... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
Жиглей, Ірина Вікторівна
Concepts and levels of security on the whole as well as social security' of a business entity in particular have been considered. Factors of social insecurity have been enumerated. Disadvantages of social activity of business entities in Ukraine have been compared with the reflection of this activity in the accounting system.
Olsen, K A; Salisbury, D L
Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more
Fred T. Goldberg, Jr.; Michael J. Graetz
This paper details a method for implementing personal retirement accounts (PRAs) as a part of Social Security reform. The approach described here answers the following questions: how funds are collected and credited to each participants' retirement account; how money is invested; and how funds are distributed to retirees. It is designed to accommodate a variety of answers to a wide range of important policy questions; to minimize administrative costs and distribute those costs in a fair and r...
Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.
RESPONSIBILITY CENTCOM COALITION MEDIA SOCIAL MEDIA NEWS ARTICLES PRESS RELEASES IMAGERY VIDEOS TRANSCRIPTS VISITORS AND PERSONNEL FAMILY CENTER FAMILY READINESS CENTCOM WEBMAIL SOCIAL MEDIA SECURITY ACCOUNTABILITY HomeVISITORS AND PERSONNELSOCIAL MEDIA SECURITY FAQ on Security for Social Media Due to the widespread use of
Social and Labour Bulletin, 1983
This group of articles discusses a variety of studies related to social security and retirement benefits. These studies are related to both developing and developed nations and are also concerned with studying work conditions and government role in administering a democratic social security system. (SSH)
... Suze Orman on Why Creating an Account is Important Suze Orman explains how a my Social Security account can help you plan for your retirement ... for same-sex couples? Open Government at Social Security Explore the benefits you may be due Plain ... About Us Accessibility FOIA Open Government Glossary ...
Westerveld, M.; Pennings, F.; Vonk, G.
Does ‘the’ social security take sufficient account of women? Are its protection schemes sufficiently aimed at safeguarding women’s interests? These are the questions I was invited to answer for this handbook on social security law. At the same time I was asked to adopt an unorthodox approach, one
Social Security Administration — The Social Security Bulletin (ISSN 1937-4666) is published quarterly by the Social Security Administration. The Bulletin is prepared in the Office of Retirement and...
Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...
Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.
Soneji, Samir; King, Gary
The financial viability of Social Security, the single largest U.S. government program, depends on accurate forecasts of the solvency of its intergenerational trust fund. We begin by detailing information necessary for replicating the Social Security Administration's (SSA's) forecasting procedures, which until now has been unavailable in the public domain. We then offer a way to improve the quality of these procedures via age- and sex-specific mortality forecasts. The most recent SSA mortality forecasts were based on the best available technology at the time, which was a combination of linear extrapolation and qualitative judgments. Unfortunately, linear extrapolation excludes known risk factors and is inconsistent with long-standing demographic patterns, such as the smoothness of age profiles. Modern statistical methods typically outperform even the best qualitative judgments in these contexts. We show how to use such methods, enabling researchers to forecast using far more information, such as the known risk factors of smoking and obesity and known demographic patterns. Including this extra information makes a substantial difference. For example, by improving only mortality forecasting methods, we predict three fewer years of net surplus, $730 billion less in Social Security Trust Funds, and program costs that are 0.66% greater for projected taxable payroll by 2031 compared with SSA projections. More important than specific numerical estimates are the advantages of transparency, replicability, reduction of uncertainty, and what may be the resulting lower vulnerability to the politicization of program forecasts. In addition, by offering with this article software and detailed replication information, we hope to marshal the efforts of the research community to include ever more informative inputs and to continue to reduce uncertainties in Social Security forecasts.
Elements of Social Security is a comparative study of important elements of the social security systems in Denmark (DK), Sweden (S), Finland (FIN), Austria (A), Germany (D), the Netherlands (NL), Great Britain (GB) and Canada (CAN). It should be emphasized that Germany is the former West Germany...... (Alte Länder). This is the 9th and last edition of the publication,covering income levels and rules for social security and personal taxation for 1999. Basis for the projections to 1999 income levels is the 1998 data (in some cases 1999 data)for OECD's Taxing Wages as reported by national experts....
Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...
This study aimed at examining the systems of accounting for marketable securities in Nigeria with a view to determine the impact of the accounting systems .... control of a company, securities held for maintenance of business relations, .... historical documents, they provide valuable information bearing on all of ... An internal.
Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta
Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...
This paper analyzed the institutional deficiencies inherent in China’s social security system based on a dissection of various social security fund violations. It holds that the unscientific design in social security system is the root cause for social security fund violations, which is reflected in low level of social security unification, irrational investment system and legislative loopholes etc. Currently, China’s social security funds are facing risks in management and in system; The key of risk control lies in the reforming of the overall framework of social security system through the following aspects: 1) readjust the unified account system structure to raise the level of unification; 2) reform funds investment system to boost ROI; 3) speeding up legislative to regulate the administrative costs and the behaviors of its entities.
Full Text Available The main aim of this work marks the reveling of scientific premises intended to structure the issue of social influence for security. The approach has as aim the identification of those elements that define and characterize the social influence in order to manage conflict, from the perspective of public communication. The proposed approach establishes some synthetic, clear boundaries through the method of research and analysis of the concept of security, social influence, revealing the specifics of public communication in conflict management.
... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN) unless...
depending on length of service employee, and display of the received sums of money on accounts in different periods in 2015. Value/originality. The results of this research allow to structure accounting information according to the process of calculating monetary aid on disability and create a basis for further researches and prolonging reforms of social security in Ukraine, according to proposed directions.
Accounting for Marketable Securities and Corporate Financial Performance in ... from the financial statements of banks and the Central Bank of Nigeria (CBN) ... data generated for the study were analyzed with the multiple regression analysis.
Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Austria, Germany, the Netherlands, Great Britain and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable...
Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, the Netherlands, Great Britain and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable income...
Elements of Social Security contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, Great Britain, the Netherlands and Canada. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact on disposable income...
Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding quotas and their evolution, as well as how they are pointed out in accounting.
After nearly 2 years of study, the 1979 Advisory Council on Social Security submitted its findings and recommendations in December. In February the Bulletin published the Executive Summary of the Council's report. Because of the continuing wide public interest in the future of social security financing, the Council's detailed findings and recommendations on that subject are published below. The Council unanimously reports that all current and future beneficiaries can count on receiving the payments to which they are entitled. Among the recommendations it calls for are partial financing with nonpayroll-tax revenues. Suggested changes include hospital insurance (HI) financed through portins of personal and corporate income taxes and a part of the HI insurance payroll tax diverted to cash benefits with the balance of this tax repealed. The Council also recommends that the social security cash benefits program be brought into long-run actuarial balance--with a payroll-tax rate increase in the year 2005. It rejects the idea of a value-added tax as being inflationary. Parenthetical remarks represent additional views of the Council members cited.
Jensen, Olaf; Canals, Luisa; Haarløv, Erik
Social security for seafarers globally Background: Social security protection is one of the essential elements of decent work. The issue is complex and no previous epidemiological studies of the coverage among seafarers have yet been performed. Objectives: The aim was to overcome the gap...... of knowledge to promote the discussion and planning of the implementation of social security for all seafarers. Methods: The seafarers completed a short questionnaire concerning their knowledge about their social security status. Results: Significant disparities of coverage of social security were pointed out...... comes from poorer countries without substantial social security systems. The solutions suggested are to implement the minimum requirements as recommended by the ILO 2006 Convention, to survey the implementation and in the long term to struggle for global social equality. Key words: Social security...
Mar 28, 2018 ... Lecturer, Department of Social Work, Bindura University of Science Education; Email. ... Lecturer, School of Social Work, University of Zimbabwe, Mount ... There are two types of informal social security: traditional or family ...
Full Text Available No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1. The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pioneer Accountable Care Organization, a government health-care plan that Banner serves. Banner generated its mailing list from information it received from the U.S. Centers for Medicare & Medicaid Services, which is an agency within the U.S. Department of Health & Human Services (HHS responsible for administration of several federal health-care programs. Although medical information has been protected by the Health Insurance Portability and Accountability Act (HIPAA since 1996, penalties were recently increased. Civil monetary penalties were increased from a maximum of $100 ...
... 45 Public Welfare 2 2010-10-01 2010-10-01 false Furnishing of social security numbers. 205.52... GENERAL ADMINISTRATION-PUBLIC ASSISTANCE PROGRAMS § 205.52 Furnishing of social security numbers. The... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN...
There are 9.4 million military veterans receiving Social Security benefits, which means that almost one out of every four adult Social Security beneficiaries has served in the United States military. In addition, veterans and their families make up almost 40 percent of the adult Social Security beneficiary population. Policymakers are particularly interested in military veterans and their families and have provided them with benefits through several government programs, including Social Security credits, home loan guarantees, and compensation and pension payments through the Department of Veterans Affairs. It is therefore important to understand the economic and demographic characteristics of this population. Information in this article is based on data from the March 2004 Current Population Survey, a large, nationally representative survey of U.S. households. Veterans are overwhelmingly male compared with all adult Social Security beneficiaries who are more evenly split between males and females. Military veterans receiving Social Security are more likely to be married and to have finished high school compared with all adult Social Security beneficiaries, and they are less likely to be poor or near poor than the overall beneficiary population. Fourteen percent of veterans receiving Social Security benefits have income below 150 percent of poverty, while 25 percent of all adult Social Security beneficiaries are below this level. The higher economic status among veterans is also reflected in the relatively high Social Security benefits they receive. The number of military veterans receiving Social Security benefits will remain high over the next few decades, while their make-up and characteristics will change. In particular, the number of Vietnam War veterans who receive Social Security will increase in the coming decades, while the number of veterans from World War II and the Korean War will decline.
A commission studying past, present, and future social stakes ! For many years we have been hearing about the problems of funding of health insurance benefits in our different Member States. At CERN we are not totally immune from this problem. To start with, let us recall that we have a mutual-benefit scheme which covers everyone for the consequences of the uncertainties in life (illness and accidents). The rules of our scheme are established by CERN in the framework of a sub-group of the Standing Concertation Committee, the CERN Health Insurance Scheme Board (CHISB), which is also in charge of managing the scheme. The work of the “ProtSoc” (Protection Sociale – Social Security) commission, as we like to call it at the Staff Association, is to help your representatives on the CHISB, by preparing together with them the subjects and positions to be put forward and defended. This commission, which groups together the staff delegates who wish to invest their ...
Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File C. File C includes the agency award information from the financial accounting system at...
International Labour Review, 1980
Social security schemes need to be streamlined and the underlying policies made more coherent to obtain the fullest possible return on expenditure. Third World countries need to reflect very seriously on the role of social security in the development process and on the management problems involved. (CT)
Peter A. Diamond
This paper discusses five proposed changes in Social Security: indexing the normal retirement age to life expectancy (as Sweden is doing); investing part of the trust funds in private securities; partial privatization (as has been proposed by Senators Kerrey and Simpson, Sweden is doing and Mexico has done); replacing Social Security by individually mandated savings (as was done in Chile in 1981); and mandating employer provided retirement savings (as recently legislated in Australia and is e...
Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan
Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...
Researchers will construct age-specific economic accounts known as national ... affect poverty reduction efforts, particularly the design of social security. ... of its 2017 call for proposals to establish Cyber Policy Centres in the Global South.
Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H
The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.
Lee, Sangheon; Torm, Nina
This article investigates how social security provision - a key determinant of formality - impacts on small and medium-sized firm performance in Viet Nam. Based on enterprise census data covering all registered firms from 2006 to 2011, the authors find that firms which increase their social...... security coverage by 10 per cent experience a revenue gain of 1.4-2.0 per cent per worker and a profit gain of up to 1.8 per cent, depending on the survival time of the firm. However, given the time lag between 'investment' (in social security contributions) and returns (enhanced firm performance...
Junsen Zhang; Junxi Zhang
In this paper, the effects of social security in a simple model of endogenous growth with alternative motives of having children are analyzed. It shows how the effects of social security depend on the size of the social security tax, the motive to have children, and the pattern of intergenerational transfers. The pattern of intergenerational transfers itself, however, is shown to change with the social security tax rate. When the social security tax is not too high, social security increases ...
Social Security Administration — Cash benefits and rehabilitation benefits paid in each year from the Old-Age and Survivors Insurance, and Disability Insurance Trust Funds, and benefits paid from...
Lindgren, Stefan; Karle, Hans
accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...
No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1). The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pion...
Notes that deliberation over how to manage social security's large trust fund balances is expected to continue. Urges social workers to participate in this debate because surpluses have implications for increasing quality of life of low- and moderate-income families. Continues earlier discussion (Dattalo, 1990) by assessing two recent proposals…
.... In recent years, reform ideas have ranged from relatively minor changes to the current pay-as-you-go social insurance system to a redesigned program based on personal savings and investments modeled after IRAs and 401(k...
While China has made advances in creating a social welfare system, there are still large imbalances between urban and rural areas. Now the government is striving to bring more people into the system Asmile appears on Feng Qunlin’s faceatthe mention of 20
Rom-Jensen, Byron Zachary
of Scandinavian achievements were variable in their ideological outlook and sometimes deliberately challenged the existence and goals of New Deal policies. Moreover, this essay explores the usage of Scandinavia in New Deal social legislation by examining the policymaking rhetoric of the Social Security Act...... and its 1939 amendments. The surprising plasticity of the Scandinavian image amongst policymakers ultimately reveals the fluid nature of both New Deal-era politics and the Scandinavian images it appropriated....
The paper starts by examining the concept of social security in Tanzania, showing that there are three key issues in social security which have not been adequately addressed by existing social security schemes and need immediate attention. The paper then examines the nature and forms of social security in Tanzania in a ...
... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).
Full Text Available One of the manifestations of the global crisis of financial capitalism and the policies arising from it was the imposition of austerity measures, which not only resulted in privatization of the commons and general expropriation of the people, but also managed to introduce new mechanisms of discipline and punishment. Debt, being the fundament of relations in society, forced itself into the system of social security: new legislation, regulating welfare benefits, has now shifted to a method for the criminalization of poverty, deepening class differences and transforming social workers (and the system of social security as a whole into a moralizing, bureaucratic machine for disciplining the population. The new legislation also shows a lack of reflection on the changes that need to be made to the welfare state in order to create social services that meet the needs and desires of individuals. Instead of improvements that provide decent living conditions and a new system of social rights (to deal with the problems resulting from precarious working conditions, people are faced with depersonalization, humiliation and increased hate speech and other fascist practices. The effect of austerity measures on the social security system does not end with the devastation of service users’ lives and their communities, which are slowly becoming exhausted, individualized and devoid of solidarity. It also means a big step backwards for the core ethics and principles of social work. Social workers are increasingly alienated from their clients and the communities they live in. They function more in the service of the government and its policies rather than as advocates of people’s rights.
Social Security Administration — A database that contains client preference information for the SSA initiated Social Security Statement as well as other data including SSN, disposition for paper SS...
Social Security Administration — This dataset provides data at the national level from federal fiscal year 2006 onwards for the accuracy of the assignment of Social Security numbers (SSN) based on...
Liu, Wayne W.
Adversarial yet interacting interdependent relationships in information sharing and service provisioning have been a pressing issue of the Internet. Such relationships exist among autonomous software agents, in networking system peers, as well as between "service users and providers." Traditional "ad hoc" security approaches effective in…
Lee C. Moerman
This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...
There are many different types of evaluation. But evaluative frameworks are becoming increasingly elaborated: accountancy frameworks to include social/environmental accounting; public sector priorities now objectified and measurable with advent of NPM. Thus social economy organisations...
Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.
Lin, I-Fen; Brown, Susan L; Hammersmith, Anna M
Increasingly, older adults are unmarried, which could mean a larger share is at risk of economic disadvantage. Using data from the 2010 Health and Retirement Study, we chart the diverse range of marital biographies, capturing marital sequences and timing, of adults who are age eligible for Social Security and examine three indicators of economic well-being: Social Security receipt, Social Security benefit levels, and poverty status. Partnereds are disproportionately likely to receive Social Security and they enjoy relatively high Social Security benefits and very low poverty levels. Among singles, economic well-being varies by marital biography and gender. Gray divorced and never-married women face considerable economic insecurity. Their Social Security benefits are relatively low, and their poverty rates are quite high (over 25%), indicating Social Security alone is not sufficient to prevent these women from falling into poverty. By comparison, gray widoweds are the most advantaged singles.
Robert K. Triest
Recent decades have seen a trend toward longer life expectancy and reduced birth rates across the globe. This is good news -- the pressures created by rapid population growth are being relaxed, and people are more likely to live to old age -- but it creates problems for programs such as Social Security, which are designed to provide for the consumption needs of the elderly. In the United States, the retirement of the baby boom generation will result in a decrease in the number of workers per ...
Lin, I-Fen; Brown, Susan L.; Hammersmith, Anna M.
Increasingly, older adults are unmarried, which could mean a larger share is at risk of economic disadvantage. Using data from the 2010 Health and Retirement Study, we chart the diverse range of marital biographies, capturing marital sequences and timing, of adults who are age eligible for Social Security and examine three indicators of economic well-being: Social Security receipt, Social Security benefit levels, and poverty status. Partnereds are disproportionately likely to receive Social S...
Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.
Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch
Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...
Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira
This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...
Full Text Available Law No. 5510 realized within the social security reform aims providing a structure which presents equal scope and quality of social security service other all citizens. According to Labor Law No 4857, unionization of sportsmen in Turkish legal environment is possible, sport clubs and sportsmen are continuing to live without so many rights and obligations but they didn’t. Aim of this study; to prove sportsmen of location of the labour law and to mark off. The purpose of the study is explained according to Law No. 4857 and Law No. 5510 Turkish athletes. Profesional athletes deemed to be insurance holders for the purposes of implementing short and long term insurance branches of No 5510 Law. But amateur athletes don't seem to be insurance holders for the purposes of implementing short and long term insurance branches of No 5510 Law. According to the law 5774 regarding to be called as an g overnment athlete, within the adults category of the sports that are accepted as olympic, paralympic and deaflympic; pension is paid to the amateur athletes who became first, second or third at Olymic games, World or European Champions as an individual or team sports and to the national team coaches and assistant coaches of the athletes’ who became Olympic or World Champion as a team.
... 29 Labor 1 2010-07-01 2010-07-01 true Use and collection of social security numbers. 71.12 Section... UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall provide the...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Social Security. 638.528 Section 638.528... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.528 Social Security. The Act provides that students are covered by title II of the Social Security Act (42 U.S.C. 401 et seq.) and shall...
This paper shows that social security may be an important factor in explaining the equity premium puzzle. In the absence of shortselling constraints, the young shortsell bonds to the middle-aged and buy equity. Social security reduces the bond demand of the middle-aged, thereby restricting the possibilities of the young to finance their equity purchases. Their equity demand increases as does the average return to equity. Social security also increases the covariance between future consumption...
Securing Social Media in the Enterprise is a concise overview of the security threats posed by the use of social media sites and apps in enterprise network environments. Social media sites and apps are now a ubiquitous presence within enterprise systems and networks, and are vulnerable to a wide range of digital systems attacks. This brief volume provides security professionals and network systems administrators a much-needed dive into the most current threats, detection techniques, and defenses for these attacks, and provides a roadmap for best practices to secure and manage social media wi
drs. Ewoud Jansen
Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and
Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.
ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER
Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884
Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader
Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.
Serrelis, Emmanouil; Alexandris, Nikolaos
Social Lending is one of the latest trends in Social Networking, offering a communication and financial channel between individual borrowers and lenders. The various Social Lending transaction schemes could be subject to multiple security threats, in both financial and technical terms, which could affect the integrity of the service as well as the trust of citizens. This paper provides an overview of the basic characteristics of Social Lending as well as an analysis the potential security issues suggesting some appropriate corrective measures. The ultimate target is to enforce the Social Lending effort with an information security foundation that could become an appreciable alternative to the "traditional" lending system.
Bishop, D.M.; Wilson, D.W.; Shaver, J.W.
The historical development of current domestic safeguards regulations is summarized, from the perspective of an operating licensee nuclear fuel facility, in terms of timing, basis and need. Principal aspects of material accounting and physical security as independent approaches to safeguards control are described and analyzed in terms of overlap and effectiveness. Concerns with the licensee safeguards regulatory process are discussed, and development needs are identified. Recommendations are made which contribute to the evolution and improvement of safeguards based on a ''top-down'' systems approach to regulation using proven accounting, physical control and security principles to attain defined objectives
Full Text Available The objective of this study was to examine the role of social security in fighting poverty in Metlaoui, Tunisia, using survey data collected between July 2012 and January 2014, covering 200 poor households. We used questionnaire data, which gave a thorough analysis of the reactions, behavior, and strategies adopted by poor households as a result of various forms of risk. Social security has an effect on a number of different areas, including health, education, housing, and income. Our methodology explored both complete and partial risk-sharing, to investigate the impact of social security schemes on the strategies adopted by households to cope with economic shocks. The estimation results of different models showed that social security could help social security-covered households choose less costly strategies to cope with risks. However, the role of social security remains insufficient, given that covered households had less confidence in its services and they adopted strategies of self-insurance or income smoothing. Overall, the results showed that social security plays an important role in Metlaoui, but it remains insufficient, especially for households that are not covered by social security and are suffering from heavy health expenditures.
Ekaterina Gennadievna Kondratova
Full Text Available It is defined in the article social networks as a tool in the hands of cyber-criminals to compromise the organization’s data. The author focuses on a list of threats to information security caused by social networks usage, which should be considered in the set up of information security management system of the company.
Discusses rules governing social security and their implications for part-time employees in various countries. Topics include (1) methods of financing social security, (2) benefits, (3) measures concerning the unemployed, (4) a floor for employers' contributions, (5) graduated contribution rates, and (6) financial incentives. (CH)
Reinstein, A; Bayou, M E
The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.
Since the financial crisis in Asia in 1997, China’s social security system has undergone continual reform and readjustment, and has proved to be an integral part of government efforts to perfect the socialist market economy as well as in building a socialist harmonious society. Although social security construction has achieved certain results, it has also left a lot of problems. With the rapid growth of China’s economy and revenue, people from all walks of life are putting ever-increasing demands on the social security system; therefore, the construction of a sound social security system suited to China’s current situation still remains an arduous task. In this article, the author have reviewed the 10 years development of China’s social security system, analyzed problems and challenges and proposed its suggestions.
Full Text Available Along with the expenditures for social protection, social security funds finance administrative direction, which should correspond to the amount of functions performed by a particular fund. The purpose of the paper is to determine ways to reduce administrative expenditures of state social security funds in the conditions of reforming Ukrainian economy. For this purpose, the authors investigate distribution of the expenditures between social security funds, analyse dynamics and structure of assignments for fund administration, and suggest possible ways to rationalize maintenance cost for these institutions. Methodology. Administrative expenditures are an integral part of the cost of social security funds and include particular items of expenses in the budget of these institutions. Applying a systematic approach to calculating the administrative costs of social security funds of Ukraine the authors have taken into account the expenditures related to funding management, support for information systems, and organization of work with insured people. Results of the survey showed that in 2007–2016 Pension Fund of Ukraine incurred the largest part of social expenditures (more than 90% compared with other social insurance funds (less than 10%. At the same time, the administrative expenses were divided approximately into two halves between Pension Fund and other social security funds. In 2015, the government launched a reform of social insurance funds that aimed to reduce funds to three institutions but a decrease in the total amount of administrative expenditures has not been achieved yet. In addition, Pension Fund of Ukraine was least burdened with administrative expenses, while other social security funds with a relatively small share of social expenditures were burdened with administrative expenditures much more. Practical implications. Research showed that nowadays the existence of several social security funds in Ukraine is economically
The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed
This article presents an analysis of the architecture of Mexico's health system based on the main economic problem, failing to achieve a GDP growth rate to increase real wages and give workers in formal employment coverage social security. This analysis describes the relationship between social security of the population and employment status of it (either formal or informal employment) and the impact that this situation poses to our health system. Also, it ends with a reform proposal that will give all workers the same social rights, ie to grant universal social security.
Lee C. Moerman
Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal
Mejia Soto, Eutimio; Vargas Marín, Luis Alberto
Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...
Over the past 3 decades, the base upon which Americans obtain income for retirement has become increasingly tied to fluctuations in the financial markets. Because Social Security provides a small percentage of pre-retirement income in retirement, most of the nation's workers need a supplement to Social Security. This study demonstrates the failure of the 401(k) system and advances a bold, but realistic, solution to America's crumbling retirement system: guaranteed retirement accounts (GRAs), a universal government program that supplements Social Security by providing guaranteed rates of return, by locking up balances until retirement, and by mandating annuities at retirement-with survivor's benefits. The GRA plan is compared to other proposals, including President Obama's, which aims to expand the voluntary, commercial, individually directed account-based system.
Pieters, Wolter; Hadziosmanovic, D.; Dechesne, Francien
Lessons from previous experiences are often overlooked when deploying security-sensitive technology in the real world. At the same time, security assessments often suffer from a lack of real-world data. This appears similar to general problems in technology assessment, where knowledge about
van Oorschot, W.J.H.; Clasen, J.J.
The provision of social security benefits rests on normative principles of social justice. Most strongly manifest in earnings-related social insurance, the principle of reciprocity has been increasingly questioned on grounds of equity, adequacy and fiscal viability, in the wake of socio-economic
This study is aimed at constructing detail social accounting matrix (SAM) for Turkey by using the most recent available data. In order to reconcile the inconsistency in data which are gathered from various official institutions, the study employs Cross Entropy method
This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...
The use of the Social Security number (SSN) has expanded significantly since its inception in 1936. Created merely to keep track of the earnings history of U.S. workers for Social Security entitlement and benefit computation purposes, it has come to be used as a nearly universal identifier. Assigned at birth, the SSN enables government agencies to identify individuals in their records and businesses to track an individual's financial information. This article explores the history and meaning of the SSN and the Social Security card, as well as the Social Security Administration's (SSA's) SSN master file, generally known as the Numident. The article also traces the historical expansion of SSN use and the steps SSA has taken to enhance SSN integrity.
Social Security Administration — SSNVS is a service offered by SSA's Business Services Online (BSO). It is used by employers and certain third-party submitters to verify the accuracy of the names...
Internationally, cultural policies are tending toward increased socioeconomic and legal support for creative artists. Austrian cultural policies which encourage art and cultural professional organizations, increased copyright protection, and greater social security for free-lance artists are discussed. (AM)
Armour, Brian S.; Pitts, M. Melinda
Cigarette smoking is costly in terms of not only its effects on smokers' health but also the direct and indirect financial costs it imposes on smokers and their families. For instance, premature death caused by smoking may redistribute Social Security income in unexpected ways that affect behavior and reduce the economic well-being of smokers and their dependents. ; This article examines the effects of smoking-attributable mortality on the net marginal Social Security tax rate (NMSSTR)—the di...
Acquisti, Alessandro; Gross, Ralph
Information about an individual's place and date of birth can be exploited to predict his or her Social Security number (SSN). Using only publicly available information, we observed a correlation between individuals' SSNs and their birth data and found that for younger cohorts the correlation allows statistical inference of private SSNs. The inferences are made possible by the public availability of the Social Security Administration's Death Master File and the widespread accessibility of per...
Several explanations have been proposed for why voters continue to support unfunded social security systems. Browning (1975) suggests that the extremely large unfunded pension systems of most democracies depend on the existence of a voting majority composed of middle-aged and older people who fail to fully internalize the cost of financing the system. In fact, when voting, economically rational workers consider only their current and future contributions to the system and their expected pension benefits--not their past contributions, which they regard as sunk costs. If, for a majority of voters, the expected continuation return from social security exceeds the return from alternative assets, an unfunded social security system is politically sustainable. This article explores the validity of Browning's proposition by quantifying the returns that U.S. voters in presidential elections from 1964 to 1996 have obtained, or expect to obtain, from Social Security. Did "investments" in Social Security outperform alternative forms of investment, such as mutual funds or pension funds, for a majority of the voters? What can be expected for the future? The U.S. Social Security system redistributes income within age cohorts on the basis of sex, income, and marital status. To account for some of these features, the median voter is represented by a family unit whose members--a husband who accounts for 70 percent of household earnings and a wife who accounts for 30 percent--make joint economic and voting decisions. Thus, retirement and survival benefits paid out to the spouse of an insured worker can be included in the calculation of Social Security returns. Interval estimates of voters' family incomes from the U.S. Census Bureau were used to obtain the median voter's household earnings. The median voter's age is derived from the ages of those who voted in presidential elections, not from the ages of the entire electorate. The median voter's contributions to Social Security are the
Van Dijk, F
"The issue is addressed whether assistance to persons in need can be left to the ¿family' and the ¿community'. In that case people depend on their social networks. The support a person receives through a given network of social ties is examined. However, ties are diverse and subject to change. By means of a model of the dynamics of social ties, the conditions for adequate private support are analyzed. The sustainability of private support over time is examined by incorporating the impact on social ties of lending and receiving support. It is shown that support is only an effective alternative in a limited number of situations." excerpt
... 32 National Defense 6 2010-07-01 2010-07-01 false Requesting the Social Security Number. 806b.12... Number. When asking an individual for his or her Social Security Number, always give a Privacy Act... Social Security Number; and whether providing the Social Security Number is voluntary or mandatory. Do...
The paper explores the effects of the social security system over retirement and labor supply decision of individuals aged 55 to 65 in Chile. We use the 1998 CASEN survey elaborated by the Chilean government. Due to regulations established by the current social security law, two social security systems coexist on 1998: the .Pay-as-you-go. and the individual account system. This property of the dataset, allows us to disentangle the effects of those two systems over retirement and labor supply....
Kritzer, B E
The new, partially privatized social security system adopted by Chile in 1981 has attracted attention in many parts of the world. Since then, a number of Latin American countries have implemented the Chilean model, with some variations: either with a single- or multi-tier system, or with a period of transition to take care of those in the labor force at the time of the change. The single-tier version consists of a privatized program with individual accounts in pension fund management companies. Multi-tier systems have a privatized component and retain some form of public program. This article describes each of the new programs in Latin America, their background, and similarities and differences among them. Much more information is available for Chile than for the other countries (in part because Chile has the oldest system), enough to be able to evaluate what, in most cases, is the most accurate information. That is often not the case for the other countries, especially when dealing with subjects such as transition costs and net rates of return (rates of return minus administrative fees). No country has copied the Chilean system exactly. Bolivia, El Salvador, and Mexico have closed their public systems and set up mandatory individual accounts. Argentina has a mixed public/private system with three tiers. In Colombia and Peru, workers have a choice between the public and private programs. Uruguay created a two-tier mixed system. Costa Rica has a voluntary program for individual accounts as a supplement to the pay-as-you-go program and has just passed a law setting up mandatory accounts containing employer contributions for severance pay. All of the countries continue to face unresolved issues, including: High rates of noncompliance--the percentage of enrollees who do not actively and regularly contribute to their accounts--which could lead to low benefits and greater costs to the governments that offer a guaranteed minimum benefit; Proportionately lower benefits for
Olson, L K
This article explores some major assumptions underlying the Social Security system and alternative approaches to rendering the system more economically viable, meeting the income needs of the elderly and/or providing greater equity under its benefit and taxation provisions. It attempts to show that the current structure of Social Security not only reinforces but also exacerbates the underlying economic inequalities in our nation's political economy under the guise of a social insurance program. In addressing selected benefit and taxation issues, the article focuses on how working and older women are faring in the 1990s under the Social Security system. It argues that although the program theoretically is gender neutral, its impact is not. Women, particularly those who are single, are poorly served. The article concludes that a progressive restructuring of the Social Security system itself is imperative if we are to meet the needs of a large percentage of workers, older people, and the economic and social demands of the 1990s and beyond. It also offers some suggestions for such change.
Özyer, Tansel; Rokne, Jon; Khoury, Suheil
Crime, terrorism and security are in the forefront of current societal concerns. This edited volume presents research based on social network techniques showing how data from crime and terror networks can be analyzed and how information can be extracted. The topics covered include crime data mining and visualization; organized crime detection; crime network visualization; computational criminology; aspects of terror network analyses and threat prediction including cyberterrorism and the related area of dark web; privacy issues in social networks; security informatics; graph algorithms for soci
Carminati, Barbara; Viviani, Marco; Viviani, Marco; Carminati, Barbara
The enormous success and diffusion that online social networks (OSNs) are encountering nowadays is vastly apparent. Users' social interactions now occur using online social media as communication channels; personal information and activities are easily exchanged both for recreational and business purposes in order to obtain social or economic advantages. In this scenario, OSNs are considered critical applications with respect to the security of users and their resources, for their characteristics alone: the large amount of personal information they manage, big economic upturn connected to thei
... 34 Education 3 2010-07-01 2010-07-01 false Social security number. 668.36 Section 668.36 Education... Islands, and the Republic of Palau, the Secretary attempts to confirm the social security number a student... Security Administration. If the Social Security Administration confirms that number, the Secretary notifies...
In May 2003, a new coalition government of the Christian Democrats and two liberal parties, VVD and D66, took office in the Netherlands. The parties' coalition agreement provides for major cutbacks in public spending, largely targeted on social security expenditure. The trade unions are fiercely
Winter, Kitt; Hastings, Bob
The Social Security Administration has plenty of reasons to streamline its records request process-more than 15 million reasons each year, in fact. That's why it has been pioneering information exchange projects with the private sector, including use of the Nationwide Health Information Network.
Viet Nam's shift toward a market-oriented economy has been associated with annual gross domestic product growth of more than 8% over the past 5 years. At the same time, the emergence of private-sector enterprises and subsequent closure of many state-run enterprises have had profound implications for Viet Nam's social protection systems. At present, only 5.6 million of the country's 33 million workers are covered under the state-run social insurance system. In 1995, the government moved to include private enterprises with 10 or more employees in its state benefits system. The International Labor Organization (ILO) has been working with the Vietnamese Government to design and implement a social security system that would extend coverage progressively to excluded sectors and provide support to workers who have become unemployed as a result of the economic transition process. At its Eighth National Congress, the Vietnamese Communist Party approved a 5-year social and economic plan calling for such an expansion of the social insurance system as well as for a guaranteed standard of living for pensioners. To facilitate anticipated changes, activities that were previously divided between the Ministry of Labor, Invalids, and Social Affairs and the Vietnam General Confederation of Labor have been assigned to the newly formed Vietnam Social Insurance (VSI) Organization. Under consideration is a plan to combine some VSI activities with those of the Vietnam Health Insurance Organization. The ILO will assist with training, computerization, and social security fund investing. Noncompliance is a major obstacle to planned expansion of the social security system; about 90% of private firms are still not paying into the system.
Lenzen, M.; Schaeffer, R.
An environmentally extended Social Accounting Matrix (SAM) has been constructed for Brazil for the first time. We review in detail previous studies in this field, describe the construction, structure and data sources of the Brazilian SAM, and demonstrate the effect of system closure. Examining a range of type-I and type-II multipliers, we show that incomes generated by final consumption are highly skewed towards rich households, but energy requirements and carbon emissions are higher for the consumption of the poor. A significant negative correlation exists between employment and income on one hand, and energy requirements and carbon emissions on the other, while a significant positive correlation exists between imports, and energy and carbon. These correlations demonstrate that there is scope for policies that pursue imports substitution and reduce energy consumption and carbon emissions whilst increasing employment and income
Social Security Administration — This report, which is part of a four-volume series, provides a cross-national comparison of the social security systems in 48 countries in Africa. It summarizes the...
Social Security Administration — The Social Security Administration (SSA) provides a variety of ways to conduct business with the agency. SSA offers members of the public the opportunity to request...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Securities account in Legacy Treasury Direct Â®. 357.20 Section 357.20 Money and Finance: Treasury Regulations Relating to Money and Finance... Securities System (Legacy Treasury Direct) § 357.20 Securities account in Legacy Treasury Direct ®. (a...
... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...
This paper incorporates two features of housing in a life-cycle analysis of social security: housing as a durable good and housing market frictions. We find that with housing as a durable good unfunded social security substantially crowds out housing consumption throughout the life cycle. By contrast, aggregate non-durable consumption is higher when social security is present, although it is postponed until late in life. Moreover, in the presence of housing market frictions, social security l...
C. Alan Garner
This article examines these fundamental issues of economic efficiency and fairness that should be weighed when considering Social Security privatization. The first section summarizes the challenges to the current system and outlines various options for reform. The second section explains how privatization could improve economic efficiency, and briefly considers the difficult issue of the transition costs in moving from the current system to full privatization. The third section discusses impo...
This volume aims at assessing the current approaches and technologies, as well as to outline the major challenges and future perspectives related to the security and privacy protection of social networks. It provides the reader with an overview of the state-of-the art techniques, studies, and approaches as well as outlining future directions in this field. A wide range of interdisciplinary contributions from various research groups ensures for a balanced and complete perspective.
Dehuri, Satchidananda; Wang, Gi-Nam
With the proliferation of social media and on-line communities in networked world a large gamut of data has been collected and stored in databases. The rate at which such data is stored is growing at a phenomenal rate and pushing the classical methods of data analysis to their limits. This book presents an integrated framework of recent empirical and theoretical research on social network analysis based on a wide range of techniques from various disciplines like data mining, social sciences, mathematics, statistics, physics, network science, machine learning with visualization techniques, and security. The book illustrates the potential of multi-disciplinary techniques in various real life problems and intends to motivate researchers in social network analysis to design more effective tools by integrating swarm intelligence and data mining.
... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Social security number. 301.7701-11 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-11 Social security number. For purposes of this chapter, the term social security number means the taxpayer identifying number of an individual or...
... 42 Public Health 4 2010-10-01 2010-10-01 false Use of social security number. 435.910 Section 435... of social security number. (a) The agency must require, as a condition of eligibility, that each... religious objections, refuses to obtain a Social Security Number (SSN). The identification number may be...
... 49 Transportation 1 2010-10-01 2010-10-01 false Social Security numbers. 10.29 Section 10.29... INDIVIDUALS Maintenance of Records § 10.29 Social Security numbers. (a) No individual is denied any right... which is required by Federal statute; or (2) The disclosure of a Social Security number when such...
... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Social security number required. 209.3... RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES § 209.3 Social security number required. Each employer shall furnish to the Board a social security number for each employee for whom any report is submitted...
... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Social security numbers. 1212.604 Section... REGULATIONS Instructions for NASA Employees § 1212.604 Social security numbers. (a) It is unlawful for NASA to...' refusal to disclose their social security numbers, except where: (1) The disclosure is required by law; or...
The purpose of this paper is to rank the social security systems in 45 African countries using a comparative evaluation methodology that enables an assess ment to be ma(le of a country's statutory social security intention. The conclusion drawn is that the spread of African social security system design standards are ...
Most people are covered by non-formal arrangements and the family and community still play a critical role in social protection even though poverty has impacted negatively on their ability to do this effectively. Churches are another source of social security. Semi-formal arrangements include burial societies, savings and ...
Laurell, A C
The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system--old-age and disability pensions, health care, child care, and workers' compensation--they are most immediately evident in the pension scheme. The pay-as-you-go scheme is being replaced by privately managed individual retirement accounts which especially favor the big financial groups. These groups are gaining control over huge amounts of capital, are authorized to charge a high commission, and run no financial risks. The privatization of the system requires decisive state intervention with a legal change and a sizable state subsidy (1 to 1.5 percent of GNP) over five decades. The supposed positive impact on economic growth and employment is uncertain. A review of the new law and of the estimates of future annuities reveals shrinking pension coverage and inadequate incomes from pensions.
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
Bijan khajeNoori; Mehdi Kaveh
IntroductionThe concept of social security and a Feeling of security and the citizens, as a key element in achieving the projected, is important Sociologists and criminologist shave always paid special attention has been sought. Study of the factors influencing the feeling of security, can increase the feeling of security is work. Also enhance citizens' feeling of security and welfare of the citizens and to accept responsibility and commitment will do. The widespread use of social media in re...
Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...
This paper exploits Social Security law changes to identify the effect of Social Security income on the use of formal and informal home care by the elderly. Results from an instrumental variables estimation strategy show that as retirement income increases, elderly individuals increase their use of formal home care and become less likely to rely on informal home care provided to them by their children. This negative effect on informal home care is most likely driven by male children withdrawing from their caregiving roles. The empirical results also suggest that higher Social Security benefits would encourage the use of formal home care by those who would not have otherwise used any type of home care and would also encourage the use of both types of home care services among elderly individuals. Published by Elsevier B.V.
O'Dwyer, B.; Unerman, J.
This paper illuminates how a journal and its editor can initiate and foster a stream of high quality and influential research in a novel area. It does this by analysing Accounting, Organizations and Society's (AOS's) and Anthony Hopwood's nurturing of research into key aspects of accounting for
John Geanakoplos; Stephen P. Zeldes
One measure of the health of the Social Security system is the difference between the market value of the trust fund and the present value of benefits accrued to date. How should present values be computed for this calculation in light of future uncertainties? We think it is important to use market value. Since claims on accrued benefits are not currently traded in financial markets, we cannot directly observe a market value. In this paper, we use a model to estimate what the market price for...
Carlos Ranulfo Melo
Full Text Available This article analyzes Brazilian social security reform during the Fernando Henrique and Lula Administrations. After comparing the contexts in which the different Constitutional Amendment proposals (PECs were submitted and the behavior by Members of Congress during the two periods, we argue that a contextual change (namely a switch in places between government and opposition affected the distribution of preferences and resources between the players and impacted the government in the various arenas in which the game was being played, and that as a result the reformist agenda has made more progress under the current Workers' Party administration.
... 7 Agriculture 4 2010-01-01 2010-01-01 false Social security numbers. 273.6 Section 273.6... normally uses the Receipt of Application for a Social Security Number, Form SSA-5028, as evidence that an... security numbers. (a) Requirements for participation. The State agency shall require that a household...
Many existing defenses of group rights seem to rely on the notion of group freedom. To date, however, no adequate analysis of this notion has been offered. Group freedom is best understood in terms of processes of social categorization that are embedded in social mechanisms. Such processes often
..., Social Security Online, at http://www.socialsecurity.gov . SUPPLEMENTARY INFORMATION: SSRs make available... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0068] Social Security Rulings, SSR 91-1c and SSR 66-18c; Rescission of Social Security Rulings (SSR) 66-18c and SSR 91-1c AGENCY: Social Security...
This study, which is based on field research carried out in Swaziland from October 1989 to December 1990, starts with an introductory chapter followed by three theoretical chapters on social security in developing countries. The content of these chapters is illustrated with an extensive case study
This paper discusses the concept of social security and criticizes the ILO definition of the concept as too limited to analyse non-Western social security systems. It develops an alternative definition which includes, firstly, the protection by society of individuals or social groups against a fall
... personal interview with the dependent is not required. Form SS-5 may be obtained at: (i) Any local social... previously assigned social security number(s), if any, of the applicant. A personal interview may be required... sponsoring agency of a refugee, if no personal mailing address is available). (d) Social security number...
Gary V. Engelhardt; Jonathan Gruber
We use data from the March 1968-2001 Current Population Surveys to document the evolution of elderly poverty over this time period, and to assess the causal role of the Social Security program in reducing poverty rates. We develop an instrumental variable approach that relies on the large increase in benefits for birth cohorts from 1885 through 1916, and the subsequent decline and flattening of real benefits growth due to the Social Securing 'notch', to estimate of Social Security on elderly ...
Robert L. Brown
President Clinton has proposed creating larger social security funds and investing a portion of them in the private sector. Others have suggested more radical reforms such as moving social security from a defined-benefit scheme to a defined contribution plan based on the Chilean model. These proposals are based on the goal of creating higher investment returns, which would make social security benefits easier to finance in the long run. After an extensive review of the literature, this paper ...
Nicole Woo; Janelle Jones; John Schmitt
The Social Security payroll tax cap is the earnings level above which no further Social Security taxes are collected. The cap is currently at $110,100, though legislation has been introduced in Congress to apply the Social Security payroll tax to earnings above $250,000 (but not between the current cap and this level). This issue brief updates earlier work, finding that 5.8 percent of workers would be affected if the Social Security cap were eliminated entirely and 1.4 percent would be affect...
H. Yigit Aydede
This paper is the first attempt in the literature to investigate the effects of public social security on aggregate consumption in a time-series setting for a developing country, Turkey that has one of the most generous social security systems in the OECD region. In order to quantify the social security variable, the paper uses the social security wealth (SSW) series calculated for the first time for Turkey and shows that SSW is the largest part of the household wealth in Turkey and therefore...
Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.
... number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees... reported without a social security number or with an incorrect employee name or social security number. (a... social security number or with a different employee name or social security number than shown in SSA's...
Nowadays social media networking has dramatically increased. Social networking sites like Facebook make users create huge amount of profiles and share personal information within networking of different users. Social networking exposes personal information far beyond the group of friends. And that information or data on social media networking could be potential threat to people's information security and privacy. In this review, we are going to view the privacy risks and security problem...
The basis as well as the objectives of physical security are different from those of international safeguards. But it seems to be reasonable to combine measures which provide advantages to both in terms of the inspectorates resources and non-hindrance of plant concept and operational strategy. Starting with a comparison of objectives, principles and measures, common aspects are defined to investigate exemplarily capability and limits in terms of technical feasibility as well as compliance with national regulations and principles of EURATOM/IAEA-Safeguards from the viewpoint of the designer of an industrial German reprocessing plant
Crowther, D.; Hosking, D.M.
Much of the current debate surrounding social accounting focuses upon the diversity of views among interested stakeholders but is concerned with the synthesis of these views into a single truth that can be accounted for. Given this, the issue becomes one of deciding how to come closest to the truth,
The study analyzed the effect of social capital on food security of rural farming households in Abia State, Nigeria with specific focus on measuring social capital dimensions among the rural farming households; determining the food security status of the households; analyzing the influence of socioeconomic characteristics of ...
Stednitz, Jayme N.; Epkins, Catherine C.
This study examined, in 102 mother-daughter dyads, whether (a) girls' social skills and loneliness are related to girls' social anxiety, after adjusting for girls' depressive symptoms, and (b) mothers' social functioning (social anxiety, social skills, and loneliness) is related to girls' social anxiety, after accounting for girls' social…
Dunning, C. M; Durden, Susan
...) account, well-being is a multi-faceted concept grounded in human needs that include distributive justice, social connectedness, equality, and health and safety considerations, in addition to economic well-being factors...
Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.
This is the final in a series of three audits of management controls over the operating systems and security software used by the information processing centers that support the Defense Finance and Accounting Centers (DFAS...
Frank van Steenbergen, Omar Bamaga and Adel Al-Weshali
Full Text Available The overuse of groundwater in Yemen is now recognized as a national security issue. Groundwater exploitation has increased rapidly over the last four decades. While this has boosted high value farming and created rural jobs, there are grave concerns whether agriculture is not bound for a potentially destabilizing setback. This paper discusses the emergence of local management rules – by water users themselves - and their interplay with formal state institutions. It argues that the existence of formal institutions - including the National Water Law – was more important than their actual almost non-existent implementation. Groundwater where managed is managed locally in Yemen – but in spite of this autonomy, the presence of the Water Law creates the context in which these otherwise contentious local rules develop. The implication is that further strengthening and promoting local regulation is the best option for groundwater management rather than refining and investing in national regulatory institutions.
Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas
This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…
... significance (Category III), and for protection of Restricted Data, National Security Information, Safeguards... 10 Energy 2 2010-01-01 2010-01-01 false Physical security, material control and accounting, and protection of certain information. 76.111 Section 76.111 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED...
Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna
On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.
Dogar Cristian; Tatiana DÃ£nescu
Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future ...
...-800-325-0778, or visit our Internet site, Social Security Online, at http://www.socialsecurity.gov... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2007-0092] Rescission of Social Security Ruling 97-2p AGENCY: Social Security Administration. ACTION: Notice of rescission of Social Security Ruling...
Okoro Godsday Edesiri
Full Text Available Purpose of the article: The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of reacording and ascertaining the financial resources expended on national security is via Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. Methodology/methods: Secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996–2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. Scientific aim: This paper gauged the costs of peace accounting and its implication for national security in Nigeria. Findings: The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. Conclusions: On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.
This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (1) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (2) whether these taxes provide close enough approximations of the correct Pigouvian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital
Kongtip, Pornpimol; Nankongnab, Noppanun; Chaikittiporn, Chalermchai; Laohaudomchok, Wisanti; Woskie, Susan; Slatin, Craig
Informal workers in Thailand lack employee status as defined under the Labor Protection Act (LPA). Typically, they do not work at an employer's premise; they work at home and may be self-employed or temporary workers. They account for 62.6 percent of the Thai workforce and have a workplace accident rate ten times higher than formal workers. Most Thai Labor laws apply only to formal workers, but some protect informal workers in the domestic, home work, and agricultural sectors. Laws that protect informal workers lack practical enforcement mechanisms and are generally ineffective because informal workers lack employment contracts and awareness of their legal rights. Thai social security laws fail to provide informal workers with treatment of work-related accidents, diseases, and injuries; unemployment and retirement insurance; and workers' compensation. The article summarizes the differences in protections available for formal and informal sector workers and measures needed to decrease these disparities in coverage. © The Author(s) 2015.
Kongtip, Pornpimol; Nankongnab, Noppanun; Chaikittiporn, Chalermchai; Laohaudomchok, Wisanti; Woskie, Susan; Slatin, Craig
Informal workers in Thailand lack employee status as defined under the Labor Protection Act (LPA). Typically, they do not work at an employer’s premise; they work at home and may be self-employed or temporary workers. They account for 62.6 percent of the Thai workforce and have a workplace accident rate ten times higher than formal workers. Most Thai Labor laws apply only to formal workers, but some protect informal workers in the domestic, home work, and agricultural sectors. Laws that protect informal workers lack practical enforcement mechanisms and are generally ineffective because informal workers lack employment contracts and awareness of their legal rights. Thai social security laws fail to provide informal workers with treatment of work-related accidents, diseases, and injuries; unemployment and retirement insurance; and workers’ compensation. The article summarizes the differences in protections available for formal and informal sector workers and measures needed to decrease these disparities in coverage. PMID:25995374
... II of the Social Security Act AGENCY: Social Security Administration. ACTION: Notice of Social Security Acquiescence Ruling; Correction. SUMMARY: The Social Security Administration published a document... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0046] Social Security Acquiescence Ruling (AR...
Full Text Available The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursementof students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professionalscholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates.
Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor
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.
While the philosophical foundations of information security have been unexamined, there is an implicit philosophy of what protection of information is. This philosophy is based on the notion of containment, taken from analogies with things that offer physical security (e.g., buildings, safes,
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.
Pearson, David; Walpole, Sarah; Barna, Stefi
This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".
In this paper a method is developed to calculate a wealth variable accounting for the existence of the basic old-age provisions in The Netherlands (AOW). In line with Feldstein's extended life-cycle model, consumption functions with (gross) social security wealth are estimated for The Netherlands
Full Text Available This research investigates the use of image category classification to distinguish images posted to social media that are Witness Accounts of an event. Only images depicting observations of the event, captured by micro-bloggers at the event, are considered Witness Accounts. Identifying Witness Accounts from social media is important for services such as news, marketing and emergency response. Automated image category classification is essential due to the large number of images on social media and interest in identifying witnesses in near real time. This paper begins research of this emerging problem with an established procedure, using a bag-of-words method to create a vocabulary of visual words and classifier trained to categorize the encoded images. In order to test the procedure, a set of images were collected for case study events, Australian Football League matches, from Twitter. Evaluation shows an overall accuracy of 90% and precision and recall for both classes exceeding 83%.
Social Security Administration — This dataset shows improper payment experience for the Social Security Retirement, Survivors, and Disability Insurance program paid to workers, their dependents, and...
For them, the remaining sources of livelihood now reside in non-formal social security arrangements anchored upon a staggering cultural base being eroded by the fast encroaching tide of neoliberal individualistic ways of life. Regrettably, government has got no institutional framework to promote non-formal security ...
To improve SSAs IT management practices, we recommend that the Acting Commissioner of Social Security direct the Chief Information Officer and the Deputy Commissioner for Systems to complete the following actions...
UPGRADING LEBANON’ S ECONOMIC ANALYTICAL CAPACITY PROJECT 105541
analysis of the need for pension reform and a public financial perspective on pension reform, and a proposal for ... Elderly people, who are seventy and above today, will not benefit from ..... component of existing Lebanese social security cost.
Social Security Administration — Report refers to the National total of cases pending at the hearing level and the number and percentages of those cases that were in either electronic format (EF) or...
Reforming the South African Social Security Adjudication System: innovative experiences ... Dispute resolution systems in the labour relations, business competition ... the rights of access to justice, to a fair trial and to just administrative action).
Liu, Enqiang; Liu, Zengliang; Shao, Fei; Zhang, Zhiyong
The contents access and sharing in multimedia social networks (MSNs) mainly rely on access control models and mechanisms. Simple adoptions of security policies in the traditional access control model cannot effectively establish a trust relationship among parties. This paper proposed a novel two-party trust architecture (TPTA) to apply in a generic MSN scenario. According to the architecture, security policies are adopted through game-theoretic analyses and decisions. Based on formalized utilities of security policies and security rules, the choice of security policies in content access is described as a game between the content provider and the content requester. By the game method for the combination of security policies utility and its influences on each party's benefits, the Nash equilibrium is achieved, that is, an optimal and stable combination of security policies, to establish and enhance trust among stakeholders. PMID:24977226
Waldman, H B
The series of government safety net programs provides economic security primarily to older populations. In this period of competition for limited federal resources, the need to create a public awareness of the continuing and growing poverty of children is emphasized.
Bachmann, Andreas; Wüthrich, Kaspar
This paper proposes a new method for welfare analysis of unfunded social security systems. Based on an overlapping generations model with endogenous labor supply, we derive a formula for the evaluation of existing pay-as-you-go social security systems that depends on impulse response functions and projected growth rates only. We propose an implementation strategy based on reduced form estimates of a VAR model that is valid under weak assumptions about the deep structure of the model. Our meth...
John L. Czajka; Shinu Verghese
This report presents findings from a validation study of Social Security numbers (SSNs) in Medicaid Statistical Information System (MSIS) records for the fourth quarter of federal fiscal year 2009. The study produced results for the nation and the states on how often SSNs were reported in MSIS records and how often the reported SSNs passed a validation test at the U.S. Census Bureau, based on data obtained from the Social Security Administration.
Cheung, Louise, Gee Wing
This thesis examines the interaction between housing policy and the social security benefits that support housing costs. Analysis concerns the extent and type of State intervention in housing, thus explaining the dynamic between State and individual responsibility in housing policy. This thesis involves an exploration of the different treatment of the owner-occupied and the rented housing sectors, with reference to the social security benefits which fund ongoing housing costs. This thesis see...
This study aimed to investigate the implementation of learning organization characteristics based on Marquardt systematic model in Ardabil Social Security Hospital. The statistical population of this research was 234 male and female employees of Ardabil Social Security Hospital. For data collection, Marquardt questionnaire was used in the present study which its validity and reliability had been confirmed. Statistical analysis of hypotheses based on independent samples t-test showed that lear...
Richard W. Johnson; Gordon B.T. Mermin
Although poverty rates for Americans ages 65 and older have plunged over the past half century, many people continue to fall into poverty in their late fifties and early sixties. This study examines financial hardship rates in the years before qualifying for Social Security retirement benefits at age 62 and investigates how the availability of Social Security improves economic well-being at later ages. The analysis follows a sample of adults from the 1937-39 birth cohort for 14 years, trackin...
Isaac Figueiredo de Sousa
This work aims to build models using econometrics techniques to explain the components of the balance of Social Security System, or in other words, the net value of tax revenues and the benefit values of the General Regime of Social Security. These models were subjected to statistic validations indicated in the theoretical reference of econometrics, to apply the method of ordinary least square from the classic model of linear regression. From an increasing longevity and the gradual decr...
Roy, Vicky; Brown, Patricia A.
Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year…
Kacanski, Slobodan; Lusher, Dean
This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses...
Veissière, Samuel P. L.; Stendel, Moriah
We present a deflationary account of smartphone addiction by situating this purportedly antisocial phenomenon within the fundamentally social dispositions of our species. While we agree with contemporary critics that the hyper-connectedness and unpredictable rewards of mobile technology can modulate negative affect, we propose to place the locus of addiction on an evolutionarily older mechanism: the human need to monitor and be monitored by others. Drawing from key findings in evolutionary anthropology and the cognitive science of religion, we articulate a hypernatural monitoring model of smartphone addiction grounded in a general social rehearsal theory of human cognition. Building on recent predictive-processing views of perception and addiction in cognitive neuroscience, we describe the role of social reward anticipation and prediction errors in mediating dysfunctional smartphone use. We conclude with insights from contemplative philosophies and harm-reduction models on finding the right rituals for honoring social connections and setting intentional protocols for the consumption of social information. PMID:29515480
Veissière, Samuel P L; Stendel, Moriah
We present a deflationary account of smartphone addiction by situating this purportedly antisocial phenomenon within the fundamentally social dispositions of our species. While we agree with contemporary critics that the hyper-connectedness and unpredictable rewards of mobile technology can modulate negative affect, we propose to place the locus of addiction on an evolutionarily older mechanism: the human need to monitor and be monitored by others. Drawing from key findings in evolutionary anthropology and the cognitive science of religion, we articulate a hypernatural monitoring model of smartphone addiction grounded in a general social rehearsal theory of human cognition. Building on recent predictive-processing views of perception and addiction in cognitive neuroscience, we describe the role of social reward anticipation and prediction errors in mediating dysfunctional smartphone use. We conclude with insights from contemplative philosophies and harm-reduction models on finding the right rituals for honoring social connections and setting intentional protocols for the consumption of social information.
Samuel P. L. Veissière
Full Text Available We present a deflationary account of smartphone addiction by situating this purportedly antisocial phenomenon within the fundamentally social dispositions of our species. While we agree with contemporary critics that the hyper-connectedness and unpredictable rewards of mobile technology can modulate negative affect, we propose to place the locus of addiction on an evolutionarily older mechanism: the human need to monitor and be monitored by others. Drawing from key findings in evolutionary anthropology and the cognitive science of religion, we articulate a hypernatural monitoring model of smartphone addiction grounded in a general social rehearsal theory of human cognition. Building on recent predictive-processing views of perception and addiction in cognitive neuroscience, we describe the role of social reward anticipation and prediction errors in mediating dysfunctional smartphone use. We conclude with insights from contemplative philosophies and harm-reduction models on finding the right rituals for honoring social connections and setting intentional protocols for the consumption of social information.
Full Text Available This article examines the problematisation of crime, crime prevention and security in contemporary security policy programmes using three Finnish internal security programmes and theory-based content analysis. The study is based on the theory (the perspective of an analytics of government. The findings highlight the central meaning of social exclusion and community as security practices wherein social exclusion is seen as a threat to security and a risk for crime. Indeed, community-based crime prevention plays a central role in the programmes along with the worry about serious crimes and the high level of homicides. A fluid governing policy without crime and accidents is the implicit goal of these programmes.
There is currently no uniform social security dispute resolution system in South Africa due to the piecemeal fashion in which schemes were established or protection against individual risks regulated. The result is that each statute provides for its own dispute resolution institution(s) and processes. There are also various gaps and challenges in the current social security dispute resolution systems, some of these relating to the uncoordinated and fragmented nature of the system; inaccessibi...
Vyacheslav Valetyevich Epishin
Full Text Available The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.
Nüchtern, E; Bahemann, A; Egdmann, W; van Essen, J; Gostomzyk, J; Hemmrich, K; Manegold, B; Müller, B; Robra, B P; Röder, M; Schmidt, L; Zobel, A; von Mittelstaedt, G
In January, 2014, the division "Social Medicine in Practice and Rehabilitation" of the German Society for Social Medicine and Prevention established a working group on the self-image of the physicians active in the field of social medicine (medical expertise and counseling). The result of this work is the contribution presented here after consensus was achieved by specialists of social medicine from different fields and institutions (social security etc.) and in good cooperation with Prof. Dr. Gostomzyk and Prof. Dr. Robra. Based on the importance of an up to date social medicine for claimants and recipients of benefits on the one hand and the social security system on the other, and also on a description of the subjects, objectives and methods the following aspects are presented: · The perspective of social medicine. · Qualification in social medicine, concerning specialist training and continuing medical education. · The fields of duty of experts in social medicine. · The proceedings in social medicine. The working group identified challenges for the specialists in social medicine by a narrowed perception of social medicine by physicians in hospitals and practice, accompanied by an enlarged importance of expertise in social medicine, by the demand for more "patient orientation" and gain of transparency, and concerning the scientific foundation of social medicine. The working group postulates: · The perspective of social medicine should be spread more widely.. · Confidence in experts of social medicine and their independency should be strengthened.. · The not case-related consulting of the staff and executives should be expanded.. · Social medicine in practice needs support by politics and society, and especially by research and teaching.. · Good cooperation and transfer of experiences of the different branches of social security are essential for the impact of social medicine.. © Georg Thieme Verlag KG Stuttgart · New York.
Rao, Madhava P
Social Security is becoming a distinct part of social policy of India and the time has come to give a serious thought to ever increasing Social Security needs of the population. There are diversified views on extension of Social Security coverage. Some say it should be limited to only working population and to their families and while others say that the entire population should be covered under Social Security programmes. Social Security schemes further have been branched out as protective...
This article attempts to highlight the potential danger in applying private-law principles to social-security law in deciding whether or not social grants should be deducted from awards for damages. Typically, this issue comes to the fore where a damage-causing event, such as death, sets into motion a system that provides for ...
This dissertation seeks to understand the interplay between informal articulations of social categories and formal instantiations of those categories in official language. Specifically, it explores the process of social categorization as it is used to identify threats to national security. The research employed a qualitative, document-based,…
Full Text Available In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland. Tax System in Polish Agriculture is an integral part of Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Poland (municipality. In some cases farmers pay also personal income tax and value added tax like those, who run specific agricultural production as well individual farmers who operate through a limited liability company are subject to corporate income tax. The social security fund for farmers (known as KRUS was speared in 1990 from the social security system (ZUS. Farmers receive similar benefits with regard to health care, education, and social welfare although the contributions into the farmers system are lower then under the ZUS system.
The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)
Konstantin Vyacheslavovich Ivanov
Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Use and collection of Social Security numbers... Act § 792.68 Use and collection of Social Security numbers. The head of each NCUA Office shall take... furnish Social Security numbers, and that individuals who are requested to provide Social Security numbers...
... 1974 § 16.53 Use and collection of social security numbers. Each component shall ensure that employees... privilege as a result of refusing to provide their social security numbers, unless the collection is... provide their social security numbers must be informed of: (1) Whether providing social security numbers...
...-1213 or TTY 1-800-325-0778, or visit our Internet site, Social Security Online, at http://www... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0058] Rescission of Social Security Acquiescence Ruling 05-1(9) AGENCY: Social Security Administration. [[Page 67725
Full Text Available It is required currently from enterpeneurs to run their business according to the principles of sustainable development. As a result the rapid growth for corporate social responsibility among business owners is commonly observed. They started noticing that being socially responsible can help improve financial results and competitiveness. In order to achieve these goals company involving in corporate social responsibility should disclose accurately and credibly information on the social and environmental effects to both external and internal stakeholders. The research was aimed at indicating the limitations of traditional accounting and the benefits of integrated reporting. The research problem concerns the informative gap between data being reported in traditional financial reports and stakeholders’ requirements which appears as a consequence of existing accounting procedures and traditional financial reporting frameworks. According to hypothesis adopted in this paper integrated reporting helps diminish the information gap. On the basis of the conducted analysis it has to be said that, integrated reporting as a communication tool enables the company to build social trust and serve as a differentiator in a competitive environment. That is the reason why, despite the lack of a globally accepted integrated reporting framework, companies are more prone to prepare reports voluntarily.
Carlos Patrick Alves da Silva
Full Text Available Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government's proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts.
Silva, Carlos Patrick Alves da; Puty, Claudio Alberto Castelo Branco; Silva, Marcelino Silva da; Carvalho, Solon Venâncio de; Francês, Carlos Renato Lisboa
Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government's proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts.
Long-term social security statistical forecasts produced and disseminated by the Brazilian government aim to provide accurate results that would serve as background information for optimal policy decisions. These forecasts are being used as support for the government’s proposed pension reform that plans to radically change the Brazilian Constitution insofar as Social Security is concerned. However, the reliability of official results is uncertain since no systematic evaluation of these forecasts has ever been published by the Brazilian government or anyone else. This paper aims to present a study of the accuracy and methodology of the instruments used by the Brazilian government to carry out long-term actuarial forecasts. We base our research on an empirical and probabilistic analysis of the official models. Our empirical analysis shows that the long-term Social Security forecasts are systematically biased in the short term and have significant errors that render them meaningless in the long run. Moreover, the low level of transparency in the methods impaired the replication of results published by the Brazilian Government and the use of outdated data compromises forecast results. In the theoretical analysis, based on a mathematical modeling approach, we discuss the complexity and limitations of the macroeconomic forecast through the computation of confidence intervals. We demonstrate the problems related to error measurement inherent to any forecasting process. We then extend this exercise to the computation of confidence intervals for Social Security forecasts. This mathematical exercise raises questions about the degree of reliability of the Social Security forecasts. PMID:28859172
Learn to identify the social engineer by non-verbal behavior Unmasking the Social Engineer: The Human Element of Security focuses on combining the science of understanding non-verbal communications with the knowledge of how social engineers, scam artists and con men use these skills to build feelings of trust and rapport in their targets. The author helps readers understand how to identify and detect social engineers and scammers by analyzing their non-verbal behavior. Unmasking the Social Engineer shows how attacks work, explains nonverbal communications, and demonstrates with visuals the c
Veriha Hanna V.
Full Text Available The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.
Yang, Jessica Hong; Liu, Siwen
In this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimis...
A secure and stable energy supply is a prerequisite for a society like the Danish. Through many years of active energy policy we in Denmark have developed an efficient energy system with a very high security of supply. In coming decades it is necessary to implement a major transformation of our energy supplies to more renewable energy and phase out fossil fuels. The Government's vision is that we must have a Denmark that is independent of fossil fuels. With such a fundamental transformation of our energy supply and energy system it becomes a challenge to maintain the high security of supply, as we know it today. Conversely, it is not a long term solution to continue to allow society to be dependent on fossil fuels. And it is against this background, the Danish Minister for Climate and Energy submit this account on security of energy supplies in Denmark. The account shows that we in Denmark have a high security of supply. There is still access to sufficient energy resources, we have a well-functioning infrastructure, and we have good access to the exchange of energy within the EU and other countries. This places Denmark in a good situation. Today, Denmark has a significant import of especially petroleum and coal and export of petroleum and gas. The future declining production of oil and gas in the North Sea means an increasing need for imported fuels from fewer and fewer countries and regions, and at the same time there will be an increased international demand for the same fuels. This brings Denmark in the same situation as the other EU countries. Thus we have the basis for reducing consumption of fossil fuels and instead accommodate increasing amounts of renewable energy in our energy supply, but it requires a further development of the system to be possible to store energy and manage energy consumption. It will be necessary if the growing parts of our energy must come from fluctuating sources like wind and solar energy. Efficiency in energy supply has
Alla Gennad'evna Leont'eva
Full Text Available This paper presents a situational analysis of the level of life safety in the field of demographic regions of the Ural Federal District. The analysis is based on data from the Federal Statistics and covers the period 2000-2010. We have developed a system of indicators for evaluating safety in the demographic sphere. We set the main threats to the social and economic stability in the regions. The system of thresholds includes three blocks: the reproduction of the population, marriage and family relationships and health. We have presented a quantitative description of the main threats. Identified priority areas of social protection, providing increased stability of the regional socio-economic development, reducing the likelihood of social conflicts and improve the demographic situation.
Mathias Ashu Tako Nyenti
Full Text Available There is currently no uniform social security dispute resolution system in South Africa due to the piecemeal fashion in which schemes were established or protection against individual risks regulated. The result is that each statute provides for its own dispute resolution institution(s and processes. There are also various gaps and challenges in the current social security dispute resolution systems, some of these relating to the uncoordinated and fragmented nature of the system; inaccessibility of some social security institutions; inappropriateness of some current appeal institutions; the lack of a systematic approach in establishing appeal institutions; a limited scope of jurisdiction and powers of adjudication institutions; inconsistencies in review and/or appeal provisions in various laws; an unavailability of alternative dispute resolution procedures; and an absence of institutional independence of adjudication institutions or forums. The system is therefore in need of reform. In developing an appropriate system, much can be learned from innovative experiences in comparative South African non-social security jurisdictions on the establishment of effective and efficient dispute resolution frameworks. Dispute resolution systems in the labour relations, business competition regulation and consumer protection jurisdictions have been established to realise the constitutional rights of their users (especially the rights of access to justice, to a fair trial and to just administrative action. They thus provide a benchmark for the development of the South African social security dispute resolution system.
Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal. We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency. In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.
Julius O. Okesola
Full Text Available Background: Ever since social network sites (SNS became a global phenomenon in almost every industry, security has become a major concern to many SNS stakeholders. Several security techniques have been invented towards addressing SNS security, but information security awareness (ISA remains a critical point. Whilst very few users have used social circles and applications because of a lack of users’ awareness, the majority have found it difficult to determine the basis of categorising friends in a meaningful way for privacy and security policies settings. This has confirmed that technical control is just part of the security solutions and not necessarily a total solution. Changing human behaviour on SNSs is essential; hence the need for a privately enhanced ISA SNS. Objective: This article presented sOcialistOnline – a newly developed SNS, duly secured and platform independent with various ISA techniques fully implemented. Method: Following a detailed literature review of the related works, the SNS was developed on the basis of Object Oriented Programming (OOP approach, using PhP as the coding language with the MySQL database engine at the back end. Result: This study addressed the SNS requirements of privacy, security and services, and attributed them as the basis of architectural design for sOcialistOnline. SNS users are more aware of potential risk and the possible consequences of unsecured behaviours. Conclusion: ISA is focussed on the users who are often the greatest security risk on SNSs, regardless of technical securities implemented. Therefore SNSs are required to incorporate effective ISA into their platform and ensure users are motivated to embrace it.
Smith, Karen; Toder, Eric; Iams, Howard
This article presents three measures of the distribution of actual and projected net benefits (benefits minus payroll taxes) from Social Security's Old-Age and Survivors Insurance (OASI) for people born between 1931 and 1960. The results are based on simulations with the Social Security Administration's Model of Income in the Near Term (MINT), which projects retirement income through 2020. The base sample for MINT is the U.S. Census Bureau's Survey of Income and Program Participation panels for 1990 to 1993, matched with Social Security administrative records. The study population is grouped into 5-year birth cohorts and then ranked by economic status in three ways. First, the population is divided into five groups on the basis of individual lifetime covered earnings, and their lifetime present values of OASI benefits received and payroll taxes paid are calculated. By this measure, OASI provides much higher benefits to the lowest quintile of earners than to other groups, but it becomes less redistributive toward lower earners in more recent birth cohorts. Second, people are ranked by shared lifetime covered earnings, and the values of shared benefits received and payroll taxes paid are computed. Individuals are assumed to split covered earnings, benefits, and payroll taxes with their spouses in the years they are married. By the shared covered earnings measure, OASI is still much more favorable to persons in the lower income quintiles, although to a lesser degree than when people are ranked by individual covered earnings. OASI becomes more progressive among recent cohorts, even as net lifetime benefits decline for the entire population. Finally, individuals are ranked on the basis of their shared permanent income from age 62, when they become eligible for early retirement benefits, until death. Their annual Social Security benefits are compared with the benefits they would have received if they had saved their payroll taxes in individual accounts and used the
Due to its democratized nature, online social media (OSM) attracts millions of users to publish and share their content with friends as well as a wider audience at little cost. Such a vast user base and a wealth of content, however, presents its own challenges. First, the amount of user-generated
Holtmaat, H.M.T.; Kravaritou, Y.
This work is based on papers presented at a conference entitled "The Sex of Labour Law in Europe/Le Sexe du droit du travail en Europe", which was held at the European University Institute in Florence. The contributors argue that law in general, and especially social and labour law, is not asexual,
Gibbs, Trevor; McLean, Michelle
As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.
Full Text Available Food insecurity persists as a social problem in the U.S., putting its victims at risk of poor nutritional and overall health. Being food insecure is defined as the limited or uncertain availability of nutritionally safe foods or the inability to access such foods in socially acceptable ways. Food insecurity research tends to focus on younger populations, particularly households with children. Food insecurity among the elderly is, therefore, poorly understood, both in prevalence and in prevention and intervention methods. Addressing this gap, the present study examined the relationships between emotional social support and food security using data from the 2007-08 National Health and Nutrition Examination Survey in an effort to further the understanding of food insecurity among elders. Specifically, the effects of an emotional social support presence, number of support sources and types of support sources on food security were observed using OLS linear regression. Results indicated that emotional social support alleviated the risk of food insecurity, even when household income, marital/partnership status and health status were controlled for. However, the source of the support mattered: elders who reported a spouse as the primary source of support were more likely to report being food secure, while those who reported an “other” primary source of support were more likely to report being food insecure. Number of support sources were not significantly related to food security.
Ma, Xianlei; Zhou, Yuepeng; Shi, Xiaoping
In China, land rental transactions have increased considerably since the 1990s, but there exists a high degree of segmentation and informal features. The rental transactions between partners with close social relations and the use of informal contracts remain a common phenomenon in many regions, which strongly reduce the potential of the land rental market to enhance productivity and equity. The current literature postulates that the insecurity of land property rights may restrict land transactions between members of same social relations. Studies conducted in China show that the land rentals between partners with closer social relations prefer informal contracts because these contracts are self-enforced based on trust and reputation. However, little literature has jointly examined the effect of land tenure security and social relations on joint decisions of partner and contract choice in the Chinese land rental market. Based on household data collected in Jiangxi and Liaoning provinces in 2015, this paper aims to examine the relationship between land tenure security perceptions, social relation and land rental contract choices in China. We differentiate between formal and informal contracts of land rental activities because they have different enforcement mechanisms and thus different risk-sharing strategy. With regards to social relations, we differ among relatives, villagers living in the same village and strangers according to social distance. In order to reduce estimation bias without accounting for endogenous matching between landlords and tenants, we investigate the joint partner and contract choices in the land rental market using a nested logit framework. The paper contributes to the literature on the effect of tenure security and social relations on land rental contracts by (i) taking into account endogenous matching between landlords and tenants, and estimating the joint decisions of partner and contract choice, and (ii) examining the effect of perceived
Yang, Zhen; Wang, Weifang
Social security of migrant workers has been significant in dissolving social contradictions and achieving the economic and social development in China during the transitional period. The researches of domestic scholar on social security of migrant workers can be classified into three categories. Firstly, theoretical analysis on social security of migrant workers, including researches on the appeal of social security and misunderstanding of recognition, theory-construction of rural worker soci...
... 10 Energy 4 2010-01-01 2010-01-01 false Use and collection of social security numbers. 1008.22... security numbers. (a) The System Manager of each system of records which utilizes social security numbers... individuals may not be required to furnish social security numbers without statutory authorization, and that...
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Use and collection of social security numbers. 5... OF RECORDS AND INFORMATION Privacy Act § 5.33 Use and collection of social security numbers. Each... to 1975; and (b) That individuals requested to provide their social security numbers must be informed...
Full Text Available Associating spent amounts in European Social Fund (ESF financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future improvements of Romanian ESF beneficiaryâ€™s accounting systems ESF financed interventions covers a large range of labor market related services, delivered to the people to increase adaptability and occupational mobility with the aim of allowing or improving labor market access. Even if these services are diverse and delivered by various entities such as government agencies, enterprises or NGOâ€™s, they do have something in common; they cannot generate incomes, but costs for implementing entities. But costs according to the sound financial management principle calls for tracing money with eligible activities using at least some if not all of management accounting concepts. Without some specifics from the donor or a mutual accepted best practice model, most of the ESF beneficiaries are reporting their efforts to actual researches and specialized literature regarding management accounting implementation in services delivering activities. This study was realized in March 2012 by applying an investigation instrument, an on-line questionnaire collecting both opinions and factual data as well to a number of 962 members of a practice community for ESF interventions implementation. This technique was used to test hypotheses regarding the premises for a future improvement of the existing accounting system model by incorporating management accounting. 130 members of this community answered anonymously, revealing an important concern for management accounting
Mihaela – Andreea Nastasie
In the current context of economic crisis which manifests the world can see a very important role of the pay systems and social security in economic and social life. Staff wages means establishing a salary entitlements owed to employees and their payment, as established at the end of collective or individual employment contracts. In Spain there are various collective agreements according to geographical areas and activities. A fair and balanced wage was and will remain a core area of human re...
This article analyzes the status quo of social security for migrant workers in China, and points out that there are deep system and concept reasons for the lack of labor rights and interests security, social security, equality and the right to development, political participation channels for the current migrant workers. This article then expounds the adverse effects of lack of social security for migrant workers on building a harmonious society: the lack of social security for migrant worker...
Himanshu Khurana; Radostina K. Koleva
Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...
Morilla, Carmen Rodriguez; Diaz-Salazar, Gaspar Llanes; Cardenete, M. Alejandro
This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article uses the SAMEA for Spain in 2000, applied to water resources and greenhouse gas emissions. This matrix is used as a central core of a multisectorial model of economic and environmental performance, and it calculates the denominated 'domestics SAMEA multipliers' and their decomposition into characteristic, direct, indirect and induced effects. These multipliers show some evaluation of economic and environmental efficiency. Also, we present an application of these multipliers that demonstrates that there is no causal interrelation between those sectors with higher economic backward linkages and those with higher environmental deterioration backward linkages. (author)
Elements of Social Security in 6 European Countries contains an overview of important benefit schemes in Denmark, Sweden, Finland, Germany, Great Britain and the Nether-lands. The schemes are categorized according to common sets of criteria and compared. Stylized cases illustrate the impact...
We develop an OLG model with uncertainty on labor income and death age to study the welfare implications of unfunded Social Security programs in an economy where agents are affected by temptation à la Gul and Pesendorfer (2001, Econometrica 69, 1403). Tempted agents give additional value to the
A study was conducted to examine adherence to traditional food taboos by women in Imo State, and relate that to social status and food security. Data was collected from 72 women across the three agricultural zones of the State. It was found that age, income and education are some factors affecting adherence to these ...
Gonzalez Eiras, Martin
I refine and extend the Markov perfect equilibrium of the social security policy game in Forni (2005) for the special case of logarithmic utility. Under the restriction that the policy function be continuous, instead of differentiable, the equilibrium is globally well defined and its dynamics...
Reno, Virginia P.; Ekman, Lisa D.
Social Security Disability Insurance (SSDI) is an essential lifeline for millions of Americans. Without it, many families would be in deep financial distress. SSDI is insurance that workers pay for through premiums deducted from their pay. In return, workers gain the right to monthly benefits if a disabling condition ends their capacity to earn a…
Burdick, Clark; Manchester, Joyce
Each year in March, the Board of Trustees of the Social Security trust funds reports on the current and projected financial condition of the Social Security programs. Those programs, which pay monthly benefits to retired workers and their families, to the survivors of deceased workers, and to disabled workers and their families, are financed through the Old-Age, Survivors, and Disability Insurance (OASDI) Trust Funds. In their 2003 report, the Trustees present, for the first time, results from a stochastic model of the combined OASDI trust funds. Stochastic modeling is an important new tool for Social Security policy analysis and offers the promise of valuable new insights into the financial status of the OASDI trust funds and the effects of policy changes. The results presented in this article demonstrate that several stochastic models deliver broadly consistent results even though they use very different approaches and assumptions. However, they also show that the variation in trust fund outcomes differs as the approach and assumptions are varied. Which approach and assumptions are best suited for Social Security policy analysis remains an open question. Further research is needed before the promise of stochastic modeling is fully realized. For example, neither parameter uncertainty nor variability in ultimate assumption values is recognized explicitly in the analyses. Despite this caveat, stochastic modeling results are already shedding new light on the range and distribution of trust fund outcomes that might occur in the future.
Ana Paula Ornellas Mauriel
Full Text Available This article presents partial results of a study about anti-poverty programs in Brazil. The main contribution of the text is that it relates certain characteristics of the anti poverty programs to theoretical categories that have influenced the debate about social policy in the contemporary context. Special attention is given to the relation of these programs with national social assistance policy. The article begins from the hypothesis that the logic that had inspired the construction of social policies was reconsidered, based on a transformation in the theoretical understanding of the social issue and of ways to confront it. This change appears in the texts in the priority given to poverty as a category of analysis, which is understood as an absence of capacities. This theoretically and methodologically configures an individualistic perspective on social issues, the principal theoretical source for which is the thinking of Amartya Sen.
Social security of migrant workers has been significant in dissolving social contradictions and achieving the economic and social development in China during the transitional period. The researches of domestic scholar on social security of migrant workers can be classified into three categories. Firstly, theoretical analysis on social security of migrant workers, including researches on the appeal of social security and misunderstanding of recognition, theory-construction of rural worker social security, policy defects and equity construction in social security system of migrant workers. Secondly, real studies on social security of migrant workers, including researches on sequence of demand and influencing factors of social security of migrant workers as well as intrinsic motivation forming the perspective on social security. Lastly, road exploration of establishing social security system, including researches on the multi-level development of rural worker social security system, comparison of "Double-low method", "Guangdong Method" and "Shanghai Method" of the social security of migrant workers in Zhejiang Province and establishing multi-level social security system according to the hierarchy after the internal differentiation.
This article summarized the research progress and characteristics of Chinese social security issues from 2000 papers, which record in CNKI. We find that, the topic in the field of social security is board and dispersion. Due to the huge system and complex problem of social security, there is no central theme. Through cluster analysis, multi dimensional scaling analysis and social network analysis, we got the high frequency keywords atlas. Then, we summarized the research topic to six parts. They are rural social security, urban and rural social security co-ordination, vulnerable group social security, social security fund management, the social insurance system, and social security system and government responsibility. It summed up the theme of the module, meanwhile, combined the practice analysis.
Williams, Jennifer; Feild, Carinda; James, Kristina
To examine how students entering a doctor of pharmacy (PharmD) program used Facebook privacy settings before and after the college's social media policy was presented to them. The Facebook profiles of all entering first-year pharmacy students across 4 campuses of a college of pharmacy were evaluated. Ten dichotomous variables of interest were viewed and recorded for each student's Facebook account at 3 time points: before the start of the semester, after presentation of the college's social media policy, and at the end of the semester. Data on whether a profile could be found and what portions of the profile were viewable also were collected. After introduction of the policy, a significant number of students increased their security settings (made information not visible to the public) related to Facebook walls, information pages, and links. Making pharmacy students aware of a college's social media policy had a positive impact on their behaviors regarding online security and privacy.
Armstrong, Susan J; Rispel, Laetitia C
There is global emphasis on transforming health workforce education in support of universal health coverage. This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants' perspectives on nursing education in South Africa. Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.
Full Text Available Regional impacts of public policies in Turkey have led to Regional Development Agencies and related institutions having responsibility for setting and achieving sustainability policies at the regional level. As a result, there is a significant interest in developing empirical models that can deal with the macro, micro and regional impacts of economic policies and interregional spillover effects. Spatial or Multi-Regional Computable General Equilibrium models are the most capable models to handle a wide range of policy relevant regional questions and the effects of policies on a comprehensive set of regional and national economic variables. However, an important ingredient in meeting the Multi-Regional CGE analysis is Multi-Regional Social Accounting Matrices. This study is focusing on the building the first Multi-Regional Social Accounting Matrix for Turkey with 11 regions and 8 sectors. We utilize from the most updated available datasets and implement the most conveninent non-survey methods which fit to data availability in Turkey.
Armstrong, Susan J.; Rispel, Laetitia C.
Background There is global emphasis on transforming health workforce education in support of universal health coverage. Objective This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection. PMID:25971402
Susan J. Armstrong
Full Text Available Background: There is global emphasis on transforming health workforce education in support of universal health coverage. Objective: This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods: Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results: South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC. Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion: Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.
Ma, Yuanxiao; Ma, Haijing; Chen, Xu; Ran, Guangming; Zhang, Xing
People tend to respond to rejection and attack with aggression. The present research examined the modulation role of attachment patterns on provoked aggression following punishment and proposed an executive functioning account of attachment patterns' modulating influence based on the General Aggression Model. Attachment style was measured using the Experiences in Close Relationships inventory. Experiments 1a and b and 2 adopted a social rejection task and assessed subsequent unprovoked and provoked aggression with different attachment patterns. Moreover, Experiment 1b and 2 used a Stroop task to examine whether differences in provoked aggression by attachment patterns are due to the amount of executive functioning following social rejection, or after unprovoked punishment, or even before social rejection. Anxiously attached participants displayed significant more provoked aggression than securely and avoidantly attached participants in provoked aggression following unprovoked punishment in Experiments 1 and 2. Meanwhile, subsequent Stroop tests indicated anxiously attached participants experienced more executive functioning depletion after social rejection and unprovoked aggression. The present findings support the General Aggression Model and suggest that provoked aggression is predicted by attachment patterns in the context of social rejection; different provoked aggression may depend on the degree of executive functioning that individuals preserved in aggressive situations. The current study contributes to our understanding of the importance of the role of attachment patterns in modulating aggressive behavior accompanying unfair social encounters. © 2017 Wiley Periodicals, Inc.
Kumar, Anant; Thomas, Joe; Wadhwa, Sonal S; Mishra, Aprajita; Dasgupta, Smita
A significant number of "marginalized" population groups are denied their health rights, healthcare access, benefits of government health programs, and other health-related social security benefits. These population groups, particularly the rickshaw pullers of India, are vulnerable because of their poor social and economic status, migration history, lack of permanent settlements, lack of social capital, and so on. These reasons, coupled with other social-political reasons, lead to no or limited access to health services and poor health conditions. This study intends to explore and understand the context and health seeking behavior of rickshaw pullers in Ranchi, the capital city of Jharkhand state in India, with special reference to wider social determinants of health such as, access, affordability, and delivery of health services. The data was collected from 1,000 rickshaw pullers from 40 "rickshaw garages" in Ranchi. The findings of the study show that rickshaw pullers can't afford to "attach" much importance to their health due to various reasons and suffer from a variety of occupational and other illnesses. The health conditions of the rickshaw pullers are affected by poverty, negligence, illiteracy, lack of awareness and unavailability of affordable, quality health services. These are only a symptom of the larger structural issues affecting health. The study suggests that rickshaw pullers, being a marginalized and excluded population group, require special health and social security programs that include safe, affordable, and accessible services along with a special focus on health education, behavior change, and promotion of appropriate health-seeking behavior.
Conclusion: MRR differences between Belgium and Spain for unemployed workers could be partly explained because of differences between the two social security systems. Future studies should further explore mortality differences between countries with different social security systems.
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2010-0066] Proposed Recommendation to the Social Security Administration for Occupational Information System (OIS) Development Planning; Request for Comment...) to provide independent advice and recommendations on plans and activities to create an occupational...
Flammini, Francesco; Franceschetti, Giorgio
Effective Surveillance for Homeland Security: Balancing Technology and Social Issues provides a comprehensive survey of state-of-the-art methods and tools for the surveillance and protection of citizens and critical infrastructures against natural and deliberate threats. Focusing on current technological challenges involving multi-disciplinary problem analysis and systems engineering approaches, it provides an overview of the most relevant aspects of surveillance systems in the framework of homeland security. Addressing both advanced surveillance technologies and the related socio-ethical issues, the book consists of 21 chapters written by international experts from the various sectors of homeland security. Part I, Surveillance and Society, focuses on the societal dimension of surveillance-stressing the importance of societal acceptability as a precondition to any surveillance system. Part II, Physical and Cyber Surveillance, presents advanced technologies for surveillance. It considers developing technologie...
Evans, Jonathan St B T
This article reviews a diverse set of proposals for dual processing in higher cognition within largely disconnected literatures in cognitive and social psychology. All these theories have in common the distinction between cognitive processes that are fast, automatic, and unconscious and those that are slow, deliberative, and conscious. A number of authors have recently suggested that there may be two architecturally (and evolutionarily) distinct cognitive systems underlying these dual-process accounts. However, it emerges that (a) there are multiple kinds of implicit processes described by different theorists and (b) not all of the proposed attributes of the two kinds of processing can be sensibly mapped on to two systems as currently conceived. It is suggested that while some dual-process theories are concerned with parallel competing processes involving explicit and implicit knowledge systems, others are concerned with the influence of preconscious processes that contextualize and shape deliberative reasoning and decision-making.
Sammicheli, Michele; Scaglione, Marcella
We examine, from a medical-legal perspective, the pro and cons of the information technology procedures that the Italian Institute of Social Security (INPS) has implemented to manage the provision of social disability assistance, meaning that separate from the payment of pension contributions, being welfare, anchored to an administrative requirement by way of the compulsory payment of a minimum social security contribution.
Mutchler, Jan E; Li, Yang; Xu, Ping
Older Americans rely heavily on Social Security benefits (SSBs) to support independent lifestyles, and many have few or no additional sources of income. We establish the extent to which SSBs adequately support economic security, benchmarked by the Elder Economic Security Standard Index. We document variability across U.S. counties in the adequacy levels of SSBs among older adults. We find that the average SSBs fall short of what is required for economic security in every county in the United States, but the level of shortfall varies considerably by location. Policy implications relating to strengthening Social Security and other forms of retirement income are discussed.
Full Text Available This study aimed to investigate the implementation of learning organization characteristics based on Marquardt systematic model in Ardabil Social Security Hospital. The statistical population of this research was 234 male and female employees of Ardabil Social Security Hospital. For data collection, Marquardt questionnaire was used in the present study which its validity and reliability had been confirmed. Statistical analysis of hypotheses based on independent samples t-test showed that learning organization characteristics were used more than average level in some subsystems of Marquardt model and there was a significant difference between current position and excellent position based on learning organization characteristic application. According to the research findings, more attention should be paid to the subsystems of learning organization establishment and balanced development of these subsystems.
Asep Suryahadi; Vita Febriany; Athia Yumna
This paper reviews the development of social security provision in Indonesia, which has evolved from very little in its early years to the privilege of formal sector workers during the New Order period to universal coverage, at least in principle, in the current period. These changes were in line with and driven by the developments of the Indonesian economy in general, which has gone through various episodes marked by both booms and crises. There are two important milestones in the developmen...
Jha, Rupak Kumar; Bhattacharyya, Surajit
This paper examines selected components of social security system in India and compares them with their OECD counterparts. Historically, the Indian policy makers have viewed the pension system as a welfare measure and therefore, it lacks in financial professionalism, diversification, and in the belief that pension funds can also be treated as an asset. The Indian system is biased towards the organized formal sector as workers in this sector are benefitted with the provisions under various lab...
The serious privacy and security problems related to online social networks (OSNs) are what fueled two complementary studies as part of this thesis. In the first study, we developed a general algorithm for the mining of data of targeted organizations by using Facebook (currently the most popular OSN) and socialbots. By friending employees in a targeted organization, our active socialbots were able to find new employees and informal organizational links that we could not find by crawling with ...
The effects of demographic aging and of various socioeconomic factors on the social security system in Belgium are explored. "Special attention is given to the impact of the ageing of the population on the pension problem. Based on a simple formula a series of percentages of taxation have been calculated as a function of shifts in the proportion of retired vs. active population and in the proportion of the average income vs. the average amount of pension. One of the conclusions is that the progressive ageing of the population will become the most significant factor in the growth of social expenditures." excerpt
Samuel T. C. Thompson
Full Text Available Social engineering is the use of nontechnical means to gain unauthorized access to information or computer systems. While this method is recognized as a major security threat in the computer industry, little has been done to address it in the library field. This is of particular concern because libraries increasingly have access to databases of both proprietary and personal information. This tutorial is designed to increase the awareness of library staff in regard to the issue of social engineering.
Svensson, Jorgen S.; Kordelaar, P.J.M.; Kordelaar, P.J.M.; Wassink, J.G.J.; van 't Eind, G.J.; Grütters, C.A.F.M.
Social security legislation plays an important role in the Dutch society. In view of this, the effects of social security legislation have to be analysed carefully before new legislation can be made. Due to the growing complexity of legislation on the social security domain, this analysis has become
... OF RECORDS Privacy Act § 1.32 Use and disclosure of social security numbers. (a) In general. An... such individual's refusal to disclose his social security number. (b) Exceptions. The provisions of... Federal statute, or (2) The disclosure of a social security number to any Federal, State, or local agency...
... REGULATIONS POWERS AND DUTIES; AVAILABILITY OF RECORDS § 103.35 Use and collection of Social Security numbers. The use and collection of Social Security numbers shall be in accordance with 28 CFR 16.56. [40 FR... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Use and collection of Social Security...
...-64.105 When may Social Security Numbers (SSNs) be collected? (a) Statutory or regulatory authority must exist for collecting Social Security Numbers for record systems that use the SSNs as a method of... collect Social Security Numbers. (b) In compliance with OMB M-07-16 (Safeguarding Against and Responding...
... numbers. (a) Each system manager of a system of records that utilizes Social Security numbers as a method... furnish Social Security numbers without statutory or regulatory authorization and that individuals who are requested to provide Social Security numbers voluntarily must be advised that furnishing the number is not...
... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Who can be assigned a social security number... General Procedures § 422.104 Who can be assigned a social security number. (a) Persons eligible for SSN assignment. We can assign you a social security number if you meet the evidence requirements in § 422.107 and...
... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Social security numbers... Affairs Records § 1.575 Social security numbers in veterans' benefits matters. (a) Except as provided in... because of refusal to disclose to the Department of Veterans Affairs a social security number. (b) VA...
... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...
... OPERATIONS PRIVACY ACT IMPLEMENTATION § 1204.9 Does FHFA collect and use Social Security numbers? FHFA collects Social Security numbers only when it is necessary and authorized. At least annually, the Privacy... of refusing to provide their Social Security numbers, unless the collection is authorized either by a...
... provided by law because of such individual's refusal to disclose his or her social security number. (b... which is required by Federal statute, or (2) The disclosure of a social security number to any Federal... identity of an individual. (c) Requests for disclosure of social security number. If the Agency requests an...
... social security numbers. 3.216 Section 3.216 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Requirements § 3.216 Mandatory disclosure of social security numbers. Any person who applies for or receives..., furnish the Department of Veterans Affairs upon request with his or her social security number and the...
... § 102.35 Use and collection of Social Security Numbers. Each Program/Support Office Head or designee... their social security numbers, unless: (1) The collection is authorized either by a statute; or (2) The social security numbers are required under statute or regulation adopted prior to 1975 to verify the...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2013-0001] Public Availability of Social Security Administration Fiscal Year (FY) 2012 Service Contract Inventory AGENCY: Social Security Administration. ACTION: Notice of Public Availability of FY 2012 Service Contract Inventories. SUMMARY: In accordance with...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0105] Public Availability of Social Security Administration Fiscal Year (FY) 2011 Service Contract Inventory AGENCY: Social Security Administration. ACTION: Notice of Public Availability of FY 2011 Service Contract Inventories. SUMMARY: In accordance with...
Full Text Available Introduction & Objective: Hospitals as one of the main institutions providing health care services play an important role in the health system and allocate a high percentage of health sector's budget to them. This study aimed to answer whether social security hospitals efficiency levels are the same for all provinces in Iran? And whether any relationship exists between the human development indexes (HDI of the provinces and technical efficiency levels of the hospitals?Materials & Methods: Data envelopment analysis model has been used to measure technical efficiency of 65 social security hospitals, including small hospitals (working with lower than one hundred active beds and large hospitals (working with over one hundred active beds during the years 2007 to 2009. Further, the relationship between human development index and technical efficiency of hospitals in the provinces has been analyzed.Results: Results show that the average technical efficiency of small and large hospitals working in low and medium HDI provinces (0.912 and 0.937 are more than the average technical efficiency of hospitals in higher HDI provinces (0.870 and 0.887.Conclusion: It is recommended that social security organization concentrated distribute its hospital services in provinces with lower HDI and higher density of population living under the coverage of organization’s insurance. This will eventually puts its positive effects on per capita income of people, as well as more equitable distribution of income. (Sci J Hamadan Univ Med Sci 2012;19(1:32-38
Frans van Dijk
The issue is addressed whether assistance to persons in need can be left to the `family' and the `community'. In that case people depend on their social networks. The support a person receives through a given network of social ties is examined. However, ties are diverse and subject to change. By means of a model of the dynamics of social ties, the conditions for adequate private support are analyzed. The sustainability of private support over time is examined by incorporating the impact on so...
Buckner, Julia D; Matthews, Russell A
Individuals with elevated social anxiety appear particularly vulnerable to experiencing alcohol-related problems; yet we know little about factors that may account for this relationship. One possibility is that socially anxious individuals hold beliefs about the impressions they make on others while drinking and these beliefs play an important role in their drinking behaviors. The present study used exploratory factor analysis among participants with clinically elevated social anxiety (n=166) to develop a measure, the Social Impressions while Drinking Scale (SIDS), to assess beliefs regarding others' impressions of drinking behaviors that may be particularly relevant to socially anxious individuals. A valuations scale was also developed to assess the importance of each belief. Empirically-derived subscales were identified with adequate reliability. Among socially anxious participants, the Gregarious and Sexual Facilitation subscales were uniquely related to drinking problems and frequency respectively. Individuals with clinically meaningful social anxiety achieved higher scores on all SIDS subscales compared to those with lower social anxiety (n=166). Several SIDS scales mediated the relations between social anxiety group status and drinking problems (Interaction Fears, Observation Fears, Aggression, Gregariousness). Results highlight the importance of examining beliefs specific to high-risk populations in assessing their alcohol-related behaviors. Copyright © 2011 Elsevier Ltd. All rights reserved.
Donovan Casas Patiño
Full Text Available The central ideas of this research paper are related to the practice of family medicine as a specialty. It focuses in its origins, problems, unique characteristics, limitations, scope, management, and processes within the context of primary care of the Mexican Social Security System. This approach was based on a qualitative, hermeneutical study closely related to the Structural Functionalism Theory. Within this framework, medical practice is seen as an equation: Meaning = action + function/structure. This offers an approach to the understanding of reality through surveys and observations in five categories: identity, activity, purpose, values/norms, and power/relationship. The practice of family medicine is defined as a medical act in the Mexican Social Security Institute. This act is limited to a brief encounter and a prescription, which makes it a short, fleeting, medicalized interaction. The result is a negative social imaginary of the physician, the patient and the whole of society. Thus, individuals and society host a negative social imaginary bestowed on doctors and users of the health system.
... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted for...
Full Text Available Social Security in most African countries has evolved significantly in terms of perspectives, motives, governance as well as innovation of benefits and administration. African countries are slowly, one by one, beginning to reassess the role of social security in correcting several social ills. Empowerment programs and grants are increasingly being provided via social security to women and the youth. From the roots of social security, even very low income countries, some of which have recently experienced several years of civil war and extreme economic hardships, have begun to improve benefit structures and amounts, which include national medical benefits. The attention being provided to social security and how it fits into a nation’s plans to lift itself out of poverty is increasingly involving the actuarial profession from international organisations such as ILO and ISSA as well as consulting actuaries and academics. Assessing and ensuring sustainability of social security benefits requires actuarial valuations to take long-term consequences involving demographic changes into account in the face of providing the benefits in the short term; asset liability modelling to ensure adequate resources are held; ensuring that results are appropriately reported and communicated to key stakeholders; as well as developing long-term strategic plans and dynamic systems surrounding all of these issues. In this paper, the role of actuaries is brought to the centre of the increasingly changing face and evolving culture of social security in taking Africa closer to poverty alleviation. La Seguridad Social en la mayoría de los países africanos ha evolucionado significativamente en cuanto a perspectivas, motivos, gobernanza, así como en innovación en las prestaciones y la adminsitración. Los países africanos están comenzando a reevaluar el papel de la Seguridad Social en la eliminación de determinados problemas sociales. Los programas de acción y los
Full Text Available The Turkish social insurance system has been feverishly debated for years, particularly through its burden on the economy. The most recent reform is an attempt to neutralize the deterioration within the social security system and its effects on the economy. After the recent reform, ‘the way that retirement benefits are calculated’ is changed unfavorably for workers and the minimum age for retirement is increased. In particular, for an agent with 25 years of social security tax payments, the replacement rate is down from 65 percent to 50 percent. On the other hand, retirement age is up from 60 to 65. The aim of this paper is to investigate the macroeconomic effects of these changes using an OLG model. The author’s findings indicate that labor supply, output and capital stock increase when changes above are applied to the benchmark economy calibrated to the Turkish economy data in 2005. A critical change with the current reform is that the marginal benefit of working has become uniform over ages. In a simulation exercise, the marginal retirement benefit in the benchmark economy is changed to be uniform over ages while keeping the size of social security system unchanged. As a result, the benefit of retiring at a later period increases. However, uniform distribution of the marginal benefits itself decreases both the capital stock and output of the economy. Increasing the retirement age, on the other hand, has positive effects on the economy since agents obtain retirement benefits for fewer years and at an older age. Age increase has substantial positive effects on the labor supply, the capital stock, and the output.
Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.
A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.
Jie, Wei; Daw, Michael; Procter, Rob; Voss, Alex
The e-Infrastructure for e-Social Sciences project leverages Grid computing technology to provide an integrated platform which enables social science researchers to securely access a variety of e-Science resources. Security underpins the e-Infrastructure and a security framework with authentication and authorization functionality is a core component of the e-Infrastructure for social sciences. To build the security framework, we adopt Shibboleth as the basic authentication and authorization i...
BARRERA-LOZANO Margarita; MAINAR CAUSAPÉ ALFREDO; VALLÉS FERRER José
The aim of this work is to enable the implementation of disaggregation processes for specific and homogeneous sectors in Social Accounting Matrices (SAMs), while taking into account the difficulties in data collection from these types of sectors. The method proposed is based on the Wolsky technique, customized for the disaggregation of Social Accounting Matrices, within the current-facilities framework. The Spanish Social Accounting Matrix for 2008 is used as a benchmark for the analysis, and...
Yamira Mirabal González
• To value the paper of the Social Accounting in the agricultural cooperative companies. The main results of the investigation are centered in: analysis of the peculiarities of the cooperativism in the context current Latin American and Caribbean, and in Cuba; valuation of the theoretical conceptions on Accounting, Countable Systems and Social Accounting, valuation of the paper of the Social Accounting in the agricultural cooperative companies.
Beckett, R.; Jonker, J.
The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are
Rodrigo Garcia Schwarz
Full Text Available This paper aims to explain and analyze, from the perspective of the material and effective dimensions of fundamental social rights, questions that concern the relevance of security and trust for the social pact and, as a consequence, to the non-regression in the fundamental social rights in general and in the social security in particular. It reveals that, while the retrogression is not absolute, retrogression must be fully justified. The research is descriptive and explanatory, documentary-bibliographical.
Full Text Available The idea of corporate social responsibility (CSR is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing information on the organization’s achievements in respect of the CSR concept implementation. During the current economic crisis, company relationships with employees have become the most important of all the issues related to CSR. Additional challenges in this respect are posed by Generation Y comprising the people born after 1980 who enter the labor market. For them, the socially responsible employer is even more important than high earnings. The main aim of this paper is to present the results of the research carried out at the end of 2010 among a group of external students at Cracow University of Economics. The research was conducted one month before the students obtained their Bachelor’s degrees. The survey focused on determining how much knowledge the prospective graduates had about CSR, how important CSR was to them as a criterion for selection of their workplace and how they regarded the inclusion of information on CSR in the framework of the company’s accounting system
Drake, Robert E.; Skinner, Jonathan S.; Bond, Gary R.; Goldman, Howard H.
Social Security Administration disability programs are expensive, growing, and headed toward bankruptcy. People with psychiatric disabilities now constitute the largest and most rapidly expanding subgroup of program beneficiaries. Evidence-based supported employment is a well-defined, rigorously tested service model that helps people with psychiatric disabilities obtain and succeed in competitive employment. Providing evidence-based supported employment and mental health services to this population could reduce the growing rates of disability and enable those already disabled to contribute positively to the workforce and to their own welfare, at little or no cost (and, depending on assumptions, a possible savings) to the government. PMID:19414885
The defense of human rights, namely one of the most important duties of the legislature, is a considerable challenge in the day-to-day business of parliament. The opinions and practices of elected representatives reflect the security concerns and fears of society that engender a vast process of social exclusion. In this context, the defense of the right to health of persons deprived of liberty seems an especially difficult task, as shown in the interview of State Congressman Marcelo Freixo, the Coordinator of the Human Rights Commission of the Legislative Assembly in Rio de Janeiro and creator of the State Mechanism for Preventing and Combating Torture.
Nuclear material accounting and control (NMAC) works in a complementary fashion with the international safeguards programme and physical protection systems to help prevent, deter or detect the unauthorized acquisition and use of nuclear materials. These three methodologies are employed by Member States to defend against external threats, internal threats and both state actors and non-state actors. This publication offers guidance for implementing NMAC measures for nuclear security at the nuclear facility level. It focuses on measures to mitigate the risk posed by insider threats and describes elements of a programme that can be implemented at a nuclear facility in coordination with the physical protection system for the purpose of deterring and detecting unauthorized removal of nuclear material
... Will NARA need my Social Security Number? (a) Before a NARA employee or NARA contractor asks you to provide your social security number (SSN), he or she will ensure that the disclosure is required by... Security Number? 1202.22 Section 1202.22 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS...
... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and... security numbers. 200.6 Section 200.6 Housing and Urban Development Regulations Relating to Housing and...
Zhao, Jensen; Zhao, Sherry Y.
While the growing popularity of social media has brought many benefits to society, it has also resulted in privacy and security threats. The authors assessed the security and vulnerability of 50 social media sites. The findings indicate that most sites (a) posted privacy and security policies but only a minority stated clearly their execution of…
Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy
This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…
Full Text Available Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year accounting students. We used an exploratory research method based on a qualitative analysis of 34 semi-structured interviews. Our research intends to answer these question: To what extent is a mandatory Student Peer Mentorship Project useful for second and third year Baccalaureate accounting students in developing their interpersonal and communication skills and leadership capacity?; and How can this experience be transferable to the workplace? The main results show that the mentoring experience has provided Baccalaureate students’ with the opportunity to develop their soft-skills, both interpersonal and communication skills, and has improved their leadership capacity. They took diverse actions to motivate their mentees to succeed, drawing on their own past experience of the school, program, courses, and their professors. They provided mentees with information on what to expect in the first semester in their courses as well as where, how, and when to study. These students mentioned that their intrinsic motivation, their personal satisfaction, and their leadership capacity had increased by helping and supporting their mentees. Also, they felt that they improved their communication skills through the ability to provide information and meet and support new accounting students. Finally, their experience seems as valuable for them as for their mentees and is transferable to the workplace. Il a été démontré que le mentorat améliorait l’engagement, la participation et la compréhension dans le milieu de travail grâce au développement de compétences non techniques et de capacités d’encadrement. Cette
Geiger, Ben Baumberg; Garthwaite, Kayleigh; Warren, Jon; Bambra, Clare
It has been argued that social security disability assessments should directly assess claimants' work capacity, rather than relying on proxies such as on functioning. However, there is little academic discussion of how such assessments could be conducted. The article presents an account of different models of direct disability assessments based on case studies of the Netherlands, Germany, Denmark, Norway, the United States of America, Canada, Australia, and New Zealand, utilising over 150 documents and 40 expert interviews. Three models of direct work disability assessments can be observed: (i) structured assessment, which measures the functional demands of jobs across the national economy and compares these to claimants' functional capacities; (ii) demonstrated assessment, which looks at claimants' actual experiences in the labour market and infers a lack of work capacity from the failure of a concerned rehabilitation attempt; and (iii) expert assessment, based on the judgement of skilled professionals. Direct disability assessment within social security is not just theoretically desirable, but can be implemented in practice. We have shown that there are three distinct ways that this can be done, each with different strengths and weaknesses. Further research is needed to clarify the costs, validity/legitimacy, and consequences of these different models. Implications for rehabilitation It has recently been argued that social security disability assessments should directly assess work capacity rather than simply assessing functioning - but we have no understanding about how this can be done in practice. Based on case studies of nine countries, we show that direct disability assessment can be implemented, and argue that there are three different ways of doing it. These are "demonstrated assessment" (using claimants' experiences in the labour market), "structured assessment" (matching functional requirements to workplace demands), and "expert assessment" (the
Lodenstein, Elsbet; Ingemann, Christine; Molenaar, Joyce M.; Dieleman, Marjolein; Broerse, Jacqueline E.W.
Despite the expansion of literature on social accountability in low-and middle-income countries, little is known about how health providers experience daily social pressure and citizen feedback. This study used a narrative inquiry approach to explore the function of daily social accountability
Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location
This thesis examines organizational use of social media. It focuses on developing an understanding of the ways by which social media are used within formal organizational settings. From the vantage point of this thesis such an understanding can be achieved by looking at tensions and incompatibilities that might potentially exist between social media and organization because of their distinct characteristics. It is argued that the distinct characteristics of social media (e.g. openness, transp...
..., 1-800-772-1213 or TTY 1-800-325-0778, or visit our Internet site, Social Security Online, at http... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0046] Social Security Acquiescence Ruling (AR... Social Security Act AGENCY: Social Security Administration. ACTION: Notice of Social Security...
Delavande, Adeline; Rohwedder, Susann
We investigate how individuals in the U.S. expect to adjust their labor force participation and savings if Social Security benefits were cut by 30 percent. Respondents were asked directly what they would do under this scenario. Using the resulting stated choice data we find that respondents would on average reduce spending by 18.2 percent before retirement and 20.4 percent after retirement. About 34.1% of respondents state they would definitely work longer and they would postpone claiming Social Security by 1.1 years. We investigate how working longer and claiming Social Security later would compensate partially for the loss in benefits among the individuals who are currently working, under the assumption that individuals retire and claim at the same time. Individuals would increase their Social Security benefits from the post-reform level due to additional earnings entering the benefit calculation and a smaller early claiming penalty (or higher delayed claiming credit). As a result, the Social Security benefit people would receive would drop on average by 21 rather than 30 percent. Still, the net financial loss, even after accounting for additional earnings, is sizeable for individuals in the lowest wealth tertile.
Social Security Administration — This data set provides quarterly volumes for language preferences at the national level of individuals filing claims for SSI Blind and Disabled benefits from fiscal...
Diana Elena Şerb
Full Text Available The purpose of this research is to examine the importance of safety and socialization in the lives of individuals. The influence of agents of socialization (school, family, friends are manifested as differences in preferences, feelings and thoughts of people. The article is structured in two parts. The first part presents the knowledge in the field, but in the context of Maslow's hierarchy of needs. In the second part is carried out an research among Europeans about some aspect of their lives: how they spend their free time, the feeling of attachment to the community, a sense of security and availability to communicate personal matters to their group of friends. The research method was investigating the secondary sources (database obtained from the survey from a site specializing in the analysis of living conditions of Europeans - European Social Survey. After the reception and processing of results in Excel and SPSS we obtained a general conclusion that people need to socialize, to be part of a group and feel safe.
Ildefonso, Simone de Andrade Goulart; Barbosa-Branco, Anadergh; Albuquerque-Oliveira, Paulo Rogério
To determine the prevalence of temporary social security benefits due to respiratory disease granted to employees, as well as the number of lost workdays and costs resulting from those in Brazil between 2003 and 2004. Cross-sectional study using data obtained from the Unified System of Benefits of the Brazilian Institute of Social Security (INSS, Instituto Nacional de Seguro Social) and the Brazilian Social Registry Database. Data regarding gender, age, diagnosis and type of economic activity, as well as type, duration and cost of benefits, were compiled. Respiratory diseases accounted for 1.3% of the total number of temporary social security benefits granted by INSS, with a prevalence rate of 9.92 (per 10,000 employment contracts). Females and individuals older than 50 years of age were the most affected. Non-work-related benefits were more common than were work-related benefits. The most prevalent diseases were pneumonia, asthma and COPD, followed by laryngeal and vocal cord diseases. The most prevalent types of economic activity were auxiliary transportation equipment manufacturing, tobacco product manufacturing and computer-related activities. The mean duration of benefits was 209.68 days, with a mean cost of R$ 4,495.30 per occurrence. Respiratory diseases caused by exogenous agents demanded longer sick leave (mean, 296.72 days) and greater cost (mean, R$ 7,105.74). The most prevalent diseases were airway diseases and pneumonia. Workers from auxiliary transportation equipment manufacturing, tobacco product manufacturing and computer-related activities were the most affected. Diseases caused by exogenous agents demanded longer sick leaves and resulted in greater costs.
Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C
Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.
Herschbach, Mitchell Albert
Folk psychology is the ability to interpret people's mental states (beliefs, desires, etc.) and use this information to explain and predict their behavior. While folk psychology has traditionally been seen as fundamental to human social understanding, philosophers drawing on the phenomenological tradition have recently argued that most of our everyday social interactions do not involve folk psychology. I defend the role of folk psychology in human social understanding against these phenomenol...
K.A. Siegmann (Karin Astrid)
textabstractAbstract Social security is firmly rising on the international agenda. Discourses that depart from the assumption that societies can only afford a certain level of social expenditure give way to a recognition that social security is an important investment in development. New
W.J.M.I. Verbeke (Willem); F.D. Belschak (Frank); S.H.K. Wuyts (Stefan); R.P. Bagozzi (Richard)
textabstractAccount managers invest in two distinct, compensatory social ties to achieve social capital, namely peripheral knowledge ties and implementation support ties. The first ties require communal investments, which consist of organizational citizenship behaviors and peripheral information
Social Security Administration — Contains detailed accounting of refund and remittance data, beneficiary data, and a history of overpayment recovery efforts. It also house data for overpayments of...
This paper analyzes institutional defects in the Chinese social security system, based on irregularities in social security funds revealed in the Audit Report by the China National Audit Office. The author divides the irregularities into five categories according to the nature of fund use. The results show that the institutional root cause of the irregularities lies in the unreasonable design and operation of the social security system, which currently faces management and institutional risks. This paper argues that simple rhetoric about strengthening regulation and supervision cannot help to reduce illegal practices, or to realize risk control. The only solution is to reform the social security system. Specifically, the Chinese Government should regulate the administrative cost of the social security system,and the behavior of its agencies, through legislation, reform the investment regime to increase rate of return of pension assets, and adjust and reshape the existing social security system, so as to elevate its pooling level.
Full Text Available Security and entertainment are moving closer together. The term Securitainment expresses in this context, the mediation of security through entertainment formats. This will open a new space for Internal Security, which includes its own actors and patterns of interpretation. This space is portrayed in the media and follows the logic of media for attention but is also part of the process of social control. The mass media are therefore an instance of the design of internal security, social control and an interpretation producer. Mass media become actors of the internal security. They provide a symbolic representation of security.
Georgakopoulos, G.; Thomson, I.
Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on
Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File B. File B includes the agency object class and program activity detail obligation and...
Social Security Administration — This data set provides quarterly volumes for language preferences at the national level of individuals filing claims for Retirement and Survivor benefits for fiscal...
Social Security Administration — This data set provides quarterly volumes for language preferences at the national level of individuals filing claims for Retirement and Survivor benefits from fiscal...
Full Text Available This work contains research of the position of ethnic minorities in two important existential areas such are medical care and social security. The author puts under a critical analyze not only semantics of the ideas and phrases of medical care and, especially, social security themselves, believing that their inaccurate meaning and usage hide more than they expose facts and relations according to which it is possible to detect and describe a real position of ethnic minorities in the post-dayton society of Bosnia and Herzegovina, but also the experience of implementation of rules from those areas, which should enable them to use the rights defined. Of course, his attention is specially focused on members of Roma ethnic minority, for which he claims to be the most sensible, and that their members, unlike members of all the other ethnic minorities in BiH, are most, or more precisely, only discriminated a-pro-pos the protection of their rights in the areas of medical care and social security, which is not only a responsibility of institutions that provide services in the mentioned areas of life. By using a method of analysis of contents of legal (constitutions, laws, conventions, charters, resolutions, sublegal acts and political (reports, evaluations, analyses, strategies, action plans etc. documents, and by analyzing real life features, processes, relations and events in contemporary BiH society, the author came to sociologically relevant insights of real social and legally-political positions of ethnic minorities in BiH, a state and courses in the areas of medical care and social security and clearly formulated a conclusion that members of ethnic minority determined collectivities, apart from Roma, are in no way ancillary positioned compared to members of constitutional people of post-dayton BiH.
Couch, Kenneth A; Reznik, Gayle L; Tamborini, Christopher R; Iams, Howard M
Using microsimulation, we estimate the effects of three policy proposals that would alter Social Security's eligibility rules or benefit structure to reflect changes in women's labor force activity, marital patterns, and differential mortality among the aged. First, we estimate a set of options related to the duration of marriage required to receive divorced spouse and survivor benefits. Second, we estimate the effects of an earnings sharing proposal with survivor benefits, in which benefits are based entirely on earned benefits with spouses sharing their earnings during years of marriage. Third, we estimate the effects of adjusting benefits to reflect the increasing differential life expectancy by lifetime earnings. The results advance our understanding of the distributional effects of these alternative policy options on projected benefits and retirement income, including poverty and supplemental poverty status, of divorced and widowed women aged 60 or older in 2030.
Copeland, C; VanDerhei, J; Salisbury, D L
The present Social Security program has been shown to be financially unsustainable in the future without modification to the current program. The purpose of this Issue Brief, EBRI's fourth in a series on Social Security reform, is threefold: to illustrate new features of the EBRI-SSASIM2 policy simulation model not available in earlier EBRI publications, to expand quantitative analysis to specific proposals, and to evaluate the uncertainty involved in proposals that rely on equity investment. This analysis compares the Gregg/Breaux-Kolbe/Stenholm (GB-KS) and Moynihan/Kerrey proposals with three generic or "traditional" reforms: increasing taxes, reducing benefits, and/or increasing the retirement age. Both proposals would create individual accounts by "carving out" funds from current Social Security payroll taxes. This analysis also examines other proposed changes that would "add on" to existing Social Security funds through the use of general revenue transfers and/or investment in the equities market. President Clinton has proposed a general revenue transfer and the collective investment of some of the OASDI trust fund assets in equities. Reps. Archer and Shaw have proposed a general revenue tax credit to establish individual accounts that would be invested partially in the equities markets. When comparing Social Security reform proposals that would specifically alter benefit levels, the Moynihan/Kerrey bill compares quite favorably with the other proposals in both benefit levels and payback ratios, when individuals elect to use the individual account option. In contrast, the GB-KS bills do not compare quite as favorably for their benefit levels, but do compare favorably in terms of payback ratios. An important comparison in these bills is the administrative costs of managing the individual accounts, since benefits can be lowered by up to 23 percent when going from the assumed low to high administrative costs. Moreover, allowing individuals to decide whether to
Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena
The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.
Schreiner, Steffen; Banerjee, Subho Sankar; Betev, Latchezar; Carminati, Federico; Vladimirovna Datskova, Olga; Furano, Fabrizio; Grigoras, Alina; Grigoras, Costin; Mendez Lorenzo, Patricia; Peters, Andreas Joachim; Saiz, Pablo; Bagnasco, Stefano; Zhu Jianlin
The AliEn Grid Services, as operated by the ALICE Collaboration in its global physics analysis grid framework, is based on a central File Catalogue together with a distributed set of storage systems and the possibility to register links to external data resources. This paper describes several identified vulnerabilities in the AliEn File Catalogue access protocol regarding fraud and unauthorized file alteration and presents a more secure and revised design: a new mechanism, called LFN Booking Table, is introduced in order to keep track of access authorization in the transient state of files entering or leaving the File Catalogue. Due to a simplification of the original Access Envelope mechanism for xrootd-protocol-based storage systems, fundamental computational improvements of the mechanism were achieved as well as an up to 50% reduction of the credential's size. By extending the access protocol with signed status messages from the underlying storage system, the File Catalogue receives trusted information about a file's size and checksum and the protocol is no longer dependent on client trust. Altogether, the revised design complies with atomic and consistent transactions and allows for accountable, authentic, and traceable file operations. This paper describes these changes as part and beyond the development of AliEn version 2.19.
Abu Bakar Siti Anis Nadia
Full Text Available The emergence of social business enterprises has been attributed to the increased demand for sustainability among the non-profit organisations (NPOs due to diminishing funding from traditional sources and increased competition for the scarce resources. To date, there is growing interest on social businesses (SBs as innovation in providing public services that contributes to the social wellbeing of community. This in turn can be linked directly or indirectly to economic development as the sustainability level of the country is measured specifically towards the development of human capital and solving the social problems rather than the economics alone. Indeed, having both economic and non-economic aims, SBs would be the potential solutions to address a range of societal issues and increase the efficiency and quality of public sector services that focus on equitable growth with ecological sustainability. Therefore, it is important to explore the relationship between capability of SBs and the social impact created. This paper explores on capability based on human capital management and social impact or value created through SBs. This is expected to provide some insights on the sustainability and credibility of SBs to support the government efforts in moving towards high nation income.
Fielding, Michael; Inglis, Fred
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…
Kirchhoff, Anne C; Parsons, Helen M; Kuhlthau, Karen A; Leisenring, Wendy; Donelan, Karen; Warner, Echo L; Armstrong, Gregory T; Robison, Leslie L; Oeffinger, Kevin C; Park, Elyse R
Supplemental security income (SSI) and social security disability insurance (DI) are federal programs that provide disability benefits. We report on SSI/DI enrollment in a random sample of adult, long-term survivors of childhood cancer (n = 698) vs a comparison group without cancer (n = 210) from the Childhood Cancer Survivor Study who completed a health insurance survey. A total of 13.5% and 10.0% of survivors had ever been enrolled on SSI or DI, respectively, compared with 2.6% and 5.4% of the comparison group. Cranial radiation doses of 25 Gy or more were associated with a higher risk of current SSI (relative risk [RR] = 3.93, 95% confidence interval [CI] = 2.05 to 7.56) and DI (RR = 3.65, 95% CI = 1.65 to 8.06) enrollment. Survivors with severe/life-threatening conditions were more often enrolled on SSI (RR = 3.77, 95% CI = 2.04 to 6.96) and DI (RR = 2.73, 95% CI = 1.45 to 5.14) compared with those with mild/moderate or no health conditions. Further research is needed on disability-related financial challenges after childhood cancer. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please e-mail: firstname.lastname@example.org.
Feild, Carinda; James, Kristina
Objective. To examine how students entering a doctor of pharmacy (PharmD) program used Facebook privacy settings before and after the college's social media policy was presented to them. Methods. The Facebook profiles of all entering first-year pharmacy students across 4 campuses of a college of pharmacy were evaluated. Ten dichotomous variables of interest were viewed and recorded for each student's Facebook account at 3 time points: before the start of the semester, after presentation of the college's social media policy, and at the end of the semester. Data on whether a profile could be found and what portions of the profile were viewable also were collected. Results. After introduction of the policy, a significant number of students increased their security settings (made information not visible to the public) related to Facebook walls, information pages, and links. Conclusions. Making pharmacy students aware of a college's social media policy had a positive impact on their behaviors regarding online security and privacy. PMID:22171105
Hise, Joan Vane; Koeplin, John P.
This paper presents several reasons why mission-based values, in this case Catholic Social Teaching (CST), should be incorporated into a university business curriculum. The CST tenets include the sanctity of human life; call to family, community, and participation; rights and responsibilities; option for the poor and vulnerable; the dignity of…
Crowther, D.; Hosking, D.M.
All social practices reproduce certain taken-for-granteds about what exists. Constructions of exis tence (ontology) go together with notions of what can be known of these things (epistemology), and how such knowledge might be produced (methodology)—along with questions of value or
... Federal Register, and are available on-line at the Social Security Administration's Internet site, http... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Suits against the Social Security... SECURITY ADMINISTRATION SERVICE OF PROCESS § 423.1 Suits against the Social Security Administration and its...
Parsons, Jeffrey T; Kelly, Brian C; Bimbi, David S; Muench, Frederick; Morgenstern, Jon
To examine the social triggers of sexual compulsivity amongst a diverse sample of gay and bisexual men. Qualitative interviews were conducted with 180 gay and bisexual men in the United States who self-identified that their sex lives were spinning out of control. The data were analyzed using a grounded theory approach to explore the range of social triggers that were driving sexual compulsions. An open-ended interview and a structured clinical interview were conducted with each participant. The interviews examined their experiences with sexual compulsivity over time and the impact of their problematic sexual behaviors on their lives. Two types of social triggers emerged from the data: event-centered triggers and contextual triggers. Event-centered triggers arise from sudden, unforeseen events. Two major event-centered triggers were identified: relationship turmoil and catastrophes. Contextual triggers, on the other hand, have a certain element of predictability, and included such things as location, people, the use of drugs, and pornography. This framework of triggers has clinical implications for the prevention and treatment of sexual compulsivity. Clinicians can utilize the framework of social triggers in the therapeutic process to provide insight into ways to effectively work through symptoms of sexual compulsivity. Awareness of the contextual aspects of sexual compulsivity may be critical to understanding the behaviors of sexually compulsive clients. Thus, therapeutic assessments should focus upon the social context in addition to the psychological components of the disorder.
Harari-Dahan, Osnat; Bernstein, Amit
We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans
Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne
Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…
Balliet, Daniel; Tybur, Joshua M; Van Lange, Paul A M
Social interactions are characterized by distinct forms of interdependence, each of which has unique effects on how behavior unfolds within the interaction. Despite this, little is known about the psychological mechanisms that allow people to detect and respond to the nature of interdependence in any given interaction. We propose that interdependence theory provides clues regarding the structure of interdependence in the human ancestral past. In turn, evolutionary psychology offers a framework for understanding the types of information processing mechanisms that could have been shaped under these recurring conditions. We synthesize and extend these two perspectives to introduce a new theory: functional interdependence theory (FIT). FIT can generate testable hypotheses about the function and structure of the psychological mechanisms for inferring interdependence. This new perspective offers insight into how people initiate and maintain cooperative relationships, select social partners and allies, and identify opportunities to signal social motives.
... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from the...
Toms, S; Shepherd, A
We demonstrate that social movements can use accounting for progressive purposes, and that such outcomes can be promoted where they are aligned with the material interests of key fractions of capital. Such fractionalization is a function of technology and labour process, underpinned by adopted ideology. Alignment with social movement objectives overcomes the class belongingness of accounting that limits its progressive role in normal circumstances. We illustrate the role of accounting in achi...
Pedroza Flores, René; Villalobos Monroy, Guadalupe; Reyes Fabela, Ana María
This paper attempts to present a critique of the concept and meaning of the term social accountability at university level from a critical point of view. The main objective is to analyze and re-build the term accountability in order to contextualize it for public universities. First, we present the importance of the idea of accountability in…
The world of work that students enter after graduation will not mirror the straightforward world portrayed by their textbooks. They will be required to make decisions that will affect more than the bottom line. Faculty at Catholic business schools can integrate the components of Catholic social teaching (CST) into the classroom to help equip…
Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY
Hong, Michelle Chiawei
In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts...
... Important Information About Your Eligibility for Social Security Disability Benefits, RI 98-7. As required... Personnel Management. Title: We Need Important Information About Your Eligibility for Social Security... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: We Need Important Information About Your...
N. Taha (Nurulsyahirah); M. Messkoub (Mahmood); K.A. Siegmann (Karin Astrid)
textabstractThis paper reviews the literature on the portability of social security entitlements for migrant workers, who moved along North-North, South- North, and South-South migration flows. Portability of social security entitlements is the ability of migrant workers to preserve, maintain, and
... Compensation Evidence Requirements § 3.201 Exchange of evidence; Social Security and Department of Veterans... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Exchange of evidence; Social Security and Department of Veterans Affairs. 3.201 Section 3.201 Pensions, Bonuses, and Veterans...
... DEPARTMENT OF COMMERCE Census Bureau 15 CFR Part 30 [Docket Number: 090422707-91445-02] RIN 0607-AA48 Foreign Trade Regulations (FTR): Eliminate the Social Security Number (SSN) as an Identification... Trade Regulations (FTR) to eliminate the requirement to report a Social Security Number (SSN) as an...
... (HIM-10). (13) Home Health Agency Manual (HIM-11). (14) Outpatient Physical Therapy Provider Manual... social security district offices and branch offices: (1) Claims Manual of the Social Security Administration. (2) Department Staff Manual on Organization, Department of Health and Human Services, Part F, CMS...
Full Text Available This essay describes and analyses the situation of Maghrebis in France, as far as social security is concerned. The paradoxical situation experienced by these immigrants is related to their eligibility for social security and their discrimination on the labour market. As such, Maghrebis form the precarious layer of French society.
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Submission of social security and passport numbers. 404.21 Section 404.21 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Access to Records Under the Privacy Act of 1974 § 404.21 Submission of social security and...
This paper explores the interrelation between China’s social security system and traditional Chinese culture, pointing out the meaning of the study, and that China’s social security system is a carrier and representation of traditional Chinese culture and
Wassell, Charles S., Jr.
In 1974, and then again in 1996, Martin Feldstein published studies of the impact of the Social Security system on private saving in the U.S. economy. He found that Social Security depressed personal saving by a substantial amount--up to 50 percent. The author uses the Feldstein data and empirical models in this article to illustrate the steps in…
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2011-0090] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA)/Department of Veterans Affairs (VA.... SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2012-0016] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration (SSA)/Department of Veterans Affairs (VA.... SUPPLEMENTARY INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2009-0043] Privacy Act of 1974, as Amended; Computer Matching Program (Social Security Administration/Railroad Retirement Board (SSA/RRB))-- Match... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 Public Law (Pub. L.) 100-503...
Jie, Wei; Young, Alistair; Arshad, Junaid; Finch, June; Procter, Rob; Turner, Andy
An e-Social Science infrastructure generally has security requirements to protect their restricted resources or services. As a widely accepted authentication and authorization technology, Shibboleth supports the sharing of resources on interinstitutional federation. Guanxi is an open source implementation of the Shibboleth protocol and architecture. In this paper, we propose a security infrastructure for e-social science based on the Guanxi Shibboleth. This security infrastructure presents tw...
...-vested worker covered under Social Security? 404.1402 Section 404.1402 Employees' Benefits SOCIAL... When are railroad industry services by a non-vested worker covered under Social Security? If you are a non-vested worker, we (the Social Security Administration) will consider your services in the railroad...
Pinto Júnior, Afrânio Gomes; Braga, Ana Maria Cheble Bahia; Roselli-Cruz, Amadeu
In order to analyze the practice of the social security medical examination starting from the introduction of the worker's health paradigms, data was gathered on the granting of social security disability benefits to assess worker illness based on notification of work-related accidents in the cement industries of Rio de Janeiro. From 2007 to 2009 there was only one notification, which involved a worker handling toxic waste instead of the energy matrix. However, the analysis revealed sources and mechanisms of illness overlooked in the social security medical examination, which is still focused on the one-cause-only logic of occupational medicine. To achieve the worker's health paradigms, changes are required to alter the way of conducting the social security medical examination, by re-establishing partnerships, training human resources, adopting epidemiological indicators, as well as setting and assessing social security goals that transcend the mere granting of disability benefits.
Wu, Jun; Su, Zhou; Wang, Shen; Li, Jianhua
Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT) to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on "friend" relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems.
Full Text Available Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on “friend” relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems.
Wu, Jun; Su, Zhou; Li, Jianhua
Fog computing, shifting intelligence and resources from the remote cloud to edge networks, has the potential of providing low-latency for the communication from sensing data sources to users. For the objects from the Internet of Things (IoT) to the cloud, it is a new trend that the objects establish social-like relationships with each other, which efficiently brings the benefits of developed sociality to a complex environment. As fog service become more sophisticated, it will become more convenient for fog users to share their own services, resources, and data via social networks. Meanwhile, the efficient social organization can enable more flexible, secure, and collaborative networking. Aforementioned advantages make the social network a potential architecture for fog computing systems. In this paper, we design an architecture for social fog computing, in which the services of fog are provisioned based on “friend” relationships. To the best of our knowledge, this is the first attempt at an organized fog computing system-based social model. Meanwhile, social networking enhances the complexity and security risks of fog computing services, creating difficulties of security service recommendations in social fog computing. To address this, we propose a novel crowd sensing-enabling security service provisioning method to recommend security services accurately in social fog computing systems. Simulation results show the feasibilities and efficiency of the crowd sensing-enabling security service recommendation method for social fog computing systems. PMID:28758943
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Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.
Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.
Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.
Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.
As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign.
Full Text Available The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The main objective of the study of social responsibility issues is to systematize and study the prospects for the development and evaluation of corporate social responsibility in Ukraine, as well as to study the peculiarities of its accounting reflection in the accounting system. In the course of the study, the current state of social projects in Ukraine was studied, as well as the main obstacles and perspectives of the development of socially responsible investment in Ukraine. The research defines the features of socially responsible investment in order to identify the main areas of improvement of the information provision of formation of social reporting indicators. The article proposes the bookkeeping for directions of enterprise’s social activity in clearly defined accounts of accounting, regardless of the level of its regulation, followed by the development of analytical sections of accounting in the relevant areas of social policy.
Maldonado-Cisneros, Maritza; Medina-Gómez, Oswaldo Sinoe
Prenatal care ensures favorable results for maternal-fetal health and, to that end, it must be provided early, periodically, comprehensively and with high coverage. To find out the social determinants of prenatal care in women affiliated to the Mexican Institute of Social Security during 2014. Cross-sectional study where the association of social conditions, social support and family functioning with inadequate prenatal care was analyzed. A descriptive analysis was performed; hypothesis tests were used with chi-square (95% level of confidence). The prevalence ratio and Mann-Whitney's U-test were estimated to compare medians and logistic regression. Of the interviewed women, 58.1% had inadequate prenatal care, mainly associated with unplanned pregnancy, poor social support, low level of education and higher marginalization. Not having leaves of absence granted by employers was the main barrier in those women who did not attend health services. There is a need for strategies to be designed and implemented to enable understanding the interaction between different biological and social dimensions of the health-disease process and reduce health inequities that affect pregnant women, in order to achieve good prenatal care and to implement alternative models guaranteeing its efficiency. Copyright: © 2018 SecretarÍa de Salud.
Francisco J. Blanco-Encomienda
Full Text Available Social security has remarkable relevance in the general context of Spanish economy. This system is viable if the volume of active population increases at a higher rate than the number of pensioners does and if, in addition, active population is employed by the productive system. The reports of the National Institute of Statistics about Spanish demography demonstrate how these conditions are not met as of today, because our society has one of the highest aging rates and also a remarkable increase in the dependency rate. Through various techniques of time series analysis, this paper reveals the current economic trends in Spain to demonstrate the need for structural reforms of the system so as to make it more sustainable in the long term. To achieve this, it is necessary to change the financing model to a mixed one where the capitalization method plays a significant role, and also to implement urgent measures in order to reduce the barriers to business and employment development.
Yamira Mirabal González
Full Text Available The design and implementation of different instruments of evaluation of the social administration has demonstrated the theoretical and methodological inadequacies in its conception, lacking all as regularity of a specific countable system that allows the registration, the evaluation and the foundation of the process of taking of decisions in the environment of the social administration of the cooperative companies. The scientific problem of the present work consists in that: "The current countable system of the cooperatives doesn't respond to its dual character, as economic company with high social purpose, when presenting an exclusively economic-financial focus that doesn't include the contabilization of its social acting." The general objective, it is directed to: "To design a System of Social Accounting (SCS for the agricultural cooperative companies that it allows their integration to the current countable system, starting from the contabilization of their social acting, constituting a tool for the administration process and the taking of decisions." The specific objectives of the investigation that allow the execution of the general objective are: 1. To define the elements that conform the System of Social Accounting in the cooperative companies. 2. To establish the relationships among the elements that conform the System of Social Accounting. 3. To schematize the designed System of Social Accounting. The main results of the investigation are centered in: Determination of the elements that conform the System of Social Accounting, definition of the relationships that settle down among this elements and they guarantee their operation and graphic representation of this system. System of Social Accounting, contabilization, social operations.
Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob
Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social
Full Text Available Social responsibility represents a strategic approach that allows an economic entity to anticipate and solve its problems with third parties, for long-term successful projects. Thus, reputation becomes an invaluable asset which, although intangible, should be used with caution. This paper aims to analyze the role of the traditional accounting system, reflecting the impact of economic activities on the social environment in which they operate. It also makes reference to the opportunity to implement the concept of social accounting into enterprise practice, mainly by analyzing social policies’ costs and benefits.
Among the systems in place in different countries for the protection of the population against the long-term contingencies of old-age (or retirement), disability and death (or survivorship), defined-benefit social security pension schemes, i.e. social insurance pension schemes, by far predominate, despite the recent trend towards defined-contribution arrangements in social security reforms. Actuarial valuations of these schemes, unlike other branches of insurance, continue to be carried out a...
... programs from one another. Security software provides access controls that restrict the use of computer resources to authorized individuals and limit those individuals to the computer resources required to perform their jobs...
.... The Act requires DoD to develop a cost-effective security control program that continually assesses risk, is tested and evaluated periodically, and is approved by the Director, Office of Management and Budget...
Full Text Available Objective. To estimate the annual cost of the National Cervical Cancer Screening Program (CCSP of the Mexican Institute of Social Security (IMSS. Materials and methods. This cost analysis examined regional coverage rates reported by IMSS. We estimated the number of cytology, colposcopy, biopsy and pathology evaluations, as well as the diagnostic test and treatment costs for cervical intraepithelial neoplasia grade II and III (CIN 2/3 and cervical cancer. Diagnostic test costs were estimated using a micro-costing technique. Sensitivity analyses were performed. Results. The cost to perform 2.7 million cytology tests was nearly 38 million dollars, which represents 26.1% of the total program cost (145.4 million. False negatives account for nearly 43% of the program costs. Conclusion. The low sensitivity of the cytology test generates high rates of false negatives, which results in high institutional costs from the treatment of undetected cervical cancer cases.
Full Text Available Growing attention to sustainable development in academic discourse fosters discussions on how energy security affects society. In most cases the discussions consider the political and economic consequences, which affect or may affect the society. The aim of the article is to assess the impact of energy security economics on social cohesion in Lithuania. To achieve this aim the interrelations between energy security, energy economics and social cohesion are discussed. The theoretical framework of social cohesion (introduced by J. Jenson and P. Bernard is presented and applied in empirical analysis. The operationalization of empirical variables is based on economic, political and socio-cultural - activity areas, which are analyzed to verify the dichotomies between public attitudes and the actual behavior of society. These dichotomies help to distinguish six analytical dimensions, on the basis of which we created 17 empirical indicators, which analysis allows for describing the impact of Lithuanian energy security economics on social cohesion in quantitative data. The statistical analyses showed that the impact of attitudinal dimensions of energy security economics on social cohesion in Lithuania has an almost neutral effect: 3.05 (1-very negative; 3-neutral, 5-very positive. Whereas, the impact of behavioural dimensions of energy security economics on social cohesion has a negative effect: 2.47. The aggregated average of the overall impact of energy security economics on social cohesion in Lithuania has a negative effect: 2.76.
Full Text Available In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important – but not the only factor – behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.
Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.
The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.
Based on an extended Social Accounting Matrix (SAM) for 2002-03. this study shows how sectoral growth in India affects Inequality A breakdown of the wage,account into three educational levels and 10 sectors of employment improves the link between sectoral expansion and household income in the SAM
McPherson, Andrew; And Others
Governing bodies that are quasi-rational, representative, and democratic are accountable to those they govern in much the same way that social scientists are accountable to the academic community. Since they both appeal to rationality as the basis of their actions, governments and scientists must use epistemologically adequate procedures to…
Green, Sharon; Weber, James
The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…
Ventres, William; Boelen, Charles; Haq, Cynthia
Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.
Derzsy, N.; Néda, Z.; Santos, M. A.
We analyze the income distribution of employees for 9 consecutive years (2001-2009) using a complete social security database for an economically important district of Romania. The database contains detailed information on more than half million taxpayers, including their monthly salaries from all employers where they worked. Besides studying the characteristic distribution functions in the high and low/medium income limits, the database allows us a detailed dynamical study by following the time-evolution of the taxpayers income. To our knowledge, this is the first extensive study of this kind (a previous Japanese taxpayers survey was limited to two years). In the high income limit we prove once again the validity of Pareto’s law, obtaining a perfect scaling on four orders of magnitude in the rank for all the studied years. The obtained Pareto exponents are quite stable with values around α≈2.5, in spite of the fact that during this period the economy developed rapidly and also a financial-economic crisis hit Romania in 2007-2008. For the low and medium income category we confirmed the exponential-type income distribution. Following the income of employees in time, we have found that the top limit of the income distribution is a highly dynamical region with strong fluctuations in the rank. In this region, the observed dynamics is consistent with a multiplicative random growth hypothesis. Contrarily with previous results obtained for the Japanese employees, we find that the logarithmic growth-rate is not independent of the income.
... and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban... REQUIREMENTS; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security...
... not furnished or applied for a Social Security number. 404.469 Section 404.469 Employees' Benefits... or applied for a Social Security number. No monthly benefits will be paid to an entitled individual... or her Social Security number, or, if the individual has not been assigned a number, he or she makes...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Social security numbers of... CONTRACT CLAUSES Texts of Provisions and Clauses 1552.224-70 Social security numbers of consultants and... provision in all solicitations. Social Security Numbers of Consultants and Certain Sole Proprietors and...
...) Inclusion as a disabled child in the employee's annuity rate under the social security overall minimum. (2... governed by the regulations of the Social Security Administration. 220.37 Section 220.37 Employees... Disability Determinations Governed by the Regulations of the Social Security Administration § 220.37 When a...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0071] Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations of Unfairness, Prejudice, Partiality, Bias, Misconduct, or Discrimination by Administrative Law Judges (ALJs); Correction AGENCY: Social Security...
... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2012-0071] Social Security Ruling, SSR 13-1p; Titles II and XVI: Agency Processes for Addressing Allegations of Unfairness, Prejudice, Partiality, Bias, Misconduct, or Discrimination by Administrative Law Judges (ALJs); Correction AGENCY: Social Security...
RESPONSIBILITY CENTCOM COALITION MEDIA SOCIAL MEDIA NEWS ARTICLES PRESS RELEASES IMAGERY VIDEOS TRANSCRIPTS VISITORS AND PERSONNEL FAMILY CENTER FAMILY READINESS CENTCOM WEBMAIL SOCIAL MEDIA SECURITY ACCOUNTABILITY HomeMEDIASOCIAL MEDIA Social Media CENTCOM'S ENGLISH SOCIAL MEDIA ACCOUNTS There are many U.S. military commands
In many parts of the world, the food security of households and the nutrition security of individual household members, in particular that of children, are still at risk, in spite of the progress made in combatting hunger at the global level. The prevailing opinion among scientists and development
Danhoundo, Georges; Nasiri, Khalidha; Wiktorowicz, Mary E
Social accountability is a participatory process in which citizens are engaged to hold politicians, policy makers and public officials accountable for the services that they provide. In the Fifteenth Ordinary Session of the Assembly of the African Union, African leaders recognized the need for strong, decentralized health programs with linkages to civil society and private sector entities, full community participation in program design and implementation, and adaptive approaches to local political, socio-cultural and administrative environments. Despite the increasing use of social accountability, there is limited evidence on how it has been used in the health sector. The objective of this systematic review was to identify the conditions that facilitate effective social accountability in sub-Saharan Africa. Electronic databases (MEDLINE, PsycINFO, Sociological Abstracts, Social Sciences Abstracts) were searched for relevant articles published between 2000 and August 2017. Studies were eligible for inclusion if they were peer-reviewed English language publications describing a social accountability intervention in sub-Saharan Africa. Qualitative and quantitative study designs were eligible. Fourteen relevant studies were included in the review. The findings indicate that effective social accountability interventions involve leveraging partnerships and building coalitions; being context-appropriate; integrating data and information collection and analysis; clearly defined roles, standards, and responsibilities of leaders; and meaningful citizen engagement. Health system barriers, corruption, fear of reprisal, and limited funding appear to be major challenges to effective social accountability interventions. Although global accountability standards play an important guiding role, the successful implementation of global health initiatives depend on national contexts.
Berry, Kimberly Scriven; Herrington, Carolyn D.
Drawing upon research on federalism, localism, and professional autonomy, this article explores how educational stakeholders used social media to discuss and organize against the implementation of Differentiated Accountability in a large Florida school district. The results showed that the stakeholders used social media to engage in sense making…
Kirby, Jeffrey; O'Hearn, Shawna; Latham, Lesley; Harris, Bessie; Davis-Murdoch, Sharon; Paul, Kara
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…
Sørensen, Peter Birch; Hansen, Martin Ino; Bovenberg, A. Lans
Using Danish data, we find that about three fourths of the taxes levied to finance public transfers actually finance benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This provides a rationale for financing part of social insurance...... via mandatory individual savings accounts. An account system that offers liquidity insurance and a lifetime income guarantee helps to alleviate the dilemma between insurance and incentives. To illustrate this, we analyse a specific proposal for reform of the Danish system of social insurance......, involving the use of individual accounts. We estimate how the reform would affect the distribution of lifetime incomes, the public budget, and economic efficiency...
Wong Torres, Zelma; Salcedo Guzmán, Luisa Elena
This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educat...
Shen, Kathy Ning; Yu, Angela Yan; Khalifa, Mohamed
Integrating social presence theory and social identity theory, this study brings system design and social influence aspects together to explain their joint effects on knowledge contribution in virtual communities (VCs). Different from most prior information systems (IS) research that adopts a uni-dimensional approach and restricts social presence…
Based on fieldwork among operational security officers working in the Hamburg and Rotterdam ports, it became clear these frontline port policing professionals possess a critical, even fearful attitude towards coercion while performing their duties in the ports. The power of arrest and the
Wass, Sofie; Vimarlund, Vivian
Innovation in healthcare can be associated with social innovation and the mission to contribute to a shared value that benefits not only individuals or organizations but the society as a whole. In this paper, we present the prerequisites of stimulating a market for social innovations by studying the introduction of a national health account. The results show that there is a need to clarify if a national health account should be viewed as a public good or not, to clarify the financial responsibilities of different actors, to establish clear guidelines and to develop regulations concerning price, quality and certification of actors. The ambition to stimulate the market through a national health account is a promising start. However, the challenges have to be confronted in order for public and private actors to collaborate and build a market for social innovations such as a national health account.
Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference
Festa, James P.
Approved for public release; distribution is unlimited Publicized incidents involving espionage or violence by government employees with security clearances have raised concern for the personnel security community. The guidelines used to adjudicate security clearances were last updated in 2005; since that time, significant technological developments, especially in social media and communications, have emerged. This thesis developed a comprehensive list of current Internet behaviors, and us...
Ford, Christopher M.
This article appeared in Homeland Security Affairs (February 2011), v.7 no.1 This essay, the winner of the Center for Homeland Defense and Security (CHDS) Essay Contest in 2010, looks at how homeland security could benefit from crowd-sourced applications accessed through social networking tools such as Twitter and Facebook. Christopher M. Ford looks at the apparent efficacy of two such endeavors: the Defense Advanced Research Projects Agency'۪s (DARPA) competition to find ten 8-foot balloo...
Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.
N А Tkacheva
Full Text Available National security protection emerges as an indispensable factor for the development of personality, society, and state amid the increasing complexity of international migration processes. The article touches upon the peculiarities of ethnic and social relations between migrants and members of the host country providing insight into the novel category of "migration security".
Social Security Administration — This data set provides annual volumes for language preferences at the national level of individuals filing claims for ESRD Medicare benefits for federal fiscal years...
This report is a first response to the discussion paper entitled, 'Improving Social Security in Canada' which was tabled in Parliament on October 5, 1994 by the Minister of Human Resources Development...
Tamborini, Christopher R; Cupito, Emily; Shoffner, Dave
Using a rich dataset that links the Census Bureau's Survey of Income and Program Participation calendar-year 2004 file with Social Security benefit records, this article provides a portrait of the sociodemographic and economic characteristics of Social Security child beneficiaries. We find that the incidence ofbenefit receipt in the child population differs substantially across individual and family-level characteristics. Average benefit amounts also vary across subgroups and benefit types. The findings provide a better understanding of the importance of Social Security to families with beneficiary children. Social Security is a major source of family income for many child beneficiaries, particularly among those with low income or family heads with lower education and labor earnings.
van der Klaauw, Wilbert; Wolpin, Kenneth I.
In this paper, we develop and estimate a model of retirement and savings incorporating limited borrowing, stochastic wage offers, health status and survival, social security benefits, Medicare and employer provided health insurance coverage, and intentional bequests. The model is estimated on sample of relatively poor households from the first three waves of the Health and Retirement Study (HRS), for whom we would expect social security income to be of particular importance. The estimated model is used to simulate the responses to changes in social security rules, including changes in benefit levels, in the payroll tax, in the social security earnings tax and in early and normal retirement ages. Welfare and budget consequences are estimated. PMID:21566719
Nissen, Thomas Elkjer
The importance of cyber-security is growing. With the continued digitization of our everyday life we become increasingly vulnerable to cyber-attacks – also personally. Therefore, it is an issue to be taken extremely seriously.......The importance of cyber-security is growing. With the continued digitization of our everyday life we become increasingly vulnerable to cyber-attacks – also personally. Therefore, it is an issue to be taken extremely seriously....
Kim, Jibum; Shin, Hee-Choon; Rosen, Zohn; Kang, Jeong-han; Dykema, Jennifer; Muennig, Peter
Privacy and confidentiality are often of great concern to respondents answering sensitive questions posed by interviewers. Using the 1993-2010 General Social Survey, we examined trends in the provision of social security numbers (SSNs) and correlates of those responses. Results indicate that the rate of SSN provision has declined over the past…
The social security program now provides a constant real benefit throughout each retirees lifetime. This paper examines whether total welfare would rise if benefits were lower in early retirement years (when most individuals have some saving with which to finance consumption) and higher in later years (when the uncertainty of survival and the absence of actuarially fair private annuities makes the availability of social security benefits more important.) The analysis shows that there is a pot...
John L. Czajka; James Mabli; Scott Cody
Data from the Census Bureau’s Survey of Income and Program Participation (SIPP) and the Current Population Survey (CPS) provide information on current and potential beneficiaries served by Social Security Administration (SSA) programs. SSA also links administrative records to the records of survey respondents who provide Social Security numbers. These matched data expand the content of the SIPP and CPS files to fields available only through SSA and Internal Revenue Service recordsâ€”such as l...
Full Text Available With the rapid development of mobile devices and wireless technologies, mobile social networks become increasingly available. People can implement many applications on the basis of mobile social networks. Secure computation, like exchanging information and file sharing, is one of such applications. Fairness in secure computation, which means that either all parties implement the application or none of them does, is deemed as an impossible task in traditional secure computation without mobile social networks. Here we regard the applications in mobile social networks as specific functions and stress on the achievement of fairness on these functions within mobile social networks in the presence of two rational parties. Rational parties value their utilities when they participate in secure computation protocol in mobile social networks. Therefore, we introduce reputation derived from mobile social networks into the utility definition such that rational parties have incentives to implement the applications for a higher utility. To the best of our knowledge, the protocol is the first fair secure computation in mobile social networks. Furthermore, it finishes within constant rounds and allows both parties to know the terminal round.
Riana Iren RADU
Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.
Messias, Alexandre Augusto; Reichelt, Angela J; Dos Santos, Edson F; Albuquerque, Galton C; Kramer, José S P; Hirakata, Vania N; Garcia, Valter D
Return to work is an objective parameter used worldwide to evaluate the success of organ transplantation and is especially feasible after renal transplantation. This study sought to describe the frequency of return to work after renal transplantation and related characteristics. Retrospective cohort of 511 isolated kidney transplant recipients was recruited from a Brazilian referral center from January 2005 to December 2009; all were matched to the public social security database to determine inclusion and benefit awards, as well as the rate of resumption of contributions to the public social security system, a surrogate marker of work rehabilitation. Characteristics associated with work return were analyzed. No social security records were found for 28 subjects. The remaining 483 subjects had a mean age of 45±13 years; 62% were male; 401 (83%) received some public social security benefit; 298 were paying dues and could, therefore, receive temporary or permanent disability benefits. Of these, 78 subjects made social security payments after transplantation, resulting in a work return rate of 26% (95% confidence interval, 21-32). Younger age, living donor graft, and chronic glomerulonephritis were significantly associated with return to work. In Brazil, most renal transplant recipients are on social security benefits, but only a small proportion return to work after surgery. Clinical characteristics may help define work resumption trends.
Leonhardi, Eric V.; Murphy, Mark; Kim, Hannah
Approved for public release; distribution is unlimited The emergence and rapid adoption of social media by society has forced the Department of Defense (DOD) to adapt, and ultimately develop and incorporate, social media policy into its cybersecurity strategy. While social media has influenced DOD strategy, it has also had a direct impact on the organization’s operational security (OPSEC). DOD personnel using social media represent a potential OPSEC risk through the various ways and means ...
Münster, Katja; Knoeferle, Pia
More and more findings suggest a tight temporal coupling between (non-linguistic) socially interpreted context and language processing. Still, real-time language processing accounts remain largely elusive with respect to the influence of biological (e.g., age) and experiential (e.g., world and moral knowledge) comprehender characteristics and the influence of the 'socially interpreted' context, as for instance provided by the speaker. This context could include actions, facial expressions, a speaker's voice or gaze, and gestures among others. We review findings from social psychology, sociolinguistics and psycholinguistics to highlight the relevance of (the interplay between) the socially interpreted context and comprehender characteristics for language processing. The review informs the extension of an extant real-time processing account (already featuring a coordinated interplay between language comprehension and the non-linguistic visual context) with a variable ('ProCom') that captures characteristics of the language user and with a first approximation of the comprehender's speaker representation. Extending the CIA to the sCIA (social Coordinated Interplay Account) is the first step toward a real-time language comprehension account which might eventually accommodate the socially situated communicative interplay between comprehenders and speakers.
Full Text Available More and more findings suggest a tight temporal coupling between (non-linguistic socially interpreted context and language processing. Still, real-time language processing accounts remain largely elusive with respect to the influence of biological (e.g., age and experiential (e.g., world and moral knowledge comprehender characteristics and the influence of the ‘socially interpreted’ context, as for instance provided by the speaker. This context could include actions, facial expressions, a speaker’s voice or gaze, and gestures among others. We review findings from social psychology, sociolinguistics and psycholinguistics to highlight the relevance of (the interplay between the socially interpreted context and comprehender characteristics for language processing. The review informs the extension of an extant real-time processing account (already featuring a coordinated interplay between language comprehension and the non-linguistic visual context with a variable (‘ProCom’ that captures characteristics of the language user and with a first approximation of the comprehender’s speaker representation. Extending the CIA to the sCIA (social Coordinated Interplay Account is the first step toward a real-time language comprehension account which might eventually accommodate the socially situated communicative interplay between comprehenders and speakers.
Full Text Available In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and rebuild trust in business and to identify new forms of value creation based on addressing societal challenges, which may represent a way out of the crisis. A priority area is repesented by companies transparency on environmental and social issues. This research aims to assess the involvement of the professional accountancy bodies in the development of social and environmental reporting. After a review of research studies on corporate social and environmental disclosure and the role of the accounting profession in this context, the research identifies the strategies, policies and actions taken by the International Federation of Accountants (IFAC and of the Federation of European Expert Accountants (FEE based on content analysis of public documents issued by the two bodies. The cases were selected having the influence exerted by the two organisms on other professional bodies and their ability to trace the strategic lines of the accounting profession at the international and European level. The basis upon which the accounting profession was founded and continues to exist is public trust, which is the degree to which the public has confidence in the services provided by the accounting profession. Society is currently expressing high demands on the discipline of accounting and therefore the profession is under pressure to expand its horizons to better reflect these demands. The research revealed that both accounting bodies had an intense activity and initiated political actions in the corporate social and environmental reporting field including sustainability in their strategic objectives. The following areas of involvement have been identified: issuance of
Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang
Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.
Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.
Full Text Available Social capital is the basis for the definition of the future concept of rural areas management. Therefore, one of the most important tasks is to determine the various factors of existence, development, and formation of social capital. One of these factors is the security of rural areas and the definition of how social capital affects it. The analysis of the available scientific works in various areas reveals the lack of consensus in the definition of the category “socio-economic security of rural areas”. This is due to the fact that the definition of social and economic security of rural areas is identified with such concepts as the ability to provide resistance to various internal and external environmental influences. The purpose of the study is to determine the nature of social capital, as well as to study its impact on the socio-economic security of the state. The methodology of the research is based on the monographic method, the method of dialectic cognition, the scenario methods used to find the optimal scenario implementation option; SWOT-analysis is used to assess the positive or negative impact of social capital on the socio-economic security of rural areas. Understanding the essence of socio-economic security has led to the conclusion that it consists of economic, social, environmental and other types of security. The term “social security” in the understanding of researchers usually has two interpretations: traditional (absence of threats to the society and alternative (absence of threats from the society. It is proved that the social security of the region should be focused on ensuring primarily human rights and freedoms, namely, personal, political, social, economic, cultural, environmental, and family ones. Social and economic security should also provide social standards and guarantees, as well as norms. The economic basis of the security of rural areas is manifested in the development of market relations, infrastructure
Full Text Available This study is aimed at presenting the requirements of the Social Accountability 8000 standard as the only certifiable standard in the corporate accountability area. Standard implementation is a significant challenge for many entities. This article discusses the areas where SA8000 implementation is most difficult and offers some practical tips, useful for further standard implementation. Workplace relations and care about the business ethics should be the foundation of any responsible business operations.
Chockalingam, Sabarathinam; Lallie, Harjinder Singh
Social Media Site (SMS) usage has grown rapidly in the last few years. This sudden increase in SMS usage creates an opportunity for data leakage which could compromise personal and/or professional life. In this work, we have reviewed traditional penetration testing process and discussed the failures of traditional penetration testing process to test the 'People' layer of Simple Enterprise Security Architecture (SESA) model. In order to overcome these failures, we have developed the conceptual...
Ana Rocío Acevedo-Pérez
Full Text Available The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting profession is directed specifically to watch the behavior of the accountant in a particular sector such as mining, mainly in relation to the advise in the exploitation of coal. This paper presents the results of the investigation on public accountants who provide advisory services to entrepreneurs in the mining sector. It inquires also on issues related to the level and quality of the advice that they provide in different topics such as economic, administrative , tax, labor , social and environmental issues in relation to the development of the activity. Similarly the accountant has an ethical commitment to both organizations and the different groups that are linked directly or indirectly to maintain balance in organizations through the provision of information to related parties on their rights that correspond to them in the development of the activity, and as an administrator and manager of information in decision-making contributes to the generation of the common welfare. Finally, the social responsibility of the public accountant goes beyond the commitment to the State and the organizations in which they work, because there is a commitment to other stakeholders including the environment and society.
Bhanu Murthy, K.V.
This paper argues that accountability, responsibility and governance go hand in hand. Evolving standards is a part of governance. Unless such a global perspective is adopted “Social Responsibility and the implications for Developing Countries”, which is the theme for this workshop, cannot be unraveled. The purpose of this paper is to highlight how Social Responsibility Standards and their relation to environmental sustainability cannot be addressed without relating it to Global Environmental ...
B. McKay (Ben)
markdownabstract__Introduction__ With roughly 1 billion people unable to meet their minimum daily caloric intake, the issue of food security is imperative to overcoming rural poverty. The way in which we produce food plays an extremely important role in solving the hunger epidemic and reaching
Dunst, Carl J.; Kassow, Danielle Z.
Findings from two research syntheses of the relationship between caregiver sensitivity and secure infant attachment and one research synthesis of factors associated with increased caregiver use of a sensitive interactional style are presented. The main focus of analysis was the extent to which different measures of caregiver contingent social…
Grossklags, Jens; Barradale, Nigel J.
. The method of investigation used is experimental, with 146 subjects interacting in high- or low-status assignments and the subsequent change in the demand for security and privacy being related to status assignment with a significant t-statistic up to 2.9, depending on the specification. We find that a high...
Muffels, R.J.A.; Crouch, Colin; Wilthagen, A.C.J.M.
Aggregate and individual data are used to test the association between employment performance and different ways of reconciling flexibility and security in European labour markets. Particular use is made of statistics on individuals’ labour market transitions as revealed by national labour force
Katkova Natalia V.
Full Text Available The article is concerned with displaying wages in both accounting and reporting, in the context of social responsibility. The basic approaches to definition of social responsibility in the context of relations of employers and employees were considered. It was noted that an effective means of implementing the conception of social responsibility would be the preparation of integrated reporting, and for this purpose the elements of social responsibility of enterprises should be reflected in the accounting system. It is expedient to include in the indicators of social responsibility of the integrated reporting of enterprises the level of remuneration of the current character; the amount of compensation payments in connection with the completion of work and due to difficult working conditions, harmful industries; the amount of incentive payments as a result of developing the skill level and increasing labor efficiency; payments on the sectoral individual pensions and on social support programs, etc. The displaying of the proposed indicators in the reporting of enterprise would provide disclosure of information on the implementation of the principles of social responsibility and would inform the interested parties about the implementation of social programs and projects at the enterprise.
Full Text Available The principle of symmetry in enterprise resource planning (ERP systems implementation holds that the researcher should deploy impartial explanation in cases of success as in cases of failure. This article examines the symmetry intrinsic in social construction within the various stages of the ERP development life cycle, from initiation to implementation. Discourse on symmetry focuses on whether social constructs are able to influence ERP implementation positively (success or negatively (failure and whether this exposes ERP systems to information security risk. The theoretical lens of social construction of technology (SCOT theory, a theory premised on social interaction between agents and technology artefacts, is applied for this purpose. The research was quantitative with a survey having been conducted on information technology (IT and information security (IS practitioners. Results of the study highlight the significant role social construction plays because of the direct linkage it has with the implementation of information security controls in ERP systems. The research delineated five social constructs, namely positional influence, reward influence, coercive influence, expert influence and referent influence. For purposes of this research and on the sampling criteria applied, the construct ‘expert influence’, a typology of social construction, is shown to be more domineering than other typologies of social construction and is seen as providing symmetrical balance between governing ERP security (success and risk (failure. Implications of these results for theory and practice are discussed in the main article.
In this study, an analytical review was done on the historical process and contexts of welfare system and social security in order to analyze and evaluate the main features of this act especially in the area of medical services. It was also attempted to study the executive barriers of the appropriate implementation of social ...
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Compliance with Spanish... PROVISIONS AND CONTRACT CLAUSES Text of Provisions And Clauses 252.222-7004 Compliance with Spanish social... Spanish Social Security Laws and Regulations (JUN 1997) (a) The Contractor shall comply with all Spanish...
Bauminger, Nirit; Kimhi-Kind, Ilanit
This study examined the contribution of attachment security and emotion regulation (ER) to the explanation of social information processing (SIP) in middle childhood boys with learning disabilities (LD) and without LD matched on age and grade level. Children analyzed four social vignettes using Dodge's SIP model and completed the Kerns security…
Punjabi, V. (Vikesh)
Abstract In the last decade, without any doubt, social media i.e. social network platforms that are mainly created in order to interact with each other such as Facebook, Twitter, LinkedIn, Google +, Tumblr, Instagram, Flickr, Myspace, Blogs, YouTube, or any user generated content websites gained huge access in public daily life including individuals and organizations. These social network platforms, especially Facebook, Twi...
Adam Ali.Zare Hudaib
Social networks can offer many services to the users for sharing activities events and their ideas. Many attacks can happened to the social networking websites due to trust that have been given by the users. Cyber threats are discussed in this paper. We study the types of cyber threats, classify them and give some suggestions to protect social networking websites of variety of attacks. Moreover, we gave some antithreats strategies with future trends.
Takahashi, Mara Alice Batista Conti; Iguti, Aparecida Mari
This article describes the changes in workers' rehabilitation practices under the Brazilian National Social Security Institute (INSS) in the 1990s, in the context of neoliberal economic adjustment measures, based on an analysis of INSS documents from 1992 to 1997. The INSS plan for "modernization" of workers' rehabilitation led to: (1) dismantling of multidisciplinary teams; (2) induction of workers to accept proportional retirement pensions and voluntary layoffs; (3) under-utilization of the remaining INSS professional staff; (4) elimination of treatment programs for workers' rehabilitation; and (5) dismantling of INSS rehabilitation centers and clinics. The changes in the Brazilian social security system undermined the county's social security project and hegemony and reduced social security reform to a mere management and fiscal issue. Current "rehabilitation" falls far short of the institution's original purpose of social protection for workers, while aiming at economic regulation of the system to contain costs of workers' benefits. Workers that suffer work-related accidents are denied occupational rehabilitation, which aggravates their social disadvantage when they return to work.
Wang, Gunawan; Fitriani, Novi; Nurul Fajar, Ahmad
Indonesian Social Security is the one of the government agencies that is trusted to organize social security. With help of Information technology that growing these day, Indonesian Social Security is also developing E-Balance application, where previously all activities for checking balance is done by giving their slip details through the nearest branch to be distributed to each company. So far there is no research that reviewing e-Balance. Hence, the authors is interested to do research related factors that influence the behavior of the use of E-Balance Indonesian Social Security in the Jakarta area and model that can describe those factors Authors distributing questioners to 193 respondents and perform data processing. The result of this study is to know the factors that influence the behavior of use Personal Service E-Balance Indonesian Social Security and model that can describe those factors. The result shows that UTAUT 2 model is not match with this research and need to be enhanced. After enhancement, there are 3 factors that being significant. Such as Behavioral Intention, Effort Expectancy and Social Influence while the others are not supported and need to be customize.
Bui, Ngot P.
The emergence of social networks and social media has resulted in exponential increase in the amount of data that link diverse types of richly structured digital objects e.g., individuals, articles, images, videos, music, etc. Such data are naturally represented as heterogeneous networks with multiple types of objects e.g., actors, video,…
Aguila, Emma; Vega, Alma
For decades, scholars have studied the effects of immigration on the U.S. social security system. To date, this research has been primarily limited to migrants within the United States and does not consider those who return to their countries of origin. We estimate the proportion of male Mexican return migrants who contributed to the U.S. social security system and analyze their socioeconomic characteristics and migration histories. We also estimate the proportion that receive or expect to receive U.S. social security benefits. Using probit regression on the 2012 Mexican Health and Aging Study (MHAS), we describe the predictors of having contributed to the U.S. social security system among Mexican males in Mexico aged 50 years and older who at some point lived in the United States. We find that 32% of male return migrants reported having contributed to the U.S. social security system, but only 5% of those who contributed, received or expected to receive benefits. Those who reported having contributed spent more years in the United States and were more likely to be U.S. citizens or legal permanent residents than those who did not contribute. Immigrants often pay Old-Age, Survivors, and Disability Insurance taxes using legitimate or illegitimate social security numbers and return to their home countries without collecting U.S. social security benefits. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: email@example.com.
Full Text Available The negative sociocultural transformations that are taking place in modern society and the resulting psychological transformation of personality and mode of life strongly require searching for ways of providing social safety to the next generation, with teachers being the implementers of this process. Teachers’ professionalism is determined by their willingness to solve personal and socially relevant problems, including the willingness to provide social security for other people, to thwart social risks, and to build constructive interpersonal relationships. The aim of our research was to reveal and to analyze the psychological factors affecting the readiness of teachers to ensure social security in educational environments. The environmental factors of social risk have been theoretically characterized. It has been shown that the essential factor in ensuring students’ social security is providing a safe social environment in educational institutions; such an environment provides the learners and the teachers with sociopsychological security and psychosocial well-being. The empirical part of our study was devoted to identifying negative social phenomena in the schools in the Ivanovo region (with the help of a questionnaire administered to 700 students and to identifying the personally and professionally important qualities of the teachers and the subjective psychological factors of their readiness to ensure social security in the educational environment (through interviewing 300 teachers; the administration of the questionnaires and the interviewing were followed by an assessment of their significance (with the help of a questionnaire administered to 140 teachers. Using factor analysis we identified the relevant indicators and grouped them into six factors of the readiness of teachers to ensure a safe educational environment. Relevant personal and professional qualities of teachers were revealed; these are the subjective factors of the
Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita
The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed
Keshavarz, Khosro; Najafi, Behzad; Andayesh, Yaghob; Rezapour, Aziz; Abolhallaj, Masoud; Sarabi Asiabar, Ali; Hashemi Meshkini, Amir; Sanati, Ehsan; Mirian, Iman; Nikfar, Shekoofeh; Lotfi, Farhad
Background: Socioeconomic indicators are the main factors that affect health outcome. Health price index (HPI) and households living costs (HLC) are affected by economic reform. This study aimed at examining the effect of subsidy targeting plan (STP) on HPI and HLC. Methods: The social accounting matrix was used to study the direct and indirect effects of STP. We chose 11 health related goods and services including insurance, compulsory social security services, hospital services, medical and dental services, other human health services, veterinary services, social services, environmental health services, laundry& cleaning and dyeing services, cosmetic and physical health services, and pharmaceutical products in the social accounting matrix to examine the health price index. Data were analyzed by the I-O&SAM software. Results: Due to the subsidy release on energy, water, and bread prices, we found that (i) health related goods and services groups' price index rose between 33.43% and 77.3%, (ii) the living cost index of urban households increased between 48.75% and 58.21%, and (iii) the living cost index of rural households grew between 53.51% and 68.23%. The results demonstrated that the elimination of subsidy would have negative effects on health subdivision and households' costs such that subsidy elimination increased the health prices index and the household living costs, especially among low-income families. The STP had considerable effects on health subdivision price index. Conclusion: The elimination or reduction of energy carriers and basic commodities subsidies have changed health price and households living cost index. Therefore, the policymakers should consider controlling the price of health sectors, price fluctuations and shocks.
McNeil, Ryan; Guirguis-Younger, Manal; Dilley, Laura B; Turnbull, Jeffrey; Hwang, Stephen W
Intersecting social determinants of health constrain access to care and treatment adherence among homeless populations. Because clinicians seldom receive training in the social determinants of health, they may be unprepared to account for or address these factors when developing treatment strategies for homeless individuals. This study explored: (i) clinicians' preparedness to provide care responsive to the social determinants of health in homeless populations, and (ii) the steps taken by clinicians to overcome shortcomings in their clinical training in regard to the social determinants of health. Qualitative interviews were conducted with doctors (n = 6) and nurses (n = 18) in six Canadian cities. Participants had at least 2 years of experience in providing care to homeless populations. Interview transcripts were analysed using methods of constant comparison. Participants highlighted how, when first providing care to this population, they were unprepared to account for or address social determinants shaping the health of homeless persons. However, participants recognised the necessity of addressing these factors to situate care within the social and structural contexts of homelessness. Participants' accounts illustrated that experiential learning was critical to increasing capacity to provide care responsive to the social determinants of health. Experiential learning was a continuous process that involved: (i) engaging with homeless persons in multiple settings and contexts to inform treatment strategies; (ii) evaluating the efficacy of treatment strategies through continued observation and critical reflection, and (iii) adjusting clinical practice to reflect observations and new knowledge. This study underscores the need for greater emphasis on the social determinants of health in medical education in the context of homelessness. These insights may help to inform the development and design of service-learning initiatives that integrate understandings of the
company's activities and financial performance. The Social ... Hence, this paper attempts to evaluate the readability of annual reports of SSNIT and establish the ... One of the tenets of effective communication is ... Scheme and to cater for the First Tier of the contributory ..... Corporate. Social Responsibility and Environmental.
Stephens, Christine; Alpass, Fiona; Towers, Andy; Stevenson, Brendan
To use an ecological model of ageing (Berkman, Glass, Brissette, & Seeman, 2000) which includes upstream social context factors and downstream social support factors to examine the effects of social networks on health. Postal survey responses from a representative population sample of New Zealanders aged 55 to 70 years (N = 6,662). Correlations and multiple regression analyses provided support for a model in which social context contributes to social network type, which affects perceived social support and loneliness, and consequent mental and physical health. Ethnicity was related to social networks and health but this was largely accounted for by other contextual variables measuring socioeconomic status. Gender and age were also significant variables in the model. Social network type is a useful way to assess social integration within this model of cascading effects. More detailed information could be gained through the development of our network assessment instruments for older people.
www.globaljournalseries.com; Info@globaljournalseries.com ... researcher recommends that authors of the report use plain language to ... likelihood of investor resource misallocation with ... SSNIT, one would expect published accounts to.
Full Text Available This article is a study of the sense of security of middle-class children in Iran. Through taking a grounded theory approach, it explores the concept of insecurity in homes and cities and children’s reactions to feeling insecure. To do so, Draw and Write, Picture-Aided Questionnaire, and interview were applied to 100 children between 7 and 14 years of age. The findings revealed an ever-present feeling of anxiety and helplessness which was rooted in the human security conditions and in children’s status in society. The children showed two different reactions of active and passive when facing this feeling. As a consequence of active strategy, children grow a sense of fear management, become optimistic, and feel satisfied. Those who passively react to feeling insecure grow a desire for power and become depressed and unable to trust others.
Full Text Available Conference on Information Science and Security, Pattaya, Thailand, 19 - 22 December 2016 An improved smartcard for the South African Social Security Agency (SASSA): A proof of life based solution Mthethwa, S. Barbour, G. Thinyane, M...
markdownabstract__Introduction__ With roughly 1 billion people unable to meet their minimum daily caloric intake, the issue of food security is imperative to overcoming rural poverty. The way in which we produce food plays an extremely important role in solving the hunger epidemic and reaching the first Millennium Development Goal (MDG) of eradicating extreme hunger and poverty. The dominant model of agricultural development practised by many countries today is based on chemical-intensive agr...
This paper identifies several positive synergies between social protection programmes and food security outcomes. One function of social protection is to manage and reduce vulnerability, and several instruments are reviewed – weather-indexed insurance, public works programmes, emergency food aid and buffer stock management – which all contribute to stabilising income and access to food across good and bad years, or between the harvest and the hungry season. Other social protection instruments...
or position of the Department of the Army, Department of Defense, or the U.S. Government. SOCIAL MEDIA – DOD’S GREATEST INFORMATION SHARING TOOL...appropriateness and effectiveness of these policies in securing the information network. 15. SUBJECT TERMS Social media , information...TYPE Civilian Research Paper 3. DATES COVERED (From - To) August 2009-April 2010 4. TITLE AND SUBTITLE 5a. CONTRACT NUMBER Social Media
Lento, Camillo; Sayed, Naqi; Bujaki, Merridee
We examine differences between male and female accounting faculty members' perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more…
Saari, M. Yusof; Dietzenbacher, Erik; Los, Bart
A new social accounting matrix is constructed for Malaysia for the year 2000 to analyze sources of income inequality among ethnic groups in Malaysia. The analysis reveals that income inequality can be decomposed into the interaction of: (i) hourly wages; (ii) working hours per week; and (iii) number
Gale, Trevor; Tranter, Deborah
This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review.…
Schoenfeld, Jerry; Segal, Gerry; Borgia, Dan
A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students' career interests, goals, and…
J.J.P. van Heemst (Jan)
textabstractThere is growing awareness nowadays that the social accounting systems of developing countries are generally inadequate for purposes of analysis and planning. This inadequacy relates to the quality of the data contained in the systems as well as to their structure. The quality is
Dit proefschrift geeft een uitvoerige analyse van de inkomensongelijkheid tussen de belangrijkste etnische bevolkingsgroepen in Maleisië. Op basis van een in het kader van dit proefschriftonderzoek geconstrueerde “social accounting matrix” voor Maleisië in 2000, wordt de inkomensongelijkheid vanuit
Pace, Judith L.
This article contributes to research on the impact of high stakes accountability on social studies teaching where it is "not" tested by the state, and addresses the question of what is happening in middle and higher performing versus struggling schools (Wills, 2007). The author presents complex findings from a qualitative study in five…
Maas, V.S.; Hartmann, F.G.H.
This paper investigates why some business unit controllers are more likely to deliberately bias accounting data than others. Different from the existing literature, we argue that involvement in management and social pressure are neither necessary, nor sufficient conditions for biasing behavior.
Whittlesey-Jerome, Wanda K.
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…
Possibility on unauthorized removal (theft) of nuclear material by a facility insider is a recognized as a serious threat. An insider could take advantage or knowledge of control system and access to nuclear material to intercept facility's system designed to protect theft of nuclear material by an insider. This paper will address how the facility level Nuclear Material Accounting and Control (NMAC) System should be designed and implemented to enhance deterring and detect theft of nuclear material by a facility insider. (author)
Kritzer, B E
After Chile reformed its social security system in 1981, several other Latin American countries and certain Central and Eastern European (CEE) countries implemented the Chilean model, with some variations: either a single- or multitier system, or with a period of transition to take care of those in the labor force at the time of the change. The single-tier version consists of individual accounts in pension fund management companies. Multi-tier systems retain some form of public program and add mandatory individual accounts. Most of the CEE countries did not want to incur the high transition costs associated with the Chilean model. The switch to a market economy had already strained their economies. Also, the countries' desire to adopt the European Union's Euro as their currency--a move that required a specific debt ceiling--limited the amount of additional debt they could incur. This article describes the CEE reforms and makes some comparisons with the Latin American experience. Most of the CEE countries have chosen a mixed system and have restructured the pay-as-you-go (PAYGO) tier, while the Latin American countries have both single- and multi-tier systems. Some CEE countries have set up notional defined contribution (NDC) schemes for the PAYGO tier in which each insured person has a hypothetical account made up of all contributions during his or her working life. Survivors and disability programs in CEE have remained in the public tier, but in most of the Latin American programs the insured must purchase a separate insurance policy. Issues common to both regions include: Administrative costs are high and competition is keen, which has led to consolidation and mergers among the companies and a large market share controlled by a few companies. Benefits are proportionately lower for women than for men. A large, informal sector is not covered by social security. This sector is apparently much larger in Latin America than in the CEE countries. Issues that are unique
DEDUCTING SOCIAL GRANTS FROM CLAIMS FOR LOSS OF SUPPORT. 2011 VOLUME 14 No 4 ... Two recent conflicting decisions in Makhuvela v Road Accident Fund. 1 and Road ..... permanently unfit for work. Notwithstanding this, his ...
Aleksandr Anatolyevich Kuklin
Full Text Available In the article, the theoretical and economic aspects of the category “security” are considered, the distinction between philosophical and socio-economic approaches to the understanding of social security is drawn. From the point of view of the system approach, the place of social security for national security protection is determined. The theoretical content of the category “social security” is shown; in the authors’ treatment, the specifying concepts such as “social risks”, “danger”, “threat” are given. For the purpose of risks identification (deviations and the revealing of the factors of inefficient financing, the methodological tools for the assessment of the social security of a region are proposed. These tools are based on the integrated assessment of the regional socio-economic indexes and the indexes assessing the budgetary financing of the territory. The methodical approach offered by the authors is based on the detection of dependencies between the social and financial security of a region. As estimates, the indicators reflecting the level of social security in the territory of residence are chosen: income, expenses of the consolidated budget of a region, growth rate of gross regional product, rate of natural population growth, level of unemployment, population share with the income below living level. This approach is approved on the example of Perm Krai and Sverdlovsk region; the regularities, the favourable and adverse periods for social security of the region are revealed. The received estimates are ranged depending on a temporary log of growth (fall, elasticity and sensitivity to the budget financing. The results of the assessment have shown that, from the point of view of social security protection, Perm Krai has entered a stage of deep recession, which started in 2012. Similar tendencies are observed in the Sverdlovsk region. Nevertheless, considering both a visible variety and the dominating influence of
Amir Reza Salehmoghaddam
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.
N.E.A. Joya (Nancy)
textabstractThis paper focuses on old-age income security, with the objective to explore obstacles and opportunities to expand social protection for informal workers in El Salvador. It first introduces the main concepts and debates on social security, social protection, coverage and informality, to
Full Text Available Emotions importance increases even more in the context of the national security agencies. Since their mission is to protect and defend the citizens against attacks and also to provide leadership and justice services to other agencies and partners, the aim of the information they post on social media should be twofold: on the one hand, it should reflect the attitudes, values and beliefs, supported by the institution, and on the other hand, it should have an impact on citizens feeling of security. But, do they manage to meet these demands? Are they focusing on impressing the audience or they concentrate on sharing specific emotions? Is it a marketing strategy or a knowledge strategy? Starting from these, the purpose of this research is to set a nexus between emotions and the use of social media by the national security organizations. In other words, we aim (i to determine the main types of emotions, (ii to establish whether these are shared within the social media platforms, (iii to identify the purpose for which the national security organizations use social media, (iv to determine whether social media could serve as Ba for the national security organizations. In order to achieve these objectives, we employ an ethic approach and develop a longitudinal study based on quantitative and qualitative content analysis. The results prove that social media platforms may serve as Ba since they appear as a shared space which fosters individual and collective knowledge creation and sharing. The national security agencies use social media platforms for combining the classical four types of Ba: originating Ba (it shares its emotions, feelings and thoughts through its posts, interacting Ba (through the generated reactions and comments, it ensures the development of shared models and the conversion of tacit knowledge into explicit knowledge, cyber Ba (by fostering the virtual interaction among its followers and exercising Ba (by facilitating the creation of
Theoretical debate and practice exploration on social security of migrant workers were introduced.The political direction and security layer on social security for migrant workers in Wan-jiang urban belt were analyzed:the first layer is to implement wage payment guarantee and employment injury insurance;the second layer is to emphasize serious disease insurance and endowment insurance;the third layer is unemployed insurance and social assistance.The primary strategy of building a social security system for migrant workers in Wan-jiang urban belt was put up:wage payment guarantee system that is united in certain regions should be promoted;employment injury insurance system that is undertaken by enterprises should be built;a social health care system for serious diseases should be set up;multi-layers endowment insurance system for migrant workers should be created;vocational training and training in how to start a business should be built as well as the unemployment insurance system;social assistant system based on the basic cost of living allowances should be set up.
This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…
Chinekesh, Ahdieh; Hosseini, Seyed Ali; Mohammadi, Farahnaz; Motlagh, Mohammad Esmael; Eftekhari, Monir Baradaran; Ardalan, Gelayol; Djalalinia, Shirin
Undoubtedly, one of the vital needs of man is security. Determinants and related factors to sense of social security is one of the most important research priorities, especially in adolescents and young people. To identify the factors affecting the social security of the youth. In 2017, using conventional content analysis, and benefiting from semi-structured in-depth interviews, we conducted a qualitative study exploring the opinions of young people about their feelings regarding social security. First, a targeted sampling method was determined to collect the data. Participants were young volunteers aged 18 to 30 who were selected from Tehran, the capital of Iran. Inclusion criteria for participants were willingness to participate in the study and ability to express their experiences. Data was extracted from 21 participants. The participants consisted of 21 young people who met the study inclusion criteria, of whom 12 participants were male. Their mean age was 24.4±0.41 years and their education varied from primary school to master's degree. Under two main categories of the need for economic and financial security and the need for a safe society, we extracted 11 subcategories following 32 codes. According to the findings, most participants agreed on the important role that sense of social security has in their lives and their health. The important role of sense of social security in participant's lives and health was the main important point of our findings, emphasized by most of participants. Based on the results; the assessment of the specific needs of different target groups, the design, development and implementation of health programs led to more effective interventions.
Lee, Gwenyth O; Surkan, Pamela J; Zelner, Jon; Paredes Olórtegui, Maribel; Peñataro Yori, Pablo; Ambikapathi, Ramya; Caulfield, Laura E; Gilman, Robert H; Kosek, Margaret N
Food insecurity is a major global public health issue. Social capital has been identified as central to maintaining food security across a wide range of low- and middle-income country contexts, but few studies have examined this relationship through sociocentric network analysis. We investigated relationships between household- and community-level social connectedness, household food security, and household income; and tested the hypothesis that social connectedness modified the relationship between income and food security. A cross-sectional census with an embedded questionnaire to capture social relationships was conducted among eleven peri-urban communities. Community connectedness was related to study outcomes of food security and per-capita income through regression models. Of 1520 households identified, 1383 were interviewed (91.0%) and 1272 (83.9%) provided complete data. Households in the youngest communities had the most total contacts, and the highest proportion of contacts outside of the community. Household income was also associated with more outside-community contacts (0.05 more contacts per standard deviation increase in income, psecure households reported more contacts nearby (0.24 increase in household food insecurity access scale (HFIAS) for each additional contact, psecurity (-0.92 decrease in HFIAS for each one-unit increase in community mean degree, p=0.008). There was no evidence that social connectedness modified the relationship between income and food security such that lower-income households benefited more from community membership than higher-income households. Although households reported networks that spanned rural villages and urban centers, contacts within the community, with whom food was regularly shared, were most important to maintaining food security. Interventions that build within-community connectedness in peri-urban settings may increase food security.
Seger, Wolfgang; Nüchtern, Elisabeth
Medical experts who practice social medicine have a strong ethical approach for their professional positions. Their reports must reflect an objective, independent, high-quality assessment of interactions between health status and the disability of individuals. However, they must simultaneously consider the societal involvement of these individuals when determining the framework of the Statutory Health Insurance and Social Security Systems. Their task is to recommend sociomedical benefits that are tailored to suit personal needs and that respect the individual life situations of the persons involved, thus complementing the efforts of healthcare professionals in clinical settings. The editorial describes the self-conception of this medical specialty on behalf of the German Society of Social Medicine and Prevention (DGSMP). Policy makers in social insurances and social security systems generally must respect independent sociomedical recommendations as a crucial point for further realistic development activities.
Angelini, John; Hirose, Kenichi
This paper focuses on the extension of social security coverage to workers in the informal economy. In particular, the paper presents the results of surveys assessing social security needs of workers in the informal economy in both urban and rural areas. The outcome of these surveys provides primary information for the development of effective policy on social security coverage extension to these groups of workers.
Khan, Jahangir; Gerdtham, Ulf-G; Jansson, Bjarne
We analyzed the relationship between macroeconomic conditions, measured as unemployment rate and social security spending, from 4 social security schemes and total spending due to sickness and disability. We obtained aggregated panel data from 13 Organization for Economic Cooperation and Development member countries for 1980-1996. We used regression analysis and fixed effect models to examine spending on sickness benefits, disability pensions, occupational-injury benefits, survivor's pensions, and total spending. A decline in unemployment increased sickness benefits spending and reduced disability pension spending. These effects reversed direction after 4 years of unemployment. Inclusion of mortality rate as an additional variable in the analysis did not affect the findings. Macroeconomic conditions influence some reimbursements from social security schemes but not total spending.
The Paris and Vienna Conventions internationally agreeded that health care and hospitalization guarantee and disability pension or death due to victim's outside the nuclear installations, as well as the organization funds contributions should be fixed by the internal rights of each Signatory Part. The present study, applicable to nine countries (Germany, Belgium, Brazil, France, Italy, Low Countries, United Kingdom, Sweden and Switzerland) sets up that the social security levels are more or less high and that the charges contributions could be important in countries under subrogation, even reduced or null in countries under imputation. In cases of transfrontier accidents, the contributions extension relies on harmonized rights with the social security organizations of victim's countries. Each indenominity victim's dossier could take a long time. The study concludes that the regulatory services of the social security organizations and their responsible operators or substitutes insurers should coordinate their interventions by using the information system
Bomfim, Rafael Aiello; Cascaes, Andreia Morales
to analyze the trends in the concession of social security sick pay for oral and oropharyngeal cancer, from 2006 to 2013, in Brazil. time series study using data of workers insured by the Brazilian National Institute of Social Security (INSS); Prais-Winsten generalized linear regressions were used to calculate the annual percentage change (APC). social security benefits for oral and oropharyngeal cancer presented significant increase (APC=9.0%; 95%CI 1.4; 17.4); benefits for other parts of the mouth, nasopharynx, oropharynx, floor of mouth and palate have also shown significant increase; the areas of trade (5.5%) and manufacturing (5.2%) were the most prevalent activities; there was a high proportion of fields in blank in the information systems (average of 72.9%). trends in occupational benefits for oral and oropharyngeal cancer showed significant increase.
Computer Security Team
Do you blog frequently? Send tweets about what you've done? Keep a lively Facebook profile? Comment regularly on interactive forums? Many of us do. "Social media", i.e. Twitter, Facebook, public blogs, interactive forums and public commenting functions on websites, are widely used for sharing information, outreach and contact with the world. While you can make use of social media for many different purposes, the lines between private and public, personal and professional are often blurred. Consequently, it is often difficult to get the balance right. As a social animal, you want to be frank, open and communicative and share your knowledge, experiences, opinions, feelings and life with your peers. On the other hand, while working at or for CERN, you cannot act in the void but have to respect CERN’s Code of Conduct, CERN’s Computing Rules and, for CERN personnel, the Staff Rules and Regulations. Therefore, if your posts include mention ...
Chen, Vivian; Foster Page, Lyndie; McMillan, John; Lyons, Karl; Gibson, Barry
The term social accountability has gained increased interest in medical education, but is relatively unexplored in dentistry. The aim of this study is to explore dental students' attitudes towards social accountability. A qualitative study utilizing focus groups with University of Otago final year (5th year) Bachelor of Dental Surgery (BDS) students was carried out. A questionnaire designed to measure medical students' attitudes towards social responsibility was used as a guide. Following data collection, framework analysis was used to analyze each of the three focus groups, and repeating themes were noted. Analysis of the focus groups discovered recurring themes, such that participants believed that dentists should be accountable to society in a professional context and that they are responsible for patients who present at their clinic but that there is no professional obligation to help reduce oral health inequalities by working with populations facing inequalities. There was strong agreement that there needs to be change to the dental health care system from a structural and political level to address oral health inequalities, rather than individual dentists assuming greater responsibility. Our findings show that dental education may not be accountable to society in the sense that it is not producing graduates who believe that they have an obligation to address the priority oral health concerns of society.
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre
Social insurance for the elderly is judged responsible for the widely observed trend towards early retirement. In a world of laissez-faire or in a first-best setting, there would be no such trend. However, when first-best instruments are not available, because health and productivity are not observable, the optimal social insurance policy may imply a distortion on the retirement decision. The main point we make is that while there is no doubt that retirement systems induce an excessive bias t...
Espiritu R, R.
The perspective of patient protection at the Radio neurosurgery National Service of the Social Security Mexican Institute is divided into three parts: the testing program for equipment acceptance, an assurance quality program based on periodic tests, an also other assurance quality based on tests during the application. Among the technical aspects that influence in the equipment acceptance tests, it is the collimation type, the characteristics of the lineal accelerator, the platform for planning and the network type. In the case of the collimation system and the accelerator characteristics, we consider the manufacturer's specifications and requirements of Mexican Official Standard NOM-033-NUCL-1999, T echnical Specifications for the Teletherapy Units Operation, Linear Accelerators . Planning for the platform takes into account the manufacturer's specifications. In the case of computed tomography as well as review the calibration according to manufacturer's specifications should be considered the standard NOM-229-SSA1-2002. In the case of the linear accelerator must be the radiological characterization of radiation beam as part of this, the absolute dose determination. As for the periodic tests is verified the dose constancy, as well as the flattening and symmetry of X-rays beam. There are also tests battery with daily, monthly and yearly frequencies, which make up the assurance quality program. (Author)
Burdick, Clark; Fisher, Lynn
OASDI benefits are indexed for inflation to protect beneficiaries from the loss of purchasing power implied by inflation. In the absence of such indexing, the purchasing power of Social Security benefits would be eroded as rising prices raise the cost of living. By statute, cost-of-living adjustments (COLAs) for Social Security benefits are calculated using the Bureau of Labor Statistics (BLS) Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). Some argue that this index does not accurately reflect the inflation experienced by the elderly population and should be changed to an elderly-specific price index such as the Experimental Consumer Price Index for Americans 62 Years of Age and Older, often referred to as the Consumer Price Index for the Elderly (CPI-E). Others argue that the measure of inflation underlying the COLA is technically biased, causing it to overestimate changes in the cost of living. This argument implies that current COLAs tend to increase, rather than merely maintain, the purchasing power of benefits over time. Potential bias in the CPI as a cost-of-living index arises from a number of sources, including incomplete accounting for the ability of consumers to substitute goods or change purchasing outlets in response to relative price changes. The BLS has constructed a new index called the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) that better accounts for those consumer adjustments. Price indexes are not true cost-of-living indexes, but approximations of cost-of-living indexes (COLI). The Bureau of Labor Statistics (2006a) explains the difference between the two: As it pertains to the CPI, the COLI for the current month is based on the answer to the following question: "What is the cost, at this month ' market prices, of achieving the standard of living actually attained in the base period?" This cost is a hypothetical expenditure-the lowest expenditure level necessary at this month's prices to achieve the
Michail Th. PAPAILIAS
Full Text Available Usually, the analysis of the economic and social development of a country or a region can be achieved either by using macroeconomic theories, or through a microeconomic approach (Sakellaropoulos, 1993. The innovation of this paper lies in the use of accounting techniques for capturing the relevant developments and in the fact that there are no similar studies in the Greek bibliography, except some fragmentary approaches of the 1950’s (Euelpides, 1953. Specifically, the objective of this article is the presentation of the social and economic development in a major region in Greece with the use of accounting statements. For this purpose the balance sheets and the income statements of the specific region were estimated per decade throughout the postwar period and the social-economic facts are tried to associate with the figures.The article is structured in three parts. The first refers to the methodology of the research. In the second, balance sheets and profit/loss accounts are presented in detail with the use of financial statement analysis methods and are attempted to correlate with the social-economic incidents. In the third the findings are evaluated.
Full Text Available Using a cross-section of OECD countries, this paper examines the relationship between globalization and the change and convergence of social security transfer. Globalization has arguably had a profound impact on the use of social protection in states, since it is normally accompanied with increases in income inequality, polarization, and unemployment. In addition, globalization may lead to socio- economic policy harmonization across countries. The empirical results show that there exists a significant and positive relationship between social security transfer in GDP and the globalization index based on political, economic, and social integrations. Also, we found the convergence phenomenon of social security transfer in OECD countries, applying the traditional methodology of convergence and convergence. Therefore, there is evidence in OECD countries that globalization indirectly affects the convergence of social security transfer in addition to direct relation to social security transfer in GDP.
Bohmert, Miriam Northcutt; Duwe, Grant; Hipple, Natalie Kroovand
In a climate in which stigmatic shaming is increasing for sex offenders as they leave prison, restorative justice practices have emerged as a promising approach to sex offender reentry success and have been shown to reduce recidivism. Criminologists and restorative justice advocates believe that providing ex-offenders with social support that they may not otherwise have is crucial to reducing recidivism. This case study describes the expressive and instrumental social support required and received, and its relationship to key outcomes, by sex offenders who participated in Circles of Support and Accountability (COSAs), a restorative justice, reentry program in Minnesota. In-depth interviews with re-entering sex offenders and program volunteers revealed that 75% of offenders reported weak to moderate levels of social support leaving prison, 70% reported receiving instrumental support in COSAs, and 100% reported receiving expressive support. Findings inform work on social support, structural barriers, and restorative justice programming during sex offender reentry.
aid alterations Yellow. pink, and blue planchettes (discs) No sensory - Very time-consuming for a imeplanted in a random pattern on front and aid...with a magnifying glass counterfeiters, cannot replicate this effect HHS seal blue planchettes , and the words Sensory aid Fluorescent inks not Social
Madsen, Per Kongshøj
It is shown that legislation of unemployment insurance and active labour market policy is set by the national government. Legislation with respect to employment protection, however, is largely left to the social partners, i.e. the dismissal of salaried workers is regulated by a special piece...
Full Text Available Throughout this article there is an attempt to indicate the threats of potential to breach of personal security through applicative use of internet as well as applicative use of online social networks. In addition to many other ways of privacy protection applicative users of social network’s sites must take into considerations the risk of distributing private data. Through a series of actions and settings users can customize the security settings with the ultimate goal of reducing the risk of attack on their privacy.
Hubener, Andreas; Maurer, Raimond; Mitchell, Olivia S
We show how optimal household decisions regarding work, retirement, saving, portfolio allocations, and life insurance are shaped by the complex financial options embedded in U.S. Social Security rules and uncertain family transitions. Our life cycle model predicts sharp consumption drops on retirement, an age-62 peak in claiming rates, and earlier claiming by wives versus husbands and single women. Moreover, life insurance is mainly purchased on men's lives. Our model, which takes Social Security rules seriously, generates wealth and retirement outcomes that are more consistent with the data, in contrast to earlier and less realistic models.
Gale, Robert; Gale, Fred
Business reviews of the forest industry in British Colombia, Canada, typically portray an unequivocally positive picture of its financial and economic health. In doing so, they fail to consider the following six categories of social impacts and costs: (1) direct and indirect subsidies; (2) government support through investment; (3) community dependence; (4) the maintenance of public order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that conventional economic and financial accounting methods inflate the industry's net contribution to the economy. We make a number of recommendations to address this shortcoming to improve future accounting and reporting procedures
Davies, Patrick T; Martin, Meredith J
Although children's security in the context of the interparental relationship has been identified as a key explanatory mechanism in pathways between family discord and child psychopathology, little is known about the inner workings of emotional security as a goal system. Thus, the objective of this paper is to describe how our reformulation of emotional security theory within an ethological and evolutionary framework may advance the characterization of the architecture and operation of emotional security and, in the process, cultivate sustainable growing points in developmental psychopathology. The first section of the paper describes how children's security in the interparental relationship is organized around a distinctive behavioral system designed to defend against interpersonal threat. Building on this evolutionary foundation for emotional security, the paper offers an innovative taxonomy for identifying qualitatively different ways children try to preserve their security and its innovative implications for more precisely informing understanding of the mechanisms in pathways between family and developmental precursors and children's trajectories of mental health. In the final section, the paper highlights the potential of the reformulation of emotional security theory to stimulate new generations of research on understanding how children defend against social threats in ecologies beyond the interparental dyad, including both familial and extrafamilial settings.
Laskowski Piotr Paweł
Full Text Available The article describes selected issues related to user safety on the Internet. This safety consists of a number of factors such as the technology that we use to communicate and to browse the Internet, and habits and behaviors that we have acquired and through which we can identify at least some typical hazards encountered on the Web. Knowledge of software and the ability to use it and to configure it properly as well as checking regularly for security updates reduces the risk of data loss or identity theft. Public awareness of threats continues to grow, but there are also new, previously unknown threats; that is why it is so important to inform of the dangers by all available channels of communication.
Sokol Oleg H.
Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...
Fernando N van der Vlist
Full Text Available This study explores Big Data practices at Facebook through an investigation of the role of commensuration or ‘the transformation of different qualities into a common metric’ in the structuration of analysis and interaction with a major online social media platform. It proposes a conceptual framework and demonstrates the empirical potential of a pragmatic approach based on reading published materials and available documentation. Facebook’s Data Warehousing and Analytics Infrastructure serves as an illustrative example to begin tracing out and describe data assemblages in more detail. In being attentive to the motivations, drivers and challenges engineers face when dealing with Big Data, it is argued that their solutions can enable and support but also constrain specific analytical and transactional capabilities or data flows between various devices and actors. The analysis thus moves beyond methodological critiques of the utility of Big Data that lack empirical support and specificity. It is further argued that analytics not just describe but also actively participate in the enactment of social worlds, thereby opening possibilities for new markets or market segments to arise. Online sociality accounts for a model of the social that makes it visible and measurable qua markets inviting data recontextualisation and the creation of value along multiple axes. Contra Facebook’s claim to make the web more ‘social’, an investigation of commensuration brings to the fore the question how the social is accounted for in the first place.
Malcolm David Brown
Full Text Available The growth of social enterprise within development NGO work might lead one to suspect it has been irredeemably corrupted by neo-liberal capitalism. However, using the tools of capitalism is not the same as subscribing to the values of capitalism. This paper is situated at the intersection of five fields: human security, international development, social enterprise, social franchising, and left-wing anti-capitalist thought. It examines the relevance of social enÂterprise to human security and to development, the relationship between social enterprise and the anti-capitalist values of the left, and it then focuses on social franchisingâ€”a subset of social enterprise that highlights the importance of cooperationâ€”suggesting that it may be a useful methodology for NGOs carrying out educational work in parts of the developing world. It synÂthesises and extends ideas that I have presented elsewhere [1-3], it draws on ethnographic fieldwork on the Thai-Burma border, and it puts forward an agenda for further applied research that is rooted in a sociological analysis of civil society and contributes to the human security paradigm.
This is an explorative case study that examines how ideas and concepts relating to sustainable development are factored into new approaches to urban governance in Hangzhou. The proposition is that traditional performance assessment procedures combined with innovative surveys of the city government......’s social accountability and with various forms of social participation have created a new framework for urban governance, both conceptually and as a series of practical measures. More specifically, the study examines a dramatic redesign of the performance assessment system in Hangzhou aimed at developing...
Rita de Lourdes de Lima
Full Text Available This article analyzes domestic labor in Brazil, considering gender, the sexual division of labor and social security, which are influenced by the social transformations of the late 20th century. To do so, a dialog was established with various theoreticians including: Boschetti, Hirata, Kergoat, Nogueira and Saffioti.A historical review of the sexual division of labor in capitalist society is conducted, utilizing the concept of gender and examining inequality between men and women in the work force. Then, looking at social security in Brazil, the implications of counter reforms to the system for female labor and particularly for domestic work are analyzed, identifying the real lack of social protection suffered by the entire working class.
Hoskins, Dalmer D
Is the historical development of the Old-Age, Survivors, and Disability Insurance (OASDI) program unique or similar to the development of social security programs in other industrialized countries? The U.S. Social Security program was adopted some 40 to 50 years after those of most Western European nations. The United States thus had the opportunity to choose from a number of models and clearly chose to follow the classic social insurance path of such countries as Austria, France, and Germany, which in 1935 already had considerable experience administering earnings-related, employer/worker-financed old-age pension programs. Although based on the traditional social insurance model, OASDI evolved in certain unique ways, including the rejection over the course of succeeding decades of any reliance on general revenue financing, the importance attached to long-range (75-year) actuarial projections, and the relative generosity of benefits for survivors and dependents.
Trout, B. Thomas; And Others
This conference report addresses education on national security and international relations in secondary school courses in the social studies. Main conclusions of the conference are: (1) Topics on national security should be added to the secondary school curriculum. (2) Current institutional and instructional settings are open to inclusion of…
I 6% low Iq fe "Ai Ot v,!M ’Fe r : ’Sit 61 It #40 Q N) United State.CTAO General Accounting Office Washington, D.C. 20548 Hunman Resources Division B...to do any work at all because of their health, they said. Almost one-fourth reported being either bedridden or wheelchair-bound. 2 FAM % rN9wrW TI...Committee on Aging, requested t at we conduct a broad study of disabled persons. On February 4, 1 86, James R . Jones, then Chairman of the Subcommittee
Larkins, Sarah L; Preston, Robyn; Matte, Marie C; Lindemann, Iris C; Samson, Rex; Tandinco, Filedito D; Buso, David; Ross, Simone J; Pálsdóttir, Björg; Neusy, André-Jacques
Health professional schools are responsible for producing graduates with competencies and attitudes to address health inequities and respond to priority health needs. Health professional schools striving towards social accountability founded the Training for Health Equity Network (THEnet). This article describes the development of THEnet evaluation framework for socially accountable health professional education, presents the framework to be used as a tool by other schools and discusses the findings of pilot implementation at five schools. The framework was designed collaboratively and built on Boelen and Woollard's conceptualization, production and usability model. It includes key components, linked to aspirational statements, indicators and suggested measurement tools. Five schools completed pilot implementation, involving workshops, document/data review and focus group discussions with faculty, students and community members. Three sections of the framework consider: How does our school work?; What do we do? and What difference do we make? Pilot testing proved that the evaluation framework was acceptable and feasible across contexts and produced findings useful at school level and to compare schools. The framework is designed as a formative exercise to help schools take a critical look at their performance and progress towards social accountability. Initiatives to implement the framework more widely are underway. The framework effectively aids in identifying strengths, weaknesses and gaps, with a view to schools striving for continuous self-improvement. THEnet evaluation framework is applicable and useful across contexts. It is possible and desirable to assess progress towards social accountability in health professional schools and this is an important step in producing health professionals with knowledge, attitudes, and skills to meet the challenges of priority health needs of underserved populations.
Steven M. Smith; Sonja Novkovic; John Maddocks
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...
Ahmady, Soleiman; Akbari Lakeh, Maryam
The purpose of this paper is to explore themes for enhancing socially accountability in medical education. Medical education in Iran experience new challenges due to the enormous influence of changes in technology, development of new methods of teaching and learning, student requirements, patient management, financial credit constraints, and social and economic developments. For responding to these, use of strategic thinking in order to make appropriate decisions is the only solution. Strategic plans need to formulate practical guides which can help accountable to people's reasonable expectations. For this qualitative study, along with the 14(th)national conference on Medical Education in Iran, the opinions of experts were obtained during seven expert panels' group discussions, each lasting four hours and including 10 participants. Data were collected by audiotapes, which were then transcribed. Data analyzed using a thematic content analysis approach. Peer and member checking during analysis and data triangulation from other recent studies were used to increase the findings' trustworthiness. Among more than hundred meaning units groups identified the following eight main themes as affecting the social accountable medical education in Iran: organization of responsive education councils; development of community based courses; development in field training; organization of educational processes; homogeneity in educational rules and regulations; budget management, educational outcomes; educational programs in departments and groups. This study have found the main themes that might affecting social accountable medical education in Iran, where Iranian policymakers should consider those when plan to make changes in medical education and could potentially adopt the proven useful policies and strategies of other countries.
López Gómez, María Andreé, 1985-; Duran Jordà, Xavier, 1974-; Zaballa, Elena; Sánchez Niubò, Albert; Delclòs i Clanchet, Jordi, 1956-; Benavides, Fernando G. (Fernando García)
PURPOSE: The global economy is changing the labour market and social protection systems in Europe. The effect of both changes on health needs to be monitored in view of an ageing population and the resulting increase in prevalence of chronic health conditions. The Spanish WORKing life Social Security (WORKss) cohort study provides unique longitudinal data to study the impact of labour trajectories and employment conditions on health, in terms of sickness absence, permanent disability and deat...
France, Francis Roger
eHealth platform is the official federal network in Belgium (created by law on 21 August 2008) devoted to a secure exchange of health data in many types of applications, such as health care purposes, simplification of administrative procedures and contribution to health policy. It implies a controlled access to decentralized databases and uses encrypted personal data. The national identification number has been chosen in order to authenticate the requester, the patient, and the receiver of information exchange. Authorizations have to be respected in order to obtain personal health data. Several questions are raised about its security: the lack of mandatory request for systematic journaling on accesses to the electronic patient record as well as the absence of explicit procedures for sanctions in case of unauthorized access, the new role of social security administration in managing security where a eHealth manager can be both judge and party (in the function of trusted third party for health data encryption and of a required lawyer for texts proposed by physicians to the Commission for the protection of private life). Another critic concerns the number of physicians in minority and the absence of patients' delegates in the eHealth Board. At a time when the patient is becoming a partner in the care team, should not he be the gate-keeper for the access to his own health record? How could networks help him to get the appropriate knowledge to contribute to care and to write his testament of life? Recent laws (on private life, patient rights and euthanasia) have contributed to a behavioural change in citizens and physician attitudes. Recommendations are made in order to improve the acceptability of eHealth platform. Copyright Â© 2010 Elsevier Ireland Ltd. All rights reserved.
Hosny, Somaya; Ghaly, Mona; Boelen, Charles
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.
Sánchez-García, Sergio; Heredia-Ponce, Erika; Cruz-Hervert, Pablo; Juárez-Cedillo, Teresa; Cárdenas-Bahena, Angel; García-Peña, Carmen
To explore the oral health status through a latent class analysis in elderly social security beneficiaries from Southwest Mexico City. Cross-sectional study of beneficiaries of the State Employee Social Security and Social Services Institute (ISSSTE, in Spanish) and the Mexican Institute of Social Security (IMSS, in Spanish) aged 60 years or older. Oral health conditions such as edentulism, coronal and root caries (DMFT and DFT ≥ 75 percentile), clinical attachment loss (≥ 4 mm), and healthy teeth (≤ 25 percentile) were determined. A latent class analysis (LCA) was performed to classify the oral health status of dentate patients. In total, 336 patients were included (47.9% from the ISSSTE and 52.1% from the IMSS), with an average age of 74.4 (SD = 7.1) years. The 75th percentile of the DMFT = 23 and of the DFT = 2. Of the patients, 77.9% had periodontal disease. The 25th percentile of healthy teeth = 4. A three class model is adequate, with a high classification quality (Entropy = 0.915). The patients were classified as "Edentulous" (15.2%), "Class 1 = Unfavorable" (13.7%), "Class 2 = Somewhat favorable" (10.4%), and "Class 3 = Favorable" (60.7%). Using "Class 3 = Favorable" as a reference, there was an association (OR = 3.4; 95% CI = 1.8-6.4) between being edentulous and being 75 years of age and over, compared with the 60- to 74-year age group. The oral health in elderly social security beneficiaries is not optimal. The probability of becoming edentulous increases with age. A three-class model appropriately classifies the oral health dimensions in the elderly population. Key words:Elderly, Latent class analysis (LCA), oral health, social security, Mexico.
Carlson, Kerstin Bree; Fletcher, Laurel; Weinstein, Harvey
This study of judges and prosecutors in Bosnia and Herzegovina (hereinafter "BiH") is the first report in a multi-year study undertaken by the University of California, Berkeley, Human Rights Center regarding the relationship between justice, accountability and reconstruction in the former...... Yugoslavia. ... (c) Domestic effects of the ICTY: legal definitions of accountability and the rule of law; social reconstruction and war crimes; genocide; the role of the Dayton Accords and international law; and perceptions of the ICTY, including its goals, choice of those indicted, knowledge of specific...... the economy, to ensure fairness and accountability in judicial proceedings and to prosecute war criminals. ... Only one Bosnian Serb legal professional stated unequivocally that the Constitution of Bosnia and Herzegovina was the supreme law of the land. ... If all sides to the conflict are equally guilty...
Greer, Pedro J; Brown, David R; Brewster, Luther G; Lage, Onelia G; Esposito, Karin F; Whisenant, Ebony B; Anderson, Frederick W; Castellanos, Natalie K; Stefano, Troy A; Rock, John A
Despite medical advances, health disparities persist, resulting in medicine's renewed emphasis on the social determinants of health and calls for reform in medical education. The Green Family Foundation Neighborhood Health Education Learning Program (NeighborhoodHELP) at Herbert Wertheim College of Medicine provides a platform for the school's community-focused mission. NeighborhoodHELP emphasizes social accountability and interprofessional education while providing evidence-based, patient- and household-centered care. NeighborhoodHELP is a required, longitudinal service-learning outreach program in which each medical student is assigned a household in a medically underserved community. Students, teamed with learners from other professional schools, provide social and clinical services to their household for three years. Here the authors describe the program's engagement approach, logistics, and educational goals and structure. During the first six years of NeighborhoodHELP (September 2010-August 2016), 1,470 interprofessional students conducted 7,452 visits to 848 households with, collectively, 2,252 members. From August 2012, when mobile health centers were added to the program, through August 2016, students saw a total of 1,021 household members through 7,207 mobile health center visits. Throughout this time, households received a variety of free health and social services (e.g., legal aid, tutoring). Compared with peers from other schools, graduating medical students reported more experience with clinical interprofessional education and health disparities. Surveyed residency program directors rated graduates highly for their cultural sensitivity, teamwork, and accountability. Faculty and administrators are focusing on social accountability curriculum integration, systems for assessing and tracking relevant educational and household outcomes, and policy analysis.
The situation of radiation protection should be put in the more general perspective of risk governance where new patterns of risk governance necessitate periodic updating of social trust within open decision making processes. This trend also affects the traditional risk governance patterns in the sense that their legitimacy is grounded on social delegation and no more on authority or scientific evidence. Whatever is the dominant pattern of risk governance there is consequently a real challenge for radiation protection to explicit and share with society the rationales of its expertise. This is why the spreading of a radiation protection culture is a key challenge for a better integration of radiation protection in modern societies. Standards and norms should no more be prepared in the darkness of internalized decision making processes limited to Public Authorities, experts and operators. The use of standards should also be clearly linked with the acquisition and maintenance of a radiation protection culture. Radiation protection cannot remain in the hand of a few specialists. It should become a concern for all the exposed categories of actors in the relevant contexts. (author)