Substance Abuse\u27s Impact on Public Accounting

A case study was performed to determine best practices for handling substance use disorder (SUD) when the problem occurs in business. SUD is a common problem that affects most businesses. The problem can result in high costs to businesses and is often difficult to navigate. The problem identified in the study was investigated by answering the primary research questions established in the planning stages of the study. An exhaustive literature review was performed on the topic, and common themes were discovered during a review of the literature. After the planning stage, the researcher performed a case study. Interviews of 23 certified public accountants (CPA) who practice in the state of Louisiana were conducted. Quantitative procedures were also performed to triangulate the case study findings. 105 CPAs were surveyed during this process. The quantitative findings matched many of the qualitative findings found during the case study. This document includes a detailed discussion of the findings of the study along with a practical application guide to enable businesses to better handle SUD when it presents. The application guide provides businesses with a list of possible steps to mitigate the damage SUD causes. This study was conducted with the purpose of improving God’s world and fulfilling God’s purpose for business on earth

Serrated trailing edges for improving lift and drag characteristics of lifting surfaces

An improvement in the lift and drag characteristics of a lifting surface is achieved by attaching a serrated panel to the trailing edge of the lifting surface. The serrations may have a saw-tooth configuration, with a 60 degree included angle between adjacent serrations. The serrations may vary in shape and size over the span-wise length of the lifting surface, and may be positioned at fixed or adjustable deflections relative to the chord of the lifting surface

Oncoplastic Approaches to Breast Conservation

When a woman is diagnosed with breast cancer many aspects of her physical, emotional, and sexual wholeness are threatened. The quickly expanding field of oncoplastic breast surgery aims to enhance the physician commitment to restore the patient's image and self-assurance. By combining a multidisciplinary approach to diagnosis and treatment with oncoplastic surgery, successful results in the eyes of the patient and physician are significantly more likely to occur. As a way to aid oncoplastic teams in determining which approach is most suitable for their patient's tumor size, tumor location, body habitus, and desired cosmetic outcome we present a review of several oncoplastic surgical approaches. For resections located anywhere in the breast, the radial ellipse segmentectomy incision and circumareolar approach for segmental resection are discussed. For resections in the upper or central breast, crescent mastopexy, the batwing incision, the hemibatwing incision, donut mastopexy, B-flap resection, and the central quadrantectomy are reviewed. For lesions of the lower breast, the triangle incision, inframammary incision, and reduction mastopexy are discussed. Surgeons who are interested in adding oncoplastic breast conserving therapies to their skill sets are encouraged to implement these surgical techniques where applicable and to seek out breast fellowships or enhanced training when appropriate

Are Ironstone Gravel Soils in Southwest Western Australia: All the Same?

Ironstone gravel soils are widespread, locally common, and important for cropping in Western Australia (WA). The spatial extent of these soils is reasonably well known, but geographic differences and distinct subgroups of gravel soils are not. We present a novel approach to map ironstone gravel layers and associated fine earth texture classes to improve understanding of gravel soil characteristics and distribution across southwestern WA

Feature coding dataset for trained and untrained working memory tasks in randomized controlled trials of working memory training.

The data presented in this article are produced as part of the original research article entitled "Working memory training involves learning new skills" (Gathercole, Dunning, Holmes & Norris, in press). This article presents a dataset of coded features for pairs of trained and untrained working memory (WM) tasks from randomized controlled trials of WM training with active control groups. Feature coding is provided for 113 untrained WM tasks each paired with the most similar task in the training program, taken from 23 training studies. A spreadsheet provides summary information for each task pair, its transfer effect size, and coding of the following features for each task: stimulus category, stimulus domain, stimulus modality, response modality, and recall paradigm

Shay Gap soil survey: investigating the suitability of soils and landforms for irrigated agriculture in the western West Canning Basin

This report describes the soil and land resources of the Shay Gap study area (SA), which is south of Wallal Downs Station, in unallocated Crown land in the Shire of East Pilbara. It assesses the study area’s capability for three types of irrigated agriculture and examines land resources to ensure any future irrigation developments are sustainable and do not degrade the environment. The Shay Gap SA lies within the West Canning Basin, an area of about 3500 square kilometres at the western margin of the onshore Canning Basin. The West Canning Basin has a substantial groundwater resource that provides fresh and fit-for-purpose water for a variety of uses. Land use is intensifying nearby, via irrigation of soils and landforms similar to the Shay Gap SA. Small- to medium-scale horticulture enterprises have been developed over the past 30 years in the La Grange area. The soils of surrounding areas that are currently used for irrigation are deep red sands and red sandy earths. They are well drained to rapidly drained and have no perched watertable, potentially enabling year-round production. Analyses from established horticultural properties indicate soils do not show any chemical or major physical limitations that would prevent their use for irrigated agriculture, provided that production systems maintain a balanced water and nutrient regime for optimal crop growth. The main degradation hazard limiting the agricultural capability of soil and landscapes in the Shay Gap SA is erosion by wind and water. Other hazards — subsoil acidification and compaction — will require ongoing monitoring and management intervention. The ionic constituents of irrigation water will require monitoring and may influence management practices because of the low pH and phosphorus buffering capacity of the soil. This land assessment identified 1430 hectares (ha) of land with fair capability for irrigated agriculture of high productive capacity, and another 11 000ha with fair capability for irrigated agriculture of moderate productive capacity, should sufficient water reserves be identified

Engineering assessment of building design option at sketch design stage 'Energysave'.

During the early design stages of a building, different options are assessed using simple tools, that contain a large number of assumptions the very nature of which can bias choice or possibly lead to an inappropriate solution. Many designers are of the opinion that, because not all details are known, such tools are not suitable for application at early stages in the design. This paper describes the on-going development of a software tool. The prototype of the EnergySave software will be ready by the end of 2002, in which a general, text based description of the building can be used to generate sufficient data to drive a valid analysis using a detailed thermal model

Relations Between Toddler Sleep Characteristics, Sleep Problems, and Temperament

Two sources of information (parent reported sleep diaries and actigraph records) were used to investigate how toddler sleep characteristics (bed time/sleep onset, wake time/sleep offset, total nighttime sleep and total sleep time) are related to sleep problems and temperament. There were 64 toddler participants in the study. Consistent with studies of older children, parent reports differed from actigraph based records. The findings that parent reported and actigraph recorded sleep characteristics varied as a function of parent report of toddler sleep problems and temperament add needed information on toddler sleep. Such information may contribute to improving parents’ awareness of their child’s sleep characteristics and correlates of problem sleep

Mammographic Findings after Intraoperative Radiotherapy of the Breast

Intraoperative Radiotherapy (IORT) is a form of accelerated partial breast radiation that has been shown to be equivalent to conventional whole breast external beam radiotherapy (EBRT) in terms of local cancer control. However, questions have been raised about the potential of f IORT to produce breast parenchymal changes that could interfere with mammographic surveillance of cancer recurrence. The purpose of this study was to identify, quantify, and compare the mammographic findings of patients who received IORT and EBRT in a prospective, randomized controlled clinical trial of women with early stage invasive breast cancer undergoing breast conserving therapy between July 2005 and December 2009. Treatment groups were compared with regard to the 1, 2 and 4-year incidence of 6 post-operative mammographic findings: architectural distortion, skin thickening, skin retraction, calcifications, fat necrosis, and mass density. Blinded review of 90 sets of mammograms of 15 IORT and 16 EBRT patients demonstrated a higher incidence of fat necrosis among IORT recipients at years 1, 2, and 4. However, none of the subjects were judged to have suspicious mammogram findings and fat necrosis did not interfere with mammographic interpretation