20 research outputs found
Converting financial statements: operating to capitalised leases
No full textPurpose – The purpose of this paper is to examine how capitalising operating leases under IFRS 16/AASB 16 affects the financial statements and value relevance of financial information. In doing so, limitations of exiting methods are highlighted and improved upon. Design/methodology/approach – Imhoff et al.’s (1991) constructive method for capitalising operating leases is improved upon and used to restate the financial statements of 165 S&P/ASX200 companies. The financial position, key ratios and value relevance are tested for significant differences. Findings – The results provide evidence that capitalising operating leases affects financial statements and value relevance. Originality/value – Imhoff et al.’s (1991) constructive method has been refined, providing an improved method for capitalising operating leases than the one that has been used in the past. From a practical perspective, this research provides evidence supporting the “right-of-use” method proposed by the IASB which will see previous off-balance-sheet leases recognised.Wei Xu, Robyn Alexandra Davidson and Chee Seng Cheon
NGO communication and activism via electronic media: Australian evidence
No full textNon-government organisations (NGOs) communicate their ideas and views in a variety of ways, but electronic means are becoming more pervasive. Most NGOs have a website and many provide free information through subscriptions to electronically mailed newsletters and updates. Communication between NGOs and corporate entities, in particular, is an area that has not been investigated to a large extent, even though research on companies' social and environmental record has regularly referred to the influence of NGOs on corporate reporting practices. The purpose of this study is, therefore, twofold. It examines the Australian websites of eight large NGOs and provides an assessment of each site based on an evaluative framework. It then provides a more in-depth investigation into one of those elements: action or activism. In particular, the paper considers if and how NGOs engage in activism directed at companies or corporate entities via their webpages and through email. The results show that the websites of the sample NGOs are generally of good quality aesthetically, and provide relevant information on issues and campaigns. They do use their websites for activist purposes, but most commonly information on websites for activist purposes, but most commonly information on websites that refers to companies concerns relationships and partnerships, rather than providing any negative views or challenging corporate activities.Carol A. Tilt, Robyn Davidson, Matthew Tillin
History of cervical cancer and the role of the human papillomavirus, 1960–2000
No full textThe history, largely untold, of the development of cervical cytology, of effective screening and its ultimate success in reducing cervical cancer incidence and mortality, and the viral cause of cervical cancer, took place within a complex social background of changing attitudes to women’s health and sexual behaviour.
Dr Georges Papanicolaou’s screening method (the Pap smear) started in the US in the 1940s. It was widely used in the UK a decade later and a national programme of cervical screening was established in 1988. The association of sexually transmitted human papillomavirus (HPV) with cervical cancer was less readily accepted. The detection of HPV16 in cervical cancers at the end of the 1970s was aided by the explosion of laboratory, clinical, and public health research on new screening tests and procedures. These made possible the successful development, licensing and use of preventive vaccines against the major oncogenic HPV types, HPV16 and -18.
The Witness Seminar was attended by virologists, cytologists, gynaecologists, epidemiologists and others and addressed the development of cytology as a pathological discipline. They discussed who became cytologists and screeners; the evolution of screening in the UK and elsewhere; the impacts of colposcopy and of HPV; and the discovery of virus-like particles and the development of the HPV vaccine.
The meeting was chaired by Professor Glenn McCluggage and the topic was suggested by Professor David Jenkins. Contributors include: Professor Valerie Beral, Professor Saveria Campo, Professor Jocelyn Chamberlain, Professor Dulcie Coleman, Dr Lionel Crawford, Professor Heather Cubie, Professor Jack Cuzick, Dr Ian Duncan, Dr Winifred Gray, Dr Amanda Herbert, Professor David Jenkins, Dr Elizabeth Mackenzie, Dr Joan Macnab, Professor Anthony Miller, Professor Julian Peto, Dr Catherine Pike, Professor Peter Sasieni, Professor Albert Singer, Dr John Smith, Professor Margaret Stanley, Mrs Marilyn Symonds, Dr Anne Szarewski, Professor Leslie Walker, Mr Patrick Walker, Dr Margaret Wolfendale and Professor Ciaran Woodman. Two appendices with reminiscences from Professor Leopold Koss, Dr Arthur Spriggs and Dr O A N (Nasseem) Husain complete the volume
UAS Literary & Arts Journal
No full textProof copy provided by Tidal Echoes.Tidal Echoes presents an annual showcase of writers and artists who share one thing in common: a life surrounded by the rainforests and waterways of Southeast Alaska.Ithaca / Helmar, Patrice -- Editor’s Note / Bay, Thomas -- Acknowledgements / Brown, Alexandra, Bay, Thomas, Boucher, Jacqueline, and Wall, Emily -- Chinatown Hotel / Merk, William S. -- Living by a Tank Farm Cradle Song / Prescott, Vivian Faith -- Shellscape / Cohen, Sarah -- She Would Never Understand His Hipster Ways / Kitchin, Hollis -- Eagle / Dumesnil, Jill -- Superfund / Prescott, Vivian Faith -- June 20, 1977 / Prescott, Vivian Faith -- Pipe Dreams / Prescott, Vivian Faith -- 23 Camp Rules / Prescott, Vivian Faith -- Facing the Wind / Branch, Dan -- Gray Peace / Branch, Dan -- Music on Troubled Waters / Stokes, Richard -- Dark Smoke of Goodbye / Stokes, Richard -- 1969 Anit-War Rally / Holloway, Robyn -- Old Canyon Studio / Holloway, Robyn -- Elegy / Peterson, Daniel -- Lifeline / Laster, Kate -- Load your Lips! / Laster, Kate -- Let’s Call this One an Origin Story / Laster, Kate -- Badlands / Pilsbury, Kent -- Dryas from Ground Level / Stokes, Richard -- Learning the Ropes / Cortés Pérez, Ryan -- Lucid Memory / Cortés Pérez, Ryan -- Dirt / Bush, Megan -- Liquor Shack / Cortés Pérez, Ryan -- Constellations / Bush, Megan -- Chemawa School Cemetery (Founded 1886) / Dauenhauer, Richard -- Unfinished Business / Dauenhauer, Richard -- Triptych, Easter 2011 / Dauenhauer, Richard -- Gardening with Elijah / Dauenhauer, Richard -- Winter Promise / Dauenhauer, Richard -- Daanaawaakh / Dauenhauer, Richard -- Morning Miracle / Lende, Heather -- Untitled / Dauenhauer, Nora Marks -- Reflecyflec / Mundy, Joel -- Pets at Marks Trail / Dauenhauer, Nora Marks -- Summer Bears / Christianson, Kersten -- Rie’s Song / Christianson, Kersten -- October Luna / Christianson, Kersten -- Persephone’s Return / Christianson, Kersten -- “Arctic Terns” / Hocker, Kathy -- Let’s Not Give Mind to Existentialism / Stangeland, Meghan -- Killing the Queen / Stangeland, Meghan -- Split Wood / Pillsbury, Kent -- Capturing a Moment: An Interview with Patrice Helmar / Boucher, Jacqueline -- Man Feeding Birds in Istanbul / Helmar, Patrice -- Real Good Heart / Helmar, Patrice -- Self Portrait, New England / Helmar, Patrice -- Roald’s Hair / Helmar, Patrice -- Harem Wall / Helmar, Patrice -- Roma / Helmar, Patrice -- Calypso / Helmar, Patrice -- The Suitors / Helmar, Patrice -- Dream of the Kores / Helmar, Patrice -- Domestic Items / Dalthorp, Pedar -- Steel Ka / Giordano, Calcedonia Charles -- Cast Iron Clay / Harris, Chelsie -- Oil and Vinegar Set / Parker, Bonilyn -- Coffee Set / Parker, Bonilyn -- Queen of Wastelandia / Laster, Kate -- Shino Tea Set / Harris, Chelsie -- Cleanse / LaVerne, Heather -- Aunt Jen / Campbell, Jack -- The Spoken Forest / Hayes, Ernestine -- Love / Eichorst, Annie -- Things I Remember About My Dad / Godkin, Mike -- September on the Cruise Ship Dock / Haight, Lauren -- Potatoes / Johnson, Tina M. -- Gray Matter / Johnson, Tina M. -- Termination Dust / Johnson, Tina M. -- Pick Up Lines for Poets / Eriksen, Christy NaMee -- The Catch / Vaida, Catelin -- Low Fidelity / Kelleher, James -- Icky Little Miracles / Dornbirer, McKenzie -- The Geometry of Words: An Interview With Kim Heacox / Boucher, Jacqueline -- Yesterday / Heacox, Kim -- Sprout / Cohen, Sarah -- Catch / Cohen, Sarah -- My Eyes Have Seen You / Shockley, Rebecca -- Minuet / Elensohn, Bonnie -- Prince Rupert / Swift, Lauren -- around a white man’s fire / Aya, Nahaan -- Once So Close / Budbill, Andria -- Stasis / Landis, Rod -- Haul Out / Buckley, Linda -- Heidi’s Boy / Buffalo, T.M. -- Pearls of Wisdom / Lumba, Grace -- Only Once / Burge, Heather -- Utopia / Chadsey, Brad -- Shooting Stars / Stokes, Richard -- Escape Artist / Cramer, Anna -- Fall Leaf / Cramer, Anna -- First Cast / Cramer, Anna -- Autumn’s Turning Colors / Hoffman, Anna -- Eight-Bar Screen-Door Blues / Whalen, Teague -- Bloodlines / Whalen, Teague -- Sky Blue Sky / Whalen, Teague -- The Best Country Song She Never Wrote / Whalen, Teague -- Caribou / Mundy, Joel -- Author and Artist Biographies -- Delphi / Helmar, Patric
UAS Literary & Arts Journal
No full textProof copy provided by Tidal Echoes.Tidal Echoes presents an annual showcase of writers and artists who share one thing in common: a life surrounded by the rainforests and waterways of Southeast Alaska.American Heritage / Kane, Jeremy -- Dedication -- Editor’s Note / Brown, Alexandra -- Acknowledgements / Stangeland, Meghan, Brown, Alexandra, Sleepy, Karissa, and Wall, Emily -- “Just Throw Some Wood on me and Watch me Burn” / Cranston, Kristina -- Fast Ferry / Tomlinson, Elise -- “A Quiet Fire” / Cranston, Kristina -- Delivery / Siegel, Seth -- Fixer Upper / Elsensohn, Bonnie -- Ernest Gruening Cabin / Elsensohn, Ernest -- Two Ravens / Elsensohn, Bonnie -- The Party / Wood, Adam -- When an Old Woman Dies… / Spartz, Mary Lou -- Primal Memories / Spartz, Mary Lou -- Woman-with-Words / Prescott, Vivian Faith -- Yéil Tundatáani, Raven Thinking / Prescott, Vivian -- Tundatáan yák’w, Little Faces of Thought / Prescott, Vivian Faith -- Dorothy’s Day / Enge, Carrie -- Questions / Boucher, Jacqueline -- Broken Heart / Wood, Adam -- Tribute / Boucher, Jacqueline -- A List of Demands / Boucher, Jacqueline -- Bad Poetry / Boucher, Jacqueline -- Timemachinist Mark IX / Giordano, Cal C. -- Bladeous Maximus / Giordano, Cal C. -- Aqua Ghost / Wood, Adam -- Dusk - Wood, Adam -- The Serpent / Boucher, Jacqueline -- Reflections / Levshakoff, Shaka -- Field in Film / Kendall, Jordan -- Leaving the outside / Holloway, Robyn -- The North / Unzicker, Guy -- Written in the Week Following a Funeral I Attended / Unzicker, Guy -- Capital Transit / Unzicker, Guy -- How to be Loved / Unzicker, Guy -- El Camino / Unzicker, Guy -- Lilac 1 / Hambleton, Jessica -- Changing Stations / Whalen, Teague -- Upper-Crossing Guard Station / Whalen, Teague -- Beneath Her Whiskey Breath / Whalen, Teague -- The Mingling of Words: An Interview with Richard Dauenhauer / Sleepy, Karissa -- Sugar Blues / Dauenhauer, Richard -- Sparrow Hills / Dauenhauer, Richard -- Erotic Epigrams / Dauenhauer, Richard -- Sappho: A Constellation of Fragments and Poems / Dauenhauer, Richard -- Wednesday Night / Haight, Lauren -- Bling Dynasty Detail / Kane, Jeremy -- Hot Coffee Cups/ Kane, Jeremy -- Tip Jar / Kane, Jeremy -- American History / Kane, Jeremy -- Country Style / Kane, Jeremy -- I Love Juneau / Kane, Jeremy -- Kentucky Fried Ceramics / Kane, Jeremy -- Bar Story Jugs / Kane, Jeremy -- Diner Mugs / Kane, Jeremy -- TCB Drink Set / Kane, Jeremy -- USA Ice Cream Bowls / Kane, Jeremy -- Vintage Mustache Mugs / Kane, Jeremy -- Crow Jar / Alcorn, Doris -- Chilkat Dancer and Button Blanket Dancer / Cassidy, Tamsen -- Remembrance / Dumesnil, Jill -- Sockeye Supper / Elstad, Kija Ann -- Cliffs and Baby Crow / Buell, Brittany -- Mother’s Warmth / Elstad, Kija -- Mendenhall Fireweed / Brooks, Clare -- A Pause Beneath the Devil’s Club / Tomlinson -- Talk Bold to Me / Haight, Lauren -- MY HEART, IN SUBWAY STATIONS / Eriksen, Christy NaMee -- HOW TO TELL IF A KOREAN WOMAN LOVES YOU / Eriksen, Christy NaMee -- PROFILE / Eriksen, Christy NaMee -- LIKE ANY AMERICAN MEAL / Eriksen, Christy -- In Search of Grandfather Clam / Christianson, Kersten -- Lineage / Christianson, Kersten -- Hope, Renewal and Herring / Christianson, Kersten -- Kilns, Americana, and Clay: An Interview with Jeremy Kane / Sleepy, Karissa -- Lamb Juice Couscous / Budbill, Andria -- Border Dance / Budbill, Andrian -- My Hands / Dauenhauer, Nora Marks -- Finding Frank Italio / Dauenhauer, Nora Marks -- First Flight in 1903 / Miller, Clara -- A Smell is Implied / Newman, Casey -- Bare Tales / Stokes, Richard -- The Last Ivory-Billed Woodpecker / Stokes, Richard -- WATCHING THE DEER / Kiffer, Dave -- PETERSBURG, 1974 / Kiffer, Dave -- A SIMPLE BEACH OF THE LAST FRONTIER / Kiffer, Dave -- A Palette Made from Birch / Becker, Sammy -- Moving Forward / Grant, Cory -- Fungi Fingers / Stokes, Richard -- Out on a Limb / Stokes, Richard -- Gastineau Channel Sunrise / Stokes, Richard -- Evergreen / Cramer, Anna -- Communion / Wehnes, Todd -- Becoming / Solovyov, Eugene -- I’m Gone / Cramer, Anna -- Wild Cucumber / Handley, Madeline -- Genesis / Waring, Margo -- Learning Cursive: Second Grade Penmanship Lesson / Waring, Margo -- In the time before words / Lamb, Jonas -- Anything I can put ketchup on / Lamb, Jonas -- Bread Dough Memory / Kalk, Colin -- Double Sestina: Elmer’s Glue Dragons / Kalk, Colin -- Night Comes Early (Eaglecrest) / Tomlinson, Elise -- Douglas Harbour / Hoffman, Anna -- Pussy Willows / Hoffman, Anna -- Fireweed Tower / Hoffman, Anna -- Rain Drops on Lupine Leaves / Hoffman, Anna -- Barbies / LaVerne, Heather -- His Bunk / Carter, Richard -- Poetic Memoir / Block, Nathan -- Untitled \ Thomerson, Justin -- How to Kill an Enemy / Hoffman, Anna -- Author and Artist Biographie
Characterization of neurotropic HPAI H5N1 viruses with novel genome constellations and mammalian adaptive mutations in free-living mesocarnivores in Canada
No full textThe GsGd lineage (A/goose/Guangdong/1/1996) H5N1 virus was introduced to Canada in 2021/2022 through the Atlantic and East Asia-Australasia/Pacific flyways by migratory birds. This was followed by unprecedented outbreaks affecting domestic and wild birds, with spillover into other animals. Here, we report sporadic cases of H5N1 in 40 free-living mesocarnivore species such as red foxes, striped skunks, and mink in Canada. The clinical presentations of the disease in mesocarnivores were consistent with central nervous system infection. This was supported by the presence of microscopic lesions and the presence of abundant IAV antigen by immunohistochemistry. Some red foxes that survived clinical infection developed anti-H5N1 antibodies. Phylogenetically, the H5N1 viruses from the mesocarnivore species belonged to clade 2.3.4.4b and had four different genome constellation patterns. The first group of viruses had wholly Eurasian (EA) genome segments. The other three groups were reassortant viruses containing genome segments derived from both North American (NAm) and EA influenza A viruses. Almost 17 percent of the H5N1 viruses had mammalian adaptive mutations (E627 K, E627V and D701N) in the polymerase basic protein 2 (PB2) subunit of the RNA polymerase complex. Other mutations that may favour adaptation to mammalian hosts were also present in other internal gene segments. The detection of these critical mutations in a large number of mammals within short duration after virus introduction inevitably highlights the need for continually monitoring and assessing mammalian-origin H5N1 clade 2.3.4.4b viruses for adaptive mutations, which potentially can facilitate virus replication, horizontal transmission and posing pandemic risks for humans.Canadian Food Inspection Agency emergency funding for 2022 AIV outbreak
'Beyond, both the Old World, and the New': Authority and Knowledge in the works of Francis Bacon, with special reference to the New Atlantis
No full textPhDThis study investigates the role of authority in the works of Francis Bacon,
arguing that the issue of authority provides not only an interpretation of New
Atlantis, but an important structural component of his body of works. From
the first manifestation of his philosophical project to his last works of natural
history, authority is an all-pervasive issue - the authority of nature, of
scripture, of the named author, and how authority functions in the
dissemination of natural knowledge. Chapter one argues that the publication
of New Atlantis alongside Sylva sylvarum in 1626/7 was more the result of
William Rawley's need to assert his own authority as the protector and
disseminator of Bacon's textual legacy than an appreciation of the work's own
qualities. Chapter two considers Bacon's views of history and time,
suggesting that Bacon not only conceived of a new, progressive mode of
historical time which would allow for the assertion of a textual authority based
on the records of a civilisation unbroken by the vicissitudes of time, but that
he figured these theories in New Atlantis. Chapter three argues that Bacon
used theology both as defence and imperative to his intellectual programme,
while his attempt to move beyond the deterministic, Calvinist world-view to
allow for multiple possible futures, or `chance': Bacon could then present
experiment as the way of eliminating chance, in order to accelerate the rate of
new discovery. Chapter four investigates Bacon's manipulations of textual
authority, from the early rehearsals of the Instauratio magna to the
performance of reliability in print in Sylva sylvarum. Finally, the afterword
seeks to suggest that the New Atlantis hinges on the issues of authority with
which Bacon engaged throughout his career and writings: in the issue of
authority, Francis Bacon found the beginning and the end of his philosophy
Isaac Cruikshank and the Notion of British Liberty
No full textThis is a history of communication, specifically those communications found in past (imagined) communities which augmented, shaped and renegotiated shared culture. This culture, perceptible during the late Georgian era in public forms such as books, pamphlets, prints, performance, architecture, paintings and a wide range of ephemeral material, positions itself inextricably within the visual imagination. This then is also a history of visual communicative cultures, of the various shapes and forms that occupied the ocular registers of past peoples. Graphic satire was one of these contemporary visual forms and it is therefore a task of this thesis to place this printed single-sheet medium within the lives and cultural perception of late-eighteenth and early-nineteenth century Britons; specifically, due to where these satires were published, Londoners. Like all historical sources, graphic satires present specific challenges. They were publicly facing compositions designed to shock and provoke; outwardly packed with sex, titillation, violence and prurient curiosity, framed by lewd, deliciously vicious and bawdy narratives, and set against the dirt and grime of London's streets.
Hence satirical prints were as much an aspect of rude culture as visual culture, yet this does not mean they had nothing serious or important to say. Indeed one of the major thematic agendas of graphic satire in this period concerned notions of British liberty. It is therefore the central task of this thesis to unpick how and why this medium represented libertarian values in the way it did
The Transformation of the Soviet Enterprise and its Management: A Literature Review
No full textThis article reviews literature on the transformation of the Soviet enterprise and its management. The review shows that Soviet management was much more multidimensional than previously assumed on the basis of official management descriptions. According to the official descriptions, the position of the Soviet manager mainly corresponded to that of the plant director who was responsible for the internal production processes of the factory. However, in reality, a Soviet manager's field of duties expanded from internal production management to struggling against the shortages of the centrally planned economy. Correspondingly, the review on transformation literature indicates that some of the empirical studies suffer from a rather inadequate methodology, as they tend to study enterprises and their management only at one point in particular time. Regardless of this, they sometimes draw very strong conclusions on transformation. In other words, several studies are based on a certain 'commonly accepted' view of Soviet management, instead of truly analysing the transformation taking place in post-Soviet companies. As previous empirical studies have not reached an unambiguous conclusion on the important topics linked to successful transformation, the article proposes some essential themes, which could increase understanding on the organisational and managerial transformation, and hence support the overall economic transformation process in the former Soviet Union.
