当前，我国会计职业道德存在的问题，主要体现在会计人员职业道德的意识相对薄弱，存在票据凭证的作假行为；唯利是图，采用多种手段损害企业利益；违背准则，存在舞弊现象，给企业造成严重后果及损失等方面。导致会计信息失真的原因主要是企业内部控制不健全，会计制度和规定让不法工作人员有机可乘，存在局限性，外部监督制度缺陷，惩罚过轻，对有异心的会计信息使用者不足以构成威胁等。会计人员职业道德的提高不是立竿见影的，是一个长期的工程，不仅仅需要会计人员自身努力，更需要社会各方的监督支持，积极营造健康和谐的空间环境，对会计人员道德素质的提高有着深远的促进力。%Main problems for the professional ethics of accounting personnel in China are weak awareness of professional ethics;falsifica-tion of financial documents, venality by multiple means, damaging the benefit of enterprises;fraudulent practices, resulting in serious con-sequences and damages. The causes for accounting information distortion include poor internal control of enterprises, unsound accounting system and regulations, external supervision system deficiency, and mild punishment failing to scaring away potential accounting regulation breakers. The promotion of professional ethics of accounting personnel is a long term project, demanding the effort of both accountants and all social circles in building a harmonious environment.
会计信息失真，经济犯罪屡有发生，甚至会计人员处理会计事项时也存在着风险，这些都与会计人员的职业判断能力有着直接和间接的关系。如今管理手段日益现代化，管理复杂和多样化，会计人员应加强理论学习和实践技能的训练，熟练掌握国家的政策和法规，国家要进一步完善会计环境。从而提高会计人员的职业判断能力，减低会计人员的会计风险。%Accounting information lacks fidelity.Economic criminals oftenoccur,Risks even exist when accountant personnels deal with accounting affairs.All these are directly or indirectly connected with professional judgement of accountant personnels.Nowadays,management measures become more and more medernized,complicated and various,so accountant presonnels should focus on theory study and skill practice,skillfully mastering our country's policy and regualtions.Meanwhile,accounting environment should be perfected so as to improve professional judgement and reduce accounting risks of accountant prrsonnels.
Along with the growth of the market economy, the capacity framework of accounting personnel has become an important strategy for the development of the accounting industry. However, in China, the study of the capacity framework is not sufficient and there is issues concerning the training of accounting personnel and professional qualification. Suggestions are proposed in this study, including enhancing the supervision of the government, reforming the mode of accounting teaching, improving the practical ability of accounting personnel, and completing the evaluation criteria of accounting personnel for the creation of a capacity framework fueling the growth of the economy.%随着市场经济的逐步完善，会计人员能力框架已成为促进会计行业发展的重要战略指南。目前，我国存在着对会计人员能力框架研究不充分、在会计人员培养和会计资格准入方面缺陷突出等问题。我国应结合国情，从实际情况出发，加强政府监督，改革我国现阶段会计教学模式，提升会计人员的实践能力，健全会计人才评价标准，制定出适合我国发展的会计人员能力框架，从而促进会计行业的健康发展。
会计电算化提高了会计核算速度和准确率，也使会计工作重心发生转移，会计工作流程、内部控制的形式与重点发生变化、管理与控制风险增多，导致控制复杂化。同时也对会计人员的素质、精神理念、心理和主观能动性产生了深刻影响，并提出了更高要求。%Computerized accounting improves the speed and accuracy of accounting, changes the focus of the accounting work, accounting processes, the form and key of internal control, increases management and control risk, leading to control more complex. At the same time, it has produced profound influence on the quality, the spirit philosophy, psychology and the subjective initiative of the accounting staff , and puts forward higher requirements.
通过会计发展史看会计所具有的国际性,分析了培养国际化会计人才对会计行业以及相关领域的影响,进一步分析了我国会计国际化现状及趋势,指出我国会计领域人才培养的应对措施和国际化会计人才培养的目标.%Through the phylogeny of accounting to view the internationality which accounting owns, the influence of training international accounting personnel on accounting industry and related areas was analyzed, and status and trend of internationalization of China's accounting was further analyzed. Meanwhile, response measures of personnel training in China' s accounting field and the goal of internationalization of accounting personnel training were pointed out.
Graduate Dental Education Gen Residency Program Periodontics Residency Endodontics Residency Prosthodontics Residency Oral...cost-accounting systems. American Journal of Hospital Pharmacy; 45, 1103-10. Dean, E.B. (1996). Business Process Reengineering. Retrieved from the...UCAPERS 53 Hughes, M. (1999). Nursing workload: an unquantifiable entity. Journal of Nursing Management, 7, 17-22
outplacement center. Additionally, adjusting accounting entries must be reviewed for accuracy once Defense Contract Management District North Central is...that the Office of Executive Director, Human Resources, issue guidance for outplacement services to future BRAC activities scheduled for closure...Management concurred and stated that the DLA Civilian Personnel Support Office is developing an agency outplacement guide. 15 Appendix C. Background of
通过对会计人才市场需求的了解,企业招聘会计人员时更注重其是否具有实际操作能力和综合运用能力.从而我认为:高校应加强师资队伍建设,提高会计人才培养质量,加强实践教学,以提高学生的综合素质和实际操作能力,从而向社会提供符合市场需求的会计人才.%Through the understanding of the needs of accounting talent market, companies pay more attention to whether they have the practical ability and comprehensive skills when hiring accounting staff. So I think that colleges and universities should strengthen the teaching staff, improve the quality of accounting personnel training, strengthen the practice of teaching to improve the overall quality and the practical ability of students, thus to provide accounting personnel who adapt the market demand to the society.
Accompanied by economic globalization and international competition intensifies, the functions of accountant is no longer confined to accounting, but need to participate in decision-making and management. High-quality managerial accountant plays a key role in China’ s economic development, but the lack of staff managerial accountant presence, the construction of managerial accounting training system is not perfect and so on. Therefore, aim at management accounting problems existing in the talents training, the essay explores the countermeasures and suggestions to strengthen the construction of our country management accounting tal-ent cultivation system.%伴随着经济全球化和国际市场竞争的加剧，会计人员的职能不再局限于会计核算，而是需要参与决策和管理。高素质的管理会计人才对我国经济的发展起着关键的作用，然而我国存在管理会计人员匮乏，管理会计人员培养体系不健全等问题。因此，需要针对管理会计人才培养存在的问题，深入探讨加强我国管理会计人才培养体系建设的对策和建议。
Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu
A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
加强会计职业道德建设是提高会计人员素质的重要措施，是社会主义市场经济的需要，也是实现企业会计目标的重要保障。可通过完善会计职业道德规范、加强会计职业道德教育、提高会计人员的自我修养能力、加大对违反职业道德规范的处理力度等方法，提高会计人员职业道德。%Strengthening accounting professional ethics construction is the important measures of improving the quality of accounting personnel, is the requirement of the socialist market economy, also is the an important guarantee to achieve corporate accounting objectives. The professional ethics of accounting personnel can be improved through improving the code of accounting professional ethics, strengthening the accounting professional ethics education, improving the ability of self-cultivation accounting personnel, increasing efforts to deal with violations of professional ethics and other methods.
Veen, van der, M.Q.
The personnel of an organization often has seemingly conflicting goals. On the one hand, the common goal is to achieve operational efficiency and to be available for work when needed in the organization. On the other hand, individual employees like to have a good work-life balance, by having personal working hour preferences taken into account. We develop and apply Operations Research methods and tools and show that operational efficiency can be achieved while taking personnel preferences int...
With the development of the social economy and higher education, the application of skilled personnel shortage of tal-ent to become one of the social and business needs, and school-enterprise collaborative culture is the only way to use skilled per-sonnel training. In this paper, the establishment of school-enterprise collaborative application skills-based training curriculum sys-tem of accounting professionals to analyze the necessity to explore the application of skilled accounting personnel training curricu-lum, analysis of the"5+3"application skilled accounting personnel curriculum system with supporting measures.%随着社会经济和高等教育的发展，应用技能型人才成为社会和企业需求的紧缺人才之一，而校企协同培养是应用技能型人才培养的必经之路。本文对建立校企协同培养应用技能型会计人才课程体系必要性进行分析，探讨校企协同培养应用技能型会计人才课程体系的构建。
The basic distinguishing sign between talents＇ types and levels is the competency framework＇s difference.Based on the analysis of the accounting personnel＇s basic qualities,differential qualities and competency framework,the objectives of accounting personnel training have been re-located from a new perspective,which will remove the drawbacks of the current one.%区分人才类型与层次的基本标志是能力架构的差异。在对会计人才基本素质、差异化素质及能力架构分析的基础上,以崭新的视角重新定位会计人才的培养目标,克服当前会计人才培养目标定位上的弊端。
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...
Vanden Berghe, Greet
Personnel scheduling can become a particularly difficult optimisation problem due to human factors. And yet: people working in healthcare, transportation and other round the clock service regimes perform their duties based on a schedule that was often manually constructed. The unrewarding manual scheduling task deserves more attention from the timetabling community so as to support computation of fair and good quality results. The present abstract touches upon a set of particular characterist...
The level of social needs and the ability to demand are the main basis when making talents' training objectives and training plans. At present, there is a strong demand for market to applied accounting professionals. However, it has the serious gap between the update of traditional accounting education in education ideas, course offering, teaching methods and teaching means and the demand for market to accounting professionals. In order to adapt to the demand of the market, we should make a rational orientation to training goals of accounting personnel, further perfect practice teaching system, actively reform practical teaching methods and teaching methods, and strengthen the teachers' training of practice skills to improve the teachers' ability of practice.%社会需求的层次和需求的能力应是我们制定人才培养目标和培养计划的主要依据.目前市场对应用型会计专业人才需求旺盛,但是由于传统会计教育在教育理念、课程设置、教学方法和教学手段等方面的更新与迅速发展的市场对会计人才的需求存在严重脱节.为了适应市场的需求,必须合理定位会计人才培养目标,进一步完善实践教学体系,积极改革实践性教学方法和教学手段,加强教师 实践技能的培训,提高教师的实践能力.
会计人才培养模式的改革和创新是提高高职会计人才培养质量的重要途径。以南通纺织职业技术学院会计专业为例，对高职会计人才培养模式进行探索，确立“校企共育、三环相扣、课证融通”的工学结合会计人才培养模式，通过重构高职会计专业核心课程体系等步骤培养高素质技能型高职会计人才。%The reform and innovation of accounting personnel mode is a important way to improve the quality of Higher Vocational Accounting talent cultivation.In this paper,taking the major of accounting in Nantong Textile Vocational Technology College as an example,it explored the model of personnel training in Higher Vocational Accounting,established the training mode of combination of accounting personnel which called“School enterprise co education,three ring buckle,course certificate”,Through the reconstruction of higher vocational accounting professional core curriculum system and other steps to cultivate high-quality skilled talents in Higher Vocational accounting.
Knox, Rodney F.
This paper provides an overview of the development of the school-personnel administrator role. It first describes the influence of the science-management and human-relations movements and the behavioral sciences on personnel administration and human resource management. It next discusses the role of the personnel-performance-appraisal system and…
Veen, van der Egbert
The personnel of an organization often has seemingly conflicting goals. On the one hand, the common goal is to achieve operational efficiency and to be available for work when needed in the organization. On the other hand, individual employees like to have a good work-life balance, by having persona
后金融危机时代的来临意味着企业的市场环境发生了巨大的变化,变革会计人才培养模式以提高会计人才的危机管理能力已经迫在眉睫,该文将针对当前经济形势对会计人才能力素质提出的新挑战,探索后金融危机时代我国会计人才培养模式的创新与实践。%The advent of the post-financial crisis era has brought about an Enormous change in the market environment of enterprises,which makes it urgently necessary to innovate the personnel training model for accountants in order to improve their abilities to manage risks.In view of the new requirements for the competence and qualities of accountants in the current economic situation,the paper explores the innovation and implementation of personnel training mode in the era of post-financial crisis.
... 25 Indians 1 2010-04-01 2010-04-01 false Leave system for education personnel. 38.12 Section 38.12 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION EDUCATION PERSONNEL § 38.12 Leave... under this part shall be credited to the employee's sick leave account under the system in §...
... GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.5 Prohibited personnel...) An evaluation of the character, loyalty, or suitability of such individual. (c) Political activity...) Relatives. GAO employees who are serving as public officials (as defined in section 3110(a)(2) of title...
Bingley, Paul; Westergård-Nielsen, Niels Chr.
personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower......There is a growing awareness of large differences in worker turnover and pay between firms. However, there is little knowledge about the effects of this on firm performance. This paper describes how personnel policies with respect to pay, tenure and worker flows are related to economic performance...... annual profit. Higher wage level and lower wage growth is associated with higher profit. A workforce that has less tenure, all else equal, is more profitable....
Fijn van Draat, Laurens; Post, Gerhard; Veltman, Bart; Winkelhuijzen, Wessel
The area of personnel scheduling is very broad. Here we focus on the ‘shift assignment problem’. Our aim is to discuss how ORTEC HARMONY handles this planning problem. In particular we go into the structure of the optimization engine in ORTEC HARMONY, which uses techniques from genetic algorithms, l
Poliakoff, Lorraine L.
This document, an evaluation of school personnel, is based on a review of the literature on evaluation in the ERIC system. Emphasis is placed on the evaluation of school administrators, teacher evaluation by students, and the teacher's role in evaluation. A 23-item bibliography is included. (MJM)
Franses, Philip; Post, Gerhard; Burke, Edmund; De Causmaecker, Patrick
We describe an assignment problem particular to the personnel scheduling of organisations such as laboratories. Here we have to assign tasks to employees. We focus on the situation where this assignment problem reduces to constructing maximal matchings in a set of interrelated bipartite graphs. We d
US Agency for International Development — The eOPF is a digital recreation of paper personnel folder that stores electronic personnel data spanning an individual's Federal career. eOPF allows employees to...
Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert
This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like
Accounting Automation Click Link Below To Buy: http://hwcampus.com/shop/accounting-automation/ Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...
site(s) to interview local witnesses and investigate the site for evi- dence, as well as identify any logistical or safety concerns for a follow- on...functions, and in-country sup- port to both investigation and recovery team operations . These detachments are located in Bangkok , Thailand; Hanoi
Pincoffs, Edmund L.
Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)
Industrial Funds, and other accounts supporting the NATO presence ’Figures represent estimated civilian personnel pay costs for seven Navy commands...enma rk, ( ieria ny, Greenland, and Tu rkey. It o)perates and Comman mantins theillist fi issile earls’ w arning systeill andi sat ell ite t rack- in...many, France, and the I nited Kingdom. These personnel are students at selected civilian institutions, agencies, and industries in NXAT) European
Huaixiao Wang; Ling Li; Jianyong Liu; Yong Wang; Chengqun Fu
To verify the availability of the improved quantum genetic algorithm in solving the scheduling engineering personnel problem, the following work has been carried out: the characteristics of the scheduling engineering personnel problem are analyzed, the quantum encoding method is proposed, and an improved quantum genetic algorithm is applied to address the issue. Taking the low efficiency and the bad performance of the conventional quantum genetic algorithm into account, a universal improved q...
Full Text Available To verify the availability of the improved quantum genetic algorithm in solving the scheduling engineering personnel problem, the following work has been carried out: the characteristics of the scheduling engineering personnel problem are analyzed, the quantum encoding method is proposed, and an improved quantum genetic algorithm is applied to address the issue. Taking the low efficiency and the bad performance of the conventional quantum genetic algorithm into account, a universal improved quantum genetic algorithm is introduced to solve the scheduling engineering personnel problem. Finally, the examples are applied to verify the effectiveness and superiority of the improved quantum genetic algorithm and the rationality of the encoding method.
The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...
Stellinga, B.; Mügge, D.
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of accounts after finding of death. 880.207 Section 880.207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Procedures § 880.207 Adjustment of accounts after finding of death. After a missing annuitant is...
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Reestablishment of leave account after military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ABSENCE AND LEAVE Recredit of Leave § 630.504 Reestablishment of leave account...
Discusses the backgrounds and qualifications appropriate for a library personnel administrator, including (1) a master's degree in library science; (2) library work experience; (3) additional training in administration, personnel management, organizational development, and psychology; and (4) personal attributes such as good communication skills,…
... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The...
Office of Personnel Management — Security file-related information for the U.S. Office of Personnel Management (OPM)'s employee and contractor personnel. The data is OPM-specific, not government-wide.
Social Security Administration — The purpose of this agreement is for SSA to verify SSN information for the Office of Personnel Management. OPM will use the SSN verifications in its investigative...
Every professional personnel department has the basic skills to provide at least minimum outplacement services such as resume preparation, resume typing and reproduction, counseling, and suggestions of job leads. (Author)
David C. Weber
Full Text Available Personnel of an automation project is discussed in terms of talents needed in the design team, their qualifications and organization, the attitudes to be fostered, and the communication and documentation that is important for effective teamwork. Discussion is based on Stanford University's experience with Protect BALLOTS and includes comments on some specific problems which have personnel importance and may be faced in major design efforts.
Koskinen, Ilpo; Krogh, Peter
design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...
Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.
Leedy, Herbert B.
Army experience with a small mechanized stock accounting system, the NCR 500, was studied with respect to personnel and training, in order to improve implementation of newer and more complex computer-based logistics systems. Officers and enlisted personnel in various duty positions connected with NCR 500 systems in four Far Eastern commands were…
Ozerchuk, Natalia Mykolayivna
Full Text Available The evaluation of possible replanning and personnel policy improving at modernenterprises is the aim of the article. Business owners absolutely realize that some expenditurefunctions can be easily passed to outsourcing, saving money and gaining flexibility and efficiency ofbusiness processes. The current personnel policy in organizations provides, first of all, personnelmanagement strategy development, taking into account the structure strategy development, which ispossible using the principles of outsourcing. Combining the elements of outsourcing personnelpolicy at the modern enterprises will improve the quality of employees work taking intoconsideration all achievements in the theory and practice in this area and cause a positive socialimpact.
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Personnel compensation... Personnel compensation. The following clause shall be used in all USAID cost-reimbursement contracts. Personnel Compensation (JUL 2007) (a) Direct compensation of the Contractor's personnel will be...
... 21 Food and Drugs 7 2010-04-01 2010-04-01 false Personnel. 606.20 Section 606.20 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) BIOLOGICS CURRENT GOOD MANUFACTURING PRACTICE FOR BLOOD AND BLOOD COMPONENTS Organization and Personnel § 606.20 Personnel. (a) (b) The personnel responsible for...
Ubbesen, Morten Bonde
Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....
... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Public accountability standards. 950.203... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... comply with the requirements of public accountability, and the charitable organization may be...
@@ 1.Introduction Many new businesses are opened in the whole world every day.Unfortunately,only a minor part of them has success and continues its activity.There is a variety of reasons which determine the hankruptcy of companies.Most of them are included in running a business,and more and more people come to realize the significance of management,especially personnel management,as personnel represents the relationship between people in the company,which is a key point for the development of enterprise.
Anspach, J.P.; Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Walters, B.G. [Argonne National Lab., Idaho Falls, ID (United States); Crain, B.Jr. [Savannah River Lab., Aiken, SC (United States)
The United States Department of Energy (DOE) uses sensitive or classified parts and material that must be protected and accounted for. We believe there is a need for an automated system that can help protect and monitor these parts and material. In response to this need Sandia National Laboratories (SNL) has developed a real-time personnel and material tracking system called PAMTRAK that has been installed at selected DOE facilities. PAMTRAK safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. This paper describes our goals when designing PAMTRAK, the PAMTRAK system components, our current installations, and the benefits a site can expect when using PAMTRAK. So far PAMTRAK has been installed exclusively at government facilities; however, it is also applicable to private industries that need to protect high value assets. Through government programs such as CRADAs, SBIRs, and other mechanisms, the DOE often works with private industry to promote further development and commercialization of national laboratory developed technologies. SNL supports and welcomes partners and new users of PAMTRAK.
Full Text Available An important factor for the success management of IT projects is the human resource. People involved in the project management process have to be evaluated. In order to do that, same criteria has to be specified. This paper describes some aspects regarding the personnel evaluation.
... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government...
3 Program Information 4 Responsible Office 4 References 4 Program Description 5 Business Case 5 Program Status 6 Schedule...service system. The system represents the AF commitment to modernize business practices and provide enhanced support for today’s service members and...their families . AFIPPS will align with DoD data standards for personnel, pay, and accounting, including the Common Human Resource Information
US Agency for International Development — The NFC system is an USDA system used for processing transactions for payroll/personnel systems. Personnel processing is done through EPIC/HCUP, which is web-based....
Dever, Tara T; Walters, Michelle; Jacob, Sharon
Military personnel encounter the same allergens and irritants as their civilian counterparts and are just as likely to develop contact dermatitis from common exposures encountered in everyday life. In addition, they face some unique exposures that can be difficult to avoid owing to their occupational duties. Contact dermatitis can be detrimental to a military member's career if he or she is unable to perform core duties or avoid the inciting substances. An uncontrolled contact dermatitis can result in the member's being placed on limited-duty (ie, nondeployable) status, needing a job or rate change, or separation from military service. We present some common causes of contact dermatitis in military personnel worldwide and some novel sources of contact dermatitis in this population that may not be intuitive.
Le président du conseil M.Doran explique la décision que le conseil du Cern vient de prendre sur la 4.étape du régime complémentaire des pensions. Le président du comité des finances le Dr.Andersen ainsi que le Prof.Connor(?) prennent aussi la parole
Kuznetsova Ekaterina Andreevna
The motivation of the personnel in any economic conditions remains a leading link in an enterprise control system. At creation of system of motivation tracking of extent of its impact on productivity of work of the personnel is important. The boomerang effect which is shown in a demotivating of separate groups of the personnel is often observed. In article features of manifestation of demotivating factors at various stages of work of the personnel are analyzed, the circle of the reasons bring...
Murakami, Hiroyuki [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment; Momose, Takuma
The present status of the technology for the measurement of personnel exposure dose was reviewed based on the basic concept of ICRP Recommendation on new assessment of exposure dose. The personnel dosimeter which has been mostly used by occupationally exposed personnels in Japan is film badge or thermoluminescence dosimeter. Now, photoluminescent glass dosimeter has been paid attention because pulse excitation method by UV laser has been developed. Measurement at an accuracy of 0.1 mSv or more became possible by using this dosimeter at present. In addition, characteristic studies for practical application of electronic, photostimulated luminescence and neutron dosimeters are progressing now. Revision of kinetic model of in vivo metabolism of radioactive substances is progressing based on the recent findings since ICRP Recommendation in 1990. Monitoring an individual internal exposure is made by two methods; direct measurement of the radiation emitted from the body and indirect one by radioanalysis of excretes etc. The latter is inferior to the former in respect of the accuracy of dose assessment, but the direct method is more suitable to detect a little amount of radioactive substance incorporated because of its high sensitivity. In future, it is needed to provide a considerable number of whole body counters against a large-scale nuclear accident. (M.N.)
... scheduling or flight release personnel are on duty to schedule and release program aircraft during all hours... 14 Aeronautics and Space 2 2010-01-01 2010-01-01 false Personnel. 91.1049 Section 91.1049... Management § 91.1049 Personnel. (a) Each program manager and each fractional owner must use in...
... management terms, including the Human Capital Management Report (HCMR). Outline OPM's requirements for the... MANAGEMENT 5 CFR PART 250 RIN 3206-AL98 Personnel Management in Agencies AGENCY: U.S. Office of Personnel Management. ACTION: Proposed rule. SUMMARY: The U.S. Office of Personnel Management is issuing...
... 46 Shipping 4 2010-10-01 2010-10-01 false Industrial personnel. 107.113 Section 107.113 Shipping... CERTIFICATION General § 107.113 Industrial personnel. Industrial personnel are all persons, exclusive of the... unit for the sole purpose of carrying out the industrial business or functions of the unit....
... 49 Transportation 3 2010-10-01 2010-10-01 false Personnel health. 193.2711 Section 193.2711 Transportation Other Regulations Relating to Transportation (Continued) PIPELINE AND HAZARDOUS MATERIALS SAFETY...: FEDERAL SAFETY STANDARDS Personnel Qualifications and Training § 193.2711 Personnel health. Each...
... 40 Protection of Environment 25 2010-07-01 2010-07-01 false Personnel training. 264.16 Section 264... Facility Standards § 264.16 Personnel training. (a)(1) Facility personnel must successfully complete a program of classroom instruction or on-the-job training that teaches them to perform their duties in a...
Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...
Chjan Khao Yui
Full Text Available The paper improves the method of calculating the integral index of personnel security of a company. The author has identified four components of personnel security (social and motivational safety, occupational safety, not confliction security, life safety which are characterized by certain indicators. Integral index of personnel security is designed for the enterprises of machine-building sector in Kharkov region, taking into account theweight coefficients j-th component of bj, and weighting factors that determine the degree of contribution of the ith parameter in the integral index aіj as defined by experts.
Kerwat, Klaus; Goedecke, Marcel; Wulf, Hinnerk
Vaccinations are among the most efficient and important preventive medical procedures. Modern vaccines are well tolerated. In Germany there are no longer laws for mandatory vaccinations, either for the general public or for medical personnel. Vaccinations are now merely "officially recommended" by the top health authorities on the basis of recommendations from the Standing Committee on Vaccinations (STIKO) of the Robert Koch Institute (RKI) according to § 20 para 3 of the Protection against Infection law (IfSG). The management of vaccine damage due to officially recommended vaccinations is guaranteed by the Federal States. Whereas vaccinations in childhood are generally considered to be a matter of course, the willingness to accept them decreases markedly with increasing age. In the medical sector vaccinations against, for example, hepatitis B are well accepted while other vaccinations against, for example, whooping cough or influenza are not considered to be so important. The fact that vaccinations, besides offering protection for the medical personnel, may also serve to protect the patients entrusted to medical care from nosocomial infections is often ignored.
Dear Colleagues, Many important discussions are scheduled for the upcoming Council Week (13-17 June) on topics including the Medium-Term Plan, the Pension Fund and other matters of great relevance to us. I would therefore like to share the main outcome of the week with you and I invite you to join me and the Directors in the Main Auditorium at 10 a.m. on Thursday 23 June. The meeting will last about one hour and a webcast will also be available. Best regards, Fabiola Gianotti DG presentation to personnel Thursday 23 June at 10 am Main Auditorium Retransmission in Council Chamber, IT Auditorium, Kjell Jonhsen Auditorium, Prevessin 864-1-C02 Webcast on cern.ch/webcast More information on the event page.
Social Security Administration — SSA provides the Office of Personnel Management (OPM) with tax returns, Social Security benefits, and military retirement information for the purpose of correctly...
Nissen, Lars Ravnborg; Guldager, Bernadette; Gyntelberg, Finn
PURPOSE: To compare the prevalence of musculoskeletal disorders of personnel in the main battle tank (MBT) units in the Danish army with those of personnel in other types of army units, and to investigate associations between job function in the tank, military rank, and musculoskeletal problems......, and ankle. RESULTS AND CONCLUSIONS: There were only 4 women in the MBT group; as a consequence, female personnel were excluded from the study. The participation rate was 58.0% (n = 184) in the MBT group and 56.3% (n = 333) in the reference group. The pattern of musculoskeletal disorders among personnel...
...) WATERFRONT FACILITIES WATERFRONT FACILITIES HANDLING LIQUEFIED NATURAL GAS AND LIQUEFIED HAZARDOUS GAS Waterfront Facilities Handling Liquefied Natural Gas Security § 127.707 Security personnel. The...
The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.
Full Text Available This study has clear understanding on features of experiencing education which is based on ERP on account of the ERP simulation with sand table experiment. Then we established strategic position to applied personnel majoring in food professional practice on account of ERP, so as to establish the practicing platform of experiments, practical practice as well as practice for students majoring in food professional practice, to improve the application ability of students. We put forward practicing discovery on model of applied personnel majoring in food professional practice.
ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL
The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...
Whitaker, Bruce L.
Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)
Steinhauer Head, Staffing and Pay Systems Branch Civilian Personnel Policy Division "Mr. Joseph K. Taussig , Jr. Deputy Assistant Secretary of the Navy...Society of Naval Engineers, 1953, 65, 9-22. Frank, Michael . "Position Classification: A State of the Art Review and Analysis," Public Personnel
Olson, Laury D. (Masher)
Surveys job satisfaction of journalists and public relations personnel in the San Francisco Bay Area. Finds public relations personnel significantly more satisfied with both their jobs and profession. Concludes that the relatively lower levels of job satisfaction for journalists are largely a result of lack of autonomy. (SR)
... shall have sufficient personnel with the necessary education, background, training, and experience to assure that all activities required by this part are correctly performed. (b) Training. Each manufacturer shall establish procedures for identifying training needs and ensure that all personnel are trained...
... 34 Education 2 2010-07-01 2010-07-01 false Personnel development. 300.207 Section 300.207 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION... CHILDREN WITH DISABILITIES Local Educational Agency Eligibility § 300.207 Personnel development. The...
Lievens, F.; van Dam, K.; Anderson, N.
The aim of this article is to identify recent developments in personnel selection and to review existing research with regard to these recent developments. To this end, 26 human resource representatives were asked to list current or future trends in personnel selection. In addition, existing academi
... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Personnel training. 154.840... Personnel training. (a) A person in charge of a transfer operation utilizing a vapor control system must have completed a training program covering the particular system installed at the facility....
Donets Oleksiy S.
Full Text Available The article considers importance of formation of the acting system of personnel management, since personnel determines the competitive potential and competitive advantages of an organisation. It develops a cognitive model of a business situation, which helps to present the process of attraction and reproduction of temporary personnel at enterprises, which deal with organisation of large-scale events, and influence of the factors upon each other. It builds a conceptual model of a business situation of attraction and reproduction of temporary personnel of the event service and, on its basis, offers a model of decision making with the use of elements of fuzzy logic on selection of a specialist for a specific position. It allocates main characteristics of employees, which are taken into account when forming decisions regarding taking on a candidate.
Administrative Circular No. 11 (Rev. 2) entitled “Categories of members of the personnel”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 11 May 2012 and entering into force on 1 January 2013, is available on the intranet site of the Human Resources Department. This circular is applicable to all members of the personnel. It cancels and replaces Administrative Circular No. 11 (Rev. 1) entitled “Categories of members of the personnel” of January 1997 as regards all contracts of members of the personnel issued on or after 1 January 2013. The circular was revised in order to take into account developments since the last revision of the categories of personnel in 1997 as well as the needs of the Organization and collaborating institutes. In particular, it introduces a new system for distinguishing categories of associated members of the personnel, namely with regard to the purpo...
ŢOGOE GRETI DANIELA
Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.
Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...
XU Ben-zhu; ZHANG Xing-ling
In the view of staff shortages and the huge inventory of products in the current market, we put forward a personnel scheduling model in the target of closing to the delivery date considering the parallelism. Then we designed a scheduling algorithm based on genetic algorithm and proposed a flexible parallel decoding method which take full use of the personal capacity. Case study results indicate that the flexible personnel scheduling considering the order-shop scheduling, machine automatic capabilities and personnel flexible in the target of closing to the delivery date optimize the allocation of human resources, then maximize the efficiency.
Executive clinical physicians are increasingly being made jointly responsible for the economic success of clinics and it is to be expected that this joint responsibility will result in measures to reduce personnel. In this article it will be explained to which limits a reduction in medical personnel can be justified with respect to liability and from what level a reduction in staff can result in forensic risks. Furthermore, it will be discussed which liability or even penal responsibility in this connection affects the physicians, the hospital and especially the senior medical personnel.
An author offers of principle a new method of estimation of level of quality of labour life of personnel, which takes into account sotsiokulturniy approach. It is based on vision of necessities of man and realization of them in labour from point of christianity, on the basis of which mentality was formed of our peoples, its economic culture.
Schultz, Jared C.; Millington, Michael J.
There is a well-documented, growing shortage of rehabilitation counseling professionals in the public sector. Using microeconomics principles, a theoretical model is offered to account for the personnel shortage and propose potential solutions to recruit and retain rehabilitation counselors in the public sector. Suggestions for rehabilitation…
Wade-Campbell, K N; Anderson, S C
This study investigated the relationship between work-related variables and perceived levels of burnout of therapeutic recreation personnel who work with long-term psychiatric patients in Veterans Administration hospitals. Subjects completed a three-part instrument composed of a demographic questionnaire, the Maslach Burnout Inventory and the Work Environment Scale. Of the 511 subjects surveyed, 287 (56%) responded with usable questionnaires. The demographic, job- and profession-related variables were found to be significantly related to burnout. The eta values were somewhat low. The WES variables accounted for 20.9% of the variance in the burnout measures. The WES variables accounted for 20.9% of the variance in the burnout measures. The most salient relationships emerged between the emotional exhaustion and the depersonalization subscales and clarity, supervisor support, involvement, work pressure, autonomy, innovation, peer cohesion, task orientation and physical comfort. In comparison with other groups of human service professionals, therapeutic recreation personnel experienced low levels of emotional exhaustion, moderate levels of depersonalization, and somewhat lower levels of personal accomplishment.
through homeschooling attrited at a rate of 8.0 percent. Recruits who reported to have not graduated from high school attrited at a rate of 11.6 percent...is not that diverse. Females account for 18 percent of the population. Enlisted personnel, who are unmarried and have no children , accounted for 95
Office of Personnel Management — Precursor to the Enterprise Human Resources Integration-Statistical Data Mart (EHRI-SDM). It contains data about the employee and their position, along with various...
US Agency for International Development — WebPass Explorer (WebPASS Framework): USAID is partnering with DoS in the implementation of their WebPass Post Personnel (PS) Module. WebPassPS does not replace...
... Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STANDARDS AND CERTIFICATION CONDITIONS OF PARTICIPATION: SPECIALIZED PROVIDERS Conditions of Participation: Critical Access Hospitals (CAHs) § 485.604 Personnel qualifications. Staff that furnish...
US Agency for International Development — WebPass Explorer (WebPASS Framework): USAID is partnering with DoS in the implementation of their WebPass Post Personnel (PS) Module. WebPassPS does not replace...
Bangerter, Adrian; Roulin, Nicolas; König, Cornelius J
Personnel selection involves exchanges of information between job market actors (applicants and organizations). These actors do not have an incentive to exchange accurate information about their ability and commitment to the employment relationship unless it is to their advantage. This state of affairs explains numerous phenomena in personnel selection (e.g., faking). Signaling theory describes a mechanism by which parties with partly conflicting interests (and thus an incentive for deception) can nevertheless exchange accurate information. We apply signaling theory to personnel selection, distinguishing between adaptive relationships between applicants and organizations, among applicants, and among organizations. In each case, repeated adaptations and counteradaptations between actors can lead to situations of equilibrium or escalation (arms races). We show that viewing personnel selection as a network of adaptive relationships among job market actors enables an understanding of both classic and underexplored micro- and macro-level selection phenomena and their dynamic interactions.
Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...
Driessnack, Carl H.
Outlines the advantages of outplacement of redundant personnel both for the company and for the person terminated. Argues that companies should use outside consultants to run their outplacement programs. (IRT)
Schapperle, Robert F.; Hardiman, Patrick F.
Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…
enlisted member for each Service This may not accurately reflect marginal cost Variation in mix of ranks. A rifle company is relatively cheap...keep people with marketable skills 4 Indirect military personnel costs are high ($M 2007) Medical Support 8,029 Schools for Dependents 1,586...hand Indirect costs are important Personnel cost much more than is generally recognized Much of the cost is deferred Some is not in the DoD
Gonzalez Anez, Francisco [Maintenance Training Centre, TECNATOM, S.A, Avd. Montes de Oca, 1. 28709-San Sebastian de los Reyes, Madrid (Spain); Agueero Agueero, Jorge [Technologic Institute, TECNATOM, S.A, Avd. Montes de Oca, 1. 28709-San Sebastian de los Reyes, Madrid (Spain)
The continuous evolution and improvement of safety-related processes has included the analysis, design and development of training plans for the qualification of maintenance nuclear power plant personnel. In this respect, the international references in this area recommend the establishment of systematic qualification programmes for personnel performing functions or carrying out safety related tasks. Maintenance personnel qualification processes have improved significantly, and training plans have been designed and developed based on Systematic Approach to Training methodology to each job position. These improvements have been clearly reflected in recent training programmes with new training material and training facilities focused not only on developing technical knowledge and skills but also on improving attitudes and safety culture. The objectives of maintenance training facilities such as laboratories, mock-ups real an virtual, hydraulic loops, field simulators and other training material to be used in the maintenance training centre are to cover training necessities for initial and continuous qualification. Evidently, all these improvements made in the qualification of plant personnel should be extended to include supplemental personnel (external or contracted) performing safety-related tasks. The supplemental personnel constitute a very spread group, covering the performance of multiple activities entailing different levels of responsibility. Some of these activities are performed permanently at the plant, while others are occasional or sporadic. In order to establish qualification requirements for these supplemental workers, it is recommended to establish a rigorous analysis of job positions and tasks. The objective will be to identify the qualification requirements to assure competence and safety. (authors)
Shamkuts, Volha, 1977-
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...
The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...
King, Richard A.
The global movement to improve education by decentralizing governance and financial management and by holding school personnel accountable for outcomes aligned with standards extends even to traditionally centralized systems in Asia. The author explores research questions related to how resources are acquired, who decides how best to use resources…
Vrangbæk, Karsten; Byrkjeflot, Haldor
The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...
Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.
Муравський, В. В.; Хома, Н. Г.
Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...
Cristina Elena BIGIOI
Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.
The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....
Turner, Karen F.; Reed, Ronald O.; Greiman, Janel
Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…
Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…
Moses, Duane R.
This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…
Elrod, Henry; Norris, J. T.
Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…
Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.
Michel, Per-Olof; Lundin, Tom; Larsson, Gerry
Increased suicide rates for military personnel suffering from post-traumatic stress disorders have been reported in various countries. Although it is known that some peacekeepers are exposed to potentially traumatic events and are thus at risk of suffering from post-traumatic stress reactions, only a few studies have examined suicide rates in this group. Therefore, the aim of this study was to investigate the suicide rate among former Swedish peacekeeping personnel. We compared 39,768 former Swedish peacekeepers to the general population in the National General Population Registry and the Cause-of-Death Registry. A lower number of suicides was found among former Swedish peacekeepers than in the general population. In conclusion, Swedish personnel serving in international peace-keeping operations do not show a higher suicide rate than the general population. Unique problems associated with this research area are discussed.
Ronald F Duska
An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...
Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.
The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)
Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Anspach, J.P. [Allied-Signal, Inc., Albuquerque, NM (United States). Kansas City Operations; Walters, B.G. [Argonne National Lab., Idaho Falls, ID (United States); Crain, B. Jr. [Science Applications International Corp., Aiken, SC (United States)
There is a need for an automated system for protecting and monitoring sensitive or classified parts and material. Sandia has developed a real-time personnel and material tracking system (PAMTRAK) that has been installed at selected DOE facilities. It safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. It includes remote control and alarm display capabilities and a complementary program in Keyhole to display measured material attributes remotely. This paper describes the design goals, the system components, current installations, and the benefits a site can expect when using PAMTRAK.
Ahmad Yaghoubi Farani
Full Text Available The main purpose of this study was to evaluate the influenceof entrepreneurial characteristics of members of technicaland engineering companies and agricultural advisory serviceson their willingness toward entrepreneurial activities. Entrepreneurshipdevelopment plays an important role in job creationprocess which can eventually lead to the achievement of sustainabledevelopment goals in agriculture. In Iran, a kind ofrural advisory services named technical engineering companiesand agricultural advisory services are legally accountable foragricultural extension and rural development issues. A surveymethodology was utilized to collect data by using a questionnaireinterview. The Target population of the study were all agriculturaladvisory personnel (N=50 currently working in Hamedan andMalayer townships. Results showed that there was no significantrelationship between age, gender, educational level, and workexperience of participants with their entrepreneurial tendency.However, self-confidence, work courage, teamwork spirit, motivationand creativity, competitiveness, self-help, law abidingcharacter, risk-taking and job interest significantly affected theentrepreneurial tendency of participants.
Loyko V. I.
Full Text Available The article presents the criteria for the effectiveness of the scientific and pedagogical workers of higher skill levels for the preparation of scientific and pedagogical staff. It is known that the preparation of the teaching staff (PhDs - one of the most important activities of higher education institutions; Moreover, when the state accreditation of higher education institutions compulsorily taken into account indicators that reflect the impact of training candidates. Also, of course, that the training of the teaching staff (PhDs - activities that require both high levels of research and pedagogical competence. This means that the results of scientific and teaching staff higher qualification levels for the preparation of the scientific staff - both indicators of research and pedagogical competence; own training of researchers - an area of "crossing" of scientific and pedagogical activity. Unfortunately, the increase in the number of scientific personnel being prepared does not always mean quality growth. Often trained scientific personnel (PhD not only do not approach the level of competence of its research (the results of research to the supervisor, and stopped to engage in scientific activities after defending his doctoral dissertation (or engaged at a low level. Therefore, the article authors consider it expedient to propose indicators that reflect not only the amount and timeliness of the research training (PhD thesis defense sometimes occur many years after graduate school, but also the productivity of this activity. From the point of view of the authors, the success of research training only can be considered productive when prepared by the scientific supervisor candidates of sciences are highly qualified scientific personnel, ie conduct high-level research, the results of which are recognized by the scientific community; the same is true of the scientific advice (highly qualified scientific workers - doctors. The practical significance
Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...
Koch, Alexander Karl; Nafziger, Julia
-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition......We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal...
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Personnel. 752.7027 Section 752.7027 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL DEVELOPMENT CLAUSES AND... normally be appointed for a minimum of 2 years which period includes orientation (less language...
Procopio, Michael J.
We present the Sandia Advanced Personnel Locator Engine (SAPLE) web application, a directory search application for use by Sandia National Laboratories personnel. SAPLE's purpose is to return Sandia personnel 'results' as a function of user search queries, with its mission to make it easier and faster to find people at Sandia. To accomplish this, SAPLE breaks from more traditional directory application approaches by aiming to return the correct set of results while placing minimal constraints on the user's query. Two key features form the core of SAPLE: advanced search query interpretation and inexact string matching. SAPLE's query interpretation permits the user to perform compound queries when typing into a single search field; where able, SAPLE infers the type of field that the user intends to search on based on the value of the search term. SAPLE's inexact string matching feature yields a high-quality ranking of personnel search results even when there are no exact matches to the user's query. This paper explores these two key features, describing in detail the architecture and operation of SAPLE. Finally, an extensive analysis on logged search query data taken from an 11-week sample period is presented.
It is argued that the penalty for most mistakes made by security is the payment of money by the utility. The security personnel has only to act reasonably and not in a negligent manner. Preventing of sabotage is more important than obtaining a conviction, so it is better to search and not get a conviction than it is not to search. (DLC)
... successfully complete a program of classroom instruction or on-the-job training that teaches them to perform... hazardous waste management procedures, and must -include instruction which teaches -facility personnel... not work in unsupervised positions until they have completed the training -requirements of...
Willits, Robert L.
Discusses violence in the workplace and suggests a three-tier approach to dealing with violence in libraries that focuses on personnel issues: (1) preventive measures, including applicant screening, supervisory training, and employee assistance programs; (2) threat management, including policy formation and legal action; and (3) crisis/post-trauma…
Poliakoff, Lorraine, Comp.
This bibliography contains 25 citations of published and unpublished documents ranging in date from 1964 through 1969 on "the means and methods by which school personnel are prepared to work with preschool age children in such settings as Head Start programs and nursery and kindergarten classes." Citations are subsumed under three headings: 1)…
The trends in evaluating school personnel today focus on the participation of the person evaluated and on his needs and rights as a professional and human being. This article is based on a review of the literature on evaluation in the ERIC system. (Author)
Martin, Brenda L.; Stewart, Daisy L.; Hillison, John
Survey responses from 402 Virginia extension personnel showed that secretaries and younger staff had the lowest computer anxiety, technicians and older staff the highest. Time spent using computers, age, and years of employment were somewhat associated with anxiety. Training recommendations were made. (SK)
Meriläinen, Matti; Sinkkonen, Hanna-Maija; Puhakka, Helena; Käyhkö, Katinka
This study focuses on the degree, nature and consequences of bullying or inappropriate behaviour among faculty personnel (n = 303) in a Finnish university. A total of 114 (38%) faculty members answered the email questionnaire. According to the results, 15% of the respondents had experienced bullying; in addition, 45% had experienced inappropriate…
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Personnel policies. 1301.31 Section 1301.31 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES... the program is an equal opportunity employer and does not discriminate on the basis of gender,...
Grenard, Nancy C.
Records management policy and clear guidelines, communicated campus-wide, are needed so that requests for personnel information are handled consistently and with respect for the privacy of employees. Suggestions for policy formation and current efforts on campuses are outlined. (MSE)
... education teacher in the State who teaches in an elementary school, middle school, or secondary school is... comparable requirements that apply to the professional discipline in which those personnel are providing... in their discipline or profession— (i) Meet the requirements of paragraph (b)(1) of this section;...
nutbers of available youth. John haisbitt, author of Megatrends, predicts that labor short.ges are beginning to occur and will continue throughout the...available resources (e.g., personnel and material). 81. Your work group’s performance in compariscn to similar work groups is very high. ORGANIZATION CLIMA "E
... least the following areas: (1) Humane methods of animal maintenance and experimentation, including: (i... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Personnel qualifications. 2.32 Section 2.32 Animals and Animal Products ANIMAL AND PLANT HEALTH INSPECTION SERVICE, DEPARTMENT...
Hoffman, H L
Unionization presents a potential source of cost escalation for hospitals, particularly involving health benefits. The best way to minimize chances that staff members will opt for union representation is to develop personnel practices that demonstrate management's commitment to treating employees fairly, such as providing competitive salaries and benefits, scheduling regular meetings to address worker questions, and developing detailed policy handbooks.
Demographic prof’de CurrentActive Army Personnel rent Teachers Actie - ifl~ = -Employment Active Actve Active Outside Army Officers Enlted Educaion Base: 607...Base: 607 345 206 301 1144 2380 0^ PA Desire to work with young people 71 69 70 64 70 78 Value or significance of education in society 69 68 68 75
Romanyuk, Vera; Nekhoda, Evgeniya; Dmitriev, Andrey; Khudyakov, Dmitriy; Pozdeeva, Galina
The article is devoted to professional competence improvement of personnel in the petroleum industry. The technique for competence assessment optimization in oil and gas well drilling is developed. The specification for the oil and gas industry competence profiles has been provided.
Jozefczyk, Z; Robbins, R N; Spitz, J M; Bergdoll, M S
Eighty-five percent of laboratory personnel working with staphylococcal enterotoxin had antibodies to enterotoxin in their sera, whereas only 23% of the control group had antibodies specific for enterotoxin. Two persons who carried enterotoxin B-producing staphylococci in their noses, throats, or both, had antibodies to enterotoxin B in their sera.
..., educational or vocational guidance, psychology, social work, special education or personnel administration... area of nursing from an accredited educational institution; and, (iii) Be certified as a clinical nurse... graduated from a physician assistant educational program that is accredited by the Commission...
...) MARINE TERMINALS Marine Terminal Operations § 1917.27 Personnel. (a) Qualifications of machinery... apparatus, or any power operated vehicle, or give signals to the operator of any hoisting apparatus. Exception: Employees being trained and supervised by a designated person may operate such machinery and...
The purpose was to provide applied and research dosimetrists with sufficient information to evaluate the status and direction of their programs relative to the latest guidelines and techniques. A technical program was presented concerning experience, requirements, and advances in gamma, beta, and neutron personnel dosimetry.
Valletta, Robert; Huggins, Brian
A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.
This case examines the challenges facing a high school principal in a struggling suburban district in the Rust Belt. This school is faced with declining achievement of entering students and a loss of both teaching and support staff. In this context, the principal struggles with the assignment of non-professional duties, which do not fall under the…
Hupe, Oliver [Physikalisch-Technische Bundesanstalt (PTB), Braunschweig (Germany). Arbeitsgruppe ' Photonendosimetrie'
After a description of the quality assurance of dosemeters by construction testing and calibration practical personnel dosimetry is considered. In this connection legally fixed dose limits are presented, which are based on the EURATOM directive 96/29. (HSI)
Hencley, Stephen P.
This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…
Webb, P. Taylor
The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…
Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.
Webb, P. Taylor
Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…
An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...
This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...
Nielsen, Sandro; Mourier, Lise
An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...
Revellino, Silvana; Mouritsen, Jan
This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...
Pondy, Dorothy, Comp.
The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…
New York State Education Dept., Albany. Office of the Professions.
A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…
Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.
Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...
Jørgensen, Brian; Messner, Martin
This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...
This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.
Geller, E Scott
Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic
Aiyar, Shekhar; Dalgaard, Carl-Johan Lars
The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....
Anant V. Khandekar
Full Text Available Overall competency of the working personnel is often observed to ultimately affect the productivity of an organization. The globalised competitive atmosphere coupled with technological improvements demands for efficient and specialized manpower for the industrial operations. A set of typical technological skills and attitudes is thus demanded for every job profile. Most often, these skills and attitudes are expressed imprecisely and hence, necessitating the support of fuzzy sets for their effective understanding and further processing. In this paper, a method based on fuzzy axiomatic design principles is applied for solving the personnel selection problems. Selecting a middle management staff of a service department for a large scale organization is demonstrated here as a real life example. Five shortlisted candidates are assessed with respect to a set of 18 evaluation criteria, and the selection committee with experts from the related fields also realizes the outcome of the adopted approach to be quite appropriate, befitting and in agreement with their expectations.
Adesesan B. Adeyemo
Full Text Available This paper applies forensic data mining to determine the true status of employees and thereafter provide useful evidences for proper administration of administrative rules in a Typical Nigerian Teaching Service. The conventional technique of personnel audit was studied and a new technique for personnel audit was modeled using Artificial Neural Networks and Decision Tree algorithms. Atwo-layer classifier architecture was modeled. The outcome of the experiment proved that Radial Basis Function Artificial Neural Network is better than Feed-forward Multilayer Perceptron in modeling of appointment and promotion audit in layer 1 while Logitboost Multiclass Alternating Decision Tree in Layer 2 is best in modeling suspicious appointment audit and abnormal promotion audit among the tested Decision Trees. The evidential rules derived from the decision trees for determining the suspicious appointment and abnormal promotion were also presented.
artificial intelligence, robotics , directed energy weapons, millimeter/microwave integrated circuits and composite materials can lead to systems that...Group MOS Military Occupational Specialty MPT Manpower Personnel Training MPTTA Manpower, Petsonnel and Training Trade-off Analysis A-2 .. . .. . MRSA ...Army is investigating and developing robotic systems to 0 G-1 meet threat scenarios and to reduce MPT demads. This example is provided to illustrate the
Multimodal Sensor Fusion for Personnel Detection Xin Jin Shalabh Gupta Asok Ray Department of Mechanical Engineering The Pennsylvania State...have con- sidered relations taken only two at a time, but we propose to explore relations between higher order cliques as future work. D. Feature...detection,” IEEE Transactions on Pattern Analysis and Machine Intelligence, vol. 23, no. 6, pp. 577–589, 2001.  A. Ray , “Symbolic dynamic analysis
Division des ressources humaines
In the years to come, CERN faces big challenges in the planning and use of human resources. At this moment, Personnel (PE) Division is being reorganised to prepare for new tasks and priorities. In order to accentuate the purposes of the operation, the name of the division has been changed into Human Resources (HR) Division, with effect from 1st January 2000. Human Resources DivisionTel.73222
Personnel of civil aviation as a systematic formation is considered in the article. During the research the author presents scientific views on the definition of «system», reveals the essence of the organization of personnel of civil aviation as a systematic formation. Essential characteristics of the integral system of personnel of civil aviation and its systematic qualities are determined.English abstractThe personnel of civil aviation is a system organized formation of trained workers of c...
Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returned to this service by 2 May 2003 at th...
Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returned to this service by 2 May 2003 at t...
Temporary work for children of members of the personnel During the period mid-June to mid-September 2002, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1564.- for this period. Application form can be obtained from Martine PLAZA, Personnel Management Group (by using the slip below or by electronic mail to Martine.Plaza@cern.ch)) or on the web. Completed application forms must be returned to this service by 3 May 2002 at the l...
Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by using the slip in the bulletin or by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returne...
Temporary work for children of members of the personnel During the period mid-June to mid-September 2005, a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) will be available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children having previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks and the allowance for the period will be CHF 1621.- net. Candidates should apply via the HR Department's electronic recruitment system (E-rt) : http://humanresources.web.cern.ch/humanresources/internal/personnel/pmd/cr/Staff-kids-05.pdf Completed application forms must be returned to this Service by 8 April 2005 ...
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
Kerby, Debra; Romine, Jeff
Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
Cerullo, Michael J.
Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)
This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...
... 46 Shipping 1 2010-10-01 2010-10-01 false Qualified medical personnel. 4.03-6 Section 4.03-6 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY PROCEDURES APPLICABLE TO THE PUBLIC MARINE CASUALTIES AND INVESTIGATIONS Definitions § 4.03-6 Qualified medical personnel. The term qualified medical personnel means a physician, physician's...
... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Health and hygiene of personnel. 590..., Processing, and Facility Requirements § 590.560 Health and hygiene of personnel. (a) Personnel facilities... wearing cloth bandages on hands shall be permitted to come in contact with eggs in any form or...
Full Text Available The article focuses on the issue of controlling the personnel and their objectives. The special work conditions of bank officers are also identified. The author presents his own concept about controlling the bank personnel. The main aspects of analysis of personnel controlling are specified for the bank management system.
... of the Secretary 32 CFR Part 156 Department of Defense Personnel Security Program (PSP) AGENCY... for the Department of Defense (DoD) Personnel Security Program (PSP) in accordance with the provisions... Department of Defense Directive (DoDD) 5200.2, Personnel Security Program (PSP), codified at 32 CFR 156,...
... 49 Transportation 9 2010-10-01 2010-10-01 false Supplementing law enforcement personnel. 1542.219... Operations § 1542.219 Supplementing law enforcement personnel. (a) When TSA decides, after being notified by... private law enforcement personnel are available to carry out the requirements of § 1542.215, TSA...
... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1542.217 Section 1542... Law enforcement personnel. (a) Each airport operator must ensure that law enforcement personnel used... the criminal laws of the State and local jurisdictions in which the airport is located— (1) A...
... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1544.217 Section 1544... AND COMMERCIAL OPERATORS Operations § 1544.217 Law enforcement personnel. (a) The following applies to... for law enforcement personnel meeting the qualifications and standards specified in §§ 1542.215...
... 32 National Defense 1 2010-07-01 2010-07-01 false Evaluation of personnel security information... SECURITY DEPARTMENT OF DEFENSE PERSONNEL SECURITY PROGRAM REGULATION Adjudication § 154.42 Evaluation of personnel security information. (a) The criteria and adjudicative policy to be used in applying...
Donders, N.C.G.M.; Gulden, J.W.J. van der; Furer, J.W.; Tax, L.C.M.M.; Roscam Abbing, E.W.
OBJECTIVE. (1) To investigate the contribution of job characteristics and personal characteristics to the explanation of health effects among university personnel; (2) to investigate the differences between scientific personnel (SP) and non-scientific personnel (NSP); (3) to investigate whether heal
... on the Standards of Training, Certification and Watchkeeping (1978), as amended (STCW), for personnel...: (1) Develop competency requirements to meet the provisions of Table A-III/2 of the STCW for personnel... competency requirements to meet the provisions of Table A-III/2 of the STCW for personnel working on...
The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...
The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...
This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.
Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.
... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...
Siegel, Elena O.; Young, Heather M.; Mitchell, Pamela H.; Shannon, Sarah E.
Purpose: Nursing supervision of the routine daily care (e.g., grooming, feeding, and toileting) that is delegated to unlicensed assistive personnel (UAP) is critical to nursing home service delivery. The conditions under which the supervisory role is organized and operationalized at the work-unit level, taking into account workloads, registered…
XIAO Jian-he; ZHANG Mao-nian; JIANG Cai-hui; ZHANG Ying; QIU Huai-yu
Objective:To investigate the epidemiological characteristcs of eye injuries sustained by military personnel in Chinese army.Methods:Eleven military evacuation hospitals located in different regions were selected for this study.We reviewed all the medical records of eye injuries sustained by military personnel between January 2005 and December 2009.Patients' information was collected.All data were put into database and analyzed statistically.Results:Totally there were 415 inpatients with eye injuries (442 eyes) and their mean age was 24.40 years.Eye injury accounts for 13.51％ of all eye diseases in this study.From 2006 to 2009,the number of eye injury increased gradually.Among them,175 (42.17％) were injured in leisure time,and 145 (34.94％) in working time.Twenty-two (5.30％)patients had an eye surgery or history of eye disease before injury.In all,246 patients (59.28％) were sent to evacuation hospital within 24 hours and 64 (56.64％) underwent surgeries in 24 hours after injury.There were 389 patients (93.73％)hospitalized for 1 time.Visual acuities of 187 eyes (42.31％)were grade 1 (≥ 20/40) after injury.When discharge,349eyes (78.96％) obtained a visual acuity of grade 1.Conclusion:Eye injury has a very frequent incidence in Chinese army and much more attention should be paid to prevent it.
The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.
Tarykin, V. [Operation Personnel Training Department, Khmelnitsky NPP, Training Center, Neteshin 30100, Khmelnitsky region (Ukraine)]. E-mail: firstname.lastname@example.org
Modern personnel training and retraining system is a guarantee of NPPs safe reliable operation. Since the time when independence of Ukraine was proclaimed personnel training system was created directly at NPPs. This system is based on the latest legislation framework, developed subject to IAEA recommendations, gained international experience in the field of personnel training in view of increased demands to personnel qualification. Training Centers, formed at each plant, form one of the main components of NPP personnel training. Personnel training at Training Centers is performed in accordance with standard programmes. Simulator training base was created by joint efforts of specialists from the USA, Russia and Ukraine. Establishing manager training system and replacement reserves for National Nuclear Energy Generating Company 'ENERGOATOM' (NNEGC 'ENERGOATOM') managerial personnel, including training programme and training materials development, teacher selection and training, is under way. (author)
Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael
We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...
Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.
Hollensen, Svend; Wulff, Vlad Stefan
Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...
This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects: busin......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis.......This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...
ucM) q 24 WWESWEEPMR (MCJ/M" 28 MOBLE NHORE UNDERSEA WAAR LHTS 4 ADPICIIA 94PS (LST/LSf) 22 CRAFT OF OPPORTIJT UNITS (COOP) 4 SALVAE SUPS (ARS) 4...Centers with the aid of computer technology . Once decentralized, personnel data would .- be captured, maintained, and reported at the local level. In... Technology Mr. Eugene R. Hall 202/696-4844 Novel Training Systems Center 305/646-4498 ,- CDR George Connor, USU Office of the CNO, Op-091 Dr. Stanley A
Occupational skin diseases develop mostly in certain occupational groups at risk. The authors studied features of occupational skin diseases in medical personnel examined over 2003-2007. During this time, occupational skin disease was diagnosed in 118 individuals out of which 24 (20.3%) were medical staffers. All 24 examinees suffered from occupational allergic skin conditions. Most common causes of these were medicines, latex, desinfectants. Nurses are most prone to skin conditions (91.67%). Special risk group covers surgeons, psychiatrists and dentists. As medical staffers are occupational risk group for occupational skin conditions, diagnosed allergic dermatoses in them should be considered as having possible occupational occupational origin.
Fakih, Flávio Trevisan; Carmagnani, Maria Isabel Sampaio; Cunha, Isabel Cristina Kowal Olm
The objective of this study was to adjust the downsizing of nursing personnel in a teaching hospital to the resolution of Federal Nursing Council no. 293/2004. The classification of patients in levels of complexity care was done and the required time for the nurse care also was verified. The present number of employees was compared to the measured one. The outcomes showed the levels of patients'care complexity is on intermediate care (42%), and the required time to the nurse care was greater on intensive care patients (42%). The present staff has a deficit of 205 nurses and an exceding of 284 professionals of techinical college level.
Field, R.W. (Academy of Health Sciences, U.S. Army, Fort Sam Houston, TX); Wiatrowski, W.A. (Audi L. Murphy Memorial Veterans Hospital, San Antonio, TX (USA)); Bushong, S.C. (Baylor Univ., Houston, TX (USA). Coll. of Medicine)
Comments are made on a paper published in 1980 concerning the positioning of personnel dosimeters on individuals wearing protective aprons in diagnostic radiology. The main issue under discussion is whether an additional film badge should be worn on the collar to monitor head and neck exposure while wearing the lead apron over the whole body badge to avoid misinterpretations of reported 'whole body' exposure data. The recommendations on this issue are conflicting in NRCP Reports 57 and 59 and thus clarification is sought.
Stephen G. Kerr
Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accounting’s other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.
Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy
This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…
Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.
NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter
Woodruff, Robert L., Jr.
An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)
This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.
Tidwell, Sam B.
This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…
The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…
This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...
Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.
Waldorff, Susanne Boch
institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...
Ramachandran Rackliffe, Usha; Ragland, Linda
Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…
Fisher, Roy; Murphy, Vivienne
Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…
During the period mid-June to mid-September 2001, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) which will be made available to children of members of the personnel (that is, anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1538.- net for this period. Application forms can be obtained via the Web at the following address: http://cern.web.cern.ch/CERN/Divisions/PE/ under the heading 'Other Useful Links' or from Paula Barriere, Personnel Management Group (by using the slip below or by electronic mail to Paula.Barriere@.cern.ch). Completed applic...
Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663.- CHF. Candidates should apply via HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be made on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: mailto:Geraldine.Ballet@cer...
Temporary work for children of members of the personnelDuring the period 12 June to 15 September 2006 included, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of jobs available, no children who have previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1640.- for this period. Candidates should apply via HR department's electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=4691 Completed application forms must be returned to this service by 17 April 2006 at the latest. The results of t...
Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero@...
Summer work for children of members of the personnel During the period from 13 June to 16 September 2011 inclusive, there will be a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be 1717 CHF for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_intranet/wd_pds?p_web_site_id=1&p_web_page_id=8886&p_no_apply=&p_show=N Completed application forms must be returned by 11 April 2011 at the latest. The results of the selection will be available by the end of May 2011. For further information, please con...
Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be open to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663 CHF. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be submitted on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: mailto:Geraldine.Ballet@cern....
Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero...
Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero@cern.c...
Summer work for children of members of the personnel During the period from 14 June to 17 September 2010 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be 1717 CHF for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=7716 Completed application forms must be returned by 9 April 2010 at the latest. The results of the selection will be available on 21 May 2010. For further information, please contact: Inger.Carriero@cern.ch Tel. 71372
Temporary work for children of members of the personnelDuring the period 12 June to 15 September 2006 included, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of jobs available, no children who have previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1640.- for this period. Candidates should apply via HR department's electronic recruitment system (E-rt) : https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=4691 Completed application forms must be returned to this service by 17 April 2006 at the latest. The results of ...
Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be open to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663.- CHF. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be made on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: Geraldine.Ballet@cern.ch HR ...
Bondarenko, O O; Medvedev, S Yu; Novikov, O E; Andreyev, V V
Modern state and approach regarding organisation of individual internal dose monitoring of the personnel of industrial complex for radioactive waste management at the Chornobyl exclusion zone (CEZ) is presented. Sensitivity and adequacy of the acknowledged instrumental methods is considered taking into account the features of interpretation using indirect methods in the specific working conditions of industrial complex for radioactive waste management at the CEZ. The performed analysis enables clear recommendations to be made with regard to optimum design of an internal monitoring program for personnel, including application of specific techniques.
Gribs, H.; And Others
Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…
Yip, George S; Bink, Audrey J M
Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.
The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.
Administrative Circular No. 11 (Rev. 3) entitled “Categories of members of the personnel”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 3 July 2014 and entering into force on 1 September 2014, is available on the intranet site of the Human Resources Department. This circular is applicable to all members of the personnel. It cancels and replaces Administrative Circular No. 11 (Rev. 2) entitled “Categories of members of the personnel” of January 2013. The circular was revised in order to include a minor adjustment of the determination of required period of break in the payment of subsistence allowance to certain categories of associated members of the personnel (taking account of possible technical means of control). Furthermore, the possibility of traineeships of long duration was restricted to cases in which the traineeship is awarded pursuant to an agreement between CERN and a...
Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Walters, B.G. [Argonne National Lab.-West, Idaho Falls, ID (United States); Anspach, J.P. [AlliedSignal Kansas City Operations, Albuquerque, NM (United States); Crain, B. Jr. [Science Applications International Corp., Aiken, SC (United States). Savannah River Site
The US Department of Energy (DOE) uses sensitive or classified parts and material that must be protected and accounted for. The authors believe there is a need for an automated system that can help protect and monitor these parts and material. In response to this need Sandia National Laboratories (SNL) has developed a real-time personnel and material tracking system called PAMTRAK that has been installed at selected DOE facilities. PAMTRAK safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. This paper describes the goals when designing PAMTRAK, the PAMTRAK system components, the current installations, and the benefits a site can expect when using PAMTRAK.
Rocio de la Torre
Full Text Available Purpose: The main purpose of the paper is to evaluate the impact of diverse personnel policies around personnel promotion in the design of the strategic staff plan for a public university. The strategic staff planning consists in the determination of the size and composition of the workforce for an organization. Design/methodology/approach: The staff planning is solved using a Mixed Integer Linear Programming (MILP model. The MILP model represents the organizational structure of the university, the personnel categories and capacity decisions, the demand requirements, the required service level and budget restrictions. All these aspects are translated into a set of data, as well as the parameters and constraints building up the mathematical model for optimization. The required data for the model is adopted from a Spanish public university. Findings: The development of appropriate policies for personnel promotion can effectively reduce the number of dismissals while proposing a transition towards different preferable workforce structures in the university. Research limitations/implications: The long term staff plan for the university is solved by the MILP model considering a time horizon of 8 years. For this time horizon, the required input data is derived from current data of the university. Different scenarios are proposed considering different temporal trends for input data, such as in demand and admissible promotional ratios for workers. Originality/value: The literature review reports a lack of formalized procedures for staff planning in universities taking into account, at the same time, the regulations on hiring, dismissals, promotions and the workforce heterogeneity, all considered to optimize workforce size and composition addressing not only an economic criteria, but also the required workforce expertise and the quality in the service offered. This paper adopts a formalized procedure developed by the authors in previous works, and
Full Text Available Objective To explore the influence of mental maladjustment and job burnout on the psychosomatic health of military personnel and their relationship and build a path mode. Methods A total of 358 military personnel were selected by random cluster sampling. Military Mental Maladjustment Scale (MMMS, Military Job Burnout Scale (MJBS, and Chinese Psychosomatic Health Scale (CPSHS were applied to collect data. SPSS (version 17.0 and Amos (version 7.0 were used for data analysis by correlative analysis, multiple-regression analysis, and path analysis. Results All single factors of job burnout were significantly positively related to interpersonal relationship and emotional disorder due to mental maladjustment (P < 0.05 or P < 0.01. All single factors of mental maladjustment and job burnout were significantly positively related to the psychosomatic health of military personnel (P < 0.01. Multiple regression analysis showed that somatization, negative cacanny, emotional disorder, and interpersonal relationship entered into the regression equation of total psychosomatic health score as dependent variable, and could serve as predictors for military personnel's psychosomatic health (P < 0.01, the four independent variables accounted for 45% of the total variance of psychosomatic health. The influence of mental maladjustment on psychosomatic health was enhanced by intervention of job burnout into the path model, the fit indexes of which were as follows: χ2/df=35.248 (P=0.000, GFI=0.963, AGFI=0.875, CFI=0.902, RMSEA=0.003. Conclusions Emotional disorder, poor interpersonal relationship, somatization, and negative cacanny exert significant effects on military personnel's psychosomatic health. Job burnout mediates the relationship between mental maladjustment and psychosomatic health.
... will be FERS? 839.1001 Section 839.1001 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Lost Earnings for Certain Make-up Contributions to the TSP... CFR 1605 of chapter VI) generally allow you to increase your TSP account through a schedule of...
China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.
The theoretical idea of personnel economics is to apply simple economic principles to the field of human resources management. Personnel economics as a research field has grown rapidly since the first text book on 'Personnel Economics' was published in 1998. The development is driven by new theoretical insights based on institutional and behavioural economics and new empirical methods and data sets. Those new theoretical insights are very fruitful to analyze reasons and consequences of variou...
NĂSTASIE MIHAELA – ANDREEA
General research area of this article is the motivation of personnel, essential tool in the management process, and also a component derived from human resource management. In economic activity, personnel motivation should be regarded as an internal process, not as an imperative that can be imposed from outside the economic entity. Managers of economic entities must, first, understand personnel motivation strategies, how they influence positively or negatively the internal motivat...
Full Text Available Background and Objectives: Hand hygiene is considered the most effective measure to prevent and control hospital infections. This study aimed to determine the level of hand hygiene compliance and to compare the level of hand hygiene compliance after implementation of educational interventions in Taleghani hospital in Tabriz. Material and Methods: A cross-sectional survey design was used in the total of six wards in the hospital. The study sample included different professional groups. The sample size with 95% confidence coefficient and accounting for 10% loss of the samples was calculated 25 people for each group. In total, 300 people (150 for before and 150 for after phase of interventions by non-probability convenience sampling were selected. The observers noted the number of potential opportunities for hand hygiene and the number of occasions on which hand hygiene was actually taken. Data collection took place over six months during the period of September 2014 to March 2015. Data were analyzed by descriptive statistical methods and McNemar test using SPSS 17 Software. Results: We observed 1465 opportunities for hand hygiene before interventions and 1457 opportunities after interventions. The overall compliance improved progressively from 42.8% to 57.3% (p Conclusion: In this study, educational interventions significantly improved adherence to the hand hygiene protocol. Although some interventions to improve compliance have been successful, none had achieved lasting improvement. Therefore, the necessity of continuous audits and feedback to personnel is recommended.
Lind, Eric J.; Jayaraman, Sundaresan; Park, Ms. Sungmee; Rajamanickam, Rangaswamy; Eisler, Robert, , Dr.; Burghart, Mr. George; McKee, Mr. Tony
This program develops and demonstrates technologies useful for implementing a manageable cost effective systems approach to monitoring the medical condition of personnel by way of an instrumented uniform hereafter referred to as a Sensate Liner (SL). The SL consists of a form fitting garment which contains and interconnects sensing elements and devices to an electronics pack containing a processor and transmitter. The SL prototype requires fiber, textile, garment and sensor development. The SL textile consists of a mesh of electrically and optically conductive fibers integrated into the normal structure (woven or knitted) of fibers and yarns selected for comfort and durability. A suite of SL garment compatible embedded biological and physical sensors are then integrated into the SL. The initial SL sensor suite is selected to improve triage for combat casualties. Additional SL sensor concepts for medical monitoring will be discussed.
Singgih, S I; Lantinga, H; Nater, J P; Woest, T E; Kruyt-Gaspersz, J A
Hospital cleaning personnel were examined for occupational dermatoses. 356 persons were included in the study. The age ranged from 20 to 63 years with a mean of 40.1 years. The period prevalence rate of moderate and severe eczema was 12% (10% in men and 19% in women). In 88%, the eczema was of a duration longer than 2 years. Positive patch tests were found in 10% of men and 53% of women with eczema. The main allergens were nickel, cobalt, chromate and rubber chemicals. Positive tests to cleaning agents were rare. One case of contact allergy to sodium dichloro-iso-cyanurate and one to lysol were diagnosed. Irritant factors played a major rôle in most cases (92%). Fungus infection as a cause or complication in hand eczema should not be left out of consideration: in 2 persons, a mycosis of hands and/or fingernails was diagnosed.
Weiss, D S; Marmar, C R; Metzler, T J; Ronfeldt, H M
This study identified predictors of symptomatic distress in emergency services (EMS) personnel exposed to traumatic critical incidents. A replication was performed in 2 groups: 154 EMS workers involved in the 1989 Interstate 880 freeway collapse during the San Francisco Bay area earthquake, and 213 counterparts from the Bay area and from San Diego. Evaluated predictors included exposure, social support, and psychological traits. Replicated analyses showed that levels of symptomatic distress were positively related to the degree of exposure to the critical incident. Level of adjustment was also related to symptomatic distress. After exposure, adjustment, social support, years of experience on the job, and locus of control were controlled, 2 dissociative variables remained strongly predictive of symptomatic response. The study strengthens the literature linking dissociative tendencies and experiences to distress from exposure to traumatic stressors.
Dean, Edwin B.
A model is developed for simulating the dynamics of a newly formed organization, credible during all phases of organizational development. The model development process is broken down into the activities of determining the tasks required for parametric cost analysis (PCA), determining the skills required for each PCA task, determining the skills available in the applicant marketplace, determining the structure of the model, implementing the model, and testing it. The model, parameterized by the likelihood of job function transition, has demonstrated by the capability to represent the transition of personnel across functional boundaries within a parametric organization using a linear dynamical system, and the ability to predict required staffing profiles to meet functional needs at the desired time. The model can be extended by revisions of the state and transition structure to provide refinements in functional definition for the parametric and extended organization.
Kutlu, Murat; Ergonul, Onder; Sayin-Kutlu, Selda; Guven, Tumer; Ustun, Cemal; Alp-Cavus, Sema; Ozturk, Serife Barcın; Acicbe, Ozlem; Akalin, Serife; Tekin, Recep; Tekin-Koruk, Suda; Demiroglu, Yusuf Ziya; Keskiner, Ramazan; Gönen, Ibak; Sapmaz-Karabag, Sevil; Bosnak, Vuslat; Kazak, Esra
Veterinarians and veterinary technicians are at risk for occupational brucellosis. We described the risk factors of occupational brucellosis among veterinary personnel in Turkey. A multicenter retrospective survey was performed among veterinary personnel who were actively working in the field. Of 712 veterinary personnel, 84 (11.8%) had occupational brucellosis. The median number of years since graduation was 7 (interquartile ranges [IQR], 4-11) years in the occupational brucellosis group, whereas this number was 9 (IQR, 4-16) years in the non-brucellosis group (pbrucellosis. We suggest that all veterinary personnel should be trained on brucellosis and the importance of using personal protective equipment in order to avoid this infection.
Nayman, Oguz; And Others
Reports on a comparison of Colorado public relations personnel and newspaper journalists, which focused on demographic characteristics, professional orientation, job satisfaction, and attitude toward professional improvement. (GW)
NĂSTASIE MIHAELA – ANDREEA
Full Text Available General research area of this article is the motivation of personnel, essential tool in the management process, and also a component derived from human resource management. In economic activity, personnel motivation should be regarded as an internal process, not as an imperative that can be imposed from outside the economic entity. Managers of economic entities must, first, understand personnel motivation strategies, how they influence positively or negatively the internal motivations of employees. Personnel motivation by itself attracts an end, just as profitable and moral, individual and social welfare making.
IMBRESCU CARMEN MIHAELA
Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.
This document is an account of the personnel dosimetry programs as they were developed and practiced at Hanford from their inception in 1943 to 1944 to the 1980s. This history is divided into sections covering the general categories of external and internal measurement methods, in vivo counting, radiation exposure recordkeeping, and calibration of personnel dosimeters. The reasons and circumstances surrounding the inception of these programs at Hanford are discussed. Information about these programs was obtained from documents, letters, and memos that are available in our historical records; the personnel files of many people who participated in these programs; and from the recollections of many long-time, current, and past Hanford employees. For the most part, the history of these programs is presented chronologically to relate their development and use in routine Hanford operations. 131 refs., 38 figs., 23 tabs.
In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account it is already required that people be registered at CERN but up till now closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel...
In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account people are already required to be registered at CERN but until now the closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel t...
Lloyd, Cynthia B.; Abbey, Augustus
A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…
... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...
Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…
Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.
Full Text Available Cloud computing provides a new promising parading to offer services. It brings the opportunity to develop new business models in the Internet. Classic accounting solutions fail to full fill the new requirements of these services due to their structural design. To understand these new constrains, we study the different actors and processes that interact in the Internet Economics. Specifically, we focus on cloud computing introducing a methodology that allows the deployment of cloud services. Further, we present an Infrastructure as a Service (IaaS use case that applies the proposed system.
given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...... and expertise from the organisation....
Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...
Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne
Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.
Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.
Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.
The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
Suhaiza Ismail; Nurkamariah Kasim
This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...
Moses, Duane R.
This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…
Chang, Jui-Chin; Sun, Huey-Lian
Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…
This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.
VALENTIN IOAN UŞURELU
Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.
Thacker, Michael A.; Moseley, G. Lorimer
Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134
... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... Governmentwide leadership and direction in the strategic management of the Federal workforce. (b) To execute this... to which human capital management strategies are integrated into agency strategic plans...
demanding environments in which they work and the excessive lifting and reaching involved in AE tasks. This study characterized the ergonomic risks in...AFRL-SA-WP-TR-2016-0014 Characterizing Musculoskeletal Injury among Aeromedical Evacuation Personnel: An Observational Study ...March 2016 4. TITLE AND SUBTITLE Characterizing Musculoskeletal Injury among Aeromedical Evacuation Personnel: An Observational Study 5a
Ellig, Bruce R.
Lists federal regulations that affect the personnel function and outlines regulations that may be coming in the future. Urges personnel professionals to draft meaningful pieces of legislation that are responsive both to individual rights and to the shareholder's profit motive. (IRT)
... 42 Public Health 5 2010-10-01 2010-10-01 false Standard: Personnel competency assessment policies... Nonwaived Testing General Laboratory Systems § 493.1235 Standard: Personnel competency assessment policies... written policies and procedures to assess employee and, if applicable, consultant competency....
Bausch, Margaret E.; Ault, Melinda Jones
The reauthorization of IDEA mandates that students with a disability must be considered for assistive technology (AT). However, in order to implement the mandate, teachers and related service personnel must be knowledgeable about many aspects of AT. The purpose of this study was to gauge the extent to which personnel preparation programs believe…
... 49 Transportation 2 2010-10-01 2010-10-01 false Documentation for vessel personnel. 176.7 Section 176.7 Transportation Other Regulations Relating to Transportation PIPELINE AND HAZARDOUS MATERIALS... General § 176.7 Documentation for vessel personnel. Each owner, operator, master, agent, person in...
Kenemore, Thomas; Lynch, John; Mann, Kimberly; Steinhaus, Patricia; Thompson, Theodore
Authors explored the experiences of school personnel in their responses to children's exposure to violence. Thirty-one school personnel, including administrators, teachers, counselors, school social workers, and psychologists, were interviewed to obtain data on their experiences related to violence exposure in their schools and the surrounding…
moving away. The trauma of a Permanent Change of Station move for families and soldiers ordered to join the division has been delayed in some cases...officials, in conjunction with commanders and personnel managers. This predicted personnel nightmare was partially a result of TOE changes and the
and resilience related to mental health treatment-seeking by AF nursing personnel? To assess the extent accessing MH services in AF nursing ...personnel are influenced by: perceived stigma and barriers to care , resilience, perceived stress, demographic characteristics, military grade and previous deployment.
... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1546.211 Section 1546... § 1546.211 Law enforcement personnel. (a) At airports within the United States not governed by part 1542...) When using a screening system required by § 1546.101(a), (b), or (c), provide for law...
adolescents by Li (2006, 2007) indicate that about a quarter of junior high students have been victims of cyberbullying , and almost 15% have...personnel security due both to the presence of existing security issues and potential effects on psychological outcomes and workplace...performance. Although cyberculture has many beneficial effects , this project evaluates how participation can negatively affect personnel security and
... 46 Shipping 4 2010-10-01 2010-10-01 false Industrial personnel. 90.10-15 Section 90.10-15 Shipping... PROVISIONS Definition of Terms Used in This Subchapter § 90.10-15 Industrial personnel. This term means every person carried on board an industrial vessel for the sole purpose of carrying out the industrial...
Seidmann, Abraham; Mehta, Tushar
The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.
Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...
Sethna, Bishar M.
This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…
Since its formation, the Office of Health (EH-40) has stressed the importance of the exchange of information related to and improvements in neutron dosimetry. This Workshop was the eleventh in the series sponsored by the Department of Energy (DOE). It provided a forum for operational personnel at DOE facilities to discuss current issues related to neutron dosimetry and for leading investigators in the field to discuss promising approaches for future research. A total of 26 papers were presented including the keynote address by Dr. Warren K. Sinclair, who spoke on, ``The 1990 Recommendations of the ICRP and their Biological Background.`` The first several papers discussed difficulties in measuring neutrons of different energies and ways of compensating or deriving correction factors at individual facilities. Presentations were also given by the US Navy and Air Force. Current research in neutron dosimeter development was the subject of the largest number of papers. These included a number on the development of neutron spectrometers. Selected papers were processed separately for inclusion in the Energy Science and Technology Database.
How are the various players in research experiencing the run-up to the restart of the LHC? How do they feel their work is perceived outside CERN? After interviewing the inhabitants of Meyrin, Divonne-les-Bains and Geneva on the subject of the LHC and CERN, the Bulletin went to put its questions to the CERN personnel themselves. For some, working at CERN had always been a childhood dream. Today, as we approach the restart of the largest particle accelerator in the world, everybody is very enthusiastic about taking part in this adventure. In the words of a CMS physicist: "This is something that happens once in a scientist’s lifetime!" But what do the researchers consider to be the most important thing we do at CERN? It’s difficult to pin them down to any one specific thing, so this question gets the virtually unanimous general reply: "the advancement of knowledge". Many also mention the concrete spin-offs of technology transfer. However, nobody can anticipate what developments will arise in this field: wh...
Glaze, S.; LeBlanc, A.D.; Bushong, S.C.; Griffith, D.P.
Extracorporeal shock wave lithotripsy (ESWL) has provided a nonsurgical approach to treatment of renal stones. The Dornier lithotripter uses dual image intensified x-ray systems to center the stone before treatment. Three imaging modes are offered: a fluoroscopic mode and two video spot filming modes. The average entrance exposure to the stone side of the typical patient at our facility is 2.6 X 10(-3) C kg-1 (10 R) (range: 0.5-7.7 X 10(-3) C kg-1 (2-30 R)) which is comparable and often much less than that reported for percutaneous lithotripsy. Recommendations are made for minimizing patient exposure. Scattered radiation levels in the lithotripter room are presented. We have determined that Pb protective apparel is not required during this procedure provided x-ray operation is temporarily halted should personnel be required to lean directly over the tub to attend to the patient. If the walls of the ESWL room are greater than 1.83 m (6 feet) from the tub, shielding in addition to conventional construction is not required.
Glaze, S; LeBlanc, A D; Bushong, S C; Griffith, D P
Extracorporeal shock wave lithotripsy (ESWL) has provided a nonsurgical approach to treatment of renal stones. The Dornier lithotripter uses dual image intensified x-ray systems to center the stone before treatment. Three imaging modes are offered: a fluoroscopic mode and two video spot filming modes. The average entrance exposure to the stone side of the typical patient at our facility is 2.6 X 10(-3) C kg-1 (10 R) [range: 0.5-7.7 X 10(-3) C kg-1 (2-30 R)] which is comparable and often much less than that reported for percutaneous lithotripsy. Recommendations are made for minimizing patient exposure. Scattered radiation levels in the lithotripter room are presented. We have determined that Pb protective apparel is not required during this procedure provided x-ray operation is temporarily halted should personnel be required to lean directly over the tub to attend to the patient. If the walls of the ESWL room are greater than 1.83 m (6 feet) from the tub, shielding in addition to conventional construction is not required.
Fulton, G B; Metress, E; Price, J H
The AIDS dilemma continues to escalate, leaving a legacy that probably will affect the nation for years to come. The U.S. Centers for Disease Control, the National Academy of Sciences, and the U.S. Surgeon General have noted that in the absence of a vaccine or treatment for AIDS, education remains the only effective means to prevent the spread of the disease. Thus, schools have an important role in protecting the public health. To respond appropriately to the situation, school personnel must become familiar with relevant information and resources available concerning AIDS. This article first provides essential information about AIDS using a question-and-answer format. Second, policy statements addressing school attendance by students infected with the virus that causes AIDS are presented. Third, hotlines that can be used to obtain more detailed information about AIDS are described. Fourth, organizations that can provide information for school health education about AIDS are identified. Fifth, an annotated list of audiovisual materials that schools can use to provide education about AIDS is provided. Sixth, a bibliography of publications relevant to school health education about AIDS is offered.
17 counties. DGMC Uniform Business Office (UBO) uses MSAs to record billing and fee collection for medical and dental services from Uniformed...personnel processed new accounts, the process used by DGMC did not manage or prioritize the aging MSAs or alert clerks of delinquent accounts...have been applied to other valid requirements such as administrative, operating, and equipment costs; readiness training; or trauma consortium
The Association of Women's Health, Obstetric and Neonatal Nurses (AWHONN) recognizes that unlicensed assistive personnel (UAP) also known as nursing assistive personnel (NAP) can function as supportive members of the health care team under the direction of the professional registered nurse (AWHONN, 2010). The professional registered nurse is ultimately responsible for the coordination and delivery of nursing care to women and newborns.
Rountree, S.L.K.; Whitehurst, H.O.; Tomlin, E.H.; Restrepo, L.F. [Sandia National Labs., Albuquerque, NM (United States); White, J. [Sandia National Labs., Albuquerque, NM (United States)]|[Intera, Albuquerque, NM (United States)
This report documents a study (Stage Right Operational Safety Analysis) that was performed to evaluate the effects of new Stage Right operations on the safety of Pantex personnel who perform the operations and maintain the equipment. The primary concern of the evaluation was for personnel safety during Stage Right operations, but operations equipment damage and degradation also were taken into account. This analysis evaluates safety of the work process in the staging of dismantled nuclear weapon pits within the modified Richmond magazines only. This Stage Right Process and Operational Safety Analysis includes the following processes: moving the pelletized drums from the pallet trailer to the pallet turner, staging of pallets and removal of pallets from the magazine, recovery from an incident in a magazine, setting up, opening, and closing a Zone 4 magazine, inventory of pelletized drums in the magazines, transporting pelletized drums from Zone 12 to Zone 4, and maintenance on the shielded lift truck that involves removal of the cab shielding. The analysis includes the following undesirable consequences: injury to personnel, breach of an AL-R8 container, drop of a loaded pallet, damage to equipment, and equipment unreliability.
DAŞTAN, Abdulkerim; Sercan EROL
This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...
DAŞTAN, Abdulkerim; Sercan EROL
This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...
Nurul Hasanah Uswati Dewi
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....
Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra
New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM re
Laux, Judith A.
This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…
... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...
Roberts, Nancy C.
Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)
... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...
... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...
Tsyurko Inna A.
Full Text Available The article develops a model of the head of the personnel department, which aims at the ideal one by the classification property “orientation at the work with personnel and orientation at realisation of the strategy of efficient enterprise management”. When building the model of the “ideal head” of the personnel department, the article applied a competency approach with the use of the 20 dimensions competency model. Using the method of questioning the personnel department employees, the article conducts assessment of the head of the personnel department in accordance with the 20 dimensions competency model. The article reveals strengths and weaknesses in the work of the head by the results of the assessment. The author offers to allocate four types of managers: “ideal head”, “communicator”, “formalist” and “powerful mechanism”. Differences between the presented types of the heads of the personnel department depends on how much they are oriented in their work at the work with the personnel and at realisation of the strategy of efficient enterprise management.
As the share of hybrid, plug-in hybrid (PHEV), electric (EV) and fuel-cell (FCV) vehicles grows in the national automotive fleet, an entirely new set of diagnostic and technical skills needs to be obtained by the maintenance workforce. Electrically-powered vehicles require new diagnostic tools, technique and vocabulary when compared to existing internal combustion engine-powered models. While the manufacturers of these new vehicles train their own maintenance personnel, training for students, independent working technicians and fleet operators is less focused and organized. This DOE-funded effort provided training to these three target groups to help expand availability of skills and to provide more competition (and lower consumer cost) in the maintenance of these hybrid- and electric-powered vehicles. Our approach was to start locally in the San Francisco Bay Area, one of the densest markets in the United States for these types of automobiles. We then expanded training to the Los Angeles area and then out-of-state to identify what types of curriculum was appropriate and what types of problems were encountered as training was disseminated. The fact that this effort trained up to 800 individuals with sessions varying from 2- day workshops to full-semester courses is considered a successful outcome. Diverse programs were developed to match unique time availability and educational needs of each of the three target audiences. Several key findings and observations arising from this effort include: • Recognition that hybrid and PHEV training demand is immediate; demand for EV training is starting to emerge; while demand for FCV training is still over the horizon • Hybrid and PHEV training are an excellent starting point for all EV-related training as they introduce all the basic concepts (electric motors, battery management, controllers, vocabulary, testing techniques) that are needed for all EVs, and these skills are in-demand in today’s market. • Faculty
This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.
Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More over Author defines methods of managment accounting.
The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...
This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal control sys...
HOLBAN ONCIOIU IONICA
Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.
Koch, Alexander; Grund, Christian; Bryson, Alex
to the Special Issue ‘Advances in personnel economics’ of the German Journal of Human Resource Management, we would like to illustrate the origins of the field, outline how personnel economics relates to other research areas, describe major developments in the field and address its future challenges.......The application of economic theory and principles to firms’ human resource problems is commonplace today. Personnel economics has come a long way since its early days in the late 1970s and 1980s, when scholars developed its theoretical foundations. In this contribution and introduction...
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....
Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars
Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We pil
This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.
C. van Woerkum; N. Aarts
The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meanin
Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.
Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…
X. Gkougkousi (Xanthi)
textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting infor
Melnyk Olga G.
Full Text Available The method for identification of the scale of changes in personnel motivation techniques at mechanical-engineering enterprises based on structural and logical sequence of implementation of relevant stages (identification of the mission, strategy and objectives of the enterprise; forecasting the development of the enterprise business environment; SWOT-analysis of actual motivation techniques, deciding on the scale of changes in motivation techniques, choosing providers for changing personnel motivation techniques, choosing an alternative to changing motivation techniques, implementation of changes in motivation techniques; control over changes in motivation techniques. It has been substantiated that the improved method enables providing a systematic and analytical justification for management decisionmaking in this field and choosing the best for the mechanical-engineering enterprise scale and variant of changes in motivation techniques. The method for identification of the scale of changes in motivation techniques at mechanical-engineering enterprises takes into account the previous, current and prospective character. Firstly, the approach is based on considering the past state in the motivational sphere of the mechanical-engineering enterprise; secondly, the method involves identifying the current state of personnel motivation techniques; thirdly, within the method framework the prospective, which is manifested in strategic vision of the enterprise development as well as in forecasting the development of its business environment, is taken into account. The advantage of the proposed method is that the level of its specification may vary depending on the set goals, resource constraints and necessity. Among other things, this method allows integrating various formalized and non-formalized causal relationships in the sphere of personnel motivation at machine-building enterprises and management of relevant processes. This creates preconditions for a
Marko D. Andrejić
Full Text Available The significance of education in logistics and education and training of cadets who belong to non-logistic services (non-logistic personnel will be presented. The logistical aspects of education of non-logistic personnel are elaborated as well as the knowledge in the area of logistics which is necessary to be transferred through the educational process to non-logistic personnel for the successful accomplishment of their functional duties. A general approach and the methods of logistics education and improvement of non-logistic personnel are presented as well as the institutional prerequisites necessary for improving the quality of logistics education and training. The quality of the knowledge in this area and its implementation into the methods of thinking and decision making of non-logistic personnel affect the cooperation between the non-logistic and the logistic personnel, directly contributing to the quality of life and working conditions of units and institutions as well as to the quality and synergy in task accomplishments in the framework defined by the missions of the Army of Serbia. The necessary content and means of its transfer to cadets are discussed since they are supposed to be available at all levels and forms of education, depending on the previous cadet education levels. The theoretical bases and experiences shown are of general character and they have a universal application in the process of education. Introduction In our recent defense theory and operational practice, logistics education of non-logistic personnel is not sufficiently analyzed either in organizational or technological aspects, considering the concept and the logic of a systematic and a situational approach. The analysis of the experiences gained from operational practice shows a slight decrease in the quality of task accomplishment due to the lack of necessary logistic knowledge and habits as well as an increased communication gap between logistic and non
... Defense Science and Technology Reinvention Laboratory Personnel Management Demonstration Project... Science and Technology Reinvention Laboratory Personnel Management Demonstration Project, Department of... Personnel Demonstration Project to AFRL employees in Business Management and Professional, Technician,...
... Be Active HealthSense Alternate Language URL Helping the Student with Diabetes Succeed: A Guide for School Personnel ... personnel to ensure a safe learning environment for students with diabetes. Diabetes Overview Actions for School Personnel, ...
... Management, AMRDEC, 5400 Fowler Road, Redstone Arsenal, AL 35898-5000; ERDC: Personnel Demonstration Project... of the Secretary Science and Technology Reinvention Laboratory (STRL) Personnel Management Demonstration Projects AGENCY: Office of the Deputy Assistant Secretary of Defense (Civilian Personnel...
During the period mid-June to mid-September 2004, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1600.- for this period. An application form can be obtained from Martine PLAZA, HR Department (by using the slip below or by electronic mail to Martine.Plaza@cern.ch) or at: http://humanresources.web.cern.ch/HumanResources/internal/personnel/pmd/cr.asp Completed application forms must be returned to this service by 2 April 2004 a...
During the period mid-June to mid-September 2001, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) which will be made available to children of members of the personnel (that is, anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1538.- net for this period. Application forms can be obtained via the Web at the following address: http://cern.web.cern.ch/CERN/Divisions/PE/ under the heading 'Other Useful Links' or from Paula Barriere, Personnel Management Group (by using the slip below or by electronic mail to Paula.Barriere@.cern.ch). Completed applic...
Educational Research Service, Arlington, VA.
Based on the ninth annual national survey of public school salaries and wages, this third part of a three-part report examines the remuneration paid to support personnel in 10 poositions in 1,120 school systems. Salary information is reported for secretaries at the central office and school building levels, central office accounting/payroll clerks…
Full Text Available This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple regression analysis, the results reveal that prior academic performance and year of study have a positive significant impact on performance while the surface approach of learning has a negative significant impact on the performance of the students. This present study mainly focused on the overall performance of the students and did not investigate the effect of the factors on the performance of the various assessment components in Management accounting course. The findings imply that the Management Accounting course should be offered to higher level non-accounting students. In addition, for completing the course with good results, the surface approach to learning should be avoided. The present study is unique as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students.
Feofanova Iryna V.
Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.
Ruzhenskaia, E V
The article considers the issues of self-assessment of occupational health by medical personnel of psychiatric service. The main issues and areas of occupation health disorders are identified. The main directions of disorders prevention are presented.
Veranth, Martha M; Cheson, Christine
A computerized system developed at LDS Hospital in Salt Lake City, Utah for staffing and scheduling PRN nursing personnel is described. Pre- and post-implementation staffing and scheduling activities are compared.
... Personnel (FEB 2006) (a) Definition. “Personnel” means employees of the contractor, or any subcontractor(s), affiliates, joint venture partners, or team members, and consultants engaged by any of those entities....
... Section 318.310 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE... Canning and Canned Products § 318.310 Personnel and training. All operators of thermal processing systems... properly training supervisors of canning operations....
U.S. Department of Health & Human Services — 2001-2011. The GSPS was initiated in 2000 to collect information on tobacco use, knowledge and attitudes of school personnel toward tobacco, existence and...
.Conclusion: Strong and positive safety culture among laboratory personnel would prevent incidence of many occupational accidents. In another word, it would help organizations to facilitate access to higher standards.
Nusbaum, Ned A.
Obtaining qualified persons for capital resource management positions requires school districts and colleges to adopt nondiscriminatory selection and hiring policies. Guidelines are offered for the recruitment process, administering the selection process, and inhouse personnel development. (MLF)
Friesgaard, Kristian Dahl; Nikolajsen, Lone; Giebner, Matthias
BACKGROUND: Management of pain in the pre-hospital setting is often inadequate. In 2011, ambulance personnel were authorized to administer intravenous fentanyl in the Central Denmark Region. The aim of this study was to evaluate the efficacy and safety of intravenous fentanyl administered...... by ambulance personnel. METHODS: Pre-hospital medical charts from 2348 adults treated with intravenous fentanyl by ambulance personnel during a 6-month period were reviewed. The primary outcome was the change in pain intensity on a numeric rating scale (NRS) from before fentanyl treatment to hospital arrival...... patients (1.3%) and hypotension observed in 71 patients (3.0%). CONCLUSION: Intravenous fentanyl caused clinically meaningful pain reduction in most patients and was safe in the hands of ambulance personnel. Many patients had moderate to severe pain at hospital arrival. As the protocol allowed higher doses...
Kaiser, Michael G.; Greer, Dwight
Reviews legislation and court decisions affecting higher education with respect to labor relations, promotion of minorities, retrenchment, sexual harassment, liability insurance, the impact of AIDS on personnel policies, affirmative action, and equal employment opportunity. (DMM)
Liao, Sen-Kuei; Chang, Kuei-Lun
This study describes the use of analytic network process (ANP) in the Taiwanese hospital public relations personnel selection process. Starting with interviewing 48 practitioners and executives in north Taiwan, we collected selection criteria. Then, we retained the 12 critical criteria that were mentioned above 40 times by theses respondents, including: interpersonal skill, experience, negotiation, language, ability to follow orders, cognitive ability, adaptation to environment, adaptation to company, emotion, loyalty, attitude, and Response. Finally, we discussed with the 20 executives to take these important criteria into three perspectives to structure the hierarchy for hospital public relations personnel selection. After discussing with practitioners and executives, we find that selecting criteria are interrelated. The ANP, which incorporates interdependence relationships, is a new approach for multi-criteria decision-making. Thus, we apply ANP to select the most optimal public relations personnel of hospitals. An empirical study of public relations personnel selection problems in Taiwan hospitals is conducted to illustrate how the selection procedure works.
... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the cost accounting standards governing measurement, assignment, and allocation of costs to contracts... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must...
Nurul Hasanah Uswati Dewi
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
AD-A274 243 Strategic Plan for Electronic Commerce Defense Personnel Support Center DTIC %!" . FLECTE .: UEC3 0 199 3 -I CUSTOMER SATISFACTION 93 12...220 3 &tiuini nm Best Available Copy Strategic Plan for Electronic Commerce Defense Personnel Support Center NTIS C? ~- j CUSTOMER Avao OrK...Concept of Operations and Projects ........... 6-4 Benefits and Costs of Electronic Commerce in the Medical Directorate
DOD INSTRUCTION 5210.42 DOD NUCLEAR WEAPONS PERSONNEL RELIABILITY ASSURANCE Originating Component: Office of the Under Secretary of...from the DoD Issuances Website at http://www.dtic.mil/whs/directives. Reissues and renames: DoD Instruction 5210.42, “ Nuclear Weapons Personnel...direction for the management of individuals assigned to perform specified duties associated with U.S. nuclear weapons, nuclear command and control (NC2
Sandra Fikawati; Ita Yulita
Dentist and dental nurse as dental health personnel in community health center are spearheads in community dental health service. The effectiveness and efficacy of community dental health service needs updated adequate dental health knowledge and skill. One effort to assure the fulfillment of those needs is by providing community dental health survey training. This training aims at improving the skill and capability of dental health personnel to conduct dental health survey. The training cons...
Guohua; Jiang; Stephen; Penman
This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.
Rezvantsev, M V; Kuznetsov, S M; Ivanov, V V; Zakurdaev, V V
The current article is dedicated to some features of the Russian Federation Armed Forces military personnel health monitoring such as legal and informational provision, methodological basis of functioning, historical aspect of formation and development of the social and hygienic monitoring in the Russian Federation Armed Forces. The term "military personnel health monitoring" is defined as an analytical system of constant and long-term observation, analysis, assessment, studying of factors determined the military personnel health, these factors correlations, health risk factors management in order to minimize them. The current state of the military personnel health monitoring allows coming to the conclusion that the military health system does have forces and resources for state policy of establishing the population health monitoring system implementation. The following directions of the militarily personnel health monitoring improvement are proposed: the Russian Federation Armed Forces medical service record and report system reorganization bringing it closer to the civilian one, implementation of the integrated approach to the medical service informatisation, namely, military personnel health status and medical service resources monitoring. The leading means in this direction are development and introduction of a military serviceman individual health status monitoring system on the basis of a serviceman electronic medical record card. Also it is proposed the current Russian Federation Armed Forces social and hygienic monitoring improvement at the expense of informational interaction between the two subsystems on the basis of unified military medical service space.
Seyhan ÇİL KOÇYİĞİT
Full Text Available Health sector requires qualified accounting personnel and demands qualified accounting personnel who knows the sector and who has the vocational knowledge and the ability. Education and training activities designed to meet the expectencies and the requirements of the sector are very important. These requirements can be met by the good quality of accounting education designed by the demands of the health sector. In this research, a survey has been administered to the managers of Ankara public hospitals in order to reveal the expectencies of the health sector from accounting education. The results of the survey show the follwings; accounting education should include practical information, The Uniform Chart Of Accounts should be developed in order to meet the expectencies of the health sector, there should be an internship opportunity at the health sector for accounting students, the content of the accounting courses should be determined by a cooperation between the sector and the academia and the demands of the health sector should be taken into consideration more.
Poulson, P.; Rasmusson, C.
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
Vallario, E. J.; Hankins, D. E.; Bramson, P. E.
This workshop was the sixth of a series and was held on July 11 and 12, 1977, at the Oak Ridge National Laboratory in Oak Ridge, Tennessee. Those presenting papers at the Sixth Workshop prepared summary reports of their recent work for inclusion in this document. The reports are reproduced here as submitted by the participants, with only minor editing. This year's Workshop took a decidedly international flavor, with participants from seven countries in addition to the United States. The significance of this group's contributions has raised the possibility that the next Neutron Dosimetry Workshop may be held in Europe. Of particular interest at the Workshop was the keynote address by Dr. Harald Rossi. He commented that there is evidence that 1) accepted values of RBE for low absorbed doses of neutrons may be low by an order of magnitude or more and 2) the risk of leukemia is significant at 0.5 rad to the bone narrow. A reduction of the limit for permissible neutron exposure, which could result from consideration of this information, would necessitate major improvements in our "middle ages" neutron dosimetry. A number of participants reported conversions to thermoluminescent dosimeter (TLD) systems. This move has not been unanimous, however, as there were several reports of apparently satisfactory fission fragment, activation foil, and NTA film dosimeters. While thementionof NTA film resulted in the usual discussion of energy cut off and humidity effects, it seems the use of NTA in accelerator environments still has some merit. Discussion of fission fragment dosimeters centered around track etching techniques, which have shown some improvement. Of particular interest was Tommasino's report on the use of polycarbonate centrifuge tubes as the sensitive element. Thermally stimulated exoelectron emission (TSEE), never very popular for personnel dosimetry, has lost additional ground with the report that the neutron/gamma response ratio is much less than
The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through th...
Naarding, E.W.J.; Langendijk, H.P.A.J.
Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec
Valeria Gisela Perez
Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education.
Naarding, E.; Langendijk, H.P.A.J.
Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec
Lindgren, Stefan; Karle, Hans
Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used....... In 2011, a revision of the standards for undergraduate education has been instituted. Strengthening of aspects on social accountability of medical education will be a particular concern....
National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...
Elena K. Vorobei
Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.
Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.
Irhebhude, Martins E.; Edirisinghe, Eran A.
This paper presents an automatic, machine vision based, military personnel identification and classification system. Classification is done using a Support Vector Machine (SVM) on sets of Army, Air Force and Navy camouflage uniform personnel datasets. In the proposed system, the arm of service of personnel is recognised by the camouflage of a persons uniform, type of cap and the type of badge/logo. The detailed analysis done include; camouflage cap and plain cap differentiation using gray level co-occurrence matrix (GLCM) texture feature; classification on Army, Air Force and Navy camouflaged uniforms using GLCM texture and colour histogram bin features; plain cap badge classification into Army, Air Force and Navy using Speed Up Robust Feature (SURF). The proposed method recognised camouflage personnel arm of service on sets of data retrieved from google images and selected military websites. Correlation-based Feature Selection (CFS) was used to improve recognition and reduce dimensionality, thereby speeding the classification process. With this method success rates recorded during the analysis include 93.8% for camouflage appearance category, 100%, 90% and 100% rates of plain cap and camouflage cap categories for Army, Air Force and Navy categories, respectively. Accurate recognition was recorded using SURF for the plain cap badge category. Substantial analysis has been carried out and results prove that the proposed method can correctly classify military personnel into various arms of service. We show that the proposed method can be integrated into a face recognition system, which will recognise personnel in addition to determining the arm of service which the personnel belong. Such a system can be used to enhance the security of a military base or facility.
Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".
Wilson, Arlette C.; Key, Kimberly
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…
Jamison, Andrew; Møhl, Terkel
The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...
... requirement for a reserve account analysis will be used for new construction rental housing funded under... affect reserve account requirements of new construction rental housing funded under Sections 515 RRH or... response to this comment. 2. Increasing the Reserve Fund Requirement in excess of 1 percent, addressing...
Jørgensen, Michael Søgaard
The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....
Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje
This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,
Rayburn, Letricia Gayle
This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)
Edmond, Tracie; Tiggeman, Theresa
This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…
Meijs, K. (Koert); Grinsven, J.H.M. (Jürgen)
Harvard Business Review auteurs Bazerman, Loewenstein en Moore stellen in hun artikel “Why good accountants do bad audits” (2002) dat het werkelijke probleem bij accountantscontroles niet zit in bewuste fraude door accountants maar schuilt in onbewuste beoordelingsfouten. Zij beroepen zich enerzijds
Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.
Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…
Jørgensen, Michael Søgaard
The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....
Rowlands, J. E.; Forsyth, D.
This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…
Kovlak, Daniel L.
In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…
Current legislation, namely Law no. 95/2006 on healthcare reform in the medical malpractice domain stipulates that medical staff can be held accountable in the following forms: disciplinary liability, administrative liability, civil liability and criminal liability. Each form of legal liability presents its features, aspects that are found mainly in the procedural rules. However, the differences between the various legal forms of liability are not met only in the procedural rules but also in their effects and consequences. It is necessary to know what the procedure for disciplinary responsibility, administrative liability, civil liability, or criminal liability is. In addition to the differentiation determined by the consequences that may arise from the different forms of legal liability, it is important to know the competent authorities to investigate a case further and the solutions which various public institutions can take regarding the medical staff. Depending on the type of legal liability, authorities have a specialized authority. If the Disciplinary Committee is encountered at the College of Physicians, it may not intervene in cases before the monitoring and competence for malpractice cases Committee. The latter two committees cannot intervene directly in the legal assessment of civil or criminal cases, as no criminal investigation authorities cannot intervene in strictly civilian cases. Therefore, the importance of knowing the competent institutions is imperative.
Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.
Elkjær, Bente; Brandi, Ulrik
In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...
Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...
... 7 Agriculture 7 2010-01-01 2010-01-01 false Duties of official personnel and warehouse samplers... official personnel and warehouse samplers. (a) General. Official personnel and warehouse samplers shall... of § 800.161. (d) Scope of operations. Official personnel and warehouse samplers shall operate...
... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Criteria-Self-propelled personnel carriers. 75... § 75.1403-6 Criteria—Self-propelled personnel carriers. (a) Each self-propelled personnel carrier..., each track-mounted self-propelled personnel carrier should: (1) Be provided with a suitable...
Personnel economics is a rather young academic (sub-)discipline that applies (micro) economic methodology and insights to the personnel function of companies. It is scientifically fertile and complementary to other disciplinary approaches to personnel issues. Instead of that, an approach without a grounding discipline seems dubious and a self-contained personnel science does not exist.
Full Text Available Aim: To assess the health problems of the police personnel under Vijayawada police commisionerate 2. To make the health check ups regular and 3. To make the physical fitness programme mandatory for them.Study design: cross sectional study Methodology: Health check up was done for 617 police personnel from 12.11.09 to 4.12.09. In the morning hours, a group of junior doctors, paramedical staff and technicians visited the police dispensary to do the general check up, take blood samples and ECG. The following afternoon a group of specialists visited to check the same patients along with their reports to make the final diagnosis. Results: Out of 617 police personnel 259 (42% were overweight/obese, lack of physical activity was found in 397 (64% of them, alcohol consumption was present in 148 (24% and smoking in 136 (22% of the police personnel. Diabetes was diagnosed in 229 (37% and hypertension in 203 (33%. Anemia was detected in 154 (25%, visual abnormalities in 59 (10%, lipid abnormalities in 185 (30%, liver function test abnormalities in 31 (5%, ECG abnormalities in 25 (4%, renal function abnormalities in 6 (1%. Conclusion: A Physical fitness Schedule along with Stress alleviation techniques to be made mandatory for the police personnel to keep them physically and mentally fit, to perform critical job functions, to alleviate stress, and to improve their quality of life. Routine health checkups should be done to detect lurking dangers.
Prof. Ph.D. Gheorghe Popescu
Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.
本文通过案例分析，说明会计档案管理的重要性；同时，从会计人员自身及公司领导等方面剖析了产生问题的深层次原因；最后，对新形式下会计人员如何加强自身素质，做一名合格的会计进行了阐述。%The case analysisin this paper,il ustrate the importance of accounting archives management;at the same time,analyzes the causes of problems from the accounting personnel itself and thecompany leadership and other aspects;final y,the accounting personnel under the new situation,how to improve their own quality,do a qualified accounting are described.
This article reports the findings of a series of ethnographic research interviews conducted with psychiatric personnel in one region of Tasmania between 1995 and 1997. These interviews formed part of a more wide-ranging project examining changes in the regulatory practices of psychiatric personnel in the light of the professional, media and policy discourses that inform them, especially in relation to the impact of social justice reforms spelt out in recent Australian mental health policy. In discussing the nature of psychiatric work the personnel interviewed returned repeatedly to the themes of safety and risk management. The study presents an analysis of discourses deployed around these themes and argues that concerns over safety and risk are central to the emergence of a new institutionalism in acute in-patient psychiatric services.
Addressing the decreasing motivation of R&D personnel in Japan, this paper analyzes the relations between motivation and R&D personnel's future-oriented mindset and the time-climate in their workplace. Questionnaires were given to 240 corporate R&D personnel in six Japanese companies. ANOVA results show that highly motivated personnel have longer-term perspectives about ability growth than do personnel with low motivation levels. In a Japanese automobile company we confirmed the positive impa...
Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.
Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.
Anthony, R N
The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.
During the period mid-June to mid-September 2004, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1600.- for this period. An application form can be obtained from Martine PLAZA, HR Department (by using the slip below or by electronic mail to Martine.Plaza@cern.ch) or to the web. Completed application forms must be returned to this service by 2 April 2004 at the latest. The results of the selection will be available on 30 Apri...
During the period from 16 June to 12 September 2014 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be CHF 1500.- for this period. Candidates should apply via the HR Department’s electronic recruitment system (http://ert.cern.ch ): http://jobs.web.cern.ch/job/10996. Completed application forms must be returned by 6 April 2014 at the latest. The results of the selection will be available by the end of May 2014. For further information, please contact: Virginie.Galvin@cern.ch, Tel.: 72855 (or Geraldine.Ballet@cern.ch, Tel.: 74151). HR Department
During the period from 17 June to 13 September 2013 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be CHF 1500.- for the whole period. Candidates should apply via HR Department’s electronic recruitment system: https://ert.cern.ch/browse_www/wd_portal.show_job?p_web_site_id=1&p_web_page_id=10691 Completed application forms must be returned by 12 April 2013 at the latest. The results of the selection will be available by the end of May 2013. For further information, please contact: Virginie.Galvin@cern.ch - Tel. 72855 (Geraldine.Ballet@cern.ch - Tel. 74151) HR Departm...
policy and operational challenges. Data Science : Current Initiatives 4 UNCLASSIFIED Data Science Hadoop cluster projects since 2013, e.g...Defense Personnel and Security Research Center Data Science at the Defense Personnel and Security Research Center Serving Those Who Serve Our...Mission: Improve the Effectiveness, Efficiency, and Fairness of DoD Personnel Security and Suitability Programs Report Documentation Page Form
The safety of personnel at existing fusion experiments is an important concern that requires diligence. Looking to the future, fusion experiments will continue to increase in power and operating time until steady state power plants are achieved; this causes increased concern for personnel safety. This paper addresses four important aspects of personnel safety in the present and extrapolates these aspects to future power plants. The four aspects are personnel exposure to ionizing radiation, chemicals, magnetic fields, and radiofrequency (RF) energy. Ionizing radiation safety is treated well for present and near-term experiments by the use of proven techniques from other nuclear endeavors. There is documentation that suggests decreasing the annual ionizing radiation exposure limits that have remained constant for several decades. Many chemicals are used in fusion research, for parts cleaning, as use as coolants, cooling water cleanliness control, lubrication, and other needs. In present fusion experiments, a typical chemical laboratory safety program, such as those instituted in most industrialized countries, is effective in protecting personnel from chemical exposures. As fusion facilities grow in complexity, the chemical safety program must transition from a laboratory scale to an industrial scale program that addresses chemical use in larger quantity. It is also noted that allowable chemical exposure concentrations for workers have decreased over time and, in some cases, now pose more stringent exposure limits than those for ionizing radiation. Allowable chemical exposure concentrations have been the fastest changing occupational exposure values in the last thirty years. The trend of more restrictive chemical exposure regulations is expected to continue into the future. Other issues of safety importance are magnetic field exposure and RF energy exposure. Magnetic field exposure limits are consensus values adopted as best practices for worker safety; a typical
Nielsen, Susanne Balslev; Momeni, Mostafa
in this rapidly changing world. This research focuses on definition of the personnel aspect of innovation capability, and proposes a conceptual model based on the scientific articles of academic literature on organisations innovation capability. This paper includes an expert based validation in three rounds...... of the Delphi method. And for the purpose of a better appreciation of the relationship dominating the factors of the model, it has distributed the questionnaire to Iranian companies in the Food industry. This research proposed a direct relationship between Innovation Capability and the Personnel Capability...
identify by block number) -Fi lm badle doses ;ire reconstructed for sixteen ships and thle residence islands- of Enewetak anid Kwa ile in Atolls ...2.1.4 Shot UNION 23 2.1.5 Shot YANKEE 24 2.1.6 Shot NECTAR 25 2.2 RADIATION ENVIRONMENTS 26 2.2.1 Enewetak Atoll 34 2.2.2 Kwajalein Atoll 40 2.2.3 USS...Section Page S3 DOSE CALCULATIONS 117 3.1 PERSONNEL ACTIVITIES 117 3.2 CALCULATED PERSONNEL FILM BADGE DOSES 118 3.2.1 Enewetak Atoll Dose
Full Text Available In this study, a model has been developed for the selection of the technical personnel. In the model Visual Basic has been used as user interface, Microsoft Access has been utilized as database system and CLIPS program has been used as expert system program. The proposed model has been developed by utilizing expert system technology. In the personnel selection process, only the pre-evaluation of the applicants has been taken into consideration. Instead of replacing the expert himself, a decision support program has been developed to analyze the data gathered from the job application forms. The attached study will assist the expert to make faster and more accurate decisions.
This article argues that the relatively new field of personnel economics (PE) holds strong potential as a tool for studying public sector workforces. This subfield of labor economics is based on a strong foundation of microeconomics, which provides a robust theoretical foundation for studying workforce and organizational design issues. PE has evolved on this foundation to a strong practical emphasis, with theoretical insights designed for practical use and with strong focus on empirical research. The field is also characterized by creative data entrepreneurship. The types of datasets that personnel economists use are described. If similar datasets can be obtained for public sector workforces, PE should be a very useful approach for studying them.
Buntovskiy S. Y.
Full Text Available The article examines organizational and economic preconditions of the increasing of innovative activity of the personnel of a company in the modern conditions of managing. We have substantiated conclusions about the necessity and the importance of the development and the implementation of the corporate system of innovative-personnel management at the production level. We present specific proposals on the formation of the key system-oriented blocks, the basic elements of which in their totality and interconnection will contribute to efficient implementation of management decisions on innovative capacity of production through the change in labor behavior
... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER...
Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.
Liu Shuyun; Yuncheng
@@ World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.
Fletcher, Leslie B.
Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)
Full Text Available In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.
Ricketts, Kenneth E.
Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)
Hansen, Hanne Foss; Kristiansen, Mads Bøge
Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...
Full Text Available The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.
Ristino, Robert J.
Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)
Botega Neury José
Full Text Available OBJECTIVE: To describe the construction of the Suicide Behavior Attitude Questionnaire (SBAQ which measures attitudes of nursing personnel towards suicide, and verify attitude differences among these professionals. METHODS: The Suicide Behavior Attitude Questionnaire comprises 21 visual analogue scale items (beliefs, feelings and reactions on suicidal patients selected from a pool of attitude statements generated by focal groups and experts' judgement. The questionnaire was completed by 317 nursing professionals who worked in a teaching hospital. Factor analysis and internal consistency were calculated. RESULTS: Three interpretable factors were extracted, accounting jointly for 40% of the total variance: Feelings when caring for the patient, Professional Capacity and Right to Suicide, comprising 7, 4 and 5 items, respectively. The Cronbach's alpha coefficients were 0.7, 0.6 and 0.5, respectively. Greater Professional Capacity was reported by nursing assistants and those who had already took care of suicidal patients. The belief that a person does not have the right to commit suicide was stronger among older professionals, those who had never taken care of suicidal patients, those who had a family history of suicide, those who were Protestants and that used to go more frequently to church services. CONCLUSIONS: The Suicide Behavior Attitude Questionnaire proved to be user-friendly and quite a simple instrument to assess attitude towards suicide among nursing personnel.
Judith Ortiz PhD
Full Text Available Background: The Accountable Care Organization (ACO is one of the new models of health care delivery in the United States. To date, little is known about the characteristics of health care organizations that have joined ACOs. We report on the findings of a survey of primary care clinics, the objective of which was to investigate the opinions of clinic management about participation in ACOs and the characteristics of clinic organizational structure that may contribute to joining ACOs or be willing to do so. Methods: A 27-item survey questionnaire was developed and distributed by mail in 3 annual waves to all Rural Health Clinics (RHCs in 9 states. Two dependent variables—participation in ACOs and willingness to join ACOs—were created and analyzed using a generalized estimating equation approach. Results: A total of 257 RHCs responded to the survey. A small percentage (5.2% of the respondent clinics reported that they were participating in ACOs. Rural Health Clinics in isolated areas were 78% less likely to be in ACOs (odds ratio = 0.22, P = .059. Nonprofit RHCs indicated a higher willingness to join an ACO than for-profit RHCs (B = 1.271, P = .054. There is a positive relationship between RHC size and willingness to join an ACO (B = 0.402, P = .010. Conclusion: At this early stage of ACO development, many RHC personnel are unfamiliar with the ACO model. Rural providers’ limited technological and human resources, and the lack of ACO development in rural areas, may delay or prevent their participation in ACOs.
Damgaard, Bodil; Lewis, Jenny
In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....
Berinde Sorin Romulus
Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the
Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.
Stolуarova M. A.
Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops
Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.
... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.83 Officers—general superintendence;...
Sethna, Bishar M.
This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…
Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.
Full Text Available There is the urgent necessity of the transition to a higher level of economic relations in the system of environmental management in the present conditions of economy of the country. As a result, the issues like formation of information support for water rent management, determining the ways of its calculation, distribution as well as usage of water rents require urgent solutions. The study focuses on the essence of water rent and forming organizational and methodological provisions of its accounting reflection to ensure sustainable ecological and economic development of the enterprise. As a result of research the classification of water rent, that affects reflection of such rent in accounting has been formed. It is established that the amount of water rent for accounting reflection can be defined as the difference between actual and normal profit of enterprise-water users. A number of analytical accounts of first and second order as well as the typical correspondence of accounts for accounting reflection of water rent have been suggested. The information from the Report on the formation of water rent that contains data on the sources of payback of expenses incurred for the maintenance of water bodies and the impact of ecological condition of water body on the size of water rent has been suggested to be used in order to manage the size of water rent and expenses incurred to obtain it. Thus, determining the amount of water rent will allow management personnel to adjust the activity of the company in accordance with the strategic objectives of the company’s development regarding the profitability and compliance with the concept of sustainable development.
This article analyzes accounting personnel occupational ethics present situation and causes ,then puts forward by establishing a perfect accounting professional ethics system and accounting professional moral evaluation system , strengthening accounting profes-sional ethics education , strengthening accounting professional ethics of rewards and punishments to improve accounting personnel pro -fessional moral level .%对我国会计人员职业道德现状及成因进行分析，提出通过建立完善的会计职业道德规范体系和会计职业道德评价体系，加强会计职业道德教育，加大会计职业道德的奖惩力度提升会计人员职业道德水平。
Kirk, Rachel A
Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur
Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.
While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.
project focused on capture of the DD Form 2569 within BAMC to assist the working group. Also, according to the Chief of Staff, a Lean Six Sigma ... six claims were valued at $3.1 million. BAMC UBO management noted that SAMMC is not a registered TMHP provider, and these patients had to receive... six denied claims, only two account files contained evidence that BAMC personnel sent a letter to TMHP officials disputing the denial; however, each
The Soviet and American crews for the July Apollo Soyuz Test Project [standing, center] addressed personnel assembled in a firing room at KSC on February 10. The crews for the joint manned space mission toured the Center during their three-day visit which also included inspection of ASTP equipment and facilities and a trip to Disney World.
Burdin, Joel L.
This paper projects present trends and capabilities into the future, conjectures about the educational implications of these trends, and proposes some possible responses for those involved in the preparation of school personnel. It is simultaneously an illustration and an application of the process of "futurism" and its increasing relevance to…
Hewitt, Kimberly Kappler; Chopin, Scarlet Lilian
Focused on the use of teacher evaluation data, this case was designed for use in two principal licensure courses, one on data literacy and the other on supervision and personnel. The principal of Baker Middle School has been instructed by the superintendent to use data from the state's new teacher evaluation system to determine which teachers…
Shemetova, G N; Trifonova, E V
Epidemiological and medical-social aspects of diseases of locomotor system and conjunctive tissue in railway personnel (1993-2004) are analyzed. The established negative trends in propagation of diseases locomotor system predetermine priority of preventive measures in organization of medical care for the patients of this category. Establishment of medical rooms for preventing diseases of locomotor system is recommended.
Semenov, V Yu; Lakunin, K Yu; Livshits, S A
The article considers the results of sociological survey carries out among medical personnel of the Moscowskaya oblast in August-September 2013. The purpose of the study was to examine opinions of medical personnel about system of mandatory insurance in conditions of implementation of the new law regulating system of mandatory medical insurance during last three years. The sampling included 932 respondents that corresponds approximately 1% of all medical personnel in the oblast. It is established that even 20 years later after the moment of organization of the system of mandatory medical insurance not all medical personnel is oriented in it. More than 70% of respondents consider this system too convoluted and over bureaucratized and only 22.2% of respondents assume that medical insurance organizations defense interests of patient and 25.8% feel no impact of mandatory medical insurance funds on functioning of medical organizations. Most of respondents consider functions of mandatory medical insurance organizations and mandatory medical insurance funds as controlling only. Only 31% of respondents support the actual system of mandatory medical insurance.
McFadden, Cheryl; Miller, Brian; Sypawka, William; Clay, Maria; Hoover-Plonk, Shelly
This study investigated the convergence of leadership styles and moral judgment competence of community college personnel participating in a leadership institute using the Leadership Orientation Instrument (Bolman & Deal, 1984) and the Moral Judgment Test (Lind, 1978). Results indicated that the human resource and structural frames were the…
Berg, van den Jeroen P.; Panton, David M.
The personnel scheduling problem is known to be a five-stage process in which the final stage involves the assignment of shifts to the days worked in the schedule. This paper discusses the existence conditions for both continuous and forward rotating shift assignments and heuristic network algorithm
Van den Dool, C; Van Strien, A M; den Akker, I Looijmans-Van; Bonten, M J M; Sanders, E A; Hak, E
In 2007, the Dutch Health Council recommended influenza vaccination of all institutional healthcare workers (HCWs). In this questionnaire study largely based on the health belief model we assessed the attitude and intentions of hospital personnel towards such vaccination. We sent out 220 questionnai
... 10 Energy 1 2010-01-01 2010-01-01 false Licensee testing facility personnel. 26.125 Section 26.125 Energy NUCLEAR REGULATORY COMMISSION FITNESS FOR DUTY PROGRAMS Licensee Testing Facilities § 26.125..., medical technology, or equivalent. He or she shall also have training and experience in the theory...
shipboard test environment. Researchers (Cronbach, Ambron, Dornbusch , Hess, Hornik, Phillips, Walker, & Weiner, 1980; Patton, 1978) have maintained that...Note 79-1). San Diego: Navy Personnel Research and Development Center, October 1978. Cronbach, L. 3., Ambron, S. R., Dornbusch , S. M., Hess, R. D
Center for Disease Control (DHEW/PHS), Atlanta, GA.
Continuing education activities available to laboratory technologists and personnel are listed in this directory. Workshops, seminars, short courses, and night classes intended to help the working technologist update his professional knowledge and keep abreast of new developments are listed by states. Courses offered at various colleges and…
AD-A144 16 HISPANIC AMERICAN PSYCHOCULTURAL DISPOSITIOS RELEVANT 3 TO PERSONNEL MANAGEMEN(U) INSTIAUE AF COMPARATISE SOCIAL AND CULTURA STADIES INC...girlfriend/amiga the Armed Forces/Fuerza Armadas travel/viajar GOALS GOVERNMENT need/necesidad flat lon/nac ton want/desear society/ sociedad life goals/metas
König, C.J.; Klehe, U.-C.; Berchtold, M.; Kleinmann, M.
The scientist-practitioner gap in personnel selection is large. Thus, it is important to gain a better understanding of the reasons that make organizations use or not use certain selection procedures. Based on institutional theory, we predicted that six variables should determine the use of selectio
Ford, Mary Bryant
Anesthesia support personnel (ASP) provide direct support to health care providers administering anesthesia (Certified Registered Nurse Anesthetists [CRNAs] and anesthesiologists). Because these anesthesia providers are caring for a patient whom they cannot legally or ethically leave unattended, ASP are employed to bring them extra supplies or…
Environmental Protection Agency, Washington, DC. Office of Education and Manpower Planning.
The guidelines were written to promote job growth and improvement in the personnel who manage, operate, and maintain wastewater treatment plants. Trained operators and technicians are the key components in any water pollution control facility. The approach is to move from employment to training through specific modules for 21 standard job…
Hofstetter, Arthur N.
Specific evaluative research training was provided for 47 public school personnel based on school-systemwide problems identified by trainees. Objectives were to provide research understanding, transfer of that understanding to an ongoing project, and development of ability to communicate research results. Individual and group instruction was given…
...; law; political science; recreation; sanitary engineering; soil conservation; urban and other land... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Selection policy for professional personnel. 701.79 Section 701.79 Conservation of Power and Water Resources WATER RESOURCES...
satisfaction and productivity. The authors wish to express their appreciation to SRA Gerald P. Yates and Ms. Kathleen Donahue for their assistance in...Chicago, IL: St. Clair Press, 1974. Karp , H. B., & Nickson, J. W., Jr. Motivator-hygiene deprivation as a predictor of job turnover. Personnel
Zhang, Jia-En; Luo, Shi-Ming; Qin, Zhong; Ye, Yan-Qiong; Zhao, Ben-Liang
This paper analyzed the present status of ecology specialty construction and personnel training in China. It was considered that there existed some problems to be solved, e. g., the contradiction between the rapid development of new subjects in ecology and the relative weakness in personnel qualified to teach, the unbalance between the extensive and intensive, and the deep and shallow teaching programs for the students in ecology, the conflict between the "soft" (theoretical) ecological education and the "hard" (technical) ecological construction, and the contradiction between the limited demands and the relative surplus supply of undergraduate students in ecology. Based on these analyses, a series of suggestions and countermeasures for the innovation of the teaching styles and training directions in ecological specialties were put forward, including 1) to formulate a development and construction plan of ecology specialty and to appropriately regulate the enrollment of undergraduate students, 2) to achieve the changes in current teaching styles from classroom to field and from "soft" theoretical teaching to "hard" technical training, 3) to develop and implement a variety of diversified teaching methods, such as participative, interactive, research-based, and innovative teaching for undergraduate students, 4) to enhance the undergraduate educational quality and teaching resource bank construction and to achieve teaching resource sharing, and 5) to establish "T-type" personnel training system in ecology. Some employment-oriented personnel training directions in ecology specialty were also presented.
Schavemaker, J.G.M.; Breejen, E. den; Cremer, F.; Schutte, K.; Benoist, K.W.
In this paper we introduce the concept of depth fusion for anti-personnel landmine detection. Depth fusion is an extension of common sensor-fusion techniques for landmine detection. The difference lies within the fact that fusion of sensor data is performed in different physical depth layers. In ord
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Required inspection personnel. 125.251 Section 125.251 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION... CAPACITY OF 6,000 POUNDS OR MORE; AND RULES GOVERNING PERSONS ON BOARD SUCH AIRCRAFT Maintenance §...
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Required inspection personnel. 135.429 Section 135.429 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION... REQUIREMENTS: COMMUTER AND ON DEMAND OPERATIONS AND RULES GOVERNING PERSONS ON BOARD SUCH AIRCRAFT...
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Required inspection personnel. 121.371 Section 121.371 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION... REQUIREMENTS: DOMESTIC, FLAG, AND SUPPLEMENTAL OPERATIONS Maintenance, Preventive Maintenance, and...
Biddix, J. Patrick; Schwartz, Robert A.
Walter Dill Scott (1869-1955), tenth president of Northwestern University and pioneer of industrial psychology, is an essential architect of student personnel work. This study of his accomplishments, drawing on records from the Northwestern University archives, tells a story about the people he influenced and his involvement in codifying what was…
This annotated bibliography lists 35 primary journals devoted to personnel management and industrial psychology in such categories as human resource planning, employee training, compensation, and employment law. History of the field, journal selection, journal specializations (for practitioners and academicians), journal indexing/abstracting,…
Alguliyev, Rasim M; Aliguliyev, Ramiz M; Mahmudova, Rasmiyya S
Personnel evaluation is an important process in human resource management. The multicriteria nature and the presence of both qualitative and quantitative factors make it considerably more complex. In this study, a fuzzy hybrid multicriteria decision-making (MCDM) model is proposed to personnel evaluation. This model solves personnel evaluation problem in a fuzzy environment where both criteria and weights could be fuzzy sets. The triangular fuzzy numbers are used to evaluate the suitability of personnel and the approximate reasoning of linguistic values. For evaluation, we have selected five information culture criteria. The weights of the criteria were calculated using worst-case method. After that, modified fuzzy VIKOR is proposed to rank the alternatives. The outcome of this research is ranking and selecting best alternative with the help of fuzzy VIKOR and modified fuzzy VIKOR techniques. A comparative analysis of results by fuzzy VIKOR and modified fuzzy VIKOR methods is presented. Experiments showed that the proposed modified fuzzy VIKOR method has some advantages over fuzzy VIKOR method. Firstly, from a computational complexity point of view, the presented model is effective. Secondly, compared to fuzzy VIKOR method, it has high acceptable advantage compared to fuzzy VIKOR method.
Hasken, Julie; Kresl, Laura; Nydegger, Teresa; Temme, Megan
Background: Diabulimia, the omission or reduction of insulin use by persons with type 1 diabetes, is a harmful method of weight control. The purpose of this article is to present school health personnel with the information they may need to become more aware of the possibility of diabulimia in their students--especially females--with type 1…
Lester, Robin Rawlings
Bullying has become a nationwide concern at the K-12 level. Despite the target middle school's antibullying program, the incidence of bullying increased during the 1st and 3rd year of the program implementation. By identifying the perceptions of school personnel about this problem, district school leaders will be better equipped to select and…
Mallick, M. Joan
School personnel can have a vital role in the early detection and treatment of anorexia nervosa and bulimia by understanding certain signs and symptoms. This article provides specific information about early detection, approaches to use when confronting the student, and methods to facilitate treatment. (Author/DF)
Gallagher, Peggy; Malone, D. Michael; Cleghorne, Maria; Helms, Kay A.
Personnel (N=115) from 14 professional groups working with young children with disabilities and their families assessed their current and future inservice training needs in the areas of typical/atypical development, family systems/family involvement, assessment, program implementation/evaluation, administrative/team process, professional…
Wendt, David A.
In these days of high stakes testing, it is imperative that a sense of trust and mutual respect be developed for all stakeholders--students, parents, and school personnel--as they work together for optimal student achievement. A simple conversation can often open the doors of understanding. If parents and guardians feel at ease with their child's…
Rasim M. Alguliyev
Full Text Available Personnel evaluation is an important process in human resource management. The multicriteria nature and the presence of both qualitative and quantitative factors make it considerably more complex. In this study, a fuzzy hybrid multicriteria decision-making (MCDM model is proposed to personnel evaluation. This model solves personnel evaluation problem in a fuzzy environment where both criteria and weights could be fuzzy sets. The triangular fuzzy numbers are used to evaluate the suitability of personnel and the approximate reasoning of linguistic values. For evaluation, we have selected five information culture criteria. The weights of the criteria were calculated using worst-case method. After that, modified fuzzy VIKOR is proposed to rank the alternatives. The outcome of this research is ranking and selecting best alternative with the help of fuzzy VIKOR and modified fuzzy VIKOR techniques. A comparative analysis of results by fuzzy VIKOR and modified fuzzy VIKOR methods is presented. Experiments showed that the proposed modified fuzzy VIKOR method has some advantages over fuzzy VIKOR method. Firstly, from a computational complexity point of view, the presented model is effective. Secondly, compared to fuzzy VIKOR method, it has high acceptable advantage compared to fuzzy VIKOR method.
Rong, Aiying; Grunow, Martin
This paper presents an integrated mixed integer linear programming (MILP) model for determining manpower requirements and related personnel shift designs for the build-up and break-down of the unit load devices (ULDs) at the air cargo terminal to minimize manpower costs. To utilize the manpower...
... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Organizational terminology; personnel... AGRICULTURE AGENCY ORGANIZATION AND TERMINOLOGY; MANDATORY MEAT AND POULTRY PRODUCTS INSPECTION AND VOLUNTARY INSPECTION AND CERTIFICATION AGENCY MISSION AND ORGANIZATION § 300.4 Organizational terminology;...
... Disabilities Act, the Individuals with Disabilities Education Act, and Social Security work incentive programs... under the Individuals with Disabilities Education Act. The State plan must describe the procedures and... under the Act with personnel development under the Individuals with Disabilities Education...
... International Organizations and Special Treatment for Returning Individuals § 148.90 Foreign military personnel... be referred to the Commissioner of Customs for instructions. (3) Retention and verification of the warehouse proprietors' records. The warehouse proprietor shall retain all records relating to the entry...
Hanson, Marci J.; Lovett, David
A survey of 141 California personnel preparation programs for the major disciplines providing early intervention services found that coursework and practica experiences varied greatly across programs, both within and across disciplines. Survey results also indicated that programs provide relatively little training that is specific to early…
Brown, Kelli McCormack; Perlmutter, Paula; McDermott, Robert J.
The recent proliferation of tattooing has prompted increased concern for safety and awareness of hazardous conditions. Transmission of infectious diseases can occur when proper sterilization and safety procedures are not followed. Adolescents are a critical high-risk group that need the attention of school health personnel to help them become…
Schutte, K.; Cremer, F.; Breejen, E. den; Schavemaker, J.G.M.; Benoist, K.W.
Detection of Anti-Personnel Landmines is a challenging task for any sensor currently available. Using sensor fusion allows combining individual sensor results such that for each sensor its advantages remain while compensating for its disadvantages by using other sensor types. This paper provides an
National Child Traumatic Stress Network, 2008
This information sheet summarizes material found in the "In-Depth General Information Guide to Childhood Traumatic Grief" and "In-Depth Information on Childhood Traumatic Grief for School Personnel." Childhood traumatic grief is a condition that some children develop after the death of a close friend or family member. Children who develop…
Mazen Alessa; Majeda Hammoud; Wafa Al-Qabandi
The aim of the study is to identify the attitudes of healthcare personnel in Kuwait towards the use of BW. Methods Self-administered questionnaires were distributed among 144 health workers of different specialties in hospitals in the State of Kuwait to find out the perceived benefits and associated risks of BWs
Jensen, Arthur R.
Internal evidence of cultural bias, in terms of various types of item analysis, was sought in the Wonderlic Personnel Test results in large, representative samples of whites and Negroes totalling some 1,500 subjects. Essentially, the lack of any appreciable Race X Items interaction and the high interracial similarity in rank order of item…
Helge, Doris I.; Marrs, Lawrence W.
The article presents successful strategies based on A. Maslow's hierarchy for recruiting special education personnel for rural school systems. Techniques for selling a district to prospective teachers and administrators are discussed and suggestions for integrating newcomers are covered. (Author/SB)
Ohio State Dept. of Education, Columbus. Trade and Industrial Education Service.
This textbook for emergency medical personnel should be useful to fire departments, private ambulance companies, industrial emergency and rescue units, police departments, and nurses. The 30 illustrated chapters cover topics such as: (1) Emergency Medical Service Vehicles, (2) Safe Driving Practices, (3) Anatomy and Physiology, (4) Closed Chest…
Monterey, CA: Defense Personnel Security Research and Education Center. 69. Hare, R. D., Hart, S. D., & Harpur, T. J. (1991). Psychopathy and the DSM-IV...Predictors of psychopathy and release outcome in a criminal population. Psycho- logical Assessment: A Journal of Consulting and Clinical Psychology, 4, 419
... where foreign national access to any DOC facility or DOC IT system is required. The language of the... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Personnel security processing requirements. 1337.110-70 Section 1337.110-70 Federal Acquisition Regulations System DEPARTMENT...
Pindiprolu, Sekhar S.
Attention Deficit Hyperactivity Disorder (ADHD) is one of the most commonly diagnosed disorders among children today. Stimulants are commonly prescribed to children with ADHD to improve attention span and decrease distractibility, hyperactivity, and impulsivity. Given the increased use of stimulant medication, school personnel need to be aware of…
Casado-Lumbreras, Cristina; Soto-Acosta, Pedro; Colomo-Palacios, Ricardo; de Pablos, Patricia Ordonez
Purpose: The aim of this paper is to present a tool which uses semantic technologies for personnel performance and workplace learning assessment in outsourced information technology environments. Design/methodology/approach: The paper presents the tool from a technical perspective and introduces a use case that depicts the main features related to…
Udegbe, I. Bola
This study investigated the attitudes of Prospective Human Resource Personnel toward degrees obtained by distance learning in comparison to those obtained through conventional degree program. Using a cross-sectional survey design, a total of 215 postgraduate students who had been or had potential to be involved in the hiring process in their…
Rampal, Kuldip R.
To develop codes of ethics for their profession, college human resources personnel must first understand their primary job-related responsibilities. These include being alert to evolving organizational needs; coordinating needed training of employees; appreciating the nuances of psychology, communication, and motivation; and observing employee…
Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.
Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...
Takhauov, R. M.; Karpov, A. B.; Kubat, I. I.; Maslyuk, A. I.; Semenova, Y. V.; Freidin, M. B.; Trivozhenko, A. B.; Litvinenko, T. M.
Population health is greatly determined by social factors, mode of life, ecological situation, amount and quality of medical assistance. The analysis of reasons of health troubles increase in population should be done taking into account the above aspects. Main consideration should be given to the development of measures aimed at the highest possible decrease of technogenic and anthropogenic factors influence on a human. Thereupon a complex programme of main diseases screening and monitoring in the personnel of the Siberian Group of Chemical enterprises (SGCE) to be the biggest one among Russian atomic plants has been developed. The purpose of the present paper is to determine main diseases at the earliest stage, the decrease of death rate, as well as the complex estimation of technogenic factor influence on the personnel of radiation dangerous plants nand their offsprings. In this case a long-term effect of low doses seems to be the main risk factor. Taking into account the structure of death rate causes of the population of industrialized countries as well as the spectrum of stochastic effects of ionizing radiation, the screening of cardiac ischemia and arterial hypertension, localization of cancer and congenital malformations have been chosen as the program priorities. Algorithm of instrumental laboratory screening of a particular disease includes modern diagnostic tests. Groups ar risk are formed taking into account a complex of exogenous and endogenous risk factors (age, chronic diseases, bad habits, length of service at a radiation dangerous plant, dose loads, hereditary factors) and on the basis of the screening examination results. The information obtained is entered in the list of database of the Regional Medico dosimetric Register of the SGCE personnel and Seversk residents followed by analysis and monitoring of groups ar risk. (Author) 4 refs.
Park, Leslie Jane
Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…
"School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of improving…
Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…
Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.
Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated
Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.
Peterson, Bonita K.
Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)
Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.
This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action pl...
Bundy, Robert F.
Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…
While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…
Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…
Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...
Keefover, Karen Shade
Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)
Robinson, Daniel D.
This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…
As there appeared to be a need for personal accounts of stroke experiences, a book called "Speaking about Stroke" was written for stroke patients and their caregivers. For the past two years, a questionnaire was sent to the people who had ordered the book, to gain an insight into the characteristics
Elam, Dennis; Mendez, Francis
The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…
Du Bois, Dan
The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…
Henig, Jeffrey R.
In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…
... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...