Colonialism of Accounting Education in Developing Countries: The Experiences of Singapore and Sri Lanka

This paper provides a comparative analysis of the nature of accounting education in Singapore and Sri Lanka. Both these countries were British colonies for nearly one hundred and fifty years and inherited their accounting education from the British. Consequently, even after nearly fifty years of independence, Sri Lanka is still following the colonial system for producing its accountants. Singapore, however, has successfully moved away from it within four years of independence. More importantly, the paper indicates that if a developing country continues to depend so heavily on foreign accounting bodies or produces accountants locally through education programmes based on the curricula of Western developed countries, the consequences can be disastrous

Is GIS Appropriate Technology

Abstract. Appropriate technology(AT) has become an integral part if the programmes for decentralized regional development in the third world appropriate techniques are usually low in capital costs-they can be maintained without a high level of expertise, and they do not involve patents, expensive copyrights and royalties. By these criteria a commercial geographical information system(GIS) is not an appropriate technology to be used in decentralized development. However, the use of local renewable resources involves the adoption of end-use analysis for matching end -uses to specific sources so as to minimize the consumption of material and energy ( i.e. minimize entropy ). This matching requires an inverse increase in information which leads to what may be called the information-entropy trade-?; minimization of entropy requires an inverse increase in information. In this respect computers and GIS have an important contribution to make to decentralized regional planning. Drawing on a case study in Sri Lanka, this paper presents some ideas on how to incorporate GIS into local-level planning information systems

Information Technology Project Benefit Realization in Military Enterprises of Sri Lanka Using Integrated Fuzzy Dempster - Shafer Algorithm

There are Information Technology (IT) projects in military organizations of Sri Lanka. However, these projects lack a scientific mechanism to measure and realize project benefits while quantifying qualitative project outcomes. This paper outlines a Fuzzy Inference System (FIS) for measuring the extent to which benefits could be realized. The objectives of the study are firstly, to formulate a fuzzy logic to measure the extent to which the project benefits are realized and secondly, to analyze its impact on benefit policy. The study mainly utilized the quantitative methodology of Dempster-Shafer algorithm to aggregate the selected experts’ opinions by filtering similarity of experts. Ninety-five IT project managers representing the Army, Navy and Air Force were selected based on their expertise. The study employed field-based tacit experts to find inputs for each level namely, project, program, portfolio, enterprise and hybrid. The findings of the study posited nine fuzzy rules and five benefit realization levels for organizational projects. Also, the approach pronounced an organizational project policy. The study recommended a strategic benefit approach with policy implications that can be used by managers to monitor the expected project outcomes both on short term and futuristically. The application of the study cannot  be generalized to all projects of the technology-domains thereby posing a limitation. Also the study is curtailed in its application to non-IT projects which singularly yield financial benefits. The study can be employed by policy makers to streamline benefit process emphasizing government IT infrastructure projects and private sector IT projects with a futuristic value. Keywords: Benefit Realization, Benefit Measurement, Fuzzy Inference Systems, Dempster-Shafer Algorithm, Benefit Polic

Altered calcium signaling in cancer cells

It is the nature of the calcium signal, as determined by the coordinated activity of a suite of calcium channels, pumps, exchangers and binding proteins that ultimately guides a cell's fate. Deregulation of the calcium signal is often deleterious and has been linked to each of the 'cancer hallmarks'. Despite this, we do not yet have a full understanding of the remodeling of the calcium signal associated with cancer. Such an understanding could aid in guiding the development of therapies specifically targeting altered calcium signaling in cancer cells during tumorigenic progression. Findings from some of the studies that have assessed the remodeling of the calcium signal associated with tumorigenesis and/or processes important in invasion and metastasis are presented in this review. The potential of new methodologies is also discussed. This article is part of a Special Issue entitled: Membrane channels and transporters in cancers

Shrimp waste management Use of dried papaya milk in chitosan manufacture

Chitin is the second most abundant carbon biopolymer on earth, next to cellulose. It is the majorconstituent in the exo-skeleton of crustacean water animals such as shrimps, crabs etc. Shrimp wasteis a major cause for environmental pollution in shrimp cultivating areas such as Puttalam. Currentannual shrimp production in Sri Lanka is about 4000 MT and the shrimp waste produced is about1200 MT. This shrimp waste at present is discharged into environment or buried without any treatment,thereby causing serious environmental pollution problems.Chitosan, which can be obtained from chitin by chemical treatment, is a polysaccharide of very higheconorn ic importance with a wide range of industrial applications. If Sri Lanka can convert its shrimpwaste in to chitosan, it can be a major foreign exchange earner, in addition to solving the problem ofenvironmental pollution caused by shrimp waste.A method for the production of chitosan from shrimp waste using dried papaya milk (OPM) has beendeveloped (Sri Lanka Patent No 13544,2005). It involves the treatment of demineralised (with 4%HCI) shrimp waste with OPM followed by deproteinization with 3% NaOH and deacetylation with50% NaOH. The use ofOPM brings about a 25% reduction in the amount ofNaOH, which is knownto cause environmental pollution problems. Typically, the degree of deacetylation (~O) of resultingchitosan was 66% comparable to DO of conventional methods. Moisture content (11.2%) and ashcontent (0.69%) of resulting chitosan were also comparable to those obtained by 100% chemicalmethods.

Medical Guide System

Currently, getting access to emergency services and consumer health services requires calling a knowledgeable person on the regular phone or using different self-care techniques for illnesses without consulting a doctor. We are improving and expanding new channels of personal communication to facilitate interaction between emergency users and the emergency service system. Given the widespread use of smart devices in our society, we are developing a web application called "Quick Health" for emergency management, with the main feature of answering a question asked by another party or evaluating a given answer, as well as posting a problem and exchanging ideas with others. Our goal is to define a platform that is totally usable by everyone, regardless of their technological or linguistic proficiency. This paper's main goal is to clarify how to adapt traditional applications to modern web applications by taking into account not only web technologies but also social networking behavior. Keywords - Healthcare Emergency System: Medical Guidance; User Interaction; Web Applications &nbsp

A Continuous Quality Improvement Intervention to Improve Antenatal HIV Care Testing in Rural South Africa: Evaluation of Implementation in a Real-World Setting

BACKGROUND: We evaluated continuous quality improvement (CQI) targeting antenatal HIV care quality in rural South Africa using a stepped-wedge cluster-randomised controlled trial (Management and Optimisation of Nutrition, Antenatal, Reproductive, Child health, MONARCH) and an embedded process evaluation. Here, we present results of the process evaluation examining determinants of CQI practice and 'normalisation.' METHODS: A team of CQI mentors supported public-sector health workers in seven primary care clinics to (1) identify root causes of poor HIV viral load (VL) monitoring among pregnant women living with HIV and repeat HIV testing among pregnant women not living with HIV, and (2) design and iteratively test their own solutions. We used a mixed methods evaluation with field notes from CQI mentors ('dose' and 'reach' of CQI, causes of poor HIV care testing rates, implemented change ideas); patient medical records (HIV care testing by clinic and time step); and semi-structured interviews with available health workers. We analysed field notes andsemi-structured interviews for determinants of CQI implementation and 'normalisation' using Normalisation Process Theory (NPT) and Tailored Implementation of Chronic Diseases (TICD) frameworks. RESULTS: All interviewed health workers found the CQI mentors and methodology helpful for quality improvement. Total administered 'dose' was higher than planned but 'reach' was limited by resource constraints, particularly staffing shortages. Simple workable improvements to identified root causes were implemented, such as a patient tracking notebook and results filing system. VL monitoring improved over time, but not repeat HIV testing. Besides resource constraints, gaps in knowledge of guidelines, lack of leadership, poor clinical documentation, and data quality gaps reduced CQI implementation fidelity and normalisation. CONCLUSION: While CQI holds promise, we identified several health system challenges. Priorities for policy makers include improving staffing and strategies to improve clinical documentation. Additional support with implementing clinical guidelines and improving routine data quality are needed. Normalising CQI may be challenging without concurrent health system improvements

Venous thromboembolism following colectomy for diverticular disease: an English population-based cohort study

AimThis study reports venous thromboembolism (VTE) rates following colectomy for diverticular disease to explore the magnitude of postoperative VTE risk in this population and identify high risk subgroups of interest. MethodEnglish national cohort study of colectomy patients between 2000 and 2019 using linked primary (Clinical Practice Research Datalink) and secondary (Hospital Episode Statistics) care data. Stratified by admission type, absolute incidence rates (IR) per 1000 person-years and adjusted incidence rate ratios (aIRR) were calculated for 30- and 90-day post-colectomy VTE. ResultsOf 24,394 patients who underwent colectomy for diverticular disease, over half (57.39%) were emergency procedures with the highest VTE rate seen in patients ≥70-years-old (IR 142.27 per 1000 person-years, 95%CI 118.32–171.08) at 30 days post colectomy. Emergency resections (IR 135.18 per 1000 person-years, 95%CI 115.72–157.91) had double the risk (aIRR 2.07, 95%CI 1.47–2.90) of developing a VTE at 30 days following colectomy compared to elective resections (IR 51.14 per 1000 person-years, 95%CI 38.30–68.27). Minimally invasive surgery (MIS) was shown to be associated with a 64% reduction in VTE risk (aIRR 0.36 95%CI 0.20–0.65) compared to open colectomies at 30 days post-op. At 90 days following emergency resections, VTE risks remained raised compared to elective colectomies. ConclusionFollowing emergency colectomy for diverticular disease, the VTE risk is approximately double compared to elective resections at 30 days while MIS was found to be associated with a reduced risk of VTE. This suggests advancements in postoperative VTE prevention in diverticular disease patients should focus on those undergoing emergency colectomies