Assessing Higher-Level Thinking Skills, Federation Schools of Accountancy Accounting Pedagogical Resource Series

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings

Phylogenetic analysis of the Tc1/mariner superfamily reveals the unexplored diversity of pogo-like elements

This is the final version. Available from BMC via the DOI in this record. Background: Tc1/mariner transposons are widespread DNA transposable elements (TEs) that have made important contributions to the evolution of host genomic complexity in metazoans. However, the evolution and diversity of the Tc1/mariner superfamily remains poorly understood. Following recent developments in genome sequencing and the availability of a wealth of new genomes, Tc1/mariner TEs have been identified in many new taxa across the eukaryotic tree of life. To date, the majority of studies focussing on Tc1/mariner elements have considered only a single host lineage or just a small number of host lineages. Thus, much remains to be learnt about the evolution of Tc1/mariner TEs by performing analyses that consider elements that originate from across host diversity. Results: We mined the non-redundant database of NCBI using BLASTp searches, with transposase sequences from a diverse set of reference Tc1/mariner elements as queries. A total of 5158 Tc1/mariner elements were retrieved and used to reconstruct evolutionary relationships within the superfamily. The resulting phylogeny is well resolved and includes several new groups of Tc1/mariner elements. In particular, we identify a new family of plant-genome restricted Tc1/mariner elements, which we call PlantMar. We also show that the pogo family is much larger and more diverse than previously appreciated, and we review evidence for a potential revision of its status to become a separate superfamily. Conclusions: Our study provides an overview of Tc1-mariner phylogeny and summarises the impressive diversity of Tc1-mariner TEs among sequenced eukaryotes. Tc1/mariner TEs are successful in a wide range of eukaryotes, especially unikonts (the taxonomic supergroup containing Amoebozoa, Opisthokonta, Breviatea, and Apusomonadida). In particular, ecdysozoa, and especially arthropods, emerge as important hosts for Tc1/mariner elements (except the PlantMar family). Meanwhile, the pogo family, which is by far the largest Tc1/mariner family, also includes many elements from fungal and chordate genomes. Moreover, there is evidence of the repeated exaptation of pogo elements in vertebrates, including humans, in addition to the well-known example of CENP-B. Collectively, our findings provide a considerable advancement in understanding of Tc1/mariner elements, and more generally they suggest that much work remains to improve understanding of the diversity and evolution of DNA TEs.Biotechnology & Biological Sciences Research Council (BBSRC)European Research Council (ERC

Structure of the specific combining ability between two species of Eucalyptus. II. A clustering approach and a multiplicative model

International audienceThe Eucalyptus breeding program of URPPI (a partnership between CIRAD-Fore t, Centre National de la Recherche Forestie re du Congo, and Unite dÕAforestation Industrielle du Congo) consists of a re- ciprocal recurrent selection scheme developed in the Congo between the two species Eucalyptus urophylla and Eucalyptus grandis. Two approaches are proposed in order to model and predict the speciÞc combining ability (SCA) between these species. The clustering ap- proach uses a simultaneous clustering procedure of the two species based on SCA and reveals heterotic groups coherent with the geographical origins of E. urophylla genotypes. The second approach uses a multiplicative model to partition the SCA into three multiplicative terms explaining 95% of the interactio

Structure of the specific combining ability between two species of Eucalyptus. I. RAPD data

International audienceWithin the context of the reciprocal recurrent selection scheme developed in 1989 by CIRAD-Fore t on Eucalyptus, RAPD essays were performed to assess the genetic diversity in the two species E. urophylla and E. grandis. The molecular markers were split into two parts: the speciÞc markers (present with di¤erent fre- quencies in the two species) and the common markers (present with similar frequencies in the two species). The study analyses the structure of genetic diversity within and between the two species of Eucalyptus. Dif- ferent genetic distances are worked out for use in pre- diction equations of the individual tree trunk volume of hybrids at 38 months. Each distance is expressed as the sum of the general genetic distance and the speciÞc genetic distance. The general genetic distance based on the double presence plus the double absence of bands seems to be an interesting co-variate to use in a factor regression model. Through this model the distance calculated between species explains the general com- bining ability (GCA) and the speciÞc combining ability (SCA) of the phenotypic character with a global coe¦c- ient of determination of 81.6

Production Of Dna Minicircles Less Than 250 Base Pairs Through A Novel Concentrated Dna Circularization Assay Enabling Minicircle Design With Nf-κb Inhibition Activity

Double-stranded DNA minicircles of less than 1000 bp in length have great interest in both fundamental research and therapeutic applications. Although minicircles have shown promising activity in gene therapy thanks to their good biostability and better intracellular trafficking, minicircles down to 250 bp in size have not yet been investigated from the test tube to the cell for lack of an efficient production method. Herein, we report a novel versatile plasmidfree method for the production of DNA minicircles comprising fewer than 250 bp. We designed a linear nicked DNA double-stranded oligonucleotide bluntended substrate for efficient minicircle production in a ligase-mediated and bending protein-assisted circularization reaction at high DNA concentration of 2M. This one pot multi-step reaction based-method yields hundreds of micrograms of minicircle with sequences of any base composition and position and containing or not a variety of site-specifically chemical modifications or physiological supercoiling. Biochemical and cellular studies were then conducted to design a 95 bp minicircle capable of binding in vitro two NF-κB transcription factors per minicircle and to efficiently inhibiting NF-κB-dependent transcriptional activity in human cells. Therefore, our production method could pave the way for the design of minicircles as new decoy nucleic acids. © The Author(s) 2016.45

Human-derived nanoparticles and vascular response to injury in rabbit carotid arteries: Proof of principle

Self-calcifying, self-replicating nanoparticles have been isolated from calcified human tissues. However, it is unclear if these nanoparticles participate in disease processes. Therefore, this study was designed to preliminarily test the hypothesis that human-derived nanoparticles are causal to arterial disease processes. One carotid artery of 3 kg male rabbits was denuded of endothelium; the contralateral artery remained unoperated as a control. Each rabbit was injected intravenously with either saline, calcified, or decalcified nanoparticles cultured from calcified human arteries or kidney stones. After 35 days, both injured and control arteries were removed for histological examination. Injured arteries from rabbits injected with saline showed minimal, eccentric intimal hyperplasia. Injured arteries from rabbits injected with calcified kidney stone- and arterial-derived nanoparticles occluded, sometimes with canalization. The calcified kidney stone-derived nanoparticles caused calcifications within the occlusion. Responses to injury in rabbits injected with decalcified kidney stone-derived nanoparticles were similar to those observed in saline-injected animals. However, decalcified arterial-derived nanoparticles produced intimal hyperplasia that varied from moderate to occlusion with canalization and calcification. This study offers the first evidence that there may be a causal relationship between human-derived nanoparticles and response to injury including calcification in arteries with damaged endothelium

Étude du potentiel de l’Industrie 4.0 quant à la transformation de la PME manufacturière québécoise : une analyse littéraire et expérimentale = Study of the potential of Industry 4.0 for the transformation of the Quebec manufacturing SME: A literary and experimental analysis

Le besoin des entreprises de se démarquer sur le marché mondial devient de plus en plus important avec le manque croissant de main d’oeuvre et la croissance de la concurrence accentuée par l’arrivée des technologies numériques dans l’environnement industriel, logistique et commercial. Les entreprises de toute taille tendent vers l’Industrie 4.0. Les PME manufacturières québécoises semblent toutefois en retard quant à la transformation numérique de leur organisation et de leurs processus. Ce projet de recherche a pour objectif de présenter l’état des PME manufacturières québécoises au niveau du numérique et d’identifier une méthode pertinente et les outils les plus appropriés pour encourager les PME manufacturières québécoises à évoluer efficacement vers un environnement 4.0. Une analyse de la revue de littérature et d’expériences en terrain québécois montrent que malgré le manque de ressources, la flexibilité, l’agilité et la proximité avec les clients représentent les caractéristiques principales des PME manufacturières québécoises. L’utilisation d’outils qui accélèrent la prise de décisions efficace et qui améliorent la relation avec les clients semblent donc à privilégier dans ce type d’environnement

Implementation of Industry 4.0 principles and tools: Simulation and case study in a manufacturing SME

Small and medium enterprises (SME) face various challenges in order to remain competitive in a global market. Industry 4.0 (I4.0) is increasingly presented as the new paradigm for improving productivity, ensuring economic growth, and guaranteeing the sustainability of manufacturing companies. However, SMEs are ill equipped and lack resources to undertake this digital shift. This paper presents the digital shift process of an SME in a personalized mass production context. Our work provides a better understanding of the interaction between Lean and I4.0. It contributes to the development of Lean 4.0 implementation strategies that are better adapted to manufacturing SMEs in a personalized mass production context. We also demonstrate the usefulness of simulation as a decision-making assistance tool when implementing I4.0. A practical case is documented to fill a gap in the scientific literature identified by several researchers

Transposon accumulation at xenobiotic gene family loci in aphids

This is the final version. Available on open access from Cold Spring Harbor Laboratory Press via the DOI in this recordThe evolution of resistance is a major challenge for the sustainable control of pests and pathogens. Thus, a deeper understanding of the evolutionary and genomic mechanisms underpinning resistance evolution is required to safeguard health and food production. Several studies have implicated transposable elements (TEs) in xenobiotic-resistance evolution in insects. However, analyses are generally restricted to one insect species and/or one or a few xenobiotic gene families (XGFs). We examine evidence for TE accumulation at XGFs by performing a comparative genomic analysis across 20 aphid genomes, considering major subsets of XGFs involved in metabolic resistance to insecticides: cytochrome P450s, glutathione S-transferases, esterases, UDP-glucuronosyltransferases, and ABC transporters. We find that TEs are significantly enriched at XGFs compared with other genes. XGFs show similar levels of TE enrichment to those of housekeeping genes. But unlike housekeeping genes, XGFs are not constitutively expressed in germline cells, supporting the selective enrichment of TEs at XGFs rather than enrichment owing to chromatin availability. Hotspots of extreme TE enrichment occur around certain XGFs. We find, in aphids of agricultural importance, particular enrichment of TEs around cytochrome P450 genes with known functions in the detoxification of synthetic insecticides. Our results provide evidence supporting a general role for TEs as a source of genomic variation at host XGFs and highlight the existence of considerable variability in TE content across XGFs and host species. These findings show the need for detailed functional verification analyses to clarify the significance of individual TE insertions and elucidate underlying mechanisms at TE-XGF hotspots.Biotechnology and Biological Sciences Research Council (BBSRC)European Union Horizon 202