The lord of global standards: The twin towers. Financial Reporting, Regulation, and Governance

The article is a satire on Tolkien’s Lord of the Rings. It provides, in a humorous style, an analysis of the rules vs. principles approach debate to international accounting harmonization. Although the debate is often referred to in the literature, explanations of the actual nature and dimensions of the controversy are weak. By placing the debate in a mythical but familiar setting, the authors are able to explain in simple terms the nature of the controversy, its political dimensions and the potential relevance for developing countries. By representing countries and their roles with individual characteristics from the Lord of the Rings, the article offers a fresh perspective in a highly readable style

The Relationship Between Diet, Activity, and Other Factors, and Postpartum Weight Change by Race

Objective: To identify the impact of dietary intake and activity level on postpartum weight change. Methods: White (n = 121) and black (n = 224) women, 7-12 months postpartum, participating in the Special Supplemental Feeding Program for Women, Infants, and Children were assessed for dietary intake, activity level, body weight, and other maternal characteristics. Results: For both black and white women, the most important variables in predicting postpartum weight loss were pre-pregnancy weight, gestational weight gain, parity, and prenatal exercise. After these factors were controlled, race predicted that black women retained 6.4 lb more than white women. These results may be due to the finding that black women reported significantly higher mean energy intake (2039 versus 1552 kcal, P \u3c .001), higher percent fat in diet (41 versus 38%, P \u3c .001), and significantly lower amounts of prenatal and postpartum activity. Conclusion: Higher energy intake and lower activity levels in black postpartum mothers compared with white mothers may contribute to the significantly higher rates of obesity found in black mothers. This study suggests the need for intervention strategies in the prenatal and postpartum periods to help those at risk of retaining weight gained during pregnancy

Abortigenic but not neurotropic equine herpes virus 1 modulates the interferon antiviral defense

Equine herpesvirus 1 (EHV1) is considered as a major pathogen of Equidae, causing symptoms from mild respiratory disease to late-termabortion and neurological disorders. Different EHV1 strains circulating in the field have been characterized to be of abortigenic or neurovirulent phenotype. Both variants replicate in a plaque-wise manner in the epithelium of the upper respiratory tract (URT), where the abortigenic strains induce more prominent viral plaques, compared to the neurovirulent strains. Considering the differences in replication at the URT, we hypothesized that abortigenic strains may show an increased ability to modulate the type I IFN secretion/signaling pathway, compared to strains that display the neurovirulent phenotype. Here, we analyze IFN levels induced by abortigenic and neurovirulent EHV1 using primary respiratory epithelial cells (EREC) and respiratory mucosa ex vivo explants. Similar levels of IFN alpha (similar to 70 U/ml) were detected in explants inoculated with both types of EHV1 strains from 48 to 72 hpi. Second, EREC and mucosa explants were treated with recombinant equine IFN alpha (rEqIFN alpha) or Ruxolitinib (Rux), an IFN signaling inhibitor, prior to and during inoculation with abortigenic or neurovirulent EHV1. Replication of both EHV1 variants was suppressed by rEqIFN alpha. Further, addition of Rux increased replication in a concentration-dependent manner, indicating an IFN-susceptibility for both variants. However, in two out of three horses, at a physiological concentration of 100 U/ml of rEqIFN alpha, an increase in abortigenic EHV1 replication was observed compared to 10 U/ml of rEqIFN alpha, which was not observed for the neurovirulent strains. Moreover, in the presence of Rux, the plaque size of the abortigenic variants remained unaltered, whereas the typically smaller viral plaques induced by the neurovirulent variants became larger. Overall, our results demonstrate the importance of IFN alpha in the control of EHV1 replication in the URT for both abortigenic and neurovirulent variants. In addition, our findings support the speculation that abortigenic variants of EHV1 may have developed anti-IFN mechanisms that appear to be absent or less pronounced in neurovirulent EHV1 strains

Access to a main alphaherpesvirus receptor, located basolaterally in the respiratory epithelium, is masked by intercellular junctions

The respiratory epithelium of humans and animals is frequently exposed to alphaherpesviruses, originating from either external exposure or reactivation from latency. To date, the polarity of alphaherpesvirus infection in the respiratory epithelium and the role of respiratory epithelial integrity herein has not been studied. Equine herpesvirus type 1 (EHV1), a well-known member of the alphaherpesvirus family, was used to infect equine respiratory mucosal explants and primary equine respiratory epithelial cells (EREC), grown at the air-liquid interface. EHV1 binding to and infection of mucosal explants was greatly enhanced upon destruction of the respiratory epithelium integrity with EGTA or N-acetylcysteine. EHV1 preferentially bound to and entered EREC at basolateral cell surfaces. Restriction of infection via apical inoculation was overcome by disruption of intercellular junctions. Finally, basolateral but not apical EHV1 infection of EREC was dependent on cellular N-linked glycans. Overall, our findings demonstrate that integrity of the respiratory epithelium is crucial in the host's innate defence against primary alphaherpesvirus infections. In addition, by targeting a basolaterally located receptor in the respiratory epithelium, alphaherpesviruses have generated a strategy to efficiently escape from host defence mechanisms during reactivation from latency

Exile Vol. XXVIII No. 1

Group Poems From Sake Circle / Monologue. Polylogue. Mollylogue. (or: A musing of young writer as a poor man. Hee hee hee.) by Chris Brougham Untitled Prose by Chris Paul In A Room by Robert F. Youngblood The Escape by Anne Gilson Untitled Poem by Becky Hinshaw A Cruel Hand by Chad Hussey Shaking Heads in Copley Square by Gregory MacDonald The Coming Age by Lynn Greene Seduction by Jacqueline Ondy Pointless Polarities by Ruth Wick The Ladies From The Fairmont Unitarian Church Poverty Relief Fund by Sharon S. McCartney Confessions of a Book Burner by Andy Acker The Congress of the Gods by Tage Danielsson (translated by Ari Kokko) Marble Bags by Mike Augusta Monsters by Sharon S. McCartney Unction by Bruce Leonard Dust of Allah by Andy Acker Buffalo Mountain by Sharon S. McCartney One Marriage by Becky Hinshaw Experience by Barry Pailet The Wings by Leonora Cravotta The Tale of Frankenstein\u27s Average by Tage Danielsson (translated by Ari Kokko) Want by Roger Butler / Cornpoem by Mike Augusta Cover Drawing By Peter Brook

Persistent misconceptions about HIV transmission among males and females in Malawi

Background: The prevalence of HIV in Malawi is one of the highest in sub-Saharan Africa, and misconceptions about its mode of transmission are considered a major contributor to the continued spread of the virus. Methods: Using the 2010 Malawi Demographic and Health Survey, the current study explored factors associated with misconceptions about HIV transmission among males and females. Results: We found that higher levels of ABC prevention knowledge were associated with lower likelihood of endorsing m

The CUAVA-1 CubeSat—A Pathfinder Satellite for Remote Sensing and Earth Observation

In this paper we report a 3U CubeSat named CUAVA-1 designed by the ARC Training Centre for CubeSats, UAVs, and Their Applications (CUAVA). CUAVA, funded by the Australian Research Council, aims to train students, develop new instruments and technology to solve crucial problems, and help develop a world-class Australian industry in CubeSats, UAVs, and related products. The CUAVA-1 project is the Centre’s first CubeSat mission, following on from the 2 Australian satellites INSPIRE-2 and UNSW-EC0 CubeSats that launched in 2017. The mission is designed to serve as a precursor for a series of Earth observations missions and to demonstrate new technologies developed by our partners. We also intend to use the satellite to provide students hands-on experiences and to gain experience for our engineering, science and industry teams for future, more complex, missions

Effectiveness of a national quality improvement programme to improve survival after emergency abdominal surgery (EPOCH): a stepped-wedge cluster-randomised trial

BACKGROUND: Emergency abdominal surgery is associated with poor patient outcomes. We studied the effectiveness of a national quality improvement (QI) programme to implement a care pathway to improve survival for these patients. METHODS: We did a stepped-wedge cluster-randomised trial of patients aged 40 years or older undergoing emergency open major abdominal surgery. Eligible UK National Health Service (NHS) hospitals (those that had an emergency general surgical service, a substantial volume of emergency abdominal surgery cases, and contributed data to the National Emergency Laparotomy Audit) were organised into 15 geographical clusters and commenced the QI programme in a random order, based on a computer-generated random sequence, over an 85-week period with one geographical cluster commencing the intervention every 5 weeks from the second to the 16th time period. Patients were masked to the study group, but it was not possible to mask hospital staff or investigators. The primary outcome measure was mortality within 90 days of surgery. Analyses were done on an intention-to-treat basis. This study is registered with the ISRCTN registry, number ISRCTN80682973. FINDINGS: Treatment took place between March 3, 2014, and Oct 19, 2015. 22 754 patients were assessed for elegibility. Of 15 873 eligible patients from 93 NHS hospitals, primary outcome data were analysed for 8482 patients in the usual care group and 7374 in the QI group. Eight patients in the usual care group and nine patients in the QI group were not included in the analysis because of missing primary outcome data. The primary outcome of 90-day mortality occurred in 1210 (16%) patients in the QI group compared with 1393 (16%) patients in the usual care group (HR 1·11, 0·96-1·28). INTERPRETATION: No survival benefit was observed from this QI programme to implement a care pathway for patients undergoing emergency abdominal surgery. Future QI programmes should ensure that teams have both the time and resources needed to improve patient care. FUNDING: National Institute for Health Research Health Services and Delivery Research Programme