173 research outputs found
Disclosure Of Nonaudit Services Fees: Perceptions Of Investors And Accounting Professionals
This study examines investors’ and accounting professionals’ perceptions related to the necessity and form of disclosure of nonaudit service (NAS) fees pursuant to the Security and Exchange Commission’s Final Rule on auditor independence. A between-subjects design was used to examine participants’ opinions as to the need for disclosure of the performance of NAS and the particular form of disclosure that was preferred. The design incorporated four types of NAS (actuarial services, internal audit outsourcing, legal services, and software training), two levels of materiality (40 percent and 3 percent), and three categories of participants (non-Big 5 CPA firm professionals, Big 5 CPA firm professionals, and investors). A larger percentage of investors favored disclosure of NAS fees than either non-Big 5 CPA firm professionals or Big 5 CPA firm professionals. In addition, of those who favored disclosure, investors favored disclosure of the amount of NAS along with the total audit fees, regardless of the amount, while non-Big 5 CPA firm professionals and Big 5 CPA firm professionals both favored disclosure of the amount of NAS alone and only if those services exceeded a specified threshold. The investor results lend support to the SEC’s revised auditor independence rules
Individual pulmonary vein size and survival in infants with totally anomalous pulmonary venous connection
AbstractObjectives. We investigated whether mortality in totally anomalous pulmonary venous connection could be predicted from preoperative individual pulmonary vein size.Background. Some infants with this anomaly die with or without surgical repair because of stenosis of individual pulmonary veins.Methods. Individual pulmonary vein, vertical vein and pulmonary venous confluence diameters were retrospectively measured from preoperative echocardiograms in 32 infants with totally anomalous pulmonary venous connection presenting to Children's Hospital, Boston over a 1/2-year period. Data on body surface area, other cardiac anomalies, presence of initial pulmonary venous obstruction and early surgery and outcome were also recorded.Results. Of 32 patients, 6 (18.8%) died before hospital discharge, and 8 (25.0%) died subsequently. Six (75.0%) of the eight patients who died late had individual pulmonary vein stenosis at sites remote from the surgical anastomosis to the left atrium. The remaining 18 patients (56.3%) are alive at a mean follow-up period of 9.7 months. A Cox proportional hazard model revealed that small sum of individual pulmonary vein diameters (p = 0.0004), small confluence size (p = 0.02) and presence of heterotaxy syndrome (p = 0.008) were each significant univariate predictors of survival. Multivariate analysis showed that small pulmonary vein sum was a strong predictor of survival (p = 0.008), independent of the presence of heterotaxy syndrome. An analysis stratified by the presence of heterotaxy syndrome showed that the predictive effect of small pulmonary vein sum on survival was strongest in patients without heterotaxy syndrome.Conclusions. These data show that individual pulmonary vein size at diagnosis is a strong, independent predictor of survival in patients with totally anomalous pulmonary venous connection. In patients with this anomaly and small individual pulmonary veins, the anomaly may not be correctable by surgical creation of an anastomosis between the pulmonary venous confluence and the left atrium
Multipolar endocardial mapping of the right atrium during cardiac catheterization: description of a new technique
AbstractObjectives. Using a new mapping system that allows the simultaneous acquisition of date from 25 right atrial bipolar electrodes during cardiac catheterization, we mapped normal sinus rhythm and atrial reentrant tachycardia in 24 sheep (20 to 49 kg) and 7 pigs (25 to 35 kg).Background. Rapid, high resolution mapping during cardiac catheterization may shorten ablation procedures and permit ablation of otherwise refractory arrhythmias.Methods. A flexible, elliptic, basket-shaped recording catheter has five spokes, each with 10 electrodes arranged as 5 bipolar pairs. Catheter shape, electrode spacing and introduction technique were modified in response to the results of experiments in the first 23 animals. In the most recent eight animals, retraction of a string attached to the distal tip distended the basket, providing safe tissue contact. Filtered (30 to 250 Hz) bipolar recordings from all 25 electrode pairs, as well as a surface electrocardiogram, were recorded and digitized at 1,000 Hz using custom software. An activation map was digitally constructed and superimposed on anteroposterior and lateral fluoroscopic catheter images. Bipolar recordings were made in normal sinus rhythm (31 animals), with adequate signals recorded from >95% of electrode pairs. Rapid burst pacing and intentional right atrial air embolus (30 to 50 ml) induced sustained atrial reentrant tachycardia in five animais, which was also adequately recorded.Results. Catheter positioning and complete atrial mapping required <10 min after venous access in the most recent eight experiments. The catheter was left in position for up to 4 h. Postmortem evaluation revealed minor superficial abrasion of the venae cavae or right atrial endocardium in six animals and moderate abrasion in two. No other damage was observed.Conclusions. This new system may ultimately assist in mapping simple or complex atrial arrhythmias during cardiac eatheterization
Ventricular Tachycardia Detection Using Bipolar Electrogram Analysis is Site Specific
Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/75656/1/j.1540-8159.1992.tb03039.x.pd
Recommended from our members
Public Health Approach to Improve Outcomes for Congenital Heart Disease Across the Life Span.
Does physiotherapy reduce the incidence of postoperative complications in patients following pulmonary resection via thoracotomy? a protocol for a randomised controlled trial
Background: Postoperative pulmonary and shoulder complications are important causes of postoperative morbidity following thoracotomy. While physiotherapy aims to prevent or minimise these complications, currently there are no randomised controlled trials to support or refute effectiveness of physiotherapy in this setting.
Methods/Design: This single blind randomised controlled trial aims to recruit 184 patients following lung resection via open thoracotomy. All subjects will receive a preoperative physiotherapy information booklet and following surgery will be randomly allocated to a Treatment Group receiving postoperative physiotherapy or a Control Group receiving standard care nursing and medical interventions but no physiotherapy. The Treatment Group will receive a standardised daily physiotherapy programme to prevent respiratory and musculoskeletal complications. On discharge Treatment Group subjects will receive an exercise programme and exercise diary to complete. The primary outcome measure is the incidence of postoperative pulmonary complications, which will be determined on a daily basis whilst the patient is in hospital by a blinded assessor. Secondary outcome measures are the length of postoperative hospital stay, severity of pain, shoulder function as measured by the self-reported shoulder pain and disability index, and quality of life measured by the Medical Outcomes Study Short Form 36 v2 New Zealand standard version. Pain, shoulder function and quality of life will be measured at baseline, on discharge from hospital, one month and three months postoperatively. Additionally a subgroup of subjects will have measurement of shoulder range of movement and muscle strength by a blinded assessor.
Discussion: Results from this study will contribute to the increasing volume of evidence regarding the effectiveness of physiotherapy following major surgery and will guide physiotherapists in their interventions for patients following thoracotomy.
Trial registration: The study protocol is registered with the Australian and New Zealand Clinical Trials registry (ANZCTRN12605000201673)
The XMM Cluster Survey: Forecasting cosmological and cluster scaling-relation parameter constraints
We forecast the constraints on the values of sigma_8, Omega_m, and cluster
scaling relation parameters which we expect to obtain from the XMM Cluster
Survey (XCS). We assume a flat Lambda-CDM Universe and perform a Monte Carlo
Markov Chain analysis of the evolution of the number density of galaxy clusters
that takes into account a detailed simulated selection function. Comparing our
current observed number of clusters shows good agreement with predictions. We
determine the expected degradation of the constraints as a result of
self-calibrating the luminosity-temperature relation (with scatter), including
temperature measurement errors, and relying on photometric methods for the
estimation of galaxy cluster redshifts. We examine the effects of systematic
errors in scaling relation and measurement error assumptions. Using only (T,z)
self-calibration, we expect to measure Omega_m to +-0.03 (and Omega_Lambda to
the same accuracy assuming flatness), and sigma_8 to +-0.05, also constraining
the normalization and slope of the luminosity-temperature relation to +-6 and
+-13 per cent (at 1sigma) respectively in the process. Self-calibration fails
to jointly constrain the scatter and redshift evolution of the
luminosity-temperature relation significantly. Additional archival and/or
follow-up data will improve on this. We do not expect measurement errors or
imperfect knowledge of their distribution to degrade constraints significantly.
Scaling-relation systematics can easily lead to cosmological constraints 2sigma
or more away from the fiducial model. Our treatment is the first exact
treatment to this level of detail, and introduces a new `smoothed ML' estimate
of expected constraints.Comment: 28 pages, 17 figures. Revised version, as accepted for publication in
MNRAS. High-resolution figures available at http://xcs-home.org (under
"Publications"
The XMM Cluster Survey: Predicted overlap with the Planck Cluster Catalogue
We present a list of 15 clusters of galaxies, serendipitously detected by the
XMM Cluster Survey (XCS), that have a high probability of detection by the
Planck satellite. Three of them already appear in the Planck Early
Sunyaev-Zel'dovich (ESZ) catalogue. The estimation of the Planck detection
probability assumes the flat Lambda cold dark matter (LambdaCDM) cosmology most
compatible with 7-year Wilkinson Microwave Anisotropy Probe (WMAP7) data. It
takes into account the XCS selection function and Planck sensitivity, as well
as the covariance of the cluster X-ray luminosity, temperature, and integrated
comptonization parameter, as a function of cluster mass and redshift,
determined by the Millennium Gas Simulations. We also characterize the
properties of the galaxy clusters in the final data release of the XCS that we
expect Planck will have detected by the end of its extended mission. Finally,
we briefly discuss possible joint applications of the XCS and Planck data.Comment: Closely matches the version accepted for publication by MNRAS, 7
pages, 3 figures. The XCS-DR1 catalogue, together with optical and X-ray
(colour-composite and greyscale) images for each cluster, is publicly
available from http://xcs-home.org/datarelease
Recommended from our members
Impact of Surgical Complexity on HealthâRelated Quality of Life in Congenital Heart Disease Surgical Survivors
Background: Surgical complexity and related morbidities may affect longâterm patient quality of life (QOL). Aristotle Basic Complexity (ABC) score and Risk Adjustment in Congenital Heart Surgery (RACHSâ1) category stratify the complexity of pediatric cardiac operations. The purpose of this study was to examine the relationship between surgical complexity and QOL and to investigate other demographic and clinical variables that might explain variation in QOL in pediatric cardiac surgical survivors. Methods and Results: Pediatric Cardiac Quality of Life (PCQLI) study participants who had undergone cardiac surgery were included. The PCQLI database provided sample characteristics and QOL scores. Surgical complexity was defined by the highest ABC raw score or RACHSâ1 category. Relationships among surgical complexity and demographic, clinical, and QOL variables were assessed using ordinary least squares regression. A total of 1416 patientâparent pairs were included. Although higher ABC scores and RACHSâ1 categories were associated with lower QOL scores (P<0.005), correlation with QOL scores was poor to fair (r=â0.10 to â0.29) for all groups. Ordinary least squares regression showed weak association with R 2=0.06 to R 2=0.28. After accounting for singleâventricle anatomy, number of doctor visits, and time since last hospitalization, surgical complexity scores added no additional explanation to the variance in QOL scores. Conclusions: ABC scores and RACHSâ1 categories are useful tools for morbidity and mortality predictions prior to cardiac surgery and quality of care initiatives but are minimally helpful in predicting a child's or adolescent's longâterm QOL scores. Further studies are warranted to determine other predictors of QOL variation
- âŠ