176 research outputs found
Earnings management and audit quality:stakeholders’ perceptions
This paper examines the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders regarding the role of the external auditor in relation to earnings management (EM). A total of 28 semi-structured interviews were carried out with a range of LCB stakeholders comprising preparers of financial statements, users, regulators and academics. A questionnaire survey of stakeholders which yielded 102 Responses (response rate 53%) was also carried out. A variety of views were held which varied to some extent according to stakeholder group. A widely held perception amongst interviewees was that the auditor has the ability to detect EM practices but may not be able to prevent it. However questionnaire respondents were, in aggregate, more confident of the auditor’s ability to deter EM due to the influence of the audit report. The paper provides insights into stakeholders’ perceptions of the quality of bank audits. The findings are of particular relevance to regulators, and specifically, the Central Bank of Libya. Perceptions of audit quality raise questions about its guidance and regulations especially in connection with audit firm rotation. Perceptions of audit quality, and therefore, of the credibility of financial statements should be of interest to all stakeholders. The importance of the banking sector for society has been amply demonstrated in recent years. A well-functioning audit function is a key component of its regulation. To the best of our knowledge, this paper is the first to examine issues related to banks’ audit quality and audit firm rotation in Libya
FENDL: A library for fusion research and applications
The Fusion Evaluated Nuclear Data Library (FENDL) is a comprehensive and
validated collection of nuclear cross section data coordinated by the
International Atomic Energy Agency (IAEA) Nuclear Data Section (NDS). FENDL
assembles the best nuclear data for fusion applications selected from available
nuclear data libraries and has been under development for decades. FENDL
contains sub-libraries for incident neutron, proton, and deuteron cross
sections including general purpose and activation files used for particle
transport and nuclide inventory calculations.
We describe the history, selection of evaluations for the various
sub-libraries (neutron, proton, deuteron) with the focus on transport and
reactor dosimetry applications, the processing of the nuclear data for
application codes, and the development of the TENDL-2017 library which is the
currently recommended activation library for FENDL. We briefly describe the
IAEA IRDFF library as the recommended library for dosimetry fusion
applications. We also present work on validation of the neutron sub-library
using a variety of fusion relevant computational and experimental benchmarks. A
variety of cross section libraries are used for the validation work including
FENDL-2.1, FENDL-3.1d, FENDL-3.2, ENDF/B-VIII.0, and JEFF-3.2 with the emphasis
on the FENDL libraries. The results of the experimental validation showed that
the performance of FENDL-3.2b is at least as good and in most cases better than
FENDL-2.1.
Future work will consider improved evaluations developed by the International
Nuclear Data Evaluation Network (INDEN). Additional work will be needed to
investigate differences in gas production in structural materials. Covariance
matrices need to be updated to support the development of fusion technology.
Additional validation work for high-energy neutrons, protons and deuterons, and
the activation library will be needed.Comment: 81 pages, 114 figure
Heterochromatin Protein 1β (HP1β) has distinct functions and distinct nuclear distribution in pluripotent versus differentiated cells
Background: Pluripotent embryonic stem cells (ESCs) have the unique ability to differentiate into every cell type and to self-renew. These characteristics correlate with a distinct nuclear architecture, epigenetic signatures enriched for active chromatin marks and hyperdynamic binding of structural chromatin proteins. Recently, several chromatin-related proteins have been shown to regulate ESC pluripotency and/or differentiation, yet the role of the major heterochromatin proteins in pluripotency is unknown. Results: Here we identify Heterochromatin Protein 1β (HP1β) as an essential protein for proper differentiation, and, unexpectedly, for the maintenance of pluripotency in ESCs. In pluripotent and differentiated cells HP1β is differentially localized and differentially associated with chromatin. Deletion of HP1β, but not HP1aα, in ESCs provokes a loss of the morphological and proliferative characteristics of embryonic pluripotent cells, reduces expression of pluripotency factors and causes aberrant differentiation. However, in differentiated cells, loss of HP1β has the opposite effect, perturbing maintenance of the differentiation state and facilitating reprogramming to an induced pluripotent state. Microscopy, biochemical fractionation and chromatin immunoprecipitation reveal a diffuse nucleoplasmic distribution, weak association with chromatin and high expression levels for HP1β in ESCs. The minor fraction of HP1β that is chromatin-bound in ESCs is enriched within exons, unlike the situation in differentiated cells, where it binds heterochromatic satellite repeats and chromocenters. Conclusions: We demonstrate an unexpected duality in the role of HP1β: it is essential in ESCs for maintaining pluripotency, while it is required for proper differentiation in differentiated cells. Thus, HP1β function both depends on, and regulates, the pluripotent state
Fluoride concentrations in the pineal gland, brain and bone of goosander (Mergus merganser) and its prey in Odra River estuary in Poland
Healthcare Engineering Defined: A White Paper
Engineering has been playing an important role in serving and advancing healthcare. The term "Healthcare Engineering" has been used by professional societies, universities, scientific authors, and the healthcare industry for decades. However, the definition of "Healthcare Engineering" remains ambiguous. The purpose of this position paper is to present a definition of Healthcare Engineering as an academic discipline, an area of research, a field of specialty, and a profession. Healthcare Engineering is defined in terms of what it is, who performs it, where it is performed, and how it is performed, including its purpose, scope, topics, synergy, education/training, contributions, and prospects
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