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This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the curriculum with more complex data sets. This approach provides several advantages: (1) it maintains a consistent, accounting equation approach throughout; (2) it can be used for both the direct and the indirect report format; (3) when used with Excel, the format is easier to explain, easier to use, and less prone to mechanical error than the worksheet approaches used in most textbooks; and (4) it is used by many professional accountants.

In the early to mid-twentieth century, psychiatrist-led occupational therapy departments emerged in Irish psychiatric hospitals. This marked a transition towards establishing rehabilitative services in institutional settings. This paper aims to examine the development of occupational therapy in Grangegorman Mental Hospital and its auxiliary hospital, Portrane Mental Hospital from 1934-1954.

Historical documentary research methods were used to analyse primary source data from Grangegorman Committee Minutes, Inspector of Mental Hospital Reports, Boroughs of Mental Hospitals, Department of Foreign Affairs documents and newspaper archives. The archival data was analysed using both a chronological and thematic approach.

The main key event emerged in 1935 when four Grangegorman nursing staff were sent to Cardiff Mental Hospital to undergo a six month training course in occupational therapy. The following themes emerged – “establishing occupational therapy in Grangegorman and Portrane”; “the role of short-course trained nursing staff in providing occupational therapy services” and “therapeutic rationales vs hospital management rationales”.

This study throws light on the early practitioners of occupational therapy in Grangegorman and highlights the complexities of occupational therapy’s role origins in mid-twentieth century Ireland. In line with contemporaneous psychiatric hospitals, the occupational therapy activities promoted in Grangegorman were mainly handicraft or productivity based. The absence of patients’ voices means there are limitations to determining the therapeutic nature of this early occupational therapy service.

This paper aims to examine the relationship between psychiatry and occupational therapy in Ireland through a case study of the development of the occupational therapy department in St. Patrick’s Hospital, Dublin, from 1935 to 1969. Patronage by psychiatrists was an important factor in the professionalisation of occupational therapy internationally.

Documentary sources and oral history interviews were analysed to conduct an instrumental case study of occupational therapy at St. Patrick’s Hospital from 1935 to 1969.

The research identified key individuals associated with the development of occupational therapy at St. Patrick’s Hospital, including psychiatrist Norman Moore, occupational therapy worker Olga Gale, occupational therapist Margaret Sinclair, and social therapist Irene Violet Grey. Occupational therapy was considered by the hospital authorities to be “an important part in the treatment of all types of psychiatric illness” (Board Meeting Minutes, 1956). It aimed to develop patient’s self-esteem and facilitate social participation. To achieve these objectives, patients engaged in activities such as dances, arts and crafts, and social activities.

This study has highlighted the contributions of key individuals, identified the links between occupational therapy and psychiatry, and provided an insight into the development of the profession in Ireland prior to the establishment of occupational therapy education in 1963. Occupational therapy practice at St. Patrick’s Hospital from 1935 to 1969 was congruent with the prevailing philosophy of occupational therapy internationally, which involved treatment through activities to enhance participation in society.

People who use drugs (PWUD) have been disproportionately affected by the COVID-19 pandemic. This study aims to examine changes in illicit opioid use and related factors among incarcerated PWUD in Quebec, Canada, during the pandemic.

The authors conducted an observational, cross-sectional study in three Quebec provincial prisons. Participants completed self-administered questionnaires. The primary outcome, “changes in illicit opioid consumption,” was measured using the question “Has your consumption of opioid drugs that were not prescribed to you by a medical professional changed since March 2020?” The association of independent variables and recent changes (past six months) in opioid consumption were examined using mixed-effects Poisson regression models with robust standard errors. Crude and adjusted risk ratios with 95% confidence intervals (95% CIs) were calculated.

A total of 123 participants (median age 37, 76% White) were included from January 19 to September 15, 2021. The majority (72; 59%) reported decreased illicit opioid consumption since March 2020. Individuals over 40 were 11% less likely (95% CI 14–8 vs 18–39) to report a decrease, while those living with others and with a history of opioid overdose were 30% (95% CI 9–55 vs living alone) and 9% (95% CI 0–18 vs not) more likely to report decreased illicit opioid consumption since March 2020, respectively.

The authors identified possible factors associated with changes in illicit opioid consumption among incarcerated PWUD in Quebec. Irrespective of opioid consumption patterns, increased access to opioid agonist therapy and enhanced discharge planning for incarcerated PWUD are recommended to mitigate the harms from opioids and other drugs.

The paper's aim is to measure the effect of various brief summary formats on consumers' drug‐related knowledge, evaluations of ad information, ad believability, attitudes towards the ad and brand, perceived product risk and intention to use ad information in making healthcare decisions.

Using mall‐intercept surveys, 307 US women, age 18‐50 years, were randomly assigned to one of the six different versions of brief summary formats for a birth control medicine. The six brief summary formats included: no brief summary, traditional (continuous prose) brief summary, risk information window, bulleted list, nutrition facts panel, and question‐answer format. The participants completed a closed‐ended questionnaire after reviewing the print ad.

MANOVA indicated presence of a multivariate main effect. However, univariate ANOVAs, performed to evaluate the effect of individual formats, revealed that the eight outcome variables did not vary significantly across the six brief summary formats. Nevertheless, respondents exhibited more positive evaluation of the newer brief summary formats compared to the traditional brief summary format, albeit there was no statistically significant difference among the newer formats.

Consumers clearly prefer newer brief summary formats to the traditional brief summary format.

This research provides additional insights about risk communication in direct‐to‐consumer ads and may assist the FDA in the development of a standardized regulatory structure for the future. Providing brief summary in a clearer, understandable, and consumer‐friendly manner can help consumers in deciding whether the drug is appropriate for their condition.

The study aims to examine the association between job satisfaction and demographic variables, such as years in profession, of healthcare professionals in an in‐patient rehabilitation hospital setting.

A total of 128 employees were surveyed using a 47‐item opinion survey to assess demographic variables and overall job satisfaction, as well as nine facets of job satisfaction.

The findings indicate that years in profession (professional experience) is associated with job satisfaction in a defined pattern.

These findings need to be tested in other professional groups where plateauing is common. The results are limited by the use of a convenience sample, relatively small sample size, some categorical data that restricted the forms of analysis, and the fact that only demographic variables were examined. The use of continuous measures and broadening the study to include other organizational variables and personal variables would provide more robust results.

The paper suggests a two‐tier program of coaching and mentoring to address issues in job motivation, which may lead to increased job satisfaction and retention of health care professionals.

Drawing from earlier literature, strategies such as mentoring and coaching are proposed for moderating the negative effect of plateauing on satisfaction. The value of the paper is the identification of a pattern in the motivation of plateaued employees and the application of previous findings about coaching and mentoring that may address issues of employee motivation and retention.