Der Einfluss von Dexmedetomidin auf myokardiales Stunning und die transmyokardiale Perfusionsverteilung im chronisch instrumentierten wachen Hund

Beim myokardialen Stunning handelt es sich um eine postischämische kontraktile Dysfunktion, die nach Wiederherstellung der Perfusion trotz fehlender irreversibler Zellschädigung und trotz eines normalen koronaren Blutflusses persistiert. In der vorliegenden Arbeit wurden die Effekte einer präischämischen Gabe des hochselektiven alpha2-Agonisten Dexmedetomidin auf den Schweregrad und die Erholung von myokardialem Stunning sowie auf die transmyokardiale Perfusionsverteilung untersucht. Durch die Untersuchungen am Modell des chronisch instrumentierten Hundes konnte gezeigt werden, dass die intravenöse Gabe von Dexmedetomidin vor Induktion einer reversiblen Ischämie unter Antagonisierung des günstigen Bradykardieeffektes zu keiner Verbesserung der Erholung vom myokardialen Stunning sowie der ischämischen und postischämischen linksventrikulären systolischen Funktion führt

Earnings management and audit quality:stakeholders’ perceptions

This paper examines the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders regarding the role of the external auditor in relation to earnings management (EM). A total of 28 semi-structured interviews were carried out with a range of LCB stakeholders comprising preparers of financial statements, users, regulators and academics. A questionnaire survey of stakeholders which yielded 102 Responses (response rate 53%) was also carried out. A variety of views were held which varied to some extent according to stakeholder group. A widely held perception amongst interviewees was that the auditor has the ability to detect EM practices but may not be able to prevent it. However questionnaire respondents were, in aggregate, more confident of the auditor’s ability to deter EM due to the influence of the audit report. The paper provides insights into stakeholders’ perceptions of the quality of bank audits. The findings are of particular relevance to regulators, and specifically, the Central Bank of Libya. Perceptions of audit quality raise questions about its guidance and regulations especially in connection with audit firm rotation. Perceptions of audit quality, and therefore, of the credibility of financial statements should be of interest to all stakeholders. The importance of the banking sector for society has been amply demonstrated in recent years. A well-functioning audit function is a key component of its regulation. To the best of our knowledge, this paper is the first to examine issues related to banks’ audit quality and audit firm rotation in Libya

Mathematical Modeling of Human Glioma Growth Based on Brain Topological Structures: Study of Two Clinical Cases

Gliomas are the most common primary brain tumors and yet almost incurable due mainly to their great invasion capability. This represents a challenge to present clinical oncology. Here, we introduce a mathematical model aiming to improve tumor spreading capability definition. The model consists in a time dependent reaction-diffusion equation in a three-dimensional spatial domain that distinguishes between different brain topological structures. The model uses a series of digitized images from brain slices covering the whole human brain. The Talairach atlas included in the model describes brain structures at different levels. Also, the inclusion of the Brodmann areas allows prediction of the brain functions affected during tumor evolution and the estimation of correlated symptoms. The model is solved numerically using patient-specific parametrization and finite differences. Simulations consider an initial state with cellular proliferation alone (benign tumor), and an advanced state when infiltration starts (malign tumor). Survival time is estimated on the basis of tumor size and location. The model is used to predict tumor evolution in two clinical cases. In the first case, predictions show that real infiltrative areas are underestimated by current diagnostic imaging. In the second case, tumor spreading predictions were shown to be more accurate than those derived from previous models in the literature. Our results suggest that the inclusion of differential migration in glioma growth models constitutes another step towards a better prediction of tumor infiltration at the moment of surgical or radiosurgical target definition. Also, the addition of physiological/psychological considerations to classical anatomical models will provide a better and integral understanding of the patient disease at the moment of deciding therapeutic options, taking into account not only survival but also life quality

Rotation von Prüfungsgesellschaften - Internationale Bestandsaufnahme und empirische Befunde

Mit ihren Vorschlägen zur Reform der Abschlussprüfung hat die EU-Kommission Ende 2011 Änderungen der gesetzlichen Abschlussprüfung zur Diskussion gestellt, die u.a. die Einführung einer Pflichtrotation für Prüfungsgesellschaften vorsehen. Im internationalen Kontext sind viele Länder auszumachen, die eine Pflichtrotation der Prüfungsgesellschaft kodifiziert haben, aber auch solche, die einen verpflichtenden Gesellschaftswechsel wieder abgeschafft bzw. trotz intensiver Diskussion nicht ratifiziert haben. Dieser Beitrag möchte zum einen die internationalen Erfahrungen mit dem Thema der Pflichtrotation nachzeichnen. Zum anderen sollen Argumente der politischen Diskussion vor dem Hintergrund wissenschaftlicher Erkenntnisse zur Pflichtrotation beleuchtet werden

Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research

The global financial crisis brought to the fore questions surrounding the scope and quality of the external audit, market concentration and auditor independence. One of the issues currently being considered by the European Commission and European Parliament is mandatory audit firm rotation. The aim of this review is to identify, consider and evaluate stakeholder views and research evidence on mandatory audit firm rotation to highlight deficiencies in the existing research literature, identify opportunities for further research and make recommendations for policy-makers. As demonstrated, stakeholder views vary widely. We find that the research evidence on the impact of mandatory audit firm rotation on audit quality and auditor independence is inconclusive. Whilst there is some evidence that rotation may have a positive impact on 'independence in appearance', most research fails to generalise these findings to measures of audit quality associated with 'independence in fact' and there is even evidence of potentially adverse effects of rotation. Given the lack of evidence associating mandatory audit firm rotation with an improvement on audit quality, regulators need to determine carefully the long-term objectives of a mandatory rotation requirement before implementing a costly measure. We further highlight the need for future research looking at the implications of measures designed to improve audit quality. © 2013 Copyright European Accounting Association