Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education

The fourth industrial revolution (4IR) presents many opportunities and challenges in a digitised world of work. This paper draws on a systematic literature review of recent research published by accounting professional bodies outlining the impact of digital technologies on the accounting profession. By taking advantage of this work this study critically assesses the types of skills and personal qualities that graduates as future accountants will need and explores the implications for accounting education and university curricula. The analysis reveals that necessary skills for future accountants may be summarised into four categories: a) Ethical skills; b) Digital skills; c) Business skills; and d) Soft skills. The analysis reveals ‘adaptability’ and ‘lifelong approach to CPD’ as the two essential personal qualities for future accountants. The practical implications for university accounting education are summarised in a proposed conceptual framework. The proposed conceptual framework: 1) acts as a roadmap for universities to align their accounting curricula with the developments in professional body syllabi; 2) helps university accounting education teachers to update, enrich, and refocus their teaching and learning approach to the requirements of the 4IR; and 3) promotes the coordination and rationalisation of the skills and personal qualities currently pursued by employability agendas at university, course, and module levels

The evaluation of importance of new immunohistochemical markers for the diagnosis and differential diagnosis of mesenchymal tumours

WOS: 000388614502047

Morphometric analysis of duodenum in human fetus

WOS: 000388614501358

Effect of Vitamin D and parathyroid hormone levels on the coronary slow-flow phenomenon

The presence of vitamin D, and parathyroid hormone receptors has been demonstrated in the vascular endothelium. Variations in vitamin D, and parathyroid hormone levels may affect coronary flow and cause the coronary slow-flow phenomenon (CSF). Methods: We enrolled 93 patients who had undergone coronary angiography and had near-normal coronary arteries. Blood samples were taken to determine the calcium, phosphorus, 25-hydroxy vitamin D, and parathyroid hormone levels. Vitamin D deficiency was defined as a serum 25-hydroxy vitamin D level of less than 20 ng/mL. We divided the study population into two groups according to thrombolysis in myocardial infarction frame count (TFC) levels. Results: Patients with TFC ?27 were in the control group (n = 39), and those with TFC >27 were in the CSF group (n = 54). 25-Hydroxy vitamin D levels were similar in both groups: 17.5 [3.3-36.1] ng/ml in the CSF group and 15.2 [5.3-34] ng/ml in the control group (P = 0.129). When we analyzed TFC for each of the coronary arteries, we found a weak negative correlation between vitamin D level and TFC of the right coronary artery in the CSF group (r = -0.314, P = 0.021). Parathyroid hormone levels were similar in both groups: 48 [16-140] pg/ml in the CSF group and 52 [25-125] pg/ml in the control group (P = 0.297). Conclusion: The study failed to demonstrate a relationship between serum parathyroid hormone level and CSF. However, a weak negative correlation was found between vitamin D level and TFC of the right coronary artery. © 2019 Nigerian Journal of Clinical Practice | Published by Wolters Kluwer - Medknow

Assessment of left ventricular systolic and diastolic dyssynchrony with tissue Doppler echocardiography in patients with heart failure and narrow QRS complex

Aim. Cardiac dyssynchrony is a well known entity in patients with wide QRS complex (>120 ms). Dyssynchrony may also cause ventricular dysfunction in heart failure patients with narrow QRS complexes. In the study, the presence and extent of cardiac dyssynchrony were investigated in patients with heart failure both with narrow and wide QRS complexes using tissue Doppler echocardiography (TDE)

Can Aortic Elastic Parameters be Used for the Diagnosis of Volume Overload in Patients with End Stage Renal Disease

Background: We aimed here to investigate hydration status by echocardiography in end stage renal disease (ESRD) patients. Methods: 25 ESRD patients [15 males; mean age: 54.0 +/- 16.6 years; 13 hemodialysis; 12 peritoneal dialysis] were considered eligible for this study. We also examined 29 healthy volunteers as a control group (17 males; mean age: 46.5 +/- 12.8 years). Body composition analysis using the bioimpedance spectroscopy technique was performed for volume overload diagnosis. The ratio of extracellular water (ECW) to height was used as volume indices. The aortic elastic parameters were calculated by echocardiography. A correlation analyses was performed between the ratio of ECW to height indicating the volume overload and the aortic elastic parameters e.g. Aortic strain (AS), Aortic distensibility (AD) and Aortic stiffness index (ASI). Results: The ratio of ECW to height that indicates volume overload in ESRD patients was considerably higher than that in the control group (10.25 +/- 1.98 L/m vs 8.66 +/- 1.22 L/m, p=0.001). There was a negative correlation between the ratio of ECW to height and AS and AD and a positive correlation between the ratio of ECW to height and ASI. Conclusion: Given the importance of the diagnosis and follow up of volume overload, the results show that aortic elasticity measurements, being easy to perform and replicate, can be used for this purpose. Copyright (c) 2012 S. Karger AG, Base