A Profile of Top Performers on the Uniform CPA Exam

The Elijah Watt Sells Award, one of the most prestigious professional awards in the US, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient\u27s educational level, the amount and type of preparation, and the impact of the award on the winner\u27s career. It is hoped that future candidates and state boards of accountancy will find this information useful and that this discussion will further promote the award\u27s prestige. This discussion focused on winners of the Elijah Watt Sells Award for outstanding performance on the CPA exam, providing data by state and by gender for the period from 1924 through 2012

Laparoscopic retrograde (fundus first) cholecystectomy

<p>Abstract</p> <p>Background</p> <p>Retrograde ("fundus first") dissection is frequently used in open cholecystectomy and although feasible in laparoscopic cholecystectomy (LC) it has not been widely practiced. LC is most simply carried out using antegrade dissection with a grasper to provide cephalad fundic traction. A series is presented to investigate the place of retrograde dissection in the hands of an experienced laparoscopic surgeon using modern instrumentation.</p> <p>Methods</p> <p>A prospective record of all LCs carried out by an experienced laparoscopic surgeon following his appointment in Bristol in 2004 was examined. Retrograde dissection was resorted to when difficulties were encountered with exposure and/or dissection of Calot's triangle.</p> <p>Results</p> <p>1041 LCs were carried out including 148 (14%) emergency operations and 131 (13%) associated bile duct explorations. There were no bile duct injuries although conversion to open operation was required in six patients (0.6%). Retrograde LC was attempted successfully in 11 patients (1.1%). The age ranged from 28 to 80 years (mean 61) and there were 7 males. Indications were; fibrous, contracted gallbladder 7, Mirizzi syndrome 2 and severe kyphosis 2. Operative photographs are included to show the type of case where it was needed and the technique used. Postoperative stay was 1/2 to 5 days (mean 2.2) with no delayed sequelae on followup. Histopathology showed; chronic cholecystitis 7, xanthogranulomatous cholecystitis 3 and acute necrotising cholecystitis 1.</p> <p>Conclusions</p> <p>In this series, retrograde laparoscopic dissection was necessary in 1.1% of LCs and a liver retractor was needed in 9 of the 11 cases. This technique does have a place and should be in the armamentarium of the laparoscopic surgeon.</p

Recent Cases

Antitrust Law--Clayton Act--Statistics of Market Concentration and Increased Market Share are Insufficient to Show Violation of Section 7 When Other Factors Mandate a Conclusion that Competition will not be Substantially Lessened by the Contested Acquisition -- Preservation of a large number of marginal competitors does not necessarily result in the optimum level of competition, and size per se is not illegal\u27 and should not be equated with anticompetitive effect. Seemingly, the competitive objectives of antimerger law have been infused with a theory characterized by socio-political feelings of hostility towards large, integrated corporations contrasted with friendliness toward small, independent business units . The Court has in the recent past attempted to preserve these social and political values by applying the simplest available criteria in antimerger cases-statistics demonstrating a decreasing number of competitors and an increasing market share in the hands of a few. In the instant opinion, however, the Court has returned its emphasis to a method of analysis characterized by an examination of the relevant economic factors and a consideration of statistical data of market structure, a seemingly desirable result since it represents a realization that only through a wide-ranging economic inquiry can the Court realistically assess and regulate economic and market behavior for the benefit of the public. ========================= Criminal Procedure--Federal Habeas Corpus -- A Writ of Habeas Corpus May Be Issued in Advance of Trial to Prevent Double Jeopardy When a Juvenile Has Been Previously Adjudicated a Delinquent Petitioner was adjudicated a delinquent and committed to a juvenile institution by a state juvenile court after his arrest on a charge of rape and subsequently was indicted by a grand jury for the same offense. The state criminal court dismissed the indictment on the ground that it subjected petitioner to double jeopardy, but the appellate level reversed, holding that the juvenile court judge should have waived jurisdiction and certified the case to criminal court pursuant to state statutes. The State Supreme Court affirmed the appellate decision and ordered the indictment reinstated. Alleging that his prosecution under the indictment would violate the double jeopardy clause of the fifth amendment and transgress fundamental fairness concepts of the fourteenth amendment, petitioner sought a writ of habeas corpus to terminate his physical custody, which had been prolonged because of the indictment. Rejecting the State\u27s arguments that petitioner had not exhausted state remedies and that jeopardy did not attach in juvenile adjudications, the United States District Court for the Middle District of Florida declared further prosecution unconstitutional and granted a writ of habeas corpus compelling petitioner\u27s release., On appeal to the United States Court of Appeals for the Fifth Circuit, held, affirmed

A Three-dimensional Deformable Brain Atlas for DBS Targeting. I. Methodology for Atlas Creation and Artifact Reduction.

BackgroundTargeting in deep brain stimulation (DBS) relies heavily on the ability to accurately localize particular anatomic brain structures. Direct targeting of subcortical structures has been limited by the ability to visualize relevant DBS targets.Methods and resultsIn this work, we describe the development and implementation, of a methodology utilized to create a three dimensional deformable atlas for DBS surgery. This atlas was designed to correspond to the print version of the Schaltenbrand-Bailey atlas structural contours. We employed a smoothing technique to reduce artifacts inherent in the print version.ConclusionsWe present the methodology used to create a three dimensional patient specific DBS atlas which may in the future be tested for clinical utility

Putting Infection Dynamics at the Heart of Chagas Disease.

In chronic Trypanosoma cruzi infections, parasite burden is controlled by effective, but nonsterilising immune responses. Infected cells are difficult to detect because they are scarce and focally distributed in multiple sites. However, advances in detection technologies have established a link between parasite persistence and the pathogenesis of Chagas heart disease. Long-term persistence likely involves episodic reinvasion as well as continuous infection, to an extent that varies between tissues. The primary reservoir sites in humans are not definitively known, but analysis of murine models has identified the gastrointestinal tract. Here, we highlight that quantitative, spatial, and temporal aspects of T. cruzi infection are central to a fuller understanding of the association between persistence, pathogenesis, and immunity, and for optimising treatment

Advantages of 3D time-of-flight range imaging cameras in machine vision applications

Machine vision using image processing of traditional intensity images is in wide spread use. In many situations environmental conditions or object colours or shades cannot be controlled, leading to difficulties in correctly processing the images and requiring complicated processing algorithms. Many of these complications can be avoided by using range image data, instead of intensity data. This is because range image data represents the physical properties of object location and shape, practically independently of object colour or shading. The advantages of range image processing are presented, along with three example applications that show how robust machine vision results can be obtained with relatively simple range image processing in real-time applications

Ecophysiology of coral reef primary producers across an upwelling gradient in the tropical central Pacific

© The Author(s), 2020. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Johnson, M. D., Fox, M. D., Kelly, E. L. A., Zgliczynski, B. J., Sandin, S. A., & Smith, J. E. Ecophysiology of coral reef primary producers across an upwelling gradient in the tropical central Pacific. Plos One, 15(2), (2020): e0228448, doi:10.1371/journal.pone.0228448.Upwelling is an important source of inorganic nutrients in marine systems, yet little is known about how gradients in upwelling affect primary producers on coral reefs. The Southern Line Islands span a natural gradient of inorganic nutrient concentrations across the equatorial upwelling region in the central Pacific. We used this gradient to test the hypothesis that benthic autotroph ecophysiology is enhanced on nutrient-enriched reefs. We measured metabolism and photophysiology of common benthic taxa, including the algae Porolithon, Avrainvillea, and Halimeda, and the corals Pocillopora and Montipora. We found that temperature (27.2–28.7°C) was inversely related to dissolved inorganic nitrogen (0.46–4.63 μM) and surface chlorophyll a concentrations (0.108–0.147 mg m-3), which increased near the equator. Contrary to our prediction, ecophysiology did not consistently track these patterns in all taxa. Though metabolic rates were generally variable, Porolithon and Avrainvillea photosynthesis was highest at the most productive and equatorial island (northernmost). Porolithon photosynthetic rates also generally increased with proximity to the equator. Photophysiology (maximum quantum yield) increased near the equator and was highest at northern islands in all taxa. Photosynthetic pigments also were variable, but chlorophyll a and carotenoids in Avrainvillea and Montipora were highest at the northern islands. Phycobilin pigments of Porolithon responded most consistently across the upwelling gradient, with higher phycoerythrin concentrations closer to the equator. Our findings demonstrate that the effects of in situ nutrient enrichment on benthic autotrophs may be more complex than laboratory experiments indicate. While upwelling is an important feature in some reef ecosystems, ancillary factors may regulate the associated consequences of nutrient enrichment on benthic reef organisms.This work was supported by funding from the Moore Family Foundation, the Gordon and Betty Moore Foundation, the Scripps family, and anonymous donors. The funders had no role in study design, data collection and analysis, or preparation of the manuscript