Search results for "Key"
showing 10 items of 1962 documents
Human capital and life satisfaction among circular migrants: an analysis of extended mobility in Europe
2019
This article extends understandings of circular migration among young migrants (aged 16–35) by focusing on the two key concepts of human capital and life satisfaction. Drawing on a large-scale quan...
Notes on the genus Polycoccum (Ascomycota, Dacampiaceae) in Spain, with a key to the species
2003
AbstractComments on and a key to the 13 Polycoccum species known in Spain are presented, including synopses of their world distributions. Amongst these is P. rubellianae sp. nov., a lichenicolous fungus growing on thalli of Caloplaca rubelliana in eastern Spain (Valencia). It has relatively small ascomata, the lower part pale brown, and also small ascospores which are coarsely verrucose and have a thick gelatinous sheath when young. The new species is associated with a Phoma-like anamorph. The identity and systematic position of P. opulentum requires further study as the name has been applied to different species, and the occurrence of P. marmoratum in Spain is in need of confirmation. The …
Four Remarkable Additions to the Biodiversity of Chinese Mosses
2022
Four species of moss genus Schistidium are reported for the first time from China. All of them have been found in the Xinjiang Uyghur Autonomous Region. Ecological and distributional details of the newly recorded species are provided and their local distribution is mapped. Photographs of the species are attached. Checklist of Schistidium species and identifying key are added. Considering the present records, Schistidium consists of 15 species in China.
A noodle, hockey stick, and spaghetti plate: a perspective on high‐resolution paleoclimatology
2010
The high-resolution reconstruction of hemispheric-scale temperature variation over the past-millennium benchmarks recent warming against more naturally driven climate episodes, such as the Little Ice Age and the Medieval Warm Period, thereby allowing assessment of the relative efficacies of natural and anthropogenic forcing factors. Icons of past temperature variability, as featured in the Intergovernmental Panel on Climate Change (IPCC) reports over nearly two decades, have changed from a schematic sketch in 1990, to a seemingly well-solved story in 2001, to more explicit recognition of significant uncertainties in 2007. In this article, we detail the beginning of the movement to reconstru…
A reliable CSMA protocol for high performance broadcast communications in a WSN
2014
Wireless Sensor Networks have been identified as a promising technology to efficiently perform distributed monitoring, tracking and control tasks. In order to accomplish them, since fast decisions are generally required, high values of throughput must be obtained. Additionally, a high packet reception rate is important to avoid wasting energy due to unsuccessful transmissions. These communication requirements are more easily satisfied by exploiting the broadcast nature of the wireless medium, which allows several simultaneous receptions through a unique node transmission. We propose a Medium Access Control protocol that ensures, simultaneously, high values of throughput and a high packet re…
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
2019
Abstract This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also…
Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?
2019
La modificación del contenido del informe de auditoria responde a la aplicación de la exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 “Cuestiones clave de auditoria” (CCA) (ICAC, 2016). Como novedad se exige al auditor que, atendiendo a su juicio profesional, muestre en el informe los riesgos más significativos de la auditoría de la empresa y las respuestas a esos riesgos. Debido a que dentro del entorno europeo, el Reino Unido ya viene informando de dichos riesgos desde 2013 y que en España todavía no disponemos de los mismos, hemos planteado esta investigación. El objetivo es pronosticar el nivel de CCA que previsiblemente nos encontraremos en España…
Redescription of the forgotten New Caledonian weevil genus
2018
Abstract Callistomorphus is one of the “forgotten” genera of the tribe Eugnomini inhabiting rain forest in New Caledonia. In this paper, the genus Callistomorphus and the type species C.farinosus are redescribed. Eight new species, Callistomorphusfundatussp. n., C.gibbussp. n., C.malleussp. n., C.minimussp. n., C.rutaisp. n., C.szoltysisp. n., C.torosussp. n. and C.turbidussp. n., are described, originating from the main island of New Caledonia. Illustrations and SEM photographs of the external morphology and the male and female terminalia are provided, as well as dorsal habitus colour photographs of the adults, a key to the species, a distribution map, and a discussion of the systematic po…
Privacy enhanced mutual authentication in LTE
2013
In this paper we propose a way to enhance the identity privacy in LTE/LTE-Advanced systems. This is achieved while minimizing the impact on the existing E-UTRAN system. This is important since proposals to modify a widely deployed infrastructure must be cost effective, both in terms of design changes and in terms of deployment cost. In our proposal, the user equipment (UE) identifies itself with a dummy identity, consisting only of the mobile nation code and the mobile network code. We use the existing signalling mechanisms in a novel way to request a special encrypted identity information element. This element is protected using identity-based encryption (IBE), with the home network (HPLMN…
Analysis and Optimization Technique of Secure Smart Grid Communication Network for Sustainable Development
2019
The smart network includes many sub-frameworks, for example, the Home Area Network (HAN), which are at risk and prone to be attacked remotely. A smart grid communication is meant to design a mutual authentication scheme and a key management protocol. This study is aimed with an efficient arrangement for HAN that analyzes a framework set-up for HAN. In this paper, we have analyzed three cases: First, we show the normal execution then execution along with attackers. Using mutual authentication, we overcome attacks. It has introduced a number of routing schemes for grid networks in recent years, and they provide different level of privacy protection at different cost. First, an unspecified key…