Human Asset Accounting And Measurement: Moving Forward

Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital.  The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved.  Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full.  Additionally, strict financial reporting regulations would require an accurate and uniform method of accounting for human capital in order to give much relevance to the data collected.  Despite its complex nature, the field of human asset accounting continues to gain momentum and is headed in the right direction.  The development of a universal method of accounting for human capital would provide a much more exact valuation of organizations and have deep benefits for owners, managers, investors, accountants, and human resource employees.  This paper examines the history of human asset accounting and its feasibility in current financial reporting environments.  Additionally, it demonstrates the importance of human asset accounting, different approaches toward human asset accounting, and how beneficial an accurate method could prove to be in financial reporting.  Finally, the paper recommends that, as a precursor to measurement, the development of general quantitative and qualitative human capital disclosures, with real company examples, be included in a company’s sustainability reporting

Candidate X-ray-Emitting OB Stars in the Carina Nebula Identified Via Infrared Spectral Energy Distributions

We report the results of a new survey of massive, OB stars throughout the Carina Nebula using the X-ray point source catalog provided by the Chandra Carina Complex Project (CCCP) in conjunction with infrared (IR) photometry from the Two Micron All-Sky Survey and the Spitzer Space Telescope Vela--Carina survey. Mid-IR photometry is relatively unaffected by extinction, hence it provides strong constraints on the luminosities of OB stars, assuming that their association with the Carina Nebula, and hence their distance, is confirmed. We fit model stellar atmospheres to the optical (UBV) and IR spectral energy distributions (SEDs) of 182 OB stars with known spectral types and measure the bolometric luminosity and extinction for each star. We find that the extinction law measured toward the OB stars has two components: Av=1--1.5 mag produced by foreground dust with a ratio of total-to-selective absorption Rv=3.1 plus a contribution from local dust with Rv>4.0 in the Carina molecular clouds that increases as Av increases. Using X-ray emission as a strong indicator of association with Carina, we identify 94 candidate OB stars with Lbol\geq10^4 Lsun by fitting their IR SEDs. If the candidate OB stars are eventually confirmed by follow-up spectroscopic observations, the number of cataloged OB stars in the Carina Nebula will increase by ~50%. Correcting for incompleteness due to OB stars falling below the Lbol cutoff or the CCCP detection limit, these results potentially double the size of the young massive stellar population.Comment: 19 pages, 8 figures, accepted for the ApJS Special Issue on the Chandra Carina Complex Project (CCCP), scheduled for publication in May 2011. All 16 CCCP Special Issue papers, including a version of this article with high-quality figures, are available at http://cochise.astro.psu.edu/Carina_public/special_issue.html (through 2011 at least

Star Formation in the Starburst Cluster in NGC 3603

We have used new, deep, visible and near infrared observations of the compact starburst cluster in the giant HII region NGC 3603 and its surroundings with the WFC3 on HST and HAWK-I on the VLT to study in detail the physical properties of its intermediate mass (~ 1 - 3 M_sun) stellar population. We show that after correction for differential extinction and actively accreting stars, and the study of field star contamination, strong evidence remains for a continuous spread in the ages of pre-main sequence stars in the range ~ 2 to ~ 30 Myr within the temporal resolution available. Existing differences among presently available theoretical models account for the largest possible variation in shape of the measured age histograms within these limits. We also find that this isochronal age spread in the near infrared and visible Colour-Magnitude Diagrams cannot be reproduced by any other presently known source of astrophysical or instrumental scatter that could mimic the luminosity spread seen in our observations except, possibly, episodic accretion. The measured age spread and the stellar spatial distribution in the cluster are consistent with the hypothesis that star formation started at least 20-30 Myrs ago progressing slowly but continuously up to at least a few million years ago. All the stars in the considered mass range are distributed in a flattened oblate spheroidal pattern with the major axis oriented in an approximate South-East - North-West direction, and with the length of the equatorial axis decreasing with increasing age. This asymmetry is most likely due to the fact that star formation occurred along a filament of gas and dust in the natal molecular cloud oriented locally in this direction.Comment: 21 pages, 19 figures, accepted for publication in Astrophysics & Space Scienc

Case Report: Insulin hypersensitivity in youth with type 1 diabetes

OBJECTIVE: Immediate type I, type III, and delayed type IV hypersensitivity reactions to insulin are rare, but potentially serious complications of exogenous insulin administration required for the treatment of type 1 diabetes (T1D). METHODS: We present four cases of insulin hypersensitivity reactions occurring in youth with T1D and a literature review of this topic. RESULTS: Insulin hypersensitivity reactions included types I, III, and IV with presentations ranging from localized urticaria, erythematous nodules, and eczematous plaques to anaphylaxis with respiratory distress. Reactions occurred in youth with newly diagnosed T1D and in those with long-standing T1D who were using both injection and insulin pump therapy. Multidisciplinary care involving pediatric endocrinology and allergy/immunology utilizing trials of many adjunct therapies yielded minimal improvement. Despite the use of various treatments, including antihistamines, topical therapies, immunosuppressant medications, desensitization trials, and intravenous immune globulin, cutaneous reactions, elevated hemoglobin A1c levels, and negative effects on quality of life remain persistent challenges. One patient became one of the youngest pancreas transplant recipients in the world at age 12 years due to uncontrollable symptoms and intolerable adverse effects of attempted therapies. CONCLUSION: Although rare, insulin hypersensitivity reactions negatively affect glycemic control and quality of life. These cases demonstrate the varying severity and presentation of insulin hypersensitivity reactions along with the limited success of various treatment approaches. Given the life-sustaining nature of insulin therapy, further studies are needed to better understand the underlying pathophysiology of insulin hypersensitivity and to develop targeted treatment approaches

The Massive Star Content of NGC 3603

We investigate the massive star content of NGC 3603, the closest known giant H II region. We have obtained spectra of 26 stars in the central cluster using the Baade 6.5-m telescope (Magellan I). Of these 26 stars, 16 had no previous spectroscopy. We also obtained photometry of all of the stars with previous or new spectroscopy, primarily using archival HST ACS/HRC images. We use these data to derive an improved distance to the cluster, and to construct an H-R diagram for discussing the masses and ages of the massive star content of this cluster.Comment: Accepted by the Astronomical Journal. This revision updates the coordinates in Table 1 by (-0.18sec, +0.2") to place them on the UCAC2 syste

Photon Dominated Regions in NGC 3603

Aims: We aim at deriving the excitation conditions of the interstellar gas as well as the local FUV intensities in the molecular cloud surrounding NGC 3603 to get a coherent picture of how the gas is energized by the central stars. Methods: The NANTEN2-4m submillimeter antenna is used to map the [CI] 1-0, 2-1 and CO 4-3, 7-6 lines in a 2' x 2' region around the young OB cluster NGC 3603 YC. These data are combined with C18O 2-1 data, HIRES-processed IRAS 60 and 100 micron maps of the FIR continuum, and Spitzer/IRAC maps. Results: The NANTEN2 observations show the presence of two molecular clumps located south-east and south-west of the cluster and confirm the overall structure already found by previous CS and C18O observations. We find a slight position offset of the peak intensity of CO and [CI], and the atomic carbon appears to be further extended compared to the molecular material. We used the HIRES far-infrared dust data to derive a map of the FUV field heating the dust. We constrain the FUV field to values of \chi = 3 - 6 \times 10^3 in units of the Draine field across the clouds. Approximately 0.2 to 0.3 % of the total FUV energy is re-emitted in the [CII] 158 {\mu}m cooling line observed by ISO. Applying LTE and escape probability calculations, we derive temperatures (TMM1 = 43 K, TMM2 = 47 K), column densities (N(MM1) = 0.9 \times 10^22 cm^-2, N(MM2) = 2.5 \times 10^22 cm^-2) and densities (n(MM1) = 3 \times 10^3 cm^-3, n(MM2) = 10^3 -10^4 cm^-3) for the two observed molecular clumps MM1 and MM2. Conclusions: The cluster is strongly interacting with the ambient molecular cloud, governing its structure and physical conditions. A stability analysis shows the existence of gravitationally collapsing gas clumps which should lead to star formation. Embedded IR sources have already been observed in the outskirts of the molecular cloud and seem to support our conclusions.Comment: 13 pages, 10 figures, accepted for publication by A&

Spectrophotometric Distances to Galactic H\,{\sc{ii}} Regions

We present a near infrared study of the stellar content of 35 H\,{\sc{ii}} regions in the Galactic plane. In this work, we have used the near infrared domain $J-$, $H-$ and $K_{s}-$ band color images to visually inspect the sample. Also, color-color and color-magnitude diagrams were used to indicate ionizing star candidates, as well as, the presence of young stellar objects such as classical TTauri Stars (CTTS) and massive young stellar objects (MYSOs). We have obtained {\it Spitzer} IRAC images for each region to help further characterize them. {\it Spitzer} and near infrared morphology to place each cluster in an evolutionary phase of development. {\it Spitzer} photometry was also used to classify the MYSOs. Comparison of the main sequence in color-magnitude diagrams to each observed cluster was used to infer whether or not the cluster kinematic distance is consistent with brightnesses of the stellar sources. We find qualitative agreement for a dozen of the regions, but about half the regions have near infrared photometry that suggests they may be closer than the kinematic distance. A significant fraction of these already have spectrophotometric parallaxes which support smaller distances. These discrepancies between kinematic and spectrophotometric distances are not due to the spectrophotometric methodologies, since independent non-kinematic measurements are in agreement with the spectrophotometric results. For instance, trigonometric parallaxes of star-forming regions were collected from the literature and show the same effect of smaller distances when compared to the kinematic results. In our sample of H\,{\sc{ii}} regions, most of the clusters are evident in the near infrared images. Finally, it is possible to distinguish among qualitative evolutionary stages for these objects.Comment: 59 pages, 146 figures and 4 tables. MNRAS accepte

Impact of Obesity on Pediatric Acute Recurrent and Chronic Pancreatitis

OBJECTIVE: The aim of this study was to assess the impact of obesity on pediatric acute recurrent pancreatitis or chronic pancreatitis (CP). METHODS: We determined body mass index (BMI) status at enrollment in INSPPIRE (INternational Study group of Pediatric Pancreatitis: In search for a cuRE) cohort using CDC criteria for pediatric-specific BMI percentiles. We used the Cochran-Armitage test to assess trends and the Jonckheere-Terpstra test to determine associations. RESULTS: Of 446 subjects (acute recurrent pancreatitis, n = 241; CP, n = 205), 22 were underweight, 258 normal weight, 75 overweight, and 91 were obese. The BMI groups were similar in sex, race, and age at presentation. Hypertriglyceridemia was more common in overweight or obese. Obese children were less likely to have CP and more likely to have acute inflammation on imaging. Compared with children with normal weight, obese or overweight children were older at first acute pancreatitis episode and diagnosed with CP at an older age. Obese or overweight children were less likely to undergo medical or endoscopic treatment, develop exocrine pancreatic insufficiency, and require total pancreatectomy with islet autotransplantation. Diabetes was similar among all groups. CONCLUSIONS: Obesity or overweight seems to delay the initial acute pancreatitis episode and diagnosis of CP compared with normal weight or underweight. The impact of obesity on pediatric CP progression and severity deserves further study