Teaching Spreadsheet Documentation Skills using Practitioner based Workshops

Proper documentation of spreadsheets and other forms of digital analysis is a common problem for business students entering professional practices. For example, when a spreadsheet is constructed and poorly documented as to assumptions and related descriptions the ability of others to effectively use the spreadsheet is eroded. This is particularly true when spreadsheets are prepared at the staff level, where such staff may subsequently leave the organization and others are left to rely on the document for important purposes (e.g., audits). Part of this problem could be alleviated by helping students first develop awareness of why poor documentation is a problem and then to develop habits and skills thereby enabling proper levels of documentation. This note describes an innovative approach used in an undergraduate accounting classroom. The innovation involves the use of workshops relying on certain types of co-presenters to facilitate student awareness to aid students in their preparation of Excel based analyses. While a short review of the relevant literature helps frame the issue, there is little published on best practices in teaching the documentation topic. The author explains the structure of the workshop (within the context of the class assignment) and provides the specific documentation elements emphasized. Evidence is provided as to the effectiveness of the approach. Thoughts and resources to enable replication are also supplie

Derivative spectrophotometric analysis of benzophenone (as an impurity) in phenytoin

Three simple and rapid spectrophotometric methods were developed for detection and trace determination of benzophenone (the main impurity) in phenytoin bulk powder and pharmaceutical formulations. The first method, zero-crossing first derivative spectrophotometry, depends on measuring the first derivative trough values at 257.6 nm for benzophenone. The second method, zero-crossing third derivative spectrophotometry, depends on measuring the third derivative peak values at 263.2 nm. The third method, ratio first derivative spectrophotometry, depends on measuring the peak amplitudes of the first derivative of the ratio spectra (the spectra of benzophenone divided by the spectrum of 5.0 μg/mL phenytoin solution) at 272 nm. The calibration graphs were linear over the range of 1-10 μg/mL. The detection limits of the first and the third derivative methods were found to be 0.04 μg/mL and 0.11 μg/mL and the quantitation limits were 0.13 μg/mL and 0.34 μg/mL, respectively, while for the ratio derivative method, the detection limit was 0.06 μg/mL and the quantitation limit was 0.18 μg/mL. The proposed methods were applied successfully to the assay of the studied drug in phenytoin bulk powder and certain pharmaceutical preparations. The results were statistically compared to those obtained using a polarographic method and were found to be in good agreement

Disturbances and noise: Defining furrow-form enamel hypoplasia

Objectives The investigation of the record of growth locked in dental enamel provides a unique opportunity to build a comprehensive picture of growth disruption episodes during childhood. This study presents a new methodological basis for the analysis of enamel growth disruptions (enamel hypoplasia) using incremental microstructures of enamel. Methods A three?dimensional technique based upon use of an Alicona 3D Infinite Focus imaging microscope and software is used to record developmental features in the enamel of human permanent mandibular lateral incisors of one individual from the Neolithic site of Çatalhöyük (Turkey). Using this new technique, perikymata are measured down the longitudinal axis of the crown from the incisal margin to the cervix and perikyma spacing profiles are constructed with this new technique. A mathematical basis for the detection of spacing anomalies, which serve as indicators of enamel hypoplasia is presented based upon these profiles. Results Three clearly delineated defects were identified visually, then matched and confirmed metrically using the enamel surface and perikyma spacing profiles. Discussion Human growth has often been used as an indicator of health in past societies because of developmental sensitivity to fluctuations in nutritional status and disease load. Hence, standardization of furrow?form defect identification is of crucial importance for reducing the amount of current subjectivity in the determination of a threshold for the identification of defects among individuals of past populations. The method presented here, which is based on microscopic images of the tooth crown as well as recorded measurements of incremental structures, represents a combined visual?metric approach using LOWESS residuals, and as such provides a substantial advancement to previous methods. It is therefore recommended that additional studies be carried out with this methodology to determine whether this method improves the reliability of enamel defect identification among individuals recovered from bioarchaeological contexts

Level of agreement between objectively determined body composition and perceived body image in 6- To 8-year-old South African children- To Body Composition-Isotope Technique study

To assess the level of agreement between body size self-perception and actual body size determined by body mass index (BMI) z-score and body fatness measured by the deuterium dilution method (DDM) in South African children aged 6-8 years. A cross-sectional sample of 202 children (83 boys and 119 girls) aged 6-8 years from the Body Composition-Isotope Technique study (BC-IT) was taken. Subjective measures of body image (silhouettes) were compared with the objective measures of BMI z-score and body fatness measured by the DDM. The World Health Organization BMI z-scores were used to classify the children as underweight, normal, overweight, or obese. DDM-measured fatness was classified based on the McCarthy centile curves set at 2nd, 85th and 95th in conjunction with fatness cut-off points of 25% in boys and 30% in girls. Data were analyzed using SPSS v26. Of 202 children, 32.2%, 55.1%, 8.8%, and 2.4% perceived their body size as underweight, normal, overweight, and obese, respectively. Based on BMI z-score, 18.8%, 72.8%, 6.9%, and 1.5% were classified as underweight, normal, overweight, and obese, respectively. Body fatness measurement showed that 2.5%, 48.0%, 21.8%, and 29.7% were underweight, normal weight, overweight, and obese, respectively

Parental Perceptions of Risk and Protective Factors Associated with the Adaptation of Siblings of Children with Cystic Fibrosis

When a child is diagnosed with a chronic life threatening illness there is a significant impact on the entire family. Siblings are at risk for psychological adaptation problems because of their unique relationship with the ill child and the effect of that illness on family functioning. Few studies have been reported which examine the impact of chronic life-threatening illnesses in children on healthy siblings.The purpose of this study was to investigate the predisposing risk and protective factors that affect the psychological adaptation of healthy siblings of a child with Cystic Fibrosis (CF). A descriptive study was conducted using a convenience sample from two CF centers. The relationship between several variables was explored using non- parametric correlations.In this sample, significant negative correlations were found between parental stress and their reported financial well being and emotional or behavioral problems in the well siblings prior to the diagnosis of CF was made in the sick sibling and perceived parental support.For adolescent siblings, The Behavioral Symptoms Index (BSI) was correlated to reported stress in their parents and negatively correlated to the parental perceived support. The Emotional Symptoms Index (ESI) was correlated to the BSI. A significant negative correlation was also noted between age and Internalizing Behaviors. These relationships were not significant for the child siblings in this sample.There were no significant relationships among gender, maternal education, and caretaker for the well sibling when the child with CF was hospitalized and their Internalizing and Externalizing Behaviors. The health care teams in these clinics seldom discussed CF with the well sibling. However, for the children in this study, there was a significant negative correlation with this discussion and their Externalizing Behaviors.Findings from this study suggest that the family environment, especially parental stress and perceived social support, may affect the adaptation of the well sibling. Adolescent siblings were more at risk for this environmental influence than their younger counterparts

Pragmatic introduction to signal processing

A practical introduction to signal processing in scientific measurement, for scientists, engineers, researchers, instructors, and students working in academia, industry, environmental, medical, engineering, earth science, space, military, financial, and agriculture. Includes such topics as smoothing, differentiation, peak detection, integration and peak area measurements, harmonic analysis, convolution and deconvolution, Fourier filtering, least-squares curve fitting, multi-component spectroscopy, nonlinear iterative least-squares peak fitting, and calibration. Provides many demonstrations and real data examples, plus download links to many free Matlab/Octave scripts and functions plus spreadsheet templates which has been widely used and have been cited in over 360 published papers, theses, and patents