Accounting in de "Nieuwe Economie": Op zoek naar een relevantere berichtgeving?

Voor bedrijven uit de “nieuwe economie” geldt veelal dat de marktwaarde van het eigen vermogen de boekwaarde ervan in belangrijke mate overstijgt. Het overgrote deel van de waarde van het bedrijf verschijnt dus niet op de balans, met als gevolg dat de externe verslaggeving steeds minder relevante informatie aanbiedt voor de prestatiemeting en waardebepaling van het bedrijf. Wil de verslaggeving de verloren relevantie herwinnen, dan zal een bredere en vooral meer volledige rapportering over investeringen in en creatie van niet-tastbare activa gestimuleerd of zelfs verplicht moeten worden. Enkele manieren of technieken om dit te realiseren liggen reeds ter tafel maar, hoewel noodzakelijk, bestaat er nog geen concensus over algemeen aanvaarde praktijken. Dit artikel legt de pijnpunten bloot van de huidige (regelgeving omtrent) financiële verslaggeving en geeft een overzicht van actuele denkpistes om te komen tot een meer relevante verslaggeving.management and organization theory ;

Key challenges for the surveillance of respiratory viruses: transitioning out of the acute phase of the SARS-CoV-2 pandemic

To support the ongoing management of viral respiratory diseases, many countries are moving towards an integrated model of surveillance for SARS-CoV-2, influenza, and other respiratory pathogens. While many surveillance approaches catalysed by the COVID-19 pandemic provide novel epidemiological insight, continuing them as implemented during the pandemic is unlikely to be feasible for non-emergency surveillance, and many have already been scaled back. Furthermore, given anticipated co-circulation of SARS-CoV-2 and influenza, surveillance activities in place prior to the pandemic require review and adjustment to ensure their ongoing value for public health. In this perspective, we highlight key challenges for the development of integrated models of surveillance. We discuss the relative strengths and limitations of different surveillance practices and studies, their contribution to epidemiological assessment, forecasting, and public health decision making

The B subunits of cholera and Escherichia coli heat-labile toxins enhance the immune responses in mice orally immunised with a recombinant live P-fimbrial vaccine for avian pathogenic E. coli

This study aimed to investigate the adjuvant effect of recombinant attenuated Salmonella expressing cholera toxin B subunit (CTB) and Escherichia coli heat-labile enterotoxin B subunit (LTB) for the P-fimbriae subunit-based vaccine of avian pathogenic E. coli (APEC) in a murine model. The PapA-specific sIgA and IgG responses were significantly enhanced after immunisation with the Salmonella-PapA vaccine in the presence of CTB or LTB. The group immunised with the Salmonella-LTB strain promoted Th1-type immunity, whereas that immunised with the Salmonella-CTB strain produced Th2-type immunity. We concluded that both Salmonella-CTB and -LTB strains can enhance the immune response to PapA, and that the LTB strain may be a more effective adjuvant for APEC vaccination, which requires higher Th1-type immunity for protection. Thus, our findings provide evidence that immunisation with an adjuvant, LTB, is one of the strategies of developing effective vaccines against P-fimbriated APEC

ExploreASL: An image processing pipeline for multi-center ASL perfusion MRI studies

Arterial spin labeling (ASL) has undergone significant development since its inception, with a focus on improving standardization and reproducibility of its acquisition and quantification. In a community-wide effort towards robust and reproducible clinical ASL image processing, we developed the software package ExploreASL, allowing standardized analyses across centers and scanners. The procedures used in ExploreASL capitalize on published image processing advancements and address the challenges of multi-center datasets with scanner-specific processing and artifact reduction to limit patient exclusion. ExploreASL is self-contained, written in MATLAB and based on Statistical Parameter Mapping (SPM) and runs on multiple operating systems. To facilitate collaboration and data-exchange, the toolbox follows several standards and recommendations for data structure, provenance, and best analysis practice. ExploreASL was iteratively refined and tested in the analysis of >10,000 ASL scans using different pulse-sequences in a variety of clinical populations, resulting in four processing modules: Import, Structural, ASL, and Population that perform tasks, respectively, for data curation, structural and ASL image processing and quality control, and finally preparing the results for statistical analyses on both single-subject and group level. We illustrate ExploreASL processing results from three cohorts: perinatally HIV-infected children, healthy adults, and elderly at risk for neurodegenerative disease. We show the reproducibility for each cohort when processed at different centers with different operating systems and MATLAB versions, and its effects on the quantification of gray matter cerebral blood flow. ExploreASL facilitates the standardization of image processing and quality control, allowing the pooling of cohorts which may increase statistical power and discover between-group perfusion differences. Ultimately, this workflow may advance ASL for wider adoption in clinical studies, trials, and practice

Does visual cortex lactate increase following photic stimulation in migraine without aura patients? A functional 1H-MRS study

Proton magnetic resonance spectroscopy (1H-MRS) has been used in a number of studies to assess noninvasively the temporal changes of lactate (Lac) in the activated human brain. Migraine neurobiology involves lack of cortical habituation to repetitive stimuli and a mitochondrial component has been put forward. Our group has recently demonstrated a reduction in the high-energy phosphates adenosine triphosphate (ATP) and phosphocreatine (PCr) in the occipital lobe of migraine without aura (MwoA) patients, at least in a subgroup, in a phosphorus MRS (31P-MRS) study. In previous studies, basal Lac levels or photic stimulation (PS)-induced Lac levels were found to be increased in patients with migraine with aura (MwA) and migraine patients with visual symptoms and paraesthesia, paresia and/or dysphasia, respectively. The aim of this study was to perform functional 1H-MRS at 3 T in 20 MwoA patients and 20 control subjects. Repetitive visual stimulation was applied using MR-compatible goggles with 8 Hz checkerboard stimulation during 12 min. We did not observe any significant differences in signal integrals, ratios and absolute metabolite concentrations, including Lac, between MwoA patients and controls before PS. Lac also did not increase significantly during and following PS, both for MwoA patients and controls. Subtle Lac changes, smaller than the sensitivity threshold (i.e. estimated at 0.1–0.2 μmol/g at 3 T), cannot be detected by MRS. Our study does, however, argue against a significant switch to non-aerobic glucose metabolism during long-lasting PS of the visual cortex in MwoA patients

Report of the Working Group on Commercial Catches (WGCATCH)

The Working Group on Commercial Catches (WGCATCH), chaired by Mike Arm- strong (UK) and Hans Gerritsen (Ireland), met in ICES HQ, Copenhagen, Denmark, 10–14 November 2014. The meeting was attended by 34 experts from 21 laboratories or organizations, covering 16 countries. Currently, an important task for WGCATCH is to improve and review sampling sur- vey designs for commercial fisheries, particularly those for estimating quantities and size or age compositions of landings and discards and providing data quality indica- tors. However, the scope of WGCATCH is broader than this, covering many other aspects of collection and analysis of data on fishing activities and catches. This will be end-user driven, and coordinated with the work of other ICES data EGs such as the Working Group on Biological Parameters (WGBIOP), the Planning Group on Data Needs for Assessments and Advice (PGDATA) and the Working Group on Recrea- tional Fisheries Surveys (WGRFS) to ensure synergy and efficiency. The report of the meeting commences with background information on the formation of WGCATCH and its overall role. The remainder of the report provides the out- comes for each of the Terms of Reference (ToRs) and responses to external requests, the proposed future work plan and the ToRs for the 2015 meeting. The group formed two large subgroups to deal with the two major terms of reference which are the development of guidelines for carrying out sampling of catches on shore and the provision of advice on adapting sampling programmes to deal with the landing obligation. In order to evaluate methods and develop guidelines for best practice in carrying out sampling of commercial sampling of commercial fish catches onshore, a question- naire was circulated before the meeting. This questionnaire was structured around guidelines developed by the ICES Workshop on Practical Implementation of Statisti- cally Sound Catch Sampling Programmes (WKPICS) for best practice at each stage of the sampling process, and asked for a description of current practices at each of these stages. Based on these questionnaires, common and specific problems were cata- logued and potential solutions were identified. At the same time, the discussion of the questionnaires provided a form of peer-review of the sampling designs and iden- tified where improvements could be made. WGCATCH provided guidelines for de- signing a sampling survey and summarized earlier guidelines provided by the 2010 Workshop on methods for merging métiers for fishery based sampling (WKMERGE) The other main subject addressed by WGCATCH concerns the provision of advice on adapting sampling protocols to deal with the impact of the introduction of the land- ing obligation, which will alter discarding practices and result in additional catego- ries of catch being landed. A second questionnaire was circulated before the meeting to allow the group to identify the fleets that will be affected and possible issues that are anticipated, as well as to propose solutions to adapt existing monitoring and sampling schemes and to quantify bias resulting from the introduction of this regula- tion. WGCATCH outlined a range of likely scenarios and the expected effects of these on fishery sampling programmes, and developed guidelines for adapting sam- pling schemes. The group also explored a range of analyses that could be conducted in order to quantify bias resulting from the introduction of the landing obligation. Finally a number of pilot studies/case studies were summarized, highlighting the practical issues involve