Education, Certification, and the Earnings of Industrial Accountants

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables. Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the MBA and CPA, these returns are concentrated in the middle and later stages of accountants’ careers. Also, we examine the variation in these returns across different subgroups of our sample. Individuals in finance positions have more responsibility and are more upwardly mobile than those in traditional accounting jobs. Prior experience in public accounting is found to be a partial substitute for the above credentials. Finally, the credentials generated more consistent returns in smaller firms

Speech and Prosody Characteristics of Adolescents and Adults With High-Functioning Autism and Asperger Syndrome

Speech and prosody-voice profiles for 15 male speakers with High-Functioning Autism (HFA) and 15 male speakers with Asperger syndrome (AS) were compared to one another and to profiles for 53 typically developing male speakers in the same 10- to 50-years age range. Compared to the typically developing speakers, significantly more participants in both the HFA and AS groups had residual articulation distortion errors, uncodable utterances due to discourse constraints, and utterances coded as inappropriate in the domains of phrasing, stress, and resonance. Speakers with AS were significantly more voluble than speakers with HFA, but otherwise there were few statistically significant differences between the two groups of speakers with pervasive developmental disorders. Discussion focuses on perceptual-motor and social sources of differences in the prosody-voice findings for individuals with Pervasive Developmental Disorders as compared with findings for typical speakers, including comment on the grammatical, pragmatic, and affective aspects of prosody

Acute Management and Outcomes of Patients with Diabetes Mellitus Presenting to Canadian Emergency Departments with Hypoglycemia

Objectifs: Cette vérification rétrospective des dossiers a permis d\u27examiner les données démographiques, les examens, la prise en charge et les résultats des patients adultes souffrant de diabète sucré qui se sont présentés aux services des urgences (SU) au Canada. Méthodes: Tous les sites ont mené une recherche dans leurs dossiers médicaux électroniques à l\u27aide des codes de la Classification internationale des maladies, dixième révision, pour relever les visites aux SU entre 2008 et 2010 qui étaient liées à l\u27hypoglycémie. Les caractéristiques des patients, les données démographiques, la prise en charge aux SU, les ressources des SU et les résultats sont rapportés. Résultats: Un total de 1039 patients de plus de 17 ans ont été inclus dans l\u27étude; 347 (33,4 %) ont été classifiés comme étant des cas de diabète de type 1 et 692 (66,6 %) ont été classifiés comme étant des cas de diabète de type 2. Les patients souffrant du diabète de type 2 étaient beaucoup plus âgés (73 ans vs 49 ans; p\u3c0,0001) et avaient plus d\u27affections chroniques inscrites à leur dossier (tous p\u3c0,001). La plupart des sujets arrivaient par ambulance, et 39 % des cas montraient des scores de triage qui révélaient des tableaux cliniques graves. Les traitements contre l\u27hypoglycémie étaient fréquents (75,7 %) durant le transport préhospitalier; 38,5 % recevaient du glucose et 40,1 % recevaient du glucagon par voie intraveineuse. Les traitements administrés dans les SU contre l\u27hypoglycémie comprenaient le glucose par voie orale (76,8 %), le glucose par voie intraveineuse (29,6 %) et en perfusion continue (27,7 %). Les examens diagnostiques (81,9 %) comprenaient fréquemment les électrocardiogrammes (51,9 %), la radiographie thoracique (37,5 %) et la tomodensitométrie crânienne (14,5 %). La plupart des patients (73,5 %) recevaient leur congé. Cependant, plus de sujets souffrant du diabète de type 2 nécessitaient une admission (30,3 vs 8,8 %). Les instructions de congé étaient étayées chez seulement 55,5 % des patients, et l\u27orientation vers des services de diabète se rencontrait chez moins de 20 % des cas. Une variation considérable dans la prise en charge de l\u27hypoglycémie existait entre les SU. Conclusions: Les patients souffrant de diabète qui se présentaient à un SU en raison d\u27une hypoglycémie consomment considérablement de ressources en soins de santé, puis une variation est observée dans la pratique. Les SU devraient élaborer des protocoles de prise en charge de l\u27hypoglycémie en portant une attention à la planification du congé pour réduire la récurrence

Measurement of Deeply Virtual Compton Scattering Off \u3csup\u3e4\u3c/sup\u3eHe with the CEBAF Large Acceptance Spectrometer at Jefferson Lab

We report on the measurement of the beam spin asymmetry in the deeply virtual Compton scattering off 4He using the CEBAF Large Acceptance Spectrometer (CLAS) at Jefferson Lab using a 6 GeV longitudinally polarized electron beam incident on a pressurized 4He gaseous target. We detail the method used to ensure the exclusivity of the measured reactions, in particular the upgrade of CLAS with a radial time projection chamber to detect the low-energy recoiling 4He nuclei and an inner calorimeter to extend the photon detection acceptance at forward angles. Our results confirm the theoretically predicted enhancement of the coherent (e4He→e′4Heγ′) beam spin asymmetries compared to those observed on the free proton, while the incoherent (e4He→ e′p′γ′X′) asymmetries exhibit a 30% suppression. From the coherent data, we were able to extract, in a model-independent way, the real and imaginary parts of the only 4He Compton form factor, HA, leading the way toward 3D imaging of the partonic structure of nuclei

2022 Canadian Cardiovascular Society Guideline for Use of GLP-1 Receptor Agonists and SGLT2 Inhibitors for Cardiorenal Risk Reduction in Adults

This guideline synthesizes clinical trial data supporting the role of glucagon-like peptide-1 receptor agonists and sodium-glucose co-transporter 2 inhibitors (SGLT2i) for treatment of heart failure (HF), chronic kidney disease, and for optimizing prevention of cardiorenal morbidity and mortality in patients with type 2 diabetes. It is on the basis of a companion systematic review and meta-analysis guided by a focused set of population, intervention, control, and outcomes (PICO) questions that address priority cardiorenal end points. The Grading of Recommendations, Assessment, Development, and Evaluation (GRADE) system and a modified Delphi process were used. We encourage comprehensive assessment of cardiovascular (CV) patients with routine measurement of estimated glomerular filtration rate, urinary albumin-creatinine ratio, glycosylated hemoglobin (A1c), and documentation of left ventricular ejection fraction (LVEF) when evaluating symptoms of HF. For patients with HF, we recommend integration of SGLT2i with other guideline-directed pharmacotherapy for the reduction of hospitalization for HF when LVEF is \u3e 40% and for the reduction of all-cause and CV mortality, hospitalization for HF, and renal protection when LVEF is ≤ 40%. In patients with albuminuric chronic kidney disease, we recommend integration of SGLT2i with other guideline-directed pharmacotherapy to reduce all-cause and CV mortality, nonfatal myocardial infarction, and hospitalization for HF. We provide recommendations and algorithms for the selection of glucagon-like peptide-1 receptor agonists and SGLT2i for patients with type 2 diabetes and either established atherosclerotic CV disease or risk factors for atherosclerotic CV disease to reduce all-cause and CV mortality, nonfatal stroke, and for the prevention of hospitalization for HF and decline in renal function. We offer practical advice for safe use of these diabetes-associated agents with profound cardiorenal benefits

Quantum limited quasiparticle mixers at 100 GHz

We have made accurate measurements of the noise and gain of superconducting-insulating-superconducting (SIS) mixers employing small area (1{mu}m{sup 2}) Ta/Ta{sub 2}O{sub 5}/Pb{sub 0.9}Bi{sub 0.1} tunnel junctions. We have measured an added mixer noise of 0.61 +/{minus} 0.31 quanta at 95.0 GHz, which is within 25 percent of the quantum limit of 0.5 quanta. We have carried out a detailed comparison between theoretical predictions of the quantum theory of mixing and experimentally measured noise and gain. We used the shapes of I-V curves pumped at the upper and lower sideband frequencies to deduce values of the embedding admittances at these frequencies. Using these admittances, the mixer noise and gain predicted by quantum theory are in excellent agreement with experiment. 21 refs., 9 figs

Eye contact modulates facial mimicry in 4-month-old infants: an EMG and fNIRS study

Mimicry, the tendency to spontaneously and unconsciously copy others' behaviour, plays an important role in social interactions. It facilitates rapport between strangers, and is flexibly modulated by social signals, such as eye contact. However, little is known about the development of this phenomenon in infancy, and it is unknown whether mimicry is modulated by social signals from early in life. Here we addressed this question by presenting 4-month-old infants with videos of models performing facial actions (e.g., mouth opening, eyebrow raising) and hand actions (e.g., hand opening and closing, finger actions) accompanied by direct or averted gaze, while we measured their facial and hand muscle responses using electromyography to obtain an index of mimicry (Experiment 1). In Experiment 2 the infants observed the same stimuli while we used functional near-infrared spectroscopy to investigate the brain regions involved in modulating mimicry by eye contact. We found that 4-month-olds only showed evidence of mimicry when they observed facial actions accompanied by direct gaze. Experiment 2 suggests that this selective facial mimicry may have been associated with activation over posterior superior temporal sulcus. These findings provide the first demonstration of modulation of mimicry by social signals in young human infants, and suggest that mimicry plays an important role in social interactions from early in life. [Abstract copyright: Copyright © 2018 The Author(s). Published by Elsevier Ltd.. All rights reserved.

Global standards of Constitutional law : epistemology and methodology

Just as it led the philosophy of science to gravitate around scientific practice, the abandonment of all foundationalist aspirations has already begun making political philosophy into an attentive observer of the new ways in which constitutional law is practiced. Yet paradoxically, lawyers and legal scholars are not those who understand this the most clearly. Beyond analyzing the jurisprudence that has emerged from the expansion of constitutional justice, and taking into account the development of international and regional law, the ongoing globalization of constitutional law requires comparing the constitutional laws of individual nations. Following Waldron, the product of this new legal science can be considered as ius gentium. This legal science is not as well established as one might like to think. But it can be developed on the grounds of the practice that consists in ascertaining standards. As abstract types of best “practices” (and especially norms) of constitutional law from around the world, these are only a source of law in a substantive, not a formal, sense. They thus belong to what I should like to call a “second order legal positivity.” In this article I will undertake, both at a methodological and an epistemological level, the development of a model for ascertaining global standards of constitutional law