Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets

This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition should be triggered by the recognition of an artefact. We apply these criteria to four organisational assets, that is, those intangible assets that are unlikely to be reported in the accounting domain. Findings: We do so in order to show how one may expand the basis on which assets can be reported financially to elements of intellectual capital as well as financial capital. Originality: The criteria have never been applied to organisational asset

Exploring some standard-setters’ views in respect of asset recognition

In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project – in particular, the elements and recognition phase. These interviews were conducted from May to June 2008 and were directed towards seven related themes taken from the litarture: the definition of an asset, the recognition of an asset, asset recognition is a-priori to asset measurement, the resource in respect of intangible assets comprises ‘rights’, entity specific versus market specific events, separability, internally generated intangible assets. As one can observe from their personal views, they were not inclined towards the use of asset recognition criteria preferring instead to rely upon compliance with the definition of an asset and then an asset’s subsequent measurement

Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets

This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset. The criteria presented in this paper break free from this narrow definitional perspective to offer an alternative view based on the recognition of artefacts and the related notion of separability. The transactions-based initial asset recognition trigger is inappropriate for the recognition of non-transactions-based intangible assets, which we instead address here through the medium of artefact-based asset recognition criteria. As primacy now appears to be given to balance sheet values and to the notion of recording comprehensive income, it may now be time to consider a broader artefact basis for the accounting recognition of assets

An artifact based approach to the accounting recognition of assets, particularly intangible assets

The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset. The asset recognition criteria presented in this paper break free from this narrow definitional perspective to offer an alternative view based on the recognition of artifacts and the related notion of separability

The interaction of the handicapped child with his mother: A study of different diagnostic groups in a standard choice situation

The interaction during a standard toy choosing situation of a group of 10 autistic children, each together with his mother, was compared with that of a group of 10 physically handicapped children with their mothers, 10 emotionally disturbed children with their mothers, and 10 subnormal children with their mothers. Bales' interaction process analysis was employed for recording the interaction observed, and significant differences between the autistic and other groups were found. These differences supported hypotheses derived from the literature on mother-child interaction in autism and schizophrenia. The reliability and implications of the findings are discussed, together with the value of the approach used.<p

Ecological immunology and genetic diversity of the endangered Mauritius parakeet

Studies of avian ecological immunology attempt to describe the biotic and abiotic factors which explain natural variation in immune function within and among free-living bird species. Understanding this variation and the trade-offs associated with maintaining appropriate immune defences and individual life history variables has important implications for the conservation of endangered species, many of which are characterised by small population size and reduced genetic diversity. Such species often display increased susceptibility to infectious diseases as a result of inbreeding depression and are prone to the effects of novel parasites and pathogens. This thesis aims to explain the variation in immune function in the endangered, island-endemic Mauritius parakeet (Psittacula echo), a species which has passed through a considerable population bottleneck but now thrives by virtue of ongoing conservation management despite the presence of a highly infectious disease. Identifying the ecological, environmental and genetic elements which define individual immunity offers the potential to predict the survival probability of juvenile individuals in a disease landscape thereby representing an exciting prospect for the field of conservation reintroduction biology. Interactions among indices of immune function are investigated at the individual level for Mauritius parakeets and also at the species level with the sympatrically occurring and non-native Indian ringneck parakeet (Psittacula krameri). Patterns of species-level genetic diversity of the Mauritius parakeet spanning two decades are examined and interspecies variation in immune function and genetic diversity is explored. Productivity and survival of Mauritius parakeets is summarised during and after a disease outbreak and an in depth analysis of the predictors of infection status and immunocompetence in this species is offered. This study highlights the complexity of the immune system and the challenges faced when trying to characterise it among individuals in an ecological context. I reveal a declining trend in species-level genetic diversity among Mauritius parakeets due to low natural dispersal demonstrating the importance of adaptively managing endangered species. I illustrate how, as a result of population bottlenecks or contrasting evolutionary histories that the Mauritius parakeet displays an attenuated immune function when compared to the Indian ringneck parakeet. I find no evidence to suggest that genetic diversity or inbreeding predicts disease infection in Mauritius parakeet nestlings and finally I use long-term monitoring data to cherry pick suitable individuals for reintroduction

Phylogeography of Panthera tigris in the mangrove forest of the Sundarbans

Tigers Panthera tigris in the Sundarbans represent the only population adapted to living in mangrove forest habitat. Several studies, based on limited morphological and genetic data, have described the population as being differentiated from the Bengal tiger subspecies P. tigris tigris. The phylogenetic ancestry of the Sundarbans population has also remained poorly understood. We generated 1263 bp of mtDNA sequences across 4 mtDNA genes for 33 tiger samples from the Bangladesh Sundarbans and compared these with 33 mtDNA haplotypes known from all subspecies of extant tigers. We detected 3 haplotypes within the Sundarbans tigers, of which one is unique to this population and the remaining 2 are shared with tiger populations inhabiting central Indian landscapes. Phylogenetic analyses using maximum likelihood and Bayesian inferences supported the Sundarbans tigers as being paraphyletic, indicating a close phylogenetic relationship with other populations of Bengal tigers, from which the Sundarbans population diverged around 26000 yr ago. Our phylogenetic analyses, together with evidence of ecological adaptation to the unique mangrove habitat, indicate that the Sundarbans population should be recognised as a separate management unit. We recommend that conservation management must focus on sustaining this representative tiger population adapted to mangrove habitat while at the same time recognising that trans-boundary conservation efforts through reintroduction or exchange of individuals, to enhance genetic diversity, might be needed in the future as a last resort for population recovery

Evolution of beak and feather disease virus across three decades of conservation intervention for population recovery of the Mauritius parakeet

Emerging infectious diseases (EIDs) are key contributors to the current global biodiversity crisis. Psittaciformes (parrots) are one of the most vulnerable avian taxa and psittacine beak and feather disease (PBFD) is the most common viral disease in wild parrots. PBFD is caused by the beak and feather disease virus (BFDV), which belongs to the Circoviridae family and comprises a circular, single-stranded DNA genome. BFDV is considered to have spread rapidly across the world and, in 2005, an outbreak of PBFD was documented in the recovering population of the Mauritius parakeet (Alexandrinus eques). The Mauritius parakeet was once the world’s rarest parrot and has been successfully recovered through 30 years of intensive conservation management. Molecular surveillance for the prevalence of BFDV was carried out across a 24-year sample archive spanning the period from 1993 to 2017, and DNA sequencing of positive individuals provided an opportunity to assess patterns of phylogenetic and haplotype diversity. Phylogenetic analyses show variation in the extent of viral diversification within the replicase protein (Rep). Timeseries of BFDV prevalence and number of haplotypes reveal that two subsequent waves of infection occurred in 2010/2011 and 2013/2014 following the initial outbreak in 2005. Continued disease surveillance to determine the frequency and intensity of subsequent waves of infection may benefit future translocation/reintroduction planning. The continued growth of the Mauritius parakeet population despite the presence of BFDV bodes well for its long-term persistence

Assessing the assessments: evaluation of four impact assessment protocols for invasive alien species

Aim: Effective policy and management responses to the multiple threats posed by invasive alien species (IAS) rely on the ability to assess their impacts before conclusive empirical evidence is available. A plethora of different IAS risk and/or impact assessment protocols have been proposed, but it remains unclear whether, how and why the outcomes of such assessment protocols may differ. Location: Europe. Methods: Here, we present an in-depth evaluation and informed assessment of the consistency of four prominent protocols for assessing IAS impacts (EICAT, GISS, Harmonia and NNRA), using two non-native parrots in Europe: the widespread ring-necked parakeet (Psittacula krameri) and the rapidly spreading monk parakeet (Myiopsitta monachus). Results: Our findings show that the procedures used to assess impacts may influence assessment outcomes. We find that robust IAS prioritization can be obtained by assessing species based on their most severe documented impacts, as all protocols yield consistent outcomes across impact categories. Additive impact scoring offers complementary, more subtle information that may be especially relevant for guiding management decisions regarding already established invasive alien species. Such management decisions will also strongly benefit from consensus approaches that reduce disagreement between experts, fostering the uptake of scientific advice into policy-making decisions. Main conclusions: Invasive alien species assessments should take advantage of the capacity of consensus assessments to consolidate discussion and agreement between experts. Our results suggest that decision-makers could use the assessment protocol most fit for their purpose, on the condition they apply a precautionary approach by considering the most severe impacts only. We also recommend that screening for high-impact IAS should be performed on a more robust basis than current ad hoc practices, at least using the easiest assessment protocols and reporting confidence scores.This study is a joint effort from a workshop organized under COST European Cooperation in Science and Technology Actions Parrotnet (ES1304) and Alien Challenge (TD1209). We would also like to thank two anonymous referees for helpful comments on an earlier version of this manuscript. D.S is currently funded by a Marie Skłodowska‐Curie Action under the Horizon 2020 call (H2020‐MSCA‐IF‐2015, grant number 706318) and acknowledges the Danish National Research Foundation for support to the Center for Macroecology, Evolution and Climate (grant number DNRF96). J.C.S. was supported by funds from the Ministry of Economy and Competitivity, Spanish Research Council (CGL‐2016‐79568‐C3‐3‐P)

Hygiene and biosecurity protocols reduce infection prevalence but do not improve fledging success in an endangered parrot

Emerging Infectious Diseases (EIDs) are recognised as global extinction drivers of threatened species. Unfortunately, biodiversity managers have few tested solutions to manage them when often the desperate need for solutions necessitates a response. Here we test in situ biosecurity protocols to assess the efficacy of managing Psittacine beak and feather disease (PBFD), one of the most common and emergent viral diseases in wild parrots (Psittaciformes) that is currently affecting numerous threatened species globally. In response to an outbreak of PBFD in Mauritius “echo” parakeets (Psittacula eques), managers implemented a set of biosecurity protocols to limit transmission and impact of Beak and feather disease virus (BFDV). Here we used a reciprocal design experiment on the wild population to test whether BFDV management reduced viral prevalence and viral load, and improved nestling body condition and fledge success. Whilst management reduced the probability of nestling infection by approximately 11% there was no observed impact on BFDV load and nestling body condition. In contrast to expectations there was lower fledge success in nests with added BFDV biosecurity (83% in untreated vs. 79% in treated nests). Our results clearly illustrate that management for wildlife conservation should be critically evaluated through targeted monitoring and experimental manipulation, and this evaluation should always focus on the fundamental objective of conservation