WorldWideScience

Sample records for holds schools accountable

  1. Disruptive Behavior: An Empirical Evaluation of School Misconduct and Market Accountability. School Choice Issues in Depth

    Science.gov (United States)

    Forster, Greg; Carr, Matthew

    2007-01-01

    Opponents of school choice argue that private schools are not "accountable" because they are not subject to detailed oversight by a regulatory bureaucracy. They claim private school employees can be expected to engage in abusive and criminal behavior more frequently. School choice supporters respond that parents hold private schools…

  2. Can Failure Succeed? Using Racial Subgroup Rules to Analyze the Effect of School Accountability Failure on Student Performance

    Science.gov (United States)

    Sims, David P.

    2013-01-01

    Many school accountability programs are built on the premise that the sanctions attached to failure will produce higher future student achievement. Furthermore, such programs often include subgroup achievement rules that attempt to hold schools accountable for the performance of all demographic classes of students. This paper looks at two issues:…

  3. Scientifically supported mental health intervention in schools: meeting accountability demands with an online resource.

    Science.gov (United States)

    Powers, Joelle D

    2012-01-01

    Legislation has been passed that holds schools increasingly accountable for the proficiency of all students, including those with mental health problems. A critical obstacle impeding the ability of schools to effectively support students is the lack of access to quick, pre-screened, and organized information about scientifically-supported interventions that effectively address youth mental health problems. A new mental health best practices database was developed and made available online that provides access to free and user-friendly information about evidence-based interventions for use in schools. School staff will be better able to meet accountability demands of legislation and to effectively respond to student mental health problems.

  4. Descriptors of Modular Formation of Accounting and Analytical Cluster in Innovation Development of Agricultural Holdings

    Directory of Open Access Journals (Sweden)

    Zhanna Degaltseva

    2015-11-01

    Full Text Available In the context of the division of accounting into financial accounting, taxation accounting, management accounting and statistical accounting a problem of improving their relationship arises. The accounting and analytical cluster plays the role of the correlating factor of the relationship between the subdivisions of the agricultural holding property. To improve its work a modular principle of its building based on information technology was introduced. Practical implementation of modular accounting and analytical cluster revealed its shortcomings. They were as follows: each type of account and each production unit used its own natural and cost parameters. The number and nature of these parameters were different. To eliminate the shortcomings in the information security of managers and specialists of the agricultural holding, we attempt to develop a methodology for establishing a rational number of descriptors (binding parameters for each module. The proposed descriptors are designed on the basis of validity of the methodological approach to their calculations and legal support. The proposed method allowed to limit the asymmetric information in all kinds of records, to improve its quality and to bring a synergistic effect from the scale and structure of the use of the agricultural holdings property complex.

  5. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  6. 31 CFR 595.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 595.203 Section 595.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  7. 31 CFR 575.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 575.203 Section 575.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

  8. School accountability Incentives or sorting?

    OpenAIRE

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  9. California School Accounting Manual. 1984 Edition.

    Science.gov (United States)

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  10. Accountability and Sanctions in English Schools

    Science.gov (United States)

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  11. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  12. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    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....

  13. On school choice and test-based accountability.

    Directory of Open Access Journals (Sweden)

    Damian W. Betebenner

    2005-10-01

    Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

  14. SMS texts on corruption help Ugandan voters hold elected councillors accountable at the polls.

    Science.gov (United States)

    Buntaine, Mark T; Jablonski, Ryan; Nielson, Daniel L; Pickering, Paula M

    2018-06-11

    Many politicians manipulate information to prevent voters from holding them accountable; however, mobile text messages may make it easier for nongovernmental organizations to credibly share information on official corruption that is difficult for politicians to counter directly. We test the potential for texts on budget management to improve democratic accountability by conducting a large ( n = 16,083) randomized controlled trial during the 2016 Ugandan district elections. In cooperation with a local partner, we compiled, simplified, and text-messaged official information on irregularities in local government budgets. Verified recipients of messages that described more irregularities than expected reported voting for incumbent councillors 6% less often; verified recipients of messages conveying fewer irregularities than expected reported voting for incumbent councillors 5% more often. The messages had no observable effect on votes for incumbent council chairs, potentially due to voters' greater reliance on other sources of information for higher profile elections. These mixed results suggest that text messages on budget corruption help voters hold some politicians accountable in settings where elections are not free and fair. Copyright © 2018 the Author(s). Published by PNAS.

  15. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    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…

  16. At-Risk Student Averse: Risk Management and Accountability

    Science.gov (United States)

    Vasquez Heilig, Julian; Young, Michelle; Williams, Amy

    2012-01-01

    Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…

  17. Teacher Accountability at High Performing Charter Schools

    Science.gov (United States)

    Aguirre, Moises G.

    2016-01-01

    This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

  18. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  19. Accountability and Control in American Schools

    Science.gov (United States)

    Ingersoll, Richard M.; Collins, Gregory J.

    2017-01-01

    One of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality…

  20. Accounting for Independent Schools. Second Edition.

    Science.gov (United States)

    National Association of Independent Schools, Boston, MA.

    This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

  1. 31 CFR 545.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... currency, bank deposits, or liquidated financial obligations, subject to § 545.201(a) shall hold or place... market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... size and maturity. (3) Funds held or placed in a blocked account pursuant to this paragraph (b) may not...

  2. The apotheosis of holding company accounting: Unilever's financial reporting innovations from the 1920s tot the 1940s

    NARCIS (Netherlands)

    Camfferman, C.; Zeff, S.A.

    2003-01-01

    The annual reports of Unilever were widely hailed in the 1940s as outstanding examples of holding company accounting. The accounts did indeed contain many new and innovative features, including segment reporting of sales turnover. This contrasts with the frequently negative assessments of the

  3. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  4. 31 CFR 586.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  5. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  6. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  7. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... funds are invested in a money market fund or U.S. Treasury Bills. (2) For purposes of this section, a... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... instruments of comparable size and maturity. (3) Funds held or placed in a blocked account pursuant to this...

  8. 31 CFR 587.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ..., provided the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  9. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ....), provided the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... deposits or instruments of comparable size and maturity. (3) Funds held or placed in a blocked account...

  10. Four Critical Domains of Accountability for School Counselors

    Science.gov (United States)

    Bemak, Fred; Willians, Joseph M.; Chung, Rita Chi-Ying

    2015-01-01

    Despite recognition of accountability for school counselors, no clear set of interrelated performance measures exists to guide school counselors in collecting and evaluating data that relates to student academic success. This article outlines four critical domains of accountability for school counselors (i.e., grades, attendance, disciplinary…

  11. Accountability Policies at Schools: A Study of Path Analysis

    Science.gov (United States)

    Erdag, Coskun

    2017-01-01

    Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

  12. California School Accounting Manual, 1988 Edition.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  13. Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

    Science.gov (United States)

    Schlessman, Amy

    2014-01-01

    This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

  14. Sexual Harassment and Bullying: A Guide to Keeping Kids Safe and Holding Schools Accountable

    Science.gov (United States)

    Strauss, Susan

    2011-01-01

    Bullying in schools is often discussed, but sexual harassment in schools, and how it differs from bullying is often overlooked. In fact, though, sexual harassment (committed both by fellow students and school personnel) is more common and yet more easily and quickly dismissed by those involved, though its consequences for the victim can be…

  15. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

  16. Public Accountability: The Perceived Usefulness of School Annual Reports

    Directory of Open Access Journals (Sweden)

    Stuart Tooley

    2010-06-01

    Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

  17. School accountability and the black-white test score gap.

    Science.gov (United States)

    Gaddis, S Michael; Lauen, Douglas Lee

    2014-03-01

    Since at least the 1960s, researchers have closely examined the respective roles of families, neighborhoods, and schools in producing the black-white achievement gap. Although many researchers minimize the ability of schools to eliminate achievement gaps, the No Child Left Behind Act (NCLB) increased pressure on schools to do so by 2014. In this study, we examine the effects of NCLB's subgroup-specific accountability pressure on changes in black-white math and reading test score gaps using a school-level panel dataset on all North Carolina public elementary and middle schools between 2001 and 2009. Using difference-in-difference models with school fixed effects, we find that accountability pressure reduces black-white achievement gaps by raising mean black achievement without harming mean white achievement. We find no differential effects of accountability pressure based on the racial composition of schools, but schools with more affluent populations are the most successful at reducing the black-white math achievement gap. Thus, our findings suggest that school-based interventions have the potential to close test score gaps, but differences in school composition and resources play a significant role in the ability of schools to reduce racial inequality. Copyright © 2013 Elsevier Inc. All rights reserved.

  18. Washington Manual: A New Tool for Local School Accounting

    Science.gov (United States)

    Federal Aid Planner, 1972

    1972-01-01

    An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

  19. The social accountability of medical schools and its indicators.

    Science.gov (United States)

    Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor

    2012-01-01

    There is growing interest worldwide in social accountability for medical and other health professional schools. Attempts have been made to apply the concept primarily to educational reform initiatives with limited concern towards transforming an entire institution to commit and assess its education, research and service delivery missions to better meet priority health needs in society for an efficient, equitable an sustainable health system. In this paper, we clarify the concept of social accountability in relation to responsibility and responsiveness by providing practical examples of its application; and we expand on a previously described conceptual model of social accountability (the CPU model), by further delineating the parameters composing the model and providing examples on how to translate them into meaningful indicators. The clarification of concepts of social responsibility, responsiveness and accountability and the examples provided in designing indicators may help medical schools and other health professional schools in crafting their own benchmarks to assess progress towards social accountability within the context of their particular environment.

  20. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    Science.gov (United States)

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  1. School Autonomy, Accountability and Collaboration: A Critical Review

    Science.gov (United States)

    Keddie, Amanda

    2015-01-01

    English education has recently experienced radical policy reform in the areas of school autonomy and accountability. The key focus of this paper is on how schools might best navigate through these policy moves. It highlights how these moves have constructed schools, teachers and students in problematic ways but also how they are offering…

  2. The politics of accountability for school curriculum: An Australian case study

    Science.gov (United States)

    Smithson, Alan

    1987-03-01

    This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

  3. Infantile Accountability: When Big Data Meet Small Children

    Science.gov (United States)

    Wrigley, Terry; Wormwell, Louise

    2016-01-01

    This article examines a government attempt to impose testing of 4-year-olds as a baseline against which to "hold primary schools accountable" for children's subsequent progress. It examines the various forms of baseline testing in this experiment and analyses the misleading claims made for the "predictive validity" of baseline…

  4. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  5. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    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…

  6. School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

    Directory of Open Access Journals (Sweden)

    Helen Schneider

    2013-01-01

    Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

  7. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    Science.gov (United States)

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  8. Standards, Accountability, and School Reform: Perils and Pitfalls.

    Science.gov (United States)

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  9. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    Science.gov (United States)

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  10. Evaluation and assessment of social accountability in medical schools.

    Science.gov (United States)

    Leinster, Sam

    2011-01-01

    Social accountability as an outcome must be measured at institutional (evaluation) and individual (assessment) level. The definitions used in the measurement will be dependent on the social setting of the medical school being scrutinised. A formal framework is needed so that comparisons can be made and progress measured. The World Health Organisation suggests that there are four principles that delineate social accountability--relevance, quality, cost-effectiveness and equity. Medical schools are evaluated according to their planning, doing and impact in relation to these principles. Boelen and Woollard have clarified the ideas of planning, doing and impact into Conceptualisation, Production and Usability. THEnet group of medical schools use a shortened version of Boelen and Woollard's framework with 20 criteria to evaluate their programmes. At the individual level, there is considerable overlap between the concepts of 'social accountability' and 'professionalism'. Attempts are being made to define and measure professionalism, however, if the behaviour and attitudes of individual graduates is a significant component in defining social responsibility new methods of assessment need to be developed. Factors such as the available resources and the structure of the health services have a very large effect on doctors' attitudes and behaviour. As a result, the task of evaluating and assessing the extent to which medical schools are socially accountable is complex. Judgments on how well a school is meeting the standards will have to make allowance for the local political and economic environment.

  11. Evaluating an Accountability Mentoring Approach for School Counselors

    Science.gov (United States)

    Milsom, Amy; McCormick, Katlyn

    2015-01-01

    School counselors are encouraged to use accountability in order to advocate for their programs and students, but many school counselors lack confidence to work with data. This project examined the effectiveness of an individualized mentoring intervention targeting data attitudes, self-efficacy, and behaviors. After participating in the…

  12. Leadership of Schools as Research-Led Organisations in the English Educational Environment: Cultivating a Research-Engaged School Culture

    Science.gov (United States)

    Godfrey, David

    2016-01-01

    This article examines the conditions for the growth and expansion of research-engaged schools in England. The current policy climate is seeing a rapid growth of autonomous schools coupled with the continuing tendency to hold schools to account for overall student educational attainment indicators. Within this context, the article begins by…

  13. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    Science.gov (United States)

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  14. A Real-Time Holding Decision Rule Accounting for Passenger Travel Cost

    NARCIS (Netherlands)

    Laskaris,; Cats, O.; Jenelius, E; Viti, F

    2016-01-01

    Holding has been extensively investigated as a strategy to mitigate the inherently stochastic nature of public transport operations. Holding focuses on either regulating vehicle headways using a rule-based approach or minimizing passenger travel cost by employing optimization models. This paper

  15. Autonomy and Accountability in Schools Serving Disadvantaged Communities

    Science.gov (United States)

    Klein, Esther Dominique

    2017-01-01

    Purpose: Increased school autonomy and accountability have been a common denominator of national reforms in otherwise heterogeneous governance systems in Europe and the USA. The paper argues that because schools serving disadvantaged communities (SSDCs) often have lower average performance, they are more often sanctioned or under closer scrutiny,…

  16. "Seeing the Whole Elephant": Changing Mindsets and Empowering Stakeholders to Meaningfully Manage Accountability and Improvement

    Science.gov (United States)

    Bush-Mecenas, Susan; Marsh, Julie A.; Montes de Oca, David; Hough, Heather

    2018-01-01

    School accountability and improvement policy are on the precipice of a paradigm shift. While the multiple-measure dashboard accountability approach holds great promise for promoting more meaningful learning opportunities for all students, our research indicates that this can come with substantial challenges in practice. We reflect upon the lessons…

  17. Towards a Comparative and International History of School Testing and Accountability

    DEFF Research Database (Denmark)

    Dorn, Sherman; Ydesen, Christian

    2014-01-01

    treated here are identified as a post- colonial perspective, differences and similarities between public and private sector accountability measures, the “engines” promoting the rise, proliferation and implementation of accountability measures, and finally the exploration of the travelling and movement......Abstract: The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our...... colleagues and this special issue will also help to identify future research paths in this field. Some of the central themes found in the historical research on educational accountability contained in this special issue are the connections between accountability and the purposes of schooling in a specific...

  18. The measures for training professional skills of accounting major in secondary vocational school

    Institute of Scientific and Technical Information of China (English)

    DAJENAH MANNAA QAIDABDO

    2017-01-01

    With the development of economy, the importance of accounting is becoming more and more prominent, and the requirements of relevant industries for accountting have been gradually raised. so more and more people learn accounting, but the the effect of practical teaching in college is not ideal. Taking secondary vocational school as an example, although the accounting is one of the major with long history since secondary vocational colleges started to run, but due to various factors, accounting teaching in secondary vocational colleges is not up to the requirement of the society. Moreover, the teaching quality and teaching efficiency are relatively low, so the status of secondary vocational school is also low in the whole education circle. In order to improve the quality of cultivating professional skills for accounting in secondary vocational schools, and promote the development of accounting teaching in secondary vocational schools, this paper analyzes the current professional skills training for accounting in secondary vocational colleges.

  19. Assessing the Value of High School Accounting for the College Bound.

    Science.gov (United States)

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

    Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

  20. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    Science.gov (United States)

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  1. Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

    Education in the Solomon Islands is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Pe...

  2. Performance Evaluation and Accountability for School Psychologists: Challenges and Opportunities

    Science.gov (United States)

    Morrison, Julie Q.

    2013-01-01

    The call for school psychologists to demonstrate accountability in the evaluation of services at the individual, group, and system levels comes at a time when school districts nationally are pursuing personnel evaluation models that link teachers' instructional practices to student achievement. School psychologists have an opportunity to take a…

  3. The Performing School: The Effects of Market & Accountability Policies

    Science.gov (United States)

    Falabella, Alejandra

    2014-01-01

    Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

  4. Portrait of a Teacher-Led School

    Science.gov (United States)

    Nazareno, Lori

    2013-01-01

    Imagine a school with no principal and with a leadership structure that holds teachers accountable for the learning of all students. About 50 such teacher-led schools currently operate across the United States, and this article tells the story of one of them. The Mathematics and Science Leadership Academy (MSLA) in Denver, Colorado, serves about…

  5. The Rise of Networks: How Decentralized Management Is Improving Schools

    Science.gov (United States)

    Kelleher, Maureen

    2014-01-01

    School districts across the country are shifting away from their traditional management paradigm--a central office that directs its schools through uniform mandates and policies--toward a new vision where district leaders support autonomous schools while holding them accountable for student performance. The advent of new governance mechanisms…

  6. Towards a Comparative and International History of School Testing and Accountability

    Science.gov (United States)

    Dorn, Sherman; Ydesen, Christian

    2014-01-01

    The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

  7. Empowerment and Accountability in Implementing a "No-Fee School" Policy: A Challenge for School Governing Bodies

    Science.gov (United States)

    Marishane, R. N.

    2013-01-01

    Empowerment, accountability and redress are prime objectives of school funding in the new South Africa. This is facilitated through the National Norms and Standards for School Funding. The application of the norms has led to the development of a "no-fee school" policy aimed at exempting poor parents from payment of school fees. The…

  8. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  9. The Relationship between Teachers' Attitude towards Professional Development and Schools' Accountability Performance

    Science.gov (United States)

    Xu, Yuejin

    2016-01-01

    In this study, we examined the relationship between teachers' attitudes towards professional development and school performance in the state accountability system using the 2013 Kentucky Teaching, Empowering, Leading and Learning (TELL) survey data and the 2013 school accountability profile data from the Kentucky Department of Education. We were…

  10. School Autonomy and Accountability in Thailand: Does the Gap between Policy Intent and Implementation Matter?

    Science.gov (United States)

    Patrinos, Harry Anthony; Arcia, Gustavo; Macdonald, Kevin

    2015-01-01

    This article contrasts policy intent and policy implementation in school autonomy and accountability. The analysis uses a conceptual framework based on the interaction between school autonomy, student assessment, and accountability as elements of a closed system. The article analyzes the implementation of school autonomy and accountability policy,…

  11. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Directory of Open Access Journals (Sweden)

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  12. School District Program Cost Accounting: An Alternative Approach

    Science.gov (United States)

    Hentschke, Guilbert C.

    1975-01-01

    Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

  13. High School Principals in the Vortex: Accountability, Autonomy, and Social Justice

    Science.gov (United States)

    Batsell, Holly

    2013-01-01

    As schools across Arizona worked to meet NCLB's AYP requirement in 2010-2011, they were also labeled and sanctioned by AZ Learns. This phenomenological study focused on six effective high school principals in two Arizona school districts to ascertain how accountability policies impacted the principals' job responsibilities, autonomy, and ability…

  14. A Case Study of a Highly Effective, Inclusive Elementary School

    Science.gov (United States)

    McLeskey, James; Waldron, Nancy L.; Redd, Lacy

    2014-01-01

    Current federal legislation holds schools accountable for ensuring that all students, including those with disabilities, make adequate yearly progress on academic achievement measures, while also including students with disabilities in general education settings whenever possible. Schools are thus expected to be both excellent and equitable in…

  15. Transparency and Opacity: Levinasian Reflections on Accountability in Australian Schooling

    Science.gov (United States)

    Sellar, Sam

    2015-01-01

    This article draws on the philosophy of Emmanuel Levinas to consider, from an ethical perspective, the current transparency and accountability agenda in Australian schooling. It focuses on the case of the "My School" website and the argument that transparent publication of comparative performance data via the website provides a basis for…

  16. SPECIALIZATION AND SUSTAINABLE DEVELOPMENT OF AGRICULTURAL HOLDINGS

    Directory of Open Access Journals (Sweden)

    Zofia Kołoszko-Chomentowska

    2016-03-01

    Full Text Available In the present article, an attempt was made to assess the sustainability of agricultural holdings with diff erent directions of production. Agricultural holdings in the Podlaskie voivodeship registered in the FADN system in 2011–2012 were investigated. Assessment accounted for agroecological indicators (share of permanent grasslands, share of cereals in crops, soil coverage with vegetation, stock density and economic indicators (profi tableness of land and labor. Analysis was conducted according to a classifi cation into agricultural holding types: fi eldcrops, dairy cattle, and granivores. Fieldcrop and granivore holdings achieved more favourable environmental sustainability indicators. Holdings specializing in dairy cattle breeding posed a threat to the natural environment, mainly due to their excessive stock density. Economic sustainability assessment showed that granivore holdings were assessed most favorably. In these holdings, holding income per full-time worker was 37% greater than in fi eldcrop holdings and 57% greater than in dairy cattle holdings.

  17. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    OpenAIRE

    Seldüz Hakan; Seldüz Emine

    2016-01-01

    This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting proces...

  18. Accounting for Heterogeneous Returns in Sequential Schooling Decisions

    NARCIS (Netherlands)

    Zamarro, G.

    2006-01-01

    This paper presents a method for estimating returns to schooling that takes into account that returns may be heterogeneous among agents and that educational decisions are made sequentially.A sequential decision model is interesting because it explicitly considers that the level of education of each

  19. Redesigning Systems of School Accountability: A Multiple Measures Approach to Accountability and Support

    Science.gov (United States)

    Bae, Soung

    2018-01-01

    The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…

  20. Independent State of Samoa School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

    Education in the Samoa is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Personnel ma...

  1. Accountable Talk: "Real" Conversations in Baltimore City Schools

    Science.gov (United States)

    Ahmann, Chloe

    2017-01-01

    This article examines the fundamental disconnect between discourses of accountability in education policy and their interpretation on the ground by parents. Based on data from two sites in Baltimore--district-led teacher training and a community facing school restructuring--I argue that both parents and education professionals consider…

  2. Racial Isolation, Poverty and the Limits of Local Control as a Means for Holding Public Schools Accountable

    OpenAIRE

    Noguera, Pedro

    2002-01-01

    Drawing on research in Oakland, California over a twenty-year period, Noguera considers how poverty and racial isolation have contributed to the problems confronted by schools in that district and other inner-city communities around the state. He illuminates the factors that hinder the development of social capital in low-income communities, and, in doing so, demonstrates why local control does not make it easier for school systems to address the academic needs of poor students. The wide vari...

  3. Building a School Leadership Programme: An American Paradox of Autonomy and Accountability

    Science.gov (United States)

    Reyes-Guerra, Daniel; Russo, Marianne R.; Bogotch, Ira E.; Vásquez-Colina, Maria D.

    2014-01-01

    School districts within the USA face ever-decreasing autonomy in rendering decisions regarding instruction, curriculum and the leading and managing of schools at the local level due to the ever-increasing accountability measures implemented by district, state and federal governments. This study investigates a joint university-school district…

  4. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    Science.gov (United States)

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  5. Teacher and Administrator Views on School Principals' Accountability

    Science.gov (United States)

    Argon, Turkan

    2015-01-01

    The current study aims to identify teacher and administrator views regarding primary school principals' accountability. The case study model, a qualitative research method, was adopted in the study using the holistic single-case design. The working group was composed of a total of 56 individuals, 42 teachers and 14 administrators (11 principals…

  6. Mission vs. Mandate: How Charter School Leaders Conceptualize and Address Market-Based and Performance-Based Accountability Demands

    Science.gov (United States)

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  7. The Impact of Attending Religious Schools on the Moral Competencies of Accounting Students

    Directory of Open Access Journals (Sweden)

    Umaru Mustapha Zubairu

    2016-11-01

    Full Text Available For over a century, scholars have argued that religious education is crucial for the developed of students' moral competencies. This study sought to empirically test this assertion by comparing the moral competencies of two sets of Muslim accounting students: those who had attended a religious secondary school and those who attended a public (secular secondary school in Malaysia. The focus on accounting students is quite important in an era where the moral competencies of accountants has been in the public eye due to their complicity in the rash of financial scandals that have plagued the business world over the last two decades. The Muslim Accountant Moral Competency Test (MAMOC was developed by a collaboration with Islamic accounting scholars and was used to measure the students' moral competencies. Although the results revealed that there was no difference in the moral competencies of both sets of students, they both displayed satisfactory levels of moral competency which vindicates the Malaysian government's policy of mandating Islamic education in all secondary schools, whether religious or secular. 

  8. School Accountability Systems and the Every Student Succeeds Act. Re:VISION

    Science.gov (United States)

    Martin, Mike

    2016-01-01

    The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

  9. Un-"Chartered" Waters: Balancing Montessori Curriculum and Accountability Measures in a Charter School

    Science.gov (United States)

    Scott, Catherine M.

    2017-01-01

    More than 6,000 charter schools exist in the United States, and of these 120 are Montessori charter schools. When studying charter school practices, researchers often examine issues such as performance accountability measures and effectiveness of charter school curricula. In doing so, the outcomes often overlook the challenges for teachers as they…

  10. Legal Accountability for Public School Discipline--Fact or Fiction?

    Science.gov (United States)

    de Waal, Elda

    2011-01-01

    Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

  11. Determinants of Social Accountability in Iranian Nursing and Midwifery Schools: A Delphi Study

    Directory of Open Access Journals (Sweden)

    Amir Reza Salehmoghaddam

    2017-04-01

    Full Text Available Background: Revising the medical education programs to meet the needs of society has become both a necessity and an important priority due to the considerable increase of population, changing patterns of diseases, and new health priorities. While this necessity has been highlighted in Iran’s Fifth Development Plan as well as its National 2025 Vision Plan, the determinants of social accountability have not been explained yet. This study aimed to develop determinants of social accountability in the Iranian Nursing and Midwifery Schools. Methods: This classic Delphi study included thirty experts in Nursing and Midwifery Education, Research and Services selected based on purposive sampling and three rounds of Delphi technique and conducted in Nursing and Midwifery School of Mashhad University of Medical Sciences. The primary data were collected using an initial structured questionnaire prepared through extensive review of literature. SPSS 11.5 software was used to analyze the data. The interquartile deviation and percentage of agreement were also used to study the consensus of opinion by experts. Results: Finding obtained from the rounds of Delphi resulted in selecting 69 determinants out of the initial pool of 128 primary determinants of social accountability. The items were selected based on experts’ consensus and categorized under three main activities of Nursing and Midwifery School, namely education, research, and service. Conclusion: Social accountability determinants were explained by 69 items for Schools of Nursing and Midwifery in Iran. The proposed determinants can be used by managers and authorities of Nursing and Midwifery School, policy makers, and evaluating institutions associated with them to ensure realizing social accountability goals.

  12. Legal accountability for public school discipline: fact or fiction?

    Directory of Open Access Journals (Sweden)

    Elda de Waal

    2011-01-01

    Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.

  13. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  14. The Waive of the Future? School Accountability in the Waiver Era

    Science.gov (United States)

    Polikoff, Morgan S.; McEachin, Andrew J.; Wrabel, Stephani L.; Duque, Matthew

    2014-01-01

    Forty-two states and the District of Columbia have recently received waivers to the school accountability requirements of the No Child Left Behind Act (NCLB). As the prospects for reauthorizing the Act in the near term are dim, these new accountability systems will be law for at least several years. Drawing on a four-part framework from the…

  15. Market Accountability in Schools: Policy Reforms in England, Germany, France and Italy

    Science.gov (United States)

    Mattei, Paola

    2012-01-01

    This article concentrates on the policy reforms of schools in England, Germany, France and Italy, from 1988 to 2009, with a focus on the introduction of market accountability. Pressing demands for organisational change in schools, shaped by the objectives of "efficiency" and competition, which were introduced in England in the 1980s,…

  16. Empowerment Amongst Teachers Holding Leadership Positions

    Science.gov (United States)

    Avidov-Ungar, Orit; Friedman, Izhak; Olshtain, Elite

    2014-01-01

    This study used semi-structured in-depth interviews to explore empowerment patterns among teachers who hold leadership positions in school. Our qualitative analysis presents a hierarchical ladder with three types of empowerment amongst these teachers, ranging from limited empowerment through rewarding empowerment to change-enhancing empowerment.…

  17. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  18. Intangible Capital and Corporate Cash Holdings: Theory and Evidence

    OpenAIRE

    Dalida Kadyrzhanova; Antonio Falato; Jae Sim

    2012-01-01

    The rise in intangible capital is a fundamental driver of the secular trend in US corporate cash holdings over the last decades. We construct a new measure of intangible capital and show that intangible capital is the most important firm-level determinant of corporate cash holdings. Our measure accounts for almost as much of the secular increase in cash since the 1980s as all other standard determinants together. We then develop a new model of corporate cash holdings that introduces intangibl...

  19. The Self-Reported Effectiveness of New Mexico School Social Workers: A Call for Accountability

    Science.gov (United States)

    Whittlesey-Jerome, Wanda K.

    2010-01-01

    Recent proposed legislation to change the public school funding formula has not taken the social work profession into account. There has been a lack of participation from professional associations in creating this legislation--critical legislation that enables school districts to determine what ancillary school support staff they will or will not…

  20. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Directory of Open Access Journals (Sweden)

    Umar Inuwa

    2017-07-01

    Full Text Available This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach and control group (i.e., conventional approach, both at random. A Financial Accounting Achievement Test (FAAT was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

  1. Examining a Public Montessori School's Response to the Pressures of High-Stakes Accountability

    Science.gov (United States)

    Block, Corrie Rebecca

    2015-01-01

    A public Montessori school is expected to demonstrate high student scores on standardized assessments to succeed in the current school accountability era. A problem for a public Montessori elementary school is how to make sense of the school's high-stakes assessment scores in terms of Montessori's unique educational approach. This case study…

  2. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    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,…

  3. Relations between Accountability and School Improvement Strategies in New York City's Children First Networks

    Science.gov (United States)

    McMahon, Kelly A.

    2017-01-01

    Federal school accountability policies like No Child Left Behind were based on a logic that measuring school performance and making the results public through tools like school report cards would incentivize educators to create strategies for improving school quality. Yet, most schools needed more than incentives to be able to design improvement…

  4. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    Science.gov (United States)

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  5. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    Science.gov (United States)

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  6. The myth of the early aviation patent hold-up

    DEFF Research Database (Denmark)

    Katznelson, Ron D; Howells, John

    2015-01-01

    The prevailing historical accounts of the formation of the U.S. aircraft “patent pool” in 1917 assume the U.S. Government necessarily intervened to alleviate a patent hold-up among private aircraft manufacturers. We show these accounts to be inconsistent with the historical facts. We show that de...

  7. Conflicting demands of No Child Left Behind and state systems: Mixed messages about school performance.

    OpenAIRE

    Robert L. Linn

    2005-01-01

    An ever-increasing reliance on student performance on tests holds schools and educators accountable both to state accountability systems and also to the accountability requirements of the No Child Left Behind (NCLB) Act of 2001. While each state has constructed its own definition of Adequate Yearly Progress (AYP) requirements within the confines of NCLB, substantial differences between the accountability requirements of many state systems and NCLB still have resulted in mixed messages regardi...

  8. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    Science.gov (United States)

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  9. Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

    Directory of Open Access Journals (Sweden)

    Ana Cristina de Oliveira Medeiros

    2016-12-01

    Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

  10. Interrelations between Policymakers' Intentions and School Agents' Interpretation of Accountability Policy in Israel

    Science.gov (United States)

    Amdur, Lisa; Mero-Jaffe, Irit

    2017-01-01

    The study examined the interrelations between policymakers' intentions for test-based accountability policy and school agents' perceptions and actions with regard to this policy. Mixed methods were used and encompassed 24 policymakers, 80 school principals, 168 teachers and case studies of four schools. New institutional theory, including the…

  11. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    Science.gov (United States)

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  12. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    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....

  13. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    Science.gov (United States)

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's Department of Education to…

  14. The Efficacy of Choice Threats within School Accountability Systems: Results from Legislatively Induced Experiments. PEPG 05-01

    Science.gov (United States)

    West, Martin R.; Peterson, Paul E.

    2005-01-01

    Stigma and school voucher threats under a revised 2002 Florida accountability law have positive impacts on student performance. Stigma and public school choice threats under the U.S. federal accountability law, No Child Left Behind, do not have similar effects in Florida. Significant impacts of stigma, when combined with the voucher threat, are…

  15. Taking control: how citizens can hold industry to account

    Energy Technology Data Exchange (ETDEWEB)

    Wilson, Emma; Schwarte, Christoph; Cotula, Lorenzo; Garside, Ben; Siegele, Linda

    2009-01-15

    The oil, gas and mining industries look set to remain major players in global development, despite urgent efforts to end the world's fossil fuel dependency and diversify energy sources. The activities of the extractive industries often impinge directly, and sometimes harshly, on communities and the environment. But local people are rising to the challenge. From Azerbaijan to Nigeria, Kazakhstan, Mali and Mongolia, citizens are working to promote transparency, accountability and responsible practice in these industries. A lack of skills and resources can impede crucial progress – so knowing the tools that work to make industry accountable is key.

  16. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    Science.gov (United States)

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  17. Is our medical school socially accountable? The case of Faculty of Medicine, Suez Canal University.

    Science.gov (United States)

    Hosny, Somaya; Ghaly, Mona; Boelen, Charles

    2015-04-01

    Faculty of Medicine, Suez Canal University (FOM/SCU) was established as community oriented school with innovative educational strategies. Social accountability represents the commitment of the medical school towards the community it serves. To assess FOM/SCU compliance to social accountability using the "Conceptualization, Production, Usability" (CPU) model. FOM/SCU's practice was reviewed against CPU model parameters. CPU consists of three domains, 11 sections and 31 parameters. Data were collected through unstructured interviews with the main stakeholders and documents review since 2005 to 2013. FOM/SCU shows general compliance to the three domains of the CPU. Very good compliance was shown to the "P" domain of the model through FOM/SCU's innovative educational system, students and faculty members. More work is needed on the "C" and "U" domains. FOM/SCU complies with many parameters of the CPU model; however, more work should be accomplished to comply with some items in the C and U domains so that FOM/SCU can be recognized as a proactive socially accountable school.

  18. Conflicting demands of No Child Left Behind and state systems: Mixed messages about school performance.

    Directory of Open Access Journals (Sweden)

    Robert L. Linn

    2005-06-01

    Full Text Available An ever-increasing reliance on student performance on tests holds schools and educators accountable both to state accountability systems and also to the accountability requirements of the No Child Left Behind (NCLB Act of 2001. While each state has constructed its own definition of Adequate Yearly Progress (AYP requirements within the confines of NCLB, substantial differences between the accountability requirements of many state systems and NCLB still have resulted in mixed messages regarding the performance of schools. Several features of NCLB accountability and state accountability systems contribute to the identification of a school as meeting goals according to NCLB but failing to do so according to the state accountability system, or vise versa. These include the multiple hurdles of NCLB, the comparison of performance against a fixed target rather than changes in achievement, and the definition of performance goals. The result of these features is a set of AYP measures that is inconsistent both with existing state accountability systems and also with state NAEP performance. Using existing achievement to set the cut-score measured by AYP and using the highest-performing schools to set the year-to-year improvement standards would improve the NCLB accountability system.

  19. States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

    Science.gov (United States)

    Wixom, Micah Ann

    2014-01-01

    Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

  20. Parents' Experiences as Predictors of State Accountability Measures of Schools' Facilitation of Parent Involvement

    Science.gov (United States)

    Elbaum, Batya; Blatz, Erin T.; Rodriguez, Raymond J.

    2016-01-01

    The aim of this study was to ascertain which dimensions of parents' experiences with schools are most strongly associated with parents' perceptions that schools are or are not facilitating parent involvement as mandated by the federal accountability system under the Individuals With Disabilities Education Act (IDEA). Participants were 92 parents…

  1. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Science.gov (United States)

    Inuwa, Umar; Abdullah, Zarifah; Hassan, Haslinda

    2017-01-01

    This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely:…

  2. C-14/I-29 Preservation and Hold Time Survey

    Energy Technology Data Exchange (ETDEWEB)

    Kitchen, S. [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL)

    2015-04-08

    Preservation and hold time of radionuclides must account for both nuclear half-lives and nonnuclear loss mechanisms, but variations in the latter are often neglected. Metals-based defaults are inappropriate for long-lived non-metals C-14 and I-129, which are vulnerable to chemical and biological volatilization. Non-acidification is already widely practiced for them. Recommended addition measures from radiological and chemical literature include glass containers where possible, water filtration where possible, headspace minimization, light shielding, cold (4°C) storage and unfiltered water hold time of 28 days. Soil hold time may need to be shortened when water-logged, excessively sandy, or still adjusting to significant new contamination.

  3. Players' perceptions of accountability factors in secondary school sports settings.

    Science.gov (United States)

    Hastie, P A

    1993-06-01

    The purpose of this study was to gauge the extent to which students believed that the accountability strategies employed by their coaches had significant effects on their involvement in sports training sessions. Questionnaire data from 235 secondary school athletes were analyzed using linear structural relations to test a model of accountability hypothesized as operating in these coaching settings. The accountability strategy of active instruction was found to be a variable that significantly affected the students' valuing of their coaches as well as their task involvement. However, the rewards/consequences variable was not found to be a predictor of valuing or task involvement, suggesting that these athletes seemed more task oriented than reliant on external sanctions. The results of this study can only be generalized to team sport settings. Detailed examination needs to be made of the processes through which accountability factors operate for other contexts, including individual sports and competitive levels. Further research could also be undertaken into gender differences, especially in relation to the gender of coaches.

  4. Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

    Science.gov (United States)

    Peck, Craig

    2014-01-01

    This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

  5. Should Accountancy Schools and Departments Adopt Theory Z for Their Faculties?

    Science.gov (United States)

    Rayburn, L. Gayle

    1990-01-01

    A study to determine if there are features within Japanese organizations that could be adapted to improve organization and working relations of schools of accountancy found university departments could not function with the job rotation found in Japanese organizations. However, there are other aspects of Theory Z management that could be adopted…

  6. Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN).

    Science.gov (United States)

    Westbury, D B; Park, J R; Mauchline, A L; Crane, R T; Mortimer, S R

    2011-03-01

    Agri-environment schemes (AESs) have been implemented across EU member states in an attempt to reconcile agricultural production methods with protection of the environment and maintenance of the countryside. To determine the extent to which such policy objectives are being fulfilled, participating countries are obliged to monitor and evaluate the environmental, agricultural and socio-economic impacts of their AESs. However, few evaluations measure precise environmental outcomes and critically, there are no agreed methodologies to evaluate the benefits of particular agri-environmental measures, or to track the environmental consequences of changing agricultural practices. In response to these issues, the Agri-Environmental Footprint project developed a common methodology for assessing the environmental impact of European AES. The Agri-Environmental Footprint Index (AFI) is a farm-level, adaptable methodology that aggregates measurements of agri-environmental indicators based on Multi-Criteria Analysis (MCA) techniques. The method was developed specifically to allow assessment of differences in the environmental performance of farms according to participation in agri-environment schemes. The AFI methodology is constructed so that high values represent good environmental performance. This paper explores the use of the AFI methodology in combination with Farm Business Survey data collected in England for the Farm Accountancy Data Network (FADN), to test whether its use could be extended for the routine surveillance of environmental performance of farming systems using established data sources. Overall, the aim was to measure the environmental impact of three different types of agriculture (arable, lowland livestock and upland livestock) in England and to identify differences in AFI due to participation in agri-environment schemes. However, because farm size, farmer age, level of education and region are also likely to influence the environmental performance of a

  7. How Patronage Politics Undermines Parental Participation and Accountability: Community-Managed Schools in Honduras and Guatemala

    Science.gov (United States)

    Altschuler, Daniel

    2013-01-01

    This article shows how patronage politics affects a popular international education model: community-managed schools (CMS). Focusing on Honduras's CMS initiative, PROHECO (Programa Hondureno de Educacion Comunitaria), I demonstrate how patronage can undermine CMS accountability. Whereas supporters argue that CMS increases accountability, partisan…

  8. Design of accounting curriculum: The case of Estonia

    Directory of Open Access Journals (Sweden)

    Alver Lehte

    2014-01-01

    Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

  9. School Performance, Accountability and Waiver Reforms: Evidence from Louisiana. CEPA Working Paper No. 17-06

    Science.gov (United States)

    Dee, Thomas; Dizon-Ross, Elise

    2017-01-01

    States that received federal waivers to the No Child Left Behind (NCLB) Act were required to implement reforms in designated "Focus Schools" that contribute to achievement gaps. In this study, we examine the performance effects of such "differentiated accountability" reforms in the state of Louisiana. The Focus School reforms…

  10. Political accountability and autonomous weapons

    Directory of Open Access Journals (Sweden)

    James Igoe Walsh

    2015-09-01

    Full Text Available Autonomous weapons would have the capacity to select and attack targets without direct human input. One important objection to the introduction of such weapons is that they will make it more difficult to identify and hold accountable those responsible for undesirable outcomes such as mission failures and civilian casualties. I hypothesize that individuals can modify their attribution of responsibility in predicable ways to accommodate this new technology. The results of a survey experiment are consistent with this; subjects continue to find responsible and hold accountable political and military leaders when autonomous weapons are used, but also attribute responsibility to the designers and programmers of such weapons.

  11. School Autonomy and Accountability: Are They Related to Student Performance? PISA in Focus. No. 9

    Science.gov (United States)

    OECD Publishing (NJ1), 2011

    2011-01-01

    In recent years, many schools have grown into more autonomous organisations and have become more accountable to students, parents and the public at large for their outcomes. PISA results suggest that, when autonomy and accountability are intelligently combined, they tend to be associated with better student performance. In countries where schools…

  12. 26 CFR 1.6035-1 - Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding...

    Science.gov (United States)

    2010-04-01

    ... corporate, shareholder, and income information for the foreign personal holding company's annual accounting... 898), the taxable year of such corporation shall be treated as its annual accounting period. (2) General corporate information. The general foreign personal holding company information required by this...

  13. Middle school science teachers' reaction and pedagogical response to high stakes accountability: A multiple case study

    Science.gov (United States)

    Tse, Kenneth

    The purpose of this study was to understand how science teachers reacted to the high stakes accountability and standardized testing in California. In a multiple case study of middle and intermediate schools in Southern California, four research questions focused on the perceptions of secondary science teachers and how they responded to the changes in the accountability specifically geared towards science as a content area, the pedagogical skills teachers were using both outside and inside of the classroom that impact instruction, the pedagogical training received that related specifically to the content standards, the tools or impediments that existed for teachers to successfully utilize these pedagogical methods and types of support and assistance the school site administration and/or school district offered in learning about the California Science Standards and the STAR test. Interviews were conducted with multiple middle/intermediate school teachers, science department chairpersons and school site administrators to gather information about what the classroom teachers were doing pedagogically to improve student performance on the STAR tests. Moreover, the study described the issues that supported the professional development of the teacher and what schools and districts were doing to support them.

  14. Avoiding the "Inexorable Push toward Homogenization" in School Choice: Education Savings Accounts as Hedges against Institutional Isomorphism

    Science.gov (United States)

    Burke, Lindsey M.

    2016-01-01

    The assumption that rational choice dynamics will lead to diversity of school supply is at the heart of K-12 school choice arrangements. Yet as the field of school choice becomes more established, there will be the "inexorable push toward homogenization." If vouchers, tuition tax credit scholarships, and education savings accounts become…

  15. Queer(y)ing New Schooling Accountabilities through "My School": Using Butlerian Tools to Think Differently about Policy Performativity

    Science.gov (United States)

    Gowlett, Christina

    2015-01-01

    This article takes the role of provocateur to "queer(y)" the rules of intelligibility surrounding new schooling accountabilities. Butler's work is seldom used outside the arena of gender and sexualities research. A "queer(y)ing" methodology is subsequently applied in a context very different to where it is frequently…

  16. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  17. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    Science.gov (United States)

    2010-04-01

    ... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

  18. Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

    OpenAIRE

    Steven M. Smith; Sonja Novkovic; John Maddocks

    2011-01-01

    This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...

  19. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

  20. Accountability Synopticism: How a Think Tank and the Media Developed a Quasimarket for School Choice in British Columbia

    Science.gov (United States)

    Simmonds, Michael; Webb, P. Taylor

    2013-01-01

    This paper describes how a locally developed school ranking system affected student enrolment patterns in British Columbia over time. In developing an annual school "report card" that was published in newspapers and online, the Vancouver-based Fraser Institute created a marketplace for school choice by devising an accountability scheme…

  1. High School Exit Exams and Dropout in an Era of Increased Accountability

    Science.gov (United States)

    Hemelt, Steven W.; Marcotte, Dave E.

    2013-01-01

    A key form of student-level accountability is the requirement for students to pass high school exit exams (HSEEs) in order to receive a diploma. In this paper, we examine the impact of HSEEs on dropout during a period when these exams became more common and rigorous. Further, we study whether offering alternate pathways to graduation for students…

  2. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... tangible property, such as chattels or real estate, or of other blocked property, such as debt or equity... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing...). However, the Office of Foreign Assets Control may issue licenses permitting or directing such sales or...

  3. Introducing a Collaborative E2 (Evaluation & Enhancement) Social Accountability Framework for Medical Schools

    Science.gov (United States)

    Kirby, Jeffrey; O'Hearn, Shawna; Latham, Lesley; Harris, Bessie; Davis-Murdoch, Sharon; Paul, Kara

    2016-01-01

    Medical schools recognize that they have an important social mandate beyond their primary role to educate future physicians. The instantiation of social accountability (SA) within faculties of medicine requires intentional, effective partnering with diverse internal and external stakeholders. Despite early, promising academic work in the field of…

  4. A Common Framework in Accounting Curricula: AACSB vs. Non-AACSB Accredited Business Schools.

    Science.gov (United States)

    Nix, David E.; And Others

    1986-01-01

    Reports on a survey of 140 postsecondary accounting departments to determine significant differences between programs accredited by the American Assembly of Collegiate Schools of Business (AACSB) and those that are not. Significant variables included the offering of a graduate degree and size of the college. (CH)

  5. Coign of Vantage and Action: Considering California's Local Accountability and School Finance Plans for English Learners

    Science.gov (United States)

    Vasquez Heilig, Julian; Romero, Lisa S.; Hopkins, Megan

    2017-01-01

    Local control has been a bedrock principle of public schooling in America since its inception. In 2013, the California Legislature codified a new local accountability approach for school finance. An important component of the new California Local Control Funding Formula (LCFF) approach is a focus on English learners (ELs). The law mandates that…

  6. The Accounting Practices of Heritage Assets

    OpenAIRE

    Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

    2016-01-01

    Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

  7. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    Science.gov (United States)

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  8. Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

    Science.gov (United States)

    dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula

    2017-01-01

    This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…

  9. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  10. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  11. Trend Definition or Holding Strategy: What Determines the Profitability of Candlestick Technical Trading Strategies?

    OpenAIRE

    Tsung-Hsun Lu; Yi-Chi Chen; Yu-Chin Hsu

    2014-01-01

    We ask what determines the profitability of candlestick patterns. Is it the definition of trend and/or the holding strategy that one uses in candlestick charting analysis? To answer this, we conduct a systematic investigation by considering three definitions of trend and four holding strategies. Based on the DJIA components data, we find that eight three-day reversal patterns with a Caginalp-Laurent holding strategy are profitable after we account for data-snooping bias. We also find that our...

  12. Do Accountability Policies Push Teachers Out?

    Science.gov (United States)

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  13. 12 CFR Appendix C to Part 225 - Small Bank Holding Company Policy Statement

    Science.gov (United States)

    2010-01-01

    ... Financial and Managerial Factors In acting on applications filed under the Bank Holding Company Act, the... defined in accordance with generally accepted accounting principles. In determining the total amount of... subsidiaries by the equity method of accounting. Ordinarily the Board does not view redeemable preferred stock...

  14. Specifics of financial management of holdings when managing cash-flow

    Directory of Open Access Journals (Sweden)

    David Ficbauer

    2010-01-01

    Full Text Available Concentration and cooperation belong to the main attributes of the modern business life. Business competition makes the start of a new business more difficult. Just the moment of concentration and cooperation can make the break to the new business easier. This can be achieved by including new businesses into holding companies. Basically there are two ways how to do a business. These depend on whether company carries out many lines of business or on the amount of asset. The first way is to cover everything with one enterprise and thus to create one accounting unit. The second way is based on a foundation of a holding structure with subsidiaries and the holder on the top. In fact holding is a specific way how to cover business by many subsidiaries.The goal of this article is to describe specifics of a financial management of holdings when managing cash-flow. The focus is on reasons of holding structure and usage of both theoretical and other models of managing cash such as Baumol model, Miller-Orr model and Beránek model. As transfers within the holding organization belong to the main advantageous of holding, the way how to transfer finance from one subsidiary to other or from subsidiary to holder or reversely is handled here.

  15. Effects of holding time and measurement error on culturing Legionella in environmental water samples.

    Science.gov (United States)

    Flanders, W Dana; Kirkland, Kimberly H; Shelton, Brian G

    2014-10-01

    Outbreaks of Legionnaires' disease require environmental testing of water samples from potentially implicated building water systems to identify the source of exposure. A previous study reports a large impact on Legionella sample results due to shipping and delays in sample processing. Specifically, this same study, without accounting for measurement error, reports more than half of shipped samples tested had Legionella levels that arbitrarily changed up or down by one or more logs, and the authors attribute this result to shipping time. Accordingly, we conducted a study to determine the effects of sample holding/shipping time on Legionella sample results while taking into account measurement error, which has previously not been addressed. We analyzed 159 samples, each split into 16 aliquots, of which one-half (8) were processed promptly after collection. The remaining half (8) were processed the following day to assess impact of holding/shipping time. A total of 2544 samples were analyzed including replicates. After accounting for inherent measurement error, we found that the effect of holding time on observed Legionella counts was small and should have no practical impact on interpretation of results. Holding samples increased the root mean squared error by only about 3-8%. Notably, for only one of 159 samples, did the average of the 8 replicate counts change by 1 log. Thus, our findings do not support the hypothesis of frequent, significant (≥= 1 log10 unit) Legionella colony count changes due to holding. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

  16. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  17. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... a money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... same. (c) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the...

  18. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  19. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  20. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  1. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing..., letters of credit, or instruments which cannot be negotiated for the purpose of placing the funds in a...

  2. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  3. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... money market fund or in U.S. Treasury bills. (2) For purposes of this section, a rate is commercially... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...) Blocked funds held in instruments the maturity of which exceeds 180 days at the time the funds become...

  4. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... under the Securities Exchange Act of 1934, provided the funds are invested in a money market fund or in... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... held in instruments the maturity of which exceeds 180 days at the time the funds become subject to...

  5. Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

    Directory of Open Access Journals (Sweden)

    Tianhong Chen

    2014-08-01

    Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

  6. Increasing Charter School Accountability through Interventions and Closures: A Guide For State Policymakers

    Science.gov (United States)

    Gustafson, Joey; Keller, Eric; LaVallee, Robert E.; Stewart, Nichole H.

    2010-01-01

    A basic premise of charter school reform in public education is offering more autonomy in the use of funds and the design of curriculum in exchange for greater accountability in academic and financial outcomes. This premise poses a significant policy challenge for state policymakers to establish an appropriate level of regulation; charter schools…

  7. Methodology of Segment Management Reporting on the Profitability of Agricultural Holding Interaction with Customers

    Directory of Open Access Journals (Sweden)

    Aleksandra Vasilyevna Glushchenko

    2015-12-01

    Full Text Available The state program of agricultural development and regulation of agricultural products, raw materials and food in a food embargo on the West European suppliers is aimed at the revitalization of the holding structures. The main purpose of agricultural holdings is to ensure food safety and to maximize the consolidated profit in resource-limited settings. The heterogeneous nature of the needs of customers, leading to different performance of agricultural holding interaction with them has an impact on the formulation and conduct of accounting and requires the formation of an aggregated and relevant information about the profitability of relationships with groups of customers and the long-term development strategy of agroformation interaction with them, so there is a need for research and development methodical bases of formation of the administrative reporting segment that meets the needs of modern practice. The purpose of this study is to develop a method of forming the segment management reporting on the profitability of agricultural holding interaction with customers. As part of the problem research, the authors used different scientific methods, such as analysis, synthesis, observation, group data and logic synthesis. The article discusses the necessity of segmentation agricultural holding customers by the criterion of “cooperation profitability”. The basic problem of generating information about the cost of trading in the accounting information system of agricultural holdings is dealt with; a method of forming the segment management reporting based on the results of the ABC analysis including calculation algorithm functional trade costs (Activity-Based Costing, is developed; rank order of agroholding customers is suggested in accordance with the calculated interval limits for them: Segment A - “highly profitable customers,” B - “problem customers” and C - “low-profit customers”; a set of registers and management accounting

  8. Accounting Education Area Student Evaluation of Motivation and Expectations Çanakkale Onsekiz Mart University Vocational School Due to an Application

    Directory of Open Access Journals (Sweden)

    Metin ATMACA

    2014-06-01

    Full Text Available The aim of our study was to considering these issues Çanakkale Onsekiz Mart University accounting and tax applications, depending on what part of higher vocational schools of higher education students to measure expectations and motivations. Population of the study consists of 807 students in accounting and tax application departments of 7 vocational schools of Çanakkale Onsekiz Mart University. In our study, 723studentswere reached, as a means of data collection questionnaire. In the first part of the survey questions related to demographic variables found to the accounting section of the second part, students’ reasons for choosing, there are judgments to measure their expectations and motivations. According to the results, the motivation to adopt means of accounting education, accounting, education, expectations, reasons for choosing accounting and accounting education is part of the point of view of the factors is a linear correlation.

  9. MIM Holdings Limited 1984 annual report

    Energy Technology Data Exchange (ETDEWEB)

    1984-01-01

    M.I.M. Holdings Limited is a major mining and mineral processing company formed in 1970. The group traces its origins to 1924 following the discovery of silver lead zinc started in 1931 and parallel production of silver lead zinc ore at Mount Isa the previous year. Today the MIM group is a diversified mineral, coal and metal producing and marketing organisation. Details of the company's principal activities over the last year, and accounts and management information for the last year are presented.

  10. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  11. The Disproportionate Erosion of Local Control: Urban School Boards, High-Stakes Accountability, and Democracy

    Science.gov (United States)

    Trujillo, Tina M.

    2013-01-01

    This case study of an urban school board's experiences under high-stakes accountability demonstrates how the district leaders eschewed democratic governance processes in favor of autocratic behaviors. They possessed narrowly defined goals for teaching and learning that emphasized competitive, individualized means of achievement. Their decision…

  12. Autonomy and Accountability in Standards-Based Reform

    Directory of Open Access Journals (Sweden)

    Susan Watson

    2001-08-01

    Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

  13. Passing It On: Parent-to-Adult Child Financial Transfers for School and Socioeconomic Attainment

    Directory of Open Access Journals (Sweden)

    Emily Rauscher

    2016-10-01

    Full Text Available As wealth inequality increases, the importance of parental financial transfers for socioeconomic attainment may also rise. Using data from the 2013 Panel Study of Income Dynamics Rosters and Transfers Module, this study investigates two questions: how parental financial transfers for education have changed over time, and what the relationship is between these transfers and adult socioeconomic outcomes. Results suggest that transfers for education have increased, have become more commonplace, and have become more dependent on parental wealth over time. Holding constant several individual and parental measures, the relationship between parental transfers for school and adult socioeconomic attainment is positive. This relationship holds when using three-stage least squares models to account for potential endogeneity of financial transfers for school. Overall, results support arguments that parental financial transfers for education facilitate the intergenerational transmission of socioeconomic standing.

  14. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  15. 18 CFR 367.2010 - Account 201, Common stock issued.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. Single-Sex Schools, the Law, and School Reform.

    Science.gov (United States)

    Brown, Frank; Russo, Charles J.

    1999-01-01

    Discusses the history of single-sex schools and analyzes the legal status of these schools, reviewing constitutional dimensions of gender-based discrimination and the leading cases that have been litigated on these issues. Offers reflections on why single-sex schools are not likely to hold a major place in the future of urban U.S. public schools.…

  17. History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

    Directory of Open Access Journals (Sweden)

    Plamena Nedyalkova

    2017-03-01

    Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

  18. Educational Accounting Procedures.

    Science.gov (United States)

    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,…

  19. Senegal : School Autonomy and Accountability

    OpenAIRE

    World Bank

    2012-01-01

    Senegal has accelerated the decentralization of education since 1996. Budgetary autonomy is latent. Autonomy over the management of operational budgets has been delegated to the communes, but salaries for teachers are managed at the central level. Autonomy in personnel management is latent. Both school directors and teachers are appointed at the central level. The role of the school counci...

  20. Computerized Attendance Accounting and Emergency Assistance Communications: Viable Tools in Secondary School Administration

    Science.gov (United States)

    Roberts, Vasel W.

    1971-01-01

    In the late 1968, the Space Technology Application Office at the Jet Propulsion Laboratory (JPL) initiated a pilot study to determine whether technological aids could be developed that would help secondary school administrators cope with the volatile and chaotic situations that often accompany student activism, disorders, and riots. The study was conducted in cooperation with the Sacramento City Unified School District (SCUSD) and at the John F. Kennedy Senior High School (JFK) in Sacramento, California. The problems at JFK and in the SCUSD were identified and described to the JPL team by members of the Kennedy staff and personnel at various levels and departments within the school district. The JPL team of engineers restricted their scope to problems that appeared solvable, or at least partially solvable, through the use of technological systems. Thus far, two hardware systems have been developed for use in the school. The first, a personal emergency assistance communication system, has already been tested operationally at JFK and has met the objectives established for it. The second technological aid developed was a computerized attendance accounting system. This system has been fabricated, tested, and installed at JFK. Full-scale operational testing began in April 1971. While studies and hardware tests were in progress at JFK, contacts were made with several other schools in order that, insofar as practicable, hardware designs could allow for possible adaptation to schools other than JFK.

  1. 17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...

  2. To Market, to Market: An Historic Account of How Schools Have Marketed Themselves over the Past 150 Years

    Science.gov (United States)

    Hooper, Carole

    2011-01-01

    This article provides an historical account of how fee-charging Victorian schools have marketed themselves over the past 150 years (via the use of advertisements, brochures, and prospectuses) in order to promote those aspects of schooling believed to be of most importance to potential customers (parents). While some of the features--most notably…

  3. Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2014-10-01

    Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

  4. Incorporating Sustainability Issues into the Financial Accounting Curriculum

    Science.gov (United States)

    Haskin, Daniel L.; Burke, Megan M.

    2016-01-01

    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

  5. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Science.gov (United States)

    2010-07-01

    ... (15 U.S.C. 78a et seq.), provided the funds are invested in a money market fund or in U.S. Treasury... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of blocked funds in interest... offered to other depositors on deposits or instruments of comparable size and maturity. (3) Funds held or...

  6. Performance Information and Retrospective Voting: Evidence from a School Accountability Regime. Program on Education Policy and Governance Working Paper Series. PEPG 15-03

    Science.gov (United States)

    Barrows, Samuel

    2015-01-01

    Governments are increasingly publishing information about the performance of the services they provide, in part to help citizens hold their elected representatives accountable for government service outcomes. Yet there is little evidence concerning the influence of information about government service performance on voter behavior. This paper…

  7. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    Science.gov (United States)

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  8. Concept of accounting high-school course book for the specialization "Public Administration"

    OpenAIRE

    Baranová, Petra

    2015-01-01

    This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for thi...

  9. Electric Holding Company Areas

    Data.gov (United States)

    Department of Homeland Security — Holding companies are electric power utilities that have a holding company structure. This vector polygon layer represents the area served by electric power holding...

  10. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  11. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account 219...

  12. Adequacy, Accountability, Autonomy and Equity in a Middle Eastern School Reform: The Case of Qatar

    Science.gov (United States)

    Guarino, Cassandra M.; Tanner, Jeffery C.

    2012-01-01

    This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and…

  13. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Science.gov (United States)

    2010-04-01

    ... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... and supported so as to show the nature of each liability. ...

  14. Holding back, intimacy, and psychological and relationship outcomes among couples coping with prostate cancer.

    Science.gov (United States)

    Manne, Sharon L; Kissane, David; Zaider, Talia; Kashy, Deborah; Lee, David; Heckman, Carolyn; Virtue, Shannon Myers

    2015-10-01

    The present study evaluated intimacy as a mechanism for the effects of holding back sharing concerns about cancer on couples' psychological distress, well-being, and marital satisfaction using the actor-partner interdependence model (APIM), and evaluated 2 possible moderators of these associations: the number of patient and spouse cancer concerns. We had 139 men treated for localized prostate cancer in the past year and their spouses complete surveys about holding back sharing cancer concerns, intimacy, distress, and relationship satisfaction, as well as patient and spouse cancer concerns. APIM-indicated that the association between holding back sharing concerns, and patient and spouse distress, well-being, and relationship satisfaction could be partially accounted for by their influence on patient and spouse perceptions of relationship intimacy. The number of cancer concerns did not moderate the mediational model. Holding back has strong associations with both partners' well-being and distress. Holding back sharing concerns was particularly detrimental for couples' intimacy and relationship satisfaction. (c) 2015 APA, all rights reserved).

  15. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  16. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  17. A Note on Accounting Education in Vocational Schools and Its Quality

    Directory of Open Access Journals (Sweden)

    Fehmi Karasioğlu

    2011-06-01

    Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

  18. 18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

    Science.gov (United States)

    2010-04-01

    ... service company can furnish complete information as to the nature and the purpose of the survey, plans, or... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...

  19. 31 CFR 800.217 - Hold.

    Science.gov (United States)

    2010-07-01

    ... and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.217 Hold. The terms hold(s) and holding mean legal or beneficial ownership, whether direct or indirect, whether through fiduciaries, agents, or other means. ...

  20. "Pluralistic Accountability" for the Psychological Therapies? Holding the Tension between Diversity's Virtues and the Need for Accountability

    Science.gov (United States)

    House, Richard; Musgrave, Arthur

    2013-01-01

    This paper argues that the field of counselling and psychotherapy needs to find values-congruent ways of managing, and creatively engaging with, the challenging tension between accountability and diversity in therapy work. The authors strongly support the preservation of pluralism and diversity in therapy practice, in the face of the increasingly…

  1. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    Science.gov (United States)

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  2. Saving Time with Automated Account Management

    Science.gov (United States)

    School Business Affairs, 2013

    2013-01-01

    Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…

  3. Corporate cash holdings: Determinants and implications from Vietnamese market

    OpenAIRE

    Cap, Kim Hoang

    2014-01-01

    2014 dissertation for MSc in International Accounting and Finance. Selected by academic staff as a good example of a masters level dissertation. This paper investigates the determination of corporate cash holdings in Vietnam. The sample includes Vietnamese publicly-traded firms for the period 2010-2013. Determinants include financial indicators as firm-specific characteristics and state ownership as an institutional factor for the purpose of exploring the existence of agency costs for this em...

  4. Multi-professional holding: A new way of connecting liberal profession in the French legal system

    Directory of Open Access Journals (Sweden)

    Knežić-Popović Dragana

    2015-01-01

    Full Text Available In recent decades, significant changes occur in the exercise of the liberal professions. In particular, the French legislator made a big step forward, after almost fifty years of searching for the optimal solution, anticipating the holding of the liberal professions that establishes the principle of multi-professional connections on the basis of equity investments. The companies for the financial participation of the liberal professions can have a share in the capital assets of companies for performing the liberal professions as well as in business entities of General Corporate Law, and which have as their subject the performance of two or more professions including: attorney-at-law, notaries, bailiffs, court appraisers, accountants, auditors and advisers for industrial property. In other words, this is to allow the establishment of a holding company whose branches conduct their regulated profession in these domains. The aim was to create a network of companies from different professions in law, accounting and industrial property, whose connective tissue is the capital, and thereby strengthen their global competitive ability in domestic and foreign markets services. Also the possibility is prescribed that the companies for financial participation take part in each group of foreign law which has as its subject in performance of one or more of the mentioned professions, in order to create international, primarily European network of companies for performing liberal professions. Multi-professional holding has certain specific characteristics in relation to the holding of general law, among which are of particular importance two protective measures: more than half of the capital and voting rights of the holding company should hold the professionals who exercise their profession in the branches; the management board shall be elected among the members who perform their professions in the branches. Holding of the liberal professions has its own

  5. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  6. Multiple Measures Accountability Systems: A Perspective from Vermont

    Science.gov (United States)

    Fowler, Amy

    2018-01-01

    In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

  7. Risk-Based Educational Accountability in Dutch Primary Education

    Science.gov (United States)

    Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

    2015-01-01

    A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

  8. School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

    Science.gov (United States)

    van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

    2006-01-01

    For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

  9. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  10. News Particle Physics: ATLAS unveils mural at CERN Prize: Corti Trust invites essay entries Astrophysics: CERN holds cosmic-ray conference Researchers in Residence: Lord Winston returns to school Music: ATLAS scientists record physics music Conference: Champagne flows at Reims event Competition: Students triumph at physics olympiad Teaching: Physics proves popular in Japanese schools Forthcoming Events

    Science.gov (United States)

    2011-01-01

    Particle Physics: ATLAS unveils mural at CERN Prize: Corti Trust invites essay entries Astrophysics: CERN holds cosmic-ray conference Researchers in Residence: Lord Winston returns to school Music: ATLAS scientists record physics music Conference: Champagne flows at Reims event Competition: Students triumph at physics olympiad Teaching: Physics proves popular in Japanese schools Forthcoming Events

  11. School Climate and Dropping Out of School in the Era of Accountability

    Science.gov (United States)

    Kotok, Stephen; Ikoma, Sakiko; Bodovski, Katerina

    2016-01-01

    Using data from the High School Longitudinal Study of 2009 (HSLS:09)--a large nationally representative sample of US high school students--we employed multilevel structural equation modeling (SEM) to examine the relationship between school characteristics and the likelihood that a student will drop out of high school. We used a multifaceted…

  12. 31 CFR 536.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 536.203 Section 536.203 Money and Finance: Treasury Regulations... property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently... to the effective date, is not being held in an interest-bearing account, or otherwise invested in a...

  13. 31 CFR 585.203 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 585.203 Section 585.203 Money and Finance: Treasury Regulations... blocked property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution... subsequent to July 15, 1992, is not being held in an interest-bearing account or otherwise invested in a...

  14. Evaluating Accounting Software in Secondary Schools.

    Science.gov (United States)

    Chalupa, Marilyn

    1988-01-01

    The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

  15. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    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…

  16. 31 CFR 515.205 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 515.205 Section 515.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  17. 31 CFR 500.205 - Holding of certain types of blocked property in interest-bearing accounts.

    Science.gov (United States)

    2010-07-01

    ... property in interest-bearing accounts. 500.205 Section 500.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

  18. The Relationship Between Implementation of School-Wide Positive Behavior Intervention and Supports and Performance on State Accountability Measures

    Directory of Open Access Journals (Sweden)

    Adriana M. Marin

    2013-10-01

    Full Text Available This study examined data from 96 schools in a Southeastern U.S. state participating in training and/or coaching on School-Wide Positive Behavioral Interventions and Supports (SWPBIS provided by the State Personnel Development Grant (SPDG in their state. Schools studied either received training only (“non-intensive” sites or training and on-site coaching (“intensive” sites. Fidelity of implementation was self-evaluated by both types of schools using the Benchmarks of Quality (BOQ. Some schools were also externally evaluated using the School-Wide Evaluation Tool (SET, with those scoring 80% or higher determined “model sites.” Using an independent sample t-test, analyses revealed statistically significant differences between intensive and nonintensive schools’ Quality of Distribution Index (QDI scores and between model sites and nonmodel sites on QDI scores. Correlations were performed to determine whether the fidelity of implementation of SWPBIS as measured by the BOQ was related to any of the state’s accountability measures: performance classification, QDI, or growth.

  19. Reliable quantification of BOLD fMRI cerebrovascular reactivity despite poor breath-hold performance.

    Science.gov (United States)

    Bright, Molly G; Murphy, Kevin

    2013-12-01

    Cerebrovascular reactivity (CVR) can be mapped using BOLD fMRI to provide a clinical insight into vascular health that can be used to diagnose cerebrovascular disease. Breath-holds are a readily accessible method for producing the required arterial CO2 increases but their implementation into clinical studies is limited by concerns that patients will demonstrate highly variable performance of breath-hold challenges. This study assesses the repeatability of CVR measurements despite poor task performance, to determine if and how robust results could be achieved with breath-holds in patients. Twelve healthy volunteers were scanned at 3 T. Six functional scans were acquired, each consisting of 6 breath-hold challenges (10, 15, or 20 s duration) interleaved with periods of paced breathing. These scans simulated the varying breath-hold consistency and ability levels that may occur in patient data. Uniform ramps, time-scaled ramps, and end-tidal CO2 data were used as regressors in a general linear model in order to measure CVR at the grey matter, regional, and voxelwise level. The intraclass correlation coefficient (ICC) quantified the repeatability of the CVR measurement for each breath-hold regressor type and scale of interest across the variable task performances. The ramp regressors did not fully account for variability in breath-hold performance and did not achieve acceptable repeatability (ICC0.4). Further analysis of intra-subject CVR variability across the brain (ICCspatial and voxelwise correlation) supported the use of end-tidal CO2 data to extract robust whole-brain CVR maps, despite variability in breath-hold performance. We conclude that the incorporation of end-tidal CO2 monitoring into scanning enables robust, repeatable measurement of CVR that makes breath-hold challenges suitable for routine clinical practice. © 2013.

  20. Accounting Principles 30G. Interim Guide.

    Science.gov (United States)

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  1. 78 FR 23162 - Supervision and Regulation Assessments for Bank Holding Companies and Savings and Loan Holding...

    Science.gov (United States)

    2013-04-18

    ... bank holding company's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) forms; \\3... Balance Sheet of the BHC's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) (OMB No... holding companies with $50 billion or more in total consolidated assets, and nonbank financial companies...

  2. User-Oriented Project Accounting System.

    Science.gov (United States)

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  3. 13 CFR 120.961 - Construction escrow accounts.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Construction escrow accounts. 120.961 Section 120.961 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS..., CDC attorney, or bank may hold Debenture proceeds in escrow to complete Project components such as...

  4. Federal Policy and the Teacher Labor Market: Exploring the Effects of NCB School Accountability on Teacher Turnover

    Science.gov (United States)

    Sun, Min; Saultz, Andrew; Ye, Yincheng

    2017-01-01

    The media suggest that accountability pressure increases teacher stress and drives teachers away from teaching, resulting in teachers leaving disadvantaged schools that serve larger proportions of poor and minority students. However, no prior work has systematically examined the changes in the national trends of teacher turnover in response to No…

  5. 12 CFR 584.2-2 - Permissible bank holding company activities of savings and loan holding companies.

    Science.gov (United States)

    2010-01-01

    ... savings and loan holding companies. 584.2-2 Section 584.2-2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SAVINGS AND LOAN HOLDING COMPANIES § 584.2-2 Permissible bank holding company activities of savings and loan holding companies. (a) General. For purposes of § 584.2(b)(6)(i) of this part...

  6. Financial accountability: the principal or the school governing body ...

    African Journals Online (AJOL)

    The Schools Act 84 of 1996 prescribes how a school should manage its funds. It also provides guidelines for the school governing body and the principal on their roles and responsibilities in managing the finances of the school. However, there are school governing bodies and principals that have little knowledge of the ...

  7. Motivating Factors for Sustainable Accountant Potentials in Malaysia

    Directory of Open Access Journals (Sweden)

    Syed Ibrahim Sharifah Norhafiza

    2017-01-01

    Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

  8. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

  9. Accurate step-hold tracking of smoothly varying periodic and aperiodic probability.

    Science.gov (United States)

    Ricci, Matthew; Gallistel, Randy

    2017-07-01

    Subjects observing many samples from a Bernoulli distribution are able to perceive an estimate of the generating parameter. A question of fundamental importance is how the current percept-what we think the probability now is-depends on the sequence of observed samples. Answers to this question are strongly constrained by the manner in which the current percept changes in response to changes in the hidden parameter. Subjects do not update their percept trial-by-trial when the hidden probability undergoes unpredictable and unsignaled step changes; instead, they update it only intermittently in a step-hold pattern. It could be that the step-hold pattern is not essential to the perception of probability and is only an artifact of step changes in the hidden parameter. However, we now report that the step-hold pattern obtains even when the parameter varies slowly and smoothly. It obtains even when the smooth variation is periodic (sinusoidal) and perceived as such. We elaborate on a previously published theory that accounts for: (i) the quantitative properties of the step-hold update pattern; (ii) subjects' quick and accurate reporting of changes; (iii) subjects' second thoughts about previously reported changes; (iv) subjects' detection of higher-order structure in patterns of change. We also call attention to the challenges these results pose for trial-by-trial updating theories.

  10. Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

    Science.gov (United States)

    Meador, Gwendolyn Parrish

    2017-01-01

    Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

  11. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    Science.gov (United States)

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  12. The Accountability Era in US Teacher Education: Looking Back, Looking Forward

    Science.gov (United States)

    Cochran-Smith, Marilyn; Baker, Megina; Burton, Stephani; Chang, Wen-Chia; Cummings Carney, Molly; Fernández, M. Beatriz; Stringer Keefe, Elizabeth; Miller, Andrew F.; Sánchez, Juan Gabriel

    2017-01-01

    In keeping with the theme of the 40th anniversary issue of "EJTE," this article looks back and forward at US teacher education accountability. It argues that "holding teacher education accountable" has been the major approach to reforming teacher education in the US for the last two decades, assuming that enhanced teacher…

  13. 12 CFR 225.82 - How does a bank holding company elect to become a financial holding company?

    Science.gov (United States)

    2010-01-01

    ... holding company to become a financial holding company shall not be effective if, during the period...) Effective date of election—(1) In general. An election filed by a bank holding company under paragraph (a... financial holding company is effective prior to the 31st day after the date that a complete declaration was...

  14. The Influence of Test-Based Accountability Policies on Early Elementary Teachers: School Climate, Environmental Stress, and Teacher Stress

    Science.gov (United States)

    Saeki, Elina; Segool, Natasha; Pendergast, Laura; von der Embse, Nathaniel

    2018-01-01

    This study examined the potential influence of test-based accountability policies on school environment and teacher stress among early elementary teachers. Structural equation modeling of data from 541 kindergarten through second grade teachers across three states found that use of student performance on high-stakes tests to evaluate teachers…

  15. A nursing student's reflective account of decision-making in a school nursing setting.

    Science.gov (United States)

    Squirrell, Bethaney; Hunt, Jane

    2018-05-11

    Reflection is integral to professional revalidation and enhancing nursing practice; it is an art and a science to be learned. Learning the art of reflection begins as a student in clinical placement settings. Drawing on a reflective model, this article presents an account of one second-year children's nursing student's experiences in a community-based placement with a school nursing team. A school nurse appointment was reflected on where advice was offered to a 13-year-old student with sleep difficulties, low affect and lethargy, which included avoiding caffeinated drinks, reducing use of a laptop and mobile phone before going to sleep, and establishing a regular bedtime routine. Providing nursing care to this young person enabled the nursing student to improve their decision-making skills, become more self-aware, increase their confidence when communicating with a patient and reinforce the importance of applying theory to practice. ©2018 RCN Publishing Company Ltd. All rights reserved. Not to be copied, transmitted or recorded in any way, in whole or part, without prior permission of the publishers.

  16. Accountability Strain, College Readiness Drain: Sociopolitical Tensions Involved in Maintaining a College-Going Culture in a High "Minority", High Poverty, Texas High School

    Science.gov (United States)

    Welton, Anjale; Williams, Montrischa

    2015-01-01

    Currently school reform discourse encourages states to adopt college readiness standards. Meanwhile, federal and state accountability and related mandated reforms remain a policy concern. As such, it is important to examine the interplay between accountability and the establishment of a college-going culture in high "minority", high…

  17. Inflation, operating cycle, and cash holdings

    Directory of Open Access Journals (Sweden)

    Yanchao Wang

    2014-12-01

    Full Text Available A corporate cash-holding strategy is a trade-off between the costs and benefits of holding cash. At the macrolevel, firms are inclined to adjust and optimize their cash-holding strategies in response to changes in purchasing power due to inflation. At the microlevel, the operating cycle, which indicates the speed and turnover of corporate cash flow, also influences the corporate cash-holding strategy. Firms flexibly adjust their cash-holding strategies in response to changes in the internal and external environment, which is referred to as the cash adjustment strategy. We examine these predicted relationships using a sample of listed firms in China’s stock market over the 1998–2009 period. Consistent with our predictions, the empirical results indicate a significant negative association between cash holdings and the CPI, but the relationship is reversed when the CPI reaches a certain level. There is also a U-shaped relationship between operating cycle and cash holdings, and this relationship is similarly influenced by changes in the inflation level. In examining the macroeconomic environment and microlevel firm-specific characteristics simultaneously, our findings supplement the literature on firms’ cash-holding strategies and provide theoretical and practical implications.

  18. Adequacy, accountability, autonomy and equity in a Middle Eastern school reform: The case of Qatar

    Science.gov (United States)

    Guarino, Cassandra M.; Tanner, Jeffery C.

    2012-04-01

    This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and its sustainability in light of concerns that movements in these directions might be politically unfeasible. To some degree, these concerns are substantiated by the developments we trace. However, it is important to note that the reform has changed the landscape of primary and secondary education in Qatar and that many reform principles, though diluted, have been retained. This paper highlights lessons learned - both hopeful and cautionary - in the first few years of reform and presents a methodology for evaluating progress along key dimensions that can be applied to school systems in many nations.

  19. Ultrasonic methods for locating hold-up

    International Nuclear Information System (INIS)

    Sinha, D.N.; Olinger, C.T.

    1995-01-01

    Hold-up remains one of the major contributing factors to unaccounted for materials and can be a costly problem in decontamination and decommissioning activities. Ultrasonic techniques are being developed to noninvasively monitor hold-up in process equipment where the inner surface of such equipment may be in contact with the hold-up material. These techniques may be useful in improving hold-up measurements as well as optimizing decontamination techniques

  20. Perceptions of the impact of accountability on the role of principals.

    Directory of Open Access Journals (Sweden)

    James E. Lyons

    2006-06-01

    Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

  1. A concept in flux: questioning accountability in the context of global health cooperation.

    Science.gov (United States)

    Bruen, Carlos; Brugha, Ruairí; Kageni, Angela; Wafula, Francis

    2014-12-09

    Accountability in global health is a commonly invoked though less commonly questioned concept. Critically reflecting on the concept and how it is put into practice, this paper focuses on the who, what, how, and where of accountability, mapping its defining features and considering them with respect to real-world circumstances. Changing dynamics in global health cooperation - such as the emergence of new health public-private partnerships and the formal inclusion of non-state actors in policy making processes - provides the backdrop to this discussion. Accountability is frequently reduced to one set of actors holding another to account. Changes in the global health landscape and in relations between actors have however made the practice of accountability more complex and contested. Currently undergoing a reframing process, participation and transparency have become core elements of a new accountability agenda alongside evaluation and redress or enforcement mechanisms. However, while accountability is about holding actors responsible for their actions, the mechanisms through which this might be done vary substantially and are far from politically neutral.Accountability in global health cooperation involves multipolar relationships between a large number of stakeholders with varying degrees of power and influence, where not all interests are realised in that relationship. Moreover, accountability differs across finance, programme and governance subfields, where each has its own set of policy processes, institutional structures, accountability relations and power asymmetries to contend with. With reference to the Global Fund to Fight HIV/AIDS, Tuberculosis and Malaria, this paper contributes to discussions on accountability by mapping out key elements of the concept and how it is put into practice, where different types of accountability battle for recognition and legitimacy. In mapping some defining features, accountability in global health cooperation is shown to be

  2. Restorative justice for sexual violence: repairing victims, building community, and holding offenders accountable.

    Science.gov (United States)

    Koss, Mary P; Bachar, Karen J; Hopkins, C Quince

    2003-06-01

    Problems in criminal justice system response to date and acquaintance rape, and the nonpenetration sexual offenses are identified: (1) these crimes are often markers of a career of sexual offense, yet they are widely viewed as minor; (2) perpetrators of these crimes are now held accountable in ways that reduce their future threat of sex offending; and (3) current criminal justice response to these crimes disappoints and traumatizes victims and families. In response to these identified problems, we are implementing and evaluating RESTORE, an innovative victim-driven, community-based restorative justice program. Restorative justice views crime as harm for which the person responsible must be held accountable in meaningful ways. RESTORE uses a community conference to involve the victim, offender, and both parties' family and friends in a face-to-face dialogue directed at identifying the harm, and developing a plan for repair, rehabilitation, and reintegration into the community.

  3. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    Science.gov (United States)

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  4. Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

    Science.gov (United States)

    Smith, Douglas A.; Tran, Henry

    2016-01-01

    Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

  5. Tube holding system

    International Nuclear Information System (INIS)

    Cunningham, R.C.

    1978-01-01

    A tube holding rig is described for the lateral support of tubes arranged in tight parcels in a heat exchanger. This tube holding rig includes not less than two tube supporting assemblies, with a space between them, located crosswise with respect to the tubes, each supporting assembly comprising a first set of parallel components in contact with the tubes, whilst a second set of components is also in contact with the tubes. These two sets of parts together define apertures through which the tubes pass [fr

  6. Inflation accounting and effects of inflation adjusted accounting figures on decision making

    OpenAIRE

    Özkaşıkcı, Ali İhsan

    1995-01-01

    Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

  7. The Accountability of Armed Groups under Human Rights Law

    NARCIS (Netherlands)

    Fortin, K.M.A.

    2015-01-01

    The starting point for this NWOI funded Ph.D. research is the observation that although UN accountability mechanisms are increasingly holding armed groups ‘accountable’ under human rights law, the legal basis for the responsibility of armed groups under human rights law remains controversial

  8. School Organizational Effectiveness and Chronic Absenteeism: Implications for Accountability

    Science.gov (United States)

    Lenhoff, Sarah Winchell; Pogodzinski, Ben

    2018-01-01

    Chronic absenteeism in K-12 schools is strongly associated with critical educational outcomes such as student achievement and graduation. Yet, the causes of chronic absenteeism are complex, with environmental, family/individual, and school factors all affecting the likelihood of a student attending school regularly. This exploratory study examines…

  9. The Problems in the teaching and learning of Accounting as a ...

    African Journals Online (AJOL)

    This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for accounting at the SSC Examination ...

  10. Accountability in district nursing practice: key concepts.

    Science.gov (United States)

    Griffith, Richard

    2015-03-01

    Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

  11. Machine Accounting. An Instructor's Guide.

    Science.gov (United States)

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  12. Regulation of Cross-holdings between European Companies

    DEFF Research Database (Denmark)

    Sørensen, Karsten Engsig

    2003-01-01

    Cross-holdings can be a barrier to takeovers, and they may have other disadvantages. This article analyses how cross-holdings may be regulated to avoid these negative effects.......Cross-holdings can be a barrier to takeovers, and they may have other disadvantages. This article analyses how cross-holdings may be regulated to avoid these negative effects....

  13. 18 CFR 367.4340 - Account 434, Extraordinary income.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...

  14. 18 CFR 367.4350 - Account 435, Extraordinary deductions.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...

  15. Accounting Standards: What Do They Mean?

    Science.gov (United States)

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  16. A general approach to welfare measurement through national income accounting

    OpenAIRE

    Asheim, Geir B.; Buchholz, Wolfgang

    2002-01-01

    We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

  17. Collective behaviors of book holding durations

    Science.gov (United States)

    Li, Ren-De; Guo, Qiang; Han, Jing-Ti; Liu, Jian-Guo

    2016-10-01

    Duration can directly reflect the collective reading behaviors of library user book holding. In this paper, by introducing the burstiness and memory coefficients, we empirically investigate the collective book holding behavior of three university libraries. The statistical results show that there are similar properties among the students with different backgrounds, presenting the burstiness = - 0.2 and memory = 0.5 for three datasets, which indicates that memory and random effects coexist in student book holding durations. In addition, we analyze the behavior patterns without duplicate durations by merging a series of books borrowed and returned at the same time. The results show the average burstiness B increases to -0.16 and memory M drops to 0.16 for three datasets, which indicates that both duplicate behavior and student's preference affect the memory effect. Furthermore, we present a model which assumes student's next book holding duration follows the previous one with probability p, and with probability 1 - p, the student would hold the book independently. The experimental results show that the presented model can reproduce the burstiness and memory effect of student book holding durations when p = 0.5 for empirical datasets and p = 0.2 for de-duplicate datasets, which indicate that the student's preferential holding behavior occurs with the probability p. This work helps in deeply understanding the regularity of duration-based human behaviors.

  18. Models and error analyses of measuring instruments in accountability systems in safeguards control

    International Nuclear Information System (INIS)

    Dattatreya, E.S.

    1977-05-01

    Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined

  19. Management Accounting in School Food Service.

    Science.gov (United States)

    Bryan, E. Lewis; Friedlob, G. Thomas

    1982-01-01

    Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

  20. Tales of accountability : A Q-method study of discourses amongst Tanzanian members of parliament

    NARCIS (Netherlands)

    Katomero, Jesper; Hoppe, Robertus; Wesselink, Anna

    2017-01-01

    The hallmark of accountability in a democracy centres on the way the elected parliament holds the executive to account. If the parliament does not perform its oversight role effectively, lower authorities would have fewer incentives to do the same vis-à-vis local executives. In this article we

  1. Breath-Hold Diving.

    Science.gov (United States)

    Fitz-Clarke, John R

    2018-03-25

    Breath-hold diving is practiced by recreational divers, seafood divers, military divers, and competitive athletes. It involves highly integrated physiology and extreme responses. This article reviews human breath-hold diving physiology beginning with an historical overview followed by a summary of foundational research and a survey of some contemporary issues. Immersion and cardiovascular adjustments promote a blood shift into the heart and chest vasculature. Autonomic responses include diving bradycardia, peripheral vasoconstriction, and splenic contraction, which help conserve oxygen. Competitive divers use a technique of lung hyperinflation that raises initial volume and airway pressure to facilitate longer apnea times and greater depths. Gas compression at depth leads to sequential alveolar collapse. Airway pressure decreases with depth and becomes negative relative to ambient due to limited chest compliance at low lung volumes, raising the risk of pulmonary injury called "squeeze," characterized by postdive coughing, wheezing, and hemoptysis. Hypoxia and hypercapnia influence the terminal breakpoint beyond which voluntary apnea cannot be sustained. Ascent blackout due to hypoxia is a danger during long breath-holds, and has become common amongst high-level competitors who can suppress their urge to breathe. Decompression sickness due to nitrogen accumulation causing bubble formation can occur after multiple repetitive dives, or after single deep dives during depth record attempts. Humans experience responses similar to those seen in diving mammals, but to a lesser degree. The deepest sled-assisted breath-hold dive was to 214 m. Factors that might determine ultimate human depth capabilities are discussed. © 2018 American Physiological Society. Compr Physiol 8:585-630, 2018. Copyright © 2018 American Physiological Society. All rights reserved.

  2. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  3. Empirical Validation of Indices for Consideration in the Revision of Recommended Senior School Financial Accounting Textbooks in Southwestern Nigeria

    Directory of Open Access Journals (Sweden)

    Oyebode Stephen Oyetoro

    2017-12-01

    Full Text Available The study determined a significant difference in teachers’ overall evaluations of six recommended Financial Accounting Textbooks in Southwestern Nigeria. It also assessed the specific evaluation parameters that account for the difference. It adopted the survey research design. The multistage sampling technique was used to select a total of 80 teachers from 64 schools from the six states in Southwestern Nigeria. Results of data collected which were analysed using the Kruskal-Wallis (H test depicted a significant difference in teachers’ overall evaluations of the textbooks. Also, results revealed that the textbooks differ significantly on the parameters of mechanics, assessment, lesson design and instructional strategy and incorporation of technology into students’ learning. The implications of these findings were discussed and the study concluded that financial accounting textbook writers and ministry of education officials at both national and state levels should give adequate consideration for these parameters in the revision of recommended financial accounting textbooks for improved effectiveness in the realization of curricular objectives in the subject.

  4. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Science.gov (United States)

    2010-04-01

    ... to prevent double taxation with respect to the undistributed foreign personal holding company income... stock is owned by B, a nonresident alien individual. For the calendar year 1954 the M Corporation has an...

  5. Mure skal holde zombierne ude

    DEFF Research Database (Denmark)

    Stockmarr, Leila

    2013-01-01

    Vi bygger som besatte mure og barrierer for at holde flygtninge ude og tæmme de negative konsekvenser af den neoliberale globalisering.......Vi bygger som besatte mure og barrierer for at holde flygtninge ude og tæmme de negative konsekvenser af den neoliberale globalisering....

  6. A qualitative study of enablers and barriers influencing the incorporation of social accountability values into organisational culture: a perspective from two medical schools.

    Science.gov (United States)

    Leigh-Hunt, Nicholas; Stroud, Laura; Murdoch Eaton, Deborah; Rudolf, Mary

    2015-01-01

    Definitions of social accountability describe the obligation of medical schools to direct education, research and service activities towards addressing the priority health concerns of the population they serve. While such statements give some direction as to how the goal might be reached, it does not identify what factors might facilitate or hinder its achievement. This study set out to identify and explore enablers and barriers influencing the incorporation of social accountability values into medical schools. Semi structured interviews of fourteen senior staff in Bar Ilan and Leeds medical schools were undertaken following a literature review. Participants were recruited by purposive sampling in order to identify factors perceived to play a part in the workings of each institution. Academic prestige was seen as a key barrier that was dependent on research priorities and student selection. The role of champions was considered to be vital to tackle staff perceptions and facilitate progress. Including practical community experience for students was felt to be a relevant way in which the curriculum could be designed through engagement with local partners. Successful adoption of social accountability values requires addressing concerns around potential negative impacts on academic prestige and standards. Identifying and supporting credible social accountability champions to disseminate the values throughout research and education departments in medical and other faculties is also necessary, including mapping onto existing work streams and research agendas. Demonstrating the contribution the institution can make to local health improvement and regional development by a consideration of its economic footprint may also be valuable.

  7. 6th International Accounting Congress of Barcelona (1929 organised by the Association of Accountants of Catalonia

    Directory of Open Access Journals (Sweden)

    Josepa Alemany

    2017-01-01

    Full Text Available Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International Conference on Accounting which took place in Barcelona coinciding with the International Exhibition of 1929, was organised by the Association Internationale de Comptabilité of Brussels. This association proposed holding regular meetings to discuss and study technical accounting and economic issues related to that time. Approach: the originality of the work lies in being an analytical description of the original documents prepared by the Association of Accountants of Catalonia about the conference. Findings/Originality: this study allows redoing assumptions made in previous works, because the documents before this work were contradictory regarding dates, facts and some of the content covered. Limitations: the biggest limitation of the work comes from the lack of written documentation existing on this conference. Value: the present study continues the research on topics of history of accounting in Catalonia. It is expected to complement this work by a deeper analysis of the contents and the topics covered in the papers presented at the conference, and by linking them with the theoretical accounting lines existing at that time.

  8. Achievement and School Behavior among Children with Epilepsy.

    Science.gov (United States)

    Matthews, Wendy S.; And Others

    1983-01-01

    Compared the school behavior of 15 epileptic children with that of diabetic and healthy children. The epileptic children were more likely to attribute the success or failure of their school performance to unknown sources of control, and to hold less positive feelings about school and their own self-worth. (Author)

  9. Forum: Is Test-Based Accountability Dead?

    Science.gov (United States)

    Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

    2017-01-01

    Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

  10. Accountability in Education -- the Michigan Experience

    Science.gov (United States)

    Murphy, Jerome T.; Cohen, David K.

    1974-01-01

    One view of accountability focuses on schemes that assume that if government can get more rational information and use it in more scientific ways, the schools' performance can be improved; the other assumes that the schools' problems are less scientific than political and that clients and constituents should influence educational decisions more…

  11. School Social Work Outcomes: Perspectives of School Social Workers and School Administrators

    Science.gov (United States)

    Bye, Lynn; Shepard, Melanie; Partridge, Jamie; Alvarez, Michelle

    2009-01-01

    In an era of fiscal constraint and increased accountability, consistent perceptions of the expectations, means of funding, and reporting of outcomes between administrators and school social workers is vital. School social workers and school administrators in four school districts in Minnesota were surveyed regarding outcomes expected as a result…

  12. The CARE model of social accountability: promoting cultural change.

    Science.gov (United States)

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

  13. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Science.gov (United States)

    2010-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

  14. Allowance Holdings and Transfers Data Inventory

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Allowance Holdings and Transfers Data Inventory contains measured data on holdings and transactions of allowances under the NOx Budget Trading Program (NBP), a...

  15. Should Reformers Support Education Savings Accounts?

    Science.gov (United States)

    Ladner, Matthew; Smith, Nelson

    2016-01-01

    In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

  16. 12 CFR 1252.1 - Enterprise portfolio holding criteria.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Enterprise portfolio holding criteria. 1252.1 Section 1252.1 Banks and Banking FEDERAL HOUSING FINANCE AGENCY ENTERPRISES PORTFOLIO HOLDINGS § 1252.1 Enterprise portfolio holding criteria. The Enterprises are required to comply with the portfolio holdings...

  17. 12 CFR 225.124 - Foreign bank holding companies.

    Science.gov (United States)

    2010-01-01

    ... SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.124 Foreign bank holding companies. (a) Effective December 1, 1971, the... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Foreign bank holding companies. 225.124 Section...

  18. Excess cash holdings and shareholder value

    OpenAIRE

    Lee, Edward; Powell, Ronan

    2011-01-01

    We examine the determinants of corporate cash holdings in Australia and the impact on shareholder wealth of holding excess cash. Our results show that a trade-off model best explains the level of a firm’s cash holdings in Australia. We find that 'transitory' excess cash firms earn significantly higher risk-adjusted returns compared to 'persistent' excess cash firms, suggesting that the market penalises firms that hoard cash. The marginal value of cash also declines with larger cash balances, ...

  19. Failure of the extended contingent attentional capture account in multimodal settings

    NARCIS (Netherlands)

    van der Lubbe, Robert Henricus Johannes; van der Helden, J.

    2006-01-01

    Sudden changes in our environment like sound bursts or light flashes are thought to automatically attract our attention thereby affecting responses to subsequent targets, although an alternative view (the contingent attentional capture account) holds that stimuli only capture our attention when they

  20. 77 FR 75695 - Overseas Schools Advisory Council; Notice of Meeting

    Science.gov (United States)

    2012-12-21

    ... DEPARTMENT OF STATE [Public Notice 8130] Overseas Schools Advisory Council; Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Executive Committee Meeting on.... The Overseas Schools Advisory Council works closely with the U.S. business community in improving...

  1. 76 FR 78079 - Overseas Schools Advisory Council Notice of Meeting

    Science.gov (United States)

    2011-12-15

    ... DEPARTMENT OF STATE [Public Notice 7712] Overseas Schools Advisory Council Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Executive Committee Meeting on.... The Overseas Schools Advisory Council works closely with the U.S. business community in improving...

  2. 78 FR 77195 - Overseas Schools Advisory Council; Notice of Meeting

    Science.gov (United States)

    2013-12-20

    ... DEPARTMENT OF STATE [Public Notice 8564] Overseas Schools Advisory Council; Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Executive Committee Meeting on.... The Overseas Schools Advisory Council works closely with the U.S. business community in improving...

  3. 12 CFR 575.14 - Subsidiary holding companies.

    Science.gov (United States)

    2010-01-01

    ... follows: Federal MHC Subsidiary Holding Company Charter Section 1. Corporate title. The full corporate... subsidiary holding company available for distribution, in cash or in kind. Each share of common stock shall... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Subsidiary holding companies. 575.14 Section...

  4. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  5. Juta's Concise Dictionary of Accounting Terms with their Afri- kaans ...

    African Journals Online (AJOL)

    of Generally Accepted Accounting Practice, a large part of the terms in the dictionary is outdated. Because .... word: "The amount for which an asset could be exchanged or a ... Holding company Houermaatskappy. ... Source and application of funds statement Staat van bron en aanwending .... Short-term, highly liquid invest-.

  6. Accountability and the pressures to exclude: A cautionary tale from England.

    Directory of Open Access Journals (Sweden)

    E. Rustique-Forrester

    2005-04-01

    Full Text Available Recent studies have produced conflicting findings about whether test-based rewards and sanctions create incentives that improve student performance, or hurdles that increase dropout and pushout rates from schools. This article reports the findings from a study that examined the impact of England's accountability reforms and investigated whether the confluent pressures associated with increased testing, school ranking systems, and other sanctions contributed to higher levels of student exclusion (expulsion and suspension. The study found that England's high-stakes approach to accountability, combined with the dynamics of school choice and other curriculum and testing pressures led to a narrowing of the curriculum, the marginalization of low-performing students, and a climate perceived by teachers to be less tolerant of students with academic and behavioral difficulties. A comparison of higher- and lower-excluding schools, however, found that these effects were more pronounced in the higher-excluding schools, which lacked strong systems and internal structures for supporting staff communication, teacher collaboration, and students' individual needs. The study offers an international perspective on recent trends toward greater accountability in education, pointing to a complex inter-relationship between the pressures of national policies and the unintended consequences on schools' organizational and teachers' instructional capacities. The study's findings raise particular implications for the United States and show that in the design of accountability systems, attention must be paid to how the pressures from accountability will affect the capacity of schools and teachers to respond to students who are low-performing and struggling academically.

  7. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  8. Pre-Service Accounting Teachers' Attitudes to Mathematics

    Science.gov (United States)

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

  9. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  10. 12 CFR 575.9 - Charters and bylaws for mutual holding companies and their savings association subsidiaries.

    Science.gov (United States)

    2010-01-01

    ...' Loan Act, 12 U.S.C. 1467a(o), and to exercise all of the express, implied, and incidental powers... account holders of the Association on such basis and in accordance with such terms and conditions as may... corporate title of each mutual holding company shall include the term “mutual” or the abbreviation “M.H.C...

  11. 17 CFR 250.53 - Certain registered holding company financings in connection with the acquisition of one or more...

    Science.gov (United States)

    2010-04-01

    ... Financial Transactions 2 § 250.53 Certain registered holding company financings in connection with the acquisition of one or more exempt wholesale generators. (a) In determining whether to approve the issue or... shall be kept in conformity with United States generally accepted accounting principles (“GAAP”). (B...

  12. Hold the Phone! High School Students' Perceptions of Mobile Phone Integration in the Classroom

    Science.gov (United States)

    Thomas, Kevin; Muñoz, Marco A.

    2016-01-01

    This study examined the survey responses of 628 high school students in a large urban school district to determine their perceptions of mobile phone use in the classroom. Findings indicated that the majority of students (90.7%) were using a variety of mobile phone features for school-related work. Student support for instructional uses of phones,…

  13. Sports-related lung injury during breath-hold diving

    Directory of Open Access Journals (Sweden)

    Tanja Mijacika

    2016-12-01

    Full Text Available The number of people practising recreational breath-hold diving is constantly growing, thereby increasing the need for knowledge of the acute and chronic effects such a sport could have on the health of participants. Breath-hold diving is potentially dangerous, mainly because of associated extreme environmental factors such as increased hydrostatic pressure, hypoxia, hypercapnia, hypothermia and strenuous exercise. In this article we focus on the effects of breath-hold diving on pulmonary function. Respiratory symptoms have been reported in almost 25% of breath-hold divers after repetitive diving sessions. Acutely, repetitive breath-hold diving may result in increased transpulmonary capillary pressure, leading to noncardiogenic oedema and/or alveolar haemorrhage. Furthermore, during a breath-hold dive, the chest and lungs are compressed by the increasing pressure of water. Rapid changes in lung air volume during descent or ascent can result in a lung injury known as pulmonary barotrauma. Factors that may influence individual susceptibility to breath-hold diving-induced lung injury range from underlying pulmonary or cardiac dysfunction to genetic predisposition. According to the available data, breath-holding does not result in chronic lung injury. However, studies of large populations of breath-hold divers are necessary to firmly exclude long-term lung damage.

  14. Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

    Science.gov (United States)

    Lauermann, Fani; Karabenick, Stuart A.

    2011-01-01

    Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

  15. 75 FR 177 - Overseas Schools Advisory Council Notice of Meeting

    Science.gov (United States)

    2010-01-04

    ... DEPARTMENT OF STATE [Public Notice Number 6844] Overseas Schools Advisory Council Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Executive Committee... 12 p.m. The Overseas Schools Advisory Council works closely with the U.S. business community in...

  16. 77 FR 32168 - Overseas Schools Advisory Council Notice of Meeting

    Science.gov (United States)

    2012-05-31

    ... DEPARTMENT OF STATE [Public Notice 7904] Overseas Schools Advisory Council Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Annual Meeting on Thursday, June 21... Schools Advisory Council works closely with the U.S. business community in improving those American...

  17. 78 FR 33465 - Overseas Schools Advisory Council; Notice of Meeting

    Science.gov (United States)

    2013-06-04

    ... DEPARTMENT OF STATE [Public Notice 8346] Overseas Schools Advisory Council; Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Annual Meeting on Thursday, June 27... Schools Advisory Council works closely with the U.S. business community in improving those American...

  18. 75 FR 80566 - Overseas Schools Advisory Council Notice of Meeting

    Science.gov (United States)

    2010-12-22

    ... DEPARTMENT OF STATE [Public Notice Number 7171] Overseas Schools Advisory Council Notice of Meeting The Overseas Schools Advisory Council, Department of State, will hold its Executive Committee... 12 p.m. The Overseas Schools Advisory Council works closely with the U.S. business community in...

  19. 49 CFR 178.338-9 - Holding time.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 2 2010-10-01 2010-10-01 false Holding time. 178.338-9 Section 178.338-9... Specifications for Containers for Motor Vehicle Transportation § 178.338-9 Holding time. (a) “Holding time” is the time, as determined by testing, that will elapse from loading until the pressure of the contents...

  20. Teaching Business Ethics: A Quandary for Accounting Educators

    Science.gov (United States)

    Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

    2010-01-01

    The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

  1. School Climate and Leadership: Levers for School Improvement Efforts

    Science.gov (United States)

    Costa, Lois

    2016-01-01

    This qualitative study considers which aspects of school climate support or inhibit student achievement as each aspect relates to school leadership and school reform efforts. Due to the increased responsibility and accountability which schools face during these challenging times, school climate and the role of the school principal formed the basis…

  2. Pre-service accounting teachers' attitudes to mathematics

    OpenAIRE

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

  3. Return and Liquidity Relationships on Market and Accounting Levels in Brazil

    OpenAIRE

    Perobelli,Fernanda Finotti Cordeiro; Famá,Rubens; Sacramento,Luiz Claudio

    2016-01-01

    ABSTRACT This article discusses profitability-liquidity relationships on accounting and market levels for 872 shares of publicly-traded Brazilian companies, observed between 1994 and 2013. On the market level, the assumption is that share liquidity is able to reduce some of the risks incurred by investors, making them more willing to pay a higher price for liquid shares, which would lower expected market returns. On the accounting level, the basic hypothesis argues that a firm's holding more ...

  4. Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS

    Directory of Open Access Journals (Sweden)

    Holly Deviarti

    2012-05-01

    Full Text Available The changing of financial accounting standard into International Financial Report Standard (IFRS is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school, training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.

  5. Education for women's empowerment or schooling for women's subordination?

    Science.gov (United States)

    Longwe, S H

    1998-07-01

    This article distinguishes between "schooling for subordination," the notion that promotes conventional schooling for women within existing school systems as a possible basis for them to improve their position in society and "education for empowerment," a more radical perspective that links women's advancement with the transformation of the patriarchal social order. The article opens by defining gender training as provision of skills and methods for improved gender-orientation of development programs. The conservative interpretation of gender training holds that it seeks to increase women's access to resources. The radical definition holds that inequality in access to resources is a mere symptom of a deeper problem caused by structural gender inequality and calls for conscientization of this problem. The two definitions of women's empowerment that follow this distinction are 1) a watered-down view of empowerment as self-reliance reflecting the conservative definition and 2) a more robust and pure view of empowerment as enabling women to identify and end the discriminatory practices that block their access to resources. It follows that education may be mere schooling for subordination in systems where patriarchal gatekeepers limit chances for women and where women who do succeed become "honorary males" and "queen bees" intent on repelling the advancement of other women. Education for empowerment can be found in gender training, which holds objectives that are opposite to those found in formal schooling and may be more readily adopted by women with less exposure to formal, patriarchal schools.

  6. FINANCIAL ANALYSIS FROM AN ACCOUNTING POINT OF VIEW

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2013-03-01

    Full Text Available Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to users based on accurate and real information and financial analysis results are based on a diagnosis of return and risk. The aim of this article is to present primarily the origin and evolution of the relationship between financial analysis and accounting, and the fundamental role which accounting holds, through the information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and articles of the domain. Literature does not provide concrete answers to this problem, resolutions being expected especially from practitioners.

  7. Holding fast.

    Science.gov (United States)

    Gourville, John T

    2005-06-01

    CEO Peter Walsh faces a classic innovator's dilemma. His company, Crescordia, produces high-quality metal plates, pins, and screws that orthopedic surgeons use to repair broken bones. In fact, because the company has for decades refused to compromise on quality, there are orthopedic surgeons who use nothing but Crescordia hardware. And now these customers have begun to clamor for the next generation technology: resorbable hardware. Resorbables offer clear advantages over the traditional hardware. Like dissolving sutures, resorbable plates and screws are made of biodegradable polymers. They hold up long enough to support a healing bone, then gradually and harmlessly disintegrate in the patient's body. Surgeons are especially looking forward to using resorbables on children, so kids won't have to undergo a second operation to remove the old hardware after their bones heal, a common procedure in pediatrics. The new products, however, are not yet reliable; they fail about 8% of the time, sometimes disintegrating before the bone completely heals and sometimes not ever fully disintegrating. That's why Crescordia, mindful of its hard-earned reputation, has delayed launching a line using the new technology. But time is running out. A few competitors have begun to sell resorbables despite their imperfections, and these companies are picking up market share. Should Crescordia join the fray and risk tarnishing its brand? Or should the company sit tight until it can offer a perfect product? Commenting on this fictional case study are Robert A. Lutz, vice chairman of product development at General Motors; Clayton M. Christensen, the Robert and Jane Cizik Professor of Business Administration at Harvard Business School; Jason Wittes, a senior equity analyst covering medical supplies and devices at Leerink Swann; and Nick Galakatos, a general partner of MPM Capital.

  8. Accountability for Alternative Schools in California. Continuous Improvement Series

    Science.gov (United States)

    de Velasco, Jorge Ruiz; Gonzales, Daisy

    2017-01-01

    California's alternative education options for youth vulnerable to dropping out of school have been established at different historical points and for different student age and target populations. For purposes of this brief, "alternative school" is defined as belonging to one of six legislatively authorized types of public (non-charter)…

  9. Reconceptualizing Environmental Education: Taking Account of Reality.

    Science.gov (United States)

    Dillon, Justin; Teamey, Kelly

    2002-01-01

    Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

  10. The First-Year Urban High School Teacher: Holding the Torch, Lighting the Fire

    Science.gov (United States)

    Weinberg, Paul J.; Weinberg, Carl

    2008-01-01

    The book tracks co-author Paul Weinberg during his first year of teaching as he is introduced to the daily tribulations of an urban Los Angeles high school. Paul's father Carl Weinberg, who fifty years earlier himself began his career in education an urban secondary school teacher, shares his experiences side-by-side with those of his son.…

  11. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    1 NAVAL POSTGRADUATE SCHOOL M terey, California 0 DTIC II ELECTE R AD%$° NO 0,19880 -- THESIS COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...PROJECT TASK WORK UNIT ELEMENT NO. NO NO ACCESSION NO 11. TITLE (Include Security Classification) E COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...GROUP ’" Cost Accounting ; Product Costing ; Automated Manufacturing; CAD/CAM- CIM 19 ABSTRACT (Continue on reverse if necessary and identify by blo

  12. Holdings of the Federal German Government in 1988

    International Nuclear Information System (INIS)

    1989-01-01

    The report provides an overview of the direct and more important indirect holdings of the Federal German Government and its special assets ERP, Compensation Fund, Federal Mail and Federal Railway. Part A provides a total survey of the number of government holdings. For the direct holdings of the Federal Government and its special assets the shares in nominal capital and registered foundation capital, number of employees and dividend on profits are presented. In Parts B to M, the narrative parts, the most important holdings are reported on more in detail (sphere of activities, economic development, composition of the corporate bodies). The listing order does not reflect any order of importance. The following part N contains alphabetic indexes. Indexes I and II list all the direct holdings of the Federal Government and its special assets irrespective of the nominal capital volume and share of holdings. In index III, are listed only companies with corporate activites and a nominal capital of at least 100.000 German Marks of which the Federal Government and/or its special assets hold directly or indirectly at least 25 percent. Holdings of these undertakings of which the Federal Government does not have majority ownership, and which are not dependent on it under the regulations governing shareholdings either, are not considered. (orig.) [de

  13. Breath-Holding Spells

    Science.gov (United States)

    ... reviewed: October 2016 More on this topic for: Parents Is It Normal for Children to Hold Their Breath? Taming Tempers Disciplining Your Child Disciplining Your Toddler Temper Tantrums Separation Anxiety View more About Us Contact Us Partners ...

  14. Accounting for the Danish Public School System

    DEFF Research Database (Denmark)

    Graversen, Marie Engstrøm

    Studying and thereby enhancing the understanding of the behavioral impact of the formula funding models used to allocate funds from the Danish municipalities to the local public school districts is the aim of this dissertation. A framework is proposed which, based on the theoretical understanding...

  15. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...

  16. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  17. Influence of pressure on the properties of chromatographic columns. II. The column hold-up volume.

    Science.gov (United States)

    Gritti, Fabrice; Martin, Michel; Guiochon, Georges

    2005-04-08

    The effect of the local pressure and of the average column pressure on the hold-up column volume was investigated between 1 and 400 bar, from a theoretical and an experimental point of view. Calculations based upon the elasticity of the solids involved (column wall and packing material) and the compressibility of the liquid phase show that the increase of the column hold-up volume with increasing pressure that is observed is correlated with (in order of decreasing importance): (1) the compressibility of the mobile phase (+1 to 5%); (2) in RPLC, the compressibility of the C18-bonded layer on the surface of the silica (+0.5 to 1%); and (3) the expansion of the column tube (columns packed with the pure Resolve silica (0% carbon), the derivatized Resolve-C18 (10% carbon) and the Symmetry-C18 (20% carbon) adsorbents, using water, methanol, or n-pentane as the mobile phase. These solvents have different compressibilities. However, 1% of the relative increase of the column hold-up volume that was observed when the pressure was raised is not accounted for by the compressibilities of either the solvent or the C18-bonded phase. It is due to the influence of the pressure on the retention behavior of thiourea, the compound used as tracer to measure the hold-up volume.

  18. 76 FR 20459 - Savings and Loan Holding Company Application

    Science.gov (United States)

    2011-04-12

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... concerning the following information collection. Title of Proposal: Savings and Loan Holding Company... officer of a savings and loan holding company, or any individual who owns, controls, or holds with power...

  19. Addressing Trauma in Schools: Multitiered Service Delivery Options for Practitioners

    Science.gov (United States)

    Reinbergs, Erik J.; Fefer, Sarah A.

    2018-01-01

    Hundreds of thousands of children are confronted with traumatic experiences each year in the United States. As trauma-informed care begins to take hold in schools, school mental health providers (e.g., school psychologists, counselors, and social workers) desire concrete service-delivery options for students affected by trauma. This article…

  20. African American Accounting Majors and the 150-hr Requirement

    Science.gov (United States)

    Booker, Quinton; Hill, Cecil L.; Wright, Carl

    2010-01-01

    The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

  1. Accountability Feedback Assessments for Improving Efficiency of Nuclear Regulatory Institutions

    International Nuclear Information System (INIS)

    Lavarenne, J.

    2016-01-01

    The Fukushima-Daiichi Disaster demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of nuclear regulators. There are a few problems hindering the path towards a greater understanding of systems of accountability, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic method of assessment exists. This poster proposes a definition of an effective accountability system and a method of assessment of institutions based on defence in depth concepts and inspired from risk-assessment techniques used in the nuclear industry. Finally it presents a simple Monte-Carlo simulation that illustrates the inner workings of the method of assessment and shows the kind of results it will be able to supply. (author)

  2. Blue breath holding is benign.

    OpenAIRE

    Stephenson, J B

    1991-01-01

    In their recent publication in this journal, Southall et al described typical cyanotic breath holding spells, both in otherwise healthy children and in those with brainstem lesions and other malformations. Their suggestions regarding possible autonomic disturbances may require further study, but they have adduced no scientific evidence to contradict the accepted view that in the intact child blue breath holding spells are benign. Those families in which an infant suffers an 'apparently life t...

  3. Generations at School: Building an Age-Friendly Workplace

    Science.gov (United States)

    Lovely, Suzette

    2010-01-01

    In schools around the country, Gen Xers, Millennials, Baby Boomers, and even a Veteran or two are working side by side. While anyone holding a job in this shaky economy is grateful, gratitude does not make generational clashes less difficult. Adding to the mix, many Baby Boomers initially poised for a mass exodus by 2010 are holding on for dear…

  4. Norbert Elias in school

    DEFF Research Database (Denmark)

    Gilliam, Laura

    This paper will bring Norbert Elias into the classrooms of two Danish schools and take a closer look at the ideas of civilized behavior that can be observed in these social settings. Whereas social interaction in Danish schools appears to have gone through the informalisation process described...... by Elias, the school still holds strong ideals of civilized behavior. The strong integration of the school class – which is both a necessity and a social ideal - indeed gives rise to an overriding focus on self-constraint and the behavior management of the individual child. This is influenced by the school...... demand on both children and teachers for fine-tuned sensitivity, exactly balanced behaviors and unsuppressed naturalness. Laura Gilliam, Associate Professor, Ph. D., Department of Education, Aarhus University....

  5. Reciprocal Accountability for Transformative Change: New Hampshire's Performance Assessment of Competency Education

    Science.gov (United States)

    Marion, Scott F.; Vander Els, Jonathan; Leather, Paul

    2017-01-01

    In New Hampshire, a new performance assessment system focuses on reciprocal accountability and shared leadership among teachers and leaders at the school, district, and state levels. This concept of reciprocal accountability, developed by school improvement expert Richard Elmore, is at the core of New Hampshire's Performance Assessment of…

  6. Business and production performance of different types of agricultural holdings

    Directory of Open Access Journals (Sweden)

    Katarina Rosić

    2016-12-01

    Full Text Available Farm Accountancy Data Network (FADN was established in the EU in 1965 and now it is obligated for all member states of the EU. The system is based on an annual collection of production, economic and financial data from a representative sample of comercial farms, classified into groups according to the criteria of economic farm size, type of agricultural production and regional affiliation. Research made by FADN system represent the European Commission instrument for evaluating the income of agricultural producers and determining the impact of the Common Agricultural Policy of the EU on their business. In this paper the comparison is made between production and economic indicators of different types of agricultural holdings (field crops; horticulture crops; permanent crops, orchards and olive yards; dairy farms; grazing livestock; pig and poultry farms and mixed farms. On the basis of Standard Results for the year 2014 it is possible to conclude that in Croatia field crops and grazing livestock farms lead by their utilized agricultural area. Pig and poultry farming have the most livestock units, while the most working hours is spent in the cultivation of vegetables and flowers. The highest values of labor productivity have holdings that are engaged in the production of vegetables and flowers, while the lowest labor productivity have grazing livestock farms. Cost-effectiveness of all types of farms exceeding a value of 1. The highest value of the gross income is achieved at pig and poultry farms, while the smallest has a mixed type of farms. The average farm direct payments account for a high 44% in the net income, and the largest share of direct payments in the net income has field crop type of farms.

  7. The Determinants and Implications of Corporate Cash Holdings

    OpenAIRE

    Tim Opler; Lee Pinkowitz; Rene Stulz; Rohan Williamson

    1997-01-01

    We examine the determinants and implications of holdings of cash and marketable" securities by publicly traded U.S. firms in the 1971-1994 period. Firms with strong growth" opportunities and riskier cash flows hold relatively high ratios of cash to total assets. Firms" that have the greatest access to the capital markets (e.g. large firms and those with credit" ratings) tend to hold lower ratios of cash to total assets. These results are consistent with the" view that firms hold liquid assets...

  8. 12 CFR 583.20 - Savings and loan holding company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings and loan holding company. 583.20... REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.20 Savings and loan holding company. The term savings and loan holding company means any company that directly or indirectly controls a savings...

  9. Why School Matters to Pupils: The Culture of Schooling as Actions and Accounts during Lockout Time

    DEFF Research Database (Denmark)

    Rasmussen, Annette

    and educators were locked out of the schools. This meant that all teaching by teachers, organized in the Danish Union of Teachers was cancelled. Only unorganized teachers (temporary replacements) or public servants (teachers above a certain age) were allowed to give lessons that had been planned beforehand, i...... at the two schools, informal talks with the school directors, informal talks and interviews with 45 pupils (during the lockout), and interviews with their form teachers (after the lockout). Theoretically the study is informed by Bourdieu’s reflexive sociology (1992). The purpose of the paper is to present......The paper reports from a study of schooling in an unusual situation. The situation was the school conflict in the spring of 2013 (April 1-25), when there was a general lockout of teachers employed at the municipal schools in Denmark. The background for this conflict was that the negotiations...

  10. 24 CFR 984.305 - FSS account.

    Science.gov (United States)

    2010-04-01

    ..., graduate school), or job training, or to meet start-up expenses involved in creation of a small business... is receiving any welfare assistance, and contacting welfare agencies. (d) Succession to FSS account...

  11. Creditor rights, country governance, and corporate cash holdings

    NARCIS (Netherlands)

    Seifert, Bruce; Gonenc, Halit

    2016-01-01

    This study examines the impact of creditor rights and country governance on cash holdings using a sample of firms from 47 countries. We hypothesize that cash holdings are smaller when both creditor rights and country governance are high. In these circumstances firms will not need to hold as much

  12. Computer program for the automated attendance accounting system

    Science.gov (United States)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    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.

  13. Do schools differ in suicide risk? the influence of school and neighbourhood on attempted suicide, suicidal ideation and self-harm among secondary school pupils

    Directory of Open Access Journals (Sweden)

    Young Robert

    2011-11-01

    Full Text Available Abstract Background Rates of suicide and poor mental health are high in environments (neighbourhoods and institutions where individuals have only weak social ties, feel socially disconnected and experience anomie - a mismatch between individual and community norms and values. Young people spend much of their time within the school environment, but the influence of school context (school connectedness, ethos and contextual factors such as school size or denomination on suicide-risk is understudied. Our aim is to explore if school context is associated with rates of attempted suicide and suicide-risk at age 15 and self-harm at age 19, adjusting for confounders. Methods A longitudinal school-based survey of 1698 young people surveyed when aged 11, (primary school, 15 (secondary school and in early adulthood (age 19. Participants provided data about attempted suicide and suicide-risk at age 15 and deliberate self-harm at 19. In addition, data were collected about mental health at age 11, social background (gender, religion, etc., and at age 15, perception of local area (e.g. neighbourhood cohesion, safety/civility and facilities, school connectedness (school engagement, involvement, etc. and school context (size, denomination, etc.. A dummy variable was created indicating a religious 'mismatch', where pupils held a different faith from their school denomination. Data were analysed using multilevel logistic regression. Results After adjustment for confounders, pupils attempted suicide, suicide-risk and self-harm were all more likely among pupils with low school engagement (15-18% increase in odds for each SD change in engagement. While holding Catholic religious beliefs was protective, attending a Catholic school was a risk factor for suicidal behaviours. This pattern was explained by religious 'mismatch': pupils of a different religion from their school were approximately 2-4 times more likely to attempt suicide, be a suicide-risk or self

  14. Educational Testing as an Accountability Measure

    DEFF Research Database (Denmark)

    Ydesen, Christian

    2013-01-01

    analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

  15. Challenges to professionalism: Social accountability and global environmental change.

    Science.gov (United States)

    Pearson, David; Walpole, Sarah; Barna, Stefi

    2015-01-01

    This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

  16. 12 CFR 583.12 - Multiple savings and loan holding company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Multiple savings and loan holding company. 583... DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.12 Multiple savings and loan holding company. The term multiple savings and loan holding company means any savings and loan holding...

  17. 12 CFR 583.11 - Diversified savings and loan holding company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Diversified savings and loan holding company... DEFINITIONS FOR REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.11 Diversified savings and loan holding company. The term diversified savings and loan holding company means any savings and loan holding...

  18. 12 CFR 225.81 - What is a financial holding company?

    Science.gov (United States)

    2010-01-01

    ... RESERVE SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies § 225.81 What is a financial holding company? (a) Definition. A financial holding... 12 Banks and Banking 3 2010-01-01 2010-01-01 false What is a financial holding company? 225.81...

  19. PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

    OpenAIRE

    Tiron Tudor Adriana; Crisan Teodora Viorica

    2011-01-01

    Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting his...

  20. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    Science.gov (United States)

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  1. Supporting Students with Severe Disabilities in Inclusive Schools: A Descriptive Account From Schools Implementing Inclusive Practices

    Science.gov (United States)

    Kurth, Jennifer A.; Lyon, Kristin J.; Shogren, Karrie A.

    2015-01-01

    The purpose of the present study was to investigate practices that support the inclusion of students with severe disabilities in the learning and social activities of inclusive K-8 schools to inform inclusive school reform research and practice. Eighteen K-8 students with severe disabilities in six schools recognized for their implementation of…

  2. 76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2011-06-17

    ...,557 $3,629 $17,108 Number of breakfasts 2,091 2,187 2,253 2,298 2,332 11,160 * Equals less than $500... 356 schools within those SFAs. Financial statements, meal production records, recipes, invoices, and... Foods, school recipe records, and school menus. With this information, the study estimated the share of...

  3. From Transactional to Transformational Accounting.

    Science.gov (United States)

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  4. More Than Only Skin Deep: Appearance Self-Concept Predicts Most of Secondary School Students' Self-Esteem.

    Science.gov (United States)

    Baudson, Tanja G; Weber, Kira E; Freund, Philipp A

    2016-01-01

    One important goal of education is to develop students' self-esteem which, in turn, hinges on their self-concept in the academic, physical, and social domains. Prior studies have shown that physical self-concept accounts for most of the variation in self-esteem, with academic and social self-concepts playing a much lesser role. As pressure toward perfection seems to be increasing in education, appearance, and social relationships (three aspects that relate to crucial developmental tasks of adolescence), the goal of the present field study was to examine whether former findings still hold true in the light of the changing societal context. A sample of 2,950 students from a broad range of German secondary schools (47% girls, age 10-19 years) responded to a recently validated German-language questionnaire assessing multiple self-concept facets (Weber and Freund, 2016). We examined which self-concept aspects predict self-esteem best and whether the pattern is comparable across genders and achievement levels using latent regression analyses. Results show that self-concept of appearance is still by far the strongest predictor (total sample: B = 0.77, SE = 0.02, p educational schools. Other aspects play a much lesser role. The discussion explores why appearance is so neglected, compared to the more academic subjects, and what school can do to account for its vast importance for students' self-esteem.

  5. More Than Only Skin Deep: Appearance Self-Concept Predicts Most of Secondary School Students’ Self-Esteem

    Science.gov (United States)

    Baudson, Tanja G.; Weber, Kira E.; Freund, Philipp A.

    2016-01-01

    One important goal of education is to develop students’ self-esteem which, in turn, hinges on their self-concept in the academic, physical, and social domains. Prior studies have shown that physical self-concept accounts for most of the variation in self-esteem, with academic and social self-concepts playing a much lesser role. As pressure toward perfection seems to be increasing in education, appearance, and social relationships (three aspects that relate to crucial developmental tasks of adolescence), the goal of the present field study was to examine whether former findings still hold true in the light of the changing societal context. A sample of 2,950 students from a broad range of German secondary schools (47% girls, age 10–19 years) responded to a recently validated German-language questionnaire assessing multiple self-concept facets (Weber and Freund, 2016). We examined which self-concept aspects predict self-esteem best and whether the pattern is comparable across genders and achievement levels using latent regression analyses. Results show that self-concept of appearance is still by far the strongest predictor (total sample: B = 0.77, SE = 0.02, p educational schools. Other aspects play a much lesser role. The discussion explores why appearance is so neglected, compared to the more academic subjects, and what school can do to account for its vast importance for students’ self-esteem. PMID:27803681

  6. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Science.gov (United States)

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...

  7. Does decentralisation enhance a school's role of promoting social cohesion? Bosnian school leaders' perceptions of school governance

    Science.gov (United States)

    Komatsu, Taro

    2014-05-01

    This study seeks to understand whether and how decentralised school governance in Bosnia and Herzegovina (BiH) enhances the schools' role of promoting social cohesion. This includes increasing "horizontal" trust among different ethnic groups and "vertical" trust between civilians and public institutes. The study examined secondary school leaders' perceptions regarding school board influence on social cohesion policies and practices, their interactions with school board members, and their accountability to the school-based governing body. The results show that school leaders and school boards, supposedly representing the interests of local stakeholders, did not appear to be actively engaged in the deliberate process of promoting social cohesion. While school directors tended to view themselves as being independent from the school boards, ethnically diverse school boards provided important support to proactive school leaders for their inter-group activities. Given that the central level is not providing initiatives to promote social cohesion and that BiH citizens appear to generally support social cohesion, decentralised school governance has the potential to improve social trust from the bottom up. To promote participatory school governance, the study recommends that BiH school leaders should be provided with opportunities to re-examine and redefine their professional accountability and to assist local stakeholders to improve their involvement in school governance.

  8. The Influence of Negative Advertising Frames on Political Cynicism and Politician Accountability.

    Science.gov (United States)

    Schenck-Hamlin, William J.; Procter, David E.; Rumsey, Deborah J.

    2000-01-01

    Examines the influence of negative political advertising frames on the thoughts and feelings undergraduate students generate in response to campaign advertising. Finds that participants were more likely to generate cynical comments and hold politicians accountable for the country's ills when reading candidate theme advertisements than ad hoc issue…

  9. PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

    Directory of Open Access Journals (Sweden)

    Tiron Tudor Adriana

    2011-07-01

    Full Text Available Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting history in Romania, we want to found historical elements that are not so able to see otherwise. The article wants to highlight the impact that the work of professor Evian had in the history of accounting in Romania. Also, by presenting the work of professor I.N. Evian in the context of the Academy of High Commercial and Industrial Studies from Cluj, we want to prove that this institution was the first form of higher education in Transylvania in the accountancy field.

  10. Hydro Ottawa Holding Inc. 2004 annual report : 3 ways to make 1 powerful connection

    International Nuclear Information System (INIS)

    2005-01-01

    An overview of the municipally owned Hydro Ottawa Holding Inc. was presented in this annual report. In 2004, the utility moved out of a deficit position for the first time in its 4 year history. Consolidated net earnings from continuing and discontinued operations increased to $19.7 million from $2.6 million. The increase was due mainly to decreases in operating, maintenance and administrative costs, as well as to the recovery of the cost of regulatory assets and the gain on the disposal of discontinued operations. As a result, the Corporation's deficit of $16.9 million became retained earnings of $2.8 million. Financial highlights were presented, as well as a comparison of distributors' charges with other utilities. It was noted that transparency and accountability were improved with more regular reporting to its shareholder, the City of Ottawa. In late 2004, City Council approved Hydro Ottawa Holding's 5 year consolidated financial plan which recommended that the City invest $37.8 million back into the Corporation and receive payment of the balance. The payback of the City's loan was financed through the Corporation's placement, in 2005, of $200 million in bonds. New programs included a trash-to-electricity contract, a bounty on energy-wasting fridges, and Telecom Ottawa's Data Backup and Recovery Service. Hydro Ottawa Holding Inc. is an amalgamation of 5 Ottawa-area utilities, and now provides leadership to 3 subsidiaries: Hydro Ottawa Ltd., Energy Ottawa Inc., and Telecom Ottawa Holding Inc.. Financial highlights of the 3 subsidiaries were also provided. tabs., figs

  11. Financial Accounting for Local and State School Systems, 1990.

    Science.gov (United States)

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  12. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  13. Educating for Freedom and Responsibility: Lessons From the First Amendment Schools Project

    Science.gov (United States)

    Mitchell, Cynthia

    2016-01-01

    The First Amendment Schools project holds rich lessons in how to change school cultures into "laboratories of democracy"--as well as in how to increase the odds of success for any school reform effort. School reform programs of any sort need to make sure to build in sustainability, to provide ways to spread their lessons beyond the…

  14. The Shopping Mall High School. Winners and Losers in the Educational Marketplace.

    Science.gov (United States)

    Powell, Arthur G.; And Others

    1985-01-01

    High schools seek to maximize student holding power providing something for everybody. This shopping mall concept produces schools in which variety, choice, and neutrality are counterproductive for some individuals. To counteract this effect schools need to take risks through greater commitment to individual student development and to higher…

  15. Messengers of Bad News or Bad Apples? Student Debt and College Accountability

    Science.gov (United States)

    Darolia, Rajeev

    2015-01-01

    Student loan debt and defaults have been steadily rising, igniting public worry about the associated public and private risks. This has led to controversial regulatory attempts to curb defaults by holding colleges, particularly those in the for-profit sector, increasingly accountable for the student loan repayment behavior of their students. Such…

  16. INNOVATION DEVELOPMENT MANAGEMENT IN VERTICALLY INTEGRATED HOLDING COMPANY

    Directory of Open Access Journals (Sweden)

    Natalya T. Uspenskaja

    2015-01-01

    Full Text Available The trend towards production consolidation and integration processes taking place both in the Russian and global economies leads to development of business associations, with a holding company being the most common form inRussiaand around the globe. The evidence in favor of the formation of holding companies is that they can benefit from the scale (bulk purchasing, centralized stuff training; in the global capital and exports markets they can be more effective than smaller businesses and, if non-profitable, a loss-making structure is easier to liquidate than the entire company; holding companies and associations can be an effective defender from political interference. As the importance of the well-functioning and harmonized procedure for the companies’ integration will increase (especially in the context of Russian business, where specific features of many areas of the production system imply the use of holding oligopolies as the most effective form of market structures, there is a need in their more profound study and, in particular, in the analysis of the most important technologies of the general integration procedure. The article outlines the relevance of innovative development management of vertically integrated holding systems, lists principles of innovative activity management and considers the features of innovation management of a vertically integrated holding company. The objective of the research is to study theoretical and practical aspects of innovative development management in vertically integrated holding systems. The object of research is management structures in innovative holding companies. While working on the article, the following methods of economic research were used: abstract and logical method, empirical method, method of expert evaluations, as well as methods of structural and functional and statistical analysis. 

  17. The changing role of nuclear materials accounting

    International Nuclear Information System (INIS)

    Gibbs, P.W.

    1995-01-01

    Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

  18. Principals and the Politics of Resistance to Change

    Science.gov (United States)

    Starr, Karen

    2011-01-01

    Governments hold principals accountable for leading and managing significant change for school improvement, primarily demonstrated through enhanced student test results. Research evidence suggests, however, that schools are slow to change, that many individuals are resistant to major change and that school reforms are often cursory or short lived.…

  19. Accounting for Activity Units which Perform Agricultural Sector

    Directory of Open Access Journals (Sweden)

    Vârteiu Daniel Petru

    2017-01-01

    Full Text Available Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population’s needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self – employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point.

  20. For the Biography of Russian Accountant Yaroslav Sokolov

    OpenAIRE

    Sokolov, Viatcheslav

    2013-01-01

    In the field of Accounting theory, Yaroslav Sokolov created an original school based on his research on Facts of Economic Life based on the epistemology of Immanuel Kant. Accounting is viewed as a sequential reconstruction of Facts of Economic Life through sequential description of a variety of information (for example statistical, financial, actuarial or accounting) which these Facts include, and which are called stratums. Each description is built on a synthesis of experiences (observation ...

  1. The account system for students school‘s attendance

    OpenAIRE

    Birgėlienė, Raminta

    2007-01-01

    SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

  2. School Engagement, Risky Peers, and Student-Teacher Relationships as Mediators of School Violence in Taiwanese Vocational versus Academically Oriented High Schools

    Science.gov (United States)

    Chen, Ji-Kang; Astor, Ron Avi

    2011-01-01

    Educational tracking based on academic ability accounts for different school dynamics between vocational versus academically-oriented high schools in Taiwan. Many educational practitioners predict that the settings of vocational schools and academic schools mediate school violence in different ways. Alternatively, some researchers argue the actual…

  3. Teacher Leadership Capacity-Building: Developing Democratically Accountable Leaders in Schools

    Science.gov (United States)

    Mullen, Carol A.; Jones, Rahim J.

    2008-01-01

    Using a qualitative case study approach, the authors explore social justice implications of inservice principals' practices that affect attitudes and empower teachers. If a primary educational goal of progressive schooling is to create and sustain more democratic schools by enabling the growth of teachers as leaders who are responsible for their…

  4. Phase-Type Models of Channel-Holding Times in Cellular Communication Systems

    DEFF Research Database (Denmark)

    Christensen, Thomas Kaare; Nielsen, Bo Friis; Iversen, Villy Bæk

    2004-01-01

    In this paper, we derive the distribution of the channel-holding time when both cell-residence and call-holding times are phase-type distributed. Furthermore, the distribution of the number of handovers, the conditional channel-holding time distributions, and the channel-holding time when cell re...... residence times are correlated are derived. All distributions are of phase type, making them very general and flexible. The channel-holding times are of importance in performance evaluation and simulation of cellular mobile communication systems.......In this paper, we derive the distribution of the channel-holding time when both cell-residence and call-holding times are phase-type distributed. Furthermore, the distribution of the number of handovers, the conditional channel-holding time distributions, and the channel-holding time when cell...

  5. Governance mechanisms, investment opportunity set and SMEs cash holdings

    OpenAIRE

    Belghitar, Yacine; Khan, James

    2013-01-01

    This study analyses the effect of firm characteristics and governance mechanisms on cash holdings for a sample of UK SMEs. The results show that UK SMEs with greater cash flow volatility and institutional investors hold more cash; whereas levered and dividend paying SMEs with non-executive ownership hold less cash. We also find that ownership structure is significant only in explaining the cash holdings for firms with high growth investment opportunities, and leverage is only significant in e...

  6. Secular Life Philosophy as a Subject in Schools in Norway.

    Science.gov (United States)

    Horn, Kristian

    1981-01-01

    In Norway changes in legislation in recent years have loosened the firm hold of Christian philosophy in the schools and given room for alternative secular philosophy. This article presents background information and an outline of the basic plan for life philosophy as a school subject. (Author/SJL)

  7. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  8. The Effect of Moral Intensity on Ethical Decision Making in Accounting

    Science.gov (United States)

    Yang, Hui-Ling; Wu, Wei-Pang

    2009-01-01

    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

  9. SU-F-T-644: Reproducibility of Target Position Using Moderate Voluntary Breath- Hold During Liver Stereotactic Ablative Radiotherapy

    International Nuclear Information System (INIS)

    Cui, G; Trakul, N; Chang, E; Shiu, A

    2016-01-01

    Purpose: To evaluate the reproducibility of target position using moderate voluntary breath-hold during liver stereotactic ablative radiotherapy (SABR). Methods: Two patients who underwent liver SABR on a Varian TrueBeam STx linac were used for this study. Fiducial markers were placed in and around the target in the liver as surrogates for the target position and motion. GTVs were contoured by assessing tumor extent on contrast enhanced CT. The PTV was created from the GTV by adding 2 mm margins to account for the residual motion during breath-holds. A portable biofeedback system was used to facilitate the breath-hold to a reproducible position. The Varian RPM system was used for gating the linac. Proceeding each treatment, orthogonal kV pairs were taken, and alignment to nearby bony anatomy was performed. Then the breath-hold CBCT was acquired to align the fiducial markers. On-line fluoroscopy was used to fine-tune the breath-hold gating thresholds to correlate with the positions of the fiducial markers. The inter-fraction reproducibility of the target was evaluated by the offsets of the daily breath-hold CBCTs from the paired kV matches as a direct measure of the target position relative to the bony anatomy. The intra-fraction reproducibility of the target position was assessed by the gated window of the RPM marker block for each fraction. Results: The absolute mean offsets between the CBCT and paired kV matches in the vertical, longitudinal, and lateral directions were 0.06 cm, 0.10 cm, and 0.06 cm for patient 1, and 0.37 cm, 0.62 cm, and 0.09 cm for patient 2. The gated window of the RPM marker block for the breath-hold for each fraction was within 0.63 ± 0.16 cm and 0.59 ± 0.12 cm for patients 1 and 2, respectively. Conclusion: Moderate voluntary breath-hold showed good inter- and intra-fraction reproducibility of target position during liver SABR.

  10. SU-F-T-644: Reproducibility of Target Position Using Moderate Voluntary Breath- Hold During Liver Stereotactic Ablative Radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Cui, G; Trakul, N; Chang, E; Shiu, A [University Southern California, Los Angeles, CA (United States)

    2016-06-15

    Purpose: To evaluate the reproducibility of target position using moderate voluntary breath-hold during liver stereotactic ablative radiotherapy (SABR). Methods: Two patients who underwent liver SABR on a Varian TrueBeam STx linac were used for this study. Fiducial markers were placed in and around the target in the liver as surrogates for the target position and motion. GTVs were contoured by assessing tumor extent on contrast enhanced CT. The PTV was created from the GTV by adding 2 mm margins to account for the residual motion during breath-holds. A portable biofeedback system was used to facilitate the breath-hold to a reproducible position. The Varian RPM system was used for gating the linac. Proceeding each treatment, orthogonal kV pairs were taken, and alignment to nearby bony anatomy was performed. Then the breath-hold CBCT was acquired to align the fiducial markers. On-line fluoroscopy was used to fine-tune the breath-hold gating thresholds to correlate with the positions of the fiducial markers. The inter-fraction reproducibility of the target was evaluated by the offsets of the daily breath-hold CBCTs from the paired kV matches as a direct measure of the target position relative to the bony anatomy. The intra-fraction reproducibility of the target position was assessed by the gated window of the RPM marker block for each fraction. Results: The absolute mean offsets between the CBCT and paired kV matches in the vertical, longitudinal, and lateral directions were 0.06 cm, 0.10 cm, and 0.06 cm for patient 1, and 0.37 cm, 0.62 cm, and 0.09 cm for patient 2. The gated window of the RPM marker block for the breath-hold for each fraction was within 0.63 ± 0.16 cm and 0.59 ± 0.12 cm for patients 1 and 2, respectively. Conclusion: Moderate voluntary breath-hold showed good inter- and intra-fraction reproducibility of target position during liver SABR.

  11. Radiation exposure of holding personnel involved in veterinary X-ray diagnosis

    International Nuclear Information System (INIS)

    Rothe, W.

    1977-01-01

    An account is given of radiation protection in the context of X-ray examination of small and big animals on the premises of seven reviewed veterinary centres. Also reported are the dosimetric results obtained from holding personnel involved in X-ray diagnosis of 319 big and 4,047 small animals. Infringement of valid regulations was quite often observed, in that animals are held in position in an inadequate way and by unauthorised persons. The measured results, however, have shown that the radiation exposure of vocationally exposed persons can be kept far below the maximum permissible equivalent doses, provided that all applicable rules of radiation protection are observed by those on duty. (author)

  12. New Federal Cost Accounting Regulations

    Science.gov (United States)

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  13. 76 FR 35085 - Savings and Loan Holding Company Application

    Science.gov (United States)

    2011-06-15

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... Proposal: Savings Loan Holding Company Application. OMB Number: 1550-0015. Form Numbers: H-(e). Description... that no company, or any director or officer of a savings and loan holding company, or any individual...

  14. An Accident of History: Breaking the District Monopoly on Public School Facilities

    Science.gov (United States)

    Smith, Nelson

    2012-01-01

    Traditional public school districts hold a monopoly over the financing and ownership of public education facilities. With rare exceptions, public charter schools have no legal claim to these buildings. This monopoly is an accident of history. It would never have developed had there been substantial numbers of other public schools, not supervised…

  15. Hydro Ottawa Holding Inc. 2004 annual report : 3 ways to make 1 powerful connection

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    An overview of the municipally owned Hydro Ottawa Holding Inc. was presented in this annual report. In 2004, the utility moved out of a deficit position for the first time in its 4 year history. Consolidated net earnings from continuing and discontinued operations increased to $19.7 million from $2.6 million. The increase was due mainly to decreases in operating, maintenance and administrative costs, as well as to the recovery of the cost of regulatory assets and the gain on the disposal of discontinued operations. As a result, the Corporation's deficit of $16.9 million became retained earnings of $2.8 million. Financial highlights were presented, as well as a comparison of distributors' charges with other utilities. It was noted that transparency and accountability were improved with more regular reporting to its shareholder, the City of Ottawa. In late 2004, City Council approved Hydro Ottawa Holding's 5 year consolidated financial plan which recommended that the City invest $37.8 million back into the Corporation and receive payment of the balance. The payback of the City's loan was financed through the Corporation's placement, in 2005, of $200 million in bonds. New programs included a trash-to-electricity contract, a bounty on energy-wasting fridges, and Telecom Ottawa's Data Backup and Recovery Service. Hydro Ottawa Holding Inc. is an amalgamation of 5 Ottawa-area utilities, and now provides leadership to 3 subsidiaries: Hydro Ottawa Ltd., Energy Ottawa Inc., and Telecom Ottawa Holding Inc.. Financial highlights of the 3 subsidiaries were also provided. tabs., figs.

  16. Lodging of a constitutional complaint. Reason: Inhibition to hold a demonstration

    International Nuclear Information System (INIS)

    Anon.

    1986-01-01

    The Federal Consitutional Court states the conditions allowing issue of a preliminary order of court - in this case, for reinstating the suspensive effect of a protest lodged against an inhibition to hold a demonstration, i.e. for allowing the demonstration to be held - in the event that due to lack of time the Federal Constitutional Court is not in a position to sufficiently clarify the state of facts. The constitutional complaint and petition for preliminary order had been filed at the evening before the day the demonstration was planned to be held. Judging from the facts and circumstances given in the notice inhibiting the demonstration, and the conditions stated by the Administrative Court, there is reason enough to presume that holding the demonstration near the building site of the Wackersdorf Reprocessing Plant will very likely lead to endangering public peace and order. Against this background, the Federal Constitutional Court cannot see reasons to deviate from the assessment of facts given in the decision protested against. This all the more as the wording of the attacked decisions is such that it can be assumed that the constitutional principles stated by the Federal Constitutional Court in its Brokdorf decision (of May 14, 1985) have duly been taken into account. (orig./HSCH) [de

  17. An Equitable Framework for Corporate Participation in the Public Schools.

    Science.gov (United States)

    Caldwell, Richard Allen

    Business partnership with public schools, while holding great promise for educational improvement, is hindered by legal questions about equity. Disagreement on how to apply this value to education has produced much litigation over school finance. Some allege that property tax financing violates the equal protection clause of the Fourteenth…

  18. Accountability: a missing construct in models of adherence behavior and in clinical practice

    Directory of Open Access Journals (Sweden)

    Oussedik E

    2017-07-01

    Full Text Available Elias Oussedik,1 Capri G Foy,2 E J Masicampo,3 Lara K Kammrath,3 Robert E Anderson,1 Steven R Feldman1,4,5 1Center for Dermatology Research, Department of Dermatology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 2Department of Social Sciences and Health Policy, Wake Forest School of Medicine, Winston-Salem, NC, USA; 3Department of Psychology, Wake Forest University, Winston-Salem, NC, USA; 4Department of Pathology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 5Department of Public Health Sciences, Wake Forest School of Medicine, Winston-Salem, NC, USA Abstract: Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients’ motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8–12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability to patients’ autonomous internal desire to please a respected health care provider (autonomous accountability, the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura’s Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well

  19. Integrated Facilities Management and Fixed Asset Accounting.

    Science.gov (United States)

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  20. Business Management for Independent Schools. Third Edition.

    Science.gov (United States)

    National Association of Independent Schools, Boston, MA.

    This business management manual discusses school accounting and reporting principles; in particular, financial management, computerization, and records retention techniques. First is described the basic accounting principles, plant funds, endowment funds, operational funds, chart of accounts, and financial states of the school's annual financial…

  1. Bureaucratic accountability in the education action zones of South ...

    African Journals Online (AJOL)

    The Education Action Zone program me in Gauteng p rovince, South A frica, has been w idely seen as a very successful school improvement initiative, with particular significance as it represents a unique model of top-down, bureaucratic accountability as a vehicle for turning- around dysfunctional secondary schools. In this ...

  2. Global reproduction and transformation of science education

    Science.gov (United States)

    Tobin, Kenneth

    2011-03-01

    Neoliberalism has spread globally and operates hegemonically in many fields, including science education. I use historical auto/ethnography to examine global referents that have mediated the production of contemporary science education to explore how the roles of teachers and learners are related to macrostructures such as neoliberalism and derivative sensibilities, including standards, competition, and accountability systems, that mediate enacted curricula. I investigate these referents in relation to science education in two geographically and temporally discrete contexts Western Australia in the 1960s and 1970s and more recently in an inner city high school in the US. In so doing I problematize some of the taken for granted aspects of science education, including holding teachers responsible for establishing and maintaining control over students, emphasizing competition between individuals and between collectives such as schools, school districts and countries, and holding teachers and school leaders accountable for student achievement.

  3. "Hold Harmless" Option for Staff Babysitting and Employee References

    Science.gov (United States)

    Bruno, Holly Elissa

    2010-01-01

    Help for educators and administrators may be on the way in the form of "hold harmless" documents that allow for flexibility in enforcing program policies. Having a "No Babysitting policy," and "Hold Harmless" documentation will not stop one's program from being sued. However, with the "No Babysitting policy" and "Hold Harmless" documentation…

  4. Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

    Directory of Open Access Journals (Sweden)

    Steven M. Smith

    2011-01-01

    Full Text Available This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of development of survey-based measures for the particular organization. The direction of the tool development and subsequent organizational changes were carried out in a participatory process between the school's staff, the parents, and the board. We identify the limitations and challenges of this process, and outline its successes to draw lessons for other similar democratic organizations. / Cet article est le produit d'un projet conjoint de recherche sur l'économie sociale entre un partenaire communautaire-une école privée-et des partenaires académiques. L'école est une organisation démocratique dirigée par des enseignants et des parents. Le but de ce projet était de trouver des façons d'améliorer la communication et la reddition de compte en ce qui a trait au rendement général de l'école comme faisant partie de la responsabilité de l'école envers ses membres. En commençant par des leçons sur l'approche de tableau de bord équilibré pour les organismes sans but lucratif, nous abordons le processus de l'élaboration de mesures fondées sur des enquêtes pour l'organisation particulière. L'orientation du développement d'outils et des changements organisationnels subséquents ont été déterminés lors d'un processus participatif entre le personnel de l'école, les parents et la direction. Nous établissons les limites et les défis de cette façon de procéder et en soulignons les réussites pour tirer des leçons qui serviront à d

  5. "Pussy Cat, Pussy Cat, Where Have You Been?" An Account of Intensive Psychotherapy with a Seven-Year-Old Boy in a Special School

    Science.gov (United States)

    Robertson, Kate

    2008-01-01

    This paper gives an account of the developments in the intensive psychotherapy of a seven-year-old boy with global development delay. It also describes the adaptations to technique and the changes in the setting that were required to support the work, which was undertaken in a special school. The importance of the regularity of sessions in helping…

  6. The Parent Control in the Mechanical Engineering Management-Holding

    Science.gov (United States)

    Šnircová, Jana; Hodulíková, Petra; Joehnk, Peter

    2012-12-01

    The group of entities under the control of parent, so called holding, is arisen as the result and the most often used form of the business concentration nowadays. The paper is focused to find special tasks of parent company for to preserve effective unified economic control in the management-holding. The unified economic control the holding exists in the conditions of the main conflict of interest - holding is not a legal but economic unit and the connected companies into it have a legal autonomy with the economic dependence. The unified economic control limits the financial independence of every individual company of the holding. The attention in the paper is concentrated to the management concept of the parent control, i.e. the parent company supervises the control of intragroup flows and all of subsidiaries production activities.

  7. PENGARUH KUALITAS AKRUAL DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN

    Directory of Open Access Journals (Sweden)

    Anggita Langgeng Wijaya

    2010-12-01

    Full Text Available This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006-2007. This research also tests the role of asymmetric information as a mediating variable on the relation between accrual quality and cash holding. Population of this research is 197 manufacturing companies at the Indonesian Stock Exchange. This research uses the purposive sampling method. Hypothesis test of this research em­ploys multiple regression analysis and path analysis. The results show that: accrual quality does not affect asymmetric information; asymmetric information positively affects corporate cash holdings; asymmetric information is not a mediating variable on the relation between accrual quality and cash holding; leverage negatively affects corporate cash holding.

  8. Addressing Challenges to the Shared Use of School Recreational Facilities

    Science.gov (United States)

    Spengler, John O.; Connaughton, Daniel P.; Carroll, Michael S.

    2011-01-01

    The shared use of school recreational facilities holds the potential to offer activity opportunities for many people, especially those in low-income, minority, and under-resourced communities. School facilities are usually easily accessible and offer safe, free or low cost, and convenient recreation and sport opportunities. However, a number of…

  9. Registered Indian Children's School Success and Intergenerational Effects of Residential Schooling in Canada

    Directory of Open Access Journals (Sweden)

    Sacha Senécal

    2010-05-01

    Full Text Available Using the 2006 Aboriginal Peoples Survey, this study investigates factors associated with school success (as perceived by parents among off-reserve Registered Indian children aged 6 to 14 in Canada. Holding other factors constant, Registered Indian children were more likely to be doing well at school if they were living in households with high income, were living in adequately maintained dwellings, or spoke an Aboriginal language at home. Boys and older children, on the other hand, were less likely to be doing well at school, as were children who were living in larger households, experienced food insecurity, or had parents who attended residential school. Mediation analyses revealed that the negative intergenerational effect of parental residential schooling on children’s school success was partially attributable to household characteristics or economic status. Indeed, former residential school attendees were found to be more likely to live in households with a lower income, live in larger households, and report that their family had experienced food insecurity. These characteristics were, in turn, found to be negatively associated with children’s school success.

  10. Korean Investment in EU through Holding Companies: A Case Study

    Directory of Open Access Journals (Sweden)

    Seong-Bong Lee

    1998-09-01

    Full Text Available When transnational enterprises set subsidiary companies in certain area, their major aim is to invest indirectly through the holding companies which hold invested share. Especially, because of the geographical neighborhood and economic integration, investing by holding companies is common in Europe. In Europe, taking full advantage of holding company is out of the following two reasons. Firstly, the efficiency and flexibility of the manage strategy of a group could be elevated by making full use of the holding company. Secondly, the transnational enterprises have the possibility of flexible management at the tax strategy level. Recently, the Korean companies are making the best use of holding companies when they are Marching into the EU. In the year 1996, group K purchased 8 enterprises of a certain industry section of B, a German company, setting holding companies in Germany. The analysis result of the case shows that the manage efficiency could be risen and the taxation could be reduced by way of making use of holding companies. As to the Korean investment efficiency of overseas indirect investment in EU, this thesis brought forward a blueprint about integrating the local companies.

  11. Performance-Based Accountability in Qatar: A State in Progress

    Science.gov (United States)

    Jaafar, Sonia Ben

    2011-01-01

    It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

  12. The Current Account and the Interest Differential in Canada

    OpenAIRE

    Martin Boileau; Michel Normandin

    2004-01-01

    For post-1975 Canadian data, we document the joint behavior of output, the current account, and the interest differential at the business cycle frequency. We also interpret the joint behavior using a simple small open economy model. Our simple model assumes that agents have access to world international financial markets, but face country-specific interest rate on their holdings of world assets. The interest differential depends negatively on the country’s net foreign asset position. We find ...

  13. Rock Equity Holdings, LLC

    Science.gov (United States)

    The EPA is providing notice of an Administrative Penalty Assessment in the form of an Expedited Storm Water Settlement Agreement against Rock Equity Holdings, LLC, for alleged violations at The Cove at Kettlestone/98th Street Reconstruction located at 3015

  14. NextGen Flight Deck Surface Trajectory-Based Operations (STBO): Contingency Holds

    Science.gov (United States)

    Bakowski, Deborah Lee; Hooey, Becky Lee; Foyle, David C.; Wolter, Cynthia A.; Cheng, Lara W. S.

    2013-01-01

    The purpose of this pilot-in-the-loop taxi simulation was to investigate a NextGen Surface Trajectory-Based Operations (STBO) concept called "contingency holds." The contingency-hold concept parses a taxi route into segments, allowing an air traffic control (ATC) surface traffic management (STM) system to hold an aircraft when necessary for safety. Under nominal conditions, if the intersection or active runway crossing is clear, the hold is removed, allowing the aircraft to continue taxiing without slowing, thus improving taxi efficiency, while minimizing the excessive brake use, fuel burn, and emissions associated with stop-and-go taxi. However, when a potential traffic conflict exists, the hold remains in place as a fail-safe mechanism. In this departure operations simulation, the taxi clearance included a required time of arrival (RTA) to a specified intersection. The flight deck was equipped with speed-guidance avionics to aid the pilot in safely meeting the RTA. On two trials, the contingency hold was not released, and pilots were required to stop. On two trials the contingency hold was released 15 sec prior to the RTA, and on two trials the contingency hold was released 30 sec prior to the RTA. When the hold remained in place, all pilots complied with the hold. Results also showed that when the hold was released at 15-sec or 30-sec prior to the RTA, the 30-sec release allowed pilots to maintain nominal taxi speed, thus supporting continuous traffic flow; whereas, the 15-sec release did not. The contingency-hold concept, with at least a 30-sec release, allows pilots to improve taxiing efficiency by reducing braking, slowing, and stopping, but still maintains safety in that no pilots "busted" the clearance holds. Overall, the evidence suggests that the contingency-hold concept is a viable concept for optimizing efficiency while maintaining safety.

  15. A Tale Of Two States: Mississippi, West Virginia, And Exemptions To Compulsory School Vaccination Laws.

    Science.gov (United States)

    Colgrove, James; Lowin, Abigail

    2016-02-01

    School-based compulsory vaccination laws have provoked debates over the legitimacy of government coercion versus the scope of parental rights. A key point of contention in these school vaccination laws are provisions known as exemption clauses that allow some parents to enroll their children in school unimmunized for reasons other than medical conditions. For more than three decades Mississippi and West Virginia stood apart as the only two US states that did not offer nonmedical exemptions to school vaccination laws. But other states seem to be moving in this direction, such as California, which in 2015 eliminated nonmedical exemptions following the Disneyland measles outbreak. The apparent shift creates an opportune moment to look at the experiences of Mississippi and West Virginia. Through a review of legislative histories, legal rulings, media accounts, and interviews with health officials in the two states, we consider the reasons for and consequences of their allowing only medical exemptions and the prospects their approach holds out for other states that may wish to emulate it. The experiences of these two states suggest that contrary to conventional wisdom, it may be politically tenable to limit exemptions to only medical reasons without damaging either the stature of public health or the immunization system. Project HOPE—The People-to-People Health Foundation, Inc.

  16. An Analysis of the Attraction and Holding Power of Motor Skill Stations Used in a Mastery Motivational Physical Education Climate for Preschool Children

    Science.gov (United States)

    Hastie, Peter A.; Johnson, Jerraco L.; Rudisill, Mary E.

    2018-01-01

    Background: The template for the current study was the project conducted by Rosenthal [1973. "An Ecological Study of Free Play in the Nursery School." Doctoral diss., Wayne State University] where she investigated the attraction and holding power of various learning centres during free play in a naturalistic preschool setting.…

  17. More Than Only Skin Deep: Appearance Self-Concept Predicts Most of Secondary School Students' Self-Esteem

    Directory of Open Access Journals (Sweden)

    Tanja Gabriele Baudson

    2016-10-01

    Full Text Available One important goal of education is to develop students' self-esteem which, in turn, hinges on their self-concept in the academic, physical, and social domains. Prior studies have shown that physical self-concept accounts for most of the variation in self-esteem, with academic and social self-concepts playing a much lesser role. As pressure towards perfection seems to be increasing in education, appearance, and social relationships (three aspects that relate to crucial developmental tasks of adolescence, the goal of the present field study was to examine whether former findings still hold true in the light of the changing societal context. A sample of 2,950 students from a broad range of German secondary schools (47% girls, age 10–19 years responded to a recently validated German-language questionnaire assessing multiple self-concept facets (Weber & Freund, 2016. We examined which self-concept aspects predict self-esteem best and whether the pattern is comparable across genders and achievement levels using latent regression analyses. Results show that self-concept of appearance is still by far the strongest predictor (total sample: B = 0.77, SE = 0.02, p < .01 and that this is especially the case for girls and students from special educational schools. Other aspects play a much lesser role. The discussion explores why appearance is so neglected, compared to the more academic subjects, and what school can do to account for its vast importance for students' self-esteem.

  18. The water holding capacity of bark in Danish angiosperm trees

    DEFF Research Database (Denmark)

    Larsen, Hanne Marie Ellegård; Rasmussen, Hanne Nina; Nord-Larsen, Thomas

    The water holding capacity of bark in seven Danish angiosperm trees was examined. The aim of the study was (1) to examine height trends and (2) bark thickness trends in relation to the water holding capacity and (3) to determine interspecific differences. The wet-weight and dry-weight of a total...... number of 427 bark samples were measured. The water holding capacity was calculated as the difference between wet-weight and dry-weight per wet-weight. The water holding capacity increased with elevation in most tree species and contrary to the expectation, thinner bark generally had a higher water...... holding capacity. Differences in the water holding capacity of bark may influence the occurrence and distribution of a wide range of bark-living organisms including the distribution of corticolous lichens....

  19. SU-E-J-62: Breath Hold for Left-Sided Breast Cancer: Visually Monitored Deep Inspiration Breath Hold Amplitude Evaluated Using Real-Time Position Management

    Energy Technology Data Exchange (ETDEWEB)

    Conroy, L; Quirk, S; Smith, WL [The University of Calgary, Calgary, AB (Canada); Tom Baker Cancer Centre, Calgary, AB (Canada); Yeung, R; Phan, T [The University of Calgary, Calgary, AB (Canada); Hudson, A [Tom Baker Cancer Centre, Calgary, AB (Canada)

    2015-06-15

    Purpose: We used Real-Time Position Management (RPM) to evaluate breath hold amplitude and variability when gating with a visually monitored deep inspiration breath hold technique (VM-DIBH) with retrospective cine image chest wall position verification. Methods: Ten patients with left-sided breast cancer were treated using VM-DIBH. Respiratory motion was passively collected once weekly using RPM with the marker block positioned at the xiphoid process. Cine images on the tangent medial field were acquired on fractions with RPM monitoring for retrospective verification of chest wall position during breath hold. The amplitude and duration of all breath holds on which treatment beams were delivered were extracted from the RPM traces. Breath hold position coverage was evaluated for symmetric RPM gating windows from ± 1 to 5 mm centered on the average breath hold amplitude of the first measured fraction as a baseline. Results: The average (range) breath hold amplitude and duration was 18 mm (3–36 mm) and 19 s (7–34 s). The average (range) of amplitude standard deviation per patient over all breath holds was 2.7 mm (1.2–5.7 mm). With the largest allowable RPM gating window (± 5 mm), 4 of 10 VM-DIBH patients would have had ≥ 10% of their breath hold positions excluded by RPM. Cine verification of the chest wall position during the medial tangent field showed that the chest wall was greater than 5 mm from the baseline in only 1 out of 4 excluded patients. Cine images verify the chest wall/breast position only, whether this variation is acceptable in terms of heart sparing is a subject of future investigation. Conclusion: VM-DIBH allows for greater breath hold amplitude variability than using a 5 mm gating window with RPM, while maintaining chest wall positioning accuracy within 5 mm for the majority of patients.

  20. Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

    Directory of Open Access Journals (Sweden)

    Stephen Agnew

    2010-12-01

    Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

  1. Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2009-03-01

    Full Text Available Forensics and information technology (IT have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

  2. Cash Holdings and Mutual Fund Performance

    OpenAIRE

    Mikhail Simutin

    2014-01-01

    Cash holdings of equity mutual funds impose a drag on fund performance but also allow managers to make quick investments in attractive stocks and satisfy outflows without costly fire sales. This article shows that actively managed equity funds with high abnormal cash—that is, with cash holdings in excess of the level predicted by fund attributes—outperform their low abnormal cash peers by over 2% per year. Managers carrying high abnormal cash compensate for the low return on cash by making su...

  3. From Ivy League to NBA: A Great Urban High School Falls through the Hoop.

    Science.gov (United States)

    Carlson, Tucker

    1993-01-01

    Describes the history of education at Dunbar High School in Washington, D.C., the country's first African-American high school founded by ex-slaves in 1870. Argues that today the school emphasizes athletics over academics and that the source of decline has been holding students to lower standards. (JB)

  4. Control of nuclear material hold-up: The key factors for design and operation of MOX fuel fabrication plants in Europe

    International Nuclear Information System (INIS)

    Beaman, M.; Beckers, J.; Boella, M.

    2001-01-01

    Full text: Some protagonists of the nuclear industry suggest that MOX fuel fabrication plants are awash with nuclear materials which cannot be adequately safeguarded and that materials 'stuck in the plant' could conceal clandestine diversion of plutonium. In Europe the real situation is quite different: nuclear operators have gone to considerable efforts to deploy effective systems for safety, security, quality and nuclear materials control and accountancy which provide detailed information. The safeguards authorities use this information as part of the safeguards measures enabling them to give safeguards assurances for MOX fuel fabrication plants. This paper focuses on the issue of hold-up: definition of the hold-up and of the so-called 'hidden inventory'; measures implemented by the plant operators, from design to day to day operations, for minimising hold-up and 'hidden inventory'; plant operators' actions to manage the hold-up during production activities but also at PIT/PIV time; monitoring and management of the 'hidden inventory'; measures implemented by the safeguards authorities and inspectorate for verification and control of both hold-up and 'hidden inventory'. The examples of the different plant specific experiences related in this paper reveal the extensive experience gained in european MOX fuel fabrication plants by the plant operators and the safeguards authorities for the minimising and the control of both hold-up and 'hidden inventory'. MOX fuel has been fabricated in Europe, with an actual combined capacity of 2501. HM/year subject, without any discrimination, to EURATOM Safeguards, for more than 30 years and the total output is, to date, some 1000 t.HM. (author)

  5. 28 CFR 58.3 - Qualification for membership on panels of private trustees.

    Science.gov (United States)

    2010-07-01

    ... organized for the practice of law or accounting shall be eligible to serve on the panel. (b) The... 20 semester-hours of business-related courses; or hold a master's or doctoral degree in a business... school or business school dean and working under the direct supervision of: (A) A member of a law school...

  6. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    Science.gov (United States)

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  7. Understanding Accounting as a Career: An Immersion Work Experience for Students Making Career Decisions

    Science.gov (United States)

    McGrath, Dianne; Murphy, Daniel

    2016-01-01

    This paper reports on a project which is designed to increase the participation of high school students in accounting work experience placements. The focus of the paper is on an Australian-based project which overcomes the identified barriers to offering high school accounting work experience placements with a resultant increase in the number and…

  8. Financial Management in School Administration.

    Science.gov (United States)

    Tronc, Keith, Ed.

    Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

  9. 12 CFR Appendix E to Part 360 - Hold File Structure

    Science.gov (United States)

    2010-01-01

    ... ReasonReason for the hold. Possible values are: Character (2). • LN = Loan Collateral Hold • LG = Court... structure of the data file to provide information to the FDIC for each legal or collateral hold placed on a...

  10. School Principals' Assumptions about Human Nature: Implications for Leadership in Turkey

    Science.gov (United States)

    Sabanci, Ali

    2008-01-01

    This article considers principals' assumptions about human nature in Turkey and the relationship between the assumptions held and the leadership style adopted in schools. The findings show that school principals hold Y-type assumptions and prefer a relationship-oriented style in their relations with assistant principals. However, both principals…

  11. Knowledge, Experts and Accountability in School Governing Bodies

    Science.gov (United States)

    Young, Helen

    2017-01-01

    School governing bodies in England have considerable powers and responsibilities with regard to the education of pupils. This article explores how power relations operate, within governing bodies, through struggles over which types of knowledge are claimed and valued. The article draws on the analysis of policy and on ethnographic research in the…

  12. Pervasive Vulnerabilities: Sexual Harassment in School. Adolescent Cultures, School, and Society. Volume 54

    Science.gov (United States)

    Rahimi, Regina; Liston, Delores D.

    2012-01-01

    "Pervasive Vulnerabilities" explores the beliefs, attitudes, and behaviors of adolescent girls and boys and female teachers in order to expose the continuing persistence of sexual harassment in the United States. The book addresses the sexual double standard that continues to hold girls and women accountable for male sexual aggression, and…

  13. Multiple job holding, local labor markets, and the business cycle

    Directory of Open Access Journals (Sweden)

    Barry T. Hirsch

    2016-04-01

    Full Text Available Abstract About 5 % of US workers hold multiple jobs, which can exacerbate or mitigate employment changes over the business cycle. Theory is ambiguous and prior literature is not fully conclusive. We examine the relationship between multiple job holding and local unemployment rates using a large Current Population Survey data set of workers in urban labor markets during 1998–2013. Labor markets with high unemployment have moderately lower rates of multiple job holding. Yet no relationship between multiple job holding and unemployment is found within markets over time, with near-zero estimates being precisely estimated. Multiple job holding is largely acyclic. JEL Classification: J21

  14. Automated Inventory Control System for Nigeria Power Holding

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-09-01

    Sep 1, 2013 ... Power Holding Company of Nigeria (PHCN) currently holds in excess of millions in spare parts inventory ... equipment/utilities at all times in view of stochastic item ... line contingency and small conductor sizing lines which are ...

  15. Cash Holdings Policy: a Dynamic Analysis of Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Fadwa Muhieddine Dahrouge

    2013-09-01

    Full Text Available This paper investigates how corporate cash holdings were adjusted over time for Brazilian companies during the crisis of 2008-2009. We adopt a dynamic model of corporate cash holdings to evaluate the main determinants for the speed of adjustment of cash holdings at the optimum level. We find evidence that: a the adjustment costs of Brazilian companies are high implying a delay in reaching the optimum level of cash; b the low speed adjustment to the optimum level is due to the limited availability of credit and the high cost of bank debt; c during crisis, the changes in working capital are positively related to the level of cash holdings providing evidence that companies prefer finance to growth with liquidity; d companies have looked for long-term financing to secure liquidity rather than investing on fixed assets, implying a negative relationship between investment and cash holding.

  16. Does imminent threat capture and hold attention?

    Science.gov (United States)

    Koster, Ernst H W; Crombez, Geert; Van Damme, Stefaan; Verschuere, Bruno; De Houwer, Jan

    2004-09-01

    According to models of attention and emotion, threat captures and holds attention. In behavioral tasks, robust evidence has been found for attentional holding but not for attentional capture by threat. An important explanation for the absence of attentional capture effects is that the visual stimuli used posed no genuine threat. The present study investigated whether visual cues that signal an aversive white noise can elicit attentional capture and holding effects. Cues presented in an attentional task were simultaneously provided with a threat value through an aversive conditioning procedure. Response latencies showed that threatening cues captured and held attention. These results support recent views on attention to threat, proposing that imminent threat captures attention in everyone. (c) 2004 APA, all rights reserved

  17. NCLB Waivers and Accountability: The Graduation Rate Balancing Act

    Science.gov (United States)

    Young, Kathryn

    2013-01-01

    When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

  18. 26 CFR 1.552-1 - Definition of foreign personal holding company.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of foreign personal holding company. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.552-1 Definition of foreign personal holding company. (a) A foreign personal holding company is any foreign...

  19. STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    TEIUŞAN SORIN-CIPRIAN

    2015-12-01

    Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

  20. Tread lightly through these accounting minefields.

    Science.gov (United States)

    Sherman, H D; Young, S D

    2001-01-01

    In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

  1. BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

    OpenAIRE

    YILMAZ, Emine; ÖZER, Gökhan

    2015-01-01

    This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

  2. Revisiting Tourism Regional Economic Impact: Accounting for Secondary Household Employment

    OpenAIRE

    Hughes, David W.; Shields, Martin

    2007-01-01

    Many argue that tourism development is beneficial for local economies, partly because of spillover effects. Others hold that tourism jobs are lower paying, often seasonal, and can generate a host of social ills with earned income concentrated in low-income households. A Social Accounting Matrix (SAM) of a Pennsylvania region is used to test the impacts of tourism businesses supported by the Progress Fund, a regional Community Development Financial Institution, on household income distribution...

  3. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  4. Corporate Governance, Cash Holdings, and Firm Value: Evidence from Japan

    OpenAIRE

    Qi Luo; Toyohiko Hachiya

    2005-01-01

    This paper presents evidence on cash holdings for Japanese firms listed on the Tokyo Stock Exchange, focusing on the impact of corporate governance factors in cash holdings and the implication of cash holdings to firm value. We find that insider ownership and bank relations of firms play a significant role in determining cash holdings. Our results indicate that foreign stockholders select profitable firms to invest, and these firms have higher levels of cash. We document evidence that cash ho...

  5. The Graduate School and Its Organizational Structure: A Contingency Theory Approach.

    Science.gov (United States)

    Sanford, Judith Babcock

    Contingency theory, the formal structure of graduate schools, and the applicability of contingency variables to graduate schools as organizations are examined. Contingency theory is based on an open systems concept that views an organization as composed of many interdependent parts that are interacting with one another. It also holds that under…

  6. 'Uncrunching' time: medical schools' use of social media for faculty development.

    Science.gov (United States)

    Cahn, Peter S; Benjamin, Emelia J; Shanahan, Christopher W

    2013-06-27

    The difficulty of attracting attendance for in-person events is a problem common to all faculty development efforts. Social media holds the potential to disseminate information asynchronously while building a community through quick, easy-to-use formats. The authors sought to document creative uses of social media for faculty development in academic medical centers. In December 2011, the first author (P.S.C.) examined the websites of all 154 accredited medical schools in the United States and Canada for pages relevant to faculty development. The most popular social media sites and searched for accounts maintained by faculty developers in academic medicine were also visited. Several months later, in February 2012, a second investigator (C.W.S.) validated these data via an independent review. Twenty-two (22) medical schools (14.3%) employed at least one social media technology in support of faculty development. In total, 40 instances of social media tools were identified--the most popular platforms being Facebook (nine institutions), Twitter (eight institutions), and blogs (eight institutions). Four medical schools, in particular, have developed integrated strategies to engage faculty in online communities. Although relatively few medical schools have embraced social media to promote faculty development, the present range of such uses demonstrates the flexibility and affordability of the tools. The most popular tools incorporate well into faculty members' existing use of technology and require minimal additional effort. Additional research into the benefits of engaging faculty through social media may help overcome hesitation to invest in new technologies.

  7. Cembrit Holding A/S: At the crossroads

    DEFF Research Database (Denmark)

    Turcan, Romeo V.

    2017-01-01

    This is a Teaching Note (product number: 8B17M008) for the "Cembrit Holding A/S: At the crossroads" case (product number - 9B17M008) published by Ivey Publishing.......This is a Teaching Note (product number: 8B17M008) for the "Cembrit Holding A/S: At the crossroads" case (product number - 9B17M008) published by Ivey Publishing....

  8. Patent holdings of US biotherapeutic companies in major markets.

    Science.gov (United States)

    Sebastian, Teena E; Yerram, Chandra Bindu; Saberwal, Gayatri

    2009-05-01

    In previous studies we examined the (United States, US) patent holdings of 109 largely North American biotech companies developing therapeutics that, in particular, have an interest in discovery stage science. There appears little correlation between the number of patents and the number of products of individual companies. Here we quantified and compared the 103 US-headquartered companies' patent holdings in Australia, Canada, Europe, Japan and the US. The companies demonstrate variable and surprising patterns of patent holdings across these countries or regions. For most companies, patent holdings are not in proportion to the importance of the country as a biotech or pharma market. These results have implications for the patenting strategies of small biotech companies involved in drug discovery.

  9. Measuring social accountability in health professional education: development and international pilot testing of an evaluation framework.

    Science.gov (United States)

    Larkins, Sarah L; Preston, Robyn; Matte, Marie C; Lindemann, Iris C; Samson, Rex; Tandinco, Filedito D; Buso, David; Ross, Simone J; Pálsdóttir, Björg; Neusy, André-Jacques

    2013-01-01

    Health professional schools are responsible for producing graduates with competencies and attitudes to address health inequities and respond to priority health needs. Health professional schools striving towards social accountability founded the Training for Health Equity Network (THEnet). This article describes the development of THEnet evaluation framework for socially accountable health professional education, presents the framework to be used as a tool by other schools and discusses the findings of pilot implementation at five schools. The framework was designed collaboratively and built on Boelen and Woollard's conceptualization, production and usability model. It includes key components, linked to aspirational statements, indicators and suggested measurement tools. Five schools completed pilot implementation, involving workshops, document/data review and focus group discussions with faculty, students and community members. Three sections of the framework consider: How does our school work?; What do we do? and What difference do we make? Pilot testing proved that the evaluation framework was acceptable and feasible across contexts and produced findings useful at school level and to compare schools. The framework is designed as a formative exercise to help schools take a critical look at their performance and progress towards social accountability. Initiatives to implement the framework more widely are underway. The framework effectively aids in identifying strengths, weaknesses and gaps, with a view to schools striving for continuous self-improvement. THEnet evaluation framework is applicable and useful across contexts. It is possible and desirable to assess progress towards social accountability in health professional schools and this is an important step in producing health professionals with knowledge, attitudes, and skills to meet the challenges of priority health needs of underserved populations.

  10. Improving Science Education through Accountability Relationships in Schools.

    Science.gov (United States)

    Wildy, Helen; Wallace, John

    1997-01-01

    Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

  11. Оbjects of qualitative approach in accounting

    Directory of Open Access Journals (Sweden)

    T.F. Plahtiy

    2016-03-01

    Full Text Available The construction necessity of a hierarchy of objects of qualitative approach in accounting have been grounded. Twelve main researcher’s approaches regarding selection of objects of qualitative approach in accounting have been allocated. The main problem of further use of qualitative approach in accounting have been allocated. Nature and causes of «accounting and analytical information» as the highlighted term have been grounded. The features of understanding of the essence of accounting quality as a system and process have been determined. The approaches of scientists to understanding the quality of accounting product and accounting information resource have been analyzed. The author’s interpretation of the concept of «quality of financial statements» have been suggested. The features of understanding the quality of earnings in the writings of scholars of Anglo-American and Western European accounting schools have been researched. The features of determining the quality of assets in the banking institutions have been disclosed. The existence of the multiobject phenomenon of qualitative approach in accounting, which affects the process of construction of system for evaluating the quality of accounting information have been grounded.

  12. ATTITUDES TOWARD CIVIL LIBERTIES AMONG HIGH SCHOOL SENIORS. FINAL REPORT.

    Science.gov (United States)

    POCK, JOHN C.

    HIGH SCHOOL STUDENTS WERE MEASURED ON THE DEGREE TO WHICH THEY HOLD VIEWS WHICH FAVOR A CIVIL LIBERTARIAN POSITION, AND THE EXTENT TO WHICH THESE VIEWS APPEARED TO BE INFLUENCED BY THE SOCIAL ATTRIBUTES OF THE PEOPLE INVOLVED. FROM NINE SCHOOLS IN THE PORTLAND METROPOLITAN AREA, 3,066 SENIORS RESPONDED TO A SELF-ADMINISTERED QUESTIONNAIRE. THE…

  13. Special Education Enrollment and Classification in Louisiana Charter Schools and Traditional Schools. REL 2018-288

    Science.gov (United States)

    Wolf, Patrick J.; Lasserre-Cortez, Shannon

    2018-01-01

    Charter schools are public schools authorized to operate with some independence from district or state public school regulations, while still being held accountable for student outcomes. Like traditional schools operated by school districts, charter schools are free and are intended to be open to all students who desire to attend. This study…

  14. ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2014-09-01

    Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

  15. 76 FR 54717 - Supervised Securities Holding Companies Registration

    Science.gov (United States)

    2011-09-02

    ... other financial statements submitted to the securities holding company's current consolidated supervisor... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... Companies (FR Y-6), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial...

  16. 7 CFR 981.52 - Holding requirement and delivery.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Holding requirement and delivery. 981.52 Section 981.52 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING... delivery. Each handler shall, at all times, hold in his possession or under his control, in proper storage...

  17. Tablets in Education: Outcome Expectancy and Anxiety of Middle School Students

    Science.gov (United States)

    Gorhan, Meryem Fulya; Oncu, Semiral; Senturk, Aysan

    2014-01-01

    It is planned that every student in all primary, middle, and high schools (public schools) under the administration of the Turkish Ministry of National Education receive a tablet through the FATIH Project. Research shows that many teachers hold reservations toward students using tablets for educational purposes. The purpose of this study is to…

  18. PBL og de sammensatte hold på kandidatuddannelser

    DEFF Research Database (Denmark)

    Engen, Mie; Fallov, Mia Arp; Jensen, Rune Hagel Skaarup

    Denne rapport omhandler pædagogiske udfordringer og muligheder i Aalborgs Problembaserede Læringstilgang (PBL), når den omsættes til pædagogisk og didaktisk handling på kandidatuddannelser med sammensatte hold. Sammensatte hold betyder i denne sammenhæng kandidatuddannelser, hvor de optagne stude...

  19. 34 CFR 200.73 - Applicable hold-harmless provisions.

    Science.gov (United States)

    2010-07-01

    ... meet the eligibility requirements for a basic grant, targeted grant, or education finance incentive... Improving Basic Programs Operated by Local Educational Agencies Allocations to Leas § 200.73 Applicable hold... provided in § 200.100(d), an SEA must apply the hold-harmless requirement separately for basic grants...

  20. Voluntary Breath-hold Technique for Reducing Heart Dose in Left Breast Radiotherapy

    Science.gov (United States)

    Bartlett, Frederick R.; Colgan, Ruth M.; Donovan, Ellen M.; Carr, Karen; Landeg, Steven; Clements, Nicola; McNair, Helen A.; Locke, Imogen; Evans, Philip M.; Haviland, Joanne S.; Yarnold, John R.; Kirby, Anna M.

    2014-01-01

    Breath-holding techniques reduce the amount of radiation received by cardiac structures during tangential-field left breast radiotherapy. With these techniques, patients hold their breath while radiotherapy is delivered, pushing the heart down and away from the radiotherapy field. Despite clear dosimetric benefits, these techniques are not yet in widespread use. One reason for this is that commercially available solutions require specialist equipment, necessitating not only significant capital investment, but often also incurring ongoing costs such as a need for daily disposable mouthpieces. The voluntary breath-hold technique described here does not require any additional specialist equipment. All breath-holding techniques require a surrogate to monitor breath-hold consistency and whether breath-hold is maintained. Voluntary breath-hold uses the distance moved by the anterior and lateral reference marks (tattoos) away from the treatment room lasers in breath-hold to monitor consistency at CT-planning and treatment setup. Light fields are then used to monitor breath-hold consistency prior to and during radiotherapy delivery. PMID:25046661

  1. Effect of holding office on the behavior of politicians.

    Science.gov (United States)

    Enemark, Daniel; Gibson, Clark C; McCubbins, Mathew D; Seim, Brigitte

    2016-11-29

    Reciprocity is central to our understanding of politics. Most political exchanges-whether they involve legislative vote trading, interbranch bargaining, constituent service, or even the corrupt exchange of public resources for private wealth-require reciprocity. But how does reciprocity arise? Do government officials learn reciprocity while holding office, or do recruitment and selection practices favor those who already adhere to a norm of reciprocity? We recruit Zambian politicians who narrowly won or lost a previous election to play behavioral games that provide a measure of reciprocity. This combination of regression discontinuity and experimental designs allows us to estimate the effect of holding office on behavior. We find that holding office increases adherence to the norm of reciprocity. This study identifies causal effects of holding office on politicians' behavior.

  2. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    Science.gov (United States)

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  3. Pre-service accounting teachers' attitudes to mathematics | Mkhize ...

    African Journals Online (AJOL)

    Journal Home > Vol 37, No 2 (2017) > ... Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on ...

  4. Development of hold down plate of INGLE fuel assembly

    International Nuclear Information System (INIS)

    Kim, Hyeong Koo; Kim, Kyu Tae

    1996-07-01

    Hold down plate for the INGLE fuel which has been designed for high performance in the standpoints of thermal margin and structural integrity compared to current fuel for YGN 3/4 and UCN 3/4 has been developed and its structural integrity has been verified based on the eh stress analysis. The design feature of the developed hold down plate has not only perfect compatibility with the reactor internals of Korea standard reactor, but also brand-new locking mechanism between upper tie plate and guide tubes. This locking mechanism introduced to the INGLE fuel provides very simple and reliable reconstitutability. In this report, finite element stress analysis with the aid of the ANSYS code as a solver and the MSC/PATRAN code as a pre and post processor were performed to verify structural integrity of the hold down plate considering various load cases which seem to be applied to the hold down plate during its lifetime. Based on the analysis results, the developed hold down plate for INGLE fuel sustains structural integrity under considered load conditions. 3 tabs., 16 figs., 9 refs. (Author)

  5. Persona: Network Layer Anonymity and Accountability for Next Generation Internet

    Science.gov (United States)

    Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

    Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.

  6. Teaching schools as teacher education laboratories

    Directory of Open Access Journals (Sweden)

    Sarah Gravett

    2017-12-01

    Full Text Available This study emanated from the Integrated Strategic Planning Framework for Teacher Education and Development in South Africa. This Framework proposes that teaching schools should be established in the country to improve the teaching practicum component of pre-service teacher education. A generic qualitative study was undertaken to explore the affordances of a teaching school to enable student teacher learning for the teaching profession. The overarching finding of the study is that a teaching school holds numerous affordances for enabling meaningful student teacher learning for the teaching profession. However, the full affordances of a teaching school will not be realised if a teaching school is viewed merely as a practicum site. Foregrounding a laboratory view of practice work in a teaching school could enable true research-oriented teacher education. A teaching school as a teacher education laboratory would imply a deliberate inclusion of cognitive apprenticeship and an inquiry orientation to learning in the schoo

  7. Tritium accounting for PHWR plants

    International Nuclear Information System (INIS)

    Nair, P.S.; Duraisamy, S.

    2012-01-01

    Tritium, the radioactive isotope of hydrogen, is produced as a byproduct of the nuclear reactions in the nuclear power plants. In a Pressurized Heavy Water Reactor (PHWR) tritium activity is produced in the Heat Transport and Moderator systems due to neutron activation of deuterium in heavy water used in these systems. Tritium activity build up occurs in some of the water systems in the PHWR plants through pick up from the plant atmosphere, inadvertent D 2 O ingress from other systems or transfer during processes. The tritium, produced by the neutron induced reactions in different systems in the reactor undergoes multiple processes such as escape through leaks, storage, transfer to external locations, decay, evaporation and diffusion and discharge though waste streams. Change of location of tritium inventory takes place during intentional transfer of heavy water, both reactor grade and downgraded, from one system to another. Tritium accounting is the application of accounting techniques to maintain knowledge of the tritium inventory present in different systems of a facility and to construct activity balances to detect any discrepancy in the physical inventories. It involves identification of all the tritium hold ups, transfers and storages as well as measurement of tritium inventories in various compartments, decay corrections, environmental release estimations and evaluation of activity generation during the accounting period. This paper describes a methodology for creating tritium inventory balance based on periodic physical inventory taking, tritium build up, decay and release estimations. Tritium accounting in the PHWR plants can prove to be an effective regulatory tool to monitor its loss as well as unaccounted release to the environment. (author)

  8. 26 CFR 301.6501(f)-1 - Personal holding company tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company... time during the last half of such taxable year, more than 50 percent in value of the outstanding...

  9. 25 CFR 36.120 - What type of reporting is required to ensure accountability?

    Science.gov (United States)

    2010-04-01

    ... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

  10. At the Forefront of the New Accountability Era: Early Implementation Findings from the CORE Waiver Districts

    Science.gov (United States)

    Marsh, Julie A.; Bush-Mecenas, Susan; Hough, Heather J.; Park, Vicki; Allbright, Taylor; Hall, Michelle; Glover, Holly

    2016-01-01

    California and the nation are at the crossroads of a major shift in school accountability policy. At the state level, California's Local Control and Accountability Plan (LCAP) encourages the use of multiple measures of school performance used locally to support continuous improvement and strategic resource allocation. Similarly, the federal Every…

  11. Governance and Leadership in Public Schools: Opportunities and Challenges Facing School Leaders in Italy

    Science.gov (United States)

    Paletta, Angelo; Bezzina, Christopher

    2016-01-01

    This article aims to explore the evolution of school leadership in Italy toward a model of leadership for learning. Italy is undergoing radical changes in the governance structures (school autonomy and accountability) affecting schools in general, and school principals in particular, based on the way they promote, manage, and monitor the…

  12. Effect of holding office on the behavior of politicians

    Science.gov (United States)

    Enemark, Daniel; Gibson, Clark C.; McCubbins, Mathew D.; Seim, Brigitte

    2016-01-01

    Reciprocity is central to our understanding of politics. Most political exchanges—whether they involve legislative vote trading, interbranch bargaining, constituent service, or even the corrupt exchange of public resources for private wealth—require reciprocity. But how does reciprocity arise? Do government officials learn reciprocity while holding office, or do recruitment and selection practices favor those who already adhere to a norm of reciprocity? We recruit Zambian politicians who narrowly won or lost a previous election to play behavioral games that provide a measure of reciprocity. This combination of regression discontinuity and experimental designs allows us to estimate the effect of holding office on behavior. We find that holding office increases adherence to the norm of reciprocity. This study identifies causal effects of holding office on politicians’ behavior. PMID:27856736

  13. Accountability Practices in the History of Danish Primary

    DEFF Research Database (Denmark)

    Ydesen, Christian; Andreasen, Karen Egedal

    2014-01-01

    between different national settings. Furthermore, accountability measures and practices have an impact on both the ways and means by which societies approach their educational systems. Hence there is a need to clarify the characteristics and traits connected with the concept. One way of approaching......This paper focuses on primary education accountability as a concept and as an organizational practice in the histo-ry of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly...... this endeavor is to turn to the history of education, because the discourse and practice of accountability incorporates numerous historical antecedents, technologies, and arguments. Based on primary as well as secondary sources this article presents the case of Denmark, analyzing the period from 1660...

  14. The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation

    Directory of Open Access Journals (Sweden)

    Dominik Gajewski

    2013-03-01

    Full Text Available The aim of this article is to present the holding institution as an economic and taxation solution. This article describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal of holding companies is to change tax policies. As a result of these institutions, companies can change their tax status and economic situation. The holding institution influences the economic development of its constituent companies. The functioning of a holding company also has great importance for economic development. Establishing holdings is a worldwide trend that may be realised through various models.

  15. Small forest holdings could be combined for hunting leases

    Science.gov (United States)

    John J. Stransky; Lowell K. Halls

    1969-01-01

    Most forest land acreage in the South is in small holdings. Much-needed hunting land, and income for rural landowners, could be provided by combining small forest holdings into large units and teasing the hunting rights.

  16. Risk-Based School Inspections: Impact of Targeted Inspection Approaches on Dutch Secondary Schools

    Science.gov (United States)

    Ehren, Melanie C.; Shackleton, Nichola

    2016-01-01

    In most countries, publicly funded schools are held accountable to one inspectorate and are judged against agreed national standards. Many inspectorates of education have recently moved towards more proportional risk-based inspection models, targeting high-risk schools for visits, while schools with satisfactory student attainment levels are…

  17. Why do firms hold so much cash? A tax-based explanation

    OpenAIRE

    C. Fritz Foley; Jay C. Hartzell; Sheridan Titman; Garry Twite

    2006-01-01

    U.S. corporations hold significant amounts of cash on their balance sheets, and these cash holdings have been justified in the existing empirical literature by transaction costs and precautionary motives. An additional explanation, considered in this study, is that U.S. multinational firms hold cash in their foreign subsidiaries because of the tax costs associated with repatriating foreign income. Consistent with this hypothesis, firms that face higher repatriation tax burdens hold higher lev...

  18. Educating Accounting Students in the Age of Sustainability

    Directory of Open Access Journals (Sweden)

    Mansurul Alam

    2009-12-01

    Full Text Available In many Business Schools today, accounting academics have been introduced to the concept of sustainabilitythat challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that thepurpose of business may be better achieved if it involves taking decisions that recognize the holisticeconomic, social and environmental consequences of those decisions. Simply justifying decisions on the basisthat shareholders’ wealth will be maximized is now thought by many to be inadequate. We argue that this newperspective should not be taught to accounting students. Rather we argue that (following Aristotle studentsshould be exposed to arguments that encourage them to develop the virtue of “unfettered vigor”, comingfrom intelligent personal choice, which will help them recognize that “good living”, by themselves and theirdescendants, is dependent on the sustainable business perspective being adopted in society.

  19. Principal Leadership Style and Teacher Commitment among a Sample of Secondary School Teachers in Barbados

    Directory of Open Access Journals (Sweden)

    Ian Alwyn Marshall

    2015-05-01

    Full Text Available In Barbados, the issue of principal leadership and teacher productivity has occupied the attention of teacher unions and educational authorities alike.  The teachers have been calling for principals to be removed while the principals have been arguing for greater autonomy to discipline teachers. This state of affairs has, understandably, adversely impacted teacher commitment levels.  In the literature there is a clear correlation between principal leadership style and teacher commitment, however, it is important to know whether or not the relationship holds true in the context of Barbadian schools. This author is of the view that if teacher commitment levels are to return to those in evidence in effective schools, then attention must be given to the way in which principals exercise their leadership functions. This study was therefore designed to examine in greater detail the relationship between principal leadership style and teacher commitment.  The author employed purposive sampling to survey a cohort of ninety (90 teachers and eleven (11 principals drawn from eleven secondary schools. Results confirmed the relationship between principal leadership style and teacher commitment, and a statistically significant difference in the level of commitment reported by teachers at newer secondary schools and teachers at older secondary schools. Results also indicated that biographical variables moderated the relationship between principal leadership style and teacher commitment. Additionally, the regression model indicated that the principal leadership style sub-variables, in combination, accounted for some variance in the commitment demonstrated by teachers.

  20. Impact of breath holding on cardiovascular respiratory and cerebrovascular health.

    Science.gov (United States)

    Dujic, Zeljko; Breskovic, Toni

    2012-06-01

    Human underwater breath-hold diving is a fascinating example of applied environmental physiology. In combination with swimming, it is one of the most popular forms of summer outdoor physical activities. It is performed by a variety of individuals ranging from elite breath-hold divers, underwater hockey and rugby players, synchronized and sprint swimmers, spear fishermen, sponge harvesters and up to recreational swimmers. Very few data currently exist concerning the influence of regular breath holding on possible health risks such as cerebrovascular, cardiovascular and respiratory diseases. A literature search of the PubMed electronic search engine using keywords 'breath-hold diving' and 'apnoea diving' was performed. This review focuses on recent advances in knowledge regarding possibly harmful physiological changes and/or potential health risks associated with breath-hold diving. Available evidence indicates that deep breath-hold dives can be very dangerous and can cause serious acute health problems such a collapse of the lungs, barotrauma at descent and ascent, pulmonary oedema and alveolar haemorrhage, cardiac arrest, blackouts, nitrogen narcosis, decompression sickness and death. Moreover, even shallow apnoea dives, which are far more frequent, can present a significant health risk. The state of affairs is disturbing as athletes, as well as recreational individuals, practice voluntary apnoea on a regular basis. Long-term health risks of frequent maximal breath holds are at present unknown, but should be addressed in future research. Clearly, further studies are needed to better understand the mechanisms related to the possible development or worsening of different clinical disorders in recreational or competitive breath holding and to determine the potential changes in training/competition regimens in order to prevent these adverse events.

  1. Leverage, Asymmetric Information, Firm Value, and Cash Holdings in Indonesia

    Directory of Open Access Journals (Sweden)

    Aldea Mita Cheryta

    2018-02-01

    Full Text Available This research aimed to analyze the effect of leverage and asymmetry information on the firm value through cash holding as mediation variable. The populations of this research were all the firms which listed on the Indonesia Stock Exchange since 2012 – 2015. A sample of this research was saturated sample and census, consisted 56 firms related the population criteria.  This research used secondary data from the firm financial report through path analysis method. This research showed that leverage had a negative effect on the cash holdings, asymmetry information had a negative effect on the firm value through cash holding, and cash holding had a negative effect on the firm value.  With leverage and effect on cash, holding cannot affect the firm value, due to investor risk-averse, investor risk seeker, and neutral investor has their own point of view in assessing the company. Cash holdings can lead to asymmetric information that can lead to agency conflict that can affect a company's performance, so that indirectly, with the existence of asymmetry information had an effect on the declining the firm value. 

  2. School environment and school injuries

    Directory of Open Access Journals (Sweden)

    Simo eSalminen

    2014-01-01

    Full Text Available Background: Although injuries at school are an important issue in public health, environmental factors in schools and school yards have seldom been the focus of school injury research. The goal of our investigation was to examine the effect of environmental factors on school injuries. Methods: Nine comprehensive Finnish schools registered school injuries over a period of two school years. Injuries were classified as being associated with environmental factors, suspected environmental factors, and others. The consensus between two independent classifiers was 81%. Results: A total of 722 injuries were classified. In 11.6% of these injuries, the physical environment factor was evident, and in 28.1% of the injuries, physical environment was suspected of being a contributory risk factor. Thus the physical environment of the school was a contributing factor in over a third (39.7% of injuries occurring in the school, on the school yard or during the journey to or from school. In this study, conducted in Finland, ice on the ground was mentioned most frequently as an environmental risk factor. Conclusions: In Finland, the Nordic weather conditions are not taken into account in the school yard and playground plans as they ought to from the safety point of view. An initiative has been launched on a mandatory wintertime master plan for every school yard.

  3. Do Children's Executive Functions Account for Associations Between Early Autonomy-Supportive Parenting and Achievement Through High School?

    Science.gov (United States)

    Bindman, Samantha W; Pomerantz, Eva M; Roisman, Glenn I

    2015-08-01

    This study evaluated whether the positive association between early autonomy-supportive parenting and children's subsequent achievement is mediated by children's executive functions. Using observations of mothers' parenting from the NICHD Study of Early Child Care and Youth Development ( N = 1,306), analyses revealed that mothers' autonomy support over the first 3 years of life predicted enhanced executive functions (i.e., inhibition, delay of gratification, and sustained attention) during the year prior to kindergarten and academic achievement in elementary and high school even when mothers' warmth and cognitive stimulation, as well as other factors (e.g., children's early general cognitive skills and mothers' educational attainment) were covaried. Mediation analyses demonstrated that over and above other attributes (e.g., temperament), children's executive functions partially accounted for the association between early autonomy-supportive parenting and children's subsequent achievement.

  4. A Hold-down Margin Assessment using Statistical Method for the PWR Fuel Assembly

    International Nuclear Information System (INIS)

    Jeon, S. Y.; Park, N. K.; Lee, K. S.; Kim, H. K.

    2007-01-01

    The hold-down springs provide an acceptable hold down force against hydraulic uplift force absorbing the length change of the fuel assembly relative to the space between the upper and lower core plates in PWR. These length changes are mainly due to the thermal expansion, irradiation growth and creep down of the fuel assemblies. There are two kinds of hold-down springs depending on the different design concept of the reactor internals of the PWR in Korea, one is a leaf-type hold down spring for Westinghouse type plants and the other is a coil-type hold-down spring for OPR1000 (Optimized Power Reactor 1000). There are four sets of hold-down springs in each fuel assembly for leaf type hold-down spring and each set of the hold-down springs consists of multiple tapered leaves to form a cantilever leaf spring set. The length, width and thickness of the spring leaves are selected to provide the desired spring constant, deflection range, and hold down force. There are four coil springs in each fuel assembly for coil-type hold-down spring. In this study, the hold-down forces and margins were calculated for the leaf-type and coil-type hold-down springs considering geometrical data of the fuel assembly and its components, length changes of the fuel assembly due to thermal expansion, irradiation growth, creep, and irradiation relaxation. The hold-down spring forces were calculated deterministically and statistically to investigate the benefit of the statistical calculation method in view of hold-down margin. The Monte-Carlo simulation method was used for the statistical hold down force calculation

  5. School Consolidation and the Politics of School Closure across Communities

    Science.gov (United States)

    Karanxha, Zorka; Agosto, Vonzell; Black, William R.; Effiom, Claudius B.

    2013-01-01

    This case involves dilemmas for educational leaders who may face the process of school consolidation brought on by decreased funding and demands for accountability. We highlight the challenges and opportunities to collaborate within and across diverse communities and schools with varying expressions of cultural, political, ethical, and…

  6. Liquid holding recovery and photoreactivation of the ultraviolet-inactivated vibrios

    International Nuclear Information System (INIS)

    Banerjee, S.K.; Chatterjee, S.N.

    1981-01-01

    The kinetics of liquid holding recovery and photoreactivation of the ultra-violet-inactivated vibrios have been investigated. Photoreactivation was highest (about 80%) for Vibrio cholerae (classical) strains but the liquid holding recovery was highest (about 29%) for Vibrio parahemolyticus ones. Significance of the differences between any two of the four vibrio biotypes in respect of their liquid holding recovery and also photoreactivation was analysed statistically. (auth.)

  7. The Development of Educational Accountability in China and Denmark

    DEFF Research Database (Denmark)

    Rasmussen, Palle; Zou, Yihuan

    2014-01-01

    contexts, China and Denmark. Two main sectors of education are covered, general school education and higher education. It is shown that both countries are marked by an increasing concern with educational accountability, that differences in history and culture between the two countries are reflected......In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national...... in the approaches to accountability, but that there are still considerable similarities in the types of accountability pursued. Under the influence of a transnational regime of policy development both countries seem to be moving towards output-based accountability, but more traditional inspection continues to have...

  8. An Analysis of the Supports and Constraints for Scientific Discussion in High School Project-Based Science

    Science.gov (United States)

    Alozie, Nonye M.; Moje, Elizabeth Birr; Krajcik, Joseph S.

    2010-01-01

    One goal of project-based science is to promote the development of scientific discourse communities in classrooms. Holding rich high school scientific discussions is challenging, especially when the demands of content and norms of high school science pose challenges to their enactment. There is little research on how high school teachers enact…

  9. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  10. 'My journey to school': photovoice accounts of rural children's ...

    African Journals Online (AJOL)

    A photographic technique, where children were entrusted with disposable cameras to act as recorders of salient places and spaces of their school journey was employed. Based on children's photographs, individual and focus group interviews were conducted to engage children in dialogue and discussion about the ...

  11. Math on the Job. Accounting Clerk/Bookkeeper.

    Science.gov (United States)

    Ohio State Univ., Columbus. National Center for Research in Vocational Education.

    This booklet is intended to help mainstreamed mentally retarded, emotionally disturbed, or learning disabled high school students acquire a basic understanding of the responsibilities and working conditions of accounting clerks and bookkeepers and to practice basic math skills necessary in the occupation. The first section provides a brief…

  12. Breath-hold gadolinium-enhanced MRA : clinical application

    International Nuclear Information System (INIS)

    Kang, Sung Gwon; Kang, Ji Hee; Kim, Won Hong; Lim, Myung Kwan; Cho, Young Kook; Cho, Soon Gu; Suh, Chang Hae

    1998-01-01

    The purpose of this study is to compare breath-hold gadolinium enhanced MR angiography (MRA) with digital subtraction angiography. Ten patients underwent angiography and breath-hold gadolinium enhanced MRA; the latter performed at 1.5T with 3D FSPGR after a bolus injection of gadopentetate dimeglumine (0.4m mol/kg). Seven of ten pathologic conditions (70%) evaluated by both techniques had a similar appearance. The conditions examined were as follows: the artery feeding renal cell carcinoma(n=2); renal artery stenosis (n=2); pulmonary AVM(n=2); abdominal aortic aneurysm (n=1); atheromatous plaque in the lower abdominal aorta (n=1); an enlarged bronchial artery (n=1); and an aberrant renal artery (n=1). For evaluating an anatomic relationship, a reconstructed 3D image obtained by MRA is more advantageous. Breath hold contrast enhanced MRA is a potentially useful noninvasive screening method for detecting vascular abnormality of the aorta and its branches. (author). 13 refs., 1 tab., 4 figs

  13. Breath-hold gadolinium-enhanced MRA : clinical application

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Sung Gwon; Kang, Ji Hee; Kim, Won Hong; Lim, Myung Kwan; Cho, Young Kook; Cho, Soon Gu; Suh, Chang Hae [Inha University Hospital, Inchon (Korea, Republic of)

    1998-05-01

    The purpose of this study is to compare breath-hold gadolinium enhanced MR angiography (MRA) with digital subtraction angiography. Ten patients underwent angiography and breath-hold gadolinium enhanced MRA; the latter performed at 1.5T with 3D FSPGR after a bolus injection of gadopentetate dimeglumine (0.4m mol/kg). Seven of ten pathologic conditions (70%) evaluated by both techniques had a similar appearance. The conditions examined were as follows: the artery feeding renal cell carcinoma(n=2); renal artery stenosis (n=2); pulmonary AVM(n=2); abdominal aortic aneurysm (n=1); atheromatous plaque in the lower abdominal aorta (n=1); an enlarged bronchial artery (n=1); and an aberrant renal artery (n=1). For evaluating an anatomic relationship, a reconstructed 3D image obtained by MRA is more advantageous. Breath hold contrast enhanced MRA is a potentially useful noninvasive screening method for detecting vascular abnormality of the aorta and its branches. (author). 13 refs., 1 tab., 4 figs.

  14. Doing the Basics Better in Africa: How School Support, Autonomy, and Accountability Improved Outcomes for Girls in PEAS Schools

    Science.gov (United States)

    Hills, Libby

    2017-01-01

    Promoting Equality in African Schools (PEAS) seeks to expand access to sustainably delivered, quality secondary education in Africa. PEAS builds and runs chains of not-for-profit, low-cost private schools in public-private partnership with governments. External evaluation data show that PEAS schools in Uganda are delivering higher quality…

  15. Making Teachters Accountable for Students'Disruptive Classroom Behaviour

    NARCIS (Netherlands)

    Verkuyten, Maykel

    2002-01-01

    Using a more conversational analytical approach, this paper examines the various situated ways in which secondary school students, in interaction with teachers, describe and explain their disruptive classroom behaviour. The focus is on how students account for their behaviour and force

  16. Attitude towards Inclusive Education: The Perspective of Slovenian Preschool and Primary School Teachers

    Science.gov (United States)

    Štemberger, Tina; Kiswarday, Vanja Riccarda

    2018-01-01

    The paper is built on premises that teachers' attitude is one of the most important factors of implementing inclusive education and it focuses on preschool and primary school teachers' attitudes towards inclusive education. The purpose of the study was to establish what attitude Slovenian preschool and primary school teachers hold towards…

  17. "Restorative Practices" Offer Alternatives to Suspension

    Science.gov (United States)

    Shah, Nirvi

    2012-01-01

    At City Springs and many other schools across the country, restorative practices are about holding students accountable and getting them to right a wrong. The approach is getting more notice than ever as criticism grows of zero-tolerance disciplinary policies that often require out-of-school suspension and expulsion. Educators are turning to…

  18. From a pluralism of grounds to proto-legal relations: accounting for the grounds of obligations of justice

    OpenAIRE

    Pavlakos, Georgios

    2017-01-01

    In this paper I discuss critically Mathias Risse's paper “Responsibility and Global Justice.” First, I argue that for Risse's pluralist account of the grounds of justice to hold together, there is need to presuppose a monist standpoint which ultimately contributes to grounding principles of justice. Second, I point out that Risse's understanding of obligations of accountability and justification is rather narrow in that it functions as an addendum to obligations of justice. Conversely, I will...

  19. Corporate Cash Holdings and Shareholder Risk : Investigating the relationship between corporate cash holdings and the risk of stocks listed on the Stockholm Stock Exchange

    OpenAIRE

    Olausson, Jonas; Löfgren, Christoffer

    2013-01-01

    Corporate cash holdings is a topic constantly under review, companies hoarding cash are criticized by shareholders who rather have companies using their cash for new investments or dividend payouts. Recent academic research has discovered that levels of cash holding are high in times when risk is deemed to be high and found that levels of corporate cash holdings are substantially higher than they used to, making more coverage and a better understanding of the phenomenon crucial. This thesis i...

  20. Ethics education in management accounting studies:\\ud evidence from business schools in Ghana

    OpenAIRE

    Nsor-Ambala, Randolph; Onumah, Joseph M.

    2015-01-01

    Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

  1. Examining a Public Montessori School’s Response to the Pressures of High-Stakes Accountability

    Directory of Open Access Journals (Sweden)

    Corrie Rebecca Block

    2015-11-01

    Full Text Available In order to succeed in the current school assessment and accountability era, a public Montessori school is expected to achieve high student scores on standardized assessments. A problem for a public Montessori elementary school is how to make sense of the school’s high-stakes assessment scores in terms of its unique educational approach. This case study examined a public Montessori elementary school’s efforts as the school implemented the Montessori Method within the accountability era. The research revealed the ways the principal, teachers, and parents on the school council modified Montessori practices, curriculum, and assessment procedures based on test scores. A quality Montessori education is designed to offer children opportunities to develop both cognitive skills and affective components such as student motivation and socio-emotional skills that will serve them beyond their public school experiences. Sadly, the high-stakes testing environment influences so much of public education today. When quality education was measured through only one narrow measure of success the result in this school was clearly a restriction of priorities to areas that were easily assessed.

  2. The Holding Power of Anchors

    Indian Academy of Sciences (India)

    The efficiency of an anchor may be expressed as the ratio (holding force + weight of anchor). In dry sand .... the market at the beginning of the coming season in three sizes, namely 20, 35 and. 60 lb. These are ... Taylor frozen-flow hypothesis.

  3. Creating equal opportunities: the social accountability of medical education.

    Science.gov (United States)

    Gibbs, Trevor; McLean, Michelle

    2011-01-01

    As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

  4. Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

    Science.gov (United States)

    Zosky, Diane L.

    2010-01-01

    Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

  5. National accounting law in Norway, and in other Nordic countries

    OpenAIRE

    Lundesgaard, Jon

    2010-01-01

    Denne gjesteforelesningen ble gitt ved Gdanks school of banking 3. mars 2010 The national Norwegian Accounting Act is based on what represents a modernized version of classical accounting principles. That is, most fundamentally, the approach is transaction based (historic cost) and result oriented. In this presentation, the focus is on Chapter 4 of the Act, i.e. the principles chapter of the Act.

  6. Dance business - accounting, tax, legal and economic connections

    OpenAIRE

    Svitlík, Jan

    2010-01-01

    The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part...

  7. A Multidisciplinary Research Framework on Green Schools: Infrastructure, Social Environment, Occupant Health, and Performance

    Science.gov (United States)

    Magzamen, Sheryl; Mayer, Adam P.; Barr, Stephanie; Bohren, Lenora; Dunbar, Brian; Manning, Dale; Reynolds, Stephen J.; Schaeffer, Joshua W.; Suter, Jordan; Cross, Jennifer E.

    2017-01-01

    Background: Sustainable school buildings hold much promise to reducing operating costs, improve occupant well-being and, ultimately, teacher and student performance. However, there is a scarcity of evidence on the effects of sustainable school buildings on health and performance indicators. We sought to create a framework for a multidisciplinary…

  8. DESIGN OF INFORMATION MANAGEMENT SYSTEM OF VERTICALLY INTEGRATED AGRICULTURAL HOLDINGS

    Directory of Open Access Journals (Sweden)

    Александр Витальевич ШМАТКО

    2015-05-01

    Full Text Available The paper deals with an approach to the design and development of information systems for the management and optimization of the organizational structure of vertically integrated agricultural holdings. A review of the problems of building and improving the organizational structure of vertically integrated agricultural holding is made. A method of constructing a discrete model management structure agricultural holding, which minimizes the costs associated with attracting applicants to work, is proposed.

  9. Apples to Apples: Common School Performance Frameworks as a Tool for Choice and Accountability

    Science.gov (United States)

    Yatsko, Sarah; Opalka, Alice; Sutter, Jessica; Weeldreyer, Laura; Stewart, David

    2016-01-01

    Many districts are expanding and diversifying the school options available to parents--a trend that shows no signs of reversing. While all public schools are required to test and publically report results, it remains nearly impossible for families and education and civic leaders to make school-to-school comparisons, especially across district-run…

  10. Education Savings Accounts: A Promising Way Forward on School Choice. WebMemo. No. 3382

    Science.gov (United States)

    Burke, Lindsey M.

    2011-01-01

    Across the country, states are enacting and expanding school choice options for families. This year alone, 12 states and the District of Columbia have implemented new school choice options for children or expanded existing options, leading The Wall Street Journal to label 2011 "The Year of School Choice." Among the many school choice…

  11. Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

    Science.gov (United States)

    Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

    2004-01-01

    The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

  12. Building school-wide capacity for improvement: the role of leadership, school organizational conditions, and teacher factors

    NARCIS (Netherlands)

    Thoonen, E.E.J.; Sleegers, P.J.C.; Oort, F.J.; Peetsma, T.T.D.

    2012-01-01

    Education policies for greater accountability of schools assume that schools are capable of building their capacity for continuous improvement. While policy-makers, scholars, and practitioners acknowledge the importance of building school-wide capacity for continuous improvement, empirical evidence

  13. Building school-wide capacity for improvement: the role of leadership, school organizational conditions and teacher factors

    NARCIS (Netherlands)

    Thoonen, E.E.J.; Thoonen, E.E.J.; Sleegers, P.J.C.; Oort, F.J.; Peetsma, T.T.D.

    2012-01-01

    Education policies for greater accountability of schools assume that schools are capable of building their capacity for continuous improvement. While policy-makers, scholars, and practitioners acknowledge the importance of building school-wide capacity for continuous improvement, empirical evidence

  14. Topical understandings of nuclear material measurement · accountancy and quality assurance

    International Nuclear Information System (INIS)

    Kikuchi, Masahiro; Muraoka, Susumu; Osabe, Takeshi; Terada, Hiromi; Shimizu, Kenichi; Ohtani, Tetsuo; Fujimaki, Kazunori; Ishikawa, Tadatsugu; Shinohara, Yoshinori

    2002-01-01

    Nuclear material measurement is an important measure to determine the amount of nuclear material of each stage such as receipt, shipment, inventory and hold-up. The material accountancy based on the material balance among the measurements is a measure to control of nuclear material. The material accountancy, from the technical aspect, can be used as promising measures for purposes from operator's level to state's level such as the nuclear safety, property control and environmental preservation other than safeguards measures only to conclude no diversion of nuclear material. This paper discusses various purposes of nuclear material measurements and clarifies the certain function such as quality assurance to be expected at each purpose. Based on the discussion, critical points for the quality assurance of each stage are studied. (author)

  15. Waiving Away High School Graduation Rate Accountability? Policy Brief

    Science.gov (United States)

    Alliance for Excellent Education, 2012

    2012-01-01

    In November 2011, eleven states submitted applications to the U.S. Department of Education (ED) for waivers from key provisions of the No Child Left Behind Act. Although the waiver process presents an opportunity to strengthen college and career readiness among the nation's high school students, this analysis by the Alliance for Excellent…

  16. 78 FR 31590 - Sears Holdings Management Corporation, A Division Of Sears Holdings Corporation, Hoffman Estates...

    Science.gov (United States)

    2013-05-24

    ... (``My position at Sears had nothing to do with Analytics or space Management. I worked in Marketing... firm clarified that one petitioner supplied print marketing management services, another petitioner... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,253] Sears Holdings Management...

  17. Teacher-Created Electronic Books: Integrating Technology to Support Readers with Disabilities

    Science.gov (United States)

    Rhodes, Joan A.; Milby, Tammy M.

    2007-01-01

    The No Child Left Behind Act of 2001 holds U.S. schools accountable for the yearly assessment of all students as they progress toward meeting state educational goals. Students with disabilities continue to be a focal point for improving student achievement at the school and district levels. Creating teacher-made electronic books is an effective…

  18. Legislation and Equality in Basic Education for All in China

    Science.gov (United States)

    Law, Wing-Wah; Pan, Su-Yan

    2009-01-01

    In China, legislation exists which requires compulsory schooling for all students of school age. This article examines the functions of and the constraints on using law to institutionalize equality in basic education. It argues that, in China, law is a last resort, holding governments of various levels accountable. Law can be a device of social…

  19. Preferences for School Finance Systems: Voters versus Judges.

    Science.gov (United States)

    Campbell, Colin D.; Fischel, William A.

    1996-01-01

    A theory that urges judges to decide that locally financed school systems are unconstitutional holds that courts must implement reforms because the legislative process is dominated by property-rich communities. However, the defeat of a New Hampshire gubernatorial candidate who advocated such reforms contradicts the theory. (JOW)

  20. Integrating Career Development into the Accounting Curriculum

    Science.gov (United States)

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…