The rigour of IFRS education in the USA: analysis, reflection and innovativeness

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the Business Source Complete database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students’ and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

Exploring tablet PC lectures: lecturer experiences and student perceptions in biomedicine

Lecturers using tablet PCs with specialised pens can utilise real-time changes in lecture delivery via digital inking. We investigated student perceptions and lecturer experiences of tablet PC lectures in large-enrolment biomedicine subjects. Lecturers used PowerPoint or Classroom Presenter software for lecture preparation and in-lecture pen-based inking. Using surveys and lecturer interviews, students and lecturers were asked to reflect on their tablet PC lectures in comparison to non-tablet lectures that used prepared images and a laser pointer. Quantitative survey responses suggested that students felt that the tablet lectures were more interesting, that they were more capable of keeping up with the lecturer, and they enhanced their understanding of the lecture content. Qualitative analysis of written comments indicated that students appreciated the real-time writing and drawings, particularly because these were visible on lecture recordings. When reflecting on their non-tablet lectures, most lecturers used the pen-based writing, drawing and highlighting tablet functions and reduced lecture pace and content for their tablet lectures. Long-term tablet use led to lecturers making more use of digital inking, with less use of prepared images. Our results support the idea that tablet PC-supported lectures are conducive to improved management of cognitive load via reduced lecture pace and content.

Global, regional, and national incidence and mortality for HIV, tuberculosis, and malaria during 1990-2013: a systematic analysis for the Global Burden of Disease Study 2013

BACKGROUND: The Millennium Declaration in 2000 brought special global attention to HIV, tuberculosis, and malaria through the formulation of Millennium Development Goal (MDG) 6. The Global Burden of Disease 2013 study provides a consistent and comprehensive approach to disease estimation for between 1990 and 2013, and an opportunity to assess whether accelerated progress has occured since the Millennium Declaration. METHODS: To estimate incidence and mortality for HIV, we used the UNAIDS Spectrum model appropriately modified based on a systematic review of available studies of mortality with and without antiretroviral therapy (ART). For concentrated epidemics, we calibrated Spectrum models to fit vital registration data corrected for misclassification of HIV deaths. In generalised epidemics, we minimised a loss function to select epidemic curves most consistent with prevalence data and demographic data for all-cause mortality. We analysed counterfactual scenarios for HIV to assess years of life saved through prevention of mother-to-child transmission (PMTCT) and ART. For tuberculosis, we analysed vital registration and verbal autopsy data to estimate mortality using cause of death ensemble modelling. We analysed data for corrected case-notifications, expert opinions on the case-detection rate, prevalence surveys, and estimated cause-specific mortality using Bayesian meta-regression to generate consistent trends in all parameters. We analysed malaria mortality and incidence using an updated cause of death database, a systematic analysis of verbal autopsy validation studies for malaria, and recent studies (2010-13) of incidence, drug resistance, and coverage of insecticide-treated bednets. FINDINGS: Globally in 2013, there were 1·8 million new HIV infections (95% uncertainty interval 1·7 million to 2·1 million), 29·2 million prevalent HIV cases (28·1 to 31·7), and 1·3 million HIV deaths (1·3 to 1·5). At the peak of the epidemic in 2005, HIV caused 1·7 million deaths (1·6 million to 1·9 million). Concentrated epidemics in Latin America and eastern Europe are substantially smaller than previously estimated. Through interventions including PMTCT and ART, 19·1 million life-years (16·6 million to 21·5 million) have been saved, 70·3% (65·4 to 76·1) in developing countries. From 2000 to 2011, the ratio of development assistance for health for HIV to years of life saved through intervention was US$4498 in developing countries. Including in HIV-positive individuals, all-form tuberculosis incidence was 7·5 million (7·4 million to 7·7 million), prevalence was 11·9 million (11·6 million to 12·2 million), and number of deaths was 1·4 million (1·3 million to 1·5 million) in 2013. In the same year and in only individuals who were HIV-negative, all-form tuberculosis incidence was 7·1 million (6·9 million to 7·3 million), prevalence was 11·2 million (10·8 million to 11·6 million), and number of deaths was 1·3 million (1·2 million to 1·4 million). Annualised rates of change (ARC) for incidence, prevalence, and death became negative after 2000. Tuberculosis in HIV-negative individuals disproportionately occurs in men and boys (versus women and girls); 64·0% of cases (63·6 to 64·3) and 64·7% of deaths (60·8 to 70·3). Globally, malaria cases and deaths grew rapidly from 1990 reaching a peak of 232 million cases (143 million to 387 million) in 2003 and 1·2 million deaths (1·1 million to 1·4 million) in 2004. Since 2004, child deaths from malaria in sub-Saharan Africa have decreased by 31·5% (15·7 to 44·1). Outside of Africa, malaria mortality has been steadily decreasing since 1990. INTERPRETATION: Our estimates of the number of people living with HIV are 18·7% smaller than UNAIDS's estimates in 2012. The number of people living with malaria is larger than estimated by WHO. The number of people living with HIV, tuberculosis, or malaria have all decreased since 2000. At the global level, upward trends for malaria and HIV deaths have been reversed and declines in tuberculosis deaths have accelerated. 101 countries (74 of which are developing) still have increasing HIV incidence. Substantial progress since the Millennium Declaration is an encouraging sign of the effect of global action. FUNDING: Bill & Melinda Gates Foundation.

Drug use in Australian nightlife settings: estimation of prevalence and validity of self-report

AIMS: This study aimed to 1) estimate the prevalence of illicit drug use in night-time entertainment districts across five major cities in Australia; and 2) validate self-reported drug use using biochemical marker oral swabs. DESIGN: Street intercept surveys and oral drug swabs conducted over a seven-month period during 2011-2012. SETTING: The night-time entertainment districts of three metropolitan cities (Sydney, Melbourne and Perth) and two regional cities (Wollongong and Geelong) in Australia, between the hours of 10 pm and 5 am. PARTICIPANTS: 7,340 individuals agreed to participate in the survey (a 93% response rate). More than half (62%) of the sample was male, with a median age of 22 years (range 18-73). MEASUREMENTS: Patrons were approached in thoroughfares, and while entering and leaving licensed venues. Data collected included demographics and current session alcohol and other substance use. Drug swabs (n = 401) were performed with a sub-sample of participants. FINDINGS: Approximately 9% (95% CI, 7% to 12%) of participants self-reported consumption of illicit or non-prescribed pharmaceutical drugs prior to interview; of those, 81% identified psychostimulants as the drug used. One in five drug swabs returned a positive result, with psychostimulants the most commonly detected drugs (15%; 95% CI, 12%-19%). Kappa statistics indicate agreement between self-report of any illicit drug and a positive drug swab is in the slight range (κ = 0.12 (95% CI, .05 to .20) p = .000). CONCLUSIONS: Self-report findings suggest drug use in the nightlife in Australia is common, though still very much a minority past-time. Drug swabs indicate a higher prevalence of use (20%) than self-report (9%), which suggests that self-reported drug use may not be reliable in this context. This article is protected by copyright. All rights reserved.

The effect of transition to specialty practice programs on Australian emergency nurses' professional development, recruitment and retention

BACKGROUND: To date, emergency nursing Transition to Specialty Practice Program (TSPP) evaluations have been single-site observational studies. The aim of this paper was to examine the professional development, recruitment and retention outcomes of Australian emergency nursing TSPPs. METHODS: An explanatory sequential design was used. Data were collected via online surveys and interviews of emergency Nurse Unit Managers and Nurse Educators. Survey data from EDs with TSPPs and EDs without TSPPs were compared. Qualitative data were analysed using content analysis. RESULTS: Data were collected from 118 EDs, and 13 interviews. TSPPs were offered in 72.1% of EDs. EDs with TSPPs had higher proportions of nurses with postgraduate qualifications (Mdn 28.3% vs. 22.1%, p=0.45) and Clinical Specialists (Mdn 16.4% vs. 6.3%, p=0.04). The median proportion of currently rostered nurses with TSPP completion was 34.2% in EDs with TSPPs introduced in 2000-2005 indicating ED high levels of retention. CONCLUSION: Emergency nursing TSPPs have had a positive effect on nursing professional development, recruitment and retention. To ensure consistency in outcomes and optimise reliability of emergency nursing skills and knowledge, a national emergency nursing TSPP framework is needed.

What factors contribute to failure of fieldwork placement? Perspectives of supervisors and university fieldwork educators

Failing a fieldwork placement can be a challenging and emotional experience. This study aimed to explore the perspectives of placement supervisors and university fieldwork educators (UFEs) of the factors that contribute to occupational therapy students failing placement. Twenty placement supervisors and four UFEs participated, and completed single instance surveys and interviews. Failure of a placement was noted to be a stressful experience for all stakeholders. Reasons identified for student failure included poor communication and reflection skills; non-disclosure of health issues and an inability to accept feedback. Placement supervisors highlighted that although failing a student was difficult, there was a need to uphold the values and standards of the profession. Strategies to facilitate placement success were identified.

The Catuspatha pattern in Balinese palace: architectural conservation and challenges

Balinese architecture was established prior to European colonization and significantly enhances traditional Balinese values that are woven into the predominant Hindu religion. Palaces are integral to the architectural heritage of Bali and were dated back to the Majapahit Empire. Balinese palaceswere constructed for non-ritualistic activities in this historical cultural landscape. Palaces were often located on road corners called catuspatha1andthey possess sacred values embodied in the concept of pempatanagung.Although Bali Province is today governed as one governance unit, these palaces still reflect their own multiple regal associations which arestill respected by Balinese society. The representations and architecture of these palaces andthe communicative symbols of a heyday era of Bali are raising questions as to how they can be accommodated within the over-arching tourism development and globalization of culture that Bali is experiencing. Therefore, this paper reviews pre-colonial Balinese palaces, their architecture, the catuspatha concept, and considers the traditional values of these ancient monuments as to conservation of palaces and their associated cultural heritage. An extensive literature review, surveys and observational inventories were undertaken at several palaces to obtain results that raise new questions about how these complexes can withstand globalization challenges whilst respecting traditional Balinese culture and society.

Changes in the rates of weight and waist circumference gain in Australian adults over time: a longitudinal cohort study

OBJECTIVE: To assess in a single cohort whether annual weight and waist circumference (WC) change has varied over time.

DESIGN: Longitudinal cohort study with three surveys (1) 1999/2000; (2) 2004/2005 and (3) 2011/2012. Generalised linear mixed models with random effects were used to compare annualised weight and WC change between surveys 1 and 2 (period 1) with that between surveys 2 and 3 (period 2). Models were adjusted for age to analyse changes with time rather than age. Models were additionally adjusted for sex, education status, area-level socioeconomic disadvantage, ethnicity, body mass index, diabetes status and smoking status.

SETTING: The Australian Diabetes, Obesity and Lifestyle study (AusDiab)-a population-based, stratified-cluster survey of 11247 adults aged ≥25 years. PARTICIPANTS: 3351 Australian adults who attended each of three surveys and had complete measures of weight, WC and covariates.

PRIMARY OUTCOME MEASURES: Weight and WC were measured at each survey. Change in weight and WC was annualised for comparison between the two periods.

RESULTS: Mean weight and WC increased in both periods (0.34 kg/year, 0.43 cm/year period 1; 0.13 kg/year, 0.46 cm/year period 2). Annualised weight gain in period 2 was 0.11 kg/year (95% CI 0.06 to 0.15) less than period 1. Lesser annual weight gain between the two periods was not seen for those with greatest area-level socioeconomic disadvantage, or in men over the age of 55. In contrast, the annualised WC increase in period 2 was greater than period 1 (0.07 cm/year, 95% CI 0.01 to 0.12). The increase was greatest in men aged 55+ years and those with a greater area-level socioeconomic disadvantage.

CONCLUSIONS: Between 2004/2005 and 2011/2012, Australian adults in a national study continued to gain weight, but more slowly than 1999/2000-2004/2005. While weight gain may be slowing, this was not observed for older men or those in more disadvantaged groups, and the same cannot be said for WC.

Successional specialization in a reptile community cautions against widespread planned burning and complete fire suppression

Summary: Conservation of biodiversity in fire-prone regions depends on understanding responses to fire in animal communities and the mechanisms governing these responses. We collated data from an Australian semi-arid woodland reptile community (4796 individuals captured over 6 years) to: (i) determine the ability of commonly used shorter-term (2 years) surveys to detect reptile responses to time since fire (TSF) and (ii) investigate whether ecological traits of species reliably predicted their responses to fire. Of 16 reptile species analysed, four had responses to TSF consistent with shorter-term surveys and three showed no response to TSF. Nine species had responses to TSF not detected in previous studies using smaller but substantial subsets of the same data. Among the 13 affected species, times of peak abundance ranged from 1 to 50 years after fire. Nocturnal, burrowing species tended to be early successional and leaf-litter dwellers to be late successional, but these were only weak trends. Synthesis and applications. We found only limited support for a generalizable, trait-based model of succession in reptiles. However, our study revealed that the majority of common reptile species in our study region specialize on a post-fire successional stage and may therefore become threatened if homogeneous fire regimes predominate. Our study highlights the importance of interpreting results from time- or sample-limited fire studies of reptiles with the knowledge that many ecological responses may not have been detected. In such cases, an adaptive or precautionary approach to fire management may be necessary. We found only limited support for a generalizable, trait-based model of succession in reptiles. However, our study revealed that the majority of common reptile species in our study region specialize on a post-fire successional stage and may therefore become threatened if homogeneous fire regimes predominate. Our study highlights the importance of interpreting results from time- or sample-limited fire studies of reptiles with the knowledge that many ecological responses may not have been detected. In such cases, an adaptive or precautionary approach to fire management may be necessary.

Transition to specialty practice program characteristics and professional development outcomes

BACKGROUND: Transition to Specialty Practice Programs was introduced to facilitate the transition of nurses to specialty practice, and is recognised as preparatory for emergency nurses. Emergency nursing Transition to Specialty Practice Programs and their characteristics have developed locally in response to unit needs. OBJECTIVE: The aim of this study was to examine the characteristics of emergency nursing Transition to Specialty Practice Programs in Australia, and identify which characteristics were associated with improved professional development outcomes. METHODS: An explanatory sequential design was used. Data were collected via online surveys and interviews of emergency Nurse Managers and Nurse Educators. Transition to Specialty Practice Program characteristics were compared using Mann Whitney U and Chi-Square tests. Content analysis was used to analyse qualitative data. RESULTS: Survey data were collected from 118 emergency departments, and 13 interviews were conducted. Transition to Specialty Practice Programs were offered in most emergency departments (n=80, 72.1%), with one or two intakes per year. Transition to Specialty Practice Program characteristics varied; duration ranged from 5-12months, clinical preparation time ranged from 7-22days, and the number of study days provided ranged from 2-6. When Transition to Specialty Practice Programs of 6 and 12months duration were compared, there was no difference in the content covered. Emergency departments with 12month Transition to Specialty Practice Programs had lower percentages of Clinical Specialists (9% vs 18%, p=0.03) and postgraduate qualified nurses (30.5% vs 43.8%, p=0.09). CONCLUSION: The target participants, duration and clinical preparation of Transition to Specialty Practice Programs participants varied, impeding workforce mobility and articulation to postgraduate study and there were no professional development advantages from longer programs. There is an urgent need for a nationally consistent, evidence-based and fiscally responsible approach to Transition to Specialty Practice Programs.

Relationship between executive functioning and symptoms of attention-deficit/hyperactivity disorder and autism spectrum disorder in 6-8 year old children

This study examined relationships between executive functioning (EF) and ADHD/ASD symptoms in 339 6-8 year-old children to characterise EF profiles associated with ADHD and ADHD + ASD. ADHD status was assessed using screening surveys and diagnostic interviews. ASD symptoms were measured using the Social Communication Questionnaire, and children completed assessments of EF. We found the EF profile of children with ADHD + ASD did not differ from ADHD-alone and that lower-order cognitive skills contributed significantly to EF. Dimensionally, ASD and inattention symptoms were differentially associated with EF, whereas hyperactivity symptoms were unrelated to EF. Differences between categorical and dimensional findings suggest it is important to use both diagnostic and symptom based approaches in clinical settings when assessing these children's functional abilities.

Beyond construction…..A cross-disciplinary approach to improved learning and teaching in built environment degrees

More than 3.4 million people die each year from water, sanitation and hygiene-related causes. Lack of access to clean water and sanitation kills those most vulnerable in the third world. Leadership in managing cross-disciplinary teams is required to present economical, viable community-based solutions. This project utilised the skills of undergraduates across different disciplines of construction, project management, engineering, design, and communication, to work alongside industry mentors in a team to design, build and present an innovative, sustainable water sanitation solution for a Bangladesh community. The semester-long project enabled undergraduate students to develop skills in client relationships, teamwork, and communication as well as discipline skills of project management and construction. The real-world problem necessitated a paradigm shift away from discipline-based knowledge transference towards skills for the future. The project utilised approaches such as negotiated curriculum and assessment; self-directed, flexible participation in learning; use of social media as a learning tool and cross-disciplinary teamwork. Results from student surveys and interviews indicate that this project directly enhanced students’ work-readiness skills and recognition of the importance of problem solving using cross-disciplinary understandings. Students reported greater self-confidence for tackling future workplace challenges. The results also illustrate strong levels of student satisfaction with the cross-disciplinary approach and the importance of skills in client relationships. The project and its outcomes have implications for how learning and teaching occurs in built environment disciplines and has the potential to create significant impact on the calibre of future built environment graduates.

Ageing, chronic disease and injury: a study in western Victoria (Australia)

Background : An increasing burden of chronic disease and associated health service delivery is expected due to the ageing Australian population. Injuries also affect health and wellbeing and have a long-term impact on health service utilisation. There is a lack of comprehensive data on disease and injury in rural and regional areas of Australia. The aim of the Ageing, Chronic Disease and Injury study is to compile data from various sources to better describe the patterns of chronic disease and injury across western Victoria.

Design : Ecological study.

Methods : Information on demographics, socioeconomic indicators and lifestyle factors are obtained from health surveys and government departments. Data concerning chronic diseases and injuries will be sourced from various registers, health and emergency services, local community health centres and administrative databases and compiled to generate profiles for the study region and for sub-populations within the region.

Expected impact for public health: This information is vital to establish current and projected population needs to inform policy and improve targeted health services delivery, care transition needs and infrastructure development. This study provides a model that can be replicated in other geographical settings.

Establishing reference values for central blood pressure and its amplification in a general healthy population and according to cardiovascular risk factors

AIMS: Estimated central systolic blood pressure (cSBP) and amplification (Brachial SBP-cSBP) are non-invasive measures potentially prognostic of cardiovascular (CV) disease. No worldwide, multiple-device reference values are available. We aimed to establish reference values for a worldwide general population standardizing between the different available methods of measurement. How these values were significantly altered by cardiovascular risk factors (CVRFs) was then investigated. METHODS AND RESULTS: Existing data from population surveys and clinical trials were combined, whether published or not. Reference values of cSBP and amplification were calculated as percentiles for 'Normal' (no CVRFs) and 'Reference' (any CVRFs) populations. We included 45,436 subjects out of 82,930 that were gathered from 77 studies of 53 centres. Included subjects were apparently healthy, not treated for hypertension or dyslipidaemia, and free from overt CV disease and diabetes. Values of cSBP and amplification were stratified by brachial blood pressure categories and age decade in turn, both being stratified by sex. Amplification decreased with age and more so in males than in females. Sex was the most powerful factor associated with amplification with 6.6 mmHg (5.8-7.4) higher amplification in males than in females. Amplification was marginally but significantly influenced by CVRFs, with smoking and dyslipidaemia decreasing amplification, but increased with increasing levels of blood glucose. CONCLUSION: Typical values of cSBP and amplification in a healthy population and a population free of traditional CVRFs are now available according to age, sex, and brachial BP, providing values included from different devices with a wide geographical representation. Amplification is significantly influenced by CVRFs, but differently in men and women.

Oyster (Ostrea edulis) extirpation and ecosystem transformation in the Firth of Forth, Scotland

Marine inshore communities, including biogenic habitats have undergone dramatic changes as a result of exploitation, pollution, land-use changes and introduced species. The Firth of Forth on the east coast of Scotland was once home to the most important oyster (Ostrea edulis Linnaeus, 1758) beds in Scotland. 19th and early 20th century fisheries scientists documented the degradation and loss of these beds, yet transformation of the wider benthic community has been little studied. We undertook archival searches, ecological surveys and shell community analysis using radioisotope dated sediment cores to investigate the history of decline of Forth oyster beds over the last 200 years and the changes to its wider biological communities. Quadrat analysis of the present day benthos reveal that soft-sediment communities dominate the Firth of Forth, with little remaining evidence of past oyster beds in places where abundant shell remains were picked up by a survey undertaken in 1895. Queen scallops (Aequipecten opercularis Linnaeus, 1758) and horse mussels (Modiolus modiolus Linnaeus, 1758) were once common within the Forth but have also markedly decreased compared to the earlier survey. Ouranalyses of shell remains suggest that overall mollusc biomass and species richness declined throughout the 19th century and early 20th century, suggesting broader-scale community change as human impacts increased and as habitats degraded. Inshore communities in the Firth of Forth today are less productive and less diverse compared to past states, with evidence suggesting that most of the damage was done by early bottom trawling and dredging activities. Given the pervasive nature of intensive trawling over the past 150 years, the kind of degradation we document for the Firth of Forth is likely to be commonplace within UK inshore communities.