1,858 research outputs found
The Effect Of Accrual Reliability On Audit Pricing
This study investigates how accrual reliability is associated with audit fees. Since the enactment of the Sarbanes-Oxley Act of 2002, financial reporting has shifted toward a more principles-based accounting paradigm, along with an emphasis on fair value accounting by standard setters. As a result, auditors are exposed to more subjective accrual estimation processes, including accounting estimates. In the current financial reporting environment, external auditors are required to pay greater attention to accrual components that are largely based on accounting estimates to evaluate the reasonableness of accrual measurements. In this study, we find a negative association between the level of accrual reliability and audit fees. That is, the greater the potential litigation risk (due to accrual components based on more subjective or less reliable estimation processes), the more the audit work, and the higher the fees paid to external auditors
Isolated Jejunal Segment Interposition for Esophageal Replacement in Mongrel Dogs
To test the feasibility of replacing the esophagus with an isolated jejunal
segment (IJS) which is devoid of its anatomical blood supply and which is nourished
by the omentum, an IJS was created and transplanted to the proximal jejunum in one
dog and to the esophagus in other dogs. The dogs were observed for 2 months; then,
esophagographies were performed. Also microangiograms were taken, and the IJSs
were examined by microscopy. The dogs were doing well until being sacrificed, the
esophagograms showed stenosis of the IJS. The microangiograms showed that an adequate
blood supply from the surrounding omentum to the IJS, and microscopic examination
revealed intact architecture of the jejunum and microbarium in the submucosa.
This study shows that an IJS can be transplanted to a distant location and that it offers
an alternative for esophageal replacement
Trends in Cancer Screening Rates among Korean Men and Women: Results from the Korean National Cancer Screening Survey (KNCSS), 2004-2010
PURPOSE: The Korean National Cancer Screening Survey (KNCSS) is a continuous nationwide survey implemented by the National Cancer Center in Korea since 2004. The purpose of the present study was to report trends in cancer screening rates for the five major cancers (stomach, liver, colorectal, breast, and cervix uteri) in Korean men and women.
MATERIALS AND METHODS: The study used KNCSS data collected between 2004 and 2010. The survey was conducted on Korean men aged 40-74 years and Korean women aged 30-74 years with no history of cancer diagnosis. The annual percentage change and corresponding 95% confidence intervals were used to examine changes in annual screening rates.
RESULTS: Screening rates with recommendation increased by 4.4% annually for stomach cancer, 1.5% for liver cancer, 2.8% per year for colorectal cancer, 4.5% for breast cancer, and 1.2% for cervix uteri cancer. The increasing trend in cancer screening rates, with the exception of liver cancer, was significant.
CONCLUSION: Cancer screening rates have increased consistently from 2004 to 2010 among Korean men and women. Stomach and breast cancer screening rates in particular have increased markedly.ope
Unusual transport characteristics of nitrogen-doped single-walled carbon nanotubes
Electrical transport characteristics of nitrogen-doped single-walled carbon nanotubes (N-SWCNTs), in which the nitrogen dopant is believed to form a pyridinelike bonding configuration, are studied with the field effect transistor operations. Contrary to the expectation that the nitrogen atoms may induce a n -type doping, the electrical transports through our N-SWCNTs are either ambipolar in vacuum or p -type in air. Through the first-principles electronic structure calculations, we show that the nitrogen dopant indeed favors the pyridinelike configuration and the Fermi level of the pyridinelike N-SWCNT is almost at the intrinsic level.open01
Severe recurrent nocturnal hypoglycemia during chemotherapy with 6-mercaptopurine in a child with acute lymphoblastic leukemia
Various endocrine dysfunctions occur during chemotherapy, including hypoglycemia. However, reports of hypoglycemia associated with 6-mercaptopurine (6-MP) are rare. Herein, we report an 8-year-old boy with severe symptomatic hypoglycemia likely due to 6-MP during chemotherapy. He had been diagnosed with acute lymphoblastic leukemia 3 years previously and was in the maintenance chemotherapy period. Treatment included oral dexamethasone, methotrexate, and 6-MP, of which only 6-MP was administered daily. Hypoglycemic symptoms appeared mainly at dawn, and his serum glucose dropped to a minimum of 37 mg/dL. Laboratory findings showed nothing specific other than increased serum cortisol, free fatty acids, ketone, alanine aminotransferase, and aspartate aminotransferase. Under the hypothesis of hypoglycemia due to chemotherapy drugs, we changed the time of 6-MP from evening to morning and recommended him to ingest carbohydrate-rich foods before bedtime. Hypoglycemia improved dramatically, and there was no further episode during the remaining maintenance chemotherapy period. To the best of our knowledge, this is the first report of this type of hypoglycemia occurring in an Asian child including Korean
Association between thyroid hormones and the components of metabolic syndrome
BACKGROUND:
Thyroid hormones are known to have direct and indirect effects on metabolism. Individuals with metabolic syndrome, a disease that is growing in incidence at a rapid rate, are at higher risk for cardiovascular disease, diabetes, and cancer. The aim of this study was to identify whether significant correlations exist between thyroid hormone levels and components of the metabolic syndrome in the general population of Korea.
METHODS:
The data were collected from the sixth Korea National Health and Nutrition Examination Surveys from 2013 to 2015. A total of 1423 participants were tested for thyroid function. The analysis of variance and multiple linear regression were performed to analyze the relationship between thyroid hormone level and components of the metabolic syndrome.
RESULTS:
A positive association between free thyroxine and fasting glucose level was observed in patients with high free thyroxine levels (β₯1.70 ng/dL, Ξ²β=β15.992, pβ=β<β0.0001), when compared with patients with normal-middle free thyroxine levels. Moreover, a negative association was observed between free thyroxine and triglyceride levels in patients with normal-high free thyroxine levels (Ξ²β=β-β21.145, pβ=β0.0054) and those with high free thyroxine levels (Ξ²β=β-β49.713, pβ=β0.0404).
CONCLUSION:
Free thyroxine shows a partially positive association with fasting glucose and a partially negative association with triglycerides in the Korean population. In patients with abnormal thyroid function, follow up tests for glucose levels and lipid profiling during treatment for thyroid dysfunction would be beneficial in terms of overlooking metabolic syndrome and to prevent related diseases
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