Assessing Higher-Level Thinking Skills, Federation Schools of Accountancy Accounting Pedagogical Resource Series

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings

Extended-Synaptotagmin-2 Mediates FGF Receptor Endocytosis and ERK Activation In Vivo

SummaryTargeting of activated plasma membrane receptors to endocytic pathways is important in determining the outcome of growth factor signaling. However, the molecular mechanisms are still poorly understood. Here, we show that the synaptotagmin-related membrane protein E-Syt2 is essential for rapid endocytosis of the activated FGF receptor and for functional signal transduction during Xenopus development. E-Syt2 depletion prevents an early phase of activated FGF receptor endocytosis that we show is required for ERK activation and the induction of the mesoderm. E-Syt2 interacts selectively with the activated FGF receptor and with Adaptin-2, and is required upstream of Ras activation and of receptor autophosphorylation for ERK activation and the induction of the mesodermal marker Xbra. The data identify E-Syt2 as an endocytic adaptor for the clathrin-mediated pathway whose function is conserved in human and suggest a broader role for the E-Syt subfamily in growth factor signaling

Étude du potentiel de l’Industrie 4.0 quant à la transformation de la PME manufacturière québécoise : une analyse littéraire et expérimentale = Study of the potential of Industry 4.0 for the transformation of the Quebec manufacturing SME: A literary and experimental analysis

Le besoin des entreprises de se démarquer sur le marché mondial devient de plus en plus important avec le manque croissant de main d’oeuvre et la croissance de la concurrence accentuée par l’arrivée des technologies numériques dans l’environnement industriel, logistique et commercial. Les entreprises de toute taille tendent vers l’Industrie 4.0. Les PME manufacturières québécoises semblent toutefois en retard quant à la transformation numérique de leur organisation et de leurs processus. Ce projet de recherche a pour objectif de présenter l’état des PME manufacturières québécoises au niveau du numérique et d’identifier une méthode pertinente et les outils les plus appropriés pour encourager les PME manufacturières québécoises à évoluer efficacement vers un environnement 4.0. Une analyse de la revue de littérature et d’expériences en terrain québécois montrent que malgré le manque de ressources, la flexibilité, l’agilité et la proximité avec les clients représentent les caractéristiques principales des PME manufacturières québécoises. L’utilisation d’outils qui accélèrent la prise de décisions efficace et qui améliorent la relation avec les clients semblent donc à privilégier dans ce type d’environnement

Implementation of Industry 4.0 principles and tools: Simulation and case study in a manufacturing SME

Small and medium enterprises (SME) face various challenges in order to remain competitive in a global market. Industry 4.0 (I4.0) is increasingly presented as the new paradigm for improving productivity, ensuring economic growth, and guaranteeing the sustainability of manufacturing companies. However, SMEs are ill equipped and lack resources to undertake this digital shift. This paper presents the digital shift process of an SME in a personalized mass production context. Our work provides a better understanding of the interaction between Lean and I4.0. It contributes to the development of Lean 4.0 implementation strategies that are better adapted to manufacturing SMEs in a personalized mass production context. We also demonstrate the usefulness of simulation as a decision-making assistance tool when implementing I4.0. A practical case is documented to fill a gap in the scientific literature identified by several researchers

NANOTECNOLOGIA APLICADA AOS COSMÉTICOS

A nanotecnologia está relacionada às estruturas, propriedades e processos envolvendo materiais com dimensões em escala nanométrica. Essas partículas são extensivamente investigadas por promoverem muitas vantagens em relação às formulações tradicionais. A nanotecnologia aplicada à cosmética refere-se à utilização de pequenas partículas contendo princípios ativos que são capazes de penetrar nas camadas mais profundas da pele, potencializando os efeitos do produto. Atualmente existem técnicas distintas para produção e avaliação das nanopartículas, bem como uma grande variedade de polímeros e biopolímeros que são utilizados como matéria-prima para o seu desenvolvimento. Embora o mercado seja promissor, ainda é ampla a discussão acerca desta tecnologia uma vez que se encontra em estágio inicial do seu desenvolvimento

Seroprevalence of Toxoplasma gondii infection among veterinary staff in Ontario, Canada (2002): Implications for teratogenic risk

BACKGROUND: Toxoplasma gondii infection is embryotoxic in humans. It is mainly transmitted through raw/undercooked meat and ingestion of oocysts in cat feces. There remains controversy about the actual risk of cats transmitting the disease to humans. Our primary objective was to determine the seroprevalence of T. gondii antibody among veterinary staff, to ascertain whether they have an increased risk through occupational exposure. Our secondary objective was to examine their practices regarding cats, toxoplasma infection, and pregnancy. METHODS: Veterinary staff attending the 2002 Annual Ontario Veterinary Medical Association Conference were invited to discuss their toxoplasma seroprevalence. Interested attendees completed a questionnaire and a physician drew blood samples to determine T. gondii titres using the ELISA IgG test. RESULTS: We collected 161 completed questionnaires, and 141 blood samples. There were 20 (14.2%, CI95%:8.4–19.9%) reactive titres among the veterinarian staff (80% females aged 30–45). All were regularly exposed to cats, washed their hands when in contact and few wore gloves routinely. CONCLUSIONS: These findings of low positive rates may be used to reassure veterinary staff that their exposure to cats does not appear to increase their risk of contracting toxoplasma infection and that pregnant women are not at an increased risk by owning a cat

In vivo imaging of ram spermatozoa in the ewe genital tract using fibered confocal microscopy

National audienceSperm transit in the female tract is one of the key factors in the success of fertilization after artificial insemination in sheep species. However, its study is limited by the absence of in vivo imaging methods. The imaging of ram sperm in the female genital tract was made possible using the confocal fibered microscopy and fluorescent stains adapted to spermatozoa. Our results show the active role of the uterotubal junction in the selection of sperm during their transit