The classification of Information and Communication Technology Investment in Financial Accounting

Financial accounting is well known in its responsibility for book keeping the organisational expenditure and the preparation of the financial statements. ICT investment has become important to investors and not reporting these investments on financial statement leads to misevaluation of the organisation market value. Moreover, the misclassification of ICT investment has been indicated, yet not investigated in the past researches. The unreported ICT investment and the misclassification of ICT investment could affect the measurement of ICT investment at firm level. By analysing the content of the financial statement for 86 firms listing in Australian Stock Exchange, this study explains how ICT investments were being classified with the other investment in financial reports from 2006 to 2010. Differentiating between ICT asset and expense is an initial step into the understanding about the classification of ICT investment in financial accounting. The accounting standards requires the capitalisation conditions including future economic benefit, controllability, identifiability, existence, and reliability measurement to be justified for the expenditure before it can be capitalised as asset. The study use fuzzy set qualitative and comparative analysis (fsQCA) to analyse the information collected from the experts in the accounting fields. Base on fsQCA analysis, the study is able to shows that the factors considered by the organisation to differentiate ICT asset from ICT expense is beyond the requirement in definition of asset stated in the International Accounting Standards and the Australian Accounting Standards

Consensus guidelines for the use and interpretation of angiogenesis assays

The formation of new blood vessels, or angiogenesis, is a complex process that plays important roles in growth and development, tissue and organ regeneration, as well as numerous pathological conditions. Angiogenesis undergoes multiple discrete steps that can be individually evaluated and quantified by a large number of bioassays. These independent assessments hold advantages but also have limitations. This article describes in vivo, ex vivo, and in vitro bioassays that are available for the evaluation of angiogenesis and highlights critical aspects that are relevant for their execution and proper interpretation. As such, this collaborative work is the first edition of consensus guidelines on angiogenesis bioassays to serve for current and future reference

Copper filtration in pediatric digital X-ray imaging: its impact on image quality and dose.

The effect of copper (Cu) filtration on image quality and dose in different digital X-ray systems was investigated. Two computed radiography systems and one digital radiography detector were used. Three different polymethylmethacrylate blocks simulated the pediatric body. The effect of Cu filters of 0.1, 0.2, and 0.3 mm thickness on the entrance surface dose (ESD) and the corresponding effective doses (EDs) were measured at tube voltages of 60, 66, and 73 kV. Image quality was evaluated in a contrast-detail phantom with an automated analyzer software. Cu filters of 0.1, 0.2, and 0.3 mm thickness decreased the ESD by 25-32%, 32-39%, and 40-44%, respectively, the ranges depending on the respective tube voltages. There was no consistent decline in image quality due to increasing Cu filtration. The estimated ED of anterior-posterior (AP) chest projections was reduced by up to 23%. No relevant reduction in the ED was noted in AP radiographs of the abdomen and pelvis or in posterior-anterior radiographs of the chest. Cu filtration reduces the ESD, but generally does not reduce the effective dose. Cu filters can help protect radiosensitive superficial organs, such as the mammary glands in AP chest projections

A candidate super-Earth planet orbiting near the snow line of Barnard’s star

Barnard’s star is a red dwarf, and has the largest proper motion (apparent motion across the sky) of all known stars. At a distance of 1.8 parsecs1, it is the closest single star to the Sun; only the three stars in the α Centauri system are closer. Barnard’s star is also among the least magnetically active red dwarfs known2,3 and has an estimated age older than the Solar System. Its properties make it a prime target for planetary searches; various techniques with different sensitivity limits have been used previously, including radial-velocity imaging4,5,6, astrometry7,8 and direct imaging9, but all ultimately led to negative or null results. Here we combine numerous measurements from high-precision radial-velocity instruments, revealing the presence of a low-amplitude periodic signal with a period of 233 days. Independent photometric and spectroscopic monitoring, as well as an analysis of instrumental systematic effects, suggest that this signal is best explained as arising from a planetary companion. The candidate planet around Barnard’s star is a cold super-Earth, with a minimum mass of 3.2 times that of Earth, orbiting near its snow line (the minimum distance from the star at which volatile compounds could condense). The combination of all radial-velocity datasets spanning 20 years of measurements additionally reveals a long-term modulation that could arise from a stellar magnetic-activity cycle or from a more distant planetary object. Because of its proximity to the Sun, the candidate planet has a maximum angular separation of 220 milliarcseconds from Barnard’s star, making it an excellent target for direct imaging and astrometric observations in the future

Netrin-1 Reduces Monocyte and Macrophage Chemotaxis towards the Complement Component C5a

<div><p>Netrin-1, acting at its cognate receptor UNC5b, has been previously demonstrated to inhibit CC chemokine-induced immune cell migration. In line with this, we found that netrin-1 was able to inhibit CCL2-induced migration of bone marrow derived macrophages (BMDMs). However, whether netrin-1 is capable of inhibiting chemotaxis to a broader range of chemoattractants remains largely unexplored. As our initial experiments demonstrated that RAW264.7 and BMDMs expressed high levels of C5a receptor 1 (C5aR1) on their surface, we aimed to determine the effect of netrin-1 exposure on monocyte/macrophage cell migration induced by C5a, a complement peptide that plays a major role in multiple inflammatory pathologies. Treatment of RAW264.7 macrophages, BMDMs and human monocytes with netrin-1 inhibited their chemotaxis towards C5a, as measured using two different real-time methods. This inhibitory effect was found to be dependent on netrin-1 receptor signalling, as an UNC5b blocking antibody was able to reverse netrin-1 inhibition of C5a induced BMDM migration. Treatment of BMDMs with netrin-1 had no effect on C5aR1 proximal signalling events, as surface C5aR1 expression, internalisation and intracellular Ca²⁺ release following C5aR1 ligation remained unaffected after netrin-1 exposure. We next examined receptor distal events that occur following C5aR1 activation, but found that netrin-1 was unable to inhibit C5a induced phosphorylation of ERK1/2, Akt and p38, pathways important for cellular migration. Furthermore, netrin-1 treatment had no effect on BMDM cytoskeletal rearrangement following C5a stimulation as determined by microscopy and real-time electrical impedance sensing. Taken together these data highlight that netrin-1 inhibits monocyte and macrophage cell migration, but that the mechanism behind this effect remains unresolved. Nevertheless, netrin-1 and its cognate receptors warrant further investigation as they may represent a potential avenue for the development of novel anti-inflammatory therapeutics.</p></div

Natural disasters, health and wetlands: A Pacific small island developing state perspective

Natural disasters in the context of public health continue to be a challenge for small island developing states (SIDS) of the Pacific. Pacific SIDS are particularly sensitive to disaster risk giving geographic isolation, developing economies, lack of adaptive capacity and the interaction of climate variability with rapid environmental change. Health risks are amplified by the high levels of dependence on wetland resources and population concentration along low-lying floodplains and coastal margins. Thus, the health consequences of disasters cannon be considered in isolation from their wetland ecosystem settings. Wetlands provide protective and essential provisioning services in disasters, yet can also become vehicles for poor health outcomes. In this chapter we review the direct and indirect health consequences of interruptions to wetland ecosystem services associated with disaster events and emphasize how longer-term health effects of natural disasters can be exacerbated when wetland services are lost. We examine patterns of ill health for those populations in Pacific SIDS that are associated with wetlands and provide examples of how wetlands can either mitigate or contribute to theses health outcomes. Finally, we identify opportunities and examples of improved management of wetland ecosystems for human health benefits under local to regional-scale management and wetland conservation. We suggest applying principles of Integrated Island Management (IIM) as regionally appropriate means to guide those seeking to build this understanding