DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?

In order to fulfill the requirements of East Carolina University’s Honors College, I created the research study described in this paper to examine the effects on auditor liability under United States Generally Accepted Accounting Principles compared to the International Financial Reporting Standards. The Financial Accounting Standards Board and the International Accounting Standards Board have been working towards convergence between U.S. GAAP, a rules-based system, and IFRS, a principles-based system. This research study examines whether potential jurors would hold auditors to a different negligence standard between rules-based and principles-based accounting. This study also explores how juror assessments of auditor responsibility differ when auditor liability is limited, as opposed to, unlimited. An experiment was conducted with students at a large state university representing jurors. I found evidence that auditor liability was held to a higher dollar value under unlimited liability and when relevant accounting standards were rules-based

Edge reductions in cyclically k-connected cubic graphs

AbstractThis paper examines edge reductions in cyclically k-connected cubic graphs, focusing on when they preserve the cyclic k-connectedness. For a cyclically k-connected cubic graph G, we denote by Nk(G) the set of edges whose reduction gives a cubic graph which is not cyclically k-connected. With the exception of three graphs, Nk(G) consists of the edges in independent k-edge cuts. For this reason we examine the properties and interactions between independent k-edge cuts in cyclically k-connected cubic graphs. These results lead to an understanding of the structure of G[Nk]. For every k, we prove that G[Nk] is a forest with at least k trees if G is a cyclically k-connected cubic graph with girth at least k + 1 and Nk ≠ ⊘. Let fk(ν) be the smallest integer such that |Nk(G)| ≤ fk(ν) for all cyclically k-connected cubic graphs G on ν vertices. For all cyclically 3-connected cubic graphs G such that 6 ≤ ν(G) and N3 ≠ ⊘, we prove that G[N3] is a forest with at least three trees. We determine f3 and state a characterization of the extremal graphs. We define a very restricted subset N4b of N4 and prove that if N4g = N4 − N4b ≠ ⊘, then G[N4g] is a forest with at least four trees. We determine f4 and state a characterization of the extremal graphs. There exist cyclically 5-connected cubic graphs such that E(G) = N5(G), for every ν such that 10 ≤ ν and 16 ≠ ν. We characterize these graphs. Let gk(ν) be the smallest integer such that |Nk(G)| ≤ gk(ν) for all cyclically k-connected cubic graphs G with ν vertices and girth at least k + 1. For k ∈ {3, 4, 5}, we determine gk and state a characterization of the extremal graphs

Additional file 1: of New Highly Active Antiretroviral drugs and generic drugs for the treatment of HIV infection: a budget impact analysis on the Italian National Health Service (Lombardy Region, Northern Italy)

Patient’s distribution in the second semester of each year of the base case scenario and of the “new and generic drugs” scenario. (DOCX 39 kb

Comparative efficacy and safety of antibiotics used to treat acute bacterial skin and skin structure infections: Results of a network meta-analysis

<div><p>Objective</p><p>This NMA compared the efficacy and safety between IV antibiotics that are used in the current standard of care for managing adult patients (≥18 years of age) with ABSSSI.</p><p>Methods</p><p>Comparators were chosen on the basis that both direct and indirect comparisons between the interventions of interest could be performed. Outcomes of the analysis were selected on the basis that they are frequently measured and reported in trials involving ABSSSI patients, and only published randomised control trials of any size and duration and with any blinding status were eligible for inclusion in the analysis. The NMA was performed using both a fixed-effect and random-effect model. Efficacy-related endpoints were (1) clinical treatment success and (2) microbiological success at TOC visit. Safety-related endpoints were (1) number of discontinuations due to AEs/SAEs, (2) patients experiencing AEs, (3) patients experiencing SAEs and (4) all-cause mortality.</p><p>Results</p><p>Study interventions included daptomycin, dalbavancin, linezolid and tigecycline. Vancomycin was the comparator in all studies, except in two where it was linezolid and teicoplanin. The NMA showed that irrespective of patient subgroup, the likelihood of clinical and microbiological success with dalbavancin was statistically similar to the comparators studied. No statistically significant differences were observed between dalbavancin and any of the comparators in the discontinuation rate due to AEs/SAEs. In contrast, dalbavancin was associated with a significantly lower likelihood of experiencing an AE than linezolid, a significantly lower likelihood of experiencing a SAE than vancomycin and daptomycin, and a significantly lower risk of all-cause mortality than vancomycin, linezolid and tigecycline.</p><p>Conclusion</p><p>Dalbavancin affords a promising, new alternative IV antimicrobial agent which is as effective as traditional therapies, but with the added benefit of enabling clinicians to treat patients with ABSSSI in different organisational settings. Notwithstanding, any introduction of an effective treatment with a differential mode of administration into healthcare systems must be followed by a change in clinical practice and patient management in order to fully achieve desirable economic outcomes.</p></div

Results for the efficacy and safety-related endpoints from the network meta-analysis.

<p>Results for the efficacy and safety-related endpoints from the network meta-analysis.</p

Network of the studies used in the meta-analysis.

<p>Abbreviations: DAL: dalbavancin; DAP: daptomycin; LZD: linezolid; TEI: teicoplanin; VAN: vancomycin; TIG: tigecycline. *Includes studies where the comparator was vancomycin, vancomycin plus aztreonam. Or vancomycin plus conventional treatment. Each node represents a treatment and the connecting lines indicate pairs of treatments that have been directly compared in one RCT. The numbers in the connecting lines indicate the number of relevant studies for each treatment comparison.</p

Heterogeneity for the different pairwise meta-analyses used in the network meta-analysis.

<p>Heterogeneity for the different pairwise meta-analyses used in the network meta-analysis.</p

Clinical trials included in the network meta-analysis.

<p>Clinical trials included in the network meta-analysis.</p

Forest plot on a log scale of the Odds ratios between dalbavancin and all other treatments for discontinuation due to AEs/SAEs for adults only (Odds ratio >1 favours DAL).

<p>Forest plot on a log scale of the Odds ratios between dalbavancin and all other treatments for discontinuation due to AEs/SAEs for adults only (Odds ratio >1 favours DAL).</p