Preliminary Views Research Articles

Genetic therapies for cardiomyopathy: survey of attitudes of the patient community for the CureHeart project

Cardiomyopathies are a group of inherited heart muscle disorders. Expressivity is variable and while sometimes mild, complications can result in sudden cardiac death (SCD) at any age, heart failure and stroke. In around a third of patients a monogenic cause is identifiable, and development of genetic therapies that aim to correct the underlying genetic defect is underway. Here we describe results of a survey designed to understand preliminary views of the patient community about genetic therapies in the context of disease burden. The internet survey was publicized with a bespoke information video via patient support groups in the UK and USA; 634 people responded of whom 96% had a personal and/or family history of cardiomyopathy. Findings show that concern about cardiomyopathy-related issues with a future dimension, such as disease progression, is significantly greater than concern about current issues. A total of 93.6% thought that genetic therapies should be developed for cardiomyopathy. A majority would consider participation in a genetic therapy trial in six scenarios varying by age and clinical situation significantly more in the scenario of an adult with symptomatic disease and evident progression than an asymptomatic adult with SCD risk, or a child. In all scenarios, a majority said that the chance genetic therapy would stop or slow progression, and risk of serious adverse and unintended effects, were important considerations. Qualitative analysis of free-text responses found that concern was often informed by family experience. Patient consideration of genetic therapy is likely to require individualized assessment of the benefits and risks.

BVA shares preliminary views on RCVS governance reform.

BVA shares preliminary views on RCVS governance reform.

Pharmacy users' perceptions, awareness and future expectations of community pharmacy in England: a focus group study.

To explore pharmacy users' perceptions of current and future provision of community pharmacy services in England. Qualitative, reconvened focus groups were conducted with community pharmacy users. An initial focus group explored preliminary views. Participants were then given an evidence brief describing community pharmacy before a reconvened focus group two weeks later. Transcripts were analysed using inductive thematic analysis. Eleven individuals participated across two reconvened focus groups. Participants valued community pharmacies and staff, but lacked awareness of their services and roles: '… I don't think the general public is aware of all of this … it gives you a very different perspective'. Urgent care and long-term conditions management were identified as suitable for future development, facilitated by training, closer collaboration with general practices, shared access to health records, and premises with more space and confidentiality: 'I still think of it as a retail space more than as a health service'. Concerns were expressed about working conditions in community pharmacy and unplanned closures: 'doesn't sound like a great place to work'. Participants anticipated greater use of technology but did not want this to replace face-to-face contact with pharmacy staff: 'I am not saying it's inaccurate, it is so remote and impersonal'. Pharmacy users would value a greater role for community pharmacy in addressing the challenges currently faced by the health service in England, provided that their concerns on a range of issues are addressed.

A non-cooperative behavior management method for multi-attribute large group decision-making

In multi-attribute large group decision-making (MALGDM), the ideal state indicates a high degree of consensus among a set of decision-makers (DMs). It is complex to reach consensus because the number of decision attributes and DMs increases. Thus, we developed a novel consensus model to manage the decision-making in large group based on the non-cooperative behavior. The improved clustering method takes account of the similarities among different DMs. Similar DMs will be grouped into the same group. The consensus threshold is determined from an objective and subjective aspect to judge whether the consensus reaching process continues. With the introduction of three non-cooperative behaviors, we investigated a non-cooperative behavior detection method under the change of consensus level. Base on the number of DMs who are willing to change their preliminary views and the change value of consensus level, the non-cooperative degree of subgroup can be computed. According to the non-cooperative degree, the subgroups’ weight can be modified to raise the consensus level. Meanwhile, the subgroup is allowed to change. Based on the adjustment amount of DMs’ opinions, whether decision maker (DM) belongs to this subgroup is recalculated. Finally, an emergency decision-making problem in flood disaster is applied to manifest the feasibility and distinctive features of the proposed method.

Understanding the Impact of Generation Z on Risk Management-A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration.

Gen Z, people born in the Internet age, are entering the labour market and soon will be responsible for public administration. Such a situation creates the need to study their professional motivations and competencies. We aim to determine: (1) What are the motivating factors of Gen Z representatives? (2) What is the factor’s structure of competencies of Gen Z employees? (3) Do Gen Z’s interest in public administration result from their needs to realise the public interest? These questions are fundamental for the strategy of hiring and training newcomers. This original paper’s insights have emerged iteratively based on a systematic literature searching method and data obtained from the surveys (n = 335). Research of Polish representatives of Gen Z showed that their expectations are similar to those found in other countries. However, their responses suggest that ethical issues are not the most important for them. The presence of generation G on the labor market will generate a paradigm shift in the activity of companies and public institutions that will be the employers of these young people. Reconfiguration of the principles of human resource management is necessary so that organizations benefit from the qualities of generation Z—they gravitate towards gamified processes because of mobile-centricity; they are natives of global communication, self-learners, and self-motivators; they appreciate transparency.

Patient and nurse experience of vital-sign monitoring practices and preliminary views of wearable monitoring: Qualitative study in a surgical ward

Patient and nurse experience of vital-sign monitoring practices and preliminary views of wearable monitoring: Qualitative study in a surgical ward

Building Information Modelling (BIM) Implementation for Highway Project from Consultant’s Perspectives in Malaysia

In today’s world, Building Information Modelling (BIM) is not a new term in the construction industry. Although BIM has been adopted in the AEC industry for a few decades now, the BIM implementation cultivation pace between developed countries and developing countries such as many European which considered as BIM leaders and some Asian countries has still shown significant differences. In Malaysia, there are several remarkable building projects with BIM utilization but very limited in road and highways project. Despite BIM capabilities in facilitating designers during design stage, BIM implementation are still considered unfavourable within the highway design consultants in Malaysia. Many firms seem reluctant to migrate from their traditional 2D drafting centric design process to BIM design process due to several reasons such as high cost in software investment, inadequate knowledge and expertise on BIM and lack of promotion from the government or relevant authority. Although BIM can benefit the project throughout its life-cycle from preliminary to operation and maintenance stage, the coordination and integration during design stage can contributes to positive impacts in progressing towards efficient construction documentation and construction stage. BIM 3D integrated modelling during design stage (conceptual and detailed design) are deemed to facilitate a highway project in terms of optimization through early visualization, design for constructability, road safety enhancement, reduce error and time consumption during construction and early clash detection. Therefore, this paper is intended to gather preliminary outlooks and views from the present practitioners in the highway industry on challenges encounters by consultants using the current traditional design practices, BIM capabilities in transforming the current design approach and BIM adoption barriers in Malaysian highway industry. Series of interviews were conducted with the professionals involved in highway projects especially during the design stage and based on the findings from the interviews conducted, all highway design consultants from various disciplines are aware on how BIM can tackle the challenges of current traditional design practice with 3D modelling approach and collaborative working environment. Although the results showed that highway consultants are willing to migrate to BIM workflow, cost and lack of expertise, urges from government and understanding on BIM are among barriers which hinder the BIM adoption in highway industry.

Business Combinations under Common Control: A Controlling Entity Cost Approach

AbstractThis paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains the use of a book‐value approach in practice, specifically by listed companies and pre‐listing initial public offering (IPO) candidates in Hong Kong, the relevance of the controlling entity perspective and the importance of pre‐combination information to users of the financial statements. This paper discusses the controlling entity's perspective in BCUCC and suggests some issues for the IASB to consider in its redeliberations on the preliminary views in the Discussion Paper.

Business Combinations under Common Control: Filling a Gap in IFRS Standards

AbstractThe aim of this paper is to explain the International Accounting Standards Board's (IASB) preliminary views for accounting for business combinations under common control, an issue not currently addressed in International Financial Reporting Standards. Such combinations are widespread and the accounting for them is diverse. The IASB's preliminary views aim to reduce diversity in practice and to improve the information provided to investors so they can understand the effects of these transactions and compare companies that undertake them.Accounting for business combinations under common control is not currently addressed in International Financial Reporting Standards. The author describes some of the International Accounting Standard Board's proposals to reduce diversity and improve investors’ information in this area.

Cultural Activities/Facilities and the Media

This article reviews the 2019 international developments related to cultural activities and facilities as well as issues concerning media in the context of European minorities. Among the highlights are the preliminary views delivered by the UN Human Rights Committee concerning the cultural autonomy of the Sami indigenous peoples in Finland in Sanila-Aikio v. Finland and Käkkäläjärvi et al. v. Finland, the 2019 International Year of Indigenous Languages, and the EU Council Recommendation on a comprehensive approach to the teaching and learning of languages. The theme of biand multilingual education is enhanced within UNESCO, the Framework Convention for the Protection of National Minorities, the European Charter for Regional or Minority Languages, and the EU.

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper

PurposeWithin the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the International Public Sector Accounting Standards Board (IPSASB) in order to highlight its strengths and weaknesses and to make recommendations.Design/methodology/approachTo this end, the current study adopts document analysis as a qualitative research method by referring to Italy as a typical and critical case study. Moreover, the authors actively took part in the Italian working group on heritage assets reporting, so they are well-informed people about the Italian point of view as well as the broad discussion underpinning the Italian response.FindingsEvidence demonstrates that, although the proposals included in the CP represent a new step towards an organic regulation of heritage asset reporting, if these preliminary views are confronted with the reality of an emblematic context, as in the Italian case, much room for improvement remains regarding the definition, recognition, measurement and disclosure of such assets.Originality/valueThe originality of the paper lies in its contribution to overcoming the current controversial aspects of heritage assets reporting and the issuing of an accounting standard. In doing so, the authors also attempt to answer the call made by Anessi-Pessina et al. (2019) to investigate in detail an individual country experience to better understand the state of the art in national and international accounting standards on heritage assets.

The Separation of Voting and Control: The Role of Contract in Corporate Governance

The default rules of corporate law make shareholders’ control rights a function of their voting power. Whether a director is elected or a merger is approved depends on how shareholders vote. Yet, in private corporations, shareholders routinely alter their rights by contract. This phenomenon of shareholder agreements—contracts among the owners of a firm—has received far less attention than it deserves, mainly because detailed data about the actual contents of shareholder agreements has been lacking. Private companies disclose little, and shareholder agreements are thought to play a trivial or nonexistent role in public companies. I show that this is false—15% of corporations that go public in recent years do so subject to a shareholder agreement. With this dataset in hand, I show the dramatic extent to which these shareholders redefine their control rights by contract. Shareholders restrict the sale of shares and waive aspects of the duty of loyalty. Above all, however, shareholders use their agreements to bargain with each other over votes for directors, and to bargain with the corporation itself for other control rights, such as vetoes over major corporate actions. In essence, while statutory corporate law makes control rights a function of voting power, shareholder agreements make control rights a function of contract instead, separating voting and control. Studying this phenomenon raises new questions of doctrine, theory, and empirics that go to foundational issues in corporate law. Is it desirable to let shareholders redesign corporate control rights wholesale by contract? What should be the law that governs their contracts when they do so? I provide a novel account of shareholder agreements’ use in public firms, before offering preliminary views on their welfare effects, implications for corporate theory, and on their governing law, which remains strikingly underdeveloped.

Environmental and decontamination issues for human coronaviruses and their potential surrogates

Pandemic coronavirus disease‐2019 (COVID‐19) gives ample reason to generally review coronavirus (CoV) containment. For establishing some preliminary views on decontamination and disinfection, surrogate CoVs have commonly been assessed. This review serves to examine the existing science in regard to CoV containment generically and then to translate these findings into timely applications for COVID‐19. There is widespread dissemination of CoVs in the immediate patient environment, and CoVs can potentially be spread via respiratory secretions, urine, and stool. Interpretations of the spread however must consider whether studies examine for viral RNA, virus viability by culture, or both. Presymptomatic, asymptomatic, and post‐14 day virus excretion from patients may complicate the epidemiology. Whereas droplet spread is accepted, there continues to be controversy over the extent of possible airborne spread and especially now for severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2). CoVs are stable in body secretions and sewage at reduced temperatures. In addition to temperature, dryness or relative humidity, initial viral burden, concomitant presence of bioburden, and the type of surface can all affect stability. Generalizing, CoVs can be susceptible to radiation, temperature extremes, pH extremes, peroxides, halogens, aldehydes, many solvents, and several alcohols. Whereas detergent surfactants can have some direct activity, these agents are better used as complements to a complex disinfectant solution. Disinfectants with multiple agents and adverse pH are more likely to be best active at higher water temperatures. Real‐life assessments should be encouraged with working dilutions. The use of decontamination and disinfection should be balanced with considerations of patient and caregiver safety. Processes should also be balanced with considerations for other potential pathogens that must be targeted. Given some CoV differences and given that surrogate testing provides experimental correlates at best, direct assessments with SARS‐CoV, Middle East respiratory syndrome‐related coronavirus (MERS‐CoV), and SARS‐CoV‐2 are required.

Gamification and physical education. Viability and preliminary views from students and teachers

ABSTRACT Background: A novel pedagogical approach that is becoming increasingly popular in educational contexts is called Gamification. To our knowledge, empirical research on its effectiveness in education is scarse, and almost absent in physical education. Purpose: The goal was to explore how Gamification can be used in physical education, and what experiential effects may have on students and teachers. Participants and settings: Two hundred and ninety students (age range 6–14 years) enrolled in four schools located in four regions of Spain agreed to participate. The study involved five different grades (from year two of primary school to year two of secondary school), and 12 different classes. Four physical education teachers, one from each school, also agreed to participate. All participating classes experienced the same intervention programme: MarvEF [MarvPE], based on the Marvel universe of super heroes. The project lasted 15 weeks, the whole fall semester, for a total of 30 physical education sessions (2 per week/50 min each). Gamification was the basic methodological approach used to design the three consecutive learning units experienced by all the participating students. Research design: The study followed a pre-experimental, one group pre-test-post-test design, where the same dependent variable (intrinsic motivation) is measured in only one group of participants prior and after the intervention. Data collection: A mixed methods approach was followed. It included quantitative information obtained from a questionnaire for the older students (n = 161), and qualitative information extracted from the younger students’ drawings (n = 126), discussion groups with the participating teachers (n = 5), and teachers’ diary (n = 2). Data analysis: Quantitative data was analysed using the statistical package SPSS (version 22.0). Qualitative data was assessed through content analysis and constant comparison. Findings : Quantitative results showed a significant increase in the students’ intrinsic motivation after experiencing Gamification. Students’ responses reflected one major theme: enjoyment, and two minor themes: friends and learning. On the other hand, teachers’ responses showed three themes: workload, portfolio and narrative. Conclusions: Gamification, implemented on a long-term basis, has been found an instructional framework capable of increasing students’ motivation towards physical education, beyond the initial ‘novelty effect’. Students enjoyed the different approach, and some, despite their young age (seven-eight years), believed that they have learned (which upgrades the education value of the subject). Four of the five elements identified as central to promote meaningful experiences in physical education and sport appeared in this study (Beni, Fletcher, and Ní Chróinín [2017]. ‘Meaningful Experiences in Physical Education and Youth Sport: A Review of the Literature.’ Quest (grand Rapids, Mich ) 69 (3): 291–312.): social interaction, fun, challenge and learning. Therefore, Gamification has the ingredients to foster significant physical education experiences in different educational levels (primary and secondary education), in students with different social (low, medium and high socio-economic status) and educational backgrounds (urban, rural) and teachers with different expertise on Gamification (novel and experienced). Finally, as expected, teachers showed concern for the workload of the new pedagogical approach.

Professional Jurisdiction, Organizational Boundaries, & the Scope of Standard Setting Authority

This paper examines the ardent stakeholder response to the Governmental Accounting Standards Board’s (GASB) Preliminary Views on Economic Condition Reporting: Financial Projections (ECR), which would have mandated governments to publish financial projections. The stakeholder response to the proposed inclusion of forward-looking information within government financial statements not only resulted in the GASB removing ECR from its agenda, but also in the revision to the standard setting process itself through the redefinition of the GASB’s Scope of Authority. By examining this conflict using historical and contemporary sources, our study makes two primary contributions. First, we highlight the ways in which work performed by accounting practitioners and other professional groups can limit the jurisdictional claims of proposed accounting standards. Second, we point to reconciliation as a potential solution to conflict around the expansion of accounting work. However, the failure of ECR also highlights the political nature of report reconciliation, and the limits on its use by accounting standard setters.

Should Mental Health Be Addressed in Schools? Preliminary Views of In-School Adolescents in Ibadan, Nigeria

Background: School mental health programs have the potential to bridge the gap in mental health care for young people. There are limited data on the views of young people about these programs in developing countries. Objectives: The study aimed to determine the views of school-going adolescents on addressing mental health issues in schools. Methods: In this study, 379 students completed an open-ended semi-structured questionnaire on the suitability of addressing mental health concerns in schools. A subset of students who received a targeted school-based mental health intervention provided additional information on their experience. Data were analyzed using thematic analysis. Results: The majority of the students indicated that school was not a suitable place for addressing mental health issues. Concerns cited included the deviation from the primary aims of the school system, lack of resources, and the potential for stigmatization. However, the subset of students who received a targeted mental health intervention found it helpful and wished the program could be made more widely available in schools. Conclusions: This suggests that if well targeted and appropriately delivered, the school-based mental health interventions have the potential to reach Nigerian adolescents in need of mental health interventions, who would; otherwise, be without support.

A Comparative Analysis of Integrated Reporting in Ten Countries

The first integrated reports were published in the early 2000’s by corporate pioneers determined to provide information that would improve their shareholders’ and stakeholders’ understanding of the company. The International Integrated Reporting Framework was released in December 2013 to provide organizations with guidance on the content of an integrated report. This paper explores that extent to which companies around the world are using the framework to prepare their reports and whether country-to-country differences exist in the content and quality of integrated reports. The authors selected five companies from each of the following countries: Brazil, France, Germany, Italy, Japan, The Netherlands, South Africa, South Korea, United Kingdom, and the United States for the study. A 0-3 scale was used to evaluate five areas of disclosure — Materiality, Risks and opportunities, Strategy and resource allocation, Performance, and Outlook. We found that countries could be fairly clearly grouped into three categories of qualities of disclosure: High (Germany, the Netherlands, and South Africa), Medium (France, Italy, South Korea, and the United Kingdom), and Low (Brazil, Japan, and the United States). We provide some preliminary views on the reasons for these differences.

The Direct Involvement of the Arbitrator in the Amicable Settlement of the Dispute: Offering Preliminary Views, Discussing Settlement Options, Suggesting Solutions, Caucusing

This article explores the question whether and to what extent international arbitrators should become directly involved in the parties’ efforts towards an amicable settlement of their dispute. It demonstrates that the controversy over the international arbitrator’s role in the facilitation of settlements is just one example of a wider and long-standing debate on the proper role of a tribunal in international arbitral proceedings. The article favours a pragmatic approach based on party autonomy as the foundation of arbitration. The parties may very well agree to expand the tribunal’s mandate so that the arbitrators may also act as conflict resolvers by facilitating a settlement of the parties’ dispute. However, arbitrators may never impose their preliminary views on the parties or employ any other means to promote an amicable settlement against their will.

Stakeholder participation in the governmental accounting standard-setting process

Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate? Design/methodology/approach Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time. Findings The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation. Research limitations/implications Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process. Practical implications The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future. Originality/value Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond.

Accounting for Leases and the Failure of Convergence

The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006. The aim of the project was to develop a single approach to lease accounting that would ensure that all assets and liabilities arising under lease contracts would be recognised in the statement of financial position. In March 2009, the IASB, jointly with the FASB, published a Discussion Paper Leases: Preliminary Views. The discussion paper was open for comment until 17 July 2009. In August 2010, the IASB, jointly with the FASB, published an Exposure Draft Leases. The Exposure Draft was open for comment until 15 December 2010. The responses were not favourable. In 2013, a second Exposure Draft ED/2013/6 was issued. Our analysis of the Comment Letters submitted show that the majority of respondents disagreed with many of the proposals in the Discussion Paper. Based on these results the research strategy was amended to conduct a content analysis of the Comment Letters submitted in response to Exposure Draft 2. The analysis concentrated on UK and US companies but included all their Comment Letters, a total of 137. The results demonstrate, at least for companies, that the US respondents overwhelmingly rejected either the accounting concept or the standard. A further analysis revealed that the greatest disagreement was with the concept of a lease being recognised as an asset in the financial statements