Annual Illinois audit advisory : emerging and potential audit issues.

"Emerging and potential audit issues."

Protein interactions studied by SAXS:effect of ionic strength and protein concentration for BSA in aqueous solutions

We have studied a series of samples of bovine serum albumin (BSA) solutions with protein concentration, c, ranging from 2 to 500 mg/mL and ionic strength, I, from 0 to 2 M by small-angle X-ray scattering (SAXS). The scattering intensity distribution was compared to simulations using an oblate ellipsoid form factor with radii of 17 x 42 x 42 A, combined with either a screened Coulomb, repulsive structure factor, S-SC(q), or an attractive square-well structure factor, S-SW(q). At pH = 7, BSA is negatively charged. At low ionic strength, I <0.3 M, the total interaction exhibits a decrease of the repulsive interaction when compared to the salt-free solution, as the net surface charge is screened, and the data can be fitted by assuming an ellipsoid form factor and screened Coulomb interaction. At moderate ionic strength (0.3-0.5 M), the interaction is rather weak, and a hard-sphere structure factor has been used to simulate the data with a higher volume fraction. Upon further increase of the ionic strength (I >= 1.0 M), the overall interaction potential was dominated by an additional attractive potential, and the data could be successfully fitted by an ellipsoid form factor and a square-well potential model. The fit parameters, well depth and well width, indicate that the attractive potential caused by a high salt concentration is weak and long-ranged. Although the long-range, attractive potential dominated the protein interaction, no gelation or precipitation was observed in any of the samples. This is explained by the increase of a short-range, repulsive interaction between protein molecules by forming a hydration layer with increasing salt concentration. The competition between long-range, attractive and short-range, repulsive interactions accounted for the stability of concentrated BSA solution at high ionic strength.

Exploring the transformative potential of Bluetooth beacons in higher education

The growing ubiquity of smartphones and tablet devices integrated into personal, social and professional life, facilitated by expansive communication networks globally, has the potential to disrupt higher education. Academics and students are considering the future possibilities of exploiting these tools and utilising networks to consolidate and expand knowledge, enhancing learning gain. Bluetooth beacon technology has been developed by both Apple and Google as a way to situate digital information within physical spaces, and this paper reflects on a beacon intervention in a contemporary art school in higher education conducted by the authors intended to develop a situated community of practice in Art & Design. The paper describes the project, including relevant theoretical foundations and background to the beacon technology, with regards to the potential of using these devices to create a connected learning community by enhancing learning and facilitating knowledge creation in a borderless learning space.

Non-gaussian Spatial Correlations Dramatically Weaken Localization.

We perform variational studies of the interaction-localization problem to describe the interaction-induced renormalizations of the effective (screened) random potential seen by quasiparticles. Here we present results of careful finite-size scaling studies for the conductance of disordered Hubbard chains at half-filling and zero temperature. While our results indicate that quasiparticle wave functions remain exponentially localized even in the presence of moderate to strong repulsive interactions, we show that interactions produce a strong decrease of the characteristic conductance scale g^{*} signaling the crossover to strong localization. This effect, which cannot be captured by a simple renormalization of the disorder strength, instead reflects a peculiar non-Gaussian form of the spatial correlations of the screened disordered potential, a hitherto neglected mechanism to dramatically reduce the impact of Anderson localization (interference) effects.

Respostas fisiológicas de plantas amazônicas de regiões alagadas às mudanças climáticas globais

Conforme previsões do último relatório do IPCC (Intergovernmental Panel of Climatic Change) em 2007, até meados deste século haverá um aumento na concentração de CO2 na atmosfera podendo chegar a 720 μmol mol-1. Consequentemente haverá uma elevação da temperatura de até +3 °C, o que ocorrerá em conjunto com mudanças no padrão de precipitação. O mesmo relatório sugere que isto poderá acarretar uma substituição gradual da floresta tropical por vegetação similar a uma savana na parte oriental da Amazônia, porém nada é conclusivo. Diante dessas possibilidades, pergunta-se - Como as espécies de árvores que compõem as regiões de alagamento da Amazônia irão responder às alterações climáticas por vir? Apesar dessas previsões serem pessimistas, o alagamento ainda ocorrerá por vários anos na Amazônia e é de grande importância compreender os efeitos do alagamento sobre as respostas fisiológicas das plantas num contexto das mudanças climáticas. Os principais efeitos sobre a sinalização metabólica e hormonal durante o alagamento são revisados e os possíveis efeitos que as mudanças climáticas poderão ter sobre as plantas amazônicas são discutidos. As informações existentes sugerem que sob alagamento, as plantas tendem a mobilizar reservas para suprir a demanda de carbono necessário para a manutenção do metabolismo sob o estresse da falta de oxigênio. Até certo limite, com o aumento da concentração de CO2, as plantas tendem a fazer mais fotossíntese e a produzir mais biomassa, que poderão aumentar ainda mais com um acréscimo de temperatura de até 3 °C. Alternativamente, com o alagamento, há uma diminuição geral do potencial de crescimento e é possível que quando em condições de CO2 e temperatura elevados os efeitos positivo e negativo se somem. Com isso, as respostas fisiológicas poderão ser amenizadas ou, ainda, promover maior crescimento para a maioria das espécies de regiões alagáveis até o meio do século. Porém, quando a temperatura e o CO2 atingirem valores acima dos ótimos para a maioria das plantas, estas possivelmente diminuirão a atividade fisiológica.

Improving maximum walking distance in early peripheral arterial disease: Randomised controlled trial

The purpose of this study was to determine the impact of increased physical activity and cessation of smoking on the natural history of early peripheral arterial disease, We conducted a randomised controlled trial in Perth, Western Australia, involving 882 men with early peripheral arterial disease identified via population-based screening using the Edinburgh Claudication Questionnaire and the ankle:brachial index. Members of the control group (n = 441) received usual care from their general practitioner while members of the intervention group (n = 441) were allocated to a stop smoking and keep walking regime - a combined community-based intervention of cessation of smoking (where applicable) and increased physical activity. Postal follow-up occurred at two and 12 months post-entry into the trial. The main outcome of interest was maximum walking distance. There were no statistically significant differences in the characteristics of the intervention and usual care groups at recruitment. Follow-up information at two and 12 months was available for 85% and 84% of participants, respectively. At 12 months, more men allocated to the intervention group had improved their maximum walking distance (23% vs 15%; chi(2) = 9.74, df = 2, p = 0.008). In addition, more men in the intervention group reported walking more than three times per week for recreation (34% vs 25%, p = 0.01). Although not statistically significant, more men in the intervention group who were smokers when enrolled in the trial had stopped smoking (12% vs 8%, p = 0.43). It is concluded that referral of older patients with intermittent claudication to established physiotherapy programs in the community can increase levels of physical activity and reduce disability related to peripheral arterial disease. A combination of simple and safe interventions that are readily available in the community through physiotherapists and general practitioners has the potential to improve early peripheral arterial disease.

Plano de negócios para empresa de iluminação de emergência

Dissertação de Mestrado em Finanças Empresariais

Aitchison Geometry for Probability and Likelihood as a new approach to mathematical statistics

The Aitchison vector space structure for the simplex is generalized to a Hilbert space structure A2(P) for distributions and likelihoods on arbitrary spaces. Centralnotations of statistics, such as Information or Likelihood, can be identified in the algebraical structure of A2(P) and their corresponding notions in compositional data analysis, such as Aitchison distance or centered log ratio transform.In this way very elaborated aspects of mathematical statistics can be understoodeasily in the light of a simple vector space structure and of compositional data analysis. E.g. combination of statistical information such as Bayesian updating,combination of likelihood and robust M-estimation functions are simple additions/perturbations in A2(Pprior). Weighting observations corresponds to a weightedaddition of the corresponding evidence.Likelihood based statistics for general exponential families turns out to have aparticularly easy interpretation in terms of A2(P). Regular exponential families formfinite dimensional linear subspaces of A2(P) and they correspond to finite dimensionalsubspaces formed by their posterior in the dual information space A2(Pprior).The Aitchison norm can identified with mean Fisher information. The closing constant itself is identified with a generalization of the cummulant function and shown to be Kullback Leiblers directed information. Fisher information is the local geometry of the manifold induced by the A2(P) derivative of the Kullback Leibler information and the space A2(P) can therefore be seen as the tangential geometry of statistical inference at the distribution P.The discussion of A2(P) valued random variables, such as estimation functionsor likelihoods, give a further interpretation of Fisher information as the expected squared norm of evidence and a scale free understanding of unbiased reasoning

Monte Carlo simulation of kilovolt electron transport in solids

A Monte Carlo procedure to simulate the penetration and energy loss of low¿energy electron beams through solids is presented. Elastic collisions are described by using the method of partial waves for the screened Coulomb field of the nucleus. The atomic charge density is approximated by an analytical expression with parameters determined from the Dirac¿Hartree¿Fock¿Slater self¿consistent density obtained under Wigner¿Seitz boundary conditions in order to account for solid¿state effects; exchange effects are also accounted for by an energy¿dependent local correction. Elastic differential cross sections are then easily computed by combining the WKB and Born approximations to evaluate the phase shifts. Inelastic collisions are treated on the basis of a generalized oscillator strength model which gives inelastic mean free paths and stopping powers in good agreement with experimental data. This scattering model is accurate in the energy range from a few hundred eV up to about 50 keV. The reliability of the simulation method is analyzed by comparing simulation results and experimental data from backscattering and transmission measurements.

Impulse response recovery of linear systems through weighted cumulant slice

Identifiability of the so-called ω-slice algorithm is proven for ARMA linear systems. Although proofs were developed in the past for the simpler cases of MA and AR models, they were not extendible to general exponential linear systems. The results presented in this paper demonstrate a unique feature of the ω-slice method, which is unbiasedness and consistency when order is overdetermined, regardless of the IIR or FIR nature of the underlying system, and numerical robustness.

AltitudeOmics : impaired pulmonary gas exchange efficiency and blunted ventilatory acclimatization in humans with patent foramen ovale after 16 days at 5,260 m.

A patent foramen ovale (PFO), present in ∼40% of the general population, is a potential source of right-to-left shunt that can impair pulmonary gas exchange efficiency [i.e., increase the alveolar-to-arterial Po2 difference (A-aDO2)]. Prior studies investigating human acclimatization to high-altitude with A-aDO2 as a key parameter have not investigated differences between subjects with (PFO+) or without a PFO (PFO-). We hypothesized that in PFO+ subjects A-aDO2 would not improve (i.e., decrease) after acclimatization to high altitude compared with PFO- subjects. Twenty-one (11 PFO+) healthy sea-level residents were studied at rest and during cycle ergometer exercise at the highest iso-workload achieved at sea level (SL), after acute transport to 5,260 m (ALT1), and again at 5,260 m after 16 days of high-altitude acclimatization (ALT16). In contrast to PFO- subjects, PFO+ subjects had 1) no improvement in A-aDO2 at rest and during exercise at ALT16 compared with ALT1, 2) no significant increase in resting alveolar ventilation, or alveolar Po2, at ALT16 compared with ALT1, and consequently had 3) an increased arterial Pco2 and decreased arterial Po2 and arterial O2 saturation at rest at ALT16. Furthermore, PFO+ subjects had an increased incidence of acute mountain sickness (AMS) at ALT1 concomitant with significantly lower peripheral O2 saturation (SpO2). These data suggest that PFO+ subjects have increased susceptibility to AMS when not taking prophylactic treatments, that right-to-left shunt through a PFO impairs pulmonary gas exchange efficiency even after acclimatization to high altitude, and that PFO+ subjects have blunted ventilatory acclimatization after 16 days at altitude compared with PFO- subjects.

Termodinâmica estatística de líquidos com o método de Monte Carlo. I. Metodologia

Statistical mechanics Monte Carlo simulation is reviewed as a formalism to study thermodynamic properties of liquids. Considering the importance of free energy changes in chemical processes, the thermodynamic perturbation theory implemented in the Monte Carlo method is discussed. The representation of molecular interaction by the Lennard-Jones and Coulomb potential functions is also discussed. Charges derived from quantum molecular electrostatic potential are also discussed as an useful methodology to generate an adequate set of partial charges to be used in liquid simulation.

Termodinâmica estatística de líquidos com o método de Monte Carlo. II. O líquido clorofórmio

Thermodynamic properties and radial distribution functions for liquid chloroform were calculated using the Monte Carlo method implemented with Metropolis algorithm in the NpT ensemble at 298 K and 1 atm. A five site model was developed to represent the chloroform molecules. A force field composed by Lennard-Jones and Coulomb potential functions was used to calculate the intermolecular energy. The partial charges needed to represent the Coulombic interactions were obtained from quantum chemical ab initio calculations. The Lennard-Jones parameters were adjusted to reproduce experimental values for density and enthalpy of vaporization for pure liquid. All thermodynamic results are in excelent agreement with experimental data. The correlation functions calculated are in good accordance with theoretical results avaliable in the literature. The free energy for solvating one chloroform molecule into its own liquid at 298 K and 1 atm was computed as an additional test of the potential model. The result obtained compares well with the experimental value. The medium effects on cis/trans convertion of a hypotetical solute in water TIP4P and chloroform solvents were also accomplished. The results obtained from this investigation are in agreement with estimates of the continuous theory of solvation.

Tulevaisuuden älykotiliiketoiminnan toimitusverkoston kartoitus

Tutkimus kartoitetaan tulevaisuuden älykotiliiketoiminnan palvelutuottaja-verkostoa. Lisäksi delphi-prosessia seuraten, pyritään kyselyn kautta vali-doimaan tulevaisuudesta tehty skenaario. Kysely tehtiin 42 yrityksen stra-tegiasta vastaavalle johtajalle. Selvitettäviä asioita olivat skenaarion liike-toiminnallinen kiinnostavuus, toteutumiskelpoisuus ja yrityksen siinä ha-luama rooli. Lisäksi selvitettiin mm. yritysten yhteistyökyvykkyyttä, innova-tiivisuutta, asiakassuuntautuneisuutta ja teknologinen valmiutta. Pääpaino oli selvittää verkoston muodostaja eli johtaja yritys. Kysely validoi kaikkien vastanneiden osalta tulevan skenaarion. Tulosten perusteella pystyttiin erottamaan 12 potentiaalista johtajaa. Nämä erottui-vat kyselyn kaikilla osa-alueilla parempina kuin muut yritykset. Potentiaali-set johtajat näkivät tulevaisuuden optimistisempana kuin muut ja lisäksi ne harjoittavat jo nyt liiketoimintaa, joka on lähellä kuvattua älykotipalveluver-kostoa. Tuloksia voidaan hyödyntää muodostettaessa palveluverkostoa uusille markkinoille. Kuvatun mallin toteutuminen vaatii kuitenkin julkisen sektorin palvelutoiminnan uudistusta, sillä se sisältää useita rinnakkaisia prosesseja julkisen terveydenhuollon kanssa.

Isolation and identification of native microalgae for biodiesel production

La demande croissante en carburants, ainsi que les changements climatiques dus au réchauffement planétaire poussent le monde entier à chercher des sources d’énergie capables de produire des combustibles alternatifs aux combustibles fossiles. Durant les dernières années, plusieurs sources potentielles ont été identifiées, les premières à être considérées sont les plantes oléagineuses comme source de biocarburant, cependant l’utilisation de végétaux ou d’huiles végétales ayant un lien avec l’alimentation humaine peut engendrer une hausse des prix des denrées alimentaires, sans oublier les questions éthiques qui s’imposent. De plus, l'usage des huiles non comestibles comme sources de biocarburants, comme l’huile de jatropha, de graines de tabac ou de jojoba, révèle un problème de manque de terre arable ce qui oblige à réduire les terres cultivables de l'industrie agricole et alimentaire au profit des cultures non comestibles. Dans ce contexte, l'utilisation de microorganismes aquatiques, tels que les microalgues comme substrats pour la production de biocarburant semble être une meilleure solution. Les microalgues sont faciles à cultiver et peuvent croitre avec peu ou pas d'entretien. Elles peuvent ainsi se développer dans des eaux douces, saumâtres ou salées de même que dans les terres non cultivables. Le rendement en lipide peut être largement supérieur aux autres sources de biocarburant potentiel, sans oublier qu’elles ne sont pas comestibles et sans aucun impact sur l'industrie alimentaire. De plus, la culture intensive de microalgues pour la production de biodiesel pourrait également jouer un rôle important dans l'atténuation des émissions de CO2. Dans le cache de ce travail, nous avons isolé et identifié morphologiquement des espèces de microalgues natives du Québec, pour ensuite examiner et mesurer leur potentiel de production de lipides (biodiesel). L’échantillonnage fut réalisé dans trois régions différentes du Québec: la région de Montréal, la gaspésie et le nord du Québec, et dans des eaux douces, saumâtres ou salées. Cent souches ont été isolées à partir de la région de Montréal, caractérisées et sélectionnées selon la teneur en lipides et leur élimination des nutriments dans les eaux usées à des températures différentes (10 ± 2°C et 22 ± 2°C). Les espèces ayant une production potentiellement élevée en lipides ont été sélectionnées. L’utilisation des eaux usées, comme milieu de culture, diminue le coût de production du biocarburant et sert en même temps d'outil pour le traitement des eaux usées. Nous avons comparé la biomasse et le rendement en lipides des souches cultivées dans une eau usée par apport à ceux dans un milieu synthétique, pour finalement identifié un certain nombre d'isolats ayant montré une bonne croissance à 10°C, voir une teneur élevée en lipides (allant de 20% à 45% du poids sec) ou une grande capacité d'élimination de nutriment (>97% d'élimination). De plus, nous avons caractérisé l'une des souches intéressantes ayant montré une production en lipides et une biomasse élevée, soit la microalgue Chlorella sp. PCH90. Isolée au Québec, sa phylogénie moléculaire a été établie et les études sur la production de lipides en fonction de la concentration initiale de nitrate, phosphate et chlorure de sodium ont été réalisées en utilisant de la méthodologie des surfaces de réponse. Dans les conditions appropriées, cette microalgue pourrait produire jusqu'à 36% de lipides et croitre à la fois dans un milieu synthétique et un milieu issu d'un flux secondaire de traitement des eaux usées, et cela à 22°C ou 10°C. Ainsi, on peut conclure que cette souche est prometteuse pour poursuivre le développement en tant que productrice potentielle de biocarburants dans des conditions climatiques locales.