INTRODUCTION From a beginning of atomic shipbuilding (the 1956) in Russia built about 250 atomic submarines (NPS), 5 ships and 9 civil atomic vessels. In connection with expiry of the term of maintenance and conclusion of the contracts about limitation and cutting of offensive arms of Russia from the extremity of the 1980-th years acutely there was a problem of their utilization. Utilization of...

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One of the more fascinating phenomena in nature is animal mass migrations and in oceans and freshwaters, diel variations in depth distribution of zooplankton are a phenomenon that has intrigued scientists for more than a century. In our study, we show that zooplankton are able to assess the threat level of ultraviolet radiation and adjust their depth distribution to this level at a very fine tu...

OBJECTIVE To describe contemporary air dispersion modeling and health risk assessment methodologies applied to alumina refineries and to summarize recent results. METHODS Air dispersion models using emission source and meteorological data have been used to assess ground-level concentrations (GLCs) of refinery emissions. Short-term (1-hour and 24-hour average) GLCs and annual average GLCs have...

Many of the objections to implementing Risk Management and acting upon risk results hinge on the subjectivity of the risk assessment system. This subjectivity makes it difficult to make risk assessments justifiable, repeatable, and comparable over an entire project, program, or organization. One cannot easily justify assigning a 30% likelihood to a risk occurring when others with more, the same...

BACKGROUND The quantification of uncertainty and variability is a key component of quantitative risk analysis. Recent advances in Bayesian statistics make it ideal for integrating multiple sources of information, of different types and quality, and providing a realistic estimate of the combined uncertainty in the final risk estimates. METHODS We present two case studies related to foodborne m...

This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...

Atherosclerotic disease (stroke, acute coronary syndrome, chronic coronary artery disease, and peripheral artery disease) is the most important health problem facing the developed world. Recent advances in vascular biology have provided a better understanding of the roles of cellular adhesion and transendothelial infiltration, oxidation of low-density lipoprotein–cholesterol, macrophage and foa...

This paper provides the theoretical review of the fraud risk characteristics, systematization of the existing fraud knowledge and the causes of fraud occurrence. Moreover, it determines the roles and the responsibilities of managers and auditors in the fraud risk assessments. In addition, risk factors relating to the misstatements arising from fraudulent financial reporting have been examined. ...