The global audit profession and the international financial architecture:understanding regulatory relationships at a time of financial crisis

This paper explores how regulatory relationships in the global audit arena are being affected by the current financial crisis. Key policy initiatives and debates are analyzed, along with institutional interactions, in particular between the International Federation of Accountants (IFAC), international regulators and the large audit firms. The events are placed in the context of the new international financial architecture which has developed over the last decade. Using the illustrative lens of bank auditing, questions are asked of the nature and status of audit practice and the regulatory arrangements governing such practice. The paper shows the active nature of the regulatory responses to the crisis and the shifting and competing influences among key regulatory and professional participants in the global audit arena. Emphasis is placed on the need for audit researchers to be sensitive to the developing global financial architecture, and its potential implications for the study of audit practice in different national and international contexts.

The Cascade Neo-Fuzzy Architecture and its Online Learning Algorithm

In the paper learning algorithm for adjusting weight coefficients of the Cascade Neo-Fuzzy Neural Network (CNFNN) in sequential mode is introduced. Concerned architecture has the similar structure with the Cascade-Correlation Learning Architecture proposed by S.E. Fahlman and C. Lebiere, but differs from it in type of artificial neurons. CNFNN consists of neo-fuzzy neurons, which can be adjusted using high-speed linear learning procedures. Proposed CNFNN is characterized by high learning rate, low size of learning sample and its operations can be described by fuzzy linguistic “if-then” rules providing “transparency” of received results, as compared with conventional neural networks. Using of online learning algorithm allows to process input data sequentially in real time mode.

A New Charging and Billing Model and Architecture for the Ubiquitous Consumer Wireless World

In a Ubiquitous Consumer Wireless World (UCWW) environment the provision, administration and management of the authentication, authorization and accounting (AAA) policies and business services are provided by third-party AAA service providers (3P-AAA-SPs) who are independent of the wireless access network providers (ANPs). In this environment the consumer can freely choose any suitable ANP, based on his/her own preferences. This new AAA infrastructural arrangement necessitates assessing the impact and re-thinking the design, structure and location of ‘charging and billing’ (C&B) functions and services. This paper addresses C&B issues in UCWW, proposing potential architectural solutions for C&B realization. Implementation approaches of these novel solutions together with a software testbed for validation and performance evaluation are addressed.

Parallel relationships, architecture and water : the urban spa

This thesis explores the relationship of architecture and water through the design of an urban spa that offers both a bodily and a poetic experience of water. Research included investigation of recent architectural projects that enhance and order the view, sound, and touch of water as well as projects that integrate fountains, showers and reflecting pools into the experience of a building. In the design of the spa, the movement of water was based metaphorically on the natural water cycle: evaporation, condensation and collection of water in pools. The building presents fountains, rivulets, and pools in a descending sequence that represents the natural flow of water. The temperature of water and the activities of the spa follow the same descending sequence, progressing from a warm water bath at the top of the building to cool swimming pool at the plaza level in a contemporary interpretation of the experience of a Roman Bath.

Shoot architecture and growth in the south Florida wet prairie macrophyte, Eleocharis cellulosa

Eleocharis cellulosa is a dominant macrophyte in Everglades wet prairie communities. The development of the shoot system in the genus has been described as sympodial but with an unusual adnation of the horizontal and vertical shoots. The growth pattern of E. cellulosa was studied from field collected plants and plants grown in the greenhouse. Plants were extracted and measurements of horizontal and vertical shoot were taken. Dissections, paraffin sectioning and SEM's were used to examine shoot structure in early developmental stages. E. cellulosa was transplanted from the field to the greenhouse and different levels of Nitrogen and Phosphorus were added to determine how it responded phenotypically. Dissections and microscopy showed that growth of the vertical shoots of E. cellulosa is sympodial, while growth of the horizontal shoots is mixed, beginning monopodially then transforming to sympodial growth. Additions of nutrients did not have any effect on the morphology of E. cellulosa.

New trends in health architecture for children and the effects of the built environment on young patients

The objective of this thesis was to investigate the effects of the built environment on the outcome of young patients. This investigation included recent innovations in children's hospitals that integrated both medical and architectural case studies as part of their design issues. In addition, the intervention responded to man-made conditions and natural elements of the site. The thesis project, a Children's Rehabilitation Hospital, is located at 1500 N.W. River Drive in Miami, Florida. The thesis intervention emerged from a site analysis that focused on the shifting of the urban grid, the variation in scale of the immediate context and the visual-physical connection to the river's edge. Furthermore, it addressed the issues of overnight accommodation for patient's families, as well as sound control through the use of specific materials in space enclosures and open courtyards. The key to the success of this intervention lies in the special attention given to the integration between nature and the built environment. Issues such as the incorporation of nature within a building through the use of vistas and the exploitation of natural light through windows and skylights, were pivotal in the creation of a pleasant environment for visitors, employees and young patients.

Design of information architecture of the web site of the Faculty of Industrial Engineering and Tourism of the Universidad Central “Marta Abreu” de Las Villas (Cuba)

The information architecture supports information retrieval by users in Web environment. The design should be center in the information user, favoring usability. The Faculty of Industrial Engineering and Tourism of the Universidad Central "Marta Abreu" de Las Villas, lacks a site that enhances the disclosure of information to its members. Are presented as objectives of the study: 1) conduct a user survey to identify information needs of users, 2) establish guidelines for information architecture for the institution focused on users, 3) designing the information architecture for the institution and 4) designed to evaluate the proposal. Are presented as objectives of the study: 1) to realize a user study to identify the information needs of users, 2) establish guidelines for information architecture for the institution focused on users, 3) to design the information architecture for the institution and 4) to evaluate the proposal designed. To obtain results are used methods in the theoretical and empirical levels. Besides, are use techniques that favored the design and evaluation. Is designed the intranet of the Faculty of Industrial Engineering and Tourism. Is evaluated the proposed design for the validation of the results.

Architecture of the Landscape and Landscape of the Architecture in Japan. A dialogue between water and earth

It's very difficult in traditional Japanese culture separate the landscape from the architecture. The Japanese architectural culture has its roots in China but soon this culture has developed its own culture and an aesthetic that was the result of a long isolation from the rest of the world. Zen Buddhism and the constant relationship with nature define the main characteristics of Japanese architecture: minimalism and simplicity. The architecture is a perfect balance of harmony, proportion and purity. This paper aims to analyze the cultural roots of the relationship between architecture and landscape in Japan and where the characteristics previously defined are very important for to know the significance of the Japanese architectural thinking.

The Effect of Architecture and Shear Stress on Endothelialization of 3D Printed Vascular Networks

Despite significant progress in the field of tissue engineering within the last decade, a number of unsolved problems still remain. One of the most relevant issues is the lack of proper vascularization that limits the size of engineered tissues to smaller than clinically relevant dimensions. In particular, the growth of engineered tissue in vitro within bioreactors is plagued with this challenge. Specifically, the tubular perfusion system bioreactor has been used for large scale bone constructs; however these engineered constructs lack inherent vasculature and quickly develop a hypoxic core, where no nutrient exchange can occur, thus leading to cell death. Through the use of 3D printed vascular templates in conjunction with a tubular perfusion system bioreactor, we attempt to create an endothelial cell monolayer on 3D scaffolds that could potentially serve as the foundation of inherent vasculature within these engineered bone grafts.

Genetic architecture and sexual conflict in the life history of Drosophila

Because males and females of a species express many homologous traits, sex-specific selection on these traits can shift the opposite sex away from its phenotypic optimum. This mode of sexually antagonistic selection, known as intralocus sexual conflict (IaSC), arises when the evolution of sexual dimorphism is constrained by the two sexes sharing a common gene pool. As IaSC has been historically overlooked, many outstanding questions remain. For example, what is its contribution in maintaining genetic variation for fitness in populations? What characters underlie this variation in fitness? How does the selection history of the population influence the standing genetic variation? I used the model organism Drosophila melanogaster to attempt to resolve some of these questions. The first part of my Master’s project involved assessing the detectability of sexually antagonistic alleles in populations at different stages of adaptation to the laboratory. For the second part of my Master’s project, I looked for evidence of conflict during the development of body size, a well-known sexually dimorphic trait. While the first part of my thesis proved inconclusive, the second part revealed a surprising source of sexual conflict in pre-adult stages of D. melanogaster.

Concerning the house museum and the picturesque landscape in the work of Sir John Soane : with raw hints for post-heritage museum space

The picturesque aesthetic in the work of Sir John Soane, architect and collector, resonates in the major work of his very personal practice – the development of his house museum, now the Soane Museum in Lincoln’s Inn Fields in London. Soane was actively involved with the debates, practices and proponents of picturesque and classical practices in architecture and landscape and his lectures reveal these influences in the making of The Soane, which was built to contain and present diverse collections of classical and contemporary art and architecture alongside scavenged curiosities. The Soane Museum has been described as a picturesque landscape, where a pictorial style, together with a carefully defined itinerary, has resulted in the ‘apotheosis of the Picturesque interior’. Soane also experimented with making mock ruinscapes within gardens, which led him to construct faux architectures alluding to archaeological practices based upon the ruin and the fragment. These ideas framed the making of interior landscapes expressed through spatial juxtapositions of room and corridor furnished with the collected object that characterise The Soane Museum. This paper is a personal journey through the Museum which describes and then reviews aspects of Soane’s work in the context of contemporary theories on ‘new’ museology. It describes the underpinning picturesque practices that Soane employed to exceed the boundaries between interior and exterior landscapes and the collection. It then applies particular picturesque principles drawn from visiting The Soane to a speculative project for a house/landscape museum for the Oratunga historic property in outback South Australia, where the often, normalising effects of conservation practices are reviewed using minimal architectural intervention through a celebration of ruinous states.

The proximal first exon architecture of the murine ghrelin gene is highly similar to its human orthologue

BACKGROUND: The murine ghrelin gene (Ghrl), originally sequenced from stomach tissue, contains five exons and a single transcription start site in a short, 19 bp first exon (exon 0). We recently isolated several novel first exons of the human ghrelin gene and found evidence of a complex transcriptional repertoire. In this report, we examined the 5' exons of the murine ghrelin orthologue in a range of tissues using 5' RACE. -----FINDINGS: 5' RACE revealed two transcription start sites (TSSs) in exon 0 and four TSSs in intron 0, which correspond to 5' extensions of exon 1. Using quantitative, real-time RT-PCR (qRT-PCR), we demonstrated that extended exon 1 containing Ghrl transcripts are largely confined to the spleen, adrenal gland, stomach, and skin. -----CONCLUSION: We demonstrate that multiple transcription start sites are present in exon 0 and an extended exon 1 of the murine ghrelin gene, similar to the proximal first exon organisation of its human orthologue. The identification of several transcription start sites in intron 0 of mouse ghrelin (resulting in an extension of exon 1) raises the possibility that developmental-, cell- and tissue-specific Ghrl mRNA species are created by employing alternative promoters and further studies of the murine ghrelin gene are warranted.