Role of tax knowledge and skills: What are the graduate skills required by small to medium accounting firms

Smallandmediumaccounting(SMA)firmscanaccountforapproximately40percentofgraduaterecruitmentinAustralia.DoesthecontextofobtainingemploymentwithaSMAfirm require graduates to have certain knowledge and skills?This article reportsthefindings of a study into the technical and generic skills required by graduatescommencing employment within an Australian SMA firm. The findings suggest thattogether with financial statement and reporting, tax knowledge is highly valued forgraduatestoaSMAfirm.Intermsoftax,thisalsoincludestheabilitytousetaxsoftware.Also,thegenericskillsofcommunication,teamworkandethicsarehighlyregarded.Thisraises the question as to whether current university degrees are providing adequatetechnicalandgenericskilldevelopmentforthosegraduatesseekingemploymentwithaSMAfirm

Linear quadratic Gaussian design for robust performance of a highly maneuverable aircraft

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/77274/1/AIAA-1989-3457-428.pd

A non-destructive view with X-rays into the strain state of bronze axes.

In this paper we present a new approach using highly surface sensitive X-ray diffraction methods for archaeometrical investigation highlighted on the Neolithic Axe of Ahneby. Applying the sin2Ψ-method with a scintillation detector and a MAXIM camera setup, both usually applied for material strain analysis on modern metal fabrics. We can distinguish between different production states of bronze axes: Cast, forged and tempered. The method can be applied as a local probe of some 100th of μm2 or integrative on a square centimeter surface area. We applied established synchrotron radiation based methods of material strain mapping and diffraction on a Neolithic bronze axe as well as replicated material for noninvasive analysis. The main goal of the described investigations was to identify the effects upon the bronze objects of post cast surface treatment with stone tools and of heat treatment

The future of hybrid imaging—part 3: PET/MR, small-animal imaging and beyond

Since the 1990s, hybrid imaging by means of software and hardware image fusion alike allows the intrinsic combination of functional and anatomical image information. This review summarises in three parts the state of the art of dual-technique imaging with a focus on clinical applications. We will attempt to highlight selected areas of potential improvement of combined imaging technologies and new applications. In this third part, we discuss briefly the origins of combined positron emission tomography (PET)/magnetic resonance imaging (MRI). Unlike PET/computed tomography (CT), PET/MRI started out from developments in small-animal imaging technology, and, therefore, we add a section on advances in dual- and multi-modality imaging technology for small animals. Finally, we highlight a number of important aspects beyond technology that should be addressed for a sustained future of hybrid imaging. In short, we predict that, within 10 years, we may see all existing multi-modality imaging systems in clinical routine, including PET/MRI. Despite the current lack of clinical evidence, integrated PET/MRI may become particularly important and clinically useful in improved therapy planning for neurodegenerative diseases and subsequent response assessment, as well as in complementary loco-regional oncology imaging. Although desirable, other combinations of imaging systems, such as single-photon emission computed tomography (SPECT)/MRI may be anticipated, but will first need to go through the process of viable clinical prototyping. In the interim, a combination of PET and ultrasound may become available. As exciting as these new possible triple-technique—imaging systems sound, we need to be aware that they have to be technologically feasible, applicable in clinical routine and cost-effective

Beyond synchronization: String instability in coupled harmonic oscillator systems

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/113675/1/rnc3229.pd

Disease variants in genomes of 44 centenarians

To identify previously reported disease mutations that are compatible with extraordinary longevity, we screened the coding regions of the genomes of 44 Ashkenazi Jewish centenarians. Individual genome sequences were generated with 30x coverage on the Illumina HiSeq 2000 and single-nucleotide variants were called with the genome analysis toolkit (GATK). We identified 130 coding variants that were annotated as pathogenic or likely pathogenic based on the ClinVar database and that are infrequent in the general population. These variants were previously reported to cause a wide range of degenerative, neoplastic, and cardiac diseases with autosomal dominant, autosomal recessive, and X-linked inheritance. Several of these variants are located in genes that harbor actionable incidental findings, according to the recommendations of the American College of Medical Genetics. In addition, we found risk variants for late-onset neurodegenerative diseases, such as the APOE epsilon4 allele that was even present in a homozygous state in one centenarian who did not develop Alzheimer\u27s disease. Our data demonstrate that the incidental finding of certain reported disease variants in an individual genome may not preclude an extraordinarily long life. When the observed variants are encountered in the context of clinical sequencing, it is thus important to exercise caution in justifying clinical decisions

Discrete-time loop transfer recovery for systems with nonminimum phase zeros and time delays,

The purpose of this paper is to study what happens when the discrete-time loop transfer recovery (LTR) procedure is applied to plants with nonminimum phase zeros and with uniform time delay in all channels. Explicit expressions are given for the asymptotic behavior of the resulting sensitivity function and loop transfer function. These results yield a better understanding of the mechanism of the discrete-time loop transfer recovery procedure and the design limitations due to nonminimum phase zeros and time delays.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/30951/1/0000623.pd

Annotation concept synthesis and enrichment analysis: a logic-based approach to the interpretation of high-throughput experiments

Motivation: Annotation Enrichment Analysis (AEA) is a widely used analytical approach to process data generated by high-throughput genomic and proteomic experiments such as gene expression microarrays. The analysis uncovers and summarizes discriminating background information (e.g. GO annotations) for sets of genes identified by experiments (e.g. a set of differentially expressed genes, a cluster). The discovered information is utilized by human experts to find biological interpretations of the experiments

Limits on achievable robustness against coprime factor uncertainty

We consider the problem of robustness optimization against normalized coprime factor uncertainty in single-input, single-output systems. We show that loop shapes known from classical analysis to be inconsistent with closed-loop robust stability will tend to have poor optimal robustness. Such loop shapes include those with a high crossover frequency relative to a nonminimum phase zero, a low crossover frequency relative to an unstable pole, or a rapid rolloff rate near gain crossover. Our results consist of a set of lower bounds on the optimal cost of the robustness optimization problem, each lower bound being appropriate to one of these three problematic loop shapes. The lower bounds are derived using the Poisson integral, and display the qualitative relationship between the loop shape and the level of optimal robustness.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/31238/1/0000144.pd