title: The effects of mask-wearing and teleneuropsychological assessment on people's memory performance on neuropsychological tests

authors: Rich, Tiffany

abstract: In the wake of the Coronavirus disease (COVID-19), the standardised conditions of neuropsychological assessments were greatly impacted to prevent the spread of COVID-19. Neuropsychological assessment conditions were altered to be conducted remotely on Zoom (teleneuropsychological) or continued in-person with the use of face masks. The changes to standardised assessment conditions led to an increase in people’s worries around assessment, made it harder to hear the assessor which led people to increase their listening effort and created more ambiguous non-verbal social cues (Bottalico et al., 2020; Aguilar & Leguizamon, 2021). These additional assessment aspects may be leading to increased pressure on people’s cognitive load by taking up more of their cognitive resources and attention, then leaving less cognitive resources to focus on the assessment. Moreover, memory tests require high rates of attention and focus to accurately encode, manipulate and retrieve information that is presented. However, the added pressure on cognitive load leaves less available cognitive resources to focus on the memory tests, which in turn may influence people’s performance on these tests. When cognitive load is overloaded, people have issues with attention, encoding and later retrieving or remembering that same information (Lezak et al., 2004). To determine whether the changes to assessment conditions (test environment and mask-wearing) impact people’s memory performance, we conducted a 2x2 mixed methods design (between-subjects factor: test environment (zoom/in-person), within-subjects factor: mask-wearing (mask/no mask). Our sample consisted of 64 participants, aged 18-59, with 43 females, 20 males and 1 participant who preferred to self-describe. Participants were included based on a screening criteria and were required to complete a range of neuropsychological tests for two sessions, either via Zoom or in-person, 1-2 weeks apart. All participants completed one session with the assessor wearing a mask and one session without. Participants scores were compared on the Verbal Learning, Digit Span and Verbal Fluency subtests between the test environments (Zoom/In-person) and mask-wearing (Mask/no mask) variables, to assess their impacts on people’s memory functioning. Results showed no significant differences between participants’ performance on these tests between the in-person and teleneuropsychological assessments or mask-wearing compared to no mask. A statistically significant but not clinically significant interaction effect was found on Verbal Learning trial 5, where participants performed the worst in the Zoom condition when the assessor was wearing a mask. This result was not clinically significant and overall, our results suggest teleneuropsychological assessment and mask wearing during assessment do not impact people’s memory performance and, therefore, are valid and reliable methods of assessment in a population aged 18-59 years with no cognitive impairments. However, we did find that the alternate forms used for the Verbal Learning subtest were not equivalent. Participants’ performed statistically significantly worse and recalled fewer words on the Crawford Verbal Learning test compared to the Rey Auditory Verbal Learning Test (RAVLT). This result was not clinically significant but is a clinically meaningful finding for neuropsychologists in New Zealand to consider when administering alternate forms of the RAVLT test.

text: The effects of mask-wearing and teleneuropsychological assessment on people's memory performance on neuropsychological tests In the wake of the Coronavirus disease (COVID-19), the standardised conditions of neuropsychological assessments were greatly impacted to prevent the spread of COVID-19. Neuropsychological assessment conditions were altered to be conducted remotely on Zoom (teleneuropsychological) or continued in-person with the use of face masks. The changes to standardised assessment conditions led to an increase in people’s worries around assessment, made it harder to hear the assessor which led people to increase their listening effort and created more ambiguous non-verbal social cues (Bottalico et al., 2020; Aguilar & Leguizamon, 2021). These additional assessment aspects may be leading to increased pressure on people’s cognitive load by taking up more of their cognitive resources and attention, then leaving less cognitive resources to focus on the assessment. Moreover, memory tests require high rates of attention and focus to accurately encode, manipulate and retrieve information that is presented. However, the added pressure on cognitive load leaves less available cognitive resources to focus on the memory tests, which in turn may influence people’s performance on these tests. When cognitive load is overloaded, people have issues with attention, encoding and later retrieving or remembering that same information (Lezak et al., 2004). To determine whether the changes to assessment conditions (test environment and mask-wearing) impact people’s memory performance, we conducted a 2x2 mixed methods design (between-subjects factor: test environment (zoom/in-person), within-subjects factor: mask-wearing (mask/no mask). Our sample consisted of 64 participants, aged 18-59, with 43 females, 20 males and 1 participant who preferred to self-describe. Participants were included based on a screening criteria and were required to complete a range of neuropsychological tests for two sessions, either via Zoom or in-person, 1-2 weeks apart. All participants completed one session with the assessor wearing a mask and one session without. Participants scores were compared on the Verbal Learning, Digit Span and Verbal Fluency subtests between the test environments (Zoom/In-person) and mask-wearing (Mask/no mask) variables, to assess their impacts on people’s memory functioning. Results showed no significant differences between participants’ performance on these tests between the in-person and teleneuropsychological assessments or mask-wearing compared to no mask. A statistically significant but not clinically significant interaction effect was found on Verbal Learning trial 5, where participants performed the worst in the Zoom condition when the assessor was wearing a mask. This result was not clinically significant and overall, our results suggest teleneuropsychological assessment and mask wearing during assessment do not impact people’s memory performance and, therefore, are valid and reliable methods of assessment in a population aged 18-59 years with no cognitive impairments. However, we did find that the alternate forms used for the Verbal Learning subtest were not equivalent. Participants’ performed statistically significantly worse and recalled fewer words on the Crawford Verbal Learning test compared to the Rey Auditory Verbal Learning Test (RAVLT). This result was not clinically significant but is a clinically meaningful finding for neuropsychologists in New Zealand to consider when administering alternate forms of the RAVLT test.

year: 2023

title: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

text: International financial reporting standards for small and medium-sized entities: A new institutional sociology perspective Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach: The theoretical framework adopted in this study draws on insights from new institutional sociology theory. An interview-based qualitative research was conducted with accountants and owners of SMEs, representatives from government agencies and the accounting standards-setting authority of Sri Lanka. Findings: The emphasis on the need for international accounting standards for SMEs due to international structures and activities is not a priority for Sri Lankan SMEs. Sri Lankan SME owners do not receive requests to provide internationally comparable financial statements from their trade partners and international activities such as foreign exports, borrowings and ownerships are irrelevant business activities for them. Hence, findings reveal that the decision to adopt the IFRS for SMEs was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. It appears from the results that the influence of local users’ needs and the government interference on the development of accounting standards does not exist in Sri Lanka. Research limitations/implications: The research is limited to a single country. The data were collected from SMEs in Sri Lanka, as intended by the research boundary.[AQ1] The study has implications for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. Originality/value: The extant literature on IFRS for SMEs is sparse and mostly conducted through questionnaire surveys with a single user group of SME financial information.

year: 2021-06-28

title: Lake Rotokakahi water quality modelling

authors: Jones, Hannah Frances Emily

abstract: Lake Rotokakahi is an iwi-owned lake, administered by the Lake Rotokakahi Board of Control. The lake has a surface area of 4.4 km2, a mean depth of 17.5 m, and a catchment of 19.7 km2 of which most is in exotic forest (46.5%), with some pasture (27.8%) and regenerating native forest and scrub (25.7%). Lake Rotokakahi has only one permanent surface inflow and it is assumed that the lake must be predominantly groundwater fed. The lake outflow, Te Wairoa Stream, flows into Lake Tarawera. Monitoring indicates that water quality has recently declined in the lake, with a shift from a mesotrophic state in the 1990's, to currently being classified as eutrophic. Increased algal biomass has reduced water clarity and in May 2011 the first ever recorded algae bloom of a toxic cyanobacterium species resulted in a fish kill in Te Wairoa Stream. With the majority of the catchment in either exotic or native forest, the cause for the decline in water quality is unclear. However there is some concern that forestry harvesting operations may lead to increased surface runoff of sediment and associated phosphorus in ephemeral streams that feed into the lake. The objective of this study was to setup a water quality model for Lake Rotokakahi, which in the future may provide a decisionsupport tool for lake managers.
The model used, DYRESM-CAEDYM, is a one-dimensional (1D) coupled hydrodynamic-water quality model that has been widely used in New Zealand and overseas. Methodology for deriving model forcing data (e.g. meteorological data, inflow volumes and nutrient loads), including the application of catchment and lake water balances, is described in this report. The catchment water balance indicates that groundwater and rainfall account for 37% and 42%, respectively, of the total inflow volume to the lake, with surface and ephemeral inflows contributing a smaller proportion (c. 20% combined). Furthermore, it appears that groundwater contributes a significant proportion (c. 60 - 70%) of the total nutrient loads, although surface and ephemeral inflows also contribute a significant proportion (34%) of the total phosphorus load. It should be noted that the catchment water balance is based on a very limited dataset, and therefore subject to significant uncertainty. 
We simulated the period July 2009 to June 2012 with DYRESM-CAEDYM. Model performance statistics indicated reasonable simulation of water quality for the calibration period, but did not satisfactorily capture the magnitude and dynamics of chlorophyll a and some nutrient species over an independent model validation period. There may be a number of reasons for the poor model performance over the validation period. For example, it may be that zooplankton and/or freshwater mussels (kakahi), which were not included in the model configuration, may exert significant grazing pressure on the phytoplankton populations at certain times. Furthermore, the significant uncertainty in the catchment water and nutrient loads most likely will have affected model performance. Nutrient concentrations are routinely monitored only in the surface inflow. There are no measurements of nutrient and sediment loads in ephemeral streams, and there is very limited data on groundwater nutrient concentrations.
In its current form, the DYRESM-CAEDYM model is not suitable for scenario testing of lake management options. It is recommended that effort is directed at quantification of ephemeral and groundwater inflows and their associated nutrient and (particularly for ephemeral inflows) sediment loads. This may be particularly important for ephemeral inflows located close to the lake that may be influenced by forestry harvesting operations. Recent increases in measured total phosphorus and phosphate concentrations in the surface inflow and in the lake, combined with the degradation of water quality that has already occurred over the last 20 years, provides further impetus for addressing this critical information gap. Were new data to  become available, opportunities exist for improving the performance of the current model and for developing a three-dimensional coupled hydrodynamic-water quality model (e.g. ELCOM-CAEDYM) with representation of kakahi and/or zooplankton, which may be able to resolve questions pertinent to the functioning of the lake, and to lake and catchment management.

text: Lake Rotokakahi water quality modelling Lake Rotokakahi is an iwi-owned lake, administered by the Lake Rotokakahi Board of Control. The lake has a surface area of 4.4 km2, a mean depth of 17.5 m, and a catchment of 19.7 km2 of which most is in exotic forest (46.5%), with some pasture (27.8%) and regenerating native forest and scrub (25.7%). Lake Rotokakahi has only one permanent surface inflow and it is assumed that the lake must be predominantly groundwater fed. The lake outflow, Te Wairoa Stream, flows into Lake Tarawera. Monitoring indicates that water quality has recently declined in the lake, with a shift from a mesotrophic state in the 1990's, to currently being classified as eutrophic. Increased algal biomass has reduced water clarity and in May 2011 the first ever recorded algae bloom of a toxic cyanobacterium species resulted in a fish kill in Te Wairoa Stream. With the majority of the catchment in either exotic or native forest, the cause for the decline in water quality is unclear. However there is some concern that forestry harvesting operations may lead to increased surface runoff of sediment and associated phosphorus in ephemeral streams that feed into the lake. The objective of this study was to setup a water quality model for Lake Rotokakahi, which in the future may provide a decisionsupport tool for lake managers.
The model used, DYRESM-CAEDYM, is a one-dimensional (1D) coupled hydrodynamic-water quality model that has been widely used in New Zealand and overseas. Methodology for deriving model forcing data (e.g. meteorological data, inflow volumes and nutrient loads), including the application of catchment and lake water balances, is described in this report. The catchment water balance indicates that groundwater and rainfall account for 37% and 42%, respectively, of the total inflow volume to the lake, with surface and ephemeral inflows contributing a smaller proportion (c. 20% combined). Furthermore, it appears that groundwater contributes a significant proportion (c. 60 - 70%) of the total nutrient loads, although surface and ephemeral inflows also contribute a significant proportion (34%) of the total phosphorus load. It should be noted that the catchment water balance is based on a very limited dataset, and therefore subject to significant uncertainty. 
We simulated the period July 2009 to June 2012 with DYRESM-CAEDYM. Model performance statistics indicated reasonable simulation of water quality for the calibration period, but did not satisfactorily capture the magnitude and dynamics of chlorophyll a and some nutrient species over an independent model validation period. There may be a number of reasons for the poor model performance over the validation period. For example, it may be that zooplankton and/or freshwater mussels (kakahi), which were not included in the model configuration, may exert significant grazing pressure on the phytoplankton populations at certain times. Furthermore, the significant uncertainty in the catchment water and nutrient loads most likely will have affected model performance. Nutrient concentrations are routinely monitored only in the surface inflow. There are no measurements of nutrient and sediment loads in ephemeral streams, and there is very limited data on groundwater nutrient concentrations.
In its current form, the DYRESM-CAEDYM model is not suitable for scenario testing of lake management options. It is recommended that effort is directed at quantification of ephemeral and groundwater inflows and their associated nutrient and (particularly for ephemeral inflows) sediment loads. This may be particularly important for ephemeral inflows located close to the lake that may be influenced by forestry harvesting operations. Recent increases in measured total phosphorus and phosphate concentrations in the surface inflow and in the lake, combined with the degradation of water quality that has already occurred over the last 20 years, provides further impetus for addressing this critical information gap. Were new data to  become available, opportunities exist for improving the performance of the current model and for developing a three-dimensional coupled hydrodynamic-water quality model (e.g. ELCOM-CAEDYM) with representation of kakahi and/or zooplankton, which may be able to resolve questions pertinent to the functioning of the lake, and to lake and catchment management.

year: 2014