The provision on non-audit services by auditors: Let the market evolve and decide

The provision of non-audit services by auditors to their auditclients reduces total costs, increases technical competence and motivates more intense competition. Furthermore, theseservices do not necessarily damage auditor independence nor the quality of non-audit services. This assessment leads to recommending that legislative policy should aim at facilitating the development and use of the safeguardsprovided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility. Particular emphasis is placed on the role played by fee income diversification and the enhancement, through disclosurerules, of market incentives to diversify.

Structural covariance of superficial white matter in mild Alzheimer's disease compared to normal aging.

INTRODUCTION: Interindividual variations in regional structural properties covary across the brain, thus forming networks that change as a result of aging and accompanying neurological conditions. The alterations of superficial white matter (SWM) in Alzheimer's disease (AD) are of special interest, since they follow the AD-specific pattern characterized by the strongest neurodegeneration of the medial temporal lobe and association cortices. METHODS: Here, we present an SWM network analysis in comparison with SWM topography based on the myelin content quantified with magnetization transfer ratio (MTR) for 39 areas in each hemisphere in 15 AD patients and 15 controls. The networks are represented by graphs, in which nodes correspond to the areas, and edges denote statistical associations between them. RESULTS: In both groups, the networks were characterized by asymmetrically distributed edges (predominantly in the left hemisphere). The AD-related differences were also leftward. The edges lost due to AD tended to connect nodes in the temporal lobe to other lobes or nodes within or between the latter lobes. The newly gained edges were mostly confined to the temporal and paralimbic regions, which manifest demyelination of SWM already in mild AD. CONCLUSION: This pattern suggests that the AD pathological process coordinates SWM demyelination in the temporal and paralimbic regions, but not elsewhere. A comparison of the MTR maps with MTR-based networks shows that although, in general, the changes in network architecture in AD recapitulate the topography of (de)myelination, some aspects of structural covariance (including the interhemispheric asymmetry of networks) have no immediate reflection in the myelination pattern.

Procedimiento estandarizado de operación: Método de determinación del consumo de oxígeno en invertebrados acuáticos (PEO-IMP-CO-001)

Expone el procedimiento estándar de operación (PEO) para el método de determinación del consumo de oxígeno de invertebrados acuáticos, aplicable por los analistas de la Línea de Investigación en Ecotoxicología Acuática (LIEA). Describe el equipamiento, materiales necesarios, procedimientos de campo y laboratorio, y análisis e interpretación de los datos.

White grubs (Coleoptera, Melolonthidae) in the "Planalto Region", Rio Grande do Sul state, Brazil: Key for identification, species richness and distribution

White grubs (Coleoptera, Melolonthidae) in the "Planalto Region", Rio Grande do Sul state, Brazil: Key for identification, species richness and distribution. The objective of this study was to survey the occurrence and geographic distribution of white grub species (Coleoptera, Melolonthidae) in cultivated and non-cultivated fields of the "Planalto Region", Rio Grande do Sul state, Brazil and develop a key at genus-level. Twenty-eight species from 15 genera and three subfamilies were recorded: Dynastinae, Melolonthinae and Rutelinae. The species or genera recorded for the first time in the state are: Cyclocephala metrica, C. tucumana, Isonychus albicinctus, Liogenys bidenticeps, L. fusca, L. obesa and L. sinuaticeps, Paranomala violacea, as well as unidentified species of Amononyx, Dicrania, Leucothyreus, Macrodactylus, Plectris and Rhizogeniates. Among the species recorded, 23 were associated with winter crops. Only Cyclocephala metrica, Dyscinetus rugifrons, two species of Leucothyreus and one species of the tribe Sericini were not present in cultivated crop fields. Cyclocephala flavipennis and Diloboderus abderus occurred in most of the municipalities sampled, often associated with Plectris sp., C. modesta and C. putrida. The highest richness of melolonthids was concentrated in the northeast of the Planalto region.

White Cane Update, Spring 2009

The White Cane Update newsletter includes information about the latest happenings at the Iowa Department for the Blind.

Systematic study of the static electrical properties of the CO molecule: influence of the basis set size and correlation energy

The influence of the basis set size and the correlation energy in the static electrical properties of the CO molecule is assessed. In particular, we have studied both the nuclear relaxation and the vibrational contributions to the static molecular electrical properties, the vibrational Stark effect (VSE) and the vibrational intensity effect (VIE). From a mathematical point of view, when a static and uniform electric field is applied to a molecule, the energy of this system can be expressed in terms of a double power series with respect to the bond length and to the field strength. From the power series expansion of the potential energy, field-dependent expressions for the equilibrium geometry, for the potential energy and for the force constant are obtained. The nuclear relaxation and vibrational contributions to the molecular electrical properties are analyzed in terms of the derivatives of the electronic molecular properties. In general, the results presented show that accurate inclusion of the correlation energy and large basis sets are needed to calculate the molecular electrical properties and their derivatives with respect to either nuclear displacements or/and field strength. With respect to experimental data, the calculated power series coefficients are overestimated by the SCF, CISD, and QCISD methods. On the contrary, perturbation methods (MP2 and MP4) tend to underestimate them. In average and using the 6-311 + G(3df) basis set and for the CO molecule, the nuclear relaxation and the vibrational contributions to the molecular electrical properties amount to 11.7%, 3.3%, and 69.7% of the purely electronic μ, α, and β values, respectively

A collagen-poly(lactic acid-co-ɛ-caprolactone) hybrid scaffold for bladder tissue regeneration.

Scaffold materials should favor cell attachment and proliferation, and provide designable 3D structures with appropriate mechanical strength. Collagen matrices have proven to be beneficial scaffolds for tissue regeneration. However, apart from small intestinal submucosa, they offer a limited mechanical strength even if crosslinking can enhance their mechanical properties. A more cell-friendly way to increase material strength is to combine synthetic polymer meshes with plastic compressed collagen gels. This work describes the potential of plastic compressed collagen-poly(lactic acid-co-ɛ-caprolactone) (PLAC) hybrids as scaffolds for bladder tissue regeneration. Human bladder smooth muscle and urothelial cells were cultured on and inside collagen-PLAC hybrids in vitro. Scaffolds were analyzed by electron microscopy, histology, immunohistochemistry, and AlamarBlue assay. Both cell types proliferated in and on the hybrid, forming dense cell layers on top after two weeks. Furthermore, hybrids were implanted subcutaneously in the backs of nude mice. Host cell infiltration, scaffold degradation, and the presence of the seeded bladder cells were analyzed. Hybrids showed a lower inflammatory reaction in vivo than PLAC meshes alone, and first signs of polymer degradation were visible at six months. Collagen-PLAC hybrids have potential for bladder tissue regeneration, as they show efficient cell seeding, proliferation, and good mechanical properties.

Trends in the prevalence, risk and pregnancy outcome of multiple births with congenital anomaly: a registry-based study in 14 European countries 1984-2007.

OBJECTIVE: To assess the public health consequences of the rise in multiple births with respect to congenital anomalies. DESIGN: Descriptive epidemiological analysis of data from population-based congenital anomaly registries. SETTING: Fourteen European countries. POPULATION: A total of 5.4 million births 1984-2007, of which 3% were multiple births. METHODS: Cases of congenital anomaly included live births, fetal deaths from 20 weeks of gestation and terminations of pregnancy for fetal anomaly. MAIN OUTCOME MEASURES: Prevalence rates per 10,000 births and relative risk of congenital anomaly in multiple versus singleton births (1984-2007); proportion prenatally diagnosed, proportion by pregnancy outcome (2000-07). Proportion of pairs where both co-twins were cases. RESULTS: Prevalence of congenital anomalies from multiple births increased from 5.9 (1984-87) to 10.7 per 10,000 births (2004-07). Relative risk of nonchromosomal anomaly in multiple births was 1.35 (95% CI 1.31-1.39), increasing over time, and of chromosomal anomalies was 0.72 (95% CI 0.65-0.80), decreasing over time. In 11.4% of affected twin pairs both babies had congenital anomalies (2000-07). The prenatal diagnosis rate was similar for multiple and singleton pregnancies. Cases from multiple pregnancies were less likely to be terminations of pregnancy for fetal anomaly, odds ratio 0.41 (95% CI 0.35-0.48) and more likely to be stillbirths and neonatal deaths. CONCLUSIONS: The increase in babies who are both from a multiple pregnancy and affected by a congenital anomaly has implications for prenatal and postnatal service provision. The contribution of assisted reproductive technologies to the increase in risk needs further research. The deficit of chromosomal anomalies among multiple births has relevance for prenatal risk counselling.

Habitat-quality effects on metapopulation dynamics in greater white-toothed shrews, Crocidura russula.

The effects of patch size and isolation on metapopulation dynamics have received wide empirical support and theoretical formalization. By contrast, the effects of patch quality seem largely underinvestigated, partly due to technical difficulties in properly assessing quality. Here we combine habitat-quality modeling with four years of demographic monitoring in a metapopulation of greater white-toothed shrews (Crocidura russula) to investigate the role of patch quality on metapopulation processes. Together, local patch quality and connectivity significantly enhanced local population sizes and occupancy rates (R2 = 14% and 19%, respectively). Accounting for the quality of patches connected to the focal one and acting as potential sources improved slightly the model explanatory power for local population sizes, pointing to significant source-sink dynamics. Local habitat quality, in interaction with connectivity, also increased colonization rate (R2 = 28%), suggesting the ability of immigrants to target high-quality patches. Overall, patterns were best explained when assuming a mean dispersal distance of 800 m, a realistic value for the species under study. Our results thus provide evidence that patch quality, in interaction with connectivity, may affect major demographic processes.

[Archives de la Parole]. , From Srikrishna [Sri Krishna: Nipat Kapat Tuya Syam] (Bengali Band) / Frederick William Gaisberg, collecteur ; Classic Theatre Concert Co. [i.e. Classic Theatre Concert Company Band], orchestre

[Traditions. Asie. Inde]

[Archives de la Parole]. , From Alibaba [Ali Baba : Chand Chakorey] (Bengali Band) / Frederick William Gaisberg, collecteur ; Classic Theatre Concert Co. [i.e. Classic Theatre Concert Company Band], orchestre

[Traditions. Asie. Inde]

[Archives de la Parole]. , Tune Khanabaj [Tune Khanabaj, Khambaj] (Bengali Band) / Frederick William Gaisberg, collecteur ; Classic Theatre Concert Co. [i.e. Classic Theatre Concert Company Band], orchestre

[Traditions. Asie. Inde]

[Archives de la Parole]. , From Dole Lila [Dole Lila : Bahiye Bahiye Jai] (Bengali Band) / Frederick William Gaisberg, collecteur ; Classic Theatre Concert Co. [i.e. Classic Theatre Concert Company Band], orchestre

[Traditions. Asie. Inde]

A Report on the Restructuring and Downsizing of Iowa State Government, prepared by Peat, Marwick, Mitchell & Co., 1985.

This report investigates the structure, form, and financial situation of the Executive branch of the State of Iowa. And makes suggestions on how to reduce infrastructure in order to reach the goal of saving money and balancing the budget.