Metal/ceramic composites from freeze-cast preforms: domain structure and mechanical properties

Domain level mechanical properties of innovative metal/ceramic composites produced by melt infiltration of freeze-cast ceramic performs have been examined. Individual domains exhibit pronounced elastic-plastic anisotropy. The highest stiffness and strength are observed in the direction parallel to the preform freezing direction. Analysis of processing induced thermal residual stress and internal load transfer were studied using energy dispersive syncjrotron X-ray diffarction

Assessing the Feasibility of the Employer as a Health Advisor for Type 2 Diabetes Prevention

Type 2 diabetes has become a serious issue affecting millions of Americans, especially in the southern United States. Georgia is one southern state where diabetes rates are high. Diabetes is exacerbated in rural areas where many communities are medically underserved. Therefore, diabetes prevention interventions that target rural communities in the South are needed to address this issue. Traditional methods of addressing diabetes in the South have not been effective. Innovative methods, such as worksite prevention programs, must be developed to combat the problem. The purpose of this study was to assess the feasibility of the employer as a health advisor for type 2 diabetes prevention within small, locally-owned businesses in a rural community. This study focused on barbershops and sought to determine if a diabetes prevention education intervention where the owner of the barbershop is trained to educate his barbers about diabetes prevention could be implemented in the barbershop setting. Twenty in-depth interviews were conducted with the owners (n = 5) and barbers (n=15) of five barbershops in Statesboro, GA, to determine the feasibility of the intervention. This qualitative study used a grounded theory approach where codes were developed from the transcripts and themes emerged and were operationalized into theories. The results of this study showed that the owners and barbers all felt that the intervention was feasible and could be implemented in the barbershop. The owners and barbers felt that diabetes was an important issue in their community. The owners felt comfortable educating their barbers about diabetes prevention, and the barbers were receptive towards the idea of being educated by their employer. They also provided suggestions on how to improve the program. In order for this intervention to be effective, it must be tailored to fit within the barbershop environment. This intervention addresses known health disparities that exist in the African-American community and underscores the need for additional worksite health promotion programs in medically underserved communities

Manufacturing extremism: political consequences of profit-seeking media

We analyze the consequences of a monopolistic, non-partisan, profit-maximizing media on policy divergence. The media undertakes costly coverage that may reveal the quality of an office-seeking political challenger only if quality-conscious voters pay an access fee. Voters are ideologically homogenous and the incumbent politican is a populist with known quality. We show that while media absence implies a populist challenger, media presence yields platform extremism: it creates demand for information about quality and provides incentives to the media to invest in coverage that are exploited by high-quality challengers to signal strength. JEL Classifiers: C72, D72, D8

Framework of Audit Quality for Statutory Financial Audit: A Conceptual Review

Compliance with applicable legal and regulatory requirement and issuing reports which are appropriate in circumstances is the basic prerequisite of quality audit. According to framework of audit quality proposed by International Auditing and Assurance Standards Board (IAASB) under International Federation of Accountants (IFAC), quality of audit depends upon certain underlying factors, communication among the stakeholders of financial reporting supply chain and certain contextual issues. In this current study, an attempt has been made to conceptually discuss the framework of audit quality as proposed by IAASB and draw conclusion on its applicability in ensuring quality of audit. Keywords: Statutory Audit, Quality Control, Audit Quality

Regulatory Framework Governing Audit Activities: A Comparison among Select Counties

The study identifies that the major portion of audit process can be segregated into a few major segments, such as audit engagement, audit planning, audit evidences, audit sampling, audit documentation and audit report. Responsibilities of a statutory auditor towards each of these issues are governed by particular Auditing Standards. The study considers three countries including the United States of America, the United Kingdom and India which have significant contribution towards world Gross Domestic Product. Auditing Standards governing aforesaid issues in these three countries have been identified and a comparative analysis of their requirements has been made to some extent. The analysis points towards a successful convergence of county specific Auditing Standards and International Standards on Auditing (ISAs). However, the requirements of the standards in UK and India are different from that of USA in few cases. Keywords: Audit Engagement, Audit Planning, Audit Evidence, Audit Sampling, Audit Documentation, Audit Report, USA, UK, Indi

Activation and repression of transcription by differential contact: two sides of a coin

Activation and repression of transcription are primarily caused by gene regulatory proteins (activators and repressors), which act by binding to specific sites on DNA. The steps from initial binding of RNA polymerase to the elongating complex are characterized by many intermediates, each with a discrete structure, offering many mechanistic possibilities for regulator actions. It has been shown in some systems that the activator acts by helping RNA polymerase or other associated factors to bind (recruitment) and/or by influencing a postrecruitment step (isomerization, promoter clearance, etc.) (1-7). We have used the term recruitment for referring to assistance only on the initial binding step of RNA polymerase. We caution that a postbinding step may be indistinguishable from the recruitment step if they are in rapid equilibrium. Clearly, all activators do not act at the level of RNA polymerase recruitment to the promoters. There are activators demonstrated to help postbinding steps that have no effect on initial binding (4-7). Promoter-specific repression can occur by sterically hindering the binding of RNA polymerase or of, in principle, another essential transcription factor to the promoter (8, 9). However, other studies in several promoters, as was anticipated (10), point toward repressor action also through contact with promoter-bound RNA polymerase at a postbinding step (11-17). More interestingly, some regulators act as activator in one context and as repressor in another (13, 15). Although the contact regions on the surface of some regulators and of RNA polymerase have been mapped (18, 19), how these contacts cause activation or inhibition of transcription initiation in biochemical terms is not known. In principle, the contact may affect the process of transcription initiation (i) by allosteric modification of RNA polymerase and/or (ii) by energetic stabilization of an intermediate(s). Regulator-induced conformation changes in RNA polymerase by protein-protein contact may contribute to the regulation process. However, a regulator-RNA polymerase contact may play a fundamentally different role in transcription initiation. In this article, we provide a conceptual framework for the process of activator and repressor action through differential stabilization of one or more of the intermediate states of RNA polymerase-promoter complex by its contact with the regulator. We portray regulators as catalysts. From a thermodynamic point, we view that activators, like catalysts, lower the activation energy of some step(s) in the reaction pathway of transcription initiation. As discussed below, a similar energetic argument explains the action of repressors. To make our point, we discuss simple examples of DNA-binding regulators modulating RNA polymerase during transcription initiation in selected prokaryotic systems

Impact of Select Parameters on Capital Generation in Indian Primary Capital Market: A Regression Analysis

Corporate finance is raised from the primary capital market through public offers, rights issues and private placement, etc. Public offer is the largest sources of funds from the primary capital market to the company. The initial and subsequent capital issue of securities like equity shares, preference shares, debentures or bonds can be made in the primary market through public issues as well as rights issues.  Initial issue of securities is offered to the public through issue of prospectus and subsequently the public subscribe to them in the primary market directly. In post liberalisation era, capital raised in this market can be represented based on select parameters. They are category, issuer, instrument, sector, region and size. Each parameter has two or more elements against which capital is raised.The study analyses impact of capital generation against each element of select parameters on overall capital generation in Indian primary market during 1993-94 to 2013-14 using Multiple Linear Regression Analysis. Standardised regression coefficients for underlying elements of each parameter measure their impact on overall capital generation. Significance of the model is analysed using one way ANOVA. The study shows that each model developed for select parameters is statistically significant and capital generated against all elements under each parameter has excellent strength of association with total capital raised. Capital generated through Preference Shares and capital generated in small sizes does not have significant impact on overall resource mobilisation in Indian primary market. Keywords: Indian Primary Capital Market, Resource Mobilisation, Parameters of Capital Generation, Multiple Linear Regression Analysis. JEL Classification: O160, G17

An apyrase from Mimosa pudica contains N5,N10-methenyl tetrahydrofolate and is stimulated by light

An apyrase (NTP/NDPase) implicated in the response of Mimosa pudica to stimuli, such as touch, has been cloned, sequenced and expressed in Escherichia coli. While purifying and characterizing this enzyme, it was observed that a chromophore is associated with it, having absorption in the ultraviolet-A/blue region of the spectrum. The absorbance maximum of the chromophore, purified from the enzyme complex by gel filtration and HPLC, is around 350 nm. The chromophore has been identified as N5,N10-methenyl tetrahydrofolate (MTHF) by comparing the excitation and emission spectra of synthetic MTHF and the isolated cofactor, and by reconstitution of the enzyme complex with synthetic MTHF. Upon excitation with light (350 nm), an increase of apyrase activity was observed in the purified or reconstituted holoenzyme but not in the apoenzyme. The wavelength dependence of the light stimulation matched well with the fluorescence excitation spectra of the cofactor, MTHF. Possible implications of the results for signal transduction in M. pudica have been discussed

Underlying Variables Concerning Statutory Auditors’ Independent Engagement: A Regression Analysis

This study identifies few issues that positively or negatively influence statutory auditors’ independent engagement. A primary survey is conducted to gather opinion of knowledgeable and experienced respondents on these issues. Score of 1 to 5 was allotted to 5 levels of agreement of each respondent. Mean score of the sample identifies overall opinion of the sample on statutory auditors’ independent engagement and variables governing the same.  In order to examine impact of select issues on statutory auditors’ independent engagement, Multiple Regression Analysis is conducted. From the estimated values of standardised regression coefficients, it is observed that a few variables like appointment procedure, relationship with management, provision of non-audit services negatively influence statutory auditors’ engagement. On the other hand, other variables like appointment by independent regulatory authority, mandatory rotation, maximum limit on total remuneration and complete prohibition of non-audit services has positive influence on it. Result of t test for individual parameter estimates suggests that maximum limit on total remuneration and complete prohibition of non-audit services significantly influence statutory auditors’ independent engagement. Adjusted Coefficient of Multiple Determinations (R²) measures a weak association between statutory auditors’ independent engagement and its governing issues, while result of F Test indicates that R2 is significant. Hence, the model perfectly fits the data. Keywords: Statutory Auditor, Statutory Auditors’ Independent Engagement, Mean Score, Multiple Linear Regression Analysis, Regression Estimates, t test, Coefficient of Multiple Determinations, F tes