The involvement of nurses and midwives in screening and brief interventions for hazardous and harmful use of alcohol and other psychoactive substances

This report provides details of a review of the literature on the involvement of nurses and midwives in screening and brief interventions for hazardous and harmful use of alcohol and other psychoactive substances

Teaching The Interrelationships Among Costs, Expense, And Liability Of A Defined Benefit Pension Plan

The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans” (SFAS #158).  Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases.  The first phase was to provide timely and significant improvements and resulted in SFAS #158.  The object of this Statement is to improve the understandability and representational faithfulness of the amounts reported in the employer’s statement of financial position by recognizing as an asset or liability the overfunded or underfunded status of a defined benefit postretirement plan.  The purpose of this paper is to provide a logical approach for teaching accounting for a defined benefit pension plan.  This objective will be accomplished by providing a discussion with detailed illustrations of the interrelationships of the effects on income (both operating income and other comprehensive income) and the amount reported on the balance sheet

Estimating Under Five Mortality in Space and Time in a Developing World Context

Accurate estimates of the under-5 mortality rate (U5MR) in a developing world context are a key barometer of the health of a nation. This paper describes new models to analyze survey data on mortality in this context. We are interested in both spatial and temporal description, that is, wishing to estimate U5MR across regions and years, and to investigate the association between the U5MR and spatially-varying covariate surfaces. We illustrate the methodology by producing yearly estimates for subnational areas in Kenya over the period 1980 - 2014 using data from demographic health surveys (DHS). We use a binomial likelihood with fixed effects for the urban/rural stratification to account for the complex survey design. We carry out smoothing using Bayesian hierarchical models with continuous spatial and temporally discrete components. A key component of the model is an offset to adjust for bias due to the effects of HIV epidemics. Substantively, there has been a sharp decline in U5MR in the period 1980 - 2014, but large variability in estimated subnational rates remains. A priority for future research is understanding this variability. Temperature, precipitation and a measure of malaria infection prevalence were candidates for inclusion in the covariate model.Comment: 36 pages, 11 figure

Changes To Accounting For Defined Benefit Postretirement Plans: Discussion And Illustration

Requests that the Financial Accounting Standards Board (FASB) address issues related to employers’ accounting for defined benefit postretirement plans have increased in recent years.  Those requests have been made by users of financial statements and others, including the Securities and Exchange Commission (SEC) staff and representatives of the Pension Benefit Guaranty Corporation.  Constituents are interested in improved transparency and understandability

A Logical Approach To Teaching Accounting For Derivatives

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A comparison of the galaxy populations in the Coma and distant clusters: the evolution of k+a galaxies and the role of the intracluster medium

The spectroscopic properties of galaxies in the Coma cluster are compared with those of galaxies in rich clusters at $z \sim 0.5$, to investigate the evolution of the star formation history in clusters. Luminous galaxies with $M_V \leq -20$ and post-starburst/post-starforming (k+a) spectra which constitute a significant fraction of galaxies in distant cluster samples are absent in Coma, where spectacular cases of k+a spectra are found instead at $M_V>-18.5$ and represent a significant proportion of the cluster dwarf galaxy population. A simple inspection of their positions on the sky indicates that this type of galaxy does not show a preferential location within the cluster, but the bluest and strongest-lined group of k+a's lies in projection towards the central 1.4 Mpc of Coma and have radial velocities significantly higher than the cluster mean. We find a striking correlation between the positions of these young and strong post-starburst galaxies and substructure in the hot intracluster medium (ICM) identified from {\it XMM-Newton} data, with these galaxies lying close to the edges of two infalling substructures. This result strongly suggests that the interaction with the dense ICM could be responsible for the quenching of the star formation (thus creating the k+a spectrum), and possibly, for any previous starburst. The evolution with redshift of the luminosity distribution of k+a galaxies can be explained by a ``downsizing effect'', with the maximum luminosity/mass of actively star-forming galaxies infalling onto clusters decreasing at lower redshift. We discuss the possible physical origin of this downsizing effect and the implications of our results for current scenarios of environmental effects on the star formation in galaxies.Comment: 21 pages, 7 figures, to appear in ApJ, version after referee's change

8-(Naphthalen-1-yl)quinoline

In the title mol­ecule, C19H13N, the angle between the mean planes of the naphthalene and quinoline ring systems is 68.59 (2)°. The compound is of inter­est with respect to its potential for spontaneous resolution. In the crystal structure, the R and S isomers are arranged in alternating homochiral layers. The mol­ecules of a given layer are oriented with their major axes (i.e. the axis perpendicular to the interannular bond) in the same direction and their naphthalene and quinoline ring systems are arranged parallel. Like the configurations, this orientation alternates in adjacent layers

The spatial and temporal heterogeneity of macrophyte communities in thirty small, temporary ponds over a period of ten years

Ponds are important habitats within many landscapes because of the diversity of wildlife they support. This arises in part because of the heterogeneity of ecological communities found in neighbouring ponds but this variation has proved difficult to explain. Chance and unrecorded historic events have often been emphasised as explanations. This study describes the development of spatial heterogeneity and the role of historic events in the development of pond plant macrophyte communities from the ponds' creation until ten later using thirty small, adjacent temporary ponds in Northumberland. Plant communities showed significant spatial variation from the first year onwards. Metacommunity spatial patterns changed over time but even after ten years several distinct macrophyte communities persisted in different ponds. The outcome was that a greater variety of pond communities persisted than was likely if a single, larger pond had been created on the site. The spatial patterns of the plants communities were compared to spatial variation of summer dry-phase and winter inundation. Macrophyte heterogeneity appeared to result from deterministic change which would have been difficult to detect in a snap-shot survey not knowing the history of the ponds. Winter inundation showed significant spatial trends every year which mirrored the changing distribution of macrophyte communities between ponds. The proximate influence of the inundation is ultimately determined by the position of each pond in the landscape so that the marked spatial and temporal heterogeneity of plant communities was strongly influenced by small scale variation in hydrology. The results suggest that the heterogeneity of pondlife across a landscape may be deterministic when recorded over a longer time period and not due to chance, but that the determining environmental factors are highly contingent on the locality of the pond

T cell lineage choice and differentiation in the absence of the RNase III enzyme dicer

The ribonuclease III enzyme Dicer is essential for the processing of micro-RNAs (miRNAs) and small interfering RNAs (siRNAs) from double-stranded RNA precursors. miRNAs and siRNAs regulate chromatin structure, gene transcription, mRNA stability, and translation in a wide range of organisms. To provide a model system to explore the role of Dicer-generated RNAs in the differentiation of mammalian cells in vivo, we have generated a conditional Dicer allele. Deletion of Dicer at an early stage of T cell development compromised the survival of alphabeta lineage cells, whereas the numbers of gammadelta-expressing thymocytes were not affected. In developing thymocytes, Dicer was not required for the maintenance of transcriptional silencing at pericentromeric satellite sequences (constitutive heterochromatin), the maintenance of DNA methylation and X chromosome inactivation in female cells (facultative heterochromatin), and the stable shutdown of a developmentally regulated gene (developmentally regulated gene silencing). Most remarkably, given that one third of mammalian mRNAs are putative miRNA targets, Dicer seems to be dispensable for CD4/8 lineage commitment, a process in which epigenetic regulation of lineage choice has been well documented. Thus, although Dicer seems to be critical for the development of the early embryo, it may have limited impact on the implementation of some lineage-specific gene expression programs