A Retrospective Look at the Sarbanes-Oxley Act of 2002- Has it accomplished its original purpose?

As a result of notable frauds including Enron, WorldCom and Waste Management, the United States Congress enacted the Sarbanes-Oxley Act of 2002 (SOX).  The Act would forever change the accounting profession.  After a little more than a decade, publicly traded companies have been able to create and implement policies and procedures to ensure compliance with the Act, specifically the provisions set forth in Section 404.  Since all public companies have implemented SOX compliance together with other regulations imposed by the Internal Revenue Service and other regulatory agencies into their normal reporting routines, management of these companies have realized further benefits associated with SOX compliance.  Because of these reported benefits many private companies have begun to voluntarily implement SOX-like policies and procedures into their own internal framework.  This paper will discuss the perceptions of the enactment and implementation of the Act, the associated benefits derived from SOX compliance and reasons why private companies have begun voluntarily adopting SOX-like policiesprocedures and strategies

Derivation of highly mefloquine-resistant lines from Plasmodium falciparum in vitro

Serial passage of a multidrug-resistant clone of Plasmodium falciparum in concentrations of mefloquine hydrochloride ranging from 30 to 2,400 ng/ml resulted in the derivation of increasingly resistant parasite lines in vitro. Parasite lines isolated in mefloquine concentrations greater than 300 ng/ml demonstrated increased vacuolization, enhanced pigment production, and increased growth rates as compared with the progenitor clone, W2-mef. Although microdilution incorporation assays demonstrated that the 50% inhibitory concentration (IC50) of mefloquine were similar for all lines, the IC90, IC95, and IC99 levels were significantly increased. Growth rate assays performed in 5% hematocrit suspensions demonstrated different levels of mefloquine resistance among these lines. Under these conditions the most resistant line, Mef 2.4, grew efficiently in approximately 10-fold higher concentrations of mefloquine than the progenitor clone W2-mef. Analysis of drug susceptibility profiles to mefloquine hydrochloride, chloroquine diphosphate, quinine sulfate, and halofantrine hydrochloride indicated that selection for high levels of mefloquine resistance had resulted in significant increases in resistance to halofantrine and increased sensitivity to chloroquine. The phenotypic changes demonstrated in the most resistant line, Mef 2.4, reflect a multidrug resistant-like phenotype, and appear to mimic changes recently reported in drug susceptibility profiles of recrudescent isolates following mefloquine treatment failures in Thailand

A strong association between mefloquine and halofantrine resistance and amplification, overexpression, and mutation in the P-glycoprotein gene homolog (pfmdr) of Plasmodium falciparum in vitro

Stepwise selection for increased mefloquine resistance in a line of Plasmodium falciparum in vitro resulted in increased resistance to halofantrine and quinine, increased sensitivity to chloroquine, and amplification and overexpression of the P-glycoprotein gene homolog (pfmdr1). A point mutation (tyrosine to phenylalanine) noted at amino acid 86 in pfmdr1 in the mefloquine-resistant line W2mef was amplified in more resistant lines derived from it by in vitro selection pressure with mefloquine. Conversely, lines selected for increased chloroquine resistance exhibited a revertant phenotype that was sensitive to mefloquine and halofantrine. These lines also demonstrated increased sensitivity to quinine, loss of amplification of pfmdr1, loss of the mefloquine/halofantrine phenylalanine-86 mutation, and selection for a tyrosine-86 mutation previously associated with chloroquine resistance. These findings provide strong evidence for pfmdr1 mediating cross-resistance to halofantrine and mefloquine in P. falciparum in vitro

Gênero e insegurança no trabalho no Reino Unido Gender and employment insecurity in the UK

O objetivo deste artigo é explorar a dimensão de gênero da insegurança do emprego no Reino Unido, focalizando, para tanto, as recentes tendências do trabalho temporário, que incluem o de prazo fixo, o sazonal, o sem vínculo empregatício, o contratado através de agência, o ocasional e outros tipos de trabalho temporário. Essas formas de trabalho são, inequivocamente, inseguras, sejam elas livremente escolhidas ou não. A primeira seção do artigo trata das pressões e resistências que têm, cumulativamente, levado à atual participação de mulheres no trabalho remunerado. Examinam-se, em seguida, as recentes tendências nos padrões de emprego no Reino Unido, com especial referência às diferenças entre mulheres em idade de trabalho, bem como à incidência e distribuição do trabalho de meio período. As tendências recentes e as diferenças de gênero no trabalho temporário são, assim, consideradas à luz desse contexto mais amplo. Finalmente, esses achados são confrontados com os argumentos no sentido de que o emprego atípico fornece oportunidades para um aumento da participação de mulheres na força de trabalho e para uma conciliação prática entre o emprego e os papéis e relacionamentos familiares.<br>The objective of this article is to explore how far employment insecurity is gendered in the UK, focusing on recent trends in temporary employment, covering fixed term, seasonal, agency, casual and other temporary work. The first section of this paper considers the pressures and resistances that have cumulatively led to women's current participation in paid work. This is followed by an examination of recent trends in UK employment patterns, with particular reference to differences within the female population of working age and the incidence and distribution of part-time employment. Recent trends and gender differences in temporary employment are then considered against this broader background. Finally, this evidence is considered in relation to arguments that atypical employment provides opportunities for women's increased labour force participation and the practical reconciliation of employment and family roles and relationships

Proceedings of the 4th World Conference on Research Integrity

CITATION: O’Brien, S. P., et al. 2016. Proceedings of the 4th World Conference on Research Integrity. Research Integrity and Peer Review, 1:9, doi:10.1186/s41073-016-0012-9.The original publication is available at https://researchintegrityjournal.biomedcentral.comThese Proceedings contain the abstracts of the presentations given at the 4th World Conference in concurrent sessions, partner symposia, and poster sessions. Also included are summaries of the discussions in three focus tracks, which allowed delegates to consider and work on questions about the roles of funders, institutions, and countries in improving research systems and strengthening research integrity. Videos of the plenary presentations are available at the conference website (www.wcri2015.org).https://researchintegrityjournal.biomedcentral.com/articles/10.1186/s41073-016-0012-