Readiness for Change in Public Accounting Firms

The accounting profession continually faces the dynamics of change. Changes such as globalization and growth in technology have significant impact; however, prior research on change in the profession has been limited. This study examined individual attitudes toward change as an indication of employee readiness. The paper presents the findings of an empirical study using the Attitudes toward Change Instrument. The instrument explores cognitive, affective, and behavioral attitudes toward change. A quantitative survey was conducted within a multi-national accounting firm and included audit staff from member firms in Australia, Canada, and the United States. The findings indicate individuals, particularly at the leadership level, have a positive attitude toward change

Edible films based on aqueous emulsions of low-methoxyl pectin with recovered and purified sunflower waxes

BACKGROUND: Edible films were obtained from aqueous emulsions prepared with low-methoxyl pectin at different concentrations (10, 20 and 30 g kg−1) and two sunflower wax samples recovered from two waste samples of filter cakes produced in the winterization process of sunflower oil. The two sunflower waxes samples recovered (from the normal hybrid, NSFW, and from the high-oleic hybrid, HOSFW) were added in three proportions (0.1, 0.2 and 0.3 g g-1 of pectin). Films were evaluated according to their structure, water resistance, water vapor permeability, mechanical properties and thermal behavior. RESULTS: In general, good dispersion of the lipid material was observed in the cross-sections of the film. Increase in the water resistance (lower swelling index and water adsorption) was associated with a greater pectin content crosslinked with Ca2+ and the hydrophobic nature of waxes. The reduction in water vapor transfer rates was influenced by the effect of the wax addition, their fatty acid composition and their good distribution on the film. More resistant, rigid and less flexible films were obtained with lower pectin content, finding an inverse relationship between tensile strength and elongation percentage values. CONCLUSION: These results evidence a promising alternative in the development of innovative strategies to valorize sunflower waxes derived from waste material.Fil: Chalapud Narvaez, Mayra Carolina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Planta Piloto de Ingeniería Química. Universidad Nacional del Sur. Planta Piloto de Ingeniería Química; Argentina. Universidad Nacional del Sur. Departamento de Ingeniería Química; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones en Ciencia y Tecnología de Materiales. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Instituto de Investigaciones en Ciencia y Tecnología de Materiales; ArgentinaFil: Baumler, Erica Raquel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Planta Piloto de Ingeniería Química. Universidad Nacional del Sur. Planta Piloto de Ingeniería Química; Argentina. Universidad Nacional del Sur. Departamento de Ingeniería Química; ArgentinaFil: Carelli Albarracin, Amalia Antonia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca. Planta Piloto de Ingeniería Química. Universidad Nacional del Sur. Planta Piloto de Ingeniería Química; Argentina. Universidad Nacional del Sur. Departamento de Ingeniería Química; Argentin

Early detection of Alzheimer's disease using the Cambridge Cognitive Examination (CAMCOG)

Dementia screening instruments, such as the Cambridge Cognitive Examination (CAMCOG), measure a variety of cognitive functions. However, memory impairment generally is the first sign of Alzheimer's disease (AD). It seems logical, therefore, to use only memory-related items for the early detection of AD. We divided the CAMCOG into a memory section and a non-memory section, and tested the hypothesis that the memory section predicts AD better than the non-memory section. We also provide normative data for both sections. Normal subjects (N = 169) and patients with incident AD (i.e. satisfying AD criteria between 1 and 3 years from baseline: N = 25) were participants in the Amsterdam Study of the Elderly (AMSTEL), a population-based longitudinal study on cognitive decline and dementia. Patients with prevalent AD (i.e. satisfying AD criteria at baseline: N = 155) were either recruited in a memory clinic or came from AMSTEL. Normal subjects were cognitively intact at baseline and remained so for at least 3 years. The CAMCOG was administered to all subjects. AD was diagnosed by DSM-III-R criteria. Logistic regression analysis showed that the memory section was related to prevalent AD, whereas in multivariate analysis the non-memory section was not (after correction for the memory score and demographic characteristics). A similar analysis showed that the memory section predicted incident AD, as did a higher score on the non-memory section. The MMSE did not predict incident AD better than age alone. For the early detection of AD it is best to use the memory and non-memory sections separately instead of the total CAMCOG scor

Coastal sediment dynamics: recent advances and future research needs

This vision paper discusses the advances made over the last three decades in coastal sand transport and morphodynamics, and the research needs for the coming decades. The prime focus of the paper is on the relationship between the transport of sand particles and fluid motions in the coastal environment based on laboratory and field experiments as well as mathematical modelling. The paper mainly focuses on two main issues: (1) better understanding of sediment transport processes in the coastal zone and (2) the development of improved practical engineering sand transport formulae and morphodynamic models

Gevolgen van een moeilijke kippenjeugd

Kippengeluk wordt al bepaald in het ei. Een kuiken dat op de juiste temperatuur is uitgebroed is gezonder en waarschijnlijk ook minder angstig dan soortgenoten die het in het ei te heet of te koud hebben gehad. Ook de eerste levensweken van een kip blijken van grote invloed op de latere gezondheidstoestand van het die

Trastuzumab beyond progression: a cost-utility analysis

Background: The continuation of trastuzumab beyond progression in combination with capecitabine as secondary chemotherapy for HER2-positive metastatic breast cancer (MBC) prolongs progression-free survival without a substantial increase in toxicity. Patients and methods: A Markov cohort simulation was used to follow the clinical course of typical patients with MBC. Information on response rates and major adverse effects was derived, and transition probabilities were estimated, based on the results of the Breast International Group 03-05 clinical trial. Direct costs were assessed from the perspective of the Swiss health care system. Results: The addition of trastuzumab to capecitabine is estimated to cost on average an additional of €33 980 and to yield a gain of 0.35 quality-adjusted life years (QALYs), resulting in an incremental cost-effectiveness ratio of €98 329/QALYs gained. Probabilistic sensitivity analysis showed that the willingness-to-pay threshold of €60 000/QALY was reached in 12% of cases. Conclusion: The addition of trastuzumab to capecitabine in MBC patients is more expensive than what is typically regarded as cost-effective but falls within the value ranges found for established regimens in the treatment of MB

Structural properties of crumpled cream layers

The cream layer is a complex heterogeneous material of biological origin which forms spontaneously at the air-milk interface. Here, it is studied the crumpling of a single cream layer packing under its own weight at room temperature in three-dimensional space. The structure obtained in these circumstances has low volume fraction and anomalous fractal dimensions. Direct means and noninvasive NMR imaging technique are used to investigate the internal and external structure of these systems.Comment: 9 pages, 4 figures, accepted in J. Phys. D: Appl. Phy