A framework of best practice of continuing professional development for the accounting profession

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to 'best' suit the diverse needs of business in a global economy. This diversity has meant that professional accountants are seen in highly specialised roles requiring diverse skill sets. In order to enhance the contribution of the accountant as a knowledge professional for business, it follows that CPD that leverages off an individual's experience should be designed to meet the needs of professionals across the different specialised roles within the profession. In doing so the project identifies how CPD should differ across roles and levels of organisational responsibility for accounting professionals. The study also makes a number of policy recommendations to IAESB and IFAC. © 2013 © 2013 Taylor & Francis.

Current Best Practice for Management of Medial Collateral Ligament Injury

Medical collateral ligament injuries are among the most common knee injuries for the athletic population. Immobilization once was the accepted course of treatment for MCL injuries but research has demonstrated the ineffectiveness of this approach.

Investigation into a best practice model for providing an integrated user experience with mobile cloud applications

Mobile Cloud Computing promises to overcome the physical limitations of mobile devices by executing demanding mobile applications on cloud infrastructure. In practice, implementing this paradigm is difficult; network disconnection often occurs, bandwidth may be limited, and a large power draw is required from the battery, resulting in a poor user experience. This thesis presents a mobile cloud middleware solution, Context Aware Mobile Cloud Services (CAMCS), which provides cloudbased services to mobile devices, in a disconnected fashion. An integrated user experience is delivered by designing for anticipated network disconnection, and low data transfer requirements. CAMCS achieves this by means of the Cloud Personal Assistant (CPA); each user of CAMCS is assigned their own CPA, which can complete user-assigned tasks, received as descriptions from the mobile device, by using existing cloud services. Service execution is personalised to the user's situation with contextual data, and task execution results are stored with the CPA until the user can connect with his/her mobile device to obtain the results. Requirements for an integrated user experience are outlined, along with the design and implementation of CAMCS. The operation of CAMCS and CPAs with cloud-based services is presented, specifically in terms of service description, discovery, and task execution. The use of contextual awareness to personalise service discovery and service consumption to the user's situation is also presented. Resource management by CAMCS is also studied, and compared with existing solutions. Additional application models that can be provided by CAMCS are also presented. Evaluation is performed with CAMCS deployed on the Amazon EC2 cloud. The resource usage of the CAMCS Client, running on Android-based mobile devices, is also evaluated. A user study with volunteers using CAMCS on their own mobile devices is also presented. Results show that CAMCS meets the requirements outlined for an integrated user experience.

Best Practice Guidelines on molecular diagnostics in Duchenne/Becker muscular dystrophies

Meeting participants: Rosário dos Santos, Porto, Portugal

Draft Best Practice Guidelines for Molecular Analysis in Fragile X Syndrome

Participants list BP meeting Strasbourg: Jorge Paula, Porto, Portugal

Promoting Investment and Increasing Employment among the Economically Inactive - A Review of Best Practice.

Final report to the Department of Enterprise, Trade and Investment, Northern Ireland. This report sets out the findings from a study into strategies that link the promotion of investment and the employment of economically inactive groups. The aim is to ascertain current practice in 10 relevant countries (Australia; Belgium; Denmark; Finland; Germany; the Netherlands; New Zealand; Slovenia; Spain; USA plus Great Britain) and their transferability to the Northern Ireland (NI) policy and labour market context. The study was carried out by the Employment Research Institute at Edinburgh Napier University on behalf of the Department of Trade, Enterprise and Investment in NI (DETI). The study describes cases of good practice in securing investment in areas, sectors and occupations that provide accessible entry-level positions for economically inactive groups. It seeks to identify the ‘critical success factors’ common to effective strategies, drawing out lessons for future Northern Ireland policy. In this study ‘Investment’ includes foreign direct investment (FDI) and private investment that expands the ‘export’ capacity of the NI economy (i.e. excluding investment aimed at the NI market). ‘Economically inactive’ people are those excluded or seriously at risk of exclusion from the labour market.

Best practice principles for management of children with developmental coordination disorder (DCD) : results of a scoping review

Background. Developmental coordination disorder (DCD) is a prevalent health condition that is frequently unrecognized despite the substantial evidence that has accumulated regarding how it affects children’s health, education and skills.Most literature focuses on measurement of impairment and description of intervention approaches for individual children; little is known about the principles that should guide best practice and service delivery for children with DCD as a population. The purpose of this study was to identify these principles. Methods. A scoping review was used to ‘map’ the information available to inform intervention and service delivery. Scholarly and grey literature written in English was identified in six databases, using a combination of keywords (e.g. guidelines, management, models and DCD); a ‘snow-balling’ technique was also used in Canada and the UK to access clinical protocols used in publicly funded health care systems. Over 500 documents were screened: 31 met inclusion criteria as they outlined practice principles for children with DCD as a population. Data regarding best practices were independently extracted by two reviewers and then compared with achieve consistency and consensus. Results. Two over-arching themes emerged, with five principles: (1) Organizing services to efficiently meet the comprehensive needs of children (e.g. Increasing awareness of DCD and coordination; Implementing clearly defined pathways; Using a graduated/staged approach); (2) Working collaboratively to offer evidence-based services (e.g. Integration of child and family views; Evidence-based interventions fostering function, participation and prevention). Conclusion Numerous documents support each of the principles, reflecting agreement across studies about recommended organization of services.While these principles may apply to many populations of children with disabilities, this review highlights how essential these principles are in DCD. Researchers, managers, clinicians, community partners and families are encouraged to work together in designing, implementing and evaluating interventions that reflect these principles.

Alterazioni del sistema di trasduzione AMPc-dipendente nel mitilo mediterraneo Mytilus galloprovincialis esposto a fluoxetina

Negli ultimi decenni le nuove scoperte mediche e il miglioramento dello stile di vita nei paesi occidentali hanno determinato un aumento del consumo di sostanze terapeutiche, nonché della gamma di prodotti farmaceutici e parafarmaceutici comunemente utilizzati. Gli studi di cinetica dei farmaci dimostrano con certezza che essi, seppur metabolizzati, mantengono inalterato il loro potere d’azione, rimanendo biodisponibili anche una volta escreti dall’organismo. A causa della loro eccessiva polarità tali molecole sono inoltre difficilmente trattenute dai convenzionali impianti di depurazione dei reflui urbani, dai quali confluiscono inevitabilmente verso le acque fluviali e/o costiere le quali risultano. In ragione di ciò, la valutazione degli effetti che la loro presenza può provocare sulla qualità dei sistemi di approvigionamento idrico e sulla biologia delle specie tipiche degli ecosistemi acquatici, ha classificato tali composti come una nuova classe di inquinanti emergenti, il cui impatto ambientale non risulta ancora del tutto arginato attraverso adeguate contromisure legislative. I farmaci sono sostanze bioattive progettate per avere effetti specifici a bassissime concentrazioni negli organismi target attraverso specifici meccanismi d’azione. Nel caso in cui i bersagli cellulari su cui agiscono siano evolutivamente conservati negli organismi non target, essi possono esercitare le proprie funzioni attraverso i medesimi meccanismi di regolazione fisiologica attivati nelle specie target, dando origine a effetti specifici, o anche aspecifici, nel caso in cui tali bersagli siano deputati alla regolazioni di funzioni differenti. Pertanto lo scopo del presente lavoro di tesi è stato quello di analizzare le possibili alterazioni di carattere fisiologico in individui di mitilo mediterraneo (Mytilus galloprovincialis) esposti a concentrazioni ambientali di fluoxetina, farmaco antidepressivo appartenente alla classe degli inibitori selettivi del riassorbimento presinaptico della serotonina (SSRI). Più nel dettaglio, a seguito di un’esposizione per 7 giorni a dosaggi compresi tra 0.03 e 300 ng/L di FX, sono stati analizzati i livelli intracellulari di AMPc e l’attività dell’enzima PKA nei diversi trattamenti sperimentali effettuati. Inoltre sono stati valutati i livelli di espressione genica del recettore serotoninergico 5HTmyt1 e della la P-glicoproteina (Pgp, gene ABCB1), trasportatore di membrana responsabile del sistema di detossificazione noto come Multi-xenobiotic resistance (MXR). Nella ghiandola digestiva, la FX causa una diminuzione statisticamente significativa dei livelli di AMPc, dell’attività della PKA e dell’espressione del gene ABCB1 rispetto al controllo. Al contrario nel mantello il farmaco non produce alterazioni dei livelli intracellulari di AMPc e dell’attività della PKA mentre si apprezza una sottoespressione del gene ABCB1 nei trattamenti a dosaggi intermedi. In entrambi i tessuti si nota un aumento dell’espressione genica di 5HTmyt1 alle minori concentrazioni di FX, mentre ai dosaggi più alti non si registrano alterazioni significative rispetto al controllo. Nel loro insieme i risultati indicano che nei mitili, concentrazioni ambientali di FX producono significative alterazioni di diversi parametri fisiologici attraverso una modulazione specifica dei medesimi bersagli molecolari coinvolti nella terapia umana. La riduzione dei livelli di AMPc/PKA apprezzata nella ghiandola digestiva risulta in linea con la funzione inibitoria svolta dal recettore 5HTmyt1 su tale via di trasduzione, mentre l’assenza di variazioni significative registrata nel mantello supporta l’ipotesi di un’interazione tra il sistema serotoninergico e catecolaminergico nella regolazione dei processi legati al ciclo riproduttivo che si verificano in tale tessuto. In conclusione, i dati dimostrano che l’espressione del gene codificante la proteina Pgp è regolata dalla FX attraverso uno specifico meccanismo d'azione AMPc-dipendente modulato dalla serotonina; tuttavia, è ipotizzabile anche un effetto non specifico indotto dalla FX stessa, per esempio attraverso l’induzione di stress ossidativo. Inoltre essi evidenziano la presenza di un meccanismo di regolazione retroattivo sulla espressione dei recettori 5HTmyt1 in funzione delle concentrazioni extracellulari di serotonina modulate dall’azione della FX.