4,282 research outputs found
Exploring the forensic accounting practice in the UK: evidence from the profession
Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes.
This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine the problem that has initiated the need for this professional work; how the accounting profession’s subjective interpretation of this problem has impacted their legitimation of the forensic accounting practice; the professional work that the accounting profession has managed to legitimise through such subjective interpretation; the abstract and professional knowledge needed to legitimise, strengthen and extend the accounting profession’s expertise into new jurisdictions of the forensic accounting practice; and the regulatory role to protect the boundaries of professional work from competitors; and, the internal and external disturbances that have shaped the forensic accounting practice. Those disturbances result in professional rivalry, competition and eventual jurisdictional settlement, areas also investigated in this study.
Although recent studies in the field of forensic accounting have focused on issues relating to the emergence of its practice, much literature remains silent with respect to the role of the accounting profession in the professionalisation process of forensic accounting, which has lead to the emergence and recent boom of this area of expertise. Furthermore, the role of social actors such as the big four accounting firms in the professionalisation process is invisible in the accounting literature. This is because very little mainstream accounting research focuses on the social construction of the accounting practice. Therefore, the contribution of this study is two-fold. First, it adds to the rare forensic accounting literature by providing in-depth account of the features and functions of forensic accounting. Second, it provides empirical evidence on the role of the accounting profession in the professionalisation process of forensic accounting.
The author has, therefore, employed an interpretive approach that considers the political and social factors influencing the current outlook of the forensic accounting practice. A multiple case study design was employed, where three subjects of investigation were chosen, namely Big Four firms, specialist forensic investigative firms, and accounting professional bodies. Employing a mix of qualitative and quantitative approaches; interviews, documentation analysis and postal-survey questionnaires were chosen as the appropriate methods for an in-depth investigation of the development of forensic accounting.
The findings of this study highlight that forensic accounting professionalisation has been greatly influenced by the subjective interpretation of the accounting profession, where powerful legitimacy and marketing strategies have been employed by the accounting profession to legitimise the forensic accounting practice. The accounting profession was able to claim, strengthen and extend its legitimacy in almost all practice areas of forensic accounting, thus becoming the main provider of forensic accounting services. The study finds that state regulation, the technological explosion, globalisation and the economic downturn have all contributed to the accounting profession success in claiming such status. The study further finds that intra-professional competition plays a major role in shaping the dynamics of the forensic accounting practice. Such competition, together with the relative lack of regulating standards within the forensic accounting practice, had shed light on a new form of professionalisation, where the big four accounting firms had a major role in regulating the market. This latter point is of importance to policy makers and standard setters
Explosive Welding of Aluminum, Titanium and Zirconium to Copper Sheet Metal
The main material properties affecting the explosive weldability of a certain metal combination are the yield strength, the ductility, the density and the sonic velocity of the two metals. Successful welding of the metal combination depends mainly on the correct choice of the explosive welding parameters; i.e., the stand off distance, the weight of the explosive charge relative to the weight of the flyer plate and the detonation velocity of the explosive. Based on the measured and the handbook values of the properties of interest, the explosive welding parameters were calculated and the arrangements for the explosive welding of the Al alloy 6061-T6, titanium and zirconium to OFHC copper were determined. The relatively small sheet metal thickness (1/8") and the fact that the thickness of the explosive layer must exceed a certain minimum value were considered during the determination of the explosive welding conditions. The results of the metallographic investigations and the measurements of the shear strength at the interface demonstrate the usefulness of these calculations to minimize the number of experimental trials
The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms
© The Author(s) 2020. The purpose of this article is to establish a framework with its related measures for the development of a balanced scorecard (BSC) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key elements: learning and growth, clients, internal business processes, financials, and audit-related perspectives of corporate ethics. A survey was undertaken along with descriptive statistics and confirmatory factor analysis in four auditing firms, to assess the external auditors’ opinions for the proposed BSC measures. The results suggest that the development and use of the proposed BSC measures will enhance audit firms’ performance. Audit firms would have a better understanding of the various drivers of performance and strategies thereby creating a competitive advantage. The results are valuable to not only audit firms but also auditing oversight boards who could direct the design of their monitoring process by understanding performance systems in different size audit firms
Talus Bone: Unique Anatomy
The talus, also called astragalus bone, is a small, irregular bone that sits on top of the other bones of the foot. It is the only link between the leg bones and the bones of the foot. Despite its small size, it is made up of dense and strong bones. It transfers the weight of the human body through the tibia to the foot. Reviewing and re-reading the anatomy of talus is absolutely essential for physicians and orthopedic surgeons for proper diagnosis and management of any disorder. This is because it enters into many joints that can affect human movements in walking, running and even correct standing
Congenital Vertical Talus
The talus is a very important bone in the foot skeleton. It represents the connection between the leg bones and the other bones of the foot. Its normal anatomy is correlated to its good function. The bone may be exposed to congenital anatomical variations and deformities, including congenital vertical talus (CVT), which affect the shape and movements of the foot. Although CVT is rare, it is important to keep in mind the possibility of CVT when examining a foot defect in newborns to avoid neglecting its treatment and subsequent complications and to avoid extensive surgical intervention
Measurement of the Higgs Spin and Parity in the Four-Lepton Channel with the ATLAS Detector
Honors (Bachelor's)PhysicsUniversity of Michiganhttp://deepblue.lib.umich.edu/bitstream/2027.42/107730/1/khegazy.pd
Evaluación de la vacuna multicomponente TcVac1 contra la enfermedad de Chagas utilizando un protocolo de electroporación intradérmica
Tesis de Doctorado de WAEL HEGAZY HASSAN MOUSTAFATrypanosoma cruzi (T. cruzi), un protozoario hemoflagelado, es el agente etiológico de la enfermedad de Chagas. Ésta es la causa más común de muertes relacionadas insuficiencia cardiaca congestiva entre los adultos jóvenes en las áreas endémicas de Sudamérica, Centroamérica y México. También se ha convertido en un problema de salud importante en los Estados Unidos y Europa debido a la migración a gran escala de latinoamericanos en las últimas décadas. Los esfuerzos para el desarrollo de vacunas contra la infección por T. cruzi han aumentado en los últimos años. Nuestro grupo de trabajo ha diseñado una serie de vacunas (TcVac) compuestas por antígenos de membrana anclados a la GPI derivados de T. cruzi. Se ha demostrado que las vacunas TcVac aumentan las respuestas inmunitarias humorales y celulares y proporcionan un control significativo (pero no completo) de la infección experimental en ratones y perros. En el presente documento, nos propusimos probar dos protocolos de inmunización para la entrega de la vacuna de ADN (TcVac1) compuesta de antígenos TcG2 y TcG4 en un modelo de ratón BALB/c. En un primer ensayo se comparó la protección conferida por la vacuna TcVac1 administrada vía intramuscular (IM) contra el protocolo de vacunación electroporación/intradérmica (IDE). Se vacunaron cuatro veces, con quince días de diferencia a doce ratones BALB/c por grupo. Dos semanas después de la última inmunización, se sacrificó a la mitad de los animales (n=6) de cada tratamiento, para la evaluación de la eficacia de la vacuna en la pre-infección y la segunda mitad (n=6) se sacrificaron 60 días después de la infección con trypomastigotes cepa Sylvio X10/4 de T. cruzi, para ser evaluados durante la fase aguda de la infección. La respuesta inmune humoral se evaluó mediante la evaluación de los subtipos de IgG anti-TcG2 y anti-TcG4 utilizando un ensayo de ELISA. La respuesta inmunitaria celular se evaluó mediante un ensayo de proliferación de linfocitos. Por último, se evaluaron los aspectos clínicos y morfopatológicos para todos los animales experimentales. Nuestros resultados demostraron que al comparar la entrega IDE TcVac1 frente a la entrega IM, el primero indujo un nivel significativamente mayor de respuesta de anticuerpos específicos por III antígeno (IgG2a+IgG2b>IgG1) y proliferación de linfocitos, que se expandió en respuesta al desafío de infección. La evaluación histológica después de la infección por desafío mostró infiltración de células inflamatorias (macrófagos y linfocitos) en el corazón y el tejido esquelético de todos los ratones infectados. Sin embargo, el mayor aumento de infiltrados inflamatorios se observó en ratones TcVac1_IDE/Tc en comparación con TcVac1_IM/Tc o ratones no vacunados/infectados. La extensión del infiltrado inflamatorio tisular se asoció directamente con el control de los nidos de amastigotes intracelulares en ratones vacunados/infectados (contra a los no vacunados/infectados). Nuestros resultados sugieren que la administración de IDE mejora la eficacia protectora de la vacuna TcVac1 contra la infección por T. cruzi en ratones en comparación con la administración IM de la vacuna. Posteriormente en un segundo experimento, se probó la eficacia de diferentes dosis vacunales utilizando la modificación a la vacuna eliminando los plásmidos que codifican para la interleucina-12 y factor estimulante de colonias granulocitos-macrófagos (GM-CSF). En este ensayo, se probaron cinco dosis diferentes (1, 5, 10, 15 y 20ug) de la vacuna para determinar la dosis óptima recomendada para prevenir la infección por T. cruzi con aplicación intradérmica/electroporación de la vacuna. En este experimento se utilizaron cuarenta y dos ratones hembra, cepa CD1, subdivididos en 7 tratamientos diferentes (n=6/grupo). Después de la vacunación, los ratones fueron desafiados con cepa Ninoa/MHOM/MX/1994 de T. cruzi (500 trypomastigotes/ratón, intraperitonealmente). Se analizaron parámetros tales como parasitemia, prueba de supervivencia, prueba serológica (ELISA) y análisis histopatológicos para evaluar la eficacia de la protección de la vacuna y determinar la dosis óptima. Los resultados demostraron que el grupo vacunado con 10 μg de dosis de ADN plasmídico indujeron los mejores niveles de inmunoglobulinas específicos, la parasitemia más baja y el mayor control del nidos de parásitos en cardiomiocitos y tejido muscular esquelético. Se confirmó que la aplicación intradérmica en conjunto con la electroporación es un método eficaz para la administración de vacunas con ADN, ya que mejora la inmunogenicidad del plásmido entregado, y reduce el tiempo y el costo de preparación de la vacuna, se minimiza la dosis de la vacuna, el número de IV refuerzos de la vacuna se reduce a una sola aplicación y la vacuna no requiere el uso de adyuvantes. La patología es una disciplina que depende crucialmente de la interpretación de imágenes para el diagnóstico y pronóstico de enfermedades. Tradicionalmente las técnicas de interpretación se basaron en gran medida en el análisis subjetivo de los especímenes, con un acuerdo variable entre los observadores. La interpretación moderna hace uso tanto del análisis molecular, como de la cuantificación objetiva de a través de microscopía auxiliada por sistemas de digitalización óptica. La dificultad para que el sistema ocular/cerebro humano analice objetivamente un objeto dentro de una escena, independientemente de su información contextual (por ejemplo, la percepción de un objeto dado puede ser muy diferente según su contexto), lo que promueve la necesidad de un ayuda microscopía computarizada para su uso en la patología molecular. De ahí que nuestro tercer experimento se enfocó en el desarrollo de un sistema digital de análisis de imágenes histopatológicas. En este tercer ensayo se utilizaron técnicas computarizadas de análisis digital de imágenes histopatológicas (técnicas de interpretación histológica basadas en el análisis de imágenes, cuantificación molecular de marcadores mixtos en estudios colorimétricos) enfocado en la detección y conteo de los infiltrados linfocitarios, conteo de cardiomiocitos y la determinación de hipertrofia cardiaca en ratones infectados con cepa Sylvio X10/4 de T. cruzi y la comparación de los resultados obtenidos con los resultados histológicos basados en observación y análisis visual realizado con tres patólogos en un ensayo doble ciego. Se usaron ratones BALB/c (n=48), los cuales fueron vacunados con TcVac1 vía intradérmica con electroporación, los ratones fueron sacrificados al día 60 post-infección y el análisis histopatológico se llevó a cabo como sigue; A) Se examinaron al menos cinco secciones por tejido (ventrículo derecho, ventrículo izquierdo y septum) para cada ratón para detectar la presencia de inflamación aguda y nidos de parásitos (magnificación: 400X y 100X), el parasitismo tisular se evaluó contando los nidos de amastigotes presentes en 100 campos microscópicos en cada uno de los corazones analizados. Del mismo modo, el V infiltrado inflamatorio se visualizó en >200 campos microscópicos de las secciones de tejido del corazón, tres patólogos analizaron en un estudio doble ciego las muestras, y se registraron los resultados finales del consenso. B) los tejidos fueron procesados en cortes 4 μm, teñidos con HE y analizados en las mismas secciones mencionados anteriormente. Los tejidos fueron observados bajo microscopio óptico y se llevó a cabo el análisis colorimétrico a través del software Image-Pro Plus 5.1. para todas las muestras. Finalmente, la comparación de los datos obtenidos de ambas técnicas fueron comparados. Los resultados mostraron la eficacia del análisis computarizado y la precisión de los datos obtenidos, donde había una diferencia estadísticamente significativa (P˂0.05) entre los grupos vacunados y no vacunados. la conclusión del presente experimento fue la obtención de datos cuantitativos para los estudios histopatológicos sin la necesidad de usar otras técnicas más costosas como inmunohistoquímica, FISH, ISH (silver-based), immunocitoquìmica, expresión de proteínas marcadas, etc. y evadir el margen de error humano en la recopilación y procesamiento de datos.UAEM con número de registro 3326/2012C, y al Consejo Nacional de Ciencia y Tecnología (CONACYT No. 156701), bajo la responsabilidad del Dr. Juan Carlos Vázquez Chagoyán Título: Correlación de las concentraciones séricas de troponina I con los cambios clínicos cardiovasculares en perros infectados con Trypanosoma cruzi en fase crónica Clave: 4518/2018/C
An Investigation for Genetic Susceptibility to Type 1 Diabetes Mellitus and its Microvascular Complications
Long-term exposure to diabetes mellitus is associated with metabolic abnormalities such as
chronic hyperglycemia and redox imbalance. Uncontrolled hyperglycaemia and genetic
factors are implicated in the pathogenesis of diabetic microvascular diseases. Genetic
mutation through the genes coding for enzymes involved in glucose metabolism and
immuno-regulatory mechanisms may contribute to the susceptibility to type I diabetes
mellitus (TIDM) and its chronic microvascular diseases. Previous studies have shown that
the transcription factor, nuclear factor kappa 8 (NFκB) and heat shock proteins (HSPs) are
two redox-sensitive cellular responses of most immune and inflammatory diseases
including diabetes and its late vascular complications. NFκB promotes the transcription of
a wide array of proinflammatory mediators and adhesion molecules. HSPs are proposed to
have a cytoprotective effect; in contrast they have the capacity to promote pathogenic
processes. In this study, polymerase chain reaction (PCR)-based microsatellite analysis and
restriction fragment length polymorphism (RFLP) analysis were used to genotype the
genes coding for NFκB, HSP70-A2, sorbitol dehydrogenase (SORD) and protein kinase C-
β(PKC-β). The A10 allele of the NFκB gene and H3 and H7 alleles of the HSP70-A2
gene were identified as risk markers of TIDM (P< 0.01). These alleles were not associated
with microvascular complications. No evidence of associations was obtained between
either PKC-β or SORD genes with TIDM and its late complications. Uncontrolled
hyperglycaemia may alter the transcription mechanism of many genes, which control
vascular homeostasis. The electrophoresis mobility shift assay (EMSA) was used to assess
the transcription factor, heat shock factor-1 (HSF-1) and NFκB-DNA binding activity in
response to a concentration of 31 mM D- glucose in peripheral blood mononuclear
cells (PBMCs) from patients with TIDM with and without microvascular complications.
Hyperglycaemia induced significant increases in both NFκB and HSF-1-DNA binding
activities in PBMCs from patients (p= 0.003 and 0.017 respectively). The protein activity
was more pronounced in PBMCs from patients with microvascular complications.
Hyperglycaemia-induced NFκB-DNA binding activity was correlated to that of HSF-1 (p<
0.0 I). Patients with TIDM with microvascular complications demonstrated a significant
increase in NFκB-DNA binding activity compared to patients with a short duration of
diabetes (SD) or diabetic controls (DC) (p= 0.003 and p = 0.047 respectively).
A significant positive correlation was found between the duration of diabetes and
hyperglycaemia-induced NFκB-DNA binding activity (p=0.035). These results suggest
that hyperactive flux through the polyol pathway is relevant to hyperglycaemia-induced
protein activity since the aldose reductase inhibitors (ARIs) zopolrestat and sorbinil
reduced HSF-1 and NFκB-DNA binding activity in PBMCs. In conclusion, these results
suggest that NFκB and HSP70-A2 genes may contribute to the genetic susceptibility to
TIDM. Uncontrolled hyperglycaemia in diabetes may alter the transcription mechanism
and magnify the proinflammatory responses, which accelerate the development of diabetic
microvascular complications
Corporate social responsibility in Egypt: Towards creating shared value
This study assesses if the practice of corporate social responsibility (CSR) in Egypt has moved beyond the understanding of charity and towards a model of creating shared value (CSV). This study is an important contribution given the growing interest in CSR in Egypt and the limited contextualized research on the topic. The conceptual framework used to guide this research is based on the Creating Shared Value model developed by Porter and Kramer. The research methodology is built on semi-structured in depth interviews with thirteen leading CSR practitioners and experts in Egypt. The study findings revealed valuable insights on the current understanding and practice of CSR and CSV in Egypt. Study results highlight that the understanding of CSR has evolved, at least amongst most of the study sample, from the traditional perception linked to charity, donation and societal obligation into a more comprehensive construction that promotes greater integration of a company\u27s responsibility towards their workforce, society and environment and incorporation of sustainability principles and models. More specifically, the idea of creating shared value is in fact gaining prominence within the private sector in Egypt. There are, however, still elements of the traditional model of CSR to be found as evidenced through the volunteering and donation-based activities as well as the philanthropic programs. Interestingly enough, philanthropy is taking a more strategic, developmental and sustainable approach compared to before. This study also provides a great deal of insight on the challenges faced in the practice of CSR and offers some suggestions and policy recommendations to help advance the CSR and CSV understanding and practice in Egypt
Dosimetric Comparison Between High Dose Rate Brachytherapy Boost and Volumetric Arc Therapy Boost in Locally Advanced Cancer cervix
Concurrent chemoradiotherapy is considered the standard treatment for the locally advanced cancer cervix (LACC).Radiotherapy is usually administered by a three-dimensional conformal external beam(3DCRT EBRT) approach to whole pelvis to a minimum dose of 45Gy, followed by a brachytherapy ( BT)boost to give additional dose to the gross tumor within the cervix and parametria. High dose rate (HDR) brachytherapy is commonly administered with intracavitory applicator. HDR BT allows delivery of a high radiation dose to the tumor site with rapid fall off so protect normal tissue. Besides, less target motion compared to EBRT. However, several drawbacks exist including invasive technique, pain, requiring spinal or general anesthesia and operative risks such as uterine perforation, infection, and bleeding. Due to the above risks, we tried to assess the possibility of using high technique EBRT to replace the BT boost in patients who are either medically unfit for or refuse a brachytherapy boost. we tried to achieve a similar dose distribution with comparable or improved normal tissue sparing to that seen in previously treated HDR BT plans at our institution. Dosimetric comparison between high technique of external beam radiotherapy volumetric arc therapy (VMAT) and high technique Computer topography (CT) guided HDR BT.Ten patients were selected with LACC, representing typical clinical situations according to initial tumor extension and response after EBRT. A boost was given by intracavitary CT guided HDR BT. High risk clinical target volume (HR CTV), bladder, rectum, sigmoid and small bowel were delineated.
Planning was done using Sagi planning system and was manually optimized with respect to organ dose limits. A VMAT planning was created using the variance planning system and a margin of 5mm were added to the CTV to create the target planning target volume (PTV).The inversely planned VMAT was challenged to deliver the highest possible doses to PTVs while respecting D2cc limits from BT, assuming the same fractionation (7 Gy in 3 fractions). When VMAT was limited to D2cc from BT, the D90 for the PTV in VMAT boost was lower than received by the HR CTV in the BT boost (6.3Gy vs. 6.9Gy, p value 0.037). Mean volume of the PTV in VMAT was higher than that of HR CTV in the BT (89 cm3vs 41.7cm3).The dose to the organ at risks (OARs) was comparable.D2cc was higher in VMAT for bladder, sigmoid and rectum (5.6Gy, 0.51, 5.5Gy vs. 4.3Gy, 0.33, 3.9Gy) while D2cc for the small bowel in BT was higher compared to the VMAT (4.1Gy vs. 1.94Gy ).The VMAT had comparable target coverage and potential for improved sparing of most normal tissues compared to brachytherapy boost. It is an option that exists for patients who refuse BT or can’t tolerate it or in case of non availability of BT or non working machine. However, this is a dosimetric comparison that needs larger number of patients and further application to study the drawbacks that might exist for the VMAT use
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