Research and Knowledge in Ontario Tobacco Control Networks

Objectives: This study sought to better understand the role of research knowledge in Ontario tobacco control networks by asking: 1) How is research managed; 2) How is research evaluated; and 3) How is research utilized? Methods: This is a secondary analysis of a qualitative study based on individual semi-structured interviews with 29 participants between January and May 2006. These participants were purposefully sampled from across four Ministries in the provincial government (n=7), non-government (n=15), and public health organizations (n=7). Interviews were transcribed verbatim and coded and analyzed using QSR N7 qualitative software. This study received ethics approval from The University of Western Ontario Health Research Ethics Board. Results: There exists a dissonance between the preference for peer-reviewed, unbiased, non-partisan knowledge to support claims and the need for fast, “real-time” information on which to base tobacco-related policy decisions. Second, there is a great deal of tacit knowledge held by experts within the Ontario tobacco control community. The networks among government, non-government, and public health organizations are the structures through which tacit knowledge is exchanged. These networks are dynamic, fluid and shifting. Conclusion: There exists a gap in the production and utilization of research knowledge for tobacco control policy. Tacit knowledge held by experts in Ontario tobacco control networks is an integral means of managing and evaluating research knowledge. Finally, this study builds on Weiss’s concept of tactical model of evidence use by highlighting the utilization of research to enhance one’s credibility

What Should GAAP Look Like? A Survey and Economic Analysis

We develop an economic theory of GAAP under the assumption that GAAP’s objective is to facilitate efficient capital allocation within an economy. The theory predicts that GAAP as shaped by the economic forces of demand for and supply of financial information would focus on performance measurement and control through the income statement and balance sheet. In addition, the theory allows us to compare and contrast extant GAAP, as produced in a regulated setting, with a GAAP that might arise endogenously as a result of market forces. We conclude that verifiability and conservatism, while detracting accounting from a valuation objective, are critical features of an economic GAAP. We recognize the advantage of using fair values in circumstances where these are based on observable prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where their opportunistic use is predictable. We conclude that the convergence project between the FASB and IASB should be dismantled and that competition between the two bodies would be the most practical means of achieving an economic GAAP

Promising points for intervention in re-imagining partnered research in health services comment on “Experience of health leadership in partnering with university-based researchers in Canada – A call to ‘re-imagine’ research”

In this commentary, we respond to Bowen and colleagues’ empirical study of research partnerships between Canadian health organizations and university-based investigators. We draw on our experiences of university and health-services partnerships to elaborate on some of the misalignments between researchers and health services leaders identified by Bowen et al. We take up Bowen and colleagues’ call to re-imagine research by proposing three promising points of intervention in research partnerships. These are: (1) orient towards research relationships rather than project-based partnerships; (2) recognize shared and diverging expectations and objectives; and (3) foster a more nuanced understanding of mutual gains

Implications for GAAP from an analysis of positive research in accounting

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP’s principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage of using fair values in circumstances where these are based on observable prices in liquid secondary markets, but caution against expanding fair values to financial reporting more generally. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP to better respond to market forces

Investment suitability and path dependency perpetuate inequity in international mitigation finance toward developing countries

Developed country pledges to provide finance to developing countries for their mitigation actions sit at the heart of international climate cooperation. Currently, climate finance largely flows to big and fast-growing developing countries while low-income and vulnerable countries are underserved. Here, using wind and solar project data, we highlight inequities in the distribution of international investments in mitigation across developing countries and explore the factors that influence public and private investment flows. Results show that public actors are influenced by domestic climate policies since the Paris Agreement, while private finance flows are shaped by investment suitability conditions, which restricts access to both types of finance in the poorest countries. Further, public and private flows are strongly shaped by path dependency, generating an “investment lock-in” that perpetuates distributional inequities. Future international commitments to direct climate finance should address distributional issues to meet countries’ needs and the goals of the Paris Agreement

A Machine Checked Model of Idempotent MGU Axioms For Lists of Equational Constraints

We present formalized proofs verifying that the first-order unification algorithm defined over lists of satisfiable constraints generates a most general unifier (MGU), which also happens to be idempotent. All of our proofs have been formalized in the Coq theorem prover. Our proofs show that finite maps produced by the unification algorithm provide a model of the axioms characterizing idempotent MGUs of lists of constraints. The axioms that serve as the basis for our verification are derived from a standard set by extending them to lists of constraints. For us, constraints are equalities between terms in the language of simple types. Substitutions are formally modeled as finite maps using the Coq library Coq.FSets.FMapInterface. Coq's method of functional induction is the main proof technique used in proving many of the axioms.Comment: In Proceedings UNIF 2010, arXiv:1012.455

Mismorphism: a Semiotic Model of Computer Security Circumvention (Extended Version)

In real world domains, from healthcare to power to finance, we deploy computer systems intended to streamline and improve the activities of human agents in the corresponding non-cyber worlds. However, talking to actual users (instead of just computer security experts) reveals endemic circumvention of the computer-embedded rules. Good-intentioned users, trying to get their jobs done, systematically work around security and other controls embedded in their IT systems. This paper reports on our work compiling a large corpus of such incidents and developing a model based on semiotic triads to examine security circumvention. This model suggests that mismorphisms---mappings that fail to preserve structure---lie at the heart of circumvention scenarios; differential perceptions and needs explain users\u27 actions. We support this claim with empirical data from the corpus

Phenex: Ontological Annotation of Phenotypic Diversity

Phenex is a platform-independent desktop application designed to facilitate efficient and consistent annotation of phenotypic variation using Entity-Quality syntax, drawing on terms from community ontologies for anatomical entities, phenotypic qualities, and taxonomic names. Despite the centrality of the phenotype to so much of biology, traditions for communicating information about phenotypes are idiosyncratic to different disciplines. Phenotypes seem to elude standardized descriptions due to the variety of traits that compose them and the difficulty of capturing the complex forms and subtle differences among organisms that we can readily observe. Consequently, phenotypes are refractory to attempts at data integration that would allow computational analyses across studies and study systems. Phenex addresses this problem by allowing scientists to employ standard ontologies and syntax to link computable phenotype annotations to evolutionary character matrices, as well as to link taxa and specimens to ontological identifiers. Ontologies have become a foundational technology for establishing shared semantics, and, more generally, for capturing and computing with biological knowledge

Data on highway maintenance, rehabilitation, and mobility projects for integrated planning in Texas

State Highway Agencies (SHAs) have different functional groups that work towards improving the functional and physical performance of highway assets. These functional groups often propose multiple inter-related highway projects on the same network. However, the respective information systems of such functional groups lack interoperability capabilities between them. This data article is related to an earlier study by France-Mensah et al. (France-Mensah et al., 2017) that explored the integrated visualization of highway projects proposed by different functional groups working in the same highway agency. This dataset provides a spatially integrated set of maintenance and capital planning projects which is rarely available due to organizational silos which often exist in highway agencies. The data includes approximately 700 highway projects with over 16 attributes that includes spatial, temporal, cost, and description attributes. The highway projects are located in the Fort Worth District of the Texas Department of Transportation (TxDOT) which is responsible for a large network (approximately 9000 lane miles) of highway assets. The agency currently oversees around $4 billion in construction projects and spends around$120 million annually for asset preservation. An analysis of the fund allocations categorized by different project types for pavement and bridge assets is presented. The data presented can be used to compare competing approaches or policies for cross-asset allocation, spatial-temporal projects coordination, and safety planning in the infrastructure management domain.Civil, Architectural, and Environmental Engineerin