Background Familial hypercholesterolemia (FH) is an autosomal dominant disorder of lipoprotein metabolism which can lead to premature coronary heart disease (pCHD). There are about 3.8 million potential FH patient...Background Familial hypercholesterolemia (FH) is an autosomal dominant disorder of lipoprotein metabolism which can lead to premature coronary heart disease (pCHD). There are about 3.8 million potential FH patients in China, whereas the clinical and genetic data of FH are limited. Methods Dutch Lipid Clinic Network (DLCN) criteria was used to diagnose FH in outpatients with hypercholesterolemia. Resequencing chip analysis combined with Sanger sequencing validation were used to identify mutations in the definite FH patients according to DLCN criteria. In silico analysis was conducted in mutations with previously unknown pathogenicity. Then, the novel mutant receptors were transfected into human embryo kidney 293 (HEK-293) cells. The binding and the internalization activities of the mu- tant receptors were analyzed by flow cytometry. Results The prevalence of definite FH in outpatients with hypercholesterolemia in this study is 3.2%. Using genetic testing, one homozygous FH (HoFH), one heterozygous FH (HeFH) and three compound heterozygous FH patients were confirmed. Eight mutations in low-density lipoprotein receptor (LDLR) gene were identified, in which c.357delG was a novel mutation and co-segregated with the FH phenotype. Bioinformatic analysis confirmed that c.357delG was a pathogenic mutation. Furthermore, when compared with the wild-type LDLRs by flow eytometry analysis, the binding and internalization activities of c.357delG mutant LDLRs were reduced by 35% and 49%, respectively. Conclusions This study identified eight LDLR gene mutations in five patients with definite FH, in which c.357delG is a novel pathogenic mutation. These findings increase our understanding of the genetic spectrum of FH in China.展开更多
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
The phylogeny of the oligotrich ciliates is currently a hot debate despite the availability of both morphological and molecular data.In the present paper,further small subunit rRNA(SS rRNA) genes were analyzed from th...The phylogeny of the oligotrich ciliates is currently a hot debate despite the availability of both morphological and molecular data.In the present paper,further small subunit rRNA(SS rRNA) genes were analyzed from the Genera Omegastrombidium and Novistrombidium,as well as from Strombidium,and combined with three new SS rRNA sequences from Strombidium basimorphum,S.sulcatum population QD-1,and Novistrombidium testaceum population GD.The phylogenetic positions of these organisms were inferred using Bayesian inference,Maximum Likelihood,and Maximum Parsimony methods.The main results are:(1) the SS rRNA gene sequence analyses match the recent findings about the molecular evolution of oligotrichs,indicating that the family Strombidiidae is paraphyletic;(2) the Genus Omegastrombidium is separated from the Genus Strombidium,as shown in recent cladistic analyses;(3) morphospecies in Genus Novistrombidium,based on similarity of somatic ciliature,are separated from each other in all topological trees,indicating that this genus could be a paraphyletic group;(4) the molecular data indicate a possibility of paraphyly for the genus Strombidium;and(5) the similarities of the SS rRNA gene of specimens identified as S.sulcatum and S.inclinatum are 99.8%-100%.However,present knowledge on the oligotrichs sensu stricto is still insufficient and further studies based on both molecular and other technologies are required.展开更多
This paper detailed describes the design of intelligent Home Furnishing system based on B/S architecture. According to the existing development mode of intelligent Home Furnishing system and the analysis of functional...This paper detailed describes the design of intelligent Home Furnishing system based on B/S architecture. According to the existing development mode of intelligent Home Furnishing system and the analysis of functional requirements, the paper puts forward the general framework of intelligent Home Furnishing system, and designed the communication scheme of the system, and gives the system each function module realization. This paper mainly completes the design of networking, each function module of embedded intelligent family gateway server in the system building and CGI intelligent interactive program and CGI interactive program. Experiments show that each function module of the system meet to design requirements, the overall system can satisfy the actual demand Home Furnishing user, validated the feasibility of the B/S architecture in intelligent Home Furnishing system.展开更多
This paper investigates social dimensions in the Libyan family and their relationship to the common practice of bribery. In Libya, bribery is most noticeable in administrative contexts where other practices such as fa...This paper investigates social dimensions in the Libyan family and their relationship to the common practice of bribery. In Libya, bribery is most noticeable in administrative contexts where other practices such as favouritism, fraud and forgery are also found. The paper aims to make an original contribution to knowledge in a little-researched area by examining social dimensions and cultural practices. The paper is based on the basic assumption that there is a relationship between accepting bribes and social dimensions surrounding the family in Libya and will thus also examine bribery as a social culture, by means of a set of variables such as gifts, promises, assistance and loans. The study took place in Benghazi, Libya, where the number of employees exceeded 200. The study was conducted using an interpretative epistemology and a quantitative method. Data were collected using quantitative research instruments and the Statistical Package for the Social Sciences (SPSS) was used to analyse the data. The findings of the study suggest that there is a relationship between family relationships, social status and the commission of the crime of bribery except for variables of social status and cultural background, in addition to the social relationship's effect on administration.展开更多
National development requires adequate electricity supply of which all activities--generation, transmission and distribution leading to it are capital-intensive in terms of funds, natural and human resources. The dwin...National development requires adequate electricity supply of which all activities--generation, transmission and distribution leading to it are capital-intensive in terms of funds, natural and human resources. The dwindling power sector government funding coupled with low private sector participation and weak level political will require creative and innovative solutions in addressing the power supply problem in Nigeria. Hence, this paper seeks to examine power sector privatization as a viable option.展开更多
Worldwide prevalence of Helicobacter pylori(H.pylori) infection is approximately 50%,with the highest being in developing countries.We compared cure rates and tolerability(SE) of second-line anti-H.pylori levofloxacin...Worldwide prevalence of Helicobacter pylori(H.pylori) infection is approximately 50%,with the highest being in developing countries.We compared cure rates and tolerability(SE) of second-line anti-H.pylori levofloxacin/amoxicillin(LA)-based triple regimens vs standard quadruple therapy(QT).An English language literature search was performed up to October 2010.A meta-analysis was performed including randomized clinical trials comparing 7-or 10-d LA with 7-d QT.In total,10 articles and four abstracts were identified.Overall eradication rate in LA was 76.5%(95% CI:64.4%-97.6%).When only 7-d regimens were included,cure rate was 70.6%(95% CI:40.2%-99.1%),whereas for 10-d combinations,cure rate was significantly higher(88.7%;95% CI:56.1%-109.9%;P < 0.05).Main eradication rate for QT was 67.4%(95% CI:49.7%-67.9%).The 7-d LA and QT showed comparable efficacy [odds ratio(OR):1.09;95% CI:0.63-1.87],whereas the 10-d LA regimen was significantly more effective than QT(OR:5.05;95% CI:2.74-9.31;P < 0.001;I 2 = 75%).No differences were reported in QT eradication rates among Asian and European studies,whereas LA regimens were more effective in European populations(78.3% vs 67.7%;P = 0.05).Incidence of SE was lower in LA therapy than QT(OR:0.39;95% CI:0.18-0.85;P = 0.02).A higher rate of side effects was reported in Asian patients who received QT.Our findings support the use of 10-d LA as a simple second-line treatment for H.pylori eradication with an excellent eradication rate and tolerability.The optimal second-line alternative scheme might differ among countries depending on quinolone resistance.展开更多
Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural product...Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it's known that the sector is affected by some risks and uncertainities such as: sector's being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work's being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector's contribution to the country's economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it's seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.展开更多
More than 13 million cars in China were privately owned by the end &June up 16% over the end of last year, according to the Ministry of Public Security.
The political upheavals in the Arab world during 2011 challenged the political status quo and have irrevocably paved the way toward transformation in the Middle East and North Africa (MENA), The longstanding structu...The political upheavals in the Arab world during 2011 challenged the political status quo and have irrevocably paved the way toward transformation in the Middle East and North Africa (MENA), The longstanding structural impediments to equitable growth and social justice afflicting the Arab world came to a head through a combination of persistently poverty, high unemployment, particularly among educated youth, rampant corruption, deficit of democratic governance, and essential freedoms. Yemen is the third country of the Middle Eastern countries which turmoil sparked in. All the uprisings connote of social, political and economic discontent and frustration. The main question and issue of this paper is to answer: What conditions breed change to Yemen? The paper spotlights "relative deprivation" of Ted Robert Gurr as the most relevant theory to illustrate roots of the Yemen uprising. Relative deprivation theory holds that instead of an absolute standard deprivation, a gap between expectations and reality leads men to political violence. Therefore, this study is to utilize relative deprivation theory to explain how socio-economic shortages (such as high unemployment and education, along with poverty) and political inefficiencies of the Yemen's authoritarian regime led to public and collective discontent and upheaval. The intervened variables such as "ethnicity, race, religion, and sexuality" and international parameters have not been considered,展开更多
Among the numerous themes on the suppers cited in the Bible, the Last Supper of Christ with His twelve apostles is the most poignant and rewarding for Christianity. Florentine Renaissance depictions of the theme are n...Among the numerous themes on the suppers cited in the Bible, the Last Supper of Christ with His twelve apostles is the most poignant and rewarding for Christianity. Florentine Renaissance depictions of the theme are numerous and varied, traditionally represented as a predella (step) panel and as an altarpiece in dining halls or sacristies of churches and convents. Vasari's Last Supper for the Refectory ofLe Murate (The Walled) in Florence is an unusual depiction of Christ's thanksgiving. This imposing religious structure was painted for a poor Benedictine nunnery's cenacolo (refectory) in Florence. Vasari completed two drawings for the commission in 1546. The drawings and painting reveal how Vasari drew upon the work of his predecessors to create an innovative expression of thanksgiving, betrayal, and departure. This large masterpiece was severely damaged, almost irreparably, by several mishaps and floods in 1583 and 1718 and, more recently, by the major Florentine alluvione (flood) of 1966. In commemoration of the 50th year anniversary of this last catastrophic event, Vasari's Le Mutate Last Supper was carefully and magically restored by a group of masterful technicians, artists, and scientists. Their collaboration and support from the private sector demonstrate the successful bond among art, technology, science, and patronage.展开更多
The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers (PwC) confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In antic...The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers (PwC) confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State's determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability (i.e., mindset and skills) on forensic accountant and auditor competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.展开更多
For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Ind...For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government's aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.展开更多
基金We greatly appreciate the support of the patients and their families for participation in this study and cardiologists who participated in this study. This work was supported by grants from the National Natural Science Foundation of China (No. 30470722, 30771982 and 30772356) and the Beijing Natural Science Foundation (No. 7032012, 7052021 and No. 7062010). The authors have no conflicts of interest to declare.
文摘Background Familial hypercholesterolemia (FH) is an autosomal dominant disorder of lipoprotein metabolism which can lead to premature coronary heart disease (pCHD). There are about 3.8 million potential FH patients in China, whereas the clinical and genetic data of FH are limited. Methods Dutch Lipid Clinic Network (DLCN) criteria was used to diagnose FH in outpatients with hypercholesterolemia. Resequencing chip analysis combined with Sanger sequencing validation were used to identify mutations in the definite FH patients according to DLCN criteria. In silico analysis was conducted in mutations with previously unknown pathogenicity. Then, the novel mutant receptors were transfected into human embryo kidney 293 (HEK-293) cells. The binding and the internalization activities of the mu- tant receptors were analyzed by flow cytometry. Results The prevalence of definite FH in outpatients with hypercholesterolemia in this study is 3.2%. Using genetic testing, one homozygous FH (HoFH), one heterozygous FH (HeFH) and three compound heterozygous FH patients were confirmed. Eight mutations in low-density lipoprotein receptor (LDLR) gene were identified, in which c.357delG was a novel mutation and co-segregated with the FH phenotype. Bioinformatic analysis confirmed that c.357delG was a pathogenic mutation. Furthermore, when compared with the wild-type LDLRs by flow eytometry analysis, the binding and internalization activities of c.357delG mutant LDLRs were reduced by 35% and 49%, respectively. Conclusions This study identified eight LDLR gene mutations in five patients with definite FH, in which c.357delG is a novel pathogenic mutation. These findings increase our understanding of the genetic spectrum of FH in China.
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
基金Supported by the National Natural Science Foundation of China(Nos.30870264and40976099)the Centre of Excellence in Biodiversity,King Saud University
文摘The phylogeny of the oligotrich ciliates is currently a hot debate despite the availability of both morphological and molecular data.In the present paper,further small subunit rRNA(SS rRNA) genes were analyzed from the Genera Omegastrombidium and Novistrombidium,as well as from Strombidium,and combined with three new SS rRNA sequences from Strombidium basimorphum,S.sulcatum population QD-1,and Novistrombidium testaceum population GD.The phylogenetic positions of these organisms were inferred using Bayesian inference,Maximum Likelihood,and Maximum Parsimony methods.The main results are:(1) the SS rRNA gene sequence analyses match the recent findings about the molecular evolution of oligotrichs,indicating that the family Strombidiidae is paraphyletic;(2) the Genus Omegastrombidium is separated from the Genus Strombidium,as shown in recent cladistic analyses;(3) morphospecies in Genus Novistrombidium,based on similarity of somatic ciliature,are separated from each other in all topological trees,indicating that this genus could be a paraphyletic group;(4) the molecular data indicate a possibility of paraphyly for the genus Strombidium;and(5) the similarities of the SS rRNA gene of specimens identified as S.sulcatum and S.inclinatum are 99.8%-100%.However,present knowledge on the oligotrichs sensu stricto is still insufficient and further studies based on both molecular and other technologies are required.
文摘This paper detailed describes the design of intelligent Home Furnishing system based on B/S architecture. According to the existing development mode of intelligent Home Furnishing system and the analysis of functional requirements, the paper puts forward the general framework of intelligent Home Furnishing system, and designed the communication scheme of the system, and gives the system each function module realization. This paper mainly completes the design of networking, each function module of embedded intelligent family gateway server in the system building and CGI intelligent interactive program and CGI interactive program. Experiments show that each function module of the system meet to design requirements, the overall system can satisfy the actual demand Home Furnishing user, validated the feasibility of the B/S architecture in intelligent Home Furnishing system.
文摘This paper investigates social dimensions in the Libyan family and their relationship to the common practice of bribery. In Libya, bribery is most noticeable in administrative contexts where other practices such as favouritism, fraud and forgery are also found. The paper aims to make an original contribution to knowledge in a little-researched area by examining social dimensions and cultural practices. The paper is based on the basic assumption that there is a relationship between accepting bribes and social dimensions surrounding the family in Libya and will thus also examine bribery as a social culture, by means of a set of variables such as gifts, promises, assistance and loans. The study took place in Benghazi, Libya, where the number of employees exceeded 200. The study was conducted using an interpretative epistemology and a quantitative method. Data were collected using quantitative research instruments and the Statistical Package for the Social Sciences (SPSS) was used to analyse the data. The findings of the study suggest that there is a relationship between family relationships, social status and the commission of the crime of bribery except for variables of social status and cultural background, in addition to the social relationship's effect on administration.
文摘National development requires adequate electricity supply of which all activities--generation, transmission and distribution leading to it are capital-intensive in terms of funds, natural and human resources. The dwindling power sector government funding coupled with low private sector participation and weak level political will require creative and innovative solutions in addressing the power supply problem in Nigeria. Hence, this paper seeks to examine power sector privatization as a viable option.
文摘Worldwide prevalence of Helicobacter pylori(H.pylori) infection is approximately 50%,with the highest being in developing countries.We compared cure rates and tolerability(SE) of second-line anti-H.pylori levofloxacin/amoxicillin(LA)-based triple regimens vs standard quadruple therapy(QT).An English language literature search was performed up to October 2010.A meta-analysis was performed including randomized clinical trials comparing 7-or 10-d LA with 7-d QT.In total,10 articles and four abstracts were identified.Overall eradication rate in LA was 76.5%(95% CI:64.4%-97.6%).When only 7-d regimens were included,cure rate was 70.6%(95% CI:40.2%-99.1%),whereas for 10-d combinations,cure rate was significantly higher(88.7%;95% CI:56.1%-109.9%;P < 0.05).Main eradication rate for QT was 67.4%(95% CI:49.7%-67.9%).The 7-d LA and QT showed comparable efficacy [odds ratio(OR):1.09;95% CI:0.63-1.87],whereas the 10-d LA regimen was significantly more effective than QT(OR:5.05;95% CI:2.74-9.31;P < 0.001;I 2 = 75%).No differences were reported in QT eradication rates among Asian and European studies,whereas LA regimens were more effective in European populations(78.3% vs 67.7%;P = 0.05).Incidence of SE was lower in LA therapy than QT(OR:0.39;95% CI:0.18-0.85;P = 0.02).A higher rate of side effects was reported in Asian patients who received QT.Our findings support the use of 10-d LA as a simple second-line treatment for H.pylori eradication with an excellent eradication rate and tolerability.The optimal second-line alternative scheme might differ among countries depending on quinolone resistance.
文摘Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it's known that the sector is affected by some risks and uncertainities such as: sector's being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work's being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector's contribution to the country's economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it's seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.
文摘More than 13 million cars in China were privately owned by the end &June up 16% over the end of last year, according to the Ministry of Public Security.
文摘The political upheavals in the Arab world during 2011 challenged the political status quo and have irrevocably paved the way toward transformation in the Middle East and North Africa (MENA), The longstanding structural impediments to equitable growth and social justice afflicting the Arab world came to a head through a combination of persistently poverty, high unemployment, particularly among educated youth, rampant corruption, deficit of democratic governance, and essential freedoms. Yemen is the third country of the Middle Eastern countries which turmoil sparked in. All the uprisings connote of social, political and economic discontent and frustration. The main question and issue of this paper is to answer: What conditions breed change to Yemen? The paper spotlights "relative deprivation" of Ted Robert Gurr as the most relevant theory to illustrate roots of the Yemen uprising. Relative deprivation theory holds that instead of an absolute standard deprivation, a gap between expectations and reality leads men to political violence. Therefore, this study is to utilize relative deprivation theory to explain how socio-economic shortages (such as high unemployment and education, along with poverty) and political inefficiencies of the Yemen's authoritarian regime led to public and collective discontent and upheaval. The intervened variables such as "ethnicity, race, religion, and sexuality" and international parameters have not been considered,
文摘Among the numerous themes on the suppers cited in the Bible, the Last Supper of Christ with His twelve apostles is the most poignant and rewarding for Christianity. Florentine Renaissance depictions of the theme are numerous and varied, traditionally represented as a predella (step) panel and as an altarpiece in dining halls or sacristies of churches and convents. Vasari's Last Supper for the Refectory ofLe Murate (The Walled) in Florence is an unusual depiction of Christ's thanksgiving. This imposing religious structure was painted for a poor Benedictine nunnery's cenacolo (refectory) in Florence. Vasari completed two drawings for the commission in 1546. The drawings and painting reveal how Vasari drew upon the work of his predecessors to create an innovative expression of thanksgiving, betrayal, and departure. This large masterpiece was severely damaged, almost irreparably, by several mishaps and floods in 1583 and 1718 and, more recently, by the major Florentine alluvione (flood) of 1966. In commemoration of the 50th year anniversary of this last catastrophic event, Vasari's Le Mutate Last Supper was carefully and magically restored by a group of masterful technicians, artists, and scientists. Their collaboration and support from the private sector demonstrate the successful bond among art, technology, science, and patronage.
文摘The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers (PwC) confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State's determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability (i.e., mindset and skills) on forensic accountant and auditor competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.
文摘For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government's aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.