bluuebunny/crossref_metadata_2025 huggingface dataset:
Corporate Annual Reports as Promotional Tools: The Case of Australian National Industries Limited
Authors: Cadiz Dyball Maria
Published: June 2008

Critical accounting research has viewed corporate annual reports as the signed public records of organisations' dominant managerial groups and/or as reflective and constitutive of a wider set of societal values. To date, however, there has been little research on the social context of these reports. This paper seeks to further explore and question the role of corporate annual reports in post‐modernity. Since the end of World War II, a post‐modern, media‐dominated culture has risen in Western countries like Australia. The question of this paper is whether corporate annual reports are instrumental in reflecting and reproducing this consumerist culture. A content analysis of Australian National Industries Limited's annual reports from 1962 – 1991 demonstrates that there is a link in the content and form of these reports and the rise of a consumerist culture in Australia. This paper shows that if everything can be made to sell, so aesthetics can be commodified and be made part of a product (corporate annual reports) whose primary objective is to convince dispersed stakeholder groups that the company and its management are worth investing in.
Usefulness of Statement of Cash Flows: Evidence from Malaysian Analysts
Authors: Christopher Theo , Hassan Salleh
Published: June 2008

This study examines the perceptions of Malaysian investment analysts on the usefulness of statement of cash flows compared with other sections in the annual report. Namely, the Chairperson's Statement, Director's Report, Profit & Loss Account, Balance Sheet, Auditor's Report, and the Notes to the Financial Statements. The inference of this study, drawn from a mail survey, suggests that investment analysts perceive the statement of cash flows to be as useful as the balance sheet and less useful than the profit and loss account but more useful than the other sections forming the basis of the study. It is read less thoroughly than the balance sheet and profit and loss account and poses greater difficulty in understanding, however, surprisingly, requires less explanation. A comparison with a prior New Zealand study indicates differences between the two studies. Plausible reasons are proffered for these differences.
Determinants and Harmonisation of Asia‐Pacific Manufacturing Companies' Measurement Practices
Authors: Lin Chong Wee , Tower Greg , Taplin Ross
Published: June 2008

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.
Preferences for the Regulation and Monitoring of Fijian Government Accounting
Authors: EP Shailer Gregory , Vatuloka Eroni
Published: June 2008

The preferences of major stakeholders in the Fijian public sector reporting process as to who should set government accounting standards and monitor their application are investigated by comparing the preferences of Parliamentarians, internal and external users, and preparers. There is support from all groups for the introduction of accounting standards but perceptions of the relativity of benefits exhibit diversity. There is disparity in choices of auditors for different types of entities, but there is strong support for the Office of the Auditor General (OAG) as the monitor for departments and for private sector auditors to compete for audits of statutory bodies.
Environmental Influences on Voluntary Disclosures in the Annual Reports of Hong Kong and Singapore Companies: A Cultural Perspective
Authors: Chau Gerald K , Gray Sidney J
Published: June 2008

This study investigates the impact of environmental influences, particularly a secretive aspect of Chinese culture, on voluntary corporate disclosure practices. Evidence is provided of the similarly low level of voluntary disclosure by Hong Kong (HK) and Singaporian listed industrial companies. Further, a comparative analysis with prior research on UK/US companies indicates that the extent of voluntary disclosure by HK and Singaporian companies is lower overall. However, while this finding applies to both financial and nonfinancial information, it is not so in the case of strategic information for HK companies.
Accounting Performance of Firms Pursuing a Share Repurchase Strategy
Authors: Evans John P , Evans Robert T
Published: June 2008

Drawing from earlier work and market sentiment, two non‐mutually exclusive hypotheses were framed to test the proposition that share repurchase programs are a performance improving strategy. To achieve the above, a large sample of companies that repurchased shares is compared to a matched sample of companies not pursuing a share repurchase strategy. The comparative analysis covers numerous time intervals. In comparing the accounting performance of repurchasing companies to that of non‐repurchasing companies, Return on Assets (ROA), Return on Equity (ROE), Return on Sales (ROS), Book‐to‐Market (B/M), Earnings per Share (EPS), and Sustainable Growth Rate (SGR) are applied. The primary conclusion drawn from the performance of these indicators is a high degree of difference in the performance of repurchasing and non‐repurchasing firms. There is also evidence to suggest, at least in the aggregate repurchasing sample, that the performance of repurchasing companies fails to significantly improve in the post announcement period.
Usefulness of the Statement of Cash Flows: Evidence from Indian Mutual Fund Analysts
Authors: Hassan Salleh , Narasimhan MS , Christopher Theo
Published: June 2008

This study revisits the issue of the usefulness of the Statement of Cash Flows (SCF) by examining the perceptions of mutual fund investment analysts in India on the relative usefulness of the Income Statement, Balance Sheet, Notes to the financial statements and reports of Chairperson, Directors, and Auditors. Six testable hypotheses were developed and tested. The evidence of this study, drawn from a mail survey that achieved a high response rate, suggests that the SCF is read significantly less thoroughly, poses greater difficulty in understanding, and is perceived to be less useful than any of the other components of annual reports. The results of the study are also compared against those reported in similar studies undertaken in New Zealand and Malaysia, which show significant differences. A possible explanation for the contrasting results of the current survey is that Indian regulation allows only for an indirect format for presenting the statement of cash flows. The results of the survey suggests a pressing need for the Indian regulators to modify the format of reporting the SCF or give an option to companies accorded under IAS ‐7 (revised).
Perceived Inequity And Knowledge Transfer Within An Accounting Environment
Authors: Goodwin David R , Bloore Ross G
Published: June 2008

This paper examines the impact of perceived inequity on knowledge transfer within an accounting environment. It hypothesizes that when perceived inequity exists, knowledge transfer, in the form of budgetary communication, is likely to be impeded. Lowered budgetary communication then has negative consequences including higher levels of role ambiguity and lower job satisfaction and performance. Other behavioral responses to perceived inequity include Type A behavior. These issues are examined using survey data collected in Malaysia. Analysis using Partial Least Squares (PLS) supports the study hypotheses. The paper concludes with a discussion of the implications of the findings for management and identifies a number of ideas for future research.
Market Value and Balance Sheet Numbers: Evidence from Malaysia
Authors: Kamil Ibrahim Muhd , Danila Raudah , Yusoff Haslinda , Yatim Normahiran
Published: June 2008

This study examines whether investors take into consideration the balance sheet numbers when determining the market value of companies. Specifically, an investigation is made of the association between the book value of equity and the value placed on the firm by the stock market. An equity valuation model first mentioned by Landsman (1986), based on the balance sheet identity, is used to permit assets and liabilities to have separate empirical coefficient values. In scope, the study covers Malaysian main board companies from years 1990 to 1997. Evidence is provided which is consistent with the notion that the market incorporates information on accounting numbers in the valuation of a firm. As a general conclusion, the results indicate that investors do use information in the balance sheet.
Accounting for Biological Assets ‐ the Experience of an Australian Conservation Company
Authors: Burritt Roger L , Cummings Lome S
Published: June 2008

The purpose of this paper is to address, via a case study, some of the key measurement issues within environmental accounting, in particular the methods used to measure threatened and endangered wildlife. This study examines the accounts of Earth Sanctuaries Ltd, a listed conservation company in Australia over a seven year financial reporting period beginning in 1995 and ending in 2001, a period both prior and subsequent to, the implementation of Australian Accounting Standard AASB 1037 — Self Generating and Re‐Generating Assets (SGARA s), which sought to recognise the value of biological assets within financial statements. In particular the study examines these values in light of the conceptual framework qualitative characteristics of relevance and reliability. The study concludes that because of the current Commonwealth policy of non‐trade in wildlife, and the consequent absence of an active and liquid market for trade in these assets, efforts to provide legitimacy to the environmental cause are hampered, and questions raised over the surrogate measurement base used to value the assets.
A theory of reasoned action model of accounting students' learning processes and learning strategies
Authors: Addison P.A. , Chou Tungshan
Published: June 2008

Fishbein and Ajzen's 1975 Theory of Reasoned Action (TRA), updated by Ajzen and Fishbein in 1980, is advanced in this paper as an appropriate theory for measuring student's intentions to adopt deep or surface processing and to adopt specific learning strategies. TRA is a decision theory that explains motivation by emphasising the specific processes that individuals use to make choices. TRA captures an individual's motivation by using the concept of intention to perform a behaviour. A TRA model was constructed based on a four‐latent‐variable (deep, surface, strategic and intention) framework and empirically assessed for model data fit. The survey items showed loadings on the constructs of deep, surface and strategic processing under this framework, indicating strong construct validity for the three learning factors. The TRA model was found to strongly positively influence the adoption of the deep processing construct, and to strongly negatively influence the adoption of the surface processing construct. In addition, it was found to strongly positively influence the adoption of positive learning strategies and weakly discourage the use of negative learning strategies.
The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis
Authors: Dellaportas Steven
Published: June 2008

If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision‐making to be influenced by one's culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students' moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.
The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance
Authors: Chong Vincent K. , Monroe Gary S. , Soutar Geoffrey N.
Published: June 2008

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were analyzed using structural equation modeling. The structural model comprises measures of occupational stress, job satisfaction, organizational commitment and job performance. The results indicate that the emotional reaction of occupational stress has a negative and direct effect on public accountants' levels of organizational commitment and job satisfaction. The cognitive role of occupational stress has a direct impact on job performance. There is an indirect effect of the emotional reaction and cognitive role of occupational stress on public accountants' job performance through organizational commitment and job satisfaction.
Methods used by Thai and Malaysian security analysts to appraise ordinary shares
Authors: Saadouni Brahim , Simon Jon
Published: June 2008

The main objective of the paper is to examine and evaluate how security analysts in Thailand and Malaysia appraise ordinary shares and what sources of information they use. A questionnaire was sent to 570 sell‐side Thai securities analysts working for 63 stock brokering firms, and to 160 Malaysian analysts working for a sample of 24 stock brokering firms. Responses were received from 191 Thai analysts and 75 Malaysian analysts. The results reinforce and support our expectation that fundamental analysis is the primary method of investment appraisal. Of the Thai analysts, 147 (77 per cent) reported that fundamental analysis is ‘almost always’ used to value common stocks and a further 38 (nearly 20 per cent) reported that they ‘usually’ use fundamental analysis. Similarly, 73 per cent of Malaysian respondents indicated that fundamental analysis is almost always used and a further 18 per cent usually use it as a basis for valuing common stocks. The results also reveal that both groups rate profit and loss account, balance sheet, half‐yearly results, company annual report, and company visits as the most important sources of information. In terms of relative importance, Thai analysts view company visits as the most important source, while their Malaysian counterparts rate the profit and loss account first.
Modelling PN4 classification among Malaysian listed companies
Authors: Smith Malcolm , Ahmar Ahmad Syahrul , Shameer Mohamed Ahmad
Published: June 2008

Prior studies have demonstrated that simple linear discriminant models can be highly successful in identifying financially distressed companies, and therefore useful in predicting corporate failures. Such models have been shown to be both industry and country specific even though their variable selection has been narrow. These models have remained incredibly robust over time despite variations in the definition of the ‘distressed’ state employed for modelling purposes. This paper extends such analysis to the main and second boards of the Kuala Lumpur Stock Exchange (KLSE) in Malaysia, with particular reference to their designation of PN4 companies (those classified as ‘distressed’ in accordance with Practice Note No. 4 introduced in February 2001). The findings of the study show that a single discriminant model has high classificatory power for both boards of the KLSE, and that the optimum model comprises financial ratio variables common to other published models. Previous findings are therefore shown to be substantially generalisable to a new environment and to a different definition of distress.
The learning organisation concept and its adaptation to teaching in an undergraduate accounting unit
Authors: Searchfield Christopher N.
Published: June 2008

This paper explores the effects of the adaptation of the learning organisation (LO) concept to teaching in a university setting. The literature in accounting education calls for a change in traditional teaching methods in order to produce accounting graduates whose skills are more appropriate for the contemporary business and professional environment. To address this deficiency accounting educators have started to explore and use teaching innovations. In this study, the LO concept has been adapted to a teaching environment, in contrast to most research which has focused on LO in business settings. The paper, through the examination of empirical evidence arising from a natural experiment, was able to determine some of the impacts arising from the adaptation of the LO concept to teaching in a university setting. The results of the paper suggest that the adaptation of the LO concept not only resulted in improved student learning outcomes, but also influenced life‐long learning. Further research could widen the scope of the operationalisation of the LO concept and explore its use in other undergraduate and postgraduate units.
Corporate financial disclosure practices in Asian and Middle Eastern countries
Authors: Askary Saeed , Jackling Beverley
Published: June 2008

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.
Recollections of Melvil Dewey
Authors: Stanley Jast L.
Published: June 2008

The recent publication of the official biography of Melvil Dewey—called by the editor a “biographic compilation,” and to my mind a most disappointing book, in which, amidst the appreciations and eulogies of his friends and admirers, the real man makes only a fitful appearance—suggests that my own random reminiscences of this great librarian may not be untimely, or without interest to those—and they are legion—who know him only as the author of the Decimal Classification. The reaction which has set in in regard to that system of classification, shewn by the adverse criticisms which are nowadays appearing, some of them well‐founded, others based on a different view of the purpose of book classification to that which he held, tends to obscure the immense value of his contributions in this field, which remain unaffected by these criticisms. His achievement was to demonstrate to all the world that close classification of books was an entirely practicable thing. He made the classification of documents acceptable to the librarian, the bibliographer, the scientist, the literary man, the technician, the business office, and the private student and man of affairs. That is his main title to our gratitude and admiration, and that will remain even if the D.C. is swept out to the dust heap.
We have only ourselves to blame
Authors: De Banzie Eric
Published: June 2008

To suggest in a literary journal that (say) Jack Hobbs at the Oval has given as great pleasure to humanity, both qualitative and quantitative, as Velasquez at the Prado, approaches aesthetic heresy; and also opens up an interminable argument. Without entering upon the argument—which may be found in embryo in Professor Charles Richet's The Impotence of Man—I do venture to affirm that undue importance is attached by that section of the public which might be described as the cultured to the work of their kind. Particularly is this so in the sphere of literature. Those very people who wonder and scoff at the misdirected enthusiasm of the ball fan are themselves as prone to misdirected enthusiasm in the matter of the cult of letters.
A Boy in Glasgow
Authors: Niven Frederick
Published: June 2008

The Editor of Library Review has invited me to write an article on my literary beginnings. It is a task at one and the same time happy and—well, if not sad it does make one aware of how “the sunrise blooms and withers on the hill.” I might best begin with the return of my people from South America to Glasgow (beloved by them) where, I recall, I was long homesick for the land of my birth. Charles Darwin, visiting my native country, Chile, was impressed chiefly by its sunshine, the visibility there, the keen clarity of its atmosphere. Though in time I learned to love Glasgow it seemed, in comparison, smoky.
Noncovalent Immobilization of Streptavidin on In Vitro- and In Vivo-Biotinylated Bacterial Magnetic Particles
Authors: Maeda Yoshiaki , Yoshino Tomoko , Takahashi Masaaki , Ginya Harumi , Asahina Junko , Tajima Hideji , Matsunaga Tadashi
Published: June 2008

Biotinylated magnetic nanoparticles were constructed by displaying biotin acceptor peptide (BAP) or biotin carboxyl carrier protein (BCCP) on the surface of bacterial magnetic particles (BacMPs) synthesized by
Magnetospirillum magneticum
AMB-1. BAP-displaying BacMPs (BAP-BacMPs) were extracted from bacterial cells and incubated with biotin and
Escherichia coli
biotin ligase. Then the in vitro biotinylation of BAP-BacMPs was confirmed using alkaline phosphatase-labeled antibiotin antibody. In contrast, BacMPs displaying the intact 149 residues of AMB-1 BCCP (BCCP-BacMPs) and displaying the COOH-terminal 78 residues of BCCP (BCCP78-BacMPs) were biotinylated in AMB-1 cells. The in vivo biotinylation of BCCP-BacMPs and BCCP78-BacMPs was thought to be performed by endogenous AMB-1 biotin ligase. Streptavidin was introduced onto biotinylated BacMPs by simple mixing. In an analysis using tetramethyl rhodamine isocyanate-labeled streptavidin, approximately 15 streptavidin molecules were shown to be immobilized on a single BCCP-BacMP. Furthermore, gold nanoparticle-BacMP composites were constructed via the biotin-streptavidin interaction. The conjugation system developed in this work provides a simple, low-cost method for producing biotin- or streptavidin-labeled magnetic nanoparticles. Various functional materials can be site selectively immobilized on these specially designed BacMPs. By combining the site-selective biotinylation technology and the protein display technology, more innovative and attractive magnetic nanomaterials can be constructed.
Isolation and Characterization of the Gibberellin Biosynthetic Gene Cluster in
Sphaceloma manihoticola
Authors: Bömke Christiane , Rojas Maria Cecilia , Gong Fan , Hedden Peter , Tudzynski Bettina
Published: June 2008

Gibberellins (GAs) are tetracyclic diterpenoid phytohormones that were first identified as secondary metabolites of the fungus
Fusarium fujikuroi
(teleomorph,
Gibberella fujikuroi
). GAs were also found in the cassava pathogen
Sphaceloma manihoticola
, but the spectrum of GAs differed from that in
F. fujikuroi
. In contrast to
F. fujikuroi
, the GA biosynthetic pathway has not been studied in detail in
S. manihoticola
, and none of the GA biosynthetic genes have been cloned from the species. Here, we present the identification of the GA biosynthetic gene cluster from
S. manihoticola
consisting of five genes encoding a bifunctional
ent
-copalyl/
ent
-kaurene synthase (CPS/KS), a pathway-specific geranylgeranyl diphosphate synthase (GGS2), and three cytochrome P450 monooxygenases. The functions of all of the genes were analyzed either by a gene replacement approach or by complementing the corresponding
F. fujikuroi
mutants. The cluster organization and gene functions are similar to those in
F. fujikuroi
. However, the two border genes in the
Fusarium
cluster encoding the GA
4
desaturase (DES) and the 13-hydroxylase (P450-3) are absent in the
S. manihoticola
GA gene cluster, consistent with the spectrum of GAs produced by this fungus. The close similarity between the two GA gene clusters, the identical gene functions, and the conserved intron positions suggest a common evolutionary origin despite the distant relatedness of the two fungi.
Extracellular Loops of Lipid A 3-O-Deacylase PagL Are Involved in Recognition of Aminoarabinose-Based Membrane Modifications inSalmonella entericaSerovar Typhimurium
Authors: Manabe Takayuki , Kawasaki Kiyoshi
Published: June 2008

Salmonella entericaserovar Typhimurium modifies its lipopolysaccharide (LPS), including the lipid A portion, in response to changes in its environment including host tissues. The lipid A 3-O-deacylase PagL, the expression of which is promoted under a host-mimetic environment, exhibits latency inS. enterica; deacylation of lipid A is not usually observed in vivo, despite the expression of the outer membrane protein PagL. In contrast, PagL does not exhibit latency inS. enterica pmrAandpmrEmutants, both of which are deficient in the aminoarabinose-based modification of lipid A, indicating that aminoarabinose-modified LPS species were involved in the latency. In order to analyze the machinery for PagL's repression, we generated PagL mutants in which an amino acid residue located at four extracellular loops was replaced with alanine. Apparent lipid A 3-O deacylation was observed inS. entericaexpressing the recombinant mutants PagL(R43A), PagL(R44A), PagL(C85A), and PagL(R135A), but not inS. entericaexpressing wild-type PagL, suggesting that the point mutations released PagL from the latency. In addition, mutations at Arg-43, Arg-44, Cys-85, and Arg-135 did not affect lipid A 3-O-deacylase activity in anS. enterica pmrAmutant or inEscherichia coliBL21(DE3). These results, taken together, indicate that specific amino acid residues located at extracellular loops of PagL are involved in the recognition of aminoarabinose-modified LPS. Furthermore,S. entericaexpressing the recombinant PagL(R43A) or PagL(R135A) mutant showed apparent growth arrest at 43°C compared withS. entericaexpressing wild-type PagL, indicating that the latency of PagL is important for bacterial growth.
Seasonal occurrence and removal of polycyclic and nitro musks from wastewater treatment plants in Ontario, Canada
Authors: Smyth Shirley Anne , Lishman Lori A. , McBean Edward A. , Kleywegt Sonya , Yang Jian-Jun , Svoboda M. Lewina , Lee Hing-Biu , Seto Peter
Published: June 2008

Polycyclic and nitro musk (PNM) fragrances in personal care products persist and bioaccumulate in the environment following wastewater discharges and land application of biosolids. Influent and effluent concentrations, seasonal variations, and process removal efficiencies of 11 PNMs were investigated at six wastewater treatment plants representing four typical Canadian treatment processes: lagoon, oxidation ditch, extended aeration, and conventional activated sludge. Influent concentrations were as high as 40 000 ng/L for polycyclic musks and 400 ng/L for nitro musks, and showed some seasonal fluctuation. Effluent concentrations were as high as 4000 ng/L and 150 ng/L for polycyclic and nitro musks, respectively. Lagoon treatment produced the highest percent removal (>95%) and the lowest effluent concentrations of PNMs, with process temperature exerting some influence on removal. Results indicate that simple hydraulic or solids retention time are not strong predictors of PNM removals from wastewater. Effluent PNM concentrations were extrapolated to all treatment plants in the watershed to estimate concentrations along the Grand River and its tributaries.
Modelling real-time control options on virtual sewer systems
Authors: Borsányi Péter , Benedetti Lorenzo , Dirckx Geert , De Keyser Webbey , Muschalla Dirk , Solvi Anne-Marie , Vandenberghe Veronique , Weyand Michael , Vanrolleghem Peter A.
Published: June 2008

The study presents a benchmarking methodology to assess the performance of sewer systems and to evaluate the performance of real-time control (RTC) strategies by model simulation. The methodology is presented as a general stepwise approach. Two virtual sewer systems were modelled under four climate conditions. Catchment A represents a small system with medium RTC potential, while catchment B represents a large system with large potential according to PASST guidelines. The rain data represented Oceanic, Continental, Alpine and Mediterranean situations. Annual precipitation data was used. Tests included operation without RTC, and with two classic RTC strategies, aiming at, respectively, equal filling of storage tanks (“average filling”), and aiming at avoiding spilling just upstream of the treatment plant (“WWTP load”). The results have shown that similar RTC strategies perform differently under various climatic conditions and in sewer systems. The presented benchmarking methodology can be used to test the impacts of various climate scenarios on sewer systems that suffer from the limitations of static design.
Empirical correlation of volumetric mass transfer coefficient for a rectangular internal-loop airlift bioreactor
Authors: Liu Sean X. , Hermanowicz Slawomir W.
Published: June 2008

An empirical correlation of volumetric mass transfer coefficient was developed for a pilot-scale internal-loop rectangular airlift bioreactor that was designed for biotechnology. The empirical correlation combines classic turbulence theory, Kolmogorov’s isotropic turbulence theory with Higbie’s penetration theory. The simulation results based on the correlation suggested that the loading of polyethylene granules (for microbial colony support) in the bioreactor had little effect on the mass transfer coefficient of oxygen gas in the reactor, however, the gas superficial velocity was shown to affect the mass transfer coefficient substantially. These simulation results are comparable to the experimental results from a similar, albeit smaller in volume, three-phase internal-loop rectangular reactor in the literature.
Development, laboratory and pilot testing of an innovative single sludge step-feed anoxic–aerobic nitrogen removal process
Authors: Xu Aotian , Young Stephanie , Zhang Yanqiu
Published: June 2008

A single-sludge step-feed anoxic–aerobic process (SSFAOP), characterized by enhanced nitrogen reduction performance, long solids retention time (SRT), and short aerobic hydraulic retention time (HRT), was designed to optimize nitrification and denitrification processes for ammonia and nitrogen removal. The favorable conditions for nitrifying bacteria were provided by using influent flow splitting and step feeding. The relative predominance of nitrifying bacteria resulted in an increase of nitrification rate and decrease of nitrification time. In addition, the SSFAOP process design and operation were optimized by computer simulation and laboratory testing. The optimum operating parameters were determined through laboratory and pilot testing by evaluating the effects of temperature, pH, and dissolved oxygen (DO) on ammonia reduction efficiencies and treatment performance. The laboratory and pilot testing results demonstrated that the SSFAOP was a cost-effective process for nitrogen reduction. It is, therefore, feasible to implement industrial full-scale applications in wastewater treatment plants.
PPiClust: EFFICIENT CLUSTERING OF 3D PROTEIN–PROTEIN INTERACTION INTERFACES
Authors: AUNG ZEYAR , TAN SOON-HENG , NG SEE-KIONG , TAN KIAN-LEE
Published: June 2008

The biological mechanisms through which proteins interact with one another are best revealed by studying the structural interfaces between interacting proteins. Protein–protein interfaces can be extracted from three-dimensional (3D) structural data of protein complexes and then clustered to derive biological insights. However, conventional protein interface clustering methods lack computational scalability and statistical support. In this work, we present a new method named "PPiClust" to systematically encode, cluster, and analyze similar 3D interface patterns in protein complexes efficiently. Experimental results showed that our method is effective in discovering visually consistent and statistically significant clusters of interfaces, and at the same time sufficiently time-efficient to be performed on a single computer. The interface clusters are also useful for uncovering the structural basis of protein interactions. Analysis of the resulting interface clusters revealed groups of structurally diverse proteins having similar interface patterns. We also found, in some of the interface clusters, the presence of well-known linear binding motifs which were noncontiguous in the primary sequences. These results suggest that PPiClust can discover not only statistically significant, but also biologically significant, protein interface clusters from protein complex structural data.
USING INDIRECT PROTEIN–PROTEIN INTERACTIONS FOR PROTEIN COMPLEX PREDICTION
Authors: CHUA HON NIAN , NING KANG , SUNG WING-KIN , LEONG HON WAI , WONG LIMSOON
Published: June 2008

Protein complexes are fundamental for understanding principles of cellular organizations. As the sizes of protein–protein interaction (PPI) networks are increasing, accurate and fast protein complex prediction from these PPI networks can serve as a guide for biological experiments to discover novel protein complexes. However, it is not easy to predict protein complexes from PPI networks, especially in situations where the PPI network is noisy and still incomplete. Here, we study the use of indirect interactions between level-2 neighbors (level-2 interactions) for protein complex prediction. We know from previous work that proteins which do not interact but share interaction partners (level-2 neighbors) often share biological functions. We have proposed a method in which all direct and indirect interactions are first weighted using topological weight (FS-Weight), which estimates the strength of functional association. Interactions with low weight are removed from the network, while level-2 interactions with high weight are introduced into the interaction network. Existing clustering algorithms can then be applied to this modified network. We have also proposed a novel algorithm that searches for cliques in the modified network, and merge cliques to form clusters using a "partial clique merging" method. Experiments show that (1) the use of indirect interactions and topological weight to augment protein–protein interactions can be used to improve the precision of clusters predicted by various existing clustering algorithms; and (2) our complex-finding algorithm performs very well on interaction networks modified in this way. Since no other information except the original PPI network is used, our approach would be very useful for protein complex prediction, especially for prediction of novel protein complexes.
USING DIRECTED INFORMATION TO BUILD BIOLOGICALLY RELEVANT INFLUENCE NETWORKS
Authors: RAO ARVIND , HERO ALFRED O. , STATES DAVID J. , ENGEL JAMES DOUGLAS
Published: June 2008

The systematic inference of biologically relevant influence networks remains a challenging problem in computational biology. Even though the availability of high-throughput data has enabled the use of probabilistic models to infer the plausible structure of such networks, their true interpretation of the biology of the process is questionable. In this work, we propose a network inference methodology, based on the directed information (DTI) criterion, that incorporates the biology of transcription within the framework so as to enable experimentally verifiable inference. We use publicly available embryonic kidney and T-cell microarray datasets to demonstrate our results. We present two variants of network inference via DTI — supervised and unsupervised — and the inferred networks relevant to mammalian nephrogenesis and T-cell activation. Conformity of the obtained interactions with the literature as well as comparison with the coefficient of determination (CoD) method are demonstrated. Apart from network inference, the proposed framework enables the exploration of specific interactions, not just those revealed by data. To illustrate the latter point, a DTI-based framework to resolve interactions between transcription factor modules and target coregulated genes is proposed. Additionally, we show that DTI can be used in conjunction with mutual information to infer higher-order influence networks involving cooperative gene interactions.
MANGO: MULTIPLE ALIGNMENT WITH N GAPPED OLIGOS
Authors: ZHANG ZEFENG , LIN HAO , LI MING
Published: June 2008

Multiple sequence alignment is a classical and challenging task. The problem is NP-hard. The full dynamic programming takes too much time. The progressive alignment heuristics adopted by most state-of-the-art works suffer from the "once a gap, always a gap" phenomenon. Is there a radically new way to do multiple sequence alignment? In this paper, we introduce a novel and orthogonal multiple sequence alignment method, using both multiple optimized spaced seeds and new algorithms to handle these seeds efficiently. Our new algorithm processes information of all sequences as a whole and tries to build the alignment vertically, avoiding problems caused by the popular progressive approaches. Because the optimized spaced seeds have proved significantly more sensitive than the consecutive k-mers, the new approach promises to be more accurate and reliable. To validate our new approach, we have implemented MANGO: Multiple Alignment with N Gapped Oligos. Experiments were carried out on large 16S RNA benchmarks, showing that MANGO compares favorably, in both accuracy and speed, against state-of-the-art multiple sequence alignment methods, including ClustalW 1.83, MUSCLE 3.6, MAFFT 5.861, ProbConsRNA 1.11, Dialign 2.2.1, DIALIGN-T 0.2.1, T-Coffee 4.85, POA 2.0, and Kalign 2.0. We have further demonstrated the scalability of MANGO on very large datasets of repeat elements. MANGO can be downloaded at and is free for academic usage.
GENE REGULATORY NETWORK RECONSTRUCTION BY BAYESIAN INTEGRATION OF PRIOR KNOWLEDGE AND/OR DIFFERENT EXPERIMENTAL CONDITIONS
Authors: WERHLI ADRIANO V. , HUSMEIER DIRK
Published: June 2008

There have been various attempts to improve the reconstruction of gene regulatory networks from microarray data by the systematic integration of biological prior knowledge. Our approach is based on pioneering work by Imoto et al.11where the prior knowledge is expressed in terms of energy functions, from which a prior distribution over network structures is obtained in the form of a Gibbs distribution. The hyperparameters of this distribution represent the weights associated with the prior knowledge relative to the data. We have derived and tested a Markov chain Monte Carlo (MCMC) scheme for sampling networks and hyperparameters simultaneously from the posterior distribution, thereby automatically learning how to trade off information from the prior knowledge and the data. We have extended this approach to a Bayesian coupling scheme for learning gene regulatory networks from a combination of related data sets, which were obtained under different experimental conditions and are therefore potentially associated with different active subpathways. The proposed coupling scheme is a compromise between (1) learning networks from the different subsets separately, whereby no information between the different experiments is shared; and (2) learning networks from a monolithic fusion of the individual data sets, which does not provide any mechanism for uncovering differences between the network structures associated with the different experimental conditions. We have assessed the viability of all proposed methods on data related to the Raf signaling pathway, generated both synthetically and in cytometry experiments.
Ginsenoside Re suppresses electromechanical alternans in cat and human cardiomyocytes
Authors: Wang Y. G. , Zima A. V. , Ji X. , Pabbidi R. , Blatter L. A. , Lipsius S. L.
Published: June 2008

Ginseng botanicals are increasingly used as complementary or alternative medicines for a variety of cardiovascular diseases, yet little is known about their cellular actions in cardiac muscle. Electromechanical alternans (EMA) is a proarrhythmic cardiac abnormality that results from disturbances of intracellular Ca2+ homeostasis. This study sought to determine whether a purified ginsenoside extract of ginseng, Re, exerts effects to suppress EMA and to gain insight into its mechanism of action. Alternans was induced by electrically pacing cardiomyocytes at room temperature. Re (≥10 nM) reversibly suppressed EMA recorded from cat ventricular and atrial myocytes and Langendorff-perfused cat hearts. In cat ventricular myocytes, Re reversibly suppressed intracellular Ca2+ concentration ([Ca2+]i) transient alternans. Re exerted no significant effects on baseline action potential configuration or sarcolemmal L-type Ca2+ current ( ICa,L), Na+ current, or total K+ conductance. In human atrial myocytes, Re suppressed mechanical alternans and exerted no effect on ICa,L. In cat ventricular myocytes, Re increased [Ca2+]i transient amplitude and decreased sarcoplasmic reticulum (SR) Ca2+ content, resulting in an increase in fractional SR Ca2+ release. In SR microsomes isolated from cat ventricles, Re had no effect on SR Ca2+ uptake. Re increased the open probability of ryanodine receptors (RyRs), i.e., SR Ca2+-release channels, isolated from cat ventricles and incorporated into planar lipid bilayers. We concluded that ginsenoside Re suppresses EMA in cat atrial and ventricular myocytes, cat ventricular muscle, and human atrial myocytes. The effects of Re are not mediated via actions on sarcolemmal ion channels or action potential configuration. Re acts via a subcellular mechanism to enhance the opening of RyRs and thereby overcome the impaired SR Ca2+ release underlying EMA.
Acute‐Phase Serum Amyloid A as a Marker of Insulin Resistance in Mice
Authors: Scheja Ludger , Heese Barbara , Zitzer Heike , Michael Mervyn D. , Siesky Angela M. , Pospisil Heike , Beisiegel Ulrike , Seedorf Klaus
Published: June 2008

Acute‐phase serum amyloid A (A‐SAA) was shown recently to correlate with obesity and insulin resistance in humans. However, the mechanisms linking obesity‐associated inflammation and elevated plasma A‐SAA to insulin resistance are poorly understood. Using high‐fat diet‐ (HFD‐) fed mice, we found that plasma A‐SAA was increased early upon HFD feeding and was tightly associated with systemic insulin resistance. Plasma A‐SAA elevation was due to induction of Saa1 and Saa2 expression in liver but not in adipose tissue. In adipose tissue Saa3 was the predominant isoform and the earliest inflammatory marker induced, suggesting it is important for initiation of adipose tissue inflammation. To assess the potential impact of A‐SAA on adipose tissue insulin resistance, we treated 3T3‐L1 adipocytes with recombinant A‐SAA. Intriguingly, physiological levels of A‐SAA caused alterations in gene expression closely resembling those observed in HFD‐fed mice. Proinflammatory genes (Ccl2, Saa3) were induced while genes critical for insulin sensitivity (Irs1, Adipoq, Glut4) were down‐regulated. Our data identify HFD‐fed mice as a suitable model to study A‐SAA as a biomarker and a novel possible mediator of insulin resistance.
A Proposed Method for Thermal Specific Bioimaging and Therapy Technique for Diagnosis and Treatment of Malignant Tumors by Using Magnetic Nanoparticles
Authors: Gescheit Iddo M. , Ben-David Moshe , Gannot Israel
Published: June 2008

The objective of this research program is to develop a novel, noninvasive,
low‐cost infrared
(8–12 μm spectral range) imaging technique that would improve upon current methods using nanostructured core/shell magnetic/noble
metal‐based imaging and therapies. The biocompatible magnetic nanoparticles are able to produce heat under AC magnetic field. This thermal radiation propagates along the tissue by thermal conduction reaching the medium′s (tissue′s) surface. The surface temperature distribution is acquired by a thermal camera and can be analyzed to retrieve and reconstruct nanoparticles′ temperature and location within the tissue. The technique may function as a diagnostic tool thanks to the ability of specific bioconjugation of these nanoparticles to tumor′s outer surface markers. Hence, by applying a magnetic field, we could cause a selective elevation of temperature of the targeted nanoparticles up to 5∘C, which detects the tumor. Furthermore, elevating the temperature over 65∘C and up to 100∘C stimulates a thermo ablating interaction which causes a
localized irreversible damage to the cancerous site with no harm to the surrounding tissue. While functioning as a diagnostic tool, this procedure may serve as a targeted therapeutic tool under thermal feedback control as well.
The Role of the Entorhinal Cortex in Extinction: Influences of Aging
Authors: Bevilaqua Lia R. M. , Rossato Janine I. , Bonini Juliana S. , Myskiw Jociane C. , Clarke Julia R. , Monteiro Siomara , Lima Ramón H. , Medina Jorge H. , Cammarota Martín , Izquierdo Iván
Published: June 2008

The entorhinal cortex is perhaps the area of the brain in which neurofibrillary tangles and amyloid plaques are first detectable in old age with or without mild cognitive impairment, and very particularly in Alzheimer's disease. It plays a key role in memory formation, retrieval, and extinction, as part of circuits that include the hippocampus, the amygdaloid nucleus, and several regions of the neocortex, in particular of the prefrontal cortex. Lesions or biochemical impairments of the entorhinal cortex hinder extinction. Microinfusion experiments have shown that glutamate NMDA receptors, calcium and calmodulin-dependent protein kinase II, and protein synthesis in the entorhinal cortex are involved in and required for extinction. Aging also hinders extinction; it is possible that its effect may be in part mediated by the entorhinal cortex.
Optimal and Adaptive Virtual Unidirectional Sound Source in Active Noise Control
Authors: Bismor Dariusz
Published: June 2008

One of the problems concerned with active noise control is the existence of acoustical feedback between the control value (“active” loudspeaker output) and the reference signal. Various experiments show that such feedback can seriously decrease effects of attenuation or even make the whole ANC system unstable. This paper presents a detailed analysis of one of possible approaches allowing to deal with acoustical feedback, namely, virtual unidirectional sound source. With this method,twoloudspeakers are used together with control algorithm assuring that the combined behaviour of the pair makes virtual propagation of sound only in one direction. Two different designs are presented for the application of active noise control in an acoustic duct: analytical (leading to fixed controller) and adaptive. The algorithm effectiveness in simulations and real experiments for both solutions is showed, discussed, and compared.