The effects of internal audit outsourcing on financial statement users\u27 confidence in their protection from fraudulent financial reporting

The purpose of this study is to examine whether outsourcing the internal audit function enhances users\u27 confidence in their protection from fraudulent financial reporting. Using source credibility theory, this study proposes that Big Five audit firms will be perceived as more competent and more objective than in-house internal audit departments and thus more likely to deter or detect and report fraudulent financial reporting. A between-subjects field experiment is performed in which the internal audit arrangement is the only independent variable. This arrangement is manipulated at four levels: (1) insourcing with the internal audit department reporting to senior management (2) insourcing with the internal audit department reporting to the audit committee (3) outsourcing to the same Big Five firm that performs the external financial statement audit and (4) outsourcing to a Big Five firm different from the firm that performs the external financial statement audit. Dependent variables measure lenders\u27 perceptions of the likelihood that fraud will be deterred, the likelihood that a committed fraud will be detected, and the likelihood that a detected fraud will be reported. This study finds that bank lenders perceive a greater likelihood that fraud will be deterred when the internal audit function is outsourced to a Big Five firm than when it is performed by an internal audit department that reports to senior management. Lenders also perceive a greater likelihood that a detected fraud will be reported by a Big Five firm than by an internal audit department that reports to senior management. These findings hold whether the company outsources the internal audit to the same firm that performs the external audit or to a different Big Five firm. Findings from this study suggest that to maximize user confidence in their financial reports, companies should either outsource their internal audit functions or structure insourced internal audit departments to report to the audit committee

Treatment of stored radioactive liquid organic waste at NECSA prior to disposal

Liquid radioactive waste containing small quantities of organic compounds are stored in high density polyethylene (HDPE) drums at the South Africa Nuclear Energy Corporation (Necsa). These wastes were not encapsulated into cement like other waste streams due to the possibility that the organic compounds in the waste can act as plasticizer that will retard and prevent the curing of a cement matrix. Results from this study indicated that combined treatment technologies such as polymeric resin absorption, ozone purging and UV radiation are necessary in order to successfully encapsulate this type of waste into a specialised matrix that will fulfil the waste disposal requirements of the Vaalputs waste disposal site. The use of a polymeric absorbent utilised as a filter has the possibility of reducing the absorbent costs significantly

Genomic Comparison of Indigenous African and Northern European Chickens Reveals Putative Mechanisms of Stress Tolerance Related to Environmental Selection Pressure

Global climate change is increasing the magnitude of environmental stressors, such as temperature, pathogens, and drought, that limit the survivability and sustainability of livestock production. Poultry production and its expansion is dependent upon robust animals that are able to cope with stressors in multiple environments. Understanding the genetic strategies that indigenous, noncommercial breeds have evolved to survive in their environment could help to elucidate molecular mechanisms underlying biological traits of environmental adaptation. We examined poultry from diverse breeds and climates of Africa and Northern Europe for selection signatures that have allowed them to adapt to their indigenous environments. Selection signatures were studied using a combination of population genomic methods that employed FST, integrated haplotype score (iHS), and runs of homozygosity (ROH) procedures. All the analyses indicated differences in environment as a driver of selective pressure in both groups of populations. The analyses revealed unique differences in the genomic regions under selection pressure from the environment for each population. The African chickens showed stronger selection toward stress signaling and angiogenesis, while the Northern European chickens showed more selection pressure toward processes related to energy homeostasis. The results suggest that chromosomes 2 and 27 are the most diverged between populations and the most selected upon within the African (chromosome 27) and Northern European (chromosome 2) birds. Examination of the divergent populations has provided new insight into genes under possible selection related to tolerance of a population’s indigenous environment that may be baselines for examining the genomic contribution to tolerance adaptions

Tissue expression and antibacterial activity of host defense peptides in chicken

This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.Abstract Background Host defence peptides are a diverse group of small, cationic peptides and are important elements of the first line of defense against pathogens in animals. Expression and functional analysis of host defense peptides has been evaluated in chicken but there are no direct, comprehensive comparisons with all gene family and individual genes. Results We examined the expression patterns of all known cathelicidins, β-defensins and NK-lysin in multiple selected tissues from chickens. CATH1 through 3 were predominantly expressed in the bone marrow, whereas CATHB1 was predominant in bursa of Fabricius. The tissue specific pattern of β-defensins generally fell into two groups. β-defensin1-7 expression was predominantly in bone marrow, whereas β-defensin8-10 and β-defensin13 were highly expressed in liver. NK-lysin expression was highest in spleen. We synthesized peptide products of these gene families and analysed their antibacterial efficacy. Most of the host defense peptides showed antibacterial activity against E.coli with dose-dependent efficacy. β-defensin4 and CATH3 displayed the strongest antibacterial activity among all tested chicken HDPs. Microscopic analyses revealed the killing of bacterium by disrupting membranes with peptide treatment. Conclusions These results demonstrate dose-dependent antimicrobial effects of chicken HDPs mediated by membrane damage and demonstrate the differential tissue expression pattern of bioactive HDPs in chicken and the relative antimicrobial potency of the peptides they encode

SNP Discovery and Genomic Architecture of Highly Inbred Leghorn and Fayoumi Chicken Breeds Using Whole Genome Resequencing

Advances in the use of next generation sequencing (NGS) and ability to pool individuals into groups that represent distinct livestock populations has made it possible to examine trait differences between breeds of chicken. The breeds examined are very divergent when compared on their history of laying ability and immune response. The long-term objective is to understand the genetic differences between the Leghorn and Fayoumi breeds for use in developing more productive and disease resistant chickens. Statistical testing of the sequence of the two breeds along with Gene set enrichment analysis (GSEA) to make connections between the genetic variation seen in the NGS data and the breed specific traits of egg laying and heightened immune response can be used to characterize these two breeds. Genetic terms having the highest level of differentiation between the lines appear to group into metabolic processes, with terms over-enriched for immune system process, sexual reproduction, and growth for variants examined between lines. Terms for functions within the Fayoumi and Leghorn populations aligned to immune function and reproductive function, respectively. These results are consistent with known breed phenotypes and provide a means to focus on specific DNA variations and the birds’ genetic diversity that are potentially of more commercial importance

Mapping and Genotypic Analysis of the NK-Lysin Gene in Chicken

Antimicrobial peptides (AMP) are important elements of the first line of defence against pathogens in animals. NK-lysin is a cationic AMP that plays a critical role in innate immunity. The chicken NK-lysin gene has been cloned and its antimicrobial and anticancer activity has been described but its location in the chicken genome remains unknown. Here, we mapped the NK-lysin gene and examined the distribution of a functionally significant single nucleotide polymorphism (SNP) among different chicken inbred lines and heritage breeds. A 6000 rad radiation hybrid panel (ChickRH6) was used to map the NK-lysin gene to the distal end of chromosome 22. Two additional genes, the adipocyte enhancer-binding protein 1-like gene (AEBP1) and the DNA polymerase delta subunit 2-like (POLD2) gene, are located in the same NW_003779909 contig as NK-lysin, and were thus indirectly mapped to chromosome 22 as well. Previously, we reported a functionally significant SNP at position 271 of the NK-lysin coding sequence in two different chicken breeds. Here, we examined this SNP and found that the A allele appears to be more common than the G allele in these heritage breeds and inbred lines. The chicken NK-lysin gene mapped to the distal end of chromosome 22. Two additional genes,AEBP1 and POLD2, were indirectly mapped to chromosome 22 also. SNP analyses revealed that the A allele, which encodes a peptide with a higher antimicrobial activity, is more common than the G allele in our tested inbred lines and heritage breeds

The impact of departmental academic skills provision on students' wellbeing

Student wellbeing in UK higher education is of serious concern, with high rates of stress and anxiety recorded among students (Pereira et al, 2019). This is compounded for international students who speak English as a second or third language. However, international students are an integral part of higher education in the United Kingdom. Strategies that are specifically designed for international students that support wellbeing are somewhat lacking across the sector (Shu et al, 2020). The aim of this initiative is to embed academic and communication skills into students’ programmes of study in the form of weekly 2-hour academic skills classes. This small-scale study is based on the experience of teaching MA Education students, 95% of whom are Chinese. Classes focus on developing students’ understanding of critical thinking and writing, supporting their academic reading and ensuring that they understand academic conventions in the UK such as referencing and academic writing structure. Classes also provide another layer of support and social interaction for students which we hope support student wellbeing. We surveyed 40 students about how the classes support their participation and interaction, alleviate anxiety and help to develop their sense of belonging. We followed this up with students interviewing each other on their experiences of academic skills development classes. Members of the teaching team observed the interviews and took notes. This paper will report on our findings and make recommendations for how to further improve support for international PGTs

Natural fibre reinforced epoxy composites : determination of fibre volume fraction, fibre mechanical properties and fibre cross-section variability

In recent years there has been a growing renewal of interest in the research and development of fibres from natural sources as potential reinforcements for high performance composite materials. This increased interest in natural fibre composites has multiple drivers such as, growing concern for the environment, possible cost competitiveness, and concerns around the sustainability of materials production. It has been claimed that natural fibres show significant potential as environmentally friendly alternatives to conventional reinforcements such as glass fibres. A number of natural fibres have been identified which appear to have some appropriate mechanical properties for structural purposes, being of low density, and high specific strength and stiffness

Genetic Analyses of Tanzanian Local Chicken Ecotypes Challenged with Newcastle Disease Virus

Newcastle Disease (ND) is a continuing global threat to domestic poultry, especially in developing countries, where severe outbreaks of velogenic ND virus (NDV) often cause major economic losses to households. Local chickens are of great importance to rural family livelihoods through provision of high-quality protein. To investigate the genetic basis of host response to NDV, three popular Tanzanian chicken ecotypes (regional populations) were challenged with a lentogenic (vaccine) strain of NDV at 28 days of age. Various host response phenotypes, including anti-NDV antibody levels (pre-infection and 10 days post-infection, dpi), and viral load (2 and 6 dpi) were measured, in addition to growth rate. We estimated genetic parameters and conducted genome-wide association study analyses by genotyping 1399 chickens using the Affymetrix 600K chicken SNP chip. Estimates of heritability of the evaluated traits were moderate (0.18–0.35). Five quantitative trait loci (QTL) associated with growth and/or response to NDV were identified by single-SNP analyses, with some regions explaining ≥1% of genetic variance based on the Bayes-B method. Immune related genes, such as ETS1, TIRAP, and KIRREL3, were located in regions associated with viral load at 6 dpi. The moderate estimates of heritability and identified QTL indicate that NDV response traits may be improved through selective breeding of chickens to enhance increased NDV resistance and vaccine efficacy in Tanzanian local ecotypes