Globalisation, accounting and developing countries

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development

Meiotic Chromosome Pairing Is Promoted by Telomere-Led Chromosome Movements Independent of Bouquet Formation

Chromosome pairing in meiotic prophase is a prerequisite for the high fidelity of chromosome segregation that haploidizes the genome prior to gamete formation. In the budding yeast Saccharomyces cerevisiae, as in most multicellular eukaryotes, homologous pairing at the cytological level reflects the contemporaneous search for homology at the molecular level, where DNA double-strand broken ends find and interact with templates for repair on homologous chromosomes. Synapsis (synaptonemal complex formation) stabilizes pairing and supports DNA repair. The bouquet stage, where telomeres have formed a transient single cluster early in meiotic prophase, and telomere-promoted rapid meiotic prophase chromosome movements (RPMs) are prominent temporal correlates of pairing and synapsis. The bouquet has long been thought to contribute to the kinetics of pairing, but the individual roles of bouquet and RPMs are difficult to assess because of common dependencies. For example, in budding yeast RPMs and bouquet both require the broadly conserved SUN protein Mps3 as well as Ndj1 and Csm4, which link telomeres to the cytoskeleton through the intact nuclear envelope. We find that mutants in these genes provide a graded series of RPM activity: wild-type>mps3-dCC>mps3-dAR>ndj1Δ>mps3-dNT = csm4Δ. Pairing rates are directly correlated with RPM activity even though only wild-type forms a bouquet, suggesting that RPMs promote homologous pairing directly while the bouquet plays at most a minor role in Saccharomyces cerevisiae. A new collision trap assay demonstrates that RPMs generate homologous and heterologous chromosome collisions in or before the earliest stages of prophase, suggesting that RPMs contribute to pairing by stirring the nuclear contents to aid the recombination-mediated homology search

Integrated color-spatial approach to content-based image retrieval

Proceedings of the ACM International Multimedia Conference & Exhibition305-31321

Baseline characteristics of patients (n = 200).

<p>Baseline characteristics of patients (n = 200).</p

Classification of CT Findings in 200 patients with unexplained weight loss.

<p>Classification of CT Findings in 200 patients with unexplained weight loss.</p

Association between positive CT scan findings and baseline patient variables using univariate logistic regression.

<p>Association between positive CT scan findings and baseline patient variables using univariate logistic regression.</p

False positive category 2 scan–findings indeterminate for possible organic etiology and require further workup.

<p>Axial CT scan of a 74 year old male which demonstrates wall thickening of the rectosigmoid junction (arrow). Follow-up colonoscopy demonstrated no suspicious lesion at the rectosigmoid junction.</p

True positive category 1 scan—findings highly suspicious for organic etiology.

<p>(A) Axial CT scan of an 80 year old male demonstrates bowel wall thickening of the sigmoid colon (arrow) suspicious for underlying malignancy. (B) Multiple hypodense hepatic lesions are consistent with metastases (arrowheads).</p

Operational Strategies to Prevent Coronavirus Disease 2019 (COVID-19) Spread in Radiology: Experience From a Singapore Radiology Department After Severe Acute Respiratory Syndrome

10.1016/j.jacr.2020.03.027Journal of the American College of Radiology17717-72