University of Kansas

About: University of Kansas is a education organization based out in Lawrence, Kansas, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 38183 authors who have published 81381 publications receiving 2986312 citations. The organization is also known as: KU & Univ of Kansas.

Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?

Abstract: Do fees for non-audit services compromise auditor's independence and result in reduced quality of financial reporting? The Sarbanes-Oxley Act of 2002 presumes that some fees do and bans these services for audit clients. Also, some registrants voluntarily restrict their audit firms from providing legally permitted non-audit services. Assuming that restatements of previously issued financial statements reflect low-quality financial reporting, we investigate detailed fees for restating registrants for 1995 to 2000 and for similar nonrestating registrants. We do not find a statistically significant positive association between fees for either financial information systems design and implementation or internal audit services and restatements, but we do find some such association for unspecified non-audit services and restatements. We find a significant negative association between tax services fees and restatements, consistent with net benefits from acquiring tax services from a registrant's audit firm. The significant associations are driven primarily by larger registrants.

The American College of Rheumatology 1991 revised criteria for the classification of global functional status in rheumatoid arthritis.

Abstract: Objective To develop and validate revised criteria for global functional status in rheumatoid arthritis (RA). Methods Revised criteria were formulated and tested for criterion and discriminant validity in 325 patients with RA. Results The revised criteria developed are as follows: class I = able to perform usual activities of daily living (self-care, vocational, and avocational); class II = able to perform usual self-care and vocational activities, but limited in avocational activities; class III = able to perform usual self-care activities but limited in vocational and avocational activities; class IV = limited in ability to perform usual self-care, vocational, and avocational activities. Usual self-care activities include dressing, feeding, bathing, grooming, and toileting; vocational and avocational activities are both patient-desired and age-, and sex-specific. The distribution properties of this classification schema were superior to those of the original Steinbrocker criteria. Mean Health Assessment Questionnaire scores were significantly (P less than 0.0001) different between, and increased across, the 4 classes. Conclusion Although there are limitations inherent in the use of global ordinal scales, the American College of Rheumatology revised criteria will be useful in describing the functional consequences of RA. A more detailed quantitative measure of physical disability should be used, however, for optimal monitoring of patients' clinical status in office practice and clinical research.

The Growth of Massive Galaxies Since z = 2

Abstract: We study the growth of massive galaxies from z = 2 to the present using data from the NOAO/Yale NEWFIRM Medium Band Survey. The sample is selected at a constant number density of n = 2 × 10–4 Mpc–3, so that galaxies at different epochs can be compared in a meaningful way. We show that the stellar mass of galaxies at this number density has increased by a factor of 2 since z = 2, following the relation log Mn (z) = 11.45 – 0.15z. In order to determine at what physical radii this mass growth occurred, we construct very deep stacked rest-frame R-band images of galaxies with masses near Mn (z), at redshifts z = 0.6, 1.1, 1.6, and 2.0. These image stacks of typically 70-80 galaxies enable us to characterize the stellar distribution to surface brightness limits of ~28.5 mag arcsec–2. We find that massive galaxies gradually built up their outer regions over the past 10 Gyr. The mass within a radius of r = 5 kpc is nearly constant with redshift, whereas the mass at 5 kpc < r < 75 kpc has increased by a factor of ~4 since z = 2. Parameterizing the surface brightness profiles, we find that the effective radius and Sersic n parameter evolve as re α (1 + z)–1.3 and n α (1 + z)–1.0, respectively. The data demonstrate that massive galaxies have grown mostly inside-out, assembling their extended stellar halos around compact, dense cores with possibly exponential radial density distributions. Comparing the observed mass evolution to the average star formation rates of the galaxies we find that the growth is likely dominated by mergers, as in situ star formation can only account for ~20% of the mass buildup from z = 2 to z = 0. A direct consequence of these results is that massive galaxies do not evolve in a self-similar way: their structural profiles change as a function of redshift, complicating analyses which (often implicitly) assume self-similarity. The main uncertainties in this study are possible redshift-dependent systematic errors in the total stellar masses and the conversion from light-weighted to mass-weighted radial profiles.

Intraguild predation: The dynamics of complex trophic interactions.

Abstract: There is a long-standing debate in ecology concerning the relative importance of competition and predation in determining community structure. Recently, a novel twist has been added with the growing recognition that potentially competing species are often engaged in predator-prey interactions. This blend of competition and predation is called intraguild predation (IGP). The study of IGP will lead to a reconsideration of many classical topics, such as niche shifts, species exclusion and cascading interactions in food webs. Theoretical models suggest that a variety of alternative stable states are likely in IGP systems, and that intermediate predators should tend to be superior in exploitative competition. Many field studies support these expectations. IGP is also important in applied ecological problems, such as the conservation of endangered species and fisheries management.