Process mapping and scripting in the Accounting Information Systems (AIS) curriculum

The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping are covered and advantages of incorporating process mapping into the AIS curriculum discussed. It is also proposed that scripting, which is used to facilitate configuration, testing of ERP software and communication between the accountant and the programmer, be included in the AIS course. Finally, suggestions for classroom activities are included

An Empirical Investigation Of The Cognitive Fit Of Selected Process Model Diagramming Techniques

This paper describes an empirical investigation of the cognitive fit (defined as the degree to which a particular diagramming technique is representative of a problem space) between four process modeling techniques consisting of data flow diagrams (DFD), process maps (PM), flowcharts (FC), and Resources, Events, and Agents (REA) diagrams. Experimental results indicated some positive associations between three techniques (PM, DFD, and REA) and scores for questions hypothetically pertaining to each, respectively.  Contrary to the hypotheses, PM and DFD outperformed FC

Direct Method Cash Flow Statements: Their Time Has Come

Research indicates that the direct method of preparing the statement of cash flows is preferred by users (Broome 2004; Knutson 1993).  SFAS No. 95 expresses a preference for the direct method, but allows firms to use the indirect method (FASB 1987).  This compromise was the result of a concerted lobbying effort by companies who argued the direct method would require costly modifications to their accounting information systems.  While this may have been true in the 1980s, technological advances do not justify the continued use of the indirect method when users clearly prefer the direct method. However, currently available accounting information systems do not generally provide an efficient way to generate a statement of cash flows using the direct method.  This article illustrates a work around for preparing the direct method statement using current accounting software, discusses some of the difficulties in using the work around, and suggests some modest changes that software developers could make that would make preparing the direct method statement of cash flows as easy as producing an income statement or a balance sheet

An Empirical Investigation Of The Cognitive Fit Of Selected Process Model Diagramming Techniques

This paper describes an empirical investigation of the cognitive fit (defined as the degree to which a particular diagramming technique is representative of a problem space) between four process modeling techniques consisting of data flow diagrams (DFD), process maps (PM), flowcharts (FC), and Resources, Events, and Agents (REA) diagrams. xperimental results indicated some positive associations between three techniques (PM, DFD, and REA) and scores for questions hypothetically pertaining to each, respectively.  Contrary to the hypotheses, PM and DFD outperformed F

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Identification of unique neoantigen qualities in long-term survivors of pancreatic cancer

Pancreatic ductal adenocarcinoma is a lethal cancer with fewer than 7% of patients surviving past 5 years. T-cell immunity has been linked to the exceptional outcome of the few long-term survivors1,2, yet the relevant antigens remain unknown. Here we use genetic, immunohistochemical and transcriptional immunoprofiling, computational biophysics, and functional assays to identify T-cell antigens in long-term survivors of pancreatic cancer. Using whole-exome sequencing and in silico neoantigen prediction, we found that tumours with both the highest neoantigen number and the most abundant CD8+ T-cell infiltrates, but neither alone, stratified patients with the longest survival. Investigating the specific neoantigen qualities promoting T-cell activation in long-term survivors, we discovered that these individuals were enriched in neoantigen qualities defined by a fitness model, and neoantigens in the tumour antigen MUC16 (also known as CA125). A neoantigen quality fitness model conferring greater immunogenicity to neoantigens with differential presentation and homology to infectious disease-derived peptides identified long-term survivors in two independent datasets, whereas a neoantigen quantity model ascribing greater immunogenicity to increasing neoantigen number alone did not. We detected intratumoural and lasting circulating T-cell reactivity to both high-quality and MUC16 neoantigens in long-term survivors of pancreatic cancer, including clones with specificity to both high-quality neoantigens and predicted cross-reactive microbial epitopes, consistent with neoantigen molecular mimicry. Notably, we observed selective loss of high-quality and MUC16 neoantigenic clones on metastatic progression, suggesting neoantigen immunoediting. Our results identify neoantigens with unique qualities as T-cell targets in pancreatic ductal adenocarcinoma. More broadly, we identify neoantigen quality as a biomarker for immunogenic tumours that may guide the application of immunotherapies

International genome-wide meta-analysis identifies new primary biliary cirrhosis risk loci and targetable pathogenic pathways.

Primary biliary cirrhosis (PBC) is a classical autoimmune liver disease for which effective immunomodulatory therapy is lacking. Here we perform meta-analyses of discovery data sets from genome-wide association studies of European subjects (n=2,764 cases and 10,475 controls) followed by validation genotyping in an independent cohort (n=3,716 cases and 4,261 controls). We discover and validate six previously unknown risk loci for PBC (Pcombined<5 × 10(-8)) and used pathway analysis to identify JAK-STAT/IL12/IL27 signalling and cytokine-cytokine pathways, for which relevant therapies exist

Penilaian Kinerja Keuangan Koperasi di Kabupaten Pelalawan

This paper describe development and financial performance of cooperative in District Pelalawan among 2007 - 2008. Studies on primary and secondary cooperative in 12 sub-districts. Method in this stady use performance measuring of productivity, efficiency, growth, liquidity, and solvability of cooperative. Productivity of cooperative in Pelalawan was highly but efficiency still low. Profit and income were highly, even liquidity of cooperative very high, and solvability was good