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