April 27, 2020
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13min

NHS doctors have been issued an urgent alert about a sharp rise in the number of children being admitted to intensive care with a coronavirus-related condition, it was revealed today.

In an alert sent to GPs, health chiefs at an NHS board in London said: ‘There is growing concern that a [COVID-19] related inflammatory syndrome is emerging in children in the UK.

‘Over the last three weeks there has been an apparent rise in the number of children of all ages presenting with a multi-system inflammatory state requiring intensive care across London and also in other regions of the UK.’



Children are not thought to be badly affected by COVID-19 – very few youngsters have died around the world since the pandemic began in December.

Their apparent resilience to the disease has baffled doctors for weeks because they are often ‘super-spreaders’ of viral illnesses such as flu.

The children being seen with the new syndrome often suffer from stomach pain, cardiac inflammation and ‘gastrointestinal symptoms’ – which could include vomiting and diarrhoea.

Doctors have compared the mysterious condition to toxic shock syndrome and Kawasaki disease which, combined, cause harmful internal swelling, fever and breathing problems – all hallmark signs of COVID-19.

But some of the children presenting with the illness have tested negative for the coronavirus, further complicating the diagnosis.

Officials have yet to address the alert and offer any clarity, prompting rumours that it was fake – but another group of medics affiliated to the Royal College of Paediatrics and Child Health confirmed it was true.

It is not clear how many children have had the inflammatory syndrome, nor whether any have died with it. It is also unclear as to how old children are who are being struck down, or if there are any clusters of cases in the UK.

But it is thought to have only affected a small number of patients so far, the Health Service Journal reported.

 

The Paediatric Intensive Care Society (PICS) published the warning on its Twitter page last night and urged people to share it

The memo, which was sent out by an NHS CCG in London – thought to be the North Central London CCG – and tweeted by the Paediatric Intensive Care Society, said: ‘The cases have in common overlapping features of toxic shock syndrome and atypical Kawasaki disease with blood parameters consistent with severe COVID-19 in children.’

The alert told GPs to refer children with symptoms including abdominal pain as a ‘matter of urgency’.

The NHS still only lists a temperature and a new cough as the main symptoms of COVID-19, despite the World Health Organization saying it can cause diarrhoea and aches and pains and US officials saying it can cause patients to lose their sense of taste and smell.

If the condition turns out to be more widespread it could add a new element of danger to the coronavirus outbreak, which so far appears to be sparing children.

Only nine people under the age of 19 have died in England in hospital after testing positive for COVID-19, out of a total of 18,420 reported by yesterday, April 26 – 0.05 per cent.

The reasons for this are unclear but scientists have suggested that lower rates of other serious illnesses and a lack of age-related lung damage may be protective.

According to the NHS memo, cases of this inflammatory syndrome have only started to appear in the past three weeks – this may be because it is slow to develop or so rare that it has only become noticeable in the peak of the UK’s epidemic.

A paediatrician at St Mary’s Hospital in the capital, Dr Elizabeth Whittaker, said on Twitter that medics in other countries had reported the same illness.

Dr Whittaker said: ‘Our Italian and Spanish colleagues also report it.

‘Numbers are small but significant. We want primary care/A&E to be vigilant so those affected are in the right place to get appropriate supportive care if needed.’

But Dr Michael Griksaitis, a paediatric at the University Hospitals Southampton NHS Foundation Trust, said: ‘If it’s COVID-19 or not is to be seen.’

But he added: ‘It is a phenomena paediatric intensive care units [are] seeing across [the] UK at the moment, and I also hear from other international centres.’

Another paediatric – Dr Damian Roland – admitted that he had ‘no idea’ what ‘blood parameters consistent with severe COVID-19’ meant.

Dr Roland, chair of the Paediatric Emergency Research in the UK and Ireland, said it implied all children with abdominal pain are at risk.

He tweeted: ‘This is not based on any evidence and I hope they amend [the] alert as soon as possible.’

Dr Colin Dunkley, a paediatrician at the Sherwood Forest Hospitals NHS Foundation Trust, replied to the PICS tweet: ‘Anything more specific you can say?’

He asked for officials to clarify the specific symptoms children had, as well as if they had any kind of rash or fever – two signs of Kawasaki disease.

Kawasaki disease is a condition that causes inflammation in the walls of the blood vessels and affects mostly children under five years old.

The inflammation can weaken or damage the coronary arteries, which supply the heart with blood. This can lead to aneurysms, heart attacks or heart failure.

Symptoms include a fever, a rash, swollen hands and feet, redness in the whites of the eyes and swollen lymph glands in the throat.

Twitter users asked for health chiefs to be more precise about the new inflammatory condition, questioning exactly how common it is among children.

Others parents were concerned about the symptoms of their children, including one mother who asked if she should be worried about her five-year-old’s stomach pain.

NHS England did not reveal if any children had died of the inflammatory condition, nor did it say if it had been seen since the start of Britain’s outbreak.

Professor Simon Kenny, NHS national clinical director for children and young people, said: ‘Thankfully Kawasaki-like diseases are very rare, as currently are serious complications in children related to COVID-19.

‘But it is important that clinicians are made aware of any potential emerging links so that they are able to give children and young people the right care fast.

‘The advice to parents remains the same: if you are worried about your child for whatever reason, contact NHS 111 or your family doctor for urgent advice, or 999 in an emergency, and if a professional tells you to go to hospital, please go to hospital.’

Professor Russell Viner, president of the Royal College of Paediatrics and Child Health, said: ‘We already know that a very small number of children can become severely ill with COVID-19 but this is very rare.

‘Evidence from throughout the world shows us that children appear to be the part of the population least affected by this infection.

‘New diseases may present in ways that surprise us, and clinicians need to be made aware of any emerging evidence of particular symptoms or of underlying conditions which could make a patient more vulnerable to the virus.’

NHS England did not comment on how common the condition was – but one expert said there had only been a ‘handful’ of cases.

Professor Adilia Warris, paediatric infectious diseases specialist at the University of Exeter, said it could be caused by COVID-19 or another unknown pathogen.

She said a ‘multi-system inflammatory state’ was the production of cytokines, known as a cytokine storm – the overreaction of the body’s immune system.

In a storm, the proteins start to attack healthy tissue, which can cause blood vessels to leak and lead to low blood pressure.

Reporters have approached North Central London CCG, the Paediatric Intensive Care Society and the British Paediatric Allergy Immunity and Infection Group for comment.

None of the organisations posted anything on their websites, leading other medical professionals to question the legitimacy of the alert.  

By Stephen Mathews – Health Editor – MailOnline


April 24, 2020
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3min

UK retail sales fell a record 5.1% in March as many stores shut up shop in the face of the coronavirus lockdown. The figures from the Office for National Statistics (ONS) show the steepest sales fall since it started collecting the data in 1996. Food and online shopping rose, and alcohol sales also jumped. But clothes sales tumbled by 34%.

Online shopping as a proportion of all retail reached a record high of 22%, the ONS said. “Retailers are in crisis mode as the impact of Covid-19 has obliterated sales to new record-lows,” said Richard Lim, chief executive of Retail Economics. Off-licences, which were added to the government’s list of essential UK retailers last month, saw sales rise 31.4% in volume terms, although with most drinkers buying from supermarkets, they only contribute less than 1% of alcohol sales.

The data comes amid dire estimates for the performance of the UK economy amid the lockdown.

Yesterday, one of the Bank of England’s top policymakers warned that the UK faces its worst economic shock in several hundred years.

‘Responsible retailers’

Jan Vlieghe, a member of the BoE’s interest-rate setting committee, said that “early indicators” suggest the UK was “experiencing an economic contraction that is faster and deeper than anything we have seen in the past century, or possibly several centuries”.

He did, though, say there was “in principle” a good chance that the UK would return to its “pre-virus trajectory once the pandemic is over”.

But for many shops, it is too late. In the year to date, Oasis, Warehouse, Debenhams, Laura Ashley and Cath Kidston have collapsed, and while some shops will be salvaged, many will be gone for good.

Excluding fuel, sales dropped 3.7% compared with February, a record for retail data collection going back to 1988.

Food sales rose a record 11% as households stocked up and restaurants closed.

For industries like retail, customer behaviour may never be the same.

“We don’t expect the pattern of post-lockdown spending to be exactly the same as before, with our latest survey indicating that consumers intend to reward more responsible retailers,”said Lisa Hooker, consumer markets leader at accountants PwC.

“Particularly those who looked after their staff, and shop more on their local high streets and with smaller or independent retailers, giving some more hope to many of the hardest-hit operators.”

News Source: BBC


April 23, 2020
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6min

The UK’s first human trials for a coronavirus vaccine began today at Oxford University.

The trials will take place on 500 people and will first focus on safety and tolerability. It will also include an initial assessment of how effective the vaccine is in eliciting an immune response to Covid-19. Half of the people in the trial will have the Covid-19 vaccine and half will have a meningitis vaccine – but none of the participants will know which vaccine they will have. Over time, as people show coronavirus-like symptoms, they will return to the university labs to get tested, so scientists can determine whether the vaccine works.

The trial is on ChAdOx1 nCoV-19, which is based on a chimpanzee adenovirus modified to include the spike or ‘S’ protein on the surface of SARS-CoV-2, the coronavirus that causes the Covid-19 disease. An adenovirus is a group of viruses that infect the eyes, respiratory system, intestines, urinary tract, and nervous system. Adenovirus vaccines can elicit an anti-body response to these viruses, which includes the new coronavirus, to help the body fight them.

The Oxford University team, led by Professor Sarah Gilbert, have had experience of working on a vaccine for the Ebola outbreak in West Africa in 2014. Providing the study is successful, Prof Gilbert has said that more extensive research could be conducted and that a million doses of the vaccine may be ready as early as September.

British Health Secretary Matt Hancock praised the team on Wednesday for its quick progress and said that the UK was reaching this stage that in normal times would “take years.”

The government has given £20 million (US$25m) to the university’s team and a further £22.5m to Imperial College, where another Covid-19 vaccine is being developed. The Imperial team is set to begin human trials in June.

“It’s fantastic to see the research team at the University of Oxford get this vaccine trial up and running in record time,” Arne Akbar, President of the British Society for Immunology told The National.

“The UK leads the world for the quality of our immunology research and this is another great example of how the community has come together to drive forward scientific discovery into this pandemic and to work towards developing a safe and effective vaccine.”

But he warned that developing a vaccine for the coronavirus would not be an easy task and that it was crucial scientists have an in-depth understanding of the exact immune response to SARS-CoV-2.

“All vaccine candidates will still need to go through many stages of testing to ensure that they are both safe and effective for wide scale use. We need to be realistic about the timescale in which this can take place,” he added.

“We also know that everyone’s immune system functions differently, in particular older people often generate less potent and long lasting immune responses to vaccination. As this group is particularly vulnerable to Covid-19, we also need to keep supporting research efforts into other approaches including developing new medicines and repurposing existing drugs which may be effective treatments for patients with Covid-19.”

“Well done to the Oxford Team and despite all the notes of caution, we sincerely hope the vaccine works,” he said.

Although Professor Gilbert was optimistic in an interview on Sunday about her candidate, she warned that there was no guarantee the vaccine she was working on would be effective.

“That’s why we have to do trials to find out. The prospects are very good but clearly not completely certain,” she told the BBC.

She called on the government to help support the rapid manufacturing of the vaccine, should it be proven to be effective.

On Friday, the government began a large-scale test on some 20,000 households in England to help understand the current rate of infection and how many people would have likely developed antibodies to the virus.

Participants in the study will form a representative sample of the entire UK population by age and geography. The results, expected in early May, will help scientists and the government in the ongoing response to the coronavirus outbreak.

Meanwhile, the global opinion of whether it’s safer to wear medical face masks in public to combat the pandemic remains divided.

British government scientists are expected to recommend later on Thursday that the public should not wear medical face masks but could choose to wear a scarf or face covering during the coronavirus pandemic.

The advice echoes that of the World Health Organisation, which says there’s little evidence that wearing a mask in the community stopped healthy people from picking up respiratory infections, including Covid-19. Instead, it may make more sense for someone to wear a mask if they are coughing and showing coronavirus symptoms.

However, Germany, a country that has won plaudits for its response to Covid-19, on Wednesday advised to make face masks compulsory on public transport and when shopping to combat the spread of the virus.

Source: The National


April 21, 2020
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4min

Providing much-needed strength to the Government in their effort to control the spread of Covid-19 in Sri Lanka, Reckitt Benckiser Lanka donated parcels containing hygiene products for the use of health professionals and military personnel at the forefront of the fight against the virus. Together with Dettol handwash units, the Company donated over 3000 Dettol liquid handwash bottles, 50,000 liters of Dettol antiseptic disinfectant liquid, 120,000 liters of Lysol multipurpose cleaner and over 120,000 liters of Harpic toilet bowl cleaner towards the cause. The products were officially handed over to Army Commander Lieutenant General Shavendra Silva by a team of representatives from Reckitt Benckiser recently.

For generations, Reckitt Benckiser has been renowned as a company which has supplied a variety of brands close to Sri Lankan households. Some of these brands are Dettol, Harpic, Strepsils, Veet, Air Wick, Durex and Lysol.





Speaking about the initiative, Sinclair Cruse – Commercial Director – Reckitt Benckiser Sri Lanka said, “At a time where there is a substantial risk of the entire country falling victim to the Covid-19 pandemic and as a brand that is linked to hygiene, we are happy to be able to fulfill our responsibility to our country through this contribution. In the face of this unprecedented challenge, our healthcare workers and military personnel are working selflessly on the frontlines.  Therefore, it is very important to ensure their safety at this moment and we hope that our donation will support them in their efforts.”

Prior to this contribution, Dettol and Harpic pledged their support to the fight against Covid-19 through several other initiatives. Accordingly, bearing a significant cost Dettol, under their ‘Clean Hands, Clean Nation’ CSR campaign installed handwash units in central public locations such as the Fort, Maradana, Gampaha, Dematagoda and Veyangoda railway and bus stations, and hospitals such as the IDH, the Colombo National Hospital, the Colombo South Teaching Hospital, the Negombo General Hospital, the Ragama Teaching Hospital, the Marawila Hospital, the Mulleriyawa Hospital and the Anuradhapura Hospital.

Similarly, through their ‘Harpic Mission Wellbeing’ initiative Harpic joined forces with the Ministry of Health to install mobile toilet units at hospitals treating Covid-19 patients as well as Covid-19 tracking centers. Moreover, they teamed up with the Sri Lanka Army to renovate sanitation facilities at these locations.

Expressing his views on the initiative, Shaminda Perera – Head of Marketing – Reckitt Benckiser Sri Lanka said, “Together with Dettol and Harpic, Reckitt Benckiser is well-known as a brand which has always regarded their responsibility towards society. During this decisive period, we are happy to be able to support the Sri Lankan Government using the full strength of our brands. Similarly, we pledge our commitment to this mission in the future as well.”


April 5, 2020
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4min

Dettol, a trusted brand among Sri Lankan households for over 5 decades, joined the national effort to combat and prevent the spread of the Covid-19 virus which has engulfed many countries across the world. Under their ‘Clean Hands Clean Nation’ CSR initiative, the brand has so far made a contribution in excess of 3 million rupees towards the campaign by means of installing handwashing units at central locations and donating hygiene products to hospitals.

Following the outbreak of the virus in Sri Lanka in March, Dettol was quick to place community handwash units at central locations frequented by the public with clear visual instructions on proper hand washing techniques to effectively get rid of illness-causing germs. The units were placed at the IDH Hospital, the Colombo National Hospital, the Colombo South Teaching Hospital, the Negombo General Hospital, the Ragama Teaching Hospital, the Marawila Hospital, the Mulleriyawa Hospital and the Anuradhapura Hospital. Additionally, prior to the imposition of the curfew, the brand placed handwash units at public transport locations such as the Fort, Maradana, Gampaha, Dematagoda and Veyangoda railway and bus stations.

Speaking about the initiative, Sinclair Cruse – Commercial Director – Reckitt Benckiser Sri Lanka said, “Being a leader in the Hygiene Product Category in Sri Lanka, Dettol understands its responsibility to society and the brand stands with the nation to help protect its citizens during these difficult times. Under the Dettol Clean Hands Clean Nation initiative we have actioned several activities to curb and prevent the spread of Covid-19 among the public and have allocated a budget of over 3 million rupees towards this cause.”

In addition to installing community handwash units, Dettol has also made a donation of hygiene products such as soaps, liquid handwash, antiseptic liquids and multi surface cleaners to the IDH hospital to upkeep the hygiene and health of the hospital staff and patients. Moreover, the brand, through digital media platforms, is campaigning to educate the community about the importance of hand hygiene as a method to prevent the further spreading of COVID-19.

Shaminda Perera – Head of Marketing – Reckitt Benckiser Sri Lanka speaking about the campaign said, “We believe that prevention is vital given the current circumstances which is why we are focusing a lot of effort towards this cause. As you know, if the present situation escalates it will have a very damaging effect on the health and economic wellbeing of society. This is why we would like to urge the public to exercise their responsibility towards society by practicing hand hygiene and social distancing. We as a brand, will continue to assist the government and relevant authorities in the fight against Covid-19.”


April 3, 2020
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4min

In moves sure to concern privacy advocates, 19 countries are now accessing citizens’  mobile location data in an effort to fight the coronavirus outbreak.

A COVID-19 Digital Rights Tracker by Top10VPN lists countries that are using mobile data for the pandemic. Uses range from anonymous aggregated data to monitor the general movement of people, to tracking the phones of individual coronavirus patients, to tracking suspected patients and their contacts, known as “contact tracing.”

“In the past week we have witnessed a 90% growth in the number of countries implementing digital tracking measures and a 100% increase in reports of censorship,” reported Top10VPN on March 26.

Actions by country

In the United States, the Senate’s $2 trillion economic stimulus bill includes $500 million for the Centers for Disease Control (CDC) to launch a new “surveillance and data-collection system” to monitor the spread of COVID-19, reports Business Insider.

Europe’s telecom companies are sharing location data with health authorities in Italy, Germany and Austria,  according to Reuters, to check whether people are remaining at home. The data is aggregated and anonymous, mapping concentrations rather than individuals to respect Europe’s privacy laws.

In South Korea, the government created a map of cellphone data provided by telecom and credit card companies. The map was made public so everyone could track whether they’d been exposed, according to The Verge.

According to reports, Iran used the COVID-19 epidemic to gather private data from its citizens “to boost Tehran’s surveillance capabilities,” reports Vice. The country sent a link to download the AC19 app with government endorsement, touting it as a way to determine whether users have the virus, but usage required sending back location data.

In Taiwan, a mobile phone-based geo-fence uses location-tracking to ensure people who are quarantined stay in their homes, reports the New York Times. If the patient leaves their home address or turns off their smartphone, the police will visit within 15 minutes.

SafePaths app

The new Private Kit: SafePaths app, developed by Massachusetts Institute of Technology (MIT) researchers, is now available, though it is still under development. The downloadable app (for IOS and Android 8.0 and above) informs users if they’ve crossed paths with coronavirus patients, known through published data.

“The solution is a ‘pull’ model where users can download encrypted location information about carriers so the users can self-determine their likely exposure to COVID-19 and coordinate their response with their doctor using their symptoms and personal health history,” according to a white paper about the contact-tracing app.

The app takes privacy into consideration — COVID-19 patients consent to provide health officials with an accurate location trail once they are diagnosed. “Governments are equipped with a tool to redact location trails and thus broadcast location information with privacy protection for diagnosed carriers and local businesses,” the white paper reads.

“Since the outbreak of COVID-19, governments around the world have implemented a range of digital tracking, physical surveillance and censorship measures in a bid to slow the spread of the virus,” warns Top10VPN. “Some of these may well be proportionate, necessary and legitimate during these unprecedented times. However, others have been rushed through legislative bodies and implemented without adequate scrutiny.”

By Tracy Cozzens : GPS World


April 2, 2020
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3min

The financial donations were made to strengthen the COVID-19 Healthcare and Social Security Fund, by the People’s Bank Group and the People’s Bank Pensioners Association at the President’s Office on 31st of March 2020. The relevant cheques were handed over to the President’s Secretary – Dr. P. B. Jayasundera.

Chairman of People’s Bank – Sujeewa Rajapaksa, Acting Chief Executive Officer/ General Manager – Bonniface Silva, Chief Executive Officer and General Manager of People’s Leasing and Finance Company – Sabri Ibrahim, President of the People’s Bank Pensioners Association – Harshalal Jayawardena, Secretary – Wijayasiri Mihindukulasooriya and Treasurer – M. J. P. Gunawardena were present at this occasion.

Chairman of People’s Bank – Sujeewa Rajapaksa handing over a cheque from People’s Leasing Company of Rs. 5 million for the COVID-19 Healthcare and Social Security Fund to the President’s Secretary – Dr. P. B. Jayasundera along with Chief Executive Officer/ General Manager – Sabri Ibrahim of People’s Leasing and Finance Company.

People’s Bank Group and the Pensioners Association of People’s Bank made a donation totaling Rs. 18 Million to the COVID-19 Healthcare and Social Security Fund established under the initiative of Honourable President Gotabhaya Rajapaksa to control the spread of the Corona or COVID-19 Virus within the country and to facilitate social welfare tasks in conjunction with this, considering that, when an emergency situation has arisen in the country, it is a responsibility as a leading State Bank to contribute towards uplifting health and social conservation and thus uplifting the lives of Sri Lankans. People’s Bank is committed to providing its maximum contribution and cooperation to the Government and citizens of Sri Lanka during the re-building process in the future once this emergency situation has passed.

President of the Pensioners Association of People’s Bank – Harshalal Jayawardena presenting to the President’s Secretary – Dr. P. B. Jayasundera a cheque for Rs. 3 million from the People’s Bank Pensioners Association to the COVID-19 Healthcare and Social Security Fund along with Secretary – Wijayasiri Mihindukulasooriya.

April 2, 2020
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5min

The year 2020 has forced all people living around the world with one of the biggest challenges since World War 2. This crisis of the Covid 19 pandemic, or more commonly known as the Corona Virus is a threat which is unprecedented and whilst the health impacts and casualty rates increase globally, the economic impacts and burden remain on the increase exponentially. Millions of professionals employed in various industries, from the airline industry to large corporations currently face uncertainty due to the financial implications surrounding the global lockdown.  The International Labour Organization states that this catastrophe could push an excess of 25 million people to unemployment, underemployment or to work in poverty.

Whilst observing the negative impact of this catastrophe, the International Institute of Health Sciences (IIHS) salutes the health care professionals of the world for battling through the pandemic. Despite the virus having a high infectious rate, health care teams representing a wide range of services do not have the luxury of working from home. Nurses, doctors, medical laboratory technicians, physiotherapists and all allied health servicemen are currently the front-line heroes of the disaster. Whilst promoting essential services and care to the patients at this time of need, at a personal level, the health care professionals are not only risking their lives but also risking the lives of their families who remain at home. In the face of poor resources, including lack of access to equipment and Personal Protective Equipment (PPEs), there has never been a more appropriate time to openly thank our all health care professionals for the selfless and compassionate acts.

The International Institute of Health Sciences (IIHS) in its 18 years of existence has contributed to the national and international workforce by providing educated nurses, physiotherapists and bio-medical scientists armed with the latest up to date knowledge and skills by incorporating research and evidence-based practice. In the present day it is vital for professionals in the health system to integrate such vital dimensions of education in to their practice. Furthermore, with exposure to the international standards in education the health care professionals produced remain up-to date with recommended practice. In Sri Lanka, IIHS has contributed to over 500 graduate nurses who are currently working in the front-line of the Covid-19 response. Furthermore, an additional 1500 students following the Bachelors in Nursing degree continue to work in the major hospitals dedicated to battling the virus. Additionally, a further 500 IIHS alumna provide health care globally- in Australia, United Kingdom, Europe, United States of America and many more countries.

Despite the current global economic impact and reduction in job security concerns, the demand for health care professionals remain on a steep increase as the world continues to struggle to provide adequate services, especially in the face of disasters.

Dr. Kithsiri Edirisinghe, (CEO/Founder/Director Academic of IIHS) adds, “18 years ago IIHS was founded with the intention of providing skilled labour to the world in the form of health care professionals, with a special focus on nurses. Despite the stigma surrounding the profession which negatively impacts on recruitment, we have seen an increase in the desire for the profession over the years. Nurses, due to their nature of work, skills and education gain an enormous amount of respect locally and internationally. Our Graduate nurses are armed with an international degree from Coventry University (United Kingdom) or Open University Malaysia, thus contributing to great clinical outcomes.”

Elaborating further, Dr Kithsiri stated, “In the developed countries, a Registered Nurse earns approximately Rs 7 lakhs and many of our Sri Lankan nurses who choose to seek foreign employment add to the country’s foreign exchange through this process. We have also produced many diploma holding nursing, physiotherapy and bio-medical students who have continued pathway programs to complete degrees in well-renowned universities in Australia, Finland, United Kingdom and United States of America. More than 500 of these students have now obtained registration and are no doubt working as frontline health care professionals during this pandemic. As an education institute we are proud to be producing fine health care professionals to the world at this time of need and we thank them for their dedication to the service”.


April 1, 2020
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5min
Subashchandran Suntharalingam
Partner Designate
Gajma & Company

The Coronavirus pandemic has created challenges in carrying out day-to-day business activities. Among these challenges, the year-end Physical Inventory Counting for businesses with financial year ending 31 March 2020, will be the greatest.

The Sri Lanka Auditing Standards has set strict guidelines/requirements for the auditor to attend the Physical Inventory Counting and to perform audit procedures over the entity’s final inventory record to determine whether they accurately reflect actual count results.

The Coronavirus pandemic has resulted in individuals, including the auditors, to work from home. Working remotely and social distancing have been encouraged as mechanisms to reduce the spread of this virus. The authorities have issued guidelines as to how organisations should organise their workplaces during this pandemic time.

The prevailing circumstances make it challenging for auditors to attend the Physical Inventory Counting, and for the entities to organise the Physical Inventory Counting.

If a Physical Inventory Counting is not carried out by an entity as required to do so, and the auditor did not attend the Physical Inventory  Counting, or if the auditor is unable to perform alternative audit procedures to obtain sufficient appropriate audit evidence regarding the existence and the condition of the inventory, the auditor shall modify the opinion in the auditor’s report. This may have adverse consequences on the entity.

In the current circumstance, the auditors are compelled to follow alternative audit procedures to obtain sufficient appropriate audit evidence regarding the existence and the condition of the inventory. The alternate procedures should give comfort to the auditors and the procedures may be summarised as follows:

  • Roll forward and roll back.

Postpone the inventory counting and observation to a later date. A date when the stay-at-home restrictions are lifted and is safe to visit the client premises. The process involves the roll-back of the inventory to the year-end, even if the counting of inventory items is taking place subsequent to year-end. Ina addition, depending on the circumstances, the auditor may go back to the previous inventory count and roll forward to the year-end.

  • Video observation of the physical inventory.

This process may be worth considering in the circumstance that the country is currently facing.  This will minimise the risk of infection and spreading the virus outbreak. The Sri Lanka Auditing Standards states that, “Where attendance is impracticable, due to factors such as the nature and location of the inventory, the auditor should consider whether alternative procedures provide sufficient appropriate audit evidence of existence and condition to conclude that the auditor need not make reference to a scope limitation.”, and this may be considered as another alternative procedure.

  • Obtaining additional supporting evidence.

Cut-off testing and price-testing. There are other audit procedures that auditors perform that contribute to evidence about existence. It is difficult to get sufficient, appropriate audit evidence about the existence assertion by only doing price-test and subsequent sales transactions. It will require the auditors to do some roll forward and roll back to obtain a comfort on the closing inventory.

Good governance practices and client’s cooperation with the auditors to provide collaborative and alternative procedures, could provide comfort to the auditors during the current crisis period.  This will avoid the auditor issuing a modified audit opening for the financial period ended 31 March 2020.



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