Schools of accountancy : a look at the issues : papers, panelists\u27 comments, and discussion

https://egrove.olemiss.edu/aicpa_guides/2255/thumbnail.jp

Influence of Running and Walking on Hormonal Regulators of Appetite in Women

Nine female runners and ten walkers completed a 60 min moderate-intensity (70% VO2max) run or walk, or 60 min rest in counterbalanced order. Plasma concentrations of the orexogenic peptide ghrelin, anorexogenic peptides peptide YY (PYY), glucagon-like peptide-1 (GLP-1), and appetite ratings were measured at 30 min interval for 120 min, followed by a free-choice meal. Both orexogenic and anorexogenic peptides were elevated after running, but no changes were observed after walking. Relative energy intake (adjusted for cost of exercise/rest) was negative in the meal following running (−194 ± 206 kcal) versus walking (41 ± 196 kcal) (P = 0.015), although both were suppressed (P < 0.05) compared to rest (299 ± 308 and 284 ± 121 kcal, resp.). The average rate of change in PYY and GLP-1 over time predicted appetite in runners, but only the change in GLP-1 predicted hunger (P = 0.05) in walkers. Results provide evidence that exercise-induced alterations in appetite are likely driven by complex changes in appetite-regulating hormones rather than change in a single gut peptide

Neurodevelopmental phenotypes in individuals with pathogenic variants in CHAMP1

Discapacitat intel·lectual; Retard greu del desenvolupament global; Microcefàlia severaDiscapacidad intelectual; Retraso severo en el desarrollo global; Microcefalia severaIntellectual disability; Severe global developmental delay; Severe microcephalyBackground: De novo pathogenic variants in CHAMP1 (chromosome alignment maintaining phosphoprotein 1) that encodes kinetochore-microtubule associated protein on 13q34 cause a rare neurodevelopmental disorder. Methods: We enrolled 14 individuals with pathogenic variants in CHAMP1 that were documented by exome sequencing or gene panel sequencing. Medical history interviews, seizure surveys, Vineland Adapted Behavior Scales Second Edition, and other behavioral surveys were completed by primary care givers of available participants in Simons Searchlight. Clinicians extracted clinical data from the medical record for two participants. Results: We report on clinical features of fourteen individuals (ages 2-26) with de novo predicted loss of function variants in CHAMP1 and compare them with previously reported cases (total n=32). At least two individuals have the same de novo variant: p.(Ser181Cysfs*5), p.(Trp348*), p.(Arg398*), p.(Arg497*), or p.(Tyr709*). Common phenotypes include intellectual disability/developmental delay, language impairment, congenital and acquired microcephaly, behavioral problems including autism spectrum disorder, seizures, hypotonia, gastrointestinal issues of reflux and constipation, and ophthalmologic issues. Other rarely observed phenotypes include leukemia, failure to thrive and high pain tolerance. Conclusion: Pathogenic variants in CHAMP1 are associated with a variable clinical phenotype of developmental delay/intellectual disability and seizures.This work is supported by the Columbia University College of Dental Medicine Research Committee who awarded Madison Garrity Summer Fellowship Honors and grants from SFARI and the JPB Foundation

Self-Similar Dynamical Relaxation of Dark Matter Halos in an Expanding Universe

We investigate the structure of cold dark matter halos using advanced models of spherical collapse and accretion in an expanding Universe. These base on solving time-dependent equations for the moments of the phase-space distribution function in the fluid approximation; our approach includes non-radial random motions, and most importantly, an advanced treatment of both dynamical relaxation effects that takes place in the infalling matter: phase-mixing associated to shell crossing, and collective collisions related to physical clumpiness. We find self-similar solutions for the spherically-averaged profiles of mass density rho(r), pseudo phase-space density Q(r) and anisotropy parameter beta(r). These profiles agree with the outcomes of state-of-the-art N-body simulations in the radial range currently probed by the latter; at smaller radii, we provide specific predictions. In the perspective provided by our self-similar solutions we link the halo structure to its two-stage growth history, and propose the following picture. During the early fast collapse of the inner region dominated by a few merging clumps, efficient dynamical relaxation plays a key role in producing a closely universal mass density and pseudo phase-space density profiles; in particular, these are found to depend only weakly on the detailed shape of the initial perturbation and the related collapse times. The subsequent inside-out growth of the outer regions feeds on the slow accretion of many small clumps and diffuse matter; thus the outskirts are only mildly affected by dynamical relaxation but are more sensitive to asymmetries and cosmological variance.Comment: 31 pages, 16 figures. Typos corrected. Accepted by Ap

Resuspension, Redistribution, and Deposition of Oil-Residues to Offshore Depocenters After the Deepwater Horizon Oil Spill

The focus of this study was to determine the long-term fate of oil-residues from the 2010 Deepwater Horizon (DwH) oil spill due to remobilization, transport, and re-distribution of oil residue contaminated sediments to down-slope depocenters following initial deposition on the seafloor. We characterized hydrocarbon residues, bulk sediment organic matter, ease of resuspension, sedimentology, and accumulation rates to define distribution patterns in a 14,300 km2 area southeast of the DwH wellhead (1,500 to 2,600 m water depth). Oil-residues from the DwH were detected at low concentrations in 62% of the studied sites at specific sediment layers, denoting episodic deposition of oil-residues during 2010–2014 and 2015–2018 periods. DwH oil residues exhibited a spatial distribution pattern that did not correspond with the distribution of the surface oil slick, subsurface plume or original seafloor spatial expression. Three different regions were apparent in the overall study area and distinguished by the episodic nature of sediment accumulation, the ease of sediment resuspension, the timing of oil-residue deposition, carbon content and isotopic composition and foram fracturing extent. These data indicate that resuspension and down-slope redistribution of oil-residues occurred in the years following the DwH event and must be considered in determining the fate of the spilled oil deposited on the seafloor

Molecular Markers of Biogenic and Oil-Derived Hydrocarbons in Deep-Sea Sediments Following the Deepwater Horizon Spill

Following the Deepwater Horizon oil spill (DWHOS), the formation of an unexpected and extended sedimentation event of oil-associated marine snow (MOSSFA: Marine Oil Snow Sedimentation and Flocculent Accumulation) demonstrated the importance of biology on the fate of contaminants in the oceans. We used a wide range of compound-specific data (aliphatics, hopanes, steranes, triaromatic steroids, polycyclic aromatics) to chemically characterize the MOSSFA event containing abundant and multiple hydrocarbon sources (e.g., oil residues and phytoplankton). Sediment samples were collected in 2010–2011 (ERMA-NRDA programs: Environmental Response Management Application – Natural Resource Damage Assessment) and 2018 (REDIRECT project: Resuspension, Redistribution and Deposition of Deepwater Horizon recalcitrant hydrocarbons to offshore depocenter) in the northern Gulf of Mexico to assess the role of biogenic and chemical processes on the fate of oil residues in sediments. The chemical data revealed the deposition of the different hydrocarbon mixtures observed in the water column during the DWHOS (e.g., oil slicks, submerged-plumes), defining the chemical signature of MOSSFA relative to where it originated in the water column and its fate in deep-sea sediments. MOSSFA from surface waters covered 90% of the deep-sea area studied and deposited 32% of the total oil residues observed in deep-sea areas after the DWHOS while MOSSFA originated at depth from the submerged plumes covered only 9% of the deep-sea area studied and was responsible for 15% of the total deposition of oil residues. In contrast, MOSSFA originated at depth from the water column covered only 1% of the deep-sea area studied (mostly in close proximity of the DWH wellhead) but was responsible for 53% of the total deposition of oil residues observed after the spill in this area. This study describes, for the first time, a multi-chemical method for the identification of biogenic and oil-derived inputs to deep-sea sediments, critical for improving our understanding of carbon inputs and storage at depth in open ocean systems

Increasing the frequency of hand washing by healthcare workers does not lead to commensurate reductions in staphylococcal infection in a hospital ward

Hand hygiene is generally considered to be the most important measure that can be applied to prevent the spread of healthcare-associated infection (HAI). Continuous emphasis on this intervention has lead to the widespread opinion that HAI rates can be greatly reduced by increased hand hygiene compliance alone. However, this assumes that the effectiveness of hand hygiene is not constrained by other factors and that improved compliance in excess of a given level, in itself, will result in a commensurate reduction in the incidence of HAI. However, several researchers have found the law of diminishing returns to apply to hand hygiene, with the greatest benefits occurring in the first 20% or so of compliance, and others have demonstrated that poor cohorting of nursing staff profoundly influences the effectiveness of hand hygiene measures. Collectively, these findings raise intriguing questions about the extent to which increasing compliance alone can further reduce rates of HAI. In order to investigate these issues further, we constructed a deterministic Ross-Macdonald model and applied it to a hypothetical general medical ward. In this model the transmission of staphylococcal infection was assumed to occur after contact with the transiently colonized hands of HCWs, who, in turn, acquire contamination only by touching colonized patients. The aim of the study was to evaluate the impact of imperfect hand cleansing on the transmission of staphylococcal infection and to identify, whether there is a limit, above which further hand hygiene compliance is unlikely to be of benefit. The model demonstrated that if transmission is solely via the hands of HCWs, it should, under most circumstances, be possible to prevent outbreaks of staphylococcal infection from occurring at a hand cleansing frequencies <50%, even with imperfect hand hygiene. The analysis also indicated that the relationship between hand cleansing efficacy and frequency is not linear - as efficacy decreases, so the hand cleansing frequency required to ensure R0<1 increases disproportionately. Although our study confirmed hand hygiene to be an effective control measure, it demonstrated that the law of diminishing returns applies, with the greatest benefit derived from the first 20% or so of compliance. Indeed, our analysis suggests that there is little benefit to be accrued from very high levels of hand cleansing and that in most situations compliance >40% should be enough to prevent outbreaks of staphylococcal infection occurring, if transmission is solely via the hands of HCWs. Furthermore we identified a non-linear relationship between hand cleansing efficacy and frequency, suggesting that it is important to maximise the efficacy of the hand cleansing process

Alcohol marketing research: the need for a new agenda

Aims: This paper aims to contribute to a rethink of marketing research priorities to address policy makers' evidence needs in relation to alcohol marketing. Method: Discussion paper reviewing evidence gaps identified during an appraisal of policy options to restrict alcohol marketing. Findings: Evidence requirements can be categorized as follows: (i) the size of marketing effects for the whole population and for policy-relevant population subgroups, (ii) the balance between immediate and long-term effects and the time lag, duration and cumulative build-up of effects and (iii) comparative effects of partial versus comprehensive marketing restrictions on consumption and harm. These knowledge gaps impede the appraisal and evaluation of existing and new interventions, because without understanding the size and timing of expected effects, researchers may choose inadequate time-frames, samples or sample sizes. To date, research has tended to rely on simplified models of marketing and has focused disproportionately on youth populations. The effects of cumulative exposure across multiple marketing channels, targeting of messages at certain population groups and indirect effects of advertising on consumption remain unclear. Conclusion: It is essential that studies into marketing effect sizes are geared towards informing policy decision-makers, anchored strongly in theory, use measures of effect that are well-justified and recognize fully the complexities of alcohol marketing efforts

Nonprescribed Antimicrobial Drugs in Latino Community, South Carolina

We investigated in a sample of Latinos the practices of antimicrobial drug importation and use of nonprescribed antimicrobial drugs. In interviews conducted with 219 adults, we assessed health beliefs and past and present behaviors consistent with acquiring antimicrobial drugs without a prescription in the United States. Many (30.6%) believed that antimicrobial drugs should be available in the United States without a prescription. Furthermore, 16.4% had transported nonprescribed antimicrobial drugs into the United States, and 19.2% had acquired antimicrobial agents in the United States without a prescription. A stepwise logistic regression analysis showed that the best predictors of having acquired nonprescribed antimicrobial drugs in the United States were beliefs and behavior consistent with limited regulations on such drugs. Many persons within the Latino community self-medicate with antimicrobial drugs obtained without a prescription both inside and outside the United States, which adds to the reservoir of antimicrobial drugs in the United States