Bricks and Brick Making at the Harriet Tubman Home: Archaeology, History and Neutron Activation Analysis

This archaeological study examines a brick kiln and use of brick at Harriet Tubman’s farmsteads in Auburn and Fleming, New York. The study begins by presenting evidence of a brick kiln on the Harriet Tubman Home for the Aged (HTH) property and proceeds to a refined analysis of brick and clay element composition using Neutron Activation Analysis (NAA) to define source from structures and features across the property. The study uses findings relating to brick use to examine and the social and economic roles of brick making on Tubman’s properties and in the local community. The brick kiln on the HTH property was identified through a combination of surface survey, remote sensing, shovel testing, and excavation. This study analyzes each of these data sets using an interpretive contextual approach to present descriptive, graphic and statistical information on the Tubman brick kiln site. It then goes on to take a closer look at the composition of brick and clay samples from the brick kiln site (Locus 6) in relation to brick use across the Tubman property. One question that arose during the course of analysis is: Are the brick used in the construction of Tubman’s residence and barn (Locus 1), and buildings on the adjacent Harriet Tubman Home for the Aged property, including a dormitory/infirmary called John Brown Hall (Locus 3), and brick foundation next to a wood frame house (Locus 2) made of locally produced brick? This question is addressed using neutron activation analysis. Archaeological reconnaissance facilitated the identification and excavation of a brick kiln previously undocumented on this National Landmark property. This study reports on the brick kiln structure and uses a combination spatial, material, and historical analyses to generate maps and distribution maps as well as descriptive reconstructions of the kiln and its operations. The element composition of 51 brick and clay samples were examined using NAA. These samples were run at the MURR Archaeometric Laboratory with funding from a Crown Scholar’s grant and a research grant subsidy from NSF Grant (#0802757). Samples from the brick kiln and from structures and features on Tubman’s properties were selected in order to yield data from each locus and feature on the Tubman properties and from adjacent properties associated with brick making. The samples also included materials from known off site sources. The NAA analysis indicates that nearly all of the clay samples project an element and chemical composition that is consistent with a local production source. However, no significant statistical differentiation can be made between the brick from the Tubman site brick kiln and the nearby Saunders brick kiln (200 meters to the south). Brick used in construction of structures on the Tubman properties all fall within what has been defined as an “Auburn” brick and clay cluster. Three exotic brick were defined and verified as having element composition that is not consistent with the local clay and brick. However, two brick from Syracuse show similar composition to the Auburn cluster and may well have been made from clay deriving from the same glacial deposits and drainage area. Finally, clay marbles from the site were probably not made locally, but rather probably originally soda bottle stoppers broken out of bottles from a range of exotic manufacture sources. Finally, the study examines the findings in relation to the broader Tubman archaeological and historical study. It concludes with a discussion of the role of the brick kiln in the broader social and economic networks reflected by the HTH properties and the life of Harriet Tubman in Central New York

Market Reaction to the Adoption of IFRS in Europe

This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred controversy reaching the highest levels of government. We find a more positive reaction for firms with lower quality pre-adoption information, which is more pronounced in banks, and with higher pre-adoption information asymmetry, consistent with investors expecting net information quality benefits from IFRS adoption. We also find that the reaction is less positive for firms domiciled in code law countries, consistent with investors' concerns over enforcement of IFRS in those countries. Finally, we find a positive reaction to IFRS adoption events for firms with high quality pre-adoption information, consistent with investors expecting net convergence benefits from IFRS adoption. Overall, the findings suggest that investors in European firms perceived net benefits associated with IFRS adoption.IFRS, IAS 39, Convergence, Europe, Event Study

The Scottish invasion of pink salmon in 2017

No abstract available

Chief Executive Officer Equity Incentives and Accounting Irregularities

This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed and the existence of a link between CEO equity incentives and accounting irregularities remains an open question. Because inferences from prior studies may be confounded by assumptions inherent in research design choices, we use propensity-score matching and assess hidden (omitted variable) bias within a broader sample. In contrast to most prior research, we do not find evidence of a positive association between CEO equity incentives and accounting irregularities after matching CEOs on the observable characteristics of their contracting environments. Instead, we find some evidence that accounting irregularities occur less frequently at firms where CEOs have relatively higher levels of equity incentives

Corporate Governance, Incentives, and Tax Avoidance

We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or less corporate tax avoidance than shareholders would otherwise prefer. Consistent with the mixed results reported in prior studies, we find no relation between various corporate governance mechanisms and tax avoidance at the conditional mean and median of the tax avoidance distribution. However, using quantile regression, we find a positive relation between board independence and financial sophistication for low levels of tax avoidance, but a negative relation for high levels of tax avoidance. These results indicate that these governance attributes have a stronger relation with more extreme levels of tax avoidance, which are more likely to be symptomatic of over- and under-investment by managers

MicroRNA Molecular Profiling from Matched Tumor and Bio-Fluids in Bladder Cancer

MicroRNAs have been identified as potential cancer biomarkers due to their presence and stability in many body fluids including urine and plasma, but the relationship of the pattern of expression of these messengers across various biological media has not been addressed and could provide important information in order to translate these biomarkers for epidemiologic or clinical use. We analyzed microRNA of matched FFPE-tumor tissue, plasma, urine exosomes (n = 16) and WBCs (n = 11) from patients with bladder cancer, using Nanostring miRNA assays and droplet digital PCR for validation. Pearson correlations were used to compare expression between media

Development of a telehealth monitoring service after colorectal surgery: a feasibility study

AIM: To evaluate the feasibility of a text-messaging system to remotely monitor and support patients after discharge following elective colorectal surgery, within an enhanced recovery protocol. METHODS: Florence (FLO) is a National Health Service telehealth solution utilised for monitoring chronic health conditions, such as hypertension, using text-messaging. New algorithms were designed to monitor the well-being, basic physiological observations and any patient-reported symptoms, and provide support messages to patients undergoing colorectal surgery within an enhanced recovery after surgery protocol for 30 d after discharge. All interactions with FLO and physiological readings were recorded and patients were invited to provide feedback. RESULTS: Over a four-week period, 16 out of 17 patients used the FLO telehealth service at home. These patients did not receive telephone follow-up at three days, as per our standard protocol, unless they reported being unwell or did not make use of the technology. Three patients were readmitted within 30 d, and two of these were identified as being unwell by FLO prior to readmission. No adverse events attributable to the use of the technology were encountered. CONCLUSION:The utilisation of telehealth in the early follow-up of patients who have undergone major colorectal surgery after discharge is feasible. The use of this technology may assist in the early recognition and management of complications after discharge

Developing lithium chemistry of 1,2-dihydropyridines : from kinetic intermediates to isolable characterized compounds

Generally considered kinetic intermediates in addition reactions of alkyllithiums to pyridine, 1-lithio-2-alkyl-1,2-dihydropyridines have been rarely isolated or characterized. This study develops their "isolated" chemistry. By a unique stoichiometric (that is 1:1, alkyllithium:pyridine ratios) synthetic approach using tridentate donors we show it is possible to stabilize and hence crystallize monomeric complexes where alkyl is tert-butyl. Theoretical calculations probing the donor-free parent tert-butyl species reveal 12 energetically similar stereoisomers in two distinct cyclotrimeric (LiN)3 conformations. NMR studies (including DOSY spectra) and thermal volatility analysis compare new sec-butyl and iso-butyl isomers showing the former is a hexane soluble efficient hydrolithiation agent converting benzophenone to lithium diphenylmethoxide. Emphasizing the criticalness of stoichiometry, reaction of nBuLi/Me6TREN with two equivalents of pyridine results in non-alkylated 1-lithio-1,4-dihydropyridine·Me6TREN and 2-n-butylpyridine, implying mechanistically the kinetic 1,2-n-butyl intermediate hydrolithiates the second pyridine