REA Model - Analysis And Development Of An Inter-Enterprise Accounting Information System In The Global Environment

The motivation of this study is to provide students with insight into REA and UML used in developing and implementing an inter-enterprise accounting information system in the global environment. This study focuses on preparing an overview and detailed activity diagrams, workflow table model and REA (Resource, Event, Agent) model. The analysis of the business process is also prepared. This study is to analyze the activities of business processes and their relationship to costs and to times. The findings in this research provide a descriptive analysis and Pearson chi-square test. The results indicate that the more steps and the more complex the events, there is neither more nor less time spent and that this is also true of costs. A limitation of this study is that it focuses only on the expenditure cycle and the sample size of data is too small. Future research should be aimed at the revenue cycle

Some (bacilli) like it hot: Genomics of Geobacillus species

Copyright © 2014 The Author. Microbial Biotechnology published by John Wiley & Sons Ltd and Society for Applied Microbiology.What are Geobacillus?BBSR

Multistimuli Response Micro- and Nanolayers of a Coordination Polymer Based on Cu2I2 Chains Linked by 2-Aminopyrazine

This is the peer reviewed version of the following article: Conesa‐Egea, J., Gallardo‐Martínez, J., Delgado, S., Martínez, J. I., Gonzalez‐Platas, J., Fernández‐Moreira, V., ... & Amo‐Ochoa, P. Multistimuli Response Micro‐and Nanolayers of a Coordination Polymer Based on Cu2I2 Chains Linked by 2‐Aminopyrazine. Small 13.33 (2017): 1700965 , which has been published in final form at https://doi.org/10.1002/smll.201700965. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived VersionA nonporous laminar coordination polymer of formula [Cu2I2(2-aminopyrazine)]n is prepared by direct reaction between CuI and 2-aminopyrazine, two industrially available building blocks. The fine tuning of the reaction conditions allows obtaining [Cu2I2(2-aminopyrazine)]n in micrometric and nanometric sizes with same structure and composition. Interestingly, both materials show similar reversible thermo- and pressure-luminescent response as well as reversible electrical response to volatile organic solvents such as acetic acid. X-ray diffraction studies under different conditions, temperatures and pressures, in combination with theoretical calculations allow rationalizing the physical properties of this compound and its changes under physical stimuli. Thus, the emission dramatically increases when lowering the temperature, while an enhancement of the pressure produces a decrease in the emission intensity. These observations emerge as a direct consequence of the high structural flexibility of the Cu2I2 chains which undergo a contraction in Cu-Cu distances as far as temperature decreases or pressure increases. However, the strong structural changes observed under high pressure lead to an unexpected effect that produces a less effective Cu-Cu orbital overlapping that justifies the decrease in the intensity emission. This work shows the high potential of materials based on Cu2I2 chains for new applicationsThe authors thank financial support from the Spanish Ministerio de Economía y Competitividad (MAT2013-46502-C2-2P, MAT2016-77608-C3-1-P, MAT2016-75883-C2-2-P, MAT2010-20843-C02-01, MAT2016-75586-C4-4-P, CTQ2016-75816-C2-1P), also thank the scientific computing center (CCC) of the Autonoma University of Madrid for their time. J.I.M. acknowledges the financial support by the Ramón y Cajal Program of MINECO (Grant RYC-2015-17730) and the EU via the ERC-Synergy Program (Grant ERC-2013-SYG-610256 NANOCOSMOS

Two‑Dimensional Copper Coordination Polymer Assembled with Fumarate and 5,5’‑Dimethyl‑2,2’‑bipyridine: Synthesis, Crystal Structure and Magnetic Properties

[[Cu(fum)(dmb)]·H2O]n, exhibiting weak antiferromagnetic interactions, displays a two-dimensional array comprised of rhombic dinuclear units, where the carboxylate moieties of fumarate bridging ligand displays monodentate and oxo-bridging coordination modes connecting two Cu centers.[[Cu(fum)(dmb)]·H2O]n (1) (fum = fumarate; dmb = 5,5’-dimethyl-2,2’-bipyridine) was obtained by a self-assembly solution reaction, at ambient conditions, and characterized by elemental analysis, IR spectroscopy and X-ray single crystal diffraction. Crystallographic studies show that 1 crystallizes in a triclinic system with a P-1 space group, with a = 8.2308(2) Å, b = 9.7563(2) Å, c = 10.3990(2) Å; α = 80.3444(4)°, β = 77.9517(4)°, γ = 82.0440(5)°; V = 800.45(3) Å3. The Cu(II) centers are five-coordinated with a distorted square pyramidal configuration. The formation of a two-dimensional (2D) array in 1 can be explained by the presence of two different coordination modes in the fumarate ligand: μ-η1:η0 and μ2-η2:η0, both in a bridging monodentate manner, the latter generating distinctive rhombic-dinuclear units. The thermal stability of 1 has also been analyzed. Magnetic measurements revealed that this polymer exhibits weak antiferromagnetic ordering.Universidad Autonoma del Estado de México Universidad Nacional Autónoma de Méxic

Cost-efficiency assessment of Advanced Life Support (ALS) courses based on the comparison of advanced simulators with conventional manikins

<p>Abstract</p> <p>Background</p> <p>Simulation is an essential tool in modern medical education. The object of this study was to assess, in cost-effective measures, the introduction of new generation simulators in an adult life support (ALS) education program.</p> <p>Methods</p> <p>Two hundred fifty primary care physicians and nurses were admitted to ten ALS courses (25 students per course). Students were distributed at random in two groups (125 each). Group A candidates were trained and tested with standard ALS manikins and Group B ones with new generation emergency and life support integrated simulator systems.</p> <p>Results</p> <p>In group A, 98 (78%) candidates passed the course, compared with 110 (88%) in group B (p < 0.01). The total cost of conventional courses was €7689 per course and the cost of the advanced simulator courses was €29034 per course (p < 0.001). Cost per passed student was €392 in group A and €1320 in group B (p < 0.001).</p> <p>Conclusion</p> <p>Although ALS advanced simulator systems may slightly increase the rate of students who pass the course, the cost-effectiveness of ALS courses with standard manikins is clearly superior.</p

International Consensus Statement on Rhinology and Allergy: Rhinosinusitis

Background: The 5 years since the publication of the first International Consensus Statement on Allergy and Rhinology: Rhinosinusitis (ICAR‐RS) has witnessed foundational progress in our understanding and treatment of rhinologic disease. These advances are reflected within the more than 40 new topics covered within the ICAR‐RS‐2021 as well as updates to the original 140 topics. This executive summary consolidates the evidence‐based findings of the document. Methods: ICAR‐RS presents over 180 topics in the forms of evidence‐based reviews with recommendations (EBRRs), evidence‐based reviews, and literature reviews. The highest grade structured recommendations of the EBRR sections are summarized in this executive summary. Results: ICAR‐RS‐2021 covers 22 topics regarding the medical management of RS, which are grade A/B and are presented in the executive summary. Additionally, 4 topics regarding the surgical management of RS are grade A/B and are presented in the executive summary. Finally, a comprehensive evidence‐based management algorithm is provided. Conclusion: This ICAR‐RS‐2021 executive summary provides a compilation of the evidence‐based recommendations for medical and surgical treatment of the most common forms of RS

Geobacillus thermoleovorans B23の三連型アルカン酸素添加酵素に関する遺伝子クローニングと機能解析

An extremely thermophilic bacterium, Geobacillus thermoleovorans B23 which was isolated from a deep subterranean oil reservoir at Niigata, Japan, is capable of degrading broad range alkanes (C11-C32) at 70℃ by terminal oxidation pathway, followed by β-oxidation pathway. Whole genome sequence analysis revealed that B23 did not have alkB-type alkane monooxygenases genes like most alkane degrading bacteria but it carried three gene homologs namely ladAαB23, ladAβB23 and ladBB23 on its chromosome in a unique region, namely “ladAB gene island”. The amino acid sequences deduced from these three gene homologs were significantly similar to FMN- dependent alkane monooxygenase, LadA, encoded in a plasmid of Geobacillus thermodetrificans NG 80-2 with 50%, 33% and 21% identity, respectively. I also found a gene encoding FMN reductase in the upstream of ladAB gene island, which provides reduced flavin for the monooxygenase enzyme to activate oxygen molecule in alkane oxidation reaction.In order to confirm that the three gene products are active alkane monooxygenases, heterologous expression of ladAαB23, ladAβB23 and ladBB23 have been performed in Pseudomonas fluorescens KOB2Δ1. The strain KOB2Δ1 is a mutant of alkane degrading P. fluorescens CHA0 with alkB1 deletion which no longer grows in medium containing C12 - C16 of n-alkanes as sole carbon sources. It was found that all these gene homologs functioned in P. fluorescens KOB2Δ1 and partially restored alkane degradation activity. Alkane degradation test at 35℃ for 8 days revealed that all the recombinants harboring either ladAαB23, ladAβB23 or ladAγB23 degraded more C12-C23 alkanes than vector only. Alkane degradation activity of the three recombinant strains was ladAαB23< ladAβB23 < ladBB23. It was also found that the ladAB gene structure is widely shared in Geobacillus strains. Here, I report that a group of G. thermoleovorans utilizes multiple LadA-type alkane monooxygenases for degradation of wide range alkanes.即効性のある環境保全対策のひとつとして、有害な化学汚染物質の浄化技術開発は不可欠である。ここで生物作用を利用するいわゆる生物環境修復技術は省エネかつ環境への負荷が少ない技術として注目されている。原油は油田採掘から輸送の過程において大規模な漏出事故が起こりやすく、これまでも多くの環境汚染を引き起こしてきた。この漏出原油汚染浄化に有効な生物がアルカン分解微生物群であり、その生理生態を理解することは生物環境修復技術開発の重要な科学基盤となる。1895年にわが国の植物学者三好 学によって、ブドウ果実表皮のパラフィンを分解するカビが発見されて以来、さまざまな環境からアルカン分解微生物が見つかっている。 Geobacillus thermoleovorans B23 は、新潟県の深度地下油田から発見した高度好熱性アルカン分解細菌である。本細菌のユニークな特徴は70℃という高温において炭素数11から32程度までの広範囲にわたる鎖長のアルカンを分解できることである。本論文は、B23株の新規アルカン分解機構を解明することを目的として実施した研究についてまとめたものである。まず第一章において本研究の背景とその意義について論述した後、B23株のほぼ全長ゲノム（3.35Mb）の塩基配列を決定した。その結果、3,349個のタンパク質コード遺伝子を見出した。これらを同属のアルカン非分解細菌ゲノム配列と詳細に比較することによって、B23株に特徴的な11.8Kb領域内にフラビン依存性 LadA 型のアルカン分解遺伝子（アルカン酵素添加酵素遺伝子）が３つ連続（三連）して存在する（IadAαb23, ladAβB23, ladAγB23）ことを見出した。また、その酵素活性発現に不可欠なフラビンモノヌクレオチド還元酵素遺伝子も同じ領域内に見出すことに成功した。さらに、Geobacillus属 細菌群におけるアルカン分解遺伝子群の多様性を系統解析した結果、鉄依存性 AlkB 型遺伝子とフラビン依存性 LadA 型遺伝子の分布は種を問わないことを発見した。　次に、第二章ではこれらの遺伝子の機能を確認するために、それぞれの遺伝子を発現ベクターにクローニング後、アルカン分解活性を有さない常温性細菌　Pseudomonas fluorescens KOB2Δ1 に移入した。KOB2Δ1は70℃で生育できないため、通常生育温度の30℃と最高生育温度である35℃において各遺伝子の発現ならびに活性を比較評価した。その結果、ladAαB23, ladAβB23, ladAγB23 遺伝子が基質となるアルカンの鎖長ごとに役割を分担している訳ではないことがあ示唆された。ただし、これは反応温度が、35℃であるが原因かも知れない。さらに興味深いことに、これら３種類の遺伝子のなかでは、既知の ladA と進化系統的に遠縁の ladAγB23が最も高い活性を有していることが判明した。第三章ではB23株と同属である高度好熱性アルカン非分解菌 Geobacillus kaustophilus MK93における異種遺伝子発現の試みについて記述した。第四章では、本研究成果を総括すると共に今後の展望について述べた。本論文では、これまでプラスミド遺伝子としてしか報告のなかったフラビン依存性 LadA 型のアルカン酸素添加酵素遺伝子が機能を持った状態で一つの細胞のゲノム内に三連で存在することを初めて明らかにし、当該遺伝子の進化過程の推定に重要な知見をもたらした。また、高度好熱性 Geobacillus属 細菌群において従来型の鉄依存性 AlkB 型遺伝子と同程度に広く分布することも実証した。　以上の成果は、深度地下 1,000～2,000mに棲息する極限環境微生物のアルカン分解遺伝子群の分布多様性と進化過程ならびにその機能を明らかにしただけではなく、長鎖アルカンを多く含む難分解性化学物質である漏出原油に対する生物環境修復技術基盤の開発にも貢献するものである