Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34

First Report of the Alfalfa Blotch Leafminer (Diptera: Agromyzidae), and Selected Parasites (Hymenoptera: Eulophidae) in Minnesota and Wisconsin, USA

Alfalfa blotch leafminer, Agromyza frontella, has been a serious pest of alfalfa, Medicago sativa, in the northeastern U.S. and in eastern Ontario, Canada. Until recently, the western edge of the A. frontella distribution in the U.S. was limited to eastern Ohio. We document for the first time, the occurrence of A. frontella in Minnesota and Wisconsin. Alfalfa stems damaged by A. frontella, based on adult feeding punctures, obvious blotched leafmining or the presence of larvae, were first found in 3 northern Minnesota coun­ties during October, 1994. Infested counties included Lake of the Woods, Cook and Lake, all bordering western Ontario, Canada. In 1995, A. frontella was again found in Cook and Lake counties, where 99-100% of the stems, and 18-35% of the trifoliates/stem, contained larvae or exhibited obvious feeding damage. In 1996, following a more expanded survey, a total of 11 and 5 counties, in Minnesota and Wisconsin, respectively, showed some level of A. frontella feeding damage (stem samples ranged from \u3c5 to 100% infested). Based on additional counties surveyed 11 October, 1996, where A. frontella was not found, we now have a reasonable estimate of the southern edge of the distribution in Minnesota and Wisconsin. A total of 2 and 6 A. frontella adults were identified from sweep-net samples taken from fields with obvious feeding damage during 1995 (Lake Co.) and 1996 (Cook Co,), respectively. Three eulophid (Hymenoptera) parasites were reared from A. frontella-infested alfalfa stems collected during October, 1994 in Cook Co., Minn., including: Diglyphus begini, D. pulchripes, and Diglyphus sp., prob. isaea, all of which are new records. Our hypothesis is that A. frontella moved into Minnesota from Ontario Canada, via alfalfa hay purchased by northern Minnesota growers

Central Northern Adelaide Health Service: A Social Health Atlas

Copyright © 2005 State of South AustraliaThe purpose of this Social Health Atlas is to provide the basis for the region to understand and determine priorities for regional health planning, and for key partners in other government or non-goverment agencies to utilise the data to inform their planning processes

Justice and surgical innovation: the case of robotic prostatectomy

Surgical innovation promises improvements in healthcare, but it also raises ethical issues including risks of harm to patients, conflicts of interest and increased injustice in access to health care. In this paper, we focus on risks of injustice, and use a case study of robotic prostatectomy to identify features of surgical innovation that risk introducing or exacerbating injustices. Interpreting justice as encompassing matters of both efficiency and equity, we first examine questions relating to government decisions about whether to publicly fund access to innovative treatments. Here the case of robotic prostatectomy exemplifies the difficulty of accommodating healthcare priorities such as improving the health of marginalized groups. It also illustrates challenges with estimating the likely long-term costs and benefits of a new intervention, the difficulty of comparing outcomes of an innovative treatment to those of established treatments, and the further complexity associated with patient and surgeon preferences. Once the decision has been made to fund a new procedure, separate issues of justice arise at the level of providing care to individual patients. Here, the case of robotic prostatectomy exemplifies how features of surgical innovation, such as surgeon learning curves and the need for an adequate volume of cases at a treatment centre, can exacerbate injustices associated with treatment cost and the logistics of traveling for treatment. Drawing on our analysis, we conclude by making a number of recommendations for the just introduction of surgical innovations.Katrina Hutchison, Jane Johnson and Drew Carte

Factors associated with the decision to investigate child protective services referrals: a systematic review

Background: Limited resources for child protection create challenging decision situations for child protective services (CPS) workers at the point of intake. A body of research has examined the factors associated with worker decisions and processes using a variety of methodological approaches to gain knowledge on decision-making. However, few attempts have been made to systematically review this literature. Objective: As part of a larger project on decision-making at intake, this systematic review addressed the question of the factors associated with worker decisions to investigate alleged maltreatment referrals. Methods: Quantitative studies that examined factors associated with screening decisions in CPS practice settings were included in the review. Database and other search methods were used to identify research published in English over a 35-year period (1980-2015). Findings: Of 1,147 identified sources, 18 studies were selected for full data extraction. The studies were conducted in the U.S., Canada, and Sweden and varied in methodological quality. Most studies examined case factors with few studies examining other domains. Conclusions: To inform CPS policy and practice, additional research is needed to examine the relationships between decision-making factors and case outcomes. Greater attention needs to be given to the organizational and external factors that influence decision-making

Patient level pooled analysis of 68,500 patients from seven major vitamin D fracture trials in the US and Europe

Objectives To identify participants’ characteristics that influence the anti-fracture efficacy of vitamin D or vitamin D plus calcium with respect to any fracture, hip fracture, and clinical vertebral fracture and to assess the influence of dosing regimens and co-administration of calcium. Design Individual patient data analysis using pooled data from randomised trials. Data sources Seven major randomised trials of vitamin D with calcium or vitamin D alone, yielding a total of 68 517 participants (mean age 69.9 years, range 47-107 years, 14.7% men). Study selection Studies included were randomised studies with at least one intervention arm in which vitamin D was given, fracture as an outcome, and at least 1000 participants. Data synthesis Logistic regression analysis was used to identify significant interaction terms, followed by Cox’s proportional hazards models incorporating age, sex, fracture history, and hormone therapy and bisphosphonate use. Results Trials using vitamin D with calcium showed a reduced overall risk of fracture (hazard ratio 0.92, 95% confidence interval 0.86 to 0.99, P=0.025) and hip fracture (all studies: 0.84, 0.70 to 1.01, P=0.07; studies using 10 μg of vitamin D given with calcium: 0.74, 0.60 to 0.91, P=0.005). For vitamin D alone in daily doses of 10 μg or 20 μg, no significant effects were found. No interaction was found between fracture history and treatment response, nor any interaction with age, sex, or hormone replacement therapy. Conclusion This individual patient data analysis indicates that vitamin D given alone in doses of 10-20 μg is not effective in preventing fractures. By contrast, calcium and vitamin D given together reduce hip fractures and total fractures, and probably vertebral fractures, irrespective of age, sex, or previous fractures.The WHI program is funded by the National Heart, Lung, and Blood Institute, National Institutes of Health, US Department of Health and Human Services through contracts N01WH22110, 24152, 32100-2, 32105-6, 32108-9, 32111-13, 32115, 32118-32119, 32122, 42107-26, 42129-32, and 44221. AA acknowledges personal funding from the UK Medical Research Council and Chief Scientist Office of the Scottish Government Health Directorates