Distribution by Scientific Domains
Distribution within Business, Economics, Finance and Accounting

Kinds of Board

  • accounting standards board
  • advisory board
  • american board
  • brown v. board
  • bulletin board
  • chicago board
  • circuit board
  • company board
  • compensation board
  • corporate board
  • currency board
  • cutting board
  • discussion board
  • editorial board
  • governing board
  • health board
  • independent board
  • institutional review board
  • international accounting standards board
  • medical board
  • national board
  • printed circuit board
  • review board
  • school board
  • standards board
  • v. board
  • workers' compensation board

  • Terms modified by Board

  • board accountability
  • board approval
  • board area
  • board certification
  • board characteristic
  • board composition
  • board diversity
  • board governance
  • board independence
  • board leadership
  • board meeting
  • board member
  • board monitoring
  • board of directors
  • board performance
  • board process
  • board role
  • board size
  • board structure
  • board system

  • Selected Abstracts


    ANZ JOURNAL OF SURGERY, Issue 8 2007
    John C. Hall Editor-in-Chief
    No abstract is available for this article. [source]

    Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies,

    Leslie Hodder
    Abstract This paper provides evidence that regulatory contracts affect firms' accounting choices and risk-management decisions. Specifically, we investigate whether an exogenous shock to regulatory risk induced by Statement of Financial Accounting Standards No. 115, "Accounting for Certain Investments in Debt and Equity Securities" (SFAS 1993), encouraged U.S. banks to deviate from portfolio and risk benchmarks when they adopted the standard. Because we cannot observe relevant benchmarks, we model portfolio and risk decisions as functions of macroeconomic and firm-specific factors using data from a period when regulatory capital was immune to SFAS No. 115 accounting. We examine a sample of 230 publicly traded banks and find that (1) irrespective of adoption timing, banks classified too few securities available for sale (AFS) relative to estimated benchmarks; (2) weaker banks that adopted the standard early classified far more securities as AFS relative to benchmarks; (3) banks altered the size of their securities portfolios along with the levels of interest-rate risk and credit risk as regulatory capital decreased; and (4) the level of interest-rate risk on banks' loan portfolios increased at the time of SFAS No. 115 adoption. We also explore the 1995 Financial Accounting Standards Board (FASB) amnesty when firms could "readopt" SFAS No. 115. We find that banks used the 1995 FASB amnesty to undo strategic initial SFAS No. 115 adoption decisions. Taken together, our findings suggest that SFAS No. 115 caused some of the accounting and economic consequences predicted by bankers, analysts, and academics. [source]

    Board Structure, Process and Performance: evidence from public-listed companies in Singapore

    David Wan
    Past literature in board research has centred on board structure and company performance. Over the years, empirical studies do not reveal a conclusive relationship between these two variables (Dalton and Daily, 1999. Across the Board, March, 28,32). Until recently, the literature on board processes has been sparse. The reason for insufficient empirical work on board processes possibly is due to the difficulty of gaining access to boards. In this paper, we propose a conceptual model and tested the model on publicly listed companies in Singapore. Based on a sample of 212 company responses and 299 directors, we conclude that board structure does not affect board process while board process is related to board performance. In terms of individual parameters, effort norms, cognitive conflict and the presence and usage of skills are positively related to board roles and board transparency. Also, affective and process conflicts are negatively related to board roles and board transparency. Finally, board process does not mediate the relationship between board structure and board performance. [source]

    Accounting for suburban tree information systems

    Alistair M. Brown
    Abstract Suburban trees are things of wonder and of utility, yet accounting has systematically failed to account for them despite the availability of information technologies that could assist in trees' measurement. Taking a utilitarian view of the value of trees, this paper posits a way of accounting for suburban tree information systems, which not only follows the traditional accounting practices of the Australian Standards Setting Board, but also encompasses the idea of sharing ideas from the disciplines of the environmental sciences and computerized informational systems. By using information technologies, local councils and business entities may be able to account for suburban trees as non-current assets, and thereby improve the lot of conscripted investors who seek information for decision-making and accountability. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [source]

    Characteristics of spousal homicide perpetrators: a study of all cases of spousal homicide in Sweden 1990,1999

    Professor Henrik Belfrage PhD
    Background In Sweden 20 000 cases of assault against women are reported to the police every year. Method All data on the perpetrators of spousal homicide in Sweden between 1990 and 1999 were investigated (n = 164). A control group of all other perpetrators of homicide in Sweden during the same period, i.e. cases of homicide not committed in the context of spouse violence (n = 690) was used. All verdicts, as well as all material in the police investigations, including interviews with all of the police investigators, were analysed. Copies of police examinations of the suspects, and forensic reports from the autopsies, were also examined. Data on all registered criminality were collected from the National Police Register, and in cases where the perpetrators had been subject to forensic psychiatric examinations, those reports were obtained from the Swedish National Board of Forensic Medicine. In addition, the Psychopathy Checklist: Screening Version scores were rated from the forensic psychiatric examinations. Results There was a four times higher suicide rate among the spousal homicide perpetrators (24%, n = 40) compared with the perpetrators in the control-group (6%, n = 39, chi-squared = 55,42df = 1 , p < 0.001). Consequently, suicidal ideation must be considered as an important risk factor for spousal homicide. In 79% of the cases the spousal homicide perpetrators were subject to forensic psychiatric examinations. All except 5% were diagnosed with at least one psychiatric diagnosis, and 34% were sentenced to forensic psychiatric treatment. If it is assumed that the psychiatric morbidity was high in the 24% of the perpetrators who committed suicide, then 80% of all perpetrators of spouse homicide during the study period can be characterized as mentally disordered. ,Psychopathic' perpetrators, who generally are over-represented in most violent criminality, were comparatively uncommon. Only seven (4%) in the study group met the diagnostic criteria for psychopathy as measured with the PCL:SV. Discussion The group of spouse killers studied here fits the dysphoric/borderline group of spouse assaulters. This is a group that may benefit from treatment. Perhaps police officers could help identify this kind of spouse assaulter before a fatality occurs. Copyright © 2004 Whurr Publishers Ltd. [source]

    The Productive Life of Risk

    Caitlin Zaloom
    Contemporary social theorists usually conceive of risk negatively. Focusing on disasters and hazards, they see risk as an object of calculation and avoidance. But we gain a deeper understanding of risk in modern life if we observe it in another setting. Futures markets are exemplary sites of aggressive risk taking. Drawing upon extensive fieldwork on trading floors, this article shows how a high modern institution creates populations of risk-taking specialists, and explores the ways that engagements with risk actively organize contemporary markets and forge economic actors. Financial exchanges are crucibles of capitalist production. At the Chicago Board of Trade, financial speculators structure their conduct and shape themselves around risk; and games organized around risk influence the social and spatial dynamics of market life. [source]

    Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

    Mary Jane Lenard
    ABSTRACT The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an accounting student will progress through the auditing course with the responsibility of learning how and why internal controls are assessed. Research in expert systems applied to auditing has shown that there is strong support for the constructive dialogue used in expert systems as a means of encouraging their use in decision making (Eining, Jones, & Loebbecke, 1997). The purpose of this study is to provide the student or novice auditor with a method for developing a more comprehensive understanding of internal controls and the use of internal controls in audit planning. The results of the study reinforce previous findings that novices do better when an expert system applies analogies along with declarative explanations, and clarifies the length of time in which the use of active learning in a training system can provide an improvement to declarative knowledge, but procedural knowledge must be acquired over a longer time frame. [source]

    Efficacy of interpersonal therapy-group format adapted to post-traumatic stress disorder: an open-label add-on trial

    Rosaly F.B. Campanini MSc.
    Abstract Background: Post-traumatic stress disorder (PTSD) is a highly prevalent condition, yet available treatments demonstrate only modest efficacy. Exposure therapies, considered by many to be the "gold-standard" therapy for PTSD, are poorly tolerated by many patients and show high attrition. We evaluated interpersonal therapy, in a group format, adapted to PTSD (IPT-G PTSD), as an adjunctive treatment for patients who failed to respond to conventional psychopharmacological treatment. Methods: Research participants included 40 patients who sought treatment through a program on violence in the department of psychiatry of Federal University of São Paulo (UNIFESP). They had received conventional psychopharmacological treatment for at least 12 weeks and failed to have an adequate clinical response. After signing an informed consent, approved earlier by the UNIFESP Ethics Review Board, they received a semi-structured diagnostic interview (SCID-I), administered by a trained mental health worker, to confirm the presence of a PTSD diagnosis according to DSM-IV criteria. Other instruments were administered, and patients completed out self-report instruments at baseline, and endpoint to evaluate clinical outcomes. Results: Thirty-three patients completed the trial, but all had at least one second outcome evaluation. There were significant improvements on all measures, with large effect sizes. Conclusions: IPT-G PTSD was effective not only in decreasing symptoms of PTSD, but also in decreasing symptoms of anxiety and depression. It led to significant improvements in social adjustment and quality of life. It was well tolerated and there were few dropouts. Our results are very preliminary; they need further confirmation through randomized controlled clinical trials. Depression and Anxiety, 2010. © 2009 Wiley-Liss, Inc. [source]

    Treatment of Superficial Infantile Hemangiomas of the Eyelid Using the 595-nm Pulsed Dye Laser

    BACKGROUND Despite the proven effectiveness of the 595-nm pulsed dye laser (PDL) in treating superficial infantile hemangiomas, many physicians are reluctant to treat such lesions involving the eyelid. OBJECTIVE To examine the safety and efficacy of the 595-nm PDL for the treatment of superficial infantile hemangiomas of the eyelid. MATERIALS & METHODS Records were reviewed for patients with superficial infantile hemangiomas of the eyelid treated with 595-nm PDL. Pre- and post-treatment photographs were compared. Reviewers rated the degree of improvement of the hemangioma as excellent (76,100%), good (51,75%), moderate (26,50%), or poor (0,25%) and indicated whether the hemangioma was 100% clear. Side effects of scarring, atrophy, hyperpigmentation, and hypopigmentation were assessed. RESULTS Twenty-two patients met the study criteria. Eight (36.4%) demonstrated complete clearance of their hemangioma, 17 (77.3%) received an improvement rating of excellent, and five (22.7%) received a rating of good. No scarring, atrophy, or hypopigmentation was noted. Two patients (9.1%) were noted to have hyperpigmentation in the treated area. CONCLUSION Early treatment with the 595-nm PDL can safely and effectively diminish proliferative growth and hasten resolution of superficial infantile hemangiomas of the eyelid. Roy G. Geronemus, MD, is on the Medical Advisory Board for Candela Laser Corp. [source]

    Reduction in the Incidence of Squamous Cell Carcinoma in Solid Organ Transplant Recipients Treated with Cyclic Photodynamic Therapy

    BACKGROUND AND OBJECTIVES Squamous cell carcinomas (SCCs) produce significant morbidity in solid organ transplant recipients (SOTRs), particularly in patients who develop multiple tumors. Topical photodynamic therapy (PDT) has been shown to decrease the number of keratotic lesions in SOTRs, but the duration of the beneficial effect is limited. The aim of this study was to evaluate the potential benefit of cyclic PDT in the prevention of new SCCs in SOTRs. METHODS Twelve high-risk SOTRs received cyclic PDT treatments at 4- to 8-week intervals for 2 years. The development of new SCCs (invasive and in situ) performed 12 and 24 months after the start of cyclic PDT were compared with the number of SCCs developed during the year before initiation of cyclic PDT. RESULTS The median reduction in the 12- and 24-month post-treatment counts from the 1-month pretreatment counts was 79.0% (73.3,81.8%) and 95.0% (87.5,100.0%), respectively. Treatments were well tolerated. CONCLUSION Cyclic PDT with 5-aminolevulinic acid may reduce the incidence of SCC in SOTRs. Additional studies with larger numbers of patients and optimized protocols are necessary to further explore the potential benefits of cyclic PDT in the prevention of skin cancer in this high-risk patient population. Dr. Lee is member of the Medical Advisory Board of Dusa Pharmaceuticals, Inc. [source]

    A Call for Dermatologic Surgeons to Take the Board Examination in Dermatologic Cosmetic Surgery from the American Board of Cosmetic Surgery

    James B. Bridenstine MD
    No abstract is available for this article. [source]

    Cognitive performance of male adolescents is lower than controls across psychiatric disorders: a population-based study

    M. Weiser
    Objective:, Psychiatric patients, as well as humans or experimental animals with brain lesions, often concurrently manifest behavioral deviations and subtle cognitive impairments. This study tested the hypothesis that as a group, adolescents suffering from psychiatric disorders score worse on cognitive tests compared with controls. Method:, As part of the assessment for eligibility to serve in the military, the entire, unselected population of 16,17-year old male Israelis undergo cognitive testing and screening for psychopathology by the Draft Board. We retrieved the cognitive test scores of 19 075 adolescents who were assigned any psychiatric diagnosis, and compared them with the scores of 243 507 adolescents without psychiatric diagnoses. Results:, Mean test scores of cases were significantly poorer then controls for all diagnostic groups, except for eating disorders. Effect sizes ranged from 0.3 to 1.6. Conclusion:, As group, adolescent males with psychiatric disorders manifest at least subtle impairments in cognitive functioning. [source]

    Dysthymia in male adolescents is associated with increased risk of later hospitalization for psychotic disorders: a historical-prospective cohort study

    Mark Weiser
    Abstract Aim: Retrospective studies indicate that patients with psychotic disorders and schizophrenia often suffer from depressive symptoms before the onset of psychosis. In a historical-prospective design, we studied the association between dysthymia in adolescence and later hospitalization for psychotic disorders and schizophrenia. Methods: The Israeli Draft Board screens the entire, unselected population of 16,17 years old male adolescents for psychiatric disorders. These adolescents were followed for hospitalization for psychotic disorders and schizophrenia using the Israeli National Psychiatric Hospitalization Case Registry. Of 275 705 male adolescents screened, 1267 (0.5%) were hospitalized for psychotic disorders (International Classification of Diseases [ICD]-10 20.0,29.9), and 757 (0.3%) were hospitalized for schizophrenia (ICD-10 20.0,20.9) over the next 1,10 years. Results: Of 275 705 male adolescents screened, 513 (0.2%) were diagnosed as suffering from dysthymia by the Draft Board. Of these adolescents, 10/513 (2.0%) were later hospitalized for psychotic disorders (including schizophrenia, HR = 3.967, 95%CI (confidence intervals): 2.129,7.390), and 4/513 (0.8%) were later hospitalized for schizophrenia (HR = 2.664, 95%CI: 0.997,7.116). Conclusions: In this population-based cohort of male adolescents, dysthymia was associated with increased risk for future psychotic disorders. Dysthymia in some adolescents might be a prodromal symptom, while in others it might be a risk factor for later psychosis. Clinicians assessing dysthymic adolescents should be aware that these symptoms might be part of the prodrome. [source]


    Australian superannuation funds have increased investment choices available for their members. Fund members can typically choose from a range of ready-made options or select their own asset allocations. Evidence suggests that individuals may display a home bias in these allocations by favouring domestic assets at the expense of international assets. Such a bias may produce a sub-optimal investment. This paper investigates the asset allocations of members of the Government Employees Superannuation Board (GESB), the superannuation fund for Western Australian public sector employees. Asset allocations appear to be in line with a normal allocation to international equity, especially at the time of their first choice. Subsequent choices however appear to be driven more by historical performance of the asset classes offered, rather than by a home bias. [source]

    Editorial Board: Engineering in Life Sciences

    Article first published online: 26 AUG 2010
    No abstract is available for this article. [source]

    Dieting and desire for weight loss among adolescents in Denmark: a questionnaire survey

    Mette Waaddegaard
    Abstract Objective: To report on the first study in Denmark of the prevalence of dieting and other weight-loss behaviours among adolescents. Method: A cross-sectional study of 2094 pupils from grade 8,12, aged 14,21 years, throughout Denmark. The pupils responded to a self-administered 49-item questionnaire, which was constructed by an Expert Committee in the Danish National Board of Health. Results: The prevalence of dieting and other weight-loss behaviours were comparable to results from other countries, particularly from the Nordic countries. Dieting was dependent on BMI and sex and did not increase with age. However, the desire for weight loss increased with age for both sexes and body dissatisfaction became more extreme with age. Many boys desired a weight gain instead of a weight loss. Discussion: Dieting and other weight control behaviours increased with increasing BMI. However, most dieting and wish for weight loss was not justified by obesity but seemed to depend on a perception of being overweight. The need for identifying adolescents with at-risk behaviour related to eating disorders is emphasized. Copyright © 2001 John Wiley & Sons, Ltd and Eating Disorders Association. [source]

    Emergency Medicine Resident Documentation: Results of the 1999 American Board of Emergency Medicine In-Training Examination Survey

    John Howell MD
    Abstract. Objectives: To assess how emergency medicine (EM) residents perform medical record documentation, and how well they comply with Health Care Financing Administration (HCFA) Medicare charting guidelines. In addition, the study investigated their abilities and confidence with billing and coding of patient care visits and procedures performed in the emergency department (ED). Finally, the study assessed their exposure to both online faculty instruction and formal didactic experience with this component of their curriculum. Methods: A survey was conducted consisting of closed-ended questions investigating medical record documentation in the ED. The survey was distributed to all EM residents, EM,internal medicine, and EM,pediatrics residents taking the 1999 American Board of Emergency Medicine (ABEM) In-Training examination. Five EM residents and the Society for Academic Emergency Medicine (SAEM) board of directors prevalidated the survey. Summary statistics were calculated and resident levels were compared for each question using either chi-square or Fisher's exact test. Alpha was 0.05 for all comparisons. Results: Completed surveys were returned from 88.5% of the respondents. A small minority of the residents code their own charts (6%). Patient encounters are most frequently documented on free-form handwritten charts (38%), and a total of 76% of the respondents reported using handwritten forms as a portion of the patient's final chart. Twenty-nine percent reported delays of more than 30 minutes to access medical record information for a patient evaluated in their ED within the previous 72 hours. Twenty-five percent "never" record their supervising faculty's involvement in patient care, and another 25% record that information "1-25%" of the time. Seventy-nine percent are "never" or "rarely" requested by their faculty to clarify or add to medical records for billing purposes. Only 4% of the EM residents were "extremely confident" in their ability to perform billing and coding, and more than 80% reported not knowing the physician charges for services or procedures performed in the ED. Conclusions: The handwritten chart is the most widely used method of patient care documentation, either entirely or as a component of a templated chart. Most EM residents do not document their faculty's participation in the care of patients. This could lead to overestimation of faculty noncompliance with HCFA billing guidelines. Emergency medicine residents are not confident in their knowledge of medical record documentation and coding procedures, nor of charges for services rendered in the ED. [source]

    E-Finance in Emerging Markets: Is Leapfrogging Possible?

    Article first published online: 21 APR 200
    The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. The World Bank does not guarantee the accuracy of the data included in this publication and accepts no responsibility whatsoever for any consequence of their use. [source]

    BDMC interlaboratory cone calorimeter test programme

    FIRE AND MATERIALS, Issue 1 2002
    Joe Urbas
    In the spring of 1997, seven companies and industry associations from the USA and Canada decided to sponsor the cone calorimeter interlaboratory test programme. Reproducibility and repeatability were determined for the scalar variables measured in the cone calorimeter (ASTM E1354) according to the protocol developed by the Board for the Coordination of the Model Codes. The main requirement of the protocol was that the sample irradiance should be 75 kW/m2. The purpose of the project was to assist the model building code organizations, NFPA and various other groups in the development of a system to determine degrees of combustibility of building materials. Three US and one Canadian laboratory agreed to conduct tests on 16 materials. The results of this round robin show that the cone calorimeter, following the Board for the Coordination of the Model Codes protocol, can provide precision similar to that cited in the current cone calorimeter standards. It is recommended that further improvements of the standards are pursued and provisions are made to improve the quality of operation of the cone calorimeter in commercial laboratories to maintain and possibly improve its repeatability and reproducibility. Copyright © 2002 John Wiley & Sons, Ltd. [source]

    Announcing Two New Members of the Foreign Language Annals Editorial Board

    Article first published online: 31 DEC 200
    No abstract is available for this article. [source]

    College Board to Add Chinese and Italian to AP Program

    Japanese, Russian Will Be Next Languages
    No abstract is available for this article. [source]

    Geographical Imaginations of ,New Asia-Singapore'

    T.C. Chang
    Abstract ,Geographical imaginations' constitute an important aspect in geographic research, enriching our understanding of places and societies as well as the contested meanings people have towards spaces. The marketing and development of tourist destinations offers a fertile ground for the exercise of geographical imagination. This paper explores how tourism marketing distils the essence of a place, and ,imagines' an identity that is attractive to tourists and residents alike. Such spatial identities, however, are seldom hegemonic and are often highly contested. Using the case of the ,New Asia-Singapore' (NAS) campaign launched by the Singapore Tourism Board, we explore the geographical imaginations involved in tourism marketing, and its consequent effects on people and place. Specifically we discuss the role and rationale of tourism planners in formulating the NAS campaign; the actions of tourism entrepreneurs in creating NAS commodities; and the reactions from tourists and local residents towards the NAS images. We argue that the nexus of policy intent, entrepreneurial actions and popular opinions yields invaluable insights into the highly contested processes of tourism development and identity formation. [source]

    Development Section, April 2008

    Cheryl McEwan
    EDITORIAL It is a great privilege to serve as Editor for the Development section of Geography Compass. The journal is an exciting new venture in electronic publishing that aims to publish state-of-the-art peer-reviewed surveys of key contemporary issues in geographical scholarship. As the first Editor of this section, it is my responsibility to establish the key aims and innovations for this section of the journal. These include: publishing reviews of scholarship on topics of contemporary relevance that are accessible and useful to researchers, teachers, students and practitioners; developing the range of topics covered across the spectrum of development geography; helping to set agendas in development geography by identifying gaps in existing empirical and conceptual research; commissioning articles from both established and graduate/early career researchers who are working at the frontiers of development geography; and communicating the distinctiveness of Geography Compass. Part of this distinctiveness is in publishing articles that are both of scholarly excellence and accessible to a wide audience. The first volume of Geography Compass was published in 2007, covering a wide range of topics (e.g. migration, children, technology, grassroots women's organizations, civil society, biodiversity, tourism, inequality, agrarian change, participatory development, disability, spirituality) in a number of specific geographical areas (e.g. Africa/southern Africa, Caribbean, China, Peru). Forthcoming in 2008/2009 are articles on the Gambia, Latin America, the Philippines, Southeast Asia, Bangladesh and South Africa, focusing on topics such as food security, comparative post-socialism, foreign aid and fair trade. Building on these diverse and excellent articles, I plan to communicate the distinctiveness of Development in a number of ways. First, I encourage an ecumenical approach to the notion of ,development geography' and welcome contributions from scholars across a range of social science disciplines whose work would be useful to a geography audience. This is important, not least because both development and geography, in disciplinary terms, are largely European inventions. Many scholars in Latin America, Africa and Asia, for example, do not refer to themselves as either development specialists or geographers but are producing important research in areas of direct relevance to students and researchers of ,development geography'. As the first editions illustrate, I also seek to publish articles that reflect ,development' in its broadest sense, encompassing economic, (geo)political, social, cultural and environmental issues. 2008 will be an interesting year for development, with a number of important issues and events shaping discourse and policy. These include: the Beijing Olympics and increasing focus on China's role in international development; political change in a number of African countries (Kenya, Zimbabwe, South Africa); the US presidential elections and potential shifts in policy on climate change, trade and security; the impacts of the Bali roadmap on climate change in the current economic context; the increasing number of impoverished people in Asia (notably China and India), sub-Saharan Africa and Latin America (notably Brazil) that even the World Bank has acknowledged; the implications of the increasing role of philanthropic foundations (e.g. the Gates Foundation and those emerging in India and Russia) in international development. I hope to see some of these issues covered in this journal. Second, I am keen to break down the association between ,development' and parts of the world variously categorized as ,Third World', ,Global South' or ,Developing World' by publishing articles that cut across North and South, East and West. The intellectual and disciplinary practices within (Western) geography that separate those researching issues in the South and post-socialist contexts from those researching similar issues in advanced capitalist economies are, it seems, no longer sustainable or sensible. Moreover, while studies of transnational and ethical trade, neoliberalism, household economies and ,commodity chains', for example, incorporate a multitude of case studies from across the world, these tend to be understood through conceptual lenses that almost always have their theoretical antecedents in Western theorization. The notion of ,learning from' debates, policy and practice in other parts of the world is still relatively alien within the discipline. There are thus issues in how we research and teach ethically and responsibly in and about different parts of the world, and in which this journal might make a contribution. Third, and related, part of my responsibility is to ensure that Compass reflects the breadth of debate about ,development' by publishing articles written by a truly international range of scholars. This has proved to be a challenge to date, in part reflecting the newness of the journal and the difficulties posed by English language publication. However, an immediate aim is to publish the work and ideas of scholars based outside of Anglophone contexts, in the Global South and in post-socialist contexts, and to use international referees who are able to provide valuable commentaries on the articles. A longer-term aim is to also further internationalize the Editorial Board. Currently, one-third of the Editorial Board is non-UK and I plan to increase this to at least 50% in future. Fourth, I plan to ensure that the Development section takes full advantage of electronic publication and the opportunities this offers. Thus, while I am keen to retain a word limit in the interest of publishing accessible articles, the lack of constraint regarding page space enables authors to include a wide range of illustrative and other material that is impossible in print journals. I plan to encourage authors to make greater use of visual materials (maps, photographs/photo-essays, video, sound recordings, model simulations and datasets) alongside text as well as more innovative forms of presentation where this might be appropriate. Finally, in the coming year, I intend to work more closely with other Compass section Editors to realize the potential for fostering debate that cuts across subdisciplinary and even disciplinary boundaries. The journal publishes across the full spectrum of the discipline and there is thus scope for publishing articles and/or special issues on development-related topics that might best be approached through dialogue between the natural and social sciences. Such topics might include resources (e.g. water, oil, bio-fuels), hazard and risk (from environmental issues to human and state security), and sustainability and quality of life (planned for 2008). Part of the distinctiveness of Compass is that electronic-only publication ensures that articles are published in relatively quick time , in some cases less than 3 months from initial submission to publication. It thus provides an important outlet for researchers working in fast-changing contexts and for those, such as graduate and early-career researchers, who might require swift publication for career purposes. Of course, as Editor I am reliant on referees both engaging with Manuscript Central and providing reports on articles in a relatively short space of time to fully expedite the process. My experience so far has been generally very positive and I would like to thank the referees for working within the spirit of the journal. Editing a journal is, of course, a collaborative and shared endeavour. The Development Editorial Board has been central to the successful launch of Development by working so generously to highlight topics and potential authors and to review articles; I would like to take this opportunity to thank Tony Bebbington, Reg Cline-Cole, Sara Kindon, Claire Mercer, Giles Mohan, Warwick Murray, Richa Nagar, Rob Potter, Saraswati Raju, Jonathan Rigg, Jenny Robinson and Alison Stenning. The Editors-in-Chief , Mike Bradshaw and Basil Gomez , have provided invaluable advice while adding humour (and colour) to the editorial process. Colleagues at Wiley-Blackwell have provided superb support, in particular, Helen Ashton who is constantly on hand to provide advice and assistance. I look forward to working closely with these people again in the coming year, as well as with the authors and readers who are vital to ensuring that Geography Compass fulfils its remit. [source]

    Goodwill impairment as a reflection of investment opportunities

    ACCOUNTING & FINANCE, Issue 1 2009
    Jayne M. Godfrey
    M41; C21; D23 Abstract We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms' investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associated with firms' underlying investment opportunities. We also find associations between goodwill impairment write-offs and traditionally applied leverage, firm size and return on assets variables, although the leverage and firm size results are less robust. The results support the International Accounting Standards Board and Financial Accounting Standards Board contention that an impairment test regime can reflect firms' underlying economic attributes, while simultaneously indicating that managers use discretion to reduce contracting costs. [source]

    Eliciting patients' preferences for adjuvant chemotherapy in breast cancer: development and validation of a bedside decision-making instrument in a French Regional Cancer Centre

    Marie-Odile Carrère PhD
    Introduction In developed countries, the physician-patient relationship is moving from a paternalistic model to new decision-making models that take patient preferences into account. Objectives Our aim was to develop a Decision Board (DB) and to test its acceptability in a French Regional Cancer Centre regarding the decision on whether or not to use chemotherapy after surgery in postmenopausal women with breast cancer. This paper presents the development process for this instrument and reports the pretesting phase, as well as the corresponding results. Methods A working group was created with oncologists, psychologists and economists. Following the first phase, i.e. the development process, a first version of the instrument was presented to health professionals. Their feedback led to important modifications of the instrument. The DB was then presented to experienced patients, which resulted in slight changes. The second phase consisted of pretesting the comprehension, internal and across-time consistency of the DB on healthy volunteers. Results The DB was pretested in a group of 40 healthy volunteers. Eighteen respondents chose chemotherapy and 22 chose not to have chemotherapy. Comprehension rates were very high (,87.5%). Internal consistency was assessed considering option attitudes based on outcomes and option attitudes based on process. Women shifted their choices in a predictable way. Across-time consistency was appraised using the test-retest method with Visual Analog Scales. The Intraclass Correlation Coefficient was 0.97. Discussion-conclusion Due to cultural differences, the DB developed in our French Cancer Centre is quite different from the DBs previously developed elsewhere. Our instrument showed good comprehension and consistency properties, which are corroborated by the DB literature. Whether our DB is acceptable for patients with breast cancer must still be tested. Patients' reactions will tell us which type of decision-making model is at work. Further research is needed in order to explore the shared decision-making process and clarify the concept. [source]

    "The New Generation": Mental Hygiene and the Portrayals of Children by the National Film Board of Canada, 1946,1967

    Brian J. Low
    That is the achievement of the psychologists. In our own society they are very kind, and do everything for our own good. The tales of what they do elsewhere are rather terrifying. ,Hilda Neatby So Little for the Mind (1953) [source]

    Tribute to Professor Michael Gibbins

    Karim Jamal
    ABSTRACT On May 2-3, 2008, the Alberta School of Business and the Institute of Chartered Accountants of Alberta (ICAA) sponsored a dinner and a one-day research workshop in Professor Michael Gibbins's honor. At the dinner on May 2, three presentations were made on the contribution of Professor Gibbins to accounting education, research, and the profession. At the research workshop on May 3, three research papers were presented, a panel discussed professional judgment issues in accounting and auditing, and a CFO gave a luncheon speech on the new financial presentation project of the Financial Accounting Standards Board. The dinner and symposium attracted participants from across Canada, the United States, Australia, and Singapore, which is not surprising given Professor Gibbins's global reputation. This paper summarizes the presentations and discussion that took place during the May 2 dinner and May 3 research workshop. [source]


    Peter Martin
    ABSTRACT In June 2006, shortly after the Accounting Standards Board (AcSB) announced that Canada would be adopting International Financial Reporting Standards (IFRS), the Canadian Academic Accounting Association sponsored a session entitled "International Financial Reporting Standards Are Coming: Are You Ready?" and invited presentations on the topic by representatives of the AcSB, practitioners, and academics with diverse teaching and research perspectives. The session included an overview of the anticipated challenges arising from the AcSB's strategy for the adoption of IFRS in Canada for the business community and the implications for accounting education and research. This paper summarizes the presentations at the forum. RÉSUMÉ En juin 2006, peu après que le Conseil des normes comptables (CNC) ait annoncé l'adoption par le Canada des normes d'information financière internationales (IFRS), l'Association canadienne des professeurs de comptabilité tenait un colloque ayant pour thème le degré de préparation des intéressés aux normes d'information financière internationales et sollicitait des exposés sur le sujet auprès des représentants du CNC, des praticiens et des professeurs, envisageant la question sous les divers angles de l'enseignement et de la recherche. Le colloque comportait un tour d'horizon des défis que supposera pour les entreprises la stratégie d'adoption des IFRS proposée par le CNC au Canada et des conséquences qui en découleront pour la formation et la recherche en comptabilité. Le présent article contient un résumé des exposés présentés à l'occasion de ce forum. [source]

    EDITORIAL: Changes to Insect Molecular Biology Editorial Board

    Linda M. Field
    No abstract is available for this article. [source]

    An audit of intra-oral digital radiographs for endodontics

    R. Austin
    Aim, The aim of this study was to improve the quality of digital radiographs taken during endodontic treatment at King's College Hospital Dental Institute, UK. There were three phases. The first phase compared the Schick CDR system with Digora Optime. The second and third phases involved ways of improving the quality of the digital radiographs produced by the Schick CDR system. Methodology, The Faculty of General Dental Practitioners Royal College of Surgeons of England (FGDP) guidelines on Selection Criteria for Dental Radiography and Guidance Notes for Dental Practitioners on the Safe Use of X-Ray Equipment-National Radiological Protection Board enabled the use of a three point quality scale (one excellent, two diagnostically acceptable, three unacceptable), which took into consideration sensor angulation, positioning, contrast and focusing. The recommended FGDP guidelines are not less than 70% images scoring excellent. For the first phase 50 exposures recorded with the Schick CDR system were compared with 50 recorded using Digora Optime. For the second and third phases 50 radiographs for each phase were evaluated with images generated by the Schick system with training provided between the phases. Results, Images produced by the Schick system showed an inferior quality compared with the images generated by the Digora method. Both systems failed to reach the desired quality FGDP standard of 70% excellent (Schick 55% Digora 69%). Comparison of the results in the second and third phases showed that training the operator improved the quality but recommended the purchase of a size 1 or 0 Schick sensors to improve positioning errors. Conclusions, This study was carried out in order to minimise the ionising radiation dose to patients and to maximise the clinical and administrative benefits of using a digital system. It demonstrated an improvement in the quality of radiographs across all criteria measured up to and beyond the desired standard, from 55% of radiographs scoring excellent in the first phase to 80% in the third phase. As a result of the study it was decided to install the Schick CDR system because of the speed it produced images even though the first phase of this study demonstrated inferior image quality. The audit had clear, measurable standards with explicit targets. The audits have been through the entire audit cycle, data collection, change and a further data collection to provide evidence of the benefit of the change. A third data collection, demonstrated an ongoing commitment to quality. [source]