Are Accounting Information Systems Programs Evolving to Meet the Needs of the Accounting Profession? An Analysis of Accounting Information Systems Programs in 2005 and 2019

The paper investigates the number and content of U.S. Accounting Information Systems (AIS) programs in 2005 and 2019 to identify whether AIS programs are meeting the expanding need for accountants with IT knowledge. A dramatic decrease in graduate AIS programs and a slight decrease in undergraduate programs occurred from 2005 to 2019. Overall, graduate AIS programs meet the most recent IFAC and AICPA guidance on IT competencies better than undergraduate AIS programs. Offering AIS courses in data analytics programs and greater integration of data analytics in AIS programs raise opportunities for universities to provide its accounting graduates with in-demand skills

An Investigation Of The Erosion In New Major Innovation Characteristics Over Time

A recent study by ODonnell and Sauer (2008) indicated, that over time, the benefit of launching new majors to reduce freshman attrition dissipated. In 2004, new majors had a significant effect on reducing attrition. By 2007, however, these same new majors were no longer significant predictors of attrition. What happened between 2004 and 2007 to cause this erosion in the affect of new majors on attrition? In this study, we examine the differences in perceptions of the innovative characteristics in an effort to explain why this erosion might have occurred. Results of a two-way between subjects ANOVA reveals that new majors began to be perceived as similar to old majors along certain dimensions of innovative characteristics. In particular, differences in the prospects of getting a better job, the perception that the new major was easier, hearing from others that new majors offered better job prospects and that employers preferred new majors, and that new majors were less compatible with student needs and goals, all disappeared by 2007. Nevertheless, new majors were still perceived as requiring more prerequisites, being more likely to require an extra course, and as not being offered at other area colleges and universities relative to old majors. This article discusses the impact and consequences of these findings and proposes future research to be pursued

A neural model of valuation and information virality

Information sharing is an integral part of human interaction that serves to build social relationships and affects attitudes and behaviors in individuals and large groups. We present a unifying neurocognitive framework of mechanisms underlying information sharing at scale (virality). We argue that expectations regarding self-related and social consequences of sharing (e.g., in the form of potential for self-enhancement or social approval) are integrated into a domain-general value signal that encodes the value of sharing a piece of information. This value signal translates into population-level virality. In two studies (n = 41 and 39 participants), we tested these hypotheses using functional neuroimaging. Neural activity in response to 80 New York Times articles was observed in theory-driven regions of interest associated with value, self, and social cognitions. This activity then was linked to objectively logged population-level data encompassing n = 117,611 internet shares of the articles. In both studies, activity in neural regions associated with self-related and social cognition was indirectly related to population-level sharing through increased neural activation in the brain’s value system. Neural activity further predicted populationlevel outcomes over and above the variance explained by article characteristics and commonly used self-report measures of sharing intentions. This parsimonious framework may help advance theory, improve predictive models, and inform new approaches to effective intervention. More broadly, these data shed light on the core functions of sharing—to express ourselves in positive ways and to strengthen our social bonds

The Bs20x22 anti-CD20-CD22 bispecific antibody has more lymphomacidal activity than do the parent antibodies alone

Previous studies have shown that bispecific antibodies that target both CD20 and CD22 have in vivo lymphomacidal properties. We developed a CD20-CD22 bispecific antibody (Bs20x22) from anti-CD20 and the anti-CD22 monoclonal antibodies (mAb), rituximab and HB22.7, respectively. Bs20x22 was constructed using standard methods and was shown to specifically bind CD20 and CD22. In vitro cytotoxicity assays showed that Bs20x22 was three times more effective than either parent mAb alone and twice as effective as a combination of both parent mAb used at equimolar concentrations. Bs20x22 was also nearly four times more effective at inducing apoptosis than either mAb alone. Examination of the MAPK and SAPK signaling cascades revealed that Bs20x22 induced significantly more p38 phosphorylation than either mAb alone. In an in vivo human NHL xenograft model, treatment with Bs20x22 resulted in significantly greater tumor shrinkage and improved overall survival when compared to either mAb alone or treatment with a combination of HB22.7 and rituximab. The effect of the initial tumor volume was assessed by comparing the efficacy of Bs20x22 administered before xenografts grew versus treatment of established tumors; significantly, greater efficacy was found when treatment was initiated before tumors could become established

Psychological morbidity and health related quality of life after injury: multicentre cohort study

Purpose: To demonstrate the impact of psychological morbidity 1 month post-injury on subsequent post-injury quality of life (HRQoL) in a general injury population in the UK to inform development of trauma care and rehabilitation services. Methods: Multicentre cohort study of 16–70-year-olds admitted to 4 UK hospitals following injury. Psychological morbidity and HRQoL (EQ-5D-3L) were measured at recruitment and 1, 2, 4 and 12 months post-injury. A reduction in EQ-5D compared to retrospectively assessed pre-injury levels of at least 0.074 was taken as the minimal important difference (MID). Multilevel logistic regression explored relationships between psychological morbidity 1 month post-injury and MID in HRQoL over the 12 months after injury. Results: A total of 668 adults participated. Follow-up rates were 77% (1 month) and 63% (12 months). Substantial reductions in HRQoL were seen; 93% eported a MID at 1 month and 58% at 12 months. Problems with pain, mobility and usual activities were commonly reported at each time point. Depression and anxiety scores month post-injury were independently associated with subsequent MID in HRQoL. The relationship between depression and HRQoL was partly explained by anxiety and to a lesser extent by pain and social functioning. The relationship between anxiety and HRQoL was not explained by factors measured in our study. Conclusions: Hospitalised injuries result in substantial reductions in HRQoL up to 12 months later. Depression and anxiety early in the recovery period are independently associated with lower HRQoL. Identifying and managing these problems, ensuring adequate pain control and facilitating social functioning are key elements in improving HRQoL post-injury

The Impact of the COVID-19 Pandemic on Racial Disparities in Patients Undergoing Total Shoulder Arthroplasty in the United States

INTRODUCTION: The purpose of this study was to assess racial disparities in total shoulder arthroplasty (TSA) in the US and to determine whether these disparities were affected by the COVID-19 pandemic. METHODS: Centers for Medicare and Medicaid Services (CMS) 100% sample was used to examine primary TSA volume from April-December from 2019-2020. Utilization was assessed for White/Black/Hispanic/Asian populations to determine if COVID-19 affected these groups differently. A regression model adjusted for age/sex/CMS-Hierarchical Condition Categories (HCC) score, dual enrollment (proxy for socioeconomic status), time fixed effects, and Core-based Statistical Area (CBSA) fixed effects was used to study difference across groups. RESULTS: In 2019, TSA volume/1000 beneficiaries was 1.51 for White and 0.57 for non-White, a 2.6-fold difference. In 2020, the rate of TSA in White patients (1.30/1000) was 2.9 times higher than non-White (0.45/1000) during the COVID-19 pandemic (P\u3c0.01). There was an overall 14% decrease in TSA volume/1000 Medicare beneficiaries in 2020; non-White patients had a larger percentage decrease in TSA volume than White (21% vs. 14%, estimated difference;8.7%,p = 0.02). Black patients experienced the most pronounced disparity with estimated difference of 10.1%,p = 0.05, compared with White patients. Similar disparities were observed when categorizing procedures into anatomic and reverse TSA, but not proximal humerus fracture. CONCLUSIONS: During the COVID-19 pandemic, overall TSA utilization decreased by 14% with White patients experiencing a decrease of 14%, and non-White patients experiencing a decrease of 21%. This trend was observed for elective TSA while disparities were less apparent for proximal humerus fracture

The impact of psychological factors on recovery from injury: a multicentre cohort study

Purpose Unintentional injuries have a significant long-term health impact in working age adults. Depression, anxiety and post-traumatic stress disorder are common post-injury, but their impact on self-reported recovery has not been investigated in general injury populations. This study investigated the role of psychological predictors 1 month post-injury in subsequent self-reported recovery from injury in working-aged adults. Methods A multicentre cohort study was conducted of 668 unintentionally injured adults admitted to five UK hospitals followed up at 1, 2, 4 and 12 months post-injury. Logistic regression explored relationships between psychological morbidity 1 month post-injury and self-reported recovery 12 months post-injury, adjusting for health, demographic, injury and socio-legal factors. Multiple imputations were used to impute missing values. Results A total of 668 adults participated at baseline, 77% followed up at 1 month and 63% at 12 months, of whom 383 (57%) were included in the main analysis. Multiple imputation analysis included all 668 participants. Increasing levels of depression scores and increasing levels of pain at 1 month and an increasing number of nights in hospital were associated with significantly reduced odds of recovery at 12 months, adjusting for age, sex, centre, employment and deprivation. The findings were similar in the multiple imputation analysis, except that pain had borderline statistical significance. Conclusions Depression 1 month post-injury is an important predictor of recovery, but other factors, especially pain and nights spent in hospital, also predict recovery. Identifying and managing depression and providing adequate pain control are essential in clinical care post-injury

Prevalence and prognostic impact of subclinical cardiovascular disease in individuals with the metabolic syndrome and diabetes

Dostępne dane dotyczące występowania i znaczenia prognostycznego subklinicznej postaci choroby sercowo-naczyniowej (CVD), u pacjentów z zespołem metabolicznym są ograniczone. W prezentowanej pracy zbadano częstość występowania subklinicznej choroby sercowo-naczyniowej u 1945 uczestników próby Framingham Offspring Study (śr. wieku 58 lat, 59% uczestników stanowiły kobiety) z wykorzystaniem elektrokardiografii, echokardiografii, ultra ultrasonografii tętnic szyjnych, wskaźnika ciśnienia tętniczego kostka&#8211;ramię oraz wydalania albumin z moczem. W pracy oceniono w sposób prospektywny częstość występowania subklinicznej choroby sercowo-naczyniowej związanej z zespołem metabolicznym i cukrzycą, w zależności od obecności subklinicznej postaci tego schorzenia lub jej braku. Przekrojowo u 51% z 581 uczestników z zespołem metabolicznym zdiagnozowano subkliniczną formę choroby sercowo-naczyniowej w przynajmniej jednym z badań dodatkowych, co było częstsze niż u chorych bez zespołu metabolicznego [iloraz szans skorygowany pod względem wielu zmiennych 2,06 (95% CI: 1,67&#8211;2,55); p < 0,0001]. W trakcie dalszej obserwacji klinicznej (śr. 7,2 lat) jawna klinicznie choroba sercowo-naczyniowa rozwinęła się u 139 pacjentów, 59% tej liczby stanowiły osoby z zespołem metabolicznym (10,2%). Uogólniając, występowanie zespołu metabolicznego było związane ze zwiększonym ryzykiem występowania CVD [iloraz ryzyka skorygowany pod względem wielu zmiennych (HR, hazard ratio) 1,61 (95% CI: 1,12&#8211;2,33)]. U pacjentów z zespołem metabolicznym oraz subkliniczną postacią choroby sercowo-naczyniowej zaobserwowano zwiększone ryzyko wystąpienia jawnej klinicznie postaci choroby sercowo-naczyniowej [2,67 (1,62&#8211;4,41) w porównaniu z chorymi bez zdiagnozowanego zespołu metabolicznego, cukrzycy lub subklinicznej formy choroby sercowo-naczyniowej]. Zaobserwowano także mniejszy związek występowania zespołu metabolicznego z rozwinięciem się choroby sercowo-naczyniowej u pacjentów bez subklinicznej postaci CVD [HR 1,59 (95% CI: 0,87&#8211;2,90)]. Podobne zmniejszenie ryzyka wystąpienia choroby sercowo-naczyniowej u pacjentów bez subklinicznej postaci CVD obserwowano u chorych na cukrzycę. Występowanie subklinicznej formy CVD stanowiło istotny predyktor rozwinięcia się jawnej klinicznie choroby sercowo-naczyniowej u pacjentów bez zespołu metabolicznego lub cukrzycy [1,93 (1,15&#8211;3,24)]. W niniejszym populacyjnym badaniu osób z zespołem metabolicznym zaobserwowano częstsze występowanie subklinicznej postaci miażdżycy, co prawdopodobnie przyczynia się do wyższego ryzyka wystąpienia jawnej klinicznie postaci CVD związanej z tym schorzeniem.Data are limited regarding prevalence and prognostic significance of subclinical cardiovascular disease (CVD) in individuals with metabolic syndrome. We investigated prevalence of subclinical CVD in 1,945 Framingham Offspring Study participants (mean age 58 years; 59% women) using electrocardiography, echocardiography, carotid ultrasound, ankle-brachial blood pressure, and urinary albumin excretion. We prospectively evaluated the incidence of CVD associated with metabolic syndrome and diabetes according to presence versus absence of subclinical disease. Cross-sectionally, 51% of 581 participants with metabolic syndrome had subclinical disease in at least one test, a frequency higher than individuals without metabolic syndrome [multivariable- adjusted odds ratio 2.06 (95% CI: 1.67- 2.55); p < 0.0001). On follow-up (mean 7.2 years), 139 individuals developed overt CVD, including 59 with metabolic syndrome (10.2%). Overall, metabolic syndrome was associated with increased CVD risk [multivariableadjusted hazards ratio (HR) 1.61 (95% CI: 1.12-2.33)]. Participants with metabolic syndrome and subclinical disease experienced increased risk of overt CVD [2.67 (1.62-4.41) compared with those without metabolic syndrome, diabetes, or subclinical disease], whereas the association of metabolic syndrome with CVD risk was attenuated in absence of subclinical disease [HR 1.59 (95% CI: 0.87&#8211;2.90)]. A similar attenuation of CVD risk in absence of subclinical disease was observed also for diabetes. Subclinical disease was a significant predictor of overt CVD in participants without metabolic syndrome or diabetes [1.93 (1.15-3.24)]. In our community-based sample, individuals with metabolic syndrome have a high prevalence of subclinical atherosclerosis that likely contributes to the increased risk of overt CVD associated with the condition