WorldWideScience

Sample records for school accountability decisions

  1. 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

  2. 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.

  3. 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…

  4. 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;…

  5. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  6. 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.…

  7. 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...

  8. 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....

  9. Improving accountability in vaccine decision-making.

    Science.gov (United States)

    Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

    2017-11-01

    Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

  10. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  11. Supporting management decisions with ex ante accounting information

    NARCIS (Netherlands)

    Wouters, Marc; Verdaasdonk, Peter

    2002-01-01

    This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

  12. 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…

  13. 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;…

  14. 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…

  15. 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…

  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. 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…

  18. 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…

  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. 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;…

  1. 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…

  2. A generic accounting model to support operations management decisions

    NARCIS (Netherlands)

    Verdaasdonk, P.J.A.; Wouters, M.J.F.

    2001-01-01

    Information systems are generally unable to generate information about the financial consequences of operations management decisions. This is because the procedures for determining the relevant accounting information for decision support are not formalised in ways that can be implemented in

  3. Accrual based accounting implementation: An approach for modelling major decisions

    OpenAIRE

    Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

    2016-01-01

    Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

  4. 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.

  5. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    Science.gov (United States)

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  6. A pattern recognition account of decision making.

    Science.gov (United States)

    Massaro, D W

    1994-09-01

    In the domain of pattern recognition, experiments have shown that perceivers integrate multiple sources of information in an optimal manner. In contrast, other research has been interpreted to mean that decision making is nonoptimal. As an example, Tversky and Kahneman (1983) have shown that subjects commit a conjunction fallacy because they judge it more likely that a fictitious person named Linda is a bank teller and a feminist than just a bank teller. This judgment supposedly violates probability theory, because the probability of two events can never be greater than the probability of either event alone. The present research tests the hypothesis that subjects interpret this judgment task as a pattern recognition task. If this hypothesis is correct, subjects' judgments should be described accurately by the fuzzy logical model of perception (FLMP)--a successful model of pattern recognition. In the first experiment, the Linda task was extended to an expanded factorial design with five vocations and five avocations. The probability ratings were described well by the FLMP and described poorly by a simple probability model. The second experiment included (1) two fictitious people, Linda and Joan, as response alternatives and (2) both ratings and categorization judgments. Although the ratings were accurately described by both the FLMP and an averaging of the sources of information, the categorization judgments were described better by the FLMP. These results reveal important similarities in recognizing patterns and in decision making. Given that the FLMP is an optimal method for combining multiple sources of information, the probability judgments appear to be optimal in the same manner as pattern-recognition judgments.

  7. Accrual based accounting implementation: An approach for modelling major decisions

    Directory of Open Access Journals (Sweden)

    Ratno Agriyanto

    2016-12-01

    Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

  8. School Counselors and Ethical Decision Making

    Science.gov (United States)

    West, Dana R.

    2016-01-01

    Students and their parents/guardians rely on school counselors to provide counseling services based on ethically sound principles. However, there is a lack of empirical evidence about what influences a school counselor's ethical decision making. Ethical decision making for this study was defined as the degree to which decisions pertaining to…

  9. 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…

  10. Creative Accounting and Impact on Management Decision Making

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on management decisions of selected companies listed in the Nigerian Stock Exchange. With the background, the main objective of the study includes the examination of the extent to which macro-manipulation of financial statement affects management decisions; to examine the extent to which macro-manipulation of financial statement affects share price performance; and to determine the impact of misreported assets and liabiliti...

  11. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  12. Decision analysis for dynamic accounting of nuclear material

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1978-01-01

    Effective materials accounting for special nuclear material in modern fuel cycle facilities will depend heavily on sophisticated data analysis techniques. Decision analysis, which combines elements of estimation theory, decision theory, and systems analysis, is a framework well suited to the development and application of these techniques. Augmented by pattern-recognition tools such as the alarm-sequence chart, decision analysis can be used to reduce errors caused by subjective data evaluation and to condense large collections of data to a smaller set of more descriptive statistics. Application to data from a model plutonium nitrate-to-oxide conversion process illustrates the concepts

  13. Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

    Directory of Open Access Journals (Sweden)

    Steliana Busuioceanu

    2014-02-01

    Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

  14. 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.

  15. Collaborative Strategic Decision Making in School Districts

    Science.gov (United States)

    Brazer, S. David; Rich, William; Ross, Susan A.

    2010-01-01

    Purpose: The dual purpose of this paper is to determine how superintendents in US school districts work with stakeholders in the decision-making process and to learn how different choices superintendents make affect decision outcomes. Design/methodology/approach: This multiple case study of three school districts employs qualitative methodology to…

  16. THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

    Directory of Open Access Journals (Sweden)

    CARUNTU GENU ALEXANDRU

    2017-11-01

    Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

  17. ROLE OF MANAGEMENT ACCOUNTING IN DECISIONS ON MANAGEMENT ORGANIZATION

    Directory of Open Access Journals (Sweden)

    N. I. Khomutetskaya

    2015-01-01

    Full Text Available The article is devoted to the introduction of management accounting in the work of organizations (enterprises that will improve the efficiency of administrative decisions will contribute to the flexibility and adaptability of the organization to changes in the external environment, increased productivity and efficient use of all resources of the organization.

  18. Modelling Financial-Accounting Decisions by Means of OLAP Tools

    Directory of Open Access Journals (Sweden)

    Diana Elena CODREAN

    2011-03-01

    Full Text Available At present, one can say that a company’s good running largely depends on the information quantity and quality it relies on when making decisions. The information needed to underlie decisions and be obtained due to the existence of a high-performing information system which makes it possible for the data to be shown quickly, synthetically and truly, also providing the opportunity for complex analyses and predictions. In such circumstances, computerized accounting systems, too, have grown their complexity by means of data analyzing information solutions such as OLAP and Data Mining which help perform a multidimensional analysis of financial-accounting data, potential frauds can be detected and data hidden information can be revealed, trends for certain indicators can be set up, therefore ensuring useful information to a company’s decision making.

  19. A decision network account of reasoning about other people's choices

    Science.gov (United States)

    Jern, Alan; Kemp, Charles

    2015-01-01

    The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. PMID:26010559

  20. Shared Decision Making for Better Schools.

    Science.gov (United States)

    Brost, Paul

    2000-01-01

    Delegating decision making to those closest to implementation can result in better decisions, more support for improvement initiatives, and increased student performance. Shared decision making depends on capable school leadership, a professional community, instructional guidance mechanisms, knowledge and skills, information sharing, power, and…

  1. Full cost accounting for decision making at Ontario Hydro

    International Nuclear Information System (INIS)

    Plagiannakos, T.

    1996-01-01

    Ontario Hydro's approach to full cost accounting (FCA) was outlined in response to questions raised earlier, in another forum, regarding Ontario Hydro's views on FCA. FCA was defined as an evaluation framework (as opposed to an accounting system) which tries to account for the internal (private) as well as the external (environment and human health) costs and benefits and integrate them into business decisions. When the external impacts cannot be monetized, qualitative evaluations are used based on the damage costing approach, which Ontario Hydro prefers to the cost of control method recommended by its critics. In general, however, Ontario Hydro is not opposed to FCA in so far as it puts the Utility in a better position to make more informed decisions, improve environmental cost management, avoid future costs, enhance revenue, improve environmental quality, contribute to environmental policy, and contribute to sustainable development. 1 fig

  2. 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…

  3. 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.…

  4. The International Study of Leadership in Education: Monitoring Decision Making by School Leaders

    Science.gov (United States)

    Wildy, Helen; Forster, Pat; Louden, William; Wallace, John

    2004-01-01

    School principals have difficulty embracing the competing demands of school restructuring. These demands include being accountable for the outcomes of other decision-making groups within, or external to, the school community; having strong views while making decisions collaboratively; and using group processes without wasting the time, commitment,…

  5. 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...

  6. Decision-directed materials-accounting procedures: an overview

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1981-01-01

    With materials balances taken at intervals, methods for treating materials balance data and their use by safeguards decision-making are relatively straightforward. The emphasis on accounting in which balances may be drawn on a daily or weekly basis, raises anew questions in these two areas: (1) what is the most effective means of extracting the maximum amount of information; and (2) how should safeguards decision-makers use the results, and what impact does the decision process have on the analysis techniques. These questions lead to considering combinations of materials balances, which exposes a whole new set of concerns. For example, we must select the most appropriate combinations, which implies some consideration of possible diversion scenarios, such as abrupt or protracted. Control of the overall false-alarm rate is an important requisite of the composite procedure. Significant work has been done on loss estimators, but their role in the materials accounting decision process has only begun to be examined. Current criteria may require periodic statements with respect to materials loss; the analysis procedures must be structured to provide such information. This paper presents an overview of the current technology. Questions still to be answered are pointed out

  7. 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…

  8. 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…

  9. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    OpenAIRE

    Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

    2014-01-01

    This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

  10. 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...

  11. Two-stage decision approach to material accounting

    International Nuclear Information System (INIS)

    Opelka, J.H.; Sutton, W.B.

    1982-01-01

    The validity of the alarm threshold 4sigma has been checked for hypothetical large and small facilities using a two-stage decision model in which the diverter's strategic variable is the quantity diverted, and the defender's strategic variables are the alarm threshold and the effectiveness of the physical security and material control systems in the possible presence of a diverter. For large facilities, the material accounting system inherently appears not to be a particularly useful system for the deterrence of diversions, and essentially no improvement can be made by lowering the alarm threshold below 4sigma. For small facilities, reduction of the threshold to 2sigma or 3sigma is a cost effective change for the accounting system, but is probably less cost effective than making improvements in the material control and physical security systems

  12. School Choice and Inequality in Educational Decisions

    Directory of Open Access Journals (Sweden)

    Mauricio Farias

    2014-02-01

    Full Text Available School choice has been growing all over the world. However, despite the strong implications school choice could have on future opportunities, the understanding of the mechanisms underlying the school decisions are still not clear. Based on elements from different theories, this paper study factors related with a school- track choice. The study takes advantage of extensive administrative records, national tests, and an ad-hoc survey from Chile, a country with more than 30 years with an educational system based on choice. Results suggest that socioeconomic status, cultural values, the pressure of the environment, parents’ expectations, and self-perception are correlated with the school-track choice. Results suggest that the concept of equality of opportunities in an educational system based on choice should also consider equality in the capacity for taking these decisions

  13. 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...

  14. 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)

  15. 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…

  16. 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)

  17. 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…

  18. 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…

  19. 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.

  20. School-Based Decision-Making: The Canadian Perspective.

    Science.gov (United States)

    Peters, Frank

    1997-01-01

    In Canada, school-based decision making is a political expedient to co-opt public support for public education at the same time as financial resources to schools are being curtailed. School councils are advisory in nature and have no statutory position in either school or school-system decisions. (17 references) (MLF)

  1. 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...

  2. 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)

  3. THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

    Directory of Open Access Journals (Sweden)

    MARIUS BOIŢĂ

    2014-05-01

    Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

  4. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  5. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  6. 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.

  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. 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)

  9. 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,…

  10. 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…

  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. 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…

  13. 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…

  14. EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

    OpenAIRE

    Radu-Daniel LOGHIN

    2014-01-01

    In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which...

  15. Essays on the role of accounting in acquisition decision-making

    OpenAIRE

    Puhakka, Hannu

    2017-01-01

    This dissertation investigates the role of accounting in acquisition decision-making via three essays. First essay examines the influence of accounting on trust development during the acquisition negotiation process. Essay 2 explores the interplay of formal and informal pre-decision control mechanisms and seeks to provide new insights on the interplay of various pre-decision control mechanisms at different stages of the acquisition decision-making process. Third essay seeks to specify how acc...

  16. 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…

  17. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  18. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  19. Teaching Special Decisions in a Lean Accounting Environment

    Science.gov (United States)

    Haskin, Daniel

    2010-01-01

    Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

  20. Evaluation of Farm Accounting Software. Improved Decision Making.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

  1. EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2014-06-01

    Full Text Available In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which draws from case law precedents in Zimbabwe and South Africa, two emerging common law countries which share a rich common law heritage, resulting in a set of findings relevant to the understanding of the nature of goodwill as well as an understanding of the factors which lead to early adoption of International Accounting Standards.

  2. 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…

  3. 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.

  4. 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…

  5. The Importance of Accounting Information in Decision Making

    Directory of Open Access Journals (Sweden)

    Ionuț Spătărelu

    2016-01-01

    Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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.

  11. DECISION IN ACCOUNTING USING TOOLS IT&C

    Directory of Open Access Journals (Sweden)

    MARES MARIUS DANIEL

    2014-07-01

    Full Text Available Taking a management decision is usually a complex endeavour with many stages. Gathering and assimilating information supposes perception processes based on attitudes which are determined by the values and fundamental beliefs of the individual. These values and beliefs are in a large degree tributary to the national culture to which we belong. The role of cultural particularities in forming perceptions becomes a priority of the economic agents, the manager being the catalyst of information, involved in the integration, administering and updating pertinent information, from the thousands of data available by using IT&C. The quality of the decision depends on the qualities, knowledge and aptitudes of the manager, and this is why it is a good idea to attract a greater number of specialists in the decisional process.

  12. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    Science.gov (United States)

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  13. Sequential decisions: a computational comparison of observational and reinforcement accounts.

    Directory of Open Access Journals (Sweden)

    Nazanin Mohammadi Sepahvand

    Full Text Available Right brain damaged patients show impairments in sequential decision making tasks for which healthy people do not show any difficulty. We hypothesized that this difficulty could be due to the failure of right brain damage patients to develop well-matched models of the world. Our motivation is the idea that to navigate uncertainty, humans use models of the world to direct the decisions they make when interacting with their environment. The better the model is, the better their decisions are. To explore the model building and updating process in humans and the basis for impairment after brain injury, we used a computational model of non-stationary sequence learning. RELPH (Reinforcement and Entropy Learned Pruned Hypothesis space was able to qualitatively and quantitatively reproduce the results of left and right brain damaged patient groups and healthy controls playing a sequential version of Rock, Paper, Scissors. Our results suggests that, in general, humans employ a sub-optimal reinforcement based learning method rather than an objectively better statistical learning approach, and that differences between right brain damaged and healthy control groups can be explained by different exploration policies, rather than qualitatively different learning mechanisms.

  14. 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…

  15. 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…

  16. Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

    Science.gov (United States)

    1981-12-01

    Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

  17. Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

    Directory of Open Access Journals (Sweden)

    Zarah Puspitaningtyas

    2010-10-01

    Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

  18. A communication model of shared decision making: accounting for cancer treatment decisions.

    Science.gov (United States)

    Siminoff, Laura A; Step, Mary M

    2005-07-01

    The authors present a communication model of shared decision making (CMSDM) that explicitly identifies the communication process as the vehicle for decision making in cancer treatment. In this view, decision making is necessarily a sociocommunicative process whereby people enter into a relationship, exchange information, establish preferences, and choose a course of action. The model derives from contemporary notions of behavioral decision making and ethical conceptions of the doctor-patient relationship. This article briefly reviews the theoretical approaches to decision making, notes deficiencies, and embeds a more socially based process into the dynamics of the physician-patient relationship, focusing on cancer treatment decisions. In the CMSDM, decisions depend on (a) antecedent factors that have potential to influence communication, (b) jointly constructed communication climate, and (c) treatment preferences established by the physician and the patient.

  19. Decision Making about Computer Acquisition and Use in American Schools.

    Science.gov (United States)

    Becker, Henry Jay

    1993-01-01

    Discusses the centralization and decentralization of decision making about computer use in elementary and secondary schools based on results of a 1989 national survey. Results unexpectedly indicate that more successful programs are the result of districtwide planning than individual teacher or school-level decision making. (LRW)

  20. The Tension between the Decision and Control Perspectives of Accounting Revisited

    DEFF Research Database (Denmark)

    Christensen, John

    2009-01-01

    to use different accounting systems for different purposes. That is not the norm. The tensions are managed within a single accounting system and that leads to trade-offs in the accounting system. I will revisit these conflicts of uses of accounting systems using product costing, transfer pricing and fair......The accounting system is a carefully managed information system which is used for multiple purposes. Traditionally, the uses are categorized using the main headings of decision and control. Numerous conflicts are the consequence of the multi-purpose accounting system. The easy way out is apparently...

  1. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  2. COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

    Directory of Open Access Journals (Sweden)

    Aldona Skarżyńska

    2014-09-01

    Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

  3. School Psychologist Diagnostic Decision-Making: A Pilot Study

    Science.gov (United States)

    Barnard-Brak, Lucy; Stevens, Tara; Robinson, Eric; Holt, Ann

    2013-01-01

    The current study examined the diagnostic decision-making of school psychologists as a function of a student's disability and academic performance with three research questions using a randomly-selected sample of school psychologists from the state of Texas. Results from the first research question indicated that school psychologists significantly…

  4. Household Schooling and Child Labor Decisions in Rural Bangladesh

    Science.gov (United States)

    Shafiq, M. Najeeb

    2007-01-01

    Using empirical methods, this paper examines household schooling and child labor decisions in rural Bangladesh. The results suggest the following: poverty and low parental education are associated with lower schooling and greater child labor; asset-owning households are more likely to have children combine child labor with schooling; households…

  5. Making the School Uniform Decision: Is It Right for "Your" School?

    Science.gov (United States)

    McDaniel, Thomas R.

    2013-01-01

    Do school uniforms make a difference in student academic performance, school spirit, discipline, and safety? What are the legal restrictions that bear on the school uniform decision in public schools? Do uniform policies lead to less school violence? Do they impose an economic hardship, outweighing the advantages, on low-income families? The…

  6. Framing decisions decision-making that accounts for irrationality, people and constraints

    CERN Document Server

    Frame, J Davidson

    2012-01-01

    The economic crisis of 2008-2009 was a transformational event: it demonstrated that smart people aren''t as smart as they and the public think. The crisis arose because a lot of highly educated people in high-impact positions- political power brokers, business leaders, and large segments of the general public-made a lot of bad decisions despite unprecedented access to data, highly sophisticated decision support systems, methodological advances in the decision sciences, and guidance from highly experienced experts. How could we get things so wrong? The answer, says J. Davidson Frame in Framing

  7. 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.

  8. What's "quickest and easiest?": parental decision making about school trip mode

    Directory of Open Access Journals (Sweden)

    Faulkner Guy EJ

    2010-08-01

    Full Text Available Abstract Background The potential benefits of active school travel (AST are widely recognized, yet there is consistent evidence of a systematic decline in the use of active modes of transportation to school since the middle part of the 20th century. This study explored parental accounts of the school travel mode choice decision-making process. Methods Thirty-seven parents of children (17 who walked; 20 who were driven from four elementary schools in Toronto, Canada participated in semi-structured interviews. The schools varied with respect to walkability of the built environment and socio-economic status. Thematic analysis of interview transcripts identified a two-stage decision-making process. Results An initial decision concerned the issue of escorting or chauffeuring a child to/from school. This decision appeared to be primarily influenced by concerns about traffic, the child's personal safety, and the child's maturity and cognitive ability regarding navigating his/her way to/from school safely. Following the escort decision, parents considered mode choice, typically selecting what they perceived to be the easiest and most convenient way to travel. The ascription of convenience to the various modes of transportation was influenced by perceptions of travel time and/or distance to/from school. Convenience became a particularly salient theme for parents who found it necessary to complete multi-activity trip chains. Conclusions The school travel mode choice decision process is complex. Future research and practice should continue to address safety concerns that are typically the focus of active school transport initiatives while addressing more explicitly the behavioural cost of competing mode choices.

  9. School Nurse Perspectives regarding Their Vocational Decisions

    Science.gov (United States)

    Smith, Shirley G.; Firmin, Michael W.

    2009-01-01

    This is a phenomenological, qualitative study of 25 school nurses employed in a large, urban school district in the Midwestern section of the United States. The study's participants possess histories of professional work experiences in nursing specialties other than school nursing. Thematic analysis of the data revealed three prominent factors…

  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. Strategic management accounting and decision making: A survey of the Nigerian Banks

    Directory of Open Access Journals (Sweden)

    Collins S. Oboh

    2017-12-01

    Full Text Available This paper attempts an empirical examination of the practicality of strategic management accounting (SMA adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies. Keywords: Strategic management accounting, Decision making, Market share, Banks, Nigeria

  12. 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.

  13. Cost account in agriculture with particular accordance to requirements of decision making process and controls

    Directory of Open Access Journals (Sweden)

    Tomasz Kondraszuk

    2009-01-01

    Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

  14. Constructions of accountability in child protection workers decision-making processes

    DEFF Research Database (Denmark)

    Schrøder, Ida Marie

    2014-01-01

    collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

  15. Improved Decision Making for School Organization. What and What for

    Science.gov (United States)

    Myers, Donald A.; Sinclair, Robert

    1973-01-01

    A framework of 13 decision criteria to give educators help in comparing the relative merits of different forms of school organization. The methods of school organization judged to be in widespread use and defined in the article are (1) the self-contained classroom, team teaching, departmentalization, modular scheduling, differentiated staffing,…

  16. Psychological Predictors of Career Decision Among School-going ...

    African Journals Online (AJOL)

    This study examined the contributory impact of spirituality, parental involvement and locus of control to the prediction of career decision-making among school going adolescents. A multiple regression statistical method was used in analyzing the data collected from 150 final year secondary school students. They were ...

  17. The Fearless School Leader: Making the Right Decisions

    Science.gov (United States)

    McCabe, Cynthia

    2011-01-01

    This book identifies the six fearless decisions that school leaders need to make to be successful. The author analyzes the top fears that impede effective leadership and lower student achievement, then provides a step by step antidote that will change fear into intention, increase confidence, and produce positive results in your school. In this…

  18. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of economic condit...

  19. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condit...

  20. The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

    OpenAIRE

    Nyland, Kari; Pettersen, Inger Johanne

    2004-01-01

    This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

  1. Grievance and Arbitration Practices and Decisions in Schools: Outcomes of Rational Decision Making?

    Science.gov (United States)

    Osborne-Lampkin, La'Tara

    2010-01-01

    Some researchers suggest that grievance procedures and the arbitration process are effective tools that encourage careful decision making by school districts and administrative staff in the handling of personnel decisions (Shipley, 1974). Others contend that grievance procedures, which typically include arbitration as the final stage of the…

  2. Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

    OpenAIRE

    McBride, Freda D. H.

    1998-01-01

    This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

  3. More Heads Are Better than One: School-Based Decision-Making in Varied School Environments

    Science.gov (United States)

    Mokoena, Sello; Machaisa, Rebotile

    2018-01-01

    In this multi-case qualitative study the degree to which school-based decision-making (SBDM) is understood and conceptualised by the members of school governing bodies (SGBs)--educators, chairpersons of SGBs, principals, and learner representative councils-as well the extent to which decisions were shared among the various groups represented on…

  4. 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

  5. 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 ...

  6. 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…

  7. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    Science.gov (United States)

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  8. Professional autonomy in 21st century healthcare: Nurses' accounts of clinical decision-making

    DEFF Research Database (Denmark)

    Traynor, Michael; Boland, Maggie; Buus, Niels

    2010-01-01

    Autonomy in decision-making has traditionally been described as a feature of professional work, however the work of healthcare professionals has been seen as steadily encroached upon by State and managerialist forces. Nursing has faced particular problems in establishing itself as a credible....... The study uses accounts of decision-making to gain insight into contemporary professional nursing. The study also aims to explore the usefulness of a theory of professional work set out by Jamous and Peloille (1970). The analysis draws on notions of interpretive repertoires and elements of narrative...... analysis. We identified two interpretive repertoires: 'clinical judgement' which was used to describe the different grounds for making judgements; and 'decision-making' which was used to describe organisational circumstances influencing decision-making. Jamous and Peloille's theory proved useful...

  9. Communication of bed allocation decisions in a critical care unit and accountability for reasonableness

    Directory of Open Access Journals (Sweden)

    Swota Alissa H

    2005-10-01

    Full Text Available Abstract Background Communication may affect perceptions of fair process for intensive care unit bed allocation decisions through its impact on the publicity condition of accountability for reasonableness. Methods We performed a qualitative case study to describe participant perceptions of the communication of bed allocation decisions in an 18-bed university affiliated, medical-surgical critical care unit at Sunnybrook and Women's College Health Sciences Centre. Interviewed participants were 3 critical care physicians, 4 clinical fellows in critical care, 4 resource nurses, 4 "end-users" (physicians who commonly referred patients to the unit, and 3 members of the administrative staff. Median bed occupancy during the study period (Jan-April 2003 was 18/18; daily admissions and discharges (median were 3. We evaluated our description using the ethical framework "accountability for reasonableness" (A4R to identify opportunities for improvement. Results The critical care physician, resource nurse, critical care fellow and end-users (trauma team leader, surgeons, neurosurgeons, anesthesiologists functioned independently in unofficial "parallel tracks" of bed allocation decision-making; this conflicted with the official designation of the critical care physician as the sole authority. Communication between key decision-makers was indirect and could exclude those affected by the decisions; notably, family members. Participants perceived a lack of publicity for bed allocation rationales. Conclusion The publicity condition should be improved for critical care bed allocation decisions. Decision-making in the "parallel tracks" we describe might be unavoidable within usual constraints of time, urgency and demand. Formal guidelines for direct communication between key participants in such circumstances would help to improve the fairness of these decisions.

  10. Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

    Science.gov (United States)

    Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

    2011-01-01

    Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

  11. TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

  12. Instructional decision making of high school science teachers

    Science.gov (United States)

    Carver, Jeffrey S.

    The instructional decision-making processes of high school science teachers have not been well established in the literature. Several models for decision-making do exist in other teaching disciplines, business, computer game programming, nursing, and some fields of science. A model that incorporates differences in science teaching that is consistent with constructivist theory as opposed to conventional science teaching is useful in the current climate of standards-based instruction that includes an inquiry-based approach to teaching science. This study focuses on three aspects of the decision-making process. First, it defines what factors, both internal and external, influence high school science teacher decision-making. Second, those factors are analyzed further to determine what instructional decision-making processes are articulated or demonstrated by the participants. Third, by analyzing the types of decisions that are made in the classroom, the classroom learning environments established as a result of those instructional decisions are studied for similarities and differences between conventional and constructivist models. While the decision-making process for each of these teachers was not clearly articulated by the teachers themselves, the patterns that establish the process were clearly exhibited by the teachers. It was also clear that the classroom learning environments that were established were, at least in part, established as a result of the instructional decisions that were made in planning and implementation of instruction. Patterns of instructional decision-making were different for each teacher as a result of primary instructional goals that were different for each teacher. There were similarities between teachers who exhibited more constructivist epistemological tendencies as well as similarities between teachers who exhibited a more conventional epistemology. While the decisions that will result from these two camps may be different, the six step

  13. Family Background and Optimal Schooling Decisions.

    Science.gov (United States)

    Lazear, Edward

    1980-01-01

    Examines whether variations in the levels of attained schooling across groups can be explained by a model that assumes that captial markets are perfect and that individuals maximize wealth. Available from Editorial Office, Review of Economics and Statistics, M-8 Littauer Center, Cambridge, MA 02138. (Author/IRT)

  14. 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…

  15. Using multi-criteria decision methods for selecting a language school

    Directory of Open Access Journals (Sweden)

    Mileine Henriques Elias Velasco

    2014-11-01

    Full Text Available Nowadays, the interest of organizations by professionals who have deep knowledge concerning more than one language has been increasing. In this scenario, the choice of a language school has been one of the most common decision problems, which has been often made on the basis of word-of-mouth, marketing activities of schools and trials without criteria. In order to contribute to this problem, this paper presents a study in which two multi-criteria decision aid methods (AHP and Weighted Average were used to select a language school. Thus, the degree of importance of criteria relating to the problem and the degree of satisfaction of undergraduate and postgraduate students in relation to language schools they study were taken into account. The best ranked language school was the same for both MCDA methods, although some schools have obtained different positions. It was found that the analysis with AHP is richer and more elaborate than with the Weighted Average method. However, the large number of pairwise comparisons which were required to the study demanded significant attention and cognitive effort from the decision maker, and more time to perform the analysis - aspects that may contribute to the preference for the Weighted Average method in similar studies.

  16. DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Boghean Florin

    2014-07-01

    Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

  17. 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…

  18. 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...

  19. 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…

  20. Professional autonomy in 21st century healthcare: nurses' accounts of clinical decision-making.

    Science.gov (United States)

    Traynor, Michael; Boland, Maggie; Buus, Niels

    2010-10-01

    Autonomy in decision-making has traditionally been described as a feature of professional work, however the work of healthcare professionals has been seen as steadily encroached upon by State and managerialist forces. Nursing has faced particular problems in establishing itself as a credible profession for reasons including history, gender and a traditional subservience to medicine. This paper reports on a focus group study of UK nurses participating in post-qualifying professional development in 2008. Three groups of nurses in different specialist areas comprised a total of 26 participants. The study uses accounts of decision-making to gain insight into contemporary professional nursing. The study also aims to explore the usefulness of a theory of professional work set out by Jamous and Peloille (1970). The analysis draws on notions of interpretive repertoires and elements of narrative analysis. We identified two interpretive repertoires: 'clinical judgement' which was used to describe the different grounds for making judgements; and 'decision-making' which was used to describe organisational circumstances influencing decision-making. Jamous and Peloille's theory proved useful for interpreting instances where the nurses collectively withdrew from the potential dangers of too extreme claims for technicality or indeterminacy in their work. However, their theory did not explain the full range of accounts of decision-making that were given. Taken at face value, the accounts from the participants depict nurses as sometimes practising in indirect ways in order to have influence in the clinical and bureaucratic setting. However, a focus on language use and in particular, interpretive repertoires, has enabled us to suggest that despite an overall picture of severely limited autonomy, nurses in the groups reproduced stories of the successful accomplishment of moral and influential action. Copyright © 2010 Elsevier Ltd. All rights reserved.

  1. The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

    OpenAIRE

    Nobes, Christopher; Stadler, Christian

    2015-01-01

    This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

  2. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  3. 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.

  4. 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…

  5. 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…

  6. Court Decisions Specific to Public School Responses to Student Concussions

    Science.gov (United States)

    Zirkel, Perry A.

    2016-01-01

    This article provides an up-to-date and comprehensive canvassing of the judicial case law concerning the responses to students with concussions in the public school context. The two categories of court decisions are (a) those concerning continued participation in interscholastic athletics, referred to under the rubric of "return to play"…

  7. Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?

    Directory of Open Access Journals (Sweden)

    Evi Rahmawati

    2016-01-01

    Full Text Available This paper reviews the issues on the support and criticism of historical cost accounting (HCA and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996 provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against HCA, still there are more benefits that we can gain through HCA.

  8. 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...

  9. 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)

  10. 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,…

  11. 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…

  12. 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)…

  13. Culture, Motivation, and Vocational Decision-Making of Australian Senior High School Students in Private Schools

    Science.gov (United States)

    Jung, Jae Yup; McCormick, John; Gregory, Gary; Barnett, Kerry

    2011-01-01

    The purpose of this study was to investigate the roles of culture and motivation in the occupational decisions of senior high school students attending private schools. A theoretical framework guided the study. A questionnaire was administered to 492 Grade 11 students attending a stratified random sample of six independent (private) schools…

  14. 76 FR 6819 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-02-08

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... or not participate in accounting and auditing relief for Federal oil and gas marginal properties... September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal onshore or...

  15. 75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2010-01-12

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

  16. Influence of Science, Technology, and Engineering Curriculum on Rural Midwestern High School Student Career Decisions

    Science.gov (United States)

    Killingsworth, John

    Low degree completion in technical and engineering degrees is a growing concern for policymakers and educators in the United States. This study was an examination of the behaviors of adolescents specific to career decisions related to technology and engineering. The central research question for this study was: do rural, Midwestern high school technical and engineering curricula serve to engage students sufficiently to encourage them to persist through high school while sustaining their interests in technology and engineering careers? Engaging students in technology and engineering fields is the challenge for educators throughout the country and the Midwest. Rural schools have the additional challenge of meeting those issues because of resource limitations. Students in three Midwestern schools were surveyed to determine the level of interest in technology and engineering. The generalized likelihood ratio test was used to overcome concerns for small sample sizes. Accounting for dependent variables, multiple independent variables are examined using descriptive statistics to determine which have greater influence on career decisions, specifically those related to technology and engineering. A typical science curriculum is defined for rural Midwestern high schools. This study concludes that such curriculum achieves the goal of maintaining or increasing student interest and engagement in STEM careers. Furthermore, those schools that incorporate contextual and experiential learning activities into the curriculum demonstrate increased results in influencing student career choices toward technology and engineering careers. Implications for parents, educators, and industry professionals are discussed.

  17. 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,…

  18. 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…

  19. 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…

  20. 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…

  1. TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

    Directory of Open Access Journals (Sweden)

    Vadim Alexandrovich Lomazov

    2013-10-01

    Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

  2. 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…

  3. 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...

  4. 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…

  5. 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...

  6. Simulating school closure policies for cost effective pandemic decision making

    Directory of Open Access Journals (Sweden)

    Araz Ozgur M

    2012-06-01

    Full Text Available Abstract Background Around the globe, school closures were used sporadically to mitigate the 2009 H1N1 influenza pandemic. However, such closures can detrimentally impact economic and social life. Methods Here, we couple a decision analytic approach with a mathematical model of influenza transmission to estimate the impact of school closures in terms of epidemiological and cost effectiveness. Our method assumes that the transmissibility and the severity of the disease are uncertain, and evaluates several closure and reopening strategies that cover a range of thresholds in school-aged prevalence (SAP and closure durations. Results Assuming a willingness to pay per quality adjusted life-year (QALY threshold equal to the US per capita GDP ($46,000, we found that the cost effectiveness of these strategies is highly dependent on the severity and on a willingness to pay per QALY. For severe pandemics, the preferred strategy couples the earliest closure trigger (0.5% SAP with the longest duration closure (24 weeks considered. For milder pandemics, the preferred strategies also involve the earliest closure trigger, but are shorter duration (12 weeks for low transmission rates and variable length for high transmission rates. Conclusions These findings highlight the importance of obtaining early estimates of pandemic severity and provide guidance to public health decision-makers for effectively tailoring school closures strategies in response to a newly emergent influenza pandemic.

  7. 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…

  8. Accountability for Public Expenditure under "Building Schools for the Future"

    Science.gov (United States)

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

    This paper examines the disclosure and reporting of expenditure under the UK government's "Building Schools for the Future" programme. The study finds that there is little detailed and useful financial reporting, and the public's right to know under Freedom of Information Act 2000 is very limited. The lack of such information makes it…

  9. 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…

  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. 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. 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.

  13. Frontal theta accounts for individual differences in the cost of conflict on decision making.

    Science.gov (United States)

    Pinner, John F L; Cavanagh, James F

    2017-10-01

    Cognitive conflict is often experienced as a difficult, frustrating, and aversive state. Recent studies have indicated that conflict acts as an implicit cost during learning, valuation, and the instantiation of cognitive control. Here we investigated if an implicit manipulation of conflict also influences explicit decision making to risk. Participants were required to perform a Balloon Analogue Risk Task wherein the virtual balloon was inflated by performing a flankers task. By varying the percent of incongruent flanker trials between balloons, we hypothesized that participants would pump the balloon fewer times in conditions of higher conflict and that frontal midline theta would account for significant variance in this relationship. Across two studies, we demonstrate that conflict did not elicit reliable behavioral changes in this task across participants. However, individual differences in frontal theta power accounted for significant variance by predicting diminished balloon pumps. Thus, while conflict costs may act as investments to some individuals (invigorating behavior), it is aversive to others (diminishing behavior), and frontal midline theta power accounts for these varying behavioral tendencies between individuals. These findings demonstrate how frontal midline theta is not only a candidate mechanism for implementing cognitive control, but it is sensitive to the inherent costs therein. Copyright © 2017 Elsevier B.V. All rights reserved.

  14. Redesigning School Accountability and Support: Progress in Pioneering States

    Science.gov (United States)

    Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

    2016-01-01

    How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

  15. Response to "Redesigning Systems of School Accountability": Addressing Underlying Inequities

    Science.gov (United States)

    Gil, Elizabeth; Kim, Taeyon

    2018-01-01

    As Bae (2018) suggests, one way to fill gaps between a holistic view of student learning and accountability policy implementation is to use multiple measures that reflect diverse perspectives of learning. The purpose of this commentary is to provide a discussion of issues, which need to be considered in order to achieve the desired outcomes of…

  16. 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…

  17. A Simple Economic Theory of Skill Accumulation and Schooling Decisions

    OpenAIRE

    William Blankenau; Gabriele Camera

    2006-01-01

    We propose a model of schooling that can account for the observed heterogeneity in workers' productivity and educational attainment. Identical unskilled agents can get a degree at a cost, but becoming skilled entails an additional unobservable effort cost. Individual labor can then be used as an input in pairwise production matches. Two factors affect students' desire to build human capital: degrees imperfectly signal productivity, and contract imperfections generate holdup problems. Multiple...

  18. 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…

  19. 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…

  20. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    NARCIS (Netherlands)

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types

  1. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  2. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  3. Science Teacher Decision-Making in a Climate of Heightened Accountability: A Rhizomatic Case Study Analysis of Two Science Departments in New York City

    Science.gov (United States)

    Purohit, Kiran Dilip

    Secondary science teachers make many daily decisions in the enactment of curriculum. Although curriculum materials are widely available to address science content, practices, and skills, the consideration that goes into deciding how and whether to use such materials is complicated by teachers' beliefs about science, their understandings of school-level accountability and testing measures, and their perspectives on the adolescent students they teach. This study addresses the need to understand how teachers consider multiple forces in their enactment of science curriculum. The purpose of this study was to explore the ways that discourses around accountability, science, and science education emerge in the narratives around teachers' decision-making in secondary science classrooms. Using a case study approach, I worked at two school sites with two pairs of science teachers. We established criteria for critical incidents together, then teachers identified critical decision-making moments in their classrooms. We analyzed those incidents together using a consultancy protocol, allowing teachers to focus their thinking on reframing the incidents and imagining other possible outcomes. Using post-structuralist rhizomatics, I assembled analyses of teachers' discussions of the critical incidents in the form of dramatization--scenes and monologues. I then developed two major interpretive strands. First, I connected teachers' sense of having "no time" to blocs of affect tied to larger discourses of national security, teacher accountability, and the joy of scientific discovery. Second, I demonstrated how teachers' concern in following logical pathways and sequences in science relates to the imposition of accountability measures that echo the outcomes-driven logic of the learning sciences. Across both interpretations, I found accountability to be complex, multidirectional, and unpredictable in how it works on and through teachers as they make decisions. Research in this area has

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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:…

  10. 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,…

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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.

  18. 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…

  19. Gamification of dietary decision-making in an elementary-school cafeteria.

    Directory of Open Access Journals (Sweden)

    Brooke A Jones

    Full Text Available Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV. School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8 played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design. School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools.

  20. Gamification of Dietary Decision-Making in an Elementary-School Cafeteria

    Science.gov (United States)

    Jones, Brooke A.; Madden, Gregory J.; Wengreen, Heidi J.; Aguilar, Sheryl S.; Desjardins, E. Anne

    2014-01-01

    Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV). School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8) played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design). School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools. PMID:24718587

  1. Gamification of dietary decision-making in an elementary-school cafeteria.

    Science.gov (United States)

    Jones, Brooke A; Madden, Gregory J; Wengreen, Heidi J; Aguilar, Sheryl S; Desjardins, E Anne

    2014-01-01

    Despite the known health benefits of doing so, most US children do not consume enough fruits and vegetables (FV). School-based interventions can be effective in increasing FV consumption, but the most effective of these require that schools allocate their time, effort, and financial resources to implementing the program: expenditures that schools may be reluctant to provide in climates of academic accountability and economic austerity. The present demonstration project used a behaviorally based gamification approach to develop an intervention designed to increase FV consumption while minimizing material and labor costs to the school. During the intervention, the school (N = 180 students in grades K-8) played a cooperative game in which school-level goals were met by consuming higher-than-normal amounts of either fruit or vegetables (alternating-treatments experimental design). School-level consumption was quantified using a weight-based waste measure in the cafeteria. Over a period of 13 school days, fruit consumption increased by 66% and vegetable consumption by 44% above baseline levels. Use of an alternating-treatment time-series design with differential levels of FV consumption on days when fruit or vegetable was targeted for improvement supported the role of the intervention in these overall consumption increases. In post-intervention surveys, teachers rated the intervention as practical in the classroom and enjoyed by their students. Parent surveys revealed that children were more willing to try new FV at home and increased their consumption of FV following the intervention. These findings suggest that a behaviorally based gamification approach may prove practically useful in addressing concerns about poor dietary decision-making by children in schools.

  2. 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.

  3. Motivated information processing and group decision-making : Effects of process accountability on information processing and decision quality

    NARCIS (Netherlands)

    Scholten, Lotte; van Knippenberg, Daan; Nijstad, Bernard A.; De Dreu, Carsten K. W.

    Integrating dual-process models [Chaiken, S., & Trope, Y. (Eds.). (1999). Dual-process theories in social psychology. NewYork: Guilford Press] with work on information sharing and group decision-making [Stasser, G., & Titus, W. (1985). Pooling of unshared information in group decision making: biased

  4. 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…

  5. 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…

  6. A Decision Making Account for the Cognitive Processing of Demorgan´S Laws

    Directory of Open Access Journals (Sweden)

    Razumiejczyk, Eugenia

    2010-07-01

    Full Text Available The aim of this contribution is to propose a preliminary account for the intuitive recognition of the logical equivalences attributed to Augustus DeMorgan. Such equivalences concerned with the negation of conjunctions and disjunctions have been previoulsy studied only in the context of syllogistic tasks, but not from the perspective of decision making. An on-line exploratory study was conducted to test two hypotheses. The first hypothesis states that DeMorgan´s law for the negation of conjunctions is easier to recognize than the corresponding law for the disjunctions case. The second hypothesis states that spontaneous errors in the recognition of DeMorgan´s laws follow a cognitive pattern. The results obtained for the first hypothesis suggest that the disjunctions case is more intuitive than the conjunctions case. An heuristic explanation for such unexpected result is suggested. The second hypothesis testing results suggest that the observed errors are not random. Suggestions for future research are proposed.

  7. 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.

  8. Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

    OpenAIRE

    Bourgeois-Gironde , Sacha; Giraud , Raphaël

    2005-01-01

    We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

  9. The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students

    DEFF Research Database (Denmark)

    Pillalamarri, Sudarshan Kumar; Holm, Claus

    that novice accounting students cannot differentiate between these two types of reasoning, but would exhibit order effects while making ethical decisions. One hundred forty graduate accounting students from universities in Denmark respond to an audit-specific DIT instrument, measuring prescriptive...... investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Rest (1979, 1983, 1991) categorizes moral reasoning into prescriptive reasoning i.e. consideration of what should ideally be done to resolve a particular ethical dilemma...... and deliberative reasoning i.e. consideration of what would actually be done in resolving ethical dilemmas. Because of lack of work experience, novice accounting students often do not face scenarios where there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes...

  10. 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…

  11. 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...

  12. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    OpenAIRE

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types of reasoning: explicit/implicit, rational/affective, fast/slow, etc. Consequently, much research has focused on characterizing the two different processes. Less extensive are the attempts to find ...

  13. "Knowledge" in English Primary Schools' Decision-Making about Sex and Relationships Education

    Science.gov (United States)

    Wilder, Rachel

    2018-01-01

    Objective: To assess what kinds of knowledge policymakers in a sample of English primary schools utilised to make decisions about their school's sex and relationships education policy. Method: Semi-structured interviews were conducted with policymakers at three primary schools in the southwest of England, and documentary analysis of the schools'…

  14. Spatiotemporal dynamics of random stimuli account for trial-to-trial variability in perceptual decision making

    Science.gov (United States)

    Park, Hame; Lueckmann, Jan-Matthis; von Kriegstein, Katharina; Bitzer, Sebastian; Kiebel, Stefan J.

    2016-01-01

    Decisions in everyday life are prone to error. Standard models typically assume that errors during perceptual decisions are due to noise. However, it is unclear how noise in the sensory input affects the decision. Here we show that there are experimental tasks for which one can analyse the exact spatio-temporal details of a dynamic sensory noise and better understand variability in human perceptual decisions. Using a new experimental visual tracking task and a novel Bayesian decision making model, we found that the spatio-temporal noise fluctuations in the input of single trials explain a significant part of the observed responses. Our results show that modelling the precise internal representations of human participants helps predict when perceptual decisions go wrong. Furthermore, by modelling precisely the stimuli at the single-trial level, we were able to identify the underlying mechanism of perceptual decision making in more detail than standard models. PMID:26752272

  15. Factors influencing teacher decisions on school, classroom, and curriculum

    Science.gov (United States)

    Crocker, Robert K.; Banfield, Helen

    This article describes a study designed to explore sources of influence on the judgments made by science teachers on school characteristics, classroom features, and properties of a science curriculum. The study had its theoretical basis in the concept that members of a social organization operate under certain functional paradigms, which govern their approach to events within the organization, and particularly to the implementation of innovations. Empirically, the study formed part of the Canadian contribution to the Second International Science Study, and was based on a survey of some 2000 Canadian teachers. The survey used an adaptation of policy capturing methodology, in which teachers were presented with variations in a hypothetical scenario designed to simulate a decision-making situation. Results suggest that teachers' judgments center around a number of factors, the primary ones being concern for student ability and interest, teaching methods, and school spirit and morale. On the other hand, variations in the scientific basis of a curriculum appear to exert little influence. The results are interpreted as indicators of the major elements of teacher functional paradigms.

  16. Internal Control Environment Forces and Financial Reporting Decisions Made by Financial Accountants. The 1999 Delta Pi Epsilon Doctoral Research Award.

    Science.gov (United States)

    D'Aquila, Jill M.

    2000-01-01

    Responses from 188 certified public accountants indicated that those who perceived an organizational tone fostering ethical behavior were more likely to report financial information fairly. When presented with six ethical dilemmas, they made decisions that resulted in misrepresented information for an average of 1.5 dilemmas. (SK)

  17. 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…

  18. 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...

  19. 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.

  20. Cognitive Development Effects of Teaching Probabilistic Decision Making to Middle School Students

    Science.gov (United States)

    Mjelde, James W.; Litzenberg, Kerry K.; Lindner, James R.

    2011-01-01

    This study investigated the comprehension and effectiveness of teaching formal, probabilistic decision-making skills to middle school students. Two specific objectives were to determine (1) if middle school students can comprehend a probabilistic decision-making approach, and (2) if exposure to the modeling approaches improves middle school…

  1. School characteristics influencing the implementation of a data-based decision making intervention

    NARCIS (Netherlands)

    van Geel, Marieke Johanna Maria; Visscher, Arend J.; Teunis, B.

    2017-01-01

    There is an increasing global emphasis on using data for decision making, with a growing body of research on interventions aimed at implementing and sustaining data-based decision making (DBDM) in schools. Yet, little is known about the school features that facilitate or hinder the implementation of

  2. The Extent of Teacher Participation in Decision-Making in Secondary Schools in Zimbabwe

    Science.gov (United States)

    Wadesango, Newman

    2010-01-01

    In Zimbabwe, there have been some debates on democratisation and decentralisation, which led to the development of policies meant to increase teacher participation in decision-making in schools. However, despite these developments, teacher participation in decision-making in Zimbabwean schools is regarded as insignificant. Teachers work closely…

  3. Formal and Informal Parental Involvement in School Decision-Making in Denmark.

    Science.gov (United States)

    Ravn, Birte

    1998-01-01

    Discusses and critiques both formal and informal parental involvement in education decision making in Denmark's primary and lower secondary schools. Describes the educational and political trends that have led to an emphasis on decentralized decision making and home-school cooperation in the Danish Education System. Considers a model of joint…

  4. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

  5. 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.

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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)

  17. 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…

  18. 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. 

  19. Factors that Adolescent Males Take into Account in Decisions about an Unplanned Pregnancy

    Science.gov (United States)

    Corkindale, Carolyn J.; Condon, John T.; Russell, Alan; Quinlivan, Julie A.

    2009-01-01

    Little is known about what factors adolescent males consider important when making decisions concerning the resolution of an unplanned pregnancy with a teenage partner. Young men's influence on pregnancy outcome decisions can play an important part in the subsequent psychological adjustment of the female. The present report draws on data from a…

  20. 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.

  1. K-12 Schools: The Effect of Public School Choices on Marine Families’ Co-Location Decisions

    Science.gov (United States)

    2017-03-01

    3. REPORT TYPE AND DATES COVERED Master’s thesis 4. TITLE AND SUBTITLE K-12 SCHOOLS: THE EFFECT OF PUBLIC SCHOOL CHOICES ON MARINE FAMILIES’ CO...be educated ? One theory regarding decision-making in general is the rational choice theory . This approach to explaining the process of making...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA THESIS Approved for public release. Distribution is unlimited. K-12 SCHOOLS

  2. 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.

  3. The School Psychologist as a Facilitator of Parent Involvement in Decisions Concerning Their Children. An Overview.

    Science.gov (United States)

    Lapides, Joseph

    Factors influencing decision making are reviewed, and strategies which a school psychologist can use to increase parent involvement in decisions about their handicapped children are delineated. It is explained that four types of interventions are effective in promoting parental involvement: decision counseling, the balance sheet schema to help…

  4. Heuristic Principles and Cognitive Bias in Decision Making: Implications for Assessment in School Psychology.

    Science.gov (United States)

    Davidow, Joseph; Levinson, Edward M.

    1993-01-01

    Describes factors that may bias psychoeducational decision making and discusses three heuristic principles that affect decision making. Discusses means by which school psychologists can be made aware of these heuristic principles and encouraged to consider them when making psychoeducational decisions. Also discusses methods by which bias in…

  5. How High School Students Construct Decision-Making Strategies for Choosing Colleges

    Science.gov (United States)

    Govan, George V.; Patrick, Sondra; Yen, Cherng-Jyn

    2006-01-01

    This study examined how high school seniors construct decision-making strategies for choosing a college to attend. To comprehend their decision-making strategies, we chose to examine this process through the theoretical lens of bounded rationality, which brings to light the complexity in constructing a college choice decision-making strategy…

  6. Local Management of Schools: Rationality and Decision-Making in the Employment of Teachers.

    Science.gov (United States)

    Huckman, Lynda; Hill, Tim

    1994-01-01

    Examines the use of rational planning techniques in five English elementary schools. Discusses the decision-making processes used to determine the employment and remuneration of teachers. Finds that the decree of control over decision making was related closely to the extent to which decisions would contribute to solutions of other school…

  7. A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

    Science.gov (United States)

    Zendehrouh, Sareh

    2015-11-01

    Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

  8. Effects of Social Psychological Phenomena on School Psychologists' Ethical Decision-Making: A Preliminary Empirical Analysis

    Science.gov (United States)

    Klose, Laurie McGarry; Lasser, Jon; Reardon, Robert F.

    2012-01-01

    This preliminary, exploratory study examines the impact of select social psychological phenomena on school-based ethical decision-making of school psychologists. Responses to vignettes and hypothetical statements reflecting several social psychological phenomena were collected from 106 practicing school psychologists. Participants were asked to…

  9. Relationship of Teachers' Readiness for Change with Their Participation in Decision Making and School Culture

    Science.gov (United States)

    Inandi, Yusuf; Giliç, Fahrettin

    2016-01-01

    The aim of this research is to study the relationship between primary school teachers' level of participation in decision making, school culture and their level of readiness for change. The data in the study were collected from 597 primary school teachers (304 men and 293 women) in central districts of Mersin in 2014 spring semester. Participation…

  10. Decision-Making Processes in Texas School Districts That Arm Personnel

    Science.gov (United States)

    Domain, Melinda Willoughby

    2014-01-01

    This qualitative phenomenological study employed narrative inquiry to describe the decision-making processes that Texas school districts followed in enacting firearms policies that allow school employees to carry concealed weapons on district property. Exploration of the lived experiences of eight Texas superintendents in such schools contributed…

  11. Understanding Farmers’ Decision-Making in Agricultural Water Fee Payment in China: The Role of Mental Accounting

    Directory of Open Access Journals (Sweden)

    Weikang Zhang

    2016-08-01

    Full Text Available To better understand farmers’ refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmental policies of reform of rural taxes and fees, direct agricultural subsidy programs, and agricultural water fees individually influence farmers’ decisions in paying the agricultural water fees. Using fieldwork data from 577 farmers and 20 water managers in Sichuan, we explore farmers’ information processing regarding paying agricultural water fees via three sequential mental accounting processes, with the associated underlying principles and measures behind each process. We find that the information processing in three mental accounting scenarios related to the agricultural water fee elucidates farmers’ observed behaviors in rural China. Generally, in the three mental accounting scenarios, two conditional intuitive expectations and nine conditional intuitive preferences are formed; however, the conditions of those expectations or preferences cannot be matched with the facts due to the reform of rural taxes and fees, the direct agricultural subsidy programs, and the internal attributes of agricultural water fee, which interpret those negative behaviors in rural China. Additionally, this paper offers a view into how previous policies create negative psychological externalities (such as farmers’ psychological dependence on the government through mental accounting to negatively influence agents’ subsequent decision-making; it highlights the significance of underlying mental factors and information processing of negative behaviors in policymaking for managing or conserving common pool resources.

  12. 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.

  13. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    Science.gov (United States)

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  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. 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:…

  16. Improving Military Accounting to Support the Military Decision-Making Process

    National Research Council Canada - National Science Library

    Smith, Billy

    2001-01-01

    ... to support our national defense interests and security. The creation of the Defense Finance and Accounting Service and a number of new financial and logistics information systems will provide faster responsiveness and reliability...

  17. Improving Military Accounting to Support the Military Decision-Making Process

    National Research Council Canada - National Science Library

    Smith, Billy

    2001-01-01

    .... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...

  18. Comparative approaches to studying strategy: towards an evolutionary account of primate decision making.

    Science.gov (United States)

    Brosnan, Sarah F; Beran, Michael J; Parrish, Audrey E; Price, Sara A; Wilson, Bart J

    2013-07-18

    How do primates, humans included, deal with novel problems that arise in interactions with other group members? Despite much research regarding how animals and humans solve social problems, few studies have utilized comparable procedures, outcomes, or measures across different species. Thus, it is difficult to piece together the evolution of decision making, including the roots from which human economic decision making emerged. Recently, a comparative body of decision making research has emerged, relying largely on the methodology of experimental economics in order to address these questions in a cross-species fashion. Experimental economics is an ideal method of inquiry for this approach. It is a well-developed method for distilling complex decision making involving multiple conspecifics whose decisions are contingent upon one another into a series of simple decision choices. This allows these decisions to be compared across species and contexts. In particular, our group has used this approach to investigate coordination in New World monkeys, Old World monkeys, and great apes (including humans), using identical methods. We find that in some cases there are remarkable continuities of outcome, as when some pairs in all species solved a coordination game, the Assurance game. On the other hand, we also find that these similarities in outcomes are likely driven by differences in underlying cognitive mechanisms. New World monkeys required exogenous information about their partners' choices in order to solve the task, indicating that they were using a matching strategy. Old World monkeys, on the other hand, solved the task without exogenous cues, leading to investigations into what mechanisms may be underpinning their responses (e.g., reward maximization, strategy formation, etc.). Great apes showed a strong experience effect, with cognitively enriched apes following what appears to be a strategy. Finally, humans were able to solve the task with or without exogenous cues

  19. The Role of School in Educational Decisions during the Transition to High School Public Institutions in Mexico City context

    Directory of Open Access Journals (Sweden)

    Eduardo Rodríguez Rocha

    2016-09-01

    Full Text Available This article analyzes the role of schools in educational choices in the transition to public high schools in Mexico City. Secondary schools have the potential to influence educational choices, through the development of certain educational functions. This influence comes in different ways, and is relatively independent of adscriptive characteristics and previous academic performance of students.  Schools serve i as agents contributing to decision making, facilitating continuity on educational trajectories ii or as instances that do not develop explicit actions aimed to link their students to any of the options offered in the post-secondary educational system. While some schools teaching resources are destined to accompany their students during their decision process, others lack of them, abandoning them in this crucial educational event. The article is based on data provided by an ethnographic study conducted in seven high schools in southern Mexico City between January and July 2012

  20. The interplay between cost accounting knowledge and presentation formats in cost-based decision making

    NARCIS (Netherlands)

    Cardinaels, E.

    2008-01-01

    Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines

  1. 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.

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. Like father, Like Son? Collective decisions taking into account family relations

    Directory of Open Access Journals (Sweden)

    Ariádne Scalfoni Rigo

    2018-01-01

    Full Text Available This teaching case aims to promote reflection on other possible economic actions and alternative management models based on proximity relations. It presents a real situation in a community in the interior of Bahia, experienced by a Community Development Bank, which is an innovative experience on solidarity financing in Brazil and worldwide, related to a credit request by a certain Mr. Francisco. In order to protect his son, Pedro, Francisco created a dilemma that Ms. Marta, the credit agent of the Community Development Bank, sought to solve within the Credit Analysis Committee, a collective decision-making structure based on neighborhood relations.  The decision was not easy and involved many variables. This case allows to discuss the influence of community relations on solidarity finances, in collective management structures, and in the dynamics of Community Development Banks.

  8. Sex Differences in Motivational Traits and Ethical Decision Making among Graduating Accounting Majors

    Science.gov (United States)

    Doty, Ed; Tomkiewicz, Joe; Bass, Kenneth

    2005-01-01

    This study is an empirical examination of possible differences between female and male accounting majors' managerial motivational traits, perceptions of ethical issues, ethical judgments, and ethical behavioral intentions regarding ethically equivocal business situations. Subjects were presented with two scales to measure their motivational…

  9. Women’s decision-making autonomy and children’s schooling in rural Mozambique

    OpenAIRE

    Luciana Luz; Victor Agadjanian

    2015-01-01

    Background: Women's decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women's autonomy and children's schooling. Objective: To examine the relationship between rural women's decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child's gender. Methods: The analysis uses data...

  10. Active vs. Passive Decisions and Crowdout in Retirement Savings Accounts: Evidence from Denmark

    DEFF Research Database (Denmark)

    Nielsen, Torben Heien; Leth-Petersen, Søren; Chetty, Raj

    2012-01-01

    Do retirement savings policies – such as tax subsidies or employer-provided pension plans – increase total saving for retirement or simply induce shifting across accounts? We revisit this classic question using 45 million observations on savings for the population of Denmark. We find that a policy......'s impact on total savings depends critically on whether it changes savings rates by active or passive choice. Tax subsidies, which rely upon individuals to take an action to raise savings, have small impacts on total wealth. We estimate that each $1 of tax expenditure on subsidies increases total saving...... by 1 cent. In contrast, policies that raise savings automatically even if individuals take no action – such as employer-provided pensions or automatic contributions to retirement accounts – increase wealth accumulation substantially. Price subsidies only affect the behavior of active savers who respond...

  11. Decision theoretical justification of optimization criteria for near-real-time accountancy procedures

    International Nuclear Information System (INIS)

    Avenhaus, R.

    1992-01-01

    In the beginning of nuclear material safeguards, emphasis was placed on safe detection of diversion of nuclear material. Later, the aspect of timely detection became equally important. Since there is a trade-off between these two objectives, the question of an appropriate compromise was raised. In this paper, a decision theoretical framework is presented in which the objectives of the two players, inspector and inspectee, are expressed in terms of general utility functions. Within this framework, optimal safeguards strategies are defined, and furthermore, conditions are formulated under which the optimization criteria corresponding to the objectives mentioned above can be justified

  12. What Factors Do Allied Health Take Into Account When Making Resource Allocation Decisions?

    Science.gov (United States)

    Lane, Haylee; Sturgess, Tamica; Philip, Kathleen; Markham, Donna; Martin, Jennifer; Walsh, Jill; Hubbard, Wendy; Haines, Terry

    2017-09-12

    Allied health comprises multiple professional groups including dietetics, medical radiation practitioners, occupational therapists, optometrists and psychologists. Different to medical and nursing, Allied health are often organized in discipline specific departments and allocate budgets within these to provide services to a range of clinical areas. Little is known of how managers of allied health go about allocating these resources, the factors they consider when making these decisions, and the sources of information they rely upon. The purpose of this study was to identify the key factors that allied health consider when making resource allocation decisions and the sources of information they are based upon. Four forums were conducted each consisting of case studies, a large group discussion and two hypothetical scenarios to elicit data. A thematic content analysis commenced during post-forum discussions of key factors by forum facilitators. These factors were then presented to an expert working party for further discussion and refinement. Transcripts were generated of all data recordings and a detailed thematic analysis was undertaken by one author to ensure coded data matched the initial thematic analysis. Twelve factors affecting the decision-making of allied health managers and clinicians were identified. One of these factors was disendorsed by the expert working party. The 11 remaining factors can be considered to be key decision-making principles that should be consistently applied to resource allocation. These principles were clustered into three overarching themes of readiness, impact and appropriateness. Understanding these principles now means further research can be completed to more effectively integrate research evidence into health policy and service delivery, create partnerships among policy-makers, managers, service providers and researchers, and to provide support to answer difficult questions that policy-makers, managers and service providers

  13. Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?

    OpenAIRE

    Serge Valant Gandja; Christophe Estay

    2012-01-01

    This article puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by three approaches: resource- based theory, contingency theory and transaction cost theory. A questionnaire was submitted to 79 business heads in Cameroon. The data gathered were subject to Pearson correlation tests, principal component analysis, logistic regression and Spearman rank tests. The study’s results emphasise the influence of...

  14. The Relationship between Decision Making Styles and Leadership Styles among Public Schools Principals

    Science.gov (United States)

    Al-Omari, Aieman Ahmad

    2013-01-01

    The present study examined the relationships between leadership styles and decision-making styles among public schools principals. A total of 108 principals returned questionnaires from Russaifa Education District in Jordan. The Decision Style Inventory and the Administrative Styles Questionnaire were used in this study. "Directive decision…

  15. High School Students' Career Decision-Making Difficulties According to Locus of Control

    Science.gov (United States)

    Kirdök, Oguzhan; Harman, Esranur

    2018-01-01

    This study intends to elaborate upon difficulties in career decisions of high school students with different locus of control. 9th, 10th, 11th and 12th grade students aged 14-19, 282 (%55.4) females, 227 (%44.6) males totaling 509 participants involved in research located in the south of Turkey. Career Decision-Making Difficulties Questionnaire…

  16. Decision-Making as a Struggle and a Play: On Alternative Rationalities in Schools as Organizations

    Science.gov (United States)

    Salo, Petri

    2008-01-01

    In this article an alternative interpretation of the functions of decision-making and the inherent activities at teachers' meetings at schools are presented. The metaphor of "play" is introduced in order to make the teachers' actions during decision-making comprehensible, not only for outsiders, but more importantly for "involved insiders", such…

  17. Common Core Implementation Decisions Made by Principals in Elementary Schools

    Science.gov (United States)

    Norman, Alexis Cienfuegos

    2016-01-01

    The purpose of this study was to understand the decisions elementary principals have made during the Common Core State Standards reform. Specifically, (a) what decisions principals have made to support Common Core implementation, (b) what strategies elementary principals have employed to communicate with stakeholders about Common Core State…

  18. Teaching Empathy and Ethical Decision Making in Business Schools

    Science.gov (United States)

    Baker, Diane F.

    2017-01-01

    Researchers in behavioral ethics seek to understand how individuals respond to the ethical dilemmas in their lives. In any given situation, multiple social and psychological variables interact to influence ethical decision making. The purpose of this article is to explore how one such variable, empathy, affects the ethical decision-making process…

  19. THE PROFITABILITY – AN ATTRIBUTE OF FINANCIAL AND ACCOUNTING NATURE IN THE DECISION TO INVEST

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2014-06-01

    Full Text Available The investments represent the primary factor in the development strategy of an economic entity. The role of the investments begins with their purpose, meaning that the investments involve the increasing of a stock portfolio. The research methodology that is approached in this article is based on the analysis of two factors: net present value and internal rate of profitability. Capital budgeting in an investment project that, without a prior analysis of the efficiency of such a decision, can lead to the total or partial loss of the invested capital. An investment project is efficient if the net present value is positive and has a larger value. An investment project becomes more profitable as the value of the internal rate of profitability gets higher. If the two factors are correctly interpreted they lead to exactly the same conclusions regarding the determination of an investment profitability. We can conclude that the two efficiency factors are complementary, their simultaneous use leading to a better grounding of the investment decision than their separate use.

  20. Parents' Networking Strategies: Participation of Formal and Informal Parent Groups in School Activities and Decisions

    Science.gov (United States)

    Wanat, Carolyn L.

    2010-01-01

    This case study examined parent groups' involvement in school activities and their participation in decision making. Research questions included the following: (1) What is the nature of parent groups in schools? (2) What activities and issues gain parent groups' attention and participation? (3) How do parent groups communicate concerns about…

  1. Who and What Influences School Leaders' Decisions: An Institutional Analysis of the Implementation of Universal Prekindergarten

    Science.gov (United States)

    Casto, Hope G.; Sipple, John W.

    2011-01-01

    School-community interactions facilitate connections between schools and their local surroundings; however, these relationships are subject not only to local political, economic, and social influences but also to broader political and institutional forces. Educational administrators' decisions about programming and partnering can be considered in…

  2. High School Students' Career Decision-Making Pattern across Parenting Styles and Parental Attachment Levels

    Science.gov (United States)

    Cenkseven-Onder, Fulya; Kirdok, Oguzhan; Isik, Erkan

    2010-01-01

    Introduction: The purpose of this research was to investigate career decision among high school students regarding to their parenting styles (authoritative, authoritarian, indulgent, and neglectful) and parental attachment levels. Method: With this purpose, 382 (200 females; 182 males) Turkish high school students aged 14-18 completed Career…

  3. Teacher Participation in Decision Making and Its Impact on School and Teachers

    Science.gov (United States)

    Sarafidou, Jasmin-Olga; Chatziioannidis, Georgios

    2013-01-01

    Purpose: The purpose of this paper is to examine teacher involvement in different domains of decision making in Greek primary schools and explore associations with school and teacher variables. Design/methodology/approach: A survey employing self-administered questionnaires, with a Likert-type scale assessing teachers' actual and desired…

  4. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

    OpenAIRE

    Leszek Michalczyk

    2014-01-01

    In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author's series of publications on accounting engineering (which is herein defined as a concept), the structur...

  5. Problems of making decisions with account of risk and safety factors

    Energy Technology Data Exchange (ETDEWEB)

    Larichev, O I

    1987-01-01

    New trends in making decisions on accidents when using large-scale technologies-NPPs, chemical plants etc., are considered. Three main directions in the investigations in this field are distinguished. One of them consists in risk measuring (its perception by people, ways of its quantitative determination). The second direction consists in increasing the safety of large-scale production systems. Here the following questions are considered: risk assessment (the safety standard statement), site selection for new systems, man-machine interaction problems, development of safer technologies, cost benefit safety analysis. The third direction is connected with the problem of accidents and their analysis. This direction includes considering the reasons and process of the accident development, preparing for the possible accidents, monitoring under extreme conditions, accident effect analysis.

  6. Involvement as inclusion? Shared decision-making in social work practice in Israel: a qualitative account.

    Science.gov (United States)

    Levin, Lia

    2015-03-01

    Shared decision-making (SDM), a representation of shared knowledge and power between social workers and their clients, is gaining popularity and prevalence in social services around the world. In many senses, SDM reflects values traditionally associated with social work and service provision, such as equality and anti-discrimination. In the complex context of social problem-solving, however, the relationship between SDM, social workers and their clients is multi-faceted and deserves particular attention. The current study examined SDM and the dilemmas it entails through interviews conducted in 2012 with 77 Israeli social workers and policy makers whose responses were analysed according to the guiding principles of descriptive phenomenological content analysis and dialogical commonality. Participants' responses represent notions of hope, change, identity and choice. Findings are discussed in correspondence with current and recent trends in Israeli social services, and the social work profession in Israel. © 2014 John Wiley & Sons Ltd.

  7. Problems of making decisions with account of risk and safety factors

    International Nuclear Information System (INIS)

    Larichev, O.I.

    1987-01-01

    New trends in making decisions on accidents when using large-scale technologies-NPPs, chemical plants etc., are considered. Three main directions in the investigations in this field are distinguished. One of them consists in risk measuring (its perception by people, ways of its quantitative determination). The second direction consists in increasing the safety of large-scale production systems. Here the following questions are considered: risk assessment (the safety standard statement), site selection for new systems, man-machine interaction problems, development of safer technologies, cost benefit safety analysis. The third direction is connected with the problem of accidents and their analysis. This direction includes considering the reasons and process of the accident development, preparing for the possible accidents, monitoring under extreme conditions, accident effect analysis

  8. 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.

  9. Parental Involvement in School Governance and Decision Making in Israel

    Science.gov (United States)

    Nir, Adam E.; Bogler, Ronit

    2012-01-01

    A review of the memorandums set by the Israeli Ministry of Education reveals that they stress the importance of parental involvement for schools and children. A review of studies that focused on parental involvement in Israeli school governance suggests that parents' participation is usually confined to the provision of funds, equipment, or other…

  10. 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...

  11. Views of Administrators and Teachers on Participation in Decision Making at School (The City of Ankara Sample)

    Science.gov (United States)

    Gulcan, Murat Gurkan

    2011-01-01

    Any kind of practices at schools are made based on a planned and programmed process. There is a decision taken prior to every action and it is important at what level these decisions are taken. Development of participative management approach at schools positively affects the teaching process. Education staff participation in decisions causes…

  12. The Myth of the Rational Decision Maker: A Framework for Applying and Enhancing Heuristic and Intuitive Decision Making by School Leaders

    Science.gov (United States)

    Davis, Stephen H.

    2004-01-01

    This article takes a critical look at administrative decision making in schools and the extent to which complex decisions conform to normative models and common expectations of rationality. An alternative framework for administrative decision making is presented that is informed, but not driven, by theories of rationality. The framework assumes…

  13. Accounting for Uncertainty in Decision Analytic Models Using Rank Preserving Structural Failure Time Modeling: Application to Parametric Survival Models.

    Science.gov (United States)

    Bennett, Iain; Paracha, Noman; Abrams, Keith; Ray, Joshua

    2018-01-01

    Rank Preserving Structural Failure Time models are one of the most commonly used statistical methods to adjust for treatment switching in oncology clinical trials. The method is often applied in a decision analytic model without appropriately accounting for additional uncertainty when determining the allocation of health care resources. The aim of the study is to describe novel approaches to adequately account for uncertainty when using a Rank Preserving Structural Failure Time model in a decision analytic model. Using two examples, we tested and compared the performance of the novel Test-based method with the resampling bootstrap method and with the conventional approach of no adjustment. In the first example, we simulated life expectancy using a simple decision analytic model based on a hypothetical oncology trial with treatment switching. In the second example, we applied the adjustment method on published data when no individual patient data were available. Mean estimates of overall and incremental life expectancy were similar across methods. However, the bootstrapped and test-based estimates consistently produced greater estimates of uncertainty compared with the estimate without any adjustment applied. Similar results were observed when using the test based approach on a published data showing that failing to adjust for uncertainty led to smaller confidence intervals. Both the bootstrapping and test-based approaches provide a solution to appropriately incorporate uncertainty, with the benefit that the latter can implemented by researchers in the absence of individual patient data. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  14. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2014-06-01

    Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

  15. The Influence of the 'Organisation' on the Logics of Action-Pervading Disciplanary Decision Making: The Case of the Institute of Chartered Accountants in Ireland (ICAI)

    NARCIS (Netherlands)

    Canning, M.; O'Dwyer, B.

    2006-01-01

    Purpose - This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal

  16. 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…

  17. 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…

  18. Women’s decision-making autonomy and children’s schooling in rural Mozambique

    Science.gov (United States)

    Luz, Luciana; Agadjanian, Victor

    2015-01-01

    BACKGROUND Women’s decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women’s autonomy and children’s schooling. OBJECTIVE To examine the relationship between rural women’s decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child’s gender. METHODS The analysis uses data from a 2009 survey of rural households in four districts of Gaza province in southern Mozambique. Multilevel logistic models predict the probability of being in school for children between 6 and 14 years old. RESULTS The results show a positive association of women’s decision-making autonomy with the probability of being enrolled in primary school for daughters, but not for sons. The effect of women’s autonomy is net of other women’s characteristics typically associated with enrollment and does not mediate the effects of those characteristics. CONCLUSIONS Based on the results, we argue that women with higher levels of decision-making autonomy may have a stronger preference for daughters’ schooling and may have a greater say in making and implementing decisions regarding daughters’ education, compared to women with lower autonomy levels. Results also illustrate a need for considering a broader set of autonomy-related characteristics when examining the effects of women’s status on children’s educational outcomes. PMID:26491400

  19. Women's decision-making autonomy and children's schooling in rural Mozambique.

    Science.gov (United States)

    Luz, Luciana; Agadjanian, Victor

    2015-03-24

    Women's decision-making autonomy in developing settings has been shown to improve child survival and health outcomes. However, little research has addressed possible connections between women's autonomy and children's schooling. To examine the relationship between rural women's decision-making autonomy and enrollment status of primary school-age children living in their households and how this relationship differs by child's gender. The analysis uses data from a 2009 survey of rural households in four districts of Gaza province in southern Mozambique. Multilevel logistic models predict the probability of being in school for children between 6 and 14 years old. The results show a positive association of women's decision-making autonomy with the probability of being enrolled in primary school for daughters, but not for sons. The effect of women's autonomy is net of other women's characteristics typically associated with enrollment and does not mediate the effects of those characteristics. Based on the results, we argue that women with higher levels of decision-making autonomy may have a stronger preference for daughters' schooling and may have a greater say in making and implementing decisions regarding daughters' education, compared to women with lower autonomy levels. Results also illustrate a need for considering a broader set of autonomy-related characteristics when examining the effects of women's status on children's educational outcomes.

  20. 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...

  1. Situating School District Resource Decision Making in Policy Context

    Science.gov (United States)

    Spain, Angeline K.

    2016-01-01

    Decentralization and deregulation policies assume that local educational leaders make better resource decisions than state policy makers do. Conceptual models drawn from organizational theory, however, offer competing predictions about how district central office administrators are likely to leverage their professional expertise in devolved…

  2. Virtue Ethics in School Counseling: A Framework for Decision Making

    Science.gov (United States)

    Wilczenski, Felicia L.; Cook, Amy L.

    2011-01-01

    Virtue ethics focus on the motives that guide ethical decision making and action, and as such, are critical to the competent application of the counseling profession's ethical codes. Knowledge of virtue ethics deepens understanding of moral responsibilities and ethical reasoning in professional practice. This paper is an overview of virtue ethics…

  3. An Evaluation of Factors Affecting Decision Making among 4th Grade Elementary School Students with Low Socio-Economic Status

    Science.gov (United States)

    Kaskaya, Alper; Calp, Sükran; Kuru, Oguzhan

    2017-01-01

    Decision making is one of the most important life skills. While making correct, timely, accurate and appropriate decisions lead to positive changes in one's life, making incorrect decisions may have a negative impact. It is an important issue to examine what the 4th grade students in primary school have about the decision-making ability to be…

  4. Urban High School Students' Perspectives about Sexual Health Decision-Making: The Role of School Culture and Identity

    Science.gov (United States)

    Brotman, Jennie S.; Mensah, Felicia Moore

    2013-01-01

    Studies across fields such as science education, health education, health behavior, and curriculum studies identify a persistent gap between the aims of the school curriculum and its impact on students' thinking and acting about the real-life decisions that affect their lives. The present study presents a different story from this predominant…

  5. Teacher Participation in School Decision-Making and Job Satisfaction as Correlates of Organizational Commitment in Senior Schools in Botswana

    Science.gov (United States)

    Mosheti, Paul Alan

    2013-01-01

    The Problem: Two major national educational challenges in Botswana are to retain teachers and recruit more. Both retention and recruitment efforts often involve issues of teacher decision-making, teacher job satisfaction, and how these correlate with commitment to the school organization. Little was known about Botswana teachers' views on these…

  6. A consideration of the functional fixation hypothesis, and the effects of accounting data on managerial decision-making in the United Kingdom Atomic Energy Authority

    International Nuclear Information System (INIS)

    Webb, J.

    1980-01-01

    The study involves the application of the functional fixation hypothesis, developed by psychology researchers, to accounting. In this context one is concerned with the effect of previous experience with accounting reports, which may condition an individual to assign meanings to accounting outputs according to the label used, regardless of the accounting methods employed. The study then proceeds to look at its effects on the aggregate of investors comprising the capital market. The study then concentrates on the effects of fixation on managers in the United Kingdom Atomic Energy Authority. Managers from two establishments, divided into four experimental groups made decisions on two case studies, which differed only in the accounting method used, and which provided sufficient footnote information to allow conversion to the other method. Differences in decisions were measured, the results showing that, to varying degrees, managers were fixated with 'total costs' and that those who had greater experience of using reports for a variety of decisions, over a period of time, tended to be less fixated and more likely to adjust the numbers presented, where appropriate. Resource allocation appeared to be influenced by changes in overhead allocation procedures. Finally the specific implications of the results to management accounting and to accounting in the Authority are considered, and the importance of producing accounting reports which accurately model reality and which are decision-orientated is stressed, as is the need to break down restricting functional barriers. (author)

  7. 25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

    Science.gov (United States)

    2010-04-01

    ...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

  8. Prospective thinking and decision making in primary school age children

    OpenAIRE

    Lombardi, Elisabetta; Di Dio, Cinzia; Castelli, Ilaria; Massaro, Davide; Marchetti, Antonella

    2017-01-01

    In this study, we seek to widen our understanding of the developmental processes underlying bargaining behaviour in children addressing the concept of prospective thinking. We argue that the emergence of the capacity to think prospectively about future outcomes or behaviours in response to current actions is a required precedent to strategic decision making. To test this idea, we compared 6, 8 and 10 years old children’s performance on three tasks: the ultimatum game assessing fairness/inequa...

  9. 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

  10. Decision-making patterns and self-confidence in high school adolescents

    Directory of Open Access Journals (Sweden)

    Alejandro César Antonio Luna Bernal

    2014-07-01

    Full Text Available The present study aimed to analyse the factor structure of the Melbourne Decision Making Questionnaire (DMQ-II, and to examine the relationships between the factors identified and Self-confidence, in order to conceptualize the decision-making process in adolescents under the Conflict Model of Decision Making. Participants were 992 Mexican high-school students, aged between 15 and 19 years. The three factors were identified as decision-making patterns in adolescents: a Vigilance, b Hipervigilance/Procrastination and c Buck-passing. The Self-confidence showed a positive effect on Vigilance, and a negative effect on theother two patterns. Results are discussed considering the literature on decision making in adolescence.

  11. IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

    Directory of Open Access Journals (Sweden)

    Luminita Rus

    2014-07-01

    Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

  12. The Decisions of Elementary School Principals: A Test of Ideal Type Methodology.

    Science.gov (United States)

    Greer, John T.

    Interviews with 25 Georgia elementary school principals provided data that could be used to test an application of Max Weber's ideal type methodology to decision-making. Alfred Schuetz's model of the rational act, based on one of Weber's ideal types, was analyzed and translated into describable acts and behaviors. Interview procedures were…

  13. Teachers' Roles in Shared Decision-Making in a Pakistani Community School

    Science.gov (United States)

    Salim, Zainab

    2016-01-01

    Over the past two decades, teacher participation in school decision-making has emerged as a significant theme in education reforms, gaining the attention of researchers and practitioners across different education contexts both in developed and developing countries (Lee & Nie, 2014). A supportive and participatory culture typically does not…

  14. The Decision of Dismissal, Suspension, or Discontinuation of Employment of Public/Private School Teachers

    Directory of Open Access Journals (Sweden)

    Jui-Che Wu

    2014-06-01

    Full Text Available There have been controversies over the legal attribute of the decision of dismissal, suspension, or discontinuation of employment of public and private school teachers. The Supreme Administrative Court passed a resolution in July, 2009. In this resolution, the legal relationship between public schools and their teachers was regarded as administrative contracts while the legal attribute of the decision of dismissal, suspension, or discontinuation of employment was categorized into administrative dispositions. Besides, the administrative disposition will not take effect until it obtains approval from the competent educational authorities, and teachers can seek administrative appeal as remedy first, which makes remedy procedure complicated. Therefore, this study first attempts to categorize the legal relationship between the public and private schools and their teachers. Then, the legal attribute of the decision of dismissal, suspension, or discontinuation of employment and the remedy procedure are discussed. It is concluded in this study that the legal relationships between public/private schools and their teachers fall into the categories of administrative/civic contract respectively. Any decision of dismissal, suspension, or discontinuation of employment should be based on this categorization, and the remedy procedure can thus be reduced. Besides teacher’s appeal and re-appeal system being in accordance with Teacher’s Act, the appeal of declaratory judgment on contractual relationship to either the Administrative Court or the Civic Court can also be filed. As a result, the remedy procedure can be simplified to an extent to follow the basic principles stated in the resolution.

  15. Setting Proficiency Standards for School Leadership Assessment: An Examination of Cut Score Decision Making

    Science.gov (United States)

    Cravens, Xiu Chen; Goldring, Ellen B.; Porter, Andrew C.; Polikoff, Morgan S.; Murphy, Joseph; Elliott, Stephen N.

    2013-01-01

    Purpose: Performance evaluation informs professional development and helps school personnel improve student learning. Although psychometric literature indicates that a rational, sound, and coherent standard-setting process adds to the credibility of an assessment, few studies have empirically examined the decision-making process. This article…

  16. Amotivation and the Occupational Decision: An Investigation of Australian Senior High School Students

    Science.gov (United States)

    Jung, Jae Yup; McCormick, John

    2010-01-01

    This exploratory study investigated the occupational decision-related processes of senior high school students, in terms of the extent to which they may be amotivated in choosing a future occupation. Data were gathered using a newly developed questionnaire, which was largely adapted from a number of psychometrically proven instruments, and…

  17. An Exploration of How Elementary School Principals Approach the Student Retention Decision Process

    Science.gov (United States)

    Martinez-Hicks, Laura M.

    2012-01-01

    This is a constructivist grounded theory study investigating how elementary principals approach the student retention decision process in their schools. Twenty-two elementary principals participated in the study using a selective or snowball sampling method. Principals worked in one of three districts in a mid-Atlantic state and had experience as…

  18. Impact of Sociocultural Background and Assessment Data Upon School Psychologists' Decisions.

    Science.gov (United States)

    Huebner, E. Scott; Cummings, Jack A.

    1985-01-01

    Psychologists (N=56) participated in an adapted version of Algozzine and Ysseldyke's (1981) diagnostic simulation to investigate the effects of sociocultural background (rural vs. suburban) and assessment data (normal vs. learning disabled) on educational decisions. Findings suggest school psychologists utilize multiple sources of information but…

  19. Factors Affecting Christian Parents' School Choice Decision Processes: A Grounded Theory Study

    Science.gov (United States)

    Prichard, Tami G.; Swezey, James A.

    2016-01-01

    This study identifies factors affecting the decision processes for school choice by Christian parents. Grounded theory design incorporated interview transcripts, field notes, and a reflective journal to analyze themes. Comparative analysis, including open, axial, and selective coding, was used to reduce the coded statements to five code families:…

  20. Principals' Decision Making in Discipline Policy Implementation: The Lutheran Schools' Perspective

    Science.gov (United States)

    Brandon, Katherine J.

    2013-01-01

    This quantitative study examines the relationship of philosophical beliefs of administrators of Lutheran schools and the influence of those beliefs on discipline decision-making styles, job satisfaction, and other factors. The study patterns the survey work from William Perry (1999) and other theorists regarding philosophy and ethics. A…

  1. Is It Rational or Intuitive? Factors and Processes Affecting School Superintendents' Decisions When Facing Professional Dilemmas

    Science.gov (United States)

    Hart, Walter H.

    2018-01-01

    Given the critical impact of their decisions and of the community's perception of their performance, it is reasonable that school superintendents would seek to understand the factors that influence their decisions and the processes used to make them. The researcher in this study used a qualitative approach, interviewing 13 school superintendents…

  2. STYLES OF DECISION MAKING AND MANAGEMENT AND DIMENSIONS OF PERSONALITY OF SCHOOL PRINCIPALS

    Directory of Open Access Journals (Sweden)

    Anita Azeska

    2017-12-01

    Full Text Available This paper explores preference to the style of decision making (managerial, analytical, conceptual and behavioural, (Alan Rowe, 1992, management styles (relationship-oriented leadership and management by objectives, (Fiedler, 1987 and personality traits (extraversion, neuroticism and psychoticism, (Eysenck, 1998. The convenience sample of 61 respondents (principals of primary and secondary schools from Macedonia were subjected to decision making style inventory (Decision Style Inventory - DSI of 20 claims, a questionnaire to assess the management style (Least preferred coworker - LPC composed of 18 bipolar adjectives, and a personality test (Eysenck Personality Questionnaire - EPQ composed of 90 items in the form of questions. Results show that schools lean towards directive style of decision making with a combination of democratic-participatory style that includes subordinates in the process of decision making. The results also demonstrate that school principals prefer management style motivated by relationships; they are more introverted and emotionally stable. The findings indicate a necessity for a new generation of managers who will be different from the traditional managers. It is evident that the future will require managers with leadership styles different from the traditional in Republic of Macedonia. Given that the school is a basic organisational cell on which the educational system of the country is based, the proposed findings present an occasion for developing new ideas and practices that may yield great results. This would increase the flexibility and adaptive capacity of the school as a modern organisation. Thus, these findings have practical implications as they may direct special training of principals in order to apply the best management style, or style that is most appropriate for certain situations, certainly through coordination of the desired profile of the principal and the business strategy, development and maturity of

  3. The differences in self-efficacy in career decision-making and decision-making styles among secondary school students with different patterns of family attachment

    Directory of Open Access Journals (Sweden)

    Suvajdžić Katarina

    2016-01-01

    Full Text Available The decision on the choice of profession is one of the most important life decisions, which is influenced by many factors. One of them which has a very important role is the family. The aim of this study is to examine whether there are differences in self-efficacy in career decision-making and decision-making styles among secondary school students who have different patterns of family attachment, as well as to determine whether self-efficacy in making career decisions can be predicted on the basis of different decision-making styles. The study included 216 fourth-year secondary school students, 39% of boys and 61% of girls. The questionnaire PAVb, made by Brenen and associates and modified by Kamenov and Jelic, was used for the evaluation of family attachment. Decision-making styles were operationalized through the scale of General Decision Making Styles Questionnaire by Scott and Bruce, while a shortened version of the Career Decision Self-Efficacy Scale, made by Betz et al., was used for measuring self-efficacy in making career decisions. The research results have shown that there are no significant differences in self-efficacy in making career decisions regarding the patterns of family attachment. However, there are significant differences in the styles of decision-making. The rational style is the most dominant among the students who have a secure form of family attachment, the avoidant style is characteristic of those with the occupied form, while the spontaneous style is most commonly used by the students who have the fearful form of family attachment. The results suggest that 31% of the variance of self-efficacy in making career decisions can be explained based on decision-making styles. The rational and intuitive styles of decision-making are positive predictors, while the dependent and avoidant styles are negative predictors of self-efficacy in making career decisions.

  4. Prospective thinking and decision making in primary school age children

    Directory of Open Access Journals (Sweden)

    Elisabetta Lombardi

    2017-06-01

    Full Text Available In this study, we seek to widen our understanding of the developmental processes underlying bargaining behaviour in children addressing the concept of prospective thinking. We argue that the emergence of the capacity to think prospectively about future outcomes or behaviours in response to current actions is a required precedent to strategic decision making. To test this idea, we compared 6, 8 and 10 years old children’s performance on three tasks: the ultimatum game assessing fairness/inequality aversion, the marshmallow task, an intertemporal choice task evaluating the ability to delay gratification, and the dictator game assessing altruism. The children’s socio-demographic and cognitive variables were also evaluated. We hypothesized that development of strategic thinking in the ultimatum game is related to an increased ability to delay gratification − given that both tasks require looking at prospective benefits − and, crucially, not to altruism, which benefits from immediate selfless reward. Our results confirmed our hypothesis suggesting that increased strategic planning with age would also stem from the development of competencies like prospective thinking. Keywords: Psychology, Education

  5. Prospective thinking and decision making in primary school age children.

    Science.gov (United States)

    Lombardi, Elisabetta; Di Dio, Cinzia; Castelli, Ilaria; Massaro, Davide; Marchetti, Antonella

    2017-06-01

    In this study, we seek to widen our understanding of the developmental processes underlying bargaining behaviour in children addressing the concept of prospective thinking. We argue that the emergence of the capacity to think prospectively about future outcomes or behaviours in response to current actions is a required precedent to strategic decision making. To test this idea, we compared 6, 8 and 10 years old children's performance on three tasks: the ultimatum game assessing fairness/inequality aversion, the marshmallow task, an intertemporal choice task evaluating the ability to delay gratification, and the dictator game assessing altruism. The children's socio-demographic and cognitive variables were also evaluated. We hypothesized that development of strategic thinking in the ultimatum game is related to an increased ability to delay gratification - given that both tasks require looking at prospective benefits - and, crucially, not to altruism, which benefits from immediate selfless reward. Our results confirmed our hypothesis suggesting that increased strategic planning with age would also stem from the development of competencies like prospective thinking.

  6. 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…

  7. 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…

  8. Chinese Adolescents' Reasoning about Democratic and Authority-Based Decision Making in Peer, Family, and School Contexts.

    Science.gov (United States)

    Helwig, Charles C.; Arnold, Mary Louise; Tan, Dingliang; Boyd, Dwight

    2003-01-01

    This study explored judgments and reasoning of Chinese 13- to 18-year-olds regarding making decisions involving children in peer, family, and school contexts. Findings indicated that judgments and reasoning about decision-making varied by social context and by the decision under consideration. Evaluations of procedures became more differentiated…

  9. Task demands modulate decision and eye movement responses in the chimeric face test: examining the right hemisphere processing account

    Directory of Open Access Journals (Sweden)

    Jason eCoronel

    2014-03-01

    Full Text Available A large and growing body of work, conducted in both brain-intact and brain-damaged populations, has used the free viewing chimeric face test as a measure of hemispheric dominance for the extraction of emotional information from faces. These studies generally show that normal right-handed individuals tend to perceive chimeric faces as more emotional if the emotional expression is presented on the half of the face to the viewer’s left (left hemiface. However, the mechanisms underlying this lateralized bias remain unclear. Here, we examine the extent to which this bias is driven by right hemisphere processing advantages versus default scanning biases in a unique way -- by changing task demands. In particular, we compare the original task with one in which right-hemisphere-biased processing cannot provide a decision advantage. Our behavioral and eye-movement data are inconsistent with the predictions of a default scanning bias account and support the idea that the left hemiface bias found in the chimeric face test is largely due to strategic use of right hemisphere processing mechanisms.

  10. Cost-free and sustainable incentive increases healthy eating decisions during elementary school lunch.

    Science.gov (United States)

    Pittman, D W; Parker, J S; Getz, B R; Jackson, C M; Le, T-A P; Riggs, S B; Shay, J M

    2012-01-01

    We aimed to develop a cost-free and sustainable program to influence healthier eating decisions during elementary school lunch. Baseline food and beverage choices were assessed for 9 days during lunch service at two racially and economically diverse elementary schools in Spartanburg County, SC, USA. After being informed that the labeled items on the daily lunch menu represented the healthiest choice, students were allowed to ring a call bell in the cafeteria for public recognition when they chose all of the identified healthiest food and beverage items during lunch service. Using menus matched to the baseline phase, food and beverage choices were measured during a 9-day intervention phase. After 30 days, food and beverage choices were reassessed during a 3-day follow-up phase. Healthiest food & beverage choices increased 49% with >60% of students choosing non-flavored milk over flavored milk during the intervention phase. There was no difference in the success of the program between the two schools. The program continued and healthy eating decisions were significantly sustained at a 30-day follow-up assessment. Public recognition through bell ringing appears to be an effective practice to sustain increases in healthy eating decisions during elementary school lunch and warrants expansion to larger scale, longitudinal trials.

  11. 78 FR 42699 - Application for Review of a Decision of the Wireline Competition Bureau by Dooly County School...

    Science.gov (United States)

    2013-07-17

    ...] Application for Review of a Decision of the Wireline Competition Bureau by Dooly County School System; Schools... part and dismisses in part an Application for Review filed by the Dooly County School System and... applications for review arising from Universal Service Administrative Company-related proceedings. DATES...

  12. Schools' Responses to Voucher Policy: Participation Decisions and Early Implementation Experiences in the Indiana Choice Scholarship Program

    Science.gov (United States)

    Austin, Megan J.

    2015-01-01

    Little is known about the supply side of voucher programs, despite schools' central role in program effectiveness. Using survey and interview data on the Indiana Choice Scholarship Program (ICSP), I analyze schools' participation decisions and early implementation experiences to understand better how schools respond to program regulations. I find…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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…

  18. A decision support model for reducing electric energy consumption in elementary school facilities

    International Nuclear Information System (INIS)

    Hong, Taehoon; Koo, Choongwan; Jeong, Kwangbok

    2012-01-01

    Highlights: ► Decision support model is developed to reduce CO 2 emission in elementary schools. ► The model can select the school to be the most effective in energy savings. ► Decision tree improved the prediction accuracy by 1.83–3.88%. ► Using the model, decision-maker can save the electric-energy consumption by 16.58%. ► The model can make the educational-facility improvement program more effective. -- Abstract: The South Korean government has been actively promoting an educational-facility improvement program as part of its energy-saving efforts. This research seeks to develop a decision support model for selecting the facility expected to be effective in generating energy savings and making the facility improvement program more effective. In this research, project characteristics and electric-energy consumption data for the year 2009 were collected from 6282 elementary schools located in seven metropolitan cities in South Korea. In this research, the following were carried out: (i) a group of educational facilities was established based on electric-energy consumption, using a decision tree; (ii) a number of similar projects were retrieved from the same group of facilities, using case-based reasoning; and (iii) the accuracy of prediction was improved, using the combination of genetic algorithms, the artificial neural network, and multiple regression analysis. The results of this research can be useful for the following purposes: (i) preliminary research on the systematic and continuous management of educational facilities’ electric-energy consumption; (ii) basic research on electric-energy consumption prediction based on the project characteristics; and (iii) practical research for selecting an optimum facility that can more effectively apply an educational-facility improvement program as a decision support model.

  19. 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...

  20. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  1. High School Equivalency Assessment and Recognition in the United States: An Eyewitness Account

    Science.gov (United States)

    McLendon, Lennox

    2017-01-01

    This chapter on high school equivalency describes recent events involved in updating the adult education high school equivalency assessment services and the entrance of additional assessments into the field.

  2. Does Evidence Matter? How Middle School Students Make Decisions About Socioscientific Issues

    Science.gov (United States)

    Emery, Katherine Beth

    People worldwide are faced with making decisions daily. While many decisions are quick (e.g., what clothes to wear), others, such as those about environmental issues (e.g., overfishing), require more thought and have less immediate outcomes. How one makes such decisions depends on how one interprets, evaluates, and uses evidence. The central objective of this thesis was to investigate environmental science literacy in general, and specifically, to understand how evidence and other factors impact decision-making. I conducted three main studies: First, I provide an example of how decision-making practices affect environmental systems and services through a descriptive case study of Atlantic bluefin tuna overfishing. I reviewed the scientific, historical and cultural factors contributing to a paradox of marine preservation in the Mediterranean and highlighted the need for education and informed decision-making about such social and ecological issues. This study motivated me to investigate how people make decisions about environmental issues. Second, I interviewed middle school students to understand how they describe and evaluate evidence hypothetically and in practice about environmental issues---a key component of environmental literacy. Students discussed how they would evaluate evidence and then were then given a packet containing multiple excerpts of information from conflicting stakeholders about an environmental issue and asked how they would make voting or purchasing decisions about these issues. Findings showed that students' ideas about evaluating evidence (e.g., by scientific and non-scientific criteria) match their practices in part. This study was unique in that it investigated how students evaluate evidence that (1) contradicts other evidence and (2), conflicts with the student's prior positions. Finally, I investigated whether middle school students used evidence when making decisions about socioscientific issues. I hypothesized that holding a strong

  3. 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…

  4. Here to Stay: A Teacher's 46-Year Journey with Accountability in One School Context

    Science.gov (United States)

    Stefanski, Angela J.

    2016-01-01

    This narrative study explores accountability and care in the stories of an exceptional teacher, Marsha Ethridge, who taught more than 46 years in one low-socioeconomic community. While there has been an abundance of research related to teachers' stories of accountability conducted in the last 20 years, much of it reflects accountability imposed on…

  5. Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2013-12-01

    Full Text Available Business agents are today facing with a dynamic economic environment transformed by the direct effects of the economic crisis. In these circumstances the managers of the entities are forced to adapt to the economic activities by various types of decisions. A special attention is paid to financial decisions. Financial issues touch all aspects of economic life of an agent. In this context are fitting the management of debts. Management of debts problem can be addressed through a decision-making model. In this paper we propose the development of a multidimensional decision to be strengthened the management of debts of PORT TRANS EUROPE SA, in order to reduce them.

  6. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    Science.gov (United States)

    1990-08-01

    was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

  7. Journey to Becoming a Neonatal Nurse Practitioner: Making the Decision to Enter Graduate School.

    Science.gov (United States)

    Brand, M Colleen; Cesario, Sandra K; Symes, Lene; Montgomery, Diane

    2016-04-01

    Neonatal nurse practitioners (NNPs) play an important role in caring for premature and ill infants. Currently, there is a shortage of NNPs to fill open positions. Understanding how nurses decide to become NNPs will help practicing nurse practitioners, managers, and faculty encourage and support nurses in considering the NNP role as a career choice. To describe how nurses decide to enter graduate school to become nurse practitioners. A qualitative study using semistructured interviews to explore how 11 neonatal intensive care unit nurses decided to enter graduate school to become NNPs. Key elements of specialization, discovery, career decision, and readiness were identified. Conditions leading to choosing the NNP role include working in a neonatal intensive care unit and deciding to stay in the neonatal area, discovering the NNP role, deciding to become an NNP, and readiness to enter graduate school. Important aspects of readiness are developing professional self-confidence and managing home, work, and financial obligations and selecting the NNP program. Neonatal nurse practitioners are both positive role models and mentors to nurses considering the role. Unit managers are obligated to provide nurses with opportunities to obtain leadership skills. Faculty of NNP programs must be aware of the impact NNP students and graduates have on choices of career and schools. Exploring the decision to become an NNP in more geographically diverse populations will enhance understanding how neonatal intensive care unit nurses decide to become NNPs.

  8. Leadership Matters: Teachers' Roles in School Decision Making and School Performance

    Science.gov (United States)

    Ingersoll, Richard M.; Sirinides, Philip; Dougherty, Patrick

    2018-01-01

    Given the prominence of both instructional leadership and teacher leadership in the realms of school reform and policy, not surprisingly, both have also been the focus of extensive empirical research. But there have been limits to this research. It is, for example, unclear which of the many key elements of instructional leadership are more, or…

  9. 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…

  10. fMRI evidence for a dual process account of the speed-accuracy tradeoff in decision-making.

    Directory of Open Access Journals (Sweden)

    Jason Ivanoff

    Full Text Available BACKGROUND: The speed and accuracy of decision-making have a well-known trading relationship: hasty decisions are more prone to errors while careful, accurate judgments take more time. Despite the pervasiveness of this speed-accuracy trade-off (SAT in decision-making, its neural basis is still unknown. METHODOLOGY/PRINCIPAL FINDINGS: Using functional magnetic resonance imaging (fMRI we show that emphasizing the speed of a perceptual decision at the expense of its accuracy lowers the amount of evidence-related activity in lateral prefrontal cortex. Moreover, this speed-accuracy difference in lateral prefrontal cortex activity correlates with the speed-accuracy difference in the decision criterion metric of signal detection theory. We also show that the same instructions increase baseline activity in a dorso-medial cortical area involved in the internal generation of actions. CONCLUSIONS/SIGNIFICANCE: These findings suggest that the SAT is neurally implemented by modulating not only the amount of externally-derived sensory evidence used to make a decision, but also the internal urge to make a response. We propose that these processes combine to control the temporal dynamics of the speed-accuracy trade-off in decision-making.

  11. Justice and care: decision making by medical school student promotions committees.

    Science.gov (United States)

    Green, Emily P; Gruppuso, Philip A

    2017-06-01

    The function of medical school entities that determine student advancement or dismissal has gone largely unexplored. The decision making of 'academic progress' or student promotions committees is examined using a theoretical framework contrasting ethics of justice and care, with roots in the moral development work of theorists Kohlberg and Gilligan. To ascertain promotions committee members' conceptualisation of the role of their committee, ethical orientations used in member decision making, and student characteristics most influential in that decision making. An electronic survey was distributed to voting members of promotions committees at 143 accredited allopathic medical schools in the USA. Descriptive statistics were calculated and data were analysed by gender, role, institution type and class size. Respondents included 241 voting members of promotions committees at 55 medical schools. Respondents endorsed various promotions committee roles, including acting in the best interest of learners' future patients and graduating highly qualified learners. Implementing policy was assigned lower importance. The overall pattern of responses did not indicate a predominant orientation toward an ethic of justice or care. Respondents indicated that committees have discretion to take individual student characteristics into consideration during deliberations, and that they do so in practice. Among the student characteristics with the greatest influence on decision making, professionalism and academic performance were paramount. Eighty-five per cent of participants indicated that they received no training. Promotions committee members do not regard orientations of justice and care as being mutually exclusive and endorse an array of statements regarding the committee's purpose that may conflict with one another. The considerable variance in the influence of student characteristics and the general absence of committee member training indicate a need for clear delineation of the

  12. 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...

  13. 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.

  14. Menopause and the virtuous woman: the importance of the moral order in accounting for medical decision making.

    Science.gov (United States)

    Stephens, Christine; Breheny, Mary

    2008-01-01

    Whether or not to use hormone replacement therapy (HRT) around the time of menopause is seen as an important decision for many mid-aged women. Recent studies of information provided to women to assist them in making a medical decision about the use of HRT have highlighted the importance of understanding the broader social context of the decision. In this article we examine one important aspect of western mid-aged women's social world: the moral order and the imperative of virtue. Qualitative data from a survey, focus group discussions, and interviews with mid-aged women about HRT use are used to provide examples of the importance of the local moral order in women's talk about menopause and HRT use. The implications of these data will be discussed in terms of the different narrative resources available to construct menopause and HRT, the role of morality, and the demonstration of virtue in daily social life, including medical decision making.

  15. Using Rational Action Theory and Bourdieu's Habitus theory together to account for educational decision-making in England and Germany.

    OpenAIRE

    Glaesser, J.; Cooper, B.

    2014-01-01

    Both Rational Action Theory (RAT) and Bourdieu’s habitus theory are employed to explain educational decision-making. RAT assumes that decision-making involves cost-benefit analysis, while habitus theory sees educational pathways as shaped by dispositions reflecting familial class of origin. These theories are often seen as conflicting, but we argue that they can fruitfully be used together. Proponents of these theories often employ different methods. RAT advocates usually employ survey d...

  16. Separating Wheat from Chaff: How Secondary School Principals' Core Values and Beliefs Influence Decision-Making Related to Mandates

    Science.gov (United States)

    Larsen, Donald E.; Hunter, Joseph E.

    2014-01-01

    Research conducted by Larsen and Hunter (2013, February) identified a clear pattern in secondary school principals' decision-making related to mandated change: more than half of participants' decisions were based on core values and beliefs, requiring value judgments. Analysis of themes revealed that more than half of administrative decisions…

  17. Principalship in an Indonesian School Context: Can Principal Decision-Making Styles Significantly Predict Teacher Job Satisfaction?

    Science.gov (United States)

    Hariri, Hasan; Monypenny, Richard; Prideaux, Murray

    2012-01-01

    This paper examines relationships between teacher-perceived principal decision-making styles and teacher job satisfaction in schools in Lampung Province, Indonesia. We use the General Decision-making Style instrument, the Job Satisfaction Survey and a demographic questionnaire developed for this study. Our findings show that: 12 out of the 15…

  18. Investigating the Decision-Making of Response to Intervention (RtI) Teams within the School Setting

    Science.gov (United States)

    Thur, Scott M.

    2015-01-01

    The purpose of this study was to measure decision-making influences within RtI teams. The study examined the factors that influence school personnel involved in three areas of RtI: determining which RtI measures and tools teams select and implement (i.e. Measures and Tools), evaluating the data-driven decisions that are made based on the…

  19. The Influence of Acculturation and Enculturation on Mexican American High School Students' Decision to Apply to College

    Science.gov (United States)

    Castillo, Linda G.; Lopez-Arenas, Araceli; Saldivar, Isaac M.

    2010-01-01

    This study examined the influence of acculturation, enculturation, parental education level, financial concerns, and gender on 106 Mexican American high school students' decisions to apply to college. Results indicated that acculturation and female gender were significant predictors. Implications for interventions with Latino high school students…

  20. The (Positive) Effect of Macroeconomic Crises on the Schooling and Employment Decisions of Children in a Middle-Income Country.

    Science.gov (United States)

    Schady, Norbert R.

    This paper analyzes the effects of the 1988-1992 macroeconomic crisis in Peru on the schooling and employment decisions taken by school-aged children in urban areas. It discusses the Peruvian setting during this period and describes the data used in the analysis and the econometric specification. Two basic findings were made: (1) there was no…

  1. High School Students Debate the Use of Embryonic Stem Cells: The Influence of Context on Decision-Making

    Science.gov (United States)

    Molinatti, Gregoire; Girault, Yves; Hammond, Constance

    2010-01-01

    The present study analyzes decision-making and argumentation by high school students in a debate situation on a socioscientific issue, the use of embryonic stem cells in research and therapy. We tested the influence on the debates of two different contexts. Adolescent students at the high school level in the same grade (mean age 16.4 years) from…

  2. Assessing the Desired and Actual Levels of Teachers' Participation in Decision-Making in Secondary Schools of Ethiopia

    Science.gov (United States)

    Bademo, Yismaw; Tefera, Bekalu Ferede

    2016-01-01

    This study was conducted to assess the desired and actual levels of teachers' participation in decision-making process in Ethiopian secondary schools. For this, the study employed a cross-sectional survey design collecting data from sampled secondary school teachers (n = 258) found in Assosa Zone, Benishangual Gumuz Regional state, Ethiopia.…

  3. How Instructional Coaches Support Data-Driven Decision Making: Policy Implementation and Effects in Florida Middle Schools

    Science.gov (United States)

    Marsh, Julie A.; McCombs, Jennifer Sloan; Martorell, Francisco

    2010-01-01

    This article examines the convergence of two popular school improvement policies: instructional coaching and data-driven decision making (DDDM). Drawing on a mixed methods study of a statewide reading coach program in Florida middle schools, the article examines how coaches support DDDM and how this support relates to student and teacher outcomes.…

  4. 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…

  5. 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…

  6. Local School Board Members Need Quality Public Information That Informs Decisions, Empowers Action. Don't Make Decisions in the Dark

    Science.gov (United States)

    Data Quality Campaign, 2014

    2014-01-01

    Local school board members need to be able to access and use high-quality data to make good decisions. Often this data is collected and stored locally, but information that is publicly reported by the state can provide additional value. Most state public reporting is designed to serve information needs, and are geared toward compliance with state…

  7. 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.

  8. A Study in Public School Accountability Through the Application of Multiple Regression to Selected Variables.

    Science.gov (United States)

    Burke, Harold Reesor

    The purpose of the study was to develop and evaluate a method of determining the effectiveness of individual schools in promoting student achievement in reading and arithmetic, and to investigate the relationship of sibling order and of residence in intact or broken homes on student achievement. Five hundred sixty-three sixth graders from 16…

  9. Neoliberalism as Nihilism? A Commentary on Educational Accountability, Teacher Education, and School Reform

    Science.gov (United States)

    Tuck, Eve

    2013-01-01

    In this article, the author discusses neoliberalism as an extension of settler colonialism. The article provides commentary on five recent articles on teacher education and the neoliberal agenda. The article presents an analysis of neoliberalism as despair, and as a form of nihilism. The author discusses an indigenous model of school reform and…

  10. Accountability in Education: An Imperative for Service Delivery in Nigerian School Systems

    Science.gov (United States)

    Usman, Yunusa Dangara

    2016-01-01

    Schools and other educational institutions are established, maintained and sustained essentially to achieve certain assured objectives. The goals of such establishment cannot be easily achieved without putting in place certain mechanisms towards ensuring the success of implementation of its policies and programmes. In the education system, one of…

  11. Trickle-Down Accountability: How Middle School Teachers Engage Students in Data Use

    Science.gov (United States)

    Marsh, Julie A.; Farrell, Caitlin C.; Bertrand, Melanie

    2016-01-01

    Despite a growing body of research on data use in education, there has been relatively little focus on the role of students. This article begins to fill this gap by exploring teacher and administrator reports on engaging students in data use at six middle schools. Even though teachers expressed a belief that involving students in data use would…

  12. Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325

    Science.gov (United States)

    Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank

    2009-01-01

    This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

  13. Monitoring, accounting and automated decision support for the ALICE experiment based on the MonALISA framework

    CERN Document Server

    Cirstoiu, C; Betev, L; Saiz, P; Peters, A J; Muraru, A; Voicu, R; Legrand, I

    2007-01-01

    We are developing a general purpose monitoring system for the ALICE experiment, based on the MonALISA framework. MonALISA (Monitoring Agents using a Large Integrated Services Architecture) is a fully distributed system with no single point of failure that is able to collect, store monitoring information and present it as significant perspectives and synthetic views on the status and the trends of the entire system. Furthermore, agents can use it for taking automated operational decisions. Monitoring information is gathered locally from all the components running in each site. The entire flow of information is aggregated on site level by a MonALISA service and then collected and presented in various forms by a central MonALISA Repository. Based on this information, other services take operational decisions such as alerts, triggers, service restarts and automatic production job or transfer submissions. The system monitors all the components: computer clusters (all major parameters of each computing node), jobs ...

  14. Assessment of primary school students’ decision-making related to tactical contexts

    Directory of Open Access Journals (Sweden)

    David Guitiérrez

    2012-07-01

    Full Text Available The purpose of this study was to assess and understand prior tactical knowledge and game performance as well as the relationship between the different components of game performance in invasion games. The participants (N = 22; girls: 13; boys: 9 were Physical Education students (ages: 11-12 with a low expertise in invasion games (they were selected among those with no other background in invasion games than PE lessons. Their game performance was videotaped, after which measures of motor execution and cognitive components were developed from observational analysis. Decision- making was measured on two levels: a decision-making restricted to the performance of technical-tactical skills; and b decision-making focused on adapting to the offensive tactical contexts of the game. Participants played an eight-minute-long 4-versus-4 generic invasion game. The latter was designed to meet both developmental needs and previous learning, so interference between motor execution ability and decision-making performance was minimized. The findings revealed that these students already had a basic concept of offensive and defensive game situations, both on-the-ball and off-the-ball. No significant differences were found between players’ performance in penetrating-the-defense contexts and in those where they kept ball possession. The findings additionally highlighted the existence of significant relationships between decision-making and skill execution in getting open, tackling, marking off-ball and double teaming. Other links between game performance components are discussed throughout the paper. The importance of assessing game performance taking into account tactical contexts is also supported (Gutiérrez, González, García-López, & Mitchell, 2011, as well as some of the GCA pedagogical principles, e.g. the use of modified games (Oslin & Mitchell, 2006.

  15. 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.

  16. 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.

  17. Bayesian deterministic decision making: A normative account of the operant matching law and heavy-tailed reward history dependency of choices

    Directory of Open Access Journals (Sweden)

    Hiroshi eSaito

    2014-03-01

    Full Text Available The decision making behaviors of humans and animals adapt and then satisfy an ``operant matching law'' in certain type of tasks. This was first pointed out by Herrnstein in his foraging experiments on pigeons. The matching law has been one landmark for elucidating the underlying processes of decision making and its learning in the brain. An interesting question is whether decisions are made deterministically or probabilistically. Conventional learning models of the matching law are based on the latter idea; they assume that subjects learn choice probabilities of respective alternatives and decide stochastically with the probabilities. However, it is unknown whether the matching law can be accounted for by a deterministic strategy or not. To answer this question, we propose several deterministic Bayesian decision making models that have certain incorrect beliefs about an environment. We claim that a simple model produces behavior satisfying the matching law in static settings of a foraging task but not in dynamic settings. We found that the model that has a belief that the environment is volatile works well in the dynamic foraging task and exhibits undermatching, which is a slight deviation from the matching law observed in many experiments. This model also demonstrates the double-exponential reward history dependency of a choice and a heavier-tailed run-length distribution, as has recently been reported in experiments on monkeys.

  18. Environmental accounting on a communal level: A tool to support environmental management and decision-making by communal executives.

    Science.gov (United States)

    Kröger, G; Pietsch, J; Ufermann, K

    1999-01-01

    Starting from an ecological perspective of urban-industrial areas, environmental accounting is used to analyse and to evaluate which environmental impacts are the result of communal activities (e.g. the results of different kinds of water supply systems). Therefore, the anthropogenic fluxes, the changing quality of areas as well as the processes between the environmental fields are taken into account. The approach is based on methodical elements of te Life Cycle Analysis and the Environmental Impact Assessment. Looking at the 'urban systems' within the communal activities, 'ecological modelling' gives us a new and fuller picture of the spatial and temporal character of urban metabolism. The approach supports the perception of cumulative effects and the postponement of environmental problems and opens new horizons for process-oriented environmental planning within the community. Greater efficiency and a decrease in costs can be arrived at by leaving 'end of the pipe' strategies; opportunities for a better planning process and measures for different individuals and organisations can be drawn up. A data base which acts as a 'support system' implements the computer-aided approach to environmental accounting.

  19. An Evaluation of Factors Affecting Decision Making Among 4th Grade Elementary School Students with Low Socio-Economic Status

    Directory of Open Access Journals (Sweden)

    Alper KAŞKAYA

    2017-06-01

    Full Text Available Decision making is one of the most important life skills. While making correct, timely, accurate and appropriate decisions lead to positive changes in one’s life, making incorrect decisions may have a negative impact. It is an important issue to examine what the 4th grade students in primary school have about the decision-making ability to be achieved in adolescence and what qualities 4th grade primary students should have for this skill. Evaluation of 4th grade elementary school students for developmental characteristics and qualifications they need to have to be able to gain appropriate decision making ability by puberty emerges as an important issue. Even though age 9-10 is not a period when important or life changing decisions are made, it is still considered the period that individuals start to make real decisions in their life. In this age period, we believe that attempts can be made to help children use their decision making ability more effectively by identifying factors affecting this behavior. In this regard, the aim of this study is to determine factors that have impact on children’s decision making process. This study is designed as a case study and conducted according to qualitative research approach. The study was conducted with 34 elementary school students and 3 teachers. Student interview forms developed by researchers were used to collect the data. In accordance with the data obtained, interviews were conducted with the teachers. The content analysis is included during data analysis process. In our study, we have shown that TV-media, family- close family/friends, neighborhood, the teaching process and some developmental characteristics are found to have affected children’s decision making.

  20. The double-edged sword of genetic accounts of criminality: causal attributions from genetic ascriptions affect legal decision making.

    Science.gov (United States)

    Cheung, Benjamin Y; Heine, Steven J

    2015-12-01

    Much debate exists surrounding the applicability of genetic information in the courtroom, making the psychological processes underlying how people consider this information important to explore. This article addresses how people think about different kinds of causal explanations in legal decision-making contexts. Three studies involving a total of 600 Mechanical Turk and university participants found that genetic, versus environmental, explanations of criminal behavior lead people to view the applicability of various defense claims differently, perceive the perpetrator's mental state differently, and draw different causal attributions. Moreover, mediation and path analyses highlight the double-edged nature of genetic attributions-they simultaneously reduce people's perception of the perpetrator's sense of control while increasing people's tendencies to attribute the cause to internal factors and to expect the perpetrator to reoffend. These countervailing relations, in turn, predict sentencing in opposite directions, although no overall differences in sentencing or ultimate verdicts were found. © 2015 by the Society for Personality and Social Psychology, Inc.

  1. THE IMPORTANCE OF THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION FOR DECISION MAKING . EMPIRICAL STUDY CONDUCTED IN THE HOSPITALITY INDUSTRY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available Hospitality industry is a sector of the national and world economy facing one of the most dynamic developments of the third millennium as if against the fact that it does not only face challenges of the economic crisis, but also the changes in the market, the perception and consumer behavior and of technological trends . The contribution of accounting to the accomplishment of strategic objectives of the business managers in hospitality and tourism industry, is manifested in the form of ensuring the information necessary for monitoring, determining the degree of liability and the effect, at various jobs, which allows the detection of internal reserves, of uneconomic and unnecessary expenses and of losses. Convinced of the vital importance of accounting information for all sectors of activity, and hence the hospitality and tourism industry, but also motivated by the unexplored potential in this sector we wanted to find "live" the perception of Romanian hospitality industry managers on the usefulness of accounting information, especially of that provided by management accounting, and how to exploit it in decision making process. Therefore, we pondered it was time to get into the "natural environment" of managers in the hospitality industry and find "at home in the field", for we can say that work is a second home, which is the importance given to the accounting information, which management accounting practices apply to survive in a market that offers many opportunities, yet many challenges, too. The entry into the natural environment was made by empirical research and is based on a survey conducted between November 2012 and January 2013, using a questionnaire as a tool consisting of 38 questions, administered online and on location to managers in the Bihor hospitality industry. The total population consisted of 146 entities in this sector, the sample being made up of 91 tourism entities, with a response rate of 62.33%, due to movements in the

  2. 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…

  3. Taking account of what young women want from school sex education: two groups from Scotland and Uganda.

    Science.gov (United States)

    Cook, Sinead

    2010-01-01

    This study seeks to explore what young women want from their school-based sex education. Qualitative methods were used to explore the perspectives of two groups of young women from Uganda and Scotland. Of particular importance to all the young women were: a diverse sex education curriculum appropriate to the ages of the students, being taught by an outside female facilitator, single-sex classes and access to a female teacher. Furthermore, they proposed that discussion between small groups of friends is very useful. The Scottish group said that having a young teacher, teaching about emotions and relationships and being guided through their own decision making is also important. The Ugandan group emphasized the importance of being taught by female family members and having written materials provided on sex education. The study showed that young women from different backgrounds have strong opinions about sex education, and are an important resource for policy makers.

  4. Ability, Parental Valuation of Education and the High School Dropout Decision

    DEFF Research Database (Denmark)

    Foley, Kelly; Gallipoli, Giovanni; Green, David

    of the factor model set out in Carneiro, Hansen, and Heckman (2003). Specically, we consider the impact of cognitive and non-cognitive ability and the value that parents place on education. Our results support three main conclusions. First, cognitive ability at age 15 has a substantial impact on dropping out....... Second, parental valuation of education has an impact of approximately the same size as cognitive ability e ects for medium and low ability teenagers. A low ability teenager has a probability of dropping out of approximately .03 if his parents place a high value on education but .36 if their education......We use a large, rich Canadian micro-level dataset to examine the channels through which family socio-economic status and unobservable characteristics a ect children's decisions to drop out of high school. First, we document the strength of observable socio-economic factors: our data suggest...

  5. The Decision to Home School Children; Primary Parental Motivators; Primary Student Motivators

    Directory of Open Access Journals (Sweden)

    Wade Clay Smith

    2013-08-01

    Full Text Available In the USA the many parents decide to teach their children in their home. This paper explores the factors that influenced the parents’ and the students’ decisions to home school. The author conducted a series of one to one interviews with the parents and students seven factors were revealed. Once the interviews were completed and coded, each parent received a summary of her/his interview and de-identified summaries of all other interviews. Then as a group these areas of concern were discussed. The first result of these group discussions was the development of consensus definitions for the above factors and secondly an ordinal ranking of these defined factors was created.

  6. Comparing the sustainability impacts of solar thermal and natural gas combined cycle for electricity production in Mexico: Accounting for decision makers' priorities

    Science.gov (United States)

    Rodríguez-Serrano, Irene; Caldés, Natalia; Oltra, Christian; Sala, Roser

    2017-06-01

    The aim of this paper is to conduct a comprehensive sustainability assessment of the electricity generation with two alternative electricity generation technologies by estimating its economic, environmental and social impacts through the "Framework for Integrated Sustainability Assessment" (FISA). Based on a Multiregional Input Output (MRIO) model linked to a social risk database (Social Hotspot Database), the framework accounts for up to fifteen impacts across the three sustainability pillars along the supply chain of the electricity production from Solar Thermal Electricity (STE) and Natural Gas Combined Cycle (NGCC) technologies in Mexico. Except for value creation, results show larger negative impacts for NGCC, particularly in the environmental pillar. Next, these impacts are transformed into "Aggregated Sustainability Endpoints" (ASE points) as a way to support the decision making in selecting the best sustainable project. ASE points obtained are later compared to the resulting points weighted by the reported priorities of Mexican decision makers in the energy sector obtained from a questionnaire survey. The comparison shows that NGCC achieves a 1.94 times worse negative score than STE, but after incorporating decision makerś priorities, the ratio increases to 2.06 due to the relevance given to environmental impacts such as photochemical oxidants formation and climate change potential, as well as social risks like human rights risks.

  7. The Figured Worlds of High School Science Teachers: Uncovering Three-Dimensional Assessment Decisions

    Science.gov (United States)

    Ewald, Megan

    As a result of recent mandates of the Next Generation Science Standards, assessments are a "system of meaning" amidst a paradigm shift toward three-dimensional assessments. This study is motivated by two research questions: 1) how do high school science teachers describe their processes of decision-making in the development and use of three-dimensional assessments and 2) how do high school science teachers negotiate their identities as assessors in designing three-dimensional assessments. An important factor in teachers' assessment decision making is how they identify themselves as assessors. Therefore, this study investigated the teachers' roles as assessors through the Sociocultural Identity Theory. The most important contribution from this study is the emergent teacher assessment sub-identities: the modifier-recycler , the feeler-finder, and the creator. Using a qualitative phenomenological research design, focus groups, three-series interviews, think-alouds, and document analysis were utilized in this study. These qualitative methods were chosen to elicit rich conversations among teachers, make meaning of the teachers' experiences through in-depth interviews, amplify the thought processes of individual teachers while making assessment decisions, and analyze assessment documents in relation to teachers' perspectives. The findings from this study suggest that--of the 19 participants--only two teachers could consistently be identified as creators and aligned their assessment practices with NGSS. However, assessment sub-identities are not static and teachers may negotiate their identities from one moment to the next within socially constructed realms of interpretation known as figured worlds. Because teachers are positioned in less powerful figured worlds within the dominant discourse of standardization, this study raises awareness as to how the external pressures from more powerful figured worlds socially construct teachers' identities as assessors. For teachers

  8. 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.

  9. An Examination of the Structure of the Career Decision Self-Efficacy Scale (Short Form) among Italian High School Students

    Science.gov (United States)

    Presti, Alessandro Lo; Pace, Francesco; Mondo, Marina; Nota, Laura; Casarubia, Provvidenza; Ferrari, Lea; Betz, Nancy E.

    2013-01-01

    This study aims to evaluate the factor structure of Career Decision Self-Efficacy scale-short form in a sample of Italian high school adolescents. confirmatory factor analysis (CFA) was used to test the degree to which a one-factor structure and a five-factor structure provided the best fit. In view of available research the five-factor structure…

  10. A Science-Technology-Society Paradigm and Cross River State Secondary School Students' Scientific Literacy: Problem Solving and Decision Making

    Science.gov (United States)

    Umoren, Grace

    2007-01-01

    The aim of this study was to investigate the effect of Science-Technology-Society (STS) curriculum on students' scientific literacy, problem solving and decision making. Four hundred and eighty (480) Senior Secondary two science and non-science students were randomly selected from intact classes in six secondary schools in Calabar Municipality of…

  11. Effects of Student Participation in Decision Making at School. A Systematic Review and Synthesis of Empirical Research

    Science.gov (United States)

    Mager, Ursula; Nowak, Peter

    2012-01-01

    This article reviews empirical research on the effects of student participation in school decision-making processes. Out of 3102 searched citations, a total of 32 publications met the inclusion criteria. The qualitative analyses employed in this review yielded a typology of student participation, a categorisation of the diverse effects of student…

  12. Self-Efficacy as a Predictor of Career Decision Making among Secondary School Students in Busia County, Kenya

    Science.gov (United States)

    Ogutu, Joel Peter; Odera, Peter; Maragia, Samuel N.

    2017-01-01

    The most common constrain to career progression among youth in Kenya is the inability to make informed career decisions. Majority of high school students suffer from excitement for attaining university degree self-actualization rather than taking up career that enhances development of talents and skills that are job market driven. This study aimed…

  13. Game Performance Decisions of International Baccalaureate Students in Korea and Students in a Traditional American High School

    Science.gov (United States)

    Everhart, Brett; Everhart, Kim; Everhart, Tyler

    2016-01-01

    The educational experiences of students engaged in different contexts of learning, particularly curriculum delivered and international travel and residence experiences may be related to problem-solving skills and game decisions and efficiency of high school students engaged in modified game play during physical education class. This study explores…

  14. 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.

  15. Everyday and medical life choices: decision-making among 8- to 15-year-old school students.

    Science.gov (United States)

    Alderson, P

    1992-01-01

    How much do young patients expect to be involved in medical decisions affecting them? We are investigating this question during interviews with 8- to 15-year-olds having orthopaedic surgery. Many youngsters taking part in our research project on consent to surgery are more than usually dependent on their parents. We wondered how their views would compare with those of their peers at school. This paper reports a schools survey carried out as a background to the research with young people in hospital. Students in seven schools answered questionnaires on choices about late-night television viewing, new friends, timing homework, seeing their family doctor and consenting to surgery. They were asked about agreement with their parents, how they negotiate disagreement, and when they think they were/will be old enough to make everyday and medical decisions without their parents' help.

  16. Leadership Styles and Decision-Making Styles in an Indonesian School Context

    Science.gov (United States)

    Hariri, Hasan; Monypenny, Richard; Prideaux, Murray

    2014-01-01

    School leadership has been well researched in developed countries. However, in Asia, particularly in Indonesia, school leadership has not been well explored. Using survey data from a sample of 475 teachers in six Lampung school districts, this paper examines the relationships between school principal leadership styles and school principal…

  17. 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

  18. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  19. Active Shooter Response: Defensive Tactics And Tactical Decision Making For Elementary School Teachers And Staff

    Science.gov (United States)

    2017-12-01

    17 A.  HISTORY OF SCHOOL SHOOTINGS ...............................................17  B.  NEED FOR CHANGE ...tactical scenarios—teachers and school staff, for example—might have difficulty implementing the model when faced with multiple and changing variables. For... International School Safety and Security Council, ed. Robin Hattersley (Alexandria, VA: ASIS International School Safety and Security Council, 2016), 53

  20. Do Algorithms Homogenize Students' Achievements in Secondary School Better than Teachers' Tracking Decisions?

    Science.gov (United States)

    Klapproth, Florian

    2015-01-01

    Two objectives guided this research. First, this study examined how well teachers' tracking decisions contribute to the homogenization of their students' achievements. Second, the study explored whether teachers' tracking decisions would be outperformed in homogenizing the students' achievements by statistical models of tracking decisions. These…

  1. "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…

  2. Expected utility versus expected regret theory versions of decision curve analysis do generate different results when treatment effects are taken into account.

    Science.gov (United States)

    Hozo, Iztok; Tsalatsanis, Athanasios; Djulbegovic, Benjamin

    2018-02-01

    Decision curve analysis (DCA) is a widely used method for evaluating diagnostic tests and predictive models. It was developed based on expected utility theory (EUT) and has been reformulated using expected regret theory (ERG). Under certain circumstances, these 2 formulations yield different results. Here we describe these situations and explain the variation. We compare the derivations of the EUT- and ERG-based formulations of DCA for a typical medical decision problem: "treat none," "treat all," or "use model" to guide treatment. We illustrate the differences between the 2 formulations when applied to the following clinical question: at which probability of death we should refer a terminally ill patient to hospice? Both DCA formulations yielded identical but mirrored results when treatment effects are ignored; they generated significantly different results otherwise. Treatment effect has a significant effect on the results derived by EUT DCA and less so on ERG DCA. The elicitation of specific values for disutilities affected the results even more significantly in the context of EUT DCA, whereas no such elicitation was required within the ERG framework. EUT and ERG DCA generate different results when treatment effects are taken into account. The magnitude of the difference depends on the effect of treatment and the disutilities associated with disease and treatment effects. This is important to realize as the current practice guidelines are uniformly based on EUT; the same recommendations can significantly differ if they are derived based on ERG framework. © 2016 The Authors. Journal of Evaluation in Clinical Practice Published by John Wiley & Sons Ltd.

  3. Rebels against the System: Leadership Agency and Curriculum Innovation in the Context of School Autonomy and Accountability in England

    Science.gov (United States)

    Greany, Toby; Waterhouse, Joanne

    2016-01-01

    Purpose: The purpose of this paper is to describe and analyse the development of school autonomy, school leadership and curriculum innovation in England over the past 40 years. It provides a baseline picture for the wider international study on school autonomy and curriculum innovation. Design/methodology/approach: An initial literature review was…

  4. Using an Ethical Decision-Making Model to Address Ethical Dilemmas in School Counseling

    Science.gov (United States)

    Brown, Timothy; Armstrong, Stephen A.; Bore, Samuel; Simpson, Chris

    2017-01-01

    School counselors frequently face ethical dilemmas. These dilemmas often involve relationships with principals, parents, and other stakeholders. School counselors may confront complex ethical issues involving confidentiality, student safety, parental rights,and social media. The American School Counselor Association recommends following an ethical…

  5. Factors Influencing School Closure and Dismissal Decisions: Influenza A (H1N1), Michigan 2009

    Science.gov (United States)

    Dooyema, Carrie A.; Copeland, Daphne; Sinclair, Julie R.; Shi, Jianrong; Wilkins, Melinda; Wells, Eden; Collins, Jim

    2014-01-01

    Background: In fall 2009, many US communities experienced school closures during the influenza A H1N1 pandemic (pH1N1) and the state of Michigan reported 567 closures. We conducted an investigation in Michigan to describe pH1N1-related school policies, practices, and identify factors related to school closures. Methods: We distributed an online…

  6. The Transformation of Schools' Social Networks during a Data-Based Decision Making Reform

    Science.gov (United States)

    Keuning, Trynke

    2016-01-01

    Context: Collaboration within school teams is considered to be important to build the capacity school teams need to work in a data-based way. In a school characterized by a strong collaborative culture, teachers may have more access to the knowledge and skills for analyzing data, teachers have more opportunity to discuss the performance goals to…

  7. The transformation of schools' social networks during a data-based decision making reform

    NARCIS (Netherlands)

    Keuning, Trynke; Geel, Marieke Van; Visscher, Adrie; Fox, Jean Paul; Moolenaar, Nienke M.|info:eu-repo/dai/nl/304352802

    2016-01-01

    Context: Collaboration within school teams is considered to be important to build the capacity school teams need to work in a data-based way. In a school characterized by a strong collaborative culture, teachers may have more access to the knowledge and skills for analyzing data, teachers have more

  8. The Characteristics of Decision-Making Factors on the Purchase of Private Cars Taking Account of the Motives and Needs of Customers

    Directory of Open Access Journals (Sweden)

    Danylenko Yevhen S.

    2018-03-01

    Full Text Available A characterization of decision-making factors on purchase of private cars taking account of the motives and needs of customers is provided. The demographic, macroeconomic, socio-cultural, marketing and technical factors, as well as the motives and needs of customers are considered. According to the author’s classification of needs the influence of factors on different groups of needs is analyzed: obligatory; desirable, but not mandatory; prestigious; trend; class; dominant, etc. The author brings forward the idea that the researched factors evoke a number of emotions in buyers: confusion, doubt, joy, tide of happiness, confidence, reliability, sense of protection, domination, authority, etc. During the purchase of private cars there is a rush of happiness and pleasure in women more often, than in men. But men more likely than women feel satisfied with the purchase, which is based on their simple attitude to money as a mediator of the buying and selling process. Studying the reaction of customers to the influence of various factors provides automakers and dealers with creation of the most favorable conditions for making purchases in their car center.

  9. Milestones on the social accountability journey: Family medicine practice locations of Northern Ontario School of Medicine graduates.

    Science.gov (United States)

    Hogenbirk, John C; Timony, Patrick E; French, Margaret G; Strasser, Roger; Pong, Raymond W; Cervin, Catherine; Graves, Lisa

    2016-03-01

    To assess the effect of different levels of exposure to the Northern Ontario School of Medicine's (NOSM's) distributed medical education programs in northern Ontario on FPs' practice locations. Cross-sectional design using longitudinal survey and administrative data. Canada. All 131 Canadian medical graduates who completed FP training in 2011 to 2013 and who completed their undergraduate (UG) medical degree or postgraduate (PG) residency training or both at NOSM. Exposure to NOSM's medical education program at the UG (n = 49) or PG (n = 31) level or both (n = 51). Primary practice location in September of 2014. Approximately 16% (21 of 129) of FPs were practising in rural northern Ontario, 45% (58 of 129) in urban northern Ontario, and 5% (7 of 129) in rural southern Ontario. Logistic regression found that more rural Canadian background years predicted rural practice in northern Ontario or Ontario, with odds ratios of 1.16 and 1.12, respectively. Northern Canadian background, sex, marital status, and having children did not predict practice location. Completing both UG and PG training at NOSM predicted practising in rural and northern Ontario locations with odds ratios of 4.06 to 48.62. Approximately 61% (79 of 129) of Canadian medical graduate FPs who complete at least some of their training at NOSM practise in northern Ontario. Slightly more than a quarter (21 of 79) of these FPs practise in rural northern Ontario. The FPs with more years of rural background or those with greater exposure to NOSM's medical education programs had higher odds of practising in rural northern Ontario. This study shows that NOSM is on the road to reaching one of its social accountability milestones.

  10. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

    Directory of Open Access Journals (Sweden)

    Ayten ERSOY

    2011-08-01

    Full Text Available This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

  11. 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.

  12. School Improvement Grants: Education Should Take Additional Steps to Enhance Accountability for Schools and Contractors. Report to Congressional Requesters. GAO-12-373

    Science.gov (United States)

    Scott, George A.

    2012-01-01

    The School Improvement Grant (SIG) program funds reforms in low performing schools. Congress provided $3.5 billion for SIG in fiscal year 2009, and a total of about $1.6 billion was appropriated in fiscal years 2010-2012. SIG requirements changed significantly in 2010. Many schools receiving SIG funds must now use the funding for specific…

  13. The Relationship of Career Decision-Making Self-Efficacy, Vocational Identity, and Career Exploration Behavior in African American High School Students

    Science.gov (United States)

    Gushue, George V.; Scanlan, Kolone R. L.; Pantzer, Karen M.; Clarke, Christine P.

    2006-01-01

    This study explores the relationship between the social cognitive construct of career decision-making self-efficacy and the outcome variables of vocational identity and career exploration behaviors in a sample of 72 urban African American high school students. The results indicate that higher levels of career decision-making self-efficacy are…

  14. Developing an Ethical Framework in Decision Making of Rural Elementary School Principals in Pennsylvania

    Science.gov (United States)

    Hozien, Wafa Ismail

    2012-01-01

    The purpose of this study is to explore and describe individual Pennsylvania rural elementary principals' experiences of ethical decision-making in a complex era. Ethical dilemma, in this case, is the term used to depict an incident which calls for a decision to be made when moral values or ethical principles were in conflict. Also, to learn how…

  15. Assessing School Readiness for a Practice Arrangement Using Decision Tree Methodology.

    Science.gov (United States)

    Barger, Sara E.

    1998-01-01

    Questions in a decision-tree address mission, faculty interest, administrative support, and practice plan as a way of assessing arrangements for nursing faculty's clinical practice. Decisions should be based on congruence between the human resource allocation and the reward systems. (SK)

  16. How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland

    Energy Technology Data Exchange (ETDEWEB)

    Hupponen, M., E-mail: mari.hupponen@lut.fi; Grönman, K.; Horttanainen, M.

    2015-08-15

    Highlights: • Environmental criteria for the MSW incineration location procurements are needed. • Focus should be placed on annual energy efficiency and on substitute fuels. • In SRF combustion it is crucial to know the share and the treatment of rejects. • The GWP of transportation is a small part of the total emissions. - Abstract: The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs’ perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to

  17. How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland.

    Science.gov (United States)

    Hupponen, M; Grönman, K; Horttanainen, M

    2015-08-01

    The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs' perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to know the combusted share of mixed MSW after preparing solid recovered fuel (SRF) and the treatment of rejects. The environmental criteria for the waste incineration plant procurements should be made in order to obtain clear instructions for the procurement units. The results can also be utilized more widely. The substituted fuels in the area and

  18. How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland

    International Nuclear Information System (INIS)

    Hupponen, M.; Grönman, K.; Horttanainen, M.

    2015-01-01

    Highlights: • Environmental criteria for the MSW incineration location procurements are needed. • Focus should be placed on annual energy efficiency and on substitute fuels. • In SRF combustion it is crucial to know the share and the treatment of rejects. • The GWP of transportation is a small part of the total emissions. - Abstract: The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs’ perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to

  19. A Study of Perceived Leadership Styles as It Affects the Decision-Making Process Employed by Eleven Catholic School Principals in South Texas

    Science.gov (United States)

    Agbakoba, Mary Olivia

    2017-01-01

    Catholic School principals play an important role in the development of students' spiritual, social, and academic wellbeing. Consequently, in order to improve students' spiritual, social, and academic skill, it is vital to study the perceived leadership styles and decision-making of Catholic School Principals. Research questions include: "Is…

  20. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  1. The School Store...Making It Work. Second Edition. Selling, Buying, Promotion, Operation, Store Security, Management, Accounting.

    Science.gov (United States)

    Michigan State Univ., East Lansing. Michigan Vocational Education Resource Center.

    This handbook is intended as a resource for individuals involved in the development, operation, and expansion of school store laboratories. The first of three sections covers facility/laboratory planning. It includes detailed guidelines for establishing a new school store operation and remodeling or relocating an existing operation. Section II…

  2. Role of Women in Schooling and Child Labour Decision: The Case of Urban Boys in India

    Science.gov (United States)

    Das, Saswati; Mukherjee, Diganta

    2007-01-01

    This paper uses household level data from National Sample Survey Organization (NSSO) of India, the 55th round (1999-2000), to show that for urban male children there exists significant wage incentive for schooling, though school dropout rate and child labour incidence are not so small. The parents' level of education plays an important role in…

  3. Role of Parental Education in Schooling and Child Labour Decision: Urban India in the Last Decade

    Science.gov (United States)

    Mukherjee, Diganta; Das, Saswati

    2008-01-01

    This paper uses household level data from National Sample Survey Organization (NSSO) of India, the 55th (1999-2000) and the 61st (2004-05) rounds, to show that even with a significant wage incentive for schooling of urban children, the school drop out rate and child labour incidence are not small over this period. The parents' level of education…

  4. Type 1 Diabetes Mellitus Case Decisions: Health-Related Service Considerations for School Psychologists

    Science.gov (United States)

    Schmitt, Ara J.; Wodrich, David L.; Lazar, Susan

    2010-01-01

    Type 1 diabetes mellitus (T1DM) is a chronic illness that can impact learning and often requires medical management in the school setting. School psychologists must therefore be knowledgeable of special service eligibility criteria associated with T1DM, the health-related services often required of such students, and what health-related services…

  5. Decentralization and Participatory Decision-Making: Implementing School-Based Management in the Abbott Districts.

    Science.gov (United States)

    Walker, Elaine M.

    2000-01-01

    This study examined issues faced during implementation of school-based management (SBM) in New Jersey's special needs or Abbott districts, using a literature review, surveys of K-12 schools, and focus groups with central office administrators. The study examined forms of SBM, team operations, local autonomy versus state power, skills required to…

  6. From "intuition"- to "data"-based decision making in Dutch secondary schools?

    NARCIS (Netherlands)

    Schildkamp, Kim; Ehren, Melanie Catharina Margaretha; Schildkamp, K.; Lai, M.K.; Earl, L.

    2013-01-01

    Schools these days are confronted with a lot of data, which they have to transform into information to be used for school improvement. However, research shows that most teachers do not use data properly, or do not use data at all. In the Netherlands, a data team intervention was developed and

  7. Teacher Efficacy and Disciplinary Expectations in Charter Schools: Understanding the Link to Teachers' Career Decisions

    Science.gov (United States)

    Torres, A. Chris

    2016-01-01

    Much scholarly work describes a culture of low expectations in low-income, urban schools, the challenges these teachers face managing student behavior, and why these problems so strongly influence teacher turnover. By contrast, some urban charter schools, particularly those associated with high achieving Charter Management Organizations (CMOs),…

  8. Family, Work, and School Influences on the Decision to Enter the Military.

    Science.gov (United States)

    Teachman, Jay D.; And Others

    1993-01-01

    Examined correlates of enlistment of young men in military. Focused on all volunteer force, paying attention to effects of work, school, and family roles on enlistment. Work and school enrollment significantly reduced likelihood of enlisting in military for whites but not for African Americans. Marriage and parenthood did not affect likelihood of…

  9. Decision-Making in School Racial Conflict: Challenges of Leadership for Social Justice

    Science.gov (United States)

    Martin, Allison; Yoon, Irene H.; Fluckiger, J. Janell

    2016-01-01

    The following case portrays administrator, faculty, and student responses to a race-related incident that occurred in a predominantly White, wealthy, suburban high school. Reports of the story took off in news outlets and on social media; but the events did not end there. The scenario underscores the challenges involved in school and district…

  10. Managerial Accounting in Library and Information Science Education.

    Science.gov (United States)

    Hayes, Robert M.

    1983-01-01

    Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

  11. How Data Use for Accountability Undermines Equitable Science Education

    Science.gov (United States)

    Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

    2017-01-01

    Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

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

    Science.gov (United States)

    Oyetoro, Oyebode Stephen; Ojo, Oloyede Ezekiel

    2017-01-01

    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…

  13. 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...

  14. Effect of supervised brushing with fluoride gel during primary school, taking into account the group prevention schedule in kindergarten.

    Science.gov (United States)

    Winter, Julia; Jablonski-Momeni, Anahita; Ladda, Annett; Pieper, Klaus

    2017-07-01

    In one region of Germany, a group of children took part in regular fluoride gel applications during primary school following intensified prevention in kindergarten. This observational study aimed to ascertain whether the dental health of primary school children can be improved by introducing a group prevention program based on applications of fluoride gel. The subjects were distributed among six groups with varying preventive measures in kindergarten and at school. The basis for determining caries experience and calculating the caries increment consisted of dental findings gathered in the second and fourth grade. While second graders without professionally supported daily toothbrushing in kindergarten exhibited an average d 3 -6 mft of 2.17, in those who had enjoyed intensive dental prevention, the corresponding value was 19% lower (d 3-6 mft = 1.74). The caries increment was significantly lower mainly among children who had received the maximum of group prevention (intensive prevention in kindergarten and gel program at school). The results show that intensified preventive programs in kindergartens and schools, based mainly on supervised toothbrushing, have a positive effect on the dental health of primary school children. Such programs are efficient in reducing caries experience especially in socially deprived areas.

  15. Autonomy and Accountability: Teacher Perspectives on Evidence-Based Practice and Decision-Making for Students with Intellectual and Developmental Disabilities

    Science.gov (United States)

    Greenway, Rosanne; McCollow, Meaghan; Hudson, Roxanne F.; Peck, Charles; Davis, Carol A.

    2013-01-01

    The purpose of this study was to examine teacher perspectives about evidence-based practices (EBP) and decision-making for students with intellectual and developmental disabilities. Given the current EBP movement, our study sought to understand practitioner definitions and perspectives on EBP and decision-making. Interview data from nine special…

  16. Menopause as a long-term risk to health: implications of general practitioner accounts of prevention for women's choice and decision-making.

    Science.gov (United States)

    Murtagh, Madeleine J; Hepworth, Julie

    2003-03-01

    Over the past two decades medical researchers and modernist feminist researchers have contested the meaning of menopause. In this article we examine various meanings of menopause in major medical and feminist literature and the construction of menopause in a semi-structured interview study of general practitioners in rural South Australia. Three discursive themes are identified in these interviews; (i) .the hormonal menopause - symptoms, risk, prevention; (ii). the informed menopausal woman; and (iii). decision-making and hormone replacement therapy. By using the discourse of prevention, general practitioners construct menopause in relation to women's health care choices, empowerment and autonomy. We argue that the ways in which these concepts are deployed by general practitioners in this study produces and constrains the options available to women. The implications of these general practitioner accounts are discussed in relation to the proposition that medical and feminist descriptions of menopause posit alternative but equally-fixed truths about menopause and their relationship with the range of responses available to women at menopause. Social and cultural explanations of disease causality (c.f. Germov 1998, Hardey 1998) are absent from the new menopause despite their being an integral part of the framework of the women's health movement and health promotion drawn on by these general practitioners. Further, the shift of responsibility for health to the individual woman reinforces practice claims to empower women, but oversimplifies power relations and constructs menopause as a site of self-surveillance. The use of concepts from the women's health movement and health promotion have nevertheless created change in both the positioning of women as having 'choices' and the positioning of some general practitioners in terms of greater information provision to women and an attention to the woman's autonomy. In conclusion, we propose that a new menopause has evolved

  17. The Effects of Emotive Reasoning on Secondary School Students' Decision-Making in the Context of Socioscientific Issues

    Science.gov (United States)

    Powell, Wardell A.

    The discrepancy between what students are being taught within K-12 science classrooms and what they experience in the real world has been well documented. This study sought to explore the ways a high school biology curriculum, which integrates socioscientific issues, impacts students' emotive reasoning and their ability to evaluate evidence, make informed decisions on contemporary scientific dilemmas, and integrate scientific content knowledge in their reasoning on SSI. Both quantitative and qualitative methods were used to examine differences within and between an SSI treatment group and a comparison group as well as individual differences among students' responses over a semester of high school biology. Results indicated students used emotions largely to evaluate evidence and make decisions on contentious scientific dilemmas. In addition, the results showed students used newly gained scientific content knowledge to make logical predictions on contentious scientific issues. Statistical significance was found between groups of students in regard to their interest in the use of embryonic stem cell treatments to restore rats' vision, as well as students' abilities to evaluate evidence. Theoretical implications regarding the use of SSI in the classroom are presented.

  18. High School Students Debate the Use of Embryonic Stem Cells: The influence of context on decision-making

    Science.gov (United States)

    Molinatti, Grégoire; Girault, Yves; Hammond, Constance

    2010-11-01

    The present study analyzes decision-making and argumentation by high school students in a debate situation on a socioscientific issue, the use of embryonic stem cells in research and therapy. We tested the influence on the debates of two different contexts. Adolescent students at the high school level in the same grade (mean age 16.4 years) from rural and urban zones of Provence, France, participated in three debate sessions. During the first session, the students listed the background questions they wanted to ask the expert(s). They were also required to identify one or two major issues that would serve as an outline for the future debate. They then discussed these with the expert(s) during the second session and took note of the answers. During this session, the control groups met with a neuroscientist whereas the experimental 'contextualized' group met with the same neuroscientist together with a representative of an association of patients suffering from a neurodegenerative disease. Analysis of the students' arguments and decision-making revealed that contextualization introduced dynamism in the students' exchanges: they paid more attention to their peers' arguments and were more motivated to argue their own opinion. However, this type of contextualization may contribute to reinforcing ideology in scientific progress.

  19. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  20. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  1. 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.

  2. Parents' Decision on Child Labour and School Attendance: Evidence from Iranian Households

    Science.gov (United States)

    Keshavarz Haddad, GholamReza

    2017-01-01

    In the framework of a household's collective decision processes, this study presents a structural empirical model to test the hypothesis that child labour is compelled by household's poverty and parent's bargaining power against one another. To this end, a measure for mother's intra-household bargaining power is developed. I use Iranian…

  3. Becoming Our Own Leaders: Decision-Making at School and Home

    Science.gov (United States)

    Rubin, Ron; Schoenefeld, Jonas

    2009-01-01

    Children's lives in today's culture are filled with numerous decisions in a pressure-cooker atmosphere of frequently self-destructive peers and overly materialistic, sexually exploitive, and violent media that affect their daily welfare. As a result, too often tragedies result from children's lack of healthy judgment and choices. The case for…

  4. Middle School Students' Decision-Making on Solid Waste Management in Taiwan.

    Science.gov (United States)

    Wang, Kuo-Hua

    The purpose of the study was to determine the effectiveness of a HyperCard simulation upon student's concepts, opinions, and option-rankings on solid waste management, and to investigate what cognitive activities of the students were involved in the decision-making processes. One hundred eighth-grade students in Taiwan participated in this…

  5. School Principals' Decision-Making Behaviour in the Management of Innovation.

    Science.gov (United States)

    McGeown, Vincent

    1979-01-01

    A rating scale operationalized a model for the adoption and implementation of educational innovation. Phases were designated: creating a climate for change; analyzing antecedent conditions; generating alternatives; initiating change adoption; implementing change; and evaluating change outcomes. Principals' decision-making behavior was the best…

  6. Application of Algebra Curriculum-Based Measurements for Decision Making in Middle and High School

    Science.gov (United States)

    Johnson, Evelyn S.; Galow, Patricia A.; Allenger, Robert

    2013-01-01

    This article reports the results of a study examining the utility of curriculum-based measurement (CBM) in algebra for predicting performance on a state math assessment and informing instructional placement decisions for students in seventh, eighth, and tenth grades. Students completed six Basic Skills algebra probes across different time…

  7. Social accountability of medical schools and academic primary care training in Latin America: principles but not practice.

    Science.gov (United States)

    Puschel, Klaus; Rojas, Paulina; Erazo, Alvaro; Thompson, Beti; Lopez, Jorge; Barros, Jorge

    2014-08-01

    Latin America has one of the highest rates of health disparities in the world and is experiencing a steep increase in its number of medical schools. It is not clear if medical school authorities consider social responsibility, defined as the institutional commitment to contribute to the improvement of community well-being, as a priority and if there are any organizational strategies that could reduce health disparities. To study the significance and relevance of social responsibility in the academic training of medical schools in Latin America. The study combined a qualitative thematic literature review of three databases with a quantitative design based on a sample of nine Latin American and non-Latin American countries. The thematic analysis showed high agreement among academic groups on considering medical schools as 'moral agents', part of a 'social contract' and with an institutional responsibility to reduce health disparities mainly through the implementation of strong academic primary care programs. The quantitative analysis showed a significant association between higher development of academic primary care programs and lower level of health disparities by country (P = 0.028). However, the data showed that most Latin American medical schools did not prioritize graduate primary care training. The study shows a discrepancy between the importance given to social responsibility and academic primary care training in Latin America and the practices implemented by medical schools. It highlights the need to refocus medical education policies in the region. © The Author 2014. Published by Oxford University Press. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  8. Shared decision making in type 2 diabetes with a support decision tool that takes into account clinical factors, the intensity of treatment and patient preferences : Design of a cluster randomised (OPTIMAL) trial

    NARCIS (Netherlands)

    Den Ouden, Henk; Vos, Rimke C.; Reidsma, Carla; Rutten, Guy Ehm

    2015-01-01

    Background: No more than 10-15% of type 2 diabetes mellitus (T2DM) patients achieve all treatment goals regarding glycaemic control, lipids and blood pressure. Shared decision making (SDM) should increase that percentage; however, not all support decision tools are appropriate. Because the

  9. The Return to Final Paper Examining in English National Curriculum Assessment and School Examinations: Issues of Validity, Accountability and Politics

    Science.gov (United States)

    Torrance, Harry

    2018-01-01

    There are sound educational and examining reasons for the use of coursework assessment and practical assessment of student work by teachers in schools for purposes of reporting examination grades. Coursework and practical work test a range of different curriculum goals to final papers and increase the validity and reliability of the result.…

  10. Former Teachers' and Pupils' Autobiographical Accounts of Punishment in Italian Rural Primary Schools during Fascism

    Science.gov (United States)

    Loparco, Fabiana

    2017-01-01

    Despite the prohibition on punishment in the form of emotional, psychological and physical abuse under the Fascist school regulations, it was common--particularly in Italian rural classrooms--for the purpose of managing and disciplining students. Sticks, "chickpeas" or "donkey desks" represent just a few examples of the methods…

  11. School Nurses' Professional Practice in the HPV Vaccine Decision-Making Process

    Science.gov (United States)

    Rosen, Brittany L.; Ashwood, Daniel; Richardson, George B.

    2016-01-01

    Because U.S. human papillomavirus (HPV) vaccination rates remain low, we evaluated school nurses' knowledge, attitudes, perceptions of their role as opinion leaders, self-efficacy, intention, and professional practice regarding the HPV vaccine and determined if these variables influenced their professional practice concerning the HPV vaccine. We…

  12. Promoting School Mental Health Competencies: Exploring the Utility of Decision Cases for Pre-Service Learning

    Science.gov (United States)

    Iachini, Aidyn L.; Wolfer, Terry A.

    2015-01-01

    Preparation of the school mental health (SMH) workforce is an important priority. Significant gaps remain, however, in our understanding of which pre-service training strategies may be most effective for promoting essential cross-disciplinary SMH competencies. In response, this paper describes the case method of teaching and provides pilot…

  13. Journalism and Urban School Reform: Versions of Democratic Decision Making in Two American Cities

    Science.gov (United States)

    Shipps, Dorothy; Fowlkes, Elizabeth; Peltzman, Alissa

    2006-01-01

    School reform involves the public: its expectation of participation and its support for a reform agenda. In theory, the press influences both. To explore this link, we compare education coverage in four press outlets, two each in Chicago and Cleveland. Articles and editors are interrogated for (1) style of journalism and (2) assumptions about the…

  14. Expectation Returns and Households' Decision in the Schooling of Their Children in Khyber Pakhtunkhwa Pakistan

    Science.gov (United States)

    Khan, Shahzad; Lurhathaiopath, Puangkaew; Matsushita, Shusuke

    2017-01-01

    This study aims to study households' expectations for their children's academic performance in Khyber Pakhtunkhwa, Pakistan. Education has a significant role in increasing the productivity and income level of an individual in a society. Household education, income, distance from school, gender discrimination within household and cost of education…

  15. Social Workers' Leadership for Positive School Climates via Data-Informed Planning and Decision Making

    Science.gov (United States)

    Hopson, Laura; Lawson, Hal

    2011-01-01

    No Child Left Behind (NCLB) legislation is an important policy intervention aimed at changing school, district, and state department of education policies and practices to improve student outcomes. These efforts are compromised because NCLB does not prioritize the conditions necessary for improving academic outcomes. One such necessary condition…

  16. Exploring Identities to Deepen Understanding of Urban High School Students' Sexual Health Decision-Making

    Science.gov (United States)

    Brotman, Jennie S.; Mensah, Felicia Moore; Lesko, Nancy

    2010-01-01

    Sexual health is a controversial science topic that has received little attention in the field of science education, despite its direct relevance to students' lives and communities. Moreover, research from other fields indicates that a great deal remains to be learned about how to make school learning about sexual health influence the real-life…

  17. Identifying Characteristics of High School Dropouts: Data Mining with A Decision Tree Model

    Science.gov (United States)

    Veitch, William Robert.

    2004-01-01

    The notion that all students should finish high school has grown throughout the last century and continues to be an important goal for all educational levels in this new century. Non-completion has been related to all sorts of social, financial, and psychological issues. Many studies have attempted to put together a process that will identify…

  18. From Vocational Decision Making to Career Building: Blueprint, Real Games, and School Counseling.

    Science.gov (United States)

    Jarvis, Phillip S.; Keeley, Ethel S.

    2003-01-01

    Presents ways to help students make more informed career choices and gain employability and self-management skills under a suggested career development rubric. Focuses on the importance of considering a framework for school counselors to help students become aware of and master career management skills. (Contains 21 references and 2 tables.) (GCP)

  19. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  20. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  1. 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.

  2. Differentiated Accountability Policy and School Improvement Plans: A Look at Professional Development and Inclusive Practices for Exceptional Students

    Science.gov (United States)

    Simon, Marsha; Black, William R.

    2011-01-01

    The Individuals with Disabilities Education Improvement Act (IDEA) of 2004 and the No Child Left Behind Act of 2002 (NCLB) require that students with disabilities have equal access to general education curricula and contexts. Florida's Differentiated Accountability Program (DAP) is designed to support educators in meeting IDEA and NCLB…

  3. Empowering School of Accounting Websites through Quality Assurance: Development and Implementation of a User-Perceived Instrument

    Science.gov (United States)

    Djajadikerta, Hadrian G.; Trireksani, Terri; Djajadikerta, Hamfri

    2008-01-01

    Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

  4. Building place-based collaborations to develop high school students' groundwater systems knowledge and decision-making capacity

    Science.gov (United States)

    Podrasky, A.; Covitt, B. A.; Woessner, W.

    2017-12-01

    The availability of clean water to support human uses and ecological integrity has become an urgent interest for many scientists, decision makers and citizens. Likewise, as computational capabilities increasingly revolutionize and become integral to the practice of science, technology, engineering and math (STEM) disciplines, the STEM+ Computing (STEM+C) Partnerships program seeks to integrate the use of computational approaches in K-12 STEM teaching and learning. The Comp Hydro project, funded by a STEM+C grant from the National Science Foundation, brings together a diverse team of scientists, educators, professionals and citizens at sites in Arizona, Colorado, Maryland and Montana to foster water literacy, as well as computational science literacy, by integrating authentic, place- and data- based learning using physical, mathematical, computational and conceptual models. This multi-state project is currently engaging four teams of six teachers who work during two academic years with educators and scientists at each site. Teams work to develop instructional units specific to their region that integrate hydrologic science and computational modeling. The units, currently being piloted in high school earth and environmental science classes, provide a classroom context to investigate student understanding of how computation is used in Earth systems science. To develop effective science instruction that is rich in place- and data- based learning, effective collaborations between researchers, educators, scientists, professionals and citizens are crucial. In this poster, we focus on project implementation in Montana, where an instructional unit has been developed and is being tested through collaboration among University scientists, researchers and educators, high school teachers and agency and industry scientists and engineers. In particular, we discuss three characteristics of effective collaborative science education design for developing and implementing place- and

  5. Are College Costs Worth It? How Individual Ability, Major Choice, and Debt Affect Optimal Schooling Decisions

    OpenAIRE

    Webber, Douglas A.

    2015-01-01

    This paper examines the financial value over the course of a lifetime of pursuing a college degree under a variety of different settings (e.g. major, student loan debt, individual ability). Using a lifecycle simulation approach, I account for ability/selection bias and the substantial probability that entering college freshmen will not eventually graduate, two critically important factors when evaluating the value of pursuing a college degree. I find that financial proposition of attending co...

  6. Multicriteria methodology for decision aiding

    CERN Document Server

    Roy, Bernard

    1996-01-01

    This is the first comprehensive book to present, in English, the multicriteria methodology for decision aiding In the foreword the distinctive features and main ideas of the European School of MCDA are outlined The twelve chapters are essentially expository in nature, but scholarly in treatment Some questions, which are too often neglected in the literature on decision theory, such as how is a decision made, who are the actors, what is a decision aiding model, how to define the set of alternatives, are discussed Examples are used throughout the book to illustrate the various concepts Ways to model the consequences of each alternative and building criteria taking into account the inevitable imprecisions, uncertainties and indeterminations are described and illustrated The three classical operational approaches of MCDA synthesis in one criterion (including MAUT), synthesis by outranking relations, interactive local judgements, are studied This methodology tries to be a theoretical or intellectual framework dire...

  7. Agent-Based Simulation of Children’s School Travel Mode with Parental Escort Decisions

    Directory of Open Access Journals (Sweden)

    Peng Jing

    2018-02-01

    Full Text Available In the last few years, the number of private cars has expanding quickly in China, more and more parents use cars to escort their children to school, thus cause serious traffic congestions near school in many cities. In this paper, we developed an agent-based model (ABM of the parents’ choice of escort mode. The core of this model is an escort mode choice motivation adjustment function that combines distance, traffic safety and social influence. We also used ABM to exhibit the emergent decoy effect phenomenon, which is a dynamic phenomenon that the introduction of a decoy to the choice-set could increase the share of other alternatives. The model reveals the parents’ inner psychological mechanism when facing competing escort mode choice in transportation system. The simulation results show that the proportion of parents to choose bus escort was 62.45% without the decoy effect was introduced, while the proportion of parents to choose bus escort increased to 74.29% with the decoy effect was entry. The use of the ABM method gives the potential to cope with the dynamic changes in studying parent escort mode choice behavior.

  8. THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS WITHIN THE COMPANIES

    Directory of Open Access Journals (Sweden)

    Delia David

    2014-09-01

    Full Text Available Both the theory and modern practice of the management accounting took over two general concepts regarding its organizational process, structuring accounting in either an integrated system or a dualist one. We aim at emphasizing the characteristics, the role and the importance of these concepts in regards to the calculation process and the accounting entries of the costs generated by economic entities with an eye at gaining profit. Choosing one of the previously mentioned concepts must be done taking into consideration the specific of the company in question as well as the information necessary to the manager who needs to find out the optimum solution in order to achieve the rehabilitation and efficiency of the activity which is supposed to be carried out. The subject of this work is approached both theoretically and practically, relying on the following research methods: the comparison method, the observation method and the case study method.

  9. The Degree to Which Students and Teachers Are Involved in Second-Level School Processes and Participation in Decision-Making: An Irish Case Study

    Science.gov (United States)

    Harrison, Kathy; Taysum, Alison; McNamara, Gerry; O'Hara, Joe

    2016-01-01

    The Education Act (1998) is a key policy document in Irish education, emphasising the rights, roles and responsibilities of key stakeholders, including parents, teachers and pupils in schools. Since 1998 the Department of Education and Skills (DES) has stressed the need to introduce an increased role for teachers and pupils in decision-making. It…

  10. Using Office Discipline Referral Data for Decision Making about Student Behavior in Elementary and Middle Schools: An Empirical Evaluation of Validity

    Science.gov (United States)

    Irvin, Larry K.; Horner, Robert H.; Ingram, Kimberly; Todd, Anne W.; Sugai, George; Sampson, Nadia Katul; Boland, Joseph B.

    2006-01-01

    In this evaluation we used Messick's construct validity as a conceptual framework for an empirical study assessing the validity of use, utility, and impact of office discipline referral (ODR) measures for data-based decision making about student behavior in schools. The Messick approach provided a rubric for testing the fit of our theory of use of…

  11. The Influences of Middle School Mathematics Teachers' Practical Rationality on Instructional Decision Making Regarding the Common Core State Standards for Mathematical Practices

    Science.gov (United States)

    Sobolewski-McMahon, Lauren M.

    2017-01-01

    The purpose of this study was to examine the influences of various facets of middle school mathematics teachers' practical rationality on their instructional decision making as they plan to enact the Common Core State Standards for Mathematical Practice, CCSS-MP1 (perseverance in problem solving) and CCSS-MP3 (communicating and critiquing). The…

  12. Decision-Making by School Psychologists: Use of the Representativeness Heuristic and Importance of Assessment Data in Determination of Special Education Eligibility

    Science.gov (United States)

    Wilson, Sharise Mavis

    2010-01-01

    The purpose of this project was to explore the decision-making approach and types of data that school psychologists use in determining special education classification. There were three research objectives: (a) to investigate the types of conditions and measures needed to test the use of the representativeness heuristic and assessment data, (b) to…

  13. It Pays to Improve School Quality

    Science.gov (United States)

    Hanushek, Eric A.; Ruhose, Jens; Woessmann, Ludger

    2016-01-01

    Congress passed the Every Student Succeeds Act, supplanting No Child Left Behind and placing responsibility for public school improvement squarely upon each of the 50 states. With the federal government's role in school accountability sharply diminished, it now falls to state and local governments to take decisive action. Even though most…

  14. Participants' Accounts on Their Decision to Join a Cohort Study With an Attached Biobank: A Qualitative Content Analysis Study Within Two German Studies.

    Science.gov (United States)

    Nobile, Hélène; Bergmann, Manuela M; Moldenhauer, Jennifer; Borry, Pascal

    2016-07-01

    Reliable participation and sustained retention rates are crucial in longitudinal studies involving human subjects and biomaterials. Understanding the decision to enroll is an essential step to develop adequate strategies promoting long-term participation. Semi-structured interviews were implemented with newly recruited and long-term participants randomly drawn from two ongoing longitudinal studies with a biobank component in Germany. Iterative qualitative content analysis was applied to the transcribed interviews. Participants (n = 31) expressed their decision to enroll or remain in the study as the result of the complex interplay of individual factors, institutional cues, study-related features, and societal dynamics. Different forms of trust were identified as central within the elements used to explain participation and could be compared to Dibben, Morris, and Lean's dynamic model of interpersonal trust. Given these high levels of trust, an investigation of the morality of the trustful relationship at stake between participants and research(ers) is warranted. © The Author(s) 2016.

  15. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  16. The process of processing: exploring the validity of Neisser's perceptual cycle model with accounts from critical decision-making in the cockpit.

    Science.gov (United States)

    Plant, Katherine L; Stanton, Neville A

    2015-01-01

    The perceptual cycle model (PCM) has been widely applied in ergonomics research in domains including road, rail and aviation. The PCM assumes that information processing occurs in a cyclical manner drawing on top-down and bottom-up influences to produce perceptual exploration and actions. However, the validity of the model has not been addressed. This paper explores the construct validity of the PCM in the context of aeronautical decision-making. The critical decision method was used to interview 20 helicopter pilots about critical decision-making. The data were qualitatively analysed using an established coding scheme, and composite PCMs for incident phases were constructed. It was found that the PCM provided a mutually exclusive and exhaustive classification of the information-processing cycles for dealing with critical incidents. However, a counter-cycle was also discovered which has been attributed to skill-based behaviour, characteristic of experts. The practical applications and future research questions are discussed. Practitioner Summary: This paper explores whether information processing, when dealing with critical incidents, occurs in the manner anticipated by the perceptual cycle model. In addition to the traditional processing cycle, a reciprocal counter-cycle was found. This research can be utilised by those who use the model as an accident analysis framework.

  17. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  18. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  19. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  20. Avaliação da capacidade de julgamento & tomada de decisão baseado nas Normas Internacionais de Contabilidade = Judgement capacity evaluation & decision making based on International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Ieda Margarete Oro

    2017-04-01

    Full Text Available As normas internacionais vigentes evidenciam a necessidade do julgamento e tomada de decisão dos profissionais da contabilidade nas questões que envolvem o reconhecimento e a mensuração dos fatos contábeis. O objetivo deste estudo é avaliar a capacidade de julgamento e tomada de decisão de acadêmicos de ciências contábeis na resolução de questões que envolvem as normas internacionais. Em função das características do estudo, buscou-se, no desenvolvimento da análise, a associação com as heurísticas clássicas da tomada de decisão: representatividade, disponibilidade, ancoragem e ajuste. A pesquisa caracteriza-se como um estudo exploratório, survey com abordagem quantitativa. A amostra consistiu de 97 alunos do curso de graduação em Ciências Contábeis de uma universidade de Santa Catarina. O questionário selecionou 6 questões que envolvem julgamento e tomada de decisão e integram provas do Conselho Federal de Contabilidade. Na análise das heurísticas, que envolvem o julgamento e a tomada de decisão, constatou-se maior uso das heurísticas da disponibilidade e ancoragem e ajuste nas questões analisadas. A média percentual de acertos nas seis questões foi considerada baixa, contudo, não invalida os resultados, mas chama a atenção para o grau de racionalidade limitada nas decisões. É preciso ressaltar que os vieses cognitivos podem ser provocados pelo uso das heurísticas. Os achados da pesquisa revelam pontos significativos e que reforçam a importância do julgamento e tomada de decisão na formação acadêmica, como habilidade do Contador. The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving the recognition and measurement of financial facts. The aim of this study is to evaluate the judgment and decision making of accountancy academic professionals in resolving issues involving international standards. Depending on the

  1. Early Warning Signs: Identifying Opportunities to Disrupt Racial Inequities in School Discipline through Data-Based Decision Making

    Science.gov (United States)

    Blake, Jamilia J.; Gregory, Anne; James, Marlon; Hasan, Gwen Webb

    2016-01-01

    The purpose of this study was to demonstrate how school psychologists can proactively address disparities in school suspension through the examination of office discipline referrals (ODR). Results of two studies examining high school ODRs suggest that there is value in school psychologists disaggregating and analyzing ODRs at the school level and…

  2. Which factors play a role in Dutch health promotion professionals' decision to recruit actively primary schools to use a web-based smoking prevention programme?

    Science.gov (United States)

    Cremers, Henricus-Paul; Oenema, Anke; Mercken, Liesbeth; Candel, Math; de Vries, Hein

    2013-12-03

    Municipal Health Promotion Organisations (MHPOs) play an important role in promoting and disseminating prevention programmes, such as smoking prevention programmes, in schools. This study identifies factors that may facilitate or hinder MHPOs' willingness to recruit actively primary schools to use a smoking prevention programme. In 2011, 31 Dutch MHPOs were invited to recruit schools to use a smoking prevention programme. All MHPO employees involved in smoking prevention activities (n = 68) were asked to complete a questionnaire assessing psychological factors and characteristics of their organisation that might affect their decision to be involved in active recruitment of schools. T-tests and multivariate analysis of variance assessed potential differences in psychological and organisational factors between active and non-active recruiters. A total of 45 professionals returned the questionnaire (66.2%). Active recruiters (n = 12) had more positive attitudes (p = 0.02), higher self-efficacy expectations (p primary schools, compared with non-active recruiters. Organisational factors did not discriminate between active and non-active recruiters. Primarily psychological factors seem to be associated with MHPOs' decision to recruit schools actively. This indicates that creating more positive attitude, self-efficacy beliefs and formation of plans may help in getting more MHPOs involved in active recruitment procedures.

  3. Integrating frequency and magnitude information in decision-making in schizophrenia: An account of patient performance on the Iowa Gambling Task.

    Science.gov (United States)

    Brown, Elliot C; Hack, Samantha M; Gold, James M; Carpenter, William T; Fischer, Bernard A; Prentice, Kristen P; Waltz, James A

    2015-01-01

    The Iowa Gambling Task (IGT; Bechara et al., 1994) has frequently been used to assess risky decision making in clinical populations, including patients with schizophrenia (SZ). Poor performance on the IGT is often attributed to reduced sensitivity to punishment, which contrasts with recent findings from reinforcement learning studies in schizophrenia. In order to investigate possible sources of IGT performance deficits in SZ patients, we combined data from the IGT from 59 SZ patients and 43 demographically-matched controls with data from the Balloon Analog Risk Task (BART) in the same participants. Our analyses sought to specifically uncover the role of punishment sensitivity and delineate the capacity to integrate frequency and magnitude information in decision-making under risk. Although SZ patients, on average, made more choices from disadvantageous decks than controls did on the IGT, they avoided decks with frequent punishments at a rate similar to controls. Patients also exhibited excessive loss-avoidance behavior on the BART. We argue that, rather than stemming from reduced sensitivity to negative consequences, performance deficits on the IGT in SZ patients are more likely the result of a reinforcement learning deficit, specifically involving the integration of frequencies and magnitudes of rewards and punishments in the trial-by-trial estimation of expected value. Copyright © 2015 Elsevier Ltd. All rights reserved.

  4. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  5. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  6. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  7. 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…

  8. Circles of Influence: Rational Decision-Making, Strategic Positioning, and the Formation of Charter School Clusters in New Jersey

    Science.gov (United States)

    d'Entremont, Chad

    2012-01-01

    A major focus of charter school research has been the potential impact of increased school choice on student sorting by race/ethnicity and socio-economic status. Researchers have argued that charter schools may increase segregation by allowing families to separate into more homogeneous school communities. Yet surprisingly, little attention has…

  9. GIS as a Tool for Education Decision Support System: A Demonstration with Public Primary Schools in Zaria City Kaduna State Nigeria

    Directory of Open Access Journals (Sweden)

    U. Wali

    2015-07-01

    Full Text Available This paper aimed at demonstrating the use of GIS in the display of data about primary schools in the walled part of Zaria city, Kaduna State. It is hoped that the database and its graphic display in maps will guide decision making at the primary education level in the study area. Coordinates of the schools were obtained with a handheld GPS receiver, while their attribute data were obtained from the local education authority and triangulated with questionnaires administered to the headmasters of the schools. ArcGIS 9.2 version software was used for buffer zone (1 km. The result indicates that there are 31 public primary schools in the study area. The oldest was established in 1921 and the latest in 2007. Graphic displays of some attributes of the schools were produced. The buffer zones produced suggest no pupil walks more than a kilometer to reach school. It is recommended that in the future, GIS tools should be applied when managing school data. Capacities to achieve this should be developed.

  10. 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…

  11. The necessary guidance on the application of JUSTIFICATION and ALARA by the nuclear authorities, using 'Accountability for Reasonableness' as a decision making process

    International Nuclear Information System (INIS)

    Veuchelen, Ludo

    2008-01-01

    Full text: In all branches of law, but foremost in international nuclear law, the global economic system brings along a vast record of Soft Law covering General Principles and Standards. For a part we can find these Soft Law Principles and Standards back in the clothing of hard law, or in the licensing procedures, at the national level. The larger part however is never 'transposed' into national laws and especially the harmonization, the implementation and control of such Principles and Standards remain doubtful. In this paper the focus lies on JUSTIFICATION and ALARA, as the main nuclear safety principles, accepted world-wide. The regulatory guidance and demonstration of these Principles, indicating which (numerical) safety levels or safety objectives are mandatory and which are only guidance should be undertaken by the international regulators and authorities, but are often lacking. It is the aim of this paper to come up with a better procedural framework for a priority setting process by nuclear authorities. Establishing a fair process for priority setting is easier than agreeing on principles. We use the idea of 'Accountability for Reasonableness', developed in the field of Health Care Management. An ideal model of priority setting within the JUSTIFICATION/ALARA approach will need to specify what should be done (i.e. justified ethically) and how it can be done (i.e. based in empirical reality and on benchmarking), to reach optimal levels of nuclear safety. (author)

  12. "Are You Prepared to Defend the Decisions You've Made?" Reflective Equilibrium, Situational Appreciation, and the Legal and Moral Decisions of School Leaders

    Science.gov (United States)

    Pauken, Patrick

    2012-01-01

    This purpose of the study was to explore moral literacy and legal reasoning through educational leadership decision making. Participants in the study were students enrolled in a law and ethics course in an educational leadership graduate program. Each student drafted a personal code of ethics at the beginning of the course. Throughout the course,…

  13. The Role of Research and Analysis in Resource Allocation Decisions

    Science.gov (United States)

    Lea, Dennis; Polster, Patty Poppe

    2011-01-01

    In a time of diminishing resources and increased accountability, it is important for school leaders to make the most of every dollar they spend. One approach to ensuring responsible resource allocation is to closely examine the organizational culture surrounding decision making and provide a structure and process to incorporate research and data…

  14. Adjunct Accounting

    Science.gov (United States)

    Lesesne, Cherise

    2012-01-01

    With colleges and universities recruiting more adjunct professors, schools have been able to reduce the costly expenses of large salary and benefit packages that are typically associated with full-time employees. Yet, schools have started to re-evaluate their use of adjunct professors in order to comply with the Affordable Care Act (ACA), dubbed…

  15. Information and Exit: Do Accountability Ratings Help Families Choose Schools? Program on Education Policy and Governance Working Papers Series. PEPG 09-06

    Science.gov (United States)

    Henderson, Michael

    2009-01-01

    Does public information about school quality lead parents to sort their children out of schools with relatively poor performance? Use of this exit option in response to information about school quality has the potential to indirectly foster school responsiveness to quality concerns. To determine whether this information affects student exit, I…

  16. Research, Ideology, and the Brown Decision: Counter-Narratives to the Historical and Contemporary Representation of Black Schooling

    Science.gov (United States)

    Morris, Jerome

    2008-01-01

    Background/Context: Most narratives of Brown v. Board of Education primarily focus on integrated schooling as the ultimate objective in Black people's quest for quality schooling. Rather than uniformly assuming integration as Black people's ideological model, the push by Black people for quality schooling instead should be viewed within the…

  17. Who is More Free? A Comparison of the Decision-Making of Private and Public School Principals

    Science.gov (United States)

    Shakeel, M. Danish; DeAngelis, Corey A.

    2017-01-01

    While substantial school choice research focuses on student achievement outcomes, little has explored the mechanisms involved in producing such outcomes. We present a comparative analysis of private and public school principals using data from the School and Staffing Survey (SASS) 2011-2012. We add to the literature by examining the differences in…

  18. 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)

  19. Teachers' Grading Decision Making

    Science.gov (United States)

    Isnawati, Ida; Saukah, Ali

    2017-01-01

    This study investigated teachers' grading decision making, focusing on their beliefs underlying their grading decision making, their grading practices and assessment types, and factors they considered in grading decision making. Two teachers from two junior high schools applying different curriculum policies in grade reporting in Indonesian…

  20. Analysis of 44 Cases before the Landlord and Tenant Board Involving Bed Bug Infestations in Ontario, Canada: Focus on Adjudicator Decisions Based on Entomological/Pest Management Evidence and Accountability under the Residential Tenancy Act and Other Applicable Legislation

    Science.gov (United States)

    Bryks, Sam

    2011-01-01

    The resurgence of bed bugs in major urban centres in North America has resulted in conflict between landlords and tenants. This is commonly focused on attribution of blame for source of infestation, on responsibility, on costs for preparation, treatment and losses, and for compensation as rent abatement and/or alternative temporary housing. In Ontario, Canada, these issues are often decided by adjudicators at the Landlord and Tenant Board hearing claims, counter-claims and defense by legal representation (lawyers and paralegals) as well as through mediation. Evidence in these hearings may include photographs, invoices for costs as well as testimony by tenants, landlords and “expert witnesses” who are most often pest control firms representing their landlord clients. A total of 44 Landlord and Tenant Board adjudicated cases available online were analyzed. The analysis included elements of the decisions such as adjudicator, claimant (landlord or tenant), basis of claim, review of evidence, amount of claim, amount awarded, and evaluation of the quality of the evidence. The results of the analysis of these findings are discussed. Recommendations for improvement of adjudicator decisions on the basis of knowledge of bed bug biology and Integrated Pest Management best practices are presented as well as the importance of education of tenants and landlords to a process of mutual trust, support and accountability. PMID:26467732