148 research outputs found

    Observations on the changing language of accounting

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    The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics, and by placing greater emphasis on mechanisms of and motivations for change. Particular emphasis is placed on the need to verbalize new concepts, and sociocultural change. The latter is illustrated with examples from the development of accounting as an occupational interest group, and the adoption of Anglo-American accounting terminology and culture. The article concludes that language change in accounting, including transmission between languages and cultures, can inform accounting historians about the transfer of technical developments, as well as about socio-economic, political or ideological processes, power relationships, and the importance of terminology in jurisdictional disputes

    Horizontal gene transfer in silkworm, Bombyx mori

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    <p>Abstract</p> <p>Background</p> <p>The domesticated silkworm, <it>Bombyx mori</it>, is the model insect for the order Lepidoptera, has economically important values, and has gained some representative behavioral characteristics compared to its wild ancestor. The genome of <it>B. mori </it>has been fully sequenced while function analysis of <it>BmChi-h </it>and <it>BmSuc1 </it>genes revealed that horizontal gene transfer (HGT) maybe bestow a clear selective advantage to <it>B. mori</it>. However, the role of HGT in the evolutionary history of <it>B. mori </it>is largely unexplored. In this study, we compare the whole genome of <it>B. mori </it>with those of 382 prokaryotic and eukaryotic species to investigate the potential HGTs.</p> <p>Results</p> <p>Ten candidate HGT events were defined in <it>B. mori </it>by comprehensive sequence analysis using Maximum Likelihood and Bayesian method combining with EST checking. Phylogenetic analysis of the candidate HGT genes suggested that one HGT was plant-to- <it>B. mori </it>transfer while nine were bacteria-to- <it>B. mori </it>transfer. Furthermore, functional analysis based on expression, coexpression and related literature searching revealed that several HGT candidate genes have added important characters, such as resistance to pathogen, to <it>B. mori</it>.</p> <p>Conclusions</p> <p>Results from this study clearly demonstrated that HGTs play an important role in the evolution of <it>B. mori </it>although the number of HGT events in <it>B. mori </it>is in general smaller than those of microbes and other insects. In particular, interdomain HGTs in <it>B. mori </it>may give rise to functional, persistent, and possibly evolutionarily significant new genes.</p

    CO2 dissolution and design aspects of a multiorifice oscillatory baffled column

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    Dissolution of CO2 in water was studied for a batch vertical multiorifice baffled column (MOBC) with varying orifice diameters (d0) of 6.4-30 mm and baffle open area (α) of 15-42%. Bubble size distributions (BSDs) and the overall volumetric CO2 mass transfer coefficient (KLa) were experimentally evaluated for very low superficial gas velocities, UG of 0.12-0.81 mm s-1, using 5% v/v CO2 in the inlet gas stream at a range of fluid oscillations (f = 0-10 Hz and x0 = 0-10 mm). Remarkably, baffles presenting large do = 30 mm and α = 36%, therefore in the range typically found for single-orifice oscillatory baffled columns, were outperformed with respect to BSD control and CO2 dissolution by the other baffle designs or the same aerated column operating without baffles or fluid oscillations. Flow visualization and bubble tracking experiments also presented in this study established that a small do of 10.5 mm combined with a small value of α = 15% generates sufficient, strong eddy mixing capable of generating and trapping an extremely large fraction of microbubbles in the MOBC. This resulted in increased interfacial area yielding KLa values up to 65 ± 12 h-1 in the range of the UG tested, representing up to 3-fold increase in the rate of CO2 dissolution when compared to the unbaffled, steady column. In addition, a modi fied oscillatory Reynolds number, Re′o and Strouhal number, St' were presented to assist on the design and scale-up of gas-liquid systems based on multiorifice oscillatory ba ffled columns. This work is relevant to gas-liquid or multiphase chemical and biological systems relying on efficient dissolution of gaseous compounds into a liquid medium.BBSRC -European Commissio

    A bacterial genome in transition - an exceptional enrichment of IS elements but lack of evidence for recent transposition in the symbiont Amoebophilus asiaticus

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    <p>Abstract</p> <p>Background</p> <p>Insertion sequence (IS) elements are important mediators of genome plasticity and are widespread among bacterial and archaeal genomes. The 1.88 Mbp genome of the obligate intracellular amoeba symbiont <it>Amoebophilus asiaticus </it>contains an unusually large number of transposase genes (n = 354; 23% of all genes).</p> <p>Results</p> <p>The transposase genes in the <it>A. asiaticus </it>genome can be assigned to 16 different IS elements termed ISCaa1 to ISCaa16, which are represented by 2 to 24 full-length copies, respectively. Despite this high IS element load, the <it>A. asiaticus </it>genome displays a GC skew pattern typical for most bacterial genomes, indicating that no major rearrangements have occurred recently. Additionally, the high sequence divergence of some IS elements, the high number of truncated IS element copies (n = 143), as well as the absence of direct repeats in most IS elements suggest that the IS elements of <it>A. asiaticus </it>are transpositionally inactive. Although we could show transcription of 13 IS elements, we did not find experimental evidence for transpositional activity, corroborating our results from sequence analyses. However, we detected contiguous transcripts between IS elements and their downstream genes at nine loci in the <it>A. asiaticus </it>genome, indicating that some IS elements influence the transcription of downstream genes, some of which might be important for host cell interaction.</p> <p>Conclusions</p> <p>Taken together, the IS elements in the <it>A. asiaticus </it>genome are currently in the process of degradation and largely represent reflections of the evolutionary past of <it>A. asiaticus </it>in which its genome was shaped by their activity.</p

    Evolutionary Genomics of a Temperate Bacteriophage in an Obligate Intracellular Bacteria (Wolbachia)

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    Genome evolution of bacteria is usually influenced by ecology, such that bacteria with a free-living stage have large genomes and high rates of horizontal gene transfer, while obligate intracellular bacteria have small genomes with typically low amounts of gene exchange. However, recent studies indicate that obligate intracellular species that host-switch frequently harbor agents of horizontal transfer such as mobile elements. For example, the temperate double-stranded DNA bacteriophage WO in Wolbachia persistently transfers between bacterial coinfections in the same host. Here we show that despite the phage's rampant mobility between coinfections, the prophage's genome displays features of constraint related to its intracellular niche. First, there is always at least one intact prophage WO and usually several degenerate, independently-acquired WO prophages in each Wolbachia genome. Second, while the prophage genomes are modular in composition with genes of similar function grouping together, the modules are generally not interchangeable with other unrelated phages and thus do not evolve by the Modular Theory. Third, there is an unusual core genome that strictly consists of head and baseplate genes; other gene modules are frequently deleted. Fourth, the prophage recombinases are diverse and there is no conserved integration sequence. Finally, the molecular evolutionary forces acting on prophage WO are point mutation, intragenic recombination, deletion, and purifying selection. Taken together, these analyses indicate that while lateral transfer of phage WO is pervasive between Wolbachia with occasional new gene uptake, constraints of the intracellular niche obstruct extensive mixture between WO and the global phage population. Although the Modular Theory has long been considered the paradigm of temperate bacteriophage evolution in free-living bacteria, it appears irrelevant in phages of obligate intracellular bacteria

    High Confidence Prediction of Essential Genes in Burkholderia Cenocepacia

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    BACKGROUND: Essential genes are absolutely required for the survival of an organism. The identification of essential genes, besides being one of the most fundamental questions in biology, is also of interest for the emerging science of synthetic biology and for the development of novel antimicrobials. New antimicrobial therapies are desperately needed to treat multidrug-resistant pathogens, such as members of the Burkholderia cepacia complex. METHODOLOGY/PRINCIPAL FINDINGS: We hypothesize that essential genes may be highly conserved within a group of evolutionary closely related organisms. Using a bioinformatics approach we determined that the core genome of the order Burkholderiales consists of 649 genes. All but two of these identified genes were located on chromosome 1 of Burkholderia cenocepacia. Although many of the 649 core genes of Burkholderiales have been shown to be essential in other bacteria, we were also able to identify a number of novel essential genes present mainly, or exclusively, within this order. The essentiality of some of the core genes, including the known essential genes infB, gyrB, ubiB, and valS, as well as the so far uncharacterized genes BCAL1882, BCAL2769, BCAL3142 and BCAL3369 has been confirmed experimentally in B. cenocepacia. CONCLUSIONS/SIGNIFICANCE: We report on the identification of essential genes using a novel bioinformatics strategy and provide bioinformatics and experimental evidence that the large majority of the identified genes are indeed essential. The essential genes identified here may represent valuable targets for the development of novel antimicrobials and their detailed study may shed new light on the functions required to support life
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