Factors Influencing Ethical Judgement Of Auditors In Malaysia

Masalah etika seperti yang melibatkan Enron, Worldcom dan Global Crossing telah mempengaruhi keyakinan orang awam terhadap profesion pengauditan. Ethical issues like those involving Enron, Worldcom and Global Crossing have caused the public’s confidence on auditing profession to decline

Causes Of Delay In Diagnosis Of Pulmonary Tuberculosis In Patients Attending A Referral Hospital In Western Kenya

Objective: To determine the length of delays from onset of symptoms to initiation of treatment of pulmonary tuberculosis (PTB ). Design: Cross-sectional study. Setting: Chest/TB clinic, Moi Teaching and Referral Hospital (MTRH ), Eldoret, Kenya. Subjects: Newly diagnosed smear positive pulmonary tuberculosis (PTB) patients. Results: Two hundred and thirty patients aged between 12 and 80 (median; 28.5) years were included in the study. They comprised 148 (64.3%, median 30 years) males and 82 (35.7%, median 28 years) females. One hundred and two (44%) came from urban and 128 (56%) came from rural setting covering a median distance of 10 (range 0–100) kilometres and paying Kshs 20 (range 0–200) to facility. Cough was the commonest symptom reported by 228 (99.1%) of the patients followed by chest pain in 214 (80%). The mean patient delay was 11 ± 17 weeks (range: 1–78 weeks) with no significant difference between males and females, the mean system delay was 3 ± 5 weeks (range: 0-39 weeks). The median patient, health systems and total delays were 42, 2, and 44 days respectively for all the patients. Marital status, being knowledgeable about TB, distance to clinic and where help is sought first had significant effect on patient delay. Conclusion: Patient delay is the major contributor to delay in diagnosis and initiation of treatment of PTB among our patients. Therefore TB control programmes in this region must emphasise patient education regarding symptoms of tuberculosis and timely health seeking behaviour. East African Medical Journla Vol. 85 (6) 2008: pp. 263-26

A network traffic flow model for motorway and urban highways

The research reported in this paper develops a network level traffic flow model (NTFM) which is applicable for both motorway and urban roads. It forecasts the traffic flow rates, queue propagation at the junctions and travel delays through the network. NTFM uses sub-models associated with all road and junction types which comprise the highway. The flow at any one part of the network is obviously very dependent upon the flows at all other parts of the network. To predict the two-way traffic flow in NTFM, an iterative simulation method is executed to generate the evolution of dependent traffic flows and queues. To demonstrate the capability of the model it is applied to a small case study network and a local Loughborough-Nottingham highway network. The results indicate that NTFM is capable of identifying the relationship between traffic flows and capturing traffic phenomena such as queue dynamics. By introducing a reduced flow rate on links of the network then the effects of strategies employed to carry out roadworks can be mimicked

Coupled Mg/Ca and clumped isotope analyses of foraminifera provide consistent water temperatures

The reliable determination of past seawater temperature is fundamental to paleoclimate studies. We test the robustness of two paleotemperature proxies by combining Mg/Ca and clumped isotopes (Δ47) on the same specimens of core top planktonic foraminifera. The strength of this approach is that Mg/Ca and Δ47 are measured on the same specimens of foraminifera, thereby providing two independent estimates of temperature. This replication constitutes a rigorous test of individual methods with the advantage that the same approach can be applied to fossil specimens. Aliquots for Mg/Ca and clumped analyses are treated in the same manner following a modified cleaning procedure of foraminifera for trace element and isotopic analyses. We analysed eight species of planktonic foraminifera from coretop samples over a wide range of temperatures from 2 to 29°C. We provide a new clumped isotope temperature calibrations using subaqueous cave carbonates, which is consistent with recent studies. Tandem Mg/Ca–Δ47 results follow an exponential curve as predicted by temperature calibration equations. Observed deviations from the predicted Mg/Ca-Δ47 relationship are attributed to the effects of Fe-Mn oxide coatings, contamination, or dissolution of foraminiferal tests. This coupled approach provides a high degree of confidence in temperature estimates when Mg/Ca and Δ47 yield concordant results, and can be used to infer the past δ18O of seawater (δ18Osw) for paleoclimate studies

A simple scheme for allocating capital in a foreign exchange proprietary trading firm

We present a model of capital allocation in a foreign exchange proprietary trading firm. The owner allocates capital to individual traders, who operate within strict risk limits. Traders specialize in individual currencies, but are given discretion over their choice of trading rule. The owner provides the simple formula that determines position sizes – a formula that does not require estimation of the firm-level covariance matrix. We provide supporting empirical evidence of excess risk-adjusted returns to the firm-level portfolio, and we discuss a modification of the model in which the owner dictates the choice of trading rule

Prevalence et facteurs associes a l’halitose buccale : Etude dans une population generale senegalaise

Introduction: Halitosis is a common complain among dental patients, chronic among 50% of the adult population, and of oral origin in 90% of the cases. The objective of this study was to evaluate the prevalence and related factors of oral halitosis among a senegalese population. Material and method: This was a transversal descriptive study of 396 Senegalese adults using a 24-point self-assessment questionnaire on halitosis. All subjects were examined to estimate the organoleptic means and to measure the Sulfur Volatile Compounds (SVC), using a halimeter. Halitosis was diagnosed when the level of sulfur volatile Compound was ≥125 ppb and the organoleptic score ≥ 2. Data were statistically analyzed using the chi2 test. Results: The global prevalence of halitosis was 32.3 %. The difference was not statistically significant between male and female. Among the 396 patients suffering from bad breath, 128 had a permanent halitosis and 52 had a physiological halitosis. The means of the organoleptic scores were 3.12 and that of the (SVC) were 273.9 ppb. Conclusion: The results of the study showed a relation between the organoleptic tests and the level of sulfur volatile compounds (SVC). Keywords: Halitosis, organoleptic tests, sulfur volatile compound, epidemiology, and self-assessment

Correlation of PD-L1 Expression of Tumor Cells with Survival Outcomes after Radical Intensity-Modulated Radiation Therapy for Non-Metastatic Nasopharyngeal Carcinoma

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Commercializing Biomedical Research Through Securitization Techniques

Biomedical innovation has become riskier, more expensive and more difficult to finance with traditional sources such as private and public equity. Here we propose a financial structure in which a large number of biomedical programs at various stages of development are funded by a single entity to substantially reduce the portfolio's risk. The portfolio entity can finance its activities by issuing debt, a critical advantage because a much larger pool of capital is available for investment in debt versus equity. By employing financial engineering techniques such as securitization, it can raise even greater amounts of more-patient capital. In a simulation using historical data for new molecular entities in oncology from 1990 to 2011, we find that megafunds of $5–15 billion may yield average investment returns of 8.9–11.4% for equity holders and 5–8% for 'research-backed obligation' holders, which are lower than typical venture-capital hurdle rates but attractive to pension funds, insurance companies and other large institutional investors

Molecular basis for the folding of β-helical autotransporter passenger domains

Bacterial autotransporters comprise a C-terminal β-barrel domain, which must be correctly folded and inserted into the outer membrane to facilitate translocation of the N-terminal passenger domain to the cell exterior. Once at the surface, the passenger domains of most autotransporters are folded into an elongated β-helix. In a cellular context, key molecules catalyze the assembly of the autotransporter β-barrel domain. However, how the passenger domain folds into its functional form is poorly understood. Here we use mutational analysis on the autotransporter Pet to show that the β-hairpin structure of the fifth extracellular loop of the β-barrel domain has a crucial role for passenger domain folding into a β-helix. Bioinformatics and structural analyses, and mutagenesis of a homologous autotransporter, suggest that this function is conserved among autotransporter proteins with β-helical passenger domains. We propose that the autotransporter β-barrel domain is a folding vector that nucleates folding of the passenger domain