463 research outputs found
The Impacts of Recent Legislation on Accountants' Liability
Liability has recently become a popular issue among the accounting profession. The increasing number of claims against public accountants fTomvarious financial statement users have caused accountants to search for ways to protect themselves. Many accounting firms have converted to limited liability companies or limited liability partnerships, both of which only recently have been allowed as entity choices. Also, recent legislation, such as the Private Securities Litigation Reform Act, has been enacted to provide protection against such claims, many of which are very weak. However, while accountants feel that this protection is necessary, some members of the public feel that it may cause the profession to act differently when performing its job. The purpose of this paper is to examine the various types ofliability that accountants may encounter, provide ways that the profession can reduce this liability, and discuss recent developments that have been provided to offer the protection that accountants desire.B.S. (Bachelor of Science
Hydrogen peroxide diel cycling in geothermal waters: Photochemical formation through metal redox cycling
The possible induction of diabetes insipidus in chicks by regulated light regimes
Diabetes insipidus is caused by the lack of water reabsorption in the kidneys. Water reabsorption is regulated by the antidiuretic hormone. Experimentation has resulted in the concept that the production of the avian antidiuretic hormone (arginine vasotocin) occurs in the neurosecretory nuclei of the hypothalamus. This hormone is stored in the posterior pituitary until its release is stimulated by light. The purpose of this experiment was to evaluate the effects of three light regimes (i.e., (1) 24-hours light, (2) 12~hours light: 12-hours darkness, and (3) 24-hours darkness) upon the production of diabetes insipidus in cockerels measured by water consumption. The results of the experiment indicated that there was a significantly greater water consumption in the constant light and constant darkness regimes. The production of an extremely watery diarrhea coupled with the differences in water consumption in these two regimes led to the conclusion that diabetes insipidus can be produced by altering the light regime of birds
Making the Connection for Reading Teachers Between Authentic Assessment Practices and Qualitative Research Techniques.
In the manuscript an attempt has been made to show a connection between many authentic assessment practices and qualitative research techniques in the hope that as reading teachers understand these connections, it may help them in their authentic assessment endeavors. Teachers may expand their usage of authentic assessment after discovering the similarities, or seek opportunities to learn more about qualitative research, thus capitalizing on the strengths of both. While we want to be careful not to betray the analytic complexity of qualitative research and confuse it with the practical complexity of teaching and authentic assessment, we believe that sometimes an awareness of an issue can change our paradigms thereby opening our minds to new ways of thinking. These new ways of thinking can then provide us with further explorations
A longitudinal analysis of the Journal of Transportation Management: 1996 - 2004
The first issue of the Journal of Transportation Management (JTM) was published in the Fall of 1989. This new publication was to provide an outlet for research and writing of a practical nature, of direct benefit to logistics and transportation managers and their firms. Since that first issue, the Journal has weathered three sets of editorial staff that have collectively produced sixteen full or partial volumes. This article provides some of the history of the JTM and an analysis of some of the characteristics of its contributors during the tenure of its third and current editor, Jerry Wilson
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Agreement in clinical decision-making between independent prescribing optometrists and consultant ophthalmologists in an emergency eye department
Background: The specialty-registration of independent prescribing (IP) was introduced for optometrists in 2008, which extended their roles including into acute ophthalmic services (AOS). The present study is the first since IP’s introduction to test concordance between IP optometrists and consultant ophthalmologists for diagnosis and management in AOS. Methods: The study ran prospectively for 2 years at Manchester Royal Eye Hospital (MREH). Each participant was individually assessed by an IP optometrist and then by the reference standard of a consultant ophthalmologist; diagnosis and management were recorded on separate, masked proformas. IP optometrists were compared to the reference standard in stages. Cases of disagreement were arbitrated by an independent consultant ophthalmologist. Cases where disagreement persisted after arbitration underwent consensus-review. Agreement was measured with percentages, and where possible kappa (Κ), for: diagnosis, prescribing decision, immediate management (interventions during assessment) and onward management (review, refer or discharge). Results: A total of 321 participants presented with 423 diagnoses. Agreement between all IP optometrists and the staged reference standard was as follows: ‘almost perfect’ for diagnosis (Κ = 0.882 ± 0.018), ‘substantial’ for prescribing decision (Κ = 0.745 ± 0.034) and ‘almost perfect’ for onward management (0.822 ± 0.032). Percentage-agreement between all IP optometrists and the staged reference standard per diagnosis was 82.0% (CI 78.1–85.4%), and per participant using stepwise weighting was 85.7% (CI 81.4–89.1%). Conclusions: Clinical decision-making in MREH’s AOS by experienced and appropriately trained IP optometrists is concordant with consultant ophthalmologists. This is the first study to explore and validate IP optometrists’ role in the high-risk field of AOS
Use of Ice to Reduce Pain With Betamethasone Injections
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Seasonal variation in denitrification and dissimilatory nitrate reduction to ammonia process rates and corresponding key functional genes along an estuarine nitrate gradient
This research investigated spatial-temporal variation in benthic bacterial community structure, rates of denitrification and dissimilatory nitrate reduction to ammonium (DNRA) processes and abundances of corresponding genes and transcripts at three sites—the estuary-head, mid-estuary and the estuary mouth (EM) along the nitrate gradient of the Colne estuary over an annual cycle. Denitrification rates declined down the estuary, while DNRA rates were higher at the estuary head and middle than the EM. In four out of the six 2-monthly time-points, rates of DNRA were greater than denitrification at each site. Abundance of gene markers for nitrate-reduction (nitrate reductase narG and napA), denitrification (nitrite reductase nirS) and DNRA (DNRA nitrite reductase nrfA) declined along the estuary with significant relationships between denitrification and nirS abundance, and DNRA and nrfA abundance. Spatially, rates of denitrification, DNRA and corresponding functional gene abundances decreased along the estuary. However, temporal correlations between rate processes and functional gene and transcript abundances were not observed
Law Students and Cell Phone Use: Results of a Six-School Survey
The sight of a law student using his or her cell phone now is so common that law professors do not give it a second thought. But what, exactly, is the student doing? Texting with friends? Shopping? Watching a movie? To try to find out, during the Fall 2019 semester we asked our six diverse law schools to take an online survey consisting of eighteen questions. To our knowledge, this is the first phone survey of law students.
This paper presents the results of the survey, exploring applications used (text, social media, email, etc.) and differences by audience (e.g., whether students used text or email with employers as opposed to friends)
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