The challenges faced by reporting entities on their transition to international financial reporting standards:a qualitative study

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs

Potassium Intake, Bioavailability, Hypertension, and Glucose Control

Potassium is an essential nutrient. It is the most abundant cation in intracellular fluid where it plays a key role in maintaining cell function. The gradient of potassium across the cell membrane determines cellular membrane potential, which is maintained in large part by the ubiquitous ion channel the sodium-potassium (Na+-K+) ATPase pump. Approximately 90% of potassium consumed (60-100 mEq) is lost in the urine, with the other 10% excreted in the stool, and a very small amount lost in sweat. Little is known about the bioavailability of potassium, especially from dietary sources. Less is understood on how bioavailability may affect health outcomes. Hypertension (HTN) is the leading cause of cardiovascular disease (CVD) and a major financial burden ($50.6 billion) to the US public health system, and has a significant impact on all-cause morbidity and mortality worldwide. The relationship between increased potassium supplementation and a decrease in HTN is relatively well understood, but the effect of increased potassium intake from dietary sources on blood pressure overall is less clear. In addition, treatment options for hypertensive individuals (e.g., thiazide diuretics) may further compound chronic disease risk via impairments in potassium utilization and glucose control. Understanding potassium bioavailability from various sources may help to reveal how specific compounds and tissues influence potassium movement, and further the understanding of its role in health

Using DHS to Identify Sites for HIV Prevention Trials

Recruiting high-risk, HIV-negative participants is challenging for HIV prevention trials. This study aimed to 1) identify and characterize subsets of high-risk women based on responses to demographic and psychosocial questions from the AIDS Indicator Survey (AIS) and 2) develop a rapid, inexpensive tool for site identification. We developed a latent class model (LCM), hypothesizing that AIS respondents could be grouped by responses to psychosocial indicators, and that these latent classes would vary by HIV status, socio-demographic, and other indicators. We tested our model on women respondents from the Tanzania 2003 AIS Survey, and replicated it in several other populations.  LCM produced four classes of women who significantly varied by psychosocial indicators and HIV status. Geographic differences in HIV prevalence and class composition were observed. Our approach has the potential to provide a more systematic, inexpensive and rapid strategy to identify HIV prevention trial sites

The Continuum of Lens through Which Teachers View Cultural Differences: How Perceptions Impact Pedagogy

This paper describes a study conducted in a school district that experienced a significant shift in student demographics. As this shift parallels a national increase of immigrants in public schools, the study explored teachers’ perceptions of students’ cultural differences and how these differences impact their own pedagogy. The authors propose a Cultural Lens Continuum as a metaphorical heuristic structure for making meaning of the differing participating teachers’ views (i.e., microscopic, telescopic, panoramic, and holographic). This continuum aligns with existing research on culturally relevant pedagogy, in that the type of lens one possesses indicates the level of responsiveness to and adoption of culturally relevant pedagogy

Silent and suffering : a pilot study exploring gaps between theory and practice in pain management for people with severe dementia in residential aged care facilities

Background: Pain is common in older people, particularly those in residential aged care facilities (RACF) and those with dementia. However, despite 20 years of discourse on pain and dementia, pain is still undetected or misinterpreted in people with dementia in residential aged care facilities, particularly those with communication difficulties. Methods: A topical survey typology with semistructured interviews was used to gather attitudes and experiences of staff from 15 RACF across Northern Sydney Local Health District. Results: While pain is proactively assessed and pain charts are used in RACF, this is more often regulatory-driven than patient-driven (eg, prior to accreditation). Identification of pain and need for pain relief was ill defined and poorly understood. Both pharmacological and non-¬pharmacological regimes were used, but in an ad hoc, variable and unsystematic manner, with patient, staff, and attitudinal obstacles between the experience of pain and its relief. Conclusion: A laborious “pain communication chain” exists between the experience of pain and its relief for people with severe dementia within RACF. Given the salience of pain for older people with dementia, we recommend early, proactive consideration and management of pain in the approach to behaviors of concern. Individualized pain measures for such residents; empowerment of nursing staff as “needs interpreters”; collaborative partnerships with common care goals between patients where possible; RACF staff, doctors, and family carers; and more meaningful use of pain charts to map response to stepped pain protocols may be useful strate¬gies to explore in clinical settings

Promoting Professional Development for Physical Therapists in Early Intervention

Early intervention (EI) service providers are expected to form cohesive teams to build the capacity of a family to promote their child’s development. Given the differences in personnel preparation across disciplines of service providers, the Early Childhood Personnel Center (ECPC) is creating integrated and comprehensive professional development models for those who provide services for young children with disabilities and their families. To help guide this process it is important to identify inter-disciplinary competencies as well as the unique knowledge and skills that each discipline contributes to the development and implementation of effective intervention plans. This paper describes personnel preparation of pediatric physical therapists from entry-level to ongoing professional development. Topics include licensure requirements, specialist certification, and EI competencies. This paper explains the unique knowledge and skills that pediatric physical therapists offer to the team as movement specialists. It also highlights particular challenges to professional development faced by novice and experienced physical therapists who work in natural environments. Finally, recommendations for personnel development including structured mentorship, interdisciplinary and team based learning, and strategies for knowledge translation are suggested

Assessment Practices and Experiences of Sex Trafficking in Caseloads of Service Providers Working with High Risk Youth in Indiana

With increased recognition of sex trafficking, calls have been made for greater identification and screening. Lack of awareness and assessment likely contribute to low identification of sex trafficking victims. The present study examined assessment practices, confidence in detecting trafficking, and experiences with DMST survivors in the caseloads of service providers in the past year. Employees at high-risk settings were recruited, resulting in a sample of 76 providers representing 21 agencies. Data revealed that while general risk factors were typically assessed, sex trafficking-specific risk factors and experiences were assessed less often. Approximately 30% of participants indicated they worked with at least one sex trafficking victim in the past year. However, 44% of participants indicated low confidence in detection. Approximately 23% of participants had completed sex trafficking training, but few differences emerged between those with and without prior training. Increased training, assessment, and evaluations of the effectiveness of training programs are recommended

Lung cancer stigma predicts timing of medical help-seeking in individuals with lung cancer

Purpose/Objectives To examine relationships among demographic variables, healthcare system distrust, lung cancer stigma, smoking status, and timing of medical help–seeking behavior in individuals with symptoms suggestive of lung cancer after controlling for ethnicity, socioeconomic status, and social desirability. Design Descriptive, cross-sectional, correlational study. Setting Outpatient oncology clinics in Louisville, KY. Sample 94 patients diagnosed in the past three weeks to six years with all stages of lung cancer. Methods Self-report, written survey packets were administered in person followed by a semistructured interview to assess symptoms and timing characteristics of practice-identified patients with lung cancer. Main Research Variables Timing of medical help–seeking behavior, healthcare system distrust, lung cancer stigma, and smoking status. Findings Lung cancer stigma was independently associated with timing of medical help–seeking behavior in patients with lung cancer. Healthcare system distrust and smoking status were not independently associated with timing of medical help–seeking behavior. Conclusions Findings suggest that stigma influences medical help–seeking behavior for lung cancer symptoms, serving as a barrier to prompt medical help–seeking behavior. Implications for Nursing When designing interventions to promote early medical help–seeking behavior in individuals with symptoms suggestive of lung cancer, methods that consider lung cancer stigma as a barrier that can be addressed through public awareness and patient-targeted interventions should be included