An analysis of the relationship between published interim accounting earnings and future interim accounting earnings / BEBR No. 671

Title page includes summary.Includes bibliographical references (p. 20-21)

An investor loss function for earnings forecasts with an empirical application / BEBR No 694

Includes bibliographical references (p. 20-21)

Interprofessional tax altercation

The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and accounting professions

On the treatment of nonsignificant parameters in ARIMA identified models when the generating process is first order autoregressive / BEBR No. 567

Includes bibliography

Essentials of forensic accounting

https://egrove.olemiss.edu/aicpa_guides/2728/thumbnail.jp

Herschel*-ATLAS: deep HST/WFC3 imaging of strongly lensed submillimetre galaxies

We report on deep near-infrared observations obtained with the Wide Field Camera-3 (WFC3) onboard the Hubble Space Telescope (HST) of the first five confirmed gravitational lensing events discovered by the Herschel Astrophysical Terahertz Large Area Survey (H-ATLAS). We succeed in disentangling the background galaxy from the lens to gain separate photometry of the two components. The HST data allow us to significantly improve on previous constraints of the mass in stars of the lensed galaxy and to perform accurate lens modelling of these systems, as described in the accompanying paper by Dye et al. We fit the spectral energy distributions of the background sources from near-IR to millimetre wavelengths and use the magnification factors estimated by Dye et al. to derive the intrinsic properties of the lensed galaxies. We find these galaxies to have star-formations rates (SFR) ∼ 400–2000 M⊙ yr−1, with ∼(6–25) × 1010 M⊙ of their baryonic mass already turned into stars. At these rates of star formation, all remaining molecular gas will be exhausted in less than ∼100 Myr, reaching a final mass in stars of a few 1011 M⊙. These galaxies are thus proto-ellipticals caught during their major episode of star formation, and observed at the peak epoch (z ∼ 1.5–3) of the cosmic star formation history of the Universe

Nanoparticles for Local Drug Delivery to the Oral Mucosa: Proof of Principle Studies

Purpose To determine if solid lipid nanoparticles represent a viable strategy for local delivery of poorly water soluble and unstable chemopreventive compounds to human oral tissues. Methods Nanoparticle uptake and compound retention evaluations employed monolayer-cultured human oral squamous cell carcinoma (OSCC) cell lines and normal human oral mucosal explants. Feasibility of nanoparticle delivery was also evaluated with respect to the presence of phase-III efflux transporters in normal oral mucosal tissue and OSCC tissues. Results Functional uptake assays confirmed significantly greater internalization of nanoparticle-delivered fluorescent probe relative to free-fluorescent probe delivery, while concurrently demonstrating nanoparticle uptake rate differences among the OSCC cell lines and the phagocytic control human monocyte cell line. Mucosal explants exhibited nanoparticle penetration and internalization in the spinous and basal epithelial layer

Body image disturbance and surgical decision making in egyptian post menopausal breast cancer patients

<p>Abstract</p> <p>Background</p> <p>In most developing countries, as in Egypt; postmenopausal breast cancer cases are offered a radical form of surgery relying on their unawareness of the subsequent body image disturbance. This study aimed at evaluating the effect of breast cancer surgical choice; Breast Conservative Therapy (BCT) versus Modified Radical Mastectomy (MRM); on body image perception among Egyptian postmenopausal cases.</p> <p>Methods</p> <p>One hundred postmenopausal women with breast cancer were divided into 2 groups, one group underwent BCT and the other underwent MRM. Pre- and post-operative assessments of body image distress were done using four scales; Breast Impact of Treatment Scale (BITS), Impact of Event Scale (IES), Situational Discomfort Scale (SDS), and Body Satisfaction Scale (BSS).</p> <p>Results</p> <p>Preoperative assessment showed no statistical significant difference regarding cognitive, affective, behavioral and evaluative components of body image between both studied groups. While in postoperative assessment, women in MRM group showed higher levels of body image distress among cognitive, affective and behavioral aspects.</p> <p>Conclusion</p> <p>Body image is an important factor for postmenopausal women with breast cancer in developing countries where that concept is widely ignored. We should not deprive those cases from their right of less mutilating option of treatment as BCT.</p

The development and validation of a scoring tool to predict the operative duration of elective laparoscopic cholecystectomy

Background: The ability to accurately predict operative duration has the potential to optimise theatre efficiency and utilisation, thus reducing costs and increasing staff and patient satisfaction. With laparoscopic cholecystectomy being one of the most commonly performed procedures worldwide, a tool to predict operative duration could be extremely beneficial to healthcare organisations. Methods: Data collected from the CholeS study on patients undergoing cholecystectomy in UK and Irish hospitals between 04/2014 and 05/2014 were used to study operative duration. A multivariable binary logistic regression model was produced in order to identify significant independent predictors of long (> 90 min) operations. The resulting model was converted to a risk score, which was subsequently validated on second cohort of patients using ROC curves. Results: After exclusions, data were available for 7227 patients in the derivation (CholeS) cohort. The median operative duration was 60 min (interquartile range 45–85), with 17.7% of operations lasting longer than 90 min. Ten factors were found to be significant independent predictors of operative durations > 90 min, including ASA, age, previous surgical admissions, BMI, gallbladder wall thickness and CBD diameter. A risk score was then produced from these factors, and applied to a cohort of 2405 patients from a tertiary centre for external validation. This returned an area under the ROC curve of 0.708 (SE = 0.013, p  90 min increasing more than eightfold from 5.1 to 41.8% in the extremes of the score. Conclusion: The scoring tool produced in this study was found to be significantly predictive of long operative durations on validation in an external cohort. As such, the tool may have the potential to enable organisations to better organise theatre lists and deliver greater efficiencies in care

A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time series models / BEBR No.561

Includes bibliographical references (p. 26-27)."The study compares the forecast accuracy of financial analysts, ARIMA models, and various permier models considered in the literature in the predicting of annual earnings per share. Various refinements were made of previously used methodologies. The results of the multivariate analysis indicated that financial analysts provide the most accurate forecasts. In addition, the divergence in accuracy between the various sources of forecasts tend to decrease as the end of the year approaches, while at the same time there is a general increase in accuracy. Also specific results are provided for individual model performance.