Accounting greats in their time -- A personal diary

In this writer\u27s career paths, two centers of accounting education stand out for reminiscing: the bay area California schools at Stanford and Berkeley; and the Chicago area schools at the University of Chicago and Northwestern. Included in each reference are the accounting greats who were active as professional practitioners in the region. This small group of individuals and the places in which they labored must be said to have contributed significantly and selflessly to the status, prestige, and public esteem of accountants and accounting in their time. Like others before, during, and since their time, this group deserves to be included as developers of accounting thought, as expounded and as professionally practiced, to the position it has achieved today, as one of society\u27s great moral and educational forces, that will grow even greater with time. The reminiscing represented here is the years between the two world wars, spilling over for some ten more years beyond

Embodied Practices - Looking From Small Places

“Embodied Practices – Looking From Small Places” is an edited transcript of a conversation between theatre and performance scholar Sruti Bala (University of Amsterdam) and sociologist, criminologist and anthropologist Dylan Kerrigan (University of Leicester) that took place as an online event in November 2020. Throughout their talk, Bala and Kerrigan engage with the legacy of Haitian anthropologist Michel-Rolph Trouillot. Specifically, they focus on his approach of looking from small units, such as small villages in Dominica, outwards to larger political structures such as global capitalism, social inequalities and the distribution of power. They also share insights from their own research on embodied practices in the Caribbean, Europe and India and answer questions such as: What can research on and through embodied practices tell us about systems of power and domination that move between the local and the global? How can performance practices which are informed by multiple locations and cultures be read and appreciated adequately? Sharing insights from his research into Guyanese prisons, Kerrigan outlines how he aims to connect everyday experiences and struggles of Caribbean people to trans-historical and transnational processes such as racial capitalism and post/coloniality. Furthermore, he elaborates on how he uses performance practices such as spoken word poetry and data verbalisation to connect with systematically excluded groups. Bala challenges naïve notions about the inherent transformative potential of performance in her research on performance and translation. She points to the way in which performance and its reception is always already inscribed in what she calls global or planetary asymmetries. At the conclusion of this conversation, they broach the question: are small places truly as small as they seem

Patterns of Relative Bacterial Richness and Community Composition in Seawater and Marine Sediment Are Robust for Both Operational Taxonomic Units and Amplicon Sequence Variants

To understand the relative influences of operational taxonomic units (OTUs) and amplicon sequence variants (ASVs) on patterns of marine microbial diversity and community composition, we examined bacterial diversity and community composition of seawater from 12 sites in the North Atlantic Ocean and Canadian Arctic and sediment from two sites in the North Atlantic. For the seawater analyses, we included samples from three to six zones in the water column of each site. For the sediment analyses, we included over 20 sediment horizons at each of two sites. For all samples, we amplified the V4–V5 hypervariable region of the 16S ribosomal RNA (rRNA) gene. We analyzed each sample in two different ways: (i) by clustering its reads into 97%-similar OTUs and (ii) by assigning sequences to unique ASVs. OTU richness is much higher than ASV richness for every sample, but both OTUs and ASVs exhibit similar vertical patterns of relative diversity in both the water column and the sediment. Bacterial richness is highest just below the photic zone in the water column and at the seafloor in the sediment. For both OTUs and ASVs, richness estimates depend on the number of sequences analyzed. Both methods yield broadly similar community compositions for each sample at the taxonomic levels of phyla to families. While the two methods yield different richness values, broad-scale patterns of relative richness and community composition are similar with both methods

Influence of 16S rRNA Hypervariable Region on Estimates of Bacterial Diversity and Community Composition in Seawater and Marine Sediment

To assess the influence of 16S ribosomal RNA (rRNA) tag choice on estimates of microbial diversity and/or community composition in seawater and marine sediment, we examined bacterial diversity and community composition from a site in the Central North Atlantic and a site in the Equatorial Pacific. For each site, we analyzed samples from four zones in the water column, a seafloor sediment sample, and two subseafloor sediment horizons (with stratigraphic ages of 1.5 and 5.5 million years old). We amplified both the V4 and V6 hypervariable regions of the 16S rRNA gene and clustered the sequences into operational taxonomic units (OTUs) of 97% similarity to analyze for diversity and community composition. OTU richness is much higher with the V6 tag than with the V4 tag, and subsequently OTU-level community composition is quite different between the two tags. Vertical patterns of relative diversity are broadly the same for both tags, with maximum taxonomic richness in seafloor sediment and lowest richness in subseafloor sediment at both geographic locations. Genetic dissimilarity between sample locations is also broadly the same for both tags. Community composition is very similar for both tags at the class level, but very different at the level of 97% similar OTUs. Class-level diversity and community composition of water-column samples are very similar at each water depth between the Atlantic and Pacific. However, sediment communities differ greatly from the Atlantic site to the Pacific site. Finally, for relative patterns of diversity and class-level community composition, deep sequencing and shallow sequencing provide similar results

Exploring the Abundance, Metabolic Potential, and Gene Expression of Subseafloor Chloroflexi in Million-year-old Oxic and Anoxic Abyssal Clay

Chloroflexi are widespread in subsurface environments, and recent studies indicate that they represent a major fraction of the communities in subseafloor sediment. Here, we compare the abundance, diversity, metabolic potential, and gene expression of Chloroflexi from three abyssal sediment cores from the western North Atlantic Gyre (water depth \u3e5400 m) covering up to 15 million years of sediment deposition, where Chloroflexi were found to represent major components of the community at all sites. Chloroflexi communities die off in oxic red clay over 10 to 15 million years, and gene expression was below detection. In contrast, Chloroflexi abundance and gene expression at the anoxic abyssal clay site increase below the seafloor and peak in 2 to 3 million-year-old sediment, indicating a comparably higher activity. Metatranscriptomes from the anoxic site reveal increased expression of Chloroflexi genes involved in cell wall biogenesis, protein turnover, inorganic ion transport, defense mechanisms and prophages. Phylogenetic analysis shows that these Chloroflexi are closely related to homoacetogenic subseafloor clades and actively transcribe genes involved in sugar fermentations, gluconeogenesis and Wood-Ljungdahl pathway in the subseafloor. Concomitant expression of cell division genes indicates that these putative homoacetogenic Chloroflexi are actively growing in these million-year-old anoxic abyssal sediments

Accuracy-awareness: A pessimistic approach to optimal control of triggered mobile communication networks

We use nonlinear model predictive control to procure a joint control of mobility and transmission to minimize total network communication energy use. The nonlinear optimization problem is solved numerically in a self-triggered framework, where the next control update time depends on the predicted state trajectory and the accuracy of the numerical solution. Solution accuracy must be accounted for in any circumstance where systems are run in open-loop for long stretches of time based on potentially inaccurate predictions. These triggering conditions allow us to place wireless nodes in low energy ‘idle' states for extended periods, saving over 70% of energy compared to a periodic policy where nodes consistently use energy to receive control updates

Making space for art: a spatial perspective of disruptive and defensive institutional work in Venezuela’s art world

The physical and material aspects of space, such as geographical distance or boundaries, have social and symbolic consequences that impact how people influence and are influenced by institutions. Social actors can however contest how space is conceived, perceived and lived, thus making space a crucial lever in the disruption and defense of institutions. However, we lack understanding of the spatial aspects of such institutional struggles. In exploring how space is leveraged in institutional work, our study foregrounds the socio-political nature of space, building on and expanding the theorization of Lefebvre. We draw on an in depth longitudinal analysis of the material, social and symbolic aspects of the spatial dimensions of disruptive and defensive institutional work over the past twenty years in Venezuela’s art world. Following the Bolivarian Revolution in the late 1990s, the incoming government transformed the organization of the national cultural landscape, resulting in a prolonged period of institutional disruption and defense. We demonstrate that actors use the material, social, and symbolic dimensions of space to challenge and maintain their key values and practices, and that those three dimensions are intertwined

Linkage to care among adults being investigated for tuberculosis in South Africa: pilot study of a case manager intervention.

OBJECTIVES: We piloted an intervention to determine if support from a case manager would assist adults being investigated for tuberculosis (TB) to link into TB and HIV care. DESIGN: Pilot interventional cohort study. PARTICIPANTS AND SETTING: Patients identified by primary healthcare clinic staff in South Africa as needing TB investigations were enrolled. INTERVENTION: Participants were supported for 3 months by case managers who facilitated the care pathway by promoting HIV testing, getting laboratory results, calling patients to return for results and facilitating treatment initiation. OUTCOMES MEASURED: Linkage to TB care was defined as starting TB treatment within 28 days in those with a positive test result; linkage to HIV care, for HIV-positive people, was defined as having blood taken for CD4 count and, for those eligible, starting antiretroviral therapy within 3 months. Intervention implementation was measured by number of attempts to contact participants. RESULTS: Among 562 participants (307 (54.6%) female, median age: 36 years (IQR 29-44)), most 477 (84.8%) had previously tested for HIV; of these, 328/475 (69.1%) self-reported being HIV-positive. Overall, 189/562 (33.6%) participants needed linkage to care (132 HIV care linkage only; 35 TB treatment linkage only; 22 both). Of 555 attempts to contact these 189 participants, 407 were to facilitate HIV care linkage, 78 for TB treatment linkage and 70 for both. At the end of 3-month follow-up, 40 participants had not linked to care (29 of the 132 (22.0%) participants needing linkage to HIV care only, 4 of the 35 (11.4%) needing to start on TB treatment only and 7 of the 22 (31.8%) needing both). CONCLUSION: Many people testing for TB need linkage to care. Despite case manager support, non-linkage into HIV care remained higher than desirable, suggesting a need to modify this intervention before implementation. Innovative strategies to enable linkage to care are needed

Process improvement approaches within the English NHS: A systematic review

Abstract Purpose: The objective of this paper is to provide a synthesised, holistic view of process improvement approaches within the English NHS. It aims to find the approaches used, any variations in application, key process improvement tools, common outcomes for approaches, common errors and barriers, and key influences on the sustainability of a project. Design/methodology/approach: The author conducted a systematic literature review of articles relevant to the English NHS in the period of 2020 - July 2022. Based on a total of 151 studies, the author conducted a thematic analysis to identify key themes in use of process improvement approaches and tools, and factors influencing the sustainability of the intervention/programme. Findings: The review found a wide range of process improvement approaches used by actors in the English NHS. Variation was present in the implementation of the approaches; some studies reported local variations of some methodologies. Projects without methodologies tended to be smaller scale quality improvements, and in some cases would have benefitted from the use of a methodology. Additionally, the number of tools also increases with the use of a methodology. The most common impediment to sustainability were organisational factors, such as junior doctor rotations. Research limitations/implications: This dissertation was conducted by a single author. It is also likely influenced by publication bias, and it only covers a small scope and so generalisability to other areas of research is limited. Practical implications: This paper provides valuable insights for both actors within the NHS, and those in academia. It provides a foundation of knowledge regarding the current trends in usage of process improvement approaches. It will also provide future researchers and process improvement projects with the ability to define future implementation needs. Originality/value: The findings are derived from a systematic literature review which has utilised best practice to form its method and the way in which it has been reported. To the author’s knowledge, there are no similar reviews of its type currently published. The review provides a strong foundation to guide future research and process improvement concerning the English NHS. Paper type – Systematic Literature Revie