22 research outputs found

    FASB in My Rear View Mirror

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    Corporate Governance and Financial Disclosures: Bangladesh Perspective

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    Financial reporting disclosures are very essential to the shareholders of a company because they frequently use these disclosures for their economic decisions about the business enterprise.  Board of directors, corporate management and external auditor may have an influence on financial reporting disclosures. From this perspective, the study investigates the influence of corporate governance on financial reporting disclosures. The results show that corporate governance is significantly associated with the extent of financial reporting disclosures. External auditor, multilisting and profitability are significantly (5 per cent level) associated with overall financial reporting disclosures index. Keywords: Bangladesh, financial reporting disclosure, corporate governanc

    Mild hyperlipidemia in mice aggravates platelet responsiveness in thrombus formation and exploration of platelet proteome and lipidome.

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    Hyperlipidemia is a well-established risk factor for cardiovascular diseases. Millions of people worldwide display mildly elevated levels of plasma lipids and cholesterol linked to diet and life-style. While the prothrombotic risk of severe hyperlipidemia has been established, the effects of moderate hyperlipidemia are less clear. Here, we studied platelet activation and arterial thrombus formation in Apoe-/- and Ldlr-/- mice fed a normal chow diet, resulting in mildly increased plasma cholesterol. In blood from both knockout mice, collagen-dependent thrombus and fibrin formation under flow were enhanced. These effects did not increase in severe hyperlipidemic blood from aged mice and upon feeding a high-fat diet (Apoe-/- mice). Bone marrow from wild-type or Ldlr-/- mice was transplanted into irradiated Ldlr-/- recipients. Markedly, thrombus formation was enhanced in blood from chimeric mice, suggesting that the hyperlipidemic environment altered the wild-type platelets, rather than the genetic modification. The platelet proteome revealed high similarity between the three genotypes, without clear indication for a common protein-based gain-of-function. The platelet lipidome revealed an altered lipid profile in mildly hyperlipidemic mice. In conclusion, in Apoe-/- and Ldlr-/- mice, modest elevation in plasma and platelet cholesterol increased platelet responsiveness in thrombus formation and ensuing fibrin formation, resulting in a prothrombotic phenotype

    Cases in Financial Accounting - 3/E

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    Inference for Under-Dispersed Data: Assessing the Performance of an Airborne Spacing Algorithm

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    Poisson regression is a commonly used tool for analyzing rate data; however, the assumption that the mean and variance of a process are equal rarely holds true in practice. When this assumption is violated, a quasi-Poisson distribution can be used to account for the existing over- or under-dispersion. This article presents an analysis of a study conducted by NASA to assess the performance of a new airborne spacing algorithm. A deterministic computer simulation was conducted to examine the algorithm in various conditions designed to simulate real-life scenarios, and two measures of algorithm performance were modeled using both continuous and categorical factors. Due to the presence of under-dispersion, tests for significance of main effects and two-factor interactions required bias adjustment. This article presents a comparison of tests of effects for the Poisson and quasi-Poisson models, details of fitting these models using common statistical software packages, and calculation of dispersion tests
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