Information technology in the British and Irish undergraduate accounting degrees

Using an online questionnaire and a series of semi-structured interviews, this study seeks the perceptions ofaccounting educators and professional accounting bodies in the UK and Ireland on the status quo of technologicaldevelopments within accounting curricula and the factors influencing this status quo. Findings suggest a fairlywidespread view that technological developments represent an important area that should be covered acrossaccounting curricula, to expose changes in the marketplace and to enhance the employability of graduates.However, it is still a peripheral component in accounting curricula, with no clear agenda for change. Professionalaccounting bodies seem to play a hegemonic inhibiting role through accreditation requirements although otherinhibitors were reported such as lack of competent/interested staff and lack of time/space in already overloadedsyllabi

Performance improvement of existing three phase synchronous reluctance machine : stator upgrading to 5-phase with combined star-pentagon winding

This paper investigates the performance of 3-phase synchronous reluctance machines (SynRMs) when upgrading their stator to 5-phase, keeping the same rotor. The design of the 5-phase stator has been optimized to select the optimal dimensions of the slots and teeth. Moreover, a combined star-pentagon winding is employed to further improve the machine performance. Different winding configurations have been studied and compared using 2D Ansys Maxwell transient simulations. It is observed that at optimal current angle and rated current, the average torque is increased by 17.41% when changing the 3-phase stator with the proposed 5-phase one. In addition, the efficiency of the 5-phase SynRM is increased by about 0.8% compared to 3-phase SynRM. At 3 times the rated speed, the torque and efficiency are significantly increased by around 33% and 3.5% respectively. Moreover, the 5-phase SynRM shows a superior performance in the faulty case with one phase opened. It works at 98.84% of the rated torque of the healthy 3-phase machine, whereas the 3-phase machine works at only 43.35% with huge torque ripple (228%). Finally, an experimental validation using the reference 3-phase machine has been done

A GAME THEORETIC MODEL OF COOPERATION AND NON-COOPERATION FOR SOCCER PLAYING ROBOTS

Abstract: This paper proposes a model which combines cooperative and noncooperative behaviors among autonomous mobile robots. This problem is well demonstrated by the Soccer playing robots, which consists of two sub-games, namely a non-cooperative game between the teams, and a cooperative game among the players of the same team. Game theory is used for modeling these games. The model consists of two layers, the first for the non-cooperative game which feeds its output to the cooperative game in the second layer. Fuzzy logic is used to evaluate the utility functional. The model is implemented using a soccer playing robot simulator

Author Correction: Novel diagnostic and therapeutic techniques reveal changed metabolic profiles in recurrent focal segmental glomerulosclerosis

Idiopathic forms of Focal Segmental Glomerulosclerosis (FSGS) are caused by circulating permeability factors, which can lead to early recurrence of FSGS and kidney failure after kidney transplantation. In the past three decades, many research endeavors were undertaken to identify these unknown factors. Even though some potential candidates have been recently discussed in the literature, “the” actual factor remains elusive. Therefore, there is an increased demand in FSGS research for the use of novel technologies that allow us to study FSGS from a yet unexplored angle. Here, we report the successful treatment of recurrent FSGS in a patient after living-related kidney transplantation by removal of circulating factors with CytoSorb apheresis. Interestingly, the classical published circulating factors were all in normal range in this patient but early disease recurrence in the transplant kidney and immediate response to CytoSorb apheresis were still suggestive for pathogenic circulating factors. To proof the functional effects of the patient’s serum on podocytes and the glomerular filtration barrier we used a podocyte cell culture model and a proteinuria model in zebrafish to detect pathogenic effects on the podocytes actin cytoskeleton inducing a functional phenotype and podocyte effacement. We then performed Raman spectroscopy in the < 50 kDa serum fraction, on cultured podocytes treated with the FSGS serum and in kidney biopsies of the same patient at the time of transplantation and at the time of disease recurrence. The analysis revealed changes in podocyte metabolome induced by the FSGS serum as well as in focal glomerular and parietal epithelial cell regions in the FSGS biopsy. Several altered Raman spectra were identified in the fractionated serum and metabolome analysis by mass spectrometry detected lipid profiles in the FSGS serum, which were supported by disturbances in the Raman spectra. Our novel innovative analysis reveals changed lipid metabolome profiles associated with idiopathic FSGS that might reflect a new subtype of the disease

Novel diagnostic and therapeutic techniques reveal changed metabolic profiles in recurrent focal segmental glomerulosclerosis

Idiopathic forms of Focal Segmental Glomerulosclerosis (FSGS) are caused by circulating permeability factors, which can lead to early recurrence of FSGS and kidney failure after kidney transplantation. In the past three decades, many research endeavors were undertaken to identify these unknown factors. Even though some potential candidates have been recently discussed in the literature, “the” actual factor remains elusive. Therefore, there is an increased demand in FSGS research for the use of novel technologies that allow us to study FSGS from a yet unexplored angle. Here, we report the successful treatment of recurrent FSGS in a patient after living-related kidney transplantation by removal of circulating factors with CytoSorb apheresis. Interestingly, the classical published circulating factors were all in normal range in this patient but early disease recurrence in the transplant kidney and immediate response to CytoSorb apheresis were still suggestive for pathogenic circulating factors. To proof the functional effects of the patient’s serum on podocytes and the glomerular filtration barrier we used a podocyte cell culture model and a proteinuria model in zebrafish to detect pathogenic effects on the podocytes actin cytoskeleton inducing a functional phenotype and podocyte effacement. We then performed Raman spectroscopy in the < 50 kDa serum fraction, on cultured podocytes treated with the FSGS serum and in kidney biopsies of the same patient at the time of transplantation and at the time of disease recurrence. The analysis revealed changes in podocyte metabolome induced by the FSGS serum as well as in focal glomerular and parietal epithelial cell regions in the FSGS biopsy. Several altered Raman spectra were identified in the fractionated serum and metabolome analysis by mass spectrometry detected lipid profiles in the FSGS serum, which were supported by disturbances in the Raman spectra. Our novel innovative analysis reveals changed lipid metabolome profiles associated with idiopathic FSGS that might reflect a new subtype of the disease

Viable Group A Streptococci in Macrophages during Acute Soft Tissue Infection

BACKGROUND: Group A streptococcal severe soft tissue infections, such as necrotizing fasciitis, are rapidly progressive infections associated with high mortality. Group A streptococcus is typically considered an extracellular pathogen, but has been shown to reside intracellularly in host cells. METHODS AND FINDINGS: We characterized in vivo interactions between group A streptococci (GAS) and cells involved in innate immune responses, using human biopsies (n = 70) collected from 17 patients with soft tissue infections. Immunostaining and in situ image analysis revealed high amounts of bacteria in the biopsies, even in those collected after prolonged antibiotic therapy. Viability of the streptococci was assessed by use of a bacterial viability stain, which demonstrated viable bacteria in 74% of the biopsies. GAS were present both extracellularly and intracellularly within phagocytic cells, primarily within macrophages. Intracellular GAS were predominantly noted in biopsies from newly involved tissue characterized by lower inflammation and bacterial load, whereas purely extracellular GAS or a combination of intra- and extracellular GAS dominated in severely inflamed tissue. The latter tissue was also associated with a significantly increased amount of the cysteine protease streptococcal pyrogenic exotoxin SpeB. In vitro studies confirmed that macrophages serve as reservoirs for viable GAS, and infection with a speB-deletion mutant produced significantly lower frequencies of cells with viable GAS following infection as compared to the wild-type bacteria. CONCLUSIONS: This is the first study to demonstrate that GAS survive intracellularly in macrophages during acute invasive infections. This intracellular presence may have evolved as a mechanism to avoid antibiotic eradication, which may explain our finding that high bacterial load is present even in tissue collected after prolonged intravenous antibiotic therapy. This new insight into the pathogenesis of streptococcal soft tissue infections highlights a need for alternative therapeutic strategies