Search results

The purpose of this paper is to review the design and fabrication of a micro‐accelerometer to be used to measure the heart wall motion of patients who have just undergone coronary artery bypass graft (CABG) surgery. The sensor will provide a means of early warning for the medical staff of associated complications with this surgery occurring.

A feasibility paper is carried out with the use of commercially available MEMS three‐axis accelerometers. The sensors are used in animal studies during which the sensor is stitched directly to the surface of a pig's heart. A need for smaller sensors is required and these are designed in‐house and fabricated using a MEMS process. The final dimensions of the sensors are 2.5×3.5×1.4 mm in width, length and height, respectively.

The results of the feasibility studies demonstrate the viability of this type of sensor for heart wall motion measurement. It is possible to detect abnormalities, which can indicate complications associated with CABG. The sensors presented here are fabricated within the tight overall size specifications deemed necessary for this application.

This paper demonstrates an application of MEMS for implantable medical sensors.

In the UK, approximately 300,000 people have a heart attack each year. One of the most common surgeries that is used to treat this is CABG. This sensor is to be used by the medical staff in post‐surgery to provide “real‐time” monitoring of the heart and give early warning of regional cardiac ischemia which can save lives and reduce hospital waiting times and costs.

This paper demonstrates an original way of measuring heart wall motion. Results from the feasibility studies have proven that this can provide an invaluable way of providing early warning of complications after heart surgery.

The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy.

An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform.

In the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities.

The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context.

The examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms.

Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.