Education of the Professional Accountant: An Empirical Study

This paper (1) reviews the literature related to the educational needs of the professional accountant, including several major studies done in the United States, and the accreditation standards of the American Assembly of Collegiate Schools of Business (A.A.C.S.B.) and (2) investigates empirically the perceptions of Canadian accounting educators and practitioners of the educational needs of professional accountants to determine the extent to which these needs are being fulfilled by the current university undergraduate programs in Canada. The literature review confirms the theme that accountants should be broadly educated as well as being technically competent. A calendar review of eleven major Canadian universities provides an indication of the current structure of undergraduate accounting programs in Canada. An opinion survey of educators and practitioners suggests a rather different structure. Among other results, respondents of the survey suggested a higher percentage of general education be included in undergraduate accounting programs especially for certain Ontario and Quebec universities. A greater emphasis should be placed on English language and composition than currently prevails in many major universities. It is hoped that the analysis will prove useful to those involved in curriculum design at the baccalaureate level.L'auteur (1) passe en revue différents ouvrages relatifs à la formation requise pour les comptables professionnels, notamment quelques études importantes réalisées aux États-Unis ainsi que les normes d'admission de /' "American Assembly of Collegiate Schools of Business" (A.A.C.S.B.) et (2) étudie empirique-ment la façon dont les professeurs de comptabilité et les comptables canadiens conçoivent la formation requise pour l'exercice de la profession, dans le but de comparer leurs opinions aux différents programmes de premier cycle actuellement en vigueur au Canada. La recension des écrits révèle que les futurs comptables doivent recevoir une solide formation générale tout autant qu'une formation à leur domaine de spécialité. Une analyse des annuaires de neuf grandes universités canadiennes montre la structure actuelle des programmes de premier cycle , du reste contredite par un sondage d'opinions mené auprès d'enseignants et de praticiens. Les enquêtés, en effet, ont notamment proposé d'intensifier la formation générale dans les programmes de comptabilité de premier cycle, en particulier dans certaines universités ontariennes et québécoises; ils recommandent de mettre davantage l'accent sur la langue, la composition et la littérature anglaises. Cette étude devrait se révéler utile pour les spécialistes chargés d'élaborer les programmes de baccalauréat

MODEL-BASED IMAGE-MATCHING KINEMATICS ANALYSIS OF THREE ANKLE SUPINATION SPRAIN INJURY CASES IN SPORTS

Ankle sprain is one of the most common injuries encountered at sport events. Three ankle supination sprain cases from high jump, tennis and hockey were chosen for analysis. Model-Based Image-Matching (MBIM) technique was implemented for reconstructing 3D ankle joint kinematics. The profiles of ankle joint kinematics were outputted from the selected sprain cases. The maximum inversion angle ranged from 78° to 142°. Plantarflexion was again found to be not necessary in ankle supination sprain injury. The results from the MBIM technique would contribute to the understanding of biomechanical injury mechanism of ankle supination sprain injury in sports. The future direction is to analyze more cases to consolidate the findings

INTRA-RATER AND INTER-RATER RELIABILITY OF A MODEL-BASED IMAGE-MATCHING MOTION ANALYSIS TECHNIQUE IN MEASURING ANKLE JOINT KINEMATICS

The aim of this study was to assess the intra-rater and inter-rater reliability of the MBIM technique in measuring ankle joint kinematics. Three cadaveric below-hip specimens were prepared for performing full-range plantar/dorsiflexion, in/eversion and relative circular motion between the shank and foot segments. A detailed skeleton matching protocol was given to two researchers and each researcher performed the matching five times on each specimen. Intra-rater and inter-rater reliability were assessed with interclass correlation (ICC). The results showed excellent intra-rater reliability (ICC coefficient > 0.978) and excellent inter-rater reliability (ICC coefficient > 0.981). Therefore, the MBIM technique for analyzing ankle joint kinematics is repeatable and is a good motion analysis tool for sports science and sports medicine related research

Assessing celebrity endorsement effects in China : a consumer-celebrity relational approach

Author name used in this publication: Chan, Kimmy W.2011-2012 > Academic research: refereed > Publication in refereed journalVersion of RecordPublishe

Auditing Standards in ChinaÐA Comparative Analysis with Relevant International Standards and Guidelines

Abstract: The continuing and deepenin

The effects of mindfulness-based stress reduction program on the mental health of family caregivers: a randomized controlled trial

<b>Background</b> Caregivers of people with chronic conditions are more likely than non-caregivers to have depression and emotional problems. Few studies have examined the effectiveness of mindfulness-based stress reduction (MBSR) in improving their mental well-being. <p></p> <b>Methods</b> Caregivers of persons with chronic conditions who scored 7 or above in the Caregiver Strain Index were randomly assigned to the 8-week MBSR group (n = 70) or the self-help control group (n = 71). Validated instruments were used to assess the changes in depressive and anxiety symptoms, quality of life, self-efficacy, self-compassion and mindfulness. Assessments were conducted at baseline, post-intervention and at the 3-month follow-up. <p></p> <b>Results </b>Compared to the participants in the control group, participants in the MBSR group had a significantly greater decrease in depressive symptoms at post-intervention and at 3 months post-intervention (p < 0.01). The improvement in state anxiety symptoms was significantly greater among participants in the MBSR group than those of the control group at post-intervention (p = 0.007), although this difference was not statistically significant at 3 months post-intervention (p = 0.084). There was also a statistically significant larger increase in self-efficacy (controlling negative thoughts; p = 0.041) and mindfulness (p = 0.001) among participants in the MBSR group at the 3-month follow-up compared to the participants in the control group. No statistically significant group effects (MBSR vs. control) were found in perceived stress, quality of life or self-compassion. <p></p> <b>Conclusions </b>MBSR appears to be a feasible and acceptable intervention to improve mental health among family caregivers with significant care burden, although further studies that include an active control group are needed to make the findings more conclusive

Post-Covid-19-vaccination adverse events and healthcare utilization among individuals with or without previous SARS-CoV-2 infection

Background: Post-marketing pharmacovigilance data are scant on the safety of Covid-19 vaccines among people with previous SARS-CoV-2 infection compared with ordinary vaccine recipients. We compared the post-vaccination adverse events of special interests (AESI), accident and emergency room (A&E) visit, and hospitalization between these two groups. Methods: We conducted a retrospective cohort study using a territory-wide public healthcare database with population-based vaccination records in Hong Kong. Results: In total, 3922 vaccine recipients with previous SARS‑CoV‑2 infection and 1,137,583 vaccine recipients without previous SARS‑CoV‑2 infection were included. No significant association was observed between previous SARS‑CoV‑2 infection and AESI or hospitalization. Previous SARS‑CoV‑2 infection was significantly associated with a lower risk of A&E visit (CoronaVac: hazard ratios [HR] = 0.56, 95% confidence intervals [CI]: 0.32–0.99; Comirnaty: HR = 0.62, 95% CI: 0.47–0.82). Conclusion: No safety signal of Covid-19 vaccination was detected from the comparison between vaccine recipients with previous SARS-CoV-2 infection and those without infection

Epidemiology of small-bowel obstruction beyond the neonatal period

Background: The aim of this study was to evaluate the etiologies causing intestinal obstruction beyond the neonatal period.Patients and methods: An observational study was conducted on children between 1 month and 17 years of age who underwent surgery for small-bowel obstruction (SBO) at this tertiary referral center between 1 January 2004 and 31 December 2013.Results: In total, 133 patients (38 female) with a median age of 3.4 (range 0.16–15.8) years were included in the study group. Forty-four patients (18 female) had intussusception, of whom seven presented with a pathological lead point. Thirty-nine individuals (12 female) had a postoperative SBO. The median formation time for the SBO was 1.75 years, and neonatal anomalies represented the most frequent cause of initial surgery. Primary SBO with no previous surgery was observed in 30 children (eight girls), including 12 (9%) with Meckel’s diverticulum, nine (7%) with congenital bands, and three (2%) with bezoars. Twenty patients (15%), all boys, presented with an irreducible inguinal hernia. During the surgery, a total of 43 (32%) patients underwent bowel  resection or enterotomy. Five patients (3.8%) died, four as a result of sepsis and one following parenteral nutritionrelated liver failure.Conclusion: Nearly a quarter of this cohort had a primary SBO. SBO in children is more prevalent among boys (M : F ratio, 2.5 : 1). Intussusception, postoperative adhesions, and irreducible inguinal hernias are the most common pathologies for SBO, followed by Meckel’s diverticulum and congenital adhesive bands.Keywords: congenital band, inguinal hernia, intussusception, Meckel’s diverticulum, postoperative adhesion, small bowel obstructio

IL-33 ameliorates Alzheimer’s disease-like pathology and cognitive decline

Alzheimer’s disease (AD) is a devastating condition with no known effective treatment. AD is characterized by memory loss as well as impaired locomotor ability, reasoning, and judgment. Emerging evidence suggests that the innate immune response plays a major role in the pathogenesis of AD. In AD, the accumulation of β-amyloid (Aβ) in the brain perturbs physiological functions of the brain, including synaptic and neuronal dysfunction, microglial activation, and neuronal loss. Serum levels of soluble ST2 (sST2), a decoy receptor for interleukin (IL)-33, increase in patients with mild cognitive impairment, suggesting that impaired IL-33/ST2 signaling may contribute to the pathogenesis of AD. Therefore, we investigated the potential therapeutic role of IL-33 in AD, using transgenic mouse models. Here we report that IL-33 administration reverses synaptic plasticity impairment and memory deficits in APP/PS1 mice. IL-33 administration reduces soluble Aβ levels and amyloid plaque deposition by promoting the recruitment and Aβ phagocytic activity of microglia; this is mediated by ST2/p38 signaling activation. Furthermore, IL-33 injection modulates the innate immune response by polarizing microglia/macrophages toward an antiinflammatory phenotype and reducing the expression of proinflammatory genes, including IL-1β, IL-6, and NLRP3, in the cortices of APP/PS1 mice. Collectively, our results demonstrate a potential therapeutic role for IL-33 in AD

Harvesting convalescent plasma for hyperimmune intravenous globulin production: a multicentre randomised double-blind controlled trial for treatment of patients with serious S-OIV H1N1 infection

Poster Presentations: Emerging / Infectious Diseases: abstract no. P107-Ab0089Symposium Theme: Translating Health Research into Policy and Practice for Health of the Populationpublished_or_final_versio