Accounting measurement in the state

This paper critically analysis accounting measurements from social and cultural values perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all the study develop a theory to concern accounting values in a religious perception. Then Islam as a religion consider as a instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint. A detail of those differences is portrayed to clearly understand with those accounting measurement are practicing in a called Western accounting measurement. The finding of the paper can be initially useful for considering in harmonization issues of accounting practices globally as well as a possible alternative for conservative accounting measurement.

Accounting measurement in the religious perspective : conservatism or optimism

This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.

Arterial compliance, blood pressure, plasma leptin, and plasma lipids in women are improved with weight reduction equally with a meat-based diet and a plant-based diet

Obesity, strongly associated with the risk for coronary heart disease (CHD), is becoming increasingly prevalent. This study was designed to establish first whether systemic arterial compliance (SAC), an index of arterial function, is improved with weight loss and second, whether cardiovascular risk factors that improve with weight loss are reduced equally with lean meat or with an equivalent amount of plant protein in the diet. Thirty-six women, mostly overweight or obess, aged 40 ± 9 years, were allocated nonrandomly to a 16-week parallel-design trial of two equienergetic diets designed to lead to weight loss, with one arm of the study emphasizing red meat and the other soybeans as the major protein source. Body weight, waist and hip circumference, and plasma lipids, glucose, insulin, and leptin levels were measured, and SAC was calculated from ultrasound measurement of aortic flow velocity and aortic root driving pressure. Subjects lost weight (9% of body weight in 16 weeks) and showed decreased plasma total and low-density lipoprotein (LDL) cholesterol (12% and 14%, P < .0001, respectively), triacylglycerol (17%, P < .05), and leptin (24%, P < .01) concentrations. However, lipoprotein(a) [Lp(a)] levels did not change significantly. Mean arterial pressure (MAP) decreased 7% and SAC increased 28% (P < .001 for both). However, only the decrease in arterial pressure correlated significantly with the reduction in the waist to hip ratio (WHR), and the improvement in SAC correlated inversely with the blood pressure reduction (P < .001 for both). Further, weight loss and the metabolic benefits of weight loss occurred equally with the meat-based and plant-based diets. We conclude that moderate weight loss in women leads to a substantial reduction in the cardiovascular risk, including SAC.

Attitudes of mental health staff to routine outcome measurement

Background: Routine outcome measurement is mandated in public mental health services in Australia, but uptake and compliance are variable. This may be because of uncertainties and resistances among clinicians.
Aims: To survey attitudes and practices to routine outcome measurement among staff in adult area mental health services and to elucidate their correlates.
Method: As part of a larger study, a specifically designed questionnaire was distributed to all staff.
Results: A high return rate was achieved. A wide range of opinion was found. Staff who had attended training reported the measures as easier to use than those who had not. Staff who had recently seen feedback rated outcome measures as more valuable but less easy to use than those who had not seen feedback. Compared to other disciplines, medical staff and psychologists tended to rate outcome measures as less useful.
Conclusions: The results have implications for the implementation and sustainability of routine outcome measurement. They highlight the need for staff to receive targeted training and usable reports, and to have access to resources to extract meaning and value from outcome measures.