University of Utah

About: University of Utah is a education organization based out in Salt Lake City, Utah, United States. It is known for research contribution in the topics: Population & Medicine. The organization has 52894 authors who have published 124076 publications receiving 5265834 citations. The organization is also known as: The U & The University of Utah.

Accruals Quality and Internal Control over Financial Reporting

Abstract: We examine the relation between accruals quality and internal controls using 705 firms that disclosed at least one material weakness from August 2002 to November 2005 and find that weaknesses are generally associated with poorly estimated accruals that are not realized as cash flows. Further, we find that this relation between weak internal controls and lower accruals quality is driven by weakness disclosures that relate to overall company‐level controls, which may be more difficult to “audit around.” We find no such relation for more auditable, account‐specific weaknesses. We find similar results using four additional measures of accruals quality: discretionary accruals, average accruals quality, historical accounting restatements, and earnings persistence. Our results are robust to the inclusion of firm characteristics that proxy for difficulty in accrual estimation, known determinants of material weaknesses, and corrections for self‐selection bias.

Genome-wide scan reveals association of psoriasis with IL-23 and NF-κB pathways

Abstract: Psoriasis is a common immune-mediated disorder that affects the skin, nails and joints. To identify psoriasis susceptibility loci, we genotyped 438,670 SNPs in 1,409 psoriasis cases and 1,436 controls of European ancestry. We followed up 21 promising SNPs in 5,048 psoriasis cases and 5,041 controls. Our results provide strong support for the association of at least seven genetic loci and psoriasis (each with combined P < 5 x 10(-8)). Loci with confirmed association include HLA-C, three genes involved in IL-23 signaling (IL23A, IL23R, IL12B), two genes that act downstream of TNF-alpha and regulate NF-kappaB signaling (TNIP1, TNFAIP3) and two genes involved in the modulation of Th2 immune responses (IL4, IL13). Although the proteins encoded in these loci are known to interact biologically, we found no evidence for epistasis between associated SNPs. Our results expand the catalog of genetic loci implicated in psoriasis susceptibility and suggest priority targets for study in other auto-immune disorders.

The Influence of CCL3L1 Gene-Containing Segmental Duplications on HIV-1/AIDS Susceptibility

Abstract: Segmental duplications in the human genome are selectively enriched for genes involved in immunity, although the phenotypic consequences for host defense are unknown. We show that there are significant interindividual and interpopulation differences in the copy number of a segmental duplication encompassing the gene encoding CCL3L1 (MIP-1αP), a potent human immunodeficiency virus–1 (HIV-1)–suppressive chemokine and ligand for the HIV coreceptor CCR5. Possession of a CCL3L1 copy number lower than the population average is associated with markedly enhanced HIV/acquired immunodeficiency syndrome (AIDS) susceptibility. This susceptibility is even greater in individuals who also possess disease-accelerating CCR5 genotypes. This relationship between CCL3L1 dose and altered HIV/AIDS susceptibility points to a central role for CCL3L1 in HIV/AIDS pathogenesis and indicates that differences in the dose of immune response genes may constitute a genetic basis for variable responses to infectious diseases.

The status of the tropical rainfall measuring mission (TRMM) after two years in orbit

Abstract: The Tropical Rainfall Measuring Mission (TRMM) satellite was launched on 27 November 1997, and data from all the instruments first became available approximately 30 days after the launch. Since then, much progress has been made in the calibration of the sensors, the improvement of the rainfall algorithms, and applications of these results to areas such as data assimilation and model initialization. The TRMM Microwave Imager (TMI) calibration has been corrected and verified to account for a small source of radiation leaking into the TMI receiver. The precipitation radar calibration has been adjusted upward slightly (by 0.6 dB Z) to match better the ground reference targets; the visible and infrared sensor calibration remains largely unchanged. Two versions of the TRMM rainfall algorithms are discussed. The at-launch (version 4) algorithms showed differences of 40% when averaged over the global Tropics over 30-day periods. The improvements to the rainfall algorithms that were undertaken after launch are presented, and intercomparisons of these products (version 5) show agreement improving to 24% for global tropical monthly averages. The ground-based radar rainfall product generation is discussed. Quality-control issues have delayed the routine production of these products until the summer of 2000, but comparisons of TRMM products with early versions of the ground validation products as well as with rain gauge network data suggest that uncertainties among the TRMM algorithms are of approximately the same magnitude as differences between TRMM products and ground-based rainfall estimates. The TRMM field experiment program is discussed to describe active areas of measurements and plans to use these data for further algorithm improvements. In addition to the many papers in this special issue, results coming from the analysis of TRMM products to study the diurnal cycle, the climatological description of the vertical profile of precipitation, storm types, and the distribution of shallow convection, as well as advances in data assimilation of moisture and model forecast improvements using TRMM data, are discussed in a companion TRMM special issue in the Journal of Climate (1 December 2000, Vol. 13, No. 23).