В статье дан постатейный анализ Мединскому соглашению, одному из наиболее важных нормативных документов мусульманского права. Авторами акцентируется внимание на светском характере исследуемого документа, подчеркивается его компромиссный и примирительный характер. В статье затрагиваются вопросы свободы вероисповедания, автономности и независимости исламской и иудейской юрисдикций, проблемы формирования органов власти в Медине начала VII в. Авторы развивают идею о соотношении Мединского соглашения с источниками мусульманского права, принимая во внимание, что предоставление данному документу статуса источника исламского права может в корне изменить представление об источниковой базе рассматриваемой правовой системы. Особое внимание уделяется сбалансированной структуре Мединского соглашения, его логической завершенности и точности содержания. Вместе с тем авторы указывают на затруднениях в переводе, понимании и трактовке некоторых глав исследуемого документа. Авторами также анализируется заложенный в документ потенциал, направленный на установление межконфессионального диалога на Ближнем и Среднем Востоке, при этом особо подчеркивается важность более детального исследования Мединского соглашения отечественными правоведами в свете происходящих на евразийском пространстве политических и социально-культурных трансформаций. ; The article provides article-by-article analysis of Medina agreement, one of the most important law documents of Islamic law. The authors focuse on the secular nature of the document, emphasise compromise and conciliatory character of it. The article addresses the issues of religious freedom, autonomy and independence of the Islamic and Jewish jurisdictions, the problems of formation of authorities in Medina of the beginning of the 7th century. The authors developed the idea about the relation of the Treaty of Medina agreement with the sources of Islamic law, taking into account that the provision to this document the status of the source of Islamic law can radically change the view on the source database of the Islamic law system. Special attention is paid to balanced structure of the Treaty of Medina, to its logical completeness and to accuracy of content. However, the authors point to the difficulties in translation, understanding and interpretation of certain chapters of the investigated document. The authors also analyse the potential contained in document, which leads to the establishment of an interfaith dialogue on the Middle East; emphasise the importance of more detailed research the Treaty of Medina by Russian Muslim jurists in the light of developments in Eurasia political and socio-cultural transformations.
Abstract Transparency remains a contested concept in European Union (EU) law and policy. All the main instruments of EU consumer and data protection law require that consumers be given access to and understand certain information about their relationships with traders. Improved transparency is also proposed as a response to a variety of problems associated with digital markets, including those experienced by consumers and data subjects. At the same time, transparency is increasingly challenged as ineffective and potentially even counterproductive from doctrinal and critical scholarship alike. First, transparency is seen as inherently unable to transform the economic reality on the ground and to address the power imbalances between consumers and traders. Secondly, it is argued that acts of representation involved in transparency suffer from complexity and are prone to exploitation by the actors who engage in it. This, in turn, casts doubt on the ability of transparency to steer the behaviour of businesses and transform markets to the benefit of consumers and society. This article builds upon prior critiques of transparency and connects them with a doctrinal analysis of EU consumer and data protection law and in particular the Unfair Contract Terms Directive, the Unfair Commercial Practices Directive, and the General Data Protection Regulation. Seven different notions of transparency are identified: (i) Transparency as access to the medium over time; (ii) Transparency as presentation of information that facilitates understanding; (iii) Transparency as formulations that facilitate understanding; (iv) Transparency as non-ambiguity and logical intelligibility; (v) Transparency as the absence of deception and confusion; (vi) Transparency as completeness and specificity; and (vii) Transparency as non-arbitrariness. The article submits that the acts of representation involved in transparency are already recognized in the three legal regimes and attempts are made to leverage the mediated nature of transparency to consumers' advantage. Crucially, existing efforts to regulate mediation and improve its quality can, nowadays, be reinforced with the help of algorithmic systems geared toward supporting consumers. Moreover, some of the deployments of transparency identified—most notably transparency as non-arbitrariness—push its outer conceptual boundaries in ways that bring transparency very close to fairness. The article ultimately questions a vision of transparency as a necessarily softer-touch protective frame, which cannot alter business conduct. The conceptual richness of transparency offers opportunities for its deployment in more disruptive ways.
The subject of the article is abuses at the granting of additional measures of state support to families with children and measures of its preventionThe purpose of the article is to analyze legal rules governing the provision of additional measures of state support for families with children, to determine their completeness and adequacy for countering abuses in this area.Characteristic of the problem field. The implementation of the legislation on additional measures of state support for families with children, has proved to be connected with widespread attempts to use the maternity (family) capital by the persons who do not have the right, or to use it contrary to the restrictions established by law. Analyzed legislation has shortcomings that create the conditions for illegal actions.Methodology. Both general scientific methods (analysis, synthesis, description) and special scientific methods (comparative-legal and formal-legal methods) were used in the research process .Results. Countering abuses requires improvement (changes and additions) of the law governing the provision of additional measures of state support for families with children. Refinement and extension of powers of the Pension Fund's of the Russian Federation bodies in this area, however, inevitably entails an increase in the number of organizational actions performed by these bodies when considering applications of the entitled persons. The flip side of strengthening the fight against illegal actions in this sphere can also be the limitation of the possibilities of the entitled persons and the extension of discretion of authorized bodies. When the effective legislative means are absent the judicial practice plays a prominent role in preventing the illegal use of maternity (family) capital. In particular, the qualification of improvement of housing conditions as a necessary result of the contract of purchase and sale of real estate became one of the obstacles to illegal receipt of maternity (family) capital. ; Проанализированы правовые нормы, регулирующие общественные отношения по реализации права на материнский (семейный) капитал, на предмет их полноты и достаточности для противодействия злоупотреблениям в указанной сфере. Рассмотрены полномочия органов Пенсионного фонда РФ, используемые для предотвращения случаев незаконного получения сертификата на материнский капитал или расходования его на цели, не предусмотренные законом. Охарактеризованы направления совершенствования законодательства, позволяющие существенно ограничить возможности для злоупотреблений. На примере такого направления использования материнского капитала, как улучшение жилищных условий, показана роль судебной практики в обеспечении целевого использования средств материнского (семейного) капитала.
Чрезмерная либерализация валютной политики создала почву для злоупотреблений при проведении валютных операций, что вызвало массовую утечку капитала из РФ. Как показывает статистика, в основной массе утечка капитала происходит по причине непоступления денежных средств от нерезидентов либо невозврата нерезидентом авансового платежа. При сложившейся ситуации только детальный анализ действующих положений по репатриации средств и выбор оптимальных методов расчетов, включающих в себя формы расчетов и способы обеспечения получения денежных средств, позволят если не ликвидировать то, по крайней мере, сократить незаконную утечку капитала из России. Непременными условиями, обеспечивающими репатриацию средств, являются выбор оптимальной формы расчетов и установление в контракте защитных мер по обеспечению полноты и своевременности платежа. Как показывает анализ, в настоящих условиях наиболее приемлемой формой расчетов является аккредитивная форма. В случае же расчетов с применением платежных и инкассовых поручений необходимо обеспечение платежа в виде страхования либо факторинга. Использование данных мер возможно только при внесении в валютное законодательство соответствующих изменений в порядок проведения валютных операций между резидентами и в условия репатриации средств. Библиогр. 10. ; Excessive liberalization of a currency policy has created a base for abusing at carrying out currency transactions that has caused mass capital flowing off from the Russian Federation. As the statistics shows, in the bulk capital flowing off is the result of non-receipt of money resources from non-residents, or non-return by the non-resident of advance payment. At the developed situation only the detailed analysis of valid provisions on resource repatriation and a choice of optimum methods of the calculations including the forms of calculations and ways of maintenance of reception of money resources, will allow if not to liquidate but, at least, to reduce illegal capital flowing off from Russia. The indispensable conditions providing resource repatriation are the choice of the optimum form of calculations and the establishment in the contract of protective measures of maintenance of completeness and timeliness of payment. As the analysis shows, in the present conditions the most comprehensible form of calculations is a letter of credit form. In case of calculations with application of payment and collection orders maintenance of payment in the form of insurance, or factoring is necessary. The use of the given measures is possible only at entering into the currency legislation of respective alterations into an order of carrying out currency transactions between residents and in conditions of resource repatriation.
The development of sharia economic law legislation in Indonesia has progressed which is marked by one of the births of Law no. 3 of 2006 concerning Amendments to Law No. 7 of 1989 concerning Religious Courts, which supports the application of Islamic law in the field of muamalat (Islamic binding law) in Indonesia with the inclusion of sharia economics into the authority of religious courts. Along with this, the development of sharia economic law legislation is also evidenced by the presence of various "prosyariah" legal products, such as the Law on State Sharia Securities, the Law on Sharia Banking and other regulations. The fundamental problem of current sharia economic operations is whether the implementation of business activities, especially Islamic banking, is in accordance with the agreement (contract) in Islamic fiqh or simply changing names / terms that are widely known in conventional economic systems into Islamic terms. In addition, obstacles in the field of completeness of statutory facilities that support the smooth daily activities of institutions related to Islamic banking have not met all of the sharia criteria. This research was conducted using the normative juridical research method, which is research that is focused on examining the application or norms of positive law, and analyzing legal norms, particularly certain statutory regulations or written law. Keywords: opportunities, notaries, Islamic banking, Indonesia. Abstrak Perkembangan legislasi hukum ekonomi syariah di Indonesia mengalami kemajuan yang ditandai dengansalah satu lahirnya Undang-Undang No. 3 Tahun 2006 tentang Perubahan atas Undang-Undang No. 7 Tahun 1989 tentang Peradilan Agama, yang mendukung penerapan hukum Islam di bidang muamalat (hukum perikatan Islam) di Indonesia dengan telah dimasukkannya ekonomi syariah menjadi kewenangan peradilan agama. Seiring dengan hal tersebut perkembangan legislasi hukum ekonomi syariah juga dibuktikan dengan hadirnya berbagai produk-produk hukum "prosyariah", seperti Undang-Undang tentang Surat Berharga Syariah Negara, Undang-Undang tentang Perbankan Syariah dan peraturan lainnya. Problematika mendasar dari operasional ekonomi syariah saat ini adalah apakah penyelenggaraan kegiatan usaha khususnyapadaperbankansyariahtelah sesuai dengan perjanjian (akad) dalam fiqh Islam atau hanya sekedar penggantian nama/istilah yang dikenal luas dalam sistem ekonomi konvensional ke dalam istilah Islam. Selain itu, hambatan di bidang kelengkapan fasilitas perundang-undangan yang mendukung kelancaran aktivitas keseharian lembaga-lembaga yang berkaitandenganperbankansyariah belumlah memenuhi semua kriteriasyariah. Penelitian ini dilakukan dengan metode penelitian yuridis normatif, yakni penelitian yang difokuskan untuk mengkaji penerapan atau kaidah-kaidah atau norma-norma dalam hukum positif, dan melakukan analisa terhadap norma-norma hukum, khususnya peraturan perundang-undangan tertentu atau hukum tertulis.
In this paper we present observations, simulations, and analysis demonstrating the direct connection between the location of foreground emission on the sky and its location in cosmological power spectra from interferometric redshifted 21 cm experiments. We begin with a heuristic formalism for understanding the mapping of sky coordinates into the cylindrically averaged power spectra measurements used by 21 cm experiments, with a focus on the effects of the instrument beam response and the associated sidelobes. We then demonstrate this mapping by analyzing power spectra with both simulated and observed data from the Murchison Widefield Array. We find that removing a foreground model that includes sources in both the main field of view and the first sidelobes reduces the contamination in high k∥ modes by several per cent relative to a model that only includes sources in the main field of view, with the completeness of the foreground model setting the principal limitation on the amount of power removed. While small, a percent-level amount of foreground power is in itself more than enough to prevent recovery of any Epoch of Reionization signal from these modes. This result demonstrates that foreground subtraction for redshifted 21 cm experiments is truly a wide-field problem, and algorithms and simulations must extend beyond the instrument's main field of view to potentially recover the full 21 cm power spectrum. ; J.C.P. is supported by an NSF Astronomy and Astrophysics Fellowship under award AST-1302774. This scientific work makes use of the Murchison Radio-astronomy Observatory, operated by CSIRO. We acknowledge the Wajarri Yamatji people as the traditional owners of the Observatory site. Support for the MWA comes from the U.S. National Science Foundation (grants AST-0457585, PHY-0835713, CAREER-0847753, and AST-0908884), the Australian Research Council (LIEF grants LE0775621 and LE0882938), the U.S. Air Force Office of Scientific Research (grant FA9550-0510247), and the Centre for All-sky Astrophysics (an Australian Research Council Centre of Excellence funded by grant CE110001020). Support is also provided by the Smithsonian Astrophysical Observatory, the MIT School of Science, the Raman Research Institute, the Australian National University, and the Victoria University of Wellington (via grant MED-E1799 from the New Zealand Ministry of Economic Development and an IBM Shared University Research Grant). The Australian Federal government provides additional support via the Commonwealth Scientific and Industrial Research Organization (CSIRO), National Collaborative Research Infrastructure Strategy, Education Investment Fund, and the Australia India Strategic Research Fund, and Astronomy Australia Limited, under contract to Curtin University.
El Il presente saggio vuole evidenziare l¿evoluzione nel sindacato giudiziale sull¿equilibrio contrattuale avutosi nell¿ordinamento italiano tanto per effetto dei principi sovranazionali, quanto per l¿operare della clausola di solidarietà sociale, sancita all¿art. 2 della Costituzione italiana, la quale, ponendosi come norma non meramente programmatica bensì immediatamente precettiva, sta avendo un impatto dirompente nel sistema italiano. Essa impone alle parti di un contratto divenuto squilibrato obblighi di rinegoziazione anche atipici e altresì al di fuori dei casi espressamente previsti dal legislatore.L¿utilizzo giurisprudenziale della clausola stessa, come si avrà modo di vedere a proposito del potere giudiziale di riduzione della caparra confirmatoria eccessiva, nonché l¿obbligo di rinegoziare un contratto di mutuo divenuto usurario per la variazione del tasso soglia degli interessi, se certo scardina completamente il principio di certezza del diritto, incidendo sull¿autonomia contrattuale ancorché lecitamente esplicatasi, rappresenta talvolta una valvola di salvezza per adattare un sistema pressoché rigido alle sopravvenienze che, comportando la caducazione del contratto, costituirebbero un grave pregiudizio per la parte che le deve sopportare. Si pensi ad esempio ad un contratto di mutuo divenuto usurario in un momento successivo alla sua pattuizione. Ancorché la stessa sia stata lecita in quanto originariamente contenuta nei limiti del c.d. tasso soglia, per effetto del superamento dello stesso a causa di una riduzione sopravvenuta del limite oltre il quale gli interessi sono considerati usurari, diventando usuraria potrebbe essere colpita da nullità, con conseguente obbligo immediato di restituire l¿intera somma data a mutuo.Se certo non può dirsi nuovo l¿obbligo di rinegoziare, certamente una novità è rappresentata dai poteri di intervento giudiziali non solo cassatori bensì anche correttivi, i quali permettono di ¿correggere¿ la volontà delle parti al fine del permanere del vincolo contrattuale, e ciò in un senso non solo normativo bensì anche economico. Per altro verso si fa sempre più largo l¿idea che gli obblighi di rinegoziazione delle parti possano essere, ove non spontaneamente adempiuti, ottenuti in via coercitiva attraverso l¿operare dell¿art. 2932 c.c., salvo valutare i problemi che al riguardo si porrebbero in termini di ¿compiutezza¿ del programma negoziale.Dopo avere evidenziato dunque l¿evoluzione avutasi all¿interno dell¿ordinamento italiano, mediante uno sguardo anche comparatistico alla stessa problematica, si affronteranno due casi specifici: l¿ipotesi della caparra confirmatoria, che in Italia non prevede espressamente un rimedio volto ad una sua riduzione, ove pattuita in misura eccessiva, analogamente a quanto invece si prevede per la penale, e successivamente si affronterà la problematica della così detta ¿usura sopravvenuta¿. Entrambe le fattispecie hanno trovato una soluzione grazie appunto all¿operare dell¿art. 2 Cost., che ha permesso il permanere in vita della pattuizione mediante un suo riequilibrio, non già ad opera della parte, bensì in ultima istanza ad opera del giudice ove la prima non vi provveda da sé.Il crescente potere giudiziale di incidere sul regolamento contrattuale, per effetto del citato principio costituzionale, se certo può incidere in termini di certezza del diritto e di autonomia contrattuale, talvolta rappresenta l¿unico strumento di tutela per la parte debole del rapporto. --- This essay aims to underline the evolution of the judicial power of examination on the issue of contractual balance as a result of the international principles introduced in the Italian judicial system and of the social solidarity clause provided by article 2 of the Italian Constitution. The latter, as it is a mandatory and not merely a programmatic rule, has been having a shattering impact on the Italian system as it prescribes to the parties of a contract that has become unbalanced obligations that are atypical and not expressly provided by law.As we will analyze in regards of the power of the judge to reduce a disproportionate commitment deposit and on the topic of the obligation to renegotiate a loan that became usurious through the increasing variation of interests, the use in the courts of the solidarity clause, even if it completely dismantles the principle of legal certainty by affecting the contractual autonomy already legitimately performed by the parties, it represents a safety valve for re-adjusting a system that is rigid towards unexpected occurrences. Differently, this situation would lead to a voidable contract and consequently to jeopardize the party that has to bear these unexpected occurrences. For instance, we can consider as the case in point a loan contract that has afterwards become usurious. Whether the agreement was at first legitimate since originally contained in the legal interest rate limit, in case of a subsequent decreasing of this limit above which the interest are considered usurious, the original agreement, by exceeding it, would be nullified and the party would be forced to immediately return the entire amount of money loaned.Although the obligation to renegotiate is not news, the power of intervention granted to the judge, who is enabled not only to annul but also to adjust the terms of the contract, is for sure something new. This power allows the correction of the will of the parties in order to save the contractual obligation from both a legal and an economical point of view. From another perspective, the idea of applying article 2932 of the Civil Code in order to enforce the obligation to renegotiate in case the parties do not spontaneously comply, always taking in consideration any kind of issues could arise in terms of the completeness of the negotiation, has made its way into the Italian judicial system too. After underlining the evolution occurred in the Italian judicial system, two specific cases will be analyzed throughout a comparative perspective of the issue. First, the case of the commitment deposit: in Italy it is not expressly provided with a remedy that enables to decrease it in case the amount the parties agreed on, is disproportionate (as it happens instead with the penalty clause); secondly, the issue of the so-called ¿supervened usury¿. Both cases have found a solution through the application of the above-mentioned article 2 of the Italian Constitution: the agreement can survive throughout a new balance applied not by the party of the contract, but by the judge as last resort, in case the first do not provide for it.In conclusion, the increasing power of the judge to affect the contractual agreement, granted by the constitutional principle, although it weighs in terms of legal certainty, sometimes is the only instrument able to protect the weak party of the contractual relation ; Artículo revisado por pares
El Il presente saggio vuole evidenziare l'evoluzione nel sindacato giudiziale sull'equilibrio contrattuale avutosi nell'ordinamento italiano tanto per effetto dei principi sovranazionali, quanto per l'operare della clausola di solidarietà sociale, sancita all'art. 2 della Costituzione italiana, la quale, ponendosi come norma non meramente programmatica bensì immediatamente precettiva, sta avendo un impatto dirompente nel sistema italiano. Essa impone alle parti di un contratto divenuto squilibrato obblighi di rinegoziazione anche atipici e altresì al di fuori dei casi espressamente previsti dal legislatore.L'utilizzo giurisprudenziale della clausola stessa, come si avrà modo di vedere a proposito del potere giudiziale di riduzione della caparra confirmatoria eccessiva, nonché l'obbligo di rinegoziare un contratto di mutuo divenuto usurario per la variazione del tasso soglia degli interessi, se certo scardina completamente il principio di certezza del diritto, incidendo sull'autonomia contrattuale ancorché lecitamente esplicatasi, rappresenta talvolta una valvola di salvezza per adattare un sistema pressoché rigido alle sopravvenienze che, comportando la caducazione del contratto, costituirebbero un grave pregiudizio per la parte che le deve sopportare. Si pensi ad esempio ad un contratto di mutuo divenuto usurario in un momento successivo alla sua pattuizione. Ancorché la stessa sia stata lecita in quanto originariamente contenuta nei limiti del c.d. tasso soglia, per effetto del superamento dello stesso a causa di una riduzione sopravvenuta del limite oltre il quale gli interessi sono considerati usurari, diventando usuraria potrebbe essere colpita da nullità, con conseguente obbligo immediato di restituire l'intera somma data a mutuo.Se certo non può dirsi nuovo l'obbligo di rinegoziare, certamente una novità è rappresentata dai poteri di intervento giudiziali non solo cassatori bensì anche correttivi, i quali permettono di "correggere" la volontà delle parti al fine del permanere del vincolo contrattuale, e ciò in un senso non solo normativo bensì anche economico. Per altro verso si fa sempre più largo l'idea che gli obblighi di rinegoziazione delle parti possano essere, ove non spontaneamente adempiuti, ottenuti in via coercitiva attraverso l'operare dell'art. 2932 c.c., salvo valutare i problemi che al riguardo si porrebbero in termini di "compiutezza" del programma negoziale.Dopo avere evidenziato dunque l'evoluzione avutasi all'interno dell'ordinamento italiano, mediante uno sguardo anche comparatistico alla stessa problematica, si affronteranno due casi specifici: l'ipotesi della caparra confirmatoria, che in Italia non prevede espressamente un rimedio volto ad una sua riduzione, ove pattuita in misura eccessiva, analogamente a quanto invece si prevede per la penale, e successivamente si affronterà la problematica della così detta "usura sopravvenuta". Entrambe le fattispecie hanno trovato una soluzione grazie appunto all'operare dell'art. 2 Cost., che ha permesso il permanere in vita della pattuizione mediante un suo riequilibrio, non già ad opera della parte, bensì in ultima istanza ad opera del giudice ove la prima non vi provveda da sé.Il crescente potere giudiziale di incidere sul regolamento contrattuale, per effetto del citato principio costituzionale, se certo può incidere in termini di certezza del diritto e di autonomia contrattuale, talvolta rappresenta l'unico strumento di tutela per la parte debole del rapporto. --- This essay aims to underline the evolution of the judicial power of examination on the issue of contractual balance as a result of the international principles introduced in the Italian judicial system and of the social solidarity clause provided by article 2 of the Italian Constitution. The latter, as it is a mandatory and not merely a programmatic rule, has been having a shattering impact on the Italian system as it prescribes to the parties of a contract that has become unbalanced obligations that are atypical and not expressly provided by law.As we will analyze in regards of the power of the judge to reduce a disproportionate commitment deposit and on the topic of the obligation to renegotiate a loan that became usurious through the increasing variation of interests, the use in the courts of the solidarity clause, even if it completely dismantles the principle of legal certainty by affecting the contractual autonomy already legitimately performed by the parties, it represents a safety valve for re-adjusting a system that is rigid towards unexpected occurrences. Differently, this situation would lead to a voidable contract and consequently to jeopardize the party that has to bear these unexpected occurrences. For instance, we can consider as the case in point a loan contract that has afterwards become usurious. Whether the agreement was at first legitimate since originally contained in the legal interest rate limit, in case of a subsequent decreasing of this limit above which the interest are considered usurious, the original agreement, by exceeding it, would be nullified and the party would be forced to immediately return the entire amount of money loaned.Although the obligation to renegotiate is not news, the power of intervention granted to the judge, who is enabled not only to annul but also to adjust the terms of the contract, is for sure something new. This power allows the correction of the will of the parties in order to save the contractual obligation from both a legal and an economical point of view. From another perspective, the idea of applying article 2932 of the Civil Code in order to enforce the obligation to renegotiate in case the parties do not spontaneously comply, always taking in consideration any kind of issues could arise in terms of the completeness of the negotiation, has made its way into the Italian judicial system too. After underlining the evolution occurred in the Italian judicial system, two specific cases will be analyzed throughout a comparative perspective of the issue. First, the case of the commitment deposit: in Italy it is not expressly provided with a remedy that enables to decrease it in case the amount the parties agreed on, is disproportionate (as it happens instead with the penalty clause); secondly, the issue of the so-called "supervened usury". Both cases have found a solution through the application of the above-mentioned article 2 of the Italian Constitution: the agreement can survive throughout a new balance applied not by the party of the contract, but by the judge as last resort, in case the first do not provide for it.In conclusion, the increasing power of the judge to affect the contractual agreement, granted by the constitutional principle, although it weighs in terms of legal certainty, sometimes is the only instrument able to protect the weak party of the contractual relation
12 pages, 5 figures, 6 tables, supplemental material https://doi.org/10.25387/g3.12640691 ; The octocoral, Paramuricea clavata, is a habitat-forming anthozoan with a key ecological role in rocky benthic and biodiversity-rich communities in the Mediterranean and Eastern Atlantic. Shallow populations of P. clavata in the North-Western Mediterranean are severely affected by warming-induced mass mortality events (MMEs). These MMEs have differentially impacted individuals and populations of P. clavata (i.e., varied levels of tissue necrosis and mortality rates) over thousands of kilometers of coastal areas. The eco-evolutionary processes, including genetic factors, contributing to these differential responses remain to be characterized. Here, we sequenced a P. clavata individual with short and long read technologies, producing 169.98 Gb of Illumina paired-end and 3.55 Gb of Oxford Nanopore Technologies (ONT) reads. We obtained a de novo genome assembly accounting for 607 Mb in 64,145 scaffolds. The contig and scaffold N50s are 19.15 Kb and 23.92 Kb, respectively. Despite of the low contiguity of the assembly, its gene completeness is relatively high, including 75.8% complete and 9.4% fragmented genes out of the 978 metazoan genes contained in the metazoa_odb9 database. A total of 62,652 protein-coding genes have been annotated. This assembly is one of the few octocoral genomes currently available. This is undoubtedly a valuable resource for characterizing the genetic bases of the differential responses to thermal stress and for the identification of thermo-resistant individuals and populations. Overall, having the genome of P. clavata will facilitate studies of various aspects of its evolutionary ecology and elaboration of effective conservation plans such as active restoration to overcome the threats of global change ; We acknowledge the funding support of the European Union's Horizon 2020 research and innovation program under grant agreement No 689518 (MERCES) and the Strategic Funding UID/Multi/04423/2013 through national funds provided by FCT – Foundation for Science and Technology and European Regional Development Fund (ERDF), in the framework of the programme PT2020. JBL is funded by an assistant researcher contract framework of the RD Unit - UID/Multi/04423/2019 - Interdisciplinary Centre of Marine and Environmental Research – financed by the European Regional Development Fund (ERDF) through COMPETE2020 - Operational Program for Competitiveness and Internationalisation (POCI) and national funds through FCT/MCTES (PIDDAC). AA was partially supported by the FCT project PTDC/CTA-AMB/31774/2017 (POCI-01-0145-FEDER/031774/2017). DGG was supported by an FPU grant (FPU15/05457) from the Spanish Ministry of Education. We acknowledge support of the Spanish Ministry of Science and Innovation to the EMBL partnership, the Centro de Excelencia Severo Ochoa, the CERCA Programme / Generalitat de Catalunya, the Spanish Ministry of Science and Innovation through the Instituto de Salud Carlos III, the Generalitat de Catalunya through Departament de Salut and Departament d'Empresa i Coneixement, and the Co-financing by the Spanish Ministry of Science and Innovation with funds from the European Regional Development Fund (ERDF) corresponding to the 2014-2020 Smart Growth Operating Program. JBL and JG planned and granted the funding to start the project ; Peer reviewed
Layered LiNi0.4Mn0.4Co0.18Ti0.02O2 cathode powders were ball-milled for various lengths of time. The structural properties of the pristine and milled powders, which have different particle sizes were examined with X-ray diffraction, soft X-ray absorption spectroscopy, and transmission electron microscopy to determine the effect of milling on structure. Electrochemical testing in half-cells was also carried out and shows that milling plays an important role in the performance of these cathode materials; as milling time increases, there is a decrease in initial discharge capacity. The first cycle irreversible capacity also increases for milled samples, as does capacity loss upon cycling under some regimes. The electrochemical degradation is strongly correlated with damage to the lamellar structure of cathode particles induced by milling, and lithium carbonate formation. (c) The Author(s) 2019. Published by ECS. ; Office of Vehicle Technologies of the U.S. Department of Energy [DE-AC02-05CH11231]; National Natural Science Foundation of China [51101023]; Jiangsu Province Science and Technology Project [BY2016029-07]; United States Government ; This work was supported by the Assistant Secretary for Energy Efficiency and Renewable Energy, Office of Vehicle Technologies of the U.S. Department of Energy under Contract No. DE-AC02-05CH11231. The synchrotron X-ray characterization of this work was performed at the Stanford Synchrotron Radiation Lightsource (SSRL), a Directorate of SLAC National Accelerator Laboratory and an Office of Science User Facility operated for the U.S. Department of Energy Office of Science by Stanford University. TP is grateful for the financial support of the National Natural Science Foundation of China under grant No. 51101023. The research was partially funded by the Jiangsu Province Science and Technology Project (BY2016029-07). TP also thanks the China Scholarship Council and the Six Talent Peaks Project of Jiangsu, and the Priority Academic Program Development of Jiangsu Higher Education Institutions (PAPD). This author also acknowledges the contribution of Hua Guo from Rice University for help constructing Figure 6 and the contribution of Xiangyun Song from Lawrence Berkeley National Laboratory for the BET measurement.; This document was prepared as an account of work sponsored by the United States Government. While this document is believed to contain correct information, neither the United States Government nor any agency thereof, nor the Regents of the University of California, nor any of their employees, makes any warranty, express or implied, or assumes any legal responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by its trade name, trademark, manufacturer, or otherwise, does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof, or the Regents of the University of California. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof or the Regents of the University of California.
У статі розглянуті організація та методика аудиту готової продукції повинні будуватися відповідно до вимог чинного законодавства та політики бухгалтерського обліку суб'єкта господарювання.Організація аудиторської перевірки у суб'єктів аудиторської діяльності розпочинається з укладання договору на проведення аудиту, в якому визначається мета і завдання аудиторської перевірки. Відповідальні за аудиторську перевірку визначають організаційно - методологічні аспекти організації і методики проведення аудиторської перевірки для досягнення поставленої мети і виконання завдань.Для підтвердження і підвищення якості аудиту доцільно мати правильно сформовану методику визначення основних компонентів організаційно-методологічних аспектів аудиторських перевірок. Після укладання договору на проведення аудиту наступним етапом організації аудиторської перевірки є складання загального плану аудиту, який має довільну форму. При аудиті готової продукції доцільно використовувати вибірковий методичний прийом організації аудиту, що значно скорочує матеріальні та трудові затрати, хоча ризик не виявлення помилки зростає. Для зменшення ризику не виявлення проводять оцінку системи внутрішнього контролю обліку готової продукції, використовуючи тести внутрішнього контролю.Авторами розроблений тест оцінки системи внутрішнього контролю та обліку готової продукції За результатами оцінки системи внутрішнього контролю та обліку готової продукції, аудитор робить певні висновки про рівень довіри системі внутрішнього контролю і визначає обсяг аудиторської перевірки, складає програму аудиту готової продукції. Обирає спосіб організації аудиту: суцільний, вибірковий, аналітичний, комбінованийЗапропонована програма аудиту може бути використана у практичній діяльності суб'єктів аудиторської діяльності та суб'єктами внутрішнього контролю суб'єктів господарювання, тобто зовнішнім та внутрішнім аудитом. Переваги запропонованої програми: визначає загальну стратегію аудиту готової продукції, аудиторські процедури розміщенні у логічній послідовності, відповідають послідовності операцій, пов'язаних з рухом готової продукції, від оприбуткування готової продукції на склад до її відвантаження. Відповідно до запропонованої програми аудиту готової продукції пропонуємо зразки робочих документів на виконання аудиторських процедур.Запропоновані методичні підходи в проведені аудиту готової продукції дозволяють виявити помилки і порушення в організації бухгалтерського обліку готової продукції та висловити аудитором незалежну думку про повноту, достовірність відображення інформації про готову продукцію в регістрах бухгалтерського обліку та фінансовій звітності. ; The article deals with the organization and methodology for the audit of finished products to be constructed in accordance with the requirements of the current legislation and accounting policies of the entity.The organization of the audit of the subjects of audit activity begins with the conclusion of an audit contract, which defines the purpose and objectives of the audit. The responsible auditors determine the organizational and methodological aspects of the organization and methods of conducting an audit to achieve the goal and objectives.To confirm and improve the quality of the audit, it is advisable to have a well-established methodology for identifying the main components of the organizational and methodological aspects of the audit. After the conclusion of the audit contract, the next stage of the organization of the audit is the preparation of a general audit plan, which is arbitrary. When auditing finished products, it is expedient to use a selective methodological method for organizing an audit, which significantly reduces material and labor costs, although the risk of failure to detect an error increases. To reduce the risk of non-detection, they conduct an assessment of the system of internal control of the accounting of finished products using internal control tests.The authors developed a test for evaluating the system of internal control and accounting for finished products. Based on the results of the internal control and accounting system of finished products, the auditor makes certain conclusions about the level of trust of the internal control system and determines the scope of audit, prepares a program of audit of finished products. He chooses how to organize the audit: continuous, selective, analytical, combinedThe proposed audit program can be used in the practical activity of the subjects of audit activity and subjects of internal control of economic entities, that is, external and internal audit. Advantages of the proposed program: defines the general strategy of audit of finished products, audit procedures placed in a logical sequence, correspond to the sequence of operations related to the movement of finished products, from the posting of finished products to the warehouse before shipment. In accordance with the proposed program of audit of finished products, we offer samples of working documents for the implementation of audit procedures.The proposed methodological approaches to the audit of finished products can reveal errors and violations in the organization of the accounting of finished products and express the auditor's independent opinion about the completeness, reliability of displaying information about the finished products in the registers of accounting and financial reporting.
Correspondence issued by the Government Accountability Office with an abstract that begins "For several years, the Department of Defense (DOD) and Congress have encouraged the defense logistics support community to pursue partnerships with the private sector to combine the best commercial processes and practices with DOD's extensive maintenance capabilities. These public-private partnerships can combine the resources, risks, and rewards of public agencies and private companies and are intended to provide greater efficiency, better access to capital, and improved compliance with a range of government regulations. Although DOD has collected information on depot-level partnering arrangements for several years, DOD first issued a policy encouraging the use of public-private depot maintenance partnerships to improve the efficiency and viability of its depots in January 2002. DOD expects these improvements to depot operations to ultimately improve support for the warfighter. Public-private partnerships for depot-level maintenance are cooperative arrangements between a depot-level maintenance activity and one or more private sector entities to perform DOD or defense-related work, to utilize DOD depot facilities and equipment, or both. Pursuant to Section 2474 of Title 10, United States Code, the secretaries of the military departments (and the Secretary of Defense in the case of defense agencies) designated their depot-level maintenance activities (other than facilities approved for closure or major realignment under the Defense Base Closure and Realignment Act of 1990) as Centers of Industrial and Technical Excellence (CITE) in their core competencies. Section 2474 states that the secretary concerned may authorize and encourage the head of a CITE to enter into public-private partnerships comprising of government and private sector employees to perform work related to the CITE's core competencies. The statute also permits private industry to use underutilized or unutilized facilities and equipment at the CITEs. House Conference Report 110-477 accompanying H.R. 1585 directed DOD to submit a report to the House and Senate Armed Services Committees on the public-private partnerships at its CITEs that describes the following six reporting elements: (1) common approaches and procedures for DOD CITEs to use in the implementation of partnerships; (2) consistent cost methodologies and reimbursement guidance applicable to maintenance and repair workload performed by federal personnel participating in public-private partnerships; (3) implementation procedures for completing contract negotiation for partnerships within 12 months of initiating negotiations; (4) the secretary's use of commercial practices in partnerships to replace existing inventory and component management, technical publication data, document management, equipment maintenance, and calibration requirements; (5) delegation during a partnership of Class 2 design authority based on commercial practices to maintain the form, fit, and function of a weapons system platform, major end item, component of a major end item, or article; and (6) plans to expand core capabilities through the use of partnerships at DOD CITEs. To assess the completeness of DOD's report, we determined (1) whether DOD's report described each of the six reporting elements as directed by the conference report and (2) for the reporting elements that were described, whether DOD could have included additional information in its report that would have made it more useful to the committees and other interested parties."
