The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Predicting organic acid concentration from UV/vis spectrometry measurements - A comparison of machine learning techniques

The concentration of organic acids in anaerobic digesters is one of the most critical parameters for monitoring and advanced control of anaerobic digestion processes. Thus, a reliable online-measurement system is absolutely necessary. A novel approach to obtaining these measurements indirectly and online using UV/vis spectroscopic probes, in conjunction with powerful pattern recognition methods, is presented in this paper. An UV/vis spectroscopic probe from S::CAN is used in combination with a custom-built dilution system to monitor the absorption of fully fermented sludge at a spectrum from 200 to 750 nm. Advanced pattern recognition methods are then used to map the non-linear relationship between measured absorption spectra to laboratory measurements of organic acid concentrations. Linear discriminant analysis, generalized discriminant analysis (GerDA), support vector machines (SVM), relevance vector machines, random forest and neural networks are investigated for this purpose and their performance compared. To validate the approach, online measurements have been taken at a full-scale 1.3-MW industrial biogas plant. Results show that whereas some of the methods considered do not yield satisfactory results, accurate prediction of organic acid concentration ranges can be obtained with both GerDA and SVM-based classifiers, with classification rates in excess of 87% achieved on test data.

Turning the tide: A critique of Natural Semantic Metalanguage from a translation studies perspective

Starting from the premise that human communication is predicated on translational phenomena, this paper applies theoretical insights and practical findings from Translation Studies to a critique of Natural Semantic Metalanguage (NSM), a theory of semantic analysis developed by Anna Wierzbicka. Key tenets of NSM, i.e. (1) culture-specificity of complex concepts; (2) the existence of a small set of universal semantic primes; and (3) definition by reductive paraphrase, are discussed critically with reference to the notions of untranslatability, equivalence, and intra-lingual translation, respectively. It is argued that a broad spectrum of research and theoretical reflection in Translation Studies may successfully feed into the study of cognition, meaning, language, and communication. The interdisciplinary exchange between Translation Studies and linguistics may be properly balanced, with the former not only being informed by but also informing and interrogating the latter.

Kinematic Analysis and Dimensional Synthesis of Exechon Parallel Kinematic Machine for Large Volume Machining

A parallel kinematic machine (PKM) topology can only give its best performance when its geometrical parameters are optimized. In this paper, dimensional synthesis of a newly developed PKM is presented for the first time. An optimization method is developed with the objective to maximize both workspace volume and global dexterity of the PKM. Results show that the method can effectively identify design parameter changes under different weighted objectives. The PKM with optimized dimensions has a large workspace to footprint ratio and a large well-conditioned workspace, hence justifies its suitability for large volume machining.

Translation suppression promotes stress granule formation and cell survival in response to cold shock

Cells respond to different types of stress by inhibition of protein synthesis and subsequent assembly of stress granules (SGs), cytoplasmic aggregates that contain stalled translation preinitiation complexes. Global translation is regulated through the translation initiation factor eukaryotic initiation factor 2a (eIF2a) and the mTOR pathway. Here we identify cold shock as a novel trigger of SG assembly in yeast and mammals. Whereas cold shock-induced SGs take hours to form, they dissolve within minutes when cells are returned to optimal growth temperatures. Cold shock causes eIF2a phosphorylation through the kinase PERK in mammalian cells, yet this pathway is not alone responsible for translation arrest and SG formation. In addition, cold shock leads to reduced mitochondrial function, energy depletion, concomitant activation of AMP-activated protein kinase (AMPK), and inhibition of mTOR signaling. Compound C, a pharmacological inhibitor of AMPK, prevents the formation of SGs and strongly reduces cellular survival in a translation-dependent manner. Our results demonstrate that cells actively suppress protein synthesis by parallel pathways, which induce SG formation and ensure cellular survival during hypothermia.

Dynamic oscillation of translation and stress granule formation mark the cellular response to virus infection

Virus infection-induced global protein synthesis suppression is linked to assembly of stress granules (SGs), cytosolic aggregates of stalled translation preinitiation complexes. To study long-term stress responses, we developed an imaging approach for extended observation and analysis of SG dynamics during persistent hepatitis C virus (HCV) infection. In combination with type 1 interferon, HCV infection induces highly dynamic assembly/disassembly of cytoplasmic SGs, concomitant with phases of active and stalled translation, delayed cell division, and prolonged cell survival. Double-stranded RNA (dsRNA), independent of viral replication, is sufficient to trigger these oscillations. Translation initiation factor eIF2a phosphorylation by protein kinase R mediates SG formation and translation arrest. This is antagonized by the upregulation of GADD34, the regulatory subunit of protein phosphatase 1 dephosphorylating eIF2a. Stress response oscillation is a general mechanism to prevent long-lasting translation repression and a conserved host cell reaction to multiple RNA viruses, which HCV may exploit to establish persistence.