100 Years of Credit Unions: Impact of Tax Exempt Status The Case for Georgia

Thomas G. Noland Ph.D., CPA, CMA, CDFM, is associate professor of accounting in the Mitchell College of Business, University of South Alabama, Mobile, AL 36688-0002. Edward H. Sibbald is BB&T Executive in residence in banking and director for the Center for Excellence in Financial Services in the College of Business Administration, Georgia Southern University, Statesboro, GA 30460-8151

Trees for Shelter: The Implications in Agroforestry System

The objective of this study was to determine the horizontal and vertical variations in soil penetration resistance (PR) observed at tree-scale in silvopastoral plots that were grazed by sheep with and without trees. Sycamore trees (Acer pseudoplatanus L) were planted in the spring of 1988 at 10 m x 10 m spacing (100 stems/ha) at Glensaugh NE of Scotland on plots replicated over three blocks in Randomized Complete Block design on a predominantly rye grass (Lolium perenne L) pasture. Included in the design were pasture plots without trees (Control). The experiment is grazed by sheep yearly from April to October. Soil PR was measured in Mega Pascals (MPa) around two randomly selected trees in each plot in 8 directions of the compass - N, NE, E, SE, S, SW, W and NW at 1 m intervals starting at 0.5 m from the tree base to mid point of the separation distance (4.5 m) between the trees. The soil PR data were measured at 3.5 cm soil depth intervals at points around the tree up to depth limit of 21.0 cm. This gave six depth intervals of d1 (3.5), d2 (7.0), d3 (10.5), d4 (14.0), d5 (17.5) and d6 (21.0). In the Control plots, soil PR was measured as in the Sycamore plots around two hypothetical tree positions chosen randomly in each plot. The soil PR was found to decrease significantly within the horizontal distance of 4.5 m from the tree and depth for up to d3 (10.5 cm) only in the grazed Sycamore plots. Soil penetrometer resistance was found to increase significantly within the vertical distance of 0-14 cm of the soil around the tree in grazed Sycamore and Control plots. Beyond this soil depth, soil PR was no longer significant in these treatments

Soil Nutrient Redistribution Pattern About the Tree in a Silvopastoral System

The objective of this paper is to report the effect of animal-tree interactions on soil nutrient redistribution pattern in a grazed silvopastoral experiment site at Glensaugh, in NE Scotland. Scots pine (Pinus sylvestris L) tree species were planted in square lattice arrangements at 5 m x 5 m, spacing (400 stems/ha) on plots replicated over three blocks in Randomized Complete Block design on a predominantly rye grass (Lolium perenne L) pasture which was grazed by sheep yearly from April to October. Included in the design were grazed pasture plots without trees (Control). Soil samples were collected from around two randomly selected trees in each plot in four directions N, E, S and W at 1 m interval starting at 0.5 m from the tree base up to mid point of the separation distance between trees. In the Control plots, soil samples were collected as above from two hypothetical tree positions chosen randomly. The analysis of variance result showed that soil total N, %C and Organic matter (OM) increased significantly with horizontal distance from the tree in the grazed Scots pine plots whereas soil nutrients did not vary significantly with horizontal distance from the tree in the Control plots

Checklists improve experts' diagnostic decisions

Context Checklists are commonly proposed tools to reduce error. However, when applied by experts, checklists have the potential to increase cognitive load and result in expertise reversal'. One potential solution is to use checklists in the verification stage, rather than in the initial interpretation stage of diagnostic decisions. This may avoid expertise reversal by preserving the experts' initial approach. Whether checklist use during the verification stage of diagnostic decision making improves experts' diagnostic decisions is unknown. Methods Fifteen experts interpreted 18 electrocardiograms (ECGs) in four different conditions: undirected interpretation; verification without a checklist; verification with a checklist, and interpretation combined with verification with a checklist. Outcomes included the number of errors, cognitive load, interpretation time and interpretation length. Outcomes were compared in two analyses: (i) a comparison of verification conditions with and without a checklist, and (ii) a comparison of all four conditions. Standardised scores for each outcome were used to calculate the efficiency of a checklist and to weigh its relative benefit against its relative cost in terms of cognitive load imposed, interpretation time and interpretation length. Results In both analyses, checklist use was found to reduce error (more errors were corrected in verification conditions with checklists [0.29 +/- 0.77 versus 0.03 +/- 0.61 errors per ECG], and fewer net errors occurred in all conditions with checklists [0.39 +/- 1.14 versus 1.04 +/- 1.49 errors per ECG];

Do you have to re-examine to reconsider your diagnosis? Checklists and cardiac exam

Background Few studies have investigated whether clinicians can use checklists to verify their diagnostic decisions. Checklists may improve accuracy by prompting clinicians to reconsider or recollect information but might impair decision making by adding to clinicians' cognitive load. This study assessed whether checklists improve cardiac exam diagnostic accuracy, and whether this benefit is dependent on collecting additional information. Methods 191 internal medicine residents examined a cardiopulmonary simulator. They provided a diagnosis, subjective rating of certainty, and key findings before and after using a checklist. Residents were randomised; half were allowed access to the simulator and half were prohibited access to the simulator while using the checklist. Residents rated their cognitive load in each step: prechecklist diagnosis, checklist use and postchecklist diagnosis. Result Verifying with a checklist resulted in improved diagnostic accuracy; 88 residents (46%) made the correct diagnosis before using the checklist compared with 97 (51%) afterwards, p=0.04. The benefit of checklist use was restricted to residents allowed to re-examine the simulator (10 changed to correct diagnosis and one to an incorrect diagnosis) whereas no net benefit was seen among residents unable to re-examine the simulator (two changed to a correct diagnosis and two to an incorrect diagnosis, p=0.03). Those able to re-examine the simulator were slightly more confident after checklist use, whereas those unable to re-examine were slightly less confident after checklist use (p=0.01). The opportunity to re-examine the simulator had no effect on the accuracy of key findings reported. Of the three steps, checklist use was associated with the lowest cognitive load (F-1,F-189=68

Allergic Rhinitis and its Associated Co-Morbidities at Bugando Medical Centre in Northwestern Tanzania; A Prospective Review of 190 Cases.

Allergic rhinitis is one of the commonest atopic diseases which contribute to significant morbidity world wide while its epidemiology in Tanzania remains sparse. There was paucity of information regarding allergic rhinitis in our setting; therefore it was important to conduct this study to describe our experience on allergic rhinitis, associated co-morbidities and treatment outcome in patients attending Bugando Medical Centre. This was descriptive cross-sectional study involving all patients with a clinical diagnosis of allergic rhinitis at Bugando Medical Centre over a three-month period between June 2011 and August 2011. Data was collected using a pre-tested coded questionnaire and analyzed using SPSS statistical computer software version 17.0. A total of 190 patients were studied giving the prevalence of allergic rhinitis 14.7%. The median age of the patients was 8.5 years. The male to female ratio was 1:1. Adenoid hypertrophy, tonsillitis, hypertrophy of inferior turbinate, nasal polyps, otitis media and sinusitis were the most common co-morbidities affecting 92.6% of cases and were the major reason for attending hospital services. Sleep disturbance was common in children with adenoids hypertrophy (χ2 = 28.691, P = 0.000). Allergic conjunctivitis was found in 51.9%. The most common identified triggers were dust, strong perfume odors and cold weather (P < 0.05). Strong perfume odors affect female than males (χ2 = 4.583, P = 0.032). In this study family history of allergic rhinitis was not a significant risk factor (P =0.423). The majority of patients (68.8%) were treated surgically for allergic rhinitis co morbidities. Post operative complication and mortality rates were 2.9% and 1.6% respectively. The overall median duration of hospital stay of in-patients was 3 days (2 - 28 days). Most patients (98.4%) had satisfactory results at discharge. The study shows that allergic rhinitis is common in our settings representing 14.7% of all otorhinolaryngology and commonly affecting children and adolescent. Sufferers seek medical services due to co-morbidities of which combination of surgical and medical treatment was needed. High index of suspicions in diagnosing allergic rhinitis and early treatment is recommended