1,748 research outputs found
Viral infection: an evolving insight into the signal transduction pathways responsible for the innate immune response
The innate immune response is initiated by the interaction of stereotypical pathogen components with genetically conserved receptors for extracytosolic pathogen-associated molecular patterns (PAMPs) or intracytosolic nucleic acids. In multicellular organisms, this interaction typically clusters signal transduction molecules and leads to their activations, thereby initiating signals that activate innate immune effector mechanisms to protect the host. In some cases programmed cell death-a fundamental form of innate immunity-is initiated in response to genotoxic or biochemical stress that is associated with viral infection. In this paper we will summarize innate immune mechanisms that are relevant to viral pathogenesis and outline the continuing evolution of viral mechanisms that suppress the innate immunity in mammalian hosts. These mechanisms of viral innate immune evasion provide significant insight into the pathways of the antiviral innate immune response of many organisms. Examples of relevant mammalian innate immune defenses host defenses include signaling to interferon and cytokine response pathways as well as signaling to the inflammasome. Understanding which viral innate immune evasion mechanisms are linked to pathogenesis may translate into therapies and vaccines that are truly effective in eliminating the morbidity and mortality associated with viral infections in individuals
An Empirical Analysis of Internal Control Weaknesses Under SAS No. 78: An Examination of State Audit Reports
While there has been a considerable amount of research regarding internal control over the past several years, scant empirical research has examined SAS No. 78\u27s integrated five-component depiction of internal control in a government setting. In particular, to our knowledge, no study has assessed the types or frequency of weaknesses under the SAS No. 78 framework using actual internal control system findings. In this study, we examine 32 state department and agency internal control reports to assess how well the theoretical framework captures actual system weaknesses, and to determine the relative distribution of weaknesses across components of the framework.
Our results indicate that the five-component framework was able to effectively classify the 213 reported control weaknesses. Control activities had the highest proportion of identified weaknesses (i.e. around 30%) and monitoring the lowest proportion of weaknesses (i.e. around 10%)
Internal Control Components: Did COSO Get It Right?
Financial accounting frauds and the attention they bring are not new. Fortunately, neither are the accounting profession’s ongoing attempts to limit these types of fraud by encouraging strong systems of internal control. In October 1986, amid growing concerns about the extent of fraudulent financial reporting, the National Commission on Fraudulent Financial Reporting (the Treadway Commission) began an extensive study and evaluation of the integrity of the U.S. system of financial reporting. The Treadway Commission’s final report, issued in 1987, provided numerous recommendations for improving the financial reporting environment and auditing standards. In response, the Committee of Sponsoring Organizations (COSO) developed a comprehensive, integrated model of internal control to offer guidance for creating, adapting, and monitoring systems of controls. This integrated framework was later tailored to practitioners by the Auditing Standards Board (ASB) through SAS 78.
While people are now more interested in internal control evaluations by corporations, auditors, and auditing standards-setters due to SAS 99, Consideration of Fraud in a Financial Statement Audit, and the Sarbanes-Oxley Act of 2002, relatively little factual data is available to confirm or deny the efficacy of the interrelated internal control components embraced by COSO and codified in the professional standards under SAS 78. To illuminate such data, the authors compiled an analysis of internal control weaknesses communicated by 32 Rhode Island state agencies using the framework mandated by SAS 78
Which anthropometric and lower body power variables are predictive of professional and amateur playing status in male rugby union players?
The purpose of this study was to compare anthropometric and lower body power measurements between current professional and amateur male rugby union players. The present study also sought to determine which anthropometric and physical performance variables were predictive of playing standard. Thirty professional and 30 amateur RU players performed Wattbike 6 s maximal effort (WB6S) and countermovement (CMJ) and squat jump (SJ) assessments, anthropometric measures were also taken. Dependant variables recorded and analysed including: body mass, stature, Σ8 site skinfolds, WB6S absolute and relative peak power, CMJ and SJ average concentric force, jump height, peak velocity, time to peak force, rate of force development (RFD) and absolute and relative peak force and power. Professional players were heavier, taller and leaner than their amateur counterparts (p < 0.05). Professional players performed significantly better in all physical performance measures except CMJ and SJ time to peak force, CMJ RFD and SJ relative peak force. Variables which were predictive of playing standard were: Σ8 skinfolds, CMJ peak velocity and WB6S absolute and relative peak power (p < 0.05). These findings indicate that the current body of male professional RU players is anthropometrically and physically superior to their amateur counterparts, although not all variables assessed here were predictive of playing standard. Data presented here indicate that Σ8 skinfolds, WB6S absolute and relative power and CMJ peak velocity are predictive of playing standard, whereas other anthropometric and strength and power variables are not
Particle formation and interaction
A wide variety of experiments can be conducted on the Space Station that involve the physics of small particles of planetary significance. Processes of interest include nucleation and condensation of particles from a gas, aggregation of small particles into larger ones, and low velocity collisions of particles. All of these processes could be investigated with a general purpose facility on the Space Station. The microgravity environment would be necessary to perform many experiments, as they generally require that particles be suspended for periods substantially longer than are practical at 1 g. Only experiments relevant to planetary processes will be discussed in detail here, but it is important to stress that a particle facility will be useful to a wide variety of scientific disciplines, and can be used to address many scientific problems
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