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The purpose of this paper is to propose and confer a strategic cost model as a concept for good decision making for highway asset treatment in the transport industry.

The paper is based on asset performance condition and treatment renewals using a five-point performance for developing prospective treatment strategies. The strategic cost model is presented in the similitude of picturesque and its outcomes via an exploratory data analysis.

The results articulate the best maintenance plan for the forthcoming and future years. The strategic cost model uses the combination of the current condition band, the sample area and likely treatment cost for proposing the optimal treatment solution based on consideration of desired treatment level.

The strategic cost model is suitable for outlining the asset performance condition, treatment renewals and analytical cost optimisation. The formulated analytical cost model and developed prospective strategies enable good decision making, long-term contract negotiations and whole life cost maintenance and management.

Embracing eminent performance condition from the research area of lifecycle planning and deterioration models of a physical asset, a prospective cost strategy for asset maintenance is proposed in the study. The resultant treatment strategies using the analytical approach portray the ability that enables the adaptation of expected outcomes.

Effective transitions from child and adolescent to adult services are important for continuity of care for patients with eating disorders. This study aims to examine the relative importance of a series of statements about the transition process, elicited from an earlier service evaluation, from the perspectives of patients, parents/carers and clinicians.

Twenty-eight participants completed a Q-sort task ranking 40 statements, developed from an earlier study, using a normal distribution pattern on a scale, which ranged from strongly agree to strongly disagree, to identify their priorities for transition. Analysis resulted in the extraction of four factors explaining 52% of the variance.

Four distinct factors were elicited: “parents and carers need including too”, “facilitating effective transfer between services”, “supporting the patient through transition” and providing “timely, patient-centred care”. The study enabled similarities and differences in priorities to be observed for the three respondent groups.

These rankings, noting the differences between the respondent groups, can be used to inform the development of effective transition protocols. This study suggests these protocols should ensure a person-centred approach; timely planning; include parents/carers; provide continuous care and have good transfer of information and sensible timing of transitions. Differences in priorities/opinions can be addressed through open communication channels.

To the best of the authors’ knowledge, this is the first UK-wide study examining priorities for transition from the perspectives of patients, parents/carers and clinicians.

This study aims to examine an important mechanism in the policy-led institutional transitions in China, namely, Te Shi Te Ban (Special Treatments for Special Matters) – an institutional device that facilitates policy implementation. The discussions are contextualized based on the latest chapter of China’s institutional transition, known as the reform initiative of Fang Guan Fu (i.e. the FGF reform: delegate power, streamline administration and optimize government services), which is a policy regime introduced in 2018 to improve the state-market relationship for better socioeconomic development.

Based on the theoretical lens of proto-institutions and institutional work and using real-life examples from mass media, this perspective paper examines the effects of the Special Treatments in the institutional transition under the FGF Reform.

The Special Treatments are the proto-institutions purposively adopted by the regulators in China to innovate, supervise and renovate the rules and norms during policy implementation. They produce both incremental and radical institutional effects which allow for a more efficient and effective policy-led institutional transition.

This study contributes to institutional theory in the Chinese management context. Foremost, this study introduces the concept of proto-institutional work and shows how proto-institutions can serve as a mechanism to support and manage the process of institutional transition. In addition, to the best of the authors’ knowledge, this paper is the first to study the FGF Reform – the latest reform initiative in China and theorize an under-researched but important mechanism in its institutional environment – the Special Treatments for Special Matters.

There is a dearth of research on what constitutes effective transfer of care from children’s and young people services to adult services for patients with eating disorders (EDs) in the UK. Transition has implications for continuity of care and particularly for early intervention which has the best prognosis. The purpose of this paper is to understand the experience of transition and identify facilitators and barriers to this.

Qualitative methodology was used. Focus groups (n = 4) were held with clinicians (n = 22) working in Child and Adolescent Mental Health Services or adult ED services. Individual interviews were conducted with patients (n = 5) who had commenced/completed transition to adult services and with parents/carers (n = 6) of patients invited for interview.

A number of factors may facilitate or impede transition and can be grouped into the broad themes of communication, managing the differences between services and timing of transition. Improvements in communication, clear explanation of service differences and flexibility around the timing of transitions may enhance the experience for patients and parents/carers.

The service evaluation was limited to transition between two specialist ED services in one geographical location. The findings provide the basis for a wider research study to examine which factors are most important when planning transition from the perspectives of patients, parents/carers and clinicians.

This is the first study examining ED transitions in the UK. It provides valuable insight of the experience of service users and carers and highlights potential improvements when planning transitions for this patient group.

The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation under SFAS 106 affects the value of firms, and also whether the quality of earnings is improved after the implementation of SFAS 106.

Different regression models were employed on a sample of 50 immediate recognition firms and 50 matched prospective recognition firms. Chow test is also used to investigate the quality of earnings before and after the implementation of SFAS 106.

In spite of the significant difference in impact on earnings from the choice of treatment of transition obligation, the accounting choice has no significant impact on the total value relevance of earnings and book value. When immediate recognition method is applied, investors ignore the one‐time charge of transition obligation, and rely more on book value in the valuation of a firm. However, when prospective recognition method is applied, both earnings and book value are value‐relevant in the adoption year and also in the subsequent year. In addition, the paper finds that the implementation of SFAS 106 improves the value relevance of earnings.

Results are limited by the accuracy of the models used to measure value relevance of earnings and book value of equity.

Results may have implications for managers' choice of accounting treatment, and the evidence seems to support accrual basis over cash basis on earnings measurement.

The paper uses the value relevance approach to analyze the impact of SFAS 106 on the quality of earnings and book value of equity.

The purpose of this paper is to present findings from the Trans Mental Health Study (McNeil et al., 2012) – the largest survey of the UK trans population to date and the first to explore trans mental health and well-being within a UK context. Findings around suicidal ideation and suicide attempt are presented and the impact of gender dysphoria, minority stress and medical delay, in particular, are highlighted.

This represents a narrative analysis of qualitative sections of a survey that utilised both open and closed questions. The study drew on a non-random sample (n=889), obtained via a range of UK-based support organisations and services.

The study revealed high rates of suicidal ideation (84 per cent lifetime prevalence) and attempted suicide (48 per cent lifetime prevalence) within this sample. A supportive environment for social transition and timely access to gender reassignment, for those who required it, emerged as key protective factors. Subsequently, gender dysphoria, confusion/denial about gender, fears around transitioning, gender reassignment treatment delays and refusals, and social stigma increased suicide risk within this sample.

Due to the limitations of undertaking research with this population, the research is not demographically representative.

The study found that trans people are most at risk prior to social and/or medical transition and that, in many cases, trans people who require access to hormones and surgery can be left unsupported for dangerously long periods of time. The paper highlights the devastating impact that delaying or denying gender reassignment treatment can have and urges commissioners and practitioners to prioritise timely intervention and support.

The first exploration of suicidal ideation and suicide attempt within the UK trans population revealing key findings pertaining to social and medical transition, crucial for policy makers, commissioners and practitioners working across gender identity services, mental health services and suicide prevention.

This study examined dimensions of young-adulthood development in lived experience reported by young persons (19 women, 18 men) with the disabling condition of kidney failure requiring chronic dialysis or kidney transplantation. In semistructured phone interviews, participants (ages 23–37) described their family/living situation, employment and community activity, current situation, and experience. Participants' qualitative responses about “the way you see things, do things, feel about things” and “how you feel about yourself” were examined to identify themes. Limited achievement of proposed “successful” dimensions of young adulthood characterized the study cohort, based on indicators included in the interview. In qualitative data, the theme of perceived stigma and spoiled identity (Goffman, 1963) was reflected in comments offered by participants regarding their self-confidence and motivation to pursue goals. A second theme in participants' qualitative responses was a sense of isolation from age peers who shared their condition, and participants expressed frustration around having an age-inappropriate condition (“why me?”). Perceived stigma and spoiled identity impact social ties and life goals and are understudied influences in the life course trajectory of young persons with kidney failure and the challenges inherent in navigating health status and developmental life course transitions.

The escalating cost and high lead time of combustion (combustion baskets and transition pieces) and hot gas path (turbine vane segments and blades) components are the primary concerns to the operation of most utilities. To reduce maintenance cost and increase availability of the gas turbines, Saudi Consolidated Electric Company (SCECO‐East) engaged in a recycling programme by refurbishing the combustion and hot gas path components. In most instances, satisfactory results have been achieved by refurbishment. However, when standard refurbishment repair was applied to some combustion gas turbines (CGT) transition pieces, results have been less than satisfactory. Transition pieces would prematurely crack extensively between 800‐3,000 hours. ln co‐operation with a repair facility, extensive research was conducted to determine the transition piece failure mode and find an alternative solution that could extend the life of transition pieces. Highlights SCECO‐East’s successful patch repair technique of transition pieces while still maintaining refurbished costs to a minimum.

Transgender sex offenders are a small, complex and atypical group. The purpose of this paper is to highlight the issues in relationship to the assessment of gender dysphoria in transgender sex offenders and approaches to risk management.

Clinical and research experience as a Gender Specialist and Consultant Forensic Psychiatrist who has managed sex offender populations has informed this publication.

Little is known about the relationship between gender dysphoria and criminality. More research is required to develop a typology of transgender sex offenders and develop actuarial risk instruments. Protective factors in relation to gender affirmative care are also important to understand.

There is little empirical research to guide gender specialists and criminal justice professionals in the management of gender dysphoria and address risk and recidivism in transgender offender populations. The treatment of gender dysphoria could result in improved well-being and better psychosocial adjustment but cannot be relied to reduce future recidivism.

There is no evidence that treatment of gender dysphoria reduces risk and recidivism in transgender sex offenders and that research is required to identify specific gender related dynamic risk factors.

Recommendations are directly relevant to the work of prison and probation staff, community supervisors and gender identity specialists.

As far as the author is aware it is the first paper on the assessment and management of gender diverse sex offenders integrating approaches to gender dysphoria assessment and treatment and risk management. It has implication for gender identity specialists, criminal justice professionals, research and policy.

In Belgium approximately a quarter of forensic psychiatric patients reside within penitentiaries instead of treatment facilities. This situation has yielded the Belgian government several convictions from the Human Rights Court in Strasbourg. In an attempt to facilitate admissions from penitentiary to psychiatric hospital, the Forensic Department of the psychiatric hospital in Rekem (OPZC Rekem), has piloted the InReach project. The paper aims to discuss these issues.

The objective of this project is to engage a psychiatric nurse on the ward in pretherapeutic and motivational activities on a regular basis in the penitentiary for vulnerable groups of forensic psychiatric patients, forming a bridge between penitentiary and hospital. The InReach project even considers patients who have no desire to leave the penitentiary (e.g. due to their psychiatric profile). A motivational approach is used to support these patients in making the transition from penitentiary to hospital.

The current article describes the focus of the InReach project (procedures and InReach candidate profiles) together with the first impressions of the progress that has been made by the InReach project. In addition two case studies of InReach patients are presented. The InReach project is clearly needed in Belgium and because of its success it has been extended to another penitentiary. It is probable the two other medium-security wards will also be included in the project in the near future.

The Belgian government has received several convictions from the Human Rights Court in Strasbourg because a substantial number of forensic psychiatric patients reside within penitentiaries instead of treatment facilities. The InReach project presented in this paper is clearly needed in Belgium and was implemented to initiate and facilitate the transition from penitentiaries to treatment facilities. The need for this type of project is reflected in the number of forensic psychiatric patients that reside within a penitentiary and that are not able or willing to make the transition to a treatment facility because of their psychiatric profile.