degree of payability of debts and capital. Subsequent classification of accounts depended on the physical or legal nature of the ele ments they represented. The logic behind the balance sheet framework was based on the representation on an industrial and/or commercial firm with the following characteristics: productive assets having a long-term useful life and an irregular renewal pattern; long-term financing for long-term productive assets; inventories rotating rapidly in less than a one-year time period; and an operations cycle whose dura tion was also considered to be less than one year. This representa tion led to a classification of assets, debts and owners’ equity based on the one-year time period, the year being traditionally considered as the usual time frame for the accounting period. The permanent resources at the disposal of the firm, together with their investment in long-term production means, were therefore shown in the upper part of the balance sheet, with short-term assets and debts appearing below. Exhibit 1 indicates the structure of the balance sheet as it has been outlined above, as well as the Exhibit 1 Structure o f the Balance Sheet: Relationships Between Classes o f the Chart of Accounts and Balance Sheet Elem ents

Abstract Background Non-paroxysmal (NPAF) forms of atrial fibrillation (AF) have been reported to be associated with an increased risk for systemic embolism or death. Methods Comparison of procedural details and long-term outcomes in patients (pts) with paroxysmal AF (PAF) against controls with NPAF in the prospective, multicentre observational registry of patients undergoing LAAC (LAARGE). Results A total of 638 pts (PAF 274 pts, NPAF 364 pts) were enrolled. In both groups, a history of PVI was rare (4.0% vs 1.6%, p = 0.066). The total CHA2DS2-VASc score was lower in the PAF group (4.4 ± 1.5 vs 4.6 ± 1.5, p = 0.033), while HAS-BLED score (3.8 ± 1.1 vs 3.9 ± 1.1, p = 0.40) was comparable. The rate of successful implantation was equally high (97.4% vs 97.8%, p = 0.77). In the three-month echo follow-up, LA thrombi (2.1% vs 7.3%, p = 0.12) and peridevice leak > 5 mm (0.0% vs 7.1%, p = 0.53) were numerically higher in the NPAF group. Overall, in-hospital complications occurred in 15.0% of the PAF cohort and 10.7% of the NPAF cohort (p = 0.12). In the one-year follow-up, unadjusted mortality (8.4% vs 14.0%, p = 0.039) and combined outcome of death, stroke and systemic embolism (8.8% vs 15.1%, p = 0.022) were significantly higher in the NPAF cohort. After adjusting for CHA2DS2-VASc and previous bleeding, NPAF was associated with increased death/stroke/systemic embolism (HR 1.67, 95% CI 1.02–2.72, p = 0.041). Conclusion Atrial fibrillation type did not impair periprocedural safety or in-hospital MACE patients undergoing LAAC. However, after one year, NPAF was associated with higher mortality. Graphic abstract

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Stochastic Models for Actuarial Use: The Equilibrium Modelling of Local Markets

Astin Bulletin ◽

10.2143/ast.39.1.2038068 ◽

2009 ◽

Vol 39 (1) ◽

pp. 339-370 ◽

Cited By ~ 3

Author(s):

Robert J. Thomson ◽

Dmitri V. Gott

Keyword(s):

Local Market ◽

Market Participants ◽

Market Portfolio ◽

One Year ◽

The One ◽

Mean Variance ◽

Annual Time ◽

Time Subject

AbstractIn this paper, a long-term equilibrium model of a local market is developed. Subject to minor qualifications, the model is arbitrage-free. The variables modelled are the prices of risk-free zero-coupon bonds – both index-linked and conventional – and of equities, as well as the inflation rate. The model is developed in discrete (nominally annual) time, but allowance is made for processes in continuous time subject to continuous rebalancing. It is based on a model of the market portfolio comprising all the above-mentioned asset categories. The risk-free asset is taken to be the one-year index-linked bond. It is assumed that, conditionally upon information at the beginning of a year, market participants have homogeneous expectations with regard to the forthcoming year and make their decisions in mean-variance space. For the purposes of illustration, a descriptive version of the model is developed with reference to UK data. The parameters produced by that process may be used to inform the determination of those required for the use of the model as a predictive model. Illustrative results of simulations of the model are given.

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Long-term Safety and Efficacy of Mexiletine in Myotonic Dystrophy Types 1 and 2

Neurology Clinical Practice ◽

10.1212/cpj.0000000000001073 ◽

2021 ◽

pp. 10.1212/CPJ.0000000000001073

Author(s):

Christina Mousele ◽

Emma Matthews ◽

Robert Pitceathly ◽

Michael Hanna ◽

Susan McDonald ◽

...

Keyword(s):

Myotonic Dystrophy ◽

Sodium Channels ◽

Genetic Disorders ◽

Clinical Feature ◽

Efficacy And Safety ◽

Voltage Gated Sodium Channels ◽

Time Period ◽

Mean Time

AbstractBackground:Myotonic dystrophy types 1 and 2 are progressive multisystem genetic disorders, whose core clinical feature is myotonia. Mexiletine, an antagonist of voltage-gated sodium channels, is a recommended anti-myotonic agent in the non-dystrophic myotonias, but its use in myotonic dystrophy is limited due to lack of data regarding its long-term efficacy and safety profile.Methods:To address this issue, this study retrospectively evaluated patients with myotonic dystrophy receiving mexiletine over a mean time-period of 32.9 months (range 0.1 to 216 months).Results:This study demonstrated that 96% of patients reported some improvement in myotonia symptoms with mexiletine treatment. No clinically relevant cardiac adverse events were associated with the long-term use of mexiletine.Conclusions:These findings support that mexiletine is both safe and effective when used long-term in myotonic dystrophy.Classification of Evidence:This study provides class IV evidence that mexiletine is a well-tolerated and effective treatment for myotonic dystrophy types 1 and 2.

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Existence and Exploitability of Financial Analysts' Informational Leadership

Applied Finance Letters ◽

10.24135/afl.v5i2.49 ◽

2016 ◽

Vol 5 (2) ◽

Author(s):

Rainer Baule ◽

Hannes Wilke

Keyword(s):

Abnormal Returns ◽

Relevant Information ◽

Trading Strategies ◽

Information Share ◽

Time Period ◽

The Us ◽

Information Shares ◽

Set Up ◽

The One

This paper bridges two recent studies on the role of analysts to provide new and relevant information to investors. On the one hand, the contribution of analysts to long-term price discovery on the US market is rather low. Considering earnings per share forecasts as the main output of analysts’ reports, their information share amounts to only 4.6% on average. On the other hand, trading strategies set up on these EPS forecasts are quite profitable. Self-financing portfolios yield excess returns of more than 5% over the S&P 100 index for a time period of 36 years, which is persistent after controlling for the well-known risk factors. In this paper, we discuss the link between the low information shares and the high abnormal returns. We argue that information shares of analysts cannot be higher, because otherwise their forecasts would lead to excessively profitable trading strategies which are very unlikely to persist over such a long period of time.

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Quantification of mortality and morbidity in general population of heavily-industrialized city of Abadan: Effect of long-term exposure

Journal of Air Pollution and Health ◽

10.18502/japh.v5i3.5390 ◽

2021 ◽

Author(s):

Akram Ghorbanian ◽

Ahmad Jonidi Jafari ◽

Abbas Shahsavani ◽

Ali Abdolahnejad ◽

Majid Kermani ◽

...

Keyword(s):

Air Pollution ◽

Mortality Data ◽

Air Pollution Control ◽

Medical Sciences ◽

Mortality And Morbidity ◽

Khuzestan Province ◽

Vice Chancellor ◽

One Year ◽

The One

Introduction: In the 21st century, air pollution has become a global and environmental challenge. The increase in cases of illness and mortality due to air pollution is not hidden from anyone. Therefore, in this study, we estimated the mortality rate due to cause by air pollution agents (PM2.5) in the southernmost city of Khuzestan province (Abadan city) at 2018-2019. Materials and methods: To estimate the mortality duo to air pollution, data related to PM2.5 particles daily concentrations was received from the Abadan Environmental Protection Organization. The average 24-h concentrations of PM2.5 were calculated using Excel. Then, mortality data were obtained from the Vice Chancellor for Health, Abadan University of Medical Sciences. Finally, by AirQ+ software, each of the mortality in 2018-2019 in Abadan was estimated. Results: The obtained data indicated that the concentration of PM2.5 particles within the one-year period was higher than the value set by WHO guideline and EPA standard. Which caused the citizens of Abadan to be exposed to PM2.5 more than 8.23 times than the guidelines of the WHO and 5.34 times more than the standard of the EPA. The output of the model used in this study was as follows: natural mortality (462 cases, AP: 38.25%), mortality duo to LC (6 cases, AP: 32.18%), mortality duo to COPD (8 cases, AP: 26.64%), mortality duo to Stroke (86 cases, AP: 71.26%), mortality duo to IHD (183 cases, AP: 68.34%) and mortality duo to ALRI (2 cases, AP: 32.9%). Conclusion: Planning appropriate strategies of air pollution control to reduce exposure and attributable mortalities is important and necessary.

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Long-term predictors of remission in patients treated for medication-overuse headache at a specialized headache center: A prospective cohort study

Cephalalgia ◽

10.1177/0333102416683918 ◽

2016 ◽

Vol 38 (2) ◽

pp. 265-273 ◽

Cited By ~ 9

Author(s):

Jasna J Zidverc-Trajkovic ◽

Tatjana Pekmezovic ◽

Zagorka Jovanovic ◽

Aleksandra Pavlovic ◽

Milija Mijajlovic ◽

...

Keyword(s):

Cohort Study ◽

Prospective Cohort Study ◽

Prospective Cohort ◽

Medication Overuse ◽

Medication Overuse Headache ◽

Predictive Values ◽

One Year ◽

The One

Objective To evaluate long-term predictors of remission in patients with medication-overuse headache (MOH) by prospective cohort study. Background Knowledge regarding long-term predictors of MOH outcome is limited. Methods Two hundred and forty MOH patients recruited from 2000 to 2005 were included in a one-year follow-up study and then subsequently followed until 31 December 2013. The median follow-up was three years (interquartile range, three years). Predictive values of selected variables were assessed by the Cox proportional hazard regression model. Results At the end of follow-up, 102 (42.5%) patients were in remission. The most important predictors of remission were lower number of headache days per month before the one-year follow-up (HR-hazard ratio = 0.936, 95% confidence interval (CI) 0.884–0.990, p = 0.021) and efficient initial drug withdrawal (HR = 0.136, 95% CI 0.042–0.444, p = 0.001). Refractory MOH was observed in seven (2.9%) and MOH relapse in 131 patients (54.6%). Conclusions Outcome at the one-year follow-up is a reliable predictor of MOH long-term remission.

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Coverage of Government and Judiciary Relationship: A Study of Urdu and English Newspapers of Pakistan

FWU Journal of Social Sciences ◽

10.51709/fw127211 ◽

2020 ◽

Vol 14 (4) ◽

pp. 131-139

Author(s):

Behramand Durrani ◽

◽

Riffat Alam

Keyword(s):

Content Analysis ◽

Supreme Court ◽

Research Study ◽

Government Performance ◽

Time Period ◽

The Media ◽

The Government ◽

One Year ◽

The One ◽

National Reconciliation

This present study analyzes the role played by the media during the controversy between Government of Pakistan and its Supreme Court in 2012. This study is particularly focused on the issues pertinent to the National Reconciliation Ordinance (NRO) case. It employed content analysis as research study and quantitatively examined the columns in the Pakistani newspapers; including, Dawn and Daily Jang for the one year time period in the year 2012. A conflicting relationship has been found between the government and judiciary concerning the National reconciliation ordinance (NRO). It was concluded that Dawn and Daily Jang, both newspapers, follow the same agenda about the NRO issue as both of these newspapers offered negative coverage of this issue. Compared to Jang, Dawn was more inclined to the negative framing of judiciary, and Jang was inclined to the negative reporting of government performance. Hence, the Pakistani Print media has framed the issues negatively between the government and the judiciary. Frequent negative slants were observed in Urdu newspaper as compared to English newspaper.

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Models for the balance sheet, the trading account and the profit and loss account; 8. A section on cost accounting, including a description of the system adopted, terminology, rules for computing product costs, an explanation of the perpetual inventory method and the procedure for the classification of expenses into fixed and variable categories; 9. Statistical accounts necessary to analyze the company's situation and establish a national accounting system (see point 4 in the previous section). General Features of the 1947 Plan The plan offered a simple, logical and flexible structure, while introducing the most advanced cost accounting techniques of the time (the homogeneous sections method described earlier). Termi nology and presentation were largely borrowed from the account ing tradition. The chart of accounts (see Appendix) classes were chosen in accordance with the two traditional objectives of finan cial accounting: the determination of the firm’s situation and the analysis of the year's results. The plan used the decimal system to number accounts and classes of accounts. The main classes of the plan were as follows: Balance 1. Permanent capital (capital, reserves, liabili-sheet ties); accounts 2. Fixed assets and investments; 3. Stocks; 4. Third-party accounts (receivables and payables); 5. Financial accounts (short-teim loans and borrowing, short-term investments, cash); Operating 6. Expenses, classified by type; accounts 7. Revenues, classified by type; 8. Profit and Loss accounts; 9. Cost accounting accounts; 10. Statistical accounts. This structure made it easy to prepare the balance sheet which was established from the accounts of the first five classes. Unlike the 1942 Plan, the order of appearance of the accounts on the balance sheet was the same as in the chart of accounts. Ac counts were first classified according to the duration of use or realizability for assets (short or long-term) and according to the

Accounting in France (RLE Accounting) ◽

10.4324/9781315871042-47 ◽

2014 ◽

pp. 346-346

Keyword(s):

Balance Sheet ◽

Cost Accounting ◽

Third Party ◽

Accounting System ◽

Fixed Assets ◽

Perpetual Inventory Method ◽

Product Costs

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Flat Glass or Crystal Dome Aperture? A Year-Long Comparative Analysis of the Performance of Light Pipes in Real Residential Settings and Climatic Conditions

Sustainability ◽

10.3390/su12093858 ◽

2020 ◽

Vol 12 (9) ◽

pp. 3858 ◽

Cited By ~ 1

Author(s):

Magda Sibley ◽

Antonio Peña-García

Keyword(s):

Comparative Analysis ◽

Flat Glass ◽

Climatic Conditions ◽

Long Term Effect ◽

Different Types ◽

The Difference ◽

The Aesthetic ◽

One Year ◽

The One

This paper presents the first comparative study of its type of the performance of light pipes with different types of apertures: a flat glass versus a bohemian crystal dome. Measurements were taken at 20-minute intervals over a period of one year in the bathrooms of two newly built identical houses of the same orientation located in Manchester, UK. The comparative analysis of the data collected for both light pipes types reveals that the crystal domed aperture consistently outperforms the flat glass one. Furthermore, the difference in the recorded horizontal illuminance is most marked during the winter months and at the end of the one-year experiment, indicating that the crystal dome has better performance for low incident winter light and higher resistance for the long term effect of weathering and pollution. This study provides strong evidence based on long term real measurements. Such evidence informs architects’ decisions when weighing up the aesthetic considerations of a flat glass aperture versus the higher illumination levels afforded by a crystal dome aperture with higher resistance to weathering and pollution.

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Environmental Surveillance for Poliovirus and Other Enteroviruses: Long-Term Experience in Moscow, Russian Federation, 2004–2017

Viruses ◽

10.3390/v11050424 ◽

2019 ◽

Vol 11 (5) ◽

pp. 424 ◽

Cited By ~ 10

Author(s):

Olga E. Ivanova ◽

Maria S. Yarmolskaya ◽

Tatiana P. Eremeeva ◽

Galina M. Babkina ◽

Olga Y. Baykova ◽

...

Keyword(s):

Sewage Treatment ◽

Time Frame ◽

Environmental Surveillance ◽

Detection Rates ◽

Echovirus 30 ◽

Relative Value ◽

Afp Surveillance ◽

The One

Polio and enterovirus surveillance may include a number of approaches, including incidence-based observation, a sentinel physician system, environmental monitoring and acute flaccid paralysis (AFP) surveillance. The relative value of these methods is widely debated. Here we summarized the results of 14 years of environmental surveillance at four sewage treatment plants of various capacities in Moscow, Russia. A total of 5450 samples were screened, yielding 1089 (20.0%) positive samples. There were 1168 viruses isolated including types 1–3 polioviruses (43%) and 29 different types of non-polio enteroviruses (51%). Despite using the same methodology, a significant variation in detection rates was observed between the treatment plants and within the same facility over time. The number of poliovirus isolates obtained from sewage was roughly 60 times higher than from AFP surveillance over the same time frame. All except one poliovirus isolate were Sabin-like polioviruses. The one isolate was vaccine-derived poliovirus type 2 with 17.6% difference from the corresponding Sabin strain, suggesting long-term circulation outside the scope of the surveillance. For some non-polio enterovirus types (e.g., Echovirus 6) there was a good correlation between detection in sewage and incidence of clinical cases in a given year, while other types (e.g., Echovirus 30) could cause large outbreaks and be almost absent in sewage samples. Therefore, sewage monitoring can be an important part of enterovirus surveillance, but cannot substitute other approaches.

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