Measuring the impact of Kommerell diverticulum-does the side and size matter?

The mechanism whereby the inherently high variation in ovary size and the total number of high-quality oocytes in ovaries (ovarian reserve) impact on ovarian function and fertility, diagnostics to measure the size of the ovarian reserve and the factors that cause variation in the ovarian reserve are unknown. Our results show that cattle can be phenotyped reliably based on the number of antral follicles growing during follicular waves (antral follicle count, AFC). Young adult cattle with a consistently low v. a high AFC have smaller gonads, a markedly diminished ovarian reserve and many other phenotypic characteristics usually associated with ovarian aging and infertility. A powerful new approach based on a single measurement of serum concentration of anti-Müllerian hormone (AMH) is described to test the longstanding hypothesis that the size of the ovarian reserve is positively associated with fertility. Also, new evidence shows that maternal environment has a critical role in regulation of the high variation in the ovarian reserve and perhaps fertility in offspring. These results support the conclusion that the inherently high variation in the ovarian reserve, potentially caused by alterations in the maternal environment, has a negative impact on ovarian function that may result in suboptimal fertility in young adult cattle, and a single AMH measurement can be used reliably in future studies to determine if fertility is suboptimal in young adult cattle with low circulating AMH concentrations and a correspondingly diminished ovarian reserve.

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The impact of BMI on quality of life in obese endometrial cancer survivors: Does size matter?

Gynecologic Oncology ◽

10.1016/j.ygyno.2013.11.018 ◽

2014 ◽

Vol 132 (1) ◽

pp. 137-141 ◽

Cited By ~ 30

Author(s):

Anke Smits ◽

Alberto Lopes ◽

Nagindra Das ◽

Ruud Bekkers ◽

Khadra Galaal

Keyword(s):

Quality Of Life ◽

Endometrial Cancer ◽

Cancer Survivors ◽

Size Matter ◽

The Impact

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The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?

Corporate Governance ◽

10.1108/cg-12-2019-0390 ◽

2020 ◽

Vol 20 (7) ◽

pp. 1243-1263

Author(s):

Ahmed Atef Oussii ◽

Mohamed Faker Klibi

Keyword(s):

Financial Reporting ◽

Audit Committee ◽

International Standards ◽

Moderator Variable ◽

Content Type ◽

Big 4 ◽

Important Message ◽

Financial Expertise ◽

Size Matter ◽

The Impact

Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular form of voluntary compliance with International Accounting Standards (IAS). It is practiced when an enterprise uses a number (and not all) of international standards as a complement to overcome the unachieved nature of local generally accepted accounting principles. The purpose of this paper is to analyze, at first, whether the financial expertise of Tunisian audit committee’s members is associated with de facto use of IFRS. Second, it explores to what extent and in what direction this association evolves when the factor auditor’s size is introduced as a moderator variable. Design/methodology/approach Data spanning a seven-year period (2012–2018) was hand-collected for a sample of 497 firm-year observations. Further, regression analysis was used to test the study’s hypothesis. Findings Findings show that the proportion of financial experts who sit on the audit committee is positively associated with the de facto use of IFRS. Besides, the association between audit committee members’ financial expertise and the voluntary use of IFRS is more pronounced when the company is audited by at least one BIG 4 audit firm. Practical implications The paper’s findings have implications for regulatory bodies and standards setters who are concerned with the functioning of the audit committee, especially when it comes to enhancing the quality of the financial statements. The results also shed light on the role of financial experts on the audit committee and Big 4 auditors to enforce the de facto use of IFRS. Originality/value The findings of this study contain an important message for the drift toward national de jure convergence with IAS.

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Does size matter? The impact of student–staff ratios

Journal of Higher Education Policy and Management ◽

10.1080/1360080x.2013.844668 ◽

2013 ◽

Vol 35 (6) ◽

pp. 652-667 ◽

Cited By ~ 5

Author(s):

Gael McDonald

Keyword(s):

Size Matter ◽

The Impact

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Does size matter concerning impact of position on oxygenation status in spontaneously breathing patients with unilateral effusion?

Postgraduate Medical Journal ◽

10.1136/postgradmedj-2017-135164 ◽

2017 ◽

Vol 94 (1108) ◽

pp. 81-86 ◽

Cited By ~ 2

Author(s):

Stylianos A Michaelides ◽

Avgerinos-Romanos Michailidis ◽

George D Bablekos ◽

Antonis Analitis ◽

Maria Michalatou ◽

...

Keyword(s):

Pleural Effusion ◽

Body Position ◽

Blood Gases ◽

Costal Margin ◽

Arterial Blood ◽

Group A ◽

Group B ◽

Spontaneously Breathing ◽

Size Matter ◽

The Impact

BackgroundInconsistent and contradictory findings have appeared in the literature concerning the impact of body position on oxygenation in pleural effusion.MethodsWe attempted to elucidate whether the size of the pleural effusion in patients with no parenchymal disease is the main determinant of posture-induced alterations in oxygenation parameters. We studied 62 spontaneously breathing patients aged 65.3±7.8 years (mean±SD), of whom 36 had large and massive-sized effusions (Group A) and 26 had small and moderate-sized effusions (Group B). Arterial blood gases were determined in four different body positions: sitting (SIT), supine (SUP), ipsilateral (IPS) and contralateral (CON) to the effusion side, after remaining relaxed for at least 20 min in each position. Separation into groups A and B was deliberately set from the position of the fluid meniscus line on a posteroanterior chest film just above the upper costal margin of the sixth anterior rib. A two-way ANOVA model with outcome variables PaO2, PaCO2 and [A–a] DO2 was used.ResultsIn both groups the best oxygenation was found in SIT. The worst oxygenation (highest [A–a] DO2 value) occurred in group A in CON compared with IPS (59.4±7.6 vs 49.0±7.5 mm Hg, p<0.001) and in group B in IPS compared with CON (51.0±8.7 vs 39.5±9.2 mm Hg, p<0.001). Also, PaCO2 showed significant differences in both groups in IPS compared with CON (p=0.002).ConclusionsPatients with large-sized effusions exhibit the worst oxygenation when lying on the side contralateral to the effusion, while those with small-sized effusions exhibit the worst oxygenation when lying on the side ipsilateral to the effusion.

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