119 research outputs found

    The language game of values and un-values

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    Management accounting and the institutionalization of trust

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    Ectopic Cushing Syndrome Due to Colon Cancer With Dual Morphology

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    Efst á síðunni er hægt að nálgast greinina í heild sinni með því að smella á hlekkinnWe report a case of colon cancer, and the most interesting presentation was Cushing’s syndrome (CS). A 72-year-old woman was diagnosed with CS when admitted to hospital because of NSTEMI and heart failure. The patient succumbed to her illness only 4 weeks after presentation. The colon cancer was a combined adenocarcinoma and small cell carcinoma, solely the latter component responsible for producing adrenocorticotropin hormone (ACTH)

    The routinisation of management controls in software.

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    Author's post-print version. Final version published by Springer; available online at http://link.springer.com/Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve over time as they do. We discuss how the management control routines of one organisation emerged and reproduced (through software), and moved towards a situation of becoming accepted and generally unquestioned across much of the industry. The creativity and championing of one particular person was found to be especially important in this unfolding change process. Our case study illuminates how management control (software) routines can be an important carrier of organisational knowledge, both as an engine for continuity but also potentially as a catalyst for change. We capture this process by means of exploring the ‘life-story’ of a piece of software that is adopted in the corrugated container industry

    Detailed Multiplex Analysis of SARS-CoV-2 Specific Antibodies in COVID-19 Disease.

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    To access publisher's full text version of this article, please click on the hyperlink in Additional Links field or click on the hyperlink at the top of the page marked DownloadA detailed understanding of the antibody response against SARS-CoV-2 is of high importance, especially with the emergence of novel vaccines. A multiplex-based assay, analyzing IgG, IgM, and IgA antibodies against the receptor binding domain (RBD), spike 1 (S1), and nucleocapsid proteins of the SARS-CoV-2 virus was set up. The multiplex-based analysis was calibrated against the Elecsys® Anti-SARS-CoV-2 assay on a Roche Cobas® instrument, using positive and negative samples. The calibration of the multiplex based assay yielded a sensitivity of 100% and a specificity of 97.7%. SARS-CoV-2 specific antibody levels were analyzed by multiplex in 251 samples from 221 patients. A significant increase in all antibody types (IgM, IgG, and IgA) against RBD was observed between the first and the third weeks of disease. Additionally, the S1 IgG antibody response increased significantly between weeks 1, 2, and 3 of disease. Class switching appeared to occur earlier for IgA than for IgG. Patients requiring hospital admission and intensive care had higher levels of SARS-CoV-2 specific IgA levels than outpatients. These findings describe the initial antibody response during the first weeks of disease and demonstrate the importance of analyzing different antibody isotypes against multiple antigens and include IgA when examining the immunological response to COVID-19.Student Innovation Fun

    Molecular Epidemiology and Evolutionary Trajectory of Emerging Echovirus 30, Europe

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    In 2018, an upsurge in echovirus 30 (E30) infections was reported in Europe. We conducted a large-scale epidemiologic and evolutionary study of 1,329 E30 strains collected in 22 countries in Europe during 2016-2018. Most E30 cases affected persons 0-4 years of age (29%) and 25-34 years of age (27%). Sequences were divided into 6 genetic clades (G1-G6). Most (53%) sequences belonged to G1, followed by G6 (23%), G2 (17%), G4 (4%), G3 (0.3%), and G5 (0.2%). Each clade encompassed unique individual recombinant forms; G1 and G4 displayed >= 2 unique recombinant forms. Rapid turnover of new clades and recombinant forms occurred over time. Clades G1 and G6 dominated in 2018, suggesting the E30 upsurge was caused by emergence of 2 distinct clades circulating in Europe. Investigation into the mechanisms behind the rapid turnover of E30 is crucial for clarifying the epidemiology and evolution of these enterovirus infections.Peer reviewe

    Public sector management accounting in emerging economies: A literature review

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    This paper reviews public sector management accounting (PSMA) research in emerging economies (EEs) and suggests ways forward. A political economy approach to management accounting and development is adopted to analyze the findings of the papers reviewed. Our review covers the past two decades and is based on 69 papers published in international accounting and public administration journals. We find that different development phases give rise to distinctive types of management accounting practice, which often do not live up to expectations owing to local politics and other socio-economic factors. Although the quantity of PSMA research on EEs is growing, there is a need for future research that addresses how management accounting practices in the public sector in EEs are impacted by the interplay between the public management programmes of international donor agencies and the political, economic and cultural contexts of EEs. In order to capture these complex socio-political and socio-cultural contexts, solid theoretical foundations are recommended, relying especially on critical and social theories, as well as on qualitative research such as case studies

    Re-emergence of enterovirus D68 in Europe after easing the COVID-19 lockdown, September 2021

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    We report a rapid increase in enterovirus D68 (EV-D68) infections, with 139 cases reported from eight European countries between 31 July and 14 October 2021. This upsurge is in line with the seasonality of EV-D68 and was presumably stimulated by the widespread reopening after COVID-19 lockdown. Most cases were identified in September, but more are to be expected in the coming months. Reinforcement of clinical awareness, diagnostic capacities and surveillance of EV-D68 is urgently needed in Europe.Peer Reviewe

    Has management accounting research been critical?

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    This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the twenty-five years before MAR appeared. This covers events in the UK, especially the Management Control Workshop, Management Accounting Research conferences at Aston, the Inter-disciplinary Perspectives on Accounting Conferences; key departments and professors; and elsewhere the formation of pan-European networks, and reflections on a years’ visit to the USA. Papers published by MAR are analysed according to year of publication, country of author and research site, research method, research subject (type of organization or subject studied), data analysis method, topic, and theory. This revealed, after initial domination by UK academics, increasing Continental European influence; increasing use of qualitative methods over a wide range of topics, especially new costing methods, control system design, change and implementation, public sector transformation, and more recently risk management and creativity. Theoretical approaches have been diverse, often multi-disciplinary, and have employed surprisingly few economic theories relative to behavioural and social theories. The research spans mainly large public and private sector organisations especially in Europe. Seven themes perceived as of interest to a social and critical theory analysis are evaluated, namely: the search for ‘Relevance Lost’ and new costing; management control, the environment and the search for ‘fits’; reconstituting the public sector; change and institutional theory; post-structural, constructivist and critical contributions; social and environmental accounting; and the changing geography of time and space between European and American research. The paper concludes by assessing the contributions of MAR against the aspirations of groups identified in the opening personal historiography, which have been largely met. MAR has made substantial contributions to social and critical accounting (broadly defined) but not in critical areas endeavouring to give greater voice and influence to marginalised sectors of society worldwide. Third Sector organisations, politics, civil society involvement, development and developing countries, labour, the public interest, political economy, and until recently social and environmental accounting have been neglected

    Accounting for images of ‘equality’ in digital space: towards an exploration of the Greek accounting professional institute

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    The paper draws upon the broad framework of Critical Discourse Analysis (CDA) to relate the content of the Greek Accounting Professional Institute’s [‘Σώμα Ορκωτών Ελεγκτών Λογιστών’ (SOEL)] digital space to the broader structures and the gendered accounting discourses deployed by accountants. The processes of constructing and redesigning electronic space and the selection of the images appearing on it are analysed as essential mechanisms which not only reflect ‘realities’, but also contribute to the reproduction of diachronically established power relations, gender inequalities and gendered hierarchies. This exploratory study reveals a proliferation of images of (accounting) men which reflect the dominant male structures of the profession. The outcome of this is to exclude and marginalise women. The empirical evidence presented in this study, points towards a lack of images representing professional accounting women. Where women are represented, they are depicted in listening roles, support roles or in the role of ‘other’. These findings illustrate the exercise of gendered based exclusionary practices, which facilitate male (professional) elite dominance and assist in the reinforcing of gendered stereotypes. This study argues that an increase in the representation of (accounting) women in Greek digital space would signal a positive step towards the inclusion of women in the Greek profession
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