Accountancy and academic/professional inter-dependency (or mutual exclusivity?)

This paper is a report on an Accounting Education Symposium held during the 2009 Annual Congress of the EAA in Tampere, Finland. This was the fourth occasion on which there has been an Accounting Education Symposium (or similar) within an EAA Annual Congress. Previous events were as follows:

2005 (Gotenburg, Sweden) EAA Accounting Educators' Forum
2006 (Dublin, Ireland) 'Universities and Professional Bodies: Complementary or Colliding Roles in Educating and Training Future Accounting Practitioners?' (sponsored by the Irish Accountancy Educational Trust)
2008 (Rotterdam, the Netherlands) 'Accounting Education: The Common Content Project' (sponsored by Royal NIVRA).

Inter-bonded fibrous matrices for 3D tissue engineering scaffolds

The thesis established a stable three-dimensional fibrous tissue scaffold that has controlled pore structure and inter-bonded fibrous structure, and also examined the effects of the 3D fibrous matrices and functional surfaces including nano-scale topography, bioactive CaP coating and antibacterial treatment on the cell growth behavior for tissue engineering application.

Inter-bonded fibrous matrics for 3D tissue engineering scaffolds

This thesis established a stable three-dimensional fibrous tissue scaffold that has controlled pore structure and inter-bonded fibrous structure, and also examined the effects of the 3D fibrous matrices and functional surfaces including nano-scale topography, bioactive CaP coating and antibacterial treatment on the cell growth begaviour for tissue engineering application.

Stable isotopes reveal inter-annual and inter-individual variation in the diet of female Australian fur seals

Understanding the temporal and spatial variation of foraging habits of apex predators is central to understanding their role in marine ecosystems and how their populations may respond to environmental variability. In the present study, stable isotope analysis (C and N) of blood was used to investigate inter-individual and inter-annual differences in the diet of adult female Australian fur seals Arctocephalus pusillus doriferus. Positive correlations were observed between red cell and plasma values for δ¹³C and δ¹⁵N (r² = 0.47 and r² = 0.66, respectively, p < 0.001 in both cases), suggesting relatively consistent individual prey choices over 3 or 4 foraging trips. Mean δ¹⁵N values (12.8 to 17.5%) confirm the species occupies the highest marine trophic niche in the region. A significant decrease in plasma δ¹⁵N values, corresponding to two-thirds of a trophic level (ca. 2%), was observed between the 1998 to 2000 and 2003 to 2005 sampling periods. This was associated with a significant decrease in adult female body condition and is consistent with a decline, previously documented by faecal analysis, of the proportion of red cod Pseudophysis bachus, barracouta Thyrsites atun and Gould's squid Nototodarus gouldi in the diet and an increase in redbait Emmelichthys nitidus. While substantial variation in δ¹⁵N was observed within each age cohort, a significant decrease was observed with age, suggesting individual specialisation for particular prey types is evident early in adulthood, but that its composition changes as females age. In addition, generalized linear models indicated body mass had a negative influence on δ¹⁵N, which may reflect larger total body oxygen stores, facilitating individuals hunting cryptic prey of lower trophic level (e.g. octopus) on the sea floor.

Observing different faiths, learning about ourselves : practice with inter-married Muslims and Christians

The present article offers practitioners initial ideas for work with clients in mixed-faith relationships. Based on local, empirical research that investigated Muslim-Christian marriages, six patterns of adaptation to a mixed-faith marriage are outlined. In addition, from a practice-oriented review of the data, four questions are identified that can be used by practitioners to clarify their thinking and practice focus. Increasingly technical, these reference questions are: (i) how is the public-private divide being understood and managed; (ii) how is identity and selfhood being practiced; (iii) how may practitioners position themselves with respect to asymmetries related to gender; and (iv) should religious differences be reframed? Rather than practitioners seeking to be experts on the other, the belief animating the current contribution is that work with diverse clients offers workers a mirror upon which we practitioners can better observe our own outlines. In contrast with the pursuit of imperial generalisations, the authors of the present study commend the benefits of reflectively denaturalising our own positions.

The impact of religious diversity and revitalization on inter-religious education for citizenship and human rights

The unanticipated rise of religious diversity and the re-entry of religion to the public sphere have radically increased the need and demand for education about religions – how they contribute to social and cultural capital – and about the management of religious diversity. The global movement of people and cultures has brought religious diversity to nearly every major city. With diversity has come a renewed interest in the religious identity of others and how to incorporate religious diversity in ways that produce social cohesion. Religious diversity has also raised interest in a values discourse where once atheistic secularity prevailed, made faith-based social and health service delivery both more appealing to governments and more difficult to deliver, and has challenged societies to accommodate a wider range of religious needs and lifestyles. Policies designed to promote social justice and peace have little chance of success without taking seriously the religious dimensions to the issues involved. This context makes clear the need for opportunities to learn about the religions in a society at all levels of education – opportunities that include direct experience of the ‘other’, curricula that appreciate the worlds of faith, spirituality and religion rather than demeaning them, education that provides both historical depth and local reality. Some of this education will be in school, some in remedial work required for a generation or two of leaders who have been raised in ignorance of religion, or trained to despise it.

Toughening of a carbon-fibre composite using electrospun poly(Hydroxyether of Bisphenol A) nanofibrous membranes through inverse phase separation and inter-domain etherification

The interlaminar toughening of a carbon fibre reinforced composite by interleaving a thin layer (~20 microns) of poly(hydroxyether of bisphenol A) (phenoxy) nanofibres was explored in this work. Nanofibres, free of defect and averaging several hundred nanometres, were produced by electrospinning directly onto a pre-impregnated carbon fibre material (Toray G83C) at various concentrations between 0.5 wt % and 2 wt %. During curing at 150 °C, phenoxy diffuses through the epoxy resin to form a semi interpenetrating network with an inverse phase type of morphology where the epoxy became the co-continuous phase with a nodular morphology. This type of morphology improved the fracture toughness in mode I (opening failure) and mode II (in-plane shear failure) by up to 150% and 30%, respectively. Interlaminar shear stress test results showed that the interleaving did not negatively affect the effective in-plane strength of the composites. Furthermore, there was some evidence from DMTA and FT-IR analysis to suggest that inter-domain etherification between the residual epoxide groups with the pendant hydroxyl groups of the phenoxy occurred, also leading to an increase in glass transition temperature (~7.5 °C).

Genetic changes, intra- and inter-specific introgression in farmed Nile tilapia (Oreochromis niloticus) in Thailand

Fourteen microsatellite loci were used to examine genetic changes of four strains in Nile tilapia (Oreochromis niloticus) derived from genetically improved farmed tilapia (GIFT) and two strains derived from a local Chitralada strain of Nile tilapia in Thailand. Reference populations, including the ninth generation of GIFT strain, the original Chitralada strain, two conspecific reference populations from Ivory Coast and Uganda, and one population each of Oreochromis mossambicus and Oreochromis aureus, were also examined. Despite minor genetic changes, three of the four GIFT-derived populations retained their purity as GIFT while genetic variation did not decline. One of the GIFT-derived populations showed high levels of introgression from the Chitralada strain. Likewise, introgression from GIFT to the Chitralada-derived populations was seen. Inter-specific introgression from O. mossambicus was observed in the GIFT reference population and one of the Chitralada-derived strains. Introgression from O. aureus was detected in one of the GIFT-derived populations with a history of intensive inter-strain crossing. However, the introgression resulted in elevated genetic variation relative to the Chitralada original strains.