To evaluate whether the association of total- and HMW- adiponectin concentrations with HOMA-IR was independent of VAT, models were additionally adjusted for VAT.
Bidders are encouraged to explore a "VAT efficient model".
The change of policy, which was flagged up by staff at the bank's human resources department, follows a recent review of its "VAT efficiency model" for its "PAYE contract for services workers".
A recently leaked tender document for the contract to run Staffordshire cancer services encouraged bidders to come up with a "VAT-efficient model".
Covariates (age, sex, smoking, alcohol use, menopausal status, and hormone replacement therapy) explained 2% of the circulating variability in adiponectin concentration in women and 4% in men; adding VAT to this model increased the model R to 13% in women and 10% in men (Table 3).
In a stepwise multiple linear regression model, VAT turned out to be the main predictor of plasma PAI-1 [ 57].
Given the inclusion of additional covariates (especially the leptin and PAI-1), it is not possible to isolate the impact of adjustment for VAT from this model.
We also found that plasma total and HMW adiponectin concentrations are inversely associated with HOMA-IR and that inclusion of VAT in the model only slightly attenuated the relationship.
The effect of ethnicity on HOMA-IR was also attenuated with inclusion of VAT in the model; however, HOMA-IR remained significantly higher in South Asians compared to Europeans [B (95% CI): 0.155 (0.044, 0.266), P = 0.006] (Model 2, Table 3).
Furthermore, we included direct measures of body fat distribution (VAT) in our models, which is more strongly associated with IR compared to other measures of adiposity [ 11].
