Auditor’s Responsibilities For Investigating And Detecting Illegal Employment Activities By Audit Clients

Asking the auditor to be responsible for detecting illegal employees is a far reach. This is management’s responsibility. However, this paper discusses why the auditor may have an obligation to expand audit procedures to investigate the possibility of illegal hiring practices. When the client is operating in an area or industry where illegal employees are commonly used, then the auditor should use an attitude of professional skepticism and beware of illegal employees being used by the company. Inquiries and observations procedures may indicate potential illegal hiring practices. Also, discussions with management and other employees should be performed as well as a thorough review of board minutes. The procedures performed by the auditor in gaining an understanding of the entity and its environment as well as in the search for illegal acts may identify situations where the hiring of illegal employees is a possibility. One of the main issues raised in the article is the impact on the level of trust that needs to exist between the client and the auditor

Nuclear and cytoplasmic LIMK1 enhances human breast cancer progression

<p>Abstract</p> <p>Background</p> <p>LIM kinase 1 (LIMK1) is expressed in both cytoplasmic and nuclear compartments, and is a key regulator of cytoskeletal organization involved in cell migration and proliferation. LIMK1 levels are increased in several human cancers, with LIMK1 over-expression in prostate and breast cancer cells leading to tumor progression. While it has been presumed that the mechanism by which LIMK1 promotes cancer progression is via its cytoplasmic effects, the role of nuclear vs cytoplasmic LIMK1 in the tumorigenic process has not been examined.</p> <p>Results</p> <p>To determine if cytoplasmic or nuclear LIMK1 expression correlated with breast cancer, we performed immunohistochemical (IHC) analysis of breast tissue microarrays (TMAs), The IHC analysis of breast TMAs revealed that 76% of malignant breast tissue samples strongly expressed LIMK1 in the cytoplasm, with 52% of these specimens also expressing nuclear LIMK1. Only 48% of benign breast samples displayed strong cytoplasmic LIMK1 expression and 27% of these expressed nuclear LIMK1. To investigate the respective roles of cytoplamsic and nuclear LIMK1 in breast cancer progression, we targeted GFP-LIMK1 to cytoplasmic and nuclear subcellular compartments by fusing nuclear export signals (NESs) or nuclear localization sequences (NLS), respectively, to the amino-terminus of GFP-LIMK1. Stable pools of MDA-MB-231 cells were generated by retroviral transduction, and fluorescence microscopy revealed that GFP alone (control) and GFP-LIMK1 were each expressed in both the cytoplasm and nucleus of MDA-MB-231 cells, whereas NLS-GFP-LIMK1 was expressed in the nucleus and NES-GFP-LIMK1 was expressed in the cytoplasm. Western blot analyses revealed equal expression of GFP-LIMK1 and NES-GFP-LIMK1, with NLS-GFP-LIMK1 expression being less but equal to endogenous LIMK1. Also, Western blotting revealed increased levels of phospho-cofilin, phospho-FAK, phospho-paxillin, phospho-Src, phospho-AKT, and phospho-Erk1/2 in cells expressing all GFP-LIMK1 fusions, compared to GFP alone. Invasion assays revealed that all GFP-LIMK1 fusions increased MDA-MB-231 cell invasion ~1.5-fold, compared to GFP-only control cells. Tumor xenograft studies in nude mice revealed that MDA-MB-231 cells stably expressing GFP-LIMK, NLS-GFP-LIMK1 and NES-GFP-LIMK1 enhanced tumor growth 2.5-, 1.6- and 4.7-fold, respectively, compared to GFP-alone.</p> <p>Conclusion</p> <p>Taken together, these data demonstrate that LIMK1 activity in both the cytoplasmic and nuclear compartments promotes breast cancer progression, underscoring that nuclear LIMK1 contributes to the transforming function of LIMK1.</p

From good to great: learners’ perceptions of the qualities of effective medical teachers and clinical supervisors in psychiatry

Background: The shift in postgraduate medical training towards a competency-based medical education framework has inspired research focused on medical educator competencies. This research has rarely considered the importance of the learning environment in terms of both setting and specialty-specific factors. The current study attempted to fill this gap by examining narrative comments from psychiatry faculty evaluations to understand learners’ perceptions of educator effectiveness. &nbsp; Methods: Data consisted of psychiatry faculty evaluations completed in 2015-2016 by undergraduate and postgraduate learners (N= 324) from McMaster University. Evaluations were provided for medical teachers and clinical supervisors in classroom and clinical settings. Narrative comments were analyzed using descriptive qualitative methodology by three independent reviewers to answer: “What do undergraduate and postgraduate medical learners perceive about educator effectiveness in psychiatry?” Results: Narrative comments were provided on 270/324 (83%) faculty evaluation forms. Four themes and two sub-themes emerged from the qualitative analysis. Effective psychiatry educators demonstrated specific personal characteristics that aligned with previous research on educator effectiveness. Novel themes included the importance of relationships and affective factors, including learner security and inspiration through role modeling Conclusion: Contemporary discussions about educator effectiveness in psychiatry have excluded the dynamic, relational and affective components of the educational exchange highlighted in the current study. This may be an important focus for future educational research

Late non-physiological impacts of Covid-19 on radiography education

In this letter to the editor the authors say that there are long term questions which have not yet been published/investigated to address demands on staff and student radiographers during pandemic recovery and suggest that a special issue of 'Radiography' may address these ideas

Social technologies for online learning: theoretical and contextual issues

Three exemplars are presented of social technologies deployed in educational contexts: wikis; a photo-sharing environment; and a social bookmarking tool. Students were found to engage with the technologies selectively, sometimes rejecting them, in the light of their prior conceptions of education. Some students (a minority in all the studies) were unsympathetic to the educational philosophy underpinning the technology’s adoption. The paper demonstrates, through an examination of in-context use, the importance of socio-cultural factors in relation to education, and the non-deterministic nature of educational technology. The academic study of technology has increasingly called into question the deterministic views which are so pervasive in popular discourse and among policy makers. Instead, socio-cultural factors play a crucial role in shaping and defining technology and educational technology is no exception, as the examples in the paper show. The paper concludes by drawing out some implications of the examples for the use of social technologies in education