Analysis of micro- and nano-structures of the corneal surface of Drosophila and its mutants by atomic force microscopy and optical diffraction.

Drosophila melanogaster is a model organism instrumental for numerous biological studies. The compound eye of this insect consists of some eight hundred individual ommatidia or facets, ca. 15 µm in cross-section. Each ommatidium contains eighteen cells including four cone cells secreting the lens material (cornea). High-resolution imaging of the cornea of different insects has demonstrated that each lens is covered by the nipple arrays--small outgrowths of ca. 200 nm in diameter. Here we for the first time utilize atomic force microscopy (AFM) to investigate nipple arrays of the Drosophila lens, achieving an unprecedented visualization of the architecture of these nanostructures. We find by Fourier analysis that the nipple arrays of Drosophila are disordered, and that the seemingly ordered appearance is a consequence of dense packing of the nipples. In contrast, Fourier analysis confirms the visibly ordered nature of the eye microstructures--the individual lenses. This is different in the frizzled mutants of Drosophila, where both Fourier analysis and optical imaging detect disorder in lens packing. AFM reveals intercalations of the lens material between individual lenses in frizzled mutants, providing explanation for this disorder. In contrast, nanostructures of the mutant lens show the same organization as in wild-type flies. Thus, frizzled mutants display abnormal organization of the corneal micro-, but not nano-structures. At the same time, nipples of the mutant flies are shorter than those of the wild-type. We also analyze corneal surface of glossy-appearing eyes overexpressing Wingless--the lipoprotein ligand of Frizzled receptors, and find the catastrophic aberration in nipple arrays, providing experimental evidence in favor of the major anti-reflective function of these insect eye nanostructures. The combination of the easily tractable genetic model organism and robust AFM analysis represents a novel methodology to analyze development and architecture of these surface formations.

Iowa Public Employees' Retirement System Member Handbook, September 2011

The IPERS Member Handbook summarizes the retirement plan that is provided for most employees of Iowa’s schools, cities, counties, townships, state agencies, and other governmental units. This publication explains the rights and benefits of IPERS membership in as clear and useful a manner as possible; however, it is not intended to be a complete presentation of the IPERS law and policies. Benefits provided under IPERS differ for Special service members—sheriffs, deputy sheriffs, and those working in other protection occupations, such as firefighters, police, correctional officers, and conservation officers. This publication explains what these differences are. To help you find information that applies only to you, IPERS also publishes a variety of booklets and brochures to guide you through IPERS benefits at specific stages of your career, from membership enrollment to retirement. These educational resources are available for viewing or printing from our website at www.ipers.org. You may also contact IPERS and request a free printed copy. Alternative formats containing the information in this publication are available upon request. Note: This publication reflects the law as of July 2011. Some provisions will become effective at later dates, as noted. Any inconsistencies or inadvertent omissions will be resolved in favor of the law.

The many uses of regulatory impact assessment: A meta-analysis of EU and UK cases

Research on regulation has crossed paths with the literature on policy instruments, showing that regulatory policy instruments contain cognitive and normative beliefs about policy. Thus, their usage stacks the deck in favor of one type of actor or one type of regulatory solution. In this article, we challenge the assumption that there is a predetermined relationship between ideas, regulatory policy instruments, and outcomes. We argue that different combinations of conditions lead to different outcomes, depending on how actors use the instrument. Empirically, we analyze 31 EU and UK case studies of regulatory impact assessment (RIA) - a regulatory policy instrument that has been pivotal in the so-called better regulation movement. We distinguish four main usages of RIA, that is, political, instrumental, communicative, and perfunctory. We find that in our sample instrumental usage is not so rare and that the contrast between communicative and political usages is less stark than is commonly thought. In terms of policy recommendations, our analysis suggests that there may be different paths to desirable outcomes. Policymakers should therefore explore different combinations of conditions leading to the usages they deem desirable rather than arguing for a fixed menu of variables.

Fragile-glass behavior of a short-range p-spin model

We propose a short-range generalization of the p-spin interaction spin-glass model. The model is well suited to test the idea that an entropy collapse is at the bottom line of the dynamical singularity encountered in structural glasses. The model is studied in three dimensions through Monte Carlo simulations, which put in evidence fragile glass behavior with stretched exponential relaxation and super-Arrhenius behavior of the relaxation time. Our data are in favor of a Vogel-Fulcher behavior of the relaxation time, related to an entropy collapse at the Kauzmann temperature. We, however, encounter difficulties analogous to those found in experimental systems when extrapolating thermodynamical data at low temperatures. We study the spin-glass susceptibility, investigating the behavior of the correlation length in the system. We find that the increase of the relaxation time is accompanied by a very slow growth of the correlation length. We discuss the scaling properties of off-equilibrium dynamics in the glassy regime, finding qualitative agreement with the mean-field theory.

Bayes factor for investigative assessment of selected handwriting features

This paper extends previous research [1] on the use of multivariate continuous data in comparative handwriting examinations, notably for gender classification. A database has been constructed by analyzing the contour shape of loop characters of type a and d by means of Fourier analysis, which allows characters to be described in a global way by a set of variables (e.g., Fourier descriptors). Sample handwritings were collected from right- and left-handed female and male writers. The results reported in this paper provide further arguments in support of the view that investigative settings in forensic science represent an area of application for which the Bayesian approach offers a logical framework. In particular, the Bayes factor is computed for settings that focus on inference of gender and handedness of the author of an incriminated handwritten text. An emphasis is placed on comparing the efficiency for investigative purposes of characters a and d.

Discriminant ECOC: a heuristic method for application dependent design of error correcting output codes

We present a heuristic method for learning error correcting output codes matrices based on a hierarchical partition of the class space that maximizes a discriminative criterion. To achieve this goal, the optimal codeword separation is sacrificed in favor of a maximum class discrimination in the partitions. The creation of the hierarchical partition set is performed using a binary tree. As a result, a compact matrix with high discrimination power is obtained. Our method is validated using the UCI database and applied to a real problem, the classification of traffic sign images.

Néphropathie au produit de contraste [Contrast-induced nephropathy].

Iodine and gadolinium-based contrast induced nephropathy is the third leading cause of hospital-acquired acute kidney injury. It is essentially observed in patients with defined risk factors and is associated with increased morbidity and mortality. The prevention of contrast induced nephropathy consists in volume expansion through intravenous sodium chloride 0.9% or sodium bicarbonate 1.4%. Comparative randomized controlled trials appear to show a benefit in favor of sodium bicarbonate over saline fluids. According to last evidence, N-acetylcysteine does not provide additional benefit over intravenous fluids.

P value and the theory of hypothesis testing: an explanation for new researchers.

In the 1920s, Ronald Fisher developed the theory behind the p value and Jerzy Neyman and Egon Pearson developed the theory of hypothesis testing. These distinct theories have provided researchers important quantitative tools to confirm or refute their hypotheses. The p value is the probability to obtain an effect equal to or more extreme than the one observed presuming the null hypothesis of no effect is true; it gives researchers a measure of the strength of evidence against the null hypothesis. As commonly used, investigators will select a threshold p value below which they will reject the null hypothesis. The theory of hypothesis testing allows researchers to reject a null hypothesis in favor of an alternative hypothesis of some effect. As commonly used, investigators choose Type I error (rejecting the null hypothesis when it is true) and Type II error (accepting the null hypothesis when it is false) levels and determine some critical region. If the test statistic falls into that critical region, the null hypothesis is rejected in favor of the alternative hypothesis. Despite similarities between the two, the p value and the theory of hypothesis testing are different theories that often are misunderstood and confused, leading researchers to improper conclusions. Perhaps the most common misconception is to consider the p value as the probability that the null hypothesis is true rather than the probability of obtaining the difference observed, or one that is more extreme, considering the null is true. Another concern is the risk that an important proportion of statistically significant results are falsely significant. Researchers should have a minimum understanding of these two theories so that they are better able to plan, conduct, interpret, and report scientific experiments.

Conjuring the Curse of Repetition or « Sleeping Beauty » Revamped : Angela Carter's Vampirella and The Lady of the House of Love

Abstract:This article illustrates Angela Carter's literary practice through her utilization of "Sleeping Beauty" in the radio play Vampirella and its prose variation The Lady of the House of Love. It argues that she vampirised European culture as she transfused old stories into new bodies to give them new life and bite. Carter's experiments with forms, genres and mediums in her vampire fiction capture the inherent hybridity of the fairy tale as it sheds new light on her main source, Charles Perrault's La Belle au bois dormant, bringing to the fore the horror and terror as well as the textual ambiguities of the French conte that were gradually obscured in favor of the romance element. Carter's vampire stories thus trace the 'dark' underside of the reception of the tale in Gothic fiction and in the subculture of comic books and Hammer films so popular in the 1970s, where the Sleeping Beauty figure is revived as a femme fatale or vamp who takes her fate in her own hands.Résumé:Cet article s'attache à montrer comment l'utilisation de La Belle au bois dormant dans deux histoires de vampire d'Angela Carter, la pièce radiophonique Vampirella et sa réécriture en prose The Lady of the House of Love, illustre la pratique littéraire de l'auteur, qui consiste à vampiriser la culture européenne et à transfuser les vieilles histoires dans de nouvelles formes, genres, et médias afin de leur donner une nouvelle vie. Le traitement du conte de fée permet d'aborder un aspect essentiel de la démarche créative de l'auteur, tout en offrant un éclairage inédit sur le conte de Perrault. En effet, Carter met en évidence les éléments inquiétants et l'atmosphère de menace qui caractérisent la deuxième partie du conte, tout en jouant sur les ambiguités du texte français souvent négligés au profit de la veine romanesque. A cet égard, ses histoires de vampire peuvent se lire comme une réflexion sur la réception 'obscure' du conte de fées dans la culture populaire, qui voit le personnage de la Belle au bois dormant prendre son destin en main et se réinventer en femme fatale ou vamp dans la bande dessinée et les séries B des années 1970.

Different likelihood ratio approaches to evaluate the strength of evidence of MDMA tablet comparisons

Two likelihood ratio (LR) approaches are presented to evaluate the strength of evidence of MDMA tablet comparisons. The first one is based on a more 'traditional' comparison of MDMA tablets by using distance measures (e.g., Pearson correlation distance or a Euclidean distance). In this approach, LRs are calculated using the distribution of distances between tablets of the same-batch and that of different-batches. The second approach is based on methods used in some other fields of forensic comparison. Here LRs are calculated based on the distribution of values of MDMA tablet characteristics within a specific batch and from all batches. The data used in this paper must be seen as examples to illustrate both methods. In future research the methods can be applied to other and more complex data. In this paper, the methods and their results are discussed, considering their performance in evidence evaluation and several practical aspects. With respect to evidence in favor of the correct hypothesis, the second method proved to be better than the first one. It is shown that the LRs in same-batch comparisons are generally higher compared to the first method and the LRs in different-batch comparisons are generally lower. On the other hand, for operational purposes (where quick information is needed), the first method may be preferred, because it is less time consuming. With this method a model has to be estimated only once in a while, which means that only a few measurements have to be done, while with the second method more measurements are needed because each time a new model has to be estimated.

The underestimation of compliance to direct help requests explained by adaptive sampling

Helping behavior is any intentional behavior that benefits another living being or group (Hogg & Vaughan, 2010). People tend to underestimate the probability that others will comply with their direct requests for help (Flynn & Lake, 2008). This implies that when they need help, they will assess the probability of getting it (De Paulo, 1982, cited in Flynn & Lake, 2008) and then they will tend to estimate one that is actually lower than the real chance, so they may not even consider worth asking for it. Existing explanations for this phenomenon attribute it to a mistaken cost computation by the help seeker, who will emphasize the instrumental cost of “saying yes”, ignoring that the potential helper also needs to take into account the social cost of saying “no”. And the truth is that, especially in face-to-face interactions, the discomfort caused by refusing to help can be very high. In short, help seekers tend to fail to realize that it might be more costly to refuse to comply with a help request rather than accepting. A similar effect has been observed when estimating trustworthiness of people. Fetchenhauer and Dunning (2010) showed that people also tend to underestimate it. This bias is reduced when, instead of asymmetric feedback (getting feedback only when deciding to trust the other person), symmetric feedback (always given) was provided. This cause could as well be applicable to help seeking as people only receive feedback when they actually make their request but not otherwise. Fazio, Shook, and Eiser (2004) studied something that could be reinforcing these outcomes: Learning asymmetries. By means of a computer game called BeanFest, they showed that people learn better about negatively valenced objects (beans in this case) than about positively valenced ones. This learning asymmetry esteemed from “information gain being contingent on approach behavior” (p. 293), which could be identified with what Fetchenhauer and Dunning mention as ‘asymmetric feedback’, and hence also with help requests. Fazio et al. also found a generalization asymmetry in favor of negative attitudes versus positive ones. They attributed it to a negativity bias that “weights resemblance to a known negative more heavily than resemblance to a positive” (p. 300). Applied to help seeking scenarios, this would mean that when facing an unknown situation, people would tend to generalize and infer that is more likely that they get a negative rather than a positive outcome from it, so, along with what it was said before, people will be more inclined to think that they will get a “no” when requesting help. Denrell and Le Mens (2011) present a different perspective when trying to explain judgment biases in general. They deviate from the classical inappropriate information processing (depicted among other by Fiske & Taylor, 2007, and Tversky & Kahneman, 1974) and explain this in terms of ‘adaptive sampling’. Adaptive sampling is a sampling mechanism in which the selection of sample items is conditioned by the values of the variable of interest previously observed (Thompson, 2011). Sampling adaptively allows individuals to safeguard themselves from experiences they went through once and turned out to lay negative outcomes. However, it also prevents them from giving a second chance to those experiences to get an updated outcome that could maybe turn into a positive one, a more positive one, or just one that regresses to the mean, whatever direction that implies. That, as Denrell and Le Mens (2011) explained, makes sense: If you go to a restaurant, and you did not like the food, you do not choose that restaurant again. This is what we think could be happening when asking for help: When we get a “no”, we stop asking. And here, we want to provide a complementary explanation for the underestimation of the probability that others comply with our direct help requests based on adaptive sampling. First, we will develop and explain a model that represents the theory. Later on, we will test it empirically by means of experiments, and will elaborate on the analysis of its results.

Métropolisation, morphologie urbaine et développement durable : transformations urbaines et régulation de l'étalement : le cas de l'agglomération lausannoise

Résumé Métropolisation, morphologie urbaine et développement durable. Transformations urbaines et régulation de l'étalement : le cas de l'agglomération lausannoise. Cette thèse s'inscrit clans la perspective d'une analyse stratégique visant à un définir et à expliciter les liens entre connaissance, expertise et décision politique. L'hypothèse fondamentale qui oriente l'ensemble de ce travail est la suivante : le régime d'urbanisation qui s'est imposé au cours des trente dernières années correspond à une transformation du principe morphogénétique de développement spatial des agglomérations qui tend à alourdir leurs bilans écologiques et à péjorer la qualité du cadre de vie des citadins. Ces enjeux environnementaux liés aux changements urbains et singulièrement ceux de la forme urbaine constituent un thème de plus en plus important dans la recherche de solutions d'aménagement urbain dans une perspective de développement durable. Dans ce contexte, l'aménagement urbain devient un mode d'action et une composante de tout premier ordre des politiques publiques visant un développement durable à l'échelle locale et globale. Ces modalités de développement spatial des agglomérations émergent indiscutablement au coeur de la problématique environnementale. Or si le concept de développement durable nous livre une nouvelle de de lecture des territoires et de ses transformations, en prônant le modèle de la ville compacte et son corollaire la densification, la traduction à donner à ce principe stratégique reste controversée, notamment sous l'angle de l'aménagement du territoire et des stratégies de développement urbain permettant une mise en oeuvre adéquate des solutions proposées. Nous avons ainsi tenté dans ce travail de répondre à un certain nombre de questions : quelle validité accorder au modèle de la ville compacte ? La densification est-elle une réponse adéquate ? Si oui, sous quelles modalités ? Quelles sont, en termes de stratégies d'aménagement, les alternatives durables au modèle de la ville étalée ? Faut-il vraiment densifier ou simplement maîtriser la dispersion ? Notre objectif principal étant in fine de déterminer les orientations et contenus urbanistiques de politiques publiques visant à réguler l'étalement urbain, de valider la faisabilité de ces principes et à définir les conditions de leur mise en place dans le cas d'une agglomération. Pour cela, et après avoir choisi l'agglomération lausannoise comme terrain d'expérimentation, trois approches complémentaires se sont révélées indispensables dans ce travail 1. une approche théorique visant à définir un cadre conceptuel interdisciplinaire d'analyse du phénomène urbain dans ses rapports à la problématique du développement durable liant régime d'urbanisation - forme urbaine - développement durable ; 2. une approche méthodologique proposant des outils d'analyse simples et efficaces de description des nouvelles morphologies urbaines pour une meilleure gestion de l'environnement urbain et de la pratique de l'aménagement urbain ; 3. une approche pragmatique visant à approfondir la réflexion sur la ville étalée en passant d'une approche descriptive des conséquences du nouveau régime d'urbanisation à une approche opérationnelle, visant à identifier les lignes d'actions possibles dans une perspective de développement durable. Cette démarche d'analyse nous a conduits à trois résultats majeurs, nous permettant de définir une stratégie de lutte contre l'étalement. Premièrement, si la densification est acceptée comme un objectif stratégique de l'aménagement urbain, le modèle de la ville dense ne peut être appliqué saris la prise en considération d'autres objectifs d'aménagement. Il ne suffit pas de densifier pour réduire l'empreinte écologique de la ville et améliorer la qualité de vie des citadins. La recherche d'une forme urbaine plus durable est tributaire d'une multiplicité de facteurs et d'effets de synergie et la maîtrise des effets négatifs de l'étalement urbain passe par la mise en oeuvre de politiques urbaines intégrées et concertées, comme par exemple prôner la densification qualifiée comme résultante d'un processus finalisé, intégrer et valoriser les transports collectifs et encore plus la métrique pédestre avec l'aménagement urbain, intégrer systématiquement la diversité à travers les dimensions physique et sociale du territoire. Deuxièmement, l'avenir de ces territoires étalés n'est pas figé. Notre enquête de terrain a montré une évolution des modes d'habitat liée aux modes de vie, à l'organisation du travail, à la mobilité, qui font que l'on peut penser à un retour d'une partie de la population dans les villes centres (fin de la toute puissance du modèle de la maison individuelle). Ainsi, le diagnostic et la recherche de solutions d'aménagement efficaces et viables ne peuvent être dissociés des demandes des habitants et des comportements des acteurs de la production du cadre bâti. Dans cette perspective, tout programme d'urbanisme doit nécessairement s'appuyer sur la connaissance des aspirations de la population. Troisièmement, la réussite de la mise en oeuvre d'une politique globale de maîtrise des effets négatifs de l'étalement urbain est fortement conditionnée par l'adaptation de l'offre immobilière à la demande de nouveaux modèles d'habitat répondant à la fois à la nécessité d'une maîtrise des coûts de l'urbanisation (économiques, sociaux, environnementaux), ainsi qu'aux aspirations émergentes des ménages. Ces résultats nous ont permis de définir les orientations d'une stratégie de lutte contre l'étalement, dont nous avons testé la faisabilité ainsi que les conditions de mise en oeuvre sur le territoire de l'agglomération lausannoise. Abstract This dissertation participates in the perspective of a strategic analysis aiming at specifying the links between knowledge, expertise and political decision, The fundamental hypothesis directing this study assumes that the urban dynamics that has characterized the past thirty years signifies a trans-formation of the morphogenetic principle of agglomerations' spatial development that results in a worsening of their ecological balance and of city dwellers' quality of life. The environmental implications linked to urban changes and particularly to changes in urban form constitute an ever greater share of research into sustainable urban planning solutions. In this context, urban planning becomes a mode of action and an essential component of public policies aiming at local and global sustainable development. These patterns of spatial development indisputably emerge at the heart of environmental issues. If the concept of sustainable development provides us with new understanding into territories and their transformations, by arguing in favor of densification, its concretization remains at issue, especially in terms of urban planning and of urban development strategies allowing the appropriate implementations of the solutions offered. Thus, this study tries to answer a certain number of questions: what validity should be granted to the model of the dense city? Is densification an adequate answer? If so, under what terms? What are the sustainable alternatives to urban sprawl in terms of planning strategies? Should densification really be pursued or should we simply try to master urban sprawl? Our main objective being in fine to determine the directions and urban con-tents of public policies aiming at regulating urban sprawl, to validate the feasibility of these principles and to define the conditions of their implementation in the case of one agglomeration. Once the Lausanne agglomeration had been chosen as experimentation field, three complementary approaches proved to be essential to this study: 1. a theoretical approach aiming at definying an interdisciplinary conceptual framework of the ur-ban phenomenon in its relation to sustainable development linking urban dynamics - urban form - sustainable development ; 2. a methodological approach proposing simple and effective tools for analyzing and describing new urban morphologies for a better management of the urban environment and of urban planning practices 3. a pragmatic approach aiming at deepening reflection on urban sprawl by switching from a descriptive approach of the consequences of the new urban dynamics to an operational approach, aiming at identifying possible avenues of action respecting the principles of sustainable development. This analysis approach provided us with three major results, allowing us to define a strategy to cur-tail urban sprawl. First, if densification is accepted as a strategic objective of urban planning, the model of the dense city can not be applied without taking into consideration other urban planning objectives. Densification does not suffice to reduce the ecological impact of the city and improve the quality of life of its dwellers. The search for a more sustainable urban form depends on a multitude of factors and effects of synergy. Reducing the negative effects of urban sprawl requires the implementation of integrated and concerted urban policies, like for example encouraging densification qualified as resulting from a finalized process, integrating and developing collective forms of transportation and even more so the pedestrian metric with urban planning, integrating diversity on a systematic basis through the physical and social dimensions of the territory. Second, the future of such sprawling territories is not fixed. Our research on the ground revea-led an evolution in the modes of habitat related to ways of life, work organization and mobility that suggest the possibility of the return of a part of the population to the center of cities (end of the rule of the model of the individual home). Thus, the diagnosis and the search for effective and sustainable solutions can not be conceived of independently of the needs of the inhabitants and of the behavior of the actors behind the production of the built territory. In this perspective, any urban program must necessarily be based upon the knowledge of the population's wishes. Third, the successful implementation of a global policy of control of urban sprawl's negative effects is highly influenced by the adaptation of property offer to the demand of new habitat models satisfying both the necessity of urbanization cost controls (economical, social, environ-mental) and people's emerging aspirations. These results allowed us to define a strategy to cur-tail urban sprawl. Its feasibility and conditions of implementation were tested on the territory of the Lausanne agglomeration.

El delito de corrupción privada: bien jurídico, estructura típica e intervinientes

[spa] A través de la LO 5/2010 el legislador español introdujo en el CP el art. 286 bis, creando un nuevo delito de corrupción privada. Según el Preámbulo a la LO 5/2010:"La idea fuerza en este ámbito es que la garantía de una competencia justa y honesta pasa por la represión de los actos encaminados a corromper a los administradores de entidades privadas de forma similar a lo que se hace a través del delito de cohecho". En este trabajo se aborda la cuestión del bien jurídico protegido, examinando la postura defendida por la doctrina mayoritaria, partidaria de la tesis de que estamos ante un delito de peligro abstracto, y se propone un planteamiento distinto: entender que se trata de un delito de peligro concreto y no abstracto. Asimismo, se realiza un estudio de la estructura típica del nuevo delito y se analizan algunos de los problemas interpretativos que plantea la corrupción entre particulares.

Activité physique et prévention de l'athérosclérose : mise en évidence de l'implication des PPAR (Peroxisome Proliferaor-Activated Receptor) dans la cardioprotection induite par l'exercice physique soumis ou volontaire chez la souris ApoE-/-.

L'athérosclérose est un processus inflammatoire chronique à l'origine des accidents cardiovasculaires qui constitue l'une des premières causes de mortalité en France. L'inflammation est le facteur essentiel dans l'initiation, la progression et l'instabilité des lésions athéromateuses à l'origine des accidents aigus. Les données récentes suggèrent que l'activation des récepteurs nucléaires PPAR (Peroxysome-Proliferator Activated Receptor) par des ligands pharmacologiques prévient le développement et la progression de l'athérosclérose et diminue de manière importante la mortalité cardiovasculaire. À côté de ces traitements pharmacologiques, l'exercice physique prévient aussi la mortalité cardiovasculaire de manière significative. L'objectif de notre premier travail a été d'explorer les effets de l'exercice physique de natation, sur le déve¬loppement des lésions athéromateuses d'une part et d'autre part, sur l'expression des récepteurs nucléaires PPAR. Nos résultats montrent que l'exercice physique de natation diminue la progression de l'athérosclérose et stimule l'expression des PPAR-γ vasculaires. De manière intéressante, lorsque le PPAR-γ est inhibé avec l'antagoniste BADGE, les effets antiathérogènes de l'exercice physique sont abolis. L'hypertension est à l'origine des complications graves telles que la rupture de plaque d'athérosclérose. L'objectif de notre deuxième travail a été d'explorer l'implication des PPAR dans la progression et la stabilité des lésions athéromateuses chez des souris ApoE-/- hypercholestérolemiques et hypertendues (2K1C), soumises à des exercices physiques (volontaire ou imposé) ou traités avec le telmisartan, un antihypertenseur. Nos résultats montrent que l'exercice physique possède différents mécanismes protecteurs. De manière similaire, l'exercice physique favorise la stabilité de lésions athéromateuses de manière comparable au traitement pharmacologique. De plus, nos résultats montrent que les souris traitées avec l'exercice imposé ou le telmisartan présentent un mécanisme comparable qui permet de réduire significativement l'expression des cytokines pro-inflammatoire et d'activer les PPAR-γ vasculaires. L'exercice volontaire favorise l'expression des marqueurs des macrophages alternatifs M2 et des cytokines anti-inflammatoires (CD 206, IL-1 Ra). L'exercice volontaire diminue significativement l'extension des lésions athéromateuses de manière comparable au telmisartan. Ces résultats montrent que l'exercice physique volontaire et l'exercice physique imposé ont deux mécanismes d'actions distincts. De plus, la surexpression des M2 en réponse à l'exercice volontaire modifie la balance inflammatoire en faveur des M2. Ce renversement de la balance au profit des macrophages alternatifs M2 est significativement corrélé à la diminution de la progression des lésions athéromateuses. Les exercices imposé et volontaire possèdent des mécanismes d'action distincts. L'exercice soumis diminue l'expression des cytokines pro-inflammatoires tandis que l'exercice volontaire augmente l'expression des cytokines anti-inflammatoires et favorise un phénotype anti-inflammatoire des macrophages M2 qui s'accompagne d'une réduction des lésions athéromateuses. - Atherosclerosis is a complex inflammatory process, leading cause of morbidity and mortality in France. Inflammation is essential in initiation, progression and atherosclerosis plaque destabilization leading to acute cardiovascular events. Recent studies suggest that pharmacological PPAR activation prevents ΑΤΗ développement and progression and decreased cardiovascular mortality. Compared to pharmacological treatment, physical exercise also significantly prevents cardiovascular mortality. The aim of the first study was to investigate the influence of physical exercise on ATS development and PPAR expression in arterial wall. Our results had shown that physical exercise decrease ΑΤΗ progression and increase PPAR-γ expression in arterial wall. Interestingly, PPAR-γ inhibition with BADGE, a PPAR-γ antagonist abolishes these antiatherogenic effects. Hypertension increase ΑΤΗ complication such as plaque rupture. The aim of the second study were to inves¬tigate PPAR-γ implication in progression and stabilization of ΑΤΗ lesions in hypercholesterolemic and hypertensive ApoE-/- mice (2K1C) submitted to different exercises (voluntary wheel running and submitted treadmill running) or treated with telmisartan an anti-hypertensive drug. Our results shown that, physical exercise prevents ATS cardiovascular events by several mechanisms. Similarly to telmisartan, physical exercises stabilize ΑΤΗ lesion. Moreover results shown that, submitted exercise and telmisartan have an comparable mechanism. In fact, they significantly decrease pro-inflammatory cytokines expression and in the same time activated PPAR-γ expression in arterial wall. Contrary to submitted exercise, voluntary exercises increases expression of anti-inflammatory cytokines IL-1ra and increase M2 marker CD206. These results suggest that voluntary and submitted exercise have two different mechanism of action. Moreover, M2 surexpression in response to voluntary exercise shift the inflammatory balance in favor to M2. Further, this change of balance in favor to M2, is significantly correlated to decrease of ΑΤΗ progression. Voluntary exercises significantly decreases ΑΤΗ progression in the same levels like telmisartan treatment. Voluntary and submitted exercise has two different mechanisms, submitted exercise decrease proinflammatory cytokines expression whereas voluntary exercise increase anti-inflammatory cytokines expression and promote an anti-inflammatory phenotype of macrophages M2. The shift of M1/M2 balance towards M2 decreases atherosclerosis progression.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.