A Comprehensive Analysis of Concepts and Methodologies in Accounting

The following thesis is comprised of thirteen case studies concerning to various accounting concepts and methodologies that are current and relevant to the public accounting industry. These cases include numerous topics learned in financial accounting courses with respect to specific companies and real-world situations. Additionally, two specific cases relate to the recruiting process and potential cities of interest for the internship experience. Each case includes a different topic that reviews accounting theory; thus in combination entails a comprehensive analysis into the sector. The applications of the concepts and methodologies pertain to a future career in the public accounting industry. These cases were completed throughout the 2020-2021 school year in an accounting research course, ACCY 420, led by Dr. Victoria Dickinson. Each case was individually reviewed, evaluated, and analyzed over the duration of the course. This thesis has been defended through participation in case competitions held by various public accounting firms

A Comprehensive Analysis of Concepts and Methodologies in Public Accounting

The following thesis is comprised of twelve case studies pertaining to various accounting concepts and methodologies that are currently impacting the public accounting industry. In conjunction with the topics learned in financial accounting courses, the cases focuses on various individual areas of financial reporting, often through application to specific companies and real-world situations. In addition, two individual cases evaluate specific career paths in the public accounting industry, focusing specifically on the campus recruiting process and evaluating potential cities to complete internships and start a full-time career. Combined, these cases display a comprehensive understanding of accounting principles, financial statement preparation and analysis, and applications to a future career in the public accounting industry. These cases were completed throughout the 2018-2019 school year in ACCY 420, an accounting research course led by Dr. Victoria Dickinson. These cases were individually reviewed, evaluated, and analyzed through group discussion during the course. This thesis has been defended through participation in case competitions held by various public accounting firms

Effect of Root Coverage on Oral Health Impact Profile (G49): A Pilot Study

Purpose. The aim of this prospective longitudinal clinical pilot study was the evaluation of the effect on the Oral Health Impact Profile (OHIP) and patient-centered results of the envelope technique for Connective Tissue Graft (CTG). Methods. Sixteen patients (11 females) 24 to 71 years of age (42.6 ± 11.1) received CTG that had been harvested from the palate and grafted using the envelope technique. Prior to and 3 months after surgery, all patients were examined clinically, completed the OHIP-G49 questionnaire, and were asked to judge the results of surgery. Results. Mean baseline recession depth of 2.5 ± 0.8 mm was reduced by 1.2 ± 0.9 mm (P < .001). Root coverage amounted to 48 ± 39%. In 5 of 16 defects complete root coverage was achieved. Pain at the donor site was more pronounced than at recipient site regarding prevalence (8/6; P = .007), intensity (2.1 ± 2.3/1.1 ± 1.9 [visual analogue scale]; P = .016), and duration (1.4 ± 2.3/0.8 ± 1.4 days; P = .042). Baseline OHIP (15.7 ± 12.1) was decreased by 3.6 ± 8.5 three months after surgery (P = .139). Thirteen patients (81%) would undergo CTG surgery for similar reasons again. Conclusions. Root coverage using CTG according to the envelope technique provided improvement of OHIP as early as 3 months after surgery. Over all, patients were reasonably satisfied with the surgical technique and its results

Problems with Current Dental Documentation in Germany

Background: dental documentation is essential for the representation and communication of dental information amongst researchers and practitioners. Dental documentation has to provide the respective means for (a) the representation of the patient status’ and (b) the possible actions. Methods: the consistency of German definitions currently used for dental findings is evaluated by projecting well known examples onto problem axes like “existence of a structure” and “condition of a structure”. Results: it can be shown that current German dental terminology does not support an unambiguous documentation for any situation in dental practice. In some cases, Multiple aspects are merged in several finding statements and make a stringent derivation of the treatment planning difficult. Conclusions: dental documentation in Germany can in some aspects be improved with respect to (a) precision, (b) expressiveness, (c) simplicity and (d) reproducibility. The main axes of dental documentation are enumerated in preparation of a future top-down approach. Clinical Implications: an optimised finding scheme can enhance the communication amongst researchers and practitioners and thus is supposed to improve the treatment quality in the long run

Digital subtraction radiographic analysis of the combination of bioabsorbable membrane and bovine morphogenetic protein pool in human periodontal infrabony defects

Objectives: This study assessed the bone density gain and its relationship with the periodontal clinical parameters in a case series of a regenerative therapy procedure. Material and Methods: Using a split-mouth study design, 10 pairs of infrabony defects from 15 patients were treated with a pool of bovine bone morphogenetic proteins associated with collagen membrane (test sites) or collagen membrane only (control sites). The periodontal healing was clinically and radiographically monitored for six months. Standardized presurgical and 6-month postoperative radiographs were digitized for digital subtraction analysis, which showed relative bone density gain in both groups of 0.034 ± 0.423 and 0.105 ± 0.423 in the test and control group, respectively (p>0.05). Results: As regards the area size of bone density change, the influence of the therapy was detected in 2.5 mm2 in the test group and 2 mm2 in the control group (p>0.05). Additionally, no correlation was observed between the favorable clinical results and the bone density gain measured by digital subtraction radiography (p>0.05). Conclusions: The findings of this study suggest that the clinical benefit of the regenerative therapy observed did not come with significant bone density gains. Long-term evaluation may lead to a different conclusions

Side effects by oral application of atmospheric pressure plasma on the mucosa in mice

Cold atmospheric pressure plasma (CAP) has been investigated with promising results for peri-implant diseases treatment. However, prior to in-vivo applications of CAP sources in humans, short-term harmful mucosal damage or other unwanted side effects have to be reviewed. 180 male mice (B6C3F1) were divided into twelve treatment groups (n = 15). The right buccal cheek mucosa was treated with CAP. The first and second group each received continuous 10 sec irradiation with 2 different plasma sources (kINPen09, PS-MWM). The third group was treated with the kINPen09 for one minute. Control groups were treated with a corresponding dose of ultraviolet light for 8 seconds or 48 seconds and the other one was left untreated. The animals were weighed before and after treatment. The animals were sacrificed one day or one week after exposure. Stained tissue samples were histologically examined for tissue damage independently by two experienced pathologists. One day after CAP treatment histological analysis showed focal mucosal erosion with superficial ulceration and necrosis accompanied by a mild inflammatory reaction. One week after CAP treatment, the mucosal defects were completely re-epithelialized, associated with remnants of granulation tissue in the stroma irrespective of treatment duration. Furthermore, no cytological atypia was found and no severe weight loss occurred. The control groups did not show any alterations at all. CAP treatment led to a superficial mucosal damage that healed within few days. Nonetheless, further long-term experiments are necessary to exclude undesirable side effects after longer observation time. Particularly, potential carcinogenic effects must be ruled out prior to the application of CAP treatment in daily dental practice

Nonsurgical and surgical periodontal therapy in single-rooted teeth

The purpose of this study was to compare the effect of tooth related and patient related factors on the success of non-surgical and surgical periodontal therapy. In 41 patients (22 female) with untreated and/or recurrent periodontitis, no therapy, scaling and root planing (SRP), or access flap (AF) were assigned according to probing pocket depth (PPD). PPD and vertical relative attachment level (RAL-V) were obtained initially, 3 and 6 months after therapy. Baseline data were compared according to therapy, jaw, tooth type, and site. Factors influencing clinical parameters were identified using multilevel analyses. Baseline PPDs were deeper interproximally, in the maxilla and at premolars compared to buccal/oral sites, mandibular, and anterior teeth. At 6 months, PPD reduction and RAL-V gain were significantly greater at sites receiving SRP and AF as compared to untreated sites (p < 0.001). PPD reduction and RAL-V gain were significantly less (p < 0.005) in smokers as compared to nosmokers and at interproximal sites (p < 0.0001) as compared to buccal/oral sites. RAL-V gain was less in aggressive periodontitis, and PPD reduction was less in the maxilla (p < 0.001). In sites with greater bone loss and infrabony defects, a poorer response was observed regarding RAL-V gain or PPD reduction, respectively. The conclusions of the study are the following: (1) Nonsurgical and surgical periodontal therapies are effective in single-rooted teeth; (2) severe interproximal bone loss and infrabony defects deteriorate clinical results; and (3) there seem to be more defect-associated (tooth, site) factors influencing treatment outcome than patient-associated factors

Significant Short-Term Shifts in the Microbiomes of Smokers With Periodontitis After Periodontal Therapy With Amoxicillin & Metronidazole as Revealed by 16S rDNA Amplicon Next Generation Sequencing

The aim of this follow-up study was, to compare the effects of mechanical periodontal therapy with or without adjunctive amoxicillin and metronidazole on the subgingival microbiome of smokers with periodontitis using 16S rDNA amplicon next generation sequencing. Fifty-four periodontitis patients that smoke received either non-surgical periodontal therapy with adjunctive amoxicillin and metronidazole (n = 27) or with placebos (n = 27). Subgingival plaque samples were taken before and two months after therapy. Bacterial genomic DNA was isolated and the V4 hypervariable region of the bacterial 16S rRNA genes was amplified. Up to 96 libraries were normalized and pooled for Illumina MiSeq paired-end sequencing with almost fully overlapping 250 base pairs reads. Exact ribosomal sequence variants (RSVs) were inferred with DADA2. Microbial diversity and changes on the genus and RSV level were analyzed with non-parametric tests and a negative binomial regression model, respectively. Before therapy, the demographic, clinical, and microbial parameters were not significantly different between the placebo and antibiotic groups. Two months after the therapy, clinical parameters improved and there was a significantly increased dissimilarity of microbiomes between the two groups. In the antibiotic group, there was a significant reduction of genera classified as Porphyromonas, Tannerella, and Treponema, and 22 other genera also decreased significantly, while Selenomonas, Capnocytophaga, Actinomycetes, and five other genera significantly increased. In the placebo group, however, there was not a significant decrease in periodontal pathogens after therapy and only five other genera decreased, while Veillonella and nine other genera increased. We conclude that in periodontitis patients who smoke, microbial shifts occurred two months after periodontal therapy with either antibiotics or placebo, but genera including periodontal pathogens decreased significantly only with adjunctive antibiotics