CPA Liability: A Crisis Of Confidence? Is The Auditor A Watchdog Or A Bloodhound?

The recent problems with the financial status of Enron bring to mind when an accountant is liable for his or her work and to whom that liability can be directed. This paper analyzes most causes of action (rights to file a lawsuit) which can be claimed against an accountant. Most liability seems to stem from the auditing functions, but it can flow from a number of other causes as well. While the liability to the client is fairly straight forward, liability to third parties can be more treacherous. Among the legal principles on which liability can attach covered herein are breach of contract, negligence, negligent misrepresentation, intentional misrepresentation, unfair or deceptive trade practices, liability for incorrect tax returns, erroneous business advice, federal and state securities exchange acts, statutes of limitations, policy factors affecting court decisions, and damages

Maintain Order And Lose Your Shirt: Personal Liability Of Educators In The Classroom

Professors, teachers and school administrators are increasingly faced with concerns not even thought of in previous decades.  For example, drugs, weapons, suicides, robberies, and assaults are now everyday occurrences in some educational facilities.  Being able to cope with such situations requires care and some knowledge of the law.  In addition, the danger to school employees can go even further, such as personal financial liability in the form of damage law suits by students against the school and its employees.  Obviously, the thought of an educator losing personal assets and retirement pay because of only trying to protect other students or one’s own self is daunting.&nbsp

Quantifying trophic interactions and niche sizes of juvenile fishes in an invaded riverine cyprinid fish community

Quantifying feeding interactions between non-indigenous and indigenous fishes in invaded fish communities is important for determining how introduced species integrate into native food webs. Here, the trophic interactions of invasive 0+ European barbel Barbus barbus (L.) and the three other principal 0+ fishes in the community, Squalius cephalus (L.), Leuciscus leuciscus (L.) and Phoxinus phoxinus (L.), were investigated in the River Teme, a River Severn tributary in Western England. Barbus barbus has been present in the River Teme for approximately 40 years. Analyses of stomach contents from samples collected from three sites between June and September 2015 revealed that, overall, fishes displayed a generalist feeding strategy, with most prey having low frequency of selection. Relationships of diet composition versus body length and gape height were species-specific, with increasing dietary specialisms apparent as the 0+ fishes increased in length and gape height. The trophic niche size of invasive B. barbus was always significantly smaller than S. cephalus and L. leuciscus, and was significantly smaller than P. phoxinus at two sites. This was primarily due to differences in the functional morphology of the fishes; 0+ B. barbus were generally restricted to foraging on the benthos, whereas the other fishes were able to forage on prey present throughout the water column. Nevertheless, the invasive B. barbus were exploiting very similar prey items to populations in their native range, suggesting these invaders were strongly pre-adapted to the River Teme and this arguably facilitated their establishment and invasion

Impact of primary kidney disease on the effects of empagliflozin in patients with chronic kidney disease: secondary analyses of the EMPA-KIDNEY trial

Background: The EMPA KIDNEY trial showed that empagliflozin reduced the risk of the primary composite outcome of kidney disease progression or cardiovascular death in patients with chronic kidney disease mainly through slowing progression. We aimed to assess how effects of empagliflozin might differ by primary kidney disease across its broad population. Methods: EMPA-KIDNEY, a randomised, controlled, phase 3 trial, was conducted at 241 centres in eight countries (Canada, China, Germany, Italy, Japan, Malaysia, the UK, and the USA). Patients were eligible if their estimated glomerular filtration rate (eGFR) was 20 to less than 45 mL/min per 1·73 m2, or 45 to less than 90 mL/min per 1·73 m2 with a urinary albumin-to-creatinine ratio (uACR) of 200 mg/g or higher at screening. They were randomly assigned (1:1) to 10 mg oral empagliflozin once daily or matching placebo. Effects on kidney disease progression (defined as a sustained ≥40% eGFR decline from randomisation, end-stage kidney disease, a sustained eGFR below 10 mL/min per 1·73 m2, or death from kidney failure) were assessed using prespecified Cox models, and eGFR slope analyses used shared parameter models. Subgroup comparisons were performed by including relevant interaction terms in models. EMPA-KIDNEY is registered with ClinicalTrials.gov, NCT03594110. Findings: Between May 15, 2019, and April 16, 2021, 6609 participants were randomly assigned and followed up for a median of 2·0 years (IQR 1·5–2·4). Prespecified subgroupings by primary kidney disease included 2057 (31·1%) participants with diabetic kidney disease, 1669 (25·3%) with glomerular disease, 1445 (21·9%) with hypertensive or renovascular disease, and 1438 (21·8%) with other or unknown causes. Kidney disease progression occurred in 384 (11·6%) of 3304 patients in the empagliflozin group and 504 (15·2%) of 3305 patients in the placebo group (hazard ratio 0·71 [95% CI 0·62–0·81]), with no evidence that the relative effect size varied significantly by primary kidney disease (pheterogeneity=0·62). The between-group difference in chronic eGFR slopes (ie, from 2 months to final follow-up) was 1·37 mL/min per 1·73 m2 per year (95% CI 1·16–1·59), representing a 50% (42–58) reduction in the rate of chronic eGFR decline. This relative effect of empagliflozin on chronic eGFR slope was similar in analyses by different primary kidney diseases, including in explorations by type of glomerular disease and diabetes (p values for heterogeneity all >0·1). Interpretation: In a broad range of patients with chronic kidney disease at risk of progression, including a wide range of non-diabetic causes of chronic kidney disease, empagliflozin reduced risk of kidney disease progression. Relative effect sizes were broadly similar irrespective of the cause of primary kidney disease, suggesting that SGLT2 inhibitors should be part of a standard of care to minimise risk of kidney failure in chronic kidney disease. Funding: Boehringer Ingelheim, Eli Lilly, and UK Medical Research Council

WHO global research priorities for antimicrobial resistance in human health

The WHO research agenda for antimicrobial resistance (AMR) in human health has identified 40 research priorities to be addressed by the year 2030. These priorities focus on bacterial and fungal pathogens of crucial importance in addressing AMR, including drug-resistant pathogens causing tuberculosis. These research priorities encompass the entire people-centred journey, covering prevention, diagnosis, and treatment of antimicrobial-resistant infections, in addition to addressing the overarching knowledge gaps in AMR epidemiology, burden and drivers, policies and regulations, and awareness and education. The research priorities were identified through a multistage process, starting with a comprehensive scoping review of knowledge gaps, with expert inputs gathered through a survey and open call. The priority setting involved a rigorous modified Child Health and Nutrition Research Initiative approach, ensuring global representation and applicability of the findings. The ultimate goal of this research agenda is to encourage research and investment in the generation of evidence to better understand AMR dynamics and facilitate policy translation for reducing the burden and consequences of AMR