Organised neural networks in culture

The aim of my research was to recreate simple, spatially organised neural networks in culture for the study of neural network behaviour. Spinal cord neurons were chosen as the biological model, as much is already known about spinal cord tissue circuitry in-vivo. These simple networks of cells were created by chemical patterning techniques (micro-contact printing (mCP)), and topographical guidance mechanisms. mCP was used to test the hypothesis that alterations in network architecture could affect network behaviour. Changes in network structures were identified, using immunocytochemical staining and scanning electron microscopy (SEM). Of the six patterns tested it was concluded that the Jude pattern did not satisfy the criteria required for a neural network. Cells failed to comply to the extreme angles of this design and so a hexagonal pattern was introduced. Dendritic architecture, of varying designs, was incorporated into these hexagonal networks with the aim of determining if variation in dendritic arborisation could affect network activity. An analysis of the result showed that cell morphology and connectivity was visibly altered, suggesting network characteristics were affected. An attempt was made to create organised nerve cultures using micro-metric grooved patterns in poly-dimethylsiloxane (PDMS). The cellular response was determined by immunocytochemical staining and SEM imaging. Cells grown on micrometric topographical patterns did not align within the grooves as predicted. Therefore the effect of nano-metric pillared topography, created in poly-caprolactone, on nerve cell guidance was investigated. In comparison to the flat material, this nanotopography reduced cell adhesion, although it was not completely non-adhesive. After 1 week cells were visibly aligning to the topography, at the micro-and nanometric level, and appeared to be growing longer processes compared to the cells grown on flat structures. This result suggests nanopillared topography has a promising future in nerve guidance studies

Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?

Intellectual capital creates company value but generally this value is not recognised in the financial statements of companies. This report moves forward the debate on how intellectual capital should be recognised and/or disclosed in the annual reports of companies by offering new evidence regarding the views of finance directors, human resources specialists and marketing specialists, all of whom have a particular interest in intellectual capital resources. The issues investigated include: the relative importance of intellectual capital components to the generation of company value; the level of internal management use compared to external disclosure of intellectual capital; the incentives and disincentives for disclosure; and the effectiveness of the annual report and other forms of corporate communication for the disclosure of intellectual capital. The generally high level of variation in responses shows that there is considerable diversity in the extent of company value attributable to intellectual capital and in disclosure incentives and disincentives and hence in disclosure content and the communication channels used. The authors conclude that it is this diversity which represents the most significant challenge to standard-setters as they consider how to address intellectual capital reporting

Diversity and Determinants of Corporate Financing Decisions: Survey Evidence

Despite theoretical developments in recent years, our understanding of corporate capital structure remains incomplete. Prior empirical research has been dominated by archival regression studies which are limited in their ability to fully reflect the diversity found in practice. The present paper reports on a comprehensive survey of corporate financing decision-making in 192 UK listed companies. A key finding is that firms are heterogeneous in their capital structure policies. About half of the firms seek to maintain a target debt level, consistent with trade-off theory, but 60% claim to follow a financing hierarchy, consistent with pecking order theory. These two theories are not viewed by respondents as either mutually exclusive or exhaustive, since some firms adopt (at least partially) both strategies, while a significant number of firms do not appear to follow either of these strategies. Such observations raise concerns about the usefulness of large-scale regression modelling of capital structure determinants. In normal usage, these models can only describe whether a particular theory is consistent with the observed capital structure of the 'average firm' in the population. They are not typically used to model the diversity of capital structure practice. As found in many regression-based determinant studies, there is clear evidence here that company size affects corporate financing decisions. For example, large companies are more likely to adopt a target debt level and to maintain financial slack (though not more likely to follow a hierarchy of finance). Similarly, current high levels of gearing encourage a greater focus on particular issues, such as projected cash flows, loan covenants and non-interest tax shields. This contingency on debt levels suggests that empirical studies of capital structure dynamics may be particularly fruitful. Investigation of debt level determinants shows that many of the theoretical arguments are widely accepted by respondents, in particular the importance of interest tax shield, financial distress, agency costs and also, at least implicitly, information asymmetry

God's mother, Eve's advocate : a gynocentric refiguration of Marian symbolism in engagement with Luce Irigaray.

SIGLEAvailable from British Library Document Supply Centre-DSC:DXN023988 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

International lease accounting reform and economic consequences: the views of UK users and preparers

In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999). Leases: Implementation of a new approach, discussion paper. London: Accounting Standards Board]. Leasing is now on the active agenda of the IASB. A major difficulty faced by standard setters lies in overcoming the preparer/user lobbying imbalance and obtaining ex ante evidence on the likely impact of regulatory reform. This paper contributes to the ongoing international debate by conducting a questionnaire survey of U.K. users and preparers to assess their views on proposals for lease-accounting reform and on the potential economic consequences of their adoption. The results, based on 132 responses, indicate that both groups accept that there are deficiencies in the current rules, but they do not agree on the way forward and believe that the proposals would lead to significant economic consequences for key parties. The impact on respondents' views of familiarity with the proposals, level of lease usage, and company size, is also examined

Enhancing motivation within a rapid opioid substitution treatment feasibility RCT: a nested qualitative study

BACKGROUND: Opioid substitution treatment (OST) has multiple benefits for heroin injectors and is an evidence-based major component of international treatment. The current qualitative study sought to explore participants’ attitudes to and reasons for participating in a feasibility randomised trial in primary care offering ‘same day’ OST (methadone) for injecting heroin users compared to usual care. METHODS: Twenty injecting heroin users (8 intervention and 12 controls; 16 males and 4 females) were interviewed; purposive sampling was used to select a maximum variation sample from those who agreed; and analysis used thematic methods. RESULTS: Motivation to join the trial included the need to secure treatment set against some ambivalence due to previous negative experiences of trying to obtain OST. Positive effects of securing methadone via the trial, included self-reported improvements in health and self-care; reduction in crime, stress and drug use. Completing the baseline questionnaires at recruitment appeared to enhance motivation for treatment for all participants. For some control participants, this motivation seemed to increase a sense of self-efficacy and cognitive dissonance generated was resolved by seeking treatment from their GP. Self-determination theory suggests that behaviour change may have been initiated during the recruitment appointment, resulting in an increased determination to seek treatment amongst control participants. CONCLUSIONS: Taking part in the ‘script in a day’ trial enabled participants in the intervention arm to gain same-day access to methadone and reduce their drug use. For those in the control arm, completing the baseline questionnaires at recruitment appeared to create cognitive dissonance between their current health state and own aspirations, so increasing motivation for treatment. Over 50% obtained and were still in receipt of OST (methadone or buprenorphine) at the 3 month follow-up. We suggest that a regular ‘health evaluation’ for injecting heroin users not in treatment, paired with low-barrier access to treatment, may be a way of exploring this and encouraging more into obtaining OST more quickly and at the best time for them. This intervention should be delivered without pressure for change. CLINICAL TRIAL REGISTRATION: This trial is registered with International Standard Randomised Controlled Trial Number Register: SCript In a Day for injecting drug users: feasibility trial: ISRCTN16846554