Qualified audit reports of local authorities in the northern states of Malaysia

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents

Lidar measurements of polar stratospheric clouds during the 1989 airborne Arctic stratospheric expedition

The Airborne Arctic Stratospheric Expedition (AASE) was conducted during January to February 1989 from the Sola Air Station, Norway. As part of this expedition, the NASA Langley Research Center's multiwavelength airborne lidar system was flown on the NASA Ames Research Center's DC-8 aircraft to measure ozone (O3) and aerosol profiles in the region of the polar vortex. The lidar system simultaneously transmitted laser beams at 1064, 603, 311, and 301.5 nm to measure atmospheric scattering, polarization and O3 profiles. Long range flights were made between Stavanger, Norway, and the North Pole, and between 40 deg W and 20 deg E meridians. Eleven flights were made, each flight lasting an average of 10 hours covering about 8000 km. Atmospheric scattering ratios, aerosol polarizations, and aerosol scattering ratio wavelength dependences were derived from the lidar measurements to altitudes above 27 km. The details of the aerosol scattering properties of lidar observations in the IR, VIS, and UV regions are presented along with correlations with the national meteorological Center's temperature profiles

Mechanisms of regulation of islet function by nadph oxidase

Glucose stimulated insulin secretion (GSIS) involves a series of metabolic and cationic events, leading to translocation of insulin-laden secretory granules from a distal site toward the plasma membrane for fusion and release of insulin into circulation. Vesicular transport and fusion events are tightly regulated by signals which coordinate between vesicle- and membrane-associated docking proteins. It is now being accepted that reactive oxygen species [ROS] plays a second messenger role in islet â-cell function. Further, evidence from multiple laboratories suggests a tonic increase in ROS generation is necessary for GSIS and fatty acid-induced insulin secretion. On the other hand, excessive ROS generated during glucolipotoxic / exposures to cytokines and ceramide have proved to be detrimental for islet â-cells. Recent studies have shown activation of phagocyte-like NADPH oxidase [Nox] to be underlying cause for increased ROS generation observed under the above pathological conditions. The overall objective of the present study is to i) determine potential mechanism[s] underlying nutrient-induced generation of ROS; ii) contributory roles of Tiam1-Rac1-Nox signaling in free fatty acid (e.g., palmitate) and cytokines- induced â-cell dysfunction. Findings from current study suggest that posttranslational prenylation is a requisite for signaling G-proteins involved in the activation of Nox and generation of ROS for nutrient-induced insulin secretion from islet â-cells. Studies with pertussis toxin [Ptx] suggested that glucose-induced Nox-mediated ROS generation is regulated by inhibitory class of G-proteins [Go/Gi]. Our next set of studies, directed towards understanding the mechanism of Nox activation under chronic exposure to high palmitate, cytokines and C2-ceramide implicate increased expression of Nox subunits to precede the functional activation of the holoenzyme and excessive ROS generation resulting in mitochondrial dysfunction. This study also provide first evidence for a critical modulatory role of Tiam1, a guanine nucleotide exchange factor [GEF] in Rac1-Nox signaling axis. The next set of studies validated the above observations in Zucker Diabetic Fatty [ZDF] rat model, which mimics type2 diabetes in humans, characterized by obesity, hyperinsulinemia, hyperglycemia and gradual decline in â-cell function. The results obtained were comparable with clonal â-cells. Islets derived from ZDF-rats presented high levels of Nox subunit expression [p47phox, gp91phox, Rac1] which constitutively activated Nox-holoenzyme and augmented ROS levels. The increased oxidative stress under conditions of diabetes activated Jun-N-terminal kinases [JNK 1/2, stress-activated kinases] leading to mitochondrial abnormalities and eventual demise of islet â cells. A similar pattern of induction in Nox subunit expression/activation, ROS generation and JNK 1/2 were also observed in type 2 diabetes human islets. Taken together, herein I propose that high levels of oxidative stress, activation of stress-activated kinases [JNK1/2] and mitochondrial abnormalities underlies pancreatic â-cell dysfunction[s] during diabetes. Additional studies are needed to understand the precise regulatory roles for Tiam1-Rac1-Nox-ROS-JNK1/2 signaling to develop therapeutic strategies in the treatment of metabolic disorder

Pembangunan Ruangan Statistik Dan Sejarah Dalam Majalah Web Dinamik ’Dunia Matematik’

’Dunia Matematik’ merupakan sistem e-pembelajaran yang dilihat berpotensi sebagai alternatif yang berkesan dalam pembelajaran. Projek ini menekankan pembelajaran secara terbuka yang menjangkaui batasan silibus matapelajaran matematik di sekolah. Dalam menghasilkan majalah web yang dinamik, perisian sistem kandungan dipilih sebagai medium penyampaian kerana perisian ini mudah digunakan dan percuma. Seterusnya, model ADDIE dipilih sebagai model rekabentuk kerana ia bertepatan dengan ciri-ciri majalah web yang menekankan proses pengajaran dan pembelajaran. Rekabentuk ’Dunia Matematik’ menyokong prinsip sosial konstruktivisme yang menekankan pengetahuan terbina semasa aktiviti sosial seperti perbincangan dan pertukaran pendapat antara ahli kumpulan serta interaksi antara rakan. Sehingga kini, sebanyak tujuh keluaran ‘Dunia Matematik’ telah dihasilkan. ‘Dunia Matematik’ dikeluarkan setiap bulan dan ia memuatkan beberapa ruangan yang memberikan pendedahan tentang kepelbagaian cabang matematik termasuklah Fokus, Isu Semasa, Kesenian, Sejarah, Statistik Kerjaya, Tokoh, Aplikasi, Tahukah Anda manakala aktiviti-aktiviti yang boleh dilakukan ialah seperti Pelajari Matematik, Perisian Matematik, Uji kefahaman, Permainan, Uji Minda dan Kuiz. Namun penulisan ini hanya tertumpu kepada dua ruangan Dunia Matematik iaitu “Sejarah” dan “Statistik”. Sejarah matematik adalah merupakan bidang yang patut diambil perhatian oleh pelajar kerana pembangun cuba membawa pelajar meneroka sendiri tentang sejarah perkembangan matematik dunia. Manakala bagi ruangan statistik pula akan membawa pembaca mengenali rahsia aplikasi statistik dalam kehidupan. Selain kepelbagaian artikel, “Dunia Matematik” turut menyediakan ruang komen dan chat sebagai ruang interaksi sesama pembaca. Diharapkan “Dunia Matematik” dapat dijadikan bahan pembacaan untuk meningkatkan kefahaman serta sikap positif dalam kalangan pembaca

Comparative analysis on ecosystem diversity indices using SAS computer programming

A comprehensive SAS (Statistical Analysis System) programming is proposed to be used in the calculation of biodiversity indices on paddy arthropods, as an example. An ANOVA was used in testing the significance effect of major parameters on diversity indices, followed by significant comparison testing between those parameters for each index. There are significant effects between type of planting (transplanted and direct-seeded) on richness, diversity and evenness indices. However, type of planting did not influence day and night diversity indices, except in species richness, N0 and R1. Diversity indices for the entire ecosystem were intermediate in values between those of the two types of planting. The transplanted field indicates higher richness and diversity. Novel features presented in this programme are; a large data set can be accessed directly with this program, and the user is free to explore variable effects through selection or elimination of the parameter(s) concerned. Hence, the various diversity indices can be calculated and analysed for different parameters simultaneously and continuously

Comprender el concepto de fracciones entre profesores en prácticas de matemáticas

Students seem to have difficulty in fractions is an evidence of poor understanding or misconception. Understanding the concept of fraction is important for students to perform the procedure algorithm. Since teachers are the first-hand person by which students learn formal mathematics in our country, it is very important for teachers to identify the understanding of concepts and misconceptions about fractions to further improve conceptual understanding and overcome misunderstandings of the concept. Therefore, a study aimed to assess trainee teachers’ levels of understanding in fundamental fraction knowledge was conducted. The participants in this study consisted of 23 trainee teachers that enrolled in a 4-years teacher education program in Mathematics major at Raja Melewar Teachers’ Training Institute, Seremban. The instrument used in this study is Incorporating Fraction Knowledge Test, adapted from Chelsea Diagnostic Mathematics Tests. The findings show that the level of understanding of fraction among trainee teachers is at a moderate level. This implicated that there is a need for elevating trainee teachers’ knowledge in fraction.Los estudiantes parecen tener dificultades en las fracciones es una evidencia de una comprensión pobre o un concepto erróneo. Comprender el concepto de fracción es importante para que los estudiantes realicen el algoritmo de procedimiento. Dado que los maestros son la persona de primera mano por la cual los estudiantes aprenden matemáticas formales en nuestro país, es muy importante que los maestros identifiquen la comprensión de conceptos y conceptos erróneos sobre fracciones para mejorar aún más la comprensión conceptual y superar los malentendidos del concepto. Por lo tanto, se realizó un estudio destinado a evaluar los niveles de comprensión de los maestros en formación en el conocimiento de la fracción fundamental. Los participantes en este estudio consistieron en 23 maestros en formación que se inscribieron en un programa de educación docente de 4 años en la especialidad de Matemáticas en el Instituto de Capacitación de Maestros Raja Melewar, Seremban. El instrumento utilizado en este estudio es Incorporando Fraction Knowledge Test, adaptado de Chelsea Diagnostic Mathematics Tests. Los resultados muestran que el nivel de comprensión de la fracción entre los profesores en formación está en un nivel moderado. Esto implicaba que existe la necesidad de elevar el conocimiento de los profesores en prácticas en fracción

The role of government funding in the effort to enhance organisational performance: A conceptual framework

The present article seeks to advance the theoretical knowledge of entrepreneurship by reviewing and synthesizing available research into a conceptual framework that explains the process of how higher education institutes can achieve sustainable performance by adopting entrepreneurial mind set. The framework identifies impact of public entrepreneurial factors, e entrepreneurial training on innovation and entrepreneurial orientation on organisational performance of Higher Education Institutions.This research also proposes the moderating effect of government funding to enhance the organisational performance in general and university performance in particular