The development of accounting in UK universities:an oral history

This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a significant role in the discipline, this article documents (1) the initial influences on the teaching of accounting in English universities, (2) the different influences on the teaching of accounting in Scottish universities and (3) the influence of US universities and their scholars on the development of academic accounting in the United Kingdom. With a focus on the second wave of accounting professoriate who followed the London School of Economics (LSE) ‘Triumvirate’ of William Baxter, Harold Edey and David Solomons, this article provides first-hand insights into the shape and spread of university accounting education at a crucial stage of its development. This, in turn, develops an understanding of the contemporary academic accounting discipline in the United Kingdom.PostprintPeer reviewe

Susceptibility to Peer Pressure, Self-Esteem, and Health Locus of Control as Correlates of Adolescent Substance Abuse

As part of a school-based alcohol misuse prevention study, questionnaires were ad ministered to 2,589 fifth and sixth grade students to determine levels of use of alcohol, marijuana, and cigarettes, intentions to use these substances, and problems resulting from alcohol misuse. The questionnaire also included 45 items concerning susceptibil ity to peer pressure, self-esteem, and health locus of control. These 45 items were factor analyzed separately for two groups formed by random assignment. Six factors were identified which were both internally consistent and replicable, and indices were constructed. The indices measuring susceptibility to peer pressure, self-esteem, and internal health locus of control were significantly and negatively correlated with most of the substance use, misuse, and intention items, and an external health locus of con trol index was not significantly related to most of the substance use, misuse, and inten tion items. The "Susceptibility to Peer Pressure" index correlated more highly with the adolescent substance use, misuse, and intention items than the self-esteem or the health locus of control indices, and it had the highest alpha coefficient. Implications for the design of school-based substance abuse prevention programs are discussed.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/68065/2/10.1177_109019818701400207.pd

A feasibility trial to examine the social norms approach for the prevention and reduction of licit and illicit drug use in European University and college students.

Background: Incorrect perceptions of high rates of peer alcohol and tobacco use are predictive of increased personal use in student populations. Correcting misperceptions by providing feedback has been shown to be an effective intervention for reducing licit drug use. It is currently unknown if social norms interventions are effective in preventing and reducing illicit drug use in European students. The purpose of this paper is to describe the design of a multi-site cluster controlled trial of a web-based social norms intervention aimed at reducing licit and preventing illicit drug use in European university students. Methods/Design: An online questionnaire to assess rates of drug use will be developed and translated based on existing social norms surveys. Students from sixteen universities in seven participating European countries will be invited to complete the questionnaire. Both intervention and control sites will be chosen by convenience. In each country, the intervention site will be the university that the local principal investigator is affiliated with. We aim to recruit 1000 students per site (baseline assessment). All participants will complete the online questionnaire at baseline. Baseline data will be used to develop social norms messages that will be included in a web-based intervention. The intervention group will receive individualized social norms feedback. The website will remain online during the following 5 months. After five months, a second survey will be conducted and effects of the intervention on social norms and drug use will be measured in comparison to the control site. Discussion: This project is the first cross-national European collaboration to investigate the feasibility of a social norms intervention to reduce licit and prevent illicit drug use among European university students. Final trial registration number DRKS00004375 on the ‘German Clinical Trials Register’.This study is funded by the European Commission, Directorate General Justice, Freedom and Security (JLS/2009-2010/DPIP/AG

The NARCONON™ drug education curriculum for high school students: A non-randomized, controlled prevention trial

<p>Abstract</p> <p>Background</p> <p>An estimated 13 million youths aged 12 to 17 become involved with alcohol, tobacco and other drugs annually. The number of 12- to 17-year olds abusing controlled prescription drugs increased an alarming 212 percent between 1992 and 2003. For many youths, substance abuse precedes academic and health problems including lower grades, higher truancy, drop out decisions, delayed or damaged physical, cognitive, and emotional development, or a variety of other costly consequences. For thirty years the Narconon program has worked with schools and community groups providing single educational modules aimed at supplementing existing classroom-based prevention activities. In 2004, Narconon International developed a multi-module, universal prevention curriculum for high school ages based on drug abuse etiology, program quality management data, prevention theory and best practices. We review the curriculum and its rationale and test its ability to change drug use behavior, perceptions of risk/benefits, and general knowledge.</p> <p>Methods</p> <p>After informed parental consent, approximately 1000 Oklahoma and Hawai'i high school students completed a modified <it>Center for Substance Abuse Prevention (CSAP) Participant Outcome Measures for Discretionary Programs </it>survey at three testing points: baseline, one month later, and six month follow-up. Schools assigned to experimental conditions scheduled the Narconon curriculum between the baseline and one-month follow-up test; schools in control conditions received drug education after the six-month follow-up. Student responses were analyzed controlling for baseline differences using analysis of covariance.</p> <p>Results</p> <p>At six month follow-up, youths who received the Narconon drug education curriculum showed reduced drug use compared with controls across all drug categories tested. The strongest effects were seen in all tobacco products and cigarette frequency followed by marijuana. There were also significant reductions measured for alcohol and amphetamines. The program also produced changes in knowledge, attitudes and perception of risk.</p> <p>Conclusion</p> <p>The eight-module Narconon curriculum has thorough grounding in substance abuse etiology and prevention theory. Incorporating several historically successful prevention strategies this curriculum reduced drug use among youths.</p

A geometrical 1% distance to the short-period binary Cepheid V1334 Cygni

This is the author accepted manuscript. The final version is available from IOP Publishing via the DOI in this record.Cepheid stars play a considerable role as extragalactic distances indicators, thanks to the simple empirical relation between their pulsation period and their luminosity. They overlap with that of secondary distance indicators, such as Type Ia supernovae, whose distance scale is tied to Cepheid luminosities. However, the Period–Luminosity (P-L) relation still lacks a calibration to better than 5 %. Using an original combination of interferometric astrometry with optical and ultraviolet spectroscopy, we measured the geometrical distance d = 720.35±7.84 pc of the 3.33 d period Cepheid V1334 Cyg with an unprecedented accuracy of ±1 %, providing the most accurate distance for a Cepheid. Placing this star in the P–L diagram provides an independent test of existing period-luminosity relations. We show that the secondary star has a significant impact on the integrated magnitude, particularly at visible wavelengths. Binarity in future high precision calibrations of the P–L relations is not negligible, at least in the short-period regime. Subtracting the companion flux leaves V1334 Cyg in marginal agreement with existing photometric-based P–L relations, indicating either an overall calibration bias or a significant intrinsic dispersion at a few percent level. Our work also enabled us to determine the dynamical masses of both components, M1 = 4.288±0.133 M (Cepheid) and M2 = 4.040±0.048 M (companion), providing the most accurate masses for a Galactic binary Cepheid systemThis research is based on observations made with SOPHIE spectrograph on the 1.93-m telescope at Ob- A geometrical 1 % distance to a short-period binary Cepheid 11 servatoire de Haute-Provence (CNRS/AMU), France (ProgID: 13A.PNPS10, 13B.PNPS003, 14A.PNPS010, 15A.PNPS010, 16B.PNPS.KERV). This research is based on observations made with the Mercator Telescope, operated on the island of La Palma by the Flemish Community, at the Spanish Observatorio del Roque de los Muchachos of the Instituto de Astrofsica de Canarias. Hermes is supported by the Fund for Scientific Research of Flanders (FWO), Belgium; the Research Council of K.U.Leuven, Belgium; the Fonds National de la Recherche Scientifique (F.R.S.- FNRS), Belgium; the Royal Observatory of Belgium; the Observatoire de Genve, Switzerland; and the Th¨uringer Landessternwarte, Tautenburg, Germany. This work is also based on observations with the NASA/ESA Hubble Space Telescope obtained at the Space Telescope Science Institute, which is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS5-26555 (ProgID 13454). We acknowledge the support of the French Agence Nationale de la Recherche (ANR-15-CE31-0012-01, project UnlockCepheids). WG and GP gratefully acknowledge financial support from the BASAL Centro de Astrofisica y Tecnologias Afines (CATA, AFB-170002). WG also acknowledges financial support from the Millenium Institute of Astrophysics (MAS) of the Iniciativa Cientifica Milenio del Ministerio de Economia, Fomento y Turismo de Chile (project IC120009). We acknowledge financial support from the Programme National de Physique Stellaire (PNPS) of CNRS/INSU, France. Support from the Polish National Science Centre grants MAESTRO UMO-2017/26/A/ST9/00446 and from the IdP II 2015 0002 64 grant of the Polish Ministry of Science and Higher Education is also acknowledged. The research leading to these results has received funding from the European Research Council (ERC) under the European Union’s Horizon 2020 research and innovation programme (grant agreement No. 695099 and 639889). NRE acknowledge support from the Chandra X-ray Center NASA (contract NAS8-03060) and the HST grants GO-13454.001-A and GO-14194.002. This work is based upon observations obtained with the Georgia State University Center for High Angular Resolution Astronomy Array at Mount Wilson Observatory. The CHARA Array is supported by the National Science Foundation under Grants No. AST-1211929, 1411654, and 1636624. Institutional support has been provided from the GSU College of Arts and Sciences and the GSU Office of the Vice President for Research and Economic Development. BP acknowledges financial support from the Polish National Science Center grant SONATA 2014/15/D/ST9/02248

A predictive score to identify hospitalized patients' risk of discharge to a post-acute care facility

<p>Abstract</p> <p>Background</p> <p>Early identification of patients who need post-acute care (PAC) may improve discharge planning. The purposes of the study were to develop and validate a score predicting discharge to a post-acute care (PAC) facility and to determine its best assessment time.</p> <p>Methods</p> <p>We conducted a prospective study including 349 (derivation cohort) and 161 (validation cohort) consecutive patients in a general internal medicine service of a teaching hospital. We developed logistic regression models predicting discharge to a PAC facility, based on patient variables measured on admission (day 1) and on day 3. The value of each model was assessed by its area under the receiver operating characteristics curve (AUC). A simple numerical score was derived from the best model, and was validated in a separate cohort.</p> <p>Results</p> <p>Prediction of discharge to a PAC facility was as accurate on day 1 (AUC: 0.81) as on day 3 (AUC: 0.82). The day-3 model was more parsimonious, with 5 variables: patient's partner inability to provide home help (4 pts); inability to self-manage drug regimen (4 pts); number of active medical problems on admission (1 pt per problem); dependency in bathing (4 pts) and in transfers from bed to chair (4 pts) on day 3. A score ≥ 8 points predicted discharge to a PAC facility with a sensitivity of 87% and a specificity of 63%, and was significantly associated with inappropriate hospital days due to discharge delays. Internal and external validations confirmed these results.</p> <p>Conclusion</p> <p>A simple score computed on the 3rd hospital day predicted discharge to a PAC facility with good accuracy. A score > 8 points should prompt early discharge planning.</p

International meta-analysis of PTSD genome-wide association studies identifies sex- and ancestry-specific genetic risk loci.

The risk of posttraumatic stress disorder (PTSD) following trauma is heritable, but robust common variants have yet to be identified. In a multi-ethnic cohort including over 30,000 PTSD cases and 170,000 controls we conduct a genome-wide association study of PTSD. We demonstrate SNP-based heritability estimates of 5-20%, varying by sex. Three genome-wide significant loci are identified, 2 in European and 1 in African-ancestry analyses. Analyses stratified by sex implicate 3 additional loci in men. Along with other novel genes and non-coding RNAs, a Parkinson's disease gene involved in dopamine regulation, PARK2, is associated with PTSD. Finally, we demonstrate that polygenic risk for PTSD is significantly predictive of re-experiencing symptoms in the Million Veteran Program dataset, although specific loci did not replicate. These results demonstrate the role of genetic variation in the biology of risk for PTSD and highlight the necessity of conducting sex-stratified analyses and expanding GWAS beyond European ancestry populations