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2021 ◽  
Vol 14 (4) ◽  
pp. 199-204 ◽  
Author(s):  
Mikael S. Arakelov ◽  
Dmitry A. Lipilin ◽  
Alina V. Dolgova-Shkhalakhova

The Black Sea is one of the main recreational facilities in Russia subject to a high annual anthropogenic stress. Anthropogenic activity led to high coastal sea waters pollution, eutrophy, and endangered the sea’s self-purification capabilities. The total quarantine introduced on the Black Sea coast of the Krasnodar territory associated with the new coronavirus infection COVID-19 pandemic led to a decrease in anthropogenic pressure on coastal ecosystems and provided a unique opportunity to trace the dynamics of the most important hydrochemical indicators of coastal waters in the Tuapse district. The study aimed to characterize the impact of quarantine measures against the coronavirus on the state of coastal waters in the eastern part of the Russian Black Sea. For this, we identified and characterized the hydrochemical indicators and determined the effect of quarantine measures on their dynamics. The study used the standardized methods. The results obtained showed that a decrease in the recreational stress led to a proportional decrease in the pollutants supply to coastal sea waters; with the recreational stress resumption the concentrations of mobile pollutants tended to increase; a proportional relationship was established between biochemical oxygen demand (BOD5 ) and the ammonium nitrogen (NH4+) concentration; the nitrates’ (NO3–) concentration, in the seawater did not depend on the recreational stress degree. In particular, a proportional increase in NH4+ concentration and BOD5 in seawater was detected: in the third quarter of 2019 the concentration of NH4+ and BOD5 amounted to 3.0 mg/dm3 and 8.5 mg/dm3 , and 3.8 mg/dm3 and 7.5 mg/dm3 in the fourth quarter, respectively; in the 2020 samples, a decrease in the NH4+ concentration to 0.8 mg/dm3 in the third and to 1.2 mg/dm3 in the fourth quarter led to a proportional decrease in BOD5 4.5 mg/dm3 and 3.9 mg/dm3 , respectively. Thus, it was shown that the quarantine measures were shown to have a positive effect on the processes of self-purification of coastal sea waters in recreational zones.


2021 ◽  
Author(s):  
Dirk E. Black ◽  
Spencer R. Pierce ◽  
Wayne B. Thomas

The purpose of our study is to further understand managerial incentives that affect the volatility of reported earnings. Prior research suggests that the volatility of fourth-quarter earnings may be affected by the integral approach to accounting (i.e., “settling up” of accrual estimation errors in the first three quarters of the fiscal year) or earnings management to meet certain reporting objectives (e.g., analyst forecasts). We suggest that another factor affecting fourth-quarter earnings is managers’ intentional smoothing of fiscal-year earnings. For each firm, we create pseudo-year earnings using four consecutive quarters other than the four quarters of the reported fiscal year. We then compare the earnings volatility of pseudo years to the earnings volatility of the firm’s own reported fiscal year. We find evidence consistent with fourth-quarter accruals reflecting managerial incentives to smooth fiscal-year earnings. This conclusion is validated by several cross-sectional tests, the pattern in quarterly cash flows and accruals, and several robustness tests. Overall, we contribute to the literature exploring alternative explanations for the differential volatility of fiscal-year and fourth-quarter earnings. This paper was accepted by Brian Bushee, accounting.


Healthcare ◽  
2021 ◽  
Vol 9 (11) ◽  
pp. 1565
Author(s):  
Chin-Chou Yang ◽  
Tsuo-Hung Lan ◽  
Wei-Cheng Tsai ◽  
Ming-Chen Guo ◽  
Yee-Yung Ng ◽  
...  

Background: The Pay-for-performance (P4P) program of diabetes care has demonstrated successful outcomes in patients with type 2 diabetes. However, the effectiveness of this multidisciplinary care model for psychiatric patients has never been evaluated. The objective of this study is to examine the effectiveness of P4P program of diabetes for psychiatric patients with diabetes. Methods: This study utilized a retrospective cohort design to examine the effectiveness of P4P program of diabetes care for psychiatric patients with diabetes. The participants’ HbA1c (hemoglobin A1c) data of the fourth quarter in 2018 were used as baseline value, while P4P program was not applied yet. HbA1c data of every quarter in 2019 were collected. Generalized estimating equations (GEE) was used to analyze the change of HbA1c level. Results: The HbA1c level increased slightly in the first quarter, and then decreased gradually since the second quarter. The HbA1c level was significantly lower in the fourth quarter after P4P program intervention (p < 0.05). Conclusion: P4P program of diabetes care is also effective on psychiatric patients with diabetes, and this multidisciplinary care model could be encouraged and promoted for psychiatric patients with diabetes.


Headline CHINA: Export demand will cushion fourth-quarter GDP


2021 ◽  
Author(s):  
David Richard Toepler ◽  
Nathan Leightner

The United States Army operates several classes of landing craft, which provide combatant commanders with waterborne maneuver capabilities essential for accomplishing a range of critical missions unique to the Army. These missions involve transport of personnel, cargo, and equipment from advanced bases and large sealift ships to ports, inland riverine regions, as well as remote undeveloped coastlines and beaches. Recognizing the significant roles these vessels play and will continue to play in achieving Army objectives, Army leadership allocated funding to design and build a new class of high performance landing craft: Maneuver Support Vessel (Light) (MSV(L)). The primary mission of MSV(L) is to conduct movement and maneuver of combat-configured Brigade Combat Team force elements such as one M1A2 main battle tank, or two Stryker vehicles, or four Joint Light Tactical Vehicles, each with its crew. MSV(L) will have beaching capability and be able to operate at speeds significantly in excess of any current Army landing craft. The Army Watercraft Systems organization was tasked with overseeing development of requirements and specifications, source selection and acquisition, along with contract, finance, and engineering management of the MSV(L) Program. A contract to develop the detailed design and build a series of vessels was awarded in September 2017. Launch of the initial vessel is planned during the fourth quarter of 2021.


2021 ◽  
Vol 8 ◽  
Author(s):  
Ibrahim El-Battrawy ◽  
Assem Aweimer ◽  
Siegfried Lang ◽  
Uzair Ansari ◽  
Thorsten Gietzen ◽  
...  

Background: A considerable amount of evidence has shown that acute cardiovascular diseases exhibit specific temporal patterns in their onset.Aim: This study was performed to determine if takotsubo syndrome (TTS) shows chronobiological variations with short and long-term impacts on adverse events.Design: Our institutional database constituted a collective of 114 consecutive TTS patients between 2003 and 2015.Methods: Patients were divided into groups defined by the onset of TTS as per time of the day, day of the week, month and quarter of year.Results: TTS events were most common afternoon and least common in the night, indicating a wave-like pattern (p = 0.001) of manifestation. The occurrence of TTS events was similar among days of the week and weeks of the month. TTS patients diagnosed in the month of November and subsequently in the fourth quarter showed a significantly longer QTc interval. These patients also revealed a significantly lower event-free-survival over a 1-year follow-up. In a multivariate Cox regression analysis, TTS events occurring in the fourth quarter of year (HR 6.8, 95%CI: 1.3–35.9; p = 0.02) proved to be an independent predictor of lower event-free-survival.Conclusions: TTS seems to exhibit temporal preference in its onset, but nevertheless this possibly coincidental result needs to be analyzed in a large multicenter registry.


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