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Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded companies to separately report comprehensive income in the financial statements. SFAS 130 prescribed three alternative formats for the presentation without mandating any one specific format. SFAS 130 also required certain details of comprehensive income to be displayed prominently in the financial statements. The current study examined the presentation of comprehensive income by a sample of companies traded on the NASDAQ market to determine the predominant method of presentation among these companies, five years after SFAS 130 became effective. Results of the examination of one hundred annual reports showed that a majority of the sampled companies used the third approach, which was to present comprehensive income as part of the Statement of Stockholders’ Equity, as against the first two approaches that favored presentation of comprehensive income on the face of the Income Statement or in a separate statement. Further, the paper also discusses some ancillary findings pertaining to the presentation of the details of comprehensive income.

The purpose of this paper is to critically analyze empirical studies related to the implementation strategies for clinical practice guidelines (CPGs) in intensive care units (ICUs).

A systematic review with a narrative synthesis adapted from Popay et al.’s method for a narrative synthesis was conducted. A search using CINAHL, Google Scholar, Academic search complete, Cochrane Register for Randomized Controlled Trials, MEDLINE via PUBMED and grey literature was conducted in 2014 and updated in 2016 (August). After reading the abstracts, titles and full-text articles, 11 (n=11) research studies met the inclusion criteria.

After critical appraisal, using the Joanna Briggs Critical Appraisal Tools, eight randomized controlled trials conducted in adult and neonatal ICUs using implementation strategies remained. Popay et al.’s method for narrative synthesis was adapted and used to analyze and synthesize the data and formulate concluding statements. Included studies found that multi-faceted strategies appear to be more effective than single strategies. Strategies mostly used were printed educational materials, information/ sessions, audit, feedback, use of champion leaders, educational outreach visits, and computer or internet usage. Practical training, monitoring visits and grand rounds were less used.

Findings can be used by clinicians to implement the best combination of multi-faceted implementation strategies in the ICUs in order to enhance the optimal use of CPGs.

No systematic review was previously done on the implementation strategies that should be used best for optimal CPG implementation in the ICU.