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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.
Background: Since January 1, 2016 2358 people have died from opioid poisoning in Alberta. Buprenorphine/naloxone (bup/nal) is the recommended first line treatment for opioid use disorder (OUD) and this treatment can be initiated in emergency departments and urgent care centres (EDs). Aim Statement: This project aims to spread a quality improvement intervention to all 107 adult EDs in Alberta by March 31, 2020. The intervention supports clinicians to initiate bup/nal for eligible individuals and provide rapid referrals to OUD treatment clinics. Measures & Design: Local ED teams were identified (administrators, clinical nurse educators, physicians and, where available, pharmacists and social workers). Local teams were supported by a provincial project team (project manager, consultant, and five physician leads) through a multi-faceted implementation process using provincial order sets, clinician education products, and patient-facing information. We used administrative ED and pharmacy data to track the number of visits where bup/nal was given in ED, and whether discharged patients continued to fill any opioid agonist treatment (OAT) prescription 30 days after their index ED visit. OUD clinics reported the number of referrals received from EDs and the number attending their first appointment. Patient safety event reports were tracked to identify any unintended negative impacts. Evaluation/Results: We report data from May 15, 2018 (program start) to September 31, 2019. Forty-nine EDs (46% of 107) implemented the program and 22 (45% of 49) reported evaluation data. There were 5385 opioid-related visits to reporting ED sites after program adoption. Bup/nal was given during 832 ED visits (663 unique patients): 7 visits in the 1st quarter the program operated, 55 in the 2nd, 74 in the 3rd, 143 in the 4th, 294 in the 5th, and 255 in the 6th. Among 505 unique discharged patients with 30 day follow up data available 319 (63%) continued to fill any OAT prescription after receiving bup/nal in ED. 16 (70%) of 23 community clinics provided data. EDs referred patients to these clinics 440 times, and 236 referrals (54%) attended their first follow-up appointment. Available data may under-report program impact. 5 patient safety events have been reported, with no harm or minimal harm to the patient. Discussion/Impact: Results demonstrate effective spread and uptake of a standardized provincial ED based early medical intervention program for patients who live with OUD.
In this paper, longitudinal and lateral-directional aerodynamic characterisation of the Cropped Delta Reflex Wing (CDRW) configuration–based unmanned aerial vehicle is carried out by means of full-scale static wind-tunnel tests followed by full-scale flight testing. A predecided set of longitudinal and lateral/directional manoeuvres is performed to acquire the respective flight data, using a dedicated onboard flight data acquisition system. The compatibility of the acquired dynamics is quantified, in terms of scale factors and biases of the measured variables, using Kinematic consistency check. Maximum likelihood (ML), least squares and newly emerging neural Gauss–Newton (NGN) methods were implemented for a wing-alone delta configuration, mainly to capture the dynamic derivatives for both longitudinal and lateral directional cases. Estimated damping and weak dynamic derivatives, which are in general challenging to capture for a wing alone configuration, are consistent using ML and NGN methods. Validation of the estimated parameters with aerodynamic model is performed by proof-of-match exercise and are presented therein.
Background: Buprenorphine/naloxone (bup/nal) is a partial opioid agonist/antagonist and recommended first line treatment for opioid use disorder (OUD). Emergency departments (EDs) are a key point of contact with the healthcare system for patients living with OUD. Aim Statement: We implemented a multi-disciplinary quality improvement project to screen patients for OUD, initiate bup/nal for eligible individuals, and provide rapid next business day walk-in referrals to addiction clinics in the community. Measures & Design: From May to September 2018, our team worked with three ED sites and three addiction clinics to pilot the program. Implementation involved alignment with regulatory requirements, physician education, coordination with pharmacy to ensure in-ED medication access, and nurse education. The project is supported by a full-time project manager, data analyst, operations leaders, physician champions, provincial pharmacy, and the Emergency Strategic Clinical Network leadership team. For our pilot, our evaluation objective was to determine the degree to which our initiation and referral pathway was being utilized. We used administrative data to track the number of patients given bup/nal in ED, their demographics and whether they continued to fill bup/nal prescriptions 30 days after their ED visit. Addiction clinics reported both the number of patients referred to them and the number of patients attending their referral. Evaluation/Results: Administrative data shows 568 opioid-related visits to ED pilot sites during the pilot phase. Bup/nal was given to 60 unique patients in the ED during 66 unique visits. There were 32 (53%) male patients and 28 (47%) female patients. Median patient age was 34 (range: 21 to 79). ED visits where bup/nal was given had a median length of stay of 6 hours 57 minutes (IQR: 6 hours 20 minutes) and Canadian Triage Acuity Scores as follows: Level 1 – 1 (2%), Level 2 – 21 (32%), Level 3 – 32 (48%), Level 4 – 11 (17%), Level 5 – 1 (2%). 51 (77%) of these visits led to discharge. 24 (47%) discharged patients given bup/nal in ED continued to fill bup/nal prescriptions 30 days after their index ED visit. EDs also referred 37 patients with OUD to the 3 community clinics, and 16 of those individuals (43%) attended their first follow-up appointment. Discussion/Impact: Our pilot project demonstrates that with dedicated resources and broad institutional support, ED patients with OUD can be appropriately initiated on bup/nal and referred to community care.
The detection of a neutron star merger by the Advanced Laser Interferometer Gravitational-Wave Observatory and Advanced Virgo gravitational wave detectors, and the subsequent detection of an electromagnetic counterpart have opened a new era of transient astronomy. With upgrades to the Advanced Laser Interferometer Gravitational-Wave Observatory and Advanced Virgo detectors and new detectors coming online in Japan and India, neutron star mergers will be detected at a higher rate in the future, starting with the O3 observing run which will begin in early 2019. The detection of electromagnetic emission from these mergers provides vital information about merger parameters and allows independent measurement of the Hubble constant. The Australian Square Kilometre Array Pathfinder is expected to become fully operational in early 2019, and its 30 deg2 field of view will enable us to rapidly survey large areas of sky. In this work we explore prospects for detecting both prompt and long-term radio emission from neutron star mergers with Australian Square Kilometre Array Pathfinder and determine an observing strategy that optimises the use of telescope time. We investigate different strategies to tile the sky with telescope pointings in order to detect radio counterparts with limited observing time, using 475 simulated gravitational wave events. Our results show a significant improvement in observing efficiency when compared with a naïve strategy of covering the entire localisation above some confidence threshold, even when achieving the same total probability covered.
Measurements of local plasma parameters in dusty plasma are crucial for understanding
the physics issues related to such systems. The Langmuir probe, a small electrode
immersed in the plasma, provides such measurements. However, designing of a Langmuir
probe system in a dusty plasma environment demands special consideration. First, the
probe has to be miniaturized enough so that its perturbation on the ambient dust
structure is minimal. At the same time, the probe dimensions must be such that a
well-defined theory exists for interpretation of its characteristics. The associated
instrumentation must also support the measurement of current collected by the probe
with high signal to noise ratio. The most important consideration, of course, comes
from the fact that the probes are prone to dust contamination, as the dust particles
tend to stick to the probe surface and alter the current collecting area in
unpredictable ways. This article describes the design and operation of a Langmuir
probe system that resolves these challenging issues in dusty plasma. In doing so,
first, different theories that are used to interpret the probe characteristics in
collisionless as well as in collisional regimes are discussed, with special emphasis
on application. The critical issues associated with the current–voltage
characteristics of Langmuir probe obtained in different operating regimes are
discussed. Then, an algorithm for processing these characteristics efficiently in
presence of ion-neutral collisions in the probe sheath is presented.
Most nutritional studies on the development of children focus on mother–infant interactions. Maternal nutrition is critically involved in the growth and development of the fetus, but what about the father? The aim is to investigate the effects of paternal methyl-group donor intake (methionine, folate, betaine, choline) on paternal and offspring global DNA (hydroxy)methylation, offspring IGF2 DMR DNA methylation, and birth weight. Questionnaires, 7-day estimated dietary records, whole blood samples, and anthropometric measurements from 74 fathers were obtained. A total of 51 cord blood samples were collected and birth weight was obtained. DNA methylation status was measured using liquid chromatography-tandem mass spectrometry (global DNA (hydroxy)methylation) and pyrosequencing (IGF2 DMR methylation). Paternal betaine intake was positively associated with paternal global DNA hydroxymethylation (0.028% per 100 mg betaine increase, 95% CI: 0.003, 0.053, P=0.03) and cord blood global DNA methylation (0.679% per 100 mg betaine increase, 95% CI: 0.057, 1.302, P=0.03). Paternal methionine intake was positively associated with CpG1 (0.336% per 100 mg methionine increase, 95% CI: 0.103, 0.569, P=0.006), and mean CpG (0.201% per 100 mg methionine increase, 95% CI: 0.001, 0.402, P=0.049) methylation of the IGF2 DMR in cord blood. Further, a negative association between birth weight/birth weight-for-gestational age z-score and paternal betaine/methionine intake was found. In addition, a positive association between choline and birth weight/birth weight-for-gestational age z-score was also observed. Our data indicate a potential impact of paternal methyl-group donor intake on paternal global DNA hydroxymethylation, offspring global and IGF2 DMR DNA methylation, and prenatal growth.
In a quasineutral plasma, electrons undergo collective oscillations, known as plasma oscillations, when perturbed locally. The oscillations propagate due to finite temperature effects. However, the wave can lose the phase coherence between constituting oscillators in an inhomogeneous plasma (phase mixing) because of the dependence of plasma oscillation frequency on plasma density. The longitudinal electric field associated with the wave may be used to accelerate electrons to high energies by exciting large amplitude wave. However when the maximum amplitude of the wave is reached that plasma can sustain, the wave breaks. The phenomena of wave breaking and phase mixing have applications in plasma heating and particle acceleration. For detailed experimental investigation of these phenomena a new device, inverse mirror plasma experimental device (IMPED), has been designed and fabricated. The detailed considerations taken before designing the device, so that different aspects of these phenomena can be studied in a controlled manner, are described. Specifications of different components of the IMPED machine and their flexibility aspects in upgrading, if necessary, are discussed. Initial results meeting the prerequisite condition of the plasma for such study, such as a quiescent, collisionless and uniform plasma, are presented. The machine produces δnnoise/n ⩽ 1%, Luniform ~ 120 cm at argon filling pressure of ~10−4 mbar and axial magnetic field of B = 1090 G.
The paper presents the estimation of lateral-directional aerodynamic derivatives (parameters) using conventional and neural based methods from real flight data of Hansa-3 aircraft. The conventional methods such as least squares (LS) and maximum likelihood (ML) require an a priori postulation of mathematical model to estimate the parameters. Whereas the neural-based method such as Neural-Gauss-Newton (NGN) is an algorithm that utilises feed forward neural network and Gauss-Newton optimisation to estimate the parameters and does not require any a priori postulation of mathematical model or solution of equations of motion. In the paper, the LS, ML and NGN methods are applied to lateral-directional flight data in order to estimate parameters. The results obtained in terms of lateral-directional aerodynamic derivatives are reasonably accurate to establish LS, ML and NGN as parameter estimation methods along with NGN method having an additional advantage of non-requirement of a priori mathematical model. The paper also highlights the effect of different types of control inputs on parameter estimation. For this, three types of control inputs were used to generate real flight data. The ailerons and rudder were deflected in the first, the ailerons were deflected while keeping rudder at trim condition in the second and the rudder was deflected while keeping ailerons at trim condition in the third type of control input to generate the real flight data. The paper presents the effect of three different types of control inputs in terms of aerodynamic parameters estimated through conventional and neural based methods using flight data generated through these inputs.
The north eastern region (NER) of India receives a high amount of rainfall (2450 mm) both in terms of intensity and frequency. Most of the precipitation goes waste because of improper conservation measures and inadequate rainwater harvesting. Growing a second crop during winter (rabi) season on hill slopes and uplands without moisture conservation measure is almost impossible. A simple and very low-cost technique of in situ soil moisture conservation in maize (Zea mays L.)–toria (Brassica campestris L.) system has been developed using residue of preceding rainy season maize crop and mulching with locally available weed biomass Ambrosia artemisiifolia. Six residue mulching combinations tested were viz. control, Maize stalk cover (MSC), MSC + Ambrosia sp. 5 t/ha, MSC + Ambrosia sp. 10 t/ha, MSC + farmyard manure (FYM) 10 t/ha and MSC + Ambrosia sp. 5 t/ha + poultry manure 5 t/ha under zero tillage (ZT) and conventional tillage (CT) systems. Results showed that in situ residue retention of preceding maize crop along with green biomass of Ambrosia sp., applied before sowing of toria, maintained optimum soil moisture for good growth and higher yield of toria. The soil moisture content was consistently higher under residue mulched plots than that under control. All the residue mulching measures recorded higher crop yield for maize and toria than those observed under residue removal (control). The productivity of toria was enhanced by about 99%, only due to retention of MSC as mulch. Mulching with MSC + Ambrosia sp. 5 t/ha + poultry manure 5 t/ha recorded the highest seed yield of toria (four-year average: 641 kg/ha), which was 228% and 64% higher than no mulching (control) and MSC alone. MSC + FYM 10 t/ha (568.3 t/ha) and MSC + Ambrosia sp. 10 t/ha (517.4 t/ha) were found equally effective and produced significantly higher toria yield than that of control. MSC + Ambrosia mulch 10 t/ha gave the highest net returns and B:C ratio of the maize–toria system. The overall B:C ratios were better under ZT than CT. Thus, the study indicated that the integrated management of crop residues and weed biomass (Ambrosia sp.) under ZT created favourable soil moisture to support double cropping with high yield in hill eco-system of northeastern Indian Himalayas.
The OVV blazar 3C 446 was monitored over seven months in 1997 with ground based telescopes and instruments on ESA's Infrared Space Observatory (ISO). The aim was to try to detect variations in the IR and see if these were correlated with optical variations. The object varied in the optical and near-IR during this period, but did not vary in the far-IR. Despite being a factor of ten weaker than in 1983, the optical-IR SED exhibited the same slope. The new far-IR observations from ISO allow us to determine the location of the turnover in the spectrum, caused by synchrotron self-absorption. It occurs just longwards of 100 μm.
In this work, we report the effect of high energy ball milling (HEBM) on Nb doped R2Fe16Nb1 (R= Gd, Er) compounds. The focus of the work is to bring enhancement in magnetic properties of R2Fe17 (2:17) compounds with the ball milling. Specifically, we find that the ball milling increases saturation magnetization, coercivity, and Curie temperature. The increase in the magnetization and Curie temperature upon ball milling is related to the lattice expansion and microstrains while the increase in coercivity is related to the grain refinement.
India has proposed legislating an upper limit of trans fat in partially hydrogenated vegetable oils and mandating trans fat labelling in an effort to reduce intakes. The objective of the present study was to examine the complexities of regulating trans fat in India by examining the policy processes involved and the perceived implementation challenges.
Semi-structured interviews (n 18) were conducted with key informants from various sectors. Interviewees were asked about sources of trans fat in the food supply, existing policies that may influence trans fats and perceived challenges related to the proposed trans fat regulation, in addition to questions tailored to their area of expertise. Interview data were organised based on common themes.
Interviews were conducted in India.
Interviewees were key informants from various sectors including agriculture, trade, industry and health.
Several themes were identified related to the complexity of regulating trans fat in India. A lack of trans fat awareness, the large unorganised retail sector, a need for suitable alternative products that are both acceptable to consumers and affordable, and a need to build capacity were crucial factors affecting India's ability to successfully regulate trans fat. The limited number of food inspectors will create an additional challenge in terms of enforcement of trans fat regulation.
Although India will face challenges in regulating trans fat, legislating an upper limit of trans fat in partially hydrogenated vegetable oils will likely be the most effective approach to reducing it in the food supply. Ongoing engagement with industry, agriculture, trade and processing sectors will prove essential in terms of product reformulation.
Magnetically separable and reusable core-shell CoFe2O4-ZnO photocatalyst nanospheres were prepared via hydrothermal synthesis technique using glucose derived carbon nanospheres as template. The morphology and phase of core-shell hybrid structure of CoFe2O4-ZnO was assessed via TEM, and XRD. The UV-vis photocatalytic activity of the composite was assessed via measuring the degradation rate of modeled pollutant methylene blue in water. The magnetic composite showed high UV photocatalytic activity for the degradation of methylene blue. The photocatalytic activity was found to be ZnO shell thickness dependent. Thicker ZnO shells lead to higher rate of photocatalytic activity. Hybrid nanospheres recovered using external magnetic field demonstrated good repeatability of photocatalytic activity. These results promise the reusability of hybrid nanospheres for photocatalytic activity.
The paper presents the estimation of longitudinal aerodynamic parameters from simulated as well as real flight data using an unsteady downwash model. The task of parameter estimation was accomplished using the Maximum Likelihood (ML) method in the frequency domain for the Hansa-3 aircraft. The presented work pertains to the aircraft having a semi-sweptback wing configuration, however, the work reported earlier considered a rectangular wing configuration. A simple vortex system was used to model downwash effects in the longitudinal equations of motion. First, it was established that the indicial lift function had a minor or negligible influence on aircraft motion and on the estimated aerodynamic parameters using simulated data for the configuration of Hansa-3 aircraft. Next, two parameter extraction algorithms were used for parameter estimation using simulated data (with unsteadiness only in downwash) and real flight data (Hansa-3 aircraft). The first algorithm included unsteadiness only in downwash while the second neglected all the unsteady effects. It was observed from the results obtained that if unsteady effects were omitted from the parameter estimation algorithm, the extracted parameters included the effects of unsteady aerodynamics. Therefore, application of the extraction algorithm in the two modes provides a convenient means of separating steady-state and acceleration derivatives.
Multiferroics, the study of materials which possess ferromagnetic and ferroelectric ordering in a single phase, has become an area of prominent research. Moreover, this behavior has been extensively studied in materials which possess a perovskite crystal structure such as BiFeO3 and YMnO3. Due to their weak saturation magnetic moment, many rare-earth orthoferrites are currently of extreme interest. Utilizing a solid-state reaction between Y2O3 and Fe2O3 we have developed the rare-earth orthoferrite YFeO3 and conducted a bulk material study to determine this material’s availability for thin film multiferroic research. The absence of Y2O3 and Fe2O3 impurities was confirmed using Copper-Kα XRD. Examination of the dependence of the magnetization M on the temperature T was conducted to determine the reliability of multiferroic behavior across varying temperatures in conjunction with the investigation of the dependence of M on the electric field strength H. Results clearly display ferromagnetic behavior in our bulk material, providing ample evidence that our bulk material is an excellent candidate for thin film studies. Future studies on multiferroic YFeO3 thin films grown via pulsed laser deposition on Lanthanum Aluminate substrates will be conducted. Detailed data will be provided via XRD and SQUID to confirm magnetic properties while impurities are non-existent in our thin films.
Faecal specimens of diarrhoea cases (n=2495, collected between November 2007 and October 2009) from Infectious Diseases and Beliaghata General (ID&BG) Hospital, Kolkata, India, were screened by RT–PCR using specific primers targeting region C of the capsid gene of noroviruses (NoVs) to determine the seasonal distribution and clinical characteristics of NoVs associated with diarrhoea. NoV infection was detected in 78 cases, mostly in children aged <2 years. In 22/78 positive cases, the virus was detected as the sole agent; others were as mixed infections with other enteric pathogens. Sequencing of NVGII strains showed clustering with GII.4 NoVs followed by GII.13 and GII.6 NoVs. Clinical characteristics of the diarrhoeic children and adults in Kolkata indicated that NoV infections were detected throughout the year and were associated with a mild degree of dehydration.
Over a 2-year period, 25 families comprising of 181 individuals of all ages were longitudinally observed for the excretion of Campylobacter species. Faecal samples were taken from all persons with diarrhoea. Specimens were also taken from apparently healthy individuals and from domestic animals living within the confines of the study families at monthly intervals.
The overall diarrhoea attack rate was 19 episodes per 100 person-years with peak incidence in the 1- to 4-year-old age group (76/100 person-years). Eight (11·5%) of the total episodes were campylobacter-associated and the overall rate of campylobacter positive diarrhoeal episodes were 2·2 per 100 person-years. Of the 1002 stool samples from healthy individuals 32 (3·2/100 samples) were positive for campylobacter. The organism was most frequently isolated from children under 1 year of age both during diarrhoeal episodes (11·5 per 100 person-years) and non-diarrhoeal (11·1 per 100 samples). Multiple infections in a family were rare. In 19·4% of the occasions one or more animals were campylobacter positive. However, only in 7·7% of these occasions was a human infection recorded within 1 month after the animal was found to be positive.
The study showed that the epidemiology of campylobacteriosis in this community was distinct compared to that observed in developed countries.
Sixty-nine strains of Vibrio cholerae 01 isolated at different times were analysed to investigate if there were any differences among the 01 strains isolated before, during and after the advent of the O139 serogroup. Of the 69 01 strains examined, 68 belonged to the Ogawa serotype while one belonged to the Inaba serotype. With the exception of one strain all other strains of V. cholerae 01 belonged to the eltor biotype. A single O1 strain isolated before the emergence of the O139 serogroup could not be classified as either eltor or classical biotype because it was resistant to both classical and eltor specific bacteriophages. Marked variations in the susceptibility to antibiotics of V. cholerae O1 isolated during the different periods were observed. In addition, strains of V. cholerae isolated after the epidemic of serogroup O139 in Calcutta showed an expanding R-type with resistance to a variety of drugs as compared to the 01 strains isolated before the advent of the O139 serogroup. From this study, it is clear that there is a substantial mobility in genetic elements of V. cholerae Ol which necessitates a continuous monitoring to keep abreast of the changing traits of the etiologic agent of cholera.