Tax Abatement Disclosures: An Exploratory Study of Professional\u27s Perceptions and Early Disclosures of GASB Statement No. 77

The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals

Archeological Impact Evaluations and Surveys in the Texas Department of Transportation\u27s Bryan, Corpus Christi, San Antonio, and Yoakum Districts, 2000-2001

This document constitutes the final report of work done by Prewitt and Associates, Inc. (PAI), under a contract from the Texas Department of Transportation (TxDOT) to provide archeological services in four TxDOT districts—Bryan, Corpus Christi, San Antonio, and Yoakum— in east-central and south-central Texas. Under this contract, PAI completed Impact Evaluations and Surveys to assist TxDOT in meeting the requirements of their Memorandum of Understanding with the Texas Historical Commission and a Programmatic Agreement between the Advisory Council on Historic Preservation, the Federal Highway Administration, the Texas Historical Commission, and TxDOT. The contract began on 8 February 2000 and concluded on 8 February 2002. During these two years, 46 work orders were completed. The 46 work orders consisted of 71 Impact Evaluations, 20 Surveys, 5 Surveys with Geoarcheological Evaluations, and 1 work order to produce this report. Combined, these work orders entailed efforts at 58 bridge replacements, 16 projects involving primarily road widening or realignment, and 1 project consisting of creation of a wetland mitigation area. During completion of these work orders, five newly discovered or previously recorded archeological sites were investigated. Fifteen of the Impact Evaluations led to a recommendation that an archeological survey be completed before construction. The remaining 56 Impact Evaluations resulted in a recommendation that no survey be required based on the extent of disturbance and the limited potential for sites with good integrity. Three of the Surveys investigated sites that were recommended for testing to assess eligibility for listing in the National Register of Historic Places and designation as State Archeological Landmarks. The other 22 Surveys either did not find any archeological sites or investigated sites that could be assessed as ineligible for National Register listing and State Archeological Landmark designation using the survey data

River export of nutrients and organic matter from the North Slope of Alaska to the Beaufort Sea

Author Posting. © American Geophysical Union, 2014. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Water Resources Research 50 (2014): 1823–1839, doi:10.1002/2013WR014722.While river-borne materials are recognized as important resources supporting coastal ecosystems around the world, estimates of river export from the North Slope of Alaska have been limited by a scarcity of water chemistry and river discharge data. This paper quantifies water, nutrient, and organic matter export from the three largest rivers (Sagavanirktok, Kuparuk, and Colville) that drain Alaska's North Slope and discusses the potential importance of river inputs for biological production in coastal waters of the Alaskan Beaufort Sea. Together these rivers export ∼297,000 metric tons of organic carbon and ∼18,000 metric tons of organic nitrogen each year. Annual fluxes of nitrate-N, ammonium-N, and soluble reactive phosphorus are approximately 1750, 200, and 140 metric tons per year, respectively. Constituent export from Alaska's North Slope is dominated by the Colville River. This is in part due to its larger size, but also because constituent yields are greater in the Colville watershed. River-supplied nitrogen may be more important to productivity along the Alaskan Beaufort Sea coast than previously thought. However, given the dominance of organic nitrogen export, the potential role of river-supplied nitrogen in support of primary production depends strongly on remineralization mechanisms. Although rivers draining the North Slope of Alaska make only a small contribution to overall river export from the pan-arctic watershed, comparisons with major arctic rivers reveal unique regional characteristics as well as remarkable similarities among different regions and scales. Such information is crucial for development of robust river export models that represent the arctic system as a whole.Funding for this project was provided by a grant from the National Science Foundation Office of Polar Programs (NSF-OPP-0436118) as part of the Arctic System Science (ARCSS) Study of the Northern Alaska Coastal System (SNACS) effort.2014-08-2

Prospectus, October 2, 2002

https://spark.parkland.edu/prospectus_2002/1024/thumbnail.jp

Computer Game Play Reduces Intrusive Memories of Experimental Trauma via Reconsolidation-Update Mechanisms.

Memory of a traumatic event becomes consolidated within hours. Intrusive memories can then flash back repeatedly into the mind's eye and cause distress. We investigated whether reconsolidation-the process during which memories become malleable when recalled-can be blocked using a cognitive task and whether such an approach can reduce these unbidden intrusions. We predicted that reconsolidation of a reactivated visual memory of experimental trauma could be disrupted by engaging in a visuospatial task that would compete for visual working memory resources. We showed that intrusive memories were virtually abolished by playing the computer game Tetris following a memory-reactivation task 24 hr after initial exposure to experimental trauma. Furthermore, both memory reactivation and playing Tetris were required to reduce subsequent intrusions (Experiment 2), consistent with reconsolidation-update mechanisms. A simple, noninvasive cognitive-task procedure administered after emotional memory has already consolidated (i.e., > 24 hours after exposure to experimental trauma) may prevent the recurrence of intrusive memories of those emotional events

Supportive Care in Older Adults with Cancer: Across the Continuum

Supportive care is an essential component of anti-cancer treatment regardless of age or treatment intent. As the number of older adults with cancer increases, and supportive care strategies enable more patients to undergo treatment, greater numbers of older patients will become cancer survivors. These patients may have lingering adverse effects from treatment and will need continued supportive care interventions. Older adults with cancer benefit from geriatric assessment (GA)-guided supportive care interventions. This can occur at any stage across the cancer treatment continuum. As a GA commonly uncovers issues potentially unrelated to anti-cancer treatment, it could be argued that the assessment is essentially a supportive care strategy. Key aspects of a GA include identification of comorbidities, assessing for polypharmacy, screening for cognitive impairment and delirium, assessing functional status, and screening for psychosocial issues. Treatment-related issues of particular importance in older adults include recognition of increased bone marrow toxicity, management of nausea and vomiting, identification of anemia, and prevention of neurotoxicity. The role of physical therapy and cancer rehabilitation as a supportive care strategy in older adults is important regardless of treatment stage or intent

Driving with Parkinson\u27s Disease: Exploring Lived Experience

A growing body of literature has explored the impact of Parkinson\u27s disease (PD) on fitness to drive. As such, evidence now supports the use of specific clinical tests for screening purposes, the predictive validity of risk impressions, and the critical driving errors that predict on-road pass/fail outcomes in this population. However, little is known about the lived experiences of persons with PD as they navigate driving-related concerns such as driving impairments, cessation, potential threats to independence, and community mobility. This qualitative secondary data analysis aimed to explore the driving-related lived experiences of persons with PD. We utilized summative content analysis to identify themes related to driving from transcribed interviews with nineteen community-dwelling individuals with PD who participated in the primary study. Five themes emerged within the analysis: (1) the meaning and significance of driving; (2) driving cessation; (3) modified driving behaviors; (4) factors affecting driving; and (5) accessibility. Participants identified driving as an activity that holds significant importance-both directly (i.e., as a primary activity) and as a means for enabling other activities. This study lays the foundation for the development of client-centred and evidence-informed driving interventions for individuals with PD, as well as the development of driving retirement programs

Variance decomposition of protein profiles from antibody arrays using a longitudinal twin model

<p>Abstract</p> <p>Background</p> <p>The advent of affinity-based proteomics technologies for global protein profiling provides the prospect of finding new molecular biomarkers for common, multifactorial disorders. The molecular phenotypes obtained from studies on such platforms are driven by multiple sources, including genetic, environmental, and experimental components. In characterizing the contribution of different sources of variation to the measured phenotypes, the aim is to facilitate the design and interpretation of future biomedical studies employing exploratory and multiplexed technologies. Thus, biometrical genetic modelling of twin or other family data can be used to decompose the variation underlying a phenotype into biological and experimental components.</p> <p>Results</p> <p>Using antibody suspension bead arrays and antibodies from the Human Protein Atlas, we study unfractionated serum from a longitudinal study on 154 twins. In this study, we provide a detailed description of how the variation in a molecular phenotype in terms of protein profile can be decomposed into familial i.e. genetic and common environmental; individual environmental, short-term biological and experimental components. The results show that across 69 antibodies analyzed in the study, the median proportion of the total variation explained by familial sources is 12% (IQR 1-22%), and the median proportion of the total variation attributable to experimental sources is 63% (IQR 53-72%).</p> <p>Conclusion</p> <p>The variability analysis of antibody arrays highlights the importance to consider variability components and their relative contributions when designing and evaluating studies for biomarker discoveries with exploratory, high-throughput and multiplexed methods.</p

Pathogenesis of the cutaneous phenotype in inherited disorders of cholesterol metabolism: Therapeutic implications for topical treatment of these disorders

Molecular geneticists tend to conceptualize disease pathogenesis from the mutated gene outward, an approach that does not take into account the impact of barrier requirements in determining disease phenotype. An ‘outside-to-inside’ perspective has provided quite different explanations for the ichthyoses, including several of the disorders of distal cholesterol metabolism. Elucidation of responsible pathogenic mechanisms also is pointing to appropriate, pathogenesis (pathway)-based therapeutic strategies. In the case of the lipid metabolic disorders, it takes full advantage of new molecular, genetic and cellular pathogenesis information to correct or bypass the metabolic abnormality. This approach fully exploits the unique accessibility of the skin to a topical approach. Moreover, since it will utilize topical lipids and lipid-soluble, and often generic, lipid-soluble drugs, these treatments should be readily transported across the stratum corneum. If successful, this approach could initiate an entirely new departure for the therapy of the ichthyoses. Finally, because these agents are relatively safe and inexpensive, this form of treatment has the potential to be widely-deployed, even in the developing world