22282 research outputs found
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English-language theories of financial reporting
No full textThe chapter provides a historical overview of the principal theories of financial reporting in the English language. Early attempts to generalise from practice were supplemented with applications of economic theory, as well as ideas drawn from mathematics, systems theory, organisation theory, human behaviour and other disciplines to develop theories that attempted to improve current financial reporting practice. This has culminated in the development of conceptual frameworks for financial reporting. From the late 1960s, attempts have been developed to explain and predict accounting practice, and the impact of financial reporting information on the behaviour of investors and others
Clostridium difficile: Infection and Immunity
No full textClostridium difficile is a Gram positive pathogen of significant importance in the UK, Europe and the USA. No vaccine has been developed and current treatments are focused on hospital management and the use of antibiotics. The disease is spread in hospitals in the spore form and the role of spores in C. difficile infecton is poorly understood. In this project spores of C. difficile have been characterised. The proteins from the outermost layers of the spore were identified and the genes cloned. Three of these surface proteins have unique enzymatic properties that maybe important for symptoms of disease. The ability of C. difficile spores to adhere to intestinal cells was found to be far greater than with live cells and through this we have identified that the spore may play an important role in colonisation. The regulation of spore coat gene expression during sporulation was also examined and temporal phases of genes expression identified. A major part of this project was to develop a mucosal vaccine to C. difficile. The approach used was to clone the C-terminus of toxin A onto the surface of Bacillus subtilis spores and use these recombinant spores to immunise mice and hamsters. We found that oral delivery of these spores conferred 75% protection to C. difficile infection in a hamster model of infection. Further, parenteral immunisation of the same antigens (toxin A and B) failed to generate mucosal responses and this showed that mucosal immunisation is critical for good protection. Finally, we found that antibodies to the C-terminus of toxin A were cross reactive to the C-terminus of toxin B. This showed that mucosal delivery of just the C-terminus of toxin A is sufficient to confer protection in an animal model of infection. The outcome of this work is that we have shown the parameters for successful immunisation and vaccination against C. difficile
Fingerprinting Codes and Separating Hash Families
No full textThe thesis examines two related combinatorial objects, namely fingerprinting codes and separating hash families. Fingerprinting codes are combinatorial objects that have been studied for more than 15 years due to their applications in digital data copyright protection and their combinatorial interest. Four well-known types of fingerprinting codes are studied in this thesis; traceability, identifiable parent property, secure frameproof and frameproof. Each type of code is named after the security properties it guarantees. However, the power of these four types of fingerprinting codes is limited by a certain condition. The first known attempt to go beyond that came out in the concept of two-level traceability codes, introduced by Anthapadmanabhan and Barg (2009). This thesis extends their work to the other three types of fingerprinting codes, so in this thesis four types of two-level fingerprinting codes are defined. In addition, the relationships between the different types of codes are studied. We propose some first explicit non-trivial con- structions for two-level fingerprinting codes and provide some bounds on the size of these codes. Separating hash families were introduced by Stinson, van Trung, and Wei as a tool for creating an explicit construction for frameproof codes in 1998. In this thesis, we state a new definition of separating hash families, and mainly focus on improving previously known bounds for separating hash families in some special cases that related to fingerprinting codes. We improve upper bounds on the size of frameproof and secure frameproof codes under the language of separating hash families
A Betrayed Promise? The Politics of the Everyday State and the Resettling of Refugees in Pakistani Punjab, 1947-1962
No full textLahore, Anarkali, mid-1950s. A distinguished-looking refugee is standing in front of a petition writer in the hope of getting the better of the Pakistani bureaucracy and having a property allotted. A few miles ahead, another refugee, camped in a school, is drafting a letter to the editor of the Pakistan Times. He will hide his identity through the pseudonym ‘desperate’. Both of them belonged to the throng of those muhajirs who, back in 1947, had embarked on a dreadful journey towards what they perceived to be their homeland. Historiographical trends have tended to overlook the everyday experience of the state among those middle-class Partition refugees who resettled in Pakistani Punjab. Focusing mainly on their ‘less fortunate’ fellow citizens, these explanations have reproduced that historically-unproven popular narrative that ascribes pain and sufferings only to the economically-backward sectors of the local society. Even more frequently, well-rooted argumentative patterns have superimposed historical and present-day socio-geographical mappings of refugee families onto both urban and rural Punjab. These somehow echo that government rhetoric that, up to the early 1960s, paid lip service to the notion of a ‘biraderi-friendly’ rehabilitation. This thesis challenges standard interpretations of the resettlement of Partition refugees in Pakistani Punjab between 1947 and 1962. It argues the universality of the so-called ‘exercise in human misery’, and the heterogeneity of the rehabilitation policies. As it sheds light on these latter original contributions to the current knowledge, it questions the ability of the local bureaucracy to establish its own ‘polity’, the unsuitability of patronage political systems as an autonomous politological category, and the failure of Pakistan as a state. Individual chapters pursue questions of emotional belonging to spatial and political places, social change, everyday experiences of the state through its institutions, electoral politics, and the deployment of integration/accommodation practices as nation- and state-building processes
Effectiveness and cost-effectiveness of a novel, group self-management course for adults with chronic musculoskeletal pain: study protocol for a multicentre, randomised controlled trial (COPERS)
No full textIntroduction: Chronic musculoskeletal pain is a common condition that often responds poorly to treatment. Self-management courses have been advocated as a non-drug pain management technique, although evidence for their effectiveness is equivocal. We designed and piloted a self-management course based on evidence for effectiveness for specific course components and characteristics. Methods/analysis: COPERS (coping with persistent pain, effectiveness research into self-management) is a pragmatic randomised controlled trial testing the effectiveness and cost-effectiveness of an intensive, group, cognitive behavioural-based, theoretically informed and manualised self-management course for chronic pain patients against a control of best usual care: a pain education booklet and a relaxation CD. The course lasts for 15 h, spread over 3 days, with a –2 h follow-up session 2 weeks later. We aim to recruit 685 participants with chronic musculoskeletal pain from primary, intermediate and secondary care services in two UK regions. The study is powered to show a standardised mean difference of 0.3 in the primary outcome, pain-related disability. Secondary outcomes include generic health-related quality of life, healthcare utilisation, pain self-efficacy, coping, depression, anxiety and social engagement. Outcomes are measured at 6 and 12 months postrandomisation. Pain self-efficacy is measured at 3 months to assess whether change mediates clinical effect. Ethics/dissemination: Ethics approval was given by Cambridgeshire Ethics 11/EE/046. This trial will provide robust data on the effectiveness and cost-effectiveness of an evidence-based, group self-management programme for chronic musculoskeletal pain. The published outcomes will help to inform future policy and practice around such self-management courses, both nationally and internationally. Trial registration: ISRCTN24426731
Multi-photon quantum interference in a multi-port integrated photonic device
No full textIncreasing the complexity of quantum photonic devices is essential for many optical information processing applications to reach a regime beyond what can be classically simulated, and integrated photonics has emerged as a leading platform for achieving this. Here, we demonstrate three-photon quantum operation of an integrated device containing three coupled interferometers, eight spatial modes and many classical and nonclassical interferences. This represents a critical advance over previous complexities and the first on-chip nonclassical interference with more than two photonic inputs. We introduce a new scheme to verify quantum behaviour, using classically characterised device elements and hierarchies of photon correlation functions. We accurately predict the device's quantum behaviour and show operation inconsistent with both classical and bi-separable quantum models. Such methods for verifying multiphoton quantum behaviour are vital for achieving increased circuit complexity. Our experiment paves the way for the next generation of integrated photonic quantum simulation and computing devices
Research utilisation or knowledge mobilisation by health managers: Synthesising evidence and theory using perspectives of organisational form, resource based view of the firm and critical theory
No full textThe literature review builds on an earlier Scoping Review of the literature on knowledge mobilization (Crilly et al, 2010; Ferlie at al, 2012) which identified a gap in the healthcare literature and proposed work in three defined areas or domains. The first is Resource Based View of the Firm, a strategic management concept that examines how differences in capabilities, including knowledge, allow one firm to outperform another. There is no equivalent in healthcare. It states that strategic resources that are valuable, rare, difficult to imitate, and able to be exploited by organizational processes (VRIO principles), will give the firm a sustainable competitive advantage. The second is termed the Critical Perspective, concerned with power and authority in the workplace, which is alive to tensions between occupational groups such as doctors and managers. Two strands of particular interest are Foucauldian and neo-Marxist labour process critical theories. The third area is organizational form, which considers whether certain types of organization, such as networks, are better than others at mobilizing knowledge
Multiproxy analyses of stratigraphy and palaeoenvironment of the late Palaeolithic Grabow floodplain site, northern Germany
No full textChanging river courses and fluctuations of the water table were some of the
most fundamental environmental changes that humans faced during the Late
Glacial, particularly as these changes affected areas intensively used for settlement and resource exploitation. Unfortunately, only a few stratigraphies
have been documented in the North European plain that show the interaction
between river development, vegetation history, and occupation by Late
Palaeolithic humans. Here, we present the results of detailed stratigraphical
studies (pedology, archaeology, chrono-, tephra-, and palynostratigraphy) at
the Federmesser site Grabow 15 located in the broad Elbe River valley. The
research aimed to produce a model of site formation based on a multiproxy approach, relating the local evidence to the palaeoenvironmental and settlement
history of the wider region. After deposition of fluvial sands during the Late
Pleniglacial in a braided setting, the river course developed locally toward a
meandering system at the transition from the Older Dryas to the Allerød, while
periodic flooding led to the deposition of floodplain sediments during the early
Allerød. The floodplain was settled by people of the earliest “Federmessergruppen,” who are believed to have chosen this open floodplain area along the river for collecting and processing amber of local origin. Their artifacts became embedded in the aggrading floodplain sediments. In the late Allerød, floodplain sedimentation ceased and a Fluvisol-type soil developed, indicating a trend toward geomorphic stability. The Fluvisol was then covered by silty floodplain sediments due to a rising water level during the late Younger Dryas resulting in the cessation of human occupation in the area. Subsequent organic-rich Late Glacial/Holocene sediments preserved the settlement remains to the present
Adding critical accounting voices to migration studies
No full textThe field of migration study is continually evolving and frequently controversial. Although scholars in many disciplines have actively contributed to migration research, accounting scholars have been less actively engaged, despite migration’s use of concepts so closely aligned with accounting: costs, benefits, risk, and control. This paper considers how accounting researchers may contribute to the study of migration, highlighting the potential for critical researchers to re-define terrains of discourse. Migration theories are introduced, illustrating the complexities and interconnectedness of the role of globalization, poverty, state functioning, and the social sciences. We integrate previous research of accounting, revealing the discipline as part of the language and neoliberal agenda imbued in migration issues, and its participation in co-creating precarious boundaries and myopic concepts defining the debates. We provide a case analysis, illustrating accounting’s calculative practices and rhetoric as obscuring social issues in migration. We reveal accounting’s role in simplifying reality, ignoring the complex interdependencies and powerful forces at play in migration arenas. The work’s originality is contained in its unique framing of migration discourse, revealing the skewed and shadowy assumptions of its traditional discourse, and examining how critical research expands possibilities for promoting social justice in the migration landscape
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