IFRS 15 – Den nye inntektsføringsstandarden : Gir IFRS 15 økt regnskapskvalitet for telekommunikasjonsbransjen i Europa?

Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2018Denne utredningen tar for seg den nye inntektsføringsstandarden IFRS 15 – Driftsinntekter fra kontrakter med kunder med fokus rettet mot innregning av inntekter tilknyttet telekommunikasjonsbransjen, samt effekten den nye standarden medfører for bransjen. Standarden vil være gjeldende for alle foretak som avlegger regnskapet etter IFRS fra 1.januar. 2018. Problemstillingen i utredningen er å undersøke om IFRS 15 gir økt regnskapskvalitet for telekommunikasjonsbransjen i Europa. I denne utredningen presenteres det formål og ulike målsetninger med regnskap, hvor ulike regnskapsmodeller, regnskapsformål og perspektiver blir belyst. Det vil videre bli gitt en gjennomgang av IASB sitt konseptuelle rammeverk, hvor kvalitetskravene i rammeverket danner grunnlaget for den teoretiske analysen i utredningen. Videre blir det gitt en gjennomgang av faktorer som påvirker regnskapskvalitet, og ulike målemetoder som kan anvendes til å måle dette. Dette vil bygge grunnlaget for det empiriske studiet i utredningen. Bakgrunn og formål med IFRS 15, samt kritikk mot de tidligere inntektsføringsstandardene blir også presentert. Dette grunnlaget vil bygge på det teoretiske fundamentet for den videre analysen. Problemstillingen i utredningen er forsøkt å bli løst gjennom en teoretisk analyse, og ved gjennomføring av et empirisk studie. I den teoretiske analysen vil det konseptuelle rammeverket benyttes som en referanseramme for å utlede videre drøftelser, eksempler og forutsetninger. Funnene fra den teoretiske analysen viser at IFRS 15 gir en sterkere periodiseringsprofil, samt en sterkere sammenlignbarhet mellom regnskapene. I det empiriske studiet er formålet å måle regnskapskvalitet, ved å gjennomføre statistiske tester. Disse testene bygger på om det foreligger positive endringer i sammenheng mellom kontantstrømmer fra operasjonelle aktiviteter «CFO» og tre resultatkomponenter som driftsoverskudd «EBITDA», driftsresultat «OI» og årsresultat «NI». Resultatene fra testene viser en sterkere sammenheng etter implementering av IFRS 15. Analysen i utredningen konkluderer med at IFRS 15 gir økt regnskapskvalitet for telekommunikasjonsbransjen i Europa. Dernest understreker vi at IASB oppnår hovedformålet med den nye inntektsføringsstandarden, å reflektere foretakets økonomiske realiteter på en mest mulig dekkende måte. Ytterlig presisert, gir IFRS 15 økt sammenlignbarhet mellom foretakene på tvers av landegrenser, samt at den eliminerer mange svakheter og uoverensstemmelser i det tidligere regelverk

Prevalence of Giardia intestinalis and Hymenolepis nana in Afghan refugee population of Mianwali district, Pakistan.

Background: Present study aimed to investigate prevalence of Giardia intestinalis and Hymenolepis nana in Afghan refugees visiting Central Health Unit (CHU), Kot Chandana (Mianwali, Northern Punjab) during two years period (February 2007 to December 2009).Methods: A total of 687 stool samples were collected from different age groups of both genders. Samples were processed under sterile conditions after gross examination. Microscopic examination was done on same day along with eggs (H. nana), cyst and trophozoites (G. intestinalis) detection after staining.Results: The prevalence of G. intestinalis was significantly higher (x2=59.54, p<0.001) than that of H. nana. Females were found more likely to be infected as compared to males (OR: 1.40, 95% CI=1.03-1.92). Prevalence of both parasites decreased with age and highest prevalence was observed in young individuals belonging to 1-15 years of age group (41.8% and 48.7% respectively for H. nana and G. intestinalis, p<0.001). Abdominal distress (OR: 1.13, 95%CI=0.83-1.53), vomiting (OR: 1.13, 95%CI=1.13-1.81) and rectal prolapse (OR: 4.26, 95%CI=1.38-13.16) were the gastro-intestinal clinical symptoms observed in G. intestinalis. Whereas, bloody diarrhea (OR: 1.56, 95%CI=1.00-2.43) and rectal prolapse (OR: 5.79, 95%CI=1.87-17.91) were associated with H. nana infections.Conclusions: Intestinal parasitic infections are common among Afghan refugees and serious preventive measures should be implemented to promote the safety and healthy lifestyle of these people.Keywords: Giardia intestinalis, Hymenolepis nana, Prevalence, Afghan Refugees, Punjab

Reinforcement Learning-Assisted Transmit Signal Power Savings in Variable Bit-rate Fronthaul

The increasing bit-rate demands placed on the fronthaul from higher user rates and multiple antenna technologies will make the consideration of its power consumption an important issue. In this study, it is assumed that the fronthaul bit-rate can be reduced from the maximum required rate through prediction of the fronthaul traffic using deep reinforcement learning (DRL). Using such predictions, and benchmarked simulations of a discrete multitone (DMT) modulation electro-absorption modulator (EAM)-based optical fiber-link, as an example of a fronthaul transmission system, it is shown that the power reduction from reducing the transmitter signal power alongside the reduction in modulation level can be between 22.3% and 34.6% within a fixed bandwidth of 34 GHz and 18 GHz respectively. Such a transmitter could be built as a bandwidth variable transponder in a Flexible Ethernet fronthaul

Detecting SARS-CoV-2 3CLpro Expression and Activity Using a Polyclonal Antiserum and a Luciferase-Based Biosensor

The need to stem the current outbreak of SARS-CoV-2 responsible for COVID-19 is driving the search for inhibitors that will block coronavirus replication and pathogenesis. The coronavirus 3C-like protease (3CLpro) encoded in the replicase polyprotein is an attractive target for antiviral drug development because protease activity is required for generating a functional replication complex. Reagents that can be used to screen for protease inhibitors and for identifying the replicase products of SARS-CoV-2 are urgently needed. Here we describe a luminescence-based biosensor assay for evaluating small molecule inhibitors of SARS-CoV-2 3CLpro/main protease. We also document that a polyclonal rabbit antiserum developed against SARS-CoV 3CLpro cross reacts with the highly conserved 3CLpro of SARS-CoV-2. These reagents will facilitate the pre-clinical evaluation of SARS-CoV-2 protease inhibitors

Eco-friendly synthesis and catalytic application of chitosan/gold/carbon nanotube nanocomposite films

Novel eco-friendly chitosan nanocomposite membranes containing gold nanoparticles and carbon nanotubes (CNTs) have been synthesized to produce reusable catalytic membranes.</p

Structural basis for Zika envelope domain III recognition by a germline version of a recurrent neutralizing antibody

Recent epidemics demonstrate the global threat of Zika virus (ZIKV), a flavivirus transmitted by mosquitoes. Although infection is usually asymptomatic or mild, newborns of infected mothers can display severe symptoms, including neurodevelopmental abnormalities and microcephaly. Given the large-scale spread, symptom severity, and lack of treatment or prophylaxis, a safe and effective ZIKV vaccine is urgently needed. However, vaccine design is complicated by concern that elicited antibodies (Abs) may cross-react with other flaviviruses that share a similar envelope protein, such as dengue virus, West Nile virus, and yellow fever virus. This cross-reactivity may worsen symptoms of a subsequent infection through Ab-dependent enhancement. To better understand the neutralizing Ab response and risk of Ab-dependent enhancement, further information on germline Ab binding to ZIKV and the maturation process that gives rise to potently neutralizing Abs is needed. Here we use binding and structural studies to compare mature and inferred-germline Ab binding to envelope protein domain III of ZIKV and other flaviviruses. We show that affinity maturation of the light-chain variable domain is important for strong binding of the recurrent VH3-23/VK1-5 neutralizing Abs to ZIKV envelope protein domain III, and identify interacting residues that contribute to weak, cross-reactive binding to West Nile virus. These findings provide insight into the affinity maturation process and potential cross-reactivity of VH3-23/VK1-5 neutralizing Abs, informing precautions for protein-based vaccines designed to elicit germline versions of neutralizing Abs

Transient Elastography in Community Alcohol Services: Can It Detect Significant Liver Disease and Impact Drinking Behaviour?

Introduction: Alcohol is the leading cause of cirrhosis in Western populations. The early identification of high-risk drinkers followed by intervention is an effective way to reduce harm. We aim to assess the feasibility of integrating transient elastography (TE) into community alcohol services, and to determine its impact on modifying drinking behaviours. Method: A prospective cohort study was conducted at a community alcohol clinic in Nottingham, UK (April 2012 to March 2014). Patients (>18 years) with a primary alcohol problem were recruited. Those known to liver services or those known to have chronic liver disease were excluded. Significant liver fibrosis was defined by a liver stiffness of >8 kilopascal (kPa). Follow-up was for a minimum of six months. Data were descriptively analysed for significant differences between patients with a normal liver stiffness versus raised liver stiffness. Results: 156 patients were invited; n = 87 attended and n = 86 underwent successful TE. The majority were male (n = 53, 70.0%), and the mean age was 46.3 years (SD ± 9.8). Median liver stiffness was 6.9 kPa (range 3.1–75.0kPa). Clinically significant liver fibrosis was identified in n = 33 (38.4%), of which n = 6 were in the cirrhotic range (≥15 kPa). The baseline median self-reported alcohol intake for normal stiffness was 126 units per week (range 24–378) and in raised stiffness was 149.0 units per week (range 39.0–420.0); this difference was nonsignificant (p = 0.338). The median reduction in self-reported alcohol intake in the whole cohort was 65.0 units per week (range 27.0–88.0, p < 0.001); in the normal liver stiffness group it was 25.0 units per week (range 18.0–75.0, p = 0.154), and in the raised liver stiffness group it was 78.5 units per week (range 36.0–126.0, p < 0.001). Conclusion: The study demonstrated that transient elastography is a feasible tool to stratify clinically significant liver disease in community alcohol services. It can stimulate a change in high-risk drinking behaviour and a normal liver stiffness result does not provide false reassurance to participants