Accounting research: a critical view of the present situation and prospects

In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles and apply high rejection rates, and the review process is lengthy and expensive. Additionally, an academic elite has unparalleled predominance in comparison to other business disciplines, reflected in an unusual share of published articles with authors affiliated to a small number of academic institutions, and the predominance of certain topics and methodologies. The discipline does not allow the collaborative, iterative and flexible features of innovative knowledge communities. The discipline¿s internal procedures favour restriction, control, slowness, and expiration, rather than participation, speed and renewal. They are ill suited for advancing knowledge and bode badly for successful research. As a result, accounting academics present low research performance and the discipline is facing steady decline. More importantly, the discipline is handicapped in producing innovative knowledge able to contribute to critical research and long term social well-being. We also focus on the Spanish institutional situation, arguing that Spanish requirements for reaching tenured positions are difficult for accountants to meet. We highlight the need to raise awareness of the problem and change the procedures.

Genome-wide meta-analysis uncovers novel loci influencing circulating leptin levels.

Leptin is an adipocyte-secreted hormone, the circulating levels of which correlate closely with overall adiposity. Although rare mutations in the leptin (LEP) gene are well known to cause leptin deficiency and severe obesity, no common loci regulating circulating leptin levels have been uncovered. Therefore, we performed a genome-wide association study (GWAS) of circulating leptin levels from 32,161 individuals and followed up loci reaching P<10(-6) in 19,979 additional individuals. We identify five loci robustly associated (P<5 × 10(-8)) with leptin levels in/near LEP, SLC32A1, GCKR, CCNL1 and FTO. Although the association of the FTO obesity locus with leptin levels is abolished by adjustment for BMI, associations of the four other loci are independent of adiposity. The GCKR locus was found associated with multiple metabolic traits in previous GWAS and the CCNL1 locus with birth weight. Knockdown experiments in mouse adipose tissue explants show convincing evidence for adipogenin, a regulator of adipocyte differentiation, as the novel causal gene in the SLC32A1 locus influencing leptin levels. Our findings provide novel insights into the regulation of leptin production by adipose tissue and open new avenues for examining the influence of variation in leptin levels on adiposity and metabolic health.

Mouse Model of Respiratory Tract Infection Induced by Waddlia chondrophila.

Waddlia chondrophila, an obligate intracellular bacterium belonging to the Chlamydiales order, is considered as an emerging pathogen. Some clinical studies highlighted a possible role of W. chondrophila in bronchiolitis, pneumonia and miscarriage. This pathogenic potential is further supported by the ability of W. chondrophila to infect and replicate within human pneumocytes, macrophages and endometrial cells. Considering that W. chondrophila might be a causative agent of respiratory tract infection, we developed a mouse model of respiratory tract infection to get insight into the pathogenesis of W. chondrophila. Following intranasal inoculation of 2 x 108 W. chondrophila, mice lost up to 40% of their body weight, and succumbed rapidly from infection with a death rate reaching 50% at day 4 post-inoculation. Bacterial loads, estimated by qPCR, increased from day 0 to day 3 post-infection and decreased thereafter in surviving mice. Bacterial growth was confirmed by detecting dividing bacteria using electron microscopy, and living bacteria were isolated from lungs 14 days post-infection. Immunohistochemistry and histopathology of infected lungs revealed the presence of bacteria associated with pneumonia characterized by an important multifocal inflammation. The high inflammatory score in the lungs was associated with the presence of pro-inflammatory cytokines in both serum and lungs at day 3 post-infection. This animal model supports the role of W. chondrophila as an agent of respiratory tract infection, and will help understanding the pathogenesis of this strict intracellular bacterium.

European cancer mortality predictions for the year 2016 with focus on leukemias.

BACKGROUND: Current cancer mortality statistics are important for public health decision making and resource allocation. Age standardized rates and numbers of deaths are predicted for 2016 in the European Union. PATIENTS AND METHODS: Population and death certification data for stomach, colorectum, pancreas, lung, breast, uterus, prostate, leukemia and total cancers were obtained from the World Health Organisation database and Eurostat. Figures were derived for the EU, France, Germany, Italy, Poland, Spain and the UK. Projected numbers of deaths by age group were obtained for 2016 by linear regression on estimated numbers of deaths over the most recent time period identified by a joinpoint regression model. RESULTS: Projected total cancer mortality trends for 2016 in the EU are favourable in both sexes with rates of 133.5/100,000 men and 85.2/100,000 women (8% and 3% falls since 2011, due to population ageing) corresponding to 753,600 and 605,900 deaths in men and women for a total number of 1,359,500 projected cancer deaths (+3% compared to 2011). In men lung, colorectal and prostate cancer fell 11%, 5% and 8% since 2011. Breast and colorectal cancer trends in women are favourable (8% and 7% falls, respectively), but lung and Pancreatic cancer rates rose 5% and 4% since 2011 reaching rates of 14.4 and 5.6/100,000 women. Leukemia shows favourable projected mortality for both sexes and all age groups with stronger falls in the younger age groups, rates are 4.0/100,000 men and 2.5/100,000 women, with respectively falls of 14% and 12%. CONCLUSION: The 2016 predictions for EU cancer mortality confirm the favourable trends in rates particularly for men. Lung cancer is likely to remain the leading site for female cancer rates. Continuing falls in mortality, larger in children and young adults, are predicted in leukemia, essentially due to advancements in management and therapy, and their subsequent adoption across Europe.

MultiCampus Open Educational Resources : the case of OER-HE

In this paper we address the implementation strategies regarding Open Educational Resources within a multicampus setting. A comparison is made between 3 institutions that are taking a very different approach: K.U.Leuven, which is a traditional university, the Open Universiteit (Netherlands) which is in the process of starting up the Network Open Polytechnics, and the Universitat Oberta de Catalunya. We are looking deeper into the pedagogical and organizational issues involved in implementing an OER strategy and show how OER holds the promise of flexible solutions for reaching at first sight very divergent goals.

Self-rule Index for Local Authorities (Release 1.0)

Local autonomy is a highly valued feature of good governance. The continuous attempts of many European countries to strengthen the autonomy of local government show the importance given to decentralisation and far-reaching competences at the lowest units of a state. Measuring and comparing local autonomy, however, has proven to be a difficult task. Not only are there diverging ideas about the core elements of local autonomy, there are also considerable difficulties to apply specific concepts to different countries. This project suggests a comprehensive methodology to measure local autonomy. It analyses 39 European countries and reports changes between 1990 and 2014. A network of experts on local government assessed the autonomy of local government of their respective countries on the basis of a common code book. The eleven variables measured are located on seven imensions and can be combined to a "Local Autonomy Index" (LAI). The data show an increase of local autonomy between 1990 and 2005, especially in the new Central and Eastern European countries. Countries with a particularly high degree of local autonomy are Switzerland, the Nordic countries, Germany and Poland.

Os DNA sintéticos anti-sentido

One old dream of the chemist in the field of the drug research is to create molecules capable of reaching their target with the precision of a missile. To accomplish it these molecules must have the propriety of distinguishing qualitative differences between healthy and diseased cells. A therapy based on this principle, able of eradicating specifically defective cells, or cells affected by a pathogen has an enormous advantage with the regard to the classical approach in which the cytotoxic drugs merely exploit quantitative biochemical and kinetic differences between abnormal and normal cells. We present in this article a review on the chemical synthesis of analogues of desoxyribonucleotides and on results obtained on the specific and irreversible inhibition of undesired genetic expression using the antisense principle.

The experience of identity transformation process for people living with tetraplegia and paraplegia = El proceso de reconstrucción de la identidad de las personas afectadas de una paraplejia o tetraplejia

A spinal cord injury (SCI) is perceived as a source of biographical disruption, not only at a physical level but also in terms of people’s life stories, their motivation and their self-esteem. The aim of this study is to explore the factors that people with spinal cord injuries perceive as contributing to rebuilding their sense of self. Two focus groups were established from the SCIcommunity, one of which was made up of 14 people with paraplegia and the other of 9 people with tetraplegia. In addition, four individual interviews were conducted with the participants. The results of content analysis show that the two most prominent factors in the process of identity renegotiation are the partial transformation of the subject’s identity followed by a coming to terms with that new identity. To rebuild self-worth, the importance of finding a balance between change and continuity was identified. Renegotiation of identity after a spinal cord injury is a complex phenomenon that greatly influences the SCI individual’s quality of life perceptions. Reaching a balance between the changes experienced due to the injury and finding a sense of continuity can be either facilitated or obstructed by the economic, political, legal, architectural, and social context

Termoquímica na Unicamp: depoimento sobre uma jornada de 25 anos

This article describes the progress of a group of investigation on thermochemistry, which started in 1972. A homemade calorimeter was employed to provide quantitative support to the information on interative effect between lanthanide cations and halides or pseudohalides, in non-aqueous solvents, previously derived from conductometric titrations. However, the features of this instrument were not able to detect the thermal effects. Therefore, the great input to the group came from the acquisition of an LKB commercial apparatus, by the University in 1975. Considering the historical development of the coordination chemistry in Brazil, which was previously dedicated to strutural features of adducts, without focusing the energetic envolved in any coordinationcompound. Since starting the thermochemistry study, numerous masters and doctoral thesis covering more than a hundred adducts and a reasonable number of chelates, were presented systematizing data in order to understand the behavior of this kind of coordination compounds (C. Airoldi and A. P. Chagas, Coord. Chem. Rev. 1992, 119, 29). This knowledge enabled an extension of the study to include some heterogeneous systems formed by natural or synthetic materials like immobilized silica gel, lamellar phosphate, phosphonate or sulphate compounds, clays, polysaccharides, chrysotile, soils, etc. Many students are now engaged as staff members in Universities, Research Instituitions or other private institutions, developing many activities. Due to a multiplying effect on the formation of researchers, the group is now reaching the fourth generation.

Análisis de viabilidad de la ejecución y puesta en marcha de un hotel con encanto en el Pirineo Aragonés

A través de este proyecto final de carrera se pretende analizar la viabilidad técnica y económica para la puesta en marcha de un hotel de montaña en una comarca concreta del Pirineo Aragonés, como alternativa de negocio. Aunque no podemos olvidar que es un sector que puede parecer saturado, se tratará de buscar el elemento diferenciador para superar esta amenaza competitiva. Desde el año 2000, el número total de turistas que llegan a España, ha ido ascendiendo año a año, hasta alcanzar valores máximos en 2007 y de nuevo en 2013. Las estadísticas demuestran que es un sector al alza y en la comunidad aragonesa aporta al PIB aragonés, cerca de 3.000 millones de euros. Por otro lado, la crisis ha provocado una bajada importante en los precios de los inmuebles y parcelas, por lo que nos aprovecharemos de esta oportunidad de negocio. A través de otros estudios que implementan el trabajo, llegamos a los resultados del análisis que demuestran que la inversión es posible. La modalidad escogida para la construcción y diseño del hotel, el efecto diferenciador en los productos y servicios ofertados y la cercanía del hotel de las estaciones de esquí, hacen posible el sueño de los futuros promotores, que apuestan por un tipo de negocio sostenible e integrado en la naturaleza y que respete la autenticidad sociocultural de la comarca y el entono.

Efeito da concentração do catalisador acetilacetonato férrico na cura de poliuretano à base de polibutadieno líquido hidroxilado (PBLH) e diisocianato de isoforona (IPDI)

The reaction between hydroxy-terminated polybutadiene and isophorone diisocyanate constitutes the base of the curing process of the most composite solid propellant used in the propulsion of solid rocket propellant. In this work, differential scanning calorimetry and viscosity measurements were used to evaluate the effect of the ferric acetylacetonate catalyst concentration on the reaction between HTBR and IPDI. These analyses show one exotherm, which shifts to lower temperatures as the catalyst concentration increases. The viscosity analyses show that the increase of temperature causes, at first, a reduction in the mixture viscosity, reaching a minimum range called gelification region (increasing the crosslinking density).

Proposição de um reator fotocatalítico para destruição de microrganismos em ambientes interiores

The TiO2/UV photocatalytic reactor was investigated as an alternative system to inactivate airborne microorganisms. The experiments performed in the absence of the catalyst showed that direct photolysis was not efficient to destruct microorganisms, with only 30% of inactivation. Similar inactivation percentage was obtained using TiO2 in absence of UV radiation. The destruction of microorganisms present in a contaminated indoor atmosphere, using the combination of TiO2/UV was very efficient, reaching more than 98% of destruction.

Aspectos técnicos envolvidos na construção de um "cluster beowulf"

Beowulf cluster is perhaps the cheapest way to construct a high performance computers. The strategy of reaching a high power computing isn't so difficult, but buying and configurating should be done carefully. Technical aspects of hardware components and message-passing libraries are considered, with some results given as examples.

Análise química de sais de cobre fabricados entre 1877 e 1995

Samples of copper compounds covering all of the XXth century and the end of the XIXth century were submitted to classical and instrumental quantitative analysis. The amount of impurities greatly decreased with time, reaching a constant level since the 1960's. The gravimetric method was suitable for the determination of copper although other procedures also gave good or reasonable results. However, for metal contaminants, atomic absorption spectrometry was the best choice because of its lower detection limits, being able to determine several elements in the oldest samples. Ion chromatography detected several anions in copper salts manufactured before the 1950's. An increasing quality of raw materials and a better sensitivity of analytical methods led to quality improvement of copper compounds with time.

V-band observations of V4641 Sagittarii

In this note we report high time resolution V Johnson photometry of the microquasar V4641 Sgr (SAX J1819.3-2525 - XTE J1819-254). This source was discovered as an X-ray transient by BeppoSAX and RossiXTE satellites (In't Zand et al. 1999; Markwardt et al. 1999). On 1999 September, a very fast transient optical and X-ray outburst was observed, reaching up to ...