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The Exposure Draft for Proposed International Standard on Sustainability Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance Standards Board (IAASB) because there is increasing demand by stakeholders for assurance of sustainability information. Our recommendations include: (i) a more flexible approach to ethics and quality management instead of the requirements for standards that are at least as demanding as the accounting profession's standards; (ii) more differentiation between the requirements for limited as opposed to reasonable assurance and (iii) more cautious use of the term materiality and clearer definitions of the different materiality concepts to avoid potential confusion. [ABSTRACT FROM AUTHOR]

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 500 (Revised) Audit Evidence. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This technical note presents the formal submission made to the IAASB. [ABSTRACT FROM AUTHOR]

The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB. [ABSTRACT FROM AUTHOR]

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB. [ABSTRACT FROM AUTHOR]

In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable. Yet, they also need legitimacy and they are subject to isomorphic pressures to gain this. Mimetic isomorphism explains SAIs' structures, although they remain diverse, worldwide. Our analysis of extensive data about SAIs together with statistical measures about countries, an international survey and document analysis enables us to make projections about what isomorphic pressures will shape SAIs and enable them to deal with an uncertain future. Examining public debt and the United Nation's Sustainable Development Goals as case studies, we show how isomorphism will shape SAIs' responses to an uncertain future. [ABSTRACT FROM AUTHOR]

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) 'Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB (and AUASB/NZAuASB). [ABSTRACT FROM AUTHOR]

In recent years, we have seen an increasing interest in the country‐level differences in audit environments as they might have a pervasive impact on how financial statement audits are conducted around the world. We contribute to this emerging stream of research in three important ways. Firstly, we provide a comprehensive synthesis of country‐level determinants that have been employed in previous multinational auditing research. Secondly, we document economically significant differences in the overall levels of audit pricing between countries, which we interpret as a compelling evidence that audits are conducted differently in different countries. Lastly, we explain these pricing differences between countries with a large set of country variables identified in our synthesis of prior multinational auditing research. We find not only that economic and regulatory characteristics explain the most of the differences in audit pricing between countries but also that differences attributable to sociological characteristics seem to be important in the conduct of audits. As auditing as a service and profession has become increasingly globalized, our study should be of interest to a wide range of readers including researchers, practitioners and regulators. [ABSTRACT FROM AUTHOR]

This paper examines management forecast errors in initial public offering (IPO) prospectuses of New Zealand firms and subsequent management explanations for earnings forecast errors in recent years. New Zealand has several unique features and recent changes that are worthy of research, including the requirement for management to make forecasts; a requirement to explain differences between forecast and actual; and a recent change that provides the voluntary opportunity to obtain a negative assurance opinion on forecasts. Using hand‐collected IPO data between 1998 and 2014, we find that firms that include a negative assurance opinion on the prospective financial information in the prospectus have more accurate earnings and cash flow forecasts. We investigate the subsequent explanations for forecast errors, which are mandated by a financial reporting standard. We show that management tends to attribute negative and large forecast errors to external causes rather than their own actions. Our findings have implications for regulators and investors in New Zealand and other settings. [ABSTRACT FROM AUTHOR]

Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities' financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance audits. Standards issued by the International Organization of SAIs encourage SAIs to recognize the value they deliver through their activities and to demonstrate that to citizens, Parliament, and other stakeholders. The recognition of the need to be democratically accountable for efficiency and effectiveness is one aspect of public value, which is also concerned with the just use of authority (Moore, 2013). The purpose of this article is to develop the components of a SAI's public value and, through a comparative international study, to analyze how SAIs' report on the public value they deliver. Analyzing reporting against the model developed in this article indicates that SAIs reporting prioritizes critiques to increase public sector efficiency and effectiveness, rather than government policy. In addition, it finds SAIs generally fail to discuss any negative consequences of their work. SAIs are encouraged to develop new ways to demonstrate their ongoing relevance. [ABSTRACT FROM AUTHOR]

Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about how corporate governance mechanisms are related to auditing and how auditing is associated with corporate governance. We conclude that recommendations for better governance (beyond a minimum level) are not yet supported by evidence. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research. [ABSTRACT FROM AUTHOR]

This paper examines the accumulated weight of evidence in audit fee research. Research on factors related to audit fees has become more widespread in recent years, and there was a considerable upsurge in audit fee papers published subsequent to the data used in a recent meta-analysis. In this paper, I use meta-analysis to accumulate statistical results from more recent published studies as well as the earlier studies, and revisit the overall conclusions about the issues that are examined in audit fee research. The addition of audit fee studies from the more recent period shows that there is now evidence that audit fees are positively associated with internal control and with corporate governance. Evidence from previous studies regarding the audit fee premiums for Big 4 firms and industry specialist auditors, and about the positive relationship between non-audit services and audit fees is reinforced, although in each case there are issues regarding the underlying research that need to be addressed in future studies. The analysis also shows that longer audit tenure is associated with higher fees. The paper concludes with suggestions for future research. [ABSTRACT FROM AUTHOR]

ABSTRACT This paper explores the research perspective of neuroscience by documenting the brain cell (neuron) drawings of undergraduates, trainee scientists, and leading neuroscience researchers in a single research-intensive university. Qualitative analysis, drawing-sorting exercises, and hierarchical cluster analysis are used to answer two related questions: Are there categorical differences in drawings of participants; and if differences exist, can they be objectively recognized as measures of research experience? The analysis strongly suggests that (1) a willingness/ability to hybridize extant brain cell knowledge with imaginative conjecture grounded by experience of experimental plausibility gives rise to drawings that are recognized as being 'expert signatures' by all classes of participants; (2) the drawings of PhD students and postdoctoral researchers' are influenced by a more mechanical observation style where faithfulness to actual observation work is prioritized; and (3) while a subset of undergraduates recognize the images of 'experts,' their own drawings are invariably textbook reproductions. Nevertheless, teaching interventions designed to engender a research perspective free-up undergraduates' creative drawing potential so that sometimes their postintervention drawings are indistinguishable from those of principal investigators. We explore the teaching implications of our data, emphasizing the distinctive role of the principal investigator who is able to index an otherwise invisible process of experimental knowledge making. © 2013 Wiley Periodicals, Inc. Sci Ed 97:468-491, 2013 [ABSTRACT FROM AUTHOR]

Liver diseases are of major concern as they now account for millions of deaths annually. As a result of the increased incidence of liver disease, many patients die on the transplant waiting list, before a donor organ becomes available. To meet the huge demand for donor liver, alternative approaches using liver tissue engineering principles are being actively pursued. Even though adult hepatocytes, the primary cells of the liver are most preferred for tissue engineering of liver, their limited availability, isolation from diseased organs, lack of in vitro propagation and deterioration of function acts as a major drawback to their use. Various approaches have been taken to prevent the functional deterioration of hepatocytes including the provision of an adequate extracellular matrix and co-culture with non-parenchymal cells of liver. Great progress has also been made to differentiate human stem cells to hepatocytes and to use them for liver tissue engineering applications. This review provides an overview of recent challenges, issues and cell sources with regard to liver tissue engineering. [ABSTRACT FROM AUTHOR]

After numerous collapses of finance companies in New Zealand, and widespread losses by investors, self-regulation of the auditing profession was no longer considered adequate or acceptable internationally. The New Zealand Government sought to restore public perceptions of audit quality and investor confidence in the financial markets with proposals to change existing accounting standards and audit and assurance requirements. The proposals included a review engagement for some entities, and imposing the force of law on auditing standards. We analyse the public submissions on the auditing and assurance aspects of these proposals. Many respondents object to the proposal, requiring small public sector and not-for-profit entities to obtain review engagements, and to give auditing standards the force of law. [ABSTRACT FROM AUTHOR]

Human embryonic stem cells (hESCs) can be efficiently differentiated to hepatocyte-like cells (HLCs) in vitro and demonstrate many of the functions and gene expression found in the adult liver. In this study, we assess the therapeutic value of HLCs in long-term cell-based therapies in vivo. hESC-derived HLCs were injected into the spleen of acutely injured NODscidnull mice and analysed at various time points post-transplantation up to 3 months. Large clusters of human cells engrafted in the spleen after 3 days and had expanded considerably by 31 days. At these time points, we identified human cells expressing parenchymal hepatocyte markers, exhibiting biliary duct-like structures and expressing myofibroblast markers. Three months after transplantation, we could detect human HLCs that were positive for albumin and CK18 by immunostaining and human DNA by fluorescent in situ hybridisation. Moreover, we could detect secretion of human serum albumin by enzyme-linked immunoabsorbant assay. We observed the persistence, engraftment and function of HLCs in vivo up to 3 months post-translation; however, all murine recipients developed large splenic and liver tumours that contained endodermal and mesodermal cell types. Although our studies demonstrate that hESC-derived HLCs have the potential to play an important role in cell-based therapies, current methodologies and transplantation strategies require substantial refinement before they can be deployed safely. [ABSTRACT FROM AUTHOR]

Downie JM, Hay DA, Horner BJ, Wichmann H, Hislop AL. Children living with their grandparents: resilience and wellbeing Int J Soc Welfare 2010: 19: 8–22 © 2009 Curtin University of Technology, Journal compilation © 2009 Blackwell Publishing Ltd and the International Journal of Social Welfare. A non-comparative design and mixed-methods approach was used to examine the resilience and wellbeing of 20 children in the full-time care of their grandparents. A self-report measure of self-concept and emotional wellbeing, and a semi-structured interview were used to explore the personal experiences and impact of children living with their grandparents. Scores derived from the self-report measure indicated that the children's self-worth and emotional health were within the range expected of children of comparative age and sex. Qualitative data, however, suggested a complex emotional environment and a continuum of responses. Analysis revealed three themes that captured broad issues around Emotional health, Material factors, Current issues and Past experiences and Coping strategies. The results of the study reveal the ongoing concerns associated with the children's family circumstances, as well as the notable adaptation and resilience of the children in managing their life experiences. [ABSTRACT FROM AUTHOR]

This paper shows how concept mapping can be used to measure the quality of e-learning. Six volunteers (all of them 3rd-year medical students) took part in a programme of e-learning designed to teach the principles of magnetic resonance imaging (MRI). Their understanding of MRI was measured before and after the course by the use of concept mapping. The quality of change in individuals' maps was assessed using criteria developed to distinguish between meaningful and rote-learning outcomes. Student maps were also scored for evidence of conceptual richness and understanding. Finally, each map was compared directly with the content of the electronic teaching material. The results show that many of the student misconceptions were put right in the course of their learning but that many of the key concepts introduced in the teaching were ignored (or sometimes learnt by rote) by the students. This was because the teaching material locked these new ideas in structures and terminology that precluded meaning-making among non-experts. Our data suggest that students' prior knowledge is a key determinant of meaningful learning. We suggest that this must be acknowledged if the design and use of electronic teaching material is also to be meaningful. Ultimately, measures of student learning are the only authentic indicators of the quality of teaching through technology. [ABSTRACT FROM AUTHOR]

The article focuses on dialogical concept mapping. Particular attention is given to how it can be developed in order to be a useful technology tool for web-based instruction. For use in teaching, the most significant potential of this concept is that it helps teacher examine their students' learning process. This form of mapping causes a student's work to be made visible to the teacher without that teacher needing to ask to see it. The author also explains how the distinction between "internalized understanding" and "external representational forms" coalesce.

We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for a relationship between non-audit fee growth rates or the length of time of the non-audit fee relationship with the client and discretionary accruals, our measure of earnings management. We do find some evidence that the interaction of the non-audit fee time-period measures and client importance is positive and significantly related to discretionary accruals. [ABSTRACT FROM AUTHOR]

Previous studies generally suggest that internal control and external auditing can substitute for each other, so that better internal control will be associated with lower audit fees. However, their empirical results do not support this view. In contrast, previous studies of the interaction between corporate governance and external audit services often assume that they are complementary, and that improved governance is associated with higher audit fees, although the evidence about this issue is also mixed. We examine whether the ‘substitution’ or ‘complementary controls’ views apply. We find that measures of internal auditing, corporate governance, and concentration of ownership are all positively related to audit fees, consistent with the explanation that controls are complementary. The study makes a contribution by assisting regulators in understanding the effects of regulation of corporate governance, and by showing auditors and auditing standard setters that the view that internal controls can substitute for external auditing may not be helpful. We also find that these relationships hold only in a relatively less-regulated environment. [ABSTRACT FROM AUTHOR]

This paper reports a structural and microstructural investigation of the hexagonal perovskite Ba3Ti2MnO9 using electron microscopy and diffraction. Convergent-beam electron diffraction (CBED) revealed the structure has the non-centrosymmetric space group P63 mc (186) at room temperature and at ∼ 110 K. Compared with the centrosymmetric parent structure BaTiO3, with space group P63/ mmc, this represents a break in mirror symmetry normal to the c axis. This implies the Ti and Mn atoms are ordered on alternate octahedral sites along the 〈0001〉 direction in Ba3Ti2MnO9. Using high-resolution electron microscopy (HREM), we observed occasional 6H/12R interfaces on (0001) planes, however, no antiphase boundaries were observed, as were seen in Ba3Ti2RuO9. Using powder X-ray Rietveld refinement we have measured the lattice parameters from polycrystalline samples to be a = 5.6880 ± 0.0005, c = 13.9223 ± 0.0015 Å at room temperature. [ABSTRACT FROM AUTHOR]

Editorial: How to review an article for a research journal - And what to expect as an author This editorial presents my opinion on how a reviewer should approach the task of reviewing a paper for a journal. The system of peer review is not good at providing feedback to reviewers, but getting more invitations to review papers is a good sign that your review has been valued. [Extracted from the article]

Increasingly, technology plays an important role in urology, and with this greater use comes the expected increase in regulation. Authors from the UK present a review of the physical properties of ablative technologies, evaluating efficacy and safety, and summarising guidance issued by the National Institute of Health and Clinical Excellence (NICE) where available. There are also reviews from the UK on haematuria, and on the pathology of bladder cancer from an international group of European authors. [ABSTRACT FROM AUTHOR]

This paper examines evidence in New Zealand about whether auditors providing more non-audit services are less independent. Three sets of tests are used to address the issue. The first examines whether there is a relation between non-audit fees and audit fees, the second examines whether there is a relation between non-audit fees and audit report qualification or modification, and the third examines whether there is a relation between non-audit fees and stability of audit tenure. The results suggest a potential for the impairment of auditor independence in appearance when auditors provide non-audit services but no evidence of any impact on independence of mind. [ABSTRACT FROM AUTHOR]

This article examines the outcomes of accounting firm mergers using data about the frequency of audit switches, the numbers of partners in the respective firms, and perceptions revealed in interviews with partners. Evidence from client switches does not show any evidence that the mergers were followed by cost reductions, or of collusion to force prices up. The effects of the mergers appear to have been elsewhere—the merging firms reduced partner numbers substantially, increasing partner leverage so that individual remaining partners were better off. Data from interviews confirm these findings, and show that the culture of individual firms had a significant effect on determining which group of partners controlled the merged firm. [ABSTRACT FROM AUTHOR]

Working in Britain and in Poland, the authors independently arrived at an interpretation of spirituality as a natural phenomenon. From the point of view of the British author, spirituality is based on a biological predisposition that has been selected for in the process of evolution because it has survival value. In several important ways this approach is in harmony with the psychological perspective of the Polish author that sees spirituality as a socioculturally structured and determined attempt to cope with the existential human situation. Thus interpreted, spirituality is a human universal appearing in many secular as well as religious forms, although its most typical manifestations have been in religious experience. In this essay we discuss research data in support of this theoretical point of view and highlight some of the issues in bringing the two theoretical perspectives together. [ABSTRACT FROM AUTHOR]

The genetic study of ADHD has made considerable progress. Further developments in the field will be reliant in part on identifying the most appropriate phenotypes for genetic analysis. The use of both categorical and dimensional measures of symptoms related to ADHD has been productive. The use of multiple reporters is a valuable feature of the characterization of psychopathology in children. It is argued that the use of aggregated measures to characterize the ADHD phenotype, particularly to establish its pervasiveness, is desirable. The recognition of the multiple comorbidities of ADHD can help to isolate more specific genetic influences. In relation to both reading disability and conduct disorder there is evidence that genes may be involved in the comorbid condition that are different from pure ADHD. To date, progress with the investigation of endophenotypes for ADHD has been disappointing. It is suggested that extending such studies beyond cognitive underpinnings to include physiological and metabolic markers might facilitate progress. [ABSTRACT FROM AUTHOR]

Most developmental disorders are defined by an achievement discrepancy in which achievement on one or more specific abilities is substantially less than a person's measured intelligence. We evaluated the validity of this discrepancy criterion by assessing parameters that determine variability across abilities and by assessing relationships between achievement discrepancies and behavioral disturbances. Measures of intelligence, language, motor coordination, empathic ability, and attentional control were administered to a representative sample of 390 children aged 3 to 12 years. Parent ratings of child behavior were obtained. Results indicate that achievement discrepancies are a function of the correlation between ability measures, the shape of the ability distributions, and position on an index ability dimension. Discrepancies in achievement were not related to behavioral disturbance, but underachievement relative to age peers was invariably related to behavioral disturbance. We conclude that developmental disorders need to be redefined in ways that are consistent with how Mental Retardation is now defined, by (a) underachievements, (b) of defined magnitude, (c) using standardized measures, (d) with known relations to normal development, and (e) concurrent deficits on standardized measures of impaired function. [ABSTRACT FROM AUTHOR]

Findings from family and twin-based studies of Attention Deficit/Hyperactivity Disorder (ADHD) have indicated that inattentive and combined subtypes cluster together among sibling pairs who both express ADHD symptoms. The current report examines the familial clustering of ADHD subtypes, defined according to latent class and DSM-IV criteria, in a general population sample of 2,848 Australian twins, 1,013 of their non-twin siblings and 4,036 female twins from Missouri, USA. Significant clustering of DSM-IV inattentive and combined subtypes, and significant clustering of the same latent classes among siblings was predicted. Logistic regression was used to assess 1) the clustering of same and different subtype combinations among twin and twin-sibling pairs and 2) whether genetic influences contribute significantly to the observed patterns of subtype combinations among siblings. With the exception of the DSM-IV hyperactive-impulsive subtype and the severe hyperactive-impulsive latent class, all other sibling DSM-IV and latent class ADHD subtypes consistently exhibited significant same-subtype clustering with MZ probands, DZ probands and their siblings in both samples. Furthermore, a significant genetic influence contributing to subtype concordance was detected for every DSM-IV subtype excluding hyperactive-impulsive, and for all eight latent classes. While some instances of significant different-subtype clustering among siblings was observed across both classification systems and samples, the particular subtype combinations involved were largely inconsistent across samples and no significant genetic influences contributing towards these discordant subtype combinations were detected. For both DSM-IV and latent class subtypes, the overall pattern of findings in both samples indicated significant familial clustering of same-subtype combinations and significant genetic influences contributing to these patterns of subtype concordance, despite important sample differences. These findings further extend previous work and are most consistent with the presence of multiple independent forms of ADHD. [ABSTRACT FROM AUTHOR]

This paper examines the circumstances in which financial reporting exists. I observe that where there are high knowledge transfer costs, then decentralisation is necessary; and that where decentralisation occurs there is a control problem, which can be addressed by providing a control system. I predict that where there are high knowledge transfer costs there will be a control system; if the control system uses financial reports, these will occur for activities with high knowledge transfer costs. The ability to decentralise is reduced where dependence makes it potentially costly to allow a subordinate to make decisions about the activity. The paper predicts that high dependence will be negatively associated with the existence of financial reports. The results confirm the predictions that financial reports are positively associated with knowledge transfer costs and negatively associated with dependence. [ABSTRACT FROM AUTHOR]

In the this study, both fine and gross motor ability of males with attention-deficit-hyperactivity disorder (ADHD) were compared with a group of control children. Three groups of males with the following ADHD subtypes: predominantly inattentive (ADHD-PI; n = 50), hyperactive/impulsive (ADHD-HI; n = 16), or combined (ADHD-C; n = 38) were compared with 39 control males. Mean ages for the control group were 10 years 4 months (SD 1 year 4 months, range 7 years 8 months to 12 years 11 months); for the ADHD-PI group, 10 years (SD 1 year 2 months, range 7 years 10 months to 13 years); for the ADHD-HI group, 9 years 11 months (SD 1 year 2 months), range 7 years 11 months to 12 years 6 months); and for the ADHD-C group 10 years 2 months (SD 1 year 4 months, range 8 to 13 years). The Australian Disruptive Behaviours Scale and Connors' Parent Rating Scale-Revised were used to assess ADHD symptomatology. Verbal IQ was estimated using two verbal subtests of the Wechsler Intelligence Scale for Children, and movement ability was assessed using the Movement Assessment Battery for Children (MABC) and the Purdue Pegboard test. Findings demonstrated that the children with ADHD had significantly poorer movement ability than control children. A high percentage of these children displayed movement difficulties consistent with developmental coordination disorder (DCD). In addition, the current study found that the type and degree of movement difficulty differed between subtypes. The Total Impairment score, as derived from the MABC, was less severe for the ADHD-HI group than the other two ADHD groups, but more severe than for the control group. Males with ADHD-PI and ADHD-C had significantly poorer fine motor ability (p < 0.001) than control males, whereas the ADHD-HI group did not differ significantly from any of the other groups. As children with ADHD only and the control group did not differ significantly on fine motor ability but were significantly better than children categorized with both ADHD and DCD, it was argued that poorer fine motor ability found in children with ADHD could not be attributed to deficits in attention and concentration, but rather to factors relating to their motor ability. [ABSTRACT FROM AUTHOR]

Background: Previous efforts to subtype Attention-Deficit/Hyperactivity Disorder (ADHD) using latent class analysis (LCA) applied to DSM-IV symptom profiles of adolescent female twins from Missouri (USA) have identified distinct classes within the domains of inattention, hyperactivity-impulsivity and combined-type problems. The objective of the current report is to determine if the latent class structure of ADHD subtypes can be replicated in a culturally distinct sample of female and male Australian twins. Method: LCA was applied to parent-report DSM-IV ADHD symptom profiles of N=2,848 child and adolescent Australian twins and compared to North American findings. Separate models were fitted for females ( N=1,432) and males ( N=1,416). Results: The most congruent latent ADHD classes across samples included a non-symptomatic class, three mild-moderate and two severe classes. Also present within samples was a rare hyperactive-impulsive class and a unique class, the structure of which was idiosyncratic across samples. Mean symptom endorsement and individual symptom endorsement probabilities for each of the stable classes were similar across samples. Consistent with previous findings, there was substantial overlap between the DSM-IV inattentive and combined subtypes with the severe inattentive and severe combined latent classes. However, DSM-IV inattentive and combined subtypes were distributed over several latent classes in each sample, and a substantial proportion of individuals with no DSM-IV diagnosis were also assigned to these severe classes. Conclusions: Results from LCA using an Australian twin sample replicate six of the eight latent class subtypes previously reported using Missouri female twins and extend the findings to male twins. LCA and DSM-IV systems of ADHD classification identify different phenotypic groups, and the basis of this disparity merits further investigation. LCA: latent class analysis; ADHD: Attention-Deficit/Hyperactivity Disorder [ABSTRACT FROM AUTHOR]

Multi-disciplinary teams and stakeholders are involved in the production of e-learning materials and all have differing and valuable perspectives. A range of factors such as availability of new learning technologies, pedagogy or the learning market, may direct the design process. This article argues that a constructivist methodology for course design enables a project manager to build on all contributors' perspectives in a “bottom up” rather than a “top down” approach and be aware of any weaknesses and undesirable dominating influences. Concept mapping provided the basis for an e-learning development project at the University of Surrey to develop such a constructivist methodology. The design team and wider stakeholders each produced individual concept maps and were analysed to identify both commonalties and unique contributions that might influence design. The project manager then integrated the individual maps to produce an overall map of the project and found the process valuable for a more critical and holistic approach to directing the project. [ABSTRACT FROM AUTHOR]

Studies failed and outdated social science theorizing. Intelligence Quotient distributions in fathers and sons; Genetic and environmental differences to the phenotypic relationship among ability and achievement measures.

Recent large scale studies of reports of "religious experience" have the shortcoming that they give only limited indications of the substantive content of such experience This paper presents a descriptive account of reports of religious experience amongst a random sample of post-graduate students A very high proportion of students claimed experience, and their statements were found to have certain consistent characteristics and to be amenable to classification It seems possible that by taking descriptions of this kind seriously, some problems in the scientific study of religion may receive clarification. [ABSTRACT FROM AUTHOR]

Studies in the United States show that "ecstatic," "paranormal," or "religious experience is much more widespread than contemporary descriptions of reality would lead us to suppose. Despite differences in methodology, trends seem to be emerging and a recent national survey in Great Britain suggests that these findings may not be peculiar to North America. The paper outlines points of convergence and divergence between the British and American work on the occurrence of such experience and its relation to psychological well-being, and explores theoretical perspectives which may illuminate the information gathered in these surveys. [ABSTRACT FROM AUTHOR]

Differences between twins and siblings in behaviour problems were investigated in a non-selected sample of 1938 families with children aged 4-12 years. Families were sent a questionnaire based on DSM-III-R criteria for Attention Deficit Hyperactivity Disorder (ADHD), Oppositional Defiant Disorder (ODD), Conduct Disorder (CD) and Separation Anxiety (SA), which was validated by formal clinical interview. The questionnaire also included measures of speech and reading problems. There were significant differences between twins and siblings for ADHD symptoms, but not for symptoms of ODD, CD or SA. Twins and siblings differed significantly for gestational age, birth weight, speech and reading problems. While there was little evidence for birth weight or gestational age contributing to the difference in ADHD symptoms, there was a strong association between ADHD symptoms and speech and reading problems. [ABSTRACT FROM AUTHOR]