A Critical Analysis of Accounting Thought: Prognosis and Prospects for Understanding and Changing Accounting Systems Design

  • Laughlin R
  • Lowe E
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Abstract

The aim of the study was to assess the role of bronchial hyperreactivity in the development of chronic airflow obstruction in the population of the Bogdanka (Lublin Basin) coal miners. The population examined consisted of 1456 coal miners working underground in the Bogdanka colliery. The methods of the study included plethysmographic measurements of total airway resistance (Raw), spirometric measurements of forced expiratory volume in one second (FEV1), and determination of forced expiratory flowa at 75, 50 and 25 per cent of vital capacity (FEF75, FEF50 and FEF25%VC). The measurements were repeated twice--before and after administration of 0.2% solution of methacholine (1 min inhalation). Pulmonary function tests were also performed 8 years after initial measurements. The increase in the Raw value above 0.6 kPa/l/s was observed in 5.5% of the population examined. In this group of subjects the skin prick tests with common allergens, measurements of total immunoglobulin E (IgE) levels and determination of blood eosinophils count were performed. Only 12% of all hyperreactives (Raw increase > 0.6 kPa/l/s) showed features of atopy--positive skin prick tests, raised IgE levels, and increase in blood eosinophils count. Using a survival analysis as a statistical tool we evaluated for how long the pulmonary function tests remained within normal ranges in two groups: hyperreactives and controls. All hyperreactives (atopic and non-atopic) showed significantly higher risk of lung function decrease below the normal values as compared with the control group.

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Laughlin, R. C., & Lowe, E. A. (1990). A Critical Analysis of Accounting Thought: Prognosis and Prospects for Understanding and Changing Accounting Systems Design. In Critical Accounts (pp. 15–43). Macmillan Education UK. https://doi.org/10.1007/978-1-349-09786-9_2

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