Introducing Forensic Accounting In The Intermediate Accounting Class

Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant

Differential Resistance of Borrelia burgdorferi Clones to Human Serum-Mediated Killing Does Not Correspond to Their Predicted Invasiveness

Reservoir host associations have been observed among and within Borrelia genospecies, and host complement-mediated killing is a major determinant in these interactions. In North America, only a subset of Borrelia burgdorferi lineages cause the majority of disseminated infections in humans. We hypothesize that differential resistance to human complement-mediated killing may be a major phenotypic determinant of whether a lineage can establish systemic infection. As a corollary, we hypothesize that borreliacidal action may differ among human subjects. To test these hypotheses, we isolated primary B. burgdorferi clones from field-collected ticks and determined whether the killing effects of human serum differed among those clones in vitro and/or whether these effects were consistent among human sera. Clones associated with human invasiveness did not show higher survival in human serum compared to noninvasive clones. These results indicate that differential complement-mediated killing of B. burgdorferi lineages is not a determinant of invasiveness in humans. Only one significant difference in the survivorship of individual clones incubated in different human sera was detected, suggesting that complement-mediated killing of B. burgdorferi is usually similar among humans. Mechanisms other than differential human complement-mediated killing of B. burgdorferi lineages likely explain why only certain lineages cause the majority of disseminated human infections

Implications of Water Supply for Indigenous Americans during Holocene Aridity Phases on the Southern High Plains, USA

Springs in the 40 to 50 large lake basins (\u3e15 km2) on the southern portion of the Southern High Plains (SHP) were active during periods of aridity in the Holocene when there may have been human habitation of the area. Eolian erosion of the lake floors and lunette accretion occurred as groundwater levels declined in response to decreased groundwater recharge. The declining lake floor associated with eolian erosion allowed groundwater evaporative discharge to continue, thus maintaining a groundwater gradient toward the lake. This hydrologic condition was favorable for a relatively continuous spring discharge to the lake, independent of the elevation of the lake floor. To evaluate the postulated dynamic equilibrium critical to this conclusion, 17 optically stimulated ages were determined from a 17.7-m deep core of a lunette adjacent to Double Lakes, Texas (33º 13′ 15″ N, 101º 54′ 08″ W). The core yielded sediment accumulation dates of 11,500 ± 1100, 6500 ± 700, and 4900 ± 500 yr B.P., corresponding broadly with periods of aridity known from other evidence. Based on analysis of this lunette, it is concluded that springs in Double Lakes basin probably existed throughout the Holocene with discharges similar to those observed historically. We assumed that similar dynamic equilibrium existed in the other large lake basins in the SHP and that these springs could have provided a continuous source of water for indigenous peoples during periods of prolonged aridity. The dynamic equilibrium that is proposed in this study is applicable not only to other arid and semiarid geographic areas with wind-erodible material but also over different geologic times

Implications of Water Supply for Indigenous Americans during Holocene Aridity Phases on the Southern High Plains, USA

Springs in the 40 to 50 large lake basins (\u3e15 km2) on the southern portion of the Southern High Plains (SHP) were active during periods of aridity in the Holocene when there may have been human habitation of the area. Eolian erosion of the lake floors and lunette accretion occurred as groundwater levels declined in response to decreased groundwater recharge. The declining lake floor associated with eolian erosion allowed groundwater evaporative discharge to continue, thus maintaining a groundwater gradient toward the lake. This hydrologic condition was favorable for a relatively continuous spring discharge to the lake, independent of the elevation of the lake floor. To evaluate the postulated dynamic equilibrium critical to this conclusion, 17 optically stimulated ages were determined from a 17.7-m deep core of a lunette adjacent to Double Lakes, Texas (33º 13′ 15″ N, 101º 54′ 08″ W). The core yielded sediment accumulation dates of 11,500 ± 1100, 6500 ± 700, and 4900 ± 500 yr B.P., corresponding broadly with periods of aridity known from other evidence. Based on analysis of this lunette, it is concluded that springs in Double Lakes basin probably existed throughout the Holocene with discharges similar to those observed historically. We assumed that similar dynamic equilibrium existed in the other large lake basins in the SHP and that these springs could have provided a continuous source of water for indigenous peoples during periods of prolonged aridity. The dynamic equilibrium that is proposed in this study is applicable not only to other arid and semiarid geographic areas with wind-erodible material but also over different geologic times

Achieving Thoracic Oncology data collection in Europe: a precursor study in 35 Countries

Background: A minority of European countries have participated in international comparisons with high level data on lung cancer. However, the nature and extent of data collection across the continent is simply unknown, and without accurate data collection it is not possible to compare practice and set benchmarks to which lung cancer services can aspire. Methods: Using an established network of lung cancer specialists in 37 European countries, a survey was distributed in December 2014. The results relate to current practice in each country at the time, early 2015. The results were compiled and then verified with co-authors over the following months. Results: Thirty-five completed surveys were received which describe a range of current practice for lung cancer data collection. Thirty countries have data collection at the national level, but this is not so in Albania, BosniaHerzegovina, Italy, Spain and Switzerland. Data collection varied from paper records with no survival analysis, to well-established electronic databases with links to census data and survival analyses. Conclusion: Using a network of committed clinicians, we have gathered validated comparative data reporting an observed difference in data collection mechanisms across Europe. We have identified the need to develop a welldesigned dataset, whilst acknowledging what is feasible within each country, and aspiring to collect high quality data for clinical research

The navigation toolkit

This report summarizes the experience of the authors in managing, designing, and implementing an object-oriented applications framework for orbital navigation analysis for the Flight Design and Dynamics Department of the Rockwell Space Operations Company in Houston, in support of the Mission Operations Directorate of NASA's Johnson Space Center. The 8 person year project spanned 1.5 years and produced 30,000 lines of C++ code, replacing 150,000 lines of Fortran/C. We believe that our experience is important because it represents a 'second project' experience and generated real production-quality code - it was not a pilot. The project successfully demonstrated the use of 'continuous development' or rapid prototyping techniques. Use of formal methods and executable models contributed to the quality of the code. Keys to the success of the project were a strong architectural vision and highly skilled workers. This report focuses on process and methodology, and not on a detailed design description of the product. But the true importance of the object-oriented paradigm is its liberation of the developer to focus on the problem rather than the means used to solve the problem

What a Tick Can Tell a Doctor: Using the Human-Biting Tick in the Clinical Management of Tick-Borne Disease

With expanding concern about ticks, there is a general sense of uncertainty about the diagnosis and treatment of tick-borne diseases. The diagnosis process is often based on clinical judgment in conjunction with laboratory testing and can be pathogen specific. Treatments may require disease-dependent approaches, and co-infections complicate or increase the severity of the clinical picture. Measuring exposure indices in the tick has become popular among providers and their patients, though this practice is not universally understood, and certain public health agencies have voiced concerns regarding interpretation and rigor of testing. As many providers subscribe to or recommend these services to aid in pretest risk and exposure assessments, this work sought to clarify the role of pathogen testing human-biting ticks as a complement to the diagnostic pipeline and raises points that must be addressed through future research and interdisciplinary conversation. Future work is needed to develop quality control oversight for tick testing laboratories. Studies on the integration of tick testing with human cases to see how these services affect health outcomes are also needed. Alongside these, improvements in the quality and availability of diagnostics are of critical importance