Collaborative organisational structures : implications for the accounting profession

The IT systems drive the financial reporting processes in modern business environments. The result is an integrative system of initialing, authorizing, recording, and processing of financial transactions. This IT-related change inextricably links to the overall financial reporting process, requiring a deeper level of understanding and commitment. Firm’s IT governance initiatives provide this commitment by enforcing controls to IT components to ensure compliance to overall financial reporting requirements. The IT governance institute (ITGI) and other authorities have developed a number of frameworks and guidelines (e.g., COBIT) to help management in managing IT-intensive processes.

Performance characteristics of compound curved sandwich shell structures

Sandwich shells have recently emerged as aesthetically pleasing, efficient and economical structural systems, with a number of applications. They combine the advantages of sandwich layer technology together with those of shell action. With different materials and thicknesses used in the sandwich layers, their performance characteristics largely remain un-quantified and there are no guidelines at present for their design. This research paper provides verification, through finite element modeling and testing, for the application of this technology to dome styled dwellings with research currently being conducted into the further application to roofing and floor structures.

Perceived collision risks in anchorages : a hierarchical ordered probit analysis

Navigational collisions are a major safety concern in many seaports. Despite the recent advances in port navigational safety research, little is known about harbor pilot’s perception of collision risks in anchorages. This study attempts to model such risks by employing a hierarchical ordered probit model, which is calibrated by using data collected through a risk perception survey conducted on Singapore port pilots. The hierarchical model is found to be useful to account for correlations in risks perceived by individual pilots. Results show higher perceived risks in anchorages attached to intersection, local and international fairway; becoming more critical at night. Lesser risks are perceived in anchorages featuring shoreline in boundary, higher water depth, lower density of stationary ships, cardinal marks and isolated danger marks. Pilotage experience shows a negative effect on perceived risks. This study indicates that hierarchical modeling would be useful for treating correlations in navigational safety data.

The Impact of gender identity-conscious HR structures on performance : mediating effects of gender diversity

Gender identity-conscious HR structures signal an organization’s perspective on gender diversity. The signal produces perceptions that the organization values gender diversity leading to a gender diverse workforce. In turn, a gender diverse workforce provides a firm with a competitive advantage which should result in higher performance. This paper tests the mediating effects of gender diversity (at non-management and management levels) in the relationship between gender identity-conscious HR structures and performance. The findings indicate that non-management gender diversity partially mediates the relationship between HR structures and productivity, and management gender diversity partially mediates the relationship between HR structures and perceived market performance.

Hydrogen-bonding in the structures of the 1:1 salts of isonipecotamide with a set of four polyfunctional monocyclic heteroaromatic carboxylic acids

The crystal structures of the 1:1 proton-transfer compounds of isonipecotamide (piperidine-4-carboxamide) with the monocyclic heteroaromatic carboxylic acids, isonicotinic acid, picolinic acid, dipicolinic acid and pyrazine-2,3-dicarboxylic acid have been determined at 200 K and their hydrogen-bonding patterns examined. The compounds are respectively anhydrous 4-carbamoylpiperidinium pyridine-4-carboxylate (1), the partial hydrate 4-carbamoylpiperidinium pyridine-2-carboxylate 0.25 water (2), the solvate 4-carbamoylpiperidinium 6-carboxypyridine-2-carboxylate methanol monosolvate (3), and anhydrous 4-carbamoylpiperidinium 3-carboxypyrazine-2-carboxylate (4). In compounds 1 and 3, hydrogen-bonding interactions give two-dimensional sheet structures which feature enlarged cyclic ring systems, while in compounds 2 and 4, three-dimensional structures are found. The previously described cyclic R2/2(8) hydrogen-bonded amide-amide dimer is present in 2 and 3. The hydrogen-bonding in 2 involves the partial-occupancy water molecule while the structure of 4 is based on inter-linked homomolecular hydrogen-bonded cation-cation and anion-anion associated chains comprising head-to-tail interactions. This work further demonstrates the utility of the isonipecotamide cation in the generation of chemically stable hydrogen-bonded systems, particularly with aromatic carboxylate anions, providing crystalline solids.

Engineering education in the middle school : exploring foundational structures

The recently released Mathematics, Engineering & Science in the National Interest report (May, 2012) highlights the universal perspective that an education in these disciplines is essential to a nation’s future prosperity. Although studies in STEM (Science, Technology, Engineering, Mathematics) are being implemented across many schools, progress to date has been slow especially with respect to incorporating engineering experiences in the middle and primary grades. Our concerns for the limited attention given to engineering in STEM and the low uptake of university engineering courses in universities, prompted us to conduct a longitudinal project on engineering education across grade levels 7-9.

Proposed structures for poorly characterized phases in C2M carbonaceous chondrite meteorites

Structure and chemistry of poorly characterized phases (PCP). We suggest here that approximately 10 angstrom PCP, a dominant matrix variety, has a structure equivalent to iron-rich tochilinite [6Fe (sub 0.9) S 5(Fe, Mg) (OH) (sub 2) ] which consists of coherently interstratified mackinawite and brucite sheets. approximately 17 angstrom PCP, previously described as an SBB-type mixed-layer structure, is a commensurate intergrowth of serpentine and tochilinite layers. A wide range of cation substitutions is possible within both tochilinite and serpentine-tochilinite structural types. Various forms of PCP observed in carbonaceous chondrites are intergrowths of tochilinite, serpentine, serpentine-tochilinite and/or valleriite-type minerals.--Modified journal abstract.

High-resolution imaging of ordered mixed-layer clays

HRTEM has been used to examine illite/smectite from the Mancos shale, rectorite from Garland County, Arkansas; illite from Silver Hill, Montana; Na-smectite from Crook County, Wyoming; corrensite from Packwood, Washington; and diagenetic chlorite from the Tuscaloosa formation. Thin specimens were prepared by ion milling, ultra-microtome sectioning and/or grain dispersal on a porous carbon substrate. Some smectite-bearing clays were also examined after intercalation with dodecylamine hydrochloride (DH). Intercalation of smectite with DH proved to be a reliable method of HRTEM imaging of expanded smectite, d(001) 16 A which could then be distinguished from unexpanded illite, d(001) 10 A. Lattice fringes of basal spacings of DH-intercalated rectorite and illite/smectite showed 26 A periodicity. These data support XRD studies which suggest that these samples are ordered, interstratified varieties of illite and smectite. The ion-thinned, unexpanded corrensite sample showed discrete crystallites containing 10 A and 14 A basal spacings corresponding with collapsed smectite and chlorite, respectively. Regions containing disordered layers of chlorite and smectite were also noted. Crystallites containing regular alternations of smectite and chlorite were not common. These HRTEM observations of corrensite did not corroborate XRD data. Particle sizes parallel to the c axis ranged widely for each sample studied, and many particles showed basal dimensions equivalent to > five layers. -J.M.H.

New phyllosilicate types in a carbonaceous chondrite matrix

CARBONACEOUS chondrites provide valuable information as they are the least altered examples of early Solar System material1. The matrix constitutes a major proportion of carbonaceous chondrites. Despite many past attempts, unambiguous identification of the minerals in the matrix has not been totally successful2. This is mainly due to the extremely fine-grained nature of the matrix phases. Recently, progress in the characterisation of these phases has been made by electron diffraction studies3,4. We present here the direct observation, by high resolution imaging, of phases in carbonaceous chondrite matrices. We used ion-thinned sections from the Murchison C2(M) meteorite for transmission electron microscopy. The Murchison matrix contains both ordered and disordered inter-growths of serpentine-like and brucite-like layers. Such mixed-layer structures are new types of layer silicates. © 1979 Nature Publishing Group.

The structures of COPI-coated vesicles reveal alternate coatomer conformations and interactions

Transport between compartments of eukaryotic cells is mediated by coated vesicles. The archetypal protein coats COPI, COPII, and clathrin are conserved from yeast to human. Structural studies of COPII and clathrin coats assembled in vitro without membranes suggest that coat components assemble regular cages with the same set of interactions between components. Detailed three-dimensional structures of coated membrane vesicles have not been obtained. Here, we solved the structures of individual COPI-coated membrane vesicles by cryoelectron tomography and subtomogram averaging of in vitro reconstituted budding reactions. The coat protein complex, coatomer, was observed to adopt alternative conformations to change the number of other coatomers with which it interacts and to form vesicles with variable sizes and shapes. This represents a fundamentally different basis for vesicle coat assembly.

Influence of damping systems on building structures subject to seismic effects

This paper investigates the response of multi-storey structures under simulated earthquake loads with friction dampers, viscoelastic dampers and combined friction-viscoelastic damping devices strategically located within shear walls. Consequently, evaluations are made as to how the damping systems affect the seismic response of these structures with respect to deflections and accelerations. In particular, this paper concentrates on the effects of damper types, configurations and their locations within the cut-outs of shear walls. The initial stiffness of the cut out section of the shear wall is removed and replaced by the stiffness and damping of the device. Influence of parameters of damper properties such as stiffness, damping coefficient, location, configuration and size are studied and evaluated using results obtained under several different earthquake scenarios. Structural models with cut outs at different heights are treated in order to establish the effectiveness of the dampers and their optimal placement. This conceptual study has demonstrated the feasibility of mitigating the seismic response of building structures by using embedded dampers.

An ensemble method for predicting subnuclear localizations from primary protein structures

Background Predicting protein subnuclear localization is a challenging problem. Some previous works based on non-sequence information including Gene Ontology annotations and kernel fusion have respective limitations. The aim of this work is twofold: one is to propose a novel individual feature extraction method; another is to develop an ensemble method to improve prediction performance using comprehensive information represented in the form of high dimensional feature vector obtained by 11 feature extraction methods. Methodology/Principal Findings A novel two-stage multiclass support vector machine is proposed to predict protein subnuclear localizations. It only considers those feature extraction methods based on amino acid classifications and physicochemical properties. In order to speed up our system, an automatic search method for the kernel parameter is used. The prediction performance of our method is evaluated on four datasets: Lei dataset, multi-localization dataset, SNL9 dataset and a new independent dataset. The overall accuracy of prediction for 6 localizations on Lei dataset is 75.2% and that for 9 localizations on SNL9 dataset is 72.1% in the leave-one-out cross validation, 71.7% for the multi-localization dataset and 69.8% for the new independent dataset, respectively. Comparisons with those existing methods show that our method performs better for both single-localization and multi-localization proteins and achieves more balanced sensitivities and specificities on large-size and small-size subcellular localizations. The overall accuracy improvements are 4.0% and 4.7% for single-localization proteins and 6.5% for multi-localization proteins. The reliability and stability of our classification model are further confirmed by permutation analysis. Conclusions It can be concluded that our method is effective and valuable for predicting protein subnuclear localizations. A web server has been designed to implement the proposed method. It is freely available at http://bioinformatics.awowshop.com/snlpr​ed_page.php.