The Case of the Unidentified Energy Companies

This case provides detailed financial information for 14 firms in the energy sector across different fields. The student is put in the position of a potential job candidate tasked with identifying the field in which a firm’s major operations lie. The student’s objective is to use existing knowledge of the energy sector or financial statements to differentiate between the firms by examining the financial statements and common financial ratios for each of the firms

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness

Purpose The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities. Design/methodology/approach Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints. Findings Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness. Practical implications When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting. Originality/value This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock

Workplace air standardisation projects related to biological agents at European level: recent history and perspectives

As a significant portion of our time is spent in workplaces, occupational exposure is of particular interest for maintaining human health. Within the Technical Committee CEN/TC 137 “Assessment of workplace exposure” the working group named WG5 “Biological Agents” is engaged in the standardization of strategies to assess workplace exposure to bioaerosols. The group already existed since the early 2000s in the European Committee of Standardization (CEN) and was reactivated in 2017 to continue on work items of prevailing interest. Between 2018 and 2021 three standards have been revised and newly published: EN 13098 (general guidelines for measurements), EN 14031 (measurement of airborne endotoxins), and EN 14583 (performance of sampling devices). As the COVID-19 pandemic confirmed, the work on bioaerosols is still important and many questions remain open. Recently, the work group drafted three new topics on which normative documents should be prepared in the future: “the measurement of airborne viruses”, “the measurement of airborne mycotoxins” and “the use of biomolecular methods for the measurement of airborne microorganisms”. As it is still a pressing topic, the work on the new preliminary work items has started with the preparation of a standard for virus measurement. The CEN/TC 137/WG5 has maintained its dynamic over the years and is also encouraging pre-normative research and networking. The work of the group contributes to a unified approach at the European level on the issue of biological risk assessment and makes it possible to disseminate a better awareness of biological risks.info:eu-repo/semantics/publishedVersio

Differential antibacterial activity against Pseudomonas aeruginosa by carbon monoxide-releasing molecules.

International audienceAIMS: Carbon monoxide (CO) delivered in a controlled manner to cells and organisms mediates a variety of pharmacological effects to the extent that CO-releasing molecules (CO-RMs) are being developed for therapeutic purposes. Recently, ruthenium-based CO-RMs have been shown to posses important bactericidal activity. Here we assessed the effect of fast CO releasers containing ruthenium (Ru(CO)(3)Cl(glycinate) [CORM-3] and tricarbonyldichlororuthenium(II) dimer [CORM-2]) and a novel slow manganese-based CO releaser ([Me(4)N][Mn(CO)(4)(thioacetate)(2)] [CORM-371]) on O(2) consumption and growth of Pseudomonas aeruginosa (PAO1). We then compared these effects with the action elicited by sodium boranocarbonate (CORM-A1), which lacks a transition metal but liberates CO with a rate similar to CORM-371. RESULTS: CORM-2, CORM-3, and, to a lesser extent, CORM-371 exerted a significant bactericidal effect and decreased O(2) consumption in PAO1 in vitro. The effect appeared to be independent of reactive oxygen species production, but in the case of metal-containing compounds it was prevented by the thiol donor N-acetylcysteine. In contrast, CORM-A1 was bacteriostatic rather than bactericidal in vitro eliciting only a moderate and transient decrease in O(2) consumption. INNOVATION: None of the tested CO-RMs was toxic to murine macrophages or human fibroblasts at the concentration impairing PA01 growth but only ruthenium-containing CO-RMs showed potential therapeutic properties by increasing the survival of mice infected with PA01. CONCLUSION: CO carriers inhibit bacterial growth and O(2) consumption in vitro, but transition metal carbonyls appear more powerful than compounds spontaneously liberating CO. The nature of the metal in CO-RMs also modulates the anti-bacterial effect, with ruthenium-based CO-RMs being efficacious both in vitro and in vivo

FAIRer Data through Digital Recording: The FAIMS Mobile Experience

Critical data and metadata must be captured or created in the field, or shortly thereafter, to avoid loss. For the past 10 years, the Field Acquired Information Management Systems (FAIMS) project has developed and operated a customisable field data capture platform. Over time, we built features and approaches that incorporated the Findable, Accessible, Interoperable, and Reusable (FAIR) principles into born-digital datasets created during fieldwork. This paper synthesises our experience helping more than 40 projects adapt the FAIMS platform to nearly 70 research workflows in archaeology and other fieldwork domains. We review what elements of the FAIR Data Principles FAIMS was able to build into our software, how users received these capabilities, and what sociotechnical challenges impeded creation of FAIRer field data. Based on our experience, we argue that field data capture software can facilitate the production of FAIRer data, making those data much more Findable and Reusable, and somewhat more Accessible and Interoperable. Any such improvements, however, depend upon (1) making FAIR-data features an integral part of field data collection systems, minimising the burden imposed on researchers, and (2) researchers’ willingness to spend time and resources implementing FAIR Data Principles that do not provide immediate benefits to their research

Systematic Review of Respiratory Outbreaks Associated with Exposure to Water-Based Metalworking Fluids

Introduction: Potential demographic risk factors for outbreaks of respiratory disease due to water-based metalworking fluids (MWFs) were investigated through systematic review of published outbreak investigations. Methods: Search terms were selected by a multidisciplinary team, assisted by an experienced library information service. Several computerized literature databases were searched for articles published between January 1990 and October 2011, relating to ill health outbreaks due to MWFs. Papers meeting the search criteria were reviewed in detail, and their references checked for additional articles. Study design and demographic details of the outbreak were extracted from the selected articles and entered into standardized evidence tables. Results: Thirty-five articles relating to investigations of 27 outbreaks of respiratory ill health attributed to MWF exposure were identified. The majority of reports were case series of disease or observational cross-sectional studies of symptoms and hygiene measurements. Eight of the outbreak investigations included an element of case-control analysis. Most outbreaks were from the USA, had occurred in large car-or aeronautical-manufacturing plants, and were associated with the use of central shared sumps. Hygiene studies have not demonstrated consistent risk factors for respiratory outbreaks, in terms of the type of MWF utilized, degree of microbial contamination, or levels of personal exposure. Six studies were identified that found workers with MWF exposure during outbreaks were more likely to report respiratory or systemic symptoms than unexposed control workers. Six case-control analyses were also identified that found workers with extrinsic allergic alveolitis (EAA) were more likely to demonstrate certain immune responses to microbial contaminants and/or used MWFs than workers without EAA. Conclusion: Despite a number of detailed workplace and immunological studies of asthma and alveolitis outbreaks in MWF-exposed workforces, our understanding of their aetiology remains limited

SARS-CoV-2 antibody trajectories after a single COVID-19 vaccination with and without prior infection

Given high SARS-CoV-2 incidence, coupled with slow and inequitable vaccine roll-out in many settings, there is a need for evidence to underpin optimum vaccine deployment, aiming to maximise global population immunity. We evaluate whether a single vaccination in individuals who have already been infected with SARS-CoV-2 generates similar initial and subsequent antibody responses to two vaccinations in those without prior infection. We compared anti-spike IgG antibody responses after a single vaccination with ChAdOx1, BNT162b2, or mRNA-1273 SARS-CoV-2 vaccines in the COVID-19 Infection Survey in the UK general population. In 100,849 adults median (50 (IQR: 37–63) years) receiving at least one vaccination, 13,404 (13.3%) had serological/PCR evidence of prior infection. Prior infection significantly boosted antibody responses, producing higher peak levels and/or longer half-lives after one dose of all three vaccines than those without prior infection receiving one or two vaccinations. In those with prior infection, the median time above the positivity threshold was >1 year after the first vaccination. Single-dose vaccination targeted to those previously infected may provide at least as good protection to two-dose vaccination among those without previous infection

Proceedings of Abstracts Engineering and Computer Science Research Conference 2019

© 2019 The Author(s). This is an open-access work distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. For further details please see https://creativecommons.org/licenses/by/4.0/. Note: Keynote: Fluorescence visualisation to evaluate effectiveness of personal protective equipment for infection control is © 2019 Crown copyright and so is licensed under the Open Government Licence v3.0. Under this licence users are permitted to copy, publish, distribute and transmit the Information; adapt the Information; exploit the Information commercially and non-commercially for example, by combining it with other Information, or by including it in your own product or application. Where you do any of the above you must acknowledge the source of the Information in your product or application by including or linking to any attribution statement specified by the Information Provider(s) and, where possible, provide a link to this licence: http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/This book is the record of abstracts submitted and accepted for presentation at the Inaugural Engineering and Computer Science Research Conference held 17th April 2019 at the University of Hertfordshire, Hatfield, UK. This conference is a local event aiming at bringing together the research students, staff and eminent external guests to celebrate Engineering and Computer Science Research at the University of Hertfordshire. The ECS Research Conference aims to showcase the broad landscape of research taking place in the School of Engineering and Computer Science. The 2019 conference was articulated around three topical cross-disciplinary themes: Make and Preserve the Future; Connect the People and Cities; and Protect and Care