bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Evolution of Consolidated Financial Reporting in Australia
Authors: WHITTRED GREG 
Published: July 2005

SummaryThis paper reviews the history of financial reporting by corporate groups in Australia, and in particular, the States of New South Wales and Victoria. Changes in Statutory and Stock Exchange rules governing consolidated reporting are described and the financial reporting practices of Australian holding companies between 1930 and 1962 are surveyed. The evidence indicates that (a) while the practice was not widespread, some Australian holding companies supplemented their financial statements with consolidated financial statements prior to the incorporation of such a requirement in either legislation or Stock Exchange listing requirements; (b) the influence of Stock Exchanges on the evolution of this practice is somewhat less than that previously attributed to it; and (c) the rapid spread of this form of reporting in an essentially unregulated environment (N.S. W.) coincided with the development of a market for public debt securities.
The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values
Authors: WALKER R. G. 
Published: July 2005

Prior to 1930, the upward revaluation of fixed assets was common in the United States. By 1940 the practice was virtually extinct, and for decades thereafter U.S. corporations which were registered with the Securities and Exchange Commission (SEC) have been constrained both from making upward asset revaluations, and from presenting supplementary information about the ‘current values’ of fixed assets. These changes were effected without the publication of any rules or guidelines by either the SEC or the U.S. accounting profession.This paper traces the early history of SEC activities and policies in relation to ‘write‐ups’, using primary source materials which include minutes of SEC meetings, internal memoranda prepared by SEC staff, and reports of SEC decisions in stop‐order proceedings. These documents show that, initially, SEC staff actively ‘discouraged’ write‐ups through the exercise of administrative discretion in the course of assessing whether documents filed with the Commission were adequate to support the registration of prospectuses or securities. Later, formal decisions to reject the use of ‘appraisals’ were based on findings that estimates of current values had been arrived at arbitrarily or capriciously. Over a twenty‐five‐year period no decisions were located which formally rejected write‐ups or the disclosure of current values when they were based on defensible estimates of current market prices. However, subsequently these decisions were cited as precedents for the rejection of the use of both ‘appraisals’ and estimates of market prices as the basis for valuing assets in all financial reports lodged with the SEC. By the 1940s, the SEC was using its registration powers to ‘censor'financial statements which referred to estimates of current values, regardless of the evidence used to arrive at those estimates. By the 1950s, the SEC had extended its policy of censorship to prevent any disclosure of estimates of ‘current values’— even when those disclosures were only made in ‘supplementary’ notes in takeover documents.
Related Party Transactions: A Case Study of Inter‐Organizational Conflict Over the‘Development’ of Disclosure Rules
Authors: WALKER R. G. , ROBINSON S. P. 
Published: July 2005

Regulatory arrangements adopted in most Western countries involve the participation of both private‐sector (professional) bodies and public‐sector agencies in the formulation and administration of accounting rules. The political processes associated with the efforts of interest groups to secure favoured outcomes may involve disputes over regulatory arrangements as well as the content of specific rules.This case study reviews inter‐organizational conflict during the 1980s between government regulatory bodies and the accounting profession as they handled proposals for the introduction of disclosure rules concerning related party transactions (RPTs).The case study illustrates how debates about the content and drafting of rules on RPTs took place in a complex organizational setting; how the activities of the profession's standard‐setting bodies were hardly consistent with the pluralist ideal; but that when considered in the context of complex interactions between different agencies, the notion of ‘pluralism’ is of limited value when describing the underlying political processes involved in the development of accounting rules; and how simple models of‘corporatism’ failed to describe the dynamics of political processes surrounding particular issues. It is suggested that identifying the ‘domains’ of major participants in the standard‐setting process, and analysing threats to these domains, may provide richer descriptions of regulatory processes than have been presented previously.
Competing Regulatory Agencies With Conflicting Agendas: Setting Standards For Cash Flow Reporting In Australia
Authors: WALKER R. G. , ROBINSON S. P. 
Published: July 2005

Financial accounting regulatory arrangements adopted in most Western countries often involve the participation of (and interactions between) public‐sector and private‐sector regulatory agencies. The political process associated with the development of accounting rules not only involves the efforts of interested parties seeking to secure the content of rules favourable to their interests but also the behaviours of regulatory agencies as they compete to influence or control the regulatory ‘agenda’.Regulatory agencies develop their own agendas, in light of their own perceived priorities and the regulatory initiatives of other agencies. The placing of an accounting issue on the agenda of one agency may be warmly supported by other agencies or, alternatively, be viewed as a threat to the regulatory ambitions of those other agencies.This case study reviews the emergence and eventual resolution of an accounting issue that was initially promoted by a government agency in April 1984 but then ultimately developed as a professional accounting standard in December 1991. The study describes the activities of public and private‐sector agencies during this eight‐year period as they responded to proposals for the introduction of disclosure rules concerning cash flows. Evidence was obtained from public records, documents provided by interest groups, and structured and semi‐structured interviews with key participants in the events described.The analysis is underscored by our understanding of competitive regulatory interactions and formal models for analysing agenda entrance (Cobb et al. 1976). This analysis shows how the profession's standard‐setting body was unable to control the global agenda for accounting rule‐making as a consequence of the intervention of another body, the Australian Stock Exchange.
The role of meal replacements in obesity treatment
Authors: Keogh J. B. , Clifton P. M. 
Published: July 2005

SummaryEffective weight loss strategies are needed to help overweight and obese people lose weight and maintain weight loss in the long term. Meal replacements for weight loss are available in the community; however, their efficacy in the longer term is not clear. This review summarizes recent evidence on the use of meal replacements as a weight loss strategy.
Prevalence of obesity in Iran
Authors: Rashidi A. , Mohammadpour‐Ahranjani B. , Vafa M. R. , Karandish M. 
Published: July 2005

SummaryRecent descriptive studies suggest that Iran has geared in the nutrition and epidemiological transition processes. Therefore, while the problems of undernutrition (e.g. growth retardation and micronutrient deficiencies) still exist, the burden of overweight/obesity and diet‐related chronic diseases is increasing. The prevalence of overweight (body mass index ≥ 85th reference percentiles) among urban 15–39 and 40–69 year olds is estimated at about 22% and 40% respectively. Corresponding values in rural areas are 16% and 26%. The transition seems faster among female population at national level. There are however, great differences between different provinces. Urgent preventive strategies are needed to simultaneously tackle both forms of malnutrition in the country.
Prevalence of obesity in Canada
Authors: Bélanger‐Ducharme F. , Tremblay A. 
Published: July 2005

SummaryExcess weight represents a critical and common health problem in Canada. The last survey of a national representative sample based on measured anthropometrics has been conducted in 1992. According to surveys using measured data, the prevalence of obesity (body mass index, BMI = 30.0 kg m−2) between 1970 and 1992 for those aged 20–69 years increased from 8% to 13% in men and 13% to 15% in women. The proportion of Canadians displaying a BMI ≥25.0 kg m−2 increased from 47% to 58% in men and from 34% to 41% in women in the same period. The most recent prevalence estimates from self‐reported data in a national representative sample indicated that 15% of the adult population (≥18 years) was affected by obesity, while an additional 33% was classified in the overweight category (BMI 25.0–29.9 kg m−2) in 2003. However, it has been suggested that self‐reported height and weight underestimate the prevalence of obesity by approximately 10%. Canadian children, aboriginal populations, and immigrants are some of the vulnerable groups particularly at risk of excess weight or for which the increase in the recent decades has been greater than the national increase. The increases in overweight and obesity over the past 30 years among Canadians have been dramatic. It will be possible to precisely analyse the current situation and its evolution in the last 10 years when data based on measured height and weight will be released, that is, in 2005 and after.
Prevalence of obesity in Australia
Authors: Thorburn A. W. 
Published: July 2005

SummaryAustralia is a large country approximately equal in area to mainland United States. The relatively small population of around 20 million are composed primarily of Caucasians. Extensive immigration from many different countries has made Australia one of the most culturally diverse populations in the world. Indigenous Australians make up only 2.4% of the total population. Australia has a prosperous Western‐style capitalist economy, and spends approximately $830 million on the direct health care costs of obesity. For Australians, it is now more common to have a weight problem, with overweight affecting 48% of men and 30% of women and obesity affecting a further 19% of men and 22% of women. This paper reports on recent epidemiological studies documenting the extent of overweight and obesity in adults and children in Australia.
Ethnic comparisons of obesity in the Asia‐Pacific region: protocol for a collaborative overview of cross‐sectional studies
Authors:   Obesity in Asia Collaboration (OAC)
Published: July 2005

SummaryThe prevalence of overweight and obesity has been rapidly increasing within countries of the Asia‐Pacific region, with adverse consequences for health. The Obesity in Asia Collaboration (OAC) was initiated to provide reliable evidence concerning  the  relationships  between  anthropometrical  markers  of  adiposity with cardiovascular risk factors within, and across, ethnic groups. This is to be achieved through the collection of cross‐sectional studies from the Asia‐Pacific region. These data will be used to examine the ethnic‐specific associations of different anthropometric measures of adiposity (such as body mass index, waist circumference, waist‐hip ratio and waist‐height ratio) with cardiovascular risk factors (fasting blood glucose and blood pressure). Estimates of the relative risks for type 2 diabetes and hypertension with increased adiposity will be obtained using data from contributing studies in conjunction with those from the previously established Asia Pacific Cohort Studies Collaboration. To date, 12 countries and regions from the Asia‐Pacific region with information on nearly 300 000 individuals, are participants in the OAC. Data from other eligible studies are sought. The findings from the OAC will provide reliable evidence concerning the association of adiposity with cardiovascular risk factors across ethnic groups. It will also provide a strong evidence base upon which to define ethnic‐specific cut‐points for overweight and obesity.
Evidence of a possible link between obesogenic food advertising and child overweight
Authors: Lobstein T. , Dibb S. 
Published: July 2005

SummaryA recent review of the literature concluded that advertising of foods on television may influence children's food choices and encourage unhealthy diets, but the review acknowledged there was a lack of clear evidence in coming to this conclusion. The present paper examines ecological evidence for a link between advertising to children and the risk of overweight using data from surveys of advertising on children's television and estimates of the prevalence of overweight among children, in the USA, Australia and eight European countries. A significant association was found between the proportion of children overweight and the numbers of advertisements per hour on children's television, especially those advertisements that encourage the consumption of energy‐dense, micronutrient‐poor foods (r = 0.81, P < 0.005). A weaker, negative association was found between the proportion of children overweight and the number of advertisements encouraging healthier diets (r = −0.56, P < 0.10). The quantity of advertising on children's television appears to be related to the prevalence of excess body weight among children. Furthermore, the content of the advertising appears to have a specific effect. The findings justify the need for taking precautionary measures to reduce children's exposure to obesogenic marketing practices.
Fuel sensing and the central nervous system (CNS): implications for the regulation of energy balance and the treatment for obesity
Authors: Seeley R. J. , York D. A. 
Published: July 2005

SummaryThis review describes the product of the 3‐day International Association for the Study of Obesity (IASO) Stock Conference held in March 2004 and sponsored by Abbott Laboratories. The conference was focused on how the mechanisms by which individual cells sense their own fuel status might influence the energy balance of the entire organism. Whether you are a single‐celled organism or a sophisticated mammal with a large cerebral cortex, it is critical that cellular activity be matched to the available fuel necessary for that activity. Rapid progress has been made in the last decade in our understanding of the critical metabolic events that cells monitor to accomplish this critical task. More recent developments have begun to apply this understanding to how critical populations of neurones may monitor similar events to control both food intake and energy expenditure. The picture that emerges is that numerous peripheral fuel sensors communicate to the central nervous system (CNS) via neural and humoral routes. Moreover, it has been known for decades that specific populations of neurones sense changes in ambient glucose levels and adjust their firing rate in response and changes in neuronal glucose metabolism can influence energy balance. The CNS, however, does not just sense glucose but rather appears to be sensitive to a wide range of metabolic perturbations associated with fuel availability. This information is used to adjust both caloric intake and the disposition of fuels in the periphery. Increased understanding of these CNS fuel‐sensing mechanisms may lead to novel therapeutic targets for obesity.
Development of sensory innervation in rat tibia: co‐localization of CGRP and substance P with growth‐associated protein 43 (GAP‐43)
Authors: Gajda Mariusz , Litwin Jan A. , Cichocki Tadeusz , Timmermans Jean‐Pierre , Adriaensen Dirk 
Published: July 2005

AbstractThe development of sensory innervation in long bones was investigated in rat tibia in fetuses on gestational days (GD) 16–21 and in neonates and juvenile individuals on postnatal days (PD) 1–28. A double immunostaining method was applied to study the co‐localization of the neuronal growth marker growth‐associated protein 43 (GAP‐43) and the pan‐neuronal marker protein gene product 9.5 (PGP 9.5) as well as that of two sensory fibre‐associated neuropeptides, calcitonin gene‐related peptide (CGRP) and substance P (SP). The earliest, not yet chemically coded, nerve fibres were observed on GD17 in the perichondrium of the proximal epiphysis. Further development of the innervation was characterized by the successive appearance of nerve fibres in the perichondrium/periosteum of the shaft (GD19), the bone marrow cavity and intercondylar eminence (GD21), the metaphyses (PD1), the cartilage canals penetrating into the epiphyses (PD7), and finally in the secondary ossification centres (PD10) and epiphyseal bone marrow (PD14). Maturation of the fibres, manifested by their immunoreactivity for CGRP and SP, was visible on GD21 in the epiphyseal perichondrium, the periosteum of the shaft and the bone marrow, on PD1 in the intercondylar eminence and the metaphyses, on PD7 in the cartilage canals, on PD10 in the secondary ossification centres and on PD14 in the epiphyseal bone marrow. The temporal and topographic pattern of nerve fibre appearance corresponds with the development of regions characterized by active mineralization and bone remodelling, suggesting a possible involvement of the sensory innervation in these processes.
Morphogenesis of the fibrous sheath in the marsupial spermatozoon
Authors: Ricci M. , Breed W. G. 
Published: July 2005

AbstractThe spermatozoon fibrous sheath contains longitudinal columns and circumferential ribs. It surrounds the axoneme of the principal piece of the mammalian sperm tail, and may be important in sperm stability and motility. Here we describe its assembly during spermiogenesis in a marsupial, the brush‐tail possum, and compare its structural organization with that of eutherian mammals, birds and reptiles. Transmission electron microscopy showed that possum fibrous sheath assembly is a multistep process extending in a distal‐to‐proximal direction along the axoneme from steps 4 to 14 of spermiogenesis. For the most part, assembly of the longitudinal columns occurs before that of the circumferential ribs. Immunohistochemical and immunogold labelling showed that fibrous sheath proteins are first present in the spermatid cytoplasm; at least some of the proteins of the sheath precursors differ from those in the mature fibrous sheath. That immunoreactivity develops after initiation of chromatin condensation suggests that fibrous sheath proteins, or their mRNAs, are stored within the spermatid cytoplasmic lobule prior to their assembly along the axoneme. These findings are similar to those in laboratory rats, and thus suggests that the mode of fibrous sheath assembly evolved in a common ancestor over 125 million years ago, prior to the divergence of marsupial and eutherian lineages.
Gap junctions of the medial collateral ligament: structure, distribution, associations and function
Authors: Chi Simon S. , Rattner J. B. , Sciore Paul , Boorman Richard , Lo Ian K. Y. 
Published: July 2005

AbstractLigaments are composed of two major components: cells and extracellular matrix. The cells express gap junction proteins and are arranged into a series of rows that traverse the tissue, suggesting that all the cells of the tissue are functionally interconnected. The results of our study demonstrate that medial collateral ligament (MCL) cells do not have a uniform fusiform morphology or placement along a row of cells as previously suggested, but rather display a complex placement and form that weaves within the collagen matrix in a manner that is far more extensive and complex than previously appreciated. Within this morphological context, we find that MCL cells in vivo contain functional gap junctions (verified using fluorescence recovery after photobleaching) that are localized to sites of close cell–cell contact, and this pattern imparts or reflects a bipolarity inherent to each cell. When we studied ligament cells in conventional tissue culture we found that this bipolarity is lost, and the placement of gap junctions and their related proteins, as well as general cell morphology, is also altered. Finally, our study demonstrates, for the first time, that in addition to gap junctions, adherens junctions and desmosomes are also expressed by MCL cells both in vivo and in vitro and map to sites of cell–cell contact.
Estimation of number of follicles, volume of colloid and inner follicular surface area in the thyroid gland of rats
Authors: Hartoft‐Nielsen M. L. , Rasmussen Å. K. , Feldt‐Rasmussen U. , Buschard K. , Bock T. 
Published: July 2005

AbstractVolume is an important variable in assessing the growth and involution of the thyroid gland. The functional unit in the thyroid is the follicle, which consists of thyrocytes surrounding colloid. The size of a follicle depends on the number of cells and the amount of colloid. These are interchangeable and vary according to biological activity. Direct measurements of these variables provide information on structures involved in thyroid hormone synthesis, storage and secretion, and also on changes at the morphological and functional levels. Stereological methods are developed to obtain information on three‐dimensional structures from two‐dimensional sections and to achieve information on an entire organ by examining a minor part of it. Full‐grown male Sprague–Dawley rats were used to develop a set of methods relying on unbiased stereological principles to determine the number of follicles, the total volume of colloid and the inner follicular surface area in the thyroid gland. The total volume of colloid was positively correlated (P < 0.021) with the number of follicles and the inner follicular surface area (P < 0.002) but not to the mean volume of colloid in each follicle. Thus under physiological conditions an increase in the total volume of colloid is associated with an increased number of follicles with a constant size distribution rather than a larger volume of colloid in each follicle. This implies that under physiological conditions there is equilibrium in the size distribution of the volume of colloid in each follicle.
How to be a Value‐Free Advocate of Laissez Faire
Authors: Gunning J. Patrick 
Published: July 2005

Abstract.  Ludwig von Mises is often regarded as a “champion” of laissez faire. This characterization seems to contradict Mises's clear statement that economics is value free. The aim of this paper is to resolve this apparent contradiction. We accomplish this by distinguishing, as Mises did, between the advocacy of specific laissez‐faire policies and the advocacy of a laissez‐faire ideology vis‐à‐vis the alternative ideologies of socialism and interventionism. Mises argued that the logic of a value‐free economics could be used to show that socialist and interventionist policies would not achieve a goal that the socialists and interventionists implicitly or explicitly aim to achieve, that of progress in terms of material wealth for the members of society. Thus, Mises resolved the contradiction by shifting the debate from the welfare analysis of particular policies to a logical analysis of the ends of a particular ideology and the means available to achieve those ends.In a seminal paper in neo‐Austrian economics, Murray Rothbard criticized Mises. We analyze Rothbard's argument partly as a means of elucidating Mises's views and argue that Rothbard misinterpreted Mises and quoted him out of context. Rothbard failed to adequately support his claim that Mises held the beliefs that Rothbard attributed to him. Moreover, Rothbard's paper undermined the value freedom that Mises regarded as a crucial characteristic of economics.