894 resultados para mandatory rotation of auditors


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Public Law 107-171 of the U.S. Farm Security and Rural Investment Act of 2002 required country-of-origin labeling (COOL) for beef, lamb, pork, fish, perishable agricultural commodities (fresh and frozen fruits and vegetables) and peanuts. While a goal of this law was to benefit domestic consumers by allowing them to make informed consumption decisions, the effects of COOL on the interest groups involved have been the subject of a heated on-going debate.

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Objective: To estimate the frequency of anaemia in pregnant women before and after the fortification of flours with Fe. Design: Retrospective study developed from secondary data obtained from medical records. Setting: Two health units in Rio de Janeiro, Brazil. Subjects: Socio-economic, demographic, obstetric and Hb concentration data were collected of 778 pregnant women attending prenatal care. Two study groups were created: the first referred to the period before fortification (G1, n 391), including women whose parturition happened before June 2004; and the second referred to the period after fortification (G2, n 387), including women whose last menstrual cycle happened after June 2005. The Hb cut-off point adopted for anaemia diagnosis was <11.0 g/dl. Results: In linear regression models, when Hb concentration was expressed as a dependent variable, women in G2 presented Hb concentration 0.26 g/dl and 0.36 g/dl higher during the second and third trimesters of pregnancy, respectively, compared with G1. In logistic regression models where the dependent variable was anaemia during the second and third trimesters, it was verified that being a member of G2 was a protective factor against anaemia in the third trimester. Regarding the presence of anaemia at any gestational moment, it was verified that being a member of G2 represented a protective factor against anaemia during pregnancy. Conclusions: Results indicate the protective effect of the fortification of flours with Fe in the fight against gestational anaemia, contributing to prevention and control of this nutritional disorder among pregnant women.

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In this communication we report results from the application to the study of the rotation of the Moon of the creeping tide theory just proposed (Ferraz-Mello, Cel. Mech. Dyn. Astron., submitted. ArXiv astro-ph 1204.3957). The choice of the Moon for the first application of this new theory is motivated by the fact that the Moon is one of the best observed celestial bodies and the comparison of the theoretical predictions of the theory with observations i may validate the theory or point out the need of further improvements. Particularly, the tidal perturbations of the rotation of the Moon - the physical libration of the Moon - have been detected in the Lunar Laser Ranging measurements (Williams et al. JGR 106, 27933, 2001). The major difficulty in this application comes from the fact that tidal torques in a planet-satellite system are very sensitive to the distance between the two-bodies, which is strongly affected by Solar perturbations. In the case of the Moon, the main solar perturbations - the Evection and the Variation - are more important than most of the Keplerian oscillations, being smaller only than the first Keplerian harmonic (equation of the centre). Besides, two of the three components of the Moon's libration in longitude whose tidal contributions were determined by LLR are related to these perturbations. The results may allow us to determine the main parameter of a possible Moon's creeping tide. The preliminary results point to a relaxation factor (gamma) 2 to 4 times smaller than the one predicted from the often cited values of thr Moon's quality factor Q (between 30 and 40), and points to larger Q values.

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This thesis is focused on the paleomagnetic rotation pattern inside the deforming zone of strike-slip faults, and the kinematics and geodynamics describing it. The paleomagnetic investigation carried out along both the LOFZ and the fore-arc sliver (38º-42ºS, southern Chile) revealed an asymmetric rotation pattern. East of the LOFZ and adjacent to it, rotations are up to 170° clockwise (CW) and fade out ~10 km east of fault. West of the LOFZ at 42ºS (Chiloé Island) and around 39°S (Villarrica domain) systematic CCW rotations have been observed, while at 40°-41°S (Ranco-Osorno domain) and adjacent to the LOFZ CW rotations reach up to 136° before evolving to CCW rotations at ~30 km from the fault. These data suggest a directed relation with subduction interface plate coupling. Zones of high coupling yield to a wide deforming zone (~30 km) west of the LOFZ characterized by CW rotations. Low coupling implies a weak LOFZ and a fore-arc dominated by CCW rotations related to NW-sinistral fault kinematics. The rotation pattern is consistent with a quasi-continuous crust kinematics. However, it seems unlikely that the lower crust flux can control block rotation in the upper crust, considering the cold and thick fore-arc crust. I suggest that rotations are consequence of forces applied directly on both the block edges and along the main fault, within the upper crust. Farther south, at the Austral Andes (54°S) I measured the anisotropy of magnetic susceptibility (AMS) of 22 Upper Cretaceous to Upper Eocene sites from the Magallanes fold-thrust belt internal domains. The data document continuous compression from the Early Cretaceous until the Late Oligocene. AMS data also show that the tectonic inversion of Jurassic extensional faults during the Late Cretaceous compressive phase may have controlled the Cenozoic kinematic evolution of the Magallanes fold-thrust belt, yielding slip partitioning.

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OBJECTIVE: To determine the performance of a newly developed examination chair as compared with the clinical standard of assessing internal rotation (IR) of the flexed hip with a goniometer. METHODS: The examination chair allowed measurement of IR in a sitting position simultaneously in both hips, with hips and knees flexed 90 degrees, lower legs hanging unsupported and a standardized load of 5 kg applied to both ankles using a bilateral pulley system. Clinical assessment of IR was performed in supine position with hips and knees flexed 90 degrees using a goniometer. Within the framework of a population-based inception cohort study, we calculated inter-observer agreement in two samples of 84 and 64 consecutive, unselected young asymptomatic males using intra-class correlation coefficients (ICC) and determined the correlation between IR assessed with examination chair and clinical assessment. RESULTS: Inter-observer agreement was excellent for the examination chair (ICC right hip, 0.92, 95% confidence interval [CI] 0.89-0.95; ICC left hip, 0.90, 95% CI 0.86-0.94), and considerably higher than that seen with clinical assessment (ICC right hip, 0.65, 95% CI 0.49-0.77; ICC left hip, 0.69, 95% CI 0.54-0.80, P for difference in ICC between examination chair and clinical assessment of motion (ROM) obtained with examination chair and clinical assessment were similar (difference 1.1 degrees, 95% CI - 0.7-2.8 degrees, P=0.23), and the correlation was strong (Pearson's coefficient, 0.75, 95% CI 0.62-0.84). CONCLUSIONS: The use of the examination chair resulted in a precise assessment of hip IR in our population-based inception cohort study of young asymptomatic males. It was strongly correlated with standard clinical assessment of IR but was considerably more reliable.

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In order to expedite targeted interventions, mandatory notification of treated dog bite injuries for Swiss physicians and veterinarians was implemented in 2006. Since the number of notified cases was much lower than expected, the validity of the annually produced statistics with respect to the real situation in Switzerland was discussed controversially. In this study a questionnaire survey among physicians and veterinarians was carried out to evaluate the amount of and reasons for non-compliance with the mandatory notification. 81 % of the physicians and 97 % of the veterinarians reported the treatment of dog bite injuries in the year 2009. Among those, 60 % of the physicians and 41 % of the veterinarians indicated notification of less than 50 % of the treated cases. Our results indicate that the most relevant cases for targeted interventions seem to be notified, but that the statistical analyses have to be interpreted carefully.

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A cell of the bacterium Escherichia coli was tethered covalently to a glass coverslip by a single flagellum, and its rotation was stopped by using optical tweezers. The tweezers acted directly on the cell body or indirectly, via a trapped polystyrene bead. The torque generated by the flagellar motor was determined by measuring the displacement of the laser beam on a quadrant photodiode. The coverslip was mounted on a computer-controlled piezo-electric stage that moved the tether point in a circle around the center of the trap so that the speed of rotation of the motor could be varied. The motor generated ≈4500 pN nm of torque at all angles, regardless of whether it was stalled, allowed to rotate very slowly forwards, or driven very slowly backwards. This argues against models of motor function in which rotation is tightly coupled to proton transit and back-transport of protons is severely limited.

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Unilateral intrahippocampal injections of tetrodotoxin were used to temporarily inactivate one hippocampus during specific phases of training in an active allothetic place avoidance task. The rat was required to use landmarks in the room to avoid a room-defined sector of a slowly rotating circular arena. The continuous rotation dissociated room cues from arena cues and moved the arena surface through a part of the room in which foot-shock was delivered. The rat had to move away from the shock zone to prevent being transported there by the rotation. Unilateral hippocampal inactivations profoundly impaired acquisition and retrieval of the allothetic place avoidance. Posttraining unilateral hippocampal inactivation also impaired performance in subsequent sessions. This allothetic place avoidance task seems more sensitive to hippocampal disruption than the standard water maze task because the same unilateral hippocampal inactivation does not impair performance of the variable-start, fixed hidden goal task after procedural training. The results suggest that the hippocampus not only encodes allothetic relationships amongst landmarks, it also organizes perceived allothetic stimuli into systems of mutually stable coordinates. The latter function apparently requires greater hippocampal integrity.

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During oxidative and photo-phosphorylation, F0F1-ATP synthases couple the movement of protons down an electrochemical gradient to the synthesis of ATP. One proposed mechanistic feature that has remained speculative is that this coupling process requires the rotation of subunits within F0F1. Guided by a recent, high-resolution structure for bovine F1 [Abrahams, J. P., Leslie, A. G., Lutter, R. & Walker, J. E. (1994) Nature (London) 370, 621-628], we have developed a critical test for rotation of the central gamma subunit relative to the three catalytic beta subunits in soluble F1 from Escherichia coli. In the bovine F1 structure, a specific point of contact between the gamma subunit and one of the three catalytic beta subunits includes positioning of the homolog of E. coli gamma-subunit C87 (gamma C87) close to the beta-subunit 380DELSEED386 sequence. A beta D380C mutation allowed us to induce formation of a specific disulfide bond between beta and gamma C87 in soluble E. coli F1. Formation of the crosslink inactivated beta D380C-F1, and reduction restored full activity. Using a dissociation/reassembly approach with crosslinked beta D380C-F1, we incorporated radiolabeled beta subunits into the two noncrosslinked beta-subunit positions of F1. After reduction of the initial nonradioactive beta-gamma crosslink, only exposure to conditions for catalytic turnover results in similar reactivities of unlabeled and radiolabeled beta subunits with gamma C87 upon reoxidation. The results demonstrate that gamma subunit rotates relative to the beta subunits during catalysis.

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Context. Chromospheric activity produces both photometric and spectroscopic variations that can be mistaken as planets. Large spots crossing the stellar disc can produce planet-like periodic variations in the light curve of a star. These spots clearly affect the spectral line profiles, and their perturbations alter the line centroids creating a radial velocity jitter that might “contaminate” the variations induced by a planet. Precise chromospheric activity measurements are needed to estimate the activity-induced noise that should be expected for a given star. Aims. We obtain precise chromospheric activity measurements and projected rotational velocities for nearby (d ≤ 25 pc) cool (spectral types F to K) stars, to estimate their expected activity-related jitter. As a complementary objective, we attempt to obtain relationships between fluxes in different activity indicator lines, that permit a transformation of traditional activity indicators, i.e., Ca II H & K lines, to others that hold noteworthy advantages. Methods. We used high resolution (~50 000) echelle optical spectra. Standard data reduction was performed using the IRAF ECHELLE package. To determine the chromospheric emission of the stars in the sample, we used the spectral subtraction technique. We measured the equivalent widths of the chromospheric emission lines in the subtracted spectrum and transformed them into fluxes by applying empirical equivalent width and flux relationships. Rotational velocities were determined using the cross-correlation technique. To infer activity-related radial velocity (RV) jitter, we used empirical relationships between this jitter and the R’_HK index. Results. We measured chromospheric activity, as given by different indicators throughout the optical spectra, and projected rotational velocities for 371 nearby cool stars. We have built empirical relationships among the most important chromospheric emission lines. Finally, we used the measured chromospheric activity to estimate the expected RV jitter for the active stars in the sample.

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Spin-projected spin polarized Møller–Plesset and spin polarized coupled clusters calculations have been made to estimate the cyclobutadiene automerization, the ethylene torsion barriers in their ground state, and the gap between the singlet and triplet states of ethylene. The results have been obtained optimizing the geometries at MP4 and/or CCSD levels, by an extensive Gaussian basis set. A comparative analysis with more complex calculations, up to MP5 and CCSDTQP, together with others from the literature, have also been made, showing the efficacy of using spin-polarized wave functions as a reference wave function for Møller–Plesset and coupled clusters calculations, in such problems.