... of inlet water and hydroxides iron on the surface of zeolite With regards to the removal rate ofthe pollutants in Table 2, the differences among the MSL systems were small considering with the ... affected mainly by daily life cycle T-N concentration of treated water, however, fluctuated rather than that of BOD, except that of MSL and which were loaded river water at the minimum rate of m3 m-2 ... spite of such fluctuation of BOD in river water, the BOD concentration of treated water was very small in all the MSL systems Fluctuation of T-N in river water also showed similar trend to BOD, therefore...
... effect of siRNA on Erk signaling because TPA-induced Erk activation was not affected bythe same siRNA (Fig 3B, right) To further test whether the inhibition of Erk activation was caused bythe ... suppressed the disruption of cell–cell adhesion, the scattered phenotype ofthe cells and the redistribution of E-cadherin into the cytoplasm (Fig 5C) C a b c d e f g h i j k l B Fig Involvement of Src ... was necessary for the initiation ofthe signaling pathway, cell scattering and the redistribution of E-cadherin into the cytoplasm However, the mechanism of Src activation by Decma treatment...
... at another site, so that the phosphorylation kinetics of one residue can depend on the phosphorylation state of other residues in the protein [8] It is not clear how these factors modulate the ... the shape ofthe response curve is strongly affected bythe two groups of parameters that determine the protein–protein interactions: the concentrations ofthe enzymes relative to the target protein, ... that the degrees of cooperativity in the binding of kinase and phosphatase to the target are the same The dark areas denote regions of high stimulus sensitivity (high Hill coefficients) The stimulus–response...
... shows the X-ray diffraction pattern of as-synthesized powder prepared using the hydrothermal method As observed, the positions ofthe characteristic peaks ofthe product are consistent with the ... are the main factors in determining the morphologies and structures ofthe ␣-Fe2 O3 nanocrystals prepared under hydrothermal conditions Nevertheless, developing the hydrothermal method for thepreparation ... values for the hexagonal ␣-Fe2 O3 phase (JCPDS number 33-0664), suggesting that there are no other compounds present in the final product The sharp peaks confirm the high crystallinity ofthe product...
... determine the affinity ofthe latent state (E ¼ in the above scheme) ofthe ATPase for IF1:Kd is % lM This value is much higher than the Kd for the IF1–ATPase interaction in the absence of D~Hþ ... again undergoes inhibition by IF1 Due to the presence ofthe uncoupler, this second inhibition cannot be reversed anymore In the case of GTP hydrolysis, the dependency ofthe uncoupler-induced ATPase ... states of ATPase (or GTPase): where E is the only active form of ATPase During ATP hydrolysis, IF1 can bind to the ATPase both in the absence and in the presence of D~Hþ Only in the presence l of...
... concentrations ofthe substrate l-serine in the absence of additional ATP (Fig 3C) We were able to determine that binding of this fragment of GRIP to SR changed both the Km and the Vmax ofthe reaction The ... GAP2 together with PDZ7 Interestingly, in the absence of additional ATP, the activation induced bythe presence ofthe PDZ4PDZ5-PDZ6-GAP2-PDZ7-end of GRIP reached the highest value The conformational ... activated by AMP, in a process that results in the decrease ofthe Km for threonine from 70 mm in the absence to mm in the presence of this cofactor [20] At the same time, binding of AMP to E...
... of other RTs such as that of HIV [12] In the present study we have extended the investigation of BLV RT by an in vitro analysis ofthe processivity and the fidelity of DNA synthesis (namely, the ... and the variations were usually < 15% The relative frequency Fext values are the ratio ofthe rate constants (Vmax/Km) for the mispair divided bythe ratio ofthe corresponding constants for the ... with either lM ofthe correct dNTP (dTTP) or mM of each ofthe incorrect dNTPs Fig shows the gel analysis ofthe elongation products with the correct or incorrect dNTPs It is apparent that the general...
... cells as defined bythe presence or absence of CD27 expression We studied the effect of CP-870,893 on B cell activation and B cell stimulation of T cells, and we analyzed the effects of co-stimulating ... naïve B cells can be activated bythe drug CP-870,893, and this CP870,893 effect can be increased bythe addition of CpG ODN 2006 Naïve B cells, as defined by lack of CD27 expression, appear relatively ... declare that they have no other competing interests Authors' contributions The studies were designed by ELC, JR, and RHV and were performed by ELC ELC and RHV wrote the paper together with RM...
... used, did the audit team assess the professional This is trial version www.adultpdf.com Appendix C Page of 31 APPENDIX C: CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BYTHE OFFICE OF INSPECTOR ... objective ofthe audit is the expression of an opinion on the financial statements • Management is responsible for the entity’s financial statements and the selection and application ofthe accounting ... occurred, they should determine the effect on the financial statements as well as the implications for other aspects ofthe audit.) (GAS, 4.11) 2.3.4 If during the audit, auditors became aware of abuse...
... (AU 317.17) • The implications ofthe detected illegal act in relation to other aspects ofthe audit, including the reliability ofthe client’s representations (AU 317.16) 2.3.12 Did the auditor ... representative ofthe population? (AU 350.24) • Whether the misstatements in the sample were projected to the population from which the sample was selected? (AU 350.26) • Whether, in evaluating the sample, ... subsequent to the date ofthe audit report? Consider the following: • Did the auditor consider appropriate procedures regarding events subsequent to the balance sheet date, through the date ofthe auditor’s...
... necessary at the time ofthe audit ofthe financial statements in the circumstances then existing were omitted from the audit, did the auditor consider the guidance in professional standards in ... subsequent to the date ofthe audit report? (AU 390, This is trial version www.adultpdf.com Appendix C Page 28 of 31 APPENDIX C: CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BYTHE OFFICE OF INSPECTOR ... whether the results of tests disclosed instances of noncompliance or other matters that are required to be reported under GAGAS and, if they are, describes the matters (including the views of...
... www.adultpdf.com Conclusion The adequacy ofthe OIG’s policies and procedures are evaluated in Appendix A If reviewer concludes that the financial audit met professional standards, but… inadequate ... Noncompliance with or inadequacies would ordinarily be reported as findings in the Letter of Comment and not impact the peer review rating This is trial version www.adultpdf.com Questions This ... Events Views Responsible Officials Report Distribution This is trial version www.adultpdf.com Policies and Procedures Did OIG follow: checklists independent referencer other quality controls...
... Financial Auditing The primary source of authoritative literature for performance of government audits is Government Auditing Standards, which is issued bythe GAO Because ofthe color ofthe cover, ... Auditing 12/e, Arens/Beasley/Elder 26 - Relationship of Internal and External Auditors Differences: The internal auditor is responsible to management The external auditor is responsible to financial ... It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes...
... Circular A-133 The threshold for requiring a single audit is $500,000 The office of Management and Budget issued a revised Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, ... Arens/Beasley/Elder 26 - 14 Audit Requirements The auditor should determine whether the client had complied with the laws, regulations, and the provisions of contracts or grant agreements that may ... on whether the financial statements are in accordance with GAAP An opinion as to whether the schedule of federal awards is presented fairly in all material respects in relation to the financial...
... Were all plant layouts approved by home office engineering at the time of original design? Has home office engineering done a reevaluation study of plant layout in the past five years? This is ... materials are not available when needed An assembly line was shut down for lack of materials A duplication of effort by employees exists Production and accounting keep identical records This is ... Efficiency Types of Inefficiency Example Work is done that serves no purpose Vendors’ invoices and receiving reports are filed without being used There are too many employees Office work could...
... layout facilitate the movement of finished goods to distribution centers? Does the plant layout effectively use existing equipment? Is the safety of employees endangered bythe plant layout? ... operational and financial auditing reports: In operational audits, the report is usually sent only to management Tailoring of each report is required in operational audits This is trial version ... Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - 37 Examples of Operational Audit Findings Outside janitorial firm saves $160,000 Use the right tool Computer programs save manual labor This...
... previous hypothesis of distinct effects for each ofthe treatments and further suggest the presence of an additional nutrient factor regulating the formation of H2S Confirmation ofthe microarray ... observations at the sampling point where the addition of rehydration nutrients induced the formation of H2S while the addition of DAP delayed it Page of 11 (Figure 1c) Nonetheless, these results ... treatments affected the same groups of genes, therefore the variation explained bythe PC analysis was due to differential effects upon the same metabolic pathways (Figure 2b) Addition ofthe rehydration...
... Bonds supported bythe full faith and credit ofthe governmental unit, by specific taxes statements Issues bythe GASB (q.v.), FASB technical bulletins Issues bythe staffs ofthe (q.v.), and ... in the general ledger subsidiary ledger Group of subsidiary accounts (q.v.) the sum ofthe balances of which is equal to the balance ofthe related control accounts This text illustrates the ... District; the incremental taxes from those improvements are dedicated to the repayment ofthe debt tax rate Amount of tax stated in terms of a unit ofthe tax base; for example, $2.50 per $100 of net...
... reporting period to the disposal date Gain or loss on the disposal ofthe component Reporting for Components Held For Sale Operating income or loss ofthe component from the beginning ofthe reporting ... beginning ofthe reporting period to the end ofthe reporting period An “impairment loss” if the carrying value ofthe assets ofthe component is more than the fair value minus cost to sell 4-25 ... operations ofthe component after the disposal transaction 4-24 Discontinued Operations Reporting for Components Sold Operating income or loss ofthe component from the beginning ofthe reporting...