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Key international and Australasian bodies have reported research suggesting the accounting profession is one of the most vulnerable to disruption through automation and changed business models. But research discussed in this paper confirms that while component parts of an accounting 'job' will be replaced by technology, the capabilities required to perform remaining accounting and finance activities would not only endure, they would spread across many non-accounting roles. This report presents the findings from the final stage of a validation process that was conducted by Chartered Accountants Australia and New Zealand (CA ANZ) across Australia and New Zealand. The report confirms 24 capabilities, including six considered essential requirements for every professional seeking to work in accounting, finance, and related work roles. The findings provide evidence that these capabilities, in contrast to recent reports suggesting employment opportunities for accounting graduates are in decline, can create opportunities for sustainable careers. The validation project and survey results provide unexpected insight into the capabilities of different age groups and professionals at different career stages that are considered important. The research outlined in this paper will not only inform continuing professional education for members but also help refine the design of post-graduate curriculum and continuing professional development.

We present a comprehensive analysis of the X-ray spectral properties of 198 newly identified active galactic nuclei (AGNs), leveraging archival data from the Chandra X-ray Observatory. All these AGNs exhibit a power-law spectral signature spanning a broad energy range of |$0.5{\!-\!}7.0$| keV, characterized by the photon index (⁠|$\Gamma$|⁠) values ranging from |$0.3^{+0.16}_{-0.14}$| to |$2.54^{+0.14}_{-0.13}$|⁠. Particularly, 76 of these AGNs display discernible levels of intrinsic absorption, after considering the Galactic absorption. The column densities associated with this local absorption (⁠|$n_{\rm H}^{\rm local}$|⁠) are within a range of |${\sim} 10^{19}{\!-\!}10^{22}\ {\rm cm^{-2}}$|⁠. We study the cosmological evolution of AGNs using the variation of |$n_{\rm H}^{\rm local}$| and |$\Gamma$| with their estimated redshift. The intrinsic spectral signature did not reveal any significant cosmological evolution; however, a deficit of hard sources at high redshift is possibly intrinsic. Our sample covers several orders of broad-band intrinsic luminosity (⁠|$L_{\rm B}^{\rm intr}$|⁠) ranging from |$4.59^{+0.41}_{-0.41} \times 10^{42}$| to |$2.4^{+0.12}_{-0.12} \times 10^{46}\, {\rm erg~s}^{-1}$| with peak at 1.84 redshift. We also investigate the hardness–luminosity diagram to further probe the AGNs. We conduct a sanity check by applying our findings to known AGNs, and the results are consistent with our observations. [ABSTRACT FROM AUTHOR]

Agricultural soils have the potential to store C (carbon), thereby improving soil health, and contributing to climate change mitigation. However, the capacity of a soil to hoard C may be limited. We tested the C saturation behavior of agricultural soils belonging to predominant soil orders (Inceptisols, Entisols, Alfisols, Aridisols and Vertisols) in Indian Subcontinent. A mesocosm experiment in open environmental conditions was conducted with six rate of farmyard manure (FYM) addition (0, 2.5, 5.0, 10.0, 20.0 and 40 Mg ha−1) for three and half years and total carbon (TC) was analyzed. Addition of more than 10 Mg FYM ha−1 enhanced TC content of soil with the period of experimentation irrespective of soil orders. Application of C input of the agriculturally recommended addition of FYM in India at 5.0 Mg ha−1 maintained the soil TC content. Without addition of any C input, sometimes there was depletion in native carbon. With higher levels of C additions, all the soils did not show any evidence of C saturation, thereby suggesting their higher potential to additional C storage. Indian agricultural soils could contribute significantly toward achieving the target of "4 per 1000" initiative of the United Nations. Higher organic carbon in soils would make agroecosystems more resilient toward extreme climate events and sustain crops productivity thereby could help to meet the food demand of the ever-increasing population of the country in the years to come. [ABSTRACT FROM AUTHOR]

Introduction: Despite their adverse environmental effects, modern agriculture relies heavily on agrochemicals to manage diseases and pests and enhance plant growth and productivity. Some of these functions could instead be fulfilled by endophytes from the plant microbiota, which have diverse activities beneficial for plant growth and health. Methods: We therefore used a microbiome-guided top-down approach to select ten bacterial strains from different taxa in the core microbiome of tomato plants in the production chain for evaluation as potential bioinoculants. High-quality genomes for each strain were obtained using Oxford Nanopore long-read and Illumina short-read sequencing, enabling the dissection of their genetic makeup to identify phyto-beneficial traits. Results: Bacterial strains included both taxa commonly used as biofertilizers and biocontrol agents (i.e. Pseudomonas and Bacillus) as well as the less studied genera Leclercia, Chryseobacterium, Glutamicibacter, and Paenarthorbacter. When inoculated in the tomato rhizosphere, these strains promoted plant growth and reduced the severity of Fusarium Crown and Root Rot and Bacterial Spot infections. Genome analysis yielded a comprehensive inventory of genes from each strain related to processes including colonization, biofertilization, phytohormones, and plant signaling. Traits directly relevant to fertilization including phosphate solubilization and acquisition of nitrogen and iron were also identified. Moreover, the strains carried several functional genes putatively involved in abiotic stress alleviation and biotic stress management, traits that indirectly foster plant health and growth. Discussion: This study employs a top-down approach to identify new plant growth-promoting rhizobacteria (PGPRs), offering an alternative to the conventional bottom-up strategy. This method goes beyond the traditional screening of the strains and thus can expand the range of potential bioinoculants available for market application, paving the way to the use of new still underexplored genera. [ABSTRACT FROM AUTHOR]

Recent research has provided a strong foundation to believe that future seafarers are expected to possess a traditional seafaring licence as a prerequisite for obtaining a licence to operate ‘smart’ ships [Maritime Autonomous Surface Ships (MASS)]. Since the standards of competence for a traditional seafaring licence are dictated by the Standards of Training, Certification, and Watchkeeping (STCW) Code, it may be implied that the Code may have to reinvent itself to include skills and competencies which will be relevant for the seafaring workforce of the future to take on expected roles and responsibilities. The question, thus arises, should the STCW Code continue in its current form in laying down the standards of competence, or should it draw lessons from skills and competency frameworks (used for the workforce of other industries) to outline defined set of behaviours deeply valued by the maritime industry? This question drove a systematic literature review, based on which, this paper presents findings to answer if past research had investigated the feasibility of the STCW Code to be translated into a skills and competency framework. This study also delved deeper into the essential characteristics of the frameworks which need to be imbibed (or which already exist) in the Code to continue allowing it to be relevant. [ABSTRACT FROM AUTHOR]

Future seafarers are expected to work on autonomous ships, the systems and operations of which are increasingly being influenced by advancements in technologies and digital services. This implies that the skills and competencies outlined for current seafarers by the Standards of Training, Certification, and Watchkeeping (STCW) Code (last revised in 2011) to operate nonautonomous ships, may need to be supplemented with new skills and competencies based on the threat of becoming redundant in the near future. Although there has been active research in the area of identifying new skills and competencies for future seafarers, there is a dearth of research in the design and development of a framework to accommodate them. In this paper, findings from a systematic literature review have been presented to identify the challenges and implications in the design and implementation of a suitable skills and competency framework in the context of the seafaring industry. The challenges (and suggested solutions) are drawn from the review of literature in the area of skills and competency frameworks built for other industries' workforces. The findings are useful in building a regimented structure for the training of future seafarers while meeting the needs of the employers and regulatory bodies. [ABSTRACT FROM AUTHOR]

Semiconducting covalent organic frameworks (COFs) are emerging materials for the photocatalytic hydrogen (H2) evolution, owing to their porous periodic network of π-conjugated scaffolds with tuneable band gap and optoelectronic properties. The optoelectronic properties, for example, band gap, band position and charge carrier mobility of the COF photocatalyst, play a pivotal role in their activity in photocatalytic conversions. However, it is challenging to control the band gap and band position of COFs simultaneously. In the present manuscript, we investigate the photocatalytic performance of low band gap semiconducting COFs constructed from anthracene containing π-conjugated building blocks linked with different hydroxy functionalized 1,3,5-triformylbenzene. Along with crystalline and porous COF powders, thin COF films were synthesized successfully. Such thin COF films offer several advantages in photocatalytic applications owing to their low light scattering, scalability and reusability. It is furthermore shown that the number of hydroxy groups on the 1,3,5-triformylbenzene linker largely influences the properties of the final COFs. The COF prepared from the linker with two hydroxy groups exhibits the lowest band gap of 1.8 eV and efficient exciton migration due to the formation of J-type aggregates resulting in the maximum hydrogen evolution rate (8.4 ± 0.5 mmol g−1 h−1) in the powder state. On the other hand, for COF films a steady increase in hydrogen evolution rate is observed with increasing hydroxy-functionalization and reaches a maximum for three hydroxy groups (1.6 ± 0.2 mmol m−2 h−1) due to the enhanced charge carrier mobility. [ABSTRACT FROM AUTHOR]

We present a comprehensive analysis of TESS high-quality light curves from sectors 43 and 44 of a few samples of young (∼2–3 Myr) brown dwarfs in the Taurus molecular cloud. They are well characterized and bona fide members of Taurus. We aim to search for the fast rotations of brown dwarfs and to picturize their dynamic atmosphere and surface features. Out of 11 young BDs, we found that 72% are periodic, in the period range of 1–7 days; among them, three BDs have periods <1.5 day and the period of one object is estimated for the first time. The sinusoidal periodic variations are related to a large spot or group of small spots corotating with the objects. Interestingly, we have detected four flare events in three young BDs, with one object, MHO 4, showing two flares in two different sectors. From the flared light curves, we have estimated the total bolometric flared energy in a range of 1035–1036 erg, which is close to the superflare energy range (≥1034 erg). To produce such kinds of superflare events, we have calculated the required magnetic field strength, which comes out at the order of a few kilogauss. Such superflares have a strong effect on the habitability of planets around M dwarfs. [ABSTRACT FROM AUTHOR]

The use of biocontrol agents with plant growth-promoting activity has emerged as an approach to support sustainable agriculture. During our field evaluation of potato plants treated with biocontrol rhizobacteria, four bacteria were associated with increased plant height. Using two important solanaceous crop plants, tomato and potato, we carried out a comparative analysis of the growthpromoting activity of the four bacterial strains: Pseudomonas fluorescens SLU99, Serratia plymuthica S412, S. rubidaea AV10, and S. rubidaea EV23. Greenhouse and in vitro experiments showed that P. fluorescens SLU99 promoted plant height, biomass accumulation, and yield of potato and tomato plants, while EV23 promoted growth in potato but not in tomato plants. SLU99 induced the expression of plant hormone-related genes in potato and tomato, especially those involved in maintaining homeostasis of auxin, cytokinin, gibberellic acid and ethylene. Our results reveal potential mechanisms underlying the growth promotion and biocontrol effects of these rhizobacteria and suggest which strains may be best deployed for sustainably improving crop yield. [ABSTRACT FROM AUTHOR]

Objectives: The present investigation aimed at examining if post-cancer treatment with a potentized homeopathic drug, Condurango 30C, which is generally used to treat oesophageal cancer, could also show an ameliorating effect through apoptosis induction on lung cancer induced by benzo[a]pyrene (BaP) in white rats (Rattus norvegicus). Methods: Lung cancer was induced after four months by chronic feeding of BaP to rats through gavage at a dose of 50 mg/kg body weight for one month. After four months, the lung-cancer-bearing rats were treated with Condurango 30C for the next one (5th), two (5th-6th) and three (5th-7th) months, respectively, and were sacrificed at the corresponding time- points. The ameliorating effect, if any, after Condurango 30C treatment for the various periods was evaluated by using protocols such as histology, scanning electron microscopy (SEM), annexinV-FITC/PI assay, flow cytometry of the apoptosis marker, DNA fragmentation, reverse transcriptase-polymerase chain reaction (RT-PCR), immunohistochemistry, and western blot analyses of lung tissue samples. Results: Striking recovery of lung tissue to a near normal status was noticed after post-cancerous drug treatment, as evidenced by SEM and histology, especially after one and two months of drug treatment. Data from the annexinV-FITC/PI and DNA fragmentation assays revealed that Condurango 30C could induce apoptosis in cancer cells after post-cancer treatment. A critical analysis of signalling cascade, evidenced through a RT-PCR study, demonstrated up-regulation and down-regulation of different pro- and anti-apoptotic genes, respectively, related to a caspase-3-mediated apoptotic pathway, which was especially discernible after one-month and two- month drug treatments. Correspondingly, Western blot and immunohistochemistry studies confirmed the ameliorative potential of Condurango 30C by its ability to down-regulate the elevated epidermal growth factor receptor (EGFR) expression, a hallmark of lung cancer. Conclusion: The overall result validated a positive effect of Condurango 30C in ameliorating lung cancer through caspase-3-mediated apoptosis induction and EGFR down-regulation.

Simple Summary: The microevolutionary dynamics of soil bacteria under microclimatic differences are largely unexplored in contrast to our improving knowledge of their vast diversity. In this study, we performed a comparative metagenomic analysis of two sharply divergent rocks and soil types at the Evolution Plateau (EP) in eastern Upper Galilee, Israel. We have identified the significant differences in bacterial taxonomic diversity, functions, and patterns of RNA-based gene regulation between the bacteria from two different soil types. Furthermore, we have identified several species with a significant genetic divergence of the same species between the two soil types, highlighting the soil bacteria's incipient sympatric speciation. Soil bacteria respond rapidly to changes in new environmental conditions. For adaptation to the new environment, they could mutate their genome, which impacts the alternation of the functional and regulatory landscape. Sometimes, these genetic and ecological changes may drive the bacterial evolution and sympatric speciation. Although sympatric speciation has been controversial since Darwin suggested it in 1859, there are several strong theoretical or empirical evidences to support it. Sympatric speciation associated with soil bacteria remains largely unexplored. Here, we provide potential evidence of sympatric speciation of soil bacteria by comparison of metagenomics from two sharply contrasting abutting divergence rock and soil types (Senonian chalk and its rendzina soil, and abutting Pleistocene basalt rock and basalt soil). We identified several bacterial species with significant genetic differences in the same species between the two soil types and ecologies. We show that the bacterial community composition has significantly diverged between the two soils; correspondingly, their functions were differentiated in order to adapt to the local ecological stresses. The ecologies, such as water availability and pH value, shaped the adaptation and speciation of soil bacteria revealed by the clear-cut genetic divergence. Furthermore, by a novel analysis scheme of riboswitches, we highlight significant differences in structured non-coding RNAs between the soil bacteria from two divergence soil types, which could be an important driver for functional adaptation. Our study provides new insight into the evolutionary divergence and incipient sympatric speciation of soil bacteria under microclimatic ecological differences. [ABSTRACT FROM AUTHOR]

The preparation of a new class of electron deficient organic compounds is of great interest for the development of high‐performance n‐type organic semiconductors. Herein, the facile synthetic protocol for the isolation of the first examples of truxenone triimide (TTI) is reported. The electrochemical analysis of the resulting TTIs confirms that the multi‐imidization helps in lowering the LUMO energy level, tailoring prerequisite optoelectronic and/or semiconducting properties. Their microscopic charge carrier transport properties and dynamics are screened by flash‐photolysis time‐resolved microwave conductivity measurements. Compound 2D exhibited an electron mobility of 0.27 cm2 V−1 s−1 under ambient conditions. [ABSTRACT FROM AUTHOR]