VALUATION OF TANGIBLE FIXED ASSETS

Every business entity is forced to value its assets for different purposes.Fixed assets can be tangible like the ones mentioned above and capital work-in-progress, that is, fixed assets under construction / installation as well as intangible such as goodwill and brand. The discussion in this chapter is with reference to tangible fixed assets.An entity has the option of revaluing its tangible fixedassets. However, where such a policy is adopted itshould be applied consistently to all tangible fixedassets of the same class.Where a tangible fixed asset is revalued its carryingamount should be its current value at the balancesheet date. Generally this requirement is achieved byperforming a full valuation at least every five years andan interim valuation in year, with an interimvaluation in the intervening years where it is likelythat there has been a material change in value.Alternatively, for a portfolio of non-specialisedproperties, a full valuation may be performed on arolling basis over a five-year cycle, together with aninterim valuation on the remaining portfolio where itis likely that there has been a material change in value.For tangible fixed assets other than properties wherethere is an active second-hand market or appropriateindices, such that the entity’s directors can establish theasset’s value with reasonable reliability, an annualrevaluation by the directors may be sufficient, withoutnecessarily using the services of a qualified valuer.Revaluation gains are recognised in the statement oftotal recognised gains and losses except to the extentthat they reverse revaluation losses on the same assetthat were previously recognised in the profit and lossaccount, in which case they, too, should be recognized in the profit and loss account, after adjusting forsubsequent depreciation

Genetic Incorporation of Human Metallothionein into the Adenovirus Protein IX for Non-Invasive SPECT Imaging

As the limits of existing treatments for cancer are recognized, clearly novel therapies must be considered for successful treatment; cancer therapy using adenovirus vectors is a promising strategy. However tracking the biodistribution of adenovirus vectors in vivo is limited to invasive procedures such as biopsies, which are error prone, non-quantitative, and do not give a full representation of the pharmacokinetics involved. Current non-invasive imaging strategies using reporter gene expression have been applied to analyze adenoviral vectors. The major drawback to approaches that tag viruses with reporter genes is that these systems require initial viral infection and subsequent cellular expression of a reporter gene to allow non-invasive imaging. As an alternative to conventional vector detection techniques, we developed a specific genetic labeling system whereby an adenoviral vector incorporates a fusion between capsid protein IX and human metallothionein. Our study herein clearly demonstrates our ability to rescue viable adenoviral particles that display functional metallothionein (MT) as a component of their capsid surface. We demonstrate the feasibility of 99mTc binding in vitro to the pIX-MT fusion on the capsid of adenovirus virions using a simple transchelation reaction. SPECT imaging of a mouse after administration of a 99mTc-radiolabeled virus showed clear localization of radioactivity to the liver. This result strongly supports imaging using pIX-MT, visualizing the normal biodistribution of Ad primarily to the liver upon injection into mice. The ability we have developed to view real-time biodistribution in their physiological milieu represents a significant tool to study adenovirus biology in vivo

May Measurement Month 2018: a pragmatic global screening campaign to raise awareness of blood pressure by the International Society of Hypertension

Aims Raised blood pressure (BP) is the biggest contributor to mortality and disease burden worldwide and fewer than half of those with hypertension are aware of it. May Measurement Month (MMM) is a global campaign set up in 2017, to raise awareness of high BP and as a pragmatic solution to a lack of formal screening worldwide. The 2018 campaign was expanded, aiming to include more participants and countries. Methods and results Eighty-nine countries participated in MMM 2018. Volunteers (≥18 years) were recruited through opportunistic sampling at a variety of screening sites. Each participant had three BP measurements and completed a questionnaire on demographic, lifestyle, and environmental factors. Hypertension was defined as a systolic BP ≥140 mmHg or diastolic BP ≥90 mmHg, or taking antihypertensive medication. In total, 74.9% of screenees provided three BP readings. Multiple imputation using chained equations was used to impute missing readings. 1 504 963 individuals (mean age 45.3 years; 52.4% female) were screened. After multiple imputation, 502 079 (33.4%) individuals had hypertension, of whom 59.5% were aware of their diagnosis and 55.3% were taking antihypertensive medication. Of those on medication, 60.0% were controlled and of all hypertensives, 33.2% were controlled. We detected 224 285 individuals with untreated hypertension and 111 214 individuals with inadequately treated (systolic BP ≥ 140 mmHg or diastolic BP ≥ 90 mmHg) hypertension. Conclusion May Measurement Month expanded significantly compared with 2017, including more participants in more countries. The campaign identified over 335 000 adults with untreated or inadequately treated hypertension. In the absence of systematic screening programmes, MMM was effective at raising awareness at least among these individuals at risk