THE FUTURE AUDIT OF INTERNET CASINOS (RSA): ANALYSIS CRUCIAL TO MITIGATING SIGNIFICANT RISK TO THE AUDITOR

Published ArticleThis paper synthesises, as its primary aim, through an integrative literature review, a new perspective on two major implications of the proposed legalisation of internet casinos in South Africa, which is: the effect on the auditor's business risk as well as the effect on audit risk. As its secondary aim the paper argues that legalisation of internet casinos in South Africa is imminent and that relative to other business, heavy reliance will be placed on the external auditor to ensure the internet casinos' compliance with various laws. The relevance and application of an integrative literature review is motivated. International perspectives are applied to the South African context. The paper demonstrates the relationship between the concepts of the auditor's business risk and audit risk by establishing that the auditor's business risk flows from possible accountability that may stem from significant audit risk that is not addressed during the audit engagement. The paper argues that the operational context of an internet casino in South Africa will be relatively unique and that three interrelating factors will create significant audit risk. The three significant factors are shown to be going concern, regulatory and information technology impacts. Failure by the auditor to recognise and respond appropriately to this audit risk may lead to serious consequences for the practitioner which may include regulatory intervention, reputational based losses or litigation. The impact of the International Standards on Auditing in this context is explored throughout and it is concluded that adherence to these standards will sufficiently mitigate significant audit risk as well as the auditor's business risk

A chemokine gene expression signature derived from meta-analysis predicts the pathogenicity of viral respiratory infections

<p>Abstract</p> <p>Background</p> <p>During respiratory viral infections host injury occurs due in part to inappropriate host responses. In this study we sought to uncover the host transcriptional responses underlying differences between high- and low-pathogenic infections.</p> <p>Results</p> <p>From a compendium of 12 studies that included responses to influenza A subtype H5N1, reconstructed 1918 influenza A virus, and SARS coronavirus, we used meta-analysis to derive multiple gene expression signatures. We compared these signatures by their capacity to segregate biological conditions by pathogenicity and predict pathogenicity in a test data set. The highest-performing signature was expressed as a continuum in low-, medium-, and high-pathogenicity samples, suggesting a direct, analog relationship between expression and pathogenicity. This signature comprised 57 genes including a subnetwork of chemokines, implicating dysregulated cell recruitment in injury.</p> <p>Conclusions</p> <p>Highly pathogenic viruses elicit expression of many of the same key genes as lower pathogenic viruses but to a higher degree. This increased degree of expression may result in the uncontrolled co-localization of inflammatory cell types and lead to irreversible host damage.</p

ASB2 is an Elongin BC-interacting protein that can assemble with Cullin 5 and Rbx1 to reconstitute an E3 ubiquitin ligase complex.

International audience; The ankyrin repeat-containing protein with a suppressor of cytokine signaling box-2 (ASB2) gene was identified as a retinoic acid-response gene and a target of the promyelocytic leukemia-retinoic acid receptor-alpha oncogenic protein characteristic of acute promyelocytic leukemia. Expression of ASB2 in myeloid leukemia cells inhibits growth and promotes commitment, recapitulating an early step known to be critical for differentiation. Here we show that ASB2, by interacting with the Elongin BC complex, can assemble with Cullin5.Rbx1 to form an E3 ubiquitin ligase complex that stimulates polyubiquitination by the E2 ubiquitin-conjugating enzyme Ubc5. This is a first indication that a member of the ASB protein family, ASB2, is a subunit of an ECS (Elongin C-Cullin-SOCS box)-type E3 ubiquitin ligase complex. Altogether, our results strongly suggest that ASB2 targets specific proteins to destruction by the proteasome in leukemia cells that have been induced to differentiate

Aggressive low grade middle ear adenocarcinoma with multiple recurrences: a case report

<p>Abstract</p> <p>Background</p> <p>Primary tumours of the middle ear are much less commonly encountered in clinical practice than non neoplastic lesions. Middle ear adenocarcinoma is a very rare, locally invasive neoplasm assumed to arise from the middle ear mucosa. Because the natural course and clinical behavior of this neoplasm are far from established, the sporadic reports of such cases continue to provide basis for better understanding.</p> <p>Case description</p> <p>A case of low grade adenocarcinoma of the middle ear is described in details with regard to its clinical presentation, radiological findings, histopathological, immunohistochemical and ultrastructural findings. The tumour recurred four times.</p

Jet Energy Density in Hadron-Hadron Collisions at High Energies

The average particle multiplicity density dN/deta is the dynamical quantity which reflects some regularities of particle production in low-pT range. The quantity is an important ingredient of z-scaling. Experimental results on charged particle density are available for pp, pA and AA collisions while experimental properties of the jet density are still an open question. The goal of this work is to find the variable which will reflect the main features of the jet production in low transverse energy range and play the role of the scale factor for the scaling function psi(z) and variable z in data z-presentation. The appropriate candidate is the variable we called "scaled jet energy density". Scaled jet energy density is the probability to have a jet with defined ET in defined xT and pseudorapidity regions. The PYTHIA6.2 Monte Carlo generator is used for calculation of scaled jet energy density in proton-proton collisions over a high energy range (sqrt s = 200-14000 GeV) and at eta = 0. The properties of the new variable are discussed and sensitivity to "physical scenarios" applied in the standard Monte Carlo generator is noted. The results of scaled jet energy density at LHC energies are presented and compared with predictions based on z-scaling.Comment: 11 pages, LaTeX, 8 figures, Presented at the XVII International Baldin Seminar on High Energy Physics Problems "Relativistic Nuclear Physics & Quantum Chromodynamics", Dubna, Russia, September 27 - October 2, 200

Studies of multiplicity in relativistic heavy-ion collisions

In this talk I'll review the present status of charged particle multiplicity measurements from heavy-ion collisions. The characteristic features of multiplicity distributions obtained in Au+Au collisions will be discussed in terms of collision centrality and energy and compared to those of p+p collisions. Multiplicity measurements of d+Au collisions at 200 GeV nucleon-nucleon center-of-mass energy will also be discussed. The results will be compared to various theoretical models and simple scaling properties of the data will be identified.Comment: "Focus on Multiplicity" Internationsl Workshop on Particle Multiplicity in Relativistic Heavy Ion Collisions, Bari, Italy, June 17-19, 2003, 16 pages, 15 figure

Beef cows and calves, 1979: a summary of research

Response of fall-born calves to monensin on orchardgrass / alfalfa or tall fescue / alfalfa pastures / F. M. Byers, C. F. Parker, and R. W. Van Keuren -- Effects of forage system and breed type on the performance of fall calving cows / C. F. Parker and R. W. Van Keuren -- Forage management for beef production / R. W. Van Keuren, C. F. Parker, and E. W. Klosterman -- Breeding and management systems to optimize beef breeding herd productivity / E. W. Klosterman, R. W. Van Keuren, C. F. Parker, and F. M. Byers -- Voluntary feed intake of mature cows as related to breed type, condition, and forage quality / E. W. Klosterman, F. M. Byers, and C. F. Parker -- Weight and condition changes of pregnant beef cows wintered on corn stover stacks / G. R. Wilson, J. G. Gordon, J. H. Cline, K. M. Irvin, and E. W. Klosterman -- Estrus synchronization of beef cows and heifers with prostaglandin F2a under field conditions / G. R. Wilson, T. L. Benecke, K. M. Irvin, T. M. Ludwick, C. E. Marshall, and R. A. Wallac

Multiplicity Studies and Effective Energy in ALICE at the LHC

In this work we explore the possibility to perform ``effective energy'' studies in very high energy collisions at the CERN Large Hadron Collider (LHC). In particular, we focus on the possibility to measure in $pp$ collisions the average charged multiplicity as a function of the effective energy with the ALICE experiment, using its capability to measure the energy of the leading baryons with the Zero Degree Calorimeters. Analyses of this kind have been done at lower centre--of--mass energies and have shown that, once the appropriate kinematic variables are chosen, particle production is characterized by universal properties: no matter the nature of the interacting particles, the final states have identical features. Assuming that this universality picture can be extended to {\it ion--ion} collisions, as suggested by recent results from RHIC experiments, a novel approach based on the scaling hypothesis for limiting fragmentation has been used to derive the expected charged event multiplicity in $AA$ interactions at LHC. This leads to scenarios where the multiplicity is significantly lower compared to most of the predictions from the models currently used to describe high energy $AA$ collisions. A mean charged multiplicity of about 1000-2000 per rapidity unit (at $\eta \sim 0$) is expected for the most central $Pb-Pb$ collisions at $\sqrt{s_{NN}} = 5.5 TeV$.Comment: 12 pages, 19 figures. In memory of A. Smirnitski