Unofficial answers to the Uniform certified public accountants examination, May 1945 to November 1947 inclusive

https://egrove.olemiss.edu/aicpa_exam/1110/thumbnail.jp

A preliminary investigation of the use of throttles for emergency flight control

A preliminary investigation was conducted regarding the use of throttles for emergency flight control of a multiengine aircraft. Several airplanes including a light twin-engine piston-powered airplane, jet transports, and a high performance fighter were studied during flight and piloted simulations. Simulation studies used the B-720, B-727, MD-11, and F-15 aircraft. Flight studies used the Lear 24, Piper PA-30, and F-15 airplanes. Based on simulator and flight results, all the airplanes exhibited some control capability with throttles. With piloted simulators, landings using manual throttles-only control were extremely difficult. An augmented control system was developed that converts conventional pilot stick inputs into appropriate throttle commands. With the augmented system, the B-720 and F-15 simulations were evaluated and could be landed successfully. Flight and simulation data were compared for the F-15 airplane

The Double Burden of Racial Discrimination in Daily-Life Moments: Increases in Negative Emotions and Depletion of Psychosocial Resources Among Emerging Adult African Americans

Objective: Racial discrimination is a common experience for African Americans, but no research has examined how discrimination reported in daily-life moments influences concurrent negative emotions and psychosocial resources. Method: Emerging adult African Americans (N = 54) reported hourly on momentary racial discrimination, negative emotions, and psychosocial resources across two days. Results: Controlling for past discrimination and trait emotion, momentary racial discrimination was associated with greater negative emotions and lower psychosocial resources (ps \u3c .05). The relationship between momentary racial discrimination and negative emotions was stronger among individuals residing in areas with fewer African Americans (simple slope p \u3c .0001). The relationship between momentary racial discrimination and psychosocial resources was stronger among individuals reporting greater past discrimination (simple slope p \u3c .0001). Vicarious discrimination (exposure to discrimination experienced by another person) was associated with higher negative emotions, p \u3c .01, but not with psychosocial resources. Conclusion: These results are the first to demonstrate that personal and vicarious racial discrimination are associated with negative emotions and lower coping resources in daily-life moments and that contextual factors modify these associations. Results refine our understanding of the immediate sequelae of discrimination in daily life and point to possible targets for ecological momentary interventions

The pattern of underlying cause of death in patients with inflammatory bowel disease in England: a record linkage study

Background and Aims: Numerous studies have established that mortality risk in IBD patients is higher than the general population, but the causes of death have seldom been examined. We aimed to describe causes of death in IBD. Methods: A matched cohort study using UK general practice data from Clinical Practice Research Datalink linked to death registration records. We described the distribution of causes of death among IBD patients by age at death and time since IBD diagnosis. We estimated age-specific mortality rates and hazard ratios of death in multivariable Cox proportional hazards models. Results: 20,293 IBD patients were matched to 83,261 non-IBD patients. The mortality rate was 40% higher in IBD patients (2005 deaths) than in non-IBD patients (6024 deaths) (adjusted overall hazard ratio = 1.4, 95% CI = 1.4—1.5), with greater risk of death in Crohn’s disease (hazard ratio = 1.6, 1.5—1.7) than in ulcerative colitis (1.3, 1.3—1.4). Causes attributable to IBD constituted 3.7% of all deaths in ulcerative colitis and 8.3% in Crohn’s disease. Among IBD patients, death was less likely to be due to circulatory, respiratory or neoplastic diseases than non-IBD patients. In both IBD and non-IBD patients all these causes became more clinically important with advancing age, with the commonest neoplastic cause of death being lung cancer, rather than gastrointestinal cancers. Conclusion: IBD patients have an additional risk of death. Most IBD patients die of circulatory or respiratory causes, and the contribution to mortality from long-term complications of IBD are clinically less important