Internal audit - an Asia-Pacific profile and the level of compliance with internal auditing standards

Purpose &ndash; The purpose of this paper is to provide an overview of the profile of internal audit in five Asia-Pacific countries and investigate the usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations\u27 internal audit activities (IAAs). This paper shows the differences between Australia, China, Japan, New Zealand and Taiwan. It also discusses part of the results of the Common Body of Knowledge 2006 global study conducted by the IIA. Design/methodology/approach &ndash; The paper reports the results of a questionnaire survey sent to the global membership of the IIA in September 2006 on various aspects of internal audit practices. Findings &ndash; The profile of internal audit differs amongst the countries with much older organizations exist in Australia, Japan and New Zealand. Respondents in New Zealand, Japan, Chinese Taiwan, China and Australia all report to have a reasonably high level of usage of Standards. However, Australia has the highest number of respondents who report that they are in full compliance of the Standards. Originality/value &ndash; This is the first global study of internal auditors\u27 compliance with the IIA Standards.<br /

Portland Stone: a nomination for "Global Heritage Stone Resource" from the United Kingdom

Portland Stone, a well known ooidal limestone of Jurassic age from the United Kingdom is here nominated as a suitable "Global Heritage Stone Resource". Portland Stone is considered to ideally fit the newly proposed designation as it has been utilised since Roman times in England and since the Middle Ages in the construction of major historic buildings including St Pauls Cathedral, British Museum and Bank of England in London. It was also the preferred building stone of Sir Christopher Wren, England's most famous architect. The international use of Portland Stone during the 20th century includes the United Nations building in New York City and the war graves of British and British Commonwealth soldiers. Portland Stone also continues to be quarried today in an environmentally sensitive manner whilst coastal outcrops of the material form a part of the "Dorset and East Devon Coast" World Heritage area (aka The Jurassic Heritage Coast)

K022: Effect of combination therapy (ANG II antagonist, valsartan and a calcium channel blocker) in a hypertensive model of diabetic nephropathy

Recently, it has been suggested that in the context of diabetes and hypertension, more aggressive blood pressure targets should be considered. To achieve these levels of blood pressure control, it is likely that combination therapy will need to be used. The present study has explored the role of the addition of either a dihydropyridine or a non-dihydropyridine calcium channel blocker (CCB) to Ang II antagonist based treatment in an experimental model of hypertension and diabetes. The doses chosen for the combination therapy groups were lower than those used with monotherapy in order to achieve similar antihypertensive efficacy. Diabetic (streptozotocin induced) SHR were randomised to no treatment, valsartan (30 mg/kg/day), the non-dihydropyridine CCB verapamil (20 mg/kg/day), the dihydropyridine CCB amlodipine (6 mg/kg/day), a combination of valsartan and amlodipine (20 mg + 4 mg/kg/day respectively) or valsartan and verapamil (20 mg + 15 mg/kg/day respectively). Serial measurements of systolic blood pressure (BP) and albumin excretion rate (AER) were performed monthly (data are shown at week 16 for AER and mean of wk 20-28 for BP). This model was associated with hypertension (control, 217 ± 8, diabetic, 200 ± 5 mmHg) which was reduced by most treatments to a similar degree (valsartan 165 ± 3, amlodipine 164 ± 2, verapamil 182 ± 4, valsartan + amlodipine 151 ± 3 and valsartan + verapamil 169 ± 5 mmHg). Diabetes was associated with a progressive increase in AER (control 1.5 vs diabetic 17 mg/24 hr). Valsartan retarded the increase in AER (11 mg/24 hr). Similar efficacy was observed in the valsartan + amlodipine combination (9 mg/24 hr) but not with amlodipine alone (16 mg/24 hr) despite similar effects on blood pressure. No advantage of verapamil versus amlodipine either as monotherapy or in combination with valsartan was observed. The present study indicates that the combination of an Ang II antagonist and a dihydropyridine CCB is an effective regimen at reducing blood pressure and albuminuria in the context of diabetes and hypertensio

Ultra-high resolution X-ray structure of orthorhombic bovine pancreatic Ribonuclease A at 100K

The crystal structure of orthorhombic Bovine Pancreatic Ribonuclease A has been determined to 0.85 Å resolution using low temperature, 100 K, synchrotron X-ray data collected at 16000 keV (λ = 0.77 Å). This is the first ultra-high-resolution structure of a native form of Ribonuclease A to be reported. Refinement carried out with anisotropic displacement parameters, stereochemical restraints, inclusion of H atoms in calculated positions, five SO2−4 moieties, eleven ethanol molecules and 293 water molecules, converged with final R values of R1(Free) = 0.129 (4279 reflections) and R1 = 0.112 (85,346 reflections). The refined structure was deposited in the Protein Data Bank as structure 7p4r. Conserved waters, using four high resolution structures, have been investigated. Cluster analysis identified clusters of water molecules that are associated with the active site of Bovine Ribonuclease A. Particular attention has been paid to making detailed comparisons between the present structure and other high quality Bovine Pancreatic Ribonuclease A X-ray crystal structures with special reference to the deposited classic monoclinic structure 3RN3 Howlin et al. (Acta Crystallogr A 45:851–861, 1989). Detailed studies of various aspects of hydrogen bonding and conformation have been carried out with particular reference to active site residues Lys-1, Lys-7, Gln-11, His-12, Lys-41, Asn-44, Thr-45, Lys-66, His-119 and Ser-123. For the two histidine residues in the active site the initial electron density map gives a clear confirmation that the position of His-12 is very similar in the orthorhombic structure to that in 3RN3. In 3RN3 His-119 exhibited poor electron density which was modelled and refined as two distinct sites, A (65%) and B (35%) but with respect to His-119 in the present ultra-high resolution orthorhombic structure there is clear electron density which was modelled and refined as a single conformation distinct from either conformation A or B in 3RN3. Other points of interest include Serine-32 which is disordered at the end of the sidechain in the present orthorhombic form but has been modelled as a single form in 3RN3. Lysine-66: there is density indicating a possible conformation for this residue. However, the density is relatively weak, and the conformation is unclear. Three types of amino acid representation in the ultra-high resolution electron density are examined: (i) sharp with very clearly resolved features, for example Lys-37; (ii) well resolved but clearly divided into two conformations which are well behaved in the refinement, both having high quality geometry, for example Tyr-76; (iii) poor density and difficult or impossible to model, an example is Lys-31 for which density is missing except for Cβ. The side chains of Gln-11, His-12, Lys-41, Thr-45 and His-119 are generally recognised as being closely involved in the enzyme activity. It has also been suggested that Lys-7, Asp-44, Lys-66, Phe-120, Asp-121 and Ser-123 may also have possible roles in this mechanism. A molecular dynamics study on both structures has investigated the conformations of His-119 which was modelled as two conformations in 3RN3 but is observed to have a single clearly defined conformation in the present orthorhombic structure. MD has also been used to investigate Lys-31, Lys-41 and Ser32. The form of the Ribonuclease A enzyme used in both the present study and in 3RN3 (Howlin et al. in Acta Crystallogr A 45:851–861, 1989) includes a sulphate anion which occupies approximately the same location as the PO2−4 phosphate group in protein nucleotide complexes (Borkakoti et al. in J Mol Biol 169:743–755, 1983). The present structure contains 5 SO2−4 groups SO41151–SO41155 two of which, SO41152 and SO41153 are disordered, SO41152 being in the active site, and 11 EtOH molecules, EOH A 201–EOH A 211 all of which have good geometry. H atoms were built into the EtOH molecules geometrically. Illustrations of these features in the present structure are included here. The sulphates are presumably present in the material purchased for use in the present study. 293 water molecules are included in the present structure compared to 134 in 3RN3 (Howlin et al. in Acta Crystallogr A 45:851–861, 1989)

A log analysis study of 10 years of ebook consumption in academic library collections

Even though libraries have been offering eBooks for more than a decade, very little is known about eBook access and consumption in academic library collections. This paper addresses this gap with a log analysis study of eBook access at the library of the University of Waikato. This in-depth analysis covers a period spanning 10 years of eBook use at this university. We draw conclusions about the use of eBooks at this institution and compare the results with other published studies of eBook usage at tertiary institutes

Charge Dynamics in the Planar t-J Model

The finite-temperature optical conductivity $\sigma(\omega)$ in the planar $t-J$ model is analysed using recently introduced numerical method based on the Lanczos diagonalization of small systems (up to 20 sites), as well as by analytical approaches, including the method of frequency moments and the retraceable-path approximation. Results for a dynamical mobility of a single hole at elevated temperatures $T>t$ reveal a Gaussian-like $\mu(\omega)$ spectra, however with a nonanalytical behavior at low $\omega$. In the single hole response a difference between the ferromagnetic (J=0) and the antiferromagnetic ($J>0$) polaron shows up at $T<J$. At larger dopings numerical results in studied systems are consistent with the thermodynamical behavior for $T>T^*\ge 0.1~t$. $\sigma(\omega)$ spectra show a non-Drude falloff at large frequencies. In particular for `optimum' doping $n_h \sim 0.2$ we obtain in the low-$\omega,T$ regime the relaxation rate $\tau^{-1} \sim 0.6 (\omega+\xi T)$ with $\xi \sim 3$, being consistent with the marginal Fermi liquid concept and experiments. Within the same regime we reproduce the nearly linear variation of dc resistivity $\rho$ with $T$. This behavior is weakly dependent on $J$, provided that $J<t$.Comment: 21 pages of text plus 17 figures, postscrip

On the existence of a finite-temperature transition in the two-dimensional gauge glass

Results from Monte Carlo simulations of the two-dimensional gauge glass supporting a zero-temperature transition are presented. A finite-size scaling analysis of the correlation length shows that the system does not exhibit spin-glass order at finite temperatures. These results are compared to earlier claims of a finite-temperature transition.Comment: 4 pages, 2 figure

Stress corrosion cracking in Al-Zn-Mg-Cu aluminum alloys in saline environments

Copyright 2013 ASM International. This paper was published in Metallurgical and Materials Transactions A, 44A(3), 1230 - 1253, and is made available as an electronic reprint with the permission of ASM International. One print or electronic copy may be made for personal use only. Systematic or multiple reproduction, distribution to multiple locations via electronic or other means, duplications of any material in this paper for a fee or for commercial purposes, or modification of the content of this paper are prohibited.Stress corrosion cracking of Al-Zn-Mg-Cu (AA7xxx) aluminum alloys exposed to saline environments at temperatures ranging from 293 K to 353 K (20 °C to 80 °C) has been reviewed with particular attention to the influences of alloy composition and temper, and bulk and local environmental conditions. Stress corrosion crack (SCC) growth rates at room temperature for peak- and over-aged tempers in saline environments are minimized for Al-Zn-Mg-Cu alloys containing less than ~8 wt pct Zn when Zn/Mg ratios are ranging from 2 to 3, excess magnesium levels are less than 1 wt pct, and copper content is either less than ~0.2 wt pct or ranging from 1.3 to 2 wt pct. A minimum chloride ion concentration of ~0.01 M is required for crack growth rates to exceed those in distilled water, which insures that the local solution pH in crack-tip regions can be maintained at less than 4. Crack growth rates in saline solution without other additions gradually increase with bulk chloride ion concentrations up to around 0.6 M NaCl, whereas in solutions with sufficiently low dichromate (or chromate), inhibitor additions are insensitive to the bulk chloride concentration and are typically at least double those observed without the additions. DCB specimens, fatigue pre-cracked in air before immersion in a saline environment, show an initial period with no detectible crack growth, followed by crack growth at the distilled water rate, and then transition to a higher crack growth rate typical of region 2 crack growth in the saline environment. Time spent in each stage depends on the type of pre-crack (“pop-in” vs fatigue), applied stress intensity factor, alloy chemistry, bulk environment, and, if applied, the external polarization. Apparent activation energies (E a) for SCC growth in Al-Zn-Mg-Cu alloys exposed to 0.6 M NaCl over the temperatures ranging from 293 K to 353 K (20 °C to 80 °C) for under-, peak-, and over-aged low-copper-containing alloys (~0.8 wt pct), they are typically ranging from 20 to 40 kJ/mol for under- and peak-aged alloys, and based on limited data, around 85 kJ/mol for over-aged tempers. This means that crack propagation in saline environments is most likely to occur by a hydrogen-related process for low-copper-containing Al-Zn-Mg-Cu alloys in under-, peak- and over-aged tempers, and for high-copper alloys in under- and peak-aged tempers. For over-aged high-copper-containing alloys, cracking is most probably under anodic dissolution control. Future stress corrosion studies should focus on understanding the factors that control crack initiation, and insuring that the next generation of higher performance Al-Zn-Mg-Cu alloys has similar longer crack initiation times and crack propagation rates to those of the incumbent alloys in an over-aged condition where crack rates are less than 1 mm/month at a high stress intensity factor

A cluster theory for a Janus fluid

Recent Monte Carlo simulations on the Kern and Frenkel model of a Janus fluid have revealed that in the vapour phase there is the formation of preferred clusters made up of a well-defined number of particles: the micelles and the vesicles. A cluster theory is developed to approximate the exact clustering properties stemming from the simulations. It is shown that the theory is able to reproduce the micellisation phenomenon.Comment: 27 pages, 8 figures, 6 table

Distribution of and hydrographic controls on ferromanganese crusts: Tropic Seamount, Atlantic

Hydrogenetic ferromanganese crusts are likely to be exploited as resources for critical metals in the near future, yet the processes controlling where and how they grow are poorly understood. Using detailed mapping of seafloor outcrop and well constrained hydrographic modelling alongside scanning electron microscope imagery of samples from the Tropic Seamount, a star-shaped guyot located in the Tropical East Atlantic, we investigate the relationship between currents, ferromanganese crustal texture and the locations and intensity of crustal erosion. Here, we report the distribution of FeMn crusts and explore factors controlling their growth and erosion. We find that just over 35% of the summit plateau of the guyot exposes some form of ferromanganese crust mineralisation, with the rest variably covered by plains of mobile sediment and slim cliff exposures of carbonate. The steep flanks of the guyot largely expose ferromanganese crust both in situ and as debris flows. The strongest currents are located on the upper flanks of the guyot, the central part of its eastern limb, and across the summit plateau. Three categories of surface morphologies are identified; from pristine botryoidal surfaces to flat areas that have been completely polished by the erosive action of currents and sediment. The relationship between the outcrop of crusts, their erosional states and the hydrographic current regime to which they are exposed is complicated. There is a general correlation between the degree of erosion and location across the seamount, with the least eroded being found on the flanks below 2000 m water depth and the most heavily eroded crusts largely restricted to the summit area. Furthermore, the pristine samples all reside in areas that rarely experience current magnitudes over 0.2 m/s, suggesting that above this the currents have the ability to erode ferromanganese crust. However, there is a strong overlap between the measured current magnitudes at the locations of partially and completely eroded crusts, as well as partial overlap with the current magnitudes measured at pristine crust locations. This complexity is likely due to the presence of cliffs and plateaus increasing current magnitudes and turbidity at a scale smaller than the model resolution