Standing Advisory Group Research Articles

Profiling Membership in the PCAOB's Standing Advisory Group

SUMMARYThe Public Company Accounting Oversight Board (PCAOB) appoints an advisory group known as the Standing Advisory Group (SAG) to provide input on the relevance and appropriateness of its standard-setting agenda. Throughout the year, the PCAOB convenes meetings where the SAG opines on the direction of authoritative guidance on behalf of constituent groups. Our descriptive study provides an overview of the SAG's composition and role in standard-setting and succinctly describes the group members' professional experience since its inception in 2004. Specifically, we examine to what extent the PCAOB assembles the advisory group in consideration of the requirements of the Federal Advisory Committee Act of 1972 (FACA), which mandates appropriate constituent representation on governmental advisory boards. We find that although the PCAOB is not required to meet the requirements of the FACA, the SAG appears to represent an appropriate level and variety of professional experience consistent with other governmental advisory boards.Data Availability: Publicly available.

The Handbook of the political economy of financial crises

The Handbook of the political economy of financial crises

What is ‘quality of life’ for patients?

Since 1998, the Department of Health (DH) has recognised that patients‘ needs are not always taken into account when care is planned and delivered (Standing Advisory Group on Consumer Involvement in the NHS Research and Development Programme, 1998). Patients’ needs and priorities can be complex and wide-ranging and may not be easily identified or measured. As well as therapeutic benefit, quality of life (QoL) outcomes associated with health care are often of importance to patients.

The Auditor's Reporting Model: A Literature Overview and Research Synthesis

This article examines academic research to contribute to the Public Company Accounting Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a framework to organize our discussion of the literature in light of key questions raised at two Standing Advisory Group (SAG) meetings. We trace the historical development of the auditor's report and then delve into relevant research that focuses on the auditor's reporting decision and the content of the auditor's report. Throughout the article, we offer recommendations for future study. Last, we provide a brief recap and summarize the key findings.

Integrated safeguards: Status and trends

Dr. Victor Bragin is Head of the International Safeguards Section at the Australian Safeguards and Non-Proliferation Office (ASNO) and Coordinator of the Australian Safeguards Support Program. Mr. John Carlson is Director-General of ASNO and member of the Standing Advisory Group on Safeguards Implementation. Mr. Russell Leslie is Safeguards Adviser at ASNO. All three authors have made substantial contributions to the conceptual development and practical implementation of integrated safeguards, and Australia is the first state with integrated safeguards in force. This paper reflects the views of the authors and does not necessarily represent Australian government policy.

IAEA Co-ordinated Research Programme on the Transport of Low Specific Activity Materials and Surface Contaminated Objects

AbstractThe International Atomic Energy Agency (IAEA) prepares regulations for the safe transport of radioactive material, and periodically revised editions of these are published. These regulations are adopted by individual countries across the world and by international organisations concerned with transport. Whilst it is desirable to have a stable framework of regulatory requirements, there is also a need to take account of technical advances and operational experience and revise the regulations. From time to time Co-ordinated Research Programmes (CRP) are established to investigate particular areas of the regulations that are giving concern. In 1996 the IAEA Standing Advisory Group on the Transport of Radioactive Material (SAGSTRAM) concluded that the requirements for classification, packaging and transport of low specific activity (LSA) material and surface contaminated objects (SCO) did not always have a strong radiation protection basis. Accordingly SAGSTRAM established a CRP with an overall object...

Education for community psychiatric nurses: content, structure and trends in recruitment.

Under the auspices of the Standing Advisory Group for Community Psychiatric Nursing Education, annual surveys of the leaders of the UK's post-registration courses for community psychiatric nurses (CPNs) have taken place since the 1987-88 academic year. In this paper, findings are reported from the 1997-98 survey. Thirty-two of the 39 course leaders running post-qualifying programmes for CPNs (English National Board course 812 or equivalent, and Specialist Practitioner courses) in the 1997-98 academic year responded to a nine-page postal questionnaire. Responses suggested that the majority of courses for CPNs are now offered at first degree level, with most students completing their programmes of study and clinical practice in one full-time academic year. Most courses appeared to include education in key areas of specialist content pertinent to contemporary CPN practice. Examples included: evidence-based psychosocial interventions; collaborative working with users of mental health services; inter-professional issues; cognitive-behavioural interventions; reflective practice and clinical supervision; and medication-related issues. Overall, however, courses for CPNs appeared to be characterized by considerable variations in specialist content. Possible explanations for this are offered, along with suggestions for future research.

Community psychiatric nurse education in the United Kingdom: 8 years of surveys and the issues raised.

Over the past 8 years annual surveys of the take-up and development of community psychiatric nursing courses within the United Kingdom have been conducted under the auspices of the Standing Advisory Group on Community Psychiatric Nurse Education (SAGCPNE). They reveal a clear link between changes in funding structure and numbers of community psychiatric nurses (CPNs) undertaking training, with recently implemented arrangements resulting in rises in student numbers. Rising numbers are not distributed evenly across course centres, with some courses showing more dramatic increases than others. As a consequence of Project 2000 and the UKCC PREP (Post-Registration Education and Practice policy), the surveys show that CPN courses have moved in many cases to diploma level and in some cases to degree level. A number of issues are raised by the changes charted by the surveys. Funding structures are set to change again within the next few years, and may have a negative impact upon CPN training. Market pressures have led to greater secrecy over curriculum content at a time when more openness could lead to shared improvements and greater uniformity of courses. In conjunction with these changes, government mental health policy has implications for CPN training. These issues are discussed and some modest recommendations made.

Implementation of the IAEA's Radioactive Material Transport Regulations

In its seventh meeting in 1989 the Standing Advisory Group on the Safe Transport of Radioactive Material (SAGSTRAM) recommended that all Member States adopt the 1985 Edition of the IAEA Regulations for the Safe Transport of Radioactive Material, Safety Series No 6, by I January 1991. In order to determine the extent to which that recommendation was fulfilled, a questionnaire on the implementation of Radioactive Material Transport Regulations was developed by the IAEA and sent to all Member States. The main results are that 59 of the 64 responding Member States have regulations for both domestic and international shipments of radioactive material, and that all regulations are based primarily on Safety Series No 6. For domestic and international shipments of radioactive material, 51 (86%) and 54 (92%) of the Member States with regulations, respectively, use the 1985 Edition of Safety Series No 6 (original, as supplemented or amended) as the primary basis for national regulations. These results show that Safety Series No 6 is widely used by the Member States as the basis of their national regulations and the 1985 Edition has been quickly implemented into their regulations.

The standing advisory group for community psychiatric nursing: grasping the nettle?

This paper reports on the work of the Standing Advisory Group for Community Psychiatric Nursing Education (SAGCPNE). A precis of the historical development of CPN education is provided and a stronger relationship with the Mental Nurses Committee is proposed. It is argued that the educational preparation of community psychiatric nurses is the sine qua non of desirable, high quality, community mental health services and that methods for the identification and protection of adequate financial resources for such preparation must be found.