Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision-makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimise performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: a flexible AIS, having a complementary business intelligence system and accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment.

Moral expansiveness: Examining variability in the extension of the moral world

The nature of our moral judgments—and the extent to which we treat others with care—depend in part on the distinctions we make between entities deemed worthy or unworthy of moral consideration— our moral boundaries. Philosophers, historians, and social scientists have noted that people’s moral boundaries have expanded over the last few centuries, but the notion of moral expansiveness has received limited empirical attention in psychology. This research explores variations in the size of individuals’ moral boundaries using the psychological construct of moral expansiveness and introduces the Moral Expansiveness Scale (MES), designed to capture this variation. Across 6 studies, we established the reliability, convergent validity, and predictive validity of the MES. Moral expansiveness was related (but not reducible) to existing moral constructs (moral foundations, moral identity, “moral” universalism values), predictors of moral standing (moral patiency and warmth), and other constructs associated with concern for others (empathy, identification with humanity, connectedness to nature, and social responsibility). Importantly, the MES uniquely predicted willingness to engage in prosocial intentions and behaviors at personal cost independently of these established constructs. Specifically, the MES uniquely predicted willingness to prioritize humanitarian and environmental concerns over personal and national self-interest, willingness to sacrifice one’s life to save others (ranging from human out-groups to animals and plants), and volunteering behavior. Results demonstrate that moral expansiveness is a distinct and important factor in understanding moral judgments and their consequences.

Diabetic charcot neuroarthropathy of the knee: Conservative treatment options as alternatives to surgery

In contrast to the well-known Charcot neuroarthropathy (CN) of the foot, CN of the knee is hardly recognized. In a literature search, we only found five articles on total knee arthroplasty for Charcot joints (1–5). We did not find a single article dealing with alternative treatment options or the general clinical course of this disease. We started our study

Diabetic charcot neuroarthropathy of the hand: Clinical course, diagnosis, and treatment options

During the treatment of diabetic Charcot neuroarthropathy (CN) of the foot in two young patients, we discovered atypical alterations of their hands with loss of strength and paresthesia combined with atypical and nonhealing bone alterations and instability. Whereas CN of the foot is a serious and well-known complication of diabetes, CN of the hand is only mentioned in four articles (1–4).

Exploring literacy lives: Returning to the field

The challenges of conducting lengthy field work in today’s busy academic world have impacted the types of research that are able to be carried out. In particular, traditional educational ethnography has become problematic for research beyond initial doctoral research programs. This paper analyzes data collected during a return to the field of a study about literate lives, eleven years after the initial data collection. It considers the implications of exploring people’s lives over time.

Peripartum management of glycemia in women with type 1 diabetes

OBJECTIVE We aimed to 1) describe the peripartum management of type 1 diabetes at an Australian teaching hospital and 2) discuss factors influencing the apparent transient insulin independence postpartum. RESEARCH DESIGN AND METHODS We conducted a retrospective review of women with type 1 diabetes delivering singleton pregnancies from 2005 to 2010. Information was collected regarding demographics, medical history, peripartum management and outcome, and breast-feeding. To detect a difference in time to first postpartum blood glucose level (BGL) >8 mmol/L between women with an early (<4 h) and late (>12 h) requirement for insulin postpartum, with a power of 80% and a type 1 error of 0.05, at least 24 patients were required. RESULTS An intravenous insulin infusion was commenced in almost 95% of women. Univariate analysis showed that increased BMI at term, lower creatinine at term, longer duration from last dose of long- or intermediate-acting insulin, and discontinuation of an insulin infusion postpartum were associated with a shorter time to first requirement of insulin postpartum (P = 0.005, 0.026, 0.026, and <0.001, respectively). There was a correlation between higher doses of insulin commenced postpartum and number of out-of-range BGLs (r[36] = 0.358, P = 0.030) and hypoglycemia (r[36] = 0.434, P = 0.007). Almost 60% had at least one BGL <3.5 mmol/L between delivery and discharge. CONCLUSIONS Changes in the pharmacodynamic profile of insulin may contribute to the transient insulin independence sometimes observed postpartum in type 1 diabetes. A dose of 50–60% of the prepregnancy insulin requirement resulted in the lowest rate of hypoglycemia and glucose excursions. These results require validation in a larger, prospective study.

The psychometric properties of the Kessler Psychological Distress Scale (K6) in a general population sample of adolescents

The 6-item Kessler Psychological Distress Scale (K6; Kessler et al., 2002) is a screener for psychological distress that has robust psychometric properties among adults. Given that a significant proportion of adolescents experience mental illness, there is a need for measures that accurately and reliably screen for mental disorders in this age group. This study examined the psychometric properties of the K6 in a large general population sample of adolescents (N = 4,434; mean age = 13.5 years; 44.6% male). Factor analyses were conducted to examine the dimensionality of the K6 in adolescents and to investigate sex-based measurement invariance. This study also evaluated the K6 as a predictor of scores on the Strengths and Difficulties Questionnaire (SDQ; Goodman, 1997). The K6 demonstrated high levels of internal consistency, with the 6 items loading primarily on 1 factor. Consistent with previous research, females reported higher mean levels of psychological distress when compared with males. The identification of sex-based measurement noninvariance in the item thresholds indicated that these mean differences most likely represented reporting bias in the K6 items rather than true differences in the underlying psychological distress construct. The K6 was a fair to good predictor of abnormal scores on the SDQ, but predictive utility was relatively low among males. Future research needs to focus on refining and augmenting the K6 scale to maximize its utility in adolescents. (PsycINFO Database Record (c) 2015 APA, all rights reserved)

Review of Diagnostic Screening Instruments for Alcohol and Other Drug Use and Other Psychiatric Disorders

In recent years there has been a growing recognition that many people with drug or alcohol problems are also experiencing a range of other psychiatric and psychological problems. The presence of concurrent psychiatric or psychological problems is likely to impact on the success of treatment services. These problems vary greatly, from undetected major psychiatric illnesses that meet internationally accepted diagnostic criteria such as those outlined in the Diagnostic and Statistical Manual (DSM-IV) of the American Psychiatric Association (1994), to less defined feelings of low mood and anxiety that do not meet diagnostic criteria but nevertheless impact on an individual’s sense of wellbeing and affect their quality of life. Similarly, the presence of a substance misuse problem among those suffering from a major psychiatric illness, often goes undetected. For example, the use of illicit drugs such as cannabis and amphetamine is higher among those individuals suffering from schizophrenia (Hall, 1992) and the misuse of alcohol in people suffering from schizophrenia is well documented (e.g., Gorelick et al., 1990; Searles et al., 1990; Soyka et al., 1993). High rates of alcohol misuse have also been reported in a number of groups including women presenting for treatment with a primary eating disorder (Holderness, Brooks Gunn, & Warren, 1994), individuals suffering from post-traumatic stress disorder (Seidel, Gusman and Aubueg, 1994), and those suffering from anxiety and depression. Despite considerable evidence of high levels of co-morbidity, drug and alcohol treatment agencies and mainstream psychiatric services often fail to identify and respond to concurrent psychiatric or drug and alcohol problems, respectively. The original review was conducted as a first step in providing clinicians with information on screening and diagnostic instruments that may be used to assess previously unidentified co-morbidity. The current revision was conducted to extend the original review by updating psychometric findings on measures in the original review, and incorporating other frequently used measures that were not previously included. The current revision has included information regarding special populations, specifically Indigenous Australians, older persons and adolescents. The objectives were to: ● update the original review of AOD and psychiatric screening/diagnostic instruments, ● recommend when these instruments should be used, by whom and how they should be interpreted, ● identify limitations and provide recommendations for further research, ● refer the reader to pertinent Internet sites for further information and/or purchasing of assessment instruments.

Repeated random sampling in year 5

As an extension to an activity introducing Year 5 students to the practice of statistics, the software TinkerPlots made it possible to collect repeated random samples from a finite population to informally explore students’ capacity to begin reasoning with a distribution of sample statistics. This article provides background for the sampling process and reports on the success of students in making predictions for the population from the collection of simulated samples and in explaining their strategies. The activity provided an application of the numeracy skill of using percentages, the numerical summary of the data, rather than graphing data in the analysis of samples to make decisions on a statistical question. About 70% of students made what were considered at least moderately good predictions of the population percentages for five yes–no questions, and the correlation between predictions and explanations was 0.78.

Vegaaniäidit ja -lapset Suomessa Suosituksista käytäntöön

Suomalaisia vegaaniäitejä ja lapsia ei ole aiemmin tutkittu ravitsemustieteen näkökulmasta. Suomalaisilla suosituksissa (Valtion ravitsemusneuvottelukunta, Sosiaali- ja terveysministeriö) lasten ja äitien vegaaniruokavalioon suhtaudutaan varauksellisesti. Pohjois-Amerikassa mm. American Dietetic Association ja American Academy of Pediatrics sen sijaan pitävät vegaaniruokavaliota ravitsemuksellisesti riittävänä myös raskauden ja imetyksen aikana sekä pikkulapsilla. Suomalainen tutkimustieto on tarpeen mm. laadittaessa uusia suosituksia tulevaisuudessa. Tutkimukseen osallistui 14 perhettä. Vegaaniruokavaliota oli noudatettu 11 raskauden ja imetyksen ajan. Syntymästään saakka vegaanilapsia oli 13. Menetelmänä oli kolmeosainen kyselylomake, jonka tutkittavat palauttivat postitse. Raskaus- ja imetysaikaa tarkastellessani käytin vertailuaineistona niitä seitsemää raskautta, jotka eivät täyttäneet vegaaniruokavalion määritelmää, mutta joiden aikana oli syöty tavanomaista sekaruokavaliota kasvispainotteisemmin. Tutkimukseen osallistuneet olivat koulutettuja ja suurin osa asui kaupungissa. Lapset olivat iältään keskimäärin 1 ½-vuotiaita (vaihteluväli pariviikkoisesta 5-vuotiaaseen). Perheet olivat etsineet itse aktiivisesti tietoa ravitsemusasioista ja tietoa oli saatu myös Vegaaniliitosta. Virallinen terveydenhuolto ei ollut juurikaan pystynyt tarjoamaan tietoa: kahdeksan perhettä oli käynyt ravitsemusterapeutin vastaanotolla, mutta vain yksi ilmoitti saaneensa tietoa sitä kautta. Useimmiten perheen ruokavalio oli herättänyt hämmennystä ja epätietoisuutta terveydenhuollossa. Jotkut olivat kokeneet erittäin negatiivista suhtautumista, etenkin lääkärien taholta, mutta myös myönteisiä kokemuksia oli. Vegaaniäitien keskimääräinen painonnousu raskauden aikana oli normaali ja lapset olivat syntyneet normaalipainoisina. Lasten kasvu oli normaalia. Kaikki äidit olivat huolehtineet D- ja B12-saannista. Myös kaikki lapset saivat ko. vitamiinitäydennyksiä lukuun ottamatta yhtä epäselvää tapausta D-vitamiinin suhteen. Vegaaniäidit imettivät pitkään ja olivat lähempänä imetyssuosituksia kuin suomalaiset yleensä. Tämän tutkimuksen perusteella suomalaisissa vegaaniperheissä ollaan tietoisia D- ja B12-vitamiinien tärkeydestä ja ravitsemusasioista yleensä. Sellaisia ongelmia ei noussut esille, etteikö ruokavaliota voisi suositella

Molecular Complexes of Alprazolam with Carboxylic Acids, Boric Acid, Boronic Acids, and Phenols. Evaluation of Supramolecular Heterosynthons Mediated by a Triazole Ring

A series of molecular complexes, both co-crystals and salts, of a triazole drug-alprazolam-with carboxylic acids, boric acid, boronic acids, and phenols have been analyzed with respect to heterosynthons present in the crystal structures. In all cases, the triazole ring behaves as an efficient hydrogen bond acceptor with the acidic coformers. The hydrogen bond patterns exhibited with aromatic carboxylic acids were found to depend on the nature and position of the substituents. Being a strong acid, 2,6-dihydroxybenzoic acid forms a salt with alprazolam. With aliphatic dicarboxylic acids alprazolam forms hydrates and the water molecules play a central role in synthon formation and crystal packing. The triazole ring makes two distinct heterosynthons in the molecular complex with boric acid. Boronic acids and phenols form consistent hydrogen bond patterns, and these are seemingly independent of the substitutional effects. Boronic acids form noncentrosymmetric cyclic synthons, while phenols form O-H center dot center dot center dot N hydrogen bonds with the triazole ring. (C) 2010 Wiley-Liss, Inc. and the American Pharmacists Association J Pharm Sci 99:3743-3753, 2010.

New signal processing algorithms for automated external defibrillators

[ES]La fibrilación ventricular (VF) es el primer ritmo registrado en el 40\,\% de las muertes súbitas por paro cardiorrespiratorio extrahospitalario (PCRE). El único tratamiento eficaz para la FV es la desfibrilación mediante una descarga eléctrica. Fuera del hospital, la descarga se administra mediante un desfibrilador externo automático (DEA), que previamente analiza el electrocardiograma (ECG) del paciente y comprueba si presenta un ritmo desfibrilable. La supervivencia en un caso de PCRE depende fundamentalmente de dos factores: la desfibrilación temprana y la resucitación cardiopulmonar (RCP) temprana, que prolonga la FV y por lo tanto la oportunidad de desfibrilación. Para un correcto análisis del ritmo cardiaco es necesario interrumpir la RCP, ya que, debido a las compresiones torácicas, la RCP introduce artefactos en el ECG. Desafortunadamente, la interrupción de la RCP afecta negativamente al éxito en la desfibrilación. En 2003 se aprobó el uso del DEA en pacientes entre 1 y 8 años. Los DEA, que originalmente se diseñaron para pacientes adultos, deben discriminar de forma precisa las arritmias pediátricas para que su uso en niños sea seguro. Varios DEAs se han adaptado para uso pediátrico, bien demostrando la precisión de los algoritmos para adultos con arritmias pediátricas, o bien mediante algoritmos específicos para arritmias pediátricas. Esta tesis presenta un nuevo algoritmo DEA diseñado conjuntamente para pacientes adultos y pediátricos. El algoritmo se ha probado exhaustivamente en bases de datos acordes a los requisitos de la American Heart Association (AHA), y en registros de resucitación con y sin artefacto RCP. El trabajo comenzó con una larga fase experimental en la que se recopilaron y clasificaron retrospectivamente un total de 1090 ritmos pediátricos. Además, se revisó una base de arritmias de adultos y se añadieron 928 nuevos ritmos de adultos. La base de datos final contiene 2782 registros, 1270 se usaron para diseñar el algoritmo y 1512 para validarlo. A continuación, se diseñó un nuevo algoritmo DEA compuesto de cuatro subalgoritmos. Estos subalgoritmos están basados en un conjunto de nuevos parámetros para la detección de arritmias, calculados en diversos dominios de la señal, como el tiempo, la frecuencia, la pendiente o la función de autocorrelación. El algoritmo cumple las exigencias de la AHA para la detección de ritmos desfibrilables y no-desfibrilables tanto en pacientes adultos como en pediátricos. El trabajo concluyó con el análisis del comportamiento del algoritmo con episodios reales de resucitación. En los ritmos que no contenían artefacto RCP se cumplieron las exigencias de la AHA. Posteriormente, se estudió la precisión del algoritmo durante las compresiones torácicas, antes y después de filtrar el artefacto RCP. Para suprimir el artefacto se utilizó un nuevo método desarrollado a lo largo de la tesis. Los ritmos desfibrilables se detectaron de forma precisa tras el filtrado, los no-desfibrilables sin embargo no.

Rhythm Analysis during Cardiopulmonary Resuscitation: Past, Present, and Future

Survival from out-of-hospital cardiac arrest depends largely on two factors: early cardiopulmonary resuscitation (CPR) and early defibrillation. CPR must be interrupted for a reliable automated rhythm analysis because chest compressions induce artifacts in the ECG. Unfortunately, interrupting CPR adversely affects survival. In the last twenty years, research has been focused on designing methods for analysis of ECG during chest compressions. Most approaches are based either on adaptive filters to remove the CPR artifact or on robust algorithms which directly diagnose the corrupted ECG. In general, all the methods report low specificity values when tested on short ECG segments, but how to evaluate the real impact on CPR delivery of continuous rhythm analysis during CPR is still unknown. Recently, researchers have proposed a new methodology to measure this impact. Moreover, new strategies for fast rhythm analysis during ventilation pauses or high-specificity algorithms have been reported. Our objective is to present a thorough review of the field as the starting point for these late developments and to underline the open questions and future lines of research to be explored in the following years.