The Evolution and Diffusion of the Standard Business Reporting (SBR) Initiatives: Evidence from UK Small Businesses

Few studies have comprehensively described Standard Business Reporting (SBR) as a policy-driven initiative based on inline eXtensible Business Reporting Language (iXBRL) aimed at reducing the administrative burden of statutory business reporting. The SBR term is still difficult to understand even by the countries where it has been implemented. The objective of this study is twofold. First, it describes in detail the evolution of the SBR initiatives in the UK. Second, it investigates the drivers and inhibitors of the take-up of the SBR initiative by small businesses based on the technology, organization, and environment (TOE) framework. It draws on contextual data and 23 interviews with participants involved in the development of these initiatives. The findings show that the following are perceived as drivers of the take-up of the SBR initiatives by small private companies: the relative advantages of using WebFiling, commercial filing software, and the digital services, the organizational accountant's readiness, and the influence of commercial filing software. However, we find no evidence that the relative advantage of using the joint-filing facility via iXBRL was perceived as a driver of the take-up of this innovation. The findings indicate that the absence of critical mass among government agencies inhibits its diffusion. This study provides specific implications to small businesses, the accountants working in small businesses and practice, government agencies in the UK, and other jurisdictions embarking on the SBR initiatives for further developments to reduce the reporting burden on smaller entitie

Radonove kćeri u okolišu kao pokazatelji biokemijskih promjena u mozgu bolesnika s Alzheimerovom i Parkinsonovom bolesti i u pušača

This paper presents an investigation of the retention of environmental radon daughters, 210Po (alpha particle emitting radio-nuclide) and 210Bi (beta particle emitting radio-nuclide), in lipid and protein fractions of the cortical grey and subcortical white matter from the frontal and temporal brain lobes of patients who had suffered from Alzheimer’s disease or Parkinson’s disease, of cigarette smokers, and of control subjects. 210Po and 210Bi radioactivity increased tenfold in the cortical grey and subcortical white protein fraction in patients with Alzheimer’s disease and smokers, and tenfold in the cortical grey and subcortical white lipid fraction in patients with Parkinson’s disease. Free radicals generated by radon daughters may add to the severity of the radio-chemical injury to the brain astrocytes. The pathognomonic distribution of radon daughters to lipids in patients with Parkinson’s disease and to proteins in patients with Alzheimer’s disease was attributed to high chlorine affinity of radon daughters. The changes in the membrane protein pores, channels, and gates in patients with Alzheimer’s disease and in the lipid bilayer in patients with Parkinson’s disease are at the core of what the authors think are two systemic brain diseases.Odredili smo radioaktivnost radonovih kćeri, 210Po (alfa čestice) i 210Bi (beta-čestice) u lipidima i proteinima iz sive mase korteksa i bijele supkortikalne supstancije iz frontalnog i temporalnog režnja mozga osoba oboljelih od Alzheimerove ili Parkinsonove bolesti, pušača i nepušača bez kliničkih znakova neurološke bolesti. Ustanovili smo da je radioaktivnost 210Pb i 210Bi bila deset puta veća selektivno u proteinima sive i bijele moždane supstancije osoba oboljelih od Alzheimerove bolesti i u pušača. Za razliku od toga, radioaktivnost radonovih kćeri bila je selektivno deset puta veća u lipidima sive i bijele supstancije mozga osoba oboljelih od Parkinsonove bolesti. Alfa čestice visoke energije predstavile su se kao neizbježni čimbenik rizika iz prirodnog okoliša za čovjekov mozak koji zajedno s popratnim stvaranjem slobodnih radikala mogu dovesti do minimalne lokalne udružene radiokemijske ozljede moždanih stanica, najvjerojatnije astrocita. Rezultati pokazuju da patognomonična distribucija afiniteta radonovih kćeri za lipide u bolesnika s Parkinsonovom bolesti i za proteine u bolesnika s Alzheimerovom bolesti odražava povećanu prisutnost lokalno raspoloživih klornih iona za koje se radonove kćeri selektivno vežu. Mislimo da promjene u sastavu proteinskih pora, kanala i vrata ugrađenih u staničnu membranu u bolesnika s Alzheimerovom bolesti, kao i promjene propusnosti dvoslojnoga lipidnog sloja te iste membrane leže u biti tih dviju teških sistemskih bolesti čovjekova mozga

Cellulose acetate phthalate, a common pharmaceutical excipient, inactivates HIV-1 and blocks the coreceptor binding site on the virus envelope glycoprotein gp120

BACKGROUND: Cellulose acetate phthalate (CAP), a pharmaceutical excipient used for enteric film coating of capsules and tablets, was shown to inhibit infection by the human immunodeficiency virus type 1 (HIV-1) and several herpesviruses. CAP formulations inactivated HIV-1, herpesvirus types 1 (HSV-1) and 2 (HSV-2) and the major nonviral sexually transmitted disease (STD) pathogens and were effective in animal models for vaginal infection by HSV-2 and simian immunodeficiency virus. METHODS: Enzyme-linked immunoassays and flow cytometry were used to demonstrate CAP binding to HIV-1 and to define the binding site on the virus envelope. RESULTS: 1) CAP binds to HIV-1 virus particles and to the envelope glycoprotein gp120; 2) this leads to blockade of the gp120 V3 loop and other gp120 sites resulting in diminished reactivity with HIV-1 coreceptors CXCR4 and CCR5; 3) CAP binding to HIV-1 virions impairs their infectivity; 4) these findings apply to both HIV-1 IIIB, an X4 virus, and HIV-1 BaL, an R5 virus. CONCLUSIONS: These results provide support for consideration of CAP as a topical microbicide of choice for prevention of STDs, including HIV-1 infection

Nitrogen uptake and internal recycling in Zostera marina exposed to oyster farming: eelgrass potential as a natural biofilter

Oyster farming in estuaries and coastal lagoons frequently overlaps with the distribution of seagrass meadows, yet there are few studies on how this aquaculture practice affects seagrass physiology. We compared in situ nitrogen uptake and the productivity of Zostera marina shoots growing near off-bottom longlines and at a site not affected by oyster farming in San Quintin Bay, a coastal lagoon in Baja California, Mexico. We used benthic chambers to measure leaf NH4 (+) uptake capacities by pulse labeling with (NH4)-N-15 (+) and plant photosynthesis and respiration. The internal N-15 resorption/recycling was measured in shoots 2 weeks after incubations. The natural isotopic composition of eelgrass tissues and vegetative descriptors were also examined. Plants growing at the oyster farming site showed a higher leaf NH4 (+) uptake rate (33.1 mmol NH4 (+) m(-2) day(-1)) relative to those not exposed to oyster cultures (25.6 mmol NH4 (+) m(-2) day(-1)). We calculated that an eelgrass meadow of 15-16 ha (which represents only about 3-4 % of the subtidal eelgrass meadow cover in the western arm of the lagoon) can potentially incorporate the total amount of NH4 (+) excreted by oysters (similar to 5.2 x 10(6) mmol NH4 (+) day(-1)). This highlights the potential of eelgrass to act as a natural biofilter for the NH4 (+) produced by oyster farming. Shoots exposed to oysters were more efficient in re-utilizing the internal N-15 into the growth of new leaf tissues or to translocate it to belowground tissues. Photosynthetic rates were greater in shoots exposed to oysters, which is consistent with higher NH4 (+) uptake and less negative delta C-13 values. Vegetative production (shoot size, leaf growth) was also higher in these shoots. Aboveground/belowground biomass ratio was lower in eelgrass beds not directly influenced by oyster farms, likely related to the higher investment in belowground biomass to incorporate sedimentary nutrients

Adaptation of Deeplab V3+ for Damage Detection on Port Infrastructure Imagery

Regular inspection and maintenance of infrastructure facilities are crucial to ensure their functionality and safety for users. However, current inspection methods are labor-intensive and can vary depending on the inspector. To improve this process, modern sensor systems and machine learning algorithms can be deployed to detect defects based on rapidly acquired data, resulting in lower downtime. A quality-controlled processing chain allows to provide hence informed uncertainty assessments to inspection operators. In this study, we present several Deeplab V3+ models optimized to predict corroded segments of the quay wall at JadeWeserPort, Germany, which is a dataset from the 3D HydroMapper research project. Our models achieve generally high accuracy in detecting this damage type. Therefore, we examine the use of a Region Growing-based weakly supervised approach to efficiently extend our model to other common types in the future. This approach achieves about 90 % of the results compared to corresponding fully supervised networks, of which a ResNet-50 variant peaks at 55.6 % Intersection-over-Union regarding the test set's corrosion class

Modulation of the virus-receptor interaction by mutations in the V5 loop of feline immunodeficiency virus (FIV) following in vivo escape from neutralising antibody

<b>BACKGROUND:</b> In the acute phase of infection with feline immunodeficiency virus (FIV), the virus targets activated CD4+ T cells by utilising CD134 (OX40) as a primary attachment receptor and CXCR4 as a co-receptor. The nature of the virus-receptor interaction varies between isolates; strains such as GL8 and CPGammer recognise a "complex" determinant on CD134 formed by cysteine-rich domains (CRDs) 1 and 2 of the molecule while strains such as PPR and B2542 require a more "simple" determinant comprising CRD1 only for infection. These differences in receptor recognition manifest as variations in sensitivity to receptor antagonists. In this study, we ask whether the nature of the virus-receptor interaction evolves in vivo.<p></p> <b>RESULTS:</b> Following infection with a homogeneous viral population derived from a pathogenic molecular clone, a quasispecies emerged comprising variants with distinct sensitivities to neutralising antibody and displaying evidence of conversion from a "complex" to a "simple" interaction with CD134. Escape from neutralising antibody was mediated primarily by length and sequence polymorphisms in the V5 region of Env, and these alterations in V5 modulated the virus-receptor interaction as indicated by altered sensitivities to antagonism by both anti-CD134 antibody and soluble CD134.<p></p> <b>CONCLUSIONS:</b> The FIV-receptor interaction evolves under the selective pressure of the host humoral immune response, and the V5 loop contributes to the virus-receptor interaction. Our data are consistent with a model whereby viruses with distinct biological properties are present in early versus late infection and with a shift from a "complex" to a "simple" interaction with CD134 with time post-infection.<p></p&gt

Hepatotoxic and hematotoxic effects of sage oil-loaded ifosfamide nanoemulsion in Ehrlich ascites carcinomabearing mice

Purpose: To investigate the hepatotoxic and hematotoxic effects of sage oil-loaded ifosfamide (IFO) nanoemulsion (NE) in Ehrlich ascites carcinoma (EAC)-bearing mice. Methods: Ifosfamide (IFO) was loaded into a NE containing sage oil, and its hepatotoxic and hematotoxic effects were assessed in EAC-bearing mice. Female Swiss albino mice (n = 50) weighing 25 - 30 g (mean weight = 27.5 ± 2.50 g) were randomly assigned to five groups of ten mice each. With the exception of group 1, the mice were inoculated intraperitoneally (i.p.) with 2.5 × 106 EAC/mouse for 48 h. Group I served as negative control, C (-); group II served as positive control, C (+); while groups III - V were treated i.p. with 60 mg/kg IFO in 0.3mL water (free-IFO); 0.3 mL NE (SAGE-NANO), and 60 mg/kg IFO in 0.3 mL SAGE-NANO (SAGE-IFO), respectively. The treatments were administered for three days. Results: Treatment with 60 mg/kg bwt IFO (free-IFO) significantly elevated the activities of aspartate aminotransferase (AST) and alanine aminotransferase (ALT, p < 0.05). However, subsequent treatment with SAGE-IFO significantly reduced the activity of these liver enzymes (p < 0.05). The concentration of reduced glutathione (GSH) as well as the activities of catalase and glutathione reductase (GR) significantly increased, while malondialdehyde (MDA) level decreased significantly in SAGE-IFO group, when compared with free-IFO group (p < 0.05). Treatment with SAGE-IFO significantly restored white blood cell (WBC) count and platelet levels which were altered by free-IFO (p < 0.05). Conclusion: The results obtained in this study suggest that loading IFO in sage oil-NE greatly reduces its hepatotoxicity and hematotoxicity

The dynamic dependence pattern of inflation in Jordan

This paper investigates the stochastic dynamic interrelationships among inflation, output growth, rate of change in the nominal exchange rate, and money growth in Jordan for the sample period from 1975:1 through 1991:4 on the basis of implementation of a vector autoregression methodology. The empirical results show that inflation is partly explained by its own innovation and partly by money growth and nominal exchange rate innovations. Interestingly, money growth and nominal exchange innovations appear to have almost the same degree of importance in accounting for variations in inflation.Bu makalede 1975:1-1991:4 dönemi için Ürdün'de enflasyon, üretim, döviz kuru ve para arzı arasındaki dinamik ilişkiler vektör otoregresyon yöntemi kullanılarak araştırılmıştır. Bu çalışmanın sonuçlarına göre enflasyon kısmen enflasyondaki tesadüfi değişikliklerle, kısmen de para arzı ve döviz kurundaki değişmelerle açıklanmaktadır. Para arzı ve döviz kurundaki değişmelerin enflasyondaki değişmeleri açıklamada aynı derecede önemli olduğu bulunmuştur. Çalışmada, üretimin döviz kuru veya enflasyondaki değişmelerden çok para arzındaki değişmelere bağlı olduğu da görülmüştür.Publisher's Versio