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

Human Neural Stem Cells Differentiate and Promote Locomotor Recovery in an Early Chronic Spinal coRd Injury NOD-scid Mouse Model

Traumatic spinal cord injury (SCI) results in partial or complete paralysis and is characterized by a loss of neurons and oligodendrocytes, axonal injury, and demyelination/dysmyelination of spared axons. Approximately 1,250,000 individuals have chronic SCI in the U.S.; therefore treatment in the chronic stages is highly clinically relevant. Human neural stem cells (hCNS-SCns) were prospectively isolated based on fluorescence-activated cell sorting for a CD133(+) and CD24(-/lo) population from fetal brain, grown as neurospheres, and lineage restricted to generate neurons, oligodendrocytes and astrocytes. hCNS-SCns have recently been transplanted sub-acutely following spinal cord injury and found to promote improved locomotor recovery. We tested the ability of hCNS-SCns transplanted 30 days post SCI to survive, differentiate, migrate, and promote improved locomotor recovery.hCNS-SCns were transplanted into immunodeficient NOD-scid mice 30 days post spinal cord contusion injury. hCNS-SCns transplanted mice demonstrated significantly improved locomotor recovery compared to vehicle controls using open field locomotor testing and CatWalk gait analysis. Transplanted hCNS-SCns exhibited long-term engraftment, migration, limited proliferation, and differentiation predominantly to oligodendrocytes and neurons. Astrocytic differentiation was rare and mice did not exhibit mechanical allodynia. Furthermore, differentiated hCNS-SCns integrated with the host as demonstrated by co-localization of human cytoplasm with discrete staining for the paranodal marker contactin-associated protein.The results suggest that hCNS-SCns are capable of surviving, differentiating, and promoting improved locomotor recovery when transplanted into an early chronic injury microenvironment. These data suggest that hCNS-SCns transplantation has efficacy in an early chronic SCI setting and thus expands the "window of opportunity" for intervention

Functional recovery, serotonergic sprouting, and endogenous progenitor fates in response to delayed environmental enrichment after spinal cord injury.

Environmental enrichment (EE) is a way to induce voluntary locomotor training that positively affects locomotor recovery after acute spinal cord injury (SCI). The beneficial effect on SCI outcome is thought to be based on enhanced plasticity in motor pathways, triggered by locomotor-specific sensory feedback to the spinal cord circuitry for locomotion (central pattern generators [CPGs]). In view of chronic SCI, we tested the hypothesis that EE improves motor outcome after SCI in the rat when started after a clinically relevant delay of 3 weeks. At the CPG level (i.e., the spinal L1-L2 level), where EE-related sensory feedback is processed, two key mechanisms of anatomical plasticity were examined: (1) serotonergic innervation, and (2) survival and differentiation of spinal cord progenitor cells. Delayed EE improved interlimb coordination, which was associated with an increased serotonergic innervation of the ventro-lateral grey matter within the L1-L2 segments. Although spinal cord progenitor cells were found to differentiate into both neurons and glial cells, EE did not affect their survival. These results show that EE induces a substantial improvement of motor outcome after SCI when commenced after a clinically-relevant delay. Increased serotonergic innervation of the lumbar CPG area is therefore suggested to play an important role in the EE-induced recovery of interlimb coordination

Strain and locomotor speed affect over-ground locomotion in intact rats.

A variety of animal models for neurological disease and injury exist and locomotor performance is an important outcome parameter in studies employing these models. The CatWalk, an automated quantitative gait analysis method is a method to study over-ground locomotor performance in large groups of animals. In the present study, we used the CatWalk which allowed us to investigate strain differences in over-ground locomotion in three commonly used strains of laboratory rat (i.e. Lewis, Wistar and Sprague-Dawley rats) based on objective data-analysis in a large number of animals. The present results revealed marked strain differences on the static paw parameters; base-of-support, and the relative paw position. Furthermore, strain differences were noted on the static parameter stride length and the dynamic parameters stance-, swing- and stepcycle duration, which are due logically to morphological differences between strains. The parameters related to coordination did not reveal any differences between the strains. Furthermore, the swing duration and the cruciate and alternate patterns i.e. regular step patterns Ca ("cruciate" pattern type a) and Ab ("alternate" pattern type b) were shown to be differentially affected by the locomotor speed. We conclude that differences in gait traits exist between the three laboratory rat strains investigated and several of the examined gait parameters showed strain dependent interdependency with locomotor speed

The assessment of locomotor function in spinal cord injured rats: the importance of objective analysis of coordination.

The Basso, Beattie and Bresnahan (BBB) locomotor rating scale is the most widely used open field test and has been accepted as a valid way to assess locomotor function after spinal cord contusion injury in the rat. A limitation within the BBB locomotor rating scale is the correct assessment of forelimb (FL)-hindlimb (HL) coordination. This limitation can have major implications for the final assessment of locomotor function. In the present study, we show an objective method to assess coordination based on the regularity index (RI), achieved through the use of the CatWalk method. The RI grades the degree of coordination as the result of the number of normal step sequence patterns multiplied by four and divided by the total amount of paw placements. Using the RI, single walkway crossings can be objectively analyzed on coordination. Integration of the CatWalk based coordination into the BBB scale indicates that objective analysis of coordination results in reliable and more sensitive assessment of locomotor function. This new method has been tested successfully in determination of positive effects of enriched housing on functional recovery after spinal cord injury (SCI)

hCNS-SCns differentiation/fate quantification 16 weeks post-transplantation.

<p>Bar graph revealing quantification of hCNS-SCns that expressed the proliferative marker Ki67, the immature neural marker nestin, immature oligodendrocyte marker Olig2, the mature oligodendrocyte marker APC-CC1, the neuronal marker ß-tubulin III and the astrocytic marker GFAP expressed as percentages.</p

Intra-animal variability in stereological analyses.

<p>Intra-animal variability in stereological analyses.</p

Human cytoplasm co-localizes with paranodal protein CASPR.

<p>(<b>A</b>) Orthogonal view of a confocal image of SC121 (red), CASPR (green) and DAPI counterstain (blue). The crosshair reveals co-localization of CASPR with SC121 and orthogonal projection. Arrows indicate additional SC121-positive axons exhibiting compact CASPR-positive paranodes. Arrowheads indicate diffusely distributed CASPR. (<b>B–E</b>) High-power images revealing examples of CASPR and SC121 co-localization. (<b>B</b>) High-power view of area in crosshair from (<b>A</b>). The two discrete CASPR-positive areas are ∼4 µm apart suggesting they are two paranodal regions of a single node. (<b>C</b>) High-power view of another co-localized axon revealing two discrete paranodal regions of a single node. (<b>D, E</b>) Additional high-power examples of SC121 co-localized with CASPR. Left scale bar  = 20 µm, right scale bars  = 1 µm.</p