The State Of Teaching Accounting Information Systems: Is There A Gap?

Based upon a literature review and through interviews, discussions, and questionnaires filled out by accounting information systems (AIS) educators, the authors conclude that while total consistency and uniformity may not be desirable in teaching the subject of AIS, there seems to still be a need for more rigor, more consistency in coverage, and perhaps, more cutting-edge training of instructors to be able to prepare the students in this important area.  They further conclude that more hands-on exercises and practice seem to be needed in the dissemination of knowledge in this respect.  The authors also observe that perhaps more than one course is needed to be able to cover the fundamentals in accounting systems as well as provide numerous experiences with relevant software.  Additional interviews and discussions with experts in the accounting systems area on an ongoing basis are very much needed to do justice to this important matter

Association between TNF-α promoter G-308A and G-238A polymorphisms and obesity

Tumor necrosis factor-α (TNF-α), an adipokine, is produced in adipocytes, and the elevation of its levels has been linked to obesity and insulin resistance in some population. In this study the relationship between TNF-α promoter gene polymorphism and obesity in an Iranian population has been studied. Subjects were randomly selected from Tehran Cohort Lipid and Glucose Study. Adult participants placed in three groups according to their body mass index (BMI): BMI < 25, 25 ≤ BMI < 30, BMI ≥ 30 and under-18 subjects placed in two groups, under 85th percentile BMI and above 85th percentile. Finally, 244 persons were selected for G-308A and G-238A polymorphisms analysis. The FBS, high-density lipoprotein cholesterol (HDL-C), low-density lipoprotein cholesterol (LDL-C), triglyceride, cholesterol levels and blood pressure and HOMA of all subjects were measured. The polymorphism −308 and −238 were revealed by restriction fragment length polymorphism (RFLP; NCOI and MSPI) after the promoter site was amplified by PCR. The allele frequency of TNF-α polymorphism was in the Hardy–Weinberg equilibrium. There was no relation between BMI and the frequency of this allele. The fact that there is no association between G-308A and G-238A TNF-α promoter polymorphisms and obesity probably shows that it is not an important risk factor for obesity and consequently for cardiovascular disease

Refractive index and scattering of porous TiO 2 films

Porous titanium dioxide (TiO2) films are essential components of dye sensitized solar cells (DSSCs) as well as perovskite solar cells (PSCs). Unfortunately, porosity, refractive index, and scattering properties of these films are only roughly known. This induces uncertainties in modelling and understanding of these solar cells. Since the literature provides only descriptions of the optical properties of the porous TiO2 layers with unclear relevance to these solar cells, we investigate porous TiO2 films really used in DSSCs and potentially usable in PSCs. The effective refractive index and the film porosity for different nanostructures that were fabricated from solution-based techniques were determined. The found values are 1.7982 ± 0.005 for the effective refractive index of one kind of TiO2 films and 1.62 ± 0.002 for another one. These values lead to porosities of 53.5% and 65%, respectively. The scattering of the films can be described by a wavelength-independent effective scattering parameter for one film type and by effective scattering particles with a diameter of 46.5 nm for the other film type. The determined porosities are also of relevance for the ionic transport which is functionally crucial in DSSCs and a disturbance in PSCs

Polycaprolactone Microfibrous Scaffolds to Navigate Neural Stem Cells

Fibrous scaffolds have shown promise in tissue engineering due to their ability to improve cell alignment and migration. In this paper, poly(ε-caprolactone) (PCL) fibers are fabricated in different sizes using a microfluidic platform. By using this approach, we demonstrated considerable flexibility in ability to control the size of the fibers. It was shown that the average diameter of the fibers was obtained in the range of 2.6–36.5 μm by selecting the PCL solution flow rate from 1 to 5 μL min–1 and the sheath flow rate from 20 to 400 μL min–1 in the microfluidic channel. The microfibers were used to create 3D microenvironments in order to investigate growth and differentiation of adult hippocampal stem/progenitor cells (AHPCs) in vitro. The results indicated that the 3D topography of the PCL substrates, along with chemical (extracellular matrix) guidance cues supported the adhesion, survival, and differentiation of the AHPCs. Additionally, it was found that the cell deviation angle for 44–66% of cells on different types of fibers was less than 10°. This reveals the functionality of PCL fibrous scaffolds for cell alignment important in applications such as reconnecting serious nerve injuries and guiding the direction of axon growth as well as regenerating blood vessels, tendons, and muscle tissue