A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

Regional variations in walking for different purposes : the south east Queensland quality of life study

Where people are located can influence behavioral choices and health outcomes through the effects of place on health. Walking is the most commonly reported form of nonoccupational and nonhousehold physical activity for adults. It is a behavior of particular interest to those in the transportation, urban planning, and public health fields. Researchers have examined patterns of walking from both an individual perspective (psychological and social factors) and from a broader community focus (location and built environment factors). The majority of studies have examined walking in the context of urban environments. Variations within regions (urban, periurban, and rural, for example) in walking have not been previously described. We use data from a regionally based quality of life survey to examine subregional variations in walking for particular purposes. Both the social and contextual variations that may underlie these differences are considered. This is useful in helping identify particular factors that may be further investigated in disaggregated analyses using GIS methods to identify specific differences in objective attributes between subregions that may influence peoples' choices to walk, such as walking infrastructure and the availability of destinations.

Understanding women's breast screening behaviour: a study carried out in South East London, with women aged 50-64 years

Objective To understand low uptake of breast cancer screening through exploring the personal reasoning underlying women's attendance or non-attendance, and identifying differences between those who attend and those who decline.

Design Cross-sectional survey.

Setting Community and home environments of women eligible for breast screening aged 50—64 years, living in South East London. Method Structured, self-completed or assisted-completion questionnaires.

Results The decision to attend or decline screening is rational and personally justifiable, engaging factors linked to emotions and attitude. Attitudes about breast screening and perceived personal importance of breast screening are the strongest predictors of attendance and non-attendance. There are differences between ethnic groups in perceptions of breast screening. Regular attendance at screening is associated with ethnicity, although consistent avoidance of mammography is not. Inconvenience is an important factor in missing appointments, and tends to be prolonged rather than specific to the time or day of the pre-booked invitation. GP and health worker advice are good persuaders towards attendance. Pain and anxiety during mammography are notable dissuaders against re-attending.

Conclusion Appropriate service provision requires consideration of local factors, as well as the medical needs of the population eligible for breast screening. Lay perceptions of potential personal costs of attending or not attending breast screening are important for guiding health promotion. Information providers should consider the language needs of a culturally and educationally mixed community. Health care professionals are well placed to encourage uptake of breast screening through disseminating information that promotes attendance, both within and outside the breast screening service.

Changing Visions of East Asia, 1943-93

Coastal marine habitat mapping using multi-beam acoustics, video data and a decision tree classifier on the temperate south-east Australian continental shelf

In this habitat mapping study, multi-beam acoustic data are integrated with extensive, precisely geo-referenced video validation data in a GIS environment to classify benthic substrates and biota at a 33km2 site in the near shore waters of Victoria, Australia. Using an automated decision-tree classification method, 5 representative biotic groups were identified in the Cape Nelson survey area using a combination of multi-beam bathymetry, backscatter and derivative products. Rigorous error assessment of derived, classified maps produced high overall accuracies (>85%) for all mapping products. In addition, a discrete multivariate analysis technique (kappa analysis) was used to assess classification accuracy. High-resolution (2.5m cell-size) representation of sea floor morphology and textural characteristics provided by multi-beam bathymetry and backscatter datasets, allowed the interpretation of benthic substrates of the Cape Nelson site and the communities of sessile organisms that populate them. Non-parametric multivariate statistical analysis (ANOSIM) revealed a significant difference in biotic composition between depth strata, and between substrate types. Incorporated with other descriptive measures, these results indicate that depth and substrate are important factors in the distributional ecology of the biotic communities at the Cape Nelson study site. BIOENV analysis indicates that derivatives of both multi-beam datasets (bathymetry and backscatter) are correlated with distribution and density of biotic communities. Results from this study provide new tools for research and management of the coastal zone.

Normative regionalism in East Asia

Normative regionalism has been largely overlooked and ignored; and
normative questions concerning regionalization are deemed unimportant,
idealist and irrelevant to Asia. This is mainly due to the domination of
realism, pragmatism and functional approaches, thus inhibiting the substantial
progress of regionalism in East Asia. It is time that scholars and
policy-makers take normative orders of regionalism seriously.
This chapter examines the state of normative regionalism and its impact
in East Asia through an overview of the historical evolution of the
concept of regionalism, the meanings of and variations in Asian regionalism,
and the impact of all these on regional cooperation in East Asia.
It examines the old pan-Asianism, the advocacy of "re-Asianization" in
Japan, Mahathir's idea of neo-Asianism in Malaysia and the ideas of
regionalism developed in Korea and China. This examination provides the
basis for a discussion of the normative order of East Asian regionalism
by addressing a set of questions concerning national sovereignty, nationalism,
democracy and regional identities.
In particular, this chapter will examine how Asian nationalist and statist
normative thinking influences various ideas of regionalism and constrains
the development of genuine regionalism in East Asia.

Flowering ecology of honey-producing flora in South-East Australia

This report examines the flowering ecology (flowering patterns and the production of floral resources, i.e. nectar and pollen) of important Australian melliferous (honey-producing) flora. Aspects of flowering ecology that can have a negative impact on invertebrates, including honeybees, were also investigated. The research was based on information sourced by highly experienced, commercial beekeepers and, so, provides a valuable written record of long-term observations relating to flowering ecology which otherwise may be lost following the death of beekeepers. Results of this study are of far-reaching importance, not only to the beekeeping industry, but to land managers, the general public and the future of Australian flora and fauna.

An understanding of flowering ecology is vital for many reasons, including implementing appropriate management practices which ensure the sustainability and growth of natural resources and industries like the beekeeping industry. Despite the importance of such studies, very little research has considered flowering ecology in Australian flora. Furthermore, research often was based on short-term data; long-term data are widely acknowledged as being necessary in such research in order to determine ‘real’ flowering patterns. Thus, studies of flowering ecology which use long-term data are vital.

Hydro-acoustic remote sensing of benthic biological communities on the shallow South East Australian continental shelf

Information regarding the composition and extent of benthic habitats on the South East Australian continental shelf is limited. In this habitat mapping study, multibeam echosounder (MBES) data are integrated with precisely geo-referenced video ground-truth data to quantify benthic biotic communities at Cape Nelson, Victoria, Australia. Using an automated decision tree classification approach, 5 representative biotic groups defined from video analysis were related to hydro-acoustically derived variables in the Cape Nelson survey area. Using a combination of multibeam bathymetry, backscatter and derivative products produced highest overall accuracy (87%) and kappa statistic (0.83). This study demonstrates that decision tree classifiers are capable of integrating variable data types for mapping distributions of benthic biological assemblages, which are important in maintaining biodiversity and other system services in the marine environment.

Endemic freshwater finfish of Asia : distribution and conservation status

Freshwater finfish species richness and level of endemism in East, and South and South-East Asia that included 17 nations were studied using available databases, and included nation-wise distribution, habitat types, and conservation status. The number of endemic finfish species in the region was 559, belonging to 47 families. Families Cyprinidae and Balitoridae accounted for 43.5% and 16.2% of the total number of endemic species in the region, respectively, followed by Sisoridae (25), Gobiidae (20), Melanotaeniidae (19), and Bagridae (16), and the other 41 families had at least one endemic species. Nation-wise the most number of endemic freshwater finfish species occur in India (191), followed by China (88), Indonesia (84), and Myanmar (60). In India, the endemic species accounted for 26.4% of the native freshwater fish fauna, followed by South Korea (16.9%), the Philippines, (16.3%) and Myanmar (15.7%).

Statistically significant relationships discerned between the number of indigenous and endemic species richness to land area (X_la in 10³ km²) of the nations in the region were, Y_in = 218.961 Ln(X_la) – 843.1 (R² = 0.735; P < 0.001) and Y_e = 28.445 Ln X_la−134.47 (R² = 0.534; P < 0.01), respectively, and between indigenous and endemic species richness was Y_e = 0.079X_n− 1.558 (R² = 0.235; P < 0.05).

The overall conservation status of endemic finfish in Asia was satisfactory in that only 92 species were in some state of vulnerability, of which 37 species (6.6%) are endangered or critically endangered. However, the bulk of these species (83.7%) were cave- and or lake-dwelling fish. However, nation-wise, the endemic freshwater finfish fauna of the Philippines and Sri Lanka, based on the imperilment index, were found to be in a highly vulnerable state. Among river basins, the Mekong Basin had the highest number of endemic species (31.3%). The discrepancies between databases are highlighted and the need to consolidate information among databases is discussed. It is suggested that the Mekong Basin be considered as a biodiversity hotspot, and appropriate management strategies be introduced in this regard.

The implementation of chlamydia screening : a cross-sectional study in the South East of England

Background England's National Chlamydia Screening Programme (NCSP) provides opportunistic testing for under 25 year-olds in healthcare and non-healthcare settings. The authors aimed to explore relationships between coverage and positivity in relation to demographic characteristics or setting, in order to inform efficient and sustainable implementation of the NCSP.

Methods The authors analysed mapped NCSP testing data from the South East region of England between April 2006 and March 2007 inclusive to population characteristics. Coverage was estimated by sex, demographic characteristics and service characteristics, and variation in positivity by setting and population group.

Results Coverage in females was lower in the least deprived areas compared with the most deprived areas (OR 0.48; 95% CI 0.45 to 0.50). Testing rates were lower in 20–24-year-olds compared with 15–19-year-olds (OR 0.69; 95% CI 0.67 to 0.72 for females and OR 0.67; 95% CI 0.64 to 0.71 for males), but positivity was higher in older males.

Females were tested most often in healthcare services, which also identified the most positives. The greatest proportions of male tests were in university (27%) and military (19%) settings which only identified a total of 11% and 13% of total male positives respectively. More chlamydia-positive males were identified through healthcare services despite fewer numbers of tests.

Conclusions Testing of males focused on institutional settings where there is a low yield of positives, and limited capacity for expansion. By contrast, the testing of females, especially in urban environments, was mainly through established healthcare services. Future strategies should prioritise increasing male testing in healthcare settings.