The carbon dioxide hydration activity of the sulfonamide-resistant carbonic anhydrase from the liver of male rat: pH independence of the steady-state kinetics

The steady-state kinetic constants for the catalysis of CO2 hydration by the sulfonamide-resistant and testosterone-induced carbonic anhydrase from the liver of the male rat has been determined by stopped-flow spectrophotometry. The turnover number was 2.6 ± 0.6 × 103 s− at 25 °C, and was invariant with pH ranging from 6.2 to 8.2 within experimental error. The Km at 25 °C was 5 ± 1 mImage , and was also pH independent. These data are in quantitative agreement with earlier findings of pH-independent CO2 hydration activity for the mammalian skeletal muscle carbonic anhydrase isozyme III. The turnover numbers for higher-activity isozymes I and II are strongly pH dependent in this pH range. Thus, the kinetic status of the male rat liver enzyme is that of carbonic anhydrase III. This finding is consistent with preliminary structural and immunologic data from other laboratories.

An analysis of risk management disclosures: Australian evidence

- Purpose Communication of risk management practices are a critical component of good corporate governance. Research to date has been of little benefit in informing regulators internationally. This paper seeks to contribute to the literature by investigating how listed Australian companies in a setting where disclosures are explicitly required by the ASX corporate governance framework, disclose risk management (RM) information in the corporate governance statements within annual reports. - Design/methodology/approach To address our study’s research questions and related hypotheses, we examine the top 300 ASX-listed companies by market capitalisation at 30 June 2010. For these firms, we identify, code and categorise RM disclosures made in the annual reports according to the disclosure categories specified in Australian Stock Exchange Corporate Governance Principles and Recommendations (ASX CGPR). The derived data is then examined using a comprehensive approach comprising thematic content analysis and regression analysis. - Findings The results indicate widespread divergence in disclosure practices and low conformance with the Principle 7 of the ASX CGPR. This result suggests that companies are not disclosing all ‘material business risks’ possibly due to ignorance at the board level, or due to the intentional withholding of sensitive information from financial statement users. The findings also show mixed results across the factors expected to influence disclosure behaviour. Notably, the presence of a risk committee (RC) (in particular, a standalone RC) and technology committee (TC) are found to be associated with improved levels of disclosure. we do not find evidence that company risk measures (as proxied by equity beta and the market-to-book ratio) are significantly associated with greater levels of RM disclosure. Also, contrary to common findings in the disclosure literature, factors such as board independence and expertise, audit committee independence, and the usage of a Big-4 auditor do not seem to impact the level of RM disclosure in the Australian context. - Research limitation/implications The study is limited by the sample and study period selection as the RM disclosures of only the largest (top 300) ASX firms are examined for the fiscal year 2010. Thus, the finding may not be generalisable to smaller firms, or earlier/later years. Also, the findings may have limited applicability in other jurisdictions with different regulatory environments. - Practical implications The study’s findings suggest that insufficient attention has been applied to RM disclosures by listed companies in Australia. These results suggest that the RM disclosures practices observed in the Australian setting may not be meeting the objectives of regulators and the needs of stakeholders. - Originality/value Despite the importance of risk management communication, it is unclear whether disclosures in annual financial reports achieve this communication. The Australian setting provides an ideal environment to examine the nature and extent of risk management communication as the Australian Securities Exchange (ASX) has recommended risk management disclosures follow Principle 7 of its principle-based governance rules since 2007.

Understanding the roles of social and tangible technologies in maintaining social interaction, habits and independence into old age

The research offers a deeper understanding of how objects currently facilitate social interaction and physical activity for older adults living independently. It uses this awareness to develop, from a human perspective, considerations for the design of internet connected objects that provide novel ways of maintaining contact with loved ones. The research found that people invest emotional attachment to objects and objects foster emotional responses in people. Objects can facilitate feeling connected to another however the relationship is a result of time and repeated interaction. Recreating this connection/relationship digitally is not as simple as attaching a hyperlink.

Derivation of the decoupling relations for composite models from anomaly constraints and n-independence

It is shown, in the composite fermion models studied by 't Hooft and others, that the requirements of Adler-Bell-Jackiw anomaly matching and n-independence are sufficient to fix the indices of composite representations. The third requirement, namely that of decoupling relations, follows from these two constraints in such models and hence is inessential.

Shalom Coin, Israel's 32nd Independence Day

Obverse: 200 Lirot silver coin, emblem of the State of Israel. Reverse: stylized lettering of the word 'peace' from olive branch's leaves.

Shalom Coin, Israel's 32nd Independence Day

Obverse: 200 Lirot silver coin. Reverse: Letters of the word 'peace' made out of the olive branch leaves.

Patients with physical debility undergoing subacute physical rehabilitation following an acute hospital admission demonstrated improvement in cognitive functional task independence

Background: Hospitalised older adults often experience a decline in physical functioning and mobility in the lead up to (or during) an acute hospital admission. During acute illness and hospitalisation, older adults may also experience a decline or fluctuation in their cognitive functioning. Previous studies have demonstrated that patients with or without reduced cognitive functioning on admission to subacute inpatient rehabilitation have considerable potential to improve their physical functioning and quality of life.

Australia and the Scottish independence referendum

This essay examines how, given the close historical and cul-tural ties which exist between Australia and the United Kingdom (including Scotland), the Scottish independence referendum was reported, analysed and made sense of in the Australian media. The analysis is based on mainstream news coverage (online and print media) produced in Australia and accessed from the internet between January 2012 and the end of September 2014 (two weeks after the referendum on September 18). A total of 95 items were included in the sample, which does not include broadcast news coverage or specialist current affairs periodicals. The online sites of broadcasters such as the ABC and SBS were included in the sam-ple. The great majority of these items were published in the run-up to polling day, in August and September 2014, with spikes in the frequency of item around particular events such as the Commonwealth Games in Glasgow. to the fore will be relevant for years to come.

Faster computation of the Karhunen-Loeve expansion using its domain independence property

The goal of this work is to reduce the cost of computing the coefficients in the Karhunen-Loeve (KL) expansion. The KL expansion serves as a useful and efficient tool for discretizing second-order stochastic processes with known covariance function. Its applications in engineering mechanics include discretizing random field models for elastic moduli, fluid properties, and structural response. The main computational cost of finding the coefficients of this expansion arises from numerically solving an integral eigenvalue problem with the covariance function as the integration kernel. Mathematically this is a homogeneous Fredholm equation of second type. One widely used method for solving this integral eigenvalue problem is to use finite element (FE) bases for discretizing the eigenfunctions, followed by a Galerkin projection. This method is computationally expensive. In the current work it is first shown that the shape of the physical domain in a random field does not affect the realizations of the field estimated using KL expansion, although the individual KL terms are affected. Based on this domain independence property, a numerical integration based scheme accompanied by a modification of the domain, is proposed. In addition to presenting mathematical arguments to establish the domain independence, numerical studies are also conducted to demonstrate and test the proposed method. Numerically it is demonstrated that compared to the Galerkin method the computational speed gain in the proposed method is of three to four orders of magnitude for a two dimensional example, and of one to two orders of magnitude for a three dimensional example, while retaining the same level of accuracy. It is also shown that for separable covariance kernels a further cost reduction of three to four orders of magnitude can be achieved. Both normal and lognormal fields are considered in the numerical studies. (c) 2014 Elsevier B.V. All rights reserved.

El auditor y la valoración de las existencias en la empresa

Este artículo trata de analizar las circunstancias que concurren en el trabajo del auditor a la hora de comprobar, a través de las pruebas de cumplimiento de auditoria, la validez de algunas cuentas y cifras presentadas en sus estados financieros por la empresa auditada. En concreto, nuestro campo de actuación será el estudio de la valoración de las existencias, al ser el elemento más representativo de la actividad empresarial.