Observations on the changing language of accounting

The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics, and by placing greater emphasis on mechanisms of and motivations for change. Particular emphasis is placed on the need to verbalize new concepts, and sociocultural change. The latter is illustrated with examples from the development of accounting as an occupational interest group, and the adoption of Anglo-American accounting terminology and culture. The article concludes that language change in accounting, including transmission between languages and cultures, can inform accounting historians about the transfer of technical developments, as well as about socio-economic, political or ideological processes, power relationships, and the importance of terminology in jurisdictional disputes

How Do We Identify Rhd Variants Using A Practical Molecular Approach?

Serologic resolution of Rh discrepancies due to partial D or weak D phenotypes is a frequent problem encountered during routine typing that can be solved by RHD genotyping because it provides better characterization of these variants. The objective of the current study was to develop algorithms for identification of D variants in multiethnic populations based on a logic sequence of molecular tests using a large number of atypical RhD specimens. Thus, a total of 360 blood samples with atypical D antigen expression were analyzed. A previously published multiplex polymerase chain reaction (PCR) procedure was performed and depending on multiplex PCR analysis, the associated RHCE allele, and D variant frequency in our population, an algorithm was developed composed of six flow charts using specific PCR-restriction fragment length polymorphism and/or specific exon sequencing. This strategy allowed the identification of 22 different variants with few assays and a much reduced cost. This study describes a simple and practical algorithm that we use to determine RHD genotypes in samples with unknown RHD. This strategy is relatively easy to implement and the algorithm can be adapted to populations with various ethnic backgrounds after an initial assessment of the type and frequency of D variants. Essentially, we demonstrate that sequencing of all RHD exons is not necessary for the identification of the majority of known D variants. © 2013 American Association of Blood Banks.544962969Wagner, F.F., Gassner, C., Muller, T.H., Schonitzer, D., Schunter, F., Flegel, W.A., Flegel, A., Molecular basis of weak D phenotypes (1999) Blood, 93 (1), pp. 385-393Westhoff, C.M., The Structure and Function of the Rh Antigen Complex (2007) Seminars in Hematology, 44 (1), pp. 42-50. , DOI 10.1053/j.seminhematol.2006.09.010, PII S0037196306002320, Transfusion Medicine in the Early 21st CenturyFlegel, W.A., Denomme, G.A., Yazer, M.H., On the complexity of D antigen typing: A handy decision tree in the age of molecular blood group diagnostics (2007) J Obstet Gynaecol Can, 29, pp. 746-752Credidio, D.C., Pellegrino, J., Castilho, L., Serologic and molecular characterization of D variants in Brazilians: Impact for typing and transfusion strategy (2011) Immunohematology, 27, pp. 6-11http://www.isbtweb.org/working-parties/red-cell-immunogenetics-and-blood- group-terminology/blood-group-terminology/blood-group-allele-terminology/, International Society of Blood Transfusion (ISBT) Working Party for Red Cell Immunogenetics and Blood Group Terminology. Blood group allele terminology. [cited 2013 Sep]Flegel, W., (2011) RhesusBase, , http://www.uni-ulm.de/~fwagner/RH/RB/, [cited 2013 Sep]Maaskant-Van Wijk, P.A., Faas, B.H.W., De Ruijter, J.A.M., Overbeeke, M.A.M., Von Dem Borne, A.E.G.K., Van Rhenen, D.J., Van Der Schoot, C.E., Genotyping of RHD by multiplex polymerase chain reaction analysis of six RHD-specific exons (1998) Transfusion, 38 (11-12), pp. 1015-1021Legler, T.J., Maas, J.H., Kohler, M., Wagner, T., Daniels, G.L., Perco, P., Panzer, S., RHD sequencing: A new tool for decision making on transfusion therapy and provision of Rh prophylaxis (2001) Transfusion Medicine, 11 (5), pp. 383-388. , DOI 10.1046/j.1365-3148.2001.00327.xCruz, B.R., Chiba, A.K., Moritz, E., RHD alleles in Brazilian blood donors with weak D or D-negative phenotypes (2012) Transfus Med, 22, pp. 84-89Brajovich, M.E., Boggione, C.T., Biondi, C.S., Comprehensive analysis of RHD alleles in Argentineans with variant D phenotypes (2012) Transfusion, 52, pp. 389-396Fichou, Y., Le Marechal, C., Jamet, D., Establishment of a medium-throughput approach for the genotyping of RHD variants and report of nine novel rare alleles (2013) Transfusion, 53, pp. 1821-1828Wang, D., Lane, C., Quillen, K., Prevalence of RhD variants, confirmed by molecular genotyping, in a multiethnic prenatal population (2010) Am J Clin Pathol, 134, pp. 438-442Granier, T., Beley, S., Chiaroni, J., A comprehensive survey of both RHD and RHCE allele frequencies in sub-Saharan Africa (2013) Transfusion, 53, pp. 3009-3017Kappler-Gratias, S., Auxerre, C., Dubeaux, I., Systematic RH genotyping and variant identification in French donors of African origin (2013) Blood Transfus, 17, pp. 1-8Curtin, P., (1969) Atlantic Slave Trade: A Census, , Milwaukee (WI): University of Wisconsin PressChen, Q., Flegel, W.A., Random survey for RHD alleles among D+ European persons (2005) Transfusion, 45 (7), pp. 1183-1191. , DOI 10.1111/j.1537-2995.2005.00181.xDenomme, G.A., Wagner, F.F., Fernandes, B.J., Partial D, weak D types, and novel RHD alleles among 33,864 multiethnic patients: Implications for anti-D alloimmunization and prevention (2005) Transfusion, 45, pp. 1554-1560Touinssi, M., Chapel-Fernandes, S., Granier, T., Molecular analysis of inactive and active RHD alleles in native Congolese cohorts (2009) Transfusion, 49, pp. 1353-1360Wagner, F.F., Eicher, N.I., Jorgensen, J.R., Lonicer, C.B., Flegel, W.A., DNB: A partial D with anti-D frequent in Central Europe (2002) Blood, 100 (6), pp. 2253-2256. , DOI 10.1182/blood-2002-03-074

An Easy And Efficient Strategy For Kel Genotyping In A Multiethnic Population

Background: The Kell blood group system expresses high and low frequency antigens with the most important in relation to transfusion including the antithetic KEL1 and KEL2; KEL3 and KEL4; KEL6 and KEL7 antigens. Kell is a clinically relevant system, as it is highly immunogenic and anti-KEL antibodies are associated with hemolytic transfusion reactions and hemolytic disease of the fetus and newborn. Although required in some situations, Kell antigen phenotyping is restricted due to technical limitations. In these cases, molecular approaches may be a solution. This study proposes three polymerase chain reaction genotyping protocols to analyze the single nucleotide polymorphisms responsible for six Kell antithetic antigens expressed in a Brazilian population.Methods: DNA was extracted from 800 blood donor samples and three polymerase chain reaction-restriction fragment length polymorphism protocols were used to genotype the KEL*1/KEL*2, KEL*3/KEL*4 and KEL*6/KEL*7 alleles. KEL*3/KEL*4 and KEL*6/KEL*7 genotyping was standardized using the NlalII and MnlI restriction enzymes and validated using sequencing. KEL*1/KEL*2 genotyping was performed using a previously reported assay. Results: KEL genotyping was successfully implemented in the service; the following distribution of KEL alleles was obtained for a population from southeastern Brazil: KEL*1 (22%), KEL*2 (97.8%), KEL*3 (0.69%), KEL*4 (99.31%), KEL*6 (2.69%o) and KEL*7 (9731%o). Additionally, two individuals with rare genotypes, KEL*1/KEL*1 and KEL*3/KEL*3, were identified. Conclusion: KEL allele genotyping using these methods proved to be reliable and applicable to predict Kell antigen expressions in a Brazilian cohort. This easy and efficient strategy can be employed to provide safer transfusions and to help in rare donor screening.35299102(2012), http://www.isbtweb.org, International Society of Blood Transfusion.[Internet].Amsterdam: ISBT, cited 2012 Jun 8Redman, C.M., Avellino, G., Pfeffer, S.R., Mukherjee, T.K., Nichols, M., Rubinstein, P., Kell blood group antigens are part of a 93,000-dalton red cell membrane protein (1986) J Biol Chem, 261 (20), pp. 9521-9525Lee, S., The value of DNA analysis for antigens of the Kell and Kx blood group systems (2007) Transfusion, 47 (SUPPL.1), pp. 32S-39SDaniels, G.L., Anstee, D.J., Cartron, J.P., Dahr, W., Henry, S., Issitt, P.D., Terminology for red cell surface antigens. Makuhari Report (1996) Vox Sang, 71 (4), pp. 246-248Daniels, G.L., Anstee, D.J., Cartron, J.P., Dahr, W., Issitt, P.D., Jorgensen, J., Blood group terminology 1995. ISBT Working Party on terminology for red cell surface antigens (1995) Vox Sang, 69 (3), pp. 265-279Lee, S., Molecular basis of Kell blood group phenotypes (1997) Vox Sang, 73 (1), pp. 1-11. , Erratum in: Vox Sang. 1998;74(1):58Daniels, G., The molecular genetics of blood group polymorphism (2009) Hum Genet, 126 (6), pp. 729-742Westhoff, C.M., Reid, M.E., Review: The Kell, Duffy, and Kidd blood group systems (2004) Immunohematology, 20 (1), pp. 37-49Russo, D., Redman, C., Lee, S., Association of XK and Kell blood group proteins (1998) J Biol Chem, 273 (22), pp. 13950-13956Lee, S., Zambas, E., Green, E.D., Redman, C., Organization of the gene encoding the human Kell blood group protein (1995) Blood, 85 (5), pp. 1364-1370. , . Erratum in: Blood. 1996;87(11):4922Lee, S., Russo, D., Redman, C.M., The Kell blood group system: Kell and XK membrane proteins (2000) Semin Hematol, 37 (2), pp. 113-121Vaughan, J.I., Manning, M., Warwick, R.M., Letsky, E.A., Murray, N.A., Roberts, I.A., Inhibition of erythroid progenitor cells by anti-Kell antibodies in fetal alloimmune anemia (1998) N Engl J Med, 338 (12), pp. 798-803. , Comment in: N Engl J Med. 2000;343(1):72N Engl J Med. 1998;338(12):830-831Duguid, J.K., Bromilow, I.M., Haemolytic disease of the newborn due to anti-k (1990) Vox Sang, 58 (1), p. 69Smoleniec, J., Anderson, N., Poole, G., Hydrops fetalis caused by a blood group antibody usually undetected in routine screening (1994) Arch Dis Child Fetal Neonatal Ed, 71 (3), pp. F216-F217Gorlin, J.B., Kelly, L., Alloimmunisation via previous transfusion places female Kpb-negative recipients at risk for having children with clinically significant hemolytic disease of the newborn (1994) Vox Sang, 66 (1), pp. 46-48Donovan, L.M., Tripp, K.L., Zuckerman, J.E., Konugres, A.A., (1973), 13 (3), p. 153. , Daniels G. Hemolytic disease of the newborn due to anti-Js a. TransfusionStanworth, S., Fleetwood, P., de Silva, M., Severe haemolytic disease of the newborn due to anti-Js(b) (2001) Vox Sang, 81 (2), pp. 134-135Daniels, G., Kell and Kx blood group systems (1995) Human Blood Groups, pp. 385-420. , Oxford: Blackwell ScienceRace, R.R., Sanger, R., (1975) Blood Groups In Man, , 6th ed. Oxford: Blackwell ScientificJungbauer, C., Routine use of DNA testing for red cell antigens in blood centres (2011) Transfus Apher Sci, 45 (1), pp. 61-68Hillyer, C.D., Shaz, B.H., Winkler, A.M., Reid, M., Integrating molecular technologies for red blood cell typing and compatibility testing into blood centers and transfusion services (2008) Transfus Med Rev, 22 (2), pp. 117-132Reid, M.E., Rios, M., Powell, V.I., Charles-Pierre, D., Malavade, V., DNA from blood samples can be used to genotype patients who have recently received a transfusion (2000) Transfusion, 40 (1), pp. 48-53Vallone, P.M., Butler, J.M., AutoDimer: A screening tool for primer-dimer and hairpin structures (2004) Biotechniques, 37 (2), pp. 226-231Santos, N.P., Ribeiro-Rodrigues, E.M., Ribeiro-Dos-Santos, A.K., Pereira, R., Gusmao, L., Amorim, A., Assessing individual interethnic admixture and population substructure using a 48-insertion-deletion (INSEL) ancestry- informative marker (AIM) panel (2010) Hum Mutat, 31 (2), pp. 184-190Renoud, K.J., Barracchini, K., Byrne, K.M., Adams, S., Pickett, A., Caruccio, L., KEL6 and KEL7 genotyping with sequence-specific primers (2006) Transfusion, 46 (9), pp. 1510-151

Audit failure, litigation, and insurance in early twentieth century Britain

The relationships between audit failure, judicial fault-finding and the availability of professional indemnity insurance have been debated by legal and accounting writers in both academic and professional circles. This paper adds an historical perspective to the current literature by presenting a review of cases involving allegations of auditors' negligence over a fifty year period starting with the first significant case involving the question of auditors' duties. Amateur auditors who failed to carry out a proper audit could expect little sympathy in the professional press but when large law suits were brought against recognised accountants, the profession was forced to consider the risks of the consequences of adverse judicial decisions. It was not long before practitioners sought to manage those risks through professional indemnity insurance. However, we find no evidence that the availability of insurance increased auditors' risk by opening the floodgates of litigation

Accounting at the London School of Economics

Given the aims of the founders of the London School of Economics, it is not surprising that accounting should have been taught at the School from soon after its establishment. An early focus on teaching practical accounting, with professional practitioners as teachers, was gradually supplanted by approaches informed by the economics of decision-making in conditions of scarce resources. By the 1930s, the Department of Business Administration provided an intellectual basis for thinking about financial reporting and costing that challenged taken-for-granted practices. After World War II, the “LSE Triumvirate” of William Baxter, Harold Edey and David Solomons took forward ideas of opportunity cost and value to the owner as core theoretical concepts, while developing undergraduate and later postgraduate programmes that provided rigorous education for future accountants, administrators, business people and academics. However, the focus on education, and the weak infrastructure for accounting research in the UK had the unintended consequence that, by the early 1970s, the Department of Accounting did not have the opportunity of responding to changes in research focus in North America, which were influenced by developments in financial economics