On the road towards IPSAS with a maturity model: a Swiss case study

The International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSASs’ true and fair approach. The empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton’s accounting standards were assessed and scored. The derived maturity levels indicate how close—or far—each canton has stood from a state of full IPSAS compliance (full maturity), at each stage of the process. As Swiss cantons have a certain degree of autonomy in setting their own accounting standards, the evolving paths they followed when implementing IPSASs were heterogeneous. The maturity level attained by each canton within each stage thus varies. However, the results show that the two successive reforms had an overall favourable impact on Swiss cantonal accounting standards compliance with IPSAS, and fairly improved the faithfulness of reported financial information. This research contributes to the international literature on public accounting standards and provides new insights for the assessment of convergence with IPSAS

Control of a Multi-Stage Continuous Fermentor for the study of the wine fermentation

APPLICATION PAPER PRIZE (APP)International audienceYeasts play a central role in the wine making process. To study the yeasts in a stable environment and physiological state, a Multi-Stage Continuous Fermentor (MSCF) has been designed that mimics steps of the batch fermentation process. In this paper, the problem of the control of the sugar concentrations in each of the four reactors of the MSCF is considered. The cascade structure of the device leads to a constraint on the input flow rates (the control variables). A control strategy based on a linearizing control law coupled with a state observer and an anti windup component is proposed and finally implemented on the experimental process

Pervasive skills development for aspirant chartered accountants : academic versus training programmes

Abstract: Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs

VariVis: a visualisation toolkit for variation databases

<p>Abstract</p> <p>Background</p> <p>With the completion of the Human Genome Project and recent advancements in mutation detection technologies, the volume of data available on genetic variations has risen considerably. These data are stored in online variation databases and provide important clues to the cause of diseases and potential side effects or resistance to drugs. However, the data presentation techniques employed by most of these databases make them difficult to use and understand.</p> <p>Results</p> <p>Here we present a visualisation toolkit that can be employed by online variation databases to generate graphical models of gene sequence with corresponding variations and their consequences. The VariVis software package can run on any web server capable of executing Perl CGI scripts and can interface with numerous Database Management Systems and "flat-file" data files. VariVis produces two easily understandable graphical depictions of any gene sequence and matches these with variant data. While developed with the goal of improving the utility of human variation databases, the VariVis package can be used in any variation database to enhance utilisation of, and access to, critical information.</p