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Search Results: 1 - 10 of 17253 matches for " Andrew Lymer "
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Developments in Internet Financial Reporting: Review and Analysis Across Five Developed Countries
Amir Allam,Andrew Lymer
International Journal of Digital Accounting Research , 2003,
Abstract: Internet based corporate reporting is wide spread amongst companies of all sizes inmost countries around the world. The development of online reporting practice has beenrapid, largely mirroring, and motivated by, the development of the world-wide-web since1994, being the primary Internet medium for online reporting. A number of studies of thesedevelopments have occurred over this time seeking to plot how companies are exploiting themedia of the Internet and how they are developing their reporting practices in response to thisubiquitous route to current and potential investors, and other stakeholders. In this paper, wedevelop this literature further by extending the benchmarks that have been created to monitorthis activity since the mid 1990s. This study focuses on the very largest companies in fivecountries around the world. It examines online reporting practices of 250 companies at theend of 2001 and in early 2002 by creating a detailed attribute analysis of common factorsacross the companies examined. In addition to illustrating developments in online reportingpractices since the previous extensive studies were conducted in 1999 and early 2000, theresults provide new insight into recent changes in this domain. It particularly illustrates hownewer, more interactive, aspects of Internet technologies are now being exploited to enable usto benchmark these activities to follow their use in the near future. The paper then addressesthe relationship between the size of companies and its level of reporting practices, and thedifferences between reporting practices of large companies listed primarily in the differentcountries examined. These results illustrate that reporting practices differ significantly betweencompanies in different domains.
Developing a Dynamic Microsimulation Model of the Australian Health System: A Means to Explore Impacts of Obesity over the Next 50 Years
Sharyn Lymer,Laurie Brown
Epidemiology Research International , 2012, DOI: 10.1155/2012/132392
Abstract: Health of the ageing population has the potential to place considerable pressure on future government spending. Further, the impacts of the obesity epidemic have the potential to place additional pressure on government health budgets. In response to such fiscal concerns in Australia, a dynamic microsimulation model, APPSIM, has been developed at the National Centre for Social and Economic Modelling (NATSEM). The health module was developed to allow consideration of health behaviours within the context of an ageing population and the resultant health profile of the population. Also included in the modelling is the associated use of health services and their costs. All health variables used were imputed onto the 2001 basefile derived from the 1 percent unit record file of the 2001 Australian census. Transition equations of these variables were estimated to allow projections over time. In this paper, the model has been used to look at the impacts of obesity on the Australian population health profile and associated health expenditure. In the scenario, removal of obesity from the population leads to a simulated population with a better health profile but showed only marginal changes in relative health expenditure. 1. Introduction It is well known that the Australian population is ageing and that across all age groups there is rising levels of obesity. In 1971, 8 percent of the Australian population was aged 65 years and over: by 2010, this had increased to almost 14 percent [1]. Official projections indicate that by 2050 some 23 percent of the Australian population will be aged 65 years and over [2]. An ageing population places increased pressure on government spending through increased demand for health care, aged care, and pensions. Health care spending has been steadily growing, from $Au 42 billion in 1996-1997 to $Au 103 billion in 2006-2007 [3]. Projections estimate continued rises in health expenditure from 3.7 percent of GDP in 2009/10 to 7.0 percent of GDP in 2046/47 [2]. Beyond the number or proportion of the aged population, the impacts on future health expenditure will be moderated by the health experience of the aged population. Possibilities of morbidity compression [4], expansion [5], dynamic equilibrium [6], or some cyclic effect between compression and expansion of morbidity [7] will impact the possible demand for health services. The relationship between health and longevity may be effected by the severity of disease not being as great due to slower progression of disease [8]. Further, issues such as new technology, medications, and changes
A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting
Jason Zezhong Xiao,Michael John Jones,Andy Lymer
International Journal of Digital Accounting Research , 2005,
Abstract: This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics, accounting firms, business companies, regulators, and users of accounting information. The diverse views expressed by our experts enable us to construct a four dimensional framework on the nature of change in financial reporting (content, form or both), the role of the Internet (as problem solver, problem creator or both), the determinant of change (technology, non-technology, or both) and the pace of change (little or no change, progressive change and radical change). These dimensions and sub-dimensions are combined to form a ‘perspective surround’ enclosing a conceptual matrix of 81 different possible scenarios. The framework provides a basis for mapping existing and future studies on Internet reporting and constructing scenarios of future Internet-based financial reporting.
Prospective multi-centre Voxel Based Morphometry study employing scanner specific segmentations: Procedure development using CaliBrain structural MRI data
T William J Moorhead, Viktoria-Eleni Gountouna, Dominic E Job, Andrew M McIntosh, Liana Romaniuk, G Katherine S Lymer, Heather C Whalley, Gordon D Waiter, David Brennan, Trevor S Ahearn, Jonathan Cavanagh, Barrie Condon, J Douglas Steele, Joanna M Wardlaw, Stephen M Lawrie
BMC Medical Imaging , 2009, DOI: 10.1186/1471-2342-9-8
Abstract: We scanned healthy subjects twice on each of the 3 scanners in the CaliBrain project with T1-weighted sequences. The tissue classifier supplied within the Statistical Parametric Mapping (SPM5) application was used to map the grey and white tissue for each scan. We were thus able to assess within scanner variability and between scanner differences. We have sought to correct for between scanner differences by adjusting the probability mappings of tissue occupancy (tissue priors) used in SPM5 for tissue classification. The adjustment procedure resulted in separate sets of tissue priors being developed for each scanner and we refer to these as scanner specific priors.Voxel Based Morphometry (VBM) analyses and metric tests indicated that the use of scanner specific priors reduced tissue classification differences between scanners. However, the metric results also demonstrated that the between scanner differences were not reduced to the level of within scanner variability, the ideal for scanner harmonisation.Our results indicate the development of scanner specific priors for SPM can assist in pooling of scan resources from different research centres. This can facilitate improvements in the statistical power of quantitative brain imaging studies.Structural Magnetic Resonance Imaging (sMRI) of the brain is employed in the assessment of a wide range of neuropsychiatric disorders. Voxel Based Morphometry (VBM) has been established as a leading method for analysing large sMRI studies. VBM is a fully automated process that is used to localise differences in brain parenchyma [1,2]. The VBM implementation segments T1-weighted MRI scans into voxel-wise mappings of grey and white tissue and Cerebrospinal Fluid (CSF). It provides for statistical comparisons of these mappings within clinical studies. VBM requires good quality co-registration at the voxel level and it is sensitive to differences between MRI scanners. Reports of VBM analyses that pool scans from different sites for ana
Can a Massive Graviton be a Stable Particle  [PDF]
Andrew Beckwith
Journal of Modern Physics (JMP) , 2011, DOI: 10.4236/jmp.2011.25043
Abstract: This document is based on a question asked in the Dark Side of the Universe 2010 conference in Leon, Mexico, when a researcher from India asked the author about how to obtain a stability analysis of massive gravitons. The answer to this question involves an extension of the usual Pauli_Fiertz Langrangian as written by Ortin, with non- zero graviton mass contributing to a relationship between the trace of a revised GR stress-energy tensor (assuming non- zero graviton mass), and the trace of a revised symmetric tensor times a tiny mass for a 4 dimensional graviton. The resulting analysis makes use of Visser’s treatment of a stress en-ergy tensor, with experimental applications discussed in the resulting analysis. If the square of frequency of a massive graviton is real valued and greater than zero, stability can be possibly confirmed experimentally.
Octonionic Gravity Formation, Its Connections to Micro Physics  [PDF]
Andrew Beckwith
Open Journal of Microphysics (OJM) , 2011, DOI: 10.4236/ojm.2011.11002
Abstract: We ask if Octonionic quantum gravity is a relevant consideration near the Planck scale. Furthermore, we examine whether gravitational waves would be generated during the initial phase, , of the universe when triggered by changes in spacetime geometry; i.e. what role would an increase in degrees of freedom have in setting the conditions during , so that the result of these conditions can be observed and analyzed by a gravitational detector. The micro physics interaction is due to the formation of a pre Planckian to Planckian space time transition in spatial dimensions at and near the Planck dimensional values, i.e. 10–33 centimeters in spatial dimensions. This transition would be abrupt and arising in micro physics regimes of space time.
Detailing Coherent, Minimum Uncertainty States of Gravitons, as Semi Classical Components of Gravity Waves, and How Squeezed States Affect Upper Limits To Graviton Mass  [PDF]
Andrew Beckwith
Journal of Modern Physics (JMP) , 2011, DOI: 10.4236/jmp.2011.27086
Abstract: We present what is relevant to squeezed states of initial space time and how that affects both the composition of relic GW, and also gravitons. A side issue to consider is if gravitons can be configured as semi classical "particles", which is akin to the Pilot model of Quantum Mechanics as embedded in a larger non linear "deterministic" background.
What the Null Energy Condition (and When It May Be Violated) Tells Us about Gravitational Wave Frequencies in/for Relic Cosmology?  [PDF]
Andrew Beckwith
Journal of Modern Physics (JMP) , 2011, DOI: 10.4236/jmp.2011.29118
Abstract: We introduce a criterion as to the range of HFGW generated by early universe conditions. The 1 to 10 Giga Hertz range is constructed initially starting with what Grupen writes as far as what to expect of GW frequencies which can be detected assuming a sensitivity of 7×h~10-27 . From there we examine the implications of an earlier Hubble parameter at the start of inflation, and a phase transition treatment of pre to post Planckian inflation physics via use of inflatons. We close with an analysis of how gravitational constant G may vary with time, the tie in with the NEC condition and how to select a range of relic GW frequencies. The gravitational frequencies in turn may enable resolving a mis match between the datum that the entropy of the center of the galaxy black hole is greater than the entropy of the present four dimensional universe as we can infer and measure.
Result-Based Management in the Public Sector: A Decade of Experience for the Tanzanian Executive Agencies  [PDF]
Andrew Sulle
Journal of Service Science and Management (JSSM) , 2011, DOI: 10.4236/jssm.2011.44057
Abstract: One element of the NPM-inspired reforms is the adoption of result-based management in the Tanzanian public sector. This paper examines the implementation of this type of reform by focusing on executive agencies. Executive agencies were especially created to be result-oriented public organizations. Our empirical question is whether or not and to what extent the management of executive agencies has shifted to result-based approach as promised by NPM-reform doctrine. Our findings indicate that result-based approach has only been partially implemented in the Tanzanian public sector. There is less emphasis on managing for results and management processes have continued to be predominantly based on inputs and processes.
Can We Form Gravitinos by Something Other Than a Higgs Boson in the Electro-Weak Era?  [PDF]
Andrew Beckwith
Journal of Modern Physics (JMP) , 2012, DOI: 10.4236/jmp.2012.329162
Abstract: What is the physical nature of gravitinos? As asked before, this question was the template of how to introduce Machian Physics as a way to link gravitinos in the electro weak era and gravitons as of the present. What we wish to do now is to ask how a flaw in the Higgs equation as brought up by Comay shows a branch off from orthodox quantum physics, leading to, with the Machs principle application done earlier a way to embed the beginning of the universe as a semi classical superstructure of which Quantum Mechanics is a subset of. We argue that this will necessitate a review of the Higgs equation of state for reasons stated in the manuscript. We also finally review a proprosal for another form of mass formation mechanism as a replacement for the Higgs mass as introduced by Glinka and Beckwith, 2012, with commentary as to how suitable it may be to get a gravitino mass in fidelity to the Machian proposal introduced by Beckwith previously, to get linkage between electroweak era gravitinos and present day gravitons.
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