Ethics in tax practice: A study of the effect of practitioner firm size

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test

A Review of the Recommendations Governing Quality Assurance of Ultrasound Systems Used for Guidance in Prostate Brachytherapy

Ultrasound guided brachytherapy for the treatment of prostate cancer has become a routine treatment option, due to many benefits including patient recovery and dose localisation [1]; however it is not clear whether the standards which govern the image quality for these systems are adequate. Upon review of the recommended standards for ultrasound systems used in prostate brachytherapy procedures, the recommended tests do not appear to be specific to the clinical application of ultrasound guided prostate brachytherapy. Rather they are generic and similar to those recommended for other clinical applications such as general abdominal scanning [2]. Furthermore, there is growing evidence that these tests should be specific to the clinical application [3,4] in order to gain meaningful data about the performance of the system for the application, and also to detect clinically relevant changes in quality control results. An additional problem is that there are no clinically relevant test phantom recommended for the quality assurance of ultrasound systems used in prostate brachytherapy. The image quality for this application of ultrasound needs to be monitored to ensure consistent levels of confidence in the procedure. This paper reviews the currently recommended test guidelines and test phantoms for ultrasound systems used in prostate brachytherapy from the different standard bodies and professional organisations. A critical analysis of those tests which are most reflective of the imaging and guidance tasks undertaken in an ultrasound guided prostate brachytherapy procedure will also be presented to inform the design of a TRUS quality assurance protocol

Assessing the use of molecular techniques to determine terrestrial invertebrate diversity in New Zealand mangroves and detection of blue ducks in New Zealand streams

Biodiversity monitoring requires reliable methods for species detection and identification. Here, I examine the use of molecular approaches, including mitochondrial DNA sequencing (barcoding) and environmental DNA (eDNA) analyses in two New Zealand-based case studies. In the first study, I used DNA barcoding to assess the diversity of arthropods collected from the mangroves within RAMSAR protected wetland area in the Firth of Thames, New Zealand. Over one year, a total of 9829 individuals were collected and of these 251 were sequenced. COI sequences were largely congruent with morpho-species designations. The sequences formed 101 putative species, 39% of which contained specimens from outside of New Zealand. 44% of the putative species found at the Thames sites had not been previously found in an inland habitat. I conclude that the terrestrial arthropod community of the mangrove forest in the Firth of Thames is distinctly different from other New Zealand habitats, and may include species not found elsewhere. In the second study, I examined the use environmental DNA (eDNA) as a tool for detecting the presence of New Zealand’s endemic blue duck, or whio, (Hymenolaimus malacorhynchos) in rivers, through water sampling. Species specific primers were designed to target a section of the mitochondrial control region. Water samples were collected from running water within artificial blue duck habitats using an in situ filtration system, eDNA was then extracted from the filter. Any blue duck DNA present in the sample was selectively amplified using the species specific primers. This allowed for blue ducks to be detected through sequencing of the PCR product. In 66% of these cases, it was possible to detect blue duck DNA from the filtered water samples. On this basis, I conclude that there is sufficient “proof of concept” to warrant further investigation into the methods developed here, specifically, the testing of samples from natural environments, in which the presence of H. malacorhynchos has been confirmed by traditional methods

Survey of critical biological resources, Larimer County, Colorado, 2004

Prepared for: Larimer County Parks and Open Lands, City of Fort Collins Natural Areas Program, City of Loveland Natural Areas Program, Larimer County Planning Department.Includes bibliographical references

The Advent of Digital Productivity Assistants: The Case of Microsoft MyAnalytics

Modern digital work environments allow for great flexibility, but can also contribute to a blurring of work/life boundaries and technostress. An emerging class of intelligent tools, that we term Digital Productivity Assistant (DPA), helps knowledge workers to improve their productivity by creating awareness of their collaboration behaviour and by suggesting improvements. In this revelatory case study, we combine auto-ethnographic insights with interview data from three organisations to explore how one such tool works to influence collaboration and productivity management behaviours, using the lens of persuasive IS design. We also identify barriers to DPAs’ effective use as a partner in personal productivity management

Encoded Hydrogel Microparticles for Sensitive and Multiplex microRNA Detection Directly from Raw Cell Lysates

In recent years, microRNAs (miRNAs) have emerged as promising diagnostic markers because of their unique dysregulation patterns under various disease conditions and high stability in biological fluids. However, current methods of analyzing miRNA levels typically require RNA isolation, which is cumbersome and time-consuming. To achieve high-throughput and accurate miRNA profiling, this study eliminates the need for purification steps by detecting miRNA directly from raw cellular lysate using nonfouling polyethylene glycol microparticles. In contrast to recent studies on direct miRNA measurements from cell lysate, our hydrogel-based system provides high-confidence quantification with robust performance. The lysis buffer for the assay was optimized to maximize reaction and labeling efficiency, and this assay has a low limit of detection (<1000 cells) without target amplification. Additionally, the capability for multiplexing was demonstrated through analyzing the levels of three endogenous miRNAs in 3T3 cell lysate. This versatile platform holds great potential for rapid and reliable direct miRNA quantification in complex media, and can be further extended to single-cell analysis by exploiting the flexibility and scalability of our system.National Cancer Institute (U.S.) (Grant 5R21CA177393-02

Behavioural and socio-ecological factors that influence access and utilisation of health services by young people living in rural KwaZulu-Natal, South Africa: Implications for intervention.

BACKGROUND: Young people's health service utilisation (the number accessing a facility) has been the focus of guidelines and health systems strengthening policies. This is due to young people being at an increased health risk because of inequitable access and utilisation of health services, which is more pronounced in rural settings with limited service availability. This is a major concern as globally, youth constitute a considerable and increasing part of the population in Sub-Saharan Africa. OBJECTIVE: The objective of this paper is to present a comprehensive approach for the exploration of health service utilisation by young people in rural KwaZulu-Natal, South Africa. We examined barriers and facilitators conceptualised by the constructs of the Theory of Planned Behaviour, framed within a socio-ecological model. METHODS: Data were collected in January to June 2017 from two sites using in-depth interviews, spiral transect walks and community mapping with young people (aged 10 to 24 years), primary care health providers, school health professionals, community stakeholders and young people's parents. RESULTS: Socio-ecological and behavioural factors influenced young people's intention to use services. Barriers included perceived negative attitudes of health providers and perceived poor staff competencies. Facilitators included an appreciation of receiving health education and assumed improved health. At social and community levels, normative beliefs hindered young people from utilising services as they feared stigmatisation and gossip. At a public policy level, structural elements had a disempowering effect as the physical layout of the clinics hindered utilisation, limited resources influenced staffing, and facility opening times were not convenient for school goers. CONCLUSION: We suggest that to fully appreciate the complexity of health service utilisation, it is necessary to not only consider factors and processes relevant to the individual, but also acknowledge and act upon, the disjuncture between community level cultural values, norms and national policies