Culture And Risk Assessment: A Comparison Of Singapore And Taiwan

This study examines two areas of auditing: namely, the identification of those factors that are associated with audit risk, business risk, and personal risk; and secondly how culture affects risk assessment. A factor analysis and a logistic regression are used to analyze questionnaire data collected from Singapore and Taiwan. The results show that three factors (the effectiveness of control activities, reporting bias of management and reliability of management) are strongly associated with the auditor’s risk assessment. This result replicates findings of previous research, indicating the importance of understand the client’s control environment in the assessment of the likelihood of material misstatements. In addition, this study also hypothesized that differences in the cultural values of Chinese auditors are likely to result in differences in the risks assessed. The results show that auditors place more emphasis on their firms’ risk rather than their personal risk. However, compared to auditors in Taiwan, auditors in Singapore seem to be more concerned with risks at the individual level than at the group level. It implies the impact of Western Anglo-Saxon ideas on individuals from a Chinese background

NF-κB and CREB Are Involved in IL-8 Production of Human Neutrophils Induced by Trichomonas vaginalis-Derived Secretory Products

Trichomonas vaginalis is a flagellated lumen-dwelling extracellular protozoan parasite that causes human trichomoniasis via sexual intercourse. Human neutrophils play a crucial role in acute tissue inflammatory responses in T. vaginalis infection. In this study, we investigated the signaling mechanism of neutrophil responses when stimulated with T. vaginalis-derived secretory products (TvSP), which were collected from 1×107 live trichomonads. Incubation of human neutrophils isolated from peripheral blood with TvSP induced up-regulation of IL-8 protein secretion. In addition, stimulation with TvSP induced phosphorylation of NF-κB and CREB in neutrophils. Moreover, TvSP-induced IL-8 production was also significantly inhibited by pretreatment of neutrophils with iκB inhibitor or CREB inhibitor. These results suggest that transcription factors NF-κB and CREB are involved in IL-8 production in human neutrophils induced by stimulation with T. vaginalis infection

The PRC's overseas Chinese policy

This thesis examines the People's Republic of China's (PRC) overseas Chinese policy from its founding to the present. Over time China's overseas Chinese policy has evolved to reflect changing migration patterns and favorable international conditions. The overseas Chinese have been both a problem and an instrument of China's domestic and foreign policy agenda. The one constant in Beijing's domestic agenda has been the need to attract foreign exchange--primarily through the overseas Chinese in the form of remittance or investment. Moreover, there has been significant continuity in its foreign policy and corresponding overseas Chinese policy. One of Beijing's primary foreign policy objectives has been to restore relations with its neighbors. Therefore, China sought diplomatic relations with its Southeast Asian neighbors and made efforts to solve the overseas Chinese dual nationality problem. Finally, China's third and fourth generation leaders have undertaken a more pragmatic, sophisticated, and subtler foreign policy approach to achieving Beijing's ambitions. China's "new diplomacy" is changing the way its neighbors view the emerging power and their overseas Chinese communities. Thus, the estimated 35 million overseas Chinese have become assets in connecting China to the outside world.http://archive.org/details/theprcsoverseasc109454030US Air Force (USAF) author.Approved for public release; distribution is unlimited

The Effects Between Numerical Tabulations And Graphs Of Financial Information On The Judgment Of Investors

Due to developments in information markets and advancements in information technology, and with the rapidity of information flow on the Internet, it is vital to increase the level of information transparency. Disclosure methods of financial information have presently become an important topic of discussion. By using numerical tables, non-distorted graphs or distorted graphs of financial information, this research discusses whether financial information display types indeed influence investors’ judgments and decisions. We investigate and analyze the use of graph disclosure in Taiwan and use experiment design methods to test the effect of investors’ judgment by comparing different display types of financial information. Our results find graphs are used to display comparative than numerical financial information, showing how this can influence investors’ awareness and judgments and use of graphs can be used to manipulate impressions (impression management)

Polymer material for electrolytic membranes in fuel cells

A polymer, PEEK or SPES is processed to use it as a proton conducting membrane for a fuel cell. Asymmetric properties are formed

Dynamic Repositioning of CD4 and CD8 Genes during T Cell Development

Although stable repression of CD4 and CD8 genes is a central feature of T cell lineage commitment, we lack detailed information about the timing and mechanism of this repression. Stable gene repression has been linked to the position of genes within the nucleus. Therefore, information about the nuclear position of CD4 and CD8 genes during T cell development could provide insights into both the mechanism of regulation of CD4 and CD8 genes, and the process of lineage commitment. Here, we report that lineage-specific repression of CD4 and CD8 genes is associated with the repositioning of alleles close to heterochromatin. We also provide evidence that the relocalization of CD4 and CD8 genes to heterochromatin can occur as an early response to positive selection signals. We discuss our results in terms of our current knowledge of CD4 and CD8 gene regulation and CD4 versus CD8 lineage commitment

The Relationship Between Information Transparency And The Informativeness Of Accounting Earnings

The issue of corporate governance has prompted calls for greater transparency and disclosure on companies around the world. As a result, a disclosure ranking system, Information Transparency and Disclosure Ranking System (ITDRS) was launched in Taiwan since 2003 by the request of Taiwan Stock Exchange Corporation (TSEC). This paper examines the relationship between information transparency and the informativeness of accounting earnings. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2003 and 2004. Empirical results indicate that, information transparency, measured by the ranking of ITDRS, reduces the informativeness of accounting earnings. However, if information transparency is measured by the ratio of long-term investment in stocks, evidences show higher earnings response coefficients (ERC) for the more transparent firms. The results suggest that accounting numbers are more useful or valuable than the ITDRS ranking results from investors’ perspective. It also suggests that the ITDRS may be not a good proxy for financial transparency

A Molecular Surveillance System for Global Patterns of Drug Resistance in Imported Malaria

Analysis of imported malaria in travelers may represent a novel surveillance system for drug-resistant malaria. We analyzed consecutive falciparum malaria isolates from Canadian travelers from 1994 to 2000, for polymorphisms in pfcrt, dhfr, and dhps linked to chloroquine and pyrimethamine/sulfadoxine resistance. Forty percent of isolates possessed the K76 pfcrt allele, suggesting that many imported falciparum infections are still responsive to chloroquine. Travelers who had recently taken chloroquine had a significantly increased risk of harboring isolates with pfcrt resistance alleles (odds ratio = 4.47; p=0.03). The presence of two or more mutations in dhfr or dhps was found in 64.8% (95% confidence interval [CI] 54.6 to 73.9) and in 30.4% (95% CI 21.7 to 40.3) of isolates, respectively, and increased significantly over the course of the study. These molecular markers indicate that pyrimethamine/sulfadoxine resistance is increasing and is now too high to rely on this drug as a routine therapeutic agent to treat malaria in travelers

HIV and STI Prevalence among Female Sex Workers in Côte d'Ivoire: Why Targeted Prevention Programs Should Be Continued and Strengthened

Objective: To assess condom use and prevalence of STIs and HIV among female sex workers (FSWs), as part of a comprehensive monitoring and evaluation plan of a nationwide sex worker prevention project in Côte d’Ivoire. Design and Methods: Cross sectional surveys were conducted among FSWs attending five project clinics in Abidjan and San Pedro (2007), and in Yamoussoukro and Gagnoa (2009). A standardized questionnaire was administered in a face-toface interview, which included questions on socio-demographic characteristics, sexual behaviour and condom use. After the interview, the participants were asked to provide samples for STI and HIV testing. Results: A total of 1110 FSWs participated in the surveys. There were large differences in socio-demographic and behavioural characteristics between FSW coming for the first time as compared to FSW coming on a routine visit. The prevalence of N. gonorrhoeae or C.trachomatis was 9.1%, 11.8 % among first vs. 6.9 % routine attendees (p = 0.004). The overall HIV prevalence was 26.6%, it was lower among first time attendees (17.5 % as compared to 33.9 % for routine attendees, p,0.001). The HIV prevalence among first attendees was also lower than the proportion of HIV positive tests from routine testing and counselling services in the same clinics. Conclusions: The results show a relatively high STI and HIV prevalence among FSWs in different cities in Côte d’Ivoire. In th