Reports on Payments to Governments: A report on early developments and experiences

We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study will be useful for Publish What You Pay (PWYP) and other interested stakeholders in communications with government, regulators and standard setters and in general campaign activity

Reports on Payments to Governments: A critical review of early developments and experiences

We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study are intended to be of use to a variety of stakeholders who may input into the upcoming government consultation on these regulations. This version was published by Robert Gordon University

Accounting Law in Practice: Compliance, Consistency and Substance Focusing on the UK’s Implementation of EU Extractive Industry Country by Country Reporting of Government Payments to Governments

The passing into EU Law of a requirement that all companies domiciled in member states or listed on EU stock exchanges should publish a Report of Payments to Governments on the face of it is a victory for the civil society organizations long campaigning for the attendant increased transparency and accountability, a step towards better conditions and possibilities for many of the world’s poor. But it cannot be taken for granted. It was passed with a condition that it be reviewed (at both member state level, where a review can feed into the federal level review, and at the level of the EU), which is an opportunity to better it or a threat to reverse positive potentialities. The UK Brexit vote adds some uncertainty regarding the future of the law in the UK. And studies of manifestations of practices such as accounting and auditing (often intersecting with the law) caution against too much optimism as to their straightforward effectiveness. With a view to understanding this particular law in practice, so that it be strengthened and better function in line with its intended aims, we explore processes of its construction and early adoption in the UK. In a preliminary analysis, we elaborate how interpretations of the Law within the Extractives Industry run counter to the spirit or substance of the law and give rise to different and apparently problematic translations of the law into practice. Reflecting on our analysis, we make some recommendations as to ways forward

A survey of patient preferences for a placebo orodispersible tablet

This abstract looks at a survey of patient preferences for a placebo orodispersible table

Transparency and accountability for the global good? The UK's implementation of EU law requiring country-by-country reporting of payments to governments by extractives

We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vis-à-vis concerns to better link accounting with the common good. We here find Gallhofer et al. (2015) and Gallhofer and Haslam (2017), with their appreciation of ‘emancipatory’ dimensions of accounting and how accounting can become ‘more (or less) emancipatory’, a useful framing, especially if, informed by critical studies that have problematised dimensions of transparency and accountability systems, their notions of the complex and multifaceted ambivalence of accounting systems are elaborated more explicitly vis-à-vis transparency and accountability. We focus upon the UK’s implementation of Chapter 10 of the EU’s Accounting Directive (and the equivalent Transparency Directive provisions), which is ostensibly progressive legislation prescribing Reports on Payments to Governments. Our empirical study indicates both progressive and problematic dimensions of the accounting and its dynamics in context, extending theoretical appreciation including for praxis

Rival bishops, rival cathedrals : the election of Cormac, archdeacon of Sodor, as bishop in 1331

Peer reviewedPublisher PD

Determining the feasibility of anesthetization with a MS-222 solution in combination with cardiocentesis in male gray treefrogs (hyla versicolor)

Abstract only availableEthyl 3-aminobenzoate (MS-222) is commonly used to anesthetize fish and amphibians, but few studies have investigated its effects on frogs. We experimented with the effects of combining the use of MS-222 with the extraction of blood via heart puncture. We developed a protocol for the use of MS-222 on male gray treefrogs (Hyla versicolor). We exposed the frogs to MS-222 for different time intervals, then extracted blood while they were unconscious. Once blood had been taken, the frogs were closely monitored to see how long it took them to regain consciousness, if in fact they did so. Exposures of 7 min and above to MS-222 resulted in high mortality, but exposures of 4 min or less were sufficient for blood extraction with little or no mortality or behavioral indications of pain or stress. This experiment could serve as a template for other anurans closely related to Gray Treefrogs (H. versicolor).NSF-REU Biology & Biochemistr

Severity and management of psoriasis within primary care

Background: Scottish Intercollegiate Guidelines Network and National Institute of Health and Care Excellence guidelines stress the importance of assessing patients with psoriasis for psoriatic arthritis, comorbidities associated with severe disease and quality of life (QoL). The purpose of the study was to evaluate the primary care management of psoriasis in relation to disease severity and QoL from apatient's perspective. Methods: A cross-sectional survey of adults (≥18 years) with psoriasis managed in primary care was conducted in Scotland over 1-year (2012-2013). Patients with psoriasis were identified and invited to participate in the online/telephone survey. The questionnaires included; Dermatology Life Quality Index (DLQI), Self-Administered Psoriasis Area and Severity Index (SAPASI), Psoriasis Epidemiology Screening Tool (PEST). The primary outcome measure was DLQI. Secondary outcomes included; demographics; comorbidities; involvement of different body sites; SAPASI and PEST scores. Relationships between measures were analysed using univariate analysis. Results: The mean age of patients (n = 905) was 54.5 years (SD = 16.1), 436 (48.2 %) were men, and median DLQI and SAPASI scores were 4.0 and 6.0, respectively. Current psoriasis treatments were topical only (587, 64.9 %), oral medications or phototherapy (122, 13.5%), biologics (26, 3 %) and none (156, 17.2 %). Despite SIGN recommendations,256 of 391 patients (65.5 %) with a DLQI >5 (at least a moderate effect on QoL) had not seen a specialist during the past year. According to PEST scores, 259 patients (28.6 %) had symptoms suggestive of psoriatic arthritis requiring rheumatology referral. Conclusion: National recommendations are not being fully implemented in primary care in patients with psoriasis or psoriatic arthritis

Baseline characteristics and patient reported outcome data of patients prescribed etanercept: web-based and telephone evaluation

<p>Background: The anti-TNF inhibitor, etanercept is administered as a once or twice weekly subcutaneous injection for the treatment of rheumatoid arthritis, psoriasis, ankylosing spondylitis, psoriatic arthritis and juvenile idiopathic arthritis (JIA). Limited data from the patients' perspective are available on the use of biologics in the treatment of these chronic conditions and this evaluation was designed to collect data from patients who had been prescribed etanercept for the first time. This manuscript describes the self-reported baseline characteristics and health-related quality of life of patients prior to treatment. Follow-up data will be reported separately.</p> <p>Methods: Patients throughout the United Kingdom prescribed etanercept were invited to participate in an evaluation of their condition and treatment using a data collection tool consisting of a web-based system supplemented by telephone reporting (PROBE). Outcome measures reported at baseline included demographic data, the condition being treated, previous treatment with biologic agents and current and previous medications. Questions modified from standard, validated quality of life questionnaires such as EQ-5D were incorporated and patients made a global assessment of the severity of their own illness using the CGI-S scale.</p> <p>Results: A total of 344 patients/carers/parents participated in the evaluation at baseline, 290 (84%) by online questionnaire and 54 (16%) by telephone. Overall, the study population had a mean age of 53 years, was predominantly female (62%) and 20% had been previously treated with a biologic agent. A total of 191 (56%) patients were receiving treatment with etanercept for rheumatoid arthritis, 44 (13%) for psoriatic arthritis, 43 (13%) for ankylosing spondylitis, 35 (10%) for psoriasis, 9 (3%) for known juvenile idiopathic arthritis (JIA) and 22 (6%) for another condition/patient unsure/missing response. All patients were prescribed the 50 mg weekly dose of etanercept except for 1 patient with JIA (40 mg) dose and 2 patients with psoriasis (100 mg). Thirty-eight percent of patients with rheumatoid arthritis were not receiving treatment with methotrexate.</p> <p>Conclusions: The baseline characteristics and health-related quality of life of first time users of etanercept can be adequately described using self-reported patient data collected using an online questionnaire with a telephone option (PROBE).</p&gt