Cost information for corporate social responsibility performance

The main objective of this study is to develop an accounting and reporting system for the costs of corporate social responsibility performance. Secondary objectives of the study are: (1) to review the current issues of corporate social responsibility to be measured and reported; (2) to provide some guide-lines to help a company's management in selecting the socially relevant activities; (3) to investigate the rationale for corporate social involvement; (4) to indicate the legal minimum requirements in the major areas of corporate social performance; (5) to determine the concept of accounting for corporate social performance and the appropriate method for measuring and reporting the costs of such performance; and (6) to ascertain the current state of corporate social reporting practice in the United Kingdom. To achieve these objectives, the study begins by discussing the social activities to be covered in corporate social reporting. The rationale for initiating corporate social activities is also discussed and some guide-lines are offered. Moreover, the social actions which should be taken by all British companies, as they are legally required, are examined. Thereafter, the current development of accounting for corporate social responsibility is reviewed and it is concluded that this sort of accounting is still in its infancy. The reasons for which accountants should be concerned with corporate social responsibility accounting are then presented. The concept of accounting for corporate social performance is discussed and the scope of the concept determined. Several approaches for measuring and reporting corporate social performance are examined and it is indicated that the cost approach is the proper method to be employed in this study. Then, the cost concepts of accounting for corporate social performance are discussed from both accounting and economic points of view, and a method for measuring the social costs of a company's economic activities is presented. After reviewing the literature, an attempt is made to develop a framework for accounting and reporting of corporate social performance costs. The identification and classification of such costs are presented and the accounting treatment of these costs is discussed. Separate disclosures of such costs in the traditional financial statements are suggested and illustrated in this study. Finally, a survey of the current state of corporate' social reporting practice in the United Kingdom is given. This survey involved the analysis of corporate social responsibility disclosures in the annual reports and accounts of 207 companies extracted from the top 265 of the 1000 largest U. K. industrial companies. The results of the survey and examples of corporate social responsibility disclosures are presented. The detailed analysis is provided in an Appendix

Comparison between different methods of sonographic cervical length assessment during pregnancy

Background: Preterm birth is the presence of uterine contraction of sufficient frequency and intensity to effect progressive effacement and dilatation of cervix prior to term gestation (between 20 and 37 weeks). The objective of this study was to compare between the different methods of assessment of cervical length (Trans abdominal, trans vaginal, and transperineal) during pregnancy as a possible screening of preterm birth.Methods: Prospective cohort study was performed on 200 cases who attended at Elshat by hospital. At gestational age from 20 to 26 weeks, there was no significant difference regarding demographic data as (maternal age, parity). The route of examination was started according to urinary bladder fullness at admission. Accordingly, the patient was not instructed to void if she had full bladder, rather we started by transabdominal route. If she had empty bladder at the time she presented we started by transperineal then transvaginal route. The four measurements were compared to each other and the difference between them calculated. The selected sample size was found to be 200 pregnant women.Results: Transvaginal route gave the longest cervical measurements followed by transperineal route then abdominal route (full bladder) and finally tans abdominal route (semi-full bladder). Our results indicate that there is a significant positive correlation among the four methods of measuring cervical length in that gestational age.Conclusions: Tran-abdominal assessment could be used initially for cervical length screening, considering the maternal and fetal condition. Then, if the need arises, transvaginal sonography could be used. This step by step approach may be more convenient and useful to both patients and physicians for cervical length screening

Statistical Classification Strategy for Proton Magnetic Resonance Spectra of Soft Tissue Sarcoma: An Exploratory Study with Potential Clinical Utility

Purpose: Histological grading is currently one of the best predictors of tumor behavior and outcome in soft tissue sarcoma. However, occasionally there is significant disagreement even among expert pathologists. An alternative method that gives more reliable and non-subjective diagnostic information is needed. The potential use of proton magnetic resonance spectroscopy in combination with an appropriate statistical classification strategy was tested here in differentiating normal mesenchymal tissue from soft tissue sarcoma

Value of Entheseal Ultrasonography and Serum Cartilage Oligomeric Matrix Protein in the Preclinical Diagnosis of Psoriatic Arthritis

Objective: To evaluate the utility of entheseal ultrasonography and serum COMP in the preclinical diagnosis of psoriatic arthritis. Methods: 60 psoriatic patients were divided into: 30 patients with psoriasis (group I) and 30 patients with psoriatic arthritis as control (group II). They underwent independent clinical and ultrasonographic examination of both lower limbs at the calcaneal insertions of Achilles tendons. Psoriatic arthritis disease activity and severity was assessed by modified DAS28 and Steinbrockers scores. Serum levels of COMP were measured for all patients by ELISA. Results: On clinical examination, no entheseal abnormalities were detected in group I while they were present in 23.3% of group II with statistically significant difference between them (P < 0.001). Ultrasonographic entheseal abnormalities were detected in 33.3% of group I and in 46.7% of group II with no significant difference between them (P > 0.05). Serum COMP were significantly elevated in group I and II with no statistically significant difference between them (mean ± SD 5.9 ± 3 and 6.8 ± 12 respectively, P > 0.05). Entheseal ultrasound was more specific (67%) while serum COMP was more sensitive (87%) in the preclinical diagnosis of psoriatic arthritis. Serum COMP levels were significantly correlated with CRP in both groups and with DAS28 and Steinbrockers scores in group II (P < 0.01). Conclusion: Entheseal ultrasonography and serum COMP levels may be used complementary to each other for preclinical diagnosis of psoriatic arthritis. Serum COMP seems to be promising prognostic marker for psoriatic arthritis patients

Study on the Effect of the addition of Synthesized Nano scale Lead Oxide for Concrete Samples used in Gamma-Ray Shielding

Our goal in this research is to investigate the effect ofconcrete incorporated with nanoparticles of lead oxide inpowder form by different percentages on Gamma-ray shieldingcharacteristics. The lead oxide nanostructure was synthesizedthrough the reaction of citric acid (C6H7O8.H2O) solution andlead acetate (Pb (C2H3O2)) solution as stabilizer and precursor,respectively. In this synthesis, the prepared lead oxidenanostructure was characterized by X-Ray Diffraction (XRD)and Scanning Electron Microscopy (SEM) techniques. Theprepared PbO consists of the crystallites about 50 nm. Theconcrete samples were prepared according to the localstandards of building materials and doped with PbO nanopowders by different percentages, 0%, 5%and 10% (by weight)by replacing cement and keeping constant w/c ratio. Moreover,commercial PbO bulk powder additive was used to check theeffect of particle size on concrete attenuation properties. The γ-rays attenuation coefficients were measured as a function of theadditive percentage of nanoparticles of lead oxides and using γ-ray point source,126Ra with different energies in the range(0.295- 1.73) MeV. The results were compared with that fornormal concrete incorporated with the same percentage of bulklead oxide. It was found that the γ-ray attenuation coefficientfor concrete doped with nanoparticles of PbO was slightlyimproved

Exploring the binding sites of Staphylococcus aureus phenylalanine tRNA synthetase: A homology model approach

Increased resistance of MRSA (multidrug resistance Staphylococcus aureus) to anti-infective drugs is a threat to global health necessitating the development of anti-infectives with novel mechanisms of action. Phenylalanine tRNA synthetase (PheRS) is a unique enzyme of the aminoacyl-tRNA synthetases (aaRSs), which are essential enzymes for protein biosynthesis. PheRS is an (αb)2 tetrameric enzyme composed of two alpha subunits (PheS) and two larger beta subunits (PheT). Our potential target in the drug development for the treatment of MRSA infections is the phenylalanine tRNA synthetase alpha subunit that contains the binding site for the natural substrate. There is no crystal structure available for S. aureus PheRS, therefore comparative structure modeling is required to establish a putative 3D structure for the required enzyme enabling development of new inhibitors with greater selectivity. The S. aureus PheRS alpha subunit homology model was constructed using Molecular Operating Environment (MOE) software. Staphylococcus haemolyticus PheRS was the main template while Thermus thermophilus PheRS was utilised to predict the enzyme binding with tRNAphe. The model has been evaluated and compared with the main template through Ramachandran plots, Verify 3D and Protein Statistical Analysis (ProSA). The query protein active site was predicted from its sequence using a conservation analysis tool. Docking suitable ligands using MOE into the constructed model were used to assess the predicted active sites. The docked ligands involved the PheRS natural substrate (phenylalanine), phenylalanyl-adenylate and several described S. aureus PheRS inhibitors

HCV Seroconversion in two Egyptian Hemodialysis Units: Role of Detection Method and Patients Isolation

Background: Hepatitis C virus (HCV) infection is a significant cause of morbidity and mortality in end stage renal disease (ESRD) patients on hemodialysis (HD).  Routine HCV viremia screening is recommended in those patients but it is not applied.Aim: To evaluate the seroconversion rate in HD patients based on viremia detection compared to antibody (Ab), and to assess the role of isolation on the rate of seroconversion in those patients.Materials and Methods: One hundred ESRD patients from two HD units using same infection control criteria were enrolled in the study; only one unit was applying isolation for HCV patients. Patients were followed up for 12 month; HCV positivity was tested at the begining of the study and after 12 month of HD. HCV Ab and viremia were detected by third generation ELISA and PCR respectively.Results: The seroconversion rate was 0% based on HCV Ab detection by ELISA, compared with the 16 % seroconversion rate based on viremia detection by PCR. Notably, viremia seroconversion was seen only in the HD unit lacking the isolation system.Conclusion: HCV screening in HD units should be based on viremia detection; isolation in HD units prevents HCV spreading

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Burden of cancer in the Eastern Mediterranean Region, 2005-2015: findings from the Global Burden of Disease 2015 Study

Fitzmaurice C, Alsharif U, El Bcheraoui C, et al. Burden of cancer in the Eastern Mediterranean Region, 2005-2015: findings from the Global Burden of Disease 2015 Study. INTERNATIONAL JOURNAL OF PUBLIC HEALTH. 2018;63(Suppl. 1):151-164.To estimate incidence, mortality, and disability-adjusted life years (DALYs) caused by cancer in the Eastern Mediterranean Region (EMR) between 2005 and 2015. Vital registration system and cancer registry data from the EMR region were analyzed for 29 cancer groups in 22 EMR countries using the Global Burden of Disease Study 2015 methodology. In 2015, cancer was responsible for 9.4% of all deaths and 5.1% of all DALYs. It accounted for 722,646 new cases, 379,093 deaths, and 11.7 million DALYs. Between 2005 and 2015, incident cases increased by 46%, deaths by 33%, and DALYs by 31%. The increase in cancer incidence was largely driven by population growth and population aging. Breast cancer, lung cancer, and leukemia were the most common cancers, while lung, breast, and stomach cancers caused most cancer deaths. Cancer is responsible for a substantial disease burden in the EMR, which is increasing. There is an urgent need to expand cancer prevention, screening, and awareness programs in EMR countries as well as to improve diagnosis, treatment, and palliative care services