Enron. Con : “He that filches from me my good name … makes me poor indeed”

This critique functions as an introduction to this special issue of Critical Perspectives on Accounting; an edition that embraces themes pertaining to the catastrophic collapse of Enron. In an effort to place the research published in this edition in context, I provide a critical analysis of the accounting and corporate governance implications of the demise of Enron, the subsequent public outcry, and the legislative reforms to date. I conclude with an exploration of how the studies in this special issue contribute to understanding the myriad of forces behind major events such as this.

Consumption of 'extra' foods (energy-dense, nutrient poor) among children aged 16-24 months from western Sydney, Australia

Objective: This study evaluates the contribution of energy-dense, nutrient-poor ‘extra’ foods to the diets of 16–24-month-old children from western Sydney, Australia.

Design:   An analysis of cross-sectional data collected on participants in the Childhood Asthma Prevention Study (CAPS), a randomised trial investigating the primary prevention of asthma from birth to 5 years. We collected 3-day weighed food records, calculated nutrient intakes, classified recorded foods into major food groups, and further classified foods as either ‘core’ or ‘extras’ according to the Australian Guide to Healthy Eating.

Setting:  Pregnant women, whose unborn child was at risk of developing asthma because of a family history, were recruited from all six hospitals in western Sydney, Australia. Data for this study were collected in clinic visits and at participants’ homes at the 18-month assessment.

Participants: Four hundred and twenty-nine children participating in the CAPS study; 80% of the total cohort.

Results:  The mean consumption of ‘extra’ foods was xs223C150 g day− 1 and contributed 25–30% of the total energy, fat, carbohydrate and sodium to the diets of the study children. ‘Extra’ foods also contributed around 20% of fibre, 10% of protein and zinc, and about 5% of calcium. Children in the highest quintile of ‘extra’ foods intake had a slightly higher but not significantly different intake of energy from those in the lowest quintile. However, significant differences were evident for the percentage of energy provided by carbohydrate and sugars (higher) and protein and saturated fat (lower). The intake of most micronutrients was also significantly lower among children in the highest quintile of consumption. The intake of ‘extra’ foods was inversely associated with the intake of core foods.

Conclusions:  The high percentage of energy contributed by ‘extra’ foods and their negative association with nutrient density emphasise the need for dietary guidance for parents of children aged 1–2 years. These preliminary data on commonly consumed ‘extra’ foods and portion sizes may inform age-specific dietary assessment methods.

Profiles of poor performers in medical practice : models for prevention and intervention

Recent research on evidence-based medical practice has highlighted trends and patterns among medically qualified poor performers, and has produced a profile of risky performers in the profession. Drawing on empirically derived examples from medical practitioners based on reviews of recent government-ordered inquiries of hospitals in Australia, behaviours and practices that increase the risk of poor performance are identified. These findings permit development of a preventive approach to intervene before the problematic performance generates complaints to regulatory bodies. Preventive risk assessment measures to serve the interests of patients and the public are reviewed. These findings will be of interest to individual practitioners, and to those who regulate the profession, such as medical associations, medical councils and medical defense unions.

The eco-centric self and the sacred in Xavier Herbert's 'Poor fellow my country'

Critical review of "Poor fellow my country" by Xavier Herbert.

Overweight children have poor bone strength relative to body weight, placing them at greater risk for forearm fractures

Introduction: Obesity is thought to be a protective factor for bones in adults but not in children based on the evidence of the greater incidence of forearm fractures in obese children. Our objective was to investigate the effect of adiposity on bone strength in relation to the mechanical challenge placed onto the forearm bones in case of a fall.

Methods: Cross sectional areas (CSA) were obtained at the mid- and distal radius by peripheral quantitative computed tomography in 486 children (241 boys), mean age 8.3 years (range 6.9–9.7), participating in the LOOK Project. The following parameters were measured: bone mass and bone CSA (both sites), and muscle and fat CSA (mid-forearm only). Bone strength indices combining bone size and total volumetric density were calculated at each site.

Results/Discussion: Overweight children (BMI > percentile equivalent to 25 kg/m² in adults) have higher bone parameters than normal-weight peers (Z-scores +0.6 to +0.9SD, p < 0.0001). These differences disappear after adjustment for muscle CSA. Adiposity (fat CSA/muscle CSA) was negatively correlated with bone mass, size and strength at the distal radius only (r = −0.1, p < 0.05). After adjustment for body weight (estimate of the load during a fall), the negative correlations were stronger and observed at both the mid- and distal radius (r = −0.37 to −0.55, p < 0.0001).

Conclusion. Overweight children have stronger bones due to greater muscle size. However, children with high fat mass relative to muscle mass (increased adiposity) have poorer bone strength, independent of weight, which may contribute to the increased risk of fracture in obese children.

An interview with the Very Rev. Dr. Themistocles Adamopoulo, Apostle to the Poor and Oppressed

Father Themistocles is an inspiration to many people in many parts of the world. He has led an extraordinarily colourful and rich life, one that reflects his own colourful and buoyant personality. Unfortunately, very little of his fascinating life is known to people, who are usually aware only of his current passionate commitment to serving the poor and oppressed in Africa. But underlying this commitment is a wealth of experience and knowledge that few of us can hope to match.

I first came into contact with Fr Themistocles as a theology student in Sydney over ten years ago, where ‘Brother Themi’ (as he was affectionately known to students) would guide us through the intricacies of New Testament scholarship, Hellenistic philosophy, the Hebrew language, and the academic world in general. My friendship with Fr Themistocles has continued to grow since then, and I have always thought it worthwhile that the life and adventures of ‘the polytropic Themi’ (to borrow a phrase he likes to apply to his great mentor, the apostle Paul) should be more readily known than they presently are. I hope, therefore, that the interview that follows goes some way towards fulfilling this objective (though I also hope that a more detailed account of Fr Themistocles’ life will someday be written, preferably by Fr Themistocles himself).