The development of a strategic control framework and its relationship with management accounting

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus

The Ticks (Arachnida: Acari: Ixodida) of Arkansas

Although ticks are a nuisance to humans and other animals, they are an important part of the biota of North America. In addition, they are vectors of many tick-borne disease agents that can negatively affect higher vertebrates. In Arkansas, there have been no recent comprehensive summaries of the ticks (Acari: Ixodida) in the last 40+ yrs. Here, we provide a summary of the ticks of the state and note the disease agents they can transmit

A new method for ranking academic journals in accounting and finance

Given the many and varied uses to which journal rankings are put, interest in ranking journal 'quality' is likely to persist. Unfortunately, existing methods of constructing such rankings all have inherent limitations. This paper proposes a new (complementary) approach, based on submissions to RAE 2001, which is not restricted to a pre-defined journal set and, importantly, is based on quality choice decisions driven by economic incentives. For three metrics, submissions to RAE 2001 are compared with the available set of publications to provide evidence on the perception of journal quality, a fourth metric is based on the overall RAE grades, and an overall ranking is produced

Vertebrate Natural History Notes from Arkansas, 2017

Because meaningful observations of natural history are not always part of larger studies, important pieces of information often are unreported. Small details, however, can fills gaps in understanding and also lead to interesting questions about ecological relationships or environmental change. We have compiled recent observations of foods, reproduction, record size, parasites, and distribution of 30 species of fishes, new records of distribution and parasites of 2 species of amphibians, and new records of distribution, parasites, reproduction and anomalies of 11 species of mammals

Vertebrate Natural History Notes From Arkansas, 2015

Many important details of vertebrate biology are unknown to the scientific community because the observations are not part of a larger theoretical study. Yet, knowledge of such details not only fills gaps in understanding but also creates a framework for hypothesis building. We have collected observations of importance that can add to the growth of knowledge. Compiled here are important recent observations representing all vertebrate classes in Arkansas

Stakeholder Perceptions of Physical Literacy Assessment in Primary School Children

Background: UNESCO (2015) highlighted the importance of developing physical literacy (PL) from childhood, although it remains unclear how best to evidence an individual’s PL journey. The aim of this study was to explore key stakeholders’ views of current practice, future directions and effective implementation of PL assessment, with a view to informing the development of a rigorous, authentic, and feasible PL assessment. Methods: Purposive samples of children aged between 6-7 years (n=39), 10-11 years (n=57), primary school teachers (n=23) and self-defined experts with an interest in PL (academics n=13, practitioners n=8) were recruited to take part in a series of concurrent semi-structured focus groups. Each group included a maximum of six participants, lasted on average 40 (30- 90) minutes were audio recorded and transcribed verbatim. Data was analysed using deductive and inductive thematic analysis and key themes were represented by pen profiles. Results: Higher order themes of: i) existing assessments, ii) demand for PL assessment, iii) acceptability of PL assessment, and iv) factors related to implementation of PL assessments were identified. All stakeholders viewed the assessment of PL as important, but in line with well-established barriers within physical education (PE), assessment was not a priority in many schools, resulting in a variability in existing practice. No assessment of the affective and cognitive domains of PL was reported to be in use at participating schools. All stakeholder groups recognised the potential benefits of using technology within the assessment process. Children recognised that teachers were constantly making judgements to help them improve, and agreed that assessment could help record this, and that assessment should be differentiated for each child. Teachers widely reported that future assessment should be time-efficient, simple and useful. Conclusion: Study findings revealed a demonstrable need for a feasible PL assessment that could be effectively used in schools. To our knowledge, this is the first attempt to involve these stakeholders, and triangulate data, to inform future PL assessment and practice. Findings provide an evidence base to inform the onward development of a conceptually aligned PL assessment tool, suitable for use in schools. In turn, this will enable robust, empirical evidence to be collated, to evidence theory, and inform practice and policy

Co-expressed immune and metabolic genes in visceral and subcutaneous adipose tissue from severely obese individuals are associated with plasma HDL and glucose levels: a microarray study

<p>Abstract</p> <p>Background</p> <p>Excessive accumulation of body fat, in particular in the visceral fat depot, is a major risk factor to develop a variety of diseases such as type 2 diabetes. The mechanisms underlying the increased risk of obese individuals to develop co-morbid diseases are largely unclear.</p> <p>We aimed to identify genes expressed in subcutaneous adipose tissue (SAT) and visceral adipose tissue (VAT) that are related to blood parameters involved in obesity co-morbidity, such as plasma lipid and glucose levels, and to compare gene expression between the fat depots.</p> <p>Methods</p> <p>Whole-transcriptome SAT and VAT gene expression levels were determined in 75 individuals with a BMI >35 kg/m². Modules of co-expressed genes likely to be functionally related were identified and correlated with BMI, plasma levels of glucose, insulin, HbA_1c, triglycerides, non-esterified fatty acids, ALAT, ASAT, C-reactive protein, and LDL- and HDL cholesterol.</p> <p>Results</p> <p>Of the approximately 70 modules identified in SAT and VAT, three SAT modules were inversely associated with plasma HDL-cholesterol levels, and a fourth module was inversely associated with both plasma glucose and plasma triglyceride levels (p < 5.33 × 10^-5). These modules were markedly enriched in immune and metabolic genes. In VAT, one module was associated with both BMI and insulin, and another with plasma glucose (p < 4.64 × 10^-5). This module was also enriched in inflammatory genes and showed a marked overlap in gene content with the SAT modules related to HDL. Several genes differentially expressed in SAT and VAT were identified.</p> <p>Conclusions</p> <p>In obese subjects, groups of co-expressed genes were identified that correlated with lipid and glucose metabolism parameters; they were enriched with immune genes. A number of genes were identified of which the expression in SAT correlated with plasma HDL cholesterol, while their expression in VAT correlated with plasma glucose. This underlines both the singular importance of these genes for lipid and glucose metabolism and the specific roles of these two fat depots in this respect.</p

Central nervous system and muscular bundles preserved in a 240 million year old giant bristletail (Archaeognatha: Machilidae)

Among the incomparably diverse group of insects no cases of central nervous system (CNS) preservation have been so far described in compression fossils. A third of the fossil insects collected from a 240-239 million year old (Ma) level at Monte San Giorgio UNESCO World Heritage (SwitzerlandItaly) underwent phosphatization, resulting in the extraordinary preservation of soft tissues. Here we describe Gigamachilis triassicus gen. et sp. nov. (Archaeognatha: Machiloidea: Machilidae) that, with an estimated total length of similar to 80 millimeters, represents the largest apterygote insect ever recorded. The holotype preserves: (i) components of the CNS represented by four abdominal ganglia, optic lobes with neuropils and compound retina;(ii) muscular bundles. Moreover, G. triassicus, possessing morphological features that prompt its assignment to the extant archaeognathan ingroup Machilidae, places the origin of modern lineages to Middle Triassic. Interestingly, at Monte San Giorgio, in the same stratigraphic unit the modern morphology of G. triassicus co-occurs with the ancient one represented by Dasyleptus triassicus (Archaeognatha: dagger Monura). Comparing these two types of body organization we provide a new reconstruction of the possible character evolution leading towards modern archaeognathan forms, suggesting the acquisition of novel features in a lineage of apterygote insects during the Permian or the Lower Triassic