357 research outputs found
The freedom of the will as a basis of human responsibility and a divine government, elucidated and maintained in its issue with the necessitarian theories of Hobbes, Edwards, the Princeton essayists, and other leading advocates.
No full textMode of access: Internet.U. of M. Collection has author's inscribed presentation copy to Rev. B. F. Cocker
Linfoma en un canino Cocker Spaniel
No full textEl siguiente reporte de caso clínico de un canino macho de raza cocker spaniel de
4 años, con un peso de 14Kg, fue llevado a consulta, porque presentaba ascitis,
dificultad respiratoria, dolor abdominal, decaimiento. Se le realizaron exámenes
clínicos hemograma, ecografía abdominal, abdominocentesis, químicas
sanguíneas; de acuerdo a los resultados se le instaura un plan terapéutico, con el
que presento una leve mejoría por algunos días y recaía nuevamente. Por el estado
físico en el que se encontraba el paciente posteriormente se realiza eutanasia y
seguidamente la necropsia, se toman muestras de algunos órganos afectados como
(hígado y bazo), se procede a enviar inmunohistoquímica para saber de qué tipo de
célula B ò T es el linfoma; de acuerdo a los hallazgos encontrados en los exámenes
clínicos: inmunohistoquímicas, se llega al diagnóstico presuntivo linfoplasmocitico,
linfoma plasmoblástico, plasmocitoma. El diagnóstico del linfoma se relaciona con
el tipo de linfocito presente, ubicación u órgano afectado, la característica de la
célula y el estadio en el que se encuentre el desarrollo de la enfermedad.The following case report was conducted with a 4 year old cocker spaniel male
canine having a weight of 14 kg. The dog was brought to consultation because he
showed indications of ascites, in addition to respiratory distress, abdominal pain, and
decay. Clinical tests were applied such as hemogram, abdominal ultrasound,
abdominocentesis, and blood chemistry. According to the results, a therapeutic plan
was established where the patient showed a slight improvement for a few days;
however, the dog relapsed again. Because of the poor physical state of the patient,
it was decided to apply the euthanized and then the necropsy. Samples of some of
the affected organs were taken (i.e., liver and spleen) and sent to
immunohistochemistry to determine what type of cell B or T is the lymphoma. Based
on the immunohistochemistry results, the following presumptive diagnostic was
reached: lymphoplasmacytic, plasmoblastic lymphoma, and plasmacytoma. The
diagnosis of lymphoma is related to the type of lymphocyte present, the location of
the affected organ, the characteristic of the cell and the stage in which the
development of the disease is found
Play-based assessment of tolerance for frustration and problem-solving skills in children with developmental delays
No full textPemphigus foliaceus in association with systemic lupus erythematosus, and subsequent lymphoma in a cocker spaniel
No full textA seven-year-old neutered male cocker spaniel was presented with an 11-month history of generalised bacterial dermatitis. There were skin lesions over the entire body, which were round, slightly raised and encrusted. Skin biopsies were collected and the histological findings were consistent with pemphigus foliaceus, Immunohistochemical staining by the indirect immunoperoxidase method was positive, with desmosomal deposition of immunoglobulin (Ig) G, Haematological analysis revealed a regenerative anaemia and profound thrombocytopenia, while a Coombs' test was positive for polyvalent canine Coombs' reagent and anti-dog IgG, An antinuclear antibody test was positive, with a titre of 10,240. An ophthalmic examination demonstrated low tear production (keratoconjunctivitis sicca). Seven months after initial referral, the dog was re-presented with severe generalised peripheral lymphadenopathy. Radiographic evaluation of the thorax and abdomen revealed enlarged cranial mediastinal and sublumbar lymph nodes. Tru-Cut biopsy from an enlarged lymph mode confirmed the diagnosis of lymphoma, which was phenotyped as a B-cell tumour. The diagnosis in this case was systemic lupus erythematosus, with the unusual feature of pemphigus foliaceus, and subsequent development of B-cell lymphoma. The case adds further to knowledge of the protean clinical presentations of canine autoimmune diseases and provides additional evidence for the potential association between autoimmunity and immune-system neoplasia in this species.</p
Biomonitoring for occupational health risk assessment (BOHRA) Introduction
No full textBiological monitoring (BM or biomonitoring) deals with the assessment of individual human exposure, effect and susceptibility to occupational risk factors. It is a fundamental tool in occupational health risk assessment (OHRA) and occupational health practice (OHP) and it has become one of the most, if not the most active area in occupational health (OH) research today. From the few hundred BM papers published in the 80s, there are now several tens of thousand papers published in the peer review literature each year, and the trend is still rising exponentially. As a result, BM has become a priority for the Scientific Committee on Occupational Toxicology (SCOT) of the International Commission on Occupational Health (ICOH). Moreover, there has been a long-term interest in biological monitoring by other SCs of ICOH such as the Scientific Committees on Toxicology of Metals (SCTM) and on Rural Health (SCRH). Despite its current popularity, though, BM is not always correctly used or interpreted by those involved in OHRA or OHP. The present review has been prepared to fill this gap and to help preventing misuse and misinterpretation of data. Although the document is meant to be a reference primarily for those involved in OH research and/or practice, it might become of interest for a wider audience within and outside ICOH, including scientists, occupational physicians, industrial hygienists and occupational or public health professionals in general, involved in chemical risk assessment for occupational health. The mission of SCOT and also of other SCs of ICOH, such as SCTM and SCRH, is indeed to promote the advancement and diffusion of knowledge on biological monitoring and other relevant occupational toxicology aspects and to make them available and useful to the entire OH scientific community. All articles retrieved as of 3 January, 2007 as "Review" with the combined key words "biological monitoring" in PubMed from 2000 to 2007 have been scanned individually. This yielded a total of 1400 articles from a grand total of 2486 (excluding limitation on year of publication). When the title was related to human occupational biological monitoring, the abstract was read and its content was included. Articles outside the 2000-2007 time frame or that are not classified as "Review" in PlubMed have also been included, when relevant. The review is in four parts: (a) the introduction, containing the basic principles and definitions of BM and the different types of biomarkers; (BMK), their toxicological significance, practical use and limitations, (b) the methodological and analytical aspects of BM in exposed workers, (c) the interpretation and management of BM data, including a number of recommendations to be considered when planning, performing and interpreting BM results and, finally, (d) the ethical aspects of BM. A list of key references to relevant papers or documents has been included. The BM of specific chemicals or groups of chemicals is outside the purpose of the review. The document is aimed to represent the state of the art on biological monitoring in occupational risk assessment. We expect that reference to its contentwill be made, whenever appropriate, by those involved in occupational health practice and research when dealing with BM issues. The document is not meant, though, to represent a rigid nor a permanent set of rules and it will be periodically updated according to new developments and any significant advance in BM science. Any part of the document, therefore, is open to suggestions by scientifically qualified persons or institutions officially involved in BM and comments should be sent directly to the authors. A preliminary draft of the document has been presented at the 7th International Symposium on Biological Monitoring, Beijing, 10-12 September, 2007. (C) 2009 Elsevier Ireland Ltd. All rights reserved.ToxicologySCI(E)30EDITORIAL MATERIAL1,SI3-1619
Relevance and reliability: A trade-off?
No full textAccording to the Statement of Concepts, two qualitative characteristics that financial accounting information should possess are relevance and reliability. There is a long-held belief that there is a trade-off relationship between these qualities. However, very little empirical investigation has tested the presence of this relationship, and that which has found no empirical support for this.
This dissertation investigates the correlation of interest groups’ perception differences between the relevance and reliability of historical cost and fair value measures. 397 participants from three interest groups; debt providers, equity providers, and statement preparers, were solicited for this sample, with 228 (57.4%) usable responses received. The convergence toward International Financial Reporting Standards (IFRSs), and its preference for fair value, was utilised as the setting for this investigation. With the belief that there is a trade-off in relevance and reliability with the move from historical cost toward fair value, six topical asset classification examples were tested.
Individual analysis of the three groups found a positive relationship, which was significant on almost all occasions, between the perceptions of relevance and reliability. While the results go against the long-held belief of a trade-off between relevance and reliability, the results are consistent with previous empirical findings in this area. These research results have implications for standard setters that advocate, and mandate, the use of historical cost which appears to provide information which is both less relevant, and less reliable.UnpublishedAnonymous. (2005). Convergence is still on the table. International Accounting Bulletin, Mar 16, 10-11.
Beutel, P. A., & Ray, B. (2004). Grasping the value of intangible assets. The International Tax Journal, 30(1), 35-46.
Brownlee, E. R., Ferris, K. R., & Haskins, M. E. (2001). Corporate financial reporting. New York: McGraw Hill.
Chalmers, K., & Godfrey, J. (2003). Companies in the danger zone. Australian CPA, 73(10), 69-72.
Cochrane, D. (1994). Intangible assets and accounting regulation. Chartered Accountants Journal of New Zealand, 73(5), 79-81.
Daniel, W. W. (1990). Applied nonparametric statistics (2nd ed.). Boston: PWS-KENT Publishing Company.
Duncan, K., & Moores, K. (1988). Usefulness of CCA information for investor decision making: A laboratory experiment. Accounting and Business Research, 18(70), 121-132.
Dye, R. A., & Sridhar, S. S. (2004). Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research, 42(1), 51-88.
Ebling, P. (1989). Accountants and the seven year itch. Accountancy, 103(1150), 22-23.
Emenyonu, E. N., & Adhikari, A. (1998). Measuring the degree of international harmony in selected accounting measurement practices. Australian Accounting Review, 8(2), 24-33.
Entwistle, G. M., & Phillips, F. (2003). Relevance, reliability, and the earnings quality debate. Issues in Accounting Education, 18(1), 79-92.
Ettredge, M., Shane, P. B., & Smith, D. B. (1995). Overstated quarterly earnings and analysts' earnings forecast revisions. Decision Sciences, 26(6), 781-802.
FASB. (1980). Qualitative characteristics of accounting information. In Statement of financial accounting concepts no. 2.
FASB. (2004). Original Pronouncements; As amended (Vol. 2004/2005): John Wiley & Sons, Inc.
Firer, S. (2002). Is anybody listening? Accountancy SA, Mar, 19-21.
Fone, B. (1997). Historical cost still makes sense for agricultural assets. Accountancy, 119(1246), 66.
Fortin, S. (2005). Relevant and reliable? CA Magazine, 138(2), 45-48.
Godfrey, A. (1993). Brand valuations - relevant or reliable? The Accountants' Journal, 72(11), 29-32.
Gray, R. P. (2003). Research note: Revisiting fair value accounting-measuring commercial banks' liabilities. Abacus, 39(2), 250-272.
Harding, T. (2000). IAS 39: A tangled web. Accountancy, 125(1278), 85-86.
Hasan, H., & Tibbets, R. (1996). Bring on the beancounters. Charter, 67(10), 42-43.
Healy, P. M., Myers, S. C., & Howe, C. D. (2002). R&D accounting and the trade-off between relevance and objectivity. Journal of Accounting Research, 40(3), 677-710.
Hooper, K. (1997). Statement of financial position… What's in a name? Chartered Accountants Journal of New Zealand, 76(3), 37-40.
Hungerford, K. (1984). Computers: An accounting perspective. Australian Accountant, 54(11), 997-999.
ICANZ. (2001). Statement of concepts for general purpose financial reporting. New Zealand Accounting Standards (July 2004 ed.). New Zealand.
ICANZ. (2004). Applicable financial reporting standards: New Zealand equivalents to international financial reporting standards (Vol. January 2005). Auckland: Institute of Chartered Accountants of New Zealand.
ICANZ. (n.d.). Financial reporting standards. Retrieved September 10, 2003, from www.icanz.co.nz/StaticContent/AGS/FRSIndex.cfm
Johnson, L. T. (2005). Relevance and reliability. FASB Report / Financial Accounting Standards Board, 380(Feb), 5-8, Retrieved from http://www.fasb.org/articles&reports/relevance_and_reliability_tfr_feb_2005.pdf.
Kirschenheiter, M. (1997). Information quality and correlated signals. Journal of Accounting Research, 35(1), 43-59.
Lang, Y. (2005). Technical update: International. Accounting & Business, Apr, 42.
Lindner, J. R. (2002). Handling of nonresponse error in the journal of agricultural and extension education. Journal of Agricultural and Extension Education, 40(6).
Lont, D. (2002). Unspecified operating expense disclosure requirements in New Zealand. Pacific Accounting Review, 14(2), 57-95.
McCaslin, T. E., & Stanga, K. G. (1983a). Accounting information adjusted for changing prices: How do users react? The Journal of Commercial Bank Lending, 65(11), 50-61.
McCaslin, T. E., & Stanga, K. G. (1983b). Related qualities of useful accounting information. Accounting and Business Research, 14(53), 35-41.
McDaniel, L., Martin, R. D., & Maines, L. A. (2002). Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review, 77, 139-167.
Measelle, R. L. (1994). Market value accounting. Cato Journal, 13(3), 403-413.
Nichols, L. M., & Buerger, K. H. (2002). An investigation of the effect of valuation alternatives for fixed assets on the decisions of statement users in the United States and Germany. Journal of International Accounting Auditing & Taxation, 11(2), 155.
NZSA. (1993). Statement of concepts for general purpose financial reporting. Wellington: NZSA.
Pacter, P. (1999). Accounting for life. Accountancy, 124(1273), 72-83.
Paterson, R. (2001). Financial instruments. Accountancy, 127(1291), 105-114.
Rayburn, W. B., Tosh, D. S., & Williams, R. E. (1991). FASB concept statement 2: A framework for more useful appraisal reporting. The Appraisal Journal, 59(3), 319-328.
Rubrico, J. G. U. (2005). SEC accountant questions valuation of CAP land. BusinessWorld, Manila(Jan 31), 1.
Scott, J. (2005). NZ IAS 41 agriculture. Chartered Accountants Journal of New Zealand, 84(1), 39-41.
Sealy-Fisher, V. (2005). FRSB developments. Chartered Accountants Journal of New Zealand, 84(1), 44-45.
Sekaran, U. (2000). Research methods for business: A skill-building approach (3rd ed.). New York: John Wiley & Sons Inc.
Smith, M. (1996). Qualitative characteristics in accounting disclosures: a desirability trade-off. Managerial Auditing Journal, 11(3), 11-16.
Sorter, G. H. (1973). Objectives of financial statements - an inside view. The Canadian Chartered Accountant, 103(5), 30-35.
Stamp, E. (1982). First steps towards a British conceptual framework. Accountancy, 93, 123-130.
Stanga, K. G. (1980). The relationship between relevance and reliability: Some empirical results. Accounting and Business Journal, 11, 29-39.
Teixeira, A. (2005). The new NZ GAAP. Chartered Accountants Journal of New Zealand, 84(1), 52-53.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207-220.
Weygandt, J. J., Barth, M. E., Collins, W. A., Crooch, G. M., Frecka, T. J., Imhoff Jr, E. A., et al. (1993). Response to the FASB discussion memorandum "recognition and measurement of financial instruments". Accounting Horizons, 7(3), 95-107.
White, A. (2003). Proposals for business combinations. Accountancy SA, Jul, 11-15.
Whittington, G. (1989). Accounting standard setting in the UK after 20 years: A critique of the Dearing and Solomons reports. Accounting and Business Research, 19(75), 195-205
In situ aerosol measurements taken during the 2007 COPS field campaign at the Hornisgrinde ground site
No full textCopyright @ 2011 Royal Meteorological Society.The Convective and Orographically-induced Precipitation Study (COPS) campaign was conducted during the summer of 2007. A suite of instruments housed at the top of the Hornisgrinde Mountain (1156 m) in the Black Forest region of south-west Germany provided datasets that allow an investigation into the physical, chemical and hygroscopic properties of the aerosol particles sampled during COPS. Organic mass loadings were found to dominate the aerosol composition for the majority of the project, exceeding 8 µg m−3 during a period of high pressure, high temperature, and low wind speed. The ratio of organic:sulphate sub-micron mass concentration exceeds 10:1 during the same time period. Back trajectories show air from this time-frame passing slowly over the local forest and not passing over any local anthropogenic sources. Occasional peaks in nitrate mass loadings were associated with changes in the typical wind direction from south-westerly to north-westerly where air had passed over the Stuttgart region. Size distribution data shows a dominant accumulation-mode when the measurement site was free from precipitation events. A sharp increase in ultrafine particle number concentration was seen during most days commencing around noon. The apparent growth of these particles is associated with an increase in organic mass loading, suggesting condensational growth. For the most part, with the exception of the high pressure period, the aerosol properties recorded during COPS were comparable to previous studies of continental aerosol properties.NER
Relevance and reliability: A trade-off?
No full textAccording to the Statement of Concepts, two qualitative characteristics that financial accounting information should possess are relevance and reliability. There is a long-held belief that there is a trade-off relationship between these qualities. However, very little empirical investigation has tested the presence of this relationship, and that which has found no empirical support for this.
This dissertation investigates the correlation of interest groups’ perception differences between the relevance and reliability of historical cost and fair value measures. 397 participants from three interest groups; debt providers, equity providers, and statement preparers, were solicited for this sample, with 228 (57.4%) usable responses received. The convergence toward International Financial Reporting Standards (IFRSs), and its preference for fair value, was utilised as the setting for this investigation. With the belief that there is a trade-off in relevance and reliability with the move from historical cost toward fair value, six topical asset classification examples were tested.
Individual analysis of the three groups found a positive relationship, which was significant on almost all occasions, between the perceptions of relevance and reliability. While the results go against the long-held belief of a trade-off between relevance and reliability, the results are consistent with previous empirical findings in this area. These research results have implications for standard setters that advocate, and mandate, the use of historical cost which appears to provide information which is both less relevant, and less reliable.UnpublishedAnonymous. (2005). Convergence is still on the table. International Accounting Bulletin, Mar 16, 10-11.
Beutel, P. A., & Ray, B. (2004). Grasping the value of intangible assets. The International Tax Journal, 30(1), 35-46.
Brownlee, E. R., Ferris, K. R., & Haskins, M. E. (2001). Corporate financial reporting. New York: McGraw Hill.
Chalmers, K., & Godfrey, J. (2003). Companies in the danger zone. Australian CPA, 73(10), 69-72.
Cochrane, D. (1994). Intangible assets and accounting regulation. Chartered Accountants Journal of New Zealand, 73(5), 79-81.
Daniel, W. W. (1990). Applied nonparametric statistics (2nd ed.). Boston: PWS-KENT Publishing Company.
Duncan, K., & Moores, K. (1988). Usefulness of CCA information for investor decision making: A laboratory experiment. Accounting and Business Research, 18(70), 121-132.
Dye, R. A., & Sridhar, S. S. (2004). Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research, 42(1), 51-88.
Ebling, P. (1989). Accountants and the seven year itch. Accountancy, 103(1150), 22-23.
Emenyonu, E. N., & Adhikari, A. (1998). Measuring the degree of international harmony in selected accounting measurement practices. Australian Accounting Review, 8(2), 24-33.
Entwistle, G. M., & Phillips, F. (2003). Relevance, reliability, and the earnings quality debate. Issues in Accounting Education, 18(1), 79-92.
Ettredge, M., Shane, P. B., & Smith, D. B. (1995). Overstated quarterly earnings and analysts' earnings forecast revisions. Decision Sciences, 26(6), 781-802.
FASB. (1980). Qualitative characteristics of accounting information. In Statement of financial accounting concepts no. 2.
FASB. (2004). Original Pronouncements; As amended (Vol. 2004/2005): John Wiley & Sons, Inc.
Firer, S. (2002). Is anybody listening? Accountancy SA, Mar, 19-21.
Fone, B. (1997). Historical cost still makes sense for agricultural assets. Accountancy, 119(1246), 66.
Fortin, S. (2005). Relevant and reliable? CA Magazine, 138(2), 45-48.
Godfrey, A. (1993). Brand valuations - relevant or reliable? The Accountants' Journal, 72(11), 29-32.
Gray, R. P. (2003). Research note: Revisiting fair value accounting-measuring commercial banks' liabilities. Abacus, 39(2), 250-272.
Harding, T. (2000). IAS 39: A tangled web. Accountancy, 125(1278), 85-86.
Hasan, H., & Tibbets, R. (1996). Bring on the beancounters. Charter, 67(10), 42-43.
Healy, P. M., Myers, S. C., & Howe, C. D. (2002). R&D accounting and the trade-off between relevance and objectivity. Journal of Accounting Research, 40(3), 677-710.
Hooper, K. (1997). Statement of financial position… What's in a name? Chartered Accountants Journal of New Zealand, 76(3), 37-40.
Hungerford, K. (1984). Computers: An accounting perspective. Australian Accountant, 54(11), 997-999.
ICANZ. (2001). Statement of concepts for general purpose financial reporting. New Zealand Accounting Standards (July 2004 ed.). New Zealand.
ICANZ. (2004). Applicable financial reporting standards: New Zealand equivalents to international financial reporting standards (Vol. January 2005). Auckland: Institute of Chartered Accountants of New Zealand.
ICANZ. (n.d.). Financial reporting standards. Retrieved September 10, 2003, from www.icanz.co.nz/StaticContent/AGS/FRSIndex.cfm
Johnson, L. T. (2005). Relevance and reliability. FASB Report / Financial Accounting Standards Board, 380(Feb), 5-8, Retrieved from http://www.fasb.org/articles&reports/relevance_and_reliability_tfr_feb_2005.pdf.
Kirschenheiter, M. (1997). Information quality and correlated signals. Journal of Accounting Research, 35(1), 43-59.
Lang, Y. (2005). Technical update: International. Accounting & Business, Apr, 42.
Lindner, J. R. (2002). Handling of nonresponse error in the journal of agricultural and extension education. Journal of Agricultural and Extension Education, 40(6).
Lont, D. (2002). Unspecified operating expense disclosure requirements in New Zealand. Pacific Accounting Review, 14(2), 57-95.
McCaslin, T. E., & Stanga, K. G. (1983a). Accounting information adjusted for changing prices: How do users react? The Journal of Commercial Bank Lending, 65(11), 50-61.
McCaslin, T. E., & Stanga, K. G. (1983b). Related qualities of useful accounting information. Accounting and Business Research, 14(53), 35-41.
McDaniel, L., Martin, R. D., & Maines, L. A. (2002). Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review, 77, 139-167.
Measelle, R. L. (1994). Market value accounting. Cato Journal, 13(3), 403-413.
Nichols, L. M., & Buerger, K. H. (2002). An investigation of the effect of valuation alternatives for fixed assets on the decisions of statement users in the United States and Germany. Journal of International Accounting Auditing & Taxation, 11(2), 155.
NZSA. (1993). Statement of concepts for general purpose financial reporting. Wellington: NZSA.
Pacter, P. (1999). Accounting for life. Accountancy, 124(1273), 72-83.
Paterson, R. (2001). Financial instruments. Accountancy, 127(1291), 105-114.
Rayburn, W. B., Tosh, D. S., & Williams, R. E. (1991). FASB concept statement 2: A framework for more useful appraisal reporting. The Appraisal Journal, 59(3), 319-328.
Rubrico, J. G. U. (2005). SEC accountant questions valuation of CAP land. BusinessWorld, Manila(Jan 31), 1.
Scott, J. (2005). NZ IAS 41 agriculture. Chartered Accountants Journal of New Zealand, 84(1), 39-41.
Sealy-Fisher, V. (2005). FRSB developments. Chartered Accountants Journal of New Zealand, 84(1), 44-45.
Sekaran, U. (2000). Research methods for business: A skill-building approach (3rd ed.). New York: John Wiley & Sons Inc.
Smith, M. (1996). Qualitative characteristics in accounting disclosures: a desirability trade-off. Managerial Auditing Journal, 11(3), 11-16.
Sorter, G. H. (1973). Objectives of financial statements - an inside view. The Canadian Chartered Accountant, 103(5), 30-35.
Stamp, E. (1982). First steps towards a British conceptual framework. Accountancy, 93, 123-130.
Stanga, K. G. (1980). The relationship between relevance and reliability: Some empirical results. Accounting and Business Journal, 11, 29-39.
Teixeira, A. (2005). The new NZ GAAP. Chartered Accountants Journal of New Zealand, 84(1), 52-53.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207-220.
Weygandt, J. J., Barth, M. E., Collins, W. A., Crooch, G. M., Frecka, T. J., Imhoff Jr, E. A., et al. (1993). Response to the FASB discussion memorandum "recognition and measurement of financial instruments". Accounting Horizons, 7(3), 95-107.
White, A. (2003). Proposals for business combinations. Accountancy SA, Jul, 11-15.
Whittington, G. (1989). Accounting standard setting in the UK after 20 years: A critique of the Dearing and Solomons reports. Accounting and Business Research, 19(75), 195-205
From evidence-based research to practice-based evidence : disseminating a web-based computer-tailored workplace sitting intervention through a health promotion organisation
No full textProlonged sitting has been linked to adverse health outcomes; therefore, we developed and examined a web-based, computer-tailored workplace sitting intervention. As we had previously shown good effectiveness, the next stage was to conduct a dissemination study. This study reports on the dissemination efforts of a health promotion organisation, associated costs, reach achieved, and attributes of the website users. The organisation systematically registered all the time and resources invested to promote the intervention. Website usage statistics (reach) and descriptive statistics (website users' attributes) were also assessed. Online strategies (promotion on their homepage; sending e-mails, newsletters, Twitter, Facebook and LinkedIn posts to professional partners) were the main dissemination methods. The total time investment was 25.6 h, which cost approximately 845 EUR in salaries. After sixteen months, 1599 adults had visited the website and 1500 (93.8%) completed the survey to receive personalized sitting advice. This sample was 38.3 +/- 11.0 years, mainly female (76.9%), college/university educated (89.0%), highly sedentary (88.5% sat >8 h/day) and intending to change (93.0%) their sitting. Given the small time and money investment, these outcomes are positive and indicate the potential for wide-scale dissemination. However, more efforts are needed to reach men, non-college/university educated employees, and those not intending behavioural change
1963 First Year Students
No full textBlack and white photo; unmounted.Back - Richard Baldwin, D. Brain, M. Clegget, Peter Cocker, G. Dick, C. Downing, Keith Cowley, Jim Cawthorne, Paul Mannion; third row - Chris O'Donnell, F. Kruimink, Dave Kleeman, Dave Kidd, Mal Kuerschner, C. Gregson, Geof Gill, Jim Hughes, Barry Lawes, Napier Mitchell, B. Matthews; second row - Bryan Thomas, Bruce Thyer, Adrian Smith, Peter Saint, M. Smith, Ed Smulders, Len Snell, B. Spry, Greg Young, R. Stephens, A. Thorpe, Bob Sampson; front - Dave Ransom, B. Skinner, Ron Liebich, A. Wilkinson, G. Wyatt, T. Wordley, Bruce Shepherd
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