Style and substance: some metal figurines from south-west Britain

A hoard found in Southbroom, Devizes in 1714 contained a group of copper-alloy figurines executed in both classical and local styles and depicting deities belonging to the Graeco-Roman and Gallo-Roman pantheons. The deities in a local style appear to form part of a larger tradition of figurines, predominantly found in the South-West, which are characterised both by a similar artistic style and by the use of Gallo-Roman symbolism and deities, such as the torc, ram-horned snake, carnivorous dog and Sucellus. The unique composition of the hoard in comparison with other hoards of similar date provides insights into the beliefs of Roman Britain.

Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs

Earlier accounting works have shown that an understanding of agenda entry is critical to better understanding the accounting standards setting process. Consider Walker and Robinson (1993; 1994) and Ryan (1998); and more generally agenda entrance as theorized in Kingdon (2011). In 2003, the IASB placed on its agenda a project to promulgate a standard for small and medium-sized entities (SMEs). This provides our focus. It seemed to be a departure from the IASB’s constitutional focus on capital market participants. Kingdon’s three-streams model of agenda entry helps to identify some of the complexities related to politics and decision making messiness that resulted in a standard setting project for simplified IFRS, misleadingly titled IFRS for SMEs. Complexities relate to the broader international regulatory context, including the boundaries of the IASB’s standard-setting jurisdiction, the role of board members in changing those boundaries, and such sensitivities over the language that the IASB could not agree on a suitably descriptive title. The paper shows similarities with earlier agenda entrance studies by Walker and Robinson (1994) and Ryan (1998). By drawing on interviewees’ recollections and other material it especially reinforces the part played by the nuanced complexities that influence what emerges as an international accounting standard.

IFRS for SMEs: the IASB’S due process

This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard. There were tensions between the IASB’s desire to minimise divergence from full IFRS and preserve recognition and measurement principles, and the primary reasons for undertaking the project – to meet the needs of users of financial statements of SMEs and to reduce the financial reporting burden on SMEs. Examination of events during the development of the project reveals much that was not apparent from material in the public domain. Most significantly, the IASB recognised that the final title of the standard, IFRS for SMEs, does not necessarily describe the scope of the standard. This paper also shows that the due process followed in the case of the IFRS for SMEs project barely reflected the ‘will of people’ but was more inclined towards acting as a communicative function for the IASB without any commitment to change its stance on the SME standard.

Corporate governance in Fiji’s Native Land Trust Board

This article examines corporate governance in one of Fiji’s largest trust organisations, the Native Land Trust Board. The principal-agent framework is utilised to analyse the governance issue in this study. An examination of the annual reports and final accounts over the last three decades indicates that poor governance practices by the agent have resulted in the Board not delivering maximum returns to its principal, the landowners.

Procedural justice in procurement management and inclusive interorganizational relations: an institutional perspective

This paper applies the concept of procedural justice to one of the most important focal points of interorganizational relations: the purchaser–supplier relationship. The few extant studies of the concept in the purchaser–supplier domain have overlooked an important aspect of this key relationship: that is, inclusiveness in procurement. This is despite the fact that interest in the specific empirical context of supply chain links between large purchasing organizations (LPOs) and ethnic minority suppliers (EMSs) from disadvantaged communities proceeds apace on both sides of the Atlantic. Institutional theory is used to examine the form that procedural justice takes in eight case studies of LPOs from the private and public sectors, which actively engage with inclusive procurement management initiatives in England. The guiding question is twofold: ‘What may LPO approaches to installing procedural justice in procurement management entail?’ and ‘How are these approaches shaped?’ This paper identifies specific approaches to installing procedural justice for inclusive procurement and submits theoretical propositions about how these are shaped. The study contributes to a macro-level assessment of procedural justice, i.e. interorganizational procedural justice, as a significant aspect of inclusive interorganizational relationships, which is a domain in need of theoretical development.

Uncertainties in tidally adjusted estimates of sea level rise flooding (bathtub model) for the Greater London

Sea-level rise (SLR) from global warming may have severe consequences for coastal cities, particularly when combined with predicted increases in the strength of tidal surges. Predicting the regional impact of SLR flooding is strongly dependent on the modelling approach and accuracy of topographic data. Here, the areas under risk of sea water flooding for London boroughs were quantified based on the projected SLR scenarios reported in Intergovernmental Panel on Climate Change (IPCC) fifth assessment report (AR5) and UK climatic projections 2009 (UKCP09) using a tidally-adjusted bathtub modelling approach. Medium- to very high-resolution digital elevation models (DEMs) are used to evaluate inundation extents as well as uncertainties. Depending on the SLR scenario and DEMs used, it is estimated that 3%–8% of the area of Greater London could be inundated by 2100. The boroughs with the largest areas at risk of flooding are Newham, Southwark, and Greenwich. The differences in inundation areas estimated from a digital terrain model and a digital surface model are much greater than the root mean square error differences observed between the two data types, which may be attributed to processing levels. Flood models from SRTM data underestimate the inundation extent, so their results may not be reliable for constructing flood risk maps. This analysis provides a broad-scale estimate of the potential consequences of SLR and uncertainties in the DEM-based bathtub type flood inundation modelling for London boroughs.

Divergence Involving Global Regulatory Gene Mutations in an Escherichia coli Population Evolving under Phosphate Limitation

Many of the important changes in evolution are regulatory in nature. Sequenced bacterial genomes point to flexibility in regulatory circuits but we do not know how regulation is remodeled in evolving bacteria. Here, we study the regulatory changes that emerge in populations evolving under controlled conditions during experimental evolution of Escherichia coli in a phosphate-limited chemostat culture. Genomes were sequenced from five clones with different combinations of phenotypic properties that coexisted in a population after 37 days. Each of the distinct isolates contained a different mutation in 1 of 3 highly pleiotropic regulatory genes (hfq, spoT, or rpoS). The mutations resulted in dissimilar proteomic changes, consistent with the documented effects of hfq, spoT, and rpoS mutations. The different mutations do share a common benefit, however, in that the mutations each redirect cellular resources away from stress responses that are redundant in a constant selection environment. The hfq mutation lowers several individual stress responses as well the small RNA-dependent activation of rpoS translation and hence general stress resistance. The spoT mutation reduces ppGpp levels, decreasing the stringent response as well as rpoS expression. The mutations in and upstream of rpoS resulted in partial or complete loss of general stress resistance. Our observations suggest that the degeneracy at the core of bacterial stress regulation provides alternative solutions to a common evolutionary challenge. These results can explain phenotypic divergence in a constant environment and also how evolutionary jumps and adaptive radiations involve altered gene regulation.

Simultaneous analysis of five antidepressant drugs using direct injection of biofluids in a capillary restricted-access media-liquid chromatography-tandem mass spectrometry system

Direct analysis, with minimal sample pretreatment, of antidepressant drugs, fluoxetine, imipramine, desipramine, amitriptyline, and nortriptyline in biofluids was developed with a total run time of 8 min. The setup consists of two HPLC pumps, injection valve, capillary RAM-ADS-C18 pre-column and a capillary analytical C 18 column connected by means of a six-port valve in backflush mode. Detection was performed with ESI-MS/MS and only 1 mu m of sample was injected. Validation was adequately carried out using FLU-d(5) as internal standard. Calibration curves were constructed under a linear range of 1-250 ng mL(-1) in plasma, being the limit of quantification (LOQ), determined as 1 ng mL(-1), for all the analytes. With the described approach it was possible to reach a quantified mass sensitivity of 0.3 pg for each analyte (equivalent to 1.1-1.3 fmol), translating to a lower sample consumption (in the order of 103 less sample than using conventional methods). (C) 2008 Elsevier B.V. All rights reserved.

Biocompatible in-tube solid phase microextraction coupled with liquid chromatography-fluorescence detection for determination of interferon alpha in plasma samples

The present work demonstrates the successful application of automated biocompatible in-tube solid-phase microextraction coupled with liquid chromatography (in-tube SPME/LC) for determination of interferon alpha(2a) (IFN alpha(2a)) in plasma samples for therapeutic drug monitoring. A restricted access material (RAM, protein-coated silica) was employed for preparation of a lab-made biocompatible in-tube SPME capillary that enables the direct injection of biological fluids as well as the simultaneous exclusion of macromolecules by chemical diffusion barrier and drug pre-concentration. The in-tube SPME variables, such as sample volume, draw/eject volume, number of draw-eject cycles, and desorption mode were optimized, to improve the sensitivity of the proposed method. The IFN alpha(2a) analyses in plasma sample were carried out within 25 min (sample preparation and LC analyses). The response of the proposed method was linear over a dynamic range, from 0.06 to 3.0 MIU mL(-1), with correlation coefficient equal to 0.998. The interday precision of the method presented coefficient of variation lower than 8%. The proposed automated method has adequate analytical sensitivity and selectivity for determination of IFN alpha(2a) in plasma samples for therapeutic drug monitoring. (C) 2010 Elsevier B.V. All rights reserved.

Fluoxetine and norfluoxetine analysis by direct injection of human plasma in a column switching liquid chromatographic system

A column switching LC method is presented for the analysis of fluoxetine (FLU) and norfluoxetine (NFLU) by direct injection of human plasma using a lab-made restricted access media (RAM) column. A RAM-BSA-octadecyl silica (C-18) column (40 min x 4.6 mm, 10 mu m) is evaluated in both backflush and foreflush elution modes and coupled with a C-18 lab-made (50 mm x 4.6 mm, 3 pm) analytical column in order to perform online sample preparation. Direct injection of 100 mu L, of plasma samples is possible with the developed approach. In addition, reduction of sample handling is obtained when compared with traditional liquid-liquid extraction (LLE) and SPE. The total analysis time is around 20 min. A LOQ of 15 ng/mL is achieved in a concentration range of 15-500 ng/mL, allowing the therapeutic drug monitoring of clinical samples. The precision values achieved are lower than 15% for all the evaluated points with adequate recovery and accuracy. Furthermore, no matrix interferences are found in the analysis and the proposed method shows to be an adequate alternative for analysis of FLU in plasma.

Öppna arenor och slutna rum : några kommunikationskonsulter i Dalarna ser på opinionsbildning

Syftet med denna uppsats är att ta reda på hur lokala kommunikationskonsulter i Falun/Borlänge-regionen ser på opinionsbildning via professionella konsulter. De centrala begrepp som avhandlas är PR, opinionsbildning och lobbying.Den teoretiska ram som omger undersökningen består av de teoribyggen som skapats av Jürgen Habermas, James E. Grunig och Larsåke Larsson. Habermas ställer sig tveksam till den demokratiska nyttan av professionell opinionsbildning, Grunig är mer positiv och Larsson ser både för- och nackdelar med PR-verksamheten. Larssons undersökning av opinionskonsulter från 2005 refereras också.Undersökningen bygger på intervjuer med ett antal kommunikationskonsulter verksamma i Falun och Borlänge. Den lokala marknaden för opinionsbildande uppdrag diskuteras, men också huruvida politiska uppdrag förser byråerna med politisk färg. Huruvida medarbetarnas engagemang är viktigt och hur hög statusen på opinionsbildande uppdrag är ventileras, samt vilka arbetsmetoder som används. Intervjuerna behandlar också förekomsten av lobbying på lokal nivå. Till slut redogör de intervjuade för sin syn på hur opinionsbildning, PR och lobbying via konsulter påverkar demokratin.Under slutsatser diskuteras resultatet i relation till den teoretiska ramen. Att PR- och reklambranscherna alltmer växer samman och att opinionsbildning är ett vanligt inslag i många projekt är ett faktum som också skymtat fram i den teoretiska ramen. Men reklam- och PR-metoder integreras också i politiken, på gott och ont. Följaktligen växer den gråzon som finns mellan de olika typerna av kommunikation och mellan opinionsbildande och icke-opinionsbildande uppdrag. Det försvårar gränsdragning och tydlighet, men skapar nya kreativa möjligheter.Att den ökade användningen av kommunikationskonsulter kanske kan bidra till en orättvis fördel för resursstarka organisationer diskuteras. Ny teknik, t.ex. Internet, kan dock eventuellt vara den motvikt som gör det möjligt även för resurssvaga grupper att höras i det offentliga samtalet. Kommunikation som maktfaktor tas även upp utifrån termer som lobbying och medias dagordningsfunktion.Några aspekter av den outnyttjade potential som PR har ventileras också. PR som metod är en outnyttjad resurs på det lokala planet, något som kan bero både på okunskap hos de lokala kunderna och ett traditionellt arbetssätt hos byråerna. Utifrån intervjusvaren framkommer att både byråerna, deras kunder och media på landsorten skulle gynnas av ett större samarbete.Resultaten av intervjuerna stöder mycket i den teoretiska ramen, medan somligt förkastas. Som sammanfattning kan sägas att opinionsbildning via konsulter kan användas för både gott och ont. Vilket som blir resultatet handlar som oftast om etik, ansvar, öppenhet och professionalitet.ABSTRACTThe primary target for this report is to find out how communication consultants in the region of Falun and Borlänge views the practice of establishing public opinions by using professional public relations consultants. The concepts in focus are PR, the moulding of public opinion and lobbying.The theoretical framework surrounding this report is the writings by Jürgen Habermas, James E. Grunig and Larsåke Larsson. Habermas has doubts as to the democratic use of professional consultants working with public opinions, Grunig has a somewhat more positive approach and Larsson sees both advantages and disadvantages in a democratic sense with the PR industry. Larssons research concerning consultants working with the moulding of public opinions from 2005 is also reviewed. The research is carried out by interviewing some communication consultants working in the Falun /Borlänge- area. The local market for commissions concerning public opinions is discussed, but also if and how political commissions are forcing a political stamp upon the firms engaging in such commissions. The importance of personal commitment in the consultants and the level of prominence commissions concerning public opinion has in the business is discussed, but also which methods is used and preferred. The interviews also deal with the practice of lobbying in the local arena. Finally the participants state their views on how the moulding of public opinion, PR and lobbying effects the democracy. Conclusively, the result is put in relation to the theories earlier mentioned. The public relations market is merging with the advertising business, that is a fact, and establishing public opinion is a common element in a lot of projects. But methods used for advertising and PR are also integrated in the political sphere, for good and bad. That has made the distinction between different kinds of communication harder, thereby enhancing the difficulties of establishing boundaries and achieving clarity. Yet at the same time it facilitates new creative opportunities.The growing use of communication consultants may contribute to unfair advantages for organisations with large economic resources. New technical development though, such as the Internet for example, may prove to simplify communication for groups with lesser economic power. Communication as an aspect of power is being discussed in terms of lobbying and the agenda setting power of media.Some aspects of the unused potential that lies within PR are also in focus in this report. PR as a method is an unused resource in the local market, which can be due to the local clients lack of knowledge but also to the traditional work carried out by the communication firms. The findings of the interviews show that both communication firms, their clients and the local media would benefit from greater cooperation.The theoretical base in this work is mostly supported by the interviews, though a few of the findings does not agree. The moulding of public opinions by professional consultants can be used for both good and bad. What the result will be is, not surprisingly, a question of ethics, responsibility, openness and professionalism.

Sjuksköterskans evidensbaserade omvårdnadsåtgärder för livskvaliteten hos patienter med hjärtsvikt : En systematisk litteraturstudie

Syftet med detta arbete var att undersöka vilka omvårdnadsåtgärder och vilken form av undervisning som sjuksköterskor kan använda sig av för att bevara eller förbättra livskvaliteten hos patienter med hjärtsvikt. Arbetet genomfördes som en systematisk litteratur studie och analyserades med hjälp av kvalitetsgranskning av litteraturen. Vid artiklarnas kvalitetsgranskning framkom omvårdnadsåtgärder för patienter med hjärtsvikt, som sedan evidensgraderades. Av resultatet framgick att sjuksköterskans omvårdnadsåtgärder hos patienter med hjärtsvikt som befanns vila på starkt vetenskapligt underlag var att undervisa patienter med hjärtsvikt, att uppmana till fysisk aktivitet och att främja socialt stöd. Resultatet i föreliggande studie visade att träning gav effekt och att fysisk aktivitet var av betydelse när det gällde att bibehålla och förbättra den hälsorelaterade livskvaliteten. Socialt stöd befanns vara en grundläggande faktor för den hälsorelaterade livskvaliteten, och bör anpassas efter den enskilde patientens behov och önskemål. Slutsatsen var att en av sjuksköterskans mest betydelsefulla omvårdnadsåtgärder var att stödja och undervisa patienter med hjärtsvikt och att hjälpa henne sätta upp individanpassade mål. Resultatet diskuterades utifrån Callista Roys omvårdnads teoretiska modell: Roy Adaptation Model (RAM).

Utanförskapets ”frustrerade ungdom” : Talet om de ”problematiska” förorterna i svensk kvällspress under augusti- september månad 2009

Uppsatsen är en innehållsanalytisk studie av kvällstidningarna Expressen och Aftonbladet under augusti- september 2009. Syftet är att undersöka hur s.k. ”invandrartäta områden”/förorter framställs i kvällstidningarna under nämnda period samt att ge exempel på hur detta kan analyseras ur ett sociologiskt perspektiv. Urvalet av artiklar tillåter sig avgränsas genom att se till vad som skrivs om de förortsområden som under aktuell period tillåtit sig förknippas med ”problem”. Frågeställningarna vill således belysa vad som under aktuell period skrivs om dessa områden: hur kan dessa kan budskap tolkas, och hur kan de tolkas med sociologiska teorier? ”Invandrartäta områden” har länge varit föremål för negativ stereotypisering bl.a. i media. Varför uppsatsen använder sig av teorier som kan förklara hur mediediskursen kan vara möjlig, och i vilket Elias teori om figurationer bildar en yttre ram. Analysen av resultatet uppvisar att flertalet artiklar ger utrymme åt reproduktion av ”moralisk differentiering” och ”illusorisk korrelation”, och med detta en förstärkning av ”common sense” uppfattningar hos läsaren. En uppfattning där förorten och dess invånare alltjämt tillskrivs rollen som de ”Andra”. Emellertid är inte endast sådana artiklar häri förekomna. En rimlig hypotes är dock att; hur artiklarna påverkar läsaren är avhängigt dennes befintliga attityd, samt hur artiklarna är utformade, och där det ges mer eller mindre utrymme för attitydförändringar.