Firms as adaptive organizations : the case of Australian trading banks

The conventional accounting notion of ‘going concern’ — that a firm will continue its business operations in the same manner indefinitely — has underpinned accounting practice for over one hundred years. This idea has provided a rationale for spreading costs over accounting periods and for deferring costs as assets in balance sheets. An alternative idea that is widely regarded as reliable in the literatures of economics and deliberate action is that firms continually adapt to changes in market and economic conditions. That is economic behaviour. The implications of that view of a firm for accounting have been systematically explored by Chambers (1966). While not examining those particular implications, many other accounting theorists have been critical of the conventional accounting idea of \u27going concern\u27 and of its impact on accounting practice. The two notions of ‘going concern’ - as static or adaptive enterprises - are examined by referring to the business operations of the four major Australian trading banks over the period 1983-1991. Banks were selected because they are commonly thought to be particularly ‘conservative’ organizations. The period 1983—1991 was chosen because it covers the era of deregulation of the Australian financial system. The evidence adduced by this study indicates that the Australian trading banks have continually adapted their organizational structures and business operations in the light of changes in technology, markets for financial services, government policies and domestic and global economic conditions. Illustrations of adaptive behaviour by banks ate drawn from their normal operating procedures such as the provision of products and services, loan services, acquisitions, sale of property, non-core banking operations and international banking. It is argued on analytical grounds that the cost basis of accounting does not yield financial statements that provide factual and up-to-date information about the financial capacity of firms to pay their debts and to continue trading generally; that is, to be going concerns. At any time, those financial capacities are determined by the amount of money commanded by a firm, including the money\u27s worth of its assets, and by its level of debt. It is concluded on empirical grounds that the Australian trading banks, at least, are adaptive entities

Facteurs de réponse dans les leucémies aiguës myéloblastiques traitées par azacytidine

Contexte : Les leucémies aiguës myéloblastiques (LAM) ont un pronostic sombre, nécessitant de nouveaux traitements. Des facteurs pronostiques ont été validés dans le cadre de traitements conventionnels afin d adapter le traitement aux caractéristiques de chaque patient. L azacytidine est un agent déméthylant ayant démontré son efficacité dans les syndromes myélodysplasiques de haut risque dont l efficacité et les facteurs pronostiques de réponse nécessitent d être explorés dans les LAM. Méthodes : De manière rétrospective, les patients du Nord-Pas-de-Calais et d Amiens traités par azacytidine pour une LAM entre 2007 et 2011 ont été recensés. Une recherche de mutations de 12 gènes sur ADN génomique par biologie moléculaire classique et séquençage ultra haut débit a été réalisée afin d en évaluer leur impact pronostique. Résultats : Dans cette cohorte de 102 patients, l âge médian était de 68 ans [20-82]. Les LAM secondaires représentaient 51% des cas. 57% étaient traités en 1ere ligne, 20% en 2e ligne et 23% en 3e ligne et plus. 51% des patients présentaient un risque cytogénétique défavorable. La blastose médullaire médiane était de 35% [9 ; 93]. Le taux de réponse globale était de 19% avec une durée médiane de 9,5 mois [2,5-38,7]. 9 patients étaient allogreffés au terme du traitement par azacytidine. 39% des patients n atteignaient pas l administration des 4 cures dont 20% en raison d une progression de la maladie. La ligne thérapeutique apparaît comme pronostique de la réponse à l azacytidine avec 26% de réponse globale en première ligne contre 9% en deuxième ligne et plus (p=0,03). IDH2 muté apparaît comme un facteur pronostic péjoratif de réponse (40% vs 0%) parmi la recherche de mutations réalisées. La survie médiane de la cohorte était de 7,1 mois [IC95 : 5,3-8,8]. La ligne thérapeutique avait un impact péjoratif avec une survie médiane diminué à 5,3 mois en cas de 3e ligne et plus (P=0,04) et à 2,5 mois en cas d antécédent d allogreffe (p=0.02). A l inverse, la réalisation d une allogreffe à l issu de traitement par azacytidine permet un allongement de la survie médiane à 12,1 mois (p=0,01). Conclusion : L azacytidine est un traitement qui est à envisager chez le patient âgé en première ligne pour une LAM à caryotype complexe permettant une prise en charge ambulatoire. L allogreffe à conditionnement atténué devra être envisagée chaque fois que possible chez ces patients. IDH2 muté apparaît dans une première analyse avoir un impact péjoratif sur l obtention de la réponse.LILLE2-BU Santé-Recherche (593502101) / SudocSudocFranceF

Improve definition of titanium tandems in MR-guided high dose rate brachytherapy for cervical cancer using proton density weighted MRI

BACKGROUND: For cervical cancer patients treated with MR-guided high dose rate brachytherapy, the accuracy of radiation delivery depends on accurate localization of both tumors and the applicator, e.g. tandem and ovoid. Standard T2-weighted (T2W) MRI has good tumor-tissue contrast. However, it suffers from poor uterus-tandem contrast, which makes the tandem delineation very challenging. In this study, we evaluated the possibility of using proton density weighted (PDW) MRI to improve the definition of titanium tandems. METHODS: Both T2W and PDW MRI images were obtained from each cervical cancer patient. Imaging parameters were kept the same between the T2W and PDW sequences for each patient except the echo time (90 ms for T2W and 5.5 ms for PDW) and the slice thickness (0.5 cm for T2W and 0.25 cm for PDW). Uterus-tandem contrast was calculated by the equation C = (S(u)-S(t))/S(u), where S(u) and S(t) represented the average signal in the uterus and the tandem, respectively. The diameter of the tandem was measured 1.5 cm away from the tip of the tandem. The tandem was segmented by the histogram thresholding technique. RESULTS: PDW MRI could significantly improve the uterus-tandem contrast compared to T2W MRI (0.42±0.24 for T2W MRI, 0.77±0.14 for PDW MRI, p=0.0002). The average difference between the measured and physical diameters of the tandem was reduced from 0.20±0.15 cm by using T2W MRI to 0.10±0.11 cm by using PDW MRI (p=0.0003). The tandem segmented from the PDW image looked more uniform and complete compared to that from the T2W image. CONCLUSIONS: Compared to the standard T2W MRI, PDW MRI has better uterus-tandem contrast. The information provided by PDW MRI is complementary to those provided by T2W MRI. Therefore, we recommend adding PDW MRI to the simulation protocol to assist tandem delineation process for cervical cancer patients

Front Line Treatment of Elderly Multiple Myeloma in the Era of Novel Agents

Melphalan combined with prednisone (MP) has long been the historical treatment of reference for a large proportion of elderly myeloma (MM) patients ineligible for autologous stem cell transplantation, and is still the backbone of new regimens that include the new era of novel agents. Melphalan–prednisone–thalidomide (MPT) and melphalan–prednisone–bortezomib (Velcade®, MPV), proved superior to MP, currently appear to be the treatments of choice for this population. In the near future melphalan–prednisone–lenalidomide (Revlimid®, MPR) will also provide a third therapeutic option (MPT, MPV, and MPR), in elderly multiple myeloma, eventually. These options could lead to more personalized treatment approaches, based on patient comorbidities, as the three novel agents have somewhat different toxicity profiles. Dexamethasone-based regimen is another option and questions regarding the relative efficacy of melphalan-based versus low-dose dexamethasone-based regimens will require randomized phase III trials. More intensive approaches with new drug combinations or with the incorporation of polyethylene glycolated (PEGylated) liposomal doxorubicin will also require additional studies. Additionally, the important issue of maintenance treatment needs to be further investigated. These new and emerging therapies offer multiple effective treatment options for MM patients and greatly enhanced treatment strategies for clinicians

Liver-Targeting of Interferon-Alpha with Tissue-Specific Domain Antibodies

PMCID: PMC3581439This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited

Patterns of periodontal disease progression based on linear mixed models of clinical attachment loss

AimThe goal of the present longitudinal cohort study was to examine patterns of periodontal disease progression at progressing sites and subjects defined based on linear mixed models (LMM) of clinical attachment loss (CAL).Materials and MethodsA total of 113 periodontally healthy and 302 periodontitis subjects had their CAL calculated bimonthly for 12 months. LMMs were fitted for each site and the predicted CAL levels used to categorize their progression state. Participants were grouped based on the number of progressing sites into unchanged, transitional and active subjects. Patterns of periodontal disease progression were explored using descriptive statistics.ResultsProgression occurred primarily at molars (50% of progressing sites) and inter‐proximal sites (72%), affected a higher proportion of deep than shallow sites (2.7% versus 0.7%), and pocketing was the main mode of progression (49%). We found a low level of agreement (47%) between the LMM and traditional approaches to determine progression such as change in CAL ≥3 mm. Fourteen per cent of subjects were classified as active and among those 93% had periodontitis. The annual mean rate of progression for the active subjects was 0.35 mm/year.ConclusionProgressing sites and subjects defined based on LMMs presented patterns of disease progression similar to those previously reported in the literature.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/142020/1/jcpe12827.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/142020/2/jcpe12827_am.pd

PenQuest Volume 1, Number 2

Table of Contents for this Volume: Untitled by Julie Ambrose Night by Judith Gallo Untitled by Judy Gozdur the shamans by Charles Riddles Untitled by Jerry Connell Untitled by Laura Woods Untitled by LEMA Wicked Bird by Laura Jo Last Untitled by Rick Dentos Untitled by Jeni Moody Untitled by Bettie W. Kwibs Untitled by Joann Stagg The Protector Stood by Laura Jo Last Visions of Salome by Charles Riddles Untitled by Thomas Tutten Kennesaw Line by Don Ova-Dunaway Stone Blood by Mary Ellen C. Wofford Untitled by Roger Whitt Jr. Untitled by C. Wingate Untitled by Doug Dorey Untitled by Karen Blumberg Untitled by Beverly Oviatt Untitled by Virginia Shrader The Crapulous Credo of Charles C. by Charles Riddles the brave and the true by David Reed Untitled by Charles Gutierrez Canoe Creek by Patricia Kraft Untitled by Linda Bobinger The Man in the Iron Lung by Patricia Kraft Untitled by Roger Whitt, Jr. Childish Things by Kathleen Gay Untitled by Joseph Avanzini The Lover by Mary S. Aken Untitled by Ann Harrington And He Taketh Away by David Reed Untitled by Mary Graham Untitled by Melody A. Cummons Untitled by Karen Blumberg To The Poets by Judith Gallo Untitled by Ann Harringto

Genomic, Pathway Network, and Immunologic Features Distinguishing Squamous Carcinomas

This integrated, multiplatform PanCancer Atlas study co-mapped and identified distinguishing molecular features of squamous cell carcinomas (SCCs) from five sites associated with smokin