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IFRS 17 Insurance Contracts is a new accounting standard currently expected to come into force on 1 January 2023. It supersedes IFRS 4 Insurance Contracts. IFRS 17 establishes key principles that entities must apply in all aspects of the accounting of insurance contracts. In doing so, the Standard aims to increase the usefulness, comparability, transparency and quality of financial statements.
A fundamental concept introduced by IFRS 17 is the contractual service margin (CSM). This represents the unearned profit that an entity expects to earn as it provides services. However, as a principles-based standard, IFRS 17 results in entities having to apply significant judgement when determining the inputs, assumptions and techniques it uses to determine the CSM at each reporting period.
In general, the Standard resolves broad categories of mismatches which arise under IFRS 4. Notable examples include mismatches between assets recorded at current market value and liabilities calculated using fixed discount rates as well as inconsistencies in the timing of profit recognition over the duration of an insurance contract. However, there are requirements of IFRS 17 that may create economic or accounting mismatches of its own. For example, new mismatches could arise between the measurement of underlying contracts and the corresponding reinsurance held. Additionally, mismatches can still arise between the measurement of liabilities and the assets that support the liabilities.
This paper explores the technical, operational and commercial issues that arise across these and other areas focusing on the CSM. As a standard that is still very much in its infancy, and for which wider consensus on topics is yet to be achieved, this paper aims to provide readers with a deeper understanding of the issues and opportunities that accompany it.
To describe the eating behaviour styles of Irish teens and to explore the relationships between demographic factors, BMI and dietary intake and these eating behaviour styles.
Cross-sectional data from the Irish National Teens’ Food Survey (2005–2006). The Dutch Eating Behaviour Questionnaire assessed three eating behaviour styles in teens: restrained, emotional and external eating. Data were stratified by sex and age groups.
The Republic of Ireland.
Nationally representative sample of teens aged 13–17 years (n 441).
The highest scoring eating behaviour style was external eating (2·83 external v. 1·79 restraint and 1·84 emotional). Girls scored higher than boys on all three scales (Restraint: 2·04 v. 1·56, P < 0·001, Emotional: 2·15 v. 1·55, P < 0·001 and External: 2·91 v. 2·76, P = 0·03), and older teens scored higher than younger teens on the Emotional (1·97 v. 1·67, P < 0·001) and External scales (2·91 v. 2·72, P = 0·01). Teens classified as overweight/obese scored higher than those classified as normal weight on the Restraint scale (2·15 v. 1·71, P < 0·001) and lower on the External scale (2·67 v. 2·87, P < 0·03). Daily energy intake was negatively correlated with the Restraint (r −0·343, P < 0·001) and Emotional scales (r −0·137, P = 0·004) and positively correlated with the External scale (r 0·110, P = 0·02).
External eating is the predominant eating behaviour style among Irish teens, but sex, age, BMI and dietary differences exist for each eating behaviour style. Including measures of eating behaviour styles into future dietary research could help understand both how and why as well as what people eat.
Positive symptoms are a useful predictor of aggression in schizophrenia. Although a similar pattern of abnormal brain structures related to both positive symptoms and aggression has been reported, this observation has not yet been confirmed in a single sample.
To study the association between positive symptoms and aggression in schizophrenia on a neurobiological level, a prospective meta-analytic approach was employed to analyze harmonized structural neuroimaging data from 10 research centers worldwide. We analyzed brain MRI scans from 902 individuals with a primary diagnosis of schizophrenia and 952 healthy controls.
The result identified a widespread cortical thickness reduction in schizophrenia compared to their controls. Two separate meta-regression analyses revealed that a common pattern of reduced cortical gray matter thickness within the left lateral temporal lobe and right midcingulate cortex was significantly associated with both positive symptoms and aggression.
These findings suggested that positive symptoms such as formal thought disorder and auditory misperception, combined with cognitive impairments reflecting difficulties in deploying an adaptive control toward perceived threats, could escalate the likelihood of aggression in schizophrenia.
Our understanding of the complex relationship between schizophrenia symptomatology and etiological factors can be improved by studying brain-based correlates of schizophrenia. Research showed that impairments in value processing and executive functioning, which have been associated with prefrontal brain areas [particularly the medial orbitofrontal cortex (MOFC)], are linked to negative symptoms. Here we tested the hypothesis that MOFC thickness is associated with negative symptom severity.
This study included 1985 individuals with schizophrenia from 17 research groups around the world contributing to the ENIGMA Schizophrenia Working Group. Cortical thickness values were obtained from T1-weighted structural brain scans using FreeSurfer. A meta-analysis across sites was conducted over effect sizes from a model predicting cortical thickness by negative symptom score (harmonized Scale for the Assessment of Negative Symptoms or Positive and Negative Syndrome Scale scores).
Meta-analytical results showed that left, but not right, MOFC thickness was significantly associated with negative symptom severity (βstd = −0.075; p = 0.019) after accounting for age, gender, and site. This effect remained significant (p = 0.036) in a model including overall illness severity. Covarying for duration of illness, age of onset, antipsychotic medication or handedness weakened the association of negative symptoms with left MOFC thickness. As part of a secondary analysis including 10 other prefrontal regions further associations in the left lateral orbitofrontal gyrus and pars opercularis emerged.
Using an unusually large cohort and a meta-analytical approach, our findings point towards a link between prefrontal thinning and negative symptom severity in schizophrenia. This finding provides further insight into the relationship between structural brain abnormalities and negative symptoms in schizophrenia.
The incidence of carbapenem-resistant Enterobacteriaceae (CRE) has increased worldwide with great regional variability. Infections caused by these organisms are associated with crude mortality rates of up to 70%. The spread of CRE in healthcare settings is both an important medical problem and a major global public health threat. All countries are at risk of falling victim to the emergence of CRE; therefore, a preparedness plan is required to avoid the catastrophic natural course of this epidemic. Proactive and adequate preventive measures locally, regionally, and nationally are required to contain the spread of these bacteria. The keys to success in preventing the establishment of CRE endemicity in a region are early detection through targeted laboratory protocols and containment of spread through comprehensive infection control measures. This guideline provides a strategic roadmap for infection control measures based on the best available evidence and expert opinion, to enable preparation of a multifaceted preparedness plan to abort epidemics of CRE.
The Gaia Science Alerts project (GSA) aims to augment a precision survey of the Milky Way with a controlled, precision survey of all classes of transient phenomena. While onboard BP/RP spectra from Gaia will ultimately allow us to classify many Gaia Alerts based on Gaia data alone, in the initial phases of the GSA project it is necessary to verify and classify discoveries with ground-based spectroscopic followup. In this article, we describe a subset of the ongoing Gaia Alerts followup programmes, and some of the initial science results from this work.
This paper gives a brief overview of the Gaia Research for European Astronomy Training (GREAT) network, including a description of the GREAT-ESF Research Network Programme and the GREAT Initial Training Network (GREAT-ITN). Scientific highlights from the GREAT-ITN are noted.
We prepared organically modified silica (ORMOSIL) nanoparticles with internal functional groups and mesoporosity, suitable for the incorporation of modalities for both MRI imaging and cancer treatment by neutron capture therapy using gadolinium-157 nuclei. These modalities were incorporated by preparing ORMOSIL nanoparticles with reactive functional groups throughout the nanoparticle body, followed by their conversion into the metal chelating moieties inside the nanoparticles.
The Gaia Photometric Science Alerts (GSA) group is the Gaia Data Processing and Analysis Consortium (DPAC) unit responsible for releasing alerts on Gaia transient candidates from a daily flow of initially reduced data. In preparation for obtaining the rates for different transient families with Gaia, one of the main goals of GSA is to reliably identify and characterize the candidates. In this article, we describe the simulations used to understand and predict possible selection effects and the techniques used to identify the nature of the transient alerts provided by Gaia.
In Ontario, Canada, the number of Salmonella Enteritidis (SE) cases increased over the years 2005–2010. A population-based case-control study was undertaken from January to August 2011 for the purpose of identifying risk factors for acquiring illness due to SE within Ontario. A total of 199 cases and 241 controls were enrolled. After adjustment for confounders, consuming any poultry meat [adjusted odds ratio (aOR) 2·24, 95% confidence interval (CI) 1·31–3·83], processed chicken (aOR 3·32, 95% CI 1·26–8·76) and not washing hands following handling of raw eggs (OR 2·82, 95% CI 1·48–5·37) were significantly associated with SE infection. The population attributable fraction was 46% for any poultry meat consumption and 10% for processed chicken. Poultry meat continues to be identified as a risk factor for SE illness. Control of SE at source, as well as proper food handling practices, are required to reduce the number of SE cases.
Nutrition support is an important part of care management in critically ill patients, not only to prevent and treat malnutrition but also it has a significant impact on recovery from illness and overall outcome. There is little information available about present nutritional support practice for patients in intensive care units (ICU) in the UK. This survey was designed to evaluate the present nutrition support practice in ICU and high dependency units (HDU) in England. Data were gathered by a 72 h phone survey from 245 ICU and HDU in 196 hospitals in England. A questionnaire was completed over the telephone, including general information, nutrition support and teams involved in the nutrition management in the ICU. Of 1286 total patients in the ICU, 703 (54·6 %) were receiving nasogastric feeding, two (1·5 %) were receiving feeding via a percutaneous endoscopically placed gastrostomy tube and two (1·5 %) were receiving nasojejunal feeding. One hundred and forty-seven (11·4 %) patients were on parenteral feeding during the study period. A nutrition support team was not available in 158 (83·1 %) ICU and there was no dietitian or specialist nutrition nurse to cover ICU in nine (4·7 %) hospitals. In conclusion, the present survey reported an increased trend in usage of enteral feeding in ICU in England, and a reduction in the use of parenteral nutrition compared with previous surveys. However, we are still far from integrating nutrition into care management in the ICU.
We consider a multiclass single-server queueing network as a model of a packet switching network. The rates packets are sent into this network are controlled by queues which act as congestion windows. By considering a sequence of congestion controls, we analyse a sequence of stationary queueing networks. In this asymptotic regime, the service capacity of the network remains constant and the sequence of congestion controllers act to exploit the network's capacity by increasing the number of packets within the network. We show that the stationary throughput of routes on this sequence of networks converges to an allocation that maximises aggregate utility subject to the network's capacity constraints. To perform this analysis, we require that our utility functions satisfy an exponential concavity condition. This family of utilities includes weighted α-fair utilities for α > 1.
The first digital astronomical surveys emphasised exploration of the sky away from the crowded Galactic Plane. But now, increased computing power has made it possible to take on comprehensive surveying of the Galactic Plane even at high spatial resolution and down to faint magnitude limits. A number of ambitious wide-area surveys sampling high energies, optical wavelengths, the infrared, sub-millimetre and radio ranges are complete, in process, or about to begin. The goals of these surveys are as broad as Galactic science itself, but are mainly focused either on solving key problems in star formation and stellar evolution, or on mapping the complex substructures of the Galactic bulge and disk in order to see more clearly how the whole is constructed. This meeting brought together researchers directly involved in the many surveys, along with specialists in the observations and modelling of the ISM, stellar evolution, and the structure of the Galactic Disk and Bulge.
We highlight the IPHAS Data Releases and how access to the primary data products has been implemented through use of standard virtual observatory (VO) publishing interfaces as provided by the Astro- Grid system. The IPHAS Early Data release (EDR), is a photometric catalogue of more than 200 million unique objects, coupled with associated image data covering more than 1000 square degrees in three colours. These data represent the largest data sets to date published solely through Virtual Observatory interfaces.
Gaia development is in full speed aiming to the launch in December 2011. While the entities formally responsible to make Gaia happen are very focused to be ready in time, it is necessary to explore the readiness of the wider scientific community to exploit Gaia data in the future. The GST sees a role for itself in building and enabling the community to use the Gaia catalogues when they become available. This paper gives the background for the current activities the GST is taking to promote the community to start preparations for the exploitation of Gaia data.