Early Nineteenth Century Accounting by an Adolescent Merchant

Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accounting, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529-0229. Michael E. Bitter, Ph.D., CPA, is a professor of accounting, in the School of Business Administration, M.E. Rinker, Sr. Institute of Tax and Accountancy, Stetson University, Deland, FL 32723

Accounting Administrator Perceptions of Impediments to Seeking AACSB Accounting Accreditation

As of April, 2012, only 168 U.S. institutions had attained and maintained AACSB accounting accreditation. Our objective was to determine why more U.S. institutions have chosen not to pursue AACSB accounting accreditation by identifying accreditation-related issues that are perceived to reduce an institution’s interest in seeking and/or ability to attain it. Surveys were returned by 103 of the 303 accounting program administrators at U.S. institutions with AACSB business (but not accounting) accreditation. The 86 respondents from units not pursing accounting accreditation neither agreed nor disagreed attainment of accounting accreditation would be valued by their institution’s internal constituencies or would enhance their unit’s reputation. Further, these respondents generally perceive their unit meets AACSB accounting pre-conditions and would have the ability to meet most accounting accreditation standards if they chose to pursue accounting accreditation. The issues of most significance are resource-related – securing the necessary resources to achieve their mission and action items and to meet AACSB standards on faculty sufficiency. Overall, the respondents’ lack of interest in accounting accreditation reportedly has less to do with the inability to meet accreditation standards and more to do with a lack of perceived value in accounting accreditation to warrant commitment of necessary resources

Influence of sex, age, pubertal maturation and body mass index on circulating white blood cell counts in healthy European adolescents—the HELENA study

Percentiles 10th, 25th, 50th, 75th and 90th are presented for circulating white blood cells (WBC), neutrophils, lymphocytes, monocytes, eosinophils and basophils in healthy European adolescents (12.5–17.5 years, n = 405, 48.9 % boys), considering age, sex, puberty and body mass index (BMI). CD3+ (mature T cells), CD4+ (T helper), CD8+ (T cytotoxic), CD16+56+ (natural killer), CD19+ (B cells), CD3+CD45RA+, CD4+CD45RA+, CD8+CD45RA+ (naïve), CD3+CD45RO+, CD4+CD45RO+ and CD8+CD45RO+ (memory) lymphocytes were also analysed by immunophenotyping. Girls presented higher WBC, neutrophil, CD3+CD45RO+ and CD4+CD45RO+ cell counts and CD3+/CD19+ ratio, and lower CD3+CD45RA+ and CD4+CD45RA+ counts than boys. Age was associated with higher neutrophil counts and CD3+/CD19+, and lower CD19+ counts; in boys, with lower CD3+CD45RA+, CD4+CD45RA+ and CD8+CD45RA+ counts as well; in girls, with higher WBC, CD3+CD45RO+ and CD4+CD45RO+ counts. Pubertal maturation in boys was associated with lower WBC and lymphocyte counts; in girls, with higher basophil, CD3+CD45RO+ and CD4+CD45RO+ values. BMI was associated with higher WBC counts; in boys, also with higher lymphocyte counts; in girls, with higher neutrophil, CD4+, CD3+CD45RO+ and CD4+CD45RO+ counts. Conclusion: Our study provides normative values for circulating immune cells in adolescents, highlighting the importance of considering sex, age, pubertal maturation and BMI when establishing reference ranges for WBC in paediatric populations

Do salivary bypass tubes lower the incidence of pharyngocutaneous fistula following total laryngectomy? A retrospective analysis of predictive factors using multivariate analysis

Salivary bypass tubes (SBT) are increasingly used to prevent pharyngocutaneous fistula (PCF) following laryngectomy and pharyngolaryngectomy. There is minimal evidence as to their efficacy and literature is limited. The aim of the study was to determine if SBT prevent PCF. The study was a multicentre retrospective case control series (level of evidence 3b). Patients who underwent laryngectomy or pharyngolaryngectomy for cancer or following cancer treatment between 2011 and 2014 were included in the study. The primary outcome was development of a PCF. Other variables recorded were age, sex, prior radiotherapy or chemoradiotherapy, prior tracheostomy, type of procedure, concurrent neck dissection, use of flap reconstruction, use of prophylactic antibiotics, the suture material used for the anastomosis, tumour T stage, histological margins, day one post-operative haemoglobin and whether a salivary bypass tube was used. Univariate and multivariate analysis were performed. A total of 199 patients were included and 24 received salivary bypass tubes. Fistula rates were 8.3% in the SBT group (2/24) and 24.6% in the control group (43/175). This was not statistically significant on univariate (p value 0.115) or multivariate analysis (p value 0.076). In addition, no other co-variables were found to be significant. No group has proven a benefit of salivary bypass tubes on multivariate analysis. The study was limited by a small case group, variations in tube duration and subjects given a tube may have been identified as high risk of fistula. Further prospective studies are warranted prior to recommendation of salivary bypass tubes following laryngectomy

The neutron and its role in cosmology and particle physics

Experiments with cold and ultracold neutrons have reached a level of precision such that problems far beyond the scale of the present Standard Model of particle physics become accessible to experimental investigation. Due to the close links between particle physics and cosmology, these studies also permit a deep look into the very first instances of our universe. First addressed in this article, both in theory and experiment, is the problem of baryogenesis ... The question how baryogenesis could have happened is open to experimental tests, and it turns out that this problem can be curbed by the very stringent limits on an electric dipole moment of the neutron, a quantity that also has deep implications for particle physics. Then we discuss the recent spectacular observation of neutron quantization in the earth's gravitational field and of resonance transitions between such gravitational energy states. These measurements, together with new evaluations of neutron scattering data, set new constraints on deviations from Newton's gravitational law at the picometer scale. Such deviations are predicted in modern theories with extra-dimensions that propose unification of the Planck scale with the scale of the Standard Model ... Another main topic is the weak-interaction parameters in various fields of physics and astrophysics that must all be derived from measured neutron decay data. Up to now, about 10 different neutron decay observables have been measured, much more than needed in the electroweak Standard Model. This allows various precise tests for new physics beyond the Standard Model, competing with or surpassing similar tests at high-energy. The review ends with a discussion of neutron and nuclear data required in the synthesis of the elements during the "first three minutes" and later on in stellar nucleosynthesis.Comment: 91 pages, 30 figures, accepted by Reviews of Modern Physic

Flow cytometric immunobead assay for fast and easy detection of PML-RARA fusion proteins for the diagnosis of acute promyelocytic leukemia

The PML-RARA fusion protein is found in approximately 97% of patients with acute promyelocytic leukemia (APL). APL can be associated with life-threatening bleeding complications when undiagnosed and not treated expeditiously. The PML-RARA fusion protein arrests maturation of myeloid cells at the promyelocytic stage, leading to the accumulation of neoplastic promyelocytes. Complete remission can be obtained by treatment with all-trans-retinoic acid (ATRA) in combination with chemotherapy. Diagnosis of APL is based on the detection of t(15;17) by karyotyping, fluorescence in situ hybridization or PCR. These techniques are laborious and demand specialized laboratories. We developed a fast (performed within 4-5 h) and sensitive (detection of at least 10% malignant cells in normal background) flow cytometric immunobead assay for the detection of PML-RARA fusion proteins in cell lysates using a bead-bound anti-RARA capture antibody and a phycoerythrin-conjugated anti-PML detection antibody. Testing of 163 newly diagnosed patients (including 46 APL cases) with the PML-RARA immunobead assay showed full concordance with the PML-RARA PCR results. As the applied antibodies recognize outer domains of the fusion protein, the assay appeared to work independently of the PML gene break point region. Importantly, the assay can be used in parallel with routine immunophenotyping for fast and easy diagnosis of APL

Graded supplementation of chestnut tannins to dairy cows fed protein-rich spring pasture: effects on indicators of protein utilization

An on-farm experiment was conducted in order to evaluate effects of graded supplementation with chestnut tannin extract to cows in situations of excessive dietary protein supply on a low-input organic dairy farm. Respectively 10 Swiss Fleckvieh cows received twice per day 1 kg of experimental pellets containing either 0, 50 or 100 g/kg of chestnut extract (targeted at approximately 0, 5 and 10 g extract/kg of total dietary dry matter). Experimental feeding lasted for 21 days. Measurements and collection of milk, faeces and urine spot samples were performed in weeks 0 (baseline), 1 and 3. All cows were kept in one herd on pasture; fresh grass and grass hay were provided in the barn during night. Milk yield was recorded and cows wore sensor halters for recording chewing activity. In urine, total nitrogen and purine derivatives were measured; faeces were analyzed for protein, fibre and particle fractions; in milk, solid concentrations were determined. The data was analyzed with a general linear model. Cows did not show differences in general eating and rumination behaviour, but needed time to accept the tannin-containing pellets. Milk yield and composition were not affected by treatment, except for lactose content. No relevant differences between treatments were found for urinary and faecal parameters. In conclusion, although technically easy to supplement, pellets containing chestnut tannin extract were not readily accepted by the cows and effects on protein digestion and metabolism were not found. Successful on-farm application of chestnut extract in order to improve nitrogen efficiency therefore seems questionable.ISSN:1230-138

A specific secretion system mediates PPE41 transport in pathogenic mycobacteria

Mycobacterial genomes contain two unique gene families, the so-called PE and PPE gene families, which are highly expanded in the pathogenic members of this genus. Here we report that one of the PPE proteins, i.e. PPE41, is secreted by pathogenic mycobacteria, both in culture and in infected macrophages. As PPE41 lacks a signal sequence a dedicated secretion system must be involved. A single gene was identified in Mycobacterium marinum that showed strongly reduced PPE41 secretion. This gene was located in a gene cluster whose predicted proteins encode components of an ESAT-6-like secretion system. This cluster, designated ESX-5, is conserved in various pathogenic mycobacteria, but not in the saprophytic species Mycobacterium smegmatis. Therefore, different regions of this cluster were introduced in M. smegmatis. Only introduction of the complete ESX-5 locus resulted in efficient secretion of heterologously expressed PPE41. This PPE secretion system is also involved in the virulence of pathogenic mycobacteria, as the ESX-5 mutant of M. marinum was affected in spreading to uninfected macrophage

Correction of copy number induced false positives in CRISPR screens

<div><p>Cell autonomous cancer dependencies are now routinely identified using CRISPR loss-of-function viability screens. However, a bias exists that makes it difficult to assess the true essentiality of genes located in amplicons, since the entire amplified region can exhibit lethal scores. These false-positive hits can either be discarded from further analysis, which in cancer models can represent a significant number of hits, or methods can be developed to rescue the true-positives within amplified regions. We propose two methods to rescue true positive hits in amplified regions by correcting for this copy number artefact. The Local Drop Out (LDO) method uses the relative lethality scores within genomic regions to assess true essentiality and does not require additional orthogonal data (e.g. copy number value). LDO is meant to be used in screens covering a dense region of the genome (e.g. a whole chromosome or the whole genome). The General Additive Model (GAM) method models the screening data as a function of the known copy number values and removes the systematic effect from the measured lethality. GAM does not require the same density as LDO, but does require prior knowledge of the copy number values. Both methods have been developed with single sample experiments in mind so that the correction can be applied even in smaller screens. Here we demonstrate the efficacy of both methods at removing the copy number effect and rescuing hits from some of the amplified regions. We estimate a 70–80% decrease of false positive hits with either method in regions of high copy number compared to no correction.</p></div

Cryotribology: Development of cryotribological theories and application to cryogenic devices

High-performance superconducting solenoids are susceptible to premature quenches, or superconducting to normal state transitions, due to abrupt conductor movements within the winding. Abrupt motions involving 5{approximately}10{mu}m conductor displacements dissipate sufficient energy to trigger a quench. Sliding and mechanical behaviors of materials at cryogenic temperatures have been experimentally examined. After accounting for changes in the sliding materials' low-temperature strength properties, we have found that the adhesion theory of friction and wear remains applicable at cryogenic temperatures. The adhesion friction theory suggests two methods for controlling unsteady sliding motions. The first involves the selection of sliding materials whose friction coefficients increase with increasing sliding speed. A number of material pairs have been examined for positive friction-velocity characteristics. This materials-based approach to frictional stabilization does not seem a viable option at 4.2 K. The second altemative is to preprogram the force conditions within high-risk regions of the winding to regulate the occurrence of unsteady sliding motions. Structural models are proposed to account for unsteady conductor motions on a variety of dimensional scales. The models are used to design a small superconducting solenoid. Performance of this solenoid suggests that force-based motion control is a potentially viable design approach for achieving successful dry-wound magnets