Contrasting Information Systems and Financial Executive Perspective on Implementing Regulatory Controls

New corporate compliance regulations such as the Sarbanes Oxley (SOX) Act of 2002 contain requirements for the chief executive and financial officers to certify the effectiveness of internal controls and processes leading to financial reporting. An inevitable result of implementing compliance with these regulations is an increased focus on improving systems and greater interdependence between the financial and IS functions. In this paper, we analyse the data collected on implementation of regulatory compliance and present some new empirical insights on the regulatory control implementation process and consequential changes in the institutional properties of IS and the accounting functions within the organization

Clinicopathological features and the value of differential Cytokeratin 7 and 20 expression in resolving diagnostic dilemmas of ovarian involvement by colorectal adenocarcinoma and vice-versa

The distinction between metastasis from a colorectal adenocarcinoma into the ovary and an ovarian adenocarcinoma is vital, but challenging at times, due to overlapping morphological features. Similarly, a distinction between an ovarian metastasis into the colorectum and a colorectal adenocarcinoma, although rare; is important and can be daunting. We report an analysis of 20 cases of ovarian involvement by metastatic colorectal adenocarcinomas and colorectal involvement by metastatic ovarian adenocarcinomas, including the value of differential expression of cytokeratins 7 & 20 by immunohistochemistry (IHC), in these cases. Nine cases (45%) were identified as colorectal adenocarcinomas metastatic to the ovary. On biopsy, all these cases showed a 'garland-like' tumor necrosis, with desmoplasia and predominantly exhibited a tubuloalveolar pattern (67% cases). On IHC, all 8 of 9 such cases, where staining for cytokeratin 20 was performed, displayed strong positivity and 7 cases, where staining for carcinoembryogenic antigen (CEA) was performed, revealed positivity for this marker (100%). Other 11 cases (55%) were ovarian adenocarcinomas, metastatic to the colorectum. These showed metachronous presentations, with the ovarian tumor preceding the colorectal tumor deposits. Morphologically, psammomatous calcification was noted in 73% of these cases, whereas 'garland-like' necrosis was absent in all. The chief morphological subtype was serous papillary cystadenocarcinoma (55% cases). On IHC, CK7 and CA 125 were positive in all 6 of 11 such cases, whereas CK 20 was negative in all these cases

Correlation between serum ferritin and glycaemic control in patients of type 2 diabetes mellitus: a case control study

Background: Diabetes Mellitus (DM) is a group of metabolic diseases characterized by hyperglycemia resulting from defects in insulin secretion, insulin action, or both. Ferritin is a ubiquitous intracellular protein complex that reflectes the iron stores of the body. Many cross-sectional studies indicate that increased body iron stores have been associated with the development of glucose intolerance, type 2 diabetes, metabolic syndrome. This study was carried out to find out the relationship between serum ferritin and type 2 diabetes and to see the influence of body iron stores on HbA1c and blood glucose.Methods: This study includes 50 patients suffering from type 2 diabetes and compared with controls at Sir T hospital, Bhavnagar. S. ferritin, Fasting Blood Sugar (FBS), Post Prandial Blood Sugar (PPBS) and HbA1c were measured.Results: Serum ferritin was significantly higher (p<0.0001) in the patients suffering from type 2 diabetes and the correlation between serum ferritin and HbA1c was positive. Patients with type 2 diabetes with increased level of serum ferritin had poor glycemic control reflected by increased levels of HBA1c (r=0.701, p<0.0001)Conclusions: There is a positive association between elevated iron stores measured by serum ferritin levels and type 2 diabetes mellitus. Ferritin levels also correlated FBS, PP2BS and HbA1c.

Primary vaginal Ewing's sarcoma or primitive neuroectodermal tumor in a 17-year-old woman: a case report

<p>Abstract</p> <p>Introduction</p> <p>Primary Ewing's sarcoma or primitive neuroectodermal tumor of the genital tract of women is uncommon. Rarer still is its occurrence in the vagina, with only five cases described so far. Out of these, only one case was confirmed using molecular analysis.</p> <p>Case presentation</p> <p>We present an extremely rare case of Ewing's sarcoma or primitive neuroectodermal tumor in a 17-year-old Indian girl. She presented with a vaginal mass that was initially diagnosed as a malignant round cell tumor. Immunohistochemistry showed diffuse positivity for vimentin, membranous positivity for MIC2, and positivity for BCL2 and FLI-1. On the other hand, she was negative for cytokeratin, epithelial membrane antigen, desmin, Myo D-1, myogenin and smooth muscle actin. A diagnosis of primitive neuroectodermal tumor was thus offered. Furthermore, a molecular analysis of our patient using reverse transcription-polymerase chain reaction technique showed positivity for t(11; 22) (q24; q12) (EWSR1-FLI1), thus confirming the diagnosis of a Ewing's sarcoma/primitive neuroectodermal tumor. Our patient was offered chemotherapy on Institutional protocol EFT 2001.</p> <p>Conclusion</p> <p>This is a rare case of primary vaginal Ewing's sarcoma or primitive neuroectodermal tumor, which was confirmed with molecular analysis, in the youngest patient known so far. This study reinforces the value of integrating morphological features with membranous MIC2 positivity, along with application of molecular techniques in objective identification of an Ewing's sarcoma or primitive neuroectodermal tumor at uncommon sites.</p

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Proceedings of the Annual Conference of th

Toward an Integrated Health Information System for Collaborative Decision Making and Resource Sharing: Findings from a Canadian Study

This paper discusses a strategic planning process of a small Canadian hospital necessitated by the continual shortage of physicians and nurses; increasing budget deficit and uncertain financial future; change in community health needs; and the shift towards a regional governance model with emphasis on quality, accountability, and outcomes. Based on the hospital’s documents and interviews with the senior management, we find that the hospital is moving toward a model of integrated health information system in collaboration with other hospitals in the region for quality decision making and resource sharing. This paper discusses technical and organizational issues that are likely to arise in and exert influence on the adoption of such a system in the future