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

Bayesian estimation of a phenotype network structure using reversible jump Markov chain Monte Carlo

In this thesis we aim to estimate the unknown phenotype network structure existing among multiple interacting quantitative traits, assuming the genetic architecture is known. We begin by taking a frequentist approach and implement a score-based greedy hill-climbing search strategy using AICc to estimate an unknown phenotype network structure. This approach was inconsistent and overfitting was common, so we then propose a Bayesian approach that extends on the reversible jump Markov chain Monte Carlo algorithm. Our approach makes use of maximum likelihood estimates in the chain, so we have an efficient sampler using well-tuned proposal distributions. The common approach is to assume uniform priors over all network structures; however, we introduce a prior on the number of edges in the phenotype network structure, which prefers simple models with fewer directed edges. We determine that the relationship between the prior penalty and the joint posterior probability of the true model is not monotonic, there is some interplay between the two. Simulation studies were carried out and our approach is also applied to a published data set. It is determined that larger trait-to-trait effects are required to recover the phenotype network structure; however, mixing is generally slow, a common occurrence with reversible jump Markov chain Monte Carlo methods. We propose the use of a double step to combine two steps that alter the phenotype network structure. This proposes larger steps than the traditional birth and death move types, possibly changing the dimension of the model by more than one. This double step helped the sampler move between different phenotype network structures in simulated data sets

Antiretroviral Non-Adherence is Associated With a Retrieval Profile of Deficits in Verbal Episodic Memory.

HIV-associated deficits in verbal episodic memory are commonly associated with antiretroviral non-adherence; however, the specific aspects of memory functioning (e.g., encoding, consolidation, or retrieval) that underlie this established relationship are not well understood. This study evaluated verbal memory profiles of 202 HIV+ participants who underwent a 30-day electronic monitoring of antiretroviral adherence. At the group level, non-adherence was significantly associated with lower scores on immediate and delayed passage recall and word list learning. Retention and recognition of passages and word lists were not related to adherence. Participants were then classified as having either a normal verbal memory profile, a "subcortical" retrieval profile (i.e., impaired free recall with relatively spared recognition), or a "cortical" encoding profile (e.g., cued recall intrusions) based on the Massman et al. ( 1990 ) algorithm for the California Verbal Learning Test. HIV+ participants with a classic retrieval deficit had significantly greater odds of being non-adherent than participants with a normal or encoding profile. These findings suggest that adherence to prescribed antiretroviral regimens may be particularly vulnerable to disruption in HIV+ individuals due to deficits in the complex process of efficiently accessing verbal episodic information with minimal cues. A stronger relationship between non-adherence and passage (vs. word list) recall was also found and may reflect the importance of contextual features in remembering to take medications. Targeted interventions for enhancing and supporting episodic memory retrieval processes may improve antiretroviral adherence and overall health outcomes among persons living with HIV

Correction of a typographical error in the protologue of Banksia conferta A.S.George var. penicillata A.S. George.

The protologue of Banksia conferta A.S.George var. penicillata A.S.George incorrectly cites R.G. Coveny 3537 as the type collection of this species, when it should have been cited as R.G. Coveny 3577

Mucoadhesive polysaccharides modulate sodium retention, release and taste perception

The mucoadhesion between polymeric substances and mucosal membranes, widely exploited in the pharmaceutics industry to prolong drug residence, has been investigated as a means of retaining taste or aroma molecules in the oral cavity. This study shows that the mucoadhesive properties of carboxymethyl cellulose, a commonly used polysaccharide in the food and pharmaceutics industry, can modify retention, release and perception of sodium over time. A three-part study was designed coupling in vitro retention using ex vivo porcine tongue, sensory perception with a trained panel and in vivo retention of sodium ions in human volunteers. The findings suggest that although salt perception is stunted in samples containing a random coil, ionic, mucoadhesive thickener, the retention of sodium ions in the mouth is prolonged due to the mucoadhesive nature of the polysaccharide. Not only has this study-investigated mucoadhesion of liquid formulations in the oral cavity but it is also the first to link the mucoadhesive nature of a commonly used polysaccharide to the organoleptic properties of a food

Research priorities of women at risk for preterm birth: findings and a call to action.

BACKGROUND:Traditional hierarchical approaches to research give privilege to small groups with decision-making power, without direct input from those with lived experience of illness who bear the burden of disease. A Research Justice framework values the expertise of patients and communities as well as their power in creating knowledge and in decisions about what research is conducted. Preterm birth has persisted at epidemic levels in the United States for decades and disproportionately affects women of color, especially Black women. Women of color have not been included in setting the agenda regarding preterm birth research. METHODS:We used the Research Priorities of Affected Communities protocol to elicit and prioritize potential research questions and topics directly from women of color living in three communities that experience disproportionately high rates of preterm birth. Women participated in two focus group sessions, first describing their healthcare experiences and generating lists of uncertainties about their health and/or healthcare during pregnancy. Women then participated in consensus activities to achieve 'top-priority' research questions and topic lists. The priority research questions and topics produced by each group were examined within and across the three regions for similarities and differences. RESULTS:Fifty-four women participated in seven groups (14 sessions) and generated 375 researchable questions, clustered within 22 topics and four overarching themes: Maternal Health and Care Before, During, and After Pregnancy; Newborn Health and Care of the Preterm Baby; Understanding Stress and Interventions to Prevent or Reduce Stress; and Interpersonal and Structural Health Inequities. The questions and topics represent a wide range of research domains, from basic science, translational, clinical, health and social care delivery to policy and economic research. There were many similarities and some unique differences in the questions, topics and priorities across the regions. CONCLUSIONS:These findings can be used to design and fund research addressing unanswered questions that matter most to women at high risk for preterm birth. Investigators and funders are strongly encouraged to incorporate women at the front lines of the preterm birth epidemic in research design and funding decisions, and more broadly, to advance methods to deepen healthcare research partnerships with affected communities

Scoping studies: towards a methodological framework

This paper focuses on scoping studies, an approach to reviewing the literature which to date has received little attention in the research methods literature. We distinguish between different types of scoping studies and indicate where these stand in relation to full systematic reviews. We outline a framework for conducting a scoping study based on our recent experiences of reviewing the literature on services for carers for people with mental health problems. Where appropriate, our approach to scoping the field is contrasted with the procedures followed in systematic reviews. We emphasize how including a consultation exercise in this sort of study may enhance the results, making them more useful to policy makers, practitioners and service users. Finally, we consider the advantages and limitations of the approach and suggest that a wider debate is called for about the role of the scoping study in relation to other types of literature reviews