897 research outputs found
Financial Reporting Impact Of The Operating Lease Classification
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ratios for an extensive sample of companies and industries from the Compustat North America database. It is important that users of financial statements understand and are prepared for these changes prior to implementation, particularly for industries in which operating leases are heavily utilized
Analysis of the Socio-Economic Factors That Contribute to Children School Dropout in Artisanal Small-Scale Gold Mining Communities of Tanzania
In Tanzania, education has been earmarked as a priority area to stimulate socioeconomic development, however; the increasing number of school dropout cases is posing a huge hindrance to achieving this goal. To establish the major causes of school dropouts, this paper investigated different factors that explain the phenomena with special focus on artisanal mining areas of Nyarugusu village, Geita Region, Tanzania. To collect the required data, random samples of 200 respondents who were residents with previous school enrollment but dropped out from school were selected. From the selected respondents, data on their demographic factors, education history and current activities were collected using a semi structured questionnaire and where appropriate focus group discussions and in-depth one-to-one interviews were used to triangulate the sample population responses. The data was analyzed both descriptively and statistically using Statistical Package for Social Scientists (SPSS version 16.1) to establish the determinant factors associated with school dropping out. Results revealed loss of interest to education as one of the major reason for school dropouts in the community alongside several factors such as migration, school absenteeism, death of both parents, and separation of parents, community’s poor perception to education, lack of school necessities, peer pressure, family obligations, early pregnancies and early marriages. Major recommendation was that, Tanzanian government should consider to put in place community empowerment programs such as cooperatives and involve all other stakeholders to invest in tailor made ‘hands on’ education programs for such disadvantaged communities to improve their person skills so as to benefit both in mining and other entrepreneurial endeavors hence reduce the school dropouts problem. Keywords: School Dropout, Artisanal Small-Scale Gold Mining, Nyarugusu Village, Tanzania
Adolescent substance use and peer use: a multilevel analysis of cross-sectional population data
Background: Limited evidence exists concerning the importance of social contexts in adolescent substance use prevention. In addition to the important role schools play in educating young people, they are important ecological platforms for adolescent health, development and behaviors. In this light, school community contexts represent an important, but largely neglected, area of research in adolescent substance use and prevention, particularly with regard to peer influences. This study sought to add to a growing body of literature into peer contexts by testing a model of peer substance use simultaneously on individual and school community levels while taking account of several well established individual level factors. Method: We analyzed population-based data from the 2009 Youth in Iceland school survey, with 7,084 participants (response rate of 83.5%) nested within 140 schools across Iceland. Multilevel logistic regression models were used to analyze the data. Results: School-level peer smoking and drunkenness were positively related to adolescent daily smoking and lifetime drunkenness after taking account of individual level peer smoking and drunkenness. These relationships held true for all respondents, irrespective of socio-economic status and other background variables, time spent with parents, academic performance, self-assessed peer respect for smoking and alcohol use, or if they have substance-using friends or not. On the other hand, the same relationships were not found with regard to individual and peer cannabis use. Conclusions: The school-level findings in this study represent context effects that are over and above individual-level associations. This holds although we accounted for a large number of individual level variables that studies generally have not included. For the purpose of prevention, school communities should be targeted as a whole in substance use prevention programs in addition to reaching to individuals of particular concern
From the Concept of Flexible Mobility Services to the ‘Shared Mobility Services Agency’
ACKNOWLEDGEMENT This research was supported by the Research Councils UK Digital Economy programme award (reference: EP/G066051/1) to the dot.rural Digital Economy Hub, at the University of AberdeenPostprin
In Vivo Healing of Meniscal Lacerations Using Bone Marrow-Derived Mesenchymal Stem Cells and Fibrin Glue
Fibrin glue created from a patient's own blood can be used as a carrier to deliver cells to the specific site of an injury. An experimental model for optimizing various permutations of this delivery system in vivo was tested in this study. Harvested equine meniscal sections were reapposed with fibrin glue or fibrin glue and equine bone marrow-derived mesenchymal stem cells (BMSCs). These constructs were then implanted subcutaneously in nude mice. After harvesting of the constructs, BMSC containing constructs showed significantly increased vascularization, and histology showed subjectively decreased thickness of repair tissue and increased total bonding compared to fibrin alone constructs. This model allowed direct comparison of different meniscal treatment groups while using a small number of animals. This in vivo model could be valuable in the future to optimize fibrin and cellular treatments for meniscal lesions in the horse and potentially humans as well
Outcome after proximal femoral fractures during primary total hip replacement by the direct anterior approach
Background: The literature suggests that intraoperative fractures of the greater trochanter and the metaphysis are increased with uncemented stems and the direct anterior approach. This study aims to determine the incidence and assess the functional and radiological outcome after such fractures. Methods: 484 consecutive total hip replacements (THR) (64±12years) were analyzed. We treated trochanteric fractures conservatively without any further denuding, and secured metaphyseal fissures with cerclages. Postoperative X-rays and at the latest follow-up were compared to assess secondary fracture displacement and stem subsidence. Western Ontario and McMaster Universities Arthritis Index (WOMAC) scores after 1year were analyzed. For each patient sustaining a fracture, two patients without fractures were matched in terms of age, body mass index and gender. Results: 13 (2.7%, 5 male, 68±9years) patients with intraoperative fractures of the greater trochanter (n=8) or the metaphysis (n=5) were analyzed. Consolidation was observed in 7/8 patients sustaining a trochanteric fracture while secondary displacement of the fragment occurred in one case. Stem subsidence was observed in 2/5 cases (5 and 7mm). Patients who sustained a fracture showed a trend towards poorer WOMAC scores at 1year postoperatively, compared to patients without fractures. A significantly increased joint stiffness was also observed. Conclusion: The intraoperative fracture risk in this series of THR through a direct anterior approach was 2.7%. Trochanteric fractures do heal without primary fixation. Metaphyseal fractures heal well if immediately stabilized with a cerclag
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Pulmonary adenocarcinoma mutation profile in smokers with smoking-related interstitial fibrosis
Cigarette smoking is an established cause of lung cancer. However, pulmonary fibrosis is also an independent risk factor for the development of lung cancer. Smoking-related interstitial fibrosis (SRIF) has recently been reported. We hypothesized that adenocarcinomas in lungs with SRIF might show distinct molecular changes and examined the molecular phenotype of 168 resected lung adenocarcinomas in lungs with and without SRIF. The diagnosis of SRIF was determined by histological examination, based on the presence of alveolar septal thickening, due to pauci-inflamed, hyalinized, “ropy” collagen, in areas of lung greater than 1 cm away from the tumor. Tumors were concomitantly examined genotypically for mutations in genes frequently altered in cancer, including EGFR and KRAS, by SNaPshot and by fluorescence in situ hybridization for possible ALK rearrangements. Fluorescence in situ hybridization for ROS1 rearrangement (n=36) and/or MET amplification (n=31) were performed when no mutation was identified by either SNaPshot or ALK analysis. Sixty-five cases (38.7%) showed SRIF, which was distributed in all lobes of the lungs examined. No differences were observed in sex, average age, or smoking history in patients with and without SRIF. There was no difference in either the percent or types of adenocarcinoma genetic mutations in patients with SRIF versus those without. This data suggests that SRIF does not represent an independent risk factor for the development of the major known and targeted mutations seen in pulmonary adenocarcinoma. However, additional research is required to investigate the potential significance of SRIF in the pathogenesis of lung cancer
Contents
This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have generally become better automatic stabilizers. Long-run buoyancy exceeds one in about half of the OECD countries, implying that GDP growth has helped improve structural fiscal deficit ratios. Corporate taxes are by far the most buoyant, while excises and property taxes are the least buoyant. For personal income taxes and social contributions, short- and long-run buoyancies have declined since the late 1980s and have, on average, become lower than one
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Stress and adolescent well-being: the need for an interdisciplinary framework
Stress and strain among adolescents have been investigated and discussed largely within three separate disciplines: mental health, where the focus has been on the negative effects of stress on emotional health; criminology, where the emphasis has been on the effects of strain on delinquency; and biology, where the focus has been to understand the effects of stress on physiology. Recently, scholars have called for increased multilevel developmental analyses of the bio-psychosocial nature of risk and protection for behaviors of individuals. This paper draws on several different but converging theoretical perspectives in an attempt to provide an overview of research relevant to stress in adolescence and puts forth a new framework that aims to provide both a common language and consilience by which future research can analyze the effects of multiple biological, social and environmental factors experienced during specific developmental periods, and cumulatively over time, on harmful behavior during adolescence. We present a framework to examine the effects of stress on diverse behavioral outcomes among adolescents, including substance use, suicidal behavior, self-inflicted harm, and delinquency
Type of Physical Activity in Active Individuals Leads to Differences in Strength
The anterior cruciate ligament (ACL) is a very commonly injured ligament in the knee. Typically, the injuries require reconstruction surgery and rehabilitation. The goal of rehab is to achieve the same level of ability and strength as prior to the injury. PURPOSE: The purpose of the study was to investigate activity and strength in individuals who have undergone ACL reconstruction and healthy control participants. We aimed to determine the strength differences between participants who do intentional workouts versus those who live an active lifestyle and to determine whether activity alters strength measures. METHODS: Using existing data, participants were selected to create two groups based on their reported activity, but not injury status. Participants were included if they were considered to be highly active based on the International Physical Activity Questionnaire (IPAQ). The participants were then sorted into two groups based of their total minutes of involved activity: those who have \u3e40% a week involvement in purposeful exercise and those who participate in 20% or less of purposeful exercise. Peak knee extensor and flexor torque values (Nm/kg) were collected using a Biodex isokinetic dynamometer at 60 degrees/sec and 180 degrees/sec. Due to small sample size, Cohen’s d effect sizes were calculated to compare strength between groups. RESULTS: There was a moderate effect size between groups in knee extensor strength at both velocities. At 180 deg/sec relative knee extensor strength was greater in the group of individuals who had less purposeful activity (Table 1). Similarly, at 180 deg/sec, there was a large effect between groups in knee flexor strength. Individuals who were categorized as spending a larger percentage of activity with purposeful exercise happened to also be participants who had undergone ACL reconstruction, and those who had less purposeful exercise were the healthy controls. CONCLUSION: Although participants with ACL reconstructions participated in more frequent and purposeful exercise, the healthy control participants, who were less purposeful with exercise, showed greater measures of strength. ACL reconstruction status impacted knee strength to an extent that purposeful exercise was unable to overcome
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