Substance and semantics in the auditor\u27s standard report

The most recent effort at restating the auditor\u27s standard report, SAS 58, is the most comprehensive statement of the auditor\u27s role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor\u27s public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions\u27s history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, some assessment of the potential future changes to the report are presented

Effect of nut-in-shell storage conditions on volatile profile in macadamia nuts

In order to study the effect of storage conditions on the volatile profile of macadamia nuts, both temperature and the presence of oxygen were controlled. Nuts-in-shell of variety 246 were stored at -18, 10 and 15°C. At each temperature, samples were stored in net bags and vacuum packed in EVOH (ethylene vinyl alcohol) for a period of 2 months. Prior to testing, samples were cracked and roasted. Analytical tests included peroxide value, p-anisidine and TBA (thiobarbituric acid number). Volatile compounds were isolated using Head-Space-Solid-Phase-Micro Extraction (DVB/PDMS/CAR). Volatiles were analysed by chromatography/mass spectrometry (GC/MS). The results show that at –18°C peroxide, p-Anisidine and TBA values were lower compared to the other 2 storage temperatures. This indicates that lipid degradation was lowest at this temperature. The main compounds found in volatile components of both fresh and roasted macadamia nut were hydrocarbons, aldehydes, and ketones. Several compounds deriving from lipid degradation and Maillard reaction were detected such as hexanal, thiazole. This indicates that changes in volatiles of macadamia nuts result from compounds present in macadamia nuts which were the precursors of volatile compounds produced during roasting. Storage materials which were net bag and EVOH showed no significant effect on volatile produced during 2 months storage trial. Volatiles generated depend mainly on processing steps such as roasting. The lipid degradation was minimised at low temperature. Therefore storage conditions for nut-in-shell influence the final macadamia kernel quality, especially shelf-life, as peroxide value and other lipid degradation product were used as criteria of shelf-life changes while volatile produced by Maillard reaction indicated roasting quality. Keywords: Macadamia, Volatiles, Storage conditions, Head-Space-Micro Extraction, Lipid change

Development of the big eight accounting firms in the United States, 1900-1990

This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on Big Eight accounting firms. Major political, economic, and social events of the period and their influence on the accounting profession are analyzed. Each decade is examined in turn, and the historical consequences of the decade on Big Eight accounting firms in total and individually are presented

Comment: Complex Federal Civil Litigation－Can Jury Trials Be Constitutionally Avoided?

The seventh amendment to the United States Constitution affords the right to a jury trial to parties to a common law action when the value in controversy exceeds twenty dollars. In a select group of extremely lengthy cases involving complex factual and legal issues, however, several United States appellate and district courts have refused to permit trial by jury. This comment reviews and evaluates different theories that may be applied to preclude the granting of a jury trial. In addition, guidelines are proposed that may be utilized by a federal district court judge in determining whether a case is so complex and lengthy that a request for a jury trial should be denied

A reminder of peristalsis as a useful tool in the prenatal differential diagnosis of abdominal cystic masses

With routine antenatal ultrasound and recent advances in ultrasound technology, fetal intraabdominal cystic masses are recognized more often and are better characterized than in the past. They may be classified as solid and cystic, and may originate from multiple structures. When considering the extensive differential diagnosis of cystic masses, the observation of peristalsis narrows the possibilities to the gastrointestinal tract. To find this feature on ultrasound, the examiner must expressly think and look for it, otherwise it may be missed. Our case report illustrates one of those cases

Terahertz Diagnostic for the Advanced Photon Source Particle Accumulator Ring

Terahertz Diagnostic for the Advanced Photon Source Particle Accumulator Rin

MRI radiomic features are independently associated with overall survival in soft tissue sarcoma

Purpose: Soft tissue sarcomas (STS) represent a heterogeneous group of diseases, and selection of individualized treatments remains a challenge. The goal of this study was to determine whether radiomic features extracted from magnetic resonance (MR) images are independently associated with overall survival (OS) in STS. Methods and Materials: This study analyzed 2 independent cohorts of adult patients with stage II-III STS treated at center 1 (N = 165) and center 2 (N = 61). Thirty radiomic features were extracted from pretreatment T1-weighted contrast-enhanced MR images. Prognostic models for OS were derived on the center 1 cohort and validated on the center 2 cohort. Clinical-only (C), radiomics-only (R), and clinical and radiomics (C+R) penalized Cox models were constructed. Model performance was assessed using Harrell\u27s concordance index. Results: In the R model, tumor volume (hazard ratio [HR], 1.5) and 4 texture features (HR, 1.1-1.5) were selected. In the C+R model, both age (HR, 1.4) and grade (HR, 1.7) were selected along with 5 radiomic features. The adjusted c-indices of the 3 models ranged from 0.68 (C) to 0.74 (C+R) in the derivation cohort and 0.68 (R) to 0.78 (C+R) in the validation cohort. The radiomic features were independently associated with OS in the validation cohort after accounting for age and grade (HR, 2.4; Conclusions: This study found that radiomic features extracted from MR images are independently associated with OS when accounting for age and tumor grade. The overall predictive performance of 3-year OS using a model based on clinical and radiomic features was replicated in an independent cohort. Optimal models using clinical and radiomic features could improve personalized selection of therapy in patients with STS

A Comparison of Esomeprazole and Lansoprazole for Control of Intragastric pH in Patients With Symptoms of Gastro-Oesophageal Reflux Disease

Background: Intragastric acid suppression is the most direct measure of the pharmacodynamic efficacy of proton pump inhibitors, which are the most effective drugs for acid-related diseases. Aim: To compare the effectiveness of once and twice daily dosing of lansoprazole and esomeprazole in controlling intragastric acidity ( target gastric pH \u3e 4.0) over a 24-hour period. Methods: In an open-label, two-way crossover study, 45 Helicobacter pylori-negative patients with gastro-oesophageal reflux disease were randomized to receive one of two regimens: 30 mg lansoprazole or esomeprazole 40 mg once daily. Intragastric pH was assessed by 24-hour pH monitoring on day 5 of each regimen. Dosing was increased to twice daily and pH was re-assessed on day 10. Following a 14-day washout, patients were crossed over to the other medication and the dosage regimens and pH assessments were repeated. Results: Data were analysed from 35 patients who completed all scheduled assessments and had 24-hour monitoring for each end-point. Mean time pH \u3e 4.0 and mean 24-hour pH were highest for esomeprazole 40 mg twice daily, followed by lansoprazole 30 mg twice daily, esomeprazole 40 mg once daily and lansoprazole 30 mg once daily. Esomeprazole 40 mg twice daily provided superior control of intragastric pH compared with either once or twice daily dosing of lansoprazole and once daily dosing of esomeprazole (P \u3c 0.01). Esomeprazole 40 mg once daily was comparable with lansoprazole 30 mg twice daily and both were superior to lansoprazole 30 mg once daily (P \u3c 0.01). Conclusions: Response to acid suppression treatment depends on the treatment selected. Esomeprazole 40 mg twice daily provided better control of intragastric pH than all other regimens evaluated. Esomeprazole 40 mg daily, however, was comparable with lansoprazole 30 mg twice daily and superior to lansoprazole 30 mg once daily