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Diabetes mellitus and angina pectoris are important conditions in older persons. The utility of pre-diabetes mellitus, diabetes mellitus and other risk factors as predictors of incident angina pectoris among older adults has not been characterized. We examined incident angina pectoris rates by sex and diabetes mellitus status in 4511 adults aged ⩾65 years without coronary heart disease at baseline from the Cardiovascular Health Study. Cox regression examined predictors of incident angina pectoris, including pre-diabetes mellitus or diabetes mellitus adjusted for sociodemographic characteristics and other risk factors, over 12.2 ± 6.9 years of follow-up. Overall, 39.1% of participants had pre-diabetes mellitus, 14.0% had diabetes mellitus and 532 (11.8%) had incident angina pectoris. Incident angina pectoris rates per 1000 person-years in those with neither condition, pre-diabetes mellitus, and diabetes mellitus were 7.9, 9.0 and 12.3 in women and 10.3, 11.2 and 14.5 in men, respectively. Pre-diabetes mellitus and diabetes mellitus were not independently associated with incident AP; however, key predictors of AP were male sex, low-density lipoprotein-cholesterol, triglycerides, systolic blood pressure, antihypertensive medication and difficulty performing at least one instrumental activity of daily living (all p

BackgroundAngina pectoris (AP) is common in coronary artery disease (CAD), but whether those with diabetes mellitus (DM) experience AP as often as those without DM is unclear.HypothesisAP prevalence is similar in those with vs without DM in a community sample with CAD.MethodsIn adults with CAD in the US NHANES 2001-2010, AP was determined by self-report and Rose questionnaire and compared by DM status. Physical functioning and medication use were also evaluated.ResultsOf 1957 adults with CAD, 619 (28.2%) had DM. Prevalence of AP was similar in those with vs without DM (48.9% vs 46.3%; P = 0.38). There was a trend toward more severe AP in those with glycated hemoglobin ≥7% (50.4%) vs

Capital budgeting decisions are among the most important decisions facing business entities. Current aspects of the capital budgeting process receiving increasing emphasis in the accounting literature are the relationship and impact of post completion audits (PCAs) on the capital budgeting decision process. The use of PCAs in practice is controversial since they can have both beneficial and deleterious effects on decision makers. PCAs tend to exist in two types of feedback environments, developmental and evaluative. Accountability, which is present in the work environment, may also affect capital budgeting decisions. Our research questions are how do PCAs (and the related feedback environment) and accountability, alone or interactively, affect capital budgeting decision makers and their decisions. We hypothesize that accountability, type of post completion audit and their interactive effect influence decision makers' strength of recommendations and choices among differentially risky alternatives. We also anticipate accountability will increase decision makers' justifications of their recommendations. We found a significant interactive effect between PCA used in an evaluative feedback environment and the presence of accountability. Subjects in this experimental condition decreased the strength of their recommendations for their chosen capital budgeting projects and became more risk averse in their capital budgeting project choices compared to other experimental conditions. There is also a significant effect for type of PCA and strength of recommendation in the accountability condition. These results are consistent with the feedback and accountability literatures, which imply an impact on behavior only when managers believe there are consequences to their decisions (evaluative environment) and they believe these consequences will have a personal impact (accountability). We found some support for the impact of accountability on justification. Accountable subjects provided more justifications than did those who were not accountable. We conclude that PCAs used in an evaluative feedback environment, with accountability, will influence managers to choose less risky and lower return projects. Managers need to be aware of these potential effects in order to improve their decision-making. Key Words--Accountability, Capital Budgeting, Feedback Environment, Post Completion Audit A copy of the data is available upon request, INTRODUCTION Capital budgeting decisions are among the most important decisions facing business entities. An important aspect of the capital budgeting process is the relationship and impact of post completion audits [...]

ABSTRACT: MicroStrategy, Inc. was one of the high-tech 'darlings' of Wall Street during the stock market boom of the late 1990s. After its initial public offering (IPO) in 1998, revenue [...]