An investigation into the preparation of consolidated statements for holding companies

This treatise is intended for those who are interested in the compilation and presentation of Consolidated Statements, which disclose the trading results and the financial position of a group of companies. The aim of the writer has been to explore methods which would simplify the actual preparation of these Statements. The novel methods suggested are suitablç,not only to the practising accountant or the secretary who may be required to make up Consolidated Statements for a large and complex group, but also to the student for examination purposes. In the many examples given the same designations for members of the group have been used to avoid confusion to the reader, while diagrams are freely employed to assist him in grasping the essential facts of each group under consideration.The original intention of the writer was to deal only with the more complex groups, but it was soon realised that the con anal methods of preparing Consolidated Statements, as outlined in accountancy test books, were not adaptable and accordingly, after much trial and error, an entirely new method was evolved. It was also found that the new method, when introduced to simple groups, made the preparation of Consolidated Statements simple and straight forward. The treatise was therefore enlarged so as to deal with the subject from the beginning. Chapters I. to VI. (omitting perhaps the section in Chapter II. dealing with Preference Shares and the gearing of the share capital structure in the valuation of shares) form really a treatise in themselves, suitable for the student who may be studying the subject in order to acquire sufficient knowledge to pass a professional examination of one of the accountancy bodies. Chapters VII. and onwards (Part 2) deal with the more difficult points and the larger group, which may be encountered in practice.It is fully realised that the method of treating certain matters is controversial. Up to date, however, it cannot be said that any definite rules have been laid down in regard to the constitution of Consolidated Balance Sheets and Consolidated Profit and Loss Accounts. As Consolidated Statements now form part of the annual accounts of a company, it has seemed to the writer and many of his colleagues that the moment is ripe for a more general agreement upon the accounting principles adopted and the methods used. This treatise is offered as a contribution towards that end

Professional guideline versus product label selection for treatment with IV thrombolysis: an analysis from SITS registry

Introduction: Thrombolysis usage in ischaemic stroke varies across sites. Divergent advice from professional guidelines and product labels may contribute. Patients and methods: We analysed SITS-International registry patients enrolled January 2010 through June 2016. We grouped sites into organisational tertiles by number of patients arriving ≤2.5 h and treated ≤3 h, percentage arriving ≤2.5 h and treated ≤3 h, and numbers treated ≤3 h. We assigned scores of 1–3 (lower/middle/upper) per variable and 2 for onsite thrombectomy. We classified sites as lower efficiency (summed scores 3–5), medium efficiency (6–8) or higher efficiency (9–11). Sites were also grouped by adherence with European product label and ESO guideline: ‘label adherent’ (>95% on-label), ‘guideline adherent’ (≥5% off-label, ≥95% on-guideline) or ‘guideline non-adherent’ (>5% off-guideline). We cross-tabulated site-efficiency and adherence. We estimated the potential benefit of universally selecting by ESO guidance, using onset-to-treatment time-specific numbers needed to treat for day 90 mRS 0–1. Results: A total of 56,689 patients at 597 sites were included: 163 sites were higher efficiency, 204 medium efficiency and 230 lower efficiency. Fifty-six sites were ‘label adherent’, 204 ‘guideline adherent’ and 337 ‘guideline non-adherent’. There were strong associations between site-efficiency and adherence (P < 0.001). Almost all ‘label adherent’ sites (55, 98%) were lower efficiency. If all patients were treated by ESO guidelines, an additional 17,031 would receive alteplase, which translates into 1922 more patients with favourable three-month outcomes. Discussion: Adherence with product labels is highest in lower efficiency sites. Closer alignment with professional guidelines would increase patients treated and favourable outcomes. Conclusion: Product labels should be revised to allow treatment of patients ≤4.5 h from onset and aged ≥80 years

Réflexions des directeurs de programme sur les réformes des politiques nationales en matière d’éducation médicale : regards portés sur la prise de décision, l’agrément et le cadre CanMEDS

Background: Outcomes of national policy change impact all levels of the organizational hierarchy. The medical education literature is sparse on how reflections from program directors (PDs) on past large-scale policy changes can inform future policy initiatives. To fill this gap, we conducted a national survey on PDs’ perceptions of, and reflections on, decision-making in medical education, accreditation procedures, and the CanMEDS framework implementation. Methods: The survey was distributed to former Canadian specialty medicine PDs (N = 684). Descriptive analysis was performed on quantitative data, thematic analysis was performed on qualitative comments, and comparisons between the quantitative and qualitative findings were performed to identify areas of convergence and/or divergence. Results: A total of 265 (38.7%) former PDs participated. Quantitative analysis revealed that 52.8% of respondents did not feel involved in decision-making regarding policy changes, 45.1% of respondents did not feel prepared to assess the CanMEDS Roles, and PDs were divided on the reasonableness of accreditation documentation. Qualitative analysis produced four themes: communication, resources, expectations of outcomes, and buy-in. Nine sub-themes were also identified. A high level of convergence was identified across the content, with only four areas of divergence identified. Conclusions: Our findings have the potential to inform future policy and/or accreditation changes. Without the lens of those charged with overseeing the implementation, policy evaluation and quality improvement will remain uninformed. PDs, therefore, bring unique insights into our understanding of national policy changes, and without the voices of these frontline implementers, the true success of policy change implementation will be hindered.Contexte: Les effets des changements apportés aux politiques nationales se font sentir à tous les niveaux de la hiérarchie organisationnelle. La littérature traite peu du fait que l’opinion des directeurs de programme (DP) concernant les réformes d’envergure intervenues dans les politiques sur l'éducation médicale par le passé peut servir à éclairer les révisions de politiques futures. Afin de combler cette lacune, nous avons mené une enquête nationale pour sonder les DP sur leurs perceptions et réflexions quant à la prise de décision dans l'éducation médicale, aux procédures d'agrément et à la mise en œuvre du cadre CanMEDS. Méthodes: Le sondage a été distribué aux anciens DP en médecine spécialisée du Canada (N = 684). Les données quantitatives ont fait l'objet d'une analyse descriptive, les commentaires qualitatifs d'une analyse thématique, et une comparaison entre les résultats quantitatifs et qualitatifs a été effectuée pour repérer les domaines de convergence et de divergence. Résultats: Un total de 265 (38.7%) anciens DP ont participé au sondage. L'analyse quantitative a révélé que 52.8% des répondants ne se sentaient pas inclus dans la prise de décision en matière de changements de politiques, que 45.1% des répondants ne se sentaient pas en mesure d’évaluer les rôles CanMEDS, et qu’ils étaient partagés sur la question du caractère raisonnable des documents d'agrément. L'analyse qualitative a permis de dégager quatre thèmes: la communication, les ressources, les attentes en matière de résultats et l'adhésion. Neuf sous-thèmes ont également été définis. Nous avons constaté un niveau élevé de convergence sur l'ensemble du contenu, des divergences n'apparaissant que dans quatre domaines. Conclusions: Nos conclusions peuvent servir à orienter les changements futurs en matière de politiques et d'agrément. Sans le regard de ceux qui sont chargés de superviser leur mise en œuvre, l'évaluation des politiques et l'amélioration de la qualité demeureront mal fondées. La perspective unique des DP est essentielle à notre compréhension des révisions des politiques, et sans la contribution de ces responsables de première ligne de leur application, les réformes ne pourront être mises en œuvre de façon optimale

A photographic essay on landslides across southeastern New South Wales triggered by the rainfall events of 2022

Eastern Australia has experienced a significant magnitude rainfall event of extended duration in the first 7 months of 2022. Across the east coast of New South Wales (NSW) a series of troughs and East Coast Lows occurred during a La Nina weather cycle bringing above average rainfall to the region. As this first half of 2022 La Nina event was drawing to a close the Indian Ocean Dipole entered a negative phase which coincided with another intense East Coast Low in early July 2022 impacting the Illawarra region of NSW. These events caused widespread flooding and significant landslide damage to road and rail infrastructure across the state networks and local government infrastructure across NSW. During this extended wet period in the first 7 months of 2022 more than 200 landslides have been recorded across the Illawarra, Southern Highlands and Blue Mountains regions of NSW whilst many more have occurred across the north coast region. This paper presents a brief and albeit preliminary summary of the rainfall and provides a series of photographs with very brief descriptions of some of these landslide events within southeastern NSW. The intent of the paper is to provide early guidance to AGS members of the nature and form of landslides that have occurred across the Illawarra region. This paper does not discuss the dual fatality resulting from the Wentworth Falls area rockfall of the 5th April

Using graphic modelling to identify modifiable mediators of the association between area-based deprivation at birth and offspring unemployment

Background: Deprivation can perpetuate across generations; however, the causative pathways are not well understood. Directed acyclic graphs (DAG) with mediation analysis can help elucidate and quantify complex pathways in order to identify modifiable factors at which to target interventions. Methods and findings: We linked ten Scotland-wide databases (six health and four education) to produce a cohort of 217,226 pupils who attended Scottish schools between 2009 and 2013. The DAG comprised 23 potential mediators of the association between area deprivation at birth and subsequent offspring ‘not in education, employment or training’ status, covering maternal, antenatal, perinatal and child health, school engagement, and educational factors. Analyses were performed using modified g-computation. Deprivation at birth was associated with a 7.3% increase in offspring ‘not in education, employment or training’. The principal mediators of this association were smoking during pregnancy (natural indirect effect of 0·016, 95% CI 0·013, 0·019) and school absences (natural indirect effect of 0·021, 95% CI 0·018, 0·024), explaining 22% and 30% of the total effect respectively. The proportion of the association potentially eliminated by addressing these factors was 19% (controlled direct effect when set to non-smoker 0·058; 95% CI 0·053, 0·063) for smoking during pregnancy and 38% (controlled direct effect when set to no absences 0·043; 95% CI 0·037, 0·049) for school absences. Conclusions: Combining a DAG with mediation analysis helped disentangle a complex public health problem and quantified the modifiable factors of maternal smoking and school absence that could be targeted for intervention. This study also demonstrates the general utility of DAGs in understanding complex public health problems

Stearoyl-CoA desaturase-1 impairs the reparative properties of macrophages and microglia in the brain

Failure of remyelination underlies the progressive nature of demyelinating diseases such as multiple sclerosis. Macrophages and microglia are crucially involved in the formation and repair of demyelinated lesions. Here we show that myelin uptake temporarily skewed these phagocytes toward a disease-resolving phenotype, while sustained intracellular accumulation of myelin induced a lesion-promoting phenotype. This phenotypic shift was controlled by stearoyl-CoA desaturase-1 (SCD1), an enzyme responsible for the desaturation of saturated fatty acids. Monounsaturated fatty acids generated by SCD1 reduced the surface abundance of the cholesterol efflux transporter ABCA1, which in turn promoted lipid accumulation and induced an inflammatory phagocyte phenotype. Pharmacological inhibition or phagocyte-specific deficiency of Scd1 accelerated remyelination ex vivo and in vivo. These findings identify SCD1 as a novel therapeutic target to promote remyelination

Misteri Apel Newton Kisah Pergulatan Seorang Isaac Newton

311 hal.:ill.;19 c

Tackling the inverse care law in Scottish general practice: policies, interventions and the Scottish Deep End Project

No abstract available.

Program directors’ reflections on national policy change in medical education: insights on decision-making, accreditation, and the CanMEDS framework

Background: Outcomes of national policy change impact all levels of the organizational hierarchy. The medical education literature is sparse on how reflections from program directors (PDs) on past large-scale policy changes can inform future policy initiatives. To fill this gap, we conducted a national survey on PDs’ perceptions of, and reflections on, decision-making in medical education, accreditation procedures, and the CanMEDS framework implementation.Methods: The survey was distributed to former Canadian specialty medicine PDs (N = 684). Descriptive analysis was performed on quantitative data, thematic analysis was performed on qualitative comments, and comparisons between the quantitative and qualitative findings were performed to identify areas of convergence and/or divergence.Results: A total of 265 (38.7%) former PDs participated. Quantitative analysis revealed that 52.8% of respondents did not feel involved in decision-making regarding policy changes, 45.1% of respondents did not feel prepared to assess the CanMEDS Roles, and PDs were divided on the reasonableness of accreditation documentation. Qualitative analysis produced four themes: communication, resources, expectations of outcomes, and buy-in. Nine sub-themes were also identified. A high level of convergence was identified across the content, with only four areas of divergence identified.Conclusions: Our findings have the potential to inform future policy and/or accreditation changes. Without the lens of those charged with overseeing the implementation, policy evaluation and quality improvement will remain uninformed. PDs, therefore, bring unique insights into our understanding of national policy changes, and without the voices of these frontline implementers, the true success of policy change implementation will be hindered.Contexte : Les effets des changements apportés aux politiques nationales se font sentir à tous les niveaux de la hiérarchie organisationnelle. La littérature traite peu du fait que l’opinion des directeurs de programme (DP) concernant les réformes d’envergure intervenues dans les politiques sur l'éducation médicale par le passé peut servir à éclairer les révisions de politiques futures. Afin de combler cette lacune, nous avons mené une enquête nationale pour sonder les DP sur leurs perceptions et réflexions quant à la prise de décision dans l'éducation médicale, aux procédures d'agrément et à la mise en œuvre du cadre CanMEDS.Méthodes : Le sondage a été distribué aux anciens DP en médecine spécialisée du Canada (N = 684). Les données quantitatives ont fait l'objet d'une analyse descriptive, les commentaires qualitatifs d'une analyse thématique, et une comparaison entre les résultats quantitatifs et qualitatifs a été effectuée pour repérer les domaines de convergence et de divergence.Résultats : Un total de 265 (38.7%) anciens DP ont participé au sondage. L'analyse quantitative a révélé que 52.8% des répondants ne se sentaient pas inclus dans la prise de décision en matière de changements de politiques, que 45.1% des répondants ne se sentaient pas en mesure d’évaluer les rôles CanMEDS, et qu’ils étaient partagés sur la question du caractère raisonnable des documents d'agrément. L'analyse qualitative a permis de dégager quatre thèmes: la communication, les ressources, les attentes en matière de résultats et l'adhésion. Neuf sous-thèmes ont également été définis. Nous avons constaté un niveau élevé de convergence sur l'ensemble du contenu, des divergences n'apparaissant que dans quatre domaines.Conclusions : Nos conclusions peuvent servir à orienter les changements futurs en matière de politiques et d'agrément. Sans le regard de ceux qui sont chargés de superviser leur mise en œuvre, l'évaluation des politiques et l'amélioration de la qualité demeureront mal fondées. La perspective unique des DP est essentielle à notre compréhension des révisions des politiques, et sans la contribution de ces responsables de première ligne de leur application, les réformes ne pourront être mises en oeuvre de façon optimale

Longitudinal Performance of a Surgically Implanted Neuroprosthesis for Lower-Extremity Exercise, Standing, and Transfers After Spinal Cord Injury

OBJECTIVE: To investigate the longitudinal performance of a surgically implanted neuroprosthesis for lower extremity exercise, standing, and transfers after spinal cord injury. DESIGN: Case series. SETTING: Research or outpatient physical therapy departments of four academic hospitals. PARTICIPANTS: 15 subjects with thoracic or low-cervical level spinal cord injuries who had received the 8-channel neuroprosthesis for exercise and standing. INTERVENTIONS: After completing rehabilitation with the device, the subjects were discharged to unrestricted home use of the system. A series of assessments were performed before discharge and at a follow-up appointment approximately one year later. MAIN OUTCOME MEASURE(S): Neuroprosthesis usage, maximum standing time, body weight support, knee strength, knee fatigue index, electrode stability, and component survivability. RESULTS: Levels of maximum standing time, body weight support, knee strength, and knee fatigue index were not statistically different from discharge to follow-up (p > 0.05). Additionally, neuroprosthesis usage was consistent with subjects choosing to use the system on approximately half of the days during each monitoring period. Although the number of hours using the neuroprosthesis remained constant, subjects shifted their usage to more functional standing versus more maintenance exercise, suggesting that the subjects incorporated the neuroprosthesis into their lives. Safety and reliability of the system were demonstrated by electrode stability and a high component survivability rate (>90%). CONCLUSIONS: This group of 15 subjects is the largest cohort of implanted lower extremity neurorprosthetic exercise and standing system users. The safety and efficiency data from this group, and acceptance of the neuroprosthesis as demonstrated by continued usage, indicate that future efforts towards commercialization of a similar device may be warranted