The role of presentation format on decision-makers' behaviour in accounting

The recent increase in researching presentation format area is resulting in an increase in awareness of the importance of presentation format on decision-makers' behaviour. This paper presents a synthesis of prior research on presentation format in the accounting literature which could be used as bases and references for future research. It reviews and evaluates existing accounting literature that examines the linkages of presentation format on decision-makers behaviour. Finally, future research opportunities in this area are made

Employability skills required of accountants

Employability skills have become increasingly important in a competitive job market in a globalised world of advanced technology.Our study examines employability skills of accountants as indicated in job advertisements in Australia and New Zealand, as they provide a window into the skills that are most valued by employers.The results show that of the 31 identified skills, 13 were most cited.Importantly, the most sought after skills included the ability to collaborate with colleagues, present, discuss and defend views, and having a positive attitude.Overall, a team player with a positive attitude and good communication skills appeared to be the most valued behavioural skill as perceived by employers.This probably reflects a change in the work of accountants, from being ‘backroom number crunchers’ to engaged business professionals

Insights on Management Commentary in financial reports: The views of users, preparers and auditors

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Method for performing cerebral perfusion-weighted MRI in neonates

Cerebral perfusion-weighted imaging (PWI) in neonates is known to be technically difficult and there are very few published studies on its use in preterm infants. In this paper, we describe one convenient method to perform PWI in neonates, a method only recently used in newborns. A device was used to manually inject gadolinium contrast material intravenously in an easy, quick and reproducible way. We studied 28 newborn infants, with various gestational ages and weights, including both normal infants and those suffering from different brain pathologies. A signal intensity-time curve was obtained for each infant, allowing us to build perfusion maps. This technique offered a fast and easy method to manually inject a bolus gadolinium contrast material, which is essential in performing PWI in neonates. Cerebral PWI is technically feasible and reproducible in neonates of various gestational age and with various pathologie

Accounting Profession in Singapore; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1692/thumbnail.jp

Accounting students’ online engagement, choice of course delivery format and their effects on academic performance

This study examines the effects of synchronous and nonsynchronous online engagement on the academic performance of accounting students at a New Zealand university based on their choice of course delivery format – either distance learning or face-to-face learning with online components (F2F+). We track accounting students as they complete three financial accounting courses over three consecutive years. Drawing on social constructivism theory, we find that both synchronous and nonsynchronous student online engagement are positively related to their academic performance, and this positive effect varies across assessment types. The positive effect of synchronous online engagement on student performance is more pronounced when students choose to learn via F2F+ rather than via distance learning. Further analyses show that the positive effect persists among students with different characteristics. These findings highlight the useful role of student online engagement in learning and provide support for universities to allow students to choose their preferred course delivery format

Method for performing cerebral perfusion-weighted MRI in neonates

Cerebral perfusion-weighted imaging (PWI) in neonates is known to be technically difficult and there are very few published studies on its use in preterm infants. In this paper, we describe one convenient method to perform PWI in neonates, a method only recently used in newborns. A device was used to manually inject gadolinium contrast material intravenously in an easy, quick and reproducible way. We studied 28 newborn infants, with various gestational ages and weights, including both normal infants and those suffering from different brain pathologies. A signal intensity-time curve was obtained for each infant, allowing us to build perfusion maps. This technique offered a fast and easy method to manually inject a bolus gadolinium contrast material, which is essential in performing PWI in neonates. Cerebral PWI is technically feasible and reproducible in neonates of various gestational age and with various pathologies

Compartment Syndrome Caused by a Hyperextension Position after Open Radical Cystectomy with Hautmann Ileal Neobladder Construction: A Rare Case of Rhabdomyolysis

Compartment syndrome (CS) is caused by an excessive increase in compartment intramuscular pressure, which measurement is the reference diagnostic tool. We examine the case of a 44yearold man with invasive bladder cancer who underwent an open radical cystectomy. After extubation, the patient is transferred from the operating room to the Intermediate Care Unit, where he complains of severe lumbar pain on a visual analog scale of 10 that is unresponsive to opioids and is diagnosed with rhabdomyolysis due to compartment syndrome. Multidisciplinary care and multimodal analgesia approaches were used; no fasciotomy was performed; and a favourable outcome was achieved

Assessment of occlusive arterial disease of abdominal aorta and lower extremities arteries : value of multidetector CT angiography using and adaptative acquisition method

Rapport de synthèse : Objectif : Le but de ce travail est d`étudier l'angiographie par scanner multi-barrette (AS) dans l'évaluation de l'artériopathie oblitérante (AOMI) de l'aorte abdominale et des membres inférieurs utilisant une méthode adaptative d'acquisition pour optimiser le rehaussement artériel en particulier pour le lit artériel distal et les artères des pieds. Matériels et méthodes : Trente-quatre patients pressentant une AOMI ont bénéficié d'une angiographie trans-cathéter (ATC) et d'une AS dans un délai inférieur ou égal à 15 jours. L'AS a été effectuée du tronc coeliaque jusqu'aux artères des pieds en une seule acquisition utilisant une haute résolution spatiale (16x0.625 mm). La vitesse de table et le temps de rotation pour chaque examen ont été choisis selon le temps de transit du produit de contraste, obtenu après un bolus test. Une quantité totale de 130 ml de contraste à 4 ml/s a été utilisée. L'analyse des images de l'AS a été effectuée par deux observateurs et les données ATC ont été interprétées de manière indépendante par deux autres observateurs. L'analyse a inclus la qualité de l'image et la détection de sténose supérieure ou égale à 50 % par patient et par segment artériel. La sensibilité et la spécificité de l'AS ont été calculées en considérant l'ATC comme examen de référence. La variabilité Interobservateur a été mesurée au moyen d'une statistique de kappa. Résultas : L'ATC a été non-conclusive dans 0.7 % des segments, tandis que l'AS était conclusive dans tous les segments. Sur l'analyse par patient, la sensibilité et la spécificité totales pour détecter une sténose significative égale ou supérieure à 50 % étaient de 100 %. L'analyse par segment a montré des sensibilités et de spécificités variant respectivement de 91 à 100 % et de 81 à 100 %. L'analyse des artères distales des pieds a révélé une sensibilité de 100 % et une spécificité de 90 %. Conclusion : L'angiographie par CT multi-barrettes utilisant cette méthode adaptative d'acquisition améliore la qualité de l'image et fournit une technique non-invasive et fiable pour évaluer L'AOMI, y compris les artères distales des pieds

Classification of foreign operations for financial reporting

The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations for translation purposes into two mutually exclusive types: integrated or independent. In judging whether a foreign operation is either integrated or independent, the accounting standard requires the evaluation of five qualitative factors. The standard neither describes the judgement process nor identifies the relative importance of the determining factors. It has been asserted that the lack of clarity in the standard on foreign currency translation may yield dissimilar results for firms whose circumstances are similar and consequently may reduce the comparability of financial statements across firms. Using a repeated measures design, this paper examines the judgement of preparers of financial statements (New Zealand financial controllers) in determining the designation of foreign operations for translation purposes. The results indicate that the relative importance of the determining factors is marginally unequal. No support is found for the assertion that the use of qualitative factors in accounting standards results in dissimilar judgements (lack of consensus) across respondents. Further, the results show that the subjects demonstrated consistency and self-insight in their judgements. Further, the results indicate that the judgements of respondents are not biased toward either classification of foreign operation. This may suggest that the observed bias may be motivated by economic factors rather than the outcome of using the qualitative cues in the accounting standard. When the respondents were debriefed, several of them identified ‘managerial independence’ as another determining factor that has not been included in the NZ standard