233 research outputs found
Locally Periodic Versus Globally Periodic Infinite Words
AbstractWe call a one-way infinite word w over a finite alphabet (Ï,l)-repetitive if all long enough prefixes of w contain as a suffix a Ïth power (or more generally a repetition of order Ï) of a word of length at most l. We show that each (2,4)-repetitive word is ultimately periodic, as well as that there exist continuum many, and hence also nonultimately periodic, (2,5)-repetitive words. Further, we characterize nonultimately periodic (2,5)-repetitive words both structurally and algebraically
Differences between official inspections and third party audits of food establishments
Official food control inspections (official inspections) of food establishments and third party audits of food safety management systems (FSMSs) based on international standards both focus on food safety, which has raised discussions on whether FSMSs and their audits could reduce official inspections in food establishments. The aim of this study was to investigate whether the findings of official inspections and third party audits in food establishments are in alignment and to survey the inspectors' and food business operators' (FBOs) perceptions of official inspections and audits. The results can be used in planning the use of audit results as part of official food control. The results show that both inspectors and auditors recognized non-compliances/non-conformities, but significant discrepancies between the findings of official inspections and audits existed, making the utilization of audit results challenging. However, most of the FBOs and inspectors agreed that official inspections and audits overlap, and the majority also agreed that audits of a certified FSMS could under certain circumstances reduce official inspections. (C) 2017 Elsevier Ltd. All rights reserved.Peer reviewe
Controlling outsourced management accounting to build legitimacy
PurposeThis paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor's perspective.Design/methodology/approachQualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor's legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.FindingsThe legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor's actions both at an inter-organisational level for the client and at an individual level for the contractor's employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor's employees as it is insufficient for serving the boundary-spanning employees' interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor's continuity interests.Originality/valueThe paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners' work to conform to a client's needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client
Intensification of UV-C tertiary treatment : Disinfection and removal of micropollutants by sulfate radical based Advanced Oxidation Processes
This study explores the enhancement of UV-C tertiary treatment by sulfate radical based Advanced Oxidation Processes (SR-AOPs), including photolytic activation of peroxymonosulfate (PMS) and persulfate (PS) and their photocatalytic activation using Fe(II). Their efficiency was assessed both for the inactivation of microorganisms and the removal or micropollutants (MPs) in real wastewater treatment plant effluents. Under the studied experimental range (UV-C dose 5.7-57 J/L; UV-C contact time 3 to 28 s), the photolysis of PMS and PS (0.01 mM) increased up to 25% the bacterial removal regarding to UV-C system. The photolytic activation of PMS led to the total inactivation of bacteria (approximate to 5.70 log) with the highest UV-C dose (57 J/L). However, these conditions were insufficient to remove the MPs, being required oxidant's dosages of 5 mM to remove above 90% of carbamazepine, diclofenac, atenolol and triclosan. The best efficiencies were achieved by the combination of PMS or PS with Fe(II), leading to the total removal of the MPs using a low UV-C dosage (19 J/L), UV-C contact time (9 s) and reagent's dosages (0.5 mM). Finally, high mineralization was reached ( > 50%) with photocatalytic activation of PMS and PS even with low reagent's dosages.Peer reviewe
Pseudoexons provide a mechanism for allele-specific expression of APC in familial adenomatous polyposis
Allele-specific expression (ASE) of the Adenomatous Polyposis Coli (APC) gene occurs in up to one-third of families with adenomatous polyposis (FAP) that have screened mutation-negative by conventional techniques. To advance our understanding of the genomic basis of this phenomenon, 54 APC mutation-negative families (21 with classical FAP and 33 with attenuated FAP, AFAP) were investigated. We focused on four families with validated ASE and scrutinized these families by sequencing of the blood transcriptomes (RNA-seq) and genomes (WGS). Three families, two with classical FAP and one with AFAP, revealed deep intronic mutations associated with pseudoexons. In all three families, intronic mutations (c.646-1806T > G in intron 6, c.1408+729A > G in intron 11, and c.1408+731C > T in intron 11) created new splice donor sites resulting in the insertion of intronic sequences (of 127 bp, 83 bp, and 83 bp, respectively) in the APC transcript. The respective intronic mutations were absent in the remaining polyposis families and the general population. Premature stop of translation as the predicted consequence as well as co-segregation with polyposis supported the pathogenicity of the pseudoexons. We conclude that next generation sequencing on RNA and genomic DNA is an effective strategy to reveal and validate pseudoexons that are regularly missed by traditional screening methods and is worth considering in apparent mutation-negative polyposis families.Instituto Multidisciplinario de BiologĂa Celula
Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing
It has been argued that companies face the challenge of being innovative
while at the same time having to standardize and control organizational
processes. While management control research has mostly focused on how
control supports innovation, the present study aims to improve our
understanding of how controls can support the co-existence of process
and management innovations with standardization. The paper adopts a
single-case study method and analyses the use of a management control
system in the context of a business process outsourcing company which
faces the simultaneous need for process and management innovation and
standardization. The study examines the relationships between different
levers of control and their nature to explain how levers of control can
create consistent and countervailing reinforcement that supports the
co-existence of innovation and standardization. Moreover, we provide an
insight into how certain controls, specifically diagnostic and
interactive lean controls, combine the levers of control, so creating
countervailing reinforcement. We show that the identified reinforcement
enables the coexistence of different innovations and standardization at
various organizational levels. Thus, the current study contributes to
the stream of research on how management controls work collectively,
acknowledging their impact on innovation and the concurrent need for
standardization.</p
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Controls on inorganic nitrogen leaching from Finnish catchments assessed using a sensitivity and uncertainty analysis of the INCA -N model
The semi-distributed, dynamic INCA-N model was used to simulate the behaviour of dissolved inorganic nitrogen (DIN) in two Finnish research catchments. Parameter sensitivity and model structural uncertainty were analysed using generalized sensitivity analysis. The Mustajoki catchment is a forested upstream catchment, while the Savijoki catchment represents intensively cultivated lowlands. In general, there were more influential parameters in Savijoki than Mustajoki. Model results were sensitive to N-transformation rates, vegetation dynamics, and soil and river hydrology. Values of the sensitive parameters were based on long-term measurements covering both warm and cold years. The highest measured DIN concentrations fell between minimum and maximum values estimated during the uncertainty analysis. The lowest measured concentrations fell outside these bounds, suggesting that some retention processes may be missing from the current model structure. The lowest concentrations occurred mainly during low flow periods; so effects on total loads were small
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