To Find Or Not To Find: Public Accounting Auditors Versus Governmental Auditors

This study examines the impact that the type of auditor (OfficeOffice of the Auditor General (OAG auditor) or CPA firm auditor) has on the number of compliance audit findings reported for select state agencies in a major Midwestern state. In the state studied, The OAG is responsible for conducting compliance audits of government agencies on at least a biennial basis. These audits are either performed by the Auditor General’s state auditors or by Certified Public Accounting (CPA) firms under contract to the OAG. A sample of agencies with audits that were sometimes performed by CPA firms and sometimes by OAG auditors was chosen. A statistical analysis concluded the number of compliance audit findings reported by OAG auditors was significantly higher than the number of compliance audit findings reported by CPA firm auditors, for the same set of state agencies

Collaborative Uses of Geospatial Technology to Support Climate Change Adaptation in Indigenous Communities of the Circumpolar North

A literature review is conducted of geospatial technologies in community-based research on ice and mobility among Indigenous people of the circumpolar north. Numerous studies explore the use of traditional knowledge in the Arctic on sea ice, but limited evidence of community-based research in sub-Arctic communities and in freshwater ice systems is found. Geographical Information Systems (GIS) and remote sensing tools have been applied in a variety of ways in support of community adaptations. These include the production of living memory maps, ice classification systems, and geodatabases that reflect the relationship-building nature of collaborations between Indigenous traditional knowledge holders and scientists. Satellite imagery—particularly synthetic aperture radar (SAR)—is widely used to characterize traditional understandings of ice to help tailor geospatial tools, climate research, and early warning systems, so that they may be used more effectively to address community interests and needs. As numerous mapping platforms have been developed in the circumpolar north, there are important considerations with respect to data management, Indigenous rights, and data sharing. We see opportunities for further research in lake and river ice, and in further developing early warning systems to address the growing problem of unpredictable ice regimes in Arctic and sub-Arctic regions

Deciding to Change OpenURL Link Resolvers

Abstract: This article will be of interest to librarians, particularly those in consortia that are evaluating OpenURL link resolvers. This case study contrasts WebBridge (an Innovative Interface product) and LinkSource (EBSCO's product). This study assisted us in the decision-making process of choosing an OpenURL link resolver that was sustainable to maintain and, most importantly, made it easier for users to access the full text of an article. This case study does not propose that one product is superior to another; however, the criteria and methods used to evaluate the products will be of use to those seeking to improve user access

Comparison of Telavancin and Vancomycin Antibiotic Lock Solutions in the Eradication of Biofilm-Producing Staphylococci and Enterococci from Central Venous Catheters

Purpose: Results of a study of the activity of antibiotic lock solutions of vancomycin and telavancin against biofilm-forming strains of Staphylococcus epidermidis, Enterococcus faecalis, and Staphylococcus aureus are reported. Methods: An established in vitro central venous catheter model was used to evaluate lock solutions containing vancomycin (5 mg/mL) or telavancin (5 mg/mL), with and without preservative-containing heparin sodium (with 0.45% benzyl alcohol) 2500 units/mL, heparin, and 0.9% sodium chloride solution. Lock solutions were introduced after 24-hour bacterial growth in catheters incubated at 35 °C. After 72 hours of exposure to the lock solutions, catheters were drained, flushed, and cut into segments for quantification of colony-forming units. Results: Against S. epidermidis, vancomycin and telavancin (with or without heparin) had similar activity. Against E. faecalis, vancomycin alone was more active than telavancin alone (p \u3c 0.01). Against S. aureus, vancomycin plus heparin had activity than telavancin (p \u3c 0.02). The addition of heparin was associated with reduced activity of the vancomycin lock solution against S. epidermidis and E. faecalis (p \u3c 0.01). Telavancin activity was not significantly changed with the addition of heparin. Conclusion: In a central venous catheter model, vancomycin and telavancin activity was similar in reducing biofilm-producing S. epidermidis. However, vancomycin was more active than telavancin against E. faecalis and S. aureus. None of the tested agents eradicated biofilm-forming strains. The addition of preservative-containing heparin sodium 2500 units/mL to vancomycin was associated with reduced activity against S. epidermidis and E. faecalis

Three essays in labor economics: fertility expectations and career choice, specialization and the marriage premium, and estimating risk aversion using labor supply data

Women, on average, are found in systematically different careers than men. The reason for this phenomenon is not fully understood, in part because expectations play a vital role in the process of career choice. Different religious groups have different beliefs on the importance of child bearing, so fertility expectations should differ by religious group. I include a woman's religious denomination in regressions on mea- sures of occupational flexibility. Jehovah's Witnesses choose the most flexible careers followed by Pentecostal, Catholic, Baptist, and Mainline Protestant women. Jewish women generally choose the least flexible careers. This is consistent with the human capital notion that women are choosing different careers than men rather than being forced into different job paths. If women are choosing jobs that allow them to take responsibility for home pro- duction, how does this affect their husbands? Male wage regressions that include marital status dummy variables find a marriage wage premium of 10 to 40%. This premium may occur because wives are taking responsibility for home production and husbands are free to focus their attention on productivity at work. It may also be that factors unobserved to the researcher may make a man more productive and more likely to marry. I use religious denomination as a proxy for specialization within the home. Men in more traditional religious denominations enjoy a higher marriage wage premium, which is evidence that household specialization of labor is an important cause of the wage premium. The choice of a career, whether to marry, and most other important life decisions are dependent on one's risk tolerance. The role of risk preferences in such choices is not fully understood, largely because relative risk aversion (y) is hard to empirically quantify. Chetty (2006) derives a formula for ° based on the link between utility and labor supply decisions. I estimate y at the micro level using the 1996 Panel Study of Income Dynamics. I compare y to an estimate based on hypothetical gambles and find the measures substantially different. This supports Chetty's claim that ex- pected utility theory cannot suffciently explain choices under uncertainty in different domains

Ethanol and Isopropyl Alcohol Exposure Increases Biofilm Formation in Staphylococcus aureus and Staphylococcus epidermidis

Introduction Alcohols, including ethanol and isopropyl alcohol, are used in clinical practice for disinfection and infection prevention. Recent studies, however, demonstrate that alcohols may enhance biofilm production in Staphylococci. Methods We quantified biofilm formation in the presence of ethanol and isopropyl alcohol in six different, well-characterized strains of Staphylococcus epidermidis and Staphylococcus aureus. After 24 h of biofilm development, each strain was exposed to normal saline (NS), ethanol, or isopropyl alcohol (40%, 60%, 80% and 95%) for additional 24 h incubation. Adherent biofilms were stained and optical density was determined. Viability of strains was also determined after alcohol exposure. Results Ethanol increased biofilm formation in all six strains compared to normal saline (p \u3c 0.05). There was increased biofilm formation with increasing ethanol concentration. Isopropyl alcohol also increased biofilm formation with increasing alcohol concentration in all six strains (p \u3c 0.01 vs NS). The slime-negative, chemical mutant strain of S. epidermidis increased biofilm formation after exposure to both alcohols, likely reverting back its primary phenotype through modulation of the intercellular adhesin repressor. All strains demonstrated viability after exposure to each alcohol concentration, though viability was decreased. Conclusion Ethanol and isopropyl alcohol exposure increases biofilm formation of S. aureus and S. epidermidis at concentrations used in clinical settings. Ethanol and isopropyl alcohol did not eradicate viable Staphylococci from formed biofilm

Deciding to Change Openurl Link Resolvers

This article will be of interest to librarians, particularly those in consortia that are evaluating OpenURL link resolvers. This case study contrasts WebBridge (an Innovative Interface product) and LinkSource (EBSCO’s product). This study assisted us in the decision-making process of choosing an OpenURL link resolver that was sustainable to maintain and, most importantly, made it easier for users to access the full text of an article. This case study does not propose that one product is superior to another; however, the criteria and methods used to evaluate the products will be of use to those seeking to improve user access

Impact of Cardiorespiratory Fitness on Markers of Cardiovascular Disease in Professional Firefighters

Higher cardiorespiratory fitness (CRF) levels (V̇O2max) are associated with lower oxidative stress and inflammatory markers in addition to lower cardiovascular disease (CVD) risk; however, there are a lack of data examining this relationship among firefighters. CVD is the leading cause of mortality among firefighters and correlates with low CRF. PURPOSE: To examine differences in markers of CVD risk between firefighters classified as having either high or low levels of CRF. METHODS: Forty-six professional firefighters performed a maximal graded exercise test (GXT; Bruce Protocol), where V̇O2max was estimated from the Foster equation using time to exhaustion. Fasted blood samples were also taken to assess traditional and non-traditional biomarkers of CVD risk: HDL, LDL, glucose, cholesterol, triglycerides, advanced oxidation protein products (AOPP), homeostatic model assessment for insulin resistance (HOMA-IR) and C-reactive protein (CRP). Body fat percentage (BF%) was determined via Dual-Energy X-Ray Absorptiometry (DEXA),V̇O2max values were categorized based on American College of Sports Medicine (ACSM) guidelines to establish a high fitness group (n=19; V̇O2max = 44.7 ± 5.2 ml·kg-1·min-1; age = 35.94 ± 9.73 yrs; height = 178.86 ± 7.28 cm; waist circumference = 35.5 ± 2.73 cm; BF% = 19.9 ± 2.66) and a low fitness group (n=27; V̇O2max = 28.2 ± 4.9ml·kg-1·min-1; age = 38.5 ± 9.33 yrs; height = 179.21 ± 8.48 cm; waist circumference = 40.06 ± 4.29 cm; BF% = 27.2 ± 5.07). Non-parametric Mann-Whitney U tests were used to assess differences in CVD risk markers between the high and low fitness groups. Effect sizes were calculated as Cohen’s d (i.e., small [0.2-0.5], medium [0.5-0.8], large [\u3e 0.8]). RESULTS: Participants classified as high fitness had significantly (p \u3c 0.05) higher V̇O2max and HDL concentrations coupled with significantly lower BF%, cholesterol, triglycerides, LDL, insulin, HOMA-IR, CRP, and AOPP. Half of the observed differences demonstrated a medium effect size (LDL, insulin, HOMA-IR, CRP, and AOPP), while large effect sizes were noted for V̇O2max, BF%, cholesterol, triglycerides, HDL, LDL/HDL risk ratio. CONCLUSION: The high fitness group exhibited lower CVD risk levels and higher HDL levels compared to the low fitness group. Considering the results, firefighters are encouraged to maintain high CRF as well as lower BF% in an effort to reduce the risk of CVD and on-duty cardiac events

Motor Learning Guided Treatment for Acquired Apraxia of Speech: Factors That Influence Treatment Outcomes

Purpose: The purpose of this study was to examine factors that might influence the treatment effectiveness of motor learning guided (MLG) treatment approach for apraxia of speech (AOS). Specifically, this study examined the effects home practice and the stimuli selection on speech production. Method: This is a case study across two treatment cycles involving a 52 year-old male five months post left CVA (due to a carotid artery dissection). Each treatment cycle used three conditions of practice to investigate the influence of practice frequency on treatment outcomes. The personal relevance of stimuli within and across treatment conditions differed in the treatment cycles to investigate stimuli selection influence on treatment outcomes. Results: Changes in speech motor learning occurred in all conditions of practice only after therapy began. Phrases practiced in therapy and at home met criterion for mastery in fewer sessions than therapy only and untrained phrases. The content of the stimuli did not appear to have a direct influence on speech motor learning. Conclusion: This case study contributes to the growing evidence on the effectiveness of MLG treatment for acquired AOS. Future studies using an experimental design are needed to advance and strengthen the evidence for MLG

Cognitive Performance in Centenarians and the Oldest Old: Norms from the Georgia Centenarian Study

We present normative data from a large population-based sample of centenarians for several brief, global neurocognitive tasks amenable for frail elders. Comparative data from octogenarians are included. A total of 244 centenarians and 80 octogenarians from Phase III of the Georgia Centenarian Study were administered the Mini-Mental Status Examination, Severe Impairment Battery, and Behavioral Dyscontrol Scale. Centenarians (age 98–107) were stratified into three age cohorts (98–99, 100–101, 102–107), octogenarians into two 5- year cohorts (80–84, 85–89). Highly significant differences were observed between groups on all measures, with greater variation and dispersion in performance among centenarians, as well as stronger associations between age and performance. Descriptive statistics and normative ranges (unweighted and population-weighted) are provided by age cohort. Additional statistics are provided by education level. While most previous centenarian studies have used convenience samples, ours is population-based and likely more valid for comparison in applied settings. Results suggest centenarians look different than do even the oldest age range of most normative aging datasets (e.g., 85–90). Results support using global measures of neurocognition to describe cognitive status in the oldest old, and we provide normative comparisons to do so