Journal articles: 'CFO age'

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Yustrida Bernawati, Yulia Frischanita,. "The Effect of CFO Demographics on Fraudulent Financial Reporting." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 21. http://dx.doi.org/10.24912/ja.v24i1.639.

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This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the level of education, gender and experience of the CFO have no effect on financial statement fraud. The control variable used is ROA which has a positive effect on financial statement fraud. While company size and leverage have a negative effect on financial statement fraud.

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Scheer, Justin K., Jessica Tang, Johnny Eguizabal, Azadeh Farin, Jenni M. Buckley, Vedat Deviren, R. Trigg McClellan, and Christopher P. Ames. "Optimal reconstruction technique after C-2 corpectomy and spondylectomy: a biomechanical analysis." Journal of Neurosurgery: Spine 12, no. 5 (May 2010): 517–24. http://dx.doi.org/10.3171/2009.11.spine09480.

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Object Primary spine tumors frequently involve the C-2 vertebra. Complete resection of the lesion may require total removal of the C-2 vertebral body, pedicles, and dens process. Authors of this biomechanical study are the first to evaluate a comprehensive set of reconstruction methods after C-2 resection to determine the optimal configuration depending on the degree of excision required. Methods Eight human heads (from the skull to C-6) from 4 males and 4 females with a mean age of 68 ± 18 years at death were cleaned of tissue, while leaving ligaments and discs intact. Nondestructive flexion and extension (FE), lateral bending (LB), and axial rotation (AR) tests were conducted using a nonconstraining, pure moment loading apparatus, and relative motion across the fusion site (C1–3) was measured using a 3D motion tracking system. Specimens were tested up to 1.5 Nm at 0.25-Nm intervals for 45 seconds each. The spines were instrumented using 3.5-mm titanium rods with a midline occipitocervical plate (4.0 × 12–mm screws) and lateral mass screws (excluding C-2) at the C-1 (3.0 × 40 mm) and C3–5 levels (3.0 × 16 mm). Testing was repeated for the following configurations: Configuration 1 (CF1), instrumentation only from occiput to C-5; CF2, C-2 corpectomy leaving the dens; CF3, titanium mesh cage (16-mm diameter) from C-3 to C-1 ring and dens; CF4, removal of cage, C-1 ring, and dens; CF5, titanium mesh cage from C-3 to clivus (16-mm diameter); CF6, removal of C-2 posterior elements leaving the C3–clivus cage (spondylectomy); CF7, titanium mesh cage from C-3 to clivus (16-mm diameter) with 2 titanium mesh cages from C-3 to C-1 lateral masses (12-mm diameter); and CF8, removal of all 3 cages. A crosslink was added connecting the posterior rods for CF1, CF6, and CF8. Range-of-motion (ROM) differences between all groups were compared via repeated-measures ANOVA with paired comparisons using the Student t-test with a Tukey post hoc adjustment. A p < 0.05 indicated significance. Results The addition of a central cage significantly increased FE rigidity compared with posterior instrumentation alone but had less of an effect in AR and LB. The addition of lateral cages did not significantly improve rigidity in any bending direction (CF6 vs CF7, p > 0.05). With posterior instrumentation alone (CF1 and CF2), C-2 corpectomy reduced bending rigidity in only the FE direction (p < 0.05). The removal of C-2 posterior elements in the presence of a C3–clivus cage did not affect the ROM in any bending mode (CF5 vs CF6, p > 0.05). A crosslink addition in CF1, CF6, and CF8 did not significantly affect primary or off-axis ROM (p > 0.05). Conclusions Study results indicated that posterior instrumentation alone with 3.5-mm rods is insufficient for stability restoration after a C-2 corpectomy. Either C3–1 or C3–clivus cages can correct instability introduced by C-2 removal in the presence of posterior instrumentation. The addition of lateral cages to a C3–clivus fusion construct may be unnecessary since it does not significantly improve rigidity in any direction.

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Endrikat, Jan, Julia Hillmann, and Max Kieslich. "A profession in change: Chief financial officers’ characteristics and backgrounds in large German companies." Corporate Ownership and Control 18, no. 1 (2020): 110–26. http://dx.doi.org/10.22495/cocv18i1art9.

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Growing competition, increasing uncertainty, globalization, and deregulation made the nature of what companies do increasingly complex, and especially corporate accounting has become more and more important. This has put chief financial officers (CFOs) on the spot and into a key leading position. This paper commences by briefly reviewing extant empirical findings on CFO characteristics and their effects on firm processes and outcomes. Then, it investigates how the profession of the CFO has changed over time by analyzing changes in demographic characteristics and professional backgrounds of CFOs of German DAX companies over the past 20 years. The findings show changes in the CFO profession specifically with regard to CFO appointment age, professional experience (i.e., breadth of non-company and non-industry lifers, hiring of company and industry outsiders), and educational background (i.e., the role of educational level). Furthermore, the results for DAX CFOs are compared to data pertaining to the CFOs of midcap companies (i.e., MDAX). The respective analyses indicate a noticeable difference with regard to appointment age, professional experience (i.e., work experience, percentage of company-lifers, international experience), and educational level.

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Abou-Saleh, Haissam, Allal Ouhtit, Ganesh V. Halade, and Md Mizanur Rahman. "Bone Benefits of Fish Oil Supplementation Depend on its EPA and DHA Content." Nutrients 11, no. 11 (November 8, 2019): 2701. http://dx.doi.org/10.3390/nu11112701.

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The preventive effect of high-dose (9%) regular-fish oil (FO) against bone loss during aging has been demonstrated, but the effects of a low-dose (1%–4%) of a highly purified concentrated FO (CFO) has not been elucidated. The aim of this study was to determine the dose-dependent effect of a CFO against bone loss in C57BL/6 female mice during aging. Twelve-month old mice were fed with 1% and 4% CFO and 4% safflower oil (SFO) diets, including a group with a 4% regular-FO diet and a group with a lab chow diet for 12 months. Bone mineral density (BMD) was analyzed by dual-energy x-ray absorptiometry (DXA) before and after the dietary intervention. At the end of dietary intervention, bone resorption markers in serum and inflammatory markers in bone marrow and splenocytes and inflammatory signaling pathways in the bone marrow were analyzed. As compared to the 4% SFO control, 4% CFO maintained higher BMD during aging, while 1% CFO offered only a mild benefit. However, the 1% CFO fed group exhibited slightly better BMD than the 4% regular-FO fed group. BMD loss protection by CFO was accompanied by reduced levels of the bone resorption marker, TRAP, and the osteoclast-stimulating-factor, RANKL, without affecting the decoy-receptor of RANKL, osteoprotegerin (OPG). Further, CFO supplementation was associated with an increase in the production of IL-10, IL-12, and IFN-γ and a decrease in the production of TNF-α and IL-6, and the activation of NF-κB, p38 MAPK, and JNK signaling pathways. In conclusion, the supplementation of 4% CFO is very efficient in maintaining BMD during aging, whereas 1% CFO is only mildly beneficial. CFO supplementation starting at middle age may maintain better bone health during aging.

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Hiebl, Martin R. W., Bernhard Gärtner, and Christine Duller. "Chief financial officer (CFO) characteristics and ERP system adoption." Journal of Accounting & Organizational Change 13, no. 1 (March 6, 2017): 85–111. http://dx.doi.org/10.1108/jaoc-10-2015-0078.

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Purpose This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions. Design/methodology/approach The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption. Findings The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT. Research limitations/implications This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs. Originality/value This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.

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Sun, Li, Grace Johnson, and Fuad Rahman. "CFO financial expertise and corporate governance concerns." International Journal of Law and Management 57, no. 6 (November 9, 2015): 573–81. http://dx.doi.org/10.1108/ijlma-08-2014-0048.

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Purpose – The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance. Design/methodology/approach – Consistent with prior research, the authors used four variables, including certified public accountant (CPA) certification, Master of Business Administration degree, age of CFO and length of CFO tenure, to measure CFO’s financial expertise. The authors hypothesize a negative association between CFO expertise and concerns about corporate governance. Findings – Regression analysis revealed that the CPA certification is negatively associated with governance concerns at a significant level. The results suggest that stakeholders show less concerns about a company’s corporate governance mechanism when the CFO has a CPA certification. In particular, the results support the recommendation by the American Institute of Certified Public Accountants that a CFO of a public firm should have a CPA certification. Originality/value – The study is important in the following ways. First, the study delivers new evidence on the link between CFO financial expertise and corporate governance. This contributes to the CFO financial expertise literature and the corporate governance literature. Second, according to Standard and Poor’s, equity index investing has grown more popular over the past 30 years. The study delivers useful information to index investors who invest in S & P SmallCap 600 Index. Third, regulators have put a large amount of resources to discover ways to strengthen firms’ corporate governance. Thus, the results should be of interest to policy makers who design and implement guidelines on corporate governance mechanisms.

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Ismail, Ismaanzira, Rohami Shafie, and Ku Nor Izah Ku Ismail. "CFO attributes and accounting conservatism: evidence from Malaysia." Pacific Accounting Review 33, no. 4 (August 2, 2021): 525–48. http://dx.doi.org/10.1108/par-07-2020-0088.

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Purpose This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have a direct responsibility for financial reporting, therefore, their individual attributes are important in influencing conservatism in financial reporting. Design/methodology/approach This study uses non-financial listed firms in the Main Market of Bursa Malaysia from the years 2016 until 2019. Findings The results show that CFOs’ attributes, namely, gender, age, education level and ethnicity, affect earnings conservatism. To test for robustness, the authors use difference-in-difference, propensity score-matching and unconditional conservatism, namely, market-to-book ratio and the authors find the results hold with an exception for age and education level. Further, the effect of these attributes is more profound in non-Big4 audited firms, suggesting that CFO attributes act as a substitute mechanism for lower audit quality. Originality/value This study complements existing studies by documenting the first evidence on the significant effects of CFOs’ attributes in influencing accounting conservatism in an emerging country, namely, Malaysia. This is the first paper, to the humble knowledge, that examines CFOs’ attributes on accounting conservatism in Malaysia.

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Nurmayanti, Poppy, Novita Indrawati, and Emrinaldi Nur DP. "Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia." Jurnal Dinamika Akuntansi dan Bisnis 9, no. 2 (September 18, 2022): 169–88. http://dx.doi.org/10.24815/jdab.v9i2.25664.

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This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.

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Yu, Miao. "Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies." E3S Web of Conferences 275 (2021): 03005. http://dx.doi.org/10.1051/e3sconf/202127503005.

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As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system. And accounting conservatism is one of the important standards to measure of quality of accounting information. As the maker and executor of the financial strategy of the listed company, the CFO’s different personal characteristics will affect its choice of different accounting policies, thus affecting the accounting conservatism of the enterprise. Therefore, this paper selects CFOs of A-share listed companies in Shanghai and Shenzhen from 2016 to 2018 as research objects, respectively discusses the influence of CFO’s natural attributes and social attributes on accounting conservatism, and analyzes the moderating effect of property rights and CFO’s power on the relationship between them. The results show that the CFO’s age, tenure, education, professional skills, salary and number of part-time jobs are negatively correlated with accounting conservatism. The female CFO, shareholding and concurrent director are significantly positively correlated with accounting conservatism. The difference of property right nature and CFO power moderates the relationship between CFO characteristics and accounting conservatism to some extent. On this basis, this paper puts forward corresponding suggestions on how to improve accounting conservatism and promote economic development.

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Qi, Baolei, Jerry W. Lin, Gaoliang Tian, and Hua Christine Xin Lewis. "The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China." Accounting Horizons 32, no. 1 (October 1, 2017): 143–64. http://dx.doi.org/10.2308/acch-51938.

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SYNOPSIS Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm's use of earnings management strategies and the characteristics of its top management team. Our findings suggest that several demographic characteristics (i.e., age, gender, educational level, and financial work experience) of the entire team, as well as of the CEO/CFO and other team members separately, are significantly associated with both accrual-based and real-activities-based earnings management; these, in turn, may affect the quality of the firm's financial reporting. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders in corporate financial reporting, as well as providing insights to those responsible for selecting and developing upper-level executives. JEL Classifications: M40; M41. Data Availability: The data used in this paper are derived from public sources.

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Yehezkiel, William, and Sugiarto Prajitno. "Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Faktor Lainnya terhadap Manajemen Laba." Media Bisnis 14, no. 2 (September 30, 2022): 167–78. http://dx.doi.org/10.34208/mb.v14i2.1664.

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The purpose of this research was to obtain empirical evidence regarding the effect of firm size (SIZE), managerial ownership (MOWN), liquidity ratio (LIQ), leverage (LEV), cash flow from operations (CFO), profitability ratio (ROA), and firm age (AGE) to earnings management (DAC). The population taken from this research are 462 non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2020. The sample in this study used 87 companies with a total of 261 companies data used. The method used in sampling in this research uses purposive sampling with six sample criteria. While the technique used in this research is multiple regression model. The result of this study indicate that firm size variable affect on earnings management while managerial ownership, liquidity ratios, leverage, cash flow from operations, profitability ratios, and firm age have no affect on earnings management.

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Voronko, A., O. Seliuk, and O. Bohomolets. "COMORBID INTERNAL DISEASES IN MILITARY SERVANTS WHO HAVE SENSED THE EXPOSURE OF EXTREME FACTORS OF MILITARY SERVICE." Проблеми радіаційної медицини та радіобіології = Problems of Radiation Medicine and Radiobiology 26 (2021): 339–56. http://dx.doi.org/10.33145/2304-8336-2021-26-339-356.

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Objective: to analyze comorbid pathology by methods of its quantitative assessment in servicemen exposed to extreme factors of military service (a set of factors of radiation accidents, the influence of modern armed conflicts and modern combat trauma without blood loss). Materials and methods. Studies of comorbid pathology were performed in 613 servicemen who were treated at the clinical base of the Ukrainian Military Medical Academy (UMMA) in National Military Medical Clinical Center «Main Military Clinical Hospital» NMMCC «MMCH» during 1989–2018 years. Soldiers who suffered from acute radiation sickness (ARS) in 1961 (n = 34), participants in the liquidation of the consequences of the Chornobyl catastrophe (PLCChC) 15 years after participating in the elimination of its consequences and in a later period (respectively PLCChC 1st group (n = 59) and the 2nd group (n = 337)). Soldiers are participants in the anti-terrorist operation (ATO)/Combined Forces (CFO) operation who did not receive modern combat injuries with blood loss (participants in the ATO/CFO, n = 183). All servicemen did not have any diseases limiting their fitness capabilities for military service before being exposed to extreme factors of military service. A cumulative CIRS scale was used to comprehensively assess comorbidity. Results. With increasing time after participation in the elimination of the consequences of radiation accidents, the course of arterial hypertension (AH) is aggravated, but the dose-dependence of the severity of AH on the received radiation dose has not been established. The easier course of hypertension in ATO/CFO servicemen compared to ARS remote servicemen and group 2 PLCChC servicemen can be explained by their younger age at the time of the survey and less time after exposure to extreme military service factors. In the military in the remote period after exposure to a complex of factors of radiation accidents, the frequency of diagnosing diseases by individual organs and body system increases comparing to non-irradiated servicemen. The total number of disease severity scores on the cumulative scale of CIRS diseases is also higher. However, a dose-dependent effect of the severity of comorbid pathology was also not found. These data indicate a higher prevalence of comorbid pathology in servicemen affected by a complex of factors of radiation accf5idents, compared with participants in the anti-terrorist operation / environmental protection. However, the lower severity of comorbid pathology in ATO/CFO participants can also be explained by their younger age at the time of the survey and less time after exposure to extreme factors of military service. Conclusions. For servicemen, with increasing time after participation in the elimination of the consequences of radiation accidents, the course of hypertension without its dose dependence becomes more difficult. The total number of disease severity scores on the cumulative scale of CIRS diseases in servicemen in the remote period after participation in the elimination of the consequences of radiation accidents is higher than in non-irradiated servicemen. However, a dose-dependent effect of the severity of comorbid pathology was also not found. Key words: servicemen, participants of liquidation of consequences of the Chornobyl catastrophe, participants of anti-terrorist operation / operation of the Joint Forces, radiation accidents, acute radiation sickness, ionizing radiation, comorbid pathology, chronic diseases.

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Hiebl, Martin R. W. "Agency and stewardship attitudes of chief financial officers in private companies." Qualitative Research in Financial Markets 7, no. 1 (February 2, 2015): 4–23. http://dx.doi.org/10.1108/qrfm-12-2012-0032.

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Purpose – This paper aims to explore the differing attitudes of salaried chief financial officers (CFOs) that can be associated with agency theory and stewardship theory. CFO attitudes are investigated because CFOs typically face additional agency conflict in their roles as overseers of the financial and accounting functions that are responsible for the production of numerical information used as a basis for incentive compensation. Design/methodology/approach – A qualitative field study of 14 large privately held Austrian manufacturing companies was conducted. The findings rely on information retrieved from 18 semi-structured interviews conducted with individuals from these companies. Findings – The findings reveal a number of contextual factors that influence stewardship and agency attitudes of salaried CFOs. CFOs, who mainly report formally to owners, perceive more control in the hands of the owners. Short-term management appointments appear to facilitate agency-like behavior, whereas the existence of owner–managers and the typical CFO's maturity in terms of age and wealth seem to nurture stewardship behavior. Research limitations/implications – Further (quantitative) research is needed to corroborate the findings in this study, which are derived from a qualitative research approach. Further research on agency and stewardship behavior should also include the view of principal with respect to agent actions, as this paper shows that principal opinion strongly affects the way agents perceive control. Practical implications – The findings suggest that the behavior of company owners can influence and change a manager's agency or stewardship attitude. Owners who desire a culture of stewardship should set long-term goals and facilitate long-term management appointments. Moreover, owners can lower a manager's perceived level of owner control by adopting an active role in management. Originality/value – This paper is the first to analyze stewardship and agency attitude of salaried CFOs in privately held companies. It, therefore, adds to the current literature on the role of the CFO, as well as to the literature on governance issues in privately held firms.

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Jolazadeh, A. R., T. Mohammadabadi, M. Dehghan-banadaky, M. Chaji, and M. Garcia. "Effect of supplementation fat during the last 3 weeks of uterine life and the preweaning period on performance, ruminal fermentation, blood metabolites, passive immunity and health of the newborn calf." British Journal of Nutrition 122, no. 12 (September 4, 2019): 1346–58. http://dx.doi.org/10.1017/s0007114519002174.

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AbstractThe objective of this study was to evaluate the effects of supplementing essential fatty acids (FA), during late gestation and the preweaning and early weaning periods on passive immunity, growth, health, rumen fermentation parameters, blood metabolites and behaviour of dairy calves. During the last 3 weeks of pregnancy, cattle (n 120), within parity, were randomly assigned to one of three diets with different fat supplements: (a) no supplemental fat (CON), (b) supplement rich in linoleic acid (CSO), or (c) supplement rich in EPA and DHA (CFO). Eighty-four newborn Holstein calves were randomly assigned, within the prepartum diets, to one of two calf starters: no fat supplement (FC-0) or 2 % Ca-salt of unsaturated FA (FC-2). Overall, the interaction between dam diets and calf starters did not affect calf performance or any other parameter measured. Calves born from dams fed fat (CSO or CFO) performed better than calves born from dams fed CON. Namely, calves born from dams fed fat had greater plasma concentrations of IgG (P < 0·01), better apparent efficiency of IgG absorption (P < 0·01) and average daily gain (ADG, 597 v. 558 g/d; P = 0·02), and lower rectal temperature (RT; P < 0·01). Calves fed a calf starter rich in unsaturated FA (FC-2) had greater (P ≤ 0·01) ADG, skeletal growth, feed efficiency, and weaning weight compared with FC-0-fed calves. Furthermore, calves fed FC-2 had lower RT during the pre- and post-weaning periods (P ≤ 0·04) and fewer days with diarrhoea (P < 0·001) compared with calves fed CF-0. Time spent eating, ruminating, standing, lying, and on non-nutritive oral behaviour did not differ by treatment. Similarly, treatments did not affect ruminal fermentation parameters. At 28 and 77 d of age, calves fed CF-2 had higher plasma concentrations of albumin and cholesterol (P ≤ 0·02) and lower urea N compared with calves fed CF-0. Plasma concentrations of alkaline phosphatase were higher in calves fed CF-2 compared with those fed CF-0, when they were 77 d old. These findings support feeding moderate amounts of long-chain PUFA during late uterine life or during the preweaning period have beneficial effects on calf metabolism, growth, and health performance.

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Koryakovtseva, O. A. "Positive and negative aspects of Credit system in University: some results of the research." Alma mater. Vestnik Vysshey Shkoly, no. 2 (February 2021): 55–65. http://dx.doi.org/10.20339/am.02-21.055.

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Analyzed is the role of credit system students’ knowledge grade in education growth. With this purpose it was made social research in VIP University of CFO. It was researched some students of 1–4th courses and teachers. There’re some results of depth-interview with position experts. It’s fixed that the most part of the students says that credit system (BGS) help to grow their motivation to fundamental and professional study and create their skills and habits and stimulate their systematic self-cultivation. Girls more than man sure that credit-system make impossible to protect unable and unteachable students, become make objective valuations of study capacity. Teachers also sure that credit system stimulate student’s every-day work, make educational technology better and optimized study process. In addition to that, some of them suppose that credit system make far more individual duty of teacher: now it’s necessary not only to write in individual plan-report of study work, but also write in different forms in credit-system. They have not any time to teaching development. The whole, a large part of teacher-respondents (without reference to gender, age or science degree and science order) think that credit system (BGS) is necessary. Base on incovered values and weaknesses of the system of grading, in the article suggested are some actions for its effectiveness growth.

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Bamerni, Abdulrahman. "Foraminiferal Biostratigraphy of the Uppermost Cretaceous Period, Duhok Area, Kurdistan Region, North of Iraq." Iraqi Geological Journal 54, no. 2C (September 30, 2021): 48–58. http://dx.doi.org/10.46717/igj.54.2c.5ms-2021-09-24.

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A relatively complete Late Maastrichtian succession of the upper part of the Shiranish Formation (Upper Cretaceous) in the Duhok area is investigated for the planktic foraminiferal assemblages. This studied interval consists mainly of bluish shale, marl, and thin beds of hard marly limestone all with grey-blue color. The upper contact of the Shiranish Formation is conformable with the overlies Danian Aaliji Formation. Based on the recorded planktic foraminifera and their ranges, the studied succession is subdivided into three main biozones of the latest Maastrichtian age, these zones are Pseudoguembelina hariaensis (CF3) Interval Zone, Pseudoguembelina palpebra (CF2) Interval Zone, and Plummerita hantkeninoides (CF1) Total Range Zone. These zones show continuous and complete Upper Cretaceous sediments, which are preserved in the Bade section of the Duhok area

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KELLER, GERTA, HASSAN KHOZYEM, THIERRY ADATTE, NALLAMUTHU MALARKODI, JORGE E. SPANGENBERG, and WOLFGANG STINNESBECK. "Chicxulub impact spherules in the North Atlantic and Caribbean: age constraints and Cretaceous–Tertiary boundary hiatus." Geological Magazine 150, no. 5 (March 21, 2013): 885–907. http://dx.doi.org/10.1017/s0016756812001069.

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AbstractThe Chicxulub impact is commonly believed to have caused the Cretaceous–Tertiary boundary mass extinction and a thin impact spherule layer in the North Atlantic and Caribbean is frequently cited as proof. We evaluated this claim in the seven best North Atlantic and Caribbean Cretaceous–Tertiary boundary sequences based on high-resolution biostratigraphy, quantitative faunal analyses and stable isotopes. Results reveal a major Cretaceous–Tertiary boundary unconformity spanning most of Danian subzone P1a(1) and Maastrichtian zones CF1–CF2 (~400 ka) in the NW Atlantic Bass River core, ODP Sites 1049A, 1049C and 1050C. In the Caribbean ODP Sites 999B and 1001B the unconformity spans from the early Danian zone P1a(1) through to zones CF1–CF4 (~3 Ma). Only in the Demerara Rise ODP Site 1259B is erosion relatively minor and restricted to the earliest Danian zone P0 and most of subzone P1a(1) (~150 ka). In all sites examined, Chicxulub impact spherules are reworked into the early Danian subzone P1a(1) about 150–200 ka after the mass extinction. A similar pattern of erosion and redeposition of impact spherules in Danian sediments has previously been documented from Cuba, Haiti, Belize, Guatemala, south and central Mexico. This pattern can be explained by intensified Gulf stream circulation at times of climate cooling and sea level changes. The age of the Chicxulub impact cannot be determined from these reworked impact spherule layers, but can be evaluated based on the stratigraphically oldest spherule layer in NE Mexico and Texas, which indicates that this impact predates the Cretaceous–Tertiary boundary by about 130–150 ka.

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Zhang, X. Y., J. Hu, H. Y. Zhou, J. J. Hao, Y. F. Xue, H. Chen, and B. G. Wang. "First Report of Fusarium oxysporum and F. solani Causing Fusarium Dry Rot of Carrot in China." Plant Disease 98, no. 9 (September 2014): 1273. http://dx.doi.org/10.1094/pdis-02-14-0156-pdn.

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Carrot (Daucus carota L.) is an economically important vegetable crop in China. In August 2008, a disease was observed on carrot in Inner Mongolia. The symptoms appeared as dry rot lesions on root surface, expressing light brown cankers with defined rounded or irregular shapes (1,3). The average disease incidence was up to 80% in Tuo Ke Tuo County. The disease has been a serious problem in these two counties since then, especially where consecutive carrot cropping was practiced. Carrot roots with typical dry rot symptoms were washed with tap water. Root tissues near the margin of necrotic lesions were excised, surface sterilized with 1% NaOCl for 3 min, and rinsed with sterile distilled water three times. The disinfected tissue was placed on potato dextrose agar (PDA) in a petri dish. Plates were incubated at 25 ± 1°C in the dark for 4 days. Fusarium single spore isolates were obtained from characteristic colonies (1). Three isolates (CF1, CF2, and CF3) were used for further study. The isolates were identified as Fusarium spp. on the basis of microscopic morphology on PDA. CF1 produced pink pigment, abundant falciform macroconidia of 14.7 to 38.2 × 4.5 to 5.7 μm with 2 to 3 septates, and elliptic microconidia of 7.5 to 15.1 × 3.3 to 5.4 μm with none or one septate. CF2 and CF3 produced light blue pigment, abundant falciform macroconidia of 16.4 to 34.4 × 4.0 to 6.1 μm with 2 to 3 septates, and elliptic microconidia of 6.7 to 10.7 × 3.0 to 4.9 μm with none or one septate. They were further identified and confirmed by PCR. The PCR involved amplifying the internal transcribed spacer (ITS) region of ribosomal DNA using genomic DNA as the template with universal primers ITS1 and ITS4 (2). The PCR products were sequenced. BLAST analysis of these sequences against the GenBank database determined the taxonomy of the isolates. The sequence of CF1 was 99% identical to F. oxysporum (Accession No. KC594035); sequences of CF2 and CF3 were 99% identical to F. solani (KC215123). To confirm the pathogenicity of the isolates, mature carrot roots (cv. Hong Ying 2) were inoculated with mycelial plugs (5 mm in diameter) cut from the margin of actively growing colonies on PDA plates. One mycelial plug was placed on each carrot root, with the mycelial side facing the root. PDA plugs were used for controls. Each treatment had five replicates. The inoculated roots were incubated in a humid chamber (90% RH) at 25°C. Four days after incubation, mycelia of the isolates developed and covered most of the surface of carrot roots, and brown rot lesions were observed on all inoculated roots, while the controls remained symptomless. This experiment was repeated. In another trial, carrot seeds (cv. Hong Ying 2) were sown in sterilized soil in pots (30 × 25 cm opening) with 15 seeds per pot. The soil was infested with either CF1, CF2, or CF3 by adding spore suspension to make the final concentration of 1 × 104 CFU/g soil. Plants grown in non-infested soil served as controls. There were three replicates per treatment. All the treated pots were placed in a field. After 13 weeks, the same symptoms of dry rot were observed as previously described. No symptoms were observed on the control plants. The trial was repeated. Symptomatic tissues from the inoculated roots were sampled and the pathogen was re-isolated, and identified using PCR. To our knowledge, this is the first report of F. oxysporum and F. solani causing dry rot of carrot in China. References: (1) H. Abe et al. Annual Report of the Society of Plant Protection of North Japan, 48:106-108, 1997. (2) X. Lu. Plant Dis. 97:991, 2013. (3) A. F. Sherf and A. MacNab. Pages 138-139 in: Vegetable Diseases and Their Control. John Wiley & Sons, Inc., 1986.

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Liang, Qiao, and George Hendrikse. "Cooperative CEO Identity and Efficient Governance: Member or Outside CEO?" Agribusiness 29, no. 1 (January 2013): 23–38. http://dx.doi.org/10.1002/agr.21326.

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Vater, M., M. Kössl, E. Foeller, F. Coro, E. Mora, and I. J. Russell. "Development of Echolocation Calls in the Mustached Bat, Pteronotus parnellii." Journal of Neurophysiology 90, no. 4 (October 2003): 2274–90. http://dx.doi.org/10.1152/jn.00101.2003.

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Adult mustached bats employ Doppler-sensitive sonar to hunt fluttering prey insects in acoustically cluttered habitats. The echolocation call consists of 4–5 harmonics, each composed of a long constant frequency (CF) component flanked by brief frequency modulations (FM). The 2nd harmonic CF component (CF2) at 61 kHz is the most intense, and analyzed by an exceptionally sharply tuned auditory system. The maturation of echolocation calls and the development of Doppler-shift compensation was studied in Cuba where large maternity colonies are found in hot caves. In the 1st postnatal week, infant bats did not echolocate spontaneously but could be induced to vocalize CF-FM signals by passive body motion. The CF2 frequency emitted by the smallest specimens was at 48 kHz (i.e., 0.4 octaves lower than the adult signal). CF-FM signals were spontaneously produced in the 2nd postnatal week at a CF2 frequency of 52 kHz. The CF2 frequencies of induced and spontaneous calls shifted upward to reach a value of 60.5 kHz in the 5th postnatal week. Standard deviations of CF2 frequency were large (up to ±1.5 kHz) in the youngest bats and dropped to values of ±250 Hz at the end of the 3rd postnatal week. Some individuals in the 4th and 5th postnatal weeks emitted with adultlike frequency precision of about ±100 Hz. In the youngest bats, the 1st harmonic CF component (CF1) was up to 22 dB stronger than CF2. Adultlike relative levels of CF1 (–28 dB relative to CF2) were reached in the 5th postnatal week. In spontaneously emitted CF-FM calls, the duration of the CF2 component gradually increased with age from 5 ms to maximum values of 18 ms. Durations of the CF2 component in induced calls averaged 7 ± 2.6 ms in the 1st postnatal week and 8.2 ± 1.5 ms in the 5th postnatal week. There were no age-related changes in duration of the terminal FM sweep (3 ± 0.4 ms) in both induced and spontaneous calls. The magnitude of the terminal FM sweep in spontaneous calls was not correlated with age (mean 13.5 ± 2 kHz). Values for induced calls slightly increased with age from 11 ± 2 to 13 ± 2 kHz. The emission rate of induced CF-FM signals increased with age from values of 2.5 ± 2 to 17 ± 5 pulses/s. Values for spontaneously emitted calls were 4.4 ± 3 and 9 ± 4.5 pulses/s, respectively. Doppler-shift compensation, as tested in the pendulum task, emerged during the 4th postnatal week in young bats that were capable of very brief active flights, but before the time of active foraging outside the cave.

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Xu, Qing, Yu-Xing Li, Xiao-Ning Li, Jia-Bin Wang, Fan Yang, Yi Yang, and Tian-Ling Ren. "Simulation of SiO2 etching in an inductively coupled CF4 plasma." Modern Physics Letters B 31, no. 06 (February 28, 2017): 1750042. http://dx.doi.org/10.1142/s0217984917500427.

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Plasma etching technology is an indispensable processing method in the manufacturing process of semiconductor devices. Because of the high fluorine/carbon ratio of CF4, the CF4 gas is often used for etching SiO2. A commercial software ESI-CFD is used to simulate the process of plasma etching with an inductively coupled plasma model. For the simulation part, CFD-ACE is used to simulate the chamber, and CFD-TOPO is used to simulate the surface of the sample. The effects of chamber pressure, bias voltage and ICP power on the reactant particles were investigated, and the etching profiles of SiO2 were obtained. Simulation can be used to predict the effects of reaction conditions on the density, energy and angular distributions of reactant particles, which can play a good role in guiding the etching process.

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Jakobsdottir, Johanna, Yvette P. Conley, Daniel E. Weeks, Robert E. Ferrell, and Michael B. Gorin. "C2 and CFB Genes in Age-Related Maculopathy and Joint Action with CFH and LOC387715 Genes." PLoS ONE 3, no. 5 (May 21, 2008): e2199. http://dx.doi.org/10.1371/journal.pone.0002199.

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Sunwoo, Hee-yeon, and Jiwon Hyeon. "CEO Age and Tax Avoidance." Accounting Information Review 35, no. 3 (September 30, 2017): 213–41. http://dx.doi.org/10.29189/kaiaair.35.3.9.

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James, Hui Liang. "CEO age and tax planning." Review of Financial Economics 38, no. 2 (April 2020): 275–99. http://dx.doi.org/10.1002/rfe.1072.

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Herle, Jeanette. "Health in a Digital Age." Canadian Journal of Optometry 81, no. 1 (February 21, 2019): 43–44. http://dx.doi.org/10.15353/cjo.81.350.

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Abnelia-Rivera, Rosa, Domingo Alfonso Martín, and Miguel Ángel Sanjuán. "Cementos portland ternarios elaborados con escoria granulada de alto horno molida y cenizas volantes de carbón: desempeño de resistencia a la compresión = Ternary portland cements made with ground granulated blast-furnace slag and coal fly ash: compressive strength performance." Anales de Edificación 7, no. 3 (December 31, 2021): 7–9. http://dx.doi.org/10.20868/ade.2021.4969.

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Se informó que la producción mundial de cemento Portland fue de 4650 millones de toneladas en 2016. Dicha producción de cemento exige una cantidad significativa de recursos naturales y energía. Además, la producción de una tonelada de cemento Portland emite alrededor de 0,87 toneladas de dióxido de carbono. Este valor se reduciría significativamente al utilizar cementos ternarios elaborados con residuos industriales como escoria granulada de alto horno molida (GGBFS) y cenizas volantes de carbón (CFA). Además, se promueve la economía circular mediante el uso de residuos industriales (GGBFS y CFA) y se aumenta la durabilidad del hormigón en ambientes agresivos. Por el contrario, inducen un retraso en la ganancia de resistencia a la compresión como resultado de la reacción puzolánica. En este trabajo se ensayaron mezclas ternarias de cemento con proporciones GGBFS y CFA (25% y 40%) sobre morteros estándar. En consecuencia, se realizaron medidas de resistencia a la compresión a los 2, 7 y 28 días. Se discutieron las interacciones estadísticas entre GGBFS y CFA en los resultados de resistencia a la compresión de los morteros de cemento Portland ternarios.AbstractGlobal production of Portland cement was reported to be 4.65 billion tons in 2016. Such cement production demands a significant amount of natural resources and energy. Furthermore, the production of one tonne of Portland cement emits about 0.87 tons of carbon dioxide. This value would be reduced significantly by using ternary cements made with industrial wastes such as ground granulated blast-furnace slag (GGBFS) and coal fly ash (CFA). In addition, circular economy is promoted by using industrial wastes (GGBFS and CFA) and the concrete durability in aggressive environments is increased. By contrast, they induce a delay in the compressive strength gain as result of the pozzolanic reaction. In this paper, ternary cement mixes with GGBFS and CFA proportions (25% and 40%) were tested on standard mortars. Accordingly, compressive strength measures at 2, 7 and 28 days was performed. Statistical interactions between GGBFS and CFA on the compressive strength results of ternary Portland cement mortars were discussed.

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Haider, Imran, Nigar Sultana, Harjinder Singh, and Yeut Hong Tham. "CEO age and analysts forecast properties." Asian Review of Accounting 28, no. 1 (November 11, 2019): 1–23. http://dx.doi.org/10.1108/ara-02-2019-0054.

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Purpose The purpose of this paper is to assess whether there is an association between CEO age and analysts forecast properties (particularly forecast accuracy and bias/optimism). CEOs, having the central role in managing firms, can significantly influence the financial and non-financial decisions in an organisation. Furthermore, having been identified as key culprits in past major accounting scandals, it is also important to identify the CEO characteristics that affect financial reporting decisions. Design/methodology/approach This study adopts the upper echelon theory on the relationship between CEO age and analysts forecast properties. The authors use a sample of 2,730 Australian firm-year observations for the period 2004–2013 drawn from IBES, Connect 4 and SIRCA databases. Findings The authors find that analyst forecast accuracy increases and bias (optimism) reduces with the CEO age. The authors conclude that earnings and related information provided to analysts improves with the CEO age, which increases the forecast accuracy and reduces bias (optimism). Additional results suggest that the positive (negative) effect of CEO age on forecast accuracy (bias) remains until the CEOs reach the age of their retirement age (65 years). The results remain consistent with a number of sensitivity tests and provide implication for stakeholders such as firms, analysts, auditors, financial statements users and regulators. Practical implications The authors demonstrate that the relationship between CEO age and analyst forecast properties is not linear but is, in fact, curvilinear substantiating concerns that CEOs that are much younger or much older do not help increase the quality of the information environment. Consequently, firms hiring CEOs in the right age bracket also benefit by having higher-quality information environment leading possibly to reduce costs such as those relating to debt and/or equity ultimately increasing firm value. Originality/value Empirical studies on the association between CEO age and analysts earnings properties in Australia are scarce and this paper contributes to the determinants of the analysts forecast accuracy and bias (optimism) and the CEO age literature.

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Keel, Stuart, and Mingguang He. "Risk factors for age-related cataract." Clinical & Experimental Ophthalmology 46, no. 4 (May 2018): 327–28. http://dx.doi.org/10.1111/ceo.13309.

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Hong, Seong Soo. "Catalytic Combustion of Benzene over CuO-CeO2Mixed Oxides Prepared by Co-precipitation Method." Applied Chemistry for Engineering 25, no. 3 (June 10, 2014): 312–17. http://dx.doi.org/10.14478/ace.2014.1036.

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Huang, Hua-Wei, Ena Rose-Green, and Chih-Chen Lee. "CEO Age and Financial Reporting Quality." Accounting Horizons 26, no. 4 (July 1, 2012): 725–40. http://dx.doi.org/10.2308/acch-50268.

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SYNOPSIS: This study examines the association between chief executive officer (CEO) age and the financial reporting quality of firms. The financial reporting qualities examined are the meeting or beating of analyst earnings forecasts and financial restatements. Based on extant research, we hypothesize that older CEOs are associated with higher-quality financial reporting. Using a sample of 3,413 firms for the period 2005 to 2008, we find a positive association between CEO age and financial reporting quality. Specifically, we find that CEO age is negatively associated with firms meeting or beating analyst earnings forecasts and financial restatements. Our study therefore extends the corporate governance and financial reporting quality literature by identifying CEO age as a determinant of financial reporting quality. Data Availability: Data are publicly available.

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Le Hir, Marie-Pierre. "TRANSATLANTIC SOLIDARITY IN THE AGE OF GLOBALIZATION." Contemporary French Civilization 26, no. 2 (October 2002): 232–42. http://dx.doi.org/10.3828/cfc.2002.26.2.009.

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Pimlott, Nicholas. "Continuity in the age of virtual care." Canadian Family Physician 68, no. 1 (January 2022): 7. http://dx.doi.org/10.46747/cfp.68017.

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Burney, Robert B., Hui Liang James, and Hongxia Wang. "Working capital management and CEO age." Journal of Behavioral and Experimental Finance 30 (June 2021): 100496. http://dx.doi.org/10.1016/j.jbef.2021.100496.

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Davidson, Wallace N., Carol Nemec, and Dan L. Worrell. "Determinants of CEO Age at Succession." Journal of Management & Governance 10, no. 1 (March 2006): 35–57. http://dx.doi.org/10.1007/s10997-005-3548-5.

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35

Chen, Guan Yu, and Wei Hsing Huang. "Investigation on Blending CFB Ash with Blast Furnace Slag as Replacement for Portland Cement Used in Concrete Binders." Advanced Materials Research 723 (August 2013): 623–29. http://dx.doi.org/10.4028/www.scientific.net/amr.723.623.

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Circulating Fluidized Bed (CFB) Boiler is a means of energy-generating process by burning petroleum coke. In order to avoid blazed petroleum coke with high sulfur content from emitting overdosed sulfur dioxide, limestone is introduced in the boiler for desulfuration. The residue collected from the boiler is called CFB ash. In accordance with different boiler position, CFB ashes can be classified as fly ash and bed ash, and both have similar chemical compositions, with high contents of gypsum and calcium oxide. In this study, CFB ash (fly ash) is mixed with blast furnace slag (BFS) as a substitute for cement in making concrete. It is intended that CFB ashes can be used in concrete and a method for proportioning CFB ash in concrete can be developed. The results show that CFB ash can react with cement to produce hydration products such as Ca(OH)2, and bring the activation of blast furnace slag. The paste strength could be low at later ages, if the CFB ash content is too low. Whereas, if the CFB ash content is over 30%, the paste strength will be low at the early age. Therefore, it is concluded that the cement-granulated blast furnace slag system will show best performance at the CFB ash content between 18% and 22%. In autoclave soundness test shows the CFB ash of the high f-CaO content is easy reaction in the water, and also did not negatively affect the quality of the volume stability.

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36

OConnor, Jennifer. "Savour: Food Culture in the Age of Enlightenment." Canadian Food Studies / La Revue canadienne des études sur l'alimentation 7, no. 2 (November 16, 2020): 82–84. http://dx.doi.org/10.15353/cfs-rcea.v7i2.385.

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The current exhibition at the Gardiner Museum, Savour: Food Culture in the Age of Enlightenment, explores how eating, cooking, and dining were reimagined in England and France from the 1650s to the 1790s. Drawing from the Gardiner’s collection of ceramics as well as works on loan from other museums and private collections, curator Meredith Chiton, Curator Emerita at the Gardiner who specializes in “early European porcelain, dining, and social culture of the eighteenth century”, combines the functional with the curious and the historic with the contemporary.

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37

Aggarwal, Charu, and Corey J. Langer. "Older age, poor performance status and major comorbidities." Current Opinion in Oncology 24, no. 2 (March 2012): 130–36. http://dx.doi.org/10.1097/cco.0b013e32834ea6ea.

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38

Daradkah, Demeh. "Chair-CEO age variation and insurance risk-taking behavior." Journal of Governance and Regulation 10, no. 1 (2021): 49–57. http://dx.doi.org/10.22495/jgrv10i1art6.

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Based on data of all listed insurance companies in Jordan over the period of 2008-2018, the study investigates the effect of chairman of the board of directors (chair) and chief executive officer (CEO) age variation on risk-taking behavior via different chair-CEO age variation proxies. Risk-taking behavior is measured by total risk, a proxy set up on the market’s risk perception. Thus, the study finds evidence that the chair-CEO age variation tends to decrease risk-taking practice in Jordan’s insurance companies, only if a generation gap exists. It doesn’t matter whether the chair or CEO is older. These results are consistent with Goergen, Limbach, and Scholz (2015) and Zhou, Kara, and Molyneux (2019). Different robustness tests (CEO-firm fixed effect, random effect, and dynamic panel estimation) confirm results. Overall, this study contributes to corporate governance literature; thus, enhancing the internal corporate governance mechanism is essential. Finally, it has a practical implication for stakeholders, policymakers, and researchers.

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Zerbe, Noah. "Plant genetic resources in an age of global capitalism." Canadian Food Studies / La Revue canadienne des études sur l'alimentation 2, no. 2 (September 8, 2015): 194. http://dx.doi.org/10.15353/cfs-rcea.v2i2.117.

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Lyu, Hui-Ying, Ke-Guang Chen, Dong-Ming Yin, Juan Hong, Lin Yang, Tian-Yu Zhang, and Pei-Dong Dai. "The Age-Related Orientational Changes of Human Semicircular Canals." Clinical and Experimental Otorhinolaryngology 9, no. 2 (June 30, 2016): 109–15. http://dx.doi.org/10.21053/ceo.2014.02012.

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Xu, Jun, Young-Ae Kang, Soo-Kyoung Park, Young Hoon Yoon, Shang Jie Bai, Yong De Jin, Yong Min Kim, and Ki-Sang Rha. "Nasality Changes With Age in Normal Korean-Speaking Adults." Clinical and Experimental Otorhinolaryngology 12, no. 1 (February 1, 2019): 95–99. http://dx.doi.org/10.21053/ceo.2018.00717.

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Rolls, Alistair. "An Age of Contradiction, or Who Killed Colonel Protheroe?" Crime Fiction Studies 2, no. 2 (September 2021): 203–17. http://dx.doi.org/10.3366/cfs.2021.0047.

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Crime Fiction studies have entered something of a new age. It is no longer necessary to begin an article with defensive remarks about sales numbers or the literary qualities of detective novels; indeed, this may be the start of a new Golden Age. In this article, I shall review two phenomena that may be considered instrumental in this critical turn: adaptations for the screen and Pierre Bayard’s self-styled critique policière, or ‘detective criticism’. Screen adaptations of Agatha Christie’s works have, by turns, enthralled and dismayed viewers. In removing their cosy edges and transforming Christie’s novels into films fit for contemporary audiences, they have gone as far, in some cases, as to change the sacrosanct ending. Here, I shall discuss the ways in which Charlie Palmer’s 2004 adaptation of The Murder at the Vicarage points to a potential rereading of the novel. I shall then deploy Bayardian detective criticism not only to demonstrate the implausibility of Miss Marple’s final solution to The Murder at the Vicarage, but also to suggest that Christie’s greatest skill lies perhaps in saving her greatest red herring until last.

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Fraser-Bell, Samantha. "Preventing vision loss from advanced age-related macular degeneration." Clinical & Experimental Ophthalmology 42, no. 5 (July 2014): 409–10. http://dx.doi.org/10.1111/ceo.12380.

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Elsherif, Mohamed, Wael Tawfick, Mohamed Elsharkawi, Ruth Campell, Niamh Hynes, and Sherif Sultan. "Common femoral artery endarterectomy in the age of endovascular therapy." Vascular 26, no. 6 (May 14, 2018): 581–90. http://dx.doi.org/10.1177/1708538118772682.

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Objectives Common femoral artery endarterectomy (CFE) is the standard treatment for common femoral artery occlusive disease. We aim to assess the medium term outcomes of CFE with or without further concomitant procedures. Design A retrospective observational study. Methods All patients who underwent either isolated CFE (ICFE), CFE with angioplasty for occlusive arterial disease (CFEA) or concomitant CFE with endovascular aortic aneurysm repair (CFEE) were included. Patient demographics follow up, clinical improvement, types of CFE closure, patency rates, and survival-free amputation were noted. Results From 2002 to 2015, 1512 patients were referred with a diagnosis of critical limb ischemia. Of those, 1134 required revascularization. Sixty-one patients underwent 66 CFE. Ten limbs underwent an ICFE, 35 had CFEA, and 21 underwent CFEE. Demographics were comparable in all groups. Twenty-seven were closed primarily, while 39 required patch closure (12 venous, 8 Dacron, 19 biological). Technical success was 100% in ICFEs, 94% in CFEA, and 100% for CFEE ( p = 0.274). Immediate clinical success was 100% in both CFE and CFEE, but was 85.7% in CFEA ( p = 0.035). Immediate hemodynamic success was similar in all three groups ( p = 0.73). Sustained hemodynamic success was 30% in ICFE, 54.3% in CFEA, and 23.8% in CFEE ( p = 0.056). At two years, the primary patency was 90% in ICFE, 74.3% in CFEA, and 100% in CFEE ( p = 0.049). Primary-assisted patency was 90% in ICFE, 82.9% in CFEA, and 100% in CFEE ( p = 0.17). Secondary patency was 90% in ICFE, 94.3% in CFEA, and 100% in CFEE ( p = 0.409). Re-intervention was required in 26.9% of primary closures, versus 12.8% with patch closures ( p = 0.279). Amputation-free survival was 100% in ICFE, 80% in CFEA, and 100% in CFEE ( p = 0.056). Conclusion CFE is a reliable and dependable procedure, even in the absence of good distal runoff.

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Croci, Ettore, Alfonso del Giudice, and Håkan Jankensgård. "CEO Age, Risk Incentives, and Hedging Strategy." Financial Management 46, no. 3 (January 26, 2017): 687–716. http://dx.doi.org/10.1111/fima.12166.

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Chowdhury, Jaideep, and Jason Fink. "How Does CEO Age Affect Firm Risk?" Asia-Pacific Journal of Financial Studies 46, no. 3 (June 2017): 381–412. http://dx.doi.org/10.1111/ajfs.12174.

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Eduardo, Marcelo, Brooks Poole, and David McMillan. "CEO age and gender: Subsequent market performance." Cogent Business & Management 3, no. 1 (April 26, 2016): 1146389. http://dx.doi.org/10.1080/23311975.2016.1146389.

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Andreou, Panayiotis C., Christodoulos Louca, and Andreas P. Petrou. "CEO Age and Stock Price Crash Risk*." Review of Finance 21, no. 3 (October 24, 2016): 1287–325. http://dx.doi.org/10.1093/rof/rfw056.

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Park, Mi-Seon, Tae-Sung Bae, and Young-Seak Lee. "Improvement in Sensitivity of Electrochemical Glucose Biosensor Based on CuO/Au@MWCNTs Nanocomposites." Applied Chemistry for Engineering 27, no. 2 (April 10, 2016): 145–52. http://dx.doi.org/10.14478/ace.2015.1117.

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Adams, Madeleine K. M., Julie A. Simpson, Andrea J. Richardson, Robyn H. Guymer, Elizabeth Williamson, Stuart Cantsilieris, Dallas R. English, et al. "Can genetic associations change with age? CFH and age-related macular degeneration." Human Molecular Genetics 21, no. 23 (August 29, 2012): 5229–36. http://dx.doi.org/10.1093/hmg/dds364.

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Journal articles on the topic 'CFO age'

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