History of financial reporting models for American colleges and universities: 1910 to the present

This paper contrasts current and proposed higher-education financial reporting models with financial reporting models developed earlier in this century. The historical review in this paper has current value since the FASB and the GASB are considering major changes in the way that private and public colleges and universities report financial information. The results of the historical review reveal that, through the years, report modelers varied in their concern for user needs and report uniformity. Interestingly, the first higher-education reporting model developed in 1910 and the proposed model developed in 1992 by the FASB both focused on user needs while the primary objective for the reporting model currently in use and most other intervening models was only uniformity

Exploring Meaningful Patient Engagement in ADAPTABLE (Aspirin Dosing: A Patient-centric Trial Assessing Benefits and Long-term Effectiveness).

BackgroundGenuine patient engagement can improve research relevance, impact and is required for studies using the National Patient-Centered Clinical Research Network including major multicenter research projects. It is unclear, however, how best to integrate patients into governance of such projects.MethodsADAPTABLE (Aspirin Dosing: A Patient-centric Trial Assessing Benefits and Long-term Effectiveness) is the first major multicenter research project to be conducted in National Patient-Centered Clinical Research Network. Here, we provide a description of how we implemented patient engagement in ADAPTABLE thus far, including a description of committee structures and composition, first-hand patient testimonials, specific contributions, and lessons learned during the planning and early implementation of ADAPTABLE.ResultsWe recruited 1 patient leader from 6 of the 7 enrolling networks to serve on a Patient Review Board for ADAPTABLE, supported the Board with an experienced patient engagement team including an "investigator-advocate" not otherwise involved in the trial, and facilitated bidirectional communication between the Board and ADAPTABLE Coordinating Center. The Board has reviewed and provided substantial input on the informed consent procedure, recruitment materials, patient portal design, and study policy including compensation of participants. Although it was "too late" for some suggested modifications, most modifications suggested by the patient leaders have been implemented, and they are enthusiastic about the study and their role. The patient leaders also attend Steering and Executive Committee calls; these experiences have been somewhat less productive.ConclusionsWith adequate support, a cadre of committed patient leaders can provide substantial value to design and implementation of a major multicenter clinical trial

A computer controlled power tool for the servicing of the Hubble Space Telescope

The Hubble Space Telescope (HST) Pistol Grip Tool (PGT) is a self-contained, microprocessor controlled, battery-powered, 3/8-inch-drive hand-held tool. The PGT is also a non-powered ratchet wrench. This tool will be used by astronauts during Extravehicular Activity (EVA) to apply torque to the HST and HST Servicing Support Equipment mechanical interfaces and fasteners. Numerous torque, speed, and turn or angle limits are programmed into the PGT for use during various missions. Batteries are replaceable during ground operations, Intravehicular Activities, and EVA's

Loganberries, boysenberries, and marion blackberries (western Oregon - west of Cascades) [1984]

Revised September 1984. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalo

Constraints on the Progenitor of SN 2016gkg From Its Shock-Cooling Light Curve

SN 2016gkg is a nearby Type IIb supernova discovered shortly after explosion. Like several other Type IIb events with early-time data, SN 2016gkg displays a double-peaked light curve, with the first peak associated with the cooling of a low-mass extended progenitor envelope. We present unprecedented intranight-cadence multi-band photometric coverage of the first light-curve peak of SN 2016gkg obtained from the Las Cumbres Observatory Global Telescope network, the Asteroid Terrestrial-impact Last Alert System, the Swift satellite and various amateur-operated telescopes. Fitting these data to analytical shock-cooling models gives a progenitor radius of ~25-140 solar radii with ~2-30 x 10^-2 solar masses of material in the extended envelope (depending on the model and the assumed host-galaxy extinction). Our radius estimates are broadly consistent with values derived independently (in other works) from HST imaging of the progenitor star. However, the shock-cooling model radii are on the lower end of the values indicated by pre-explosion imaging. Hydrodynamical simulations could refine the progenitor parameters deduced from the shock-cooling emission and test the analytical models.Comment: Accepted by ApJ

Spin Structure Function of the Virtual Photon Beyond the Leading Order in QCD

Polarized photon structure can be studied in the future polarized $e^{+}e^{-}$ colliding-beam experiments. We investigate the spin-dependent structure function of the virtual photon $g_1^{\gamma}(x,Q^2,P^2)$, in perturbative QCD for $\Lambda^2 \ll P^2 \ll Q^2$, where $-Q^2$ ($-P^2$) is the mass squared of the probe (target) photon. The analysis is performed to next-to-leading order in QCD. We particularly emphasize the renormalization scheme independence of the result.The non-leading corrections significantly modify the leading log result, in particular, at large $x$ as well as at small $x$. We also discuss the non-vanishing first moment sum rule of $g_1^\gamma$, where ${\cal O}(\alpha_s)$ corrections are computed.Comment: 39 pages, LaTeX, 6 Postscript Figures, eqsection.sty file include

Guidance for engendering ecosystem services for urban transformation

Growing urbanisation and climate change present a number of important challenges to ensuring more sustainable development in the future. All human activities impact on the natural environment, especially cities. How urban development is undertaken and managed has implications for present and future wellbeing. This guidance focusses on how natural capital and its associated ecosystem services (ES) can be understood within the context of the urban environment. It focuses on how different ES can be incorporated into sustainable urban development and planning, as a natural asset that can reduce peoples risk and vulnerability, and improve their wellbeing.This summary guidance aims to highlight how natural capital based ES can be seen as an ‘asset’ which can improve the well-being of communities, and the women and men, girls and boys that live within them.It draws on existing findings about how environmental assets such as parks, street trees, water features and private gardens can contribute to human well-being, applied to the Brazilian context through an exploratory study centred in Nova Contagem, a peripheral suburb of Belo Horizonte.It uses experience of undertaking the study to provide practical guidance in how to:-Undertake an assessment of the environmental assets present in a community-Evaluate the potential for urban environmental assets to yield ecosystem services - services such as Regulating (cooling shade), Provisioning (food and fuel), and Cultural (space for gathering / taking exercise) - and the nature of the goods, benefits, and at times dis-benefits, natural capital assets deliverThe findings of the study provide guidance around:-How people understand what the environment is, and how they value, or not, different types of urban environmental assets-The ecosystem services and dis-services they derive from the natural environment-How environmental assets interact with other assets to improve well beingThe premise of the study is that access to urban environmental assets and the ecosystem services they provide, is not equal for all within a community or a household, and in particular women and men will have different access to these and other assets. The study then also provides insights into:-Differences in women and men’s understandings of the environment and its potential for improving well being-Differences in women and men’s access to environmental assets and the ecosystem services they may provide-Actions that could be taken to improve gender equality of access to ecosystem servicesUltimately the guide seeks to provide recommendations on what local authorities and community organisations can do to ensure that the existing environmental assets are valued and protected and the beneficial services are maximised and made accessible to all, while the dis-services are minimised

Determining Thresholds for Three Indices of Autoregulation to Identify the Lower Limit of Autoregulation During Cardiac Surgery.

OBJECTIVES: Monitoring cerebral autoregulation may help identify the lower limit of autoregulation in individual patients. Mean arterial blood pressure below lower limit of autoregulation appears to be a risk factor for postoperative acute kidney injury. Cerebral autoregulation can be monitored in real time using correlation approaches. However, the precise thresholds for different cerebral autoregulation indexes that identify the lower limit of autoregulation are unknown. We identified thresholds for intact autoregulation in patients during cardiopulmonary bypass surgery and examined the relevance of these thresholds to postoperative acute kidney injury. DESIGN: A single-center retrospective analysis. SETTING: Tertiary academic medical center. PATIENTS: Data from 59 patients was used to determine precise cerebral autoregulation thresholds for identification of the lower limit of autoregulation. These thresholds were validated in a larger cohort of 226 patients. METHODS AND MAIN RESULTS: Invasive mean arterial blood pressure, cerebral blood flow velocities, regional cortical oxygen saturation, and total hemoglobin were recorded simultaneously. Three cerebral autoregulation indices were calculated, including mean flow index, cerebral oximetry index, and hemoglobin volume index. Cerebral autoregulation curves for the three indices were plotted, and thresholds for each index were used to generate threshold- and index-specific lower limit of autoregulations. A reference lower limit of autoregulation could be identified in 59 patients by plotting cerebral blood flow velocity against mean arterial blood pressure to generate gold-standard Lassen curves. The lower limit of autoregulations defined at each threshold were compared with the gold-standard lower limit of autoregulation determined from Lassen curves. The results identified the following thresholds: mean flow index (0.45), cerebral oximetry index (0.35), and hemoglobin volume index (0.3). We then calculated the product of magnitude and duration of mean arterial blood pressure less than lower limit of autoregulation in a larger cohort of 226 patients. When using the lower limit of autoregulations identified by the optimal thresholds above, mean arterial blood pressure less than lower limit of autoregulation was greater in patients with acute kidney injury than in those without acute kidney injury. CONCLUSIONS: This study identified thresholds of intact and impaired cerebral autoregulation for three indices and showed that mean arterial blood pressure below lower limit of autoregulation is a risk factor for acute kidney injury after cardiac surgery