The Incremental Information Content of \u3cem\u3eSAS No. 59\u3c/em\u3e Going-Concern Opinions

The purpose of this paper is to evaluate whether the expanded requirements of SAS No. 59 (A/CPA [1988]), which requires auditors to actively evaluate and report on a client\u27s going-concern status for the coming year, have allowed investors to make more accurate ex ante assessments of firms that eventually file for bankruptcy. We extend Chen and Church [1996] (hereafter CC), who conclude that SAS No. 34 (AICPA [1981]) subject to going-concern opinions have information value because they reduce the surprise associated with bankruptcy announcements. We hypothesize that if SAS No. 59 has achieved what was intended, going-concern opinions issued under SAS No. 59 should further reduce investor surprise at bankruptcy announcements. While we do not believe SAS No. 59 was issued for the specific purpose of helping users to predict bankruptcy, we do suggest that the increased auditor responsibility and improved communication should provide users with information that is of relatively higher quality. This argument is based on a number of important differences between SAS No. 34 and SAS No. 59

Blue cone monochromacy: causative mutations and associated phenotypes.

PurposeTo perform a phenotypic assessment of members of three British families with blue cone monochromatism (BCM), and to determine the underlying molecular genetic basis of disease.MethodsAffected members of three British families with BCM were examined clinically and underwent detailed electrophysiological and psychophysical testing. Blood samples were taken for DNA extraction. Molecular analysis involved the amplification of the coding regions of the long (L) and medium (M) wave cone opsin genes and the upstream locus control region (LCR) by polymerase chain reaction (PCR). Gene products were directly sequenced and analyzed.ResultsIn all three families, genetic analysis identified that the underlying cause of BCM involved an unequal crossover within the opsin gene array, with an inactivating mutation. Family 1 had a single 5'-L-M-3' hybrid gene, with an inactivating Cys203Arg (C203R) mutation. Family 3 had an array composed of a C203R inactivated 5'-L-M-3' hybrid gene followed by a second inactive gene. Families 1 and 3 had typical clinical, electrophysiological, and psychophysical findings consistent with stationary BCM. A novel mutation was detected in Family 2 that had a single hybrid gene lacking exon 2. This family presented clinical and psychophysical evidence of a slowly progressive phenotype.ConclusionsTwo of the BCM-causing family genotypes identified in this study comprised different hybrid genes, each of which contained the commonly described C203R inactivating mutation. The genotype in the family with evidence of a slowly progressive phenotype represents a novel BCM mutation. The deleted exon 2 in this family is not predicted to result in a shift in the reading frame, therefore we hypothesize that an abnormal opsin protein product may accumulate and lead to cone cell loss over time. This is the first report of slow progression associated with this class of mutation in the L or M opsin genes in BCM

Why architecture graduates do not register as architects: a quantitative and qualitative South Australian study 1999-2011

Australia is not making the most of its architecture skills base because gender-based issues appear to be deterring female graduates from completing their registration as architects; gaining suitable employment is also a factor in non-registration for men and women. Architectural registration is required in all Australian states, and by Australia’s major trading partners, to safeguard the public and regulate the profession. Tracking 13 cohorts of graduates from two adjacent Australian architecture schools (in one state, South Australia) revealed that more than three-quarters of female graduates over the period 1999-2011 had not registered as architects prior to 2014. Although, nationally, 21% of registered architects in Australia are women, there would be an expectation that this number is closing in male registration (79%) due largely to historically low female enrolments in architecture schools. This must be discounted as an ongoing explanatory factor as women have formed 40% of Australian graduating classes since 1999 and 37% in South Australia during the period 1999-2011. From 1999 to 2013, 29% of those who registered in South Australia were women. Because graduates can register in any state or territory in Australia, or overseas, the registration status of all architecture graduates from 1999 to 2011 was tracked using Australian and State registration rolls and social media. The findings were that 22% of female and 27% of male South Australian graduates (1999-2011) had registered as architects. Gender-based and other factors were investigated using qualitative research with female and male cohorts who had and had not registered. Gender, which along with confidence was seen as a factor in non-registration for women, was not an issue for men, who most frequently cited securing suitable employment to fulfil the mandatory hours for the registration Logbook as a factor in their non-registration.Susan J. Shannon, Naomi Webb, Yishu Zeng, Jenna Holde

The international integrated reporting framework : key issues and future research opportunities

This paper has three main aims. First, the paper introduces the concept of integrated reporting () as described by the International Integrated Reporting Council (IIRC). A background to the development of the concept over the 4-year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a Consultation Draft (CD) of the framework in March 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the International Association for Accounting Education and Research (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of .http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-646X2015-02-28hb201

Analysis of anemia and iron supplementation among glioblastoma patients reveals sex-biased association between anemia and survival

The association between anemia and outcomes in glioblastoma patients is unclear. We analyzed data from 1346 histologically confirmed adult glioblastoma patients in the TriNetX Research Network. Median hemoglobin and hematocrit levels were quantified for 6 months following diagnosis and used to classify patients as anemic or non-anemic. Associations of anemia and iron supplementation of anemic patients with median overall survival (median-OS) were then studied. Among 1346 glioblastoma patients, 35.9% of male and 40.5% of female patients were classified as anemic using hemoglobin-based WHO guidelines. Among males, anemia was associated with reduced median-OS compared to matched non-anemic males using hemoglobin (HR 1.24; 95% CI 1.00-1.53) or hematocrit-based cutoffs (HR 1.28; 95% CI 1.03-1.59). Among females, anemia was not associated with median-OS using hemoglobin (HR 1.00; 95% CI 0.78-1.27) or hematocrit-based cutoffs (HR: 1.10; 95% CI 0.85-1.41). Iron supplementation of anemic females trended toward increased median-OS (HR 0.61; 95% CI 0.32-1.19) although failing to reach statistical significance whereas no significant association was found in anemic males (HR 0.85; 95% CI 0.41-1.75). Functional transferrin-binding assays confirmed sexually dimorphic binding in resected patient samples indicating underlying differences in iron biology. Anemia among glioblastoma patients exhibits a sex-specific association with survival

Breed differences in development of anti-insulin antibodies in diabetic dogs and investigation of the role of dog leukocyte antigen (DLA) genes

Administration of insulin for treatment of diabetes mellitus in dogs can stimulate an immune response, with a proportion of animals developing anti-insulin antibodies (AIA). For an IgG antibody response to occur, this would require B cell presentation of insulin peptides by major histocompatibility complex (MHC) class II molecules, encoded by dog leukocyte antigen (DLA) genes, in order to receive T-cell help for class switching. DLA genes are highly polymorphic in the dog population and vary from breed to breed. The aim of the present study was to evaluate AIA reactivity in diabetic dogs of different breeds and to investigate whether DLA genes influence AIA status. Indirect ELISA was used to determine serological reactivity to insulin in diabetic dogs, treated with either a porcine or bovine insulin preparation. DLA haplotypes for diabetic dogs were determined by sequence-based typing of DLA-DRB1, -DQA1 and -DQB1 loci. Significantly greater insulin reactivity was seen in treated diabetic dogs (n = 942) compared with non-diabetic dogs (n = 100). Relatively few newly diagnosed diabetic dogs (3/109) were found to be AIA positive, although this provides evidence that insulin autoantibodies might be involved in the pathogenesis of the disease in some cases. Of the diabetic dogs treated with a bovine insulin preparation, 52.3% (182/348) were AIA positive, compared with 12.6% (75/594) of dogs treated with a porcine insulin preparation, suggesting that bovine insulin is more immunogenic. Breeds such as dachshund, Cairn terrier, miniature schnauzer and Tibetan terrier were more likely to develop AIA, whereas cocker spaniels were less likely to develop AIA, compared with crossbreed dogs. In diabetic dogs, DLA haplotype DRB1*0015--DQA1*006--DQB1*023 was associated with being AIA positive, whereas the haplotype DLA-DRB1*006--DQA1*005--DQB1*007 showed an association with being AIA negative. These research findings suggest that DLA genes influence AIA responses in treated diabetic dogs

Measuring α\alpha in the Early Universe: CMB Polarization, Reionization and the Fisher Matrix Analysis

We present a detailed analysis of present and future Cosmic Microwave Background constraints of the value of the fine-structure constant, $\alpha$. We carry out a more detailed analysis of the WMAP first-year data, deriving state-of-the-art constraints on $\alpha$ and discussing various other issues, such as the possible hints for the running of the spectral index. We find, at 95% C.L. that $0.95 < \alpha_{\text{dec}} / \alpha_0 < 1.02$. Setting $dn_S /dlnk=0$, yields $0.94< \alpha_{\text{dec}} / \alpha_0 < 1.01$ as previously reported. We find that a lower value of $\alpha / \alpha_0$ makes a value of $d n_S /dlnk = 0$ more compatible with the data. We also perform a thorough Fisher Matrix Analysis (including both temperature and polarization, as well as $\alpha$ and the optical depth $\tau$), in order to estimate how future CMB experiments will be able to constrain $\alpha$ and other cosmological parameters. We find that Planck data alone can constrain $\tau$ with a accuracy of the order 4% and that this constraint can be as small as 1.7% for an ideal cosmic variance limited experiment. Constraints on $\alpha$ are of the order 0.3% for Planck and can in principle be as small as 0.1% using CMB data alone - tighter constraints will require further (non-CMB) priors.Comment: 29 pages, 11 figures, 15 tables, submitted to MNRAS. Higher resolution figures available at http://www.mrao.cam.ac.uk/~graca/alph

An empirical approach to selecting community-based alcohol interventions:combining research evidence, rural community views and professional opinion

<p>Abstract</p> <p>Background</p> <p>Given limited research evidence for community-based alcohol interventions, this study examines the intervention preferences of rural communities and alcohol professionals, and factors that influence their choices.</p> <p>Method</p> <p>Community preferences were identified by a survey of randomly selected individuals across 20 regional Australian communities. The preferences of alcohol professionals were identified by a survey of randomly selected members of the Australasian Professional Society on Alcohol and Other Drugs. To identify preferred interventions and the extent of support for them, a budget allocation exercise was embedded in both surveys, asking respondents to allocate a given budget to different interventions. Tobit regression models were estimated to identify the characteristics that explain differences in intervention preferences.</p> <p>Results</p> <p>Community respondents selected school programs most often (88.0%) and allocated it the largest proportion of funds, followed by promotion of safer drinking (71.3%), community programs (61.4%) and police enforcement of alcohol laws (60.4%). Professionals selected GP training most often (61.0%) and allocated it the largest proportion of funds, followed by school programs (36.6%), community programs (33.8%) and promotion of safer drinking (31.7%). Community views were susceptible to response bias. There were no significant predictors of professionals' preferences.</p> <p>Conclusions</p> <p>In the absence of sufficient research evidence for effective community-based alcohol interventions, rural communities and professionals both strongly support school programs, promotion of safer drinking and community programs. Rural communities also supported police enforcement of alcohol laws and professionals supported GP training. The impact of a combination of these strategies needs to be rigorously evaluated.</p

Self-Harm and Suicide Attempts among High-Risk, Urban Youth in the U.S.: Shared and Unique Risk and Protective Factors

The extent to which self-harm and suicidal behavior overlap in community samples of vulnerable youth is not well known. Secondary analyses were conducted of the “linkages study” (N = 4,131), a cross-sectional survey of students enrolled in grades 7, 9, 11/12 in a high-risk community in the U.S. in 2004. Analyses were conducted to determine the risk and protective factors (i.e., academic grades, binge drinking, illicit drug use, weapon carrying, child maltreatment, social support, depression, impulsivity, self-efficacy, parental support, and parental monitoring) associated with both self-harm and suicide attempt. Findings show that 7.5% of participants reported both self-harm and suicide attempt, 2.2% of participants reported suicide attempt only, and 12.4% of participants reported self-harm only. Shared risk factors for co-occurring self-harm and suicide attempt include depression, binge drinking, weapon carrying, child maltreatment, and impulsivity. There were also important differences by sex, grade level, and race/ethnicity that should be considered for future research. The findings show that there is significant overlap in the modifiable risk factors associated with self-harm and suicide attempt that can be targeted for future research and prevention strategies

Sustainable development and stakeholder relations management: Exploring sustainability reporting in the hospitality industry from a SD-SRM approach

ABSTRACT: This paper explores the sustainability reporting of 170 hospitality companies from a SD-SRM approach.The purpose of the study is to ascertain the information that companies disclose in accordance with thesustainable development (SD) and the stakeholder relations management (SRM) theories and to identifythe areas for improvement in the management and reporting practices of sustainability in the hospi-tality industry. The authors use the content analysis method to identify and describe the sustainabilityreporting of hotel chains and independently managed hotels in Spain. The findings show that the sustaina-bility information reported by hospitality companies currently meets the basic principles of a SD-SRMapproach. Nonetheless, the authors also identify areas for improvement, such as the orientation of thereporting to suppliers or the more equilibrated distribution of information among all corporate stake-holders. Based on these findings, the authors consider that the integration of information following theSD-SRM approach described in this paper could facilitate a better compliance of hospitality companieswith the principles of the SD and SRM theories