1,323 research outputs found
Collis, J N, VX5462
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/378221Surname: COLLIS
Given Name(s) or Initials: J N
Military Service Number or Last Known Location: VX5462
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 2202192034
Item: [2016.0049.10515] "Collis, J N, VX5462
Audit exemption and the demand for voluntary audit: A comparative study of the UK and Denmark
This is the accepted version of the following article: Collis, J. (2010), Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark. International Journal of Auditing, 14: 211–231, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2010.00415.x/abstract.This study investigates the sufficiency of turnover as a surrogate for demand for voluntary audit and compares the determinants in the UK and Denmark. Empirical data for the study were drawn from government surveys of the directors of small private companies in both countries, which were based on the same research instrument, Bivariate tests support the hypothesised effects of turnover and a range of firm-specific factors suggested by economic rationality and agency theory. The main contribution of the study is the finding that turnover alone is not a sufficient surrogate for the costs and benefits of audit. The main predictors are turnover and a slightly different combination of management and agency factors in each country. The study provides a model that can be tested in other jurisdictions and its findings should be of interest to the accountancy profession and national regulators planning to introduce or revise audit exemption for small companies
The religion of Abraham Lincoln; correspondence between General Charles H.T. Collis and Colonel Robert G. Ingersoll. With appendix, containing interesting anecdotes by Major-General Daniel E. Sickles and Hon. Oliver S. Munsell.
This pamphlet contains a compilation of correspondence between the author, General Charles H.T. Collis and Colonel Robert G. Ingersoll. General Collis states in the introduction that he feels the correspondence provides evidence to back up his estimation of Abraham Lincoln\u27s religious views. The letters span from February 12-24, 1893. The two men pose questions to each other and share quotes and situational anecdotes that make their respective arguments. The appendix provides a letter from D. E. Sickles, dated, September 29, 1900 that accompanies a copy of an interview Mr. Sickles conducted with President Lincoln the Sunday after the Battle of Gettysburg. The appendix also contains a letter written by Oliver S. Munsell in which the letter describes a personal anecdote in relation to Munsell\u27s views on Lincoln\u27s religious views.https://scholarsjunction.msstate.edu/fvw-pamphlets/1959/thumbnail.jp
A localised co-rotating auroral absorption event observed near noon using imaging riometer and EISCAT
International audienceAn isolated region of energetic electron precipitation observed near local noon in the auroral zone has been investigated using imaging riometer (IRIS) and incoherent-scatter radar (EISCAT) techniques. IRIS revealed that the absorption event was essentially co-rotating with the Earth for about 2 h. The spatial and temporal variations in D-region electron density seen by EISCAT were able to be interpreted within a proper context when compared with the IRIS data. EISCAT detected significant increases in electron density at altitudes as low as 65 km as the event drifted through the radar beam. The altitude distribution of incremental radio absorption revealed that more than half of the absorption occurred below 75 km, with a maximum of 67 km. The energy spectrum of the precipitating electrons was highly uniform throughout the event, and could be described analytically by the sum of three exponential distributions with characteristic energies of 6, 70 and 250 keV. A profile of effective recombination coefficient that resulted in self-consistent agreement between observed electron desities and those inferred from an inversion procedure has been deduced. The observations suggest a co-rotating magnetospheric source region on closed dayside field lines. However, a mechanism is required that can sustain such hard precipitation for the relatively long duration of the event
Collis-Nissen gastroplasty for short oesophagus.
Abstract
The Collis-Nissen procedure is performed for the surgical treatment of 'true short oesophagus'. When this condition is strongly suspected radiologically, the patient is placed in the 45° left lateral position on the operating table with the left chest and arm lifted to perform a thoracostomy in the V-VI space, posterior to the axillary line. The hiatus is opened and the distal oesophagus is widely mobilized. With intraoperative endoscopy, the position of the oesophago-gastric junction in relationship to the hiatus is determined and the measurement of the length of the intra-abdominal oesophagus is performed to decide either to carry out a standard anti-reflux procedure or to lengthen the oesophagus. If the oesophagus is irreversibly short ('true short oesophagus'), the short gastric vessels are divided and the gastric fundus is mobilized. An endostapler is introduced into the left chest. The left thoracoscopic approach is suitable to control effectively the otherwise blind passage of the endostapler into the mediastinum and upper abdomen (if a second optic is not used). The tip of the stapler is clearly visible while 'walking' on the left diaphragm. The Collis gastroplasty is performed over a 46 Maloney bougie. A floppy Nissen fundoplication and the hiatoplasty complete the procedure
Dermatopelte collis Burks & Yefremova, n. sp.
Dermatopelte collis Burks & Yefremova, n. sp. (Figs 13–16) urn:lsid:zoobank.org:act: 263 F0B 17 - 1 DD 7 - 4 A 7 D-B 118 - 5 FD 99203314 E Diagnosis. Antennal clava yellowish-white, contrasting with brown funicle (Fig. 13). Mesoscutellar disc with a network of carinae, including a pair of longitudinal carinae that converge anteriorly and posteriorly. Fore wing with dark area posterior to stigmal vein (Fig. 16). Petiole 3.7–3.8 × as long as broad (Fig. 15). Description. Female: Body length 2.3–2.4 mm. Color: head mostly pale yellow, except vertex brown in small areas near ocelli, pedicel and basal half of F 1 yellowish-brown, apical half of F 1 and rest of funicle brown, clava yellowish-white. Mesosoma orangish-brown, except darker on carinae. Fore wing with dark area posterior to stigmal vein. Legs mostly yellow, apical tarsomeres brown. Petiole orangish-brown; gaster orangish-brown to nearly black, darker apically. Head (Fig. 13) 1.5 × as broad as tall; eye height 2.7 × malar space and 3.5 × mouth width; genae concave; vertex carinate posterior to ocellar triangle. Antenna (Fig. 13); scape 4.5 × as long as broad, F 1 4.0× as long as broad, F 2 3.6 × as long as broad, F 3 3.5 × as long as broad, F 4 1.8 × as long as broad, clava 2.3 × as long as broad. Mesosoma (Fig. 14) 1.9 × as long as broad; transverse pronotal carina sharp; pronotal collar smooth to coriaceous posterior to carina; mesoscutum 1.7 × as broad as pronotal collar, smooth anteriorly and reticulate rugose posteriorly; axillae with arched carinae; mesoscutellar disc with a network of carinae, including a pair of longitudinal carinae that converge anteriorly and posteriorly; metascutellum smooth. Propodeum (Fig. 15) smooth between median carina and postspiracular furrow. Fore wing (Fig. 16) 2.7 × as long as broad; relative lengths of costal cell & venation: costal cell 3.2, marginal vein 3.3, postmarginal vein 1.6, stigmal vein 1.0. Hind wing 5.2 × as long as broad, apically narrowly rounded. Petiole (Fig. 15) 3.7–3.8 × as long as broad, with longitudinal carinae at dorsolateral corners; gaster 1.2–1.3 × as long as broad, smooth. Male. Unknown. Material examined. Holotype: ♀, N. Vietnam, Vinh Phuc province, Tam Dao, 21 ° 27 ’ 11 ’’ N, 105 ° 38 ’ 52 ’’ E. 1000m, 100km nr NW Hanoi, forest, 15.xi. 1990 (S.A. Belokobylskij) (ZISP), UCRCENT 406013. Paratype: 1 ♀, N. Vietnam, Ha Son Binch, Da Bac, Tuly, forest, 23.x. 1990 (S.A. Belokobylskij) (ZISP), UCRCENT 117737). Etymology. From the Latin collis (hill), after the elevation from which the holotype was collected.Published as part of Burks, Roger A. & Yefremova, Zoya A., 2015, First report of Dermatopelte Erdős & Novicky (Hymenoptera, Eulophidae) from the Indo-Malayan realm, with descriptions of new species, pp. 543-552 in Zootaxa 3947 (4) on pages 548-549, DOI: 10.11646/zootaxa.3947.4.5, http://zenodo.org/record/24602
Collis (Maurice) : Au service du roi de Siam. Traduit de l'anglais par Isabelle Landry
Lafont Pierre-Bernard. Collis (Maurice) : Au service du roi de Siam. Traduit de l'anglais par Isabelle Landry. In: Revue française d'histoire d'outre-mer, tome 79, n°296, 3e trimestre 1992. pp. 438-439
Collis (Maurice) : Au service du roi de Siam. Traduit de l'anglais par Isabelle Landry
Lafont Pierre-Bernard. Collis (Maurice) : Au service du roi de Siam. Traduit de l'anglais par Isabelle Landry. In: Revue française d'histoire d'outre-mer, tome 79, n°296, 3e trimestre 1992. pp. 438-439
Results of left thoracoscopic Collis gastroplasty with laparoscopic Nissen fundoplication for the surgical treatment of true short oesophagus in gastro-oesophageal reflux disease and Type III-IV hiatal hernia.
Abstract
OBJECTIVES:
Controversy exists regarding surgery for true short oesophagus (TSOE). We compared the results of thoracoscopic Collis gastroplasty-laparoscopic Nissen procedure for the treatment of TSOE with the results of standard laparoscopic Nissen fundoplication.
METHODS:
Between 1995 and 2013, the Collis-Nissen procedure was performed in 65 patients who underwent minimally invasive surgery when the length of the abdominal oesophagus, measured intraoperatively after maximal oesophageal mediastinal mobilization, was ≤1.5 cm. The results of the Collis-Nissen procedure were frequency-matched according to age, sex and period of surgical treatment with those of 65 standard Nissen fundoplication procedures in patients with a length of the abdominal oesophagus >1.5 cm. Postoperative mortality and morbidity were evaluated according to the Accordion classification. The patients underwent a timed clinical-instrumental follow-up that included symptoms assessment, barium swallow and endoscopy. Symptoms, oesophagitis and global results were graded according to semi-quantitative scales. The results were considered to be excellent in the absence of symptoms and oesophagitis, good if symptoms occurred two to four times a month in the absence of oesophagitis, fair if symptoms occurred two to four times a week in the presence of hyperaemia, oedema and/or microscopic oesophagitis and poor if symptoms occurred on a daily basis in the presence of any grade of endoscopic oesophagitis, hiatal hernia of any size or type, or the need for antireflux medical therapy. The follow-up time was calculated from the time of surgery to the last complete follow-up.
RESULTS:
The postoperative mortality rate was 1.5% for the Collis-Nissen and 0 for the Nissen procedure. The postoperative complication rate was 24% for the Collis-Nissen and 7% for Nissen (P = 0.001) procedure. The complication rate for the Collis-Nissen procedure was 43% in the first 32 cases and 6% in the last 33 cases (P < 0.0001). The median follow-up period was 96 months. The results were: excellent in 27% of Collis-Nissen and 29% of Nissen; good in 64% of Collis-Nissen and 55% of Nissen; fair in 3% of Collis-Nissen and 11% of Nissen and poor in 6% of Collis-Nissen and 5% of Nissen (P = 0.87).
CONCLUSIONS:
In patients affected by a TSOE, the Collis-Nissen procedure may achieve equally satisfactory results as the standard Nissen procedure in uncomplicated patients.
CLINICAL REGISTRATION NUMBER:
NCT02288988
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