International Accounting Standards, Budgeting and Controlling in Private and Public Sector

The purpose of this article is to present the ability of convergence in budgeting and control mechanisms between Private and Public Sectors, based on the standardization of financial events in accordance with International Accounting Standards (IAS). The necessity arises from the trend –expressed as New Public Management (NPM) theory – of adopting in Public Sector entities, management procedures that are followed in the Private Sector. The research concludes that the common structure of financial statements under IAS/IFRS and IPSAS allows the convergence of budgeting and control mechanisms between Public and Private Sectors. In the herein presented article, the budgeting and controlling models applied in the Private Sector entities have been applied in the Public Sector organizations considering the different directions of the mechanisms that generate these models. The research enhances the accountability and decision-making in the Public Sector, while contributing to further discussions about the effectiveness of the application of Private-sector techniques in Public entities.     Keywords: Audit; Accounting, IAS/IFRS/IPSAS, Financial Contro

Acute kidney injury pathology and pathophysiology: A retrospective review

Acute kidney injury (AKI) is the clinical term used for decline or loss of renal function. It is associated with chronic kidney disease (CKD) and high morbidity and mortality. However, not all causes of AKI lead to severe consequences and some are reversible. The underlying pathology can be a guide for treatment and assessment of prognosis. The Kidney Disease: Improving Global Outcomes guidelines recommend that the cause of AKI should be identified if possible. Renal biopsy can distinguish specific AKI entities and assist in patient management. This review aims to show the pathology of AKI, including glomerular and tubular diseases

Pseudorapidity Distribution of Charged Particles in PbarP Collisions at root(s)= 630GeV

Using a silicon vertex detector, we measure the charged particle pseudorapidity distribution over the range 1.5 to 5.5 using data collected from PbarP collisions at root s = 630 GeV. With a data sample of 3 million events, we deduce a result with an overall normalization uncertainty of 5%, and typical bin to bin errors of a few percent. We compare our result to the measurement of UA5, and the distribution generated by the Lund Monte Carlo with default settings. This is only the second measurement at this level of precision, and only the second measurement for pseudorapidity greater than 3.Comment: 9 pages, 5 figures, LaTeX format. For ps file see http://hep1.physics.wayne.edu/harr/harr.html Submitted to Physics Letters

Transforming exploratory creativity with DeLeNoX

We introduce DeLeNoX (Deep Learning Novelty Explorer), a system that autonomously creates artifacts in constrained spaces according to its own evolving interestingness criterion. DeLeNoX proceeds in alternating phases of exploration and transformation. In the exploration phases, a version of novelty search augmented with constraint handling searches for maximally diverse artifacts using a given distance function. In the transformation phases, a deep learning autoencoder learns to compress the variation between the found artifacts into a lower-dimensional space. The newly trained encoder is then used as the basis for a new distance function, transforming the criteria for the next exploration phase. In the current paper, we apply DeLeNoX to the creation of spaceships suitable for use in two-dimensional arcade-style computer games, a representative problem in procedural content generation in games. We also situate DeLeNoX in relation to the distinction between exploratory and transformational creativity, and in relation to Schmidhuber’s theory of creativity through the drive for compression progress.peer-reviewe

Adaptive game level creation through rank-based interactive evolution

This paper introduces Rank-based Interactive Evolution (RIE) which is an alternative to interactive evolution driven by computational models of user preferences to generate personalized content. In RIE, the computational models are adapted to the preferences of users which, in turn, are used as fitness functions for the optimization of the generated content. The preference models are built via ranking-based preference learning, while the content is generated via evolutionary search. The proposed method is evaluated on the creation of strategy game maps, and its performance is tested using artificial agents. Results suggest that RIE is both faster and more robust than standard interactive evolution and outperforms other state-of-the-art interactive evolution approaches.The research is supported, in part, by the FP7 ICT project SIREN (project no: 258453) and by the FP7 ICT project C2Learn (project no: 318480).peer-reviewe

GALA: an international multicentre randomised trial comparing general anaesthesia versus local anaesthesia for carotid surgery

Background: Patients who have severe narrowing at or near the origin of the internal carotid artery as a result of atherosclerosis have a high risk of ischaemic stroke ipsilateral to the arterial lesion. Previous trials have shown that carotid endarterectomy improves long-term outcomes, particularly when performed soon after a prior transient ischaemic attack or mild ischaemic stroke. However, complications may occur during or soon after surgery, the most serious of which is stroke, which can be fatal. It has been suggested that performing the operation under local anaesthesia, rather than general anaesthesia, may be safer. Therefore, a prospective, randomised trial of local versus general anaesthesia for carotid endarterectomy was proposed to determine whether type of anaesthesia influences peri-operative morbidity and mortality, quality of life and longer term outcome in terms of stroke-free survival. Methods/design: A two-arm, parallel group, multicentre randomised controlled trial with a recruitment target of 5000 patients. For entry into the study, in the opinion of the responsible clinician, the patient requiring an endarterectomy must be suitable for either local or general anaesthesia, and have no clear indication for either type. All patients with symptomatic or asymptomatic internal carotid stenosis for whom open surgery is advised are eligible. There is no upper age limit. Exclusion criteria are: no informed consent; definite preference for local or general anaesthetic by the clinician or patient; patient unlikely to be able to co-operate with awake testing during local anaesthesia; patient requiring simultaneous bilateral carotid endarterectomy; carotid endarterectomy combined with another operation such as coronary bypass surgery; and, the patient has been randomised into the trial previously. Patients are randomised to local or general anaesthesia by the central trial office. The primary outcome is the proportion of patients alive, stroke free ( including retinal infarction) and without myocardial infarction 30 days post-surgery. Secondary outcomes include the proportion of patients alive and stroke free at one year; health related quality of life at 30 days; surgical adverse events, re-operation and re-admission rates; the relative cost of the two methods of anaesthesia; length of stay and intensive and high dependency bed occupancy

Calcium oxalate crystals induce renal inflammation by NLRP3-mediated IL-1β secretion

Nephrocalcinosis, acute calcium oxalate (CaOx) nephropathy, and renal stone disease can lead to inflammation and subsequent renal failure, but the underlying pathological mechanisms remain elusive. Other crystallopathies, such as gout, atherosclerosis, and asbestosis, trigger inflammation and tissue remodeling by inducing IL-1β secretion, leading us to hypothesize that CaOx crystals may induce inflammation in a similar manner. In mice, intrarenal CaOx deposition induced tubular damage, cytokine expression, neutrophil recruitment, and renal failure. We found that CaOx crystals activated murine renal DCs to secrete IL-1β through a pathway that included NLRP3, ASC, and caspase-1. Despite a similar amount of crystal deposits, intrarenal inflammation, tubular damage, and renal dysfunction were abrogated in mice deficient in MyD88; NLRP3, ASC, and caspase-1; IL-1R; or IL-18. Nephropathy was attenuated by DC depletion, ATP depletion, or therapeutic IL-1 antagonism. These data demonstrated that CaOx crystals trigger IL-1β–dependent innate immunity via the NLRP3/ASC/caspase-1 axis in intrarenal mononuclear phagocytes and directly damage tubular cells, leading to the release of the NLRP3 agonist ATP. Furthermore, these results suggest that IL-1β blockade may prevent renal damage in nephrocalcinosis