Auditing governmental financial statements : programs and other practice aids; AICPA audit and accounting practice aid series;

https://egrove.olemiss.edu/aicpa_guides/1019/thumbnail.jp

The First Data Release from SweetSpot: 74 Supernovae in 36 Nights on WIYN+WHIRC

SweetSpot is a three-year National Optical Astronomy Observatory (NOAO) Survey program to observe Type Ia supernovae (SNe Ia) in the smooth Hubble flow with the WIYN High-resolution Infrared Camera (WHIRC) on the WIYN 3.5-m telescope. We here present data from the first half of this survey, covering the 2011B-2013B NOAO semesters, and consisting of 493 calibrated images of 74 SNe Ia observed in the rest-frame near-infrared (NIR) from $0.02 < z < 0.09$. Because many observed supernovae require host galaxy subtraction from templates taken in later semesters, this release contains only the 186 NIR ($JHK_s$) data points for the 33 SNe Ia that do not require host-galaxy subtraction. The sample includes 4 objects with coverage beginning before the epoch of B-band maximum and 27 beginning within 20 days of B-band maximum. We also provide photometric calibration between the WIYN+WHIRC and Two-Micron All Sky Survey (2MASS) systems along with light curves for 786 2MASS stars observed alongside the SNe Ia. This work is the first in a planned series of three SweetSpot Data Releases. Future releases will include the full set of images from all 3 years of the survey, including host-galaxy reference images and updated data processing and host-galaxy reference subtraction. SweetSpot will provide a well-calibrated sample that will help improve our ability to standardize distance measurements to SNe Ia, examine the intrinsic optical-NIR colors of SNe Ia at different epochs, explore nature of dust in other galaxies, and act as a stepping stone for more distant, potentially space-based surveys.Comment: Published in AJ. 10 tables. 11 figures. Lightcurve plots included as a figureset and available in source tarball. Data online at http://www.phyast.pitt.edu/~wmwv/SweetSpot/DR1_data

Checklists and illustrative financial statements for state and local governmental units (Non-GASB 34 edition) : a financial reporting practice aid, August 2003 edition

https://egrove.olemiss.edu/aicpa_indev/1937/thumbnail.jp

A Canadian approach to the regionalization of testis cancer: A review

At the Canadian Testis Cancer Workshop, the rationale and feasibility of regionalization of testis cancer care were discussed. The two-day workshop involved urologists, medical and radiation oncologists, pathologists, radiologists, physician’s assistants, residents and fellows, and nurses, as well as patients and patient advocacy groups. This review summarizes the discussion and recommendations of one of the central topics of the workshop — the centralization of testis cancer in Canada. It was acknowledged that non-guideline-concordant care in testis cancer occurs frequently, in the range of 18–30%. The National Health Service in the U.K. stipulates various testis cancer care modalities be delivered through supra-regional network. All cases are reviewed at a multidisciplinary team meeting and aspects of care can be delivered locally through the network. In Germany, no such network exists, but an insurance-supported online second opinion network was developed that currently achieves expert case review in over 30% of cases. There are clear benefits to regionalization in terms of survival, treatment morbidity, and cost. There was agreement at the workshop that a structured pathway for diagnosis and treatment of testis cancer patients is required. Regionalization may be challenging in Canada because of geography; independent administration of healthcare by each province; physicians fearing loss of autonomy and revenue; patient unwillingness to travel long distances from home; and the inability of the larger centers to handle the ensuing increase in volume. We feel the first step is to identify the key performance indicators and quality metrics to track the quality of care received. After identifying these metrics, implementation of a “networks of excellence” model, similar to that seen in sarcoma care in Ontario, could be effective, coupled with increased use of health technology, such as virtual clinics and telemedicine

Prognostic Value of Tumor-Infiltrating Lymphocytes in Triple-Negative Breast Cancers From Two Phase III Randomized Adjuvant Breast Cancer Trials: ECOG 2197 and ECOG 1199

Purpose Recent studies suggest that tumor-infiltrating lymphocytes (TILs) are associated with disease-free (DFS) and overall survival (OS) in operable triple-negative breast cancer (TNBC). We seek to validate the prognostic impact of TILs in primary TNBCs in two adjuvant phase III trials conducted by the Eastern Cooperative Oncology Group (ECOG). Patients and Methods Full-face hematoxylin and eosin–stained sections of 506 tumors from ECOG trials E2197 and E1199 were evaluated for density of TILs in intraepithelial (iTILs) and stromal compartments (sTILs). Patient cases of TNBC from E2197 and E1199 were randomly selected based on availability of sections. For the primary end point of DFS, association with TIL scores was determined by fitting proportional hazards models stratified on study. Secondary end points were OS and distant recurrence–free interval (DRFI). Reporting recommendations for tumor marker prognostic studies criteria were followed, and all analyses were prespecified. Results The majority of 481 evaluable cancers had TILs (sTILs, 80%; iTILs, 15%). With a median follow-up of 10.6 years, higher sTIL scores were associated with better prognosis; for every 10% increase in sTILs, a 14% reduction of risk of recurrence or death (P = .02), 18% reduction of risk of distant recurrence (P = .04), and 19% reduction of risk of death (P = .01) were observed. Multivariable analysis confirmed sTILs to be an independent prognostic marker of DFS, DRFI, and OS. Conclusion In two national randomized clinical trials using contemporary adjuvant chemotherapy, we confirm that stromal lymphocytic infiltration constitutes a robust prognostic factor in TNBCs. Studies assessing outcomes and therapeutic efficacies should consider stratification for this parameter

A Spitzer Census of Transitional Protoplanetary Disks with AU-Scale Inner Holes

[abridged] Protoplanetary disks with AU-scale inner clearings, often referred to as transitional disks, provide a unique sample for understanding disk dissipation mechanisms and possible connections to planet formation. Observations of young stellar clusters with the Spitzer Space Telescope have amassed mid-infrared spectral energy distributions for thousands of star-disk systems from which transition disks can be identified. From a sample of 8 relatively nearby young regions (d <= 400 pc), we have identified about 20 such objects, which we term "classical" transition disks, spanning a wide range of stellar age and mass. We also identified two additional categories representing more ambiguous cases: "warm excess" objects with transition-like spectral energy distributions but moderate excess at 5.8 microns, and "weak excess" objects with smaller 24 micron excess that may be optically thin or exhibit advanced dust grain growth and settling. From existing Halpha emission measurements, we find evidence for different accretion activity among the three categories, with a majority of the classical and warm excess transition objects still accreting gas through their inner holes and onto the central stars, while a smaller fraction of the weak transition objects are accreting at detectable rates. We find a possible age dependence to the frequency of classical transition objects, with fractions relative to the total population of disks in a given region of a few percent at 1-2 Myr rising to 10-20% at 3-10 Myr. The trend is even stronger if the weak and warm excess objects are included. Classical transition disks appear to be less common, and weak transition disks more common, around lower-mass stars (M <= 0.3 Msun).Comment: 34 pages, 7 figures; accepted to Ap

Natriuretic peptides and integrated risk assessment for cardiovascular disease. an individual-participant-data meta-analysis

BACKGROUND: Guidelines for primary prevention of cardiovascular diseases focus on prediction of coronary heart disease and stroke. We assessed whether or not measurement of N-terminal-pro-B-type natriuretic peptide (NT-proBNP) concentration could enable a more integrated approach than at present by predicting heart failure and enhancing coronary heart disease and stroke risk assessment. METHODS: In this individual-participant-data meta-analysis, we generated and harmonised individual-participant data from relevant prospective studies via both de-novo NT-proBNP concentration measurement of stored samples and collection of data from studies identified through a systematic search of the literature (PubMed, Scientific Citation Index Expanded, and Embase) for articles published up to Sept 4, 2014, using search terms related to natriuretic peptide family members and the primary outcomes, with no language restrictions. We calculated risk ratios and measures of risk discrimination and reclassification across predicted 10 year risk categories (ie, <5%, 5% to <7·5%, and ≥7·5%), adding assessment of NT-proBNP concentration to that of conventional risk factors (ie, age, sex, smoking status, systolic blood pressure, history of diabetes, and total and HDL cholesterol concentrations). Primary outcomes were the combination of coronary heart disease and stroke, and the combination of coronary heart disease, stroke, and heart failure. FINDINGS: We recorded 5500 coronary heart disease, 4002 stroke, and 2212 heart failure outcomes among 95 617 participants without a history of cardiovascular disease in 40 prospective studies. Risk ratios (for a comparison of the top third vs bottom third of NT-proBNP concentrations, adjusted for conventional risk factors) were 1·76 (95% CI 1·56-1·98) for the combination of coronary heart disease and stroke and 2·00 (1·77-2·26) for the combination of coronary heart disease, stroke, and heart failure. Addition of information about NT-proBNP concentration to a model containing conventional risk factors was associated with a C-index increase of 0·012 (0·010-0·014) and a net reclassification improvement of 0·027 (0·019-0·036) for the combination of coronary heart disease and stroke and a C-index increase of 0·019 (0·016-0·022) and a net reclassification improvement of 0·028 (0·019-0·038) for the combination of coronary heart disease, stroke, and heart failure. INTERPRETATION: In people without baseline cardiovascular disease, NT-proBNP concentration assessment strongly predicted first-onset heart failure and augmented coronary heart disease and stroke prediction, suggesting that NT-proBNP concentration assessment could be used to integrate heart failure into cardiovascular disease primary prevention

In Situ Imaging of Bacterial Outer Membrane Projections and Associated Protein Complexes Using Electron Cryo-Tomography

The ability to produce outer membrane projections in the form of tubular membrane extensions (MEs) and membrane vesicles (MVs) is a widespread phenomenon among diderm bacteria. Despite this, our knowledge of the ultrastructure of these extensions and their associated protein complexes remains limited. Here, we surveyed the ultrastructure and formation of MEs and MVs, and their associated protein complexes, in tens of thousands of electron cryo-tomograms of ~90 bacterial species that we have collected for various projects over the past 15 years (Jensen lab database), in addition to data generated in the Briegel lab. We identified outer MEs and MVs in 13 diderm bacterial species and classified several major ultrastructures: (1) tubes with a uniform diameter (with or without an internal scaffold), (2) tubes with irregular diameter, (3) tubes with a vesicular dilation at their tip, (4) pearling tubes, (5) connected chains of vesicles (with or without neck-like connectors), (6) budding vesicles and nanopods. We also identified several protein complexes associated with these MEs and MVs which were distributed either randomly or exclusively at the tip. These complexes include a secretin-like structure and a novel crown-shaped structure observed primarily in vesicles from lysed cells. In total, this work helps to characterize the diversity of bacterial membrane projections and lays the groundwork for future research in this field