Characteristics of people with high visit-to-visit glycaemic variability in Type 2 diabetes

Aims: Increased visit-to-visit glycaemic variability is independently associated with adverse outcomes in Type 2 diabetes. Our aim was to identify the patient characteristics associated with raised visit-to-visit glycaemic variability in people with Type 2 diabetes.Methods: A case–control study was conducted to establish associations between HbA 1c variability and clinical covariates in 10 130 people with Type 2 diabetes. Variability was calculated by two metrics [sd and coefficient of variation (CV)] from a minimum of four HbA 1c readings obtained over a 4-year period. High and low variability groups were defined as the top and bottom tertile of the sd or CV, and used in logistic regression analyses including a number of clinical and biochemical covariates. The analyses were stratified into low mean (&lt; 53 mmol/mol; 7%) and high mean (≥ 53 mmol/mol; 7%) HbA 1c groups.Results: Findings were consistent across both HbA 1c groups and variability metrics. Treatment, independent of other factors, was the most strongly associated covariate for the risk of high HbA 1c variability. A six-fold increased risk was observed in the low HbA 1c group, between the most and least intense treatment regimens (P &lt; 0.001). Similar findings were present in the high HbA 1c group with a three-fold increase in risk (P &lt; 0.001). In addition, male gender, younger age, reduced HDL-cholesterol and increased BMI were all found to be independently associated with raised visit-to-visit glycaemic variability.Conclusions: Intensive treatment resulting in low mean HbA 1c was associated with marked increase in HbA 1c variability. Irrespective of diabetes control, the greatest visit-to-visit variability was observed in young, insulin resistant men. </p

Consideration of the internal control structure in a financial statement audit (1990); Audit guide;Audit and accou

https://egrove.olemiss.edu/aicpa_indev/1589/thumbnail.jp

Proposed audit and accounting guide for consideration of the internal control structure in a financial statement audit ;Consideration of the internal control structure in a financial statement audit; Exposure draft (American Institute of Certified Public Accountants), 1989, Aug. 21

In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit. SAS No. 55 requires that, in every audit, the auditor: 1. Obtain an understanding of each of the elements (control environment, accounting system, and control procedures) of the internal control structure sufficient to plan the audit, and 2. Assess control risk for assertions related to account balances and transaction classes. This proposed guide was prepared to illustrate how SAS No. 55 might be applied by auditors in certain situations. Specifically, this proposed guide does this by illustrating two different audit strategies among many that an auditor might choose when auditing an assertion. As depicted in the flowchart in figure 1-2, the auditor may plan: 1. A primarily substantive approach (which ordinarily results in a control risk assessment at or slightly below maximum), or 2. A lower control risk assessment. In each case, the preliminary audit strategy may influence the extent of understanding of each element of the internal control structure that the auditor needs to obtain. Therefore, the nature, timing, and extent of procedures performed to obtain this understanding and assess control risk may differ. The audit strategy may also affect the nature, timing, and extent of substantive procedures to be performed. This proposed guide provides guidance on these matters as well as on the related documentation of evidence obtained by the auditor. It supports the guidance with illustrations of the audits of three hypothetical companies --Ownco, Inc., Young Fashions, Inc., and Vinco, Inc. Ownco, Inc. is a small, owner-managed business. Young Fashions, Inc. represents a growing, nonpublic company with multiple locations. Vinco, Inc. is a large public company. Since most accounting systems involve computer processing (through a microcomputer, minicomputer, or mainframe), each of these three hypothetical companies uses some form of computer processing. Through these illustrations, presented in italics throughout, the proposed guide describes how an auditor\u27s procedures to obtain the understanding and assess control risk may differ from audit to audit.https://egrove.olemiss.edu/aicpa_sop/1525/thumbnail.jp

2003 South Carolina Behavioral Risk Factor Surveillance Survey highlights : preventative health and screening practices

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports preventative health and screening practices among the adult population of SC in 2003

2002 South Carolina Behavioral Risk Factor Surveillance Survey highlights : preventive health and screening practices

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports the preventative health and screening practices among the adult population of SC in 2002

2005 South Carolina Behavioral Risk Factor Surveillance Survey highlights : preventive health and screening practices

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports preventive health and screening practices among the adult population of SC in 2005

2002 South Carolina Behavioral Risk Factor Surveillance Survey highlights : health status, health care access, and behavioral risk factors

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports the health status, health care access, and behavioral risk factors among the adult population of SC in 2002

2005 South Carolina Behavioral Risk Factor Surveillance Survey highlights : health status, health care access, and behavioral risk factors

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports health status, health care access, and behavioral risk factors among the adult population of SC in 2005

2003 South Carolina Behavioral Risk Factor Surveillance Survey highlights : health status, health care access, and behavioral risk factors

BRFSS surveys are completed by the University of South Carolina for SC DHEC. This summary reports health status, health care access, and behavioral risk factors among the adult population of SC in 2003

Final report

"This report contains the results of the first consensus process to establish a national strategy for controlling the number one killer of American farm family members and farm workers: tractor-related injuries. A very rigorous and formalized process was used to achieve consensus from a broad range of stakeholders. The report is in three parts: 1. Consensus Process: Results of a consensus process of 40 individuals, representing a broad range of stakeholders of this issue. 2. Action Plan: A guiding document for public and private organizations to carry out the recommendations of the consensus process. 3. Model Legislation: A guide for federal and state governments to assist them in carrying out the intent of the consensus recommendations" - NIOSHTIC-2Conference sponsored by National Institute for Occupational Safety & Health, Centers for Disease Control, Iowa Injury Prevention Research Center, Iowa's Center for Agricultural Safety and Health, the Great Plains Center for Agricultural Health.Conference held September 10-12, 1997 at the University of Iowa.Publication date from publisher press release