Identifying *assessment practices in undergraduate accounting programs

The researcher conducted a survey of 786 baccalaureate accounting programs in the United States to determine the content and structure of their assessment plans. The study focused on five essential workplace skills: critical thinking, information literacy, oral communication, problem solving, and written communication. It examined the accounting programs and related assessment plans to determine whether the identified skills were integrated into the curriculum and were identified as learning outcomes in the assessment process. The study evaluated how faculty assess students\u27 skills and how assessment results are used to make changes in programs and to improve student learning. The research also identified assessment related changes that have occurred. Responses were analyzed by three independent variables (Carnegie Classifications, (enrollment size, and region) to determine whether any significant differences existed. Significant differences were found in 13 of the 82 dependent variables in the study.;Significant differences were reported in the direct and indirect assessment instruments used to measure student learning, in the use of assessment data to make changes and improvements, and in the nature of those assessment related changes and improvements reported by the participants. Assessment audiences and methods used for dissemination of assessment results were also significantly different.;A greater number of significant differences were found for the dependent variables between size categories (eight) than between Carnegie Classifications (four) or region (one). More significant differences (four) were found in the indirect assessment instruments dependent variable (four) than in any other variable in the analysis.;All responding institutions reported that the five essential skills under study were addressed and identified as learning outcomes often or extensively in the accounting programs. In responses to questions about specific traditionally required courses, participants reported that the skills were mostly introduced or emphasized and occasionally not addressed. Albeit a low response rate (13%), the major findings of this study indicate that accounting educators are making changes in accounting education in the areas that were identified as crucially in need of change in the four major accounting education studies over the past 25 years

Tilt Induced Localization and Delocalization in the Second Landau Level

We have investigated the behavior of electronic phases of the second Landau level under tilted magnetic fields. The fractional quantum Hall liquids at $\nu=$2+1/5 and 2+4/5 and the solid phases at $\nu=$2.30, 2.44, 2.57, and 2.70 are quickly destroyed with tilt. This behavior can be interpreted as a tilt driven localization of the 2+1/5 and 2+4/5 fractional quantum Hall liquids and a delocalization through melting of solid phases in the top Landau level, respectively. The evolution towards the classical Hall gas of the solid phases is suggestive of antiferromagnetic ordering

Proceed with caution: The need to raise the publication bar for microplastics research

This is an Accepted Manuscript. Embargo until December 12 2022.Plastic is a ubiquitous contaminant of the Anthropocene. The highly diverse nature of microplastic pollution means it is not a single contaminant, but a suite of chemicals that include a range of polymers, particle sizes, colors, morphologies, and associated contaminants. Microplastics research has rapidly expanded in recent years and has led to an overwhelming consideration in the peer-reviewed literature. While there have been multiple calls for standardization and harmonization of the research methods used to study microplastics in the environment, the complexities of this emerging field have led to an exploration of many methods and tools. While different research questions require different methods, making standardization often impractical, it remains import to harmonize the outputs of these various methodologies. We argue here that in addition to harmonized methods and quality assurance practices, journals, editors and reviewers must also be more proactive in ensuring that scientific papers have clear, repeatable methods, and contribute to a constructive and factual discourse on plastic pollution. This includes carefully considering the quality of the manuscript submissions and how they fit into the larger field of research. While comparability and reproducibility is critical in all fields, we argue that this is of utmost importance in microplastics research as policy around plastic pollution is being developed in real time alongside this evolving scientific field, necessitating the need for rigorous examination of the science being published.acceptedVersio

Risk indicators for oral ulcers among people living with HIV during the first wave of the pandemic: A cross-sectional study

Background: Little is currently known about HIV-related parameters that may increase the risk for oral ulcers during the COVID-19 pandemic. This study aimed to overcome this gap in research by assessing the associations between HIV viral load, antiretroviral adherence profile, co-morbidity status, SARS-CoV-2 infection and oral ulcers among people living with HIV (PLHIV). Methods: This was a secondary analysis of data generated from 21,206 to 18 years and above, recruited from 152 countries through an online survey between July and December 2020. Data were extracted for 874 people who reported living with HIV. The dependent variable was reporting having oral ulcer. The independent variables were the viral load, adherence to antiretroviral treatment and a history of SARS-CoV-2 infection. The confounding variables were age at last birthday and sex at birth. A multivariable logistic regression analysis was conducted to determine the associations between the dependent and independent variables after adjusting for the confounding variables. Results: Of the 874 participants, 99 (11.3%) reported having oral ulcers during the first wave of the COVID-19 pandemic. The odds of PLHIV having oral ulcers during the first wave of the COVID-19 pandemic was significantly higher for people who did not know their viral load than those who had undetectable viral load (AOR: 2.036; 95% CI: 1.204–3.443; p = 0.008); and people who did not adhere to the use of antiretroviral treatment than those who adhered (AOR: 4.113; 95% CI: 2.567–6.589; p < 0.001). Also, PLHIV who had SARS-CoV-2 infection had significantly higher odds of having oral ulcers than those who did not have the infection (AOR: 14.556; 95% CI: 4.500-47.078; p < 0.001). PLHIV who had co-morbidities had non-significantly higher odds of having oral ulcers than those without co-morbidities (AOR: 1.170; 95% CI: 0.656–2.085; p = 0.595). Conclusion: Oral ulcers may be an indicator of poor adherence to antiretroviral therapy and unsuppressed viral load among PLHIV. It may also be an indicator of SARS-CoV-2 infection and a signal to take prompt and critical care of affected individuals because of the risk for severe COVID-19 for these individuals.publishedVersio

The Deposition and Accumulation of Microplastics in Marine Sediments and Bottom Water from the Irish Continental Shelf

Abstract Microplastics are widely dispersed throughout the marine environment. An understanding of the distribution and accumulation of this form of pollution is crucial for gauging environmental risk. Presented here is the first record of plastic contamination, in the 5 mm–250 μm size range, of Irish continental shelf sediments. Sixty-two microplastics were recovered from 10 of 11 stations using box cores. 97% of recovered microplastics were found to reside shallower than 2.5 cm sediment depth, with the area of highest microplastic concentration being the water-sediment interface and top 0.5 cm of sediments (66%). Microplastics were not found deeper than 3.5 ± 0.5 cm. These findings demonstrate that microplastic contamination is ubiquitous within superficial sediments and bottom water along the western Irish continental shelf. Results highlight that cores need to be at least 4–5 cm deep to quantify the standing stock of microplastics within marine sediments. All recovered microplastics were classified as secondary microplastics as they appear to be remnants of larger items; fibres being the principal form of microplastic pollution (85%), followed by broken fragments (15%). The range of polymer types, colours and physical forms recovered suggests a variety of sources. Further research is needed to understand the mechanisms influencing microplastic transport, deposition, resuspension and subsequent interactions with biota

Optimal treatment allocations in space and time for on-line control of an emerging infectious disease

A key component in controlling the spread of an epidemic is deciding where, whenand to whom to apply an intervention.We develop a framework for using data to informthese decisionsin realtime.We formalize a treatment allocation strategy as a sequence of functions, oneper treatment period, that map up-to-date information on the spread of an infectious diseaseto a subset of locations where treatment should be allocated. An optimal allocation strategyoptimizes some cumulative outcome, e.g. the number of uninfected locations, the geographicfootprint of the disease or the cost of the epidemic. Estimation of an optimal allocation strategyfor an emerging infectious disease is challenging because spatial proximity induces interferencebetween locations, the number of possible allocations is exponential in the number oflocations, and because disease dynamics and intervention effectiveness are unknown at outbreak.We derive a Bayesian on-line estimator of the optimal allocation strategy that combinessimulation–optimization with Thompson sampling.The estimator proposed performs favourablyin simulation experiments. This work is motivated by and illustrated using data on the spread ofwhite nose syndrome, which is a highly fatal infectious disease devastating bat populations inNorth America

Current State of Microplastic Pollution Research Data: Trends in Availability and Sources of Open Data

The rapid growth in microplastic pollution research is influencing funding priorities, environmental policy, and public perceptions of risks to water quality and environmental and human health. Ensuring that environmental microplastics research data are findable, accessible, interoperable, and reusable (FAIR) is essential to inform policy and mitigation strategies. We present a bibliographic analysis of data sharing practices in the environmental microplastics research community, highlighting the state of openness of microplastics data. A stratified (by year) random subset of 785 of 6,608 microplastics articles indexed in Web of Science indicates that, since 2006, less than a third (28.5%) contained a data sharing statement. These statements further show that most often, the data were provided in the articles’ supplementary material (38.8%) and only 13.8% via a data repository. Of the 279 microplastics datasets found in online data repositories, 20.4% presented only metadata with access to the data requiring additional approval. Although increasing, the rate of microplastic data sharing still lags behind that of publication of peer-reviewed articles on environmental microplastics. About a quarter of the repository data originated from North America (12.8%) and Europe (13.4%). Marine and estuarine environments are the most frequently sampled systems (26.2%); sediments (18.8%) and water (15.3%) are the predominant media. Of the available datasets accessible, 15.4% and 18.2% do not have adequate metadata to determine the sampling location and media type, respectively. We discuss five recommendations to strengthen data sharing practices in the environmental microplastic research community

Sampling, isolating and identifying microplastics ingested by fish and invertebrates

Microplastic debris (<5 mm) is a prolific environmental pollutant, found worldwide in marine, freshwater and terrestrial ecosystems. Interactions between biota and microplastics are prevalent, and there is growing evidence that microplastics can incite significant health effects in exposed organisms. To date, the methods used to quantify such interactions have varied greatly between studies. Here, we critically review methods for sampling, isolating and identifying microplastics ingested by environmentally and laboratory exposed fish and invertebrates. We aim to draw attention to the strengths and weaknesses of the suite of published microplastic extraction and enumeration techniques. Firstly, we highlight the risk of microplastic losses and accumulation during biotic sampling and storage, and suggest protocols for mitigating contamination in the field and laboratory. We evaluate a suite of methods for extracting microplastics ingested by biota, including dissection, depuration, digestion and density separation. Lastly, we consider the applicability of visual identification and chemical analyses in categorising microplastics. We discuss the urgent need for the standardisation of protocols to promote consistency in data collection and analysis. Harmonized methods will allow for more accurate assessment of the impacts and risks microplastics pose to biota and increase comparability between studies