Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

Task sharing within a managed clinical network to improve child health in Malawi

BACKGROUND: Eighty per cent of Malawi's 8 million children live in rural areas, and there is an extensive tiered health system infrastructure from village health clinics to district hospitals which refers patients to one of the four central hospitals. The clinics and district hospitals are staffed by nurses, non-physician clinicians and recently qualified doctors. There are 16 paediatric specialists working in two of the four central hospitals which serve the urban population as well as accepting referrals from district hospitals. In order to provide expert paediatric care as close to home as possible, we describe our plan to task share within a managed clinical network and our hypothesis that this will improve paediatric care and child health.

PRESENTATION OF THE HYPOTHESIS: Managed clinical networks have been found to improve equity of care in rural districts and to ensure that the correct care is provided as close to home as possible. A network for paediatric care in Malawi with mentoring of non-physician clinicians based in a district hospital by paediatricians based at the central hospitals will establish and sustain clinical referral pathways in both directions. Ultimately, the plan envisages four managed paediatric clinical networks, each radiating from one of Malawi's four central hospitals and covering the entire country. This model of task sharing within four hub-and-spoke networks may facilitate wider dissemination of scarce expertise and improve child healthcare in Malawi close to the child's home.

TESTING THE HYPOTHESIS: Funding has been secured to train sufficient personnel to staff all central and district hospitals in Malawi with teams of paediatric specialists in the central hospitals and specialist non-physician clinicians in each government district hospital. The hypothesis will be tested using a natural experiment model. Data routinely collected by the Ministry of Health will be corroborated at the district. This will include case fatality rates for common childhood illness, perinatal mortality and process indicators. Data from different districts will be compared at baseline and annually until 2020 as the specialists of both cadres take up posts.

IMPLICATIONS OF THE HYPOTHESIS: If a managed clinical network improves child healthcare in Malawi, it may be a potential model for the other countries in sub-Saharan Africa with similar cadres in their healthcare system and face similar challenges in terms of scarcity of specialists.

A Novel Methodology to Characterize the Constitutive Behaviour of Polyethylene terephthalate for the Stretch Blow Moulding process

The stretch blow moulding (SBM) process is the main method for the mass production of PET containers. And understanding the constitutive behaviour of PET during this process is critical for designing the optimum product and process. However due to its nonlinear viscoelastic behaviour, the behaviour of PET is highly sensitive to its thermomechanical history making the task of modelling its constitutive behaviour complex. This means that the constitutive model will be useful only if it is known to be valid under the actual conditions of interest to the SBM process. The aim of this work was to develop a new material characterization method providing new data for the deformation behaviour of PET relevant to the SBM process. In order to achieve this goal, a reliable and robust characterization method was developed based on an instrumented stretch rod and a digital image correlation system to determine the stress-strain relationship of material in deforming preforms during free stretch-blow tests. The effect of preform temperature and air mass flow rate on the deformation behaviour of PET was also investigated.

A process evaluation of a cluster randomised trial to reduce potentially inappropriate prescribing in older people in primary care (OPTI-SCRIPT study)

Background
The OPTI-SCRIPT cluster randomised controlled trial (RCT) found that a three-phase multifaceted intervention including academic detailing with a pharmacist, GP-led medicines reviews, supported by web-based pharmaceutical treatment algorithms, and tailored patient information leaflets, was effective in reducing potentially inappropriate prescribing (PIP) in Irish primary care. We report a process evaluation exploring the implementation of the intervention, the experiences of those participating in the study and lessons for future implementation.

Methods
The OPTI-SCRIPT trial included 21 GP practices and 196 patients. The process evaluation used mixed methods. Quantitative data were collected from all GP practices and semi-structured interviews were conducted with GPs from intervention and control groups, and a purposive sample of patients from the intervention group. All interviews were transcribed verbatim and analysed using a thematic analysis.

Results
Despite receiving a standardised academic detailing session, intervention delivery varied among GP practices. Just over 70 % of practices completed medicines review as recommended with the patient present. Only single-handed practices conducted reviews without patients present, highlighting the influence of practice characteristics and resources on variation. Medications were more likely to be completely stopped or switched to another more appropriate medication when reviews were conducted with patients present. The patient information leaflets were not used by any of the intervention practices. Both GP (32 %) and patient (40 %) recruitment rates were modest. For those who did participate, overall, the experience was positively viewed, with GPs and patients referring to the value of medication reviews to improve prescribing and reduce unnecessary medications. Lack of time in busy GP practices and remuneration were identified as organisational barriers to future implementation.

Conclusions
The OPTI-SCRIPT intervention was positively viewed by both GPs and patients, both of whom valued the study’s objectives. Patient information leaflets were not a successful component of the intervention. Academic detailing and medication reviews are important components in changing PIP, and having patients present during the review process seems to be a more effective approach for decreasing PIP.

Extreme-Ultraviolet-Initated High-Order Harmonic Generation: Driving Inner-Valence Electrons Using Below-Threshold-Energy Extreme-Ultraviolet Light

We propose a novel scheme for resolving the contribution of inner- and outer-valence electrons in XUV-initiated high-harmonic generation in neon. By probing the atom with a low energy (below the 2s ionisation threshold) ultrashort XUV pulse, the 2p electron is steered away from the core, while the 2s electron is enabled to describe recollision trajectories. By selectively suppressing the 2p recollision trajectories we can resolve the contribution of the 2s electron to the high-harmonic spectrum. We apply the classical trajectory model to account for the contribution of the 2s electron, which allows for an intuitive understanding of the process.

Process Selection Using Variation and Cost Relations

Variations are inherent in all manufacturing processes and can significantly affect the quality of a final assembly, particularly in multistage assembly systems. Existing research in variation management has primarily focused on incorporating GD&T factors into variation propagation models in order to predict product quality and allocate tolerances. However, process induced variation, which has a key influence on process planning, has not been fully studied. Furthermore, the link between variation and cost has not been well established, in particular the effect that assembly process selection has on the final quality and cost of a product. To overcome these barriers, this paper proposes a novel method utilizing process capabilities to establish the relationship between variation and cost. The methodology is discussed using a real industrial case study. The benefits include determining the optimum configuration of an assembly system and facilitating rapid introduction of novel assembly techniques to achieve a competitive edge.

Banana and abaca fiber-reinforced plastic composites obtained by rotational molding process

Natural fibers can be used in rotational molding process to obtain parts with improved mechanical properties. Different approaches have been followed in order to produce formulations containing banana or abaca fiber at 5% weight, in two- and three-layer constructions. Chemically treated abaca fiber has also been studied, causing some problems in processability. Fibers used have been characterized by Fourier transform infrared (FTIR) spectroscopy, thermogravimetric analysis (TGA), optical microscopy, and single-fiber mechanical tests. Rotomolded parts have been tested for tensile, flexural, and impact properties, demonstrating that important increases in elastic modulus are achieved with these fibers, although impact properties are reduced. © 2013 Copyright Taylor and Francis Group, LLC.