The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
Most higher education alumni work in professional fields, making higher education responsible for the provision of high-quality professionalism throughout society. However, higher education does not yet fulfil its role as a provider of methodologies for the renewal of professionalism. In this lecture, Didi Griffioen outlines the characteristics of professionalism, asserting that current methodologies for the continuous renewal of different elements of professionalism are lacking. By positioning itself as provider of these methodologies, higher education can play a more relevant role in society while also contributing to its own professional renewal and innovativeness.
The methodology should be a uniform approach that also is flexible enough to accommodate all combinations that make up the different solutions in 6 OPs. For KPIs A and B this required the use of sub-KPIs to differentiate the effects of each (individual and combination of) implemented solutions and prevent double counting of results. This approach also helped to ensure that all 6 OPs use a common way and scope to calculate the various results. Consequently, this allowed the project to capture the results per OP and the total project in one ‘measurement results’ template. The template is used in both the individual OP reports and the ‘KPI Results: Baseline & Final results’ report where all results are accumulated; each instance providing a clear overview of what is achieved. This report outlines the details of the methodology used and applied. It is not just meant to provide a clarification of the results of the project, but is also meant to allow others who are embarking on adopting similar solutions for the purpose of CO2 reduction, becoming more energy autonomous or avoid grid stress or investments to learn about and possibly use the same methodology.
CRISPR/Cas genome engineering unleashed a scientific revolution, but entails socio-ethical dilemmas as genetic changes might affect evolution and objections exist against genetically modified organisms. CRISPR-mediated epigenetic editing offers an alternative to reprogram gene functioning long-term, without changing the genetic sequence. Although preclinical studies indicate effective gene expression modulation, long-term effects are unpredictable. This limited understanding of epigenetics and transcription dynamics hampers straightforward applications and prevents full exploitation of epigenetic editing in biotechnological and health/medical applications.Epi-Guide-Edit will analyse existing and newly-generated screening data to predict long-term responsiveness to epigenetic editing (cancer cells, plant protoplasts). Robust rules to achieve long-term epigenetic reprogramming will be distilled based on i) responsiveness to various epigenetic effector domains targeting selected genes, ii) (epi)genetic/chromatin composition before/after editing, and iii) transcription dynamics. Sustained reprogramming will be examined in complex systems (2/3D fibroblast/immune/cancer co-cultures; tomato plants), providing insights for improving tumor/immune responses, skin care or crop breeding. The iterative optimisations of Epi-Guide-Edit rules to non-genetically reprogram eventually any gene of interest will enable exploitation of gene regulation in diverse biological models addressing major societal challenges.The optimally balanced consortium of (applied) universities, ethical and industrial experts facilitates timely socioeconomic impact. Specifically, the developed knowledge/tools will be shared with a wide-spectrum of students/teachers ensuring training of next-generation professionals. Epi-Guide-Edit will thus result in widely applicable effective epigenetic editing tools, whilst training next-generation scientists, and guiding public acceptance.
In the last decade, the concept on interactions between humans, animals and their environment has drastically changed, endorsed by the One Health approach that recognizes that health of humans and animals are inextricably linked. Consideration of welfare of livestock has increased accordingly and with it, attention into the possibilities to improve livestock health via natural, more balanced nutrition is expanding. Central to effects of healthy nutrition is an optimal gastrointestinal condition which entails a well-balanced functional local immune system leading to a resilient state of well-being. This project proposal, GITools, aims to establish a toolbox of in vitro assays to screen new feed ingredients for beneficial effects on gastrointestinal health and animal well-being. GITools will focus on pig and chicken as important livestock species present in high quantities and living in close proximity to humans. GITools builds on intestinal models (intestinal cell lines and stem cell-derived organoids), biomarker analysis, and in vitro enzymatic and microbial digestion models of feed constituents. The concept of GITools originated from various individual contacts and projects with industry partners that produce animal feed (additives) or veterinary medicines. Within these companies, an urgent need exists for straightforward, well-characterized and standardized in vitro methods that provide results translatable to the in vivo situation. This to replace testing of new feed concepts in live animal. We will examine in vitro methods for their applicability with feed ingredients selected based on the availability of data from (previous) in vivo studies. These model compounds will include long and short chain fatty acids, oligosaccharides and herbal-derived components. GITools will deliver insights on the role of intestinal processes (e.g. dietary hormone production, growth of epithelial cells, barrier function and innate immune responses) in health and well-being of livestock animals and improve the efficiency of testing new feed products.
Nature areas in North-West Europe (NWE) face an increasing number of visitors (intensified by COVID-19) resulting in an increased pressure on nature, negative environmental impacts, higher management costs, and nuisance for local residents and visitors. The high share of car use exaggerates these impacts, including peak pressures. Furthermore, the almost exclusive access by car excludes disadvantaged people, specifically those without access to a car. At the same time, the urbanised character of NWE, its dense public transport network, well-developed tourism & recreation sector, and presence of shared mobility providers offers ample opportunities for more sustainable tourism. Thus, MONA will stimulate sustainable tourism in and around nature areas in NWE which benefits nature, the environment, visitors, and the local economy. MONA will do so by encouraging a modal shift through facilitating sustainable transport modes, providing inclusive routing to and within nature areas, and nudging visitors and stakeholders towards more sustainable behaviour. These are the key solutions to manage visitor flows, reduce negative impacts, and stimulate inclusive access. 8 nature areas and 3 knowledge & dissemination partners work together to:> Assess the impact of visitors & mobility on nature areas and develop strategies to reduce this impact>Jointly pilot solutions on the modal shift, routing and nudging > Provide capacity building for stakeholders across NWENature areas, destination marketing organisations, tourism & mobility service providers, local and regional authorities and (potential) visitors of nature areas all benefit from the strategies and solutions for, and revenues of, sustainable tourism. MONA develops and promotes a mindset around sustainable tourism which is balanced, inclusive, and socially and environmentally sustainable. This is made possible by the projects’ multidisciplinary approach, for which the transnational partnership and expertise is essential.