No accounting for risk

At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in positive financial and accounting research. Instead accounting praxis (as reflected in case studies, surveys and other empirical studies) reveal a collection of different, sometimes contradictory, conceptions and 'taken for granted' understandings of risk that are invoked and applied on an ad hoc, case by case basis. The aim of this paper is to demonstrate that the conceptual disarray in accounting for risk is both costly and unnecessary. Taking an interdisciplinary approach to risk research, the authors review developments in risk thinking at the end of the 20th Century and highlight a way forward for accounting through New Paradigm Risk (NPR). Various illustrations and case study examples are drawn upon to reflect the relevance of NPR to accounting praxis

Evaluating emotional distress and health-related quality of life in patients with heart failure and their family caregivers:Testing dyadic dynamics using the Actor-Partner Interdependence Model

Purpose: 1) To compare levels of emotional symptoms and health-related quality of life between patients with heart failure and their family caregivers; and 2) to examine whether patients’ and caregivers’ emotional symptoms were associated with their own, as well as their partner’s health-related quality of life. Method: In this cross-sectional study, 41 patients-caregiver dyads (78% male patients, aged 68.6 years; and 83% female caregivers, aged 65.8 years) completed all nine dimensions of the Brief Symptom Inventory and the Minnesota Living with Heart failure Questionnaire. Dyadic data were analysed for 6 sub-scales of the Brief Symptom Inventory, using the Actor–Partner Interdependence Model. Results: There were no statistically significant differences in emotional symptoms and health-related quality of life between patients with heart failure and their caregivers. Patients’ and caregivers’ emotional symptoms were associated with their own health-related quality of life. Caregivers’ anxiety, phobic anxiety, obsession-compulsion, depression and hostility negatively influenced their partner’s (i.e. the patient’s) health-related quality of life. There were no partner effects of patients’ emotional symptoms on the health-related quality of life of caregivers. Conclusions: The results of this study suggest that patients may be particularly vulnerable to the emotional distress, i.e. thoughts, impulses and actions of their caregivers. It may be possible to improve patients’ health-related quality of life by targeting specific detrimental emotional symptoms of caregivers

Overview of Australian Indigenous health status

This paper provides information on Aboriginal and Torres Strait Islander populations, the context of Indigenous health, various measures of population health status, selected health conditions, and health risk factors. The main purpose of this report is to provide a comprehensive summary of the most recent indicators of the health of Indigenous people. It is beyond the scope of the Overview to analyse trends in the various indicators, so it tends to draw attention to the current health status of Australia\u27s Indigenous peoples. The report doesn\u27t attempt to review other aspects, such as the availability and use of services (including barriers to their use) and strategies and policies related to specific health topics. Readers interested in these aspects should refer to the topic-specific reviews that are available on the HealthInfoNet\u27s website. Research for the report involves the collection, collation, and analysis of a wide range of relevant information, including both published and unpublished material. Sources include government reports, particularly those produced by the Australian Bureau of Statistics (ABS), the Australian Institute of Health and Welfare (AIHW), the Australian Health Ministers Advisory Council (AHMAC), and the Steering Committee for the Review of Government Service Provision (SCRGSP). Authored by Andrea MacRae, Neil Thomson, and Anomie, Jane Burns, Michelle Catto, Caitlin Gray, Leah Levitan, Naoibh McLoughlin, Christine Potter, Kathy Ride, Sasha Stumpers, Avinna Trzesinski, and Belinda Urquhart

Communal farmers of Namibia appreciate vultures and the ecosystem services they provide

Ecosystem services are cited as one of the many reasons for conserving declining vulture populations in Africa. We aimed to explore how communal farmers in Namibia perceive vultures and the ecosystem services they provide, with special focus on cultural and regulating ecosystem services. We surveyed 361 households across Namibia’s communal farmlands and found that over two-thirds of households liked vultures and found them useful, stating that they were harmless and useful for locating dead livestock. The minority of households who disliked vultures believed that they were killing their livestock. Poisoning was the main cause of vulture mortalities reported by farmers. While poisoning appears to be a concern for vultures in the communal farmlands, it appears that cultural use of vulture body parts is a minimal threat. We found that few farmers knew of cultural beliefs about vultures or uses for body parts; most farmers believed these beliefs and practices to be outdated. It is further promising that communal farmers have an overall positive perception of vultures. This highlights the potential for communal conservancies to bring attention to vulture conservation in their constituencies.Peer reviewe

Evaluating perceptions of self-efficacy and quality of life in patients having coronary artery bypass grafting and their family caregivers

Background Self-efficacy is a critical factor for quality of life in patients who undergo coronary artery bypass grafting, as well as for their family caregivers. However, there is lack of knowledge about whether patients' self-efficacy and caregivers' perceptions of patient self-efficacy are associated with quality of life in patient and caregiver dyads. Objectives The aims of this study were to compare self-efficacy and quality of life between patients and family caregivers and to examine whether patients' and caregivers' perceptions of patient self-efficacy were associated with their own and their partner's quality of life in patient and caregiver dyads who were waiting for patients' coronary artery bypass grafting. Methods In this cross-sectional study, 84 dyads (85% male patients and 87% female caregivers) completed the Cardiac Self-efficacy Scale, which consists of self-efficacy for controlling symptoms and self-efficacy for maintaining function subscales, and the Short-Form 12 Health Survey for quality of life. Data were analyzed using the Actor-Partner Interdependence Model. Results Caregivers rated patient self-efficacy for maintaining function higher than did patients themselves and caregivers' perceptions were positively correlated with patients' physical health. Patients' self-efficacy for maintaining function exhibited an actor effect on their own mental health. There were no other actor or partner effects of self-efficacy on quality of life. Conclusions Differences between patients' and caregivers' perceptions of patient self-efficacy for maintaining function should be addressed before surgery to reduce discordance. Patients' self-efficacy for maintaining function was associated with their own quality of life. There was no partner (relationship) effect of self-efficacy on quality of life. More research is needed in this area

A STATIONARY 3D LAGRANGIAN STOCHASTIC NUMERICAL MODEL FOR CONCENTRATION FLUCTUATIONS

A stationary three-dimensional Lagrangian stochastic numerical model has been developed by coupling a macromixing with a micromixing scheme, to determine the mean and the variance of concentration for a passive scalar in 3D turbulent flows. The macromixing scheme is based on the “well-mixed” condition (Thomson, 1987). The micromixing IECM (Interaction by Exchange with the Conditional Mean; Pope, 1998; Sawford, 2006) scheme has been integrated to calculate the higher moments of concentration. The model has been tested by comparison with the MUST (Mock Urban Setting Test) wind tunnel experiment by Bezpalcova (2007) and Leitl et al. (2007), which corresponds to the atmospheric dispersion experiment by Yee and Biltoft (2004). In both these experiments the dispersion of a passive tracer in a 3D stationary flow field, in presence of obstacles, has been analysed. The mean and the variance of concentration, calculated by the numerical model presented here, show a reasonable agreement with the experimental results

Evanescent-wave coupled right angled buried waveguide: Applications in carbon nanotube mode-locking

In this paper we present a simple but powerful subgraph sampling primitive that is applicable in a variety of computational models including dynamic graph streams (where the input graph is defined by a sequence of edge/hyperedge insertions and deletions) and distributed systems such as MapReduce. In the case of dynamic graph streams, we use this primitive to prove the following results: -- Matching: First, there exists an $\tilde{O}(k^2)$ space algorithm that returns an exact maximum matching on the assumption the cardinality is at most $k$. The best previous algorithm used $\tilde{O}(kn)$ space where $n$ is the number of vertices in the graph and we prove our result is optimal up to logarithmic factors. Our algorithm has $\tilde{O}(1)$ update time. Second, there exists an $\tilde{O}(n^2/\alpha^3)$ space algorithm that returns an $\alpha$-approximation for matchings of arbitrary size. (Assadi et al. (2015) showed that this was optimal and independently and concurrently established the same upper bound.) We generalize both results for weighted matching. Third, there exists an $\tilde{O}(n^{4/5})$ space algorithm that returns a constant approximation in graphs with bounded arboricity. -- Vertex Cover and Hitting Set: There exists an $\tilde{O}(k^d)$ space algorithm that solves the minimum hitting set problem where $d$ is the cardinality of the input sets and $k$ is an upper bound on the size of the minimum hitting set. We prove this is optimal up to logarithmic factors. Our algorithm has $\tilde{O}(1)$ update time. The case $d=2$ corresponds to minimum vertex cover. Finally, we consider a larger family of parameterized problems (including $b$-matching, disjoint paths, vertex coloring among others) for which our subgraph sampling primitive yields fast, small-space dynamic graph stream algorithms. We then show lower bounds for natural problems outside this family

Longitudinal study of the relationship between patients' medication adherence and quality of life outcomes and illness perceptions and beliefs about cardiac rehabilitation

Background Adherence to medication regimens is essential for preventing and reducing adverse outcomes among patients with coronary artery disease (CAD). Greater understanding of the relation between negative illness perceptions, beliefs about cardiac rehabilitation (CR) and medication adherence may help inform future approaches to improving medication adherence and quality of life (QoL) outcomes. The aims of the study are: 1) to compare changes in illness perceptions, beliefs about CR, medication adherence and QoL on entry to a CR programme and 6 months later; 2) to examine associations between patients’ illness perceptions and beliefs about CR at baseline and medication adherence and QoL at 6 months. Methods A longitudinal study of 40 patients with CAD recruited from one CR service in Scotland. Patients completed the Medication Adherence Report Scale, Brief Illness Perception Questionnaire, Beliefs about CR questionnaire and the Short-Form 12 Health Survey. Data were analysed using the Wilcoxon Signed Ranks test, Pearson Product Moment correlation and Bayesian multiple logistic regression. Results Most patients were men (70%), aged 62.3 mean (SD 7.84) years. Small improvements in ‘perceived suitability’ of CR at baseline increased the odds of being fully adherent to medication by approximately 60% at 6 months. Being fully adherent at baseline increased the odds of staying so at 6 months by 13.5 times. ‘Perceived necessity, concerns for exercise and practical barriers’ were negatively associated with reductions in the probability of full medication adherence of 50, 10, and 50%. Small increases in concerns about exercise decreased the odds of better physical health at 6 months by about 50%; and increases in practical barriers decreased the odds of better physical health by about 60%. Patients perceived fewer consequences of their cardiac disease at 6 months. Conclusions Patients’ beliefs on entry to a CR programme are especially important to medication adherence at 6 months. Negative beliefs about CR should be identified early in CR to counteract any negative effects on QoL. Interventions to improve medication adherence and QoL outcomes should focus on improving patients’ negative beliefs about CR and increasing understanding of the role of medication adherence in preventing a future cardiac event

Relationship of orthopedic examination, goniometric measurements, and radiographic signs of degenerative joint disease in cats

<p>Abstract</p> <p>Background</p> <p>Available information suggests a mismatch between radiographic and orthopedic examination findings in cats with DJD. However, the extent of the discrepancy between clinical and radiographic signs of OA in companion animals has not been described in detail. This study aimed to evaluate the relationship between orthopedic examination findings, joint goniometry, and radiographic signs of DJD in 100 cats, in a prospective observational design. Cat temperament, pain response to palpation, joint crepitus, effusion and thickening were graded. Radiographs of appendicular joints and the axial skeleton were made under sedation. Joint motion was measured by use of a plastic goniometer before and after sedation. Associations between radiographic degenerative joint disease (DJD) and examination findings were assessed to determine sensitivity, specificity and likelihood estimations.</p> <p>Results</p> <p>Pain response to palpation was elicited in 0-67% of the joints with DJD, with a specificity ranging from 62-99%; crepitus was detected in 0-56% of the joints and its specificity varied between 87 and 99%; for effusion, values ranged between 6 and 38% (specificity, 82-100%), and thickening, 0-59% (specificity, 74-99%). Joints with DJD tended to have a decreased range of motion. The presence of pain increased the odds of having DJD in the elbow (right: 5.5; left: 4.5); the presence of pain in the lower back increased the odds of spinal DJD being present (2.97 for lumbar; 4.67 for lumbo-sacral).</p> <p>Conclusions</p> <p>Radiographic DJD cannot be diagnosed with certainty using palpation or goniometry. However, negative findings tend to predict radiographically normal joints. Palpation and goniometry may be used as a tool to help to screen cats, mostly to rule out DJD.</p