661 research outputs found

    The effect of auditors' communication of the professional practice department involvement on audit negotiations

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    Auditor-Client negotiation about difficult client accounting issues involves the auditor, the client, and various other parties on both the client and auditor side. On the auditor side, the Professional Practice Department has been reported to play a significant role in the financial reporting process, yet is rarely the focus of academic study. In this study, I investigate how communicating the involvement of the Professional Practice Department (PPD) to top management using different influence techniques impacts negotiated outcomes between audit partners and top management. I examine the impact of communicating the involvement of the PPD in the context of two other variables found in prior auditing literature to be important in the negotiation process, auditor type and CFO (Chief Financial Officer) preferred auditor-type. While auditors must attest that the financial statements are free from material misstatement, they also must ensure they foster a functional working relationship with the client. The auditor-client context is unique, and takes place within an on-going relationship where expectations and preferences have been established. Therefore, I examine these negotiation outcomes while incorporating a key contextual variable, auditor-type, in the negotiations. Both the CFO's preference for auditor-type, as well as actual auditor-type will be examined in addition to the specific influence tactic. I use a 3x2x2 fully factorial design to experimentally analyze the impact of two manipulated variable (influence tactic and auditor-type) and one measured variable (CFO preference for auditor-type) on two dependent variables. The two dependent variables are the CFO's willingness to post an adjustment to the financial statements and the CFO's satisfaction with the audit partner. I report the results of an audit negotiation experiment in which 154 highly experienced CFOs responded to a case scenario that incorporated or measured the three key variables (influence tactic communicating PPD involvement, auditor-type and CFO preference for auditor type). My results indicate that using the most aggressive influence tactic to communicate the Professional Practice Department's involvement had a mixed effect on the CFOs willingness to post adjustments to the financial statements. The CFOs in this influence condition that were paired with an accommodating auditor-type reported a higher willingness to adjust the financial statements while CFOs paired with a proactive and advising auditor-type reported a lower willingness to post adjustments. All CFOs reported less satisfaction with the audit partner when the most aggressive influence tactic was used to communicate the Professional Practice Department's inyolvement. Furthermore, the CFO's preference for an auditor-type significantly affects negotiation outcomes. CFOs that prefer more proactive and advising audit partners are more likely to post adjustments to the financial statements, regardless of whether or not. they are informed of the Professional Practice Department's involvement. These same CFOs report a high level of satisfaction with the audit partner and their satisfaction is not impacted by the type of audit partner they are paired with. CFOs that prefer more reactive and accommodating audit partners are less willing to adjust the financial statements and report less satisfaction (dissatisfaction), when paired with proactive and advising audit partners. These results highlight the importance of the existing relationship within the auditor-client dyads and help support findings from auditor-client negotiation research which show that prevailing expectations of the CFO are a contextually important feature of audit negotiation and should be incorporated into more research. I also show that aggressive tactics can help persuade some CFOs to adjust the financial statements; however, consistently pushing too aggressively results in reduced cooperation. Furthermore, there are large costs in terms of the CFO's satisfaction with the audit partner in using aggressive tactics, and therefore, practically speaking the tactic that could potentially be the most effective may result in a lost client

    Water Column Ammonium Concentration and Salinity Influence Nitrogen Uptake and Growth of Spartina Alterniflora

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    Salt marsh macrophytes, such as Spartina alterniflora, play a critical role in uptake and transformation of inorganic nitrogen before it reaches coastal waters, thereby reducing the potential for eutrophication. Although nitrogen availability typically limits S. alterniflora growth, it may be possible to exceed the nitrogen uptake capacity of S. alterniflora. Increasing either nitrogen concentrations or salinity are key factors regulating S. alterniflora nitrogen uptake. Investigating the effects of nutrients and salinity on S. alterniflora is important given that increases in inorganic nitrogen supply to surface waters from agriculture and urbanization occur simultaneously with freshwater withdrawals that reduce flow and increase salinity. Spartina alterniflora nitrogen uptake in response to increasing inorganic nitrogen (ammonium, NH4+) (0, 10, and 100 µM), and salinity (20, 30, and 40 psu) treatments in a fully crossed factorial design were measured in greenhouse microcosms with tidal simulation in Statesboro, GA from April-October, 2013. Prior to the factorial study, a three month pilot study comparing S. alterniflora growth in novel tidal simulator design and salt marsh field plots revealed tidal simulation did not affect plant height, stem density, or above and belowground biomass. After 48 hours the highest water column NH4+ uptake occurred at the lowest salinity (20 psu) and highest ammonium concentrations (100 µM) tested. After 6 months of NH4+-15N additions, above and belowground S. alterniflora plant tissue δ15N increased proportionally with NH4+ additions and was reduced by 50% with salinity increases from 20 to 40 psu across all NH4+ addition levels. Furthermore, S. alterniflora above and belowground biomass and main shoot height was reduced with increasing salinity from 20 to 40 psu and not significantly affected increasing NH4+ additions. However, at high salinity (40 psu) biomass reductions were mitigated by intermediate (10 µM) NH4+ additions by a 50% increase over 0 and 100 µM NH4+ additions. Stem density and main shoot height measured weekly also reflected mitigation by intermediate (10 µM) NH4+ additions at elevated salinity. That S. alterniflora nitrogen uptake and biomass decrease with increasing water column salinity suggests alteration of coastal salinity may reduce nitrogen uptake capacities of S. alterniflora dominated salt marshes. Thus estuarine water column salinity should be considered when regulating inorganic nitrogen loads in aimed at conserving salt marsh nutrient retention

    Alastair M. Dunnett to Jim, 28 August 1958

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    Classification of pain and its treatment at an intensive care rehabilitation clinic

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    Introduction Treatment in an Intensive Care Unit (ICU) often necessitates uncomfortable and painful procedures for patients throughout their admission. There is growing evidence to suggest that chronic pain is becoming increasingly recognised as a long term problem for patients following an ICU admission [1]. Intensive Care Syndrome: Promoting Independence and Return to Employment (InS:PIRE) is a five week rehabilitation programme for patients and their caregivers after ICU discharge at Glasgow Royal Infirmary. This study investigated the incidence and location of chronic pain in patients discharged from ICU and classified the analgesics prescribed according to the World Health Organization analgesic Methods The InS:PIRE programme involved individual sessions for patients and their caregivers with a physiotherapist and a pharmacist along with interventions from medical, nursing, psychology and community services. The physiotherapist documented the incidence and pain location during the assessment. The pharmacist recorded all analgesic medications prescribed prior to admission and at their clinic visit. The patient’s analgesic medication was classified according to the WHO pain ladder from zero to three, zero being no pain medication and three being treatment with a strong opioid. Data collected was part of an evaluation of a quality improvement initiative, therefore ethics approval was waived. Results Data was collected from 47 of the 48 patients who attended the rehabilitation clinic (median age was 52 (IQR, 44-57) median ICU LOS was 15 (IQR 9-25), median APACHE II was 23 (IQR 18-27) and 32 of the patients were men (67 %)). Prior to admission to ICU 43 % of patients were taking analgesics and this increased to 81 % at the time of their clinic visit. The number of patients at step two and above on the WHO pain ladder also increased from 34 % to 56 %. Conclusions Of the patients seen at the InS:PIRE clinic two-thirds stated that they had new pain since their ICU admission. Despite the increase in the number and strength of analgesics prescribed, almost a quarter of patients still complained of pain at their clinic visit. These results confirm that pain continues to be a significant problem in this patient group. Raising awareness in primary care of the incidence of chronic pain and improving its management is essential to the recovery process following an ICU admission

    Physical outcome measure for critical care patients following intensive care discharge

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    Introduction: The aim of this study was to evaluate the most suitable physical outcome measures to be used with critical care patients following discharge. ICU survivors experience physical problems such as reduced exercise capacity and intensive care acquired weakness. NICE guideline ‘Rehabilitation after critical illness’ (1) recommends the use of outcome measures however does not provide any specific guidance. A recent Cochrane review noted wide variability in measures used following ICU discharge (2). Methods: Discharged ICU patients attended a five week multidisciplinary programme. Patients’ physical function was assessed during the programme, at 6 months and 12 months post discharge. Three outcome measures were included in the initial two cohorts. The Six Minute Walk Test (6MWT) and the Incremental Shuttle Walk test (ISWT) were chosen as they have been used within the critical care follow up setting (2). The Chester Step Test (CST) is widely thought to be a good indicator of ability to return to work (one of the programmes primary aims). Ethics approval was waived as the programme was part of a quality improvement initiative. Results: Data was collected for the initial patients attending the programme (n = 13), median age was 52 (IQR = 38-72), median ICU LOS was 19 days (IQR = 4-91), median APACHE II was 23 (IQR = 19-41) and 11 were men. One patient was so physically debilitated that the CST or ISWT could not be completed however a score was achieved using the 6MWT. Another patient almost failed to achieve level 1 of the ISWT. Subsequent patients for this project (total n = 47) have all therefore been tested using the 6MWT. Good inter-rater and intrarater reliability and validity have been reported for the 6MWT (3). Conclusions: Exercise capacity measurement is not achievable for some patients with either the ISWT or the CST due to the severity of their physical debilitation. Anxiety, post-traumatic stress disorder and depression are common psychological problems post discharge (4), therefore using a test with a bleep is not appropriate. Therefore, the 6MWT is the most appropriate physical outcome measure to be used with critical care patients post discharge

    Alastair to Jim, 28 May 1963

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    Personal correspondenc

    Alastair to James, 24 April 1963

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    Professional correspondenc
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