The making of control : an ethnomethodology of choosing management accounting systems [La fabrique du controle : une ethnomethodologie du choix des outils de gestion]

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]

From democracy in America to a la francaise accountability. Grasping the sociopolitical origins of accountability [De la démocratie en Amérique du Nord à l’accountability à la française]

Whilst native French speakers oftentimes collapse accountability to account giving, this paper outlines the shape of an accountability ala française. Reading Tocqueville’s (1835) work highlights that accountability as practiced in Anglo-Saxonc countries has been an offspring of American democracy. An accountability a la française would be characterised by conformance to a set or universal values, the submission of minorities to choices made by the majority, a means obligation as well as the rejection of transparency. [Alors que le francophone réduit généralement l’accountability à la reddition de comptes, cet article esquisse les contours d’une véritable accountability à la française. La lecture de Tocqueville (1835) révèle que l’accountability pratiquée dans les pays anglo-saxons trouve ses origines dans les fondements de la démocratie américaine. En France, l’accountability serait caractérisée par le respect d’un ensemble de valeurs universelles, l’adhésion des minorités aux choix majoritaires, l’absence de discriminations, une obligation de moyens et un rejet de la transparence.]

A transcriptomic analysis of striped catfish (Pangasianodon hypophthalmus) in response to salinity adaptation: De novo assembly, gene annotation and marker discovery

The striped catfish (Pangasianodon hypophthalmus) culture industry in the Mekong Delta in Vietnam has developed rapidly over the past decade. The culture industry now however, faces some significant challenges, especially related to climate change impacts notably from predicted extensive saltwater intrusion into many low topographical coastal provinces across the Mekong Delta. This problem highlights a need for development of culture stocks that can tolerate more saline culture environments as a response to expansion of saline water-intruded land. While a traditional artificial selection program can potentially address this need, understanding the genomic basis of salinity tolerance can assist development of more productive culture lines. The current study applied a transcriptomic approach using Ion PGM technology to generate expressed sequence tag (EST) resources from the intestine and swim bladder from striped catfish reared at a salinity level of 9 ppt which showed best growth performance. Total sequence data generated was 467.8 Mbp, consisting of 4,116,424 reads with an average length of 112 bp. De novo assembly was employed that generated 51,188 contigs, and allowed identification of 16,116 putative genes based on the GenBank non-redundant database. GO annotation, KEGG pathway mapping, and functional annotation of the EST sequences recovered with a wide diversity of biological functions and processes. In addition, more than 11,600 simple sequence repeats were also detected. This is the first comprehensive analysis of a striped catfish transcriptome, and provides a valuable genomic resource for future selective breeding programs and functional or evolutionary studies of genes that influence salinity tolerance in this important culture species.

Identifying the spatial scale of land use that most strongly influences overall river ecosystem health score

Catchment and riparian degradation has resulted in declining ecosystem health of streams worldwide. With restoration a priority in many regions, there is an increasing interest in the scale at which land use influences stream ecosystem health. Our goal was to use a substantial data set collected as part of a monitoring program (the Southeast Queensland, Australia, Ecological Health Monitoring Program data set, collected at 116 sites over six years) to identify the spatial scale of land use, or the combination of spatial scales, that most strongly influences overall ecosystem health. In addition, we aimed to determine whether the most influential scale differed for different aspects of ecosystem health. We used linear-mixed models and a Bayesian model-averaging approach to generate models for the overall aggregated ecosystem health score and for each of the five component indicators (fish, macroinvertebrates, water quality, nutrients, and ecosystem processes) that make up the score. Dense forest close to the survey site, mid-dense forest in the hydrologically active nearstream areas of the catchment, urbanization in the riparian buffer, and tree cover at the reach scale were all significant in explaining ecosystem health, suggesting an overriding influence of forest cover, particularly close to the stream. Season and antecedent rainfall were also important explanatory variables, with some land-use variables showing significant seasonal interactions. There were also differential influences of land use for each of the component indicators. Our approach is useful given that restoring general ecosystem health is the focus of many stream restoration projects; it allowed us to predict the scale and catchment position of restoration that would result in the greatest improvement of ecosystem health in the regions streams and rivers. The models we generated suggested that good ecosystem health can be maintained in catchments where 80% of hydrologically active areas in close proximity to the stream have mid-dense forest cover and moderate health can be obtained with 60% cover.

Counting the costs : assessments under the UCPR

In McCoombes v Curragh Queensland Mining Ltd [2001] QDC 142 the court considered a number of significant issues in relation to assessments of costs under the Uniform Civil Procedure Rules 1999 (Qld). The Court of Appeal subsequently declined an application for leave to appeal the decision under s118(3) of the District Court Act 1967 (McCoombes v Curragh Queensland Mining Ltd [2001] QCA 379. The judgment in the District Court, and on some matters the subsequent observations in the Court of Appeal, provide clarification in respect of many issues relating the assessment of costs under the UCPR.

The educational pipeline for health care professionals : understanding the source of racial differences

The underrepresentation of blacks in the healthcare professions may have direct implications for the health outcomes of minority patients, underscoring the importance of understanding movement through the educational pipeline into professional healthcare careers by race. We jointly model individuals' postsecondary decisions including enrollment, college type, degree completion, and choosing a healthcare occupation requiring an advanced degree. We estimate the parameters of the model with maximum likelihood using data from the NLS-72. Our results emphasize the importance of pre-collegiate factors and of jointly examining the full chain of educational decisions in understanding the sources of racial disparities in professional healthcare occupations.

Unconventional Ni–P alloy-catalyzed CVD of carbon coil-like micro- and nano-structures

Conventional catalyzed thermal CVD of carbon microcoils commonly suffers from poor control of the coil shape and morphology and rarely reaches the nanoscale size range. This article reports on an unconventional Ni-P alloy-catalyzed, high-throughput, highly reproducible CVD of ultra-long carbon coil-like micro- and nano-structures using acetylene precursor at relatively low process temperatures. Helical carbon microcoils with consistently uniform, circular cross-sections and a high degree of crystallinity have been synthesized at 750 °C. A further reduction of the temperature to 650 °C led to the growth of ultra-long (up to several mm) wave-like carbon nanofibers made of two nanowires with the diameters in the 100-200 nm range. The results of the XRD and Raman analysis reveal that the nanofibers feature only a slightly more disordered structure compared to the microcoils. Our results suggest that morphology and structure of the carbon coil-like micro- and nano-structures can be tailored by the appropriate alloying of the catalyst and the choice of the CVD process parameters.

Catalytic reduction of SO2 by CO over Pt l Au m (CO) n: a first-principles investigation

The catalytic activities, to the reduction of SO2 by CO, of clusters PtlAum (l + m = 2) with or without preadsorbing CO molecules are investigated using first-principles density functional theory. We find that the PtAu(CO)n (n = 1–3) clusters show more excellent catalytic properties than either pure metallic catalysts. Preadsorption of CO to the catalysts could effectively avoid platinum-based catalyst sulfur poisoning; as more CO molecules preadsorbed to the catalysts, the energy barriers for the carbonyl sulfide (COS) molecule’s desorption from the catalyst are remarkably decreased. We propose an ideal catalytic cycle to simultaneously get rid of SO2 and CO over the catalysts PtAu(CO)3.

Altered JS-2 expression in colorectal cancers and its clinical pathological relevance

JS-2 is a novel gene located at 5p15.2 and originally detected in primary oesophageal cancer. There is no study on the role of JS-2 in colorectal cancer. The aim of this study is to determine the gene copy number and expression of JS-2 in a large cohort of patients with colorectal tumours and correlate these to the clinicopathological features of the cancer patients. We evaluated the DNA copy number and mRNA expression of JS-2 in 176 colorectal tissues (116 adenocarcinomas, 30 adenomas and 30 non-neoplastic tissues) using real-time polymerase chain reaction. JS-2 expression was also evaluated in two colorectal cancer cell lines and a benign colorectal cell line. JS-2 amplification was noted in 35% of the colorectal adenocarcinomas. Significant differences in relative expression levels for JS-2 mRNA between different colorectal tissues were noted (p = 0.05). Distal colorectal adenocarcinoma had significantly higher copy number than proximal adenocarcinoma (p = 0.005). The relative expression level of JS-2 was different between colonic and rectal adenocarcinoma (p = 0.007). Mucinous adenocarcinoma showed higher JS-2 expression than non-mucinous adenocarcinoma (p = 0.02). Early T-stage cancers appear to have higher JS-2 copy number and lower expression of JS-2 mRNA than later stage cancers (p = 0.001 and 0.03 respectively). Colorectal cancer cell lines showed lower expression of JS-2 than the benign colorectal cell line. JS-2 copy number change and expression were shown for the first time to be altered in the carcinogenesis of colorectal cancer. In addition, genetic alteration of JS-2 was found to be related to location, pathological subtypes and staging of colorectal cancer.

Preparation of graphene oxide/epoxy nanocomposites with significantly improved mechanical properties

The effect of graphene oxide (GO) on the mechanical properties and the curing reaction of Diglycidyl Ether of Bisphenol A/F and Triethylenetetramine epoxy system was investigated. GO was prepared by oxidation of graphite flakes and characterized by spectroscopic and microscopic techniques. Epoxy nanocomposites were fabricated with different GO loading by solution mixing technique. It was found that incorporation of small amount of GO into the epoxy matrix significantly enhanced the mechanical properties of the epoxy. In particular, model I fracture toughness was increased by nearly 50% with the addition of 0.1 wt. % GO to epoxy. The toughening mechanism was understood by fractography analysis of the tested samples. The more irregular, coarse, and multi-plane fracture surfaces of the epoxy/GO nanocomposites were observed. This implies that the two-dimensional GO sheets effectively disturbed and deflected the crack propagation. At 0.5 wt. % GO, elastic modulus was ~35% greater than neat epoxy. Differential scanning calorimetry (DSC) results showed that GO addition moderately affect the glass transition temperature (Tg) of epoxy. The maximum decrease of Tg by ~7 oC was shown for the nanocomposite with 0.5 wt. % GO. DSC results further revealed that GO significantly hindered the cure reaction in the epoxy system.

An improved method for undertaking limiting dilution assays for in vitro cloning of Plasmodium falciparum parasites

Background Obtaining single parasite clones is required for many techniques in malaria research. Cloning by limiting dilution using microscopy-based assessment for parasite growth is an arduous and labor-intensive process. An alternative method for the detection of parasite growth in limiting dilution assays is using a commercial ELISA histidine-rich protein II (HRP2) detection kit. Methods Detection of parasite growth was undertaken using HRP2 ELISA and compared to thick film microscopy. An HRP2 protein standard was used to determine the detection threshold of the HRP2 ELISA assay, and a HRP2 release model was used to extrapolate the amount of parasite growth required for a positive result. Results The HRP2 ELISA was more sensitive than microscopy for detecting parasite growth. The minimum level of HRP2 protein detection of the ELISA was 0.11ng/ml. Modeling of HRP2 release determined that 2,116 parasites are required to complete a full erythrocytic cycle to produce sufficient HRP2 to be detected by the ELISA. Under standard culture conditions this number of parasites is likely to be reached between 8 to 14 days of culture. Conclusions This method provides an accurate and simple way for the detection of parasite growth in limiting dilution assays, reducing time and resources required in traditional methods. Furthermore the method uses spent culture media instead of the parasite-infected red blood cells, enabling culture to continue.

A discourse analysis on how the sustainability agenda is defined within the mining industry

The mining industry has positioned itself within the sustainability agenda, particularly since the establishment of the International Council of Mining and Minerals (ICMM). However, some critics have questioned this position, since mining requires the extraction of non-renewable finite resources and commercial mining companies have the specific responsibility to produce profit. Complicating matters is that terms that represent the sustainability such as ‘sustainability’ and ‘sustainable development’ have multiple definitions with varying degrees of sophistication. This work identifies eleven sustainability agenda definitions that are applicable to the mining industry and organises them into three tiers: first, Perpetual Sustainability, that focuses on mining continuing indefinitely with its benefits limited to immediate shareholders; second, Transferable Sustainability, that focuses on how mining can benefit society and the environment and third, Transitional Sustainability, that focuses on the intergenerational benefits to society and the environment even after mining ceases. Using these definitions, a discourse analysis was performed on sustainability reports from member companies of the ICMM and the academic journal Resources Policy. The discourse analysis showed that in both media the definition of the sustainability agenda was focussed on Transferable Sustainability, with the sustainability reports focused on how it can be applied within a business context while the academic journal took a broader view of mining’s social and environmental impacts.

Detection of rain in acoustic recordings of the environment

Environmental monitoring has become increasingly important due to the significant impact of human activities and climate change on biodiversity. Environmental sound sources such as rain and insect vocalizations are a rich and underexploited source of information in environmental audio recordings. This paper is concerned with the classification of rain within acoustic sensor re-cordings. We present the novel application of a set of features for classifying environmental acoustics: acoustic entropy, the acoustic complexity index, spectral cover, and background noise. In order to improve the performance of the rain classification system we automatically classify segments of environmental recordings into the classes of heavy rain or non-rain. A decision tree classifier is experientially compared with other classifiers. The experimental results show that our system is effective in classifying segments of environmental audio recordings with an accuracy of 93% for the binary classification of heavy rain/non-rain.