Accounting and the plasticity of valuation

This chapter explores exemplary moments of dissonance and innovation in accounting valuation. Examining the cases of value-added accounting, brand accounting, fair value accounting and impairment testing, this chapter traces debates and show that accounting valuation is ‘plastic’ due to both methodological variability and the different domains of worth that get registered within accounting concepts and techniques. Accounting is both a powerful vehicle of economization, valorising economic constructions of actors and things, and a practice which has been significantly destabilized by processes of financialization, namely ideas and practices of financial economics. The plasticity of accounting should not be read as weakness. This chapter confronts the apparent paradox that the power and reach of accounting as a practice of ordering and valorising has never been greater than at the time of crisis when its core practices of measurement and valuation are most contested and plural

Information exchange in chatroom conversations of people with and without traumatic brain injury (TBI)

This study describes how people with and without traumatic brain injury (TBI) exchange information in small chatroom groups. Each of the ten participants with moderate-severe TBI and twelve control participants conversed with two unknown communication partners in a moderated chatroom on two occasions. Rates of information exchange were measured. Statistically significant differences were found in the: (1) frequency of information requests made by TBI participants and (2) frequency of information giving and negotiation/repair by communication partners of TBI participants (both reduced in the TBI group). Further research is required to validate results and explore the impact of alternate chatroom compositions

Distress in relation to attenuated psychotic symptoms in the ultra-high-risk population is not associated with increased risk of psychotic disorder.

AIM: The \u27ultra-high-risk\u27 criteria identify a clinical population at substantially increased risk for progressing to schizophrenia and other psychotic disorders. Although a number of clinical variables predictive of transition to psychotic disorder have been identified within this population, the predictive value of the level of distress associated with attenuated psychotic symptoms has not yet been examined. This was the aim of the present study. METHOD: The level of distress (0-100) associated with attenuated psychotic symptoms was recorded for 70 ultra-high-risk (UHR) patients using the Comprehensive Assessment of At-Risk Mental State (CAARMS). Transition to psychosis was assessed over a 16-month follow-up period. RESULTS: Of the 70 UHR patients, 15 transitioned to psychosis (21.4%). Of the four CAARMS subscales measuring attenuated positive symptoms, Perceptual Abnormalities was rated as the most distressing. There were no differences in CAARMS scales rated as the most distressing between those who transitioned to psychosis and those who did not. There was also no association between higher levels of distress associated with attenuated psychotic symptoms and transition to psychosis. CONCLUSION: Although the findings require replication, they indicate that the degree of distress associated with attenuated psychotic symptoms should not be used as a criterion for enriching UHR samples for risk of frank psychotic disorder

Mitochondrial haplogroups modify the effect of black carbon on age-related cognitive impairment

Background: Traffic-related air pollution has been linked with impaired cognition in older adults, possibly due to effects of oxidative stress on the brain. Mitochondria are the main source of cellular oxidation. Haplogroups in mitochondrial DNA (mtDNA) mark individual differences in oxidative potential and are possible determinants of neurodegeneration. The aim of this study was to investigate whether mtDNA haplogroups determined differential susceptibility to cognitive effects of long-term exposure to black carbon (BC), a marker of traffic-related air pollution. Methods: We investigated 582 older men (72 ± 7 years) in the VA Normative Aging Study cohort with ≤4 visits per participant (1.8 in average) between 1995–2007. Low (≤25) Mini Mental State Examination (MMSE) was used to assess impaired cognition in multiple domains. We fitted repeated-measure logistic regression using validated-LUR BC estimated in the year before their first visit at the participant’s address. Results: Mitochondrial haplotyping identified nine haplogroups phylogenetically categorized in four clusters. BC showed larger effect on MMSE in Cluster 4 carriers, including I, W and X haplogroups, [OR = 2.7; 95% CI (1.3-5.6)], moderate effect in Cluster 1, including J and T haplogroups [OR = 1.6; 95% CI: (0.9-2.9)], and no effect in Cluster 2 (H and V haplogroups) [OR = 1.1; 95% CI: (0.8-1.5)] or Cluster 3 (K and U haplogroups) [OR = 1.0; 95% CI: (0.6-1.6)]. BC effect varied only moderately across the I, X, and W haplogroups or across the J and T haplogroups. Conclusions: The association of BC with impaired cognition was worsened in carriers of phylogenetically-related mtDNA haplogroups in Cluster 4. No BC effects were detected in Cluster 2 and 3 carriers. MtDNA haplotypes may modify individual susceptibility to the particle cognitive effects

A mass-dependent density profile for dark matter haloes including the influence of galaxy formation

We introduce a mass-dependent density profile to describe the distribution of dark matter within galaxies, which takes into account the stellar-to-halo mass dependence of the response of dark matter to baryonic processes. The study is based on the analysis of hydrodynamically simulated galaxies from dwarf to Milky Way mass, drawn from the Making Galaxies In a Cosmological Context project, which have been shown to match a wide range of disc scaling relationships. We find that the best-fitting parameters of a generic double power-law density profile vary in a systematic manner that depends on the stellar-to-halo mass ratio of each galaxy. Thus, the quantity M⋆/Mhalo constrains the inner (γ) and outer (β) slopes of dark matter density, and the sharpness of transition between the slopes (α), reducing the number of free parameters of the model to two. Due to the tight relation between stellar mass and halo mass, either of these quantities is sufficient to describe the dark matter halo profile including the effects of baryons. The concentration of the haloes in the hydrodynamical simulations is consistent with N-body expectations up to Milky Way-mass galaxies, at which mass the haloes become twice as concentrated as compared with pure dark matter runs. This mass-dependent density profile can be directly applied to rotation curve data of observed galaxies and to semi-analytic galaxy formation models as a significant improvement over the commonly used NFW profile

The dependence of dark matter profiles on the stellar-to-halo mass ratio: a prediction for cusps versus cores

We use a suite of 31 simulated galaxies drawn from the MaGICC project to investigate the effects of baryonic feedback on the density profiles of dark matter haloes. The sample covers a wide mass range: 9.4×109 <Mhalo/M� <7.8×1011, hosting galaxies with stellarmasses in the range 5.0×105 <M∗/M� < 8.3×1010, i.e. from dwarf to L∗. The galaxies are simulated with blastwave supernova feedback and, for some of them, an additional source of energy from massive stars is included. Within this feedback scheme we vary several parameters, such as the initial mass function, the density threshold for star formation, and energy from supernovae and massive stars. The main result is a clear dependence of the inner slope of the dark matter density profile, α in ρ ∝ rα, on the stellar-to-halo mass ratio, M∗/Mhalo. This relation is independent of the particular choice of parameters within our stellar feedback scheme, allowing a prediction for cusp versus core formation. When M∗/Mhalo is low, �0.01 per cent, energy from stellar feedback is insufficient to significantly alter the inner dark matter density, and the galaxy retains a cuspy profile. At higher stellar-to-halo mass ratios, feedback drives the expansion of the dark matter and generates cored profiles. The flattest profiles form where M∗/Mhalo ∼ 0.5 per cent. Above this ratio, stars formed in the central regions deepen the gravitational potential enough to oppose the supernova-driven expansion process, resulting in cuspier profiles. Combining the dependence of α on M∗/Mhalo with the empirical abundance matching relation between M∗ and Mhalo provides a prediction for how α varies as a function of stellar mass. Further, using the Tully–Fisher relation allows a prediction for the dependence of the dark matter inner slope on the observed rotation velocity of galaxies. The most cored galaxies are expected to have Vrot ∼ 50 km s−1, with α decreasing for more massive disc galaxies: spirals with Vrot ∼ 150 km s−1 have central slopes α ≤−0.8, approaching again the Navarro–Frenk–White profile. This novel prediction for the dependence of α on disc galaxy mass can be tested using observational data sets and can be applied to theoretical modelling of mass profiles and populations of disc galaxies

Influence of multiple APOE genetic variants on cognitive function in a cohort of older men – results from the Normative Aging Study

Background: APOE is the biomarker with the greatest known influence on cognitive function; however, the effect of complex haplotypes involving polymorphisms rs449647, rs405509, rs440446, rs429358 and rs7412 has never been studied in older populations. Methods: We evaluated APOE polymorphisms using multiplex PCR for genotyping and Mini-Mental State Examination (MMSE) to evaluate cognitive function in 819 individuals from VA Normative Aging Study. Results: Combinatorial analysis of all polymorphisms and individual analysis of polymorphisms rs449647, rs405509, rs440446 and rs7412 did not show any association with cognitive performance. Polymorphism rs429358 was associated with better cognitive performance (odds of MMSE ≤ 25 = 0.63, 95% CI 0.42-0.95; p = 0.03) in the oldest subsample (5th quintile of age) (odds of MMSE ≤ 25 = 0.34; 95% CI 0.13-0.86; p = 0.02). APOE allele ε4 was also associated with better cognitive performance (odds of MMSE ≤ 25 = 0.61, 95% CI 0.40-0.94; p = 0.02), also in the oldest subsample (odds of MMSE ≤ 25 = 0.35, 95% CI 0.14-0.90; p = 0.03). Conclusions: These results suggest a beneficial effect of polymorphism rs429358 in the oldest men. Electronic supplementary material The online version of this article (doi:10.1186/s12888-014-0223-x) contains supplementary material, which is available to authorized users

Effects of antiplatelet therapy on stroke risk by brain imaging features of intracerebral haemorrhage and cerebral small vessel diseases: subgroup analyses of the RESTART randomised, open-label trial

Background Findings from the RESTART trial suggest that starting antiplatelet therapy might reduce the risk of recurrent symptomatic intracerebral haemorrhage compared with avoiding antiplatelet therapy. Brain imaging features of intracerebral haemorrhage and cerebral small vessel diseases (such as cerebral microbleeds) are associated with greater risks of recurrent intracerebral haemorrhage. We did subgroup analyses of the RESTART trial to explore whether these brain imaging features modify the effects of antiplatelet therapy

Influence of Boulder Size on Occupancy and Detection of Hoary Marmots (Poster)

Hoary marmots (Marmota caligata) can be found in boulder fields throughout alpine areas of western Montana, but we know little about their specific habitat requirements. We sought to determine the influence of boulder size on occupancy and detection probability of the hoary marmot during occupancy surveys. We conducted 532 visual occupancy surveys of 147 sites between June and September 2015. We estimated variation in occupancy and detection probability based on four size categories of boulders. We did not detect differences in occupancy of marmots as the size composition of boulders changed. Detection probability was most influenced by medium and large boulders. Probability of detecting a marmot was 38% (95% CI=0.24–0.53) when medium boulders were absent, but decreased to 3% as the proportion of medium boulders increased to 60% (95% CI=0–0.15). Probability of detecting a marmot was 16% when large boulders were absent (95% CI=0.1–0.24) but increased to 92% when just 5% of the site consisted of large boulders (95% CI=0.61–0.99). Accounting for this variation in detection probability with changes in boulder size will be important for designing a long-term monitoring protocol that can produce accurate estimates of occupancy for hoary marmots. A monitoring protocol incorporating key habitat requirements would be valuable for the future management and conservation of a species living in harsh alpine environments where climate change is predicted to occur rapidly

Assessing student engagement in a multi-media teaching tool in Pharmacy

The School of Pharmacy at the University of Waterloo offers an Integrated Patient Focused Care (IPFC) course series to students with the first of nine courses being taught in their second year. IPFC1 includes sections on Pharmacokinetics, Clinical Biochemistry, Immunology, Critical Appraisal and Patient Focused Care. The Pharmacokinetics section is taught using an online and in-class blended approach. A survey of the 2009 cohort demonstrated that this format aided in student learning and that enthusiasm for this section of the course increased over time. A more traditional, lecture-based section of this course, Clinical Biochemistry, was not well received by students; their feedback suggested that they were not able to make clear links between laboratory data and patient assessment. We used student feedback from the 2010 course offering to drive the development of a multi-media online learning module and face-to-face instructor-led tutorial to teach the Clinical Biochemistry section of the course this winter. The design and implementation of the new modules provided us with an opportunity to investigate whether the introduction of multi-media based teaching using virtual field trips, self-assessments and a single face-to-face tutorial increased student understanding of the connections between the results from lab measurements and patient assessment and whether this teaching format enhanced student engagement. We will present how assessment of student learning and engagement was accomplished before and after the introduction of the online components, the results of our analysis of exam grades from both years and our qualitative analysis of students’ feedback from the 2011 class