Article Excerpt: An intelligent student chooses to major in accounting. She persists through fraduation with a couble major in accounting and math and meets the 150-hour minimum education requirements…..

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No Abstract Available / Dissertation (LLM)--University of Pretoria, 2014. / lmchunu2014 / Mercantile Law / unrestricted

Chronic pulmonary aspergillosis (CPA) is a serious disease that occurs secondary to tuberculosis and is estimated to affect 1.2 million persons globally. Pulmonary aspergillosis is found in 2-3% of all AIDS autopsies, but 90% of cases go undiagnosed ante-mortem. Here the sensitivity and specificity of optimal diagnostic thresholds for CPA have been defined in relation to six Aspergillus-specific IgG assays. The prevalence of CPA in an area of high tuberculosis prevalence has been measured. Receiver operating characteristic (ROC) curves were used to compare results of testing with six Aspergillus-specific IgG assays in 241 patients with CPA and 100 healthy controls. ThermoFisher Scientific ImmunoCAP and Siemens Immulite had ROC area under curve (AUC) results of 0.995 and 0.991 respectively. Both were statistically significantly superior to all other assays. Both had a sensitivity of 96% and specificity of 98% using diagnostic cut offs of 20 mg/L and 10 mg/L respectively. Eighty patients with allergic bronchopulmonary aspergillosis (ABPA) were also assessed. ROC AUC results were 0.959 for ImmunoCAP and 0.932 for Immulite. The new thresholds produced specificities of 98% for both assays and sensitivities of 78% and 81% respectively. Levels in ABPA patients were also compared to asthmatic controls.398 patients with treated tuberculosis in Gulu, Uganda were assessed in a cross-sectional survey. CCPA diagnostic criteria were; 1 – Cough or haemoptysis for one month, 2 – Progressive cavitation on serial chest X-ray or either paracavitary fibrosis or aspergilloma on CT scan and 3 – Raised Siemens Immulite Aspergillus-specific IgG. All three were required for diagnosis. CCPA was present in 5.7% of patients and simple aspergilloma in 0.7% of patients. There was a non-significant trend to less frequent CCPA in HIV positive patients (p=0.18). Aspergillus-specific IgG levels were measured in stored sera from two adult in patient groups at Mulago Hospital, Kampala, Uganda. 26% of 39 patients with HIV infection and subacute respiratory illness and no diagnosis after extensive investigation had raised levels. 47% of 57 patients with proven active pulmonary tuberculosis had raised levels. The Immulite and ImmunoCAP assays both have good sensitivity and specificity for the diagnosis of CPA. New diagnostic thresholds improve the performance of all assays. CCPA has been shown to complicate pulmonary tuberculosis in Gulu, Uganda. Subacute invasive pulmonary aspergillosis is likely to affect many patients with AIDS and subacute respiratory illness. CPA may begin during active pulmonary tuberculosis infection. CPA associated with tuberculosis constitutes a significant unrecognized public health problem, which is probably being incorrectly identified as ‘smear-negative tuberculosis’ clinically and in public health data. Prospective studies are now needed to confirm the prevalence of CPA secondary to tuberculosis and define the optimal strategy for routine CPA screening, followed by studies to define optimal treatment regimes for use in research poor-settings, where most cases of CPA are likely to occur.

Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and open-ended response questions. The data was analyzed qualitatively since 16 people responded, and broad conclusions of the results were assessed. Questions in the survey asked students to give their input on how ETSU can improve the Master of Accountancy (M.Acc.) program, identify parts of the CPA exam that were troublesome and easy, how prepared students felt for the CPA exam, etc. The findings of this survey presented a wide range of opinions on ETSU’s ability to prepare students for the CPA exam and offered valuable insight to be considered.

This thesis presents an EM coupling model used to enhance power, side-channel measurements used in CPA. The Kalman filter is used to combine measurements of magnetic flux density with voltage or current traditionally used to measure power consumption. The DES encryption algorithm is used to evaluate CPA using EM coupled power measurements compared to traditional power measurements.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

The purpose of this study is to reveal the current thinking in accounting as indicated by the questioning of candidates for the CPA examinations and to prepare a topical arrangement of the questions that have appeared on the uniform CPA examinations for the last twelve years.