Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Profile of once-daily zonisamide as monotherapy for treatment of partial seizures in adults.

Epilepsy is one of the most common neurologic disorders, affecting about 50 million people around the world. It is recognized that around 50% of patients with newly diagnosed epilepsy become seizure-free with the first drug treatment, so the choice of first antiepileptic drug is crucial. This paper provides a comprehensive overview of zonisamide as monotherapy for partial seizures, with special attention to the possibility of a once-daily regimen. The available data suggest that zonisamide is an effective and well tolerated option as monotherapy. Once-daily dosing is indicated, considering the long plasma half-life and linear pharmacokinetics of the drug. Zonisamide 300 mg was shown to be noninferior to carbamazepine 600 mg in terms of efficacy and safety, but even lower doses may be effective. Finally, the broad spectrum of efficacy in different seizure types, the low drug interaction potential, and the possibility of weight loss make zonisamide a preferred option in many epilepsy practices. Further data on monotherapy, especially in special populations, such as women of childbearing potential, are needed

Learning in 2030 - what will it be like?

The technologies that are mentioned in this fictional story have been developed and will be available in the next year. The intelligence required to drive the Lpod is not far away. What are now needed are the will and the strategy to attain the vision of a different future for higher education institutions

Third Generation Antiepileptic Drug Monotherapies In Adults With Epilepsy.

INTRODUCTION: Drugs marketed during the last few years (i.e. Lacosamide, Ruifinamide, Eslicarbazepine acetate, Brivaracetam and Perampanel) are increasingly regarded as third generation AEDs. This paper presents available data about monotherapy with third generation drugs and on-going clinical trials with special attention to the existing debate about monotherapy license in epilepsy. AREAS COVERED: References were identified by searches of Medline/PubMed. In addition, currently active studies for these AEDs were identified in the ClinicalTrials.gov database. Expert commentary: Results of studies on Eslicarbazepine acetate and Lacosamide clearly suggest good efficacy and tolerability. The selective pharmacological profile, the lack of interactions, the good tolerability with low propensity for cognitive side effects and the availability of different pharmacological formulations represent evident advantages. Although third generation monotherapies are quite promising, long-term safety data is needed in order to understand how these compounds will place in the current armamentarium

Developing student’s accounting competencies using Astin’s I-E-O model: an identification of key educational inputs based on Indonesian student perspectives

This paper discusses a model for developing Students’ Accounting Competencies (SAC) using Astin’s Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and Comfort of Class Size are educational inputs. Student Engagement and SAC are proxies for Environment and Outcome respectively. Empirically, the aforementioned educational inputs except Student Demographic Characteristics are important inputs for improving SAC. Student Engagement effectively mediates the influence of inputs on SAC. The I-E-O model is appropriate for analysing relationships among a single input, Student Engagement, and SAC. This model becomes less powerful for analysing simultaneous relationships among multiple inputs, Student Engagement, and SAC. Future research on using other assessments for gauging SAC, identifying other significant inputs, identifying the impact of real class size on Student Engagement and SAC, and developing Student Engagement for accounting courses are required

Suicidal behavior and antiepileptic drugs in epilepsy: analysis of the emerging evidence.

Two years after the warning issued by the Food and Drug Administration on an increased risk of suicide for people taking antiepileptic drugs (AEDs), a number of pharmacoepidemiologic studies have been published but the scientific community is far from definitive answers. The present paper is aimed at reviewing available evidence on the association between AEDs and suicidal behavior, discussing major variables involved such as the relationship between epilepsy, depression, and suicide and the psychotropic potential of AEDs. All studies published so far show a lack of concordance and are constrained by various methodological limitations. What seems to be established is that mood disorders represent a frequent comorbidity in epilepsy and suicide is a serious complication more frequently encountered in epilepsy rather than in the general population. Moreover, a subgroup of patients appears to be at risk of developing treatment-emergent psychiatric adverse effects of AEDs independently of the specific mechanism of action of the drug. The prior history of suicide attempt, especially preceding the onset of the epilepsy, may represent a key element explaining why what is observed is independent of the specific mechanism of the drug. In general terms, risks associated with stopping, or not even starting, AEDs in epilepsy might well be in excess of the risk of suicide in epilepsy, as deaths due to accident and epilepsy itself may predominate. Clinicians need to pay attention not only to seizure patterns when choosing the appropriate AED but also to a number of different parameters (eg, age, gender, working needs, medical comorbidities, history of psychiatric disorders, and suicidality before epilepsy onset) and not the least the mental state of the patient. Missing severe complications such as suicidal behavior or delaying its treatment may worsen the prognosis of epilepsy

Marginal abatement cost curves (MACCs): important approaches to obtain (firm and sector) greenhouse gases (GHGs) reduction

The study aims to identify appropriate methods that can help organisations to reduce energy use and emissions by using an effective concept of sustainability. In different countries, estimates of marginal abatement costs for reducing GHG emissions have been widely used. Around the world, many researchers have focused on MACCs and reported different results. This may due to different assumptions used which in turn lead to uncertainty and inaccuracy. Under these circumstances, much attention has been paid to the need for the role of MACC in providing reliable information to decision makers and various stakeholders. By reviewing the literature, this paper has analysed MACCs in terms of the role of different approaches to MACCs, representations of MACCs, MACC applications, pricing carbon, verification, and sectors analysis for energy and emissions projections. This paper concludes that MACCs should depend on actual data to provide more reliable information that may assist (firms and sectors) stockholders to determine what appropriate method for reducing emission