Tax Professional Internships And Subsequent Professional Performance

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm?  Previous research on accounting internships primarily focuses on auditing personnel.  There is evidence in the literature that indicates audit and tax professionals have different work cultures.  This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover.  The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships.  The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals

Identifying patients' support needs following critical illness:A scoping review of the qualitative literature

BACKGROUND: Intensive care survivors suffer chronic and potentially life-changing physical, psychosocial and cognitive sequelae, and supporting recovery is an international priority. As survivors' transition from the intensive care unit to home, their support needs develop and change. METHODS: In this scoping review, we categorised patients' support needs using House's Social Support Needs framework (informational, emotional, instrumental, appraisal) and mapped these against the Timing it Right framework reflecting the patient's transition from intensive care (event/diagnosis) to ward (stabilisation/preparation) and discharge home (implementation/adaptation). We searched electronic databases from 2000 to 2017 for qualitative research studies reporting adult critical care survivors' experiences of care. Two reviewers independently screened, extracted and coded data. Data were analysed using a thematic framework approach. RESULTS: From 3035 references, we included 32 studies involving 702 patients. Studies were conducted in UK and Europe (n = 17, 53%), Canada and the USA (n = 6, 19%), Australasia (n = 6, 19%), Hong Kong (n = 1, 3%), Jordan (n = 1, 3%) and multi-country (n = 1, 3%). Across the recovery trajectory, informational, emotional, instrumental, appraisal and spiritual support needs were evident, and the nature and intensity of need differed when mapped against the Timing it Right framework. Informational needs changed from needing basic facts about admission, to detail about progress and treatments and coping with long-term sequelae. The nature of emotional needs changed from needing to cope with confusion, anxiety and comfort, to a need for security and family presence, coping with flashbacks, and needing counselling and community support. Early instrumental needs ranged from managing sleep, fatigue, pain and needing nursing care and transitioned to needing physical and cognitive ability support, strength training and personal hygiene; and at home, regaining independence, strength and return to work. Appraisal needs related to obtaining feedback on progress, and after discharge, needing reassurance from others who had been through the ICU experience. CONCLUSIONS: This review is the first to identify the change in social support needs among intensive care survivors as they transition from intensive care to the home environment. An understanding of needs at different transition periods would help inform health service provision and support for survivors

The Texture of Surficial Sediments in Western Long Island Sound off the Norwalk Islands, Connecticut

Grain-size analyses were performed on 69 samples from western Long Island Sound. The relative grain-size frequency distributions and related statistics are reported herein. Descriptions of the benthic character from video tapes and still camera photographs of the bottom at these stations, and 33 others, are also presented. The southern and eastern parts of the study area are dominated by poorly sorted clayey silts that have nearly symmetrical distributions. Gravelly sediments are prevalent in the shallow northwestern part of the study area, but are also present in central part of the study area. Bands of sand, silty sand, and sand-silt-clay occur on the flanks of the gravelly areas

Exfiltration from sewers - is it a serious problem?

This paper contends that estimates of exfiltration leakage from sewers, and the problems arising from it may be too high due to an underestimation of the “self-repairing” action of sewage and sewage sediments in raw sewage. Two aspects of a continuing programme of research are reported;(i) the measurement of exfiltration rates from a range of defects in a sewer pipe with pipe bedding effects simulated by a dry gravel trench surround to the pipe, and (ii) an assessment of the persistence of pathogens in the gravel and soil beneath the test rig pipe, using coliforms as a biological indicator. The results show that the introduction of a gravel surround resulted in more rapid and effective sealing across the entire range of defects tested compared to previously performed experiments with the defects discharging to air. Complete sealing eventually occurred on every run for a 10 mm x 10 mm defect situated at the invert of the sewer and the lowest recorded levels in each experiment for a 10 mm wide radial defect were of the order 10-3 to 10-4 ls-1. These results have been scaled-up to estimate leakage rates in lengths of sewers and sub-catchments and levels significantly lower than previously estimated are indicated. Additionally, the pilot experiment to investigate the fate of biological contaminants in the exfiltrate suggests rapid reduction in microorganisms levels beneath the sewer pipe

Technological aids for the rehabilitation of memory and executive functioning in children and adolescents with acquired brain injury (Review).

No abstract available

The Texture of Surficial Sediments in Central Long Island Sound off Milford, Connecticut.

The purpose of this study was to determine the grain-size distributions and associated statistical parameters of the surficial sediment samples from central Long Island Sound off Milford, Connecticut. These grain-size data, which help to ground-truth a pre-existent sidescan sonar survey (Poppe and others, 1995a; Twichell and others, in press), will eventually be used to describe the sedimentary processes active in this portion of central Long Island Sound. Other potential uses for these textural data include benthic biologic studies that evaluate faunal distributions and relate them to habitats (Zajac and others, 1995), and geochemical studies involving the distribution, transport and deposition of pollutants (Moffett and others, 1994)

The provision of adult intensive care in Northern Ireland with reference to the role of high dependency care.

In 1991 an audit of Intensive Care Services was carried out by the Northern Ireland Intensive Care Group. In conjunction with this regional overview, all patients in the Regional Intensive Care Unit, (RICU) in the Royal Victoria Hospital were assessed daily, over a 10 month period in 1990-91 and classified as conforming to either intensive care or high dependency status. These data were then used to compare adult intensive care service in Northern Ireland with recent national and international recommendations on intensive care. Ten units in Northern Ireland were surveyed. In regard to national or international guidelines, all ten were deficient to some degree. Four units had significant deficiencies; small patient numbers, lack of 'dedicated' 24 hr medical cover and or deficiencies in the provision of appropriate monitoring and or equipment. There was a large diversity in casemix among the ten units surveyed which suggested differing admission criteria. The bed occupancy of RICU was 100%. Refused admissions constituted a further 13% of unresourced workload. The lack of physically separate, dedicated high dependency unit facilities meant that 26% of bed days were devoted to HDU care (usually for "improved" intensive care unit patients not yet ready for discharge to a general ward. Achieving nationally recommended intensive care standards (on a regional basis) is probably only possible if a number of the smaller intensive care units are redesignated as high dependency units, and patients requiring intensive care are concentrated in a smaller number of larger ICUs. This will increase the frequency of interhospital transfer of critically ill patients

Sequential emergence and clinical implications of viral mutants with K70E and K65R mutation in reverse transcriptase during prolonged tenofovir monotherapy in rhesus macaques with chronic RT-SHIV infection.

BackgroundWe reported previously on the emergence and clinical implications of simian immunodeficiency virus (SIVmac251) mutants with a K65R mutation in reverse transcriptase (RT), and the role of CD8+ cell-mediated immune responses in suppressing viremia during tenofovir therapy. Because of significant sequence differences between SIV and HIV-1 RT that affect drug susceptibilities and mutational patterns, it is unclear to what extent findings with SIV can be extrapolated to HIV-1 RT. Accordingly, to model HIV-1 RT responses, 12 macaques were inoculated with RT-SHIV, a chimeric SIV containing HIV-1 RT, and started on prolonged tenofovir therapy 5 months later.ResultsThe early virologic response to tenofovir correlated with baseline viral RNA levels and expression of the MHC class I allele Mamu-A*01. For all animals, sensitive real-time PCR assays detected the transient emergence of K70E RT mutants within 4 weeks of therapy, which were then replaced by K65R mutants within 12 weeks of therapy. For most animals, the occurrence of these mutations preceded a partial rebound of plasma viremia to levels that remained on average 10-fold below baseline values. One animal eventually suppressed K65R viremia to undetectable levels for more than 4 years; sequential experiments using CD8+ cell depletion and tenofovir interruption demonstrated that both CD8+ cells and continued tenofovir therapy were required for sustained suppression of viremia.ConclusionThis is the first evidence that tenofovir therapy can select directly for K70E viral mutants in vivo. The observations on the clinical implications of the K65R RT-SHIV mutants were consistent with those of SIVmac251, and suggest that for persons infected with K65R HIV-1 both immune-mediated and drug-dependent antiviral activities play a role in controlling viremia. These findings suggest also that even in the presence of K65R virus, continuation of tenofovir treatment as part of HAART may be beneficial, particularly when assisted by antiviral immune responses

Violence Prevention: Reaching Adolescents with the Message

To identify an effective medium for communicating with adolescents in a large-scale, cost-effective violence prevention program. A set of youth violence prevention programs was established at The Stamford Hospital, a level II trauma center. The traveling version of the program was presented to middle school students in four parts: 1) a rap music video created by our violence prevention staff, 2) a facilitated discussion about dealing with anger, 3) a video of a trauma resuscitation in our emergency department, and 4) a commercial video of a teenage boy paralyzed after a gunshot wound. A written questionnaire with a five-point rating scale (1 to 5) was used to survey the audience 1 month after the program. The survey assessed the respondents\u27 recall of each part of the program and the perceptions of the value of each part in identifying the problem of violence and reducing violent behavior. Results: Of 99 respondents, the highest ratings for retention, problem identification, and impact were given to the commercial video (combined average category ranking of 11.394) and the rap music video (11.182). The trauma resuscitation video and the discussion of anger were ranked as being less effective (10.253 and 9.383, respectively). The audience seemed to comprehend the main point of the program and ranked the program, as a whole, higher than any of the parts when measured by success at problem identification and impact. Effective communication with adolescents is possible through many avenues. Children of the video age respond well to visual material. A violence prevention program should incorporate effective multimedia presentations. A variety of methods hi combination proves to be most effective