University of Portsmouth

About: University of Portsmouth is a education organization based out in Portsmouth, Portsmouth, United Kingdom. It is known for research contribution in the topics: Population & Galaxy. The organization has 5452 authors who have published 14256 publications receiving 424346 citations. The organization is also known as: Portsmouth and Gosport School of Science and Art & Portsmouth and Gosport School of Science and the Arts.

Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors

Abstract: This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship — finance directors (FDs) and audit engagement partners (AEPs). A questionnaire instrument is used to elicit the frequency with which, over a three year period, an extensive set of 46 audit and audit-related issues is discussed, is negotiated, and results in a change to either the accounting numbers or disclosures. Three hundred FDs and 307 AEPs of listed UK companies are surveyed, with response rates of 51% and 80%, respectively. Principal findings are that: (i) compliance issues dominate discussions, while accounting and fee issues dominate negotiations; (ii) audit committees generally reduce the level of negotiation and increase the level of discussion, suggesting that the overall degree of confrontation declines; and (iii) in the majority of cases (57%), negotiation results in a change to the financial statements, providing evidence of the auditor's influence on the financial statements.

The Completed SDSS-IV Extended Baryon Oscillation Spectroscopic Survey: Baryon Acoustic Oscillations with Lyα Forests

Abstract: We present a measurement of baryonic acoustic oscillations (BAOs) from Lyα absorption and quasars at an effective redshift using the complete extended Baryonic Oscillation Spectroscopic Survey (eBOSS). The 16th and final eBOSS data release (SDSS DR16) contains all data from eBOSS and its predecessor, the Baryonic Oscillation Spectroscopic Survey (BOSS), providing 210,005 quasars with z q > 2.10 that are used to measure Lyα absorption. We measure the BAO scale both in the autocorrelation of Lyα absorption and in its cross-correlation with 341,468 quasars with redshift z q > 1.77. Apart from the statistical gain from new quasars and deeper observations, the main improvements over previous work come from more accurate modeling of physical and instrumental correlations and the use of new sets of mock data. Combining the BAO measurement from the auto- and cross-correlation yields the constraints of the two ratios and , where the error bars are statistical. These results are within 1.5σ of the prediction of the flat-ΛCDM cosmology of Planck (2016). The analysis code, picca, the catalog of the flux transmission field measurements, and the Δχ 2 surfaces are publicly available.

Does severity of low-dose, double-blind, placebo-controlled food challenges reflect severity of allergic reactions to peanut in the community?

Abstract: Background: The severity of allergic reactions to food appears to be affected by many interacting factors. It is uncertain whether challenge-based reactions reflect the severity of past reactions or can predict future risk. Objective: To explore the relationship of a subject's clinical history of past reactions to the severity of reaction elicited by a low-dose, double-blind, placebo-controlled food challenge (DBPCFC) with peanut. Method: Cross-sectional questionnaire assessment of community-based allergic reactions and low-dose DBPCFC in self-selected peanut-allergic subjects. Reaction severity was assessed using a novel scoring system, taking account of the dose of allergen ingested. Results: Forty subjects (15 males, 23 children, 23 asthmatics by history) were studied. Only the most recent community reaction predicted the severity of reaction in the DBPCFC, but even this association was weak (r=0.37, P=0.03). Peanut-specific IgE (PsIgE) and skin prick test (SPT) weal size were not associated with community score but PsIgE level correlated well with the challenge score (r=0.6, P=0.001). Asthma did not affect the eliciting dose or challenge score directly but the association of PsIgE and challenge score was stronger in those without asthma (r=0.72, P=0.001) than in those with asthma (r=0.48, P=0.02). Conclusions: The scoring system developed appears to improve the sensitivity of assessment of reactions induced by DBPCFC. This is the first prospective study showing an association between PsIgE levels and clinical reactivity in DBPCFC, an effect that is more pronounced in non-asthmatics. This finding has important implications for the clinical care of subjects with food allergy. There is a poor correlation between the severity of reported reactions in the community and the severity of reaction elicited during low-dose DBPCFC with peanut.

The clustering of galaxies in the SDSS-III Baryon Oscillation Spectroscopic Survey:signs of neutrino mass in current cosmological data sets

Abstract: We investigate the cosmological implications of the latest growth of structure measurement from the Baryon Oscillation Spectroscopic Survey (BOSS) CMASS Data Release 11 with particular focus on the sum of the neutrino masses, ∑mnu. We examine the robustness of the cosmological constraints from the baryon acoustic oscillation (BAO) scale, the Alcock-Paczynski effect and redshift-space distortions (DV/rs, FAP, fsigma8) of Beutler et al., when introducing a neutrino mass in the power spectrum template. We then discuss how the neutrino mass relaxes discrepancies between the cosmic microwave background (CMB) and other low-redshift measurements within Lambda cold dark matter. Combining our cosmological constraints with 9-year Wilkinson Microwave Anisotropy Probe (WMAP9) yields ∑mnu = 0.36 ± 0.14 eV (68 per cent c.l.), which represents a 2.6sigma preference for non-zero neutrino mass. The significance can be increased to 3.3sigma when including weak lensing results and other BAO constraints, yielding ∑mnu = 0.35 ± 0.10 eV (68 per cent c.l.). However, combining CMASS with Planck data reduces the preference for neutrino mass to ?2sigma. When removing the CMB lensing effect in the Planck temperature power spectrum (by marginalizing over AL), we see shifts of ?1sigma in sigma8 and Omegam, which have a significant effect on the neutrino mass constraints. In the case of CMASS plus Planck without the AL lensing signal, we find a preference for a neutrino mass of ∑mnu = 0.34 ± 0.14 eV (68 per cent c.l.), in excellent agreement with the WMAP9+CMASS value. The constraint can be tightened to 3.4sigma yielding ∑mnu = 0.36 ± 0.10 eV (68 per cent c.l.) when weak lensing data and other BAO constraints are included.

Quantifying physiological influences on otolith microchemistry

Abstract: Summary Trace element concentrations in fish earstones (‘otoliths’) are widely used to discriminate spatially discrete populations or individuals of marine fish, based on a commonly held assumption that physiological influences on otolith composition are minor, and thus variations in otolith elemental chemistry primarily reflect changes in ambient water chemistry. We carried out a long-term (1-year) experiment, serially sampling seawater, blood plasma and otoliths of mature and immature European plaice (Pleuronectes platessa L.) to test relationships between otolith chemistry and environmental and physiological variables. Seasonal variations in otolith elemental composition did not track seawater concentrations, but instead reflected physiological controls on metal transport and biokinetics, which are likely moderated by ambient temperature. The influence of physiological factors on otolith composition was particularly evident in Sr/Ca ratios, the most widely used elemental marker in applied otolith microchemistry studies. Reproduction also triggered specific variations in otolith and blood plasma metal chemistry, especially Zn/Ca ratios in female fish, which could potentially serve as retrospective spawning indicators. The influence of physiology on the trace metal composition of otoliths may explain the success of microchemical stock discrimination in relatively homogenous marine environments, but could complicate alternative uses for trace element compositions in biominerals of higher organisms.