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Research reported nearly 20 years ago concluded that the ability to make auditory pitch discriminations is impaired in some Ss by prolonged listening to sonar returns. As a special type of pitch discrimination, discrimination of doppler, is of importance in classifying sonar signals, an experiment was performed to determine whether or not listening to sonar returns for 90 minutes impairs the ability to discriminate doppler. No impairment was found. A second aim of this experiment was to evaluate the effectiveness of an alertness indicator when listening for sonar signals. With the indicator 16 per cent more signals were detected than without it.

ABSTRACT
This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of Tucker's efforts, the evolution of the legal liability of financial and accounting officers over the next several decades, the increasing complexity of corporate finance and financial reporting that led to the establishment of the CFO as a position second only to the CEO, and the place of the accounting officer among senior management, are analyzed in the subsequent sections.

This paper reviews 107 academic research publications appearing between 1988 and 2011 that studied accounting changes in post-communist economies. While there has been a significant amount of prior research focusing on accounting changes in economies undergoing the transition from communism to a market economy, there has been a lack of synthesis and overview of the literature in this field. In order to develop such a synthesis and overview, the reviewed publications have been categorized according to a framework proposed by Barbu (2006), and then further classified into changes pertaining to accounting institutions, changes in accounting systems (i.e. legislation, principles and standards), and interactions between economic changes and accounting changes. We then interpret our findings through several theoretical frameworks that provide explanations regarding relationships between economic changes (i.e. in particular the transition from communism to a market economy) and accounting changes. This analysis has led to a proposed new framework to better understand relationships between economic changes and accounting changes during the transition from communism to a market-based economy.

International audience ; As a framework of analysis, Institutional Theory has been used to explain the various ways that organizations develop and change through time in response to various kinds of institutional pressure. This paper contributes to the Institutional Theory literature in several ways. First, the focus of the paper is on recent changes in the regulatory structures for "statutory auditing", an important function in contemporary capitalism. Second, we extend Institutional Theory through an international comparative analysis of changes in the regulatory structures for statutory auditing in the United States, France and Canada. Third, in a manner similar to Dillard et al. (2004), we extend Institutional Theory through an increased focus on the political aspects of institutional change with regard to the regulation of statutory auditing. Our overall finding is that there has been significant change in the regulatory structures for statutory auditing in recent years, resulting in increased levels of institutional isomorphism. Pressures, primarily external to the domestic regulatory frameworks, have resulted in greater legalism in the regulation of statutory auditing in the three countries examined. Globalization of international capital markets partly explains this phenomenon, but coercive isomorphism and mimetic isomorphism are also seen as playing important roles in this process. Key words: ; En tant que cadre d'analyse, la théorie institutionnelle a été utilisée pour expliquer les différentes manières que les organisations développent et évoluent à travers le temps, en réponse à différents types de pressions institutionnelles. Cet article contribue à la littérature de la théorie institutionnelle de plusieurs façons. Tout d'abord, l'objet de l'étude est sur les récents changements dans les structures de régulation de l'audit légale et statutaire, une fonction importante dans le capitalisme contemporain. Deuxièmement, nous étendons la théorie institutionnelle par le biais d'une analyse comparative ...

AIMS: There are a growing number of organisations working to address the connections between climate change and health. This article introduces the concept of 'theories of change' – the methodology by which organisations or movements hope to bring about social change – and applies it to the current climate change and health movement in England. Through movement mapping, the article describes and offers reflections on the climate change and health ecosystems in England. METHODS: Organisations working on climate change and health in England were identified and publicly available information was collated to map movement characteristics, target stakeholders and methodologies deployed, using an inductive, iterative approach. RESULTS: A total of 98 organisations working on health and climate change (and/or sustainability) were initially identified, of which 70 met the inclusion criteria. Most organisations target two or more stakeholders, with healthcare workers, management structures, and government being most commonly cited. Methodological approaches identified include Formal education programmes; Awareness-raising; Purchasing-procurement power; Advocacy; Financial; Media-messaging; Networking; Knowledge generation; and Policy making, of which education, awareness-raising, and advocacy are most commonly used. CONCLUSION: There is a tendency for climate change and health organisations in England to focus on individual level and sectoral change over system change. More could be made of the potential for the healthcare professions' voice and messaging for the wider climate movement. Given the rapid boom of climate change and health organisations in recent years, a mind-set shift that recognises different players as part of a cohesive ecosystem with better coordination and collaboration may reduce unnecessary work, and facilitate more cohesive outcomes.

Background Adverse pregnancy outcomes can be prevented through the early detection and treatment of anaemia, HIV and syphilis during the antenatal period. Rates of testing for anaemia, HIV and syphilis among women attending antenatal services in Indonesia are low, despite its mandate in national guidelines and international policy. Methods Midwife-held antenatal care records for 2015 from 8 villages in 2 sub-districts within Cianjur district were reviewed, alongside the available sub-district Puskesmas (Community Health Centre) maternity and laboratory records. We conducted four focus group discussions with kaders (community health workers) (n=16) and midwives (n=9), and 13 semi-structured interviews with laboratory and counselling, public sector maternity and HIV management and relevant non-governmental organisation staff. Participants were recruited from village, sub-district, district and national level as relevant to role. Results We were unable to find a single recorded result of antenatal testing for HIV, syphilis or anaemia in the village (566 women) or Puskesmas records (2,816 women) for 2015. Laboratory records did not specifically identify antenatal women. Participants described conducting and reporting testing in a largely ad hoc manner; relying on referral to health facilities based on clinical suspicion or separate non-maternity voluntary counselling and testing programs. Participants recognized significant systematic challenges with key differences between the more acceptable (and reportedly more often implemented) haemoglobin testing and the less acceptable (and barely implemented) HIV and syphilis testing. However, a clear need for leadership and accountability emerged as an important factor for prioritizing antenatal testing and addressing these testing gaps. Conclusions Practical solutions such as revised registers, availability of point-of-care tests and capacity building of field staff will therefore need to be accompanied by both funding and political will to coordinate, prioritize and be accountable for testing in pregnancy.

BACKGROUND: Adverse pregnancy outcomes can be prevented through the early detection and treatment of anaemia, HIV and syphilis during the antenatal period. Rates of testing for anaemia, HIV and syphilis among women attending antenatal services in Indonesia are low, despite its mandate in national guidelines and international policy. METHODS: Midwife-held antenatal care records for 2015 from 8 villages in 2 sub-districts within Cianjur district were reviewed, alongside the available sub-district Puskesmas (Community Health Centre) maternity and laboratory records. We conducted four focus group discussions with kaders (community health workers) (n = 16) and midwives (n = 9), and 13 semi-structured interviews with laboratory and counselling, public sector maternity and HIV management and relevant non-governmental organisation staff. Participants were recruited from village, sub-district, district and national level as relevant to role. RESULTS: We were unable to find a single recorded result of antenatal testing for HIV, syphilis or anaemia in the village (566 women) or Puskesmas records (2816 women) for 2015. Laboratory records did not specifically identify antenatal women. Participants described conducting and reporting testing in a largely ad hoc manner; relying on referral to health facilities based on clinical suspicion or separate non-maternity voluntary counselling and testing programs. Participants recognized significant systematic challenges with key differences between the more acceptable (and reportedly more often implemented) haemoglobin testing and the less acceptable (and barely implemented) HIV and syphilis testing. However, a clear need for leadership and accountability emerged as an important factor for prioritizing antenatal testing and addressing these testing gaps. CONCLUSIONS: Practical solutions such as revised registers, availability of point-of-care tests and capacity building of field staff will therefore need to be accompanied by both funding and political will to coordinate, prioritize ...

Background: Adverse pregnancy outcomes can be prevented through the early detection and treatment of anaemia, HIV and syphilis during the antenatal period. Rates of testing for anaemia, HIV and syphilis among women attending antenatal services in Indonesia are low, despite its mandate in national guidelines and international policy.Methods: Midwife-held antenatal care records for 2015 from 8 villages in 2 sub-districts within Cianjur district were reviewed, alongside the available sub-district Puskesmas (Community Health Centre) maternity and laboratory records. We conducted four focus group discussions with kaders (community health workers) (n = 16) and midwives (n = 9), and 13 semi-structured interviews with laboratory and counselling, public sector maternity and HIV management and relevant non-governmental organisation staff. Participants were recruited from village, sub-district, district and national level as relevant to role.Results: We were unable to find a single recorded result of antenatal testing for HIV, syphilis or anaemia in the village (566 women) or Puskesmas records (2816 women) for 2015. Laboratory records did not specifically identify antenatal women. Participants described conducting and reporting testing in a largely ad hoc manner; relying on referral to health facilities based on clinical suspicion or separate non-maternity voluntary counselling and testing programs. Participants recognized significant systematic challenges with key differences between the more acceptable (and reportedly more often implemented) haemoglobin testing and the less acceptable (and barely implemented) HIV and syphilis testing. However, a clear need for leadership and accountability emerged as an important factor for prioritizing antenatal testing and addressing these testing gaps.Conclusions: Practical solutions such as revised registers, availability of point-of-care tests and capacity building of field staff will therefore need to be accompanied by both funding and political will to coordinate, prioritize and ...