Audit committees, non-audit services, and auditor reporting decisions prior to failure

This study investigates the associations between audit committee characteristics and the likelihood of auditors' going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (NAS) to auditors' reporting decisions is mediated by audit committee characteristics. We find that failed firms with higher proportions of independent non-executive directors (NEDs) and financial experts on the audit committee are more likely to receive auditor going-concern modifications prior to failure, but that there is no significant relationship between NAS fees and the likelihood of receiving a going-concern modification. The evidence further suggests that the association between NAS and auditors' reporting decisions is subject to audit committee characteristics. Where the audit committee is more independent and includes a greater proportion of financial experts, auditors providing the client with NAS are less likely to issue a standard unmodified going-concern report prior to failure. Overall, the findings provide support for corporate governance regulators' concerns about the monitoring benefits of audit committee independence and the presence of financial expertise on the audit committee for auditors' reporting decisions

Characterization of 13 multi-drug resistant Salmonella serovars from different broiler chickens associated with those of human isolates

<p>Abstract</p> <p>Background</p> <p><it>Salmonella </it>are frequently isolated from chickens and their products. Prevalent serogroups and serovars of <it>Salmonella </it>as well as their genotypes and antibiograms were determined for cloacal samples from 1595 chickens. To understand the possible serovar and H antigens for transmission between chicken and human, serovars and their H antigens of 164 chicken and 5314 human isolates were compared.</p> <p>Results</p> <p>Prevalence of <it>Salmonella </it>differed among chicken lines and ages. Chicken and human isolates belonged mainly to serogroup B, C1, C2-C3, D, and E. 13 serovars and 66 serovars were identified for chicken and human isolates respectively. The common serovars for chicken and human isolates were <it>S</it>. Typhimurium, <it>S</it>. Enteritidis, <it>S</it>. Albany, <it>S</it>. Derby, and <it>S</it>. Anatum and shared common H1 antigens "g complex; i; e,h; and z4,z24" and H2 antigens "1 complex and -". In human isolates, H1 antigen "i" and H2 antigen "-" were common in all serogroups. In chicken, antimicrobial susceptibility differed among serogroups, serovars and three counties. All isolates were susceptible to cefazolin and ceftriaxone, but highly resistant to ampicillin, chloramphenicol, flumequine, streptomycin, sulfamethoxazole-trimethoprim, and tetracycline. Except those isolates of serogroup C1 of Chick group and serogroup G, all isolates were multi-drug resistance. Only <it>S</it>. Kubacha, <it>S</it>. Typhimurium, <it>S</it>. Grampian, and <it>S</it>. Mons were resistant to ciprofloxacin and/or enrofloxacin.</p> <p>Conclusion</p> <p>In chicken, prevalent serogroups and serovars were associated with chicken ages, lines and regions; and flouroquinolone-resistant and MDR isolates emerged. H1 antigens "g complex and i" and H2 antigens "1 complex and -" might be important for transmission of <it>Salmonella </it>between chicken and human.</p

Global Incidence and mortality of oesophageal cancer and their correlation with socioeconomic indicators temporal patterns and trends in 41 countries

Oesophageal cancers (adenocarcinomas [AC] and squamous cell carcinomas [SCC]) are characterized by high incidence/mortality in many countries. We aimed to delineate its global incidence and mortality, and studied whether socioeconomic development and its incidence rate were correlated. The age-standardized rates (ASRs) of incidence and mortality of this medical condition in 2012 for 184 nations from the GLOBOCAN database; national databases capturing incidence rates, and the WHO mortality database were examined. Their correlations with two indicators of socioeconomic development were evaluated. Joinpoint regression analysis was used to generate trends. The ratio between the ASR of AC and SCC was strongly correlated with HDI (r = 0.535 [men]; r = 0.661 [women]) and GDP (r = 0.594 [men]; r = 0.550 [women], both p &lt; 0.001). Countries that reported the largest reduction in incidence in male included Poland (Average Annual Percent Change [AAPC] = −7.1, 95%C.I. = −12,−1.9) and Singapore (AAPC = −5.8, 95%C.I. = −9.5,−1.9), whereas for women the greatest decline was seen in Singapore (AAPC = −12.3, 95%C.I. = −17.3,−6.9) and China (AAPC = −5.6, 95%C.I. = −7.6,−3.4). The Philippines (AAPC = 4.3, 95%C.I. = 2,6.6) and Bulgaria (AAPC = 2.8, 95%C.I. = 0.5,5.1) had a significant mortality increase in men; whilst Columbia (AAPC = −6.1, 95%C.I. = −7.5,−4.6) and Slovenia (AAPC = −4.6, 95%C.I. = −7.9,−1.3) reported mortality decline in women. These findings inform individuals at increased risk for primary prevention

Dynamics between psychological distress and body mass index throughout adult life; evidence from 3 large cohort studies

Background: Associations between body mass index (BMI) and psychological distress (PD) have been reported; however, few longitudinal studies have accounted for likely life-course differences in BMI and PD stability, consistency, and their interplay across time. Methods: Via random intercepts cross-lagged panel models, we assessed the predictive effects (from BMI to PD or vice-versa) across the last two centuries in the Coronary Artery Risk Development in Young Adults [CARDIA, beginning in 1985-6] study using the Center for Epidemiological Studies-Depression Scale [CES-D], and in the National Child Development Study [NCDS, beginning in 1958] and British Cohort Study [BCS, beginning in 1970] using the Malaise Inventory [MI]), assessed at least 4 times in adult life. Findings: In CARDIA (n = 4724), NCDS58 (n = 7149) and BCS70 (n = 5967), autoregressive effects were stronger for BMI than for PD, meaning that carry-over effects from one occasion to the next were larger for BMI than for PD. Small interindividual correlations between traits of higher BMI and higher PD were identified among females (rfemale<|0⋅2|) but not males (rmale<|0⋅03|) in CARDIA and NCDS. Cross-lagged effects were very weak or close to zero (standardized effects η<|0⋅1|). Interpretation: In the United States, depressive symptoms and BMI were positively correlated at the trait level among females. In the United Kingdom, relationships between PD and BMI were inconsistent between generations, with effect sizes of unlikely clinical importance, indicating negligible dominance of an intraindividual effect of BMI on PD or vice versa.publishedVersio

X-ray diffraction measurements of the c-axis Debye-Waller factors of YBa2Cu3O7 and HgBa2CaCu2O6

We report the first application of x-rays to the measurement of the temperature dependent Bragg peak intensities to obtain Debye-Waller factors on high-temperature superconductors. Intensities of (0,0,l) peaks of YBa2Cu3O7 and HgBa2CaCu2O6 thin films are measured to obtain the c-axis Debye-Waller factors. While lattice constant and some Debye-Waller factor measurements on high Tc superconductors show anomalies at the transition temperature, our measurements by x-ray diffraction show a smooth transition of the c-axis Debye-Waller factors through T$_c$. This suggests that the dynamic displacements of the heavy elements along the c-axis direction in these compounds do not have anomalies at Tc. This method in combination with measurements by other techniques will give more details concerning dynamics of the lattice.Comment: 4 pages, 2 figures. To be published in Physical Review B (Brief Report

Design and Development of an RFID-based HIS - A Case Study

The Healthcare industry involves critical activities where small mistakes could cause huge loss of life and incur massive financial losses. Improving operational efficiency and enhancing data correctness of patients are the prime targets of using hospital information system (HIS). Radio Frequency Identification (RFID) technology, with a unique ability to perform automatic data collection without any human intervention, has gained great interest in the healthcare industry. In this research, an RFID‐enabled HIS is proposed for improving operations in a hospital. This research presents the fundamentals of RFID, the benefits and its challenges, and also demonstrates three improved signature applications. It aims at providing the healthcare industry with a comprehensive understanding of RFID and its suitability for healthcare applications. The proposed system is considered to be suitably operational, practical, and affordable for healthcare organizations not only in China and Hong Kong, but also in other countries

THREE-DIMENSIONAL FINGERPRINT SPECTROSCOPY STUDY ON THE BIOPOLYMER SYSTEM OF POLYPHENOL OXIDASE BINDING WITH CUMALIC ACID

The protection of Cumalic acid (CA), antioxidant, in the biochemical process in nature has aroused great interest. Polyphenol oxidase (PPO), an enzyme, plays a vital function in aging and browning of plants, such as vegetables, fruits, and mushrooms. The interaction of CA and PPO reveals the important information in metabolism and aging. Thus, the molecular mechanism of CA binding with polyphenol oxidase (PPO) was explored by combining spectroscopic methods with molecular modeling. A three-dimensional fingerprint of the CA-PPO complex was built for the first time to characterize the biopolymer interaction between CA and PPO. Application of the spectroscopic methods indicated that CA effectively quenched the intrinsic fluorescence of PPO. The enthalpy change (ΔH°) and entropy change (ΔS°) suggested that the CA-PPO complex was predominantly stabilized by hydrophobic interactions CA and PPO. Building the λ-UV-F fingerprint of CA-PPO made it possible to demonstrate the three-dimensional interactions between CA and PPO. Subsequently, molecular modeling demonstrated that CA was primarily bound to PPO by hydrophobic interactions and hydrogen bonds located at amino acid residues Ala202, His38, His54, and Ser206. The computational simulations were consistent with the spectral experiments demonstrating confidence in the three-dimensional model determined of the CA-PPO interaction

A Real Time Quality Monitoring System for the Lighting Industry: A Practical and Rapid Approach Using Computer Vision and Image Processing (CVIP) Tools

In China, the manufacturing of lighting products is very labour intensive. The approach used to check quality and control production relies on operators who test using various types of fixtures. In order to increase the competitiveness of the manufacturer and the efficiency of production, the authors propose an integrated system. This system has two major elements: a computer vision system (CVS) and a real‐time monitoring system (RTMS). This model focuses not only on the rapid and practical application of modern technology to a traditional industry, but also represents a process innovation in the lighting industry. This paper describes the design and development of the prototyped lighting inspection system based on a practical and fast approach using computer vision and imaging processing (CVIP) tools. LabVIEW with IMAQ Vision Builder is the chosen tool for building the CVS. Experimental results show that this system produces a lower error rate than humans produce in the quality checking process. The whole integrated manufacturing strategy, aimed at achieving a better performance, is most suitable for a China and other labour intensive environments such as India.