Integrating sociological concepts into the study of accounting : yielding the benefits of team teaching

In response to recent criticisms of business and accounting education, a team of educators introduced a new course in social and critical perspectives on accounting. The course sought to integrate sociological concepts into the study of accounting, with key themes of social construction and social power forming a core of the course. The express intention was to raise student awareness of the nature and functions of accounting in contemporary society. The core teaching strategy involved team teaching, which was used to enhance learning and develop higher order generic skills. Feedback from two diverse cohorts of students vindicated the approach undertaken and reinforced the importance of linking teaching and research in accounting programs. Change in accounting education can be directed towards regaining and rebuilding social relevance for a discipline too often associated with a narrow economic imperative rather than the broader public interest.

Yielding behaviour of martensite in steel

Although martensite is recognised as a very strong phase in carbon steels, its initial yielding commences at low stresses and the tensile stress-strain curve shows a smooth, rounded form. Evidence is presented from x-ray diffraction to show that this behaviour is due to the presence of intra-granular stresses that are residues after the shear transformation from austenite to martensite. These internal stresses are reduced in magnitude by plastic deformation and also by tempering. Reduction of internal stress due to plasticity is shown by a decrease in XRD line broadening after deformation. A simple model is presented in which the stress-strain behaviour is controlled by relaxation of the internal stresses almost up to the point of the ultimate tensile strength. It demonstrates that only a very small fraction of the material remaining in a purely elastic state provides a large stabilising effect resisting necking. A corollary of this is that the uniform elongation of martensitic steel actually increases with increase in the strength level. Effects of heat treatment are also reproduced in the model, including the increase in conventional yield stress (Rp0.2) that occurs after low temperature tempering.

Isolating conifer DNA: a superior polysaccharide elimination method

Genomic DNA was isolated from frozen needles of maturePinus radiata clones using a modified extraction technique incorporating cetyltrimethylammonium bromide (CTAB) for cell lysis. A high sodium chloride concentration (2 M) was used at 2 stages of the extraction procedure to eradicate polysaccharides, yielding pure genomic DNA suitable for restriction enzyme digestion and PCR amplification. Extractions were scaled down to suit 1.5-mL Eppendorf tubes, allowing easier handling and enhanced sterility.

A study of organizational effectiveness for national olympic sporting organizations

This study applies the competing values approach (CVA) of organizational effectiveness to a sample of nonprofit Australian national Olympic sporting organizations (NOSOs). The purpose of the study was to determine the psychometric properties of the subscales developed within each of the four quadrants composing the CVA. Two hundred eightynine constituents from 10 NOSOs participated in this study. Initial factor analysis resulted in six of the eight theoretically derived cells in the CVAeach yielding one reliable factor. These were Flexibility, Resources, Planning, Productivity, Availability of Information, and Stability. The other two cells, Skilled Workforce and Cohesive Workforce, each produced a two-factor structure. To understand the relationship between these manifest factors (cells) and organizational effectiveness, a confirmatory factor analysis was conducted, which revealed that the rational-goal model, comprising Productivity and Planning, was the critical determinant of effectiveness in NOSOs.

Influence of low-strain deformation characteristics of high strength sheet steel on curl and springback in bend-under-tension tests

The influence of low-strain deformation behavior on curl and springback in advanced high strength steels (AHSS) was assessed using a bend-under-tension test. The effect of yielding behavior on curl and springback was examined by heat-treating two dual-phase steels to induce yield point elongation, while keeping a relatively constant tensile strength and a constant sheet thickness. A dual-phase and TRIP steel with similar initial thickness and tensile strengths were also examined to investigate the effect of work-hardening on curl and springback. It is shown that while current understanding limits prediction of curl and springback in bending under tension using only the initial sheet thickness and tensile strength, both the yielding and work-hardening behavior can affect the results. Explanations for these effects are proposed in terms of the discontinuous yielding and flow stress in the materials.

Synthesis and polymerization studies of 3-(+) and (-) -menthyl carboxylate pyrroles

The synthesis of 3-(−)- and 3-(+)-menthyl carboxylate pyrrole was achieved in four high yielding steps, including the triisopropylsilyl (TIPS) protection of the pyrrole nitrogen, bromination of the 3-position, lithium halogen exchange followed by reaction with menthyl chloroformate, and finally de-protection. Chemical polymerization of both the TIPS protected, and non-protected, menthyl carboxylate pyrroles was performed and the resulting polymers exhibited conductivity ranging from 0.6 to 2.3 S/cm. Polymerization of the 3-menthyl-N-TIPS pyrrole on the surface of wool was achieved by using solution and mist polymerization methods.

Permian of West Yunnan, Southwest China: a biostratigraphic synthesis

Recent progress in the study of Permian stratigraphy of western Yunnan, southwest China, is reviewed with particular references to the Tengchong and Baoshan blocks and the Changning–Menglian Belt. Where confusion or controversy exists in stratigraphical nomenclature and/or dating, we attempt to clarify the situation based on our recent field observations and newly obtained research results. The Permian within the Changning–Menglian Belt embraces different stratigraphic successions, suggesting different tectonic settings, ranging from passive margin and active margin, to oceanic basin and seamounts. Permo-Carboniferous faunas in the carbonate sequences of the Changning–Menglian Belt are of typical Cathaysian affinity, as demonstrated by abundant fusulinaceans and compound rugose corals. The Permian stratigraphy and faunas of the Tenchong and Baoshan blocks are markedly different from those of the Changning–Menglian Belt. The Baoshan Block lacks Upper Carboniferous deposits, and its subsequent Lower Permian sequence consists predominantly of siliciclastic strata yielding cool-water faunas and possibly glaciogene diamictites, overlain by thick basaltic lava and volcaniclastics of probably rift origin. The upper part of the Permian in the Baoshan Block is characterized by carbonates containing mixed Cathaysian and Gondwanan faunas. The Tengchong Block has a similar evolutionary history to the Baoshan Block, but completely lacks volcanic rocks.

Fluorescent photoinduced electron transfer (PET) sensors for anions; from design to potential application

This mini review highlights the synthesis and photophysical evaluation of anion sensors, for nonaqueous solutions, that have been developed in our laboratories over the last few years. We have focused our research mainly on developing fluorescent photoinduced electron transfer (PET) sensors based on the fluorophore-spacer-anion receptor principle using several anthracene (emitting in the blue) and 1,8-naphthalimide (emitting in the green) fluorophores, with the aim of targeting biologically and industrially relevant anions such as acetates, phosphate and amino acids, as well as halides such as fluoride. The receptors and the fluorophore are separated by a short methyl or ethyl spacer, where the charge neutral anion receptors are either aliphatic or aromatic urea (or thiourea) moieties. For these, the anion recognition is through hydrogen bonding, yielding anion:receptor complexes. Such bonding gives rise to enhanced reduction potential in the receptor moieties which causes enhancement in the rate of PET quenching of the fluorophore excited state from the anion:receptor moiety. This design can be further elaborated on by incorporating either two fluorophores, or urea/thiourea receptors into the sensor structures, using anthracene as a fluorophore. For the latter design, the sensors were designed to achieve sensing of bis-anions, such as di-carboxylates or pyrophosphate, where the anion bridged the anthracene moiety. In the case of the naphthalimide based mono-receptor based PET sensors, it was discovered that in DMSO the sensors were also susceptible to deprotonation by anions such as F− at high concentrations. This led to substantial changes in the absorption spectra of these sensors, where the solution changed colour from yellow/green to deep blue, which was clearly visible to the naked eye. Hence, some of the examples presented can act as dual fluorescent-colorimetric sensors for anions. Further investigations into this phenomenon led to the development of simple colorimetric sensors for fluorides, which upon exposure to air, were shown to fix carbon dioxide as bicarbonate.

Compressive deformation behaviour of a closed-cell aluminum

The mechanical properties of a closed-cell aluminium foam were investigated by compressive tests, and the deformation behaviours of the aluminium foams were studied using Xray microtomography. The results indicate that the deformation of the aluminium foams under compressive loading was localized in narrow continuous deformation bands having widths of order of a cell diameter. The cells in the deformation bands collapsed by a mixed deformation mechanism, which includes mainly bending and minor buckling and yielding. Different fractions of the three deformation modes led to variations in the peak stress and energy absorption for different foam samples with the same density. It was also found that the cell morphology affects the deformation mechanism significantly, whilst the cell size shows little influence.

Quantifying minimum monolith size and solute dilution from multi-compartment percolation sampler data

Preferential flow affects solute transport in natural soils, leading to high spatiotemporal variation of concentration. A multicompartment solute sampler (MCS), yielding multiple breakthrough curves at a given depth, can monitor tracer movement in a heterogeneous soil. We present a technique to estimate from MCS data whether a soil monolith is sufficiently large to capture preferential flow, which is a necessity for tracer breakthrough curves to be representative. For several soils, we estimate that an MCS should be larger than 0.1 to 0.2 m². We also expand dilution theory to analyze the concentration variations of a tracer passing the control plane monitored by the MCS, in addition to the conventional plume spreading analysis. We characterize the set of locally observed breakthrough curves by the entropy-based dilution index. For given first and second-central moment, the spatially uniform log-normal breakthrough curve maximizes the dilution index. The ratio between observed and maximum dilution index is denoted reactor ratio. For a 300-compartment solute sampler, covering an area of 0.75 m², we compute a reactor ratio of 0.665, compared with 0.04 for stochastic-convective and 1 for convective-dispersive transport. With a single, large collector the reactor ratio would be 0.958, severely underestimating concentration variations. Large collector areas are clearly inadequate to estimate dilution. Values of the dilution index and the reactor ratio for individual sampling compartments indicate efficient longitudinal mixing in most but not all cases, and considerable spatial variation of the leaching process.

Small-scale randomized controlled trials need more powerful methods of mediational analysis than the Baron-Kenny method

Objective: To devise more-effective physical activity interventions, the mediating mechanisms yielding behavioral change need to be identified. The Baron–Kenny method is most commonly used, but has low statistical power and may not identify mechanisms of behavioral change in small-to-medium size studies. More powerful statistical tests are available.
Study Design and Setting: Inactive adults (N = 52) were randomized to either a print or a print-plus-telephone intervention. Walking and exercise-related social support were assessed at baseline, after the intervention, and 4 weeks later. The Baron–Kenny and three alternative methods of mediational analysis (Freedman–Schatzkin; MacKinnon et al.; bootstrap method) were used to examine the effects of social support on initial behavior change and maintenance. Results: A significant mediational effect of social support on initial behavior change was indicated by the MacKinnon et al., bootstrap, and, marginally, Freedman–Schatzkin methods, but not by the Baron–Kenny method. No significant mediational effect of social support on maintenance of walking was found. Conclusions:  Methodologically rigorous intervention studies to identify mediators of change in physical activity are costly and labor ntensive, and may not be feasible with large samples. The use of statistically powerful tests of mediational effects in small-scale studies can inform the development of more effective interventions.

Metabolism and transport of oxazphosphorines and the clinical implications

The oxazaphosphorines including cyclophosphamide (CPA), ifosfamide (IFO), and trofosfamide represent an important group of therapeutic agents due to their substantial antitumor and immuno-modulating activity. CPA is widely used as an anticancer drug, an immunosuppressant, and for the mobilization of hematopoetic progenitor cells from the bone marrow into peripheral blood prior to bone marrow transplantation for aplastic anemia, leukemia, and other malignancies. New oxazaphosphorines derivatives have been developed in an attempt to improve selectivity and response with reduced toxicity. These derivatives include mafosfamide (NSC 345842), glufosfamide (D19575, β-D-glucosylisophosphoramide mustard), NSC 612567 (aldophosphamide perhydrothiazine), and NSC 613060 (aldophosphamide thiazolidine). This review highlights the metabolism and transport of these oxazaphosphorines (mainly CPA and IFO, as these two oxazaphosphorine drugs are the most widely used alkylating agents) and the clinical implications. Both CPA and IFO are prodrugs that require activation by hepatic cytochrome P450 (CYP)-catalyzed 4-hydroxylation, yielding cytotoxic nitrogen mustards capable of reacting with DNA molecules to form crosslinks and lead to cell apoptosis and/or necrosis. Such prodrug activation can be enhanced within tumor cells by the CYP-based gene directed-enzyme prodrug therapy (GDEPT) approach. However, those newly synthesized oxazaphosphorine derivatives such as glufosfamide, NSC 612567 and NSC 613060, do not need hepatic activation. They are activated through other enzymatic and/or non-enzymatic pathways. For example, both NSC 612567 and NSC 613060 can be activated by plain phosphodiesterase (PDEs) in plasma and other tissues or by the high-affinity nuclear 3'-5' exonucleases associated with DNA polymerases, such as DNA polymerases and ε. The alternative CYP-catalyzed inactivation pathway by N-dechloroethylation generates the neurotoxic and nephrotoxic byproduct chloroacetaldehyde (CAA). Various aldehyde dehydrogenases (ALDHs) and glutathione S-transferases (GSTs) are involved in the detoxification of oxazaphosphorine metabolites. The metabolism of oxazaphosphorines is auto-inducible, with the activation of the orphan nuclear receptor pregnane X receptor (PXR) being the major mechanism. Oxazaphosphorine metabolism is affected by a number of factors associated with the drugs (e.g., dosage, route of administration, chirality, and drug combination) and patients (e.g., age, gender, renal and hepatic function). Several drug transporters, such as breast cancer resistance protein (BCRP), multidrug resistance associated proteins (MRP1, MRP2, and MRP4) are involved in the active uptake and efflux of parental oxazaphosphorines, their cytotoxic mustards and conjugates in hepatocytes and tumor cells. Oxazaphosphorine metabolism and transport have a major impact on pharmacokinetic variability, pharmacokinetic-pharmacodynamic relationship, toxicity, resistance, and drug interactions since the drug-metabolizing enzymes and drug transporters involved are key determinants of the pharmacokinetics and pharmacodynamics of oxazaphosphorines. A better understanding of the factors that affect the metabolism and transport of oxazaphosphorines is important for their optional use in cancer chemotherapy.

Effect of cell characteristics on the compressive deformation behavior of a closed-cell aluminium

In this study, the mechanical properties of a closed-cell aluminium foam have been investigated by compressive tests. The deformation behaviors of the aluminium foams were studied using X-ray microtomography (XMT). Aluminium foam samples with various cell size distributions and cell
morphologies were intentionally selected to investigate the effect of the cell characteristics on the deformation behaviors. Results indicated that the deformation of the aluminium foams under compressive loading was localized in narrow continuous deformation bands having widths of order of a cell diameter. The cells in the deformation bands collapsed by a mixed deformation mechanism, which includes mainly bending, and also minor buckling and yielding as well. Different fractions of the three deformation modes led to variations in the peak stress and energy absorption for different foam samples with the same density. It was also found that the cell morphology affected the deformation mechanism significantly, whilst the cell size showed little influence. Those cells with defects such as corrugations, curvatures and non-uniformities in the wall thickness were the initiators of the deformation bands of the aluminium foam.

Determination of plastic yield stress from spherical indentation slope curve

The indentation slope curve from a spherical indentation on elastic-plastic materials is examined. By comparing it with that of an linear elastic material of the same elastic properties, we found that the start point of plastic yielding for an elastic-plastic material can be easily located from the indentation slope curve. Based on this analysis, a simple but effective method is proposed to measure the plastic yield stress of very small samples from a spherical nano-indentation slope curve.

Expression of natriuretic peptide receptor mRNA and functional response to atrial natriuretic peptide and C-type natriuretic peptide in rainbow trout (Oncorhynchus mykiss) head kidney leucocytes

The stimulatory effect of vasomodulatory natriuretic peptide hormones on macrophages and peripheral blood leucocytes in mammals is well-established. However, the relationship in lower vertebrates has not been characterised. Expression of atrial natriuretic peptide, ventricular natriuretic peptide and C-type natriuretic peptide-1, and the guanylyl cyclase-linked (GC) natriuretic peptide receptor-A and -B-type receptors (NPR-A and NPR-B, respectively) was determined by PCR from the mRNA of rainbow trout head kidney leucocytes yielding gene fragments with 100% homology to the same respective natriuretic peptide and NPR-A and -B sequences obtained from other rainbow trout tissues. A mixed population of isolated rainbow trout head kidney leucocytes was stimulated in vitro with trout atrial natriuretic peptide (specific NPR-A agonist) and trout C-type natriuretic peptide (NPR-A and -B agonist) as well as the cGMP agonist 8-bromo-cGMP or the GC inhibitor 8-bromo-phenyl-eutheno-cGMP. Respiratory burst was stimulated by trout atrial natriuretic peptide, trout C-type natriuretic peptide-1 and 8-bromo-cGMP in a dose dependant manner with the highest activity as a result of stimulation with trout C-type natriuretic peptide-1 in excess of that achieved by phorbol myristate acetate (PMA). Equimolar concentrations of the inhibitor, inhibited the respiratory burst caused by the natriuretic peptides and 8-bromo-cGMP. The natriuretic peptide receptors on rainbow trout head kidney leucocytes appear to have a stimulatory function with regard to respiratory burst that is activated through a cGMP second messenger pathway and the natriuretic peptides expressed in the head kidney leucocytes may well act in a paracrine/autocrine manner.