ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date.- Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.accounting for sustainability, integrated reporting, needs of users, audit, assurance

Management Outcomes in Splenic Injury: A Statewide Trauma Center Review

OBJECTIVE: Clinical pathways now highlight both observation and operation as acceptable initial therapeutic options for the management of patients with splenic injury. The purpose of this study was to evaluate treatment trends for splenic injury in all North Carolina trauma centers over a 6-year period. METHODS: Splenic injuries in adults over a 6-year period (January 1988-December 1993) were identified in the North Carolina Trauma Registry using ICD-9-CM codes. Patients were divided into four groups by method of management: 1) no spleen operation, 2) splenectomy, 3) definitive splenorrhaphy, and 4) splenorrhaphy failure followed by splenectomy. The authors examined age, mechanism of injury, admitting blood pressure, and severity of injury by trauma score and injury severity score. SUMMARY BACKGROUND DATA: Comparisons were made between adult (17-64 years of age) and geriatric (older than 65 years of age) patients and between patients with blunt and penetrating injury. Resource utilization (length of stay, hospital charges) and outcome (mortality) were compared. RESULTS: One thousand two hundred fifty-five patients were identified with splenic injury. Rate of splenic preservation increased over time and was achieved in more than 50% of patients through nonoperative management (40%) and splenorrhaphy (12%). Splenorrhaphy was not used commonly in either blunt or penetrating injury. Overall mortality was 13%. Geriatric patients had a higher mortality and resource utilization regardless of their mechanism of injury or method of management. CONCLUSIONS: Nonoperative management represents the prevailing method of splenic preservation in both the adult and geriatric population in North Carolina trauma center hospitals. Satisfactory outcomes and economic advantages accompany nonoperative management in this adult population

Zebulon, Wake County : a community diagnosis including secondary data analysis and qualitative data collection

This document was created to identify and clarify points of interest and concern that are of significance to community members of Zebulon, North Carolina. The document is divided into two main sections. The first is a compilation of secondary data collected for Zebulon, and when possible, for Wake County and the State of North Carolina to use as comparisons. The second section addresses various topics brought to light during interviews with both community members and service providers within the Town. In essence, this document examines the congruence and differences between secondary data and the community’s perceptions concerning various topics of interest. Over the course of the interviewing process, many members of the Zebulon community shared their thoughts, beliefs, and experiences to help illuminate the most salient issues. The subsequent characteristics were identified as some of the most important, and hence, contributed greatly to the completion of this document: Community Characteristics: The small town of Zebulon is known as “The Town of Friendly People” and does a great deal to live up to its name. Many of the Town residents have lived there for a long period of time. Consequently, many residents enjoy familiarity with one another, close family ties, and a sense of history and community in the area. There is widespread community support within the Town from both individuals and community organizations such as churches, civic groups, and service agencies. Although Zebulon is a rural town, it now faces some issues more typical of urban centers. These issues are rapid and expansive growth, ethnic and language diversity within the population, public housing, increased crime and drugs, and growing industry and commercialization. The rapid change and growth that Zebulon has experienced in the last several years brings with it many needs and challenges, many demanding the attention of the Town and County governments. There is significant interest among residents and Town officials in handling the change and growth in Zebulon, especially concerning meeting the needs of the community through the provision, improvement, and assurance of services. Directions and Challenges: Zebulon is in the midst of a period of growth and change that the Town never before experienced. The recent annexation of Wakefield is an example of the community’s expansion, and one that illustrates some of the concerns facing Town Hall. The addition of more people means an increase in need for existing services and perhaps the development of new services. While growth is a welcomed sight for some members of Zebulon, many see it as a movement away from the traditionally held values and familiarity that come from living in a small town. The adjustment period has already started for some individuals in the community, but many steps have yet to be taken to make the Town accessible to everyone who calls it home. Several of the churches and civic organizations have offered their services to help new members to the community feel welcome, namely the growing Hispanic population. In addition, the new police chief has made a commitment to actively involving the police department in the community, thus showing one example of how the Town and its residents can work together to make Zebulon a better place for everyone. As continued growth and change face the Town, community members and service providers are preparing to address the challenges these bring. Many of the people interviewed have strong feelings and opinions about their Town and the direction in which it is moving. The greatest endeavor for Zebulon may focus on communication among Town officials, services providers, and community members to ensure a future that benefits all living and working within Zebulon.Master of Public Healt

The Millimeter Astronomy Legacy Team 90 GHz (MALT90) Pilot Survey

We describe a pilot survey conducted with the Mopra 22-m radio telescope in preparation for the Millimeter Astronomy Legacy Team Survey at 90 GHz (MALT90). We identified 182 candidate dense molecular clumps using six different selection criteria and mapped each source simultaneously in 16 different lines near 90 GHz. We present a summary of the data and describe how the results of the pilot survey shaped the design of the larger MALT90 survey. We motivate our selection of target sources for the main survey based on the pilot detection rates and demonstrate the value of mapping in multiple lines simultaneously at high spectral resolution.Comment: Accepted to ApJS. 23 pages and 16 figures. Full resolution version with an appendix showing all the data (12.1 MB) is available at http://malt90.bu.edu/publications/Foster_2011_Malt90Pilot.pd

Phase II assessment of talabostat and cisplatin in second-line stage IV melanoma

<p>Abstract</p> <p>Background</p> <p>Metastatic melanoma is an incurable disease with an average survival of less than one year. Talabostat is a novel dipeptidyl peptidase inhibitor with immunostimulatory properties.</p> <p>Methods</p> <p>This phase II, open label, single arm study was conducted to evaluate the safety and efficacy of 75–100 mg/m²cisplatin combined with 300–400 mcg talabostat bid for 6, 21-day cycles. The primary endpoint was overall response. The rate of complete responses, duration of overall objective response, progression-free survival (PFS), and overall survival were the secondary endpoints.</p> <p>Results</p> <p>Six objective partial responses were recorded in the 74 patients (8.1%) in the intention-to-treat population. Five of these responses involved the 40 evaluable patients (12.5%). Thirty-one percent of patients reported SAEs to the combination of talabostat and cisplatin.</p> <p>Conclusion</p> <p>Acceptable tolerability was observed in the intention-to-treat population and antitumor activity was observed in 12.5% of evaluable patients, which is not greater than historical expectation with cisplatin alone.</p

Structure and Transport of the North Atlantic Current in the Eastern Subpolar Gyre From Sustained Glider Observations

Repeat glider sections obtained during 2014–2016, as part of the Overturning in the Subpolar North Atlantic Program, are used to quantify the circulation and transport of North Atlantic Current (NAC) branches over the Rockall Plateau. Using 16 glider sections collected along 58°N and between 21°W and 15°W, absolute geostrophic velocities are calculated, and subsequently the horizontal and vertical structure of the transport are characterized. The annual mean northward transport (± standard deviation) is 5.1 ± 3.2 Sv over the Rockall Plateau. During summer (May to October), the mean northward transport is stronger and reaches 6.7 ± 2.6 Sv. This accounts for 43% of the total NAC transport of upper‐ocean waters (σO<27.55 kg/m3) estimated by Sarafanov et al. (2012, https://doi.org/10.1029/2011JC007572) along 59.5°N, between the Reykjanes Ridge and Scotland. Two quasi‐permanent northward flowing branches of the NAC are identified: (i) the Hatton Bank Jet (6.3 ± 2.1 Sv) over the eastern flank of the Iceland Basin (20.5°W to 18.5°W) and (ii) the Rockall Bank Jet (1.5 ± 0.7 Sv) over the eastern flank of the Hatton‐Rockall Basin (16°W to 15°W). Transport associated with the Rockall Bank Jet is mostly depth independent during summer, while 30% of the Hatton Bank Jet transport is due to vertical geostrophic shear. Uncertainties are estimated for each individual glider section using a Monte Carlo approach, and mean uncertainties of the absolute transport are less than 0.5 Sv. Although comparisons with altimetry‐based estimates indicate similar large‐scale circulation patterns, altimetry data do not resolve small mesoscale current bands in the Hatton‐Rockall Basin which are strongly needed for the right transport estimates