Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)

The Papal States represent a unique and long period in Italian government and in the government of the Roman Catholic Church prior to Italy's unification in 1870. The 25-year period prior to unification was a particularly tumultuous period when the Papal States struggled for survival, faced military and popular challenges and became increasingly indebted. Accounting could become an important tool to assist decision-making and enhance the Papal States' sustainability, as shown by the governance reforms promulgated by Pope Pius IX in this period. Nevertheless, accountants chose what to make visible and emphasised secular, rather than the sacred aspects of the Papal States. Despite reforms, there was a disconnection between the leaders and the accountants. This research therefore examines the role of accounting in such an institution, and extends the concept of a sacred-secular divide to a state government beset by resource constraints and challenged to fulfil its spiritual aims

Household transmission of invasive group A Streptococcus infections in England: a population-based study, 2009, 2011 to 13

Invasive group A s treptococcal infection has a 15% case fatality rate and a risk of secondary transmission. This retrospective study us ed two national data sources from England ; enhanced surveillance ( 2009) and a case management system ( 2011 - 13) to identify clusters of sever e group A streptococcal disease . 2 4 household pairs were identified. The median onset interval between cases was 2 days (range 0 - 28) with simultaneous onset in 8 pairs . The attack rate during the 30 days after first exposure to a primary case was 4 52 0 per 100000 person - years at risk (95% CI 2 900 - 673 0 ) a 19 40 ( 12 40 - 28 80 ) fold elevation over the background incidence . The theoretical number needed to treat ( NNT ) to prevent one secondary case using antibiotic prophylaxis was 2 71 ( 194 - 454 ) overall, 50 for mother - neonate pairs ( 2 7 - 3 93 ) and 8 2 for couples aged 75 years and over ( 46 - 417 ). Whilst a dramatic increased risk of infection was noted in all household contacts, increased ris k was greatest for mother - neonate pairs and couples aged 75 and over , suggesting targeted prophylaxis c ould be considered. Offering prophylaxis is challenging due to the short time interval between cases emphasising the importance of immediate notification and assessment of contacts

Textile-based non-invasive lithium drug monitoring: A proof-of-concept study for wearable sensing

Flexible wearable chemical sensors are emerging tools which target diagnosis and monitoring of medical conditions. One of the potential applications of wearable chemical sensors is therapeutic drug monitoring for drugs that have a narrow therapeutic range such as lithium. We have investigated the possibility of developing a fibre-based device for non-invasive lithium drug monitoring in interstitial fluid. A flexible cotton-based lithium sensor was coupled with a carbon fibre-based reference electrode to obtain a potentiometric device. In vitro reverse iontophoresis experiments were performed to extract Li+ from under porcine skin by applying a current density of 0.4 mA cm-2 via two electrodes. Carbon fibre-based reverse iontophoresis electrodes were fabricated and used instead of a conventional silver wire-based version and comparable results were obtained. The fibre-based Li+ sensor and reference electrodes were capable of determining the Li+ concentration in samples collected via reverse iontophoresis and the results compared well to those obtained by ion chromatography. Additionally, biocompatibility of the used materials have been tested. Promising results were obtained which confirm the possibility of monitoring lithium in interstitial fluid using a wearable sensor

Textile-based non-invasive lithium drug monitoring: A proof-of-concept study for wearable sensing

Flexible wearable chemical sensors are emerging tools which target diagnosis and monitoring of medical conditions. One of the potential applications of wearable chemical sensors is therapeutic drug monitoring for drugs that have a narrow therapeutic range such as lithium. We have investigated the possibility of developing a fibre-based device for non-invasive lithium drug monitoring in interstitial fluid. A flexible cotton-based lithium sensor was coupled with a carbon fibre-based reference electrode to obtain a potentiometric device. In vitro reverse iontophoresis experiments were performed to extract Li + from under porcine skin by applying a current density of 0.4 mA cm −2 via two electrodes. Carbon fibre-based reverse iontophoresis electrodes were fabricated and used instead of a conventional silver wire-based version and comparable results were obtained. The fibre-based Li + sensor and reference electrodes were capable of determining the Li + concentration in samples collected via reverse iontophoresis and the results compared well to those obtained by ion chromatography. Additionally, biocompatibility of the materials used have been tested. Promising results were obtained which confirm the possibility of monitoring lithium in interstitial fluid using a wearable sensor. </p

Domain Growth in a 1-D Driven Diffusive System

The low-temperature coarsening dynamics of a one-dimensional Ising model, with conserved magnetisation and subject to a small external driving force, is studied analytically in the limit where the volume fraction \mu of the minority phase is small, and numerically for general \mu. The mean domain size L(t) grows as t^{1/2} in all cases, and the domain-size distribution for domains of one sign is very well described by the form P_l(l) \propto (l/L^3)\exp[-\lambda(\mu)(l^2/L^2)], which is exact for small \mu (and possibly for all \mu). The persistence exponent for the minority phase has the value 3/2 for \mu \to 0.Comment: 8 pages, REVTeX, 7 Postscript figures, uses multicol.sty and epsf.sty. Submitted to Phys. Rev.

The future of public sector accounting research. A polyphonic debate

PurposeThe purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approachThis polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. FindingsThis paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives. Research limitations/implicationsExploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here. Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices

From urn models to zero-range processes: statics and dynamics

The aim of these lecture notes is a description of the statics and dynamics of zero-range processes and related models. After revisiting some conceptual aspects of the subject, emphasis is then put on the study of the class of zero-range processes for which a condensation transition arises.Comment: Lecture notes for the Luxembourg Summer School 200

NGO accounting and accountability: past, present and future

The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers. HIGHLIGHTS We define the term ‘NGO’ for the purposes of this issue, concluding that NGOs’ social purposes and the constraint on distribution of surpluses are the two common characteristics. This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study. NGO accountability discharge is broadening to a wider range of stakeholders. There are many NGO accounting and accountability issues that warrant further research

Anomalous self-diffusion in the ferromagnetic Ising chain with Kawasaki dynamics

We investigate the motion of a tagged spin in a ferromagnetic Ising chain evolving under Kawasaki dynamics. At equilibrium, the displacement is Gaussian, with a variance growing as $A t^{1/2}$. The temperature dependence of the prefactor $A$ is derived exactly. At low temperature, where the static correlation length $\xi$ is large, the mean square displacement grows as $(t/\xi^2)^{2/3}$ in the coarsening regime, i.e., as a finite fraction of the mean square domain length. The case of totally asymmetric dynamics, where $(+)$ (resp. $(-)$) spins move only to the right (resp. to the left), is also considered. In the steady state, the displacement variance grows as $B t^{2/3}$. The temperature dependence of the prefactor $B$ is derived exactly, using the Kardar-Parisi-Zhang theory. At low temperature, the displacement variance grows as $t/\xi^2$ in the coarsening regime, again proportionally to the mean square domain length.Comment: 22 pages, 8 figures. A few minor changes and update