted samples down to a density of 1 shrimp in 100 L, this could not be confirmed by sequencing. Signal crayfish DNA was detected by qPCR in all four trials where animals were housed at a density of 1 per 10 L. Using serial dilutions, it was possible to detect signal crayfish in samples representing a density of 1 per 1,000 L, however this was unreliable. These results demonstrate the potential for using eDNA as a detection method for killer shrimp and signal crayfish but also highlights that detectability is species/assay specific and dependant on population density. The insights gained will help inform decisions surrounding the appropriateness of using these eDNA assays, and improve interpretation of any results generated. [ABSTRACT FROM AUTHOR]

This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights. The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory frameworks. Understanding its impact is paramount for policymakers, standard-setters, and businesses navigating an increasingly interconnected and diverse financial ecosystem. This research seeks to comprehensively examine the intricate relationship between IAS and corporate reporting transparency. By delving into adoption trends, financial metrics, stakeholder perspectives, implementation challenges, and update responsiveness, the study aims to provide a holistic view of the global accounting landscape. The analysis reveals a consistent upward trajectory in global IAS adoption, with North America and the Asia-Pacific region playing pivotal roles. Financial reporting quality experiences substantial improvements, particularly benefiting smaller enterprises. Stakeholder perceptions vary across regions and professional roles, emphasizing the need for tailored communication strategies. Implementation challenges, including legal framework complexities and cultural differences, underscore the intricate nature of global adoption. The frequency of IAS updates showcases the adaptability of standards to emerging trends, emphasizing sector-specific implications. This research concludes that IAS significantly influences corporate reporting transparency, offering a standardized framework for diverse business scales. Challenges in implementation necessitate targeted interventions, with recommendations focusing on stakeholder communication, tailored support for small enterprises, and addressing legal and cultural complexities. The adaptability of IAS to industry dynamics reaffirms its role as a responsive and evolving standard. As businesses, regulators, and standard-setters move forward, continuous collaboration and flexibility become imperative for navigating the complexities of a globally harmonized financial reporting landscape. [ABSTRACT FROM AUTHOR]

Despite the wide amount of scientific contributions published on alien plant species, their diffusion dynamics, and their interactions with native taxa, it is increasingly difficult to slow down their spreading and their negative impact on habitats. Last recent years, in fact, a sharp rise in the number of new alien plant taxa introduced in Italy and Europe has been recorded. The aim of this work is to investigate most of the Italian territory in order to verify whether this alarming trend is still underway. Specimen collections and/or observations of alien plants have been performed in as many as 12 Italian regions. All the collected specimens are stored in public or private herbaria. Taxa have been identified according to the literature from the countries of origin of the investigated taxa, while the nomenclature followed the current international references. Updates on 106 taxa are reported. In particular, among 117 new records, 89 are first records, 27 are changes to status and there is 1 extinction. Seven new taxa for Italian alien flora are reported, two of which are new to Europe. The administrative regions with the highest number of records are Calabria (48), Sardegna (17) and Sicilia (15). Five of the surveyed taxa, for the first time, have been considered invasive aliens to Italian territory. The unfrequent amount of original results provided by this work, over the simple importance of data itself, proves how floristic investigation, still today, represents one of the most effective tools in broadening the current knowledge about alien taxa and their dynamics. [ABSTRACT FROM AUTHOR]

Aim: This article summarizes key research presented at the International AIDS Society (IAS) Conference in Brisbane, held in July 2023. Co‐morbidities: The REPRIEVE Trial as a conference highlight, demonstrating significantly fewer major cardiovascular events amongst people with HIV who were randomized to pitavastatin compared to placebo. Key data on weight, hypertension and incident diabetes are also summarized. Antiretroviral therapy: Novel data on doravirine and islatravir are described as are trials demonstrating efficacy dolutegravir/lamivudine first‐line in people without baseline resistance testing and in suppressed switch amongst people with historic lamivudine resistance. HIV Cure: The sixth case of HIV cure secondary to stem cell transplantation is summarized, as are new insights into the central nervous system as an HIV reservoir. [ABSTRACT FROM AUTHOR]

Range‐expansion and speciation are not new to life on Earth, but they have been scarcely observed contemporarily and, likely, never over several continents simultaneously. Evidence of incipient reproductive isolation between native and non‐native regions of some invasive alien species indicates that invasive speciation is closer than we expected. Some neo‐allopatric populations are likely to qualify as distinguishable subspecies already. Given their trajectory, whether they will become new species is not an if, but a when. I present two decision tables to help to (1) assess the coining of new invasive species or subspecies with the current taxonomical approach or (2), introduce the term "neo" to name invasive neo‐species resulting from synchronous allopatric speciation from a single, known, living ancestor. This latter case can be exemplified with the hypothetical names: "Ginkgo biloba neo americana", "G. biloba neo europea", etc. [ABSTRACT FROM AUTHOR]

The article discusses the essence and classification of events after the reporting date. The methodology for disclosing events after the reporting date in financial statements in accordance with IFRS has been analyzed. Accounting for events after the reporting date is regulated by IAS 10 «Events after the Reporting Period». It determines when the financial statements should be adjusted due to material events that occurred after the reporting period and what information about such events should be disclosed in the financial statements before they are issued. The authors have identified problems with disclosing events occurring after the reporting date, assessing their materiality, applying an individual approach to their recognition, and reflecting information about them in the auditor’s report. Particular attention is paid to the going concern principle. Ultimately, IFRS prohibit banks from preparing financial statements on a going concern basis if events after the reporting period indicate that such an assumption is inappropriate. The consequences of a full-scale military invasion touched all spheres of life and significantly affected business. The situation develops rapidly and sometimes unpredictably, and management needs to constantly assess the impact of the situation on the business in order to continue to prepare reliable financial statements and make correct and timely management decisions. Financial reporting specialists closely monitor events that occur after the reporting date and assess their possible impact on the financial statements. An important role in this process is played by the auditor, who assesses the going concern basis and expresses his or her opinion. It has been established that the war in the accounting sense belongs to non-adjusting events. In the course of the study, the impact of events after the reporting date on the financial position and performance of banks has been determined. The notes of PrivatBank for 2019-2022 have been analyzed. [ABSTRACT FROM AUTHOR]

This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights. The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory frameworks. Understanding its impact is paramount for policymakers, standard-setters, and businesses navigating an increasingly interconnected and diverse financial ecosystem. This research seeks to comprehensively examine the intricate relationship between IAS and corporate reporting transparency. By delving into adoption trends, financial metrics, stakeholder perspectives, implementation challenges, and update responsiveness, the study aims to provide a holistic view of the global accounting landscape. The analysis reveals a consistent upward trajectory in global IAS adoption, with North America and the Asia-Pacific region playing pivotal roles. Financial reporting quality experiences substantial improvements, particularly benefiting smaller enterprises. Stakeholder perceptions vary across regions and professional roles, emphasizing the need for tailored communication strategies. Implementation challenges, including legal framework complexities and cultural differences, underscore the intricate nature of global adoption. The frequency of IAS updates showcases the adaptability of standards to emerging trends, emphasizing sector-specific implications. This research concludes that IAS significantly influences corporate reporting transparency, offering a standardized framework for diverse business scales. Challenges in implementation necessitate targeted interventions, with recommendations focusing on stakeholder communication, tailored support for small enterprises, and addressing legal and cultural complexities. The adaptability of IAS to industry dynamics reaffirms its role as a responsive and evolving standard. As businesses, regulators, and standard-setters move forward, continuous collaboration and flexibility become imperative for navigating the complexities of a globally harmonized financial reporting landscape.

The global rise in issues related to the invasion of alien tree species is becoming increasingly prominent. Genus Acacia is one of the most pervasive invaders among the non-native flora introduced to Portugal over the centuries. This research aimed to pinpoint the key players engaged in its management, their expertise, and the methodologies applied to control acacias or decrease affected regions. Data were gathered via an online survey and subjected to diverse statistical analyses. Numerous stakeholders have emerged in recent decades, employing various methods to fight acacia invasion. Mechanical, chemical, and combined methods are the most frequently applied. The findings highlight the need for continued funding for long-term acacia control in the same invaded areas, increased training actions and best practices demonstration in the field and increased public awareness and engagement in local communities and the general public. [ABSTRACT FROM AUTHOR]

Human inducible pluripotent stem cell (hiPSC)-derived astrocytes (iAs) are critical to study astrocytes in health and disease. They provide several advantages over human fetal astrocytes in research, which include consistency, availability, disease modeling, customization, and ethical considerations. The generation of iAs is hampered by the requirement of Matrigel matrix coating for survival and proliferation. We provide a protocol demonstrating that human iAs cultured in the absence of Matrigel are viable and proliferative. Further, through a side-by-side comparison of cultures with and without Matrigel, we show significant similarities in astrocyte-specific profiling, including morphology (shape and structure), phenotype (cell-specific markers), genotype (transcriptional expression), metabolic (respiration), and functional aspects (glutamate uptake and cytokine response). In addition, we report that, unlike other CNS cell types, such as neuronal progenitor cells and neurons, iAs can withstand the absence of Matrigel coating. Our study demonstrates that Matrigel is dispensable for the culture of human iPSC-derived astrocytes, facilitating an easy, streamlined, and cost-effective method of generating these cells. [ABSTRACT FROM AUTHOR]

the Trade Union Congress (TUC) of Ghana hosted a global celebration of the anniversary from the 5th to 8th of December, 2018 at the University of Ghana. This special issue, which presents six feature articles written in connection with the 60th-anniversary celebration, is another instalment of the Institute's efforts to commemorate an epochal event in the history of the emancipatory struggles of the African people. The feature articles focus on some of the key themes of the conference: decolonising knowledge production; a new politics for substantive democracy and security; economic liberalisation and the crises of work; and Pan-Africanism yesterday, today, and tomorrow. [ABSTRACT FROM AUTHOR]

The development of the audit services market is an indicator of the development of the economy of any country. Since, on the one hand, audit firms as economic agents conduct their business and various changes in such an environment appropriately affect the financial performance of such firms. On the other hand, audit firms express their opinion on the financial statements of various audited enterprises and the types of such opinions can reveal a picture of the state and disclosure of financial information of enterprises. It should be noted that in the Republic of Moldova, the audit market has both common features related to the world market of audit services, and there are national peculiarities. Conducting a study of the audit services market, the author analyzed various indicators of audit firms of the Republic of Moldova, both financial and non-financial, as a result of which conclusions were drawn about the peculiarities of the development of the audit services market in the Republic of Moldovaаnd the prospects for the development of this market in the future.

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Exogenous insulin antibody syndrome (EIAS) is an immunological disorder caused by circulating insulin antibodies (IAs), featuring hypersensitivity to exogenous insulin and insulin resistance. With the wide use of recombinant human insulin and insulin analogs, there has been a significant proliferation of EIAS. Case Report: We describe two cases of diabetes mellitus (DM) with hyperinsulinemia and high serum levels of IAs. They had never been exposed to methimazole, glutathione, lipoic acid, and other sulfhydryl drugs, but they all received insulin treatment. The patient in case 1 had recurrent hypoglycemia before hospitalization. A prolonged oral glucose tolerance test (OGTT) showed hypoglycemia with inappropriately high insulin levels. The patient in case 2 was hospitalized for diabetic ketosis. An OGTT indicated hyperglycemia with hyperinsulinemia and low levels of C-peptide. IAs induced by exogenous insulin in the two patients with DM were positive at high titers, prompting a diagnosis of another condition—EIAS. Conclusion: We discussed the differences between these two cases of EIAS in clinical manifestations and treatment and summarized all patients of EIAS treated in our department to date. [ABSTRACT FROM AUTHOR]

Despite the wide amount of scientific contributions published on alien plant species, their diffusion dynamics, and their interactions with native taxa, it is increasingly difficult to slow down their spreading and their negative impact on habitats. Last recent years, in fact, a sharp rise in the number of new alien plant taxa introduced in Italy and Europe has been recorded. The aim of this work is to investigate most of the Italian territory in order to verify whether this alarming trend is still underway. Specimen collections and/or observations of alien plants have been performed in as many as 12 Italian regions. All the collected specimens are stored in public or private herbaria. Taxa have been identified according to the literature from the countries of origin of the investigated taxa, while the nomenclature followed the current international references. Updates on 106 taxa are reported. In particular, among 117 new records, 89 are first records, 27 are changes to status and there is 1 extinction. Seven new taxa for Italian alien flora are reported, two of which are new to Europe. The administrative regions with the highest number of records are Calabria (48), Sardegna (17) and Sicilia (15). Five of the surveyed taxa, for the first time, have been considered invasive aliens to Italian territory. The unfrequent amount of original results provided by this work, over the simple importance of data itself, proves how floristic investigation, still today, represents one of the most effective tools in broadening the current knowledge about alien taxa and their dynamics.

The packaging has proven to be a source of some serious food contaminants, with several chemicals migrating from the food contact material into the food. Therefore, efficient means of control of the migration extend and identification of the migrating substances must be established. The necessity of migration tests has been underlined by the European Union (EU) Regulation No. 10/2011, requiring the evaluation of the presence of intentionally and non-intentionally added substances. To facilitate this purpose, highly sensitive, multi-analyte methods are required. Targeting a wide range of volatile migrating compounds, we developed and validated a GC-EI-QqQ-MS and a GC-APCI-QTOF-MS method for the simultaneous determination of 131 and 126 food packaging substances, respectively. Even though the GC-EI-QqQ-MS method presented increased sensitivity for several of the investigated compounds, covering the existing EU requirements and specific migration limits (SMLs) for all targeted analytes; the complementary high-resolution method inherently enables the possibility of further utilization of the obtained raw data among others for retrospective analysis. The applicability of both methods was tested using 95% v/v aqueous ethanol food simulant, representative for the worst foreseeable conditions of intended use for many food contact material applications. Real food packaging samples belonging to different types of plastic materials were tested toward chemical migration, utilizing different migration protocols, depending on the sample characteristics. The favorable analytical features of both methods enable their use for the direct analysis of the investigated food simulant, overcoming the need for sample preparation. Thus, labor intensive and/or time-consuming pre-concentration procedures, which would furthermore restrict the applicability of the methods to certain groups of analytes and add to the uncertainty of the overall results, could be eliminated.

Invasive alien species (IAS) threaten the biodiversity richness of the Mediterranean basin, a drought-prone region. However, our knowledge on the adaptive strategies of IAS for facing Mediterranean drought summers is still incomplete. The aim of the present study is to compare the water relations and the critical relative water content (RWC) values leading to loss of cell rehydration capacity of two Mediterranean basin IAS (i.e. Ailanthus altissima (Mill.) Swingle and Robinia pseudoacacia L.) versus two co-occurring native species (i.e. Fraxinus ornus L. and Quercus pubescens  Willd.). Study IAS showed higher values of water potential at turgor loss point and osmotic potential at full turgor, lower values of modulus of elasticity and leaf mass area but higher photosynthesis rate, even during the summer, with respect to the Mediterranean native species. These findings supported the hypothesis that IAS are characterized by a resource acquisitive strategy coupled with a safety-efficiency trade-off, compared with Mediterranean native species. However, similar leaf RWC thresholds leading to loss of cell rehydration capacity were recorded in the two groups of species. Moreover, IAS showed higher saturated water content and capacitance values compared with the co-occurring species. Overall, our results suggest that the success of Mediterranean IAS is driven by their ability to delay dehydration damage of mesophyll cells during Mediterranean summer drought, thereby supporting their distinctive high carbon assimilation rate. [ABSTRACT FROM AUTHOR]

The global rise in issues related to the invasion of alien tree species is becoming increasingly prominent. Genus Acacia is one of the most pervasive invaders among the non-native flora introduced to Portugal over the centuries. This research aimed to pinpoint the key players engaged in its management, their expertise, and the methodologies applied to control acacias or decrease affected regions. Data were gathered via an online survey and subjected to diverse statistical analyses. Numerous stakeholders have emerged in recent decades, employing various methods to fight acacia invasion. Mechanical, chemical, and combined methods are the most frequently applied. The findings highlight the need for continued funding for long-term acacia control in the same invaded areas, increased training actions and best practices demonstration in the field and increased public awareness and engagement in local communities and the general public.

Abstract Herein, we first report the comprehensive description of the terrestrial slug, Sarasinula plebeia (Gastropoda: Veronicellidae) by employing morphology, morpho-taxometrics and molecular analysis. A rapid survey on terrestrial slug invasive alien species (IAS) was conducted in La Dicha, Malangas, Zamboanga Sibugay, the Philippines. Obtained COI gene sequences shared 100% similarities to S. plebeia from Brazil (JX532107, KM489378), Dominica (KM489500) and Vietnam (KM489367) and further supported using Bayesian analysis thus designated as S. plebeia isolate LDZS. Notably, the first reported S. plebeia in 2013 from Batan island, Batanes, northern Philippines, characterized through COI gene markers (JQ582277, JQ582278, JQ582279) showed 100% sequence similarities to a closely related veronicellid slug, Laevecaulis alte isolates (LC636101, LC636102, LC636103, and LC636104) from Japan. Taken this into account, our S. plebeia LDZS isolated from an agricultural field is the first report in the Philippines with combined diagnostic tools for the taxon.

The conventional modal strain energy (MSE), as a practical objective function, suffers from the lack of access to the damaged stiffness matrix and uses the intact stiffness matrix of the structure instead. To overcome the aforementioned deficiency of the MSE, this study proposes a reformed elastic strain energy-dissipation criterion called the "augmented modal strain energy" (AMSE) which is composed of relative differences of natural frequency and mode shape. In the AMSE not only the effects of the energy-dissipation criterion as a function of natural frequency but also the equilibria of the elastic strain energy as a function of mode shape are considered. Hereupon, the AMSE is implemented along with the interactive autodidactic school (IAS) optimization algorithm to investigate the effectiveness of the proposed identification method. In this regard, the AMSE is verified by assessing three benchmark truss and frame structures. The obtained results confirm the reliable performance of AMSE in both terms of intensification and diversification. Furthermore, it is observed that despite using noise-polluted modal data, the proposed AMSE not only identifies the damage location accurately, but also anticipates the extent of damage precisely. Consequently, the proposed energy-dissipation-based objective function (AMSE) is suggested, along with the IAS optimization algorithm, as a robust technique for the damage detection of structures. [ABSTRACT FROM AUTHOR]

The accurate assessment of the intangible assets is a significant challenge for most entities, regardless of the industry sector. However, situations can arise in accounting where intangible assets may be significantly detracted or overstated and we have chosen to present some of the possible effects of this phenomenon. In this sense, there were analyzed practical aspects regarding the financial statements' distortion through the overstatement and, respectively, the detraction of intangible assets, as these meant to be recognized in the financial statement and might influence the economic entity's financial indicators. [ABSTRACT FROM AUTHOR]

Regular monitoring of ecosystems can be used for the early detection of invasive alien species (IAS), and provide information for management and preventing them from becoming established or advancing into new areas. Current methods of monitoring freshwater systems for IAS can be both financially costly and time‐consuming, with routine monitoring often carried out at low intensity and at only a small number of sites. In this study, we evaluate how environmental DNA (eDNA) metabarcoding for monitoring freshwater macroinvertebrate IAS compares to traditional kick‐net sampling as part of a national (Switzerland) and a catchment monitoring programme. Kick‐net sampling was more fruitful for the detection of several well‐known target macroinvertebrate IAS. However, eDNA samples proved complementary for the detection of IAS that belong to species often being unnoticed by traditional sampling due to methodological or taxonomic reasons. Specifically, the invasive jellyfish Craspedacusta sowerbii, hardly detectable using classic kick‐net sampling, was found to be widespread in both the national and the catchment‐scale monitoring with the eDNA method only. Our study shows that IAS detection using eDNA is easily implemented in both national‐ and catchment‐scale monitoring campaigns. However, successful detection of target IAS is still highly dependent on primer choice, species' biology, and availability of adequate markers. Specifically, multiple markers should be considered for detecting IAS from several different taxonomic groups, such as those under the 'freshwater macroinvertebrate' umbrella term. While eDNA is still developing in terms of these fundamental methodological requirements, surveillance for both target and non‐target IAS using eDNA is likely to increase efficiency in early detection of IAS in freshwater systems. [ABSTRACT FROM AUTHOR]

Insulin autoimmune syndrome (IAS) is characterized by hyperinsulinemic hypoglycemia and elevated anti-insulin antibodies. While thiol-containing drugs commonly induce IAS, cases induced by proton pump inhibitors are rare. We report a case of IAS induced by omeprazole in a 27-year-old Chinese man with the HLA-DRB1*0406 subtype. This patient presented with Whipple's triad after taking omeprazole without concurrent insulin use. The mixed-meal tolerance test (MMTT) and insulin-C-peptide release tests revealed a rapid surge in insulin levels within one hour, with a non-significant increase in C-peptide and a significant rise in insulin after precipitation. Further examination revealed high-titer positive insulin autoantibodies, leading to a diagnosis of insulin autoimmune syndrome (IAS). Symptoms resolved upon discontinuation of omeprazole and adherence to dietary recommendations, with insulin autoantibody levels decreasing after a 6-month follow-up. This case highlights omeprazole's potential to induce IAS, underscoring the need for vigilance due to widespread use of proton pump inhibitor., Competing Interests: Declaration of competing interest The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (Copyright © 2024 Elsevier B.V. All rights reserved.)

Apiaries in Galicia, northwestern Spain, are currently facing the invasive alien species Vespa velutina, which is well established in the region. The pressure on honey bee colonies is high, resulting in both economic and ecological losses. Honey bee colonies also face the challenge of viruses, which are becoming increasingly diverse. In recent years, honey bee viruses have been spreading across taxonomic groups beyond Apoidea, infecting the Vespoidea superfamily. This cross-species spillover has raised concerns in the scientific community due to the potential risk of viruses spreading in ecosystems. Currently, there is a lack of knowledge on this topic, and further research is needed to address this issue. This study employed qPCR and sequencing to investigate the prevalence, loads, and presence of replicative forms of important honey bee viruses in V. velutina individuals collected from 11 apiaries in Galicia. All V. velutina individuals tested positive for DWV, BQCV, AKI complex (ABPV, KBV, and IAPV), or LSV but not for CBPV. DWV showed the highest prevalence (97.0 %) and loads, with both DWV-A (67.4 %) and DWV-B (32.6 %) being detected. The AKI complex (46.3 %) and LSV (43.3 %) were also common, whereas BQCV (11.9 %) was rarer. LSV is detected for the first time in V. velutina. LSV-2 was the dominant strain (82.1 %), and two less frequent (17.9 %) unknown strains were also detected. All 44 screened V. velutina samples carried the replicative form of DWV, and six of these also carried the replicative form of LSV, raising for the first time the possibility of co-infection in the hornet. The detection of honey bee viruses in V. velutina, and the ability of these viruses to spread to other species, may indicate a potential risk of spillover in the apiaries., Competing Interests: Declaration of competing interest The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (Copyright © 2024 The Author(s). Published by Elsevier Inc. All rights reserved.)

The participation of species of alien origin in the flora of individual regions of the world is increasing. A large proportion of these species pose a threat to biodiversity. Issues of the dynamics of changes in the flora and the scale and pace of the processes, with particular emphasis on the biology, ecology, chorology, and genetic variability of the populations of plants of alien origin, including those alien species which are invasive, have been the subject of many years of research in this field in Poland. The present study is an overview of the state of research on invasive plant species in Poland, including the main results of the basic and applied research which have provided the basis for (i) the preparation of a list of invasive plant species for Poland; (ii) assessing the degree of invasiveness of the species analysed, in accordance with the adoption of criteria and the development of methodological solutions. In this work, a new version of the list of invasive plant species has been prepared on the basis of earlier studies, combining theoretical and practical aspects of definition, and it is compared with the list of invasive alien plant species considered to constitute a threat to the EU and Poland as a member country. The categorization (risk assessment) of invasive alien species along with the identification of the most endangered types of natural habitats is often used in practice in the management of invasive plants in Poland. The results of our research have fed into the formulation of legal regulations at the global and regional levels.

The largest application area of food contact materials is the packaging of foodstuff, being an essential element in the preservation of the microbiological and sensory quality of the packaged goods. However, chemical compounds present in the packaging material, either intentionally added or non-intentionally present, may migrate into the food during packaging and storage. With a large variety of materials used in the production, food packaging requires safety assessments with respect to the migration of packaging compounds into the packaged goods. The present article deals with the safety assessment of potential migrants from food contact materials, approaches to migration testing and summarizes European food regulatory requirements with special focus on infants’ dietary exposure.

In this paper, spring element is used to simulate the vertical support of ballast and sleepers to the rail, which is called “elastic support”. Low-pass filtering technology was adopted to extract the response of the driving frequency component in acceleration signal of the contact point between vehicle and rail, and Hilbert transform was carried out on it to obtain instantaneous amplitude squared (IAS) information to judge the damage of rail and elastic supports through the peak values in the IAS identification diagram. Based on this principle, the crack damage of rail and stiffness damage of elastic support are studied, the applicability of IAS method for the rail and elastic support under different damage degrees and damage amounts is analyzed, and the influence of parameters such as vehicle speed, vehicle damping ratio, vehicle mass and frequency, track damping and rail irregularity on IAS damage location method is discussed. The results show that the IAS method can accurately identify the damage of elastic support and rail under different damage locations and different damage degrees. Under proper vehicle speed, the IAS method can accurately locate the damage; The influence of vehicle frequency on damage identification results is small. With the increase of vehicle damping ratio, the amplitude of IAS results decreases, while track damping has almost no effect on damage identification. Due to the existence of track irregularity, the damage signal collected by test vehicle may be covered by irregularity, and the interference of track irregularity can be reduced by increasing the mass of test vehicle.

Human inducible pluripotent stem cell (hiPSC)-derived astrocytes (iAs) are critical to study astrocytes in health and disease. They provide several advantages over human fetal astrocytes in research, which include consistency, availability, disease modeling, customization, and ethical considerations. The generation of iAs is hampered by the requirement of Matrigel matrix coating for survival and proliferation. We provide a protocol demonstrating that human iAs cultured in the absence of Matrigel are viable and proliferative. Further, through a side-by-side comparison of cultures with and without Matrigel, we show significant similarities in astrocyte-specific profiling, including morphology (shape and structure), phenotype (cell-specific markers), genotype (transcriptional expression), metabolic (respiration), and functional aspects (glutamate uptake and cytokine response). In addition, we report that, unlike other CNS cell types, such as neuronal progenitor cells and neurons, iAs can withstand the absence of Matrigel coating. Our study demonstrates that Matrigel is dispensable for the culture of human iPSC-derived astrocytes, facilitating an easy, streamlined, and cost-effective method of generating these cells.

This study examines how creditors affect a company's ability to meet the requirements of the International Accounting Standards Board (IASB). In addition, we analyzed IFRS compliance norms using panel data collected from 292 Iraqi organizations. According to our findings, there is a link between the characteristics of stakeholder companies and the application of IFRS. In general, companies scored between 70 and 90 on our scale, with the lowest scoring firm receiving just a score of 62 and the highest scoring business receiving an 85. We've noticed a connection between the ACC's workforce and the credibility of their audits (AOB). The present international accounting standards, such as IFRSs 3 and 7, and 13 are rarely followed. In the country, IAS 17, 19, 36, and 37 can be problematical provisions. According to our findings, enforcement has been better over time. Having chartered accountants on a company's board is beneficial to the company, and audit committees often play an important role in the company's compliance with international standards. According to our findings, competent accountants are critical to an entity's IFRS enforcement efforts. The conclusions of this study add to those of previous studies on Islamic finance and bring them up to speed with what has been learned from Iraq's financial sector. A chartered accountant serving on a company board can have a significant impact on a company's implementation of International Financial Reporting Standards (IFRS). [ABSTRACT FROM AUTHOR]

The invasive alien species (IAS) are widely recognized as a significant threat to marine biodiversity and severely affect ecosystem services. There has been no measurable global assessment of their impacts and routes of introduction. This review highlights some aspects of invasive species and their impacts on the ecosystem in general. For many roots like global transportation, biological pest control, climate changes, and sometimes commercial, invasive species are introduced into the new environments. Afterward, the invasive species are rapidly dominant over the indigenous species because of their first growth, rapid reproduction, ecological competence, and phenotypic plasticity, consequently, altering the structure of Ecosystems and deterring the biological and physical organization of the system. Many policies have been introduced to stop the destruction produced by invasive animals and plants and to prevent upcoming invasions. Some critical components of getting rid of invasion are concern about transporting wildlife to new areas, Ballast water in tankers, aquarium species, and shipping. [ABSTRACT FROM AUTHOR]