Tax Professional Internships And Subsequent Professional Performance

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm?  Previous research on accounting internships primarily focuses on auditing personnel.  There is evidence in the literature that indicates audit and tax professionals have different work cultures.  This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover.  The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships.  The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals

Cryosat-2 significant wave height in polar oceans derived using a semi-analytical model of synthetic aperture radar 2011-2019

This paper documents the retrieval of significant ocean surface wave heights in the Arctic Ocean from CryoSat-2 data. We use a semi-analytical model for an idealised synthetic aperture satellite radar or pulse-limited radar altimeter echo power. We develop a processing methodology that specifically considers both the Synthetic Aperture and Pulse Limited modes of the radar that change close to the sea ice edge within the Arctic Ocean. All CryoSat-2 echoes to date were matched by our idealised echo revealing wave heights over the period 2011–2019. Our retrieved data were contrasted to existing processing of CryoSat-2 data and wave model data, showing the improved fidelity and accuracy of the semi-analytical echo power model and the newly developed processing methods. We contrasted our data to in situ wave buoy measurements, showing improved data retrievals in seasonal sea ice covered seas. We have shown the importance of directly considering the correct satellite mode of operation in the Arctic Ocean where SAR is the dominant operating mode. Our new data are of specific use for wave model validation close to the sea ice edge and is available at the link in the data availability statement

A 10-year record of Arctic summer sea ice freeboard from CryoSat-2

Satellite observations of pan-Arctic sea ice thickness have so far been constrained to winter months. For radar altimeters, conventional methods cannot differentiate leads from meltwater ponds that accumulate at the ice surface in summer months, which is a critical step in the ice thickness calculation. Here, we use over 350 optical and synthetic aperture radar (SAR) images from the summer months to train a 1D convolution neural network for separating CryoSat-2 radar altimeter returns from sea ice floes and leads with an accuracy >80%. This enables us to generate the first pan-Arctic measurements of sea ice radar freeboard for May–September between 2011 and 2020. Results indicate that the freeboard distributions in May and September compare closely to those from a conventional ‘winter’ processor in April and October, respectively. The freeboards capture expected patterns of sea ice melt over the Arctic summer, matching well to ice draft observations from the Beaufort Gyre Exploration Program (BGEP) moorings. However, compared to airborne laser scanner freeboards from Operation IceBridge and airborne EM ice thickness surveys from the Alfred Wegener Institute (AWI) IceBird program, CryoSat-2 freeboards are underestimated by 0.02–0.2 m, and ice thickness is underestimated by 0.28–1.0 m, with the largest differences being over thicker multi-year sea ice. To create the first pan-Arctic summer sea ice thickness dataset we must address primary sources of uncertainty in the conversion from radar freeboard to ice thickness

The potential role of T-cells and their interaction with antigen-presenting cells in mediating immunosuppression following trauma-hemorrhage

Objective: Trauma-hemorrhage results in depressed immune responses of antigen-presenting cells (APCs) and T-cells. Recent studies suggest a key role of depressed T-cell derived interferon (IFN)-g in this complex immune cell interaction. The aim of this study was to elucidate further the underlying mechanisms responsible for dysfunctional T-cells and their interaction with APCs following trauma-hemorrhage. Design: Adult C3H/HeN male mice were subjected to trauma-hemorrhage (3-cm midline laparotomy) followed by hemorrhage (blood pressure of 35�5mmHg for 90 min and resuscitation) or sham operation. At 24 h thereafter, spleens were harvested and T-cells (by Microbeads) and APCs (via adherence) were Isolated. Co-cultures of T-cells and APCs were established for 48 h and stimulated with concanavalin A and lipopolysaccharide. T-Cell specific cytokines known to affect APC function (i.e. interleukin(IL)-2, IL-4 and granulocyte-macrophage colony-stimulating factor (GM-CSF)) were measured in culture supernatants by Multiplex assay. The expression of MHC class II as well as co-stimulatory surface molecules on T-cells and APCs was determined by flow cytometry. Results: The release of IL-4 and GM-CSF by T-cells was suppressed following trauma-hemorrhage, irrespective of whether sham or trauma-hemorrhage APCs were present. Antigen-presenting cells from animals subjected to trauma-hemorrhage did not affect T-cell derived cytokine release by sham T-cells. In contrast, T-cells from traumahemorrhage animals depressed MHC class II expression of CD11c(þ) cells, irrespective of whether APCs underwent sham or trauma-hemorrhage procedure. Surprisingly, co-stimulatory molecules on APCs (CD80, CD86) were not affected by trauma-hemorrhage. Conclusions: These results suggest that beside IFN-g other T-cell derived cytokines contribute to immunosuppression following trauma-hemorrhage causing diminished MHC II expression on APCs. Thus, T-cells appear to play an important role in this interaction at the time-point examined. Therapeutic approaches should aim at maintenance of T-cell function and their interaction with APCs to prevent extended immunosuppression following trauma-hemorrhage

A 120-Mpc Periodicity in the Three-Dimensional Distribution of Galaxy Superclusters

Using a new compilation of available data on galaxy clusters and superclusters we present evidence for a quasiregular three-dimensional network of rich superclusters and voids, with the regions of high density separated by about 120 Mpc. We calculate the power spectrum for clusters of galaxies; it has a peak on the wavelength equal to the step of the network; the excess in the amplitude of the spectrum over that of the cold dark matter model is by a factor of 1.4. The probability that the spectrum can be formed within the framework of the standard cosmogony is very small. If the cluster distribution reflects the distribution of all matter (luminous and dark), then there must exists some hithero unknown process that produces regular structure on large scales.Comment: Tex, 6 pages, 2 PostScript figures embedded, accepted by Nature on November 19, 199

An Inversion Method for Measuring Beta in Large Redshift Surveys

A precision method for determining the value of Beta= Omega_m^{0.6}/b, where b is the galaxy bias parameter, is presented. In contrast to other existing techniques that focus on estimating this quantity by measuring distortions in the redshift space galaxy-galaxy correlation function or power spectrum, this method removes the distortions by reconstructing the real space density field and determining the value of Beta that results in a symmetric signal. To remove the distortions, the method modifies the amplitudes of a Fourier plane-wave expansion of the survey data parameterized by Beta. This technique is not dependent on the small-angle/plane-parallel approximation and can make full use of large redshift survey data. It has been tested using simulations with four different cosmologies and returns the value of Beta to +/- 0.031, over a factor of two improvement over existing techniques.Comment: 16 pages including 6 figures Submitted to The Astrophysical Journa

Redshift-Space Enhancement of Line-of-Sight Baryon Acoustic Oscillations in the SDSS Main-Galaxy Sample

We show that redshift-space distortions of galaxy correlations have a strong effect on correlation functions with distinct, localized features, like the signature of the baryon acoustic oscillations (BAO). Near the line of sight, the features become sharper as a result of redshift-space distortions. We demonstrate this effect by measuring the correlation function in Gaussian simulations and the Millennium Simulation. We also analyze the SDSS DR7 main-galaxy sample (MGS), splitting the sample into slices 2.5 degrees on the sky in various rotations. Measuring 2D correlation functions in each slice, we do see a sharp bump along the line of sight. Using Mexican-hat wavelets, we localize it to (110 +/- 10) Mpc/h. Averaging only along the line of sight, we estimate its significance at a particular wavelet scale and location at 2.2 sigma. In a flat angular weighting in the (pi,r_p) coordinate system, the noise level is suppressed, pushing the bump's significance to 4 sigma. We estimate that there is about a 0.2% chance of getting such a signal anywhere in the vicinity of the BAO scale from a power spectrum lacking a BAO feature. However, these estimates of the significances make some use of idealized Gaussian simulations, and thus are likely a bit optimistic.Comment: 17 pages, 27 figures. Minor changes to match final version accepted to Ap

Risk of preterm delivery with increasing depth of excision for cervical intraepithelial neoplasia in England: nested case-control study

Objective To determine the association between depth of excision of cervical intraepithelial neoplasia and risk of preterm birth. Design Case-control study nested in record linkage cohort study. Setting 12 hospitals in England. Participants From a cohort of 11 471 women with at least one histological sample taken at colposcopy and a live singleton birth (before or after colposcopy), 1313 women with a preterm birth (20-36 weeks) were identified and frequency matched on maternal age at delivery, parity, and study site to 1313 women with term births (38-42 weeks). Main outcome measures Risk of preterm birth and very/extreme preterm birth by depth of excisional treatment of the cervical transformation zone. Results After exclusions, 768 preterm births (cases) and 830 term births after colposcopy remained. The risk of preterm birth was no greater in women with a previous small (<10 mm) excision (absolute risk 7.5%, 95% confidence interval 6.0% to 8.9%) than in women with a diagnostic punch biopsy (7.2%, 5.9% to 8.5%). Women with a medium (10-14 mm) (absolute risk 9.6%; relative risk 1.28, 0.98 to 1.68), large (15-19 mm) (15.3%; 2.04, 1.41 to 2.96), or very large (≥20 mm) excision (18.0%; 2.40, 1.53 to 3.75) had a higher risk of preterm delivery than those with small excision. The same pattern was seen in 161 women with very/extremely preterm births (20-31 weeks) and with increasing volume excised. Most births were conceived more than three years after colposcopy, and the risk of preterm delivery did not seem to depend on time from excision to conception. Conclusions The risk of preterm birth is at most minimally affected by a small excision. Larger excisions, particularly over 15 mm or 2.66 cm(3), are associated with a doubling of the risk of both preterm and very preterm births. The risk does not decrease with increasing time from excision to conception. Efforts should be made to excise the entire lesion while preserving as much healthy cervical tissue as possible. Close obstetric monitoring is warranted for women who have large excisions of the cervical transformation zone

Ultra-broadband Light Absorption by a Sawtooth Anisotropic Metamaterial Slab

We present an ultra broadband thin-film infrared absorber made of saw-toothed anisotropic metamaterial. Absorbtivity of higher than 95% at normal incidence is supported in a wide range of frequencies, where the full absorption width at half maximum is about 86%. Such property is retained well at a very wide range of incident angles too. Light of shorter wavelengths are harvested at upper parts of the sawteeth of smaller widths, while light of longer wavelengths are trapped at lower parts of larger tooth widths. This phenomenon is explained by the slowlight modes in anisotropic metamaterial waveguide. Our study can be applied in the field of designing photovoltaic devices and thermal emitters.Comment: 12 pages, 4 picture