17 resultados para Harmonization of Accounting

em University of Queensland eSpace - Australia


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The aim of this research was to examine the nature and order of recovery of orientation and memory functioning during Post-Traumatic Amnesia (PTA) in relation to injury severity and PTA duration. The Westmead PTA Scale was used across consecutive testing days to assess the recovery of orientation and memory during PTA in 113 patients. Two new indices were examined: a Consistency-of-Recovery and a Duration-to-Recovery index. a predictable order of recovery was observed during PTA: orientation-to-person recovered sooner and more consistently than the following cluster; orientation-to-time, orientation-to-place, and the ability to remember a face and name. However, the type of memory functioning required for the recall face and name task recovered more consistently than that required for memorizing three pictures. An important overall finding was that the order-of-recovery'' of orientation and memory functioning was dependent upon both the elapsed days since injury, and the consistency of recovery. The newly developed indices were shown to be a valuable means of accounting for differences between groups in the elapsed days to recovery of orientation and memory. These indices also clearly increase the clinical utility of the Westmead PTA Scale and supply an objective means of charting (and potentially predicting) patients' recovery on the different components of orientation and memory throughout their period of hospitalization.

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Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.

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Background: A new immunoassay for free light chain measurements has been reported to be useful for the diagnosis and monitoring of monoclonal light chain diseases and nonsecretory myeloma. We describe experience with and some potential pitfalls of the assay. Methods: The assay was assessed for precision, sample type and stability, recovery, and harmonization of results between two analyzers on which the reagents are used. Free-light-chain concentrations were measured in healthy individuals (to determine biological variation), patients with monoclonal gammopathy of undetermined significance, myeloma patients after autologous stem cell transplants, and patients with renal disease. Results: Analytical imprecision (CV) was 6-11% for kappa and A free-light-chain measurement and 16% for the calculated kappa/lambda ratio. Biological variation was generally insignificant compared with analytical variation. Despite the same reagent source, values were not completely harmonized between assay systems and may produce discordant free-light-chain ratios. In some patients with clinically stable myeloma, or post transplantation, or with monoclonal gammopathy of undetermined significance, free-light-chain concentration and ratio were within the population reference interval despite the presence of monoclonal intact immunoglobulin in serum. In other patients with monoclonal gammopathy of undetermined significance, values were abnormal although there was no clinical evidence of progression to multiple myeloma. Conclusions: The use of free-light-chain measurements alone cannot differentiate some groups of patients with monoclonal gammopathy from healthy individuals. As with the introduction of any new test, it is essential that more scientific data about use of this assay in different subject groups are available so that results can be interpreted with clinical certainty. (C) 2003 American Association for Clinical Chemistry.

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Mungbean (Vigna radiata L.), as a dryland grain legume, is exposed to varying timing and severity of water deficit, which results in variability in grain yield, nitrogen accumulation and grain quality. In this field study, mungbean crops were exposed to varying timing and severity of water deficit in order to examine: (1) contribution of the second flush of pods to final grain yield with variable timing of relief from water deficit, (2) the sensitivity to water deficit of the accumulation of biomass and nitrogen (N) and its partitioning to grain, and (3) how the timing of water deficit affects the pattern of harvest index (HI) increase through pod filling. The results showed that the contribution of the second flush to final yield is highly variable (1-56%) and can be considerable, especially where mid-season stress is relieved at early pod filling. The capacity to produce a second flush of pods did not compensate fully for yield reduction due to water stress. Relief from mid-season stress also resulted in continued leaf production, N-2 fixation and vegetative biomass accumulation during pod filling. Despite the wide variation in the degree of change in vegetative biomass and N during pod filling, there were strong relationships between grain yield and net-above-ground biomass at maturity, and grain N and above-ground N at maturity. Only in the extreme situations were HI and nitrogen HI affected noticeably. In those treatments where there was a large second flush of pods, there was a pronounced biphasic pattern to pod number production, with HI also progressing through two distinct phases of increase separated by a plateau. The proportion of grain yield contributed to by biomass produced before pod filling varied from 0 to 61% with the contribution greatest under terminal water deficit. There was a larger effect of water deficit on N accumulation, and hence N-2 fixation, than on biomass accumulation. The study confirmed the applicability of a number of long-standing physiological concepts to the analysis of the effect of water deficit on mungbean, but also highlighted the difficulty of accounting for timing effects of water deficit where second flushes of pods alter canopy development, biomass and yield accumulation, and N dynamics. Crown Copyright (C) 2003 Published by Elsevier B.V. All rights reserved.

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Background: The epidemiology of a disease describes numbers of people becoming incident, being prevalent, recovering, surviving, and dying from the disease or from other causes. As a matter of accounting principle, the inflow, stock, and outflows must be compatible, and if we could observe completely every person involved, the epidemiologic estimates describing the disease would be consistent. Lack of consistency is an indicator for possible measurement error. Methods: We examined the consistency of estimates of incidence, prevalence, and excess mortality of dementia from the Rotterdam Study. We used the incidence and excess mortality estimates to calculate with a mathematical disease model a predicted prevalence, and compared the predicted to the observed prevalence. Results: Predicted prevalence is in most age groups lower than observed, and the difference between them is significant for some age groups. Conclusions: The observed discrepancy could be due to overestimates of prevalence or excess mortality, or an underestimate of incidence, or a combination of all three. We conclude from an analysis of possible causes that it is not possible to say which contributes most to the discrepancy. Estimating dementia incidence in an aging cohort presents a dilemma: with a short follow-up border-line incident cases are easily missed, and with longer follow-up measurement problems increase due to the associated aging of the cohort. Checking for consistency is a useful strategy to signal possible measurement error, but some sources of error may be impossible to avoid.

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In the last decade, with the expansion of organizational scope and the tendency for outsourcing, there has been an increasing need for Business Process Integration (BPI), understood as the sharing of data and applications among business processes. The research efforts and development paths in BPI pursued by many academic groups and system vendors, targeting heterogeneous system integration, continue to face several conceptual and technological challenges. This article begins with a brief review of major approaches and emerging standards to address BPI. Further, we introduce a rule-driven messaging approach to BPI, which is based on the harmonization of messages in order to compose a new, often cross-organizational process. We will then introduce the design of a temporal first order language (Harmonized Messaging Calculus) that provides the formal foundation for general rules governing the business process execution. Definitions of the language terms, formulae, safety, and expressiveness are introduced and considered in detail.

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Environmental poisoning is most commonly associated with chronic longterm exposure to toxins rather than to acute exposure. Such repeated exposure to sublethal doses of compounds and elements presents problems in risk assessment. This is primarily because the data are unavailable to describe relationships between dose and effect at lower levels of exposure to toxins. Bioavailability of toxins also presents a problem because the data on bioavailability are sparse and seldom as high as the default of 100% bioavailability commonly used in risk assessment. Examples are presented of two toxins: arsenic as an elemental anthropogenic and geologic poison and ciguatoxin, a polyether ladder compound, as a toxin produced naturally by dinoflagellates. Bioavailability drives the toxicity of arsenic from contaminated sites, whereas tissue accumulation drives the toxicity of ciguatoxin. Considerable benefit is derived from the harmonization of regulatory processes where there is linkage of health and environmental factors in the derivation of credible risk assessment.

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The presentation of an aesthetic identity involves the accomplishment of a coherent, plausible narrative which links one's choices to desired characteristics of the self. As symbolic evidence of a person's taste, material culture is a vital component of a successful narrative. Via case studies of pivotal household objects, this paper uses face-to-face interview data as a way of investigating processes of aesthetic choice. Household objects are interpreted as material elements imbricated in the presentation of a socially plausible and internally consistent aesthetic self. Narrative analysis, and the concept of the epiphany-object, are proposed as useful ways of accounting for tastes in domestic material culture. Methodological questions of truth-telling and authenticity in the face-to-face context are considered, and the sociological problem of taste is scrutinized in light of ideas about social accountability and textual identity.

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The paper presents a framework for small area population estimation that enables users to select a method that is fit for the purpose. The adjustments to input data that are needed before use are outlined, with emphasis on developing consistent time series of inputs. We show how geographical harmonization of small areas, which is crucial to comparisons over time, can be achieved. For two study regions, the East of England and Yorkshire and the Humber, the differences in output and consequences of adopting different methods are illustrated. The paper concludes with a discussion of how data, on stream since 1998, might be included in future small area estimates.

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In seeking to increase the flexibility of their use of employee time, employers can pursue strategies based on the employment of casual and part-time workers (numerical flexibility) or strategies based on ad hoc variation of the working hours of permanent employees (working time flexibility). Patterns of flexibility strategies and their implications are examined in the context of a highly feminised sector of work-clerical and administrative employment in law and accounting firms. We consider whether, as is often assumed, working time flexibility strategies are generally better for employees because they avoid the substitution of core, high quality jobs with the peripheral, relatively insecure employment often associated with casualisation. Analysing data drawn from a survey of law and accounting firms, we argue that there are three distinct flexibility strategies adopted by employers, and that the choice of strategy is influenced by the size of the firm and the extent of feminisation. The quality of employment conditions associated with each strategy is investigated through an analysis of the determinants of training provision for clerical and administrative workers. Rather than an expected simple linear relationship between increasing casualisation and decreasing training provision, we find that firm size and feminisation are implicated. Larger firms that tend to employ at least some men and use a combination of working time and numerical flexibility strategies tend to provide more training than the small, more fully feminised firms that tend to opt for either casualisation or working time flexibility strategies. This suggests that, from an employee perspective, working time flexibility may not be as benevolent as is often thought.