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Sample records for sutton chief accountant

  1. 76 FR 2805 - Delegation of Authority to the Chief Accountant

    Science.gov (United States)

    2011-01-18

    ... COMMISSION 17 CFR Part 200 Delegation of Authority to the Chief Accountant AGENCY: Securities and Exchange... delegate authority to the Chief Accountant with respect to proposed rule changes of the Public Company... PCAOB. In addition, the Commission is amending its rules to delegate authority to the Chief Accountant...

  2. 17 CFR 200.22 - The Chief Accountant.

    Science.gov (United States)

    2010-04-01

    ... AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General Organization... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  3. Walter sutton: physician, scientist, inventor.

    Science.gov (United States)

    Ramirez, Gregory J; Hulston, Nancy J; Kovac, Anthony L

    2015-01-01

    Walter S. Sutton (1877-1916) was a physician, scientist, and inventor. Most of the work on Sutton has focused on his recognition that chromosomes carry genetic material and are the basis for Mendelian inheritance. Perhaps less well known is his work on rectal administration of ether. After Sutton's work on genetics, he completed his medical degree in 1907 and began a 2-year surgical fellowship at Roosevelt Hospital, New York City, NY, where he was introduced to the technique of rectal administration of ether. Sutton modified the work of others and documented 100 cases that were reported in his 1910 landmark paper "Anaesthesia by Colonic Absorption of Ether". Sutton had several deaths in his study, but he did not blame the rectal method. He felt that his use of rectal anesthesia was safe when administered appropriately and believed that it offered a distinct advantage over traditional pulmonary ether administration. His indications for its use included (1) head and neck surgery; (2) operations when ether absorption must be minimized due to heart, lung, or kidney problems; and (3) preoperative pulmonary complications. His contraindications included (1) cases involving alimentary tract or weakened colon; (2) laparotomies, except when the peritoneal cavity was not opened; (3) incompetent sphincter or anal fistula; (4) orthopnea; and (5) emergency cases. Sutton wrote the chapter on "Rectal Anesthesia" in one of the first comprehensive textbooks in anesthesia, James Tayloe Gwathmey's Anesthesia. Walter Sutton died of a ruptured appendix in 1916 at age 39. Copyright © 2014 Anesthesia History Association. Published by Elsevier Inc. All rights reserved.

  4. 76 FR 61689 - Sutton Hydroelectric Company, LLC

    Science.gov (United States)

    2011-10-05

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Sutton Hydroelectric Company, LLC Notice of Site Visit On February 6, 2008, Sutton Hydroelectric Company, LLC (Sutton Hydroelectric) filed a notice of intent and a...

  5. Did Sutton and Boveri propose the so-called Sutton-Boveri chromosome hypothesis?

    Directory of Open Access Journals (Sweden)

    Martins L.A.-C.P.

    1999-01-01

    Full Text Available The "Sutton-Boveri chromosome hypothesis" attempted to establish a parallel between cytological chromosome behavior and the principles followed by Mendelian factors. Today, this hypothesis is well accepted; however, it was not completely accepted at its proposal (1902-3. The aim of the present study is to elucidate the meaning of the chromosome hypothesis based on the original scientific works, taking into account the scientific context of that time. The negative treatment this hypothesis received is evaluated. I conclude that it was unfair to include Boveri's name beside that of Sutton's as one of the proponents of the chromosome hypothesis of Mendelian heredity, because he did not publish any hypothesis of that kind during the relevant period (1902-1903. Moreover, no coherent chromosome hypothesis existed during that period. Sutton and other researchers of that time were strongly influenced both by cytological knowledge grounded in observations and theoretical presuppositions that led to interpretations with no observational basis. The chromosome hypothesis was not proposed as a result of experimental cytological research.

  6. Did Sutton and Boveri propose the so-called Sutton-Boveri chromosome hypothesis?

    Directory of Open Access Journals (Sweden)

    L.A.-C.P. Martins

    1999-06-01

    Full Text Available The "Sutton-Boveri chromosome hypothesis" attempted to establish a parallel between cytological chromosome behavior and the principles followed by Mendelian factors. Today, this hypothesis is well accepted; however, it was not completely accepted at its proposal (1902-3. The aim of the present study is to elucidate the meaning of the chromosome hypothesis based on the original scientific works, taking into account the scientific context of that time. The negative treatment this hypothesis received is evaluated. I conclude that it was unfair to include Boveri's name beside that of Sutton's as one of the proponents of the chromosome hypothesis of Mendelian heredity, because he did not publish any hypothesis of that kind during the relevant period (1902-1903. Moreover, no coherent chromosome hypothesis existed during that period. Sutton and other researchers of that time were strongly influenced both by cytological knowledge grounded in observations and theoretical presuppositions that led to interpretations with no observational basis. The chromosome hypothesis was not proposed as a result of experimental cytological research.

  7. Using Technology to Support Data Analytics: A Chief Nursing Officer Accountability Scorecard.

    Science.gov (United States)

    Polancich, Shea; Poe, Terri; Hackney, Natalie; Williamson, Jason

    Accountability for health system improvement is a requirement for nursing leadership in practice. However, to be accountable for organizational goals, nurse leaders need the tools to identify gaps in their microsystems of care. The purpose of this article was to provide a case study example of chief nursing officer (CNO) leadership in using a technology solution to develop a CNO accountability scorecard. This project highlights the HQ Essential for data analytics using an innovative technological approach to drive improvement at the front line of clinical care.

  8. Recentralization of local government chief administrative officers appointments in Uganda: Implications for downward accountability

    Directory of Open Access Journals (Sweden)

    Lazarus Nabaho

    2013-12-01

    Full Text Available The Uganda Constitution of 1995 spelt out the principle of decentralization by devolution. Accordingly, from 1995 to 2005, district local governments had a dejure mandate to hire and fire all categories of civil servants through their respective district service commissions (DSCs. Following the Constitutional amendment in September 2005, the right to hire and fire district chief administrative officers (CAOs reverted to central government. Critics of recentralization of CAO appointments contend that the shift in the policy and legislation for managing CAOs runs contrary to the principles of decentralization by devolution. This paper argues that recentralization of CAOs has confused reporting, reduced the autonomy of sub-national governments in civil service management, undermined accountability of CAOs to elected councils, and shifted the loyalty of CAOs from local governments with and for which they work to central government that appoints and deploys them. To deepen accountability in local governments, the paper advocates for decentralization of CAO appointments, but for participation of central government in recruitment of CAOs within the confines of a separate personnel system. It further calls for a rethinking of the current call by the 9th Parliament to recentralize human resource in health in local governments owing to accountability challenges of managing the civil service in sub-national governments under an integrated personnel system.

  9. Nevo de Sutton simulando nevo em cocar: relato de caso Sutton's Nevus simulating cockade nevus: report of a case

    Directory of Open Access Journals (Sweden)

    Maurício Zanini

    2004-12-01

    Full Text Available Os autores relatam um caso de nevo halo de Sutton simulando clinicamente o nevo em cocar. Nevo em cocar é uma rara variante do nevo nevomelanocítico adquirido que apresenta característico aspecto de lesão em alvo. Pode determinar dificuldade diagnóstica com nevo nevomelanocítico displásico, melanoma e nevo halo de Sutton.Authors relate a case of Sutton's nevus clinically simulating the cockade nevus. Cockade nevus is a rare form of acquired nevomelanocytic nevus that presents characteristic aspect of target-like lesion. It may determine difficulty diagnostic with melanoma, dysplastic and Sutton's nevus.

  10. Nevo de Sutton simulando nevo em cocar: relato de caso Sutton's Nevus simulating cockade nevus: report of a case

    OpenAIRE

    Maurício Zanini; Carlos d'Apparecida Machado Filho; Francisco Macedo Paschoal; Francisco Le Vocci

    2004-01-01

    Os autores relatam um caso de nevo halo de Sutton simulando clinicamente o nevo em cocar. Nevo em cocar é uma rara variante do nevo nevomelanocítico adquirido que apresenta característico aspecto de lesão em alvo. Pode determinar dificuldade diagnóstica com nevo nevomelanocítico displásico, melanoma e nevo halo de Sutton.Authors relate a case of Sutton's nevus clinically simulating the cockade nevus. Cockade nevus is a rare form of acquired nevomelanocytic nevus that presents characteristic a...

  11. Nevo de Sutton simulando nevo em cocar: relato de caso

    OpenAIRE

    Zanini, Maurício; Machado Filho,Carlos D'Apparecida; Paschoal, Francisco Macedo; Le Vocci, Francisco

    2004-01-01

    Os autores relatam um caso de nevo halo de Sutton simulando clinicamente o nevo em cocar. Nevo em cocar é uma rara variante do nevo nevomelanocítico adquirido que apresenta característico aspecto de lesão em alvo. Pode determinar dificuldade diagnóstica com nevo nevomelanocítico displásico, melanoma e nevo halo de Sutton.

  12. SuchThatCast Episode 8: John Sutton

    NARCIS (Netherlands)

    Soraker, Johnny

    2013-01-01

    John Sutton is Professor of Cognitive Science at Macquarie University in Sydney, Australia. He is currently head of the same department, having previously also been head of the Macquarie Philosophy department. He is author of Philosophy and Memory Traces:Descartes to Connectionism (Cambridge

  13. Walter Sutton and the Chromosome Theory of Heredity

    Indian Academy of Sciences (India)

    Admin

    H e was su®ering from appendicitis and needed surgery. Though surgery w as perform ed on him , the appendix had ruptured and he never recovered. Sutton died on N ov.10, 1916, three days after the surgery. H e w as only 39 years old. T he life of this gentle and extraordinarily creative individual, w ho accom - plished so ...

  14. Lieutenant Chief Warden Districts

    Data.gov (United States)

    Vermont Center for Geographic Information — This dataset is a representation overlay of Lieutenant Chief Warden Districts (areas of responsibility). The Vermont Lieutenant Chief Warden Districts layer is part...

  15. Teratogenic effects and monetary cost of selenium poisoning of fish in Lake Sutton, North Carolina

    Science.gov (United States)

    A. Dennis. Lemly

    2014-01-01

    Selenium pollution from coal ash waste water was investigated in Lake Sutton, NC. This lake has been continuously used as a cooling pond for a coal-fired power plant since 1972. Historic and recent levels of contamination in fish tissues (14–105 µg Se/g dry weight in liver, 24–127 in eggs, 4–23 in muscle,7–38 in whole-body) exceeded toxic thresholds and teratogenic...

  16. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  17. Enter the Chief Knowledge Officer.

    Science.gov (United States)

    Bonner, Dede

    2000-01-01

    Describes the activities done and supported by Chief Knowledge Officers (CKO) and Chief Learning Officers (CLO). Reports on the common characteristics of organizations that foster and support knowledge management, organizational learning, and the formation of CKO and CLO positions. (JOW)

  18. Developing Chiefs of Supply

    Science.gov (United States)

    1989-09-01

    Appendix E. Demographic Data for Total Population ......... . 152 r Appendix F: Correlation Matrix of Importance Versus Capability Utilizing the Ten Most...Section III, Part I and Questions 1 thru 24, Section III, Part 1I were use, to measure these responses. A correlation matrix was calculated plotting...concept of project teask ng, ols, end performance expectetions _. 56 NEGOTIl’, The extent to which# Chief of Supply rawly " conflict with eo6le outside

  19. Narrator-in-Chief

    DEFF Research Database (Denmark)

    Herron, Mark A.

    The dissertation Narrator-in-Chief: The Narrative Rhetoric of Barack Obama seeks to show how the concept of “narrative” can be used in rhetorical criticism of presidential speeches, particularly when considering the speeches and the biographical text, Dreams from My Father (1995), of Barack Obama...... of national interest and to formulate common values for the American people. The theoretical foundation of the dissertation is based on narrative theory and presidential rhetoric. The connection made between the two fields of research seeks firstly to clarify the use of narrative as a term within rhetorical...... criticism of presidential rhetoric, and secondly to discuss the role narratives play in the public communication of presidents. The dissertation therefore suggests the establishing of a number of structural and thematic concepts to improve the understanding of the term narrative when used within the study...

  20. Editor-in-Chief Editorial

    OpenAIRE

    Reyes Carmona DDS, MSD, PhD, Jessie

    2015-01-01

    The Editor-in-chief discussed briefly regarding the role of Research-Educational Model and academic publications in Dental Education. Moreover, the journal challenges and current issue topics are commented.

  1. 46 CFR 15.820 - Chief engineer.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Chief engineer. 15.820 Section 15.820 Shipping COAST... Computations § 15.820 Chief engineer. (a) There must be an individual holding an MMC or license endorsed as chief engineer or other credential authorizing service as chief engineer employed on board the following...

  2. 29 CFR 457.16 - Chief, DOE.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Chief, DOE. 457.16 Section 457.16 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR STANDARDS OF CONDUCT GENERAL Meaning of Terms as Used in This Chapter § 457.16 Chief, DOE. Chief, DOE means the Chief of the Division...

  3. Pathways to Banking: Improving Access for Students from Non-Privileged Backgrounds. Research by The Boston Consulting Group for the Sutton Trust

    Science.gov (United States)

    Kelly, Gerard

    2014-01-01

    The financial services sector is a vital and vibrant part of a national economy but it recruits from a small and relatively privileged segment of society. This report, which summarises research from the Boston Consulting Group (BCG), shows for the first time the extent of the challenge. The Sutton Trust's "Pathways to Banking" programme…

  4. Simulation of a Classically Conditioned Response: Components of the Input Trace and a Cerebellar Neural Network Implementation of the Sutton-Barto-Desmond Model.

    Science.gov (United States)

    1987-09-14

    the Input Trace and a Cerebellar Neural Network Implementation of the Sutton-Barto-Desmond Model Diana E. J. Blazis and John W. Moore COINS Technical...efferent pathway of the CR. li order for (ClHs to lie generated by on- ){(s inst ead of off-I)(,Cs, there would h ave o le ;i <,gral inversion .orniewher

  5. 12 CFR 1710.17 - Certification of disclosures by chief executive officer and chief financial officer.

    Science.gov (United States)

    2010-01-01

    ... officer and chief financial officer. 1710.17 Section 1710.17 Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE... chief financial officer. The chief executive officer and the chief financial officer of an Enterprise...

  6. 75 FR 15430 - Chief Joseph Hatchery Program

    Science.gov (United States)

    2010-03-29

    ... Bonneville Power Administration Chief Joseph Hatchery Program AGENCY: Bonneville Power Administration (BPA... Hatchery Program Environmental Impact Statement (DOE/EIS-0384, November 2009). BPA has decided to fund the construction, operation, and maintenance of the Chief Joseph Hatchery and associated facilities in Okanogan...

  7. El converso sevillano Nicolás Martínez de Medina (o de Sevilla, contador mayor de Castilla. Apuntes para una biografía = Nicolás Martínez Medina (or de Sevilla, Sevilian Converso and Chief Accountant of Castile. Notes for a Biography

    Directory of Open Access Journals (Sweden)

    Isabel Montes Romero-Camacho

    2014-06-01

    Full Text Available A partir de la conquista de Sevilla, en 1248, fueron muchos los judíos, primero, y los conversos, después, que llegaron a ocupar una posición preeminente, tanto en la ciudad, como en la corte, desempeñando, casi siempre, importantes oficios, al servicio de la hacienda real castellana, en una secuencia prácticamente ininterrumpida que va desde Alfonso X (1252-1284 hasta la nueva dinastía Trastámara. Uno de estos importantes conversos fue Nicolás Martínez de Medina (o de Sevilla, cuya actuación pública se desarrolló durante los reinados y a la sombra de los primeros Trastámara, desde Enrique II (1369-1379 hasta Juan II (1406-1454 y que, tras una brillante carrera en Sevilla y en la corte, llegaría a ser contador mayor de Castilla y, por tanto, uno de los personajes más influyentes de su época.After the conquest of Seville in 1248, many Jews and later «Conversos» played a prominent role both in the city and in the Court. They occupied significant positions at the service of the Spanish royal treasury almost uninterruptedly from the reign of Alfonso X (1252-1284 to that of the new Trastámara dynasty. One of these important «Conversos» was Nicolás Martínez de Medina (or de Sevilla, who held public positions under the reigns of the first Trastámara kings, from Enrique II (1369-1379 to Juan II (1406-1454. After a brilliant career in Seville and in the Court, he would become chief accountant of Castile and, consequently, one of the most influential individuals of his time.

  8. New roles and responsibilities of NHS chief executives in relation to quality and clinical governance

    OpenAIRE

    Sausman, C.

    2001-01-01

    The role of the chief executive in the NHS is to act as organisational head, with financial and managerial responsibility, and now responsibility has been extended to include clinical standards as part of the duty of quality and the introduction of clinical governance. These new responsibilities have implications for relations with staff inside the organisation and, in particular, with clinicians, as well as adding to the overall public accountability of chief executives. As well as increasin...

  9. Research chief wants to make science matter

    CERN Multimedia

    König, R

    1999-01-01

    The new research chief of the European Union, Phillippe Busquin wants to move science into the heart of EU decision-taking. He would like to make European research more 'cohesive, focused, mobile and multilateral' (2 pages).

  10. Meet the New Chief Learning Officers.

    Science.gov (United States)

    Bonner, Dede; Wagner, Stacey

    2002-01-01

    The chief learning officer of a company is responsible for everything from developing a culture for organizational learning to being a visionary for organizational learning and knowledge management. (JOW)

  11. Mining, accountability and the law in the Bakgatla-ba-Kgafela ...

    African Journals Online (AJOL)

    interpretation of customary law not only leaves the chief's unaccountability unchecked but also endorses the punishment of village activists who call the chief to account. Hence it remains extremely difficult for ordinary rural residents to challenge the chief to account for vast mineral revenues that he controls on behalf of their ...

  12. Chief Editor's column/Science Smiles

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 1; Issue 4. Chief Editor's column / Science Smiles. R K Laxman. Science Smiles Volume 1 Issue 4 April 1996 pp 4-4. Fulltext. Click here to view fulltext PDF. Permanent link: http://www.ias.ac.in/article/fulltext/reso/001/04/0004-0004. Author Affiliations.

  13. Chief, Project Management Office | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Job Summary. As a member of the Information Management and Technology Division (IMTD) management team, the Chief, Project Management Office oversees the development and implementation of the Portfolio Project Management Framework process, which includes demand management, resource management and ...

  14. Chief Student Affairs Officers: Stressors and Strategies.

    Science.gov (United States)

    Scott, Nancy A.

    1992-01-01

    Surveyed chief student affairs officers (n=59) concerning sources of stress. Examined environmental changes and physiological and psychological coping strategies used by the administrators. Found differences in feelings about stress between men and women with death or serious illness ranking first for women and new supervisor for men. Coping…

  15. Enhanced normalization of emergency department chief complaints.

    Science.gov (United States)

    Aswell, Michael S; Niiranen, Samuli T; Nathanson, Larry A

    2007-10-11

    There is a need for an efficient and effective means of categorizing Emergency Department Chief Complaints. We improved the performance of our previously described learning normalizer algorithm by broadening its training set to include data from multiple hospitals. We also achieved a statistically significant additional improvement by incorporating a spell-checking algorithm.

  16. The Chief Clinical Informatics Officer (CCIO)

    Science.gov (United States)

    Sengstack, Patricia; Thyvalikakath, Thankam Paul; Poikonen, John; Middleton, Blackford; Payne, Thomas; Lehmann, Christoph U

    2016-01-01

    Summary Introduction The emerging operational role of the “Chief Clinical Informatics Officer” (CCIO) remains heterogeneous with individuals deriving from a variety of clinical settings and backgrounds. The CCIO is defined in title, responsibility, and scope of practice by local organizations. The term encompasses the more commonly used Chief Medical Informatics Officer (CMIO) and Chief Nursing Informatics Officer (CNIO) as well as the rarely used Chief Pharmacy Informatics Officer (CPIO) and Chief Dental Informatics Officer (CDIO). Background The American Medical Informatics Association (AMIA) identified a need to better delineate the knowledge, education, skillsets, and operational scope of the CCIO in an attempt to address the challenges surrounding the professional development and the hiring processes of CCIOs. Discussion An AMIA task force developed knowledge, education, and operational skillset recommendations for CCIOs focusing on the common core aspect and describing individual differences based on Clinical Informatics focus. The task force concluded that while the role of the CCIO currently is diverse, a growing body of Clinical Informatics and increasing certification efforts are resulting in increased homogeneity. The task force advised that 1.) To achieve a predictable and desirable skillset, the CCIO must complete clearly defined and specified Clinical Informatics education and training. 2.) Future education and training must reflect the changing body of knowledge and must be guided by changing day-to-day informatics challenges. Conclusion A better defined and specified education and skillset for all CCIO positions will motivate the CCIO workforce and empower them to perform the job of a 21st century CCIO. Formally educated and trained CCIOs will provide a competitive advantage to their respective enterprise by fully utilizing the power of Informatics science. PMID:27081413

  17. 76 FR 34745 - Delegation of Authority to the Chief Operating Officer

    Science.gov (United States)

    2011-06-14

    ... 202-402-3502. (This is not a toll-free number.) Individuals with speech or hearing impairments may..., Freedom of Information Act processing, budgeting, accounting, hiring and training employees, modernizing...; and processing of Freedom of Information Act requests. 2. Office of the Chief Information Officer...

  18. Coleadership Among Chief Residents: Exploration of Experiences Across Specialties.

    Science.gov (United States)

    Pettit, Jeffrey E

    2015-06-01

    Many departments have multiple chief residents. How these coleaders relate to each other could affect their performance, the residency program, and the department. This article reports on how co-chiefs work together during the chief year, and what may allow them to be more effective coleaders. A phenomenological research design was used to investigate experiences of outgoing chief residents from 13 specialties at the University of Iowa Hospitals and Clinics over a 2-year period from 2012 through 2013. Thematic analysis of semistructured interviews was conducted to investigate commonalities and recommendations. Face-to-face interviews with 19 chief residents from 13 different specialties identified experiences that helped co-chiefs work effectively with each other in orienting new co-chiefs, setting goals and expectations, making decisions, managing interpersonal conflict, leadership styles, communicating, working with program directors, and providing evaluations and feedback. Although the interviewed chief residents received guidance on how to be an effective chief resident, none had been given advice on how to effectively work with a co-chief, and 26% (5 of 19) of the respondents reported having an ineffective working relationship with their co-chief. Chief residents often colead in carrying out their multiple functions. To successfully function in a multichief environment, chief residents may benefit from a formal co-orientation in which they discuss goals and expectations, agree on a decision-making process, understand each other's leadership style, and receive feedback on their efficacy as leaders.

  19. Chief nurse executives need contemporary informatics competencies.

    Science.gov (United States)

    Simpson, Roy L

    2013-01-01

    Using the Informatics Organizing Research Model (Effken, 2003) to add context to the information gleaned from ethnographic interviews of seven chief nurse executives (CNEs) currently leading integrated delivery systems, the author concluded nurse executives can no longer depend exclusively on American Organization of Nurse Executives (AONE) competencies as they outsource their responsibility for information technology knowledge to nurse informaticians, chief information officers, and physicians. Although AONE sets out a specific list of recommended information technology competencies for system CNEs, innovative nursing practice demands a more strategic, broader level of knowledge. This broader competency centers on the reality of CNEs being charged with creating and implementing a patient-centered vision that drives health care organizations' investment in technology. A new study identifies and validates the gaps between selected CNEs' self-identified informatics competencies and those set out by AONE (Simpson, 2012).

  20. Chief Nursing Officers' Experiences With Moral Distress.

    Science.gov (United States)

    Prestia, Angela S; Sherman, Rose O; Demezier, Christopher

    2017-02-01

    This study explores if moral distress and its lingering residue were experienced by chief nursing officers (CNOs). Chief nursing officers, by virtue of their position and experience, are expected to uphold their professional values and act for the benefit of others. Exploration is needed to determine if the inability to do so contributes to the moral distress of these leaders. Twenty CNOs were interviewed to determine the lived experience related to moral distress and moral residue. An interpretive phenomenological analysis approach was used. Six themes emerged describing CNO experience of moral distress including lacking psychological safety, feeling a sense of powerlessness, seeking to maintain moral compass, drawing strength from networking, moral residue, and living with the consequences. Moral distress is a common experience for CNOs. Although CNOs act with moral courage, they still experience moral distress. Further research and professional discussion are needed to support nurse executive leaders.

  1. 28 CFR 0.117 - Office of Chief Immigration Judge.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Office of Chief Immigration Judge. 0.117... Executive Office for Immigration Review § 0.117 Office of Chief Immigration Judge. The Chief Immigration Judge shall provide general supervision to the Immigration Judges in performance of their duties in...

  2. 46 CFR 11.553 - Chief Engineer (OSV).

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Chief Engineer (OSV). 11.553 Section 11.553 Shipping... OFFICER ENDORSEMENTS Professional Requirements for Engineer Officer § 11.553 Chief Engineer (OSV). (a) Except as provided by paragraph (b) of this section, to qualify for an endorsement as Chief engineer (OSV...

  3. 46 CFR 11.542 - Endorsement as chief engineer (MODU).

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Endorsement as chief engineer (MODU). 11.542 Section 11... REQUIREMENTS FOR OFFICER ENDORSEMENTS Professional Requirements for Engineer Officer § 11.542 Endorsement as chief engineer (MODU). To qualify for an endorsement as chief engineer (MODU) an applicant must: (a...

  4. History of the Joint Chiefs of Staff: The Joint Chiefs of Staff and the War in Vietnam, 1971-1973

    National Research Council Canada - National Science Library

    Webb, Willard J; Poole, Walter S

    2007-01-01

    The series of five volumes titled "The Joint Chiefs of Staff and the War in Vietnam" covers the activities of the Joint Chiefs of Staff with regard to Vietnam from 1945 to the final withdrawal of U.S...

  5. Consequences of Windscale accident (October 1957) and study of the validity of the Sutton's mathematical model of atmospheric diffusion (1960); Etude des consequences de l'accident de Windscale (Octobre 1957) et de la validite du modele mathematique de diffusion atmospherique de Sutton (1960)

    Energy Technology Data Exchange (ETDEWEB)

    Doury, A. [Commissariat a l' Energie Atomique (S.C.R.G.R.) Saclay (France).Centre d' Etudes Nucleaires; Martin, J.J. [Electricite de France (EDF)(S.L.P.R.), 37 - Chinon (France)

    1960-07-01

    The reactor accident that happens at the number 1 pile of Windscale in 1957 was followed by a discharge of radioactive products into the atmosphere from the 1.X.1957 at 4.30 PM to the 12.X.1957 at 3.10 PM. On october the 11{sup th} it was possible to say that there was no more risk either of external irradiation or inhalation. But in adopting a M.A.C. of 0,1 {mu}curie of iodine 131 per litre of milk, the Authority had to control the milk delivery till november 23{sup rd} on a 500 km{sup 2} area. On the other hand, this exceptional accident permit to verify that Sutton's atmospheric diffusion model could give an easy means to foresee, with a sufficient approximation, the consequences of a dispersion of radioactive products into the atmosphere. (author) [French] L'accident survenu a la pile numero 1 de Windscale en 1957 a entraine l'emission de matieres radioactives dans l'atmosphere du 10 octobre a 16h30 au 12 octobre a 15h10. Le 11 octobre, on pouvait dire qu'il n'y avait plus de risque d'irradiation externe ni de danger par inhalation. Mais en adoptant une C.M.A. de 0,1 {mu}curie d'iode 131 par litre de lait, les autorites ont du reglementer la consommation du lait jusqu'au 23 novembre sur une etendue d'environ 500 km{sup 2}. D'autre part, cet accident exceptionnel a permis de verifier que le modele de diffusion atmospherique de Sutton pouvait fournir un moyen commode de prevoir avec une approximation suffisante les consequences d'une dispersion de produits radioactifs dans l'atmosphere. (auteur)

  6. GRANITE CHIEF WILDERNESS STUDY AREA, CALIFORNIA.

    Science.gov (United States)

    Harwood, David S.; Federspiel, Francis E.

    1984-01-01

    The Granite Chief Wilderness study area encompasses 57 sq mi near the crest of the Sierra Nevada 6 mi west of Tahoe City, California. Geologic, geochemical, and mines and prospect studies were carried out to assess the mineral-resource potential of the area. On the basis of the mineral-resource survey, it is concluded that the area has little promise for the occurrence of precious or base metals, oil, gas, coal, or geothermal resources. Sand, gravel, and glacial till suitable for construction materials occur in the area, but inaccessability and remoteness from available markets preclude their being shown on the map as a potential resource.

  7. Editor in Chief changes for Implementation Science

    Directory of Open Access Journals (Sweden)

    Eccles Martin P

    2012-08-01

    Full Text Available Abstract Implementation Science, like all journals, needs to continue to develop. There will always be changes we need to make as next steps in improving the Journal for readers and improving how it runs. However, we now have our first change in Editors in Chief. We are fortunate to have been able to recruit two experienced academics who are also experienced editors—Professor Michel Wensing and Dr Anne Sales. I hope you will join me in welcoming them and give them, and continue to give Implementation Science, your support.

  8. LG Strategist: your personal chief of staff

    Science.gov (United States)

    Stilman, Boris; Yakhnis, Vladimir

    2001-09-01

    LG STRATEGIST is an advanced software package based on the new type of game theory called Linguistic Geometry. This theory allows us to generate best war-gaming strategies in real time. Armed with LG STRATEGIST, a commander would obtain hands-on capability to plan missions, respond immediately to crisis, run what-if analysis, and monitor the execution of operations at all levels. With little experience, a commander could turn LG STRATEGIST into a friendly tactical/operational advisor or a devil advocate, into his/her personal chief of staff.

  9. Experience counts: The chief justice, management tenure, and strategic behavior on the U.S. Supreme Court

    Directory of Open Access Journals (Sweden)

    Joseph Daniel Ura

    2016-04-01

    Full Text Available We develop and test a theoretical account of the effect of management tenure on the strategic behavior of the chief justice of the United States. Substantial evidence from literatures on learning models and public management indicate that tenure (length of service is positively related to management performance in public organizations. This suggests that the chief justice’s tenure in office should be positively related to efficiency in the use of the chief justice’s formal powers. We assess this hypothesis by replicating and extending Johnson et al.’s study of chief justice Burger’s conference voting behavior. The data support our management tenure hypothesis, showing that Burger used greater discretion in reserving his conference vote over time as he became more adept at discriminating between circumstances when the tactic was strategically valuable and when it was not.

  10. From the Editor-in-Chief: Scope Expansion and New Editor-in-Chief for 2014

    Directory of Open Access Journals (Sweden)

    Christopher J. Woolverton

    2013-09-01

    Full Text Available JMBE Editor-in-Chief Christopher Woolverton reflects on all that the Journal has accomplished in the last five years and announces two exciting changes for 2014 and beyond: an expansion of the Journal’s scope and a change in leadership.

  11. New roles and responsibilities of NHS chief executives in relation to quality and clinical governance.

    Science.gov (United States)

    Sausman, C

    2001-12-01

    The role of the chief executive in the NHS is to act as organisational head, with financial and managerial responsibility, and now responsibility has been extended to include clinical standards as part of the duty of quality and the introduction of clinical governance. These new responsibilities have implications for relations with staff inside the organisation and, in particular, with clinicians, as well as adding to the overall public accountability of chief executives. As well as increasing expectations of chief executives to meet performance objectives and other targets within the organisation, their role remains relatively new and sometimes contentious in the health service, forming part of the history of NHS management reform. The developing role of chief executives and the complex world in which they operate in the health service is discussed. It is suggested that support from colleagues at both the organisational and national levels is required to help them discharge their new responsibilities, together with a greater focus on the development of their role and skills.

  12. 2016 National Profile of Higher Education Chief Business Officers

    Science.gov (United States)

    National Association of College and University Business Officers, 2016

    2016-01-01

    The "2016 National Profile of Higher Education Chief Business Officers" is a triennial report that tracks changes in the demographic characteristics, job duties, and plans for career transitions and retirements of business office chief executives at colleges and universities in 2010, 2013, and 2016. The 2016 study also provides a…

  13. Chiefs, changing trust relations and land use planning in Ghana ...

    African Journals Online (AJOL)

    In Ghana, both statutes and customs designate chiefs as trustees of customary lands. Based on evidence from four case study areas, the study establishes that, some chiefs are redefining their roles as trustees and are increasingly becoming the principal beneficiaries of revenue that accrue from granting of community lands ...

  14. The changing role of the health care chief information officer.

    Science.gov (United States)

    Wood, G M

    2000-09-01

    Information is the lifeblood of the health care organization. In the past, chief information officers were responsible for nothing else but assuring a constant flow of information. Today, they are being asked to do a great deal more. From E-business to E-health strategy, the chief information officer is the focal point of an organization's ability to leverage new technology.

  15. Preferred Formats for References | Editor-in-Chief | Ghana Journal ...

    African Journals Online (AJOL)

    Ghana Journal of Linguistics. Journal Home · ABOUT · Advanced Search · Current Issue · Archives · Journal Home > Vol 6, No 1 (2017) >. Log in or Register to get access to full text downloads. Username, Password, Remember me, or Register. Preferred Formats for References. Editor-in-Chief Editor-in-Chief. Abstract.

  16. Letter from the New Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Samuel C. Mok

    2016-01-01

    Full Text Available Dear authors, reviewers, and readers of Cancers, It gives me great pleasure to welcome you to the latest issue of Cancers, for which I now serve as Editor-in-Chief. First, thanks are due to my predecessor and the founding Editor-in-Chief, Dr. Robert Weiss. [...

  17. The chief data officer handbook for data governance

    CERN Document Server

    Soares, Sunil

    2015-01-01

    A practical guide for today's chief data officers to define and manage data governance programs   The relatively new role of chief data officer (CDO) has been created to address the issue of managing a company's data as a strategic asset, but the problem is that there is no universally accepted "playbook" for this role. Magnifying the challenge is the rapidly increasing volume and complexity of data, as well as regulatory compliance as it relates to data. In this book, Sunil Soares provides a practical guide for today's chief data officers to manage data as an asset while delivering the truste

  18. Office of the Chief Financial Officer Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2009-12-15

    Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.

  19. The chief nurse officer as a board member: membership duties.

    Science.gov (United States)

    Blouin, A S; Brent, N J

    1993-05-01

    This series will explore the different types of governing bodies, with their attending responsibilities, on which chief nurse officers serve. A comparison of the administrative nature of the governing body with executive management will be described relative to legal, risk management, ethical, and liability concerns. Exploration of potential and actual conflicts that nurse executives who are board members may confront will also be highlighted. Chief nurse officers, who are board members, will discuss the required investments and benefits of board membership.

  20. Developing a Management Information System for the Chief of Supply.

    Science.gov (United States)

    1985-09-01

    This study examined the information needs of the Chief of Supply in order to facilitate the development of a Management Information System (MIS...information items found to be available within the SBSS program, it was determined feasible to continue the development of this Management Information System . The...results of this study led to two recommendations. The first was to immediately implement a Management Information System for the Chief of

  1. From the Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Simeon Oka

    2011-01-01

    while under review by the Journal." At the end I have a pleasure to frankly appreciate to Professor Jan Erik Johnsson, from Technical University of Denmark, Lyngby, for his contribution, as member of the International Advisory Board from the very beginning, to the scientific scope and orientation of the Journal, and to the quality of the papers published in more than 15 years. I am sorry that his wish was not to be member of the International Advisory Board, since he was retired. In the name of Editorial Boards of the journal Thermal Science I wish to him many nice activities in his free time. Finally, I am happy that, following the wish of Prof. Arun Mujumdar, the world known scientist and member of our International Advisory Board, that I can pay your attention to the link: http://serve.me.nus.edu.sg/arun/E_books.htm, where you can download many interesting e-books, and review of the activity of the Minerals, Metals and Materials Technology Centre, of the Faculty of Engineering, National University of Singapore. April, 2011 Professor Simeon Oka, Ph. D. Editor-in-chief

  2. Mentoring in psychiatric residency programs: a survey of chief residents.

    Science.gov (United States)

    Lis, Lea DeFrancisci; Wood, William C; Petkova, Eva; Shatkin, Jess

    2009-01-01

    Mentorship is an important component of graduate education. This study assessed the perceptions of general psychiatry chief residents regarding the adequacy of mentorship provided during training. The authors surveyed 229 chief residents participating in the APA National Chief Residents Leadership Program in 2004 and 2005. The survey assessed domains such as work hours, didactics, home and family life, and mentorship. Of the chief psychiatric residents surveyed, 49% reported that they did not have a clearly defined career development mentor, and 39% reported that they did not feel adequately mentored. Gender, race/ethnicity, marital status, moonlighting, medical school (American versus international), and type of residency program (academic versus community based) did not show significant association with either "having a clearly defined mentor" or "feeling adequately mentored," based on chi-squared tests for independence. Chief residents who had authored peer-reviewed publications were significantly more likely to report having a clearly defined mentor and to feel adequately mentored than those who did not author publications. Logistic regression analysis showed that having a clearly defined mentor was associated with twice the odds for feeling well prepared to practice psychiatry upon graduation compared with those who did not have a clearly defined mentor, even after controlling for gender, race, medical school, and residency program type. Half of the psychiatric chief residents surveyed reported the lack of a clearly defined career development mentor. In addition, a chief resident's response of lacking a clear mentor was associated with the perception of being less prepared to practice psychiatry upon graduation. Psychiatric residency training programs may benefit from further clarification and implementation of effective mentorship programs.

  3. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Lidström, Suzanne

    2012-04-01

    , in his hands, the expansion continued and the transition to electronic production took place. In 2005, an agreement was signed with IOP Publishing and the bustling production work of the in-house team moved abroad to Bristol, leaving just the Editor-in-Chief to man the ship at the Royal Swedish Academy of Sciences. In 2011, however, as Roger prepared to step down, submissions had reached astounding levels as is evident from figure 1: that year, almost 1500 manuscripts were received by Physica Scripta, now acknowledged to be amongst the fastest growing journals in IOP Publishing, when measured in these terms. The year on year increase stands at 20% and, once again, of the extensive range of topics covered, condensed matter physics had been identified as the subject area in most need of attention because the burden of reviewing had become too great for one editor to oversee alone. Thus, when I joined Physica Scripta in January of this year, securing new External Editors for this field was perceived to be the most urgent task. It is, therefore, with the greatest of pleasure that I am able to announce the arrival of two new editors for this section: Professors David Keen and Tapio Rantala. Physica Scripta statistics Figure 1. The annual submissions made to Physica Scripta in recent years have rocketed and the rejection rate (given as a percentage) has increased rapidly. The modest increase in the number of articles accepted (shaded in blue) reflects a deliberate policy to augment the scientific quality. Professor Rantala has been selected by the Finnish Physical Society to replace Professor Matti Manninen, who is stepping down as the Finnish representative on the journal's Editorial Board. Professor Rantala is a prominent theorist and has been engaged in active research in a number of fields. In his early work, he was interested in surface science and molecular physics, however his expertise is predominantly in the domain of solid or materials physics related to

  4. Foreword from the Editor-in-Chief

    Directory of Open Access Journals (Sweden)

    Jon M. Truby

    2012-04-01

    Highness the Emir, Sheikh Hamad bin Khalifa Al Thani, for this vision. I am grateful to all of those involved in the production of this and future issues, and hope the demands of our readers are met. May the journal continue to be a success. Dr. Jon M. Truby Ph.D, Editor-in-Chief

  5. Plastic surgery chief resident clinics: the current state of affairs.

    Science.gov (United States)

    Neaman, Keith C; Hill, Brian C; Ebner, Ben; Ford, Ronald D

    2010-08-01

    One of the goals of plastic surgery residency programs is to provide effective training in aesthetic surgery. Recently, programs have adopted the idea of chief clinics to provide senior residents with the opportunity to perform cosmetic surgery with an increased level of autonomy. The goal of this article is to characterize chief clinics currently in place and their usefulness in providing effective training in plastic surgery under the precepts set forth by the Accreditation Council for Graduate Medical Education. A survey was created focusing on six broad categories: respondent identifier, clinic structure, clinic monetary earnings, patient demographics, procedures, and educational utility. Surveys were distributed to all plastic surgery residency programs targeting current and recently graduated chief residents, and program directors. A total of 123 surveys were returned. Eighty of the 88 plastic surgery residency programs (91 percent) were represented. Of the programs responding, 71.3 percent (57 programs) had a chief resident clinic. Thirty-two of the respondents (43.8 percent) reported that 100 percent of the procedures performed were cosmetic in nature. Programs differed widely on their frequency of occurrence and support staff available. A majority of respondents felt these clinics enhanced resident understanding of the six Accreditation Council for Graduate Medical Education core competencies. A majority of plastic surgery training programs use the chief clinic model to enhance resident education. These clinics vary in makeup and case distribution but serve as an effective way of teaching autonomy, surgical maturity, and the six Accreditation Council for Graduate Medical Education core competencies.

  6. Ethical dilemmas facing chief nurses in Japan: A Pilot study.

    Science.gov (United States)

    Ito, Chiharu; Natsume, Mikiko

    2016-06-01

    Chief nurses are most likely to take the lead in discussing and working to resolve ethical dilemmas, creating an ethical culture within their organization that results in effective ethics training. As the first step in this process, there is a need to define the kinds of ethical dilemmas that chief nurses grapple with on a regular basis as a target for future study. Anonymous written questionnaires and semi-structured interviews. All research procedures were approved by the Chubu University Ethics Review Board, the research institution to which the authors belong (authorization no. 250016). Responses from four chief nurses indicated that ethical dilemmas could be categorized as either those related to patient dignity or those related to management (unique to their roles as administrators). It was also learned that chief nurses struggle with the fact that although they consult with their superiors and others, these efforts do not lead to resolution. The expectation is that going forward, chief nurses will play a central role in acting as coordinators with physicians to promote better communication as well as lead group discussions aimed at providing care that respects patient dignity. © The Author(s) 2015.

  7. 76 FR 69031 - Order of Succession for the Office of the Chief Human Capital Officer

    Science.gov (United States)

    2011-11-07

    ... Succession for the Office of the Chief Human Capital Officer AGENCY: Office of the Chief Human Capital Officer, HUD. ACTION: Notice of order of succession. SUMMARY: In this notice, the Chief Human Capital... Office of the Chief Human Capital Officer. DATES: Effective Date: October 20, 2011. FOR FURTHER...

  8. EDITORIAL: New Editor-in-Chief for Nanotechnology New Editor-in-Chief for Nanotechnology

    Science.gov (United States)

    Couzin, Nina

    2009-01-01

    Nanotechnology is proud to announce the appointment of Professor Mark Reed, Yale University, as the new Editor-in-Chief from January 2009. Mark Reed holds the Harold Hodgkinson Chair of Engineering and Applied Science at Yale University. He has made significant contributions in the areas of quantum dots, electronic transport in nanoscale and mesoscopic systems, artificially structured materials and devices, and molecular electronics. Professor Reed has been associated with the journal as an Editorial Board member for a number of years and we are delighted that he has agreed to take on the scientific leadership of the journal in its 20th year. We also take the opportunity to thank Professor Mark Welland, Cambridge University, for his work as Editor-in-Chief since 2001, and for presiding over the re-launch and remarkable growth of the journal since then. Nanotechnology is unique in that it was the first peer-reviewed journal in the area of nanoscience, the first issue appearing in 1990. Since then it has established a distinguished publication record and has become a leading journal covering all aspects of nanoscale science and technology, as well as specializing in in-depth, comprehensive articles not seen in letter format journals. Published weekly and featuring subject sections, the journal is truly multidisciplinary in nature and is an excellent medium to quickly deliver your research results to readers worldwide. Nanotechnology is proud to be offering some of the fastest publication times around (less than three months on average from receipt to online publication). We offer free online access to all published papers for 30 days, ensuring that anyone with access to the internet will be able to read your paper. We were also the first journal to give our authors the opportunity to communicate their research to a wider audience through nanotechweb.org and other IOP websites. See the journal's homepage at www.iop.org/Journals/nano for more details. We are looking

  9. EDITORIAL: Incoming Editor-in-Chief

    Science.gov (United States)

    Webb, Steve

    2006-01-01

    editor signals change and in turn this induces in some people expectation, hope of improvement and maybe radical revolution. Others cower and hope for stability, continuation of the same and as little outward sign of change as possible. So I should like to signal that I hope to satisfy both camps. The Editor-in-Chief is primarily a guardian of the journal and should change nothing that does not need changing. Maintaining a standard at the same level is a valuable achievement in itself. This is no different from taking on any other leadership role such as in a team or department. One has to lead by consensus and with respect for the position. Conversely there are things I would like to see improved (otherwise I should not have been hired) and I commit to attempting these but in a spirit of cooperation with the Board, the publisher (IOP), IPEM and the readership. Any other approach would be doomed anyway. So, what would I like to see changed? Dare I say anything too strongly upfront? Like Alun six years ago I would like there to be more debate via correspondence but this depends on the readers to do more writing along these lines. Personally I feel PMB, like many journals, has developed to the point where most readers sadly can understand only a small fraction of its contents. I have talked to older readers who said they regularly used to read all or half of the journal. Now many of us can manage only the papers in our specialty. Yet this is somewhat inevitable as medical physics has progressed from a fledgling science to the vast activity it is today, topics have become deeply complicated and we cannot and should not reverse the clock. To address this, I would like to see authors provide some form of `intelligible lay-scientific summary' of their paper as a condition of its publication. I think readers would then enjoy reading all, not just some, of these and maybe become attracted to other areas than the ones in which they currently work. I would like to see the

  10. Prof. John Wood, Chief Executive Designate, Dr Gordon Walker, Directorate, Chief Executive, Prof. Ken J. Peach, Head of the Particle Physics Department, CLRC Rutherford Appleton Laboratory, United Kingdom

    CERN Document Server

    Patrice Loïez

    2001-01-01

    L. to. r.: Dr. Ian Wilson, CLIC Deputy Study Leader, Prof. Ken J. Peach, Head of the Particle Physics Department, Prof. John Wood, Chief Executive Designate, Dr. Gordon Walker, Directorate, Chief Executive

  11. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  12. Retirement of J. Gary Eden as Editor-in-Chief

    Science.gov (United States)

    Jagadish, Chennupati; Jelinkova, Helena; Fainman, Yeshaiahu; Dawson, Martin; Ermers, Ysabel

    2016-01-01

    After nine years of dedicated service as Editor-in-Chief of Progress in Quantum Electronics (PQE), J. Gary Eden has retired at the end of December 2015. During his term as the Editor-in-Chief, PQE has grown significantly in size and quality and he has given generously of his time in advising authors, referees, editors, and the journal staff. Gary is an exceptional scientist and a generous individual who has given so much to the community. He is always very positive in every situation, and has created positive environment and supported people with utmost enthusiasm.

  13. Accounting, From Classic Recognitions to Great Expectations

    OpenAIRE

    Jean-Guy DEGOS

    2014-01-01

    There are over 50 years, in 1951, the theme of the 11th Congress of the Federation of Chief Executive Accountants held in Bordeaux on 26, 27, May 28, was notably about: “Accounting, what it is, what it should be, what it can become. “ It seems that this problem is ongoing. When considering accounting in its deepest roots, the more conventional double-base or its latest developments based on international standards, we can ask whether the accounting followed a parallel course to the other scie...

  14. EDITORIAL: Outgoing Editor-in-Chief Outgoing Editor-in-Chief

    Science.gov (United States)

    Hauptmann, Peter

    2012-01-01

    I started in 2002 as Editor-in-Chief of a well established journal—MST (Measurement Science and Technology). It was a time when modern means of communication offered new opportunities for the scientific community—for all scientists and engineers whether at universities, in industry or at other institutions—to access better quality information in a shorter time. This development helped us to be more efficient in our daily scientific work and to anticipate new trends faster than before. A flood of information was created by different search engines. A few online journals or journals published in emerging countries with a similar profile to MST appeared on the market. MST had to provide new answers in response to these developments. In 2002 I postulated two requirements to the journal. Firstly, the publisher has to be up to date. My impression over the years has been that IOPP is excellently organized. That has made it easier for the board members and all our reviewers to concentrate on the scientific aspects of our input to the journal. During all my visits to Bristol or my contacts with the IOPP staff I always met very professional and enthusiastic staff members. They have not only supported and encouraged the ideas and initiatives of the Editorial Board members, but they have also worked hard on establishing one of the most effective journal operations in the field of measurement science and technology. Many authors are well aware of this. Thus I am able to declare that the first requirement for a successful journal has been met. Secondly, the scientific level has to be high and the journal should attract readers from all over the world. This task was the responsibility of the Editorial Board members and of myself. Our strategy was on the one hand to ensure continuity in MST but on the other hand to be open to new trends and developments. Examples of these new aspects of the journal are fields like micro- and nanometrology, measurement techniques for

  15. The chief information security officer insights, tools and survival skills

    CERN Document Server

    Kouns, Barry

    2011-01-01

    Chief Information Security Officers are bombarded with huge challenges every day, from recommending security applications to strategic thinking and business innovation. This guide describes the hard and soft skills that a successful CISO requires: not just a good knowledge of information security, but also attributes such as flexibility and communication skills.

  16. The Chief Student Affairs Officer: Leader, Manager, Mediator, Educator.

    Science.gov (United States)

    Sandeen, Arthur

    This book examines the leadership role of higher education chief student affairs officers (CSAO). Organized in three parts, Part One consists of four chapters that survey the CSAO's responsibilities as a campus leader. The first chapter describes the various roles and functions of the position and discusses its origins and evolution. Chapter Two…

  17. The Managerial Roles of Community College Chief Academic Officers.

    Science.gov (United States)

    Anderson, Philip Wayne

    This study utilized Mintzberg's taxonomy of managerial roles to examine the roles performed by community college chief academic officers (CAOs). Mintzberg's taxonomy defines managerial roles as a set of behaviors and identifies 10 distinct roles: (1) figurehead; (2) leader; (3) liaison; (4) monitor; (5) disseminator; (6) spokesperson; (7)…

  18. Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2008-12-22

    It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.

  19. Hail to the Chief: A Survivor's Guide to Presidential Egos

    Science.gov (United States)

    Riehl, Richard J.

    2010-01-01

    The author once was a student in a graduate seminar taught by the president of the university where he was a mid-level administrator. The course focused on what it takes to be the chief executive of a university. The university president was the only one of the ten presidents under whom the author served who embraced the role of a college…

  20. The right stuff nurses who become chief executives.

    Science.gov (United States)

    Moore, Alison

    2016-09-07

    When Helen Greatorex took up her new job as chief executive of Kent and Medway NHS and Social Care Partnership Trust, one of her first acts was to concentrate on out-of-area placements for mental health patients. At the time - early June - the trust had 76 patients in beds outside the area, costing £1million a month.

  1. Chiefs and electoral politics in Ghana's fourth republic | Gyampo ...

    African Journals Online (AJOL)

    Chiefs and electoral politics in Ghana's fourth republic. RE Gyampo. Abstract. No Abstract. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · http://dx.doi.org/10.4314/hrj.v8i1.67147 · AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians ...

  2. Commander in chief : FDR's battle with Churchill, 1943

    NARCIS (Netherlands)

    Hamilton, Charles Nigel

    2016-01-01

    Commander in Chief is een deelbiografie van president Franklin Delano Roosevelt waarin Roosevelts rol als opperbevelhebber van de gewapende strijdkrachten van de Verenigde Staten in de Tweede Wereldoorlog het hoofdthema is. Het boek concentreert zich op het jaar 1943: een jaar waaraan biografen van

  3. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2012-01-01

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

  4. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  5. EDITORIAL: Farewell from the outgoing Editor-in-Chief Farewell from the outgoing Editor-in-Chief

    Science.gov (United States)

    Rost, Jan Michael

    2011-01-01

    I am very pleased to announce that Professor Paul Corkum will be taking on the position of Editor-in-Chief at Journal of Physics B: Atomic, Molecular and Optical Physics (J. Phys. B) from the beginning of January 2011. During my term as Editor-in-Chief atomic, molecular and optical science has continued to change rapidly: we have seen ultracold physics widening its original emphasis on Bose-Einstein condensates to the entanglement of light and matter in the most general sense towards a science of information. At the same time attosecond science and interaction of matter with short x-ray pulses develops rapidly. I am very happy that J. Phys. B with Paul Corkum as Editor-in-Chief will play a central role in publishing exciting results from this field. I would like to thank the publishing team at J. Phys. B for their fantastic job, in particular for the quality of the refereeing system the team has been able to maintain while at the same time bringing down the publication times considerably. I thank them all for the help and support they have given me in the role of Editor-in-Chief and wish them the very best for the future. Last and certainly not least I would like to thank you, the authors, referees and readers, for the support of J. Phys. B.

  6. EDITORIAL: Incoming Editor-in-Chief Incoming Editor-in-Chief

    Science.gov (United States)

    Birch, David

    2012-01-01

    It is a pleasure and an honour for me to be taking over as Editor-in-Chief of Measurement Science and Technology. MST is well known across research communities worldwide as a leading journal in which to publish new techniques and instrumentation. It has gained this enviable position largely because of the excellent guidance of its Editorial Board and dedicated staff at Institute of Physics Publishing over many years. I want to highlight in particular the contribution of the outgoing Editor Peter Hauptmann, and other Editors before him, in making the journal truly international. We thank Peter immensely for all his hard work in leading the journal, having exceptionally served two terms, each of five years. I come into the post of Editor at a very interesting and challenging time for research. The global recession is leading to cuts in research funding in many countries, researchers and their outputs are coming under closer scrutiny than ever before, and more is being expected of them. Journals play a critical role in monitoring and maintaining research standards, but we should be careful not to assume that journal Impact Factor is the sole measure of research quality. Although expediency may sometimes demand it, Impact Factor, as practitioners know, is subject dependent. One of the great things about science and technology for me is its level playing field. The key point is still innovation no matter where the work is done or where it is published. MST has a long pedigree of being the natural home of the highest quality papers from leading researchers wishing to report novel instrumentation and techniques. 2013 will mark the 90th anniversary of MST and we look forward to celebrating in style its sustained success. I recall with pride the first paper I published in Journal of Physics E: Scientific Instruments (as MST was previously titled) back in 1977. The paper reported the design and application of an early fluorescence lifetime spectrometer that I had constructed

  7. 76 FR 17658 - National Forum for State and Territorial Chief Executives (National Forum) Program Cooperative...

    Science.gov (United States)

    2011-03-30

    ... HUMAN SERVICES Health Resources and Services Administration National Forum for State and Territorial Chief Executives (National Forum) Program Cooperative Agreement AGENCY: Health Resources and Services... Forum for State and Territorial Chief Executives (National Forum) Program Cooperative Agreement. SUMMARY...

  8. Middle Manager Role of the Chief Medical Resident: An Organizational Psychologist’s Perspective

    National Research Council Canada - National Science Library

    Berg, David Nelson; Huot, Stephen Joseph

    2007-01-01

    The role of the chief resident in internal medicine is examined through the eyes of an organizational psychologist who, over a 3-year period, met with each of 6 groups of chief residents for an average of 1...

  9. Chief Human Capital Officers Council (CHCOC)'s Members and Assistants

    Data.gov (United States)

    Office of Personnel Management — List of members of the Chief Human Capital Officers Council (CHCOC): Federal Chief Human Capital Officers (CHCOs) and Deputy CHCOs, as well as the council's chair,...

  10. Commanding in Chief, Strategic Leader Relationships in the Civil War

    Science.gov (United States)

    2012-03-12

    the principle of a civilian leader rather than a uniformed officer at the head of the military. The framers of the Constitution most likely...such as video teleconferencing, is not a panacea for overcoming ineffective communication skills. It is imperative for a Commander in Chief to...C. Waugh, “Lincoln and McClellan,” Banner Lecture Series, Virginia Historical Society, Richmond, VA, May 12, 2011, video file. http://www.c

  11. Succession planning: perspectives of chief executive officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K

    2009-01-01

    A study was conducted to explore the perceptions of chief executive officers in US hospitals regarding the origins of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study examined how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry.

  12. 75 FR 64714 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-10-20

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of closed meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel will report to the Chief of Naval Operations on the findings and recommendations of the...

  13. 75 FR 22558 - Federal Advisory Committee; Chief of Naval Operations Executive Panel; Charter Renewal

    Science.gov (United States)

    2010-04-29

    ... of the Secretary Federal Advisory Committee; Chief of Naval Operations Executive Panel; Charter... that it is renewing the charter for the Chief of Naval Operations Executive Panel (hereafter referred... any time or in response to the stated agenda of planned meeting of Chief of Naval Operations Executive...

  14. 75 FR 32418 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-06-08

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of closed meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive...'' Subcommittee to the Chief of Naval Operations. The meeting will consist of discussions of current and future...

  15. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Science.gov (United States)

    2010-01-01

    ... comply with the Federal Manager's Financial Integrity Act of 1982; (e) Develops and manages an agencywide... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31... Financial Officer § 1.31 Office of the Chief Financial Officer. The Office of the Chief Financial Officer...

  16. 46 CFR 97.45-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Master and chief engineer responsible. 97.45-1 Section... VESSELS OPERATIONS Carrying of Excess Steam § 97.45-1 Master and chief engineer responsible. It shall be the duty of the master and the chief engineer of any vessel to require that a steam pressure is not...

  17. New clinical executive models: one system's approach to chief nursing officer-chief medical officer co-leadership.

    Science.gov (United States)

    Patton, Pat; Pawar, Manoj

    2012-01-01

    The current complex and rapidly changing health care environment calls for new approaches to leadership, particularly for clinical leaders as they assume greater responsibility for identifying and managing the clinical leverage points that create value. The chief nursing officer-chief medical officer dyad as a co-leadership model is one such approach. Catholic Health Initiatives is a large, complex health care system in the United States that has embraced this partnership-based model. On the basis of Catholic Health Initiatives experience, attention to the design of such partnerships is critical for their success, and a number of guiding principles have emerged. In addition, leadership development interventions, with attention to both the individual and the partnership, can play a critical role in supporting the evolution of strong and effective clinical dyads.

  18. Who Becomes a Limited Duty Officer and Chief Warrant Officer? An Examination of Differences of Limited Duty Officers and Chief Warrant Officers

    National Research Council Canada - National Science Library

    Manuel, Walter F

    2006-01-01

    .... The results of the study revealed the background characteristics age, education, race and ethnicity groups were significantly different between the Limited Duty Officer and Chief Warrant Officer Communities...

  19. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  20. Doctors who become chief executives in the NHS: from keen amateurs to skilled professionals.

    Science.gov (United States)

    Ham, Chris; Clark, John; Spurgeon, Peter; Dickinson, Helen; Armit, Kirsten

    2011-03-01

    To investigate the experiences of doctors who become chief executives of NHS organizations, with the aim of understanding their career paths and the facilitators and barriers encountered along the way. Twenty-two medical chief executives were identified and of these 20 were interviewed. In addition two former medical chief executives were interviewed. Information was collected about the age at which they became chief executives, the number of chief executive posts held, the training they received, and the opportunities, challenges and risks they experienced. All NHS organizations in the United Kingdom in 2009. The age of medical chief executives on first appointment ranged from 36 to 64 years, the average being 48 years. The majority of those interviewed were either in their first chief executive post or had stepped down having held only one such post. The training and development accessed en route to becoming chief executives was highly variable. Interviewees were positive about the opportunity to bring about organizational and service improvement on a bigger scale than is possible in clinical work. At the same time, they emphasized the insecurities associated with being a chief executive. Doctors who become chief executives experience a change in their professional identity and the role of leaders occupying hybrid positions is not well recognized. Doctors who become chief executives are self-styled 'keen amateurs' and there is a need to provide more structured support to enable them to become skilled professionals. The new faculty of medical leadership and management could have an important role in this process.

  1. Use of copeptin in emergency patients with cardiac chief complaints.

    Science.gov (United States)

    Searle, Julia; Slagman, Anna; Stockburger, Martin; Vollert, Joern O; Müller, Christian; Muller, Reinhold; Möckel, Martin

    2015-10-01

    Combined testing of copeptin and troponin at presentation to the emergency department (ED) has been shown to possess a high negative predictive value (NPV) for ruling out acute myocardial infarction (AMI) in patients with suspected acute coronary syndrome. The aim of this study was to evaluate the diagnostic performance of the combination of copeptin and troponin for the exclusion of AMI in emergency patients with acute cardiac chief complaints and to assess diagnoses and outcome in copeptin-positive patients. In this prospective study, 537 consecutive patients with cardiac chief complaints were recruited from the ED. Blood samples were collected at admission. The overall incidence of AMI in the study sample was 14.2% (n=76). In troponin-negative patients, copeptin showed a sensitivity of 76.9% (95% confidence interval (CI) 46.2-95.0), a specificity of 64.2% (95% CI 59.2-69.0), a positive predictive value (PPV) of 6.9% (95% CI 3.3-12.2) and an NPV of 98.8% (95% CI 96.5-99.8). The highest copeptin values were observed in patients with chronic heart failure, followed by ST-elevation myocardial infarction (STEMI), acute heart failure (AHF), pneumonia and non-STEMI (NSTEMI). A copeptin-value of above 10 pmol/l increased the risk of death within three months significantly (hazard ratio (HR)=5.42 (1.81-16.21) p=0.003). Copeptin seems to be a promising biomarker for the initial evaluation of emergency patients with cardiac chief complaints. The study adds to the evidence that a single copeptin and troponin test at admission achieves a high NPV for ruling-out NSTEMI early in low-to-intermediate risk patients and thus--in combination with the clinical evaluation--seems to be of considerable relevance in emergency medicine. © The European Society of Cardiology 2014.

  2. Narrator-in-Chief:The Narrative Rhetoric of Barack Obama

    OpenAIRE

    Herron, Mark A.

    2014-01-01

    The dissertation Narrator-in-Chief: The Narrative Rhetoric of Barack Obama seeks to show how the concept of “narrative” can be used in rhetorical criticism of presidential speeches, particularly when considering the speeches and the biographical text, Dreams from My Father (1995), of Barack Obama.The use of narratives of and by presidents in the White House can be seen as an essential part of the ceremonial role of the presidency. This use of narratives in epideictic speech has increased with...

  3. 75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

    Science.gov (United States)

    2010-01-11

    ... COMMISSION 17 CFR Parts 276 Commission Guidance Regarding Independent Public Accountant Engagements Performed... publishing interpretive guidance for independent public accountants in connection with the adoption of...: General questions about this release should be referred to Bryan J. Morris, Assistant Chief Accountant...

  4. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Science.gov (United States)

    2011-08-12

    ... Accountant, or Angela Crane, Associate Chief Accountant, at (202) 551-3400, Division of Corporation Finance... of the Division of Corporation Finance. They are of assistance to issuers, their counsel, and others... Financial Accounting Standards No. 119, `Disclosure about Derivative Financial Instruments and Fair Value of...

  5. The Chief Primary Care Medical Officer: Restoring Continuity.

    Science.gov (United States)

    Doohan, Noemi; DeVoe, Jennifer

    2017-07-01

    The year 2016 marked the 20th anniversary of the hospitalist profession, with more than 50,000 physicians identifying as hospitalists. The Achilles heel of hospitalist medicine, however, is discontinuity. Despite many current payment and delivery systems rewarding this discontinuity and severing long-term relationships between patient and primary care teams at the hospital door, primary care does not stop being important when a person is admitted to the hospital. The notion of a broken primary care continuum is not an academic construct, it causes real harm to patients. As a step toward fixing the discontinuity in our health care systems, we propose that every hospital needs a Chief Primary Care Medical Officer (CPCMO), an expert in practice across the spectrum of care. The CPCMO can lead hospital efforts to create systems that ensure primary care's continuum is complete, while strengthening physician collaboration across specialties, and moving toward achieving the Quadruple Aim of enhancing patient experience, improving population health, reducing costs, and improving the work life of health care providers. For hospitals operating on value-based payment structures, anticipated improvement in measurable outcomes such as decreased length of stay, decreased readmission rates, improved transitions of care, improved patient satisfaction, improved access to primary care, and improved patient health, will enhance the rate of return on the hospital's investment. The speciality of family medicine should reevaluate our purpose, and reembrace our mission as personal physicians by championing the creation of Chief Primary Care Medical Officers. © 2017 Annals of Family Medicine, Inc.

  6. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  7. Office of the Chief Financial Officer Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2010-12-20

    In March, a review team consisting of CFOs from other national laboratories, industry, and members of the University of California Office of the President (UCOP) convened for three days to conduct a comprehensive peer review of the OCFO. This was the first time in almost a decade that the financial operations of the Laboratory had been reviewed. The Committee relayed their observations on our strengths, and their very thoughtful recommendations for improvement, which we are actively pursuing. These improvements, when implemented, will benefit the entire Laboratory for many years to come. The complete report is available on the OCFO website (www.lbl.gov/Workplace/CFO). In August, the senior management team of the OCFO participated in a strategic planning retreat. The purpose of the two and a half day exercise was, of course, to update our strategic plan, but instead of spending days developing a written document, we enlisted the expertise of a seasoned journalist who also happens to be a very talented graphic artist. He listened carefully to our ideas and committed them to a visual roadmap. All members of the OCFO, Business Managers, and the Laboratory Leadership Team reviewed this draft roadmap. By having a completely visual strategic plan that is posted widely throughout the OCFO, all employees can easily see and identify with the goals that we are all working towards. FY2010 was an extraordinary year. The Laboratory welcomed its seventh Director, Dr. Paul Alivisatos, who wasted no time communicating his vision and priorities for Berkeley Lab. They include five very ambitious initiatives: Carbon Cycle 2.0, The Next Generation Light Source, a Safe and Efficient Lab, Building Community, and Space. In response, the Office of the Chief Financial Officer (OCFO) developed twelve specific initiatives that align completely with these five priorities. We will be very focused on these in the coming fiscal year, but for now, let's review what happened in FY2010. FY2010

  8. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  9. Fund Balance With Treasury Account in the FY 1996 Financial Statements of the Defense Business Operations Fund

    National Research Council Canada - National Science Library

    1998-01-01

    This audit of the Fund Balance With Treasury Account is being performed to fulfill the requirements of the "Chief Financial Officers Act of 1990," as amended by the "Federal Financial Management Act of 1994...

  10. 29 CFR 793.9 - “Chief engineer.”

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false âChief engineer.â 793.9 Section 793.9 Labor Regulations... Exemption § 793.9 “Chief engineer.” A chief engineer is an employee who primarily supervises the operation... such engineer may be employed, and in some cases he may be assisted by part-time workers from other...

  11. Office of the Chief Financial Officer 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Kim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2013-01-31

    Fiscal Year 2012 was a year of progress and change in the Office of the Chief Financial Officer (OCFO) organization. The notable accomplishments outlined below strengthened the quality of the OCFO’s stewardship and services in support of the scientific mission of Lawrence Berkeley National Laboratory (LBNL). Three strategies were key to this progress: organizational transformation aligned with our goals; process redesign and effective use of technology to improve efficiency, and innovative solutions to meet new challenges. Over the next year we will continue to apply these strategies to further enhance our contributions to the Lab’s scientific mission. What follows is the budget, funding and costs for the office for FY 2012.

  12. An Analysis of the Correlation between Alopecia and Chief Complaints.

    Science.gov (United States)

    Lee, Sang Wook; Jang, Yoon Hee; Jeong, Eun Young

    2011-12-01

    In this study, we measured the extent of ten levels of classified symptoms by 300 (male and female) patients visiting the hair loss clinics of "S" hospitals in Gangbuk and Gangnam between January 2009 and June 2011 by analyzing the patients' chief complaints. The method of measurement was based on a symptom questionnaire possessing 51 categories. Through the statistical analysis of data mining techniques, decision trees, and logistic regression, we derived a logistic regression model and decision tree model that improved both the response rate and significant hair loss-related characteristics of the questionnaire. The results of this study indicate that dry hair, seborrheic scalps and skin, tobacco and/or coffee addiction, anxiety, nausea, indigestion, and facial flushing correlate to hair loss. We anticipate that the subjective symptoms of hair loss can provide a foundation for preventing secondary diseases and provide clinical data information during the period of treatment. This can contribute to the improvement of patient satisfaction after customized treatment.

  13. Maturity and age influence chief cell ability to transdifferentiate into metaplasia.

    Science.gov (United States)

    Weis, Victoria G; Petersen, Christine P; Weis, Jared A; Meyer, Anne R; Choi, Eunyoung; Mills, Jason C; Goldenring, James R

    2017-01-01

    The plasticity of gastric chief cells is exemplified by their ability to transdifferentiate into spasmolytic polypeptide-expressing metaplasia (SPEM) after parietal cell loss. We sought to determine if chief cell maturity is a limiting factor in the capacity to transdifferentiate. Mist1(-)(/-) mice, previously shown to form only immature chief cells, were treated with DMP-777 or L635 to study the capability of these immature chief cells to transdifferentiate into a proliferative metaplastic lineage after acute parietal cell loss. Mist1(-/-) mice treated with DMP-777 showed fewer chief cell to SPEM transitions. Mist1(-/-) mice treated with L635 demonstrated significantly fewer proliferative SPEM cells compared with control mice. Thus immature chief cells were unable to transdifferentiate efficiently into SPEM after acute parietal cell loss. To determine whether chief cell age affects transdifferentiation into SPEM, we used tamoxifen to induce YFP expression in chief cells of Mist1(CreER/+);Rosa(YFP) mice and subsequently treated the cells with L635 to induce SPEM at 1 to 3.5 mo after tamoxifen treatment. After L635 treatment to induce acute parietal cell loss, 43% of all YFP-positive cells at 1 mo posttamoxifen were SPEM cells, of which 44% of these YFP-positive SPEM cells were proliferative. By 2 mo after tamoxifen induction, only 24% of marked SPEM cells were proliferating. However, by 3.5 mo after tamoxifen induction, only 12% of marked chief cells transdifferentiated into SPEM and none were proliferative. Thus, as chief cells age, they lose their ability to transdifferentiate into SPEM and proliferate. Therefore, both functional maturation and age limit chief cell plasticity. Previous investigations have indicated that spasmolytic polypeptide-expressing metaplasia (SPEM) in the stomach arises from transdifferentiation of chief cells. Nevertheless, the intrinsic properties of chief cells that influence transdifferentiation have been largely unknown. We now report

  14. Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective

    Science.gov (United States)

    2016-03-28

    Management (DHA- CRM ), agreed with Recommendations 1 and 2. The Chief stated that the service -level agreements should be updated to provide...Chief Management Officer DFAS Defense Finance and Accounting Service DHA Defense Health Agency DHA- CRM Defense Health Agency–Contract Resource...Accounting Service 2 Please provide Management Comments by April 29, 2016. DODIG-2016-064 │ iii INSPECTOR GENERAL DEPARTMENT OF DEFENSE 4800 MARK CENTER DRIVE

  15. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  16. Chief Executive Officer and Chief Financial Officer compensation relationship to company performance in state-owned entities

    Directory of Open Access Journals (Sweden)

    Mark H.R. Bussin

    2017-10-01

    Full Text Available Background: Optimal contracting continues to dominate boardroom and dinner discussions worldwide in light of the 2008 global financial crisis and especially in South Africa, due to the growing income gap. Increased scrutiny is being placed on South African state-owned entities (SOEs, as a result of the seemingly poor performance of SOEs. Some of the SOEs are reported to have received financial bailouts from taxpayers’ money, while executives are raking in millions of rands in remuneration, provoking some concerns on the alignment of executive pay to company performance in SOEs. Aim: The study will assist remuneration committees and policymakers in the structuring of executive pay in SOEs to ensure alignment to company performance. Setting: The study sought to assess, based on empirical evidence, if there is a positive relationship between Chief Executive Officer (CEO and Chief Financial Officer (CFO remuneration and company performance in South African SOEs in the period between 2010 and 2014. All 21 Schedule 2 SOEs were included in the study. Methods: The research was a quantitative archival research methodology. Correlation and multiple regression analysis were the main statistical techniques used in this study. Results: Contrary to popular media, a positive relationship between CEO and CFO remuneration (fixed pay and short-term incentives and company performance in SOEs was observed. Company size appears to be the key determiner of fixed pay in SOEs. The positive relationship was mainly noted on absolute profitability measurements like EBITDA (earnings before interest and tax and depreciation and amortisation and net profit. Conclusion: SOE remuneration committees and policymakers should maintain the positive relationship; however, more emphasis should be placed on financial efficiency measurements so as to enhance efficiencies in SOEs.

  17. An International Collaboration for the Training of Medical Chief Residents in Rwanda.

    Science.gov (United States)

    Walker, Tim; Dusabejambo, Vincent; Ho, Janet J; Karigire, Claudine; Richards, Bradley; Sofair, Andre N

    The year-long position of chief medical resident is a time-honored tradition in the United States that serves to provide the trainee with an opportunity to gain further skills as a clinician, leader, teacher, liaison, and administrator. However, in most training programs in the developing world, this role does not exist. We sought to develop a collaborative program to train the first medical chief residents for the University of Rwanda and to assess the impact of the new chief residency on residency training, using questionnaires and qualitative interviews with Rwandan faculty, chief residents, and residents. The educational context and the process leading up to the appointment of Rwandan chief residents, including selection, job description, and necessary training (in the United States and Rwanda), are described. One year after implementation, we used a parallel, mixed methods approach to evaluate the new chief medical resident program through resident surveys as well as semistructured interviews with key informants, including site chief residents, chief residents, and faculty. We also observed chief residents and site chief residents at work and convened focus groups with postgraduate residents to yield additional qualitative information. Rwandan faculty and residents generally felt that the new position had improved the educational and administrative structure of the teaching program while providing a training ground for future academicians. A collaborative training program between developing and developed world academic institutions provides an efficient model for the development of a new chief residency program in the developing world. Copyright © 2016 Icahn School of Medicine at Mount Sinai. Published by Elsevier Inc. All rights reserved.

  18. Announcement: New Editor-in-Chief Robert C. Kennicutt

    Science.gov (United States)

    Abt, Helmut A.

    1999-05-01

    Effective 1999 July 1, all new manuscripts for Part 1 of The Astrophysical Journal and The Astrophysical Journal Supplement Series should be sent to Dr. Robert C. Kennicutt, Editor-in-Chief The Astrophysical Journal Steward Observatory University of Arizona Tucson, AZ 85721-0065 The other means of contact are telephone, (520) 621-5145 FAX, (520) 621-5153 and e-mail, apj@as.arizona.edu. For express packages please use the street address of 933 North Cherry Avenue. Dr. Kennicutt will be assisted by several of my loyal coworkers, who will move across the street. Manuscripts received before July 1 will be handled by the current editor until most of their problems have been resolved, at which point the remainder will be sent to Dr. Kennicutt's office. Manuscripts for the Letters should, as before, be sent directly to Dr. Alex Dalgarno at the Center for Astrophysics in Cambridge, MA. We are fortunate that a person with as much experience in research and proven good judgment as Dr. Kennicutt is willing to accept this difficult and time-consuming responsibility. He will be only the seventh Managing Editor or Editor-in-Chief that this Journal has had in its 104 years. Please give him the cooperation and help that you have given the current editor. It has been my privilege to work for 28 years with many of the best astrophysicists in the world and to publish their papers. This was done with the help of the AAS Publications Board and AAS officers, the efforts of Peter Boyce and Evan Owens who made the on-line edition of the Journal possible, three Associate Editors, a score of Scientific Editors, a hardworking staff of six in Tucson, up to 25 production controllers and manuscript editors at the University of Chicago Press, and the thousands of astronomers throughout the world who served as referees. The original masthead called this journal ``An International Review of Spectroscopy and Astronomical Physics.'' That subtitle is no longer appropriate because we do not publish

  19. Announcement: New Editor-In-Chief, Robert C. Kennicutt, Jr.

    Science.gov (United States)

    Abt, Helmut A.

    1999-06-01

    Effective 1999 July 1, all new manuscripts for Part 1 of The Astrophysical Journal and The Astrophysical Journal Supplement Series should be sent to Dr. Robert C. Kennicutt, Jr., Editor-in-Chief The Astrophysical Journal Steward Observatory University of Arizona Tucson, AZ 85721-0065 The other means of contact are telephone, (520) 621-5145 FAX, (520) 621-5153 and e-mail, apj@as.arizona.edu. For express packages please use the street address of 933 North Cherry Avenue. Dr. Kennicutt will be assisted by several of my loyal coworkers, who will move across the street. Manuscripts received before July 1 will be handled by the current editor until most of their problems have been resolved, at which point the remainder will be sent to Dr. Kennicutt's office. Manuscripts for the Letters should, as before, be sent directly to Dr. Alex Dalgarno at the Center for Astrophysics in Cambridge, MA. We are fortunate that a person with as much experience in research and proven good judgment as Dr. Kennicutt is willing to accept this difficult and time-consuming responsibility. He will be only the seventh Managing Editor or Editor-in-Chief that this Journal has had in its 104 years. Please give him the cooperation and help that you have given the current editor. It has been my privilege to work for 28 years with many of the best astrophysicists in the world and to publish their papers. This was done with the help of the AAS Publications Board and AAS officers, the efforts of Peter Boyce and Evan Owens who made the on-line edition of the Journal possible, three Associate Editors, a score of Scientific Editors, a hardworking staff of six in Tucson, up to 25 production controllers and manuscript editors at the University of Chicago Press, and the thousands of astronomers throughout the world who served as referees. The original masthead called this journal ``An International Review of Spectroscopy and Astronomical Physics.'' That subtitle is no longer appropriate because we do not

  20. EDITORIAL: Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Garcia, Ephrahim

    2008-02-01

    I am Professor Ephrahim Garcia, an Associate Professor at Sibley School of Mechanical and Aerospace Engineering at Cornell University in Ithaca, New York. I have been at Cornell University since 2002, spent four years as a Program Manager at the Defense Advanced Research Project Agency from 1998-2002, and before that seven years at the Department of Mechanical Engineering at Vanderbilt University in Nashville, Tennessee. I have served on the Editorial Advisory Board of Smart Materials and Structures (SMS) for the last six years. It is a humbling thing to be asked to take up the post of Editor-in-Chief in a field with so many talented researchers. I would like to say a heartfelt thanks to the members of the Editorial Board and IOP Publishing for their confidence in me. Most importantly, I would like to thank Professor Vijay Varadan of the University of Arkansas and Professor Richard Claus of Virginia Polytechnic Institute and State University for their efforts in launching the journal 16 years ago. They have been stewards, promoters and, especially Vijay, key to the operation and function of SMS for all these years, and our research community is indebted to them. Professors Varadan and Claus have dedicated their careers to the area of smart materials and structures and we are very grateful for their leadership, mentoring and contribution. SMS is a thriving journal offering papers on all technical areas concerned with smart materials, systems and structures from the micro- and nanoscale to the macroscale. The journal is undergoing some major changes, including the recent transferal of papers to IOP Publishing's peer-review management system. With this new system authors can expect fast publication times of around 4 or 5 months from submission, and excellent author service. In this world of ever changing technology, the Editorial Board and I aim to reduce the time to publication for researchers in this exciting area of science and engineering. I am in the process of

  1. 76 FR 28216 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2011-05-16

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of open meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel... Drive, Alexandria, VA 22311-1846. FOR FURTHER INFORMATION CONTACT: LCDR Don Rauch, CNO Executive Panel...

  2. 75 FR 7453 - Notice of Open Meeting of the Chief of Naval Operations (CNO) Executive Panel

    Science.gov (United States)

    2010-02-19

    ... Department of the Navy Notice of Open Meeting of the Chief of Naval Operations (CNO) Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice. SUMMARY: The CNO Executive Panel will deliberate on the findings... consideration by the Chief of Naval Operations Executive Panel at any time or in response to the agenda of the...

  3. 77 FR 5498 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2012-02-03

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of Open Meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel...-1846. FOR FURTHER INFORMATION CONTACT: LCDR Don Rauch, CNO Executive Panel, 4825 Mark Center Drive...

  4. 75 FR 54857 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-09-09

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of open meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel..., VA 22311-1846. FOR FURTHER INFORMATION CONTACT: Ms. Bree Hartlage, CNO Executive Panel, 4825 Mark...

  5. 75 FR 52518 - Meeting of the Chief of Naval Operations (CNO) Executive Panel

    Science.gov (United States)

    2010-08-26

    ... Department of the Navy Meeting of the Chief of Naval Operations (CNO) Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of closed meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel will report on the findings and recommendations of the Cyber Warfare Subcommittee to the CNO...

  6. 75 FR 53959 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-09-02

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of open meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel... Center Drive, Alexandria, VA 22311-1846. FOR FURTHER INFORMATION CONTACT: LCDR Don Rauch, CNO Executive...

  7. 76 FR 30322 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2011-05-25

    ... No: 2011-12932] DEPARTMENT OF DEFENSE Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of open meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel will deliberate on the findings and proposed recommendations of...

  8. 76 FR 20346 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2011-04-12

    ... Department of the Navy Meeting of the Chief of Naval Operations Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of Open Meeting. SUMMARY: The Chief of Naval Operations (CNO) Executive Panel... future operations. DATES: The meeting will be held on April 26, 2011, from 1:30 p.m. to 3:30 p.m...

  9. 76 FR 67471 - Delegation Authority for the Office of the Chief Information Officer

    Science.gov (United States)

    2011-11-01

    ...: Juanita Galbreath, Deputy Chief Information Officer for Cyber Security and Privacy, Office of the Chief... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND.... 3506), the Privacy Act of 1974 (5 U.S.C. 552(a)), and the E-Government Act of 2002. The CIO shall...

  10. The Self-Perceived Leadership Styles of Chief State School Officers and Models of Educational Governance

    Science.gov (United States)

    Wiggins, Lori A.

    2013-01-01

    This study examined the leadership styles of the chief state school officers of the United States and the District of Columbia. The entire population of 51 chief state school officers was surveyed and a response rate of 60% was obtained. The study examined the relationship between the leadership style, select demographic variables, and the…

  11. 32 CFR 13.3 - Office of the Chief Defense Counsel.

    Science.gov (United States)

    2010-07-01

    ... Chief Defense Counsel shall report directly to the Deputy General Counsel (Personnel and Health Policy...) The Chief Defense Counsel shall inform the Deputy General Counsel (Personnel and Health Policy) of the... service school, academy, college or university; or in any other capacity that the Judge Advocate General...

  12. 8 CFR 1003.9 - Office of the Chief Immigration Judge.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Office of the Chief Immigration Judge. 1003.9 Section 1003.9 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE GENERAL PROVISIONS EXECUTIVE OFFICE FOR IMMIGRATION REVIEW Office of the Chief Immigration Judge...

  13. 46 CFR 78.55-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 3 2010-10-01 2010-10-01 false Master and chief engineer responsible. 78.55-1 Section... OPERATIONS Carrying of Excess Steam § 78.55-1 Master and chief engineer responsible. It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a steam pressure is...

  14. 46 CFR 196.45-1 - Master and chief engineer responsible.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Master and chief engineer responsible. 196.45-1 Section... VESSELS OPERATIONS Carrying of Excess Steam § 196.45-1 Master and chief engineer responsible. (a) It shall be the duty of the master and the engineer in charge of the boilers of any vessel to require that a...

  15. 22 CFR 136.5 - Chief of mission policies, rules or procedures.

    Science.gov (United States)

    2010-04-01

    ..., markets, exchange rate factors, and accommodation exchange facilities, the chief of mission to each... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Chief of mission policies, rules or procedures. 136.5 Section 136.5 Foreign Relations DEPARTMENT OF STATE MISCELLANEOUS PERSONAL PROPERTY DISPOSITION...

  16. Table of Contents | Editor-in-Chief | Ghana Journal of Linguistics

    African Journals Online (AJOL)

    Ghana Journal of Linguistics. Journal Home · ABOUT · Advanced Search · Current Issue · Archives · Journal Home > Vol 6, No 1 (2017) >. Log in or Register to get access to full text downloads. Username, Password, Remember me, or Register. Table of Contents. Editor-in-Chief Editor-in-Chief. Abstract. Table of Contents ...

  17. 29 CFR 793.11 - Combination announcer, news editor and chief engineer.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Combination announcer, news editor and chief engineer. 793... editor and chief engineer. The 13(b)(9) exemption, as was made clear during the debate on the amendment... as a news editor. In such cases, the primary employment test under the section 13(b)(9) exemption...

  18. The Role of the Chief Student Affairs Officer in Promoting the Jesuit Mission of the University

    Science.gov (United States)

    Reiter, Lisa Rose

    2012-01-01

    "The Role of the Chief Student Affairs Officer in Promoting the Jesuit Mission of the University" is a qualitative comparative case study of three lay (non-cleric, non-Jesuit) chief student affairs officers employed in three U.S. Jesuit higher educational institutions. As the number of Jesuits decreases, a significant question is how the…

  19. 14 CFR 385.10 - Authority of Chief Administrative Law Judge, Office of Hearings.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Authority of Chief Administrative Law Judge... TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.10 Authority of Chief Administrative Law Judge, Office of...

  20. The origin of pre-neoplastic metaplasia in the stomach: Chief cells emerge from the Mist

    Energy Technology Data Exchange (ETDEWEB)

    Goldenring, James R., E-mail: jim.goldenring@vanderbilt.edu [Nashville Department of Veterans Affairs Medical Center, Nashville, TN (United States); Departments of Surgery and Cell and Developmental Biology, Epithelial Biology Center, Vanderbilt University School of Medicine, Nashville, TN (United States); Nam, Ki Taek [Nashville Department of Veterans Affairs Medical Center, Nashville, TN (United States); Departments of Surgery and Cell and Developmental Biology, Epithelial Biology Center, Vanderbilt University School of Medicine, Nashville, TN (United States); Mills, Jason C. [Divison of Gastroenterology, Departments of Medicine, Pathology, and Developmental Biology, Washington University School of Medicine, St. Louis, MO (United States)

    2011-11-15

    The digestive-enzyme secreting, gastric epithelial chief (zymogenic) cell is remarkable and underappreciated. Here, we discuss how all available evidence suggests that mature chief cells in the adult, mammalian stomach are postmitotic, slowly turning over cells that arise via a relatively long-lived progenitor, the mucous neck cell, The differentiation of chief cells from neck cells does not involve cell division, and the neck cell has its own distinct pattern of gene expression and putative physiological function. Thus, the ontogeny of the normal chief cell lineage exemplifies transdifferentiation. Furthermore, under pathophysiogical loss of acid-secreting parietal cell, the chief cell lineage can itself trasndifferentiate into a mucous cell metaplasia designated Spasmolytic Polypeptide Expressing Metaplasia (SPEM). Especially in the presence of inflammation, this metaplastic lineage can regain proliferative capacity and, in humans may also further differentiate into intestinal metaplasia. The results indicate that gastric fundic lineages display remarkable plasticity in both physiological ontogeny and pathophysiological pre-neoplastic metaplasia.

  1. Feasibility of an innovative third-year chief resident system: an internal medicine residency leadership study

    Directory of Open Access Journals (Sweden)

    Victor O. Kolade

    2014-07-01

    Full Text Available Introduction: The role of the internal medicine chief resident includes various administrative, academic, social, and educational responsibilities, fulfillment of which prepares residents for further leadership tasks. However, the chief resident position has historically only been held by a few residents. As fourth-year chief residents are becoming less common, we considered a new model for rotating third-year residents as the chief resident. Methods: Online surveys were given to all 29 internal medicine residents in a single university-based program after implementation of a leadership curriculum and specific job description for the third-year chief resident. Chief residents evaluated themselves on various aspects of leadership. Participation was voluntary. Descriptive statistics were generated using SPSS version 21. Results: Thirteen junior (first- or second-year resident responses reported that the chief residents elicited input from others (mean rating 6.8, were committed to the team (6.8, resolved conflict (6.7, ensured efficiency, organization and productivity of the team (6.7, participated actively (7.0, and managed resources (6.6. Responses from senior residents averaged 1 point higher for each item; this pattern repeated itself in teaching evaluations. Chief resident self-evaluators were more comfortable running a morning report (8.4 than with being chief resident (5.8. Conclusion: The feasibility of preparing internal medicine residents for leadership roles through a rotating PGY-3 (postgraduate year chief residency curriculum was explored at a small internal medicine residency, and we suggest extending the study to include other programs.

  2. Feasibility of an innovative third-year chief resident system: an internal medicine residency leadership study

    Science.gov (United States)

    Kolade, Victor O.; Staton, Lisa J.; Jayarajan, Ramesh; Bentley, Nanette K.; Huang, Xiangke

    2014-01-01

    Introduction The role of the internal medicine chief resident includes various administrative, academic, social, and educational responsibilities, fulfillment of which prepares residents for further leadership tasks. However, the chief resident position has historically only been held by a few residents. As fourth-year chief residents are becoming less common, we considered a new model for rotating third-year residents as the chief resident. Methods Online surveys were given to all 29 internal medicine residents in a single university-based program after implementation of a leadership curriculum and specific job description for the third-year chief resident. Chief residents evaluated themselves on various aspects of leadership. Participation was voluntary. Descriptive statistics were generated using SPSS version 21. Results Thirteen junior (first- or second-year) resident responses reported that the chief residents elicited input from others (mean rating 6.8), were committed to the team (6.8), resolved conflict (6.7), ensured efficiency, organization and productivity of the team (6.7), participated actively (7.0), and managed resources (6.6). Responses from senior residents averaged 1 point higher for each item; this pattern repeated itself in teaching evaluations. Chief resident self-evaluators were more comfortable running a morning report (8.4) than with being chief resident (5.8). Conclusion The feasibility of preparing internal medicine residents for leadership roles through a rotating PGY-3 (postgraduate year) chief residency curriculum was explored at a small internal medicine residency, and we suggest extending the study to include other programs. PMID:25147630

  3. EDITORIAL: A word from the new Editor-in-Chief A word from the new Editor-in-Chief

    Science.gov (United States)

    Mostowski, Jan

    2011-01-01

    TIn the autumn of 2010 I became the Editor-in Chief of European Journal of Physics (EJP). EJP is a place for teachers, instructors and professors to exchange their views on teaching physics at university level and share their experience. It is general opinion that no good research is possible without connection with good, high-quality teaching, at the university level in particular. Therefore excellence in physics teaching is important to the physics community. European Journal of Physics is proud of its contribution to achieving this goal. As Editor-in-Chief, I will continue to work to this general objective of the journal. We will publish articles on specific topics in physics, stressing originality of presentation and suitability for use in students'laboratories, lectures and physics teaching in general. We will also publish more pedagogical papers presenting the achievements of particular teaching methods. In addition, we will continue to publish special sections on particular areas of physics, as well as the annual special section on physics competitions. European Journal of Physics is in good shape. Due to the work of the previous editors and the publisher, the readership is high and growing steadily, and many excellent papers are being submitted and published. I hope that this positive trend for the journal will continue, and I will do my best to keep to this high standard. A few words about myself. I work in the Institute of Physics in Warsaw, Poland. My main research interests are in theoretical quantum optics and I have published about 80 research papers on this topic. For many years I was involved in teaching physics at university and in high school. I am a co-author of a textbook on physics for high-school students and of a problem book in quantum mechanics. For the last ten years, I have been involved in the International Physics Olympiad and over the last few years I have been a member of the Editorial Board of European Journal of Physics.

  4. Professor Sir Mark Walport Government Chief Scientific Adviser Head of Government Science and Engineering Profession Chief Executive Designate of UK Research and Innovation United Kingdom of Great Britain and Northern Ireland

    CERN Multimedia

    Bennett, Sophia Elizabeth

    2017-01-01

    Professor Sir Mark Walport Government Chief Scientific Adviser Head of Government Science and Engineering Profession Chief Executive Designate of UK Research and Innovation United Kingdom of Great Britain and Northern Ireland

  5. The Chief Joseph Hatchery Program 2013 Annual Report

    Science.gov (United States)

    Baldwin, Casey; Pearl, Andrea; Laramie, Matthew; Rohrback, John; Phillips, Pat; Wolf, Keith

    2016-01-01

    The Chief Joseph Hatchery is the fourth hatchery obligated under the Grand Coulee Dam/Dry Falls project, originating in the 1940s. Leavenworth, Entiat, and Winthrop National Fish Hatcheries were built and operated as mitigation for salmon blockage at Grand Coulee Dam, but the fourth hatchery was not built, and the obligation was nearly forgotten. After the Colville Tribes successfully collaborated with the United States to resurrect the project, planning of the hatchery began in 2001 and construction was completed in 2013. The monitoring program began in 2012 and adult Chinook Salmon were brought on station for the first time in June 2013. BPA is the primary funding source for CJH, and the Mid-Columbia PUDs (Douglas, Grant and Chelan County) have entered into cost-share agreements with the tribes and BPA in order to meet some of their mitigation obligations. The CJH production level was set at 60% in 2013 in order to train staff and test hatchery facility systems during the first year of operation. Leavenworth National Fish Hatchery (LNFH) provided 422 Spring Chinook broodstock in June, 2013; representing the official beginning of CJH operations. In July and August the CCT used a purse seine vessel to collect 814 summer/fall Chinook as broodstock that were a continuation and expansion of the previous Similkameen Pond program. In-hatchery survival for most life stages exceeded survival targets and, as of April 2014, the program was on track to exceed the 60% production target for its start-up year. The CJH monitoring project collected field data to determine Chinook population status, trend, and hatchery effectiveness centered on five major activities; 1) rotary screw traps (juvenile outmigration, natural-origin smolt PIT tagging) 2) beach seine (naturalorigin smolt PIT tagging) 3) lower Okanogan adult fish pilot weir (adult escapement, proportion of hatchery-origin spawners [pHOS], broodstock) 4) spawning ground surveys (redd and carcass surveys)(viable salmonid

  6. EDITORIAL: Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Bhattacharya, P.

    2004-04-01

    On 1 January, 2004, I assumed the position of Editor-in-Chief of Journal of Physics D: Applied Physics. I will start by saying that I will do my best to justify the confidence of the journal management and publishing staff in my abilities. I was fortunate to have been able to work, as an Editorial Board member, with my predecessor, the previous Editor-in-Chief, Professor Allister Ferguson. Allister has provided a high degree of intellectual stewardship for the journal in the last five years. He has made the job appear a worthy challenge for me. I therefore take this opportunity to thank Allister on behalf of the Editorial Board and publishing staff of the journal. Several other factors contributed to my decision to accept this position. The first is the group of people who actually go about the business of publishing. The Senior Publisher, Nicola Gulley (and her predecessor Sophy Le Masurier); the Managing Editor, Jill Membrey; the Publishing Administrators, Nina Blakesley and Sarah Towell; the Production Editor, Katie Gerrard and their office staff form an amazing group and have managed to make the operation of the journal incredibly efficient. An index of this is the speed with which incoming manuscripts are processed. The average time between the receipt of a manuscript and its web publication, if accepted, is 130 days. This is three to five times shorter than for most other journals. A factor that contributes to this success is a responsive pool of referees that the publishing staff have as a valuable resource. Ultimately, the standard bearers of any journal are the referees. Therefore, a grateful `thank you' is due from all of us at J. Phys. D to all our referees, who diligently perform this honourable task. The Associate Editors of the journal, Professors Lawler, Margaritondo and O'Grady, also provide immense scientific leadership. They help in defining new directions for the journal and in the publishing process. Last, but not least, a remarkable asset of

  7. The Chief Resident Role in Emergency Medicine Residency Programs

    Directory of Open Access Journals (Sweden)

    Hafner, John W. Jr., MD, MPH

    2010-05-01

    Full Text Available Study Objectives: Although other specialties have examined the role of the chief resident (CR, the role and training of the emergency medicine (EM CR has largely been undefined.Methods: A survey was mailed to all EM CRs and their respective program directors (PD in 124 EM residency programs. The survey consisted of questions defining demographics, duties of the typical CR, and opinions regarding the level of support and training received. Multiple choice, Likert scale (1 strong agreement, 5 strong disagreement and short-answer responses were used. We analyzed associations between CR and PD responses using Chi-square, Student’s T and Mann-Whitney U tests.Results: Seventy-six percent of CRs and 65% of PDs responded and were similar except for age (31 vs. 42 years; p<0.001. CR respondents were most often male, in year 3 of training and held the position for 12 months. CRs and PDs agreed that the assigned level of responsibility is appropriate (2.63 vs. 2.73, p=0.15; but CRs underestimate their influence in the residency program (1.94 vs. 2.34, p=0.002 and the emergency department (2.61 vs. 3.03, p=0.002. The majority of CRs (70% and PDs (77% report participating in an extramural training program, and those CRs who participated in training felt more prepared for their job duties (2.26 vs. 2.73; p=0.03.Conclusion: EM CRs feel they have appropriate job responsibility but believe they are less influential in program and department administration than PD respondents. Extramural training programs for incoming CRs are widely used and felt to be helpful. [West J Emerg Med. 2010; 11(2:120-125.

  8. What is a hospital bed day worth? A contingent valuation study of hospital Chief Executive Officers.

    Science.gov (United States)

    Page, Katie; Barnett, Adrain G; Graves, Nicholas

    2017-02-14

    Decreasing hospital length of stay, and so freeing up hospital beds, represents an important cost saving which is often used in economic evaluations. The savings need to be accurately quantified in order to make optimal health care resource allocation decisions. Traditionally the accounting cost of a bed is used. We argue instead that the economic cost of a bed day is the better value for making resource decisions, and we describe our valuation method and estimations for costing this important resource. We performed a contingent valuation using 37 Australian Chief Executive Officers' (CEOs) willingness to pay (WTP) to release bed days in their hospitals, both generally and using specific cases. We provide a succinct thematic analysis from qualitative interviews post survey completion, which provide insight into the decision making process. On average CEOs are willing to pay a marginal rate of $216 for a ward bed day and $436 for an Intensive Care Unit (ICU) bed day, with estimates of uncertainty being greater for ICU beds. These estimates are significantly lower (four times for ward beds and seven times for ICU beds) than the traditional accounting costs often used. Key themes to emerge from the interviews include the importance of national funding and targets, and their associated incentive structures, as well as the aversion to discuss bed days as an economic resource. This study highlights the importance for valuing bed days as an economic resource to inform cost effectiveness models and thus improve hospital decision making and resource allocation. Significantly under or over valuing the resource is very likely to result in sub-optimal decision making. We discuss the importance of recognising the opportunity costs of this resource and highlight areas for future research.

  9. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Nielsch, Kornelius

    2012-01-01

    On 1 January 2012 I will be assuming the position of Editor-in-Chief of the journal Semiconductor Science and Technology (SST). I am flattered by the confidence expressed in my ability to carry out this challenging job and I will try hard to justify this confidence. The previous Editor-in-Chief, Laurens Molenkamp, University of Würzburg, Germany, has worked tirelessly for the last ten years and has done an excellent job for the journal. Everyone at the journal is profoundly grateful for his leadership and for his achievements In 2012 several new members will join the Editorial Board: Professor Deli Wang (University of California, San Diego) with considerable expertise in semiconductor nanowires, Professor Saskia Fischer (Humboldt University, Berlin, Germany) with a background in semiconductor quantum devices, and Professor Erwin Kessels (Eindhoven University of Technology, Netherlands) with extensive experience in plasma processing of thin films and gate oxides. In particular, I want to express my gratitude to Professor Israel Bar-Joseph (Weizmann Institute of Science, Israel) and Professor Maria Tamargo (The City College of New York, USA), who will leave next year and who have vigorously served the Editorial Board for years. The journal has recently introduced a fast-track option for manuscripts. This option is a high-quality, high-profile outlet for new and important research across all areas of semiconductor research. Authors can expect to receive referee reports in less than 20 days from submission. Once accepted, you can expect the articles to be online within two or three weeks from acceptance and to be published in print in less than a month. Furthermore, all fast-track communications published in 2011 will be free to read for ten years. More detailed information on fast-track publication can be found on the following webpage: http://iopscience.iop.org/0268-1242/page/Fast track communications It is encouraging to see that since the journal introduced pre

  10. Transformational Leadership: The Chief Nursing Officer Role in Leading Quality and Patient Safety.

    Science.gov (United States)

    Jones, Pam; Polancich, Shea; Steaban, Robin; Feistritzer, Nancye; Poe, Terri

    This department column highlights leadership perspectives of quality and patient safety practice. The purpose of this article is to provide strategic direction for transformational quality and safety leadership as the chief nursing officer (CNO) within the academic medical center environment.

  11. CREW CHIEF: A computer graphics simulation of an aircraft maintenance technician

    Science.gov (United States)

    Aume, Nilss M.

    1990-01-01

    Approximately 35 percent of the lifetime cost of a military system is spent for maintenance. Excessive repair time is caused by not considering maintenance during design. Problems are usually discovered only after a mock-up has been constructed, when it is too late to make changes. CREW CHIEF will reduce the incidence of such problems by catching design defects in the early design stages. CREW CHIEF is a computer graphic human factors evaluation system interfaced to commercial computer aided design (CAD) systems. It creates a three dimensional man model, either male or female, large or small, with various types of clothing and in several postures. It can perform analyses for physical accessibility, strength capability with tools, visual access, and strength capability for manual materials handling. The designer would produce a drawing on his CAD system and introduce CREW CHIEF in it. CREW CHIEF's analyses would then indicate places where problems could be foreseen and corrected before the design is frozen.

  12. The system chief nurse executive role: sign of the changing times?

    Science.gov (United States)

    Clark, Joan Shinkus

    2012-01-01

    As the health care system landscape continues to evolve toward more integrated care, a trend toward consolidation of hospitals into larger systems continues. The systems are more than the traditional hospital-centric structures, as acute care becomes just one component to a larger system that includes ambulatory care, acute and post-acute care, chronic disease and end-of-life management, and all structures in between. To provide leadership in these new models, there have been an increasing number of system chief nurse executives hired both to facilitate the integration of care and to align and standardize nursing practice across the continuum. By definition, the role of the system chief nurse executive differs from that of the entity chief nursing officer. A crosswalk is presented that describes the differences between the roles and reflects on the implication for system chief nurse executives during our changing times.

  13. Seabrook, N.H. Wastewater Treatment Plant Chief Operator Recognized for Outstanding Service

    Science.gov (United States)

    Dustin Price, a resident of Berwick Maine and the Chief Operator of the Seabrook, N.H. Wastewater Treatment Plant, was honored by EPA with a 2016 Regional Wastewater Treatment Plant Operator of the Year Excellence Award.

  14. Upper Blackstone Water Pollution Abatement District Chief Operator Recognized for Outstanding Service

    Science.gov (United States)

    Joseph Nowak, a resident of Ware Mass. and Chief Operator of the Upper Blackstone Water Pollution Abatement District (District) in Milbury, Mass., was honored by EPA with a 2016 Regional Wastewater Treatment Plant Operator of the Year Excellence Award.

  15. Health Informatics in the Public Health 3.0 Era: Intelligence for the Chief Health Strategists

    OpenAIRE

    DeSalvo, Karen; Wang, Y. Claire

    2016-01-01

    This commentary discusses health informatics in the Public Health 3.0 era and the role of chief health strategists to leverage data and partnerships to address the inputs to the public's health, including the broader social determinants.

  16. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  17. P.R. Subramanian (Chief Editor). Kriyavill Tarkalat Tamil Akarati ...

    African Journals Online (AJOL)

    tian traditional usage of Tamil words has been considered, taking into account ... words. However, since this dictionary caters for words used in modem Tamil, foreign words now commonly used in speech and writing have been included. This has resulted in ... However, the spelling of foreign words creates slight distortions.

  18. Maintaining patient accounts performance during downsizing.

    Science.gov (United States)

    Senters, E M

    1994-05-01

    Patient accounts managers and chief financial officers (CFOs) are facing difficult issues during this current period of change in health care. The realities of today's lower rates of reimbursement and the uncertainties of healthcare reform have forced hospital management teams to reduce costs strategically to maintain adequate financial performance. One method often employed is "downsizing"--reducing staffing levels. Even those facilities that have not found it necessary to reduce staff through a formal layoff plan must seriously evaluate whether or not to replace employees who retire or terminate voluntarily. Patient accounts departments that have not yet been forced to downsize should be prepared for such an event; those that are currently struggling to maintain performance as a result of downsizing can improve their operations by addressing certain key areas.

  19. EDITORIAL: Greetings from the new Editor-in-Chief Greetings from the new Editor-in-Chief

    Science.gov (United States)

    Gardner, Jason S.

    2012-01-01

    As I begin my tenure as Editor-in-Chief of Journal of Physics: Condensed Matter (JPCM), I look upon this opportunity as both an honour and a real challenge. The journal is in great shape thanks to the work of my predecessors, Marshall Stoneham and David Ferry. The journal's solid reputation is based largely on the work these gentlemen have done over the past decade. The other main reason for the success of JPCM is the amazing staff in Bristol; keep up the good work, please. When discussing the journal with scientists from all corners of the globe, one thing is always mentioned—JPCM is a very reliable journal with well-written, high-quality papers, and a fast but rigorous peer-review process that provides fair, detailed and constructive referee reports for the benefit of authors. This is due almost entirely to our great authors and referees; we rely on them every day—thank you. As the new Editor-in-Chief I hope to continue to improve still further the journal's status in condensed matter science. As mentioned above, our reputation is excellent, but the reality is that we live in a world of bibliometrics and rankings. Over the past few years JPCM has been repositioned as a journal at the forefront of condensed matter physics, and the impact of the journal should increase further as a result of continued emphasis on commissioning in cutting-edge areas identified by the Editorial Board and the journal team. In addition to regular papers, JPCM has a number of other content streams that authors and readers can benefit from. Fast track communications (FTCs) offer exceptionally fast publication for work of the highest impact and urgency. By their select nature, FTCs benefit from personal treatment by the Editorial Board and the average receipt-to-first-decision time is just 11 days (the average receipt-to-publication time is just 45 days). Topical reviews in JPCM make the journal one of the most authoritative sources of review content for condensed matter physics

  20. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  1. Mature chief cells are cryptic progenitors for metaplasia in the stomach.

    Science.gov (United States)

    Nam, Ki Taek; Lee, Hyuk-Joon; Sousa, Josane F; Weis, Victoria G; O'Neal, Ryan L; Finke, Paul E; Romero-Gallo, Judith; Shi, Guanglu; Mills, Jason C; Peek, Richard M; Konieczny, Stephen F; Goldenring, James R

    2010-12-01

    Gastric cancer evolves in the setting of a pathologic mucosal milieu characterized by both loss of acid-secreting parietal cells and mucous cell metaplasias. Indeed, mucous cell metaplasia is considered the critical preneoplastic lesion for gastric cancer. Previous investigations have shown that infection of mice with Helicobacter felis or induction of acute parietal cell loss with the drug DMP-777 leads to the emergence of a type of metaplasia designated spasmolytic polypeptide-expressing metaplasia (SPEM). We have hypothesized that SPEM arises from proliferating cells in gland bases, either from a cryptic progenitor cell or by transdifferentiation of mature chief cells. Taking advantage of the chief cell-restricted expression of Mist1-Cre-ER(T2), we used lineage mapping to examine whether SPEM lineages were derived from chief cells in 3 independent models of induction by DMP-777 treatment, L-635 treatment, or H felis infection. Treatment of mice with L-635 for 3 days led to rapid parietal cell loss, induction of a prominent inflammatory infiltrate, and emergence of SPEM. In all 3 models, SPEM developed, at least in part, from transdifferentiation of chief cells. We further found that acute parietal cell loss in the setting of inflammation (L-635 treatment) led to more rapid induction and expansion of SPEM derived from transdifferentiation of chief cells. These studies provide direct evidence by lineage tracing that SPEM evolves from differentiated chief cells. Thus, mature gastric chief cells have the ability to act as cryptic progenitors and reacquire proliferative capacity within the context of mucosal injury and inflammation. Copyright © 2010 AGA Institute. Published by Elsevier Inc. All rights reserved.

  2. Office of the Chief Financial Officer Annual Report 2007

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2007-12-18

    2007 was a year of progress and challenges for the Office of the Chief Financial Officer (OCFO). I believe that with the addition of a new Controller, the OCFO senior management team is stronger than ever. With the new Controller on board, the senior management team spent two intensive days updating our strategic plan for the next five years ending in 2012, while making sure that we continue to execute on our existing strategic initiatives. In 2007 the Budget Office, teaming with Human Resources, worked diligently with our colleagues on campus to reengineer the Multi-Location Appointment (MLA) process, making it easier for our Principal Investigators (PIs) to work simultaneously between the Laboratory and UC campuses. The hiring of a point-of-contact in Human Resources to administer the program will also make the process flow smoother. In order to increase our financial flexibility, the OCFO worked with the Department of Energy (DOE) to win approval to reduce the burden rates on research and development (R&D) subcontracts and Intra-University Transfers (IUT). The Budget Office also performed a 'return on investment' (ROI) analysis to secure UCRP funding for a much needed vocational rehabilitation counselor. This new counselor now works with employees who are on medical leave to ensure that they can return to work in a more timely fashion, or if not able to return, usher them through the various options available to them. Under the direction of the new Controller, PriceWaterhouse Coopers (PWC) performed their annual audit of the Laboratory's financial data and reported positive results. In partnership with the Financial Policy and Training Office, the Controller's Office also helped to launch self-assessments of some of our financial processes, including timekeeping and resource adjustments. These self assessments were conducted to promote efficiencies and mitigate risk. In some cases they provided assurance that our practices are sound, and in

  3. The Chief Procurator of the Holy Synod А. А. Yakovlev and his Memoirs

    Directory of Open Access Journals (Sweden)

    Bezhanidze Georgii

    2016-04-01

    Full Text Available This paper deals with the sphere of activities of the Chief Procurator of the Holy Synod A. Yakovlev, A. Herzen’s uncle, who left memoirs about his work in the Synod. The paper examines his origins and background, family life and personal qualities. The authors of the paper have compared Yakovlev’s memoirs with archival materials. It is shown that Yakovlev’s memoirs cannot be considered a reliable source. According to the opinion widespread in historiography, Yakovlev’s activities were the fi rst step in increasing the role of the Chief Procurator’s office. Yakovlev’s projects, aimed at strengthening the control functions of the Chief Procurator, gained no support from the Emperor. The monarch did not take the side of the Chief Procurator in his confl ict with the episcopate. Yakovlev’s resignation was caused by the need to find a post for A. Golitsin, the personal friend of Alexander I. Yakovlev did not wish to resign, which led to his resentment being reflected in his notes. This fact cannot be ignored when using Yakovlev’s memoirs as a historical source. The ministerial principle in church administration indeed came to be implemented in the 19th century, but the activities of the Chief Procurator A. Yakovlev had nothing to do with this process.

  4. Differential gene expression by oxyphil and chief cells of human parathyroid glands.

    Science.gov (United States)

    Ritter, Cynthia S; Haughey, Bruce H; Miller, Brent; Brown, Alex J

    2012-08-01

    Parathyroid oxyphil cells, whose function is unknown, are thought to be derived from chief cells. Oxyphil cells increase in number in parathyroid glands of patients with chronic kidney disease (CKD) and are even more abundant in patients receiving treatment for hyperparathyroidism with calcitriol and/or the calcimimetic cinacalcet. We examined oxyphil and chief cells of parathyroid glands of CKD patients for differential expression of genes important to parathyroid function. Parathyroid tissue from CKD patients with refractory hyperparathyroidism was immunostained for gene expression studies. Immunostaining for PTH, PTHrP, calcium-sensing receptor, glial cells missing 2, vitamin D receptor, 25-hydroxyvitamin D-1α-hydroxylase, and cytochrome c was quantified and expression reported for oxyphil and chief cells. Expression of all proteins analyzed, except for the vitamin D receptor, was higher in oxyphil cells than in chief cells. Human parathyroid oxyphil cells express parathyroid-relevant genes found in the chief cells and have the potential to produce additional autocrine/paracrine factors, such as PTHrP and calcitriol. Additional studies are warranted to define the secretory properties of these cells and clarify their role in parathyroid pathophysiology.

  5. The origin of pre-neoplastic metaplasia in the stomach: chief cells emerge from the Mist.

    Science.gov (United States)

    Goldenring, James R; Nam, Ki Taek; Mills, Jason C

    2011-11-15

    The digestive-enzyme secreting, gastric epithelial chief (zymogenic) cell is remarkable and underappreciated. Here, we discuss how all available evidence suggests that mature chief cells in the adult, mammalian stomach are postmitotic, slowly turning over cells that arise via a relatively long-lived progenitor, the mucous neck cell, The differentiation of chief cells from neck cells does not involve cell division, and the neck cell has its own distinct pattern of gene expression and putative physiological function. Thus, the ontogeny of the normal chief cell lineage exemplifies transdifferentiation. Furthermore, under pathophysiogical loss of acid-secreting parietal cell, the chief cell lineage can itself trasndifferentiate into a mucous cell metaplasia designated Spasmolytic Polypeptide Expressing Metaplasia (SPEM). Especially in the presence of inflammation, this metaplastic lineage can regain proliferative capacity and, in humans may also further differentiate into intestinal metaplasia. The results indicate that gastric fundic lineages display remarkable plasticity in both physiological ontogeny and pathophysiological pre-neoplastic metaplasia. Copyright © 2011 Elsevier Inc. All rights reserved.

  6. The importance of dedicated dermoscopy training during residency: a survey of US dermatology chief residents.

    Science.gov (United States)

    Wu, Timothy Peter; Newlove, Tracey; Smith, Lauren; Vuong, Charlotte Hwa; Stein, Jennifer A; Polsky, David

    2013-06-01

    Studies have shown low satisfaction levels among dermatology residents with respect to dermoscopy training. Many desire additional instruction. We surveyed graduating chief residents to assess current education practices among US dermatology training programs with respect to the role of dermoscopy as an aid in the management of pigmented lesions. An online survey was sent to 139 chief residents of US dermatology training programs. A 59% response rate was achieved. Of responding chief residents, 94% use dermoscopy. Although 92% of chief residents received dermoscopy training, only 48% trained with a pigmented lesion specialist. Among those training without a specialist, less than half received classroom or bedside teaching compared with 77% of those who trained with a specialist. Of those who trained with a specialist, 77% were satisfied with their training compared with only 30% who trained without a specialist (P trained with a specialist were more likely to agree that dermoscopy can help differentiate melanoma from benign lesions (77% vs 47%; P = .0065). Response bias and limiting the survey to chief residents potentially limits our ability to generalize these results to all US dermatology trainees. Although many residents use dermoscopy as a diagnostic tool, the lack of dedicated dermoscopy training remains a potential barrier to increasing residents' diagnostic confidence in the management of pigmented lesions. Increasing the amount of dedicated instruction on this topic is one possible approach to enhance resident satisfaction, potentially increasing their competency in the management of atypical nevi. Copyright © 2012 American Academy of Dermatology, Inc. Published by Mosby, Inc. All rights reserved.

  7. Assessment of a Chief Complaint–Based Curriculum for Resident Education in Geriatric Emergency Medicine

    Directory of Open Access Journals (Sweden)

    Robert L Muelleman

    2011-05-01

    Full Text Available Introduction: We hypothesized that a geriatric chief complaint–based didactic curriculum would improve resident documentation of elderly patient care in the emergency department (ED. Methods: A geriatric chief complaint curriculum addressing the 3 most common chief complaints—abdominal pain, weakness, and falls—was developed and presented. A pre- and postcurriculum implementation chart review assessed resident documentation of the 5 components of geriatric ED care: 1 differential diagnosis/patient evaluation considering atypical presentations, 2 determination of baseline function, 3 chronic care facility/caregiver communication, 4 cognitive assessment, and 5 assessment of polypharmacy. A single reviewer assessed 5 pre- and 5 postimplementation charts for each of 18 residents included in the study. We calculated 95% confidence and determined that statistical significance was determined by a 2-tailed z test for 2 proportions, with statistical significance at 0.003 by Bonferroni correction. Results: For falls, resident documentation improved significantly for 1 of 5 measures. For abdominal pain, 2 of 5 components improved. For weakness, 3 of 5 components improved. Conclusion: A geriatric chief complaint–based curriculum improved emergency medicine resident documentation for the care of elderly patients in the ED compared with a non–age-specific chief complaint–based curriculum. [West J Emerg Med. 2011;12(4:484–488.

  8. [Synergistic emission reduction of chief air pollutants and greenhouse gases-based on scenario simulations of energy consumptions in Beijing].

    Science.gov (United States)

    Xie, Yuan-bo; Li, Wei

    2013-05-01

    It is one of the common targets and important tasks for energy management and environmental control of Beijing to improve urban air quality while reducing the emissions of greenhouse gases (GHG). Here, based on the interim and long term developmental planning and energy structure of the city, three energy consumption scenarios in low, moderate and high restrictions were designed by taking the potential energy saving policies and environmental targets into account. The long-range energy alternatives planning (LEAP) model was employed to predict and evaluate reduction effects of the chief air pollutants and GHG during 2010 to 2020 under the three given scenarios. The results showed that if urban energy consumption system was optimized or adjusted by exercising energy saving and emission reduction and pollution control measures, the predicted energy uses will be reduced by 10 to 30 million tons of coal equivalents by 2020. Under the two energy scenarios with moderate and high restrictions, the anticipated emissions of SO2, NOx, PM10, PM2.5, VOC and GHG will be respectively reduced to 71 to 100.2, 159.2 to 218.7, 89.8 to 133.8, 51.4 to 96.0, 56.4 to 74.8 and 148 200 to 164 700 thousand tons. Correspondingly, when compared with the low-restriction scenario, the reducing rate will be 53% to 67% , 50% to 64% , 33% to 55% , 25% to 60% , 41% to 55% and 26% to 34% respectively. Furthermore, based on a study of synergistic emission reduction of the air pollutants and GHG, it was proposed that the adjustment and control of energy consumptions shall be intensively developed in the three sectors of industry, transportation and services. In this way the synergistic reduction of the emissions of chief air pollutants and GHG will be achieved; meanwhile the pressures of energy demands may be deliberately relieved.

  9. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  10. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  11. Making recording and analysis of chief complaint a priority for global emergency care research in low-income countries.

    Science.gov (United States)

    Mowafi, Hani; Dworkis, Daniel; Bisanzo, Mark; Hansoti, Bhakti; Seidenberg, Phil; Obermeyer, Ziad; Hauswald, Mark; Reynolds, Teri A

    2013-12-01

    The chief complaint is a patient's self-reported primary reason for presenting for medical care. The clinical utility and analytical importance of recording chief complaints have been widely accepted in highly developed emergency care systems, but this practice is far from universal in global emergency care, especially in limited-resource areas. It is precisely in these settings, however, that the use of chief complaints may have particular benefit. Chief complaints may be used to quantify, analyze, and plan for emergency care and provide valuable information on acute care needs where there are crucial data gaps. Globally, much work has been done to establish local practices around chief complaint collection and use, but no standards have been established and little work has been done to identify minimum effective sets of chief complaints that may be used in limited-resource settings. As part of the Academic Emergency Medicine consensus conference, "Global Health and Emergency Care: A Research Agenda," the breakout group on data management identified the lack of research on emergency chief complaints globally-especially in low-income countries where the highest proportion of the world's population resides-as a major gap in global emergency care research. This article reviews global research on emergency chief complaints in high-income countries with developed emergency care systems and sets forth an agenda for future research on chief complaints in limited-resource settings. © 2013 by the Society for Academic Emergency Medicine.

  12. From Evaluation to Improvement: A Chief Justice’s Perspective

    Directory of Open Access Journals (Sweden)

    Marilyn Warren

    2014-12-01

    Full Text Available At the Supreme Court of Victoria, Australia, concepts of judicial performance and evaluation are relatively new. Responding to modern expectations for increased judicial accountability for their performance, Victorian judges have engaged a number of court–led evaluation and measurement tools aimed at improving judicial performance both inside and outside the courtroom. These include the Court Craft judicial education programme, the Report on Government Services performance indicators and the International Framework for Court Excellence. This article discusses how the Supreme Court of Victoria obtained judicial acceptance of the value of these tools in the Australian constitutional and institutional context. It highlights programme design aspects, including the importance of judicial involvement in programme development. En la Corte Suprema de Victoria, Australia, los conceptos de rendimiento y evaluación judicial son relativamente nuevos. En respuesta a las expectativas modernas de una mayor responsabilidad judicial por el desempeño de sus funciones, los jueces de Victoria han integrado un número de herramientas de evaluación y medición dirigidas a mejorar el desempeño judicial, tanto dentro como fuera de la sala. Estas herramientas incluyen el programa de educación judicial Court Craft, los indicadores de rendimiento del Informe sobre Servicios del Gobierno y el Sistema Internacional para la Excelencia de los Tribunales. Este artículo analiza cómo obtuvo la Corte Suprema de Victoria la aceptación judicial del valor de estas herramientas, en el contexto constitucional e institucional de Australia. Se destacan aspectos como el diseño del programa, incluyendo la importancia de la intervención judicial en el desarrollo del programa. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2536304

  13. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...... of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants....

  14. 75 FR 19627 - Meeting of the Chief of Naval Operations (CNO) Executive Panel

    Science.gov (United States)

    2010-04-15

    ... Naval Operations Executive Panel at any time or in response to the agenda of the scheduled meeting. All... No: 2010-8661] DEPARTMENT OF DEFENSE Department of the Navy Meeting of the Chief of Naval Operations (CNO) Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of open meeting. SUMMARY: The...

  15. Reducing Firearm-Related Violence on College Campuses--Police Chiefs' Perceptions and Practices

    Science.gov (United States)

    Thompson, Amy; Price, James H.; Mrdjenovich, Adam J.; Khubchandani, Jagdish

    2009-01-01

    Context: Firearms are used in the majority of college aged suicides and homicides. With recent efforts by various gun lobbying groups to have firearms more accessible to college students on campuses, there is the potential for more firearm-related morbidity and mortality. Objective: This study assessed university police chiefs' perceptions and…

  16. Fostering the Intellectual and Tribal Spirit: The Role of the Chief Academic Officer

    Science.gov (United States)

    His Horse Is Thunder, Deborah

    2015-01-01

    This article introduces and describes the academic leadership role of the chief academic officer (CAO), also referred to as the academic vice-president, academic dean, or the provost. The CAO is responsible for the development and implementation of all academic programs, including the curriculum content, assessment, instruction quality,…

  17. A Photographic Essay of Apache Chiefs and Warriors, Volume 2-Part B.

    Science.gov (United States)

    Barkan, Gerald; Jacobs, Ben

    As part of a series designed for instruction of American Indian children and youth, this resource guide constitutes a pictorial essay describing forts, Indian agents, and Apache chiefs, warriors, and scouts of the 19th century. Accompanying each picture is a brief historical-biographical narrative. Focus is on Apache resistance to the reservation.…

  18. Dr. Steve Thompson, Chief Executive, The Royal Society of New Zealand

    CERN Multimedia

    Maximilien Brice

    2002-01-01

    L. to r.: Dr Austin Ball, Deputy Technical Coordinator, CMS experiment; Dr Roland Horisberger, Paul Scherrer Institute and CERN, CMS experiment; Dr Steve Thompson, Chief Executive, The Royal Society of New Zealand; Dr Michel Della Negra, Spokesman, CMS experiment and Dr Alick Macpherson, Paul Scherrer Institute and CERN, CMS experiment, in the CMS Silicon Tracker assembly hall.

  19. 76 FR 10755 - Establishment of Office of the Chief Scientist; Revision of Delegations of Authority

    Science.gov (United States)

    2011-02-28

    ... through a series of divisions focused on renewable energy, natural resources, and environment; food safety...) Renewable energy, natural resources, and environment; (ii) Food safety, nutrition, and health; (iii) Plant... establishment of the Office of the Chief Scientist within the Research, Education, and Economics (REE) mission...

  20. Understanding the Subjective Experiences of the Chief Diversity Officer: A Q Method Study

    Science.gov (United States)

    Gravley-Stack, Kara; Ray, Chris M.; Peterson, Claudette M.

    2016-01-01

    The research presented within this study focuses on the work of postsecondary institutional leaders, chief diversity officers (CDOs), who are change agents within the academy to address historical inequalities in education. Applying the Inclusive Excellence Change Model as the theoretical framework to guide this Q Method study, the researchers…

  1. Chief Correctional Officers' Attitudes about Prison Education: Impact upon Prison Education Sustainability and Recidivism Rates

    Science.gov (United States)

    Szejner, Robert Thaddeus

    2009-01-01

    Although research has demonstrated education programs are an effective way of reducing recidivism, little has been done to investigate the role of prison administrators in supporting such programs. State Chief Correction Officers (CCOs) from the 50 states and one from the District of Columbia were invited to complete surveys concerning…

  2. The Relationship between Chief Information Officer Transformational Leadership and Computing Platform Operating Systems

    Science.gov (United States)

    Anderson, George W.

    2010-01-01

    The purpose of this study was to relate the strength of Chief Information Officer (CIO) transformational leadership behaviors to 1 of 5 computing platform operating systems (OSs) that may be selected for a firm's Enterprise Resource Planning (ERP) business system. Research shows executive leader behaviors may promote innovation through the use of…

  3. From the Editor-in-Chief: Changes to Enhance the Author Experience

    Directory of Open Access Journals (Sweden)

    Samantha Elliott

    2014-03-01

    Full Text Available JMBE Editor-in-Chief, Dr. Samantha Elliott, thanks past volunteers for their efforts and discusses several new author enhancements related to the recently expanded scope, including video tutorials, a self-assessment tool, and a thematic issue.

  4. The Leadership Orientations of Public College and University Chief Financial Officers: A Frame Analysis

    Science.gov (United States)

    Hannah, Charles Russell

    2013-01-01

    The role of the chief financial officer (CFO) is critical to the effective leadership of U.S. four-year public colleges and universities. Self-awareness and the capacity to view situations simultaneously in multiple ways and from different perspectives are essential elements of CFO effectiveness and success in the higher education environment. The…

  5. 78 FR 46240 - Delegation of Procurement Authority and Chief Acquisition Officer Functions

    Science.gov (United States)

    2013-07-30

    .... Monitoring the performance of the Department's acquisition activity and acquisition programs, evaluating the performance of those programs on the basis of applicable performance measurements, and advising the Chief Acquisition Officer and the Secretary regarding the appropriate business strategy to achieve the mission of...

  6. 75 FR 11940 - Office of the Chief Human Capital Officer; Information Collection; Ancestry and Ethnicity Data...

    Science.gov (United States)

    2010-03-12

    ... NATIONAL INTELLIGENCE Office of the Chief Human Capital Officer; Information Collection; Ancestry and...: Office of the Director of National Intelligence (ODNI). ACTION: Information Collection Activities... instrument is to assess the IC's progress in recruitment and retention and not for equal employment...

  7. "The chiefs, elders, and people have for many years suffered untold hardships"

    DEFF Research Database (Denmark)

    Stacey, Paul Austin

    2014-01-01

    This article examines the use of tradition by minority groups whose territorial incorporation into British Northern Togoland under UN trusteeship was marked by political exclusion. This contrasts with the more typical pattern of productive and inclusive relations developing between chiefs and the...

  8. Associate Professor Jan Brandts, editor-in-chief of Applications of Mathematics, is fifty

    Czech Academy of Sciences Publication Activity Database

    Křížek, Michal

    2018-01-01

    Roč. 63, č. 1 (2018), s. 1-5 ISSN 0862-7940 Institutional support: RVO:67985840 Keywords : editor-in-chief Subject RIV: BA - General Mathematics Impact factor: 0.618, year: 2016 http://articles.math.cas.cz/10.21136/AM.2018.0326-17/?type=F

  9. JOSPT's Board names Dr Haxby Abbott editor-in-chief elect.

    Science.gov (United States)

    Nyland, John A

    2015-04-01

    On behalf of JOSPT's Board of Directors, President John A. Nyland is pleased to announce that J. Haxby Abbott, DPT, PhD, FNZCP, has accepted the position of editor-in-chief for JOSPT. He succeeds Guy G. Simoneau, PT, PhD, ATC, who has served in this role since the January 2002 issue.

  10. On becoming a chief in the Kaokoveld, colonial Namibia, 1916-25

    NARCIS (Netherlands)

    Gewald, J-B.

    2011-01-01

    In 1916 a warlord named Oorlog - 'war', in Afrikaans - moved into the Kaokoveld in the far north-west of what is now Namibia, and drove off the original inhabitants. Shortly after, Oorlog was formally recognized as a chief by the newly established South African administration and elevated to the

  11. Leader and Spokesman for a People in Exile: Chief Joseph and the Nez Perce

    Science.gov (United States)

    Jain, Samvit

    2009-01-01

    This article discusses Chief Joseph's surrender that marked the beginning of his diplomatic stand for justice in Indian Territory, where his tribe was forcibly exiled in accordance with American Indian policy of the time. Joseph battled for the repatriation of the Nez Perce through protests and other legal means, winning the support of the growing…

  12. Female College Presidents: Characteristics to Become and Remain Chief Executive Officer of a College

    Science.gov (United States)

    Balram, Arlette

    2012-01-01

    Through an ethnographic approach, the perceptions of female college presidents from the northeastern region of the United States regarding leadership styles and the characteristics to become and remain the chief executive officer of a college were investigated. Six presidents from various types of four-year colleges were interviewed. Themes,…

  13. Novel insights of the gastric gland organization revealed by chief cell specific expression of moesin

    Science.gov (United States)

    Zhu, Lixin; Hatakeyama, Jason; Zhang, Bing; Makdisi, Joy; Ender, Cody; Forte, John G.

    2009-01-01

    ERM (ezrin, radixin, and moesin) proteins play critical roles in epithelial and endothelial cell polarity, among other functions. In gastric glands, ezrin is mainly expressed in acid-secreting parietal cells, but not in mucous neck cells or zymogenic chief cells. In looking for other ERM proteins, moesin was found lining the lumen of much of the gastric gland, but it was not expressed in parietal cells. No significant radixin expression was detected in the gastric glands. Moesin showed an increased gradient of expression from the neck to the base of the glands. In addition, the staining pattern of moesin revealed a branched morphology for the gastric lumen. This pattern of short branches extending from the glandular lumen was confirmed by using antibody against zonula occludens-1 (ZO-1) to stain tight junctions. With a mucous neck cell probe (lectin GSII, from Griffonia simplicifolia) and a chief cell marker (pepsinogen C), immunohistochemistry revealed that the mucous neck cells at the top of the glands do not express moesin, but, progressing toward the base, mucous cells showing decreased GSII staining had low or moderate level of moesin expression. The level of moesin expression continued to increase toward the base of the glands and reached a plateau in the base where chief cells and parietal cells abound. The level of pepsinogen expression also increased toward the base. Pepsinogen C was located on cytoplasmic granules and/or more generally distributed in chief cells, whereas moesin was exclusively expressed on the apical membrane. This is a clear demonstration of distinctive cellular expression of two ERM family members in the same tissue. The results provide the first evidence that moesin is involved in the cell biology of chief cells. Novel insights on gastric gland morphology revealed by the moesin and ZO-1 staining provide the basis for a model of cell maturation and migration within the gland. PMID:19074636

  14. 75 FR 7452 - Notice of Partially Closed Meeting of the Chief of Naval Operations (CNO) Executive Panel

    Science.gov (United States)

    2010-02-19

    ... Department of the Navy Notice of Partially Closed Meeting of the Chief of Naval Operations (CNO) Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice. SUMMARY: The CNO Executive Panel will report on the findings and ] recommendations to the Chief of Naval Operations of the Subcommittee on Naval...

  15. Post-Affirmative Action: A Phenomenological Study of Admission Initiatives by Chief Diversity Officers to Support Diversity

    Science.gov (United States)

    Gichuru, Margaret

    2010-01-01

    The purpose of this phenomenological study was to explore the experiences of chief diversity officers (CDOs) and how they enhanced admission of minority students in the post-affirmative action era. Six chief diversity officers, who played a pivotal leadership role in diversity of their respective campuses, described their experiences. Using…

  16. 46 CFR 11.518 - Service requirements for chief engineer (limited oceans) of steam and/or motor vessels.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Service requirements for chief engineer (limited oceans... Requirements for Engineer Officer § 11.518 Service requirements for chief engineer (limited oceans) of steam... engineer (limited oceans) of steam and/or motor vessels is five years total service in the engineroom of...

  17. The Power of Persuasion: A Model for Effective Political Leadership by State Chiefs. Linking State and Local School Improvement

    Science.gov (United States)

    Hill, Paul; Jochim, Ashley

    2017-01-01

    State chiefs have new responsibilities under the Every Student Succeeds Act, but their formal powers are still limited. Despite these constraints, the Center on Reinventing Public Education (CRPE) analysis finds that chiefs can make a difference by wielding their powers strategically, to build coalitions and persuade others. While turnover in the…

  18. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  19. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

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

  20. ACCOUNTING PRINCIPLES AND PRACTICE

    National Research Council Canada - National Science Library

    Romic, Lidija

    2010-01-01

    Standard accounting practices require publicly-traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies...

  1. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  2. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  3. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  4. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  5. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  6. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  7. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  8. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  9. STUDY OF THE PRESENCE OF THE CORPORATE SOCIAL RESPONSIBILITY CHIEF OFFICER IN BANKING SYSTEM

    Directory of Open Access Journals (Sweden)

    MIHAELA DUMITRAȘCU

    2014-05-01

    Full Text Available We present a study regarding the banking system from Romania with the aim to identify corporations that have a position of „Corporate Social Responsibility Cheif Officer” or „Corporate Social Responsibility Synonym: Citizenship/ Sustainability” included in the position title. To achieve this objective, we present some preliminary findings. Our first hypothesis was that there are a number of positions of Chief Officers of Corporate Social Responsibility in banking system. After this, in the second stage, we identified the position title associated with them. Third, we showed that the corporations with positions of Chief Officers of Corporate Social Responsibility are more likely to be included in the list of top banks in the world. Our study is relevant for future research in this area, because of the importance of such a position in corporations nowadays.

  10. U.K. Chief Scientific Advisor Discusses Funding, Priorities, and Communication

    Science.gov (United States)

    Tretkoff, Ernie

    2011-05-01

    Like other countries facing a tough economy, the government in the United Kingdom has been under pressure to make cutbacks; as budgets are becoming increasingly tighter, funding for scientific research competes with other priorities. However, in its most recent spending review, which came out last fall and sets spending levels for the next 4 years, the U.K. government provided flat funding levels for scientific research, while most government departments saw their budgets cut by 30-40%. “That was actually a major commitment by a government that was cutting everything,” Sir John Beddington, U.K. chief scientific advisor, told Eos in a one-on-one telephone interview in mid-April. Beddington, who has been chief scientific advisor since 2008, shared with Eos his thoughts on priorities for science in the United Kingdom in a tough budget environment, getting expert science advice for policy making, providing scientific information following disasters, and communicating about climate change.

  11. Factors in adoption of a fire department wellness program: champ-and-chief model.

    Science.gov (United States)

    Kuehl, Hannah; Mabry, Linda; Elliot, Diane L; Kuehl, Kerry S; Favorite, Kim C

    2013-04-01

    To identify and evaluate determinants of fire departments' wellness program adoption. The Promoting Healthy Lifestyles: Alternative Models' Effects fire service wellness program was offered for free to all medium-sized fire departments in Oregon and Washington. An invitation to participate was mailed to key fire department decision makers (chief, union president, and wellness officer). These key decision makers from 12 sites that adopted the program and 24 matched nonadopting sites were interviewed and results were analyzed to define adoption determinants. Three adoption requirements were identified: (1) mailer connection, (2) local firefighter wellness champion, and (3) willing fire chief, whereas a fourth set of organizational factors had little or no impact on adoption including previous and ongoing wellness activities, financial pressures, and resistance to change. Findings identified determinants of medium-sized fire service wellness program adoption.

  12. HRP Chief Scientist's Office: Conducting Research to Enable Deep Space Exploration

    Science.gov (United States)

    Charles, J. B.; Fogarty, J.; Vega, L.; Cromwell, R. L.; Haven, C. P.; McFather, J. C.; Savelev, I.

    2017-01-01

    The HRP Chief Scientist's Office sets the scientific agenda for the Human Research Program. As NASA plans for deep space exploration, HRP is conducting research to ensure the health of astronauts, and optimize human performance during extended duration missions. To accomplish this research, HRP solicits for proposals within the U.S., collaborates with agencies both domestically and abroad, and makes optimal use of ISS resources in support of human research. This session will expand on these topics and provide an opportunity for questions and discussion with the HRP Chief Scientist. Presentations in this session will include: NRA solicitations - process improvements and focus for future solicitations, Multilateral Human Research Panel for Exploration - future directions (MHRPE 2.0), Extramural liaisons - National Science Foundation (NSF) and Department of Defense (DOD), Standardized Measures for spaceflight, Ground-based Analogs - international collaborations, and International data sharing.

  13. 'Knowledge for better health' revisited - the increasing significance of health research systems: a review by departing Editors-in-Chief.

    Science.gov (United States)

    Hanney, Stephen R; González-Block, Miguel A

    2017-10-02

    How can nations organise research investments to obtain the best bundle of knowledge and the maximum level of improved health, spread as equitably as possible? This question was the central focus of a major initiative from WHO led by Prof Tikki Pang, which resulted in a range of developments, including the publication of a conceptual framework for national health research systems - Knowledge for better health - in 2003, and in the founding of the journal Health Research Policy and Systems (HARPS). As Editors-in-Chief of the journal since 2006, we mark our retirement by tracking both the progress of the journal and the development of national health research systems. HARPS has maintained its focus on a range of central themes that are key components of a national health research system in any country. These include building capacity to conduct and use health research, identifying appropriate priorities, securing funds and allocating them accountably, producing scientifically valid research outputs, promoting the use of research in polices and practice in order to improve health, and monitoring and evaluating the health research system. Some of the themes covered in HARPS are now receiving increased attention and, for example, with the assessment of research impact and development of knowledge translation platforms, the journal has covered their progress throughout that expansion of interest. In addition, there is increasing recognition of new imperatives, including the importance of promoting gender equality in health research if benefits are to be maximised. In this Editorial, we outline some of the diverse and developing perspectives considered within each theme, as well as considering how they are held together by the growing desire to build effective health research systems in all countries.From 2003 until mid-June 2017, HARPS published 590 articles on the above and related themes, with authors being located in 76 countries. We present quantitative data tracing

  14. A Cubic Framework for the Chief Data Officer (CDO): Succeeding in a World of Big Data

    OpenAIRE

    Lee, Yang; Madnick, Stuart E; Wang, Richard Y.; Wang, Forea; Zhang, Hongyun

    2014-01-01

    A new breed of executive, the chief data officer (CDO), is emerging as a key leader in the organization. We provide a three-dimensional cubic framework that describes the role of the CDO. The three dimensions are: (1) Collaboration Direction (inwards vs. outwards), (2) Data Space (traditional data vs. big data) and (3) Value Impact (service vs. strategy). We illustrate the framework with examples from early adopters of the CDO role and provide recommendations to help organizations assess and ...

  15. Role Conflict and Role Ambiguity of Chief Executive Officers in International Joint Ventures

    OpenAIRE

    Oded Shenkar; Yoram Zeira

    1992-01-01

    This study examines the organizational and personal correlates of role conflict and role ambiguity of chief executive officers heading international joint ventures. Role conflict was found to be lower when the number of parent firms was higher and when the CEO had spent more years with the organization. Role ambiguity was found to be lower when the CEO had more years of education, when the Power Distance and Masculinity/Femininity gap between parents were lower, and when the Individualism/Col...

  16. [Hospital based internal medicine: the year 2009 in review (I). The perspective of chief residents].

    Science.gov (United States)

    Tâche, Frédéric; Pantet, Olivier; Joly, Céleste; Pasquier, Mathieu; Maillard-Dewarrat, Géraldine; Méan, Marie; Cosma-Rochat, Monica; Deriaz, Sandra; Donzé, Jacques; Pasche, Antoine; Burnier, Coralie; Stadelmann, Raphaël

    2010-02-03

    Internists must regularly adjust their patients care according to recent relevant publications. The chief residents from the Department of Internal Medicine of a university hospital present some major themes of internal medicine treated during the year 2009. Emphasis will be placed primarily on changes in the daily hospital practice induced by these recent studies. This variety of topics illustrates both the broad spectrum of the current internal medicine, and the many uncertainties associated with modern medical practice based on evidence.

  17. The role of the chief nursing officer in leading the practice: lessons from the Benner tradition.

    Science.gov (United States)

    Cathcart, Eloise Balasco

    2008-01-01

    There is a real danger that measurable tasks and procedures can be misconstrued for nursing practice in contemporary healthcare organizations focused on the measurement of quality, safety, and productivity. This study uses the work of Patricia Benner to address the complex nature of nursing practice and discusses why the chief nursing officer must create an environment within the organization for the practice to be fully lived out if he or she is to be successful as the leader of the discipline.

  18. The role of the chief marketing executive in hospitals. A survey.

    Science.gov (United States)

    Wagle, J S; Kizilbash, A H

    1987-05-01

    The role and support for the Chief Marketing Executive (CME) in hospitals is studies through a 97 hospital survey. The authors found that the majority of CMEs report at a high level in the organization, but their staffs are still small and their duties diverse. However, the budgets for advertising and market research are increasing. The authors anticipate the CME's role to continue evolving into a strategist as hospitals define more clearly the CME's duties and recognize marketing's contribution to the organization.

  19. Wildlife Habitat Impact Assessment, Chief Joseph Dam Project, Washington : Project Report 1992.

    Energy Technology Data Exchange (ETDEWEB)

    Kuehn, Douglas; Berger, Matthew

    1992-01-01

    Under the Pacific Northwest Electric Power Planning and Conservation Act of 1980, and the subsequent Northwest Power Planning Council`s Columbia River Basin Fish and Wildlife Program, a wildlife habitat impact assessment and identification of mitigation objectives have been developed for the US Army Corps of Engineer`s Chief Joseph Dam Project in north-central Washington. This study will form the basis for future mitigation planning and implementation.

  20. Chief information officers in the private and public sector of Germany - how similar are they?

    OpenAIRE

    NISSEN VOLKER; TERMER FRANK; PETSCH MATHIAS; MÜLLERLEILE THOMAS; KOCH MATTHIAS

    2015-01-01

    The similarities and differences of Chief Information Officers (CIOs) in the private and public sector is currently an under-researched field, even though it is clear that different organizational objectives and regulatory frameworks will leave their imprint on the tasks and focus of top It managers. By way of an online survey we investigate the situation of CIOs within the public and private sector of Germany. In the questionnaire, the focus was on four specific aspects of content: denominat...

  1. The Joint Chiefs of Staff and the Prelude to the War in Vietnam, 1954-1959

    Science.gov (United States)

    2007-01-01

    Indochina, the Joint Chiefs of Staff recommended in January 1954 that the US Government re-examine national strategy toward Indochina, with a view to...would be seriously compromised. The Admiral believed that the same strategy of air and naval action against the enemy logistical complex would be equally...President Carlos Garcia opened the meeting in Manila and attendees included officials, educators, publicists , trade union leaders, various other

  2. Archaeological Investigations at Site 45-DO-273, Chief Joseph Dam Project, Washington.

    Science.gov (United States)

    1984-01-01

    send; Loose soft, moderately well sorted. 5 Brown send, coarse, unconsolidated, well sorted with inclusions of * ash in rodent holes to the south. 6...Project. Office of Public Archaeology, University of Washington, Seattle. Chance, D.H., and J.V. Chance 1982 Kettle Falls: 1971/1974. University of... landscape along the Columbia between Chief Joseph and Grand Coulee Dams. Ms. on file, U.S. Army Corps of Engineers, Seattle District. -- Holmer, R.N

  3. On non-Frattini chief factors and solvability of finite groups

    Indian Academy of Sciences (India)

    M is non-nilpotent }. If we read the proof of Theorem A, it is easy to see that the key point of the proof is the ..... proof, we only need to prove that H covers or avoids every Frattini chief factor of (∗). Suppose that Gi /Gi−1 is a ..... result of Thompson (Theorem 10.4.2 of [9]), the subgroup M is of even order. Now, let. M2 be a Hall ...

  4. The Chairmanship of the Joint Chiefs of Staff 1949-2016

    Science.gov (United States)

    2016-01-01

    General Myers contin- ued to promote a joint culture among the nation’s military services. In Joint Operations Concepts (2003), he articulated a vision...limiting human error by establish- ing a culture that minimized mistakes.174 As Co-Chair of the Nuclear Weapons Council, Admiral Winnefeld maintained...Mikhail Gorbachev in Reykjavik, Iceland , President Reagan, without consulting the Joint Chiefs of Staff, proposed the elimination of all interconti

  5. Frequency of Migraine as a Chief Complaint in Otolaryngology Outpatient Practice

    Science.gov (United States)

    Muhammad Ali, Maria; Al Zayer, Maha

    2015-01-01

    Objective. To identify the frequency of typical (headache and dizziness) and common atypical (ear fullness, pressure, pain, tinnitus, facial fullness, and nasal congestion) migraine symptoms as chief complaints among patients presenting to otolaryngology clinic. Methods. This is a descriptive study of prospectively collected data from a general otolaryngology practice. Typical migraine presentations were diagnosed by applying international headache society (IHS) criteria for migraine headache and Neuhauser's criteria for migrainous vertigo. Atypical otologic and rhinologic migraine symptoms were diagnosed using individualized criteria. Charts were reviewed at 6-month interval from the first presentation. Results. Out of 1002 consecutive patients, 10.8% presented with “migrainous chief complaint.” All migrainous chief complaint patients had a history of headache but not all of them presented with headache. Corrected female to male ratio in the migraine group was 3 to 1; age distributions were significantly different between the migraine and nonmigraine groups by applying t-test. Out of the atypical complaints, 86% of the patients had a history of concomitant typical presentation. Conclusion. Actual diagnostic criteria for migraine do not satisfy the diversity of its presentation. Investigating the history of migraine is enough to diagnose most atypical presentations. Sound knowledge about migraine seems essential for any ENT practitioner. PMID:25695049

  6. Frequency of Migraine as a Chief Complaint in Otolaryngology Outpatient Practice

    Directory of Open Access Journals (Sweden)

    Omar Sabra

    2015-01-01

    Full Text Available Objective. To identify the frequency of typical (headache and dizziness and common atypical (ear fullness, pressure, pain, tinnitus, facial fullness, and nasal congestion migraine symptoms as chief complaints among patients presenting to otolaryngology clinic. Methods. This is a descriptive study of prospectively collected data from a general otolaryngology practice. Typical migraine presentations were diagnosed by applying international headache society (IHS criteria for migraine headache and Neuhauser’s criteria for migrainous vertigo. Atypical otologic and rhinologic migraine symptoms were diagnosed using individualized criteria. Charts were reviewed at 6-month interval from the first presentation. Results. Out of 1002 consecutive patients, 10.8% presented with “migrainous chief complaint.” All migrainous chief complaint patients had a history of headache but not all of them presented with headache. Corrected female to male ratio in the migraine group was 3 to 1; age distributions were significantly different between the migraine and nonmigraine groups by applying t-test. Out of the atypical complaints, 86% of the patients had a history of concomitant typical presentation. Conclusion. Actual diagnostic criteria for migraine do not satisfy the diversity of its presentation. Investigating the history of migraine is enough to diagnose most atypical presentations. Sound knowledge about migraine seems essential for any ENT practitioner.

  7. Psychiatry chief resident opinions toward basic and clinical neuroscience training and practice.

    Science.gov (United States)

    Bennett, Jeffrey I; Handa, Kamna; Mahajan, Aman; Deotale, Pravesh

    2014-04-01

    The authors queried attendees to a chief resident conference on whether program education and training in neuroscience or in translating neuroscience research into practice is sufficient and what changes are needed. The authors developed and administered a 26-item voluntary questionnaire to each attendee at the Chief Residents' Leadership Conference at the American Psychiatric Association 2013 annual meeting in San Francisco, CA. Out of 94 attendees, 55 completed and returned questionnaires (58.5%). A majority of respondents stated that their program provided adequate training in neuroscience (61.8%); opportunities for neuroscience research existed for them (78.2%), but that their program did not prepare them for translating future neuroscience research findings into clinical practice (78.9%) or educate them on the NIMH Research Domain Criteria (83.3%). A majority of respondents stated that the ACGME should require a specific neuroscience curriculum (79.6%). Chief residents believe that curricular and cultural change is needed in psychiatry residency neuroscience education.

  8. Dr Julia King CBE FREng, Chief Executive Designate, Institute of Physics (United Kingdom), visiting the NA48 experiment.

    CERN Multimedia

    Patrice Loïez

    2002-01-01

    Photo 02: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (right) with A. Ceccucci and K. Peach. Photo 05: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (centre) with A. Ceccucci and C. Lazzeroni. Photo 08: Visiting the NA48 experiment, Dr Julia King, Chief Executive Designate, Institute of Physics (Britain and Ireland) (second from left) with (left to right) R. Barlow, J. Wood, N. McCubbin, K. Peach, A. Ceccucci, C. Lazzeroni, M. Patel and D. Munday.

  9. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  10. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...

  11. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  12. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  13. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  14. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  15. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  16. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  17. 2013 Pharmacology Risk SRP Status Review Comments to Chief Scientist. The Risk of Clinically Relevant Unpredicted Effects of Medication

    Science.gov (United States)

    2014-01-01

    On December 5, 2013, the Pharmacology Risk SRP, participants from the JSC, HQ, the NSBRI, and NRESS participated in a WebEx/teleconference. The purpose of the call (as stated in the Statement of Task) was to allow the SRP members to: 1. Receive an update by the HRP Chief Scientist or Deputy Chief Scientist on the status of NASA's current and future exploration plans and the impact these will have on the HRP. 2. Receive an update on any changes within the HRP since the 2012 SRP meeting. 3. Receive an update by the Element or Project Scientist(s) on progress since the 2012 SRP meeting. 4. Participate in a discussion with the HRP Chief Scientist, Deputy Chief Scientist, and the Element regarding possible topics to be addressed at the next SRP meeting.

  18. 2013 Occupant Protection Risk Standing Review Panel Status Review Comments to the Human Research Program, Chief Scientist

    Science.gov (United States)

    Steinberg, Susan

    2014-01-01

    On December 17, 2013, the OP Risk SRP, participants from the JSC, HQ, and NRESS participated in a WebEx/teleconference. The purpose of the call was to allow the SRP members to: 1. Receive an update by the Human Research Program (HRP) Chief Scientist or Deputy Chief Scientist on the status of NASA's current and future exploration plans and the impact these will have on the HRP. 2. Receive an update on any changes within the HRP since the 2012 SRP meeting. 3. Receive an update by the Element or Project Scientist(s) on progress since the 2012 SRP meeting. 4. Participate in a discussion with the HRP Chief Scientist, Deputy Chief Scientist, and the Element regarding possible topics to be addressed at the next SRP meeting.

  19. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  20. Islamisasi Prinsip Counter Accounting

    Directory of Open Access Journals (Sweden)

    Dayno Utama

    2017-03-01

    Full Text Available The purpose of this study is to explore the idea of Islamization of counter accounting principles. Such an Islamization is necessary because counter accounting princip-les are formulated by using the philosophy of punk from the western society which has different beliefs. In addition, the idea of Islamization in this study shows that Islamic knowledge can indeed be developed continuously. Therefore, the claim that there is no development inside this knowledge, and that it cannot be categorized as science, willl no longer exist. This study reveals the findings that the wisdom from argumentation which constructs the principles of counter accounting is parallel with the wisdom from Islamic values as interpreted by experts of Islamic accounting. The Islamiza-tion of counter accounting principles confirms the truth of belief in the existence of Allah and His revelation.

  1. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  2. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  3. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  4. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  5. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  6. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  7. An Apprenticeship Rotation Teaches Chief Residents Nontechnical Skills and ACGME Core Competencies.

    Science.gov (United States)

    Kwakye, Gifty; Chen, Xiaodong Phoenix; Havens, Joaquim M; Irani, Jennifer L; Yule, Steven; Smink, Douglas S

    2015-01-01

    Traditionally, surgical training has used an apprenticeship model but has more recently moved to a service-based model, with groups of residents working with groups of attending surgeons. We developed an apprenticeship rotation to enhance one-on-one interaction between chief residents and selected faculty. We hypothesized that the apprenticeship rotation would be effective for teaching nontechnical skills (NTS) and core competencies. An apprenticeship rotation was created at a university-based surgery residency in which each chief resident selected a single attending surgeon with whom to work exclusively with for a 4-week period. Emphasis was placed on teaching intraoperative NTS as well as the 4 difficult-to-teach Accreditation Council for Graduate Medical Education core competencies (DCC): Interpersonal and Communication Skills, Practice-Based Learning and Improvement, Professionalism, and Systems-Based Practice. Participants were surveyed afterwards about their rotation using a 5-point Likert scale. A Wilcoxon signed rank test was used to compare differences depending on data distribution. All (13/13) the chief residents and 67% (8/12) faculty completed the survey. Overall, 85% of residents and 87.5% of faculty would recommend the rotation to other residents/faculty members. Both residents and faculty reported improvement in trainees' technical skills and NTS. Residents reported improvement in all 4 DCC, particularly, Practice-Based Learning and Improvement, Professionalism, and Interpersonal and Communication Skills. The apprenticeship rotation is an effective means of teaching residents both NTS and DCC essential for independent practice. Consideration should be given to introducing this program into surgical curricula nationally. Copyright © 2015 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

  8. [Highlights of hospital-based internal medicine in 2010: chief residents' perspective].

    Science.gov (United States)

    Uhlmann, Marc; Burnard, Jérôme; Cosma Rochat, Monica; Gabus, Vincent; Micheloud, Valérie Geiser; Gobin, Niels; Laurent, Jean-Christophe; Marino, Laura; Méan, Marie; Merz, Laurent; Regamey, Julien; Stadelmann, Raphaël

    2011-02-02

    Applying knowledge acquired from recent medical studies to patient care poses a daily challenge to physicians. Chief residents from the Department of Internal Medicine at the University Hospital of Lausanne carried out a review of some of the issues they considered important. The conclusions of these various publications may have a significant impact on the daily practice of hospital-based internal medicine. Modern medicine based on scientific studies is a reminder that in spite of the essential importance of clinical experience, it is crucial to confront it with the results of relevant publications from the medical literature.

  9. Succession planning: trends regarding the perspectives of Chief Executive Officers in US hospitals.

    Science.gov (United States)

    Collins, Sandra K; McKinnies, Richard C; Matthews, Eric; Collins, Kevin S

    2013-01-01

    A study was conducted to revisit the perceptions of chief executive officers in US hospitals regarding the origin of leadership and how they felt about internally developed successors versus externally recruited successors. Furthermore, the study sought to develop understanding of how this group of executives utilizes the succession planning process, what factors impact successor identification, what positions are applicable for succession planning activities, and who is ultimately held responsible for leadership continuity within the hospital industry. The results of this 2012 study were compared with a previous study conducted in 2007 to determine if the perceptions had changed over time.

  10. Chairs and chiefs of plastic surgery: is it an insider job?

    Science.gov (United States)

    Tanna, Neil; Levine, Steven M; Broer, P Niclas; Reavey, Patrick L; Weichman, Katie E; Roostaeian, Jason; Andrews, Brian T; Lerman, Oren Z; Saadeh, Pierre B; Levine, Jamie P

    2013-07-01

    There is no more important decision an academic Plastic Surgery Department or Division can make than naming a chair or chief. Externally recruited leadership brings fresh perspectives and connections. Critics, however, argue that they lack the in-depth knowledge of the institution's culture and history that may be needed to succeed. The ability and skill of an internal candidate is already known and can increase the odds of that person's success in the leadership position. Finally, external recruitment can be a more costly process. Ultimately, the decision is really a litmus test for a Plastic Surgery program. The authors aim to evaluate factors influencing ascent in Plastic Surgery leadership, including training history, internal promotion, and external recruiting. All Plastic Surgery residency programs accredited by the Accreditation Council for Graduate Medical Education were noted (n = 71). Academic departmental chairs or divisional chiefs of these residency programs were identified at the time of study design (October 1, 2011). For each chair or chief, gender, training history, and faculty appointment immediately prior to the current leadership position was recorded. There were 71 academic chairs or chiefs of Plastic Surgery residency programs at the time of data collection. The majority (62%) had done fellowship training following Plastic Surgery residency. Fellowships included hand (43%), craniofacial (29%), microsurgery (18%), and other types (10%). The majority (73%) of leaders were internal hires (P < 0.01), having faculty appointments at their institutions prior to promotion. However, only a fraction (22%) of these internal hires had done Plastic Surgery residency or fellowship training at that institution (P < 0.01). External recruits consisted of 27% of all 71 academic hires (P < 0.01). Many factors influence the decision to recruit leadership from internally or to hire an external candidate. These include the time to fill the position, program culture

  11. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  12. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  13. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  14. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  15. History of Accounting Development

    National Research Council Canada - National Science Library

    Rinaz Z. Mukhametzyanov; Fatih Sh. Nugaev; Lyaisan Z. Muhametzyanova

    2017-01-01

    Everyone is well aware that accounting is one of the most important areas of economy, which has become so widespread in our lives today that it is impossible to imagine modern business and economy without this component...

  16. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private......In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...

  17. Verification Account Management System (VAMS)

    Data.gov (United States)

    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...

  18. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  19. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  20. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  1. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232, Accounts...

  2. Educação Corporativa e o Papel do Chief Learning OfficerCorporate Education and the Role of the Chief Learning OfficerEducación Corporativa y el Rol del Chief Learning Officer

    Directory of Open Access Journals (Sweden)

    MARTINS, Eduardo Caruso

    2008-06-01

    Full Text Available RESUMOO artigo pretende discutir, baseado em resultados de pesquisa realizada pelos autores, um quadro geral com relação às características, papéis e responsabilidades daqueles que seriam os responsáveis pelos Sistemas de Educação Corporativa em organizações de diferentes setores atuantes no Brasil. Tal análise é feita de forma a se comparar o que há na literatura disponível sobre o tema, pretendendo dar indícios de como as organizações brasileiras têm lidado com a difícil tarefa de desenvolver as competências de seus colaboradores. Destaca-se o papel (ou a falta dele do Chief Learning Officer, supostamente o responsável pela condução dos processos de desenvolvimento de pessoas em uma dada organização, percebendo-se que ainda não se trata de um conceito claro e unânime, tanto em termos das funções a serem realizadas, quanto da importância estratégica atribuída àquele que seria o responsável pela sua execução. A pesquisa realizada é de cunho exploratório e descritivo e, por se tratar de uma amostragem intencional, apresenta limitações quanto a inferências dos resultados. No entanto, espera-se que as considerações feitas possam enriquecer as discussões sobre o tema, ainda carentes em trabalhos acadêmicos.ABSTRACTThis paper aims to present an overview on characteristics, roles and responsibilities of those who are in charge of the Corporate Educational Systems in several organizations from distinct industries in Brazil, based on a research carried out by the authors. The analysis compares what is available in the literature on this subject so that it may provide insights on how Brazilian companies have dealt with the difficult task of developing competences in their employees. Special attention is given to the Chief Learning Officer’s role (or the lack of it – someone who was supposed to be in charge of the employees’ development processes in a given organization. The results show that this role

  3. The ngram chief complaint classifier: a novel method of automatically creating chief complaint classifiers based on international classification of diseases groupings.

    Science.gov (United States)

    Brown, Philip; Halász, Sylvia; Goodall, Colin; Cochrane, Dennis G; Milano, Peter; Allegra, John R

    2010-04-01

    The ngram classifier is created by using text fragments to measure associations between chief complaints (CC) and a syndromic grouping of ICD-9-CM codes. For gastrointestinal (GI) syndrome to determine: (1) ngram CC classifier sensitivity/specificity. (2) Daily volumes for ngram CC and ICD-9-CM classifiers. Retrospective cohort. 19 Emergency Departments. Consecutive visits (1/1/2000-12/31/2005). (1) Used an existing ICD-9-CM filter for "lower GI" to create the ngram CC classifier from a training set and then measured sensitivity/specificity in a test set using an ICD-9-CM classifier as criterion. (2) Compare daily volumes based on ICD-9-CM with that predicted by the ngram classifier. For a specificity of 0.96, sensitivity was 0.70. The daily volume correlation for ngram vs. ICD-9-CM was R=0.92. The ngram CC classifier performed similarly to manually developed CC classifiers and has advantages of rapid automated creation and updating, and may be used independent of language or dialect. 2009 Elsevier Inc. All rights reserved.

  4. The general surgery chief resident operative experience: 23 years of national ACGME case logs.

    Science.gov (United States)

    Drake, Frederick Thurston; Horvath, Karen D; Goldin, Adam B; Gow, Kenneth W

    2013-09-01

    The chief resident (CR) year is a pivotal experience in surgical training. Changes in case volume and diversity may impact the educational quality of this important year. To evaluate changes in operative experience for general surgery CRs. Review of Accreditation Council for Graduate Medical Education case logs from 1989-1990 through 2011-2012 divided into 5 periods. Graduates in period 3 were the last to train with unrestricted work hours; those in period 4 were part of a transition period and trained under both systems; and those in period 5 trained fully under the 80-hour work week. Diversity of cases was assessed based on Accreditation Council for Graduate Medical Education defined categories. Total cases and defined categories were evaluated for changes over time. The average total CR case numbers have fallen (271 in period 1 vs 242 in period 5, P surgery training may be jeopardized by reduced case diversity. Chief resident cases are crucial in surgical training and educators should consider these findings as surgical training evolves.

  5. Cost object in accounting

    Directory of Open Access Journals (Sweden)

    Gertruda Świderska

    2016-07-01

    Full Text Available In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear. This article aims to answer the question whether the term costs object meaning „something whose cost is of interest to accounting information users”, can replace previously used terms. The analysis applies to literature in Polish, in which different schools have developed their own terms, which is connected with the tradition of schools of accounting in Poland and the evolution of the con-cepts. The analysis aims to verify the hypothesis that for many synonymous terms used in publications in the field of accounting a universal solution can be proposed, taking into account the technological pro-gress and changing user needs. The research methods used include a systematic review of literature in Polish from the period 1966 to 2016 and an analysis of the terms.

  6. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  7. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  8. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation......Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...

  9. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  10. Accountability Measures Report, 2006

    Science.gov (United States)

    North Dakota University System, 2006

    2006-01-01

    This document is a valuable tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2006 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital…

  11. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  12. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  13. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  14. Project Lifescape: Butterfly Accounts

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 5; Issue 3. Project Lifescape: Butterfly Accounts. Krushnamegh J Kunte. Classroom Volume 5 Issue 3 March 2000 pp 86-97. Fulltext. Click here to view fulltext PDF. Permanent link: http://www.ias.ac.in/article/fulltext/reso/005/03/0086-0097 ...

  15. Accounting reference desktop

    National Research Council Canada - National Science Library

    Bragg, Steven M

    2002-01-01

    ... (John Wiley & Sons) Financial Analysis (John Wiley & Sons) Just-in-Time Accounting (John Wiley & Sons) Managing Explosive Corporate Growth (John Wiley & Sons) Outsourcing (John Wiley & Sons) Sales and Operations for Your Small Business (John Wiley & Sons) The Controller's Function (John Wiley & Sons) viiFrontmatter (i-xxvi) 3/...

  16. Management accounting for hospitals

    African Journals Online (AJOL)

    Management accounting for hospitals. Hennan leyenaar. The worldwide trend today is for the health sector to be under siege with increasing patient loads, more complex procedures and ever-rising medical costs. The cost of hospitalisation is the most dominant cost factor. absorbing most of the resources. Managing the ...

  17. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  18. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  19. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  20. Some Questions on Accountability.

    Science.gov (United States)

    Follett, Robert J. R.

    An educational publisher poses several questions that are related to accountability for the purpose of stimulating discussion on this topic at a national convention of social studies teachers. Is it appropriate to insist upon the verification or validation of instructional materials? Is it possible to make more money available for the purchase of…

  1. Fiscal Accounting Manual.

    Science.gov (United States)

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  2. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  3. EDITORIAL: A few words from the new Editor-in-Chief A few words from the new Editor-in-Chief

    Science.gov (United States)

    Margaritondo, Giorgio

    2011-04-01

    As I begin my mandate as Editor-in-Chief of Journal of Physics D: Applied Physics, I can look back with great pleasure at many years of service, as a member of the Editorial Board, to this outstanding instrument of scientific dissemination. Having witnessed the exceptional quantitative and qualitative growth of the journal, I must consider this appointment both an honour and a real challenge. The success of the journal is primarily based on three assets: the authors' talent of course, but also the illuminated leadership of my predecessors at the journal helm and the highly competent, dedicated and responsive staff. I would like to praise, in particular, the leadership of my immediate predecessor and good friend, Pallab Battacharya, the pilot of the years of major qualitative growth. Being Pallab's successor makes my new responsibility even more challenging! The IOP personnel is a key asset for the journal: in my rather broad experience in scientific publishing, I have never seen such a combination of professional experience, commitment and willingness to innovate—a traditional strength of JPD. Regrettably, I cannot acknowledge here all the women and men who contributed to the success of the journal; however, I would like to explicitly acknowledge the outstanding work of Sarah Quin over the past decade. In my new duty, I can fortunately count on her successor, Olivia Roche, whose excellent professional and managerial qualities we can already appreciate. How should we view the future of the journal? In my view, with reasonable optimism. Notwithstanding the tough competition, our journal has a solid reputation and increasing visibility. It has consistently belonged to the small elite group of top journals preferred by applied physics authors worldwide. My program as Editor-in-Chief is both simple and very testing: to continue to enhance this elite status. The challenge comes from a variety of factors: first, 'applied physics' is a continuously evolving notion, even

  4. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  5. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  6. Using Objective Structured Teaching Encounters (OSTEs) to prepare chief residents to be emotionally intelligent leaders

    Science.gov (United States)

    Cerrone, Sara Ann; Adelman, Patti; Akbar, Salaahuddin; Yacht, Andrew C.; Fornari, Alice

    2017-01-01

    ABSTRACT Background: Chief Residents must lead, manage and mentor a diverse and often large group of residents, however there is a lack of formal leadership training throughout graduate medical education. Objective: Development of a 3-part Chief Resident (CR) Program focused on leading, managing and mentoring. Design: Each participant completes an Emotional Intelligence (EI) Inventory prior to the day-long event. Participants receive their EI scores at the beginning of the program, which features interactive sessions on leadership, management, and feedback skills. The program then reinforces the application of their new knowledge about EI through a four station OSTE (Observed Structured Teaching Encounter). CRs practice feedback and coaching skills in a simulated environment where they need to provide the context of formative feedback to a standardized resident. Results: The aggregated mean pre-session EI score for all participants was 76.9 (an ideal score is >85). An independent-samples t-test compared the CRs’ leadership and feedback performance on their first and second OSTE performance within a single afternoon session. There was a significant difference between the first OSTE performance (M = 47.92, SD = 7.8) and the second OSTE performance (M = 51.22, SD = 6.9); t (68) = 1.99, p = 0.006. These results suggest that participating in multiple OSTEs positively reinforces the core interpersonal and communication skills discussed in the didactic and practiced in the interactive portions of the program. Conclusion: The low mean pre-session EI score achieved by our participants supports the idea that CRs enter their new roles with a level of EI that can be enhanced. CRs had an overall positive reaction to EI and its application to the core skills addressed in the program, highlighting the fact that similar programs could be used to train early career physicians to be more skilled and comfortable with leading, managing and mentoring. Abbreviations: CR

  7. Using Objective Structured Teaching Encounters (OSTEs) to prepare chief residents to be emotionally intelligent leaders.

    Science.gov (United States)

    Cerrone, Sara Ann; Adelman, Patti; Akbar, Salaahuddin; Yacht, Andrew C; Fornari, Alice

    2017-01-01

    Chief Residents must lead, manage and mentor a diverse and often large group of residents, however there is a lack of formal leadership training throughout graduate medical education. Development of a 3-part Chief Resident (CR) Program focused on leading, managing and mentoring. Each participant completes an Emotional Intelligence (EI) Inventory prior to the day-long event. Participants receive their EI scores at the beginning of the program, which features interactive sessions on leadership, management, and feedback skills. The program then reinforces the application of their new knowledge about EI through a four station OSTE (Observed Structured Teaching Encounter). CRs practice feedback and coaching skills in a simulated environment where they need to provide the context of formative feedback to a standardized resident. The aggregated mean pre-session EI score for all participants was 76.9 (an ideal score is >85). An independent-samples t-test compared the CRs' leadership and feedback performance on their first and second OSTE performance within a single afternoon session. There was a significant difference between the first OSTE performance (M = 47.92, SD = 7.8) and the second OSTE performance (M = 51.22, SD = 6.9); t (68) = 1.99, p = 0.006. These results suggest that participating in multiple OSTEs positively reinforces the core interpersonal and communication skills discussed in the didactic and practiced in the interactive portions of the program. The low mean pre-session EI score achieved by our participants supports the idea that CRs enter their new roles with a level of EI that can be enhanced. CRs had an overall positive reaction to EI and its application to the core skills addressed in the program, highlighting the fact that similar programs could be used to train early career physicians to be more skilled and comfortable with leading, managing and mentoring. CR: Chief resident; EI: Emotional intelligence; GME: Graduate medical education

  8. Establishment of novel in vitro mouse chief cell and SPEM cultures identifies MAL2 as a marker of metaplasia in the stomach.

    Science.gov (United States)

    Weis, Victoria G; Petersen, Christine P; Mills, Jason C; Tuma, Pamela L; Whitehead, Robert H; Goldenring, James R

    2014-10-15

    Oxyntic atrophy in the stomach leads to chief cell transdifferentiation into spasmolytic polypeptide expressing metaplasia (SPEM). Investigations of preneoplastic metaplasias in the stomach are limited by the sole reliance on in vivo mouse models, owing to the lack of in vitro models for distinct normal mucosal lineages and metaplasias. Utilizing the Immortomouse, in vitro cell models of chief cells and SPEM were developed to study the characteristics of normal chief cells and metaplasia. Chief cells and SPEM cells isolated from Immortomice were cultured and characterized at both the permissive (33°C) and the nonpermissive temperature (39°C). Clones were selected on the basis of their transcriptional expression of specific stomach lineage markers (named ImChief and ImSPEM) and protein expression and growth were analyzed. The transcriptional expression profiles of ImChief and ImSPEM cells were compared further by using gene microarrays. ImChief cells transcriptionally express most chief cell markers and contain pepsinogen C and RAB3D-immunostaining vesicles. ImSPEM cells express the SPEM markers TFF2 and HE4 and constitutively secrete HE4. Whereas ImChief cells cease proliferation at the nonpermissive temperature, ImSPEM cells continue to proliferate at 39°C. Gene expression profiling of ImChief and ImSPEM revealed myelin and lymphocyte protein 2 (MAL2) as a novel marker of SPEM lineages. Our results indicate that the expression and proliferation profiles of the novel ImChief and ImSPEM cell lines resemble in vivo chief and SPEM cell lineages. These cell culture lines provide the first in vitro systems for studying the molecular mechanisms of the metaplastic transition in the stomach.

  9. Transformational leadership practices of chief nursing officers in Magnet® organizations.

    Science.gov (United States)

    Clavelle, Joanne T; Drenkard, Karen; Tullai-McGuinness, Susan; Fitzpatrick, Joyce J

    2012-10-01

    This study describes the transformational leadership practices of Magnet® chief nursing officers (CNOs). It is believed that transformational leadership practices influence quality and are integral to Magnet designation. E-mail surveys of 384 Magnet CNOs were conducted in 2011 using the leadership practices inventory (LPI). Enabling others to act and modeling the way are top practices of Magnet CNOs. Those 60 years or older and those with doctorate degrees scored significantly higher in inspiring a shared vision and challenging the process. There was a significant positive relationship between total years as a CNO and inspiring a shared vision and between total scores on the LPI and number of beds in the organization. As CNOs gain experience and education, they exhibit more transformational leadership characteristics. Magnet organizations should take steps to retain CNOs and support their development and advancement.

  10. Transformational leadership practices of chief nursing officers in Magnet® organizations.

    Science.gov (United States)

    Clavelle, Joanne T; Drenkard, Karen; Tullai-McGuinness, Susan; Fitzpatrick, Joyce J

    2012-04-01

    This study describes the transformational leadership practices of Magnet® chief nursing officers (CNOs). It is believed that transformational leadership practices influence quality and are integral to Magnet designation. E-mail surveys of 384 Magnet CNOs were conducted in 2011 using the leadership practices inventory (LPI). Enabling others to act and modeling the way are top practices of Magnet CNOs. Those 60 years or older and those with doctorate degrees scored significantly higher in inspiring a shared vision and challenging the process. There was a significant positive relationship between total years as a CNO and inspiring a shared vision and between total scores on the LPI and number of beds in the organization. As CNOs gain experience and education, they exhibit more transformational leadership characteristics. Magnet organizations should take steps to retain CNOs and support their development and advancement.

  11. Responding to Emotional Stress in Pediatric Hospitals: Results From a National Survey of Chief Nursing Officers.

    Science.gov (United States)

    Huetsch, Michael; Green, Jeremy

    2016-01-01

    The aim of this study was to identify leadership awareness of emotional stress and employee support efforts in pediatric hospitals. The current pediatric environment has seen increases in treatment intensity, care duration, and acuity of patients resulting in increased likelihood of being exposed to emotional events. Mail survey was sent to chief nursing officers at 87 pediatric hospitals. A total of 49 responses (56%) were received. Hospitals with less than 250 beds were significantly more likely to rate emotional stress as a large to very large problem, whereas ANCC Magnet® hospitals felt better about support efforts after patient deaths. Most commonly used support offerings focused on staff recovery after a traumatic event as opposed to training for prevention of emotional stress. Emotional stress is a well-recognized issue in pediatric hospitals with comparatively large resource commitment. Further focus on caregiver prevention training and unit leadership recognition of stress may be needed.

  12. Chief Financial Officer FY 1997 status report and five-year plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-10-01

    The Chief Financial Officers Act of 1990 (CFO Act) establishes the legal framework for improved Federal financial management. The Act requires the agency CFO to prepare, and annually revise, a plan to implement the Office of Management and Budget (OMB) Federal Financial Management Status Report and Five-Year Plan. This is the sixth Status Report and Five-Year Plan submission to OMB by the Department of Energy (DOE). Financial management at the Department operates in an environment of Government-wide efforts to improve financial management and implements legislation and administrative provisions which stress the need for change. This report sets forth the Department`s plans for financial management improvements in the coming years. It also highlights several new initiatives completed or currently underway that will significantly improve the overall effectiveness of financial management at the Department of Energy.

  13. 75 FR 67956 - Meeting of the Chief of Naval Operations Executive Panel

    Science.gov (United States)

    2010-11-04

    ...The Chief of Naval Operations (CNO) Executive Panel will report on the findings and recommendations of the Latin America and the Caribbean, 2010 Subcommittee study. The meeting will consist of open and closed discussions. Closed discussions will include national and naval intelligence analysis, as well as consider major challenges which the United States will face over the next five years and implications of the regional security environment on the prospective role of U.S. naval forces. Open discussions will include the political, social and economic environment of Latin America and the Caribbean, focusing on crime (particularly narcotics trafficking), regional ethnic conflicts, and analysis of regional democratic processes. The discussion will concentrate on Central and South America and the Caribbean; considering issues also effecting Mexico as appropriate.

  14. Ophthalmic Start-Up Chief Executive Officers' Perceptions of Development Hurdles.

    Science.gov (United States)

    Stewart, William C; Nelson, Lindsay A; Kruft, Bonnie; Stewart, Jeanette A

    2017-08-26

    To identify current challenges facing ophthalmic pharmaceutical start-ups in developing new products. Surveys were distributed to the chief executive officer (CEO) or president of ophthalmic start-ups. The survey attracted 24 responses from 78 surveys distributed (31%). The CEOs stated that a lack of financial capital (n = 18, 75%), FDA regulations (n = 6, 25%), and failure to meet clinical endpoints (n = 6, 25%) were their greatest development hurdles. Risk aversion to medicines in early development (n = 18, 75%), mergers and acquisitions reducing corporate choice for licensing agreements (n = 7, 29%), the emergence of large pharmaceutical-based venture capital funding groups (n = 12, 50%), and the failure of many large pharmaceutical companies to develop their own medicines (n = 10, 42%) were noted as recent prominent trends affecting fundraising. The study suggests that development funding, regulatory burden, and meeting clinical endpoints are the greatest development challenges faced by ophthalmic start-up CEOs. © 2017 S. Karger AG, Basel.

  15. Reducing firearm-related violence on college campuses-police chiefs' perceptions and practices.

    Science.gov (United States)

    Thompson, Amy; Price, James H; Mrdjenovich, Adam J; Khubchandani, Jagdish

    2009-01-01

    Firearms are used in the majority of college aged suicides and homicides. With recent efforts by various gun lobbying groups to have firearms more accessible to college students on campuses, there is the potential for more firearm-related morbidity and mortality. This study assessed university police chiefs' perceptions and practices concerning selected issues of firearm violence and its reduction on college campuses. The Directory of the International Association for College Law Enforcement Administrators was used to identify a national random sample of campus police chiefs (n = 600). The respondents were predominantly males (89%), 40 to 59 years of age (71%), Caucasian (85%), and worked for 21or more years in law enforcement (75%). In the fall of 2008, a 2-wave mailing procedure was used to ensure an adequate response rate to a valid and reliable questionnaire. A total of 417 (70%) questionnaires were returned. A firearm incident had occurred in the past year on 25% of campuses and on 35% of campuses within the past 5 years. The majority of campuses (57%) had a plan in place for longer than a year to deal with an "active shooter" on campus. Virtually all (97%) of the campuses had a policy in place that prohibited firearms on campus. The primary barrier (46%) to a highly visible campus plan for preventing firearms violence was the perception that firearms violence was not a problem on their campus. A greater awareness of the importance of a highly visible campus firearm policy and its potential for reducing firearm trauma on college campuses is needed.

  16. The influence of the CHIEF pathway on colorectal cancer-specific mortality.

    Directory of Open Access Journals (Sweden)

    Martha L Slattery

    Full Text Available Many components of the CHIEF (Convergence of Hormones, Inflammation, and Energy Related Factors pathway could influence survival given their involvement in cell growth, apoptosis, angiogenesis, and tumor invasion stimulation. We used ARTP (Adaptive Rank Truncation Product to test if genes in the pathway were associated with colorectal cancer-specific mortality. Colon cancer (n = 1555 and rectal cancer (n = 754 cases were followed over five years. Age, center, stage at diagnosis, and tumor molecular phenotype were considered when calculating ARTP p values. A polygenic risk score was used to summarize the magnitude of risk associated with this pathway. The JAK/STAT/SOC was significant for colon cancer survival (PARTP = 0.035. Fifteen genes (DUSP2, INFGR1, IL6, IRF2, JAK2, MAP3K10, MMP1, NFkB1A, NOS2A, PIK3CA, SEPX1, SMAD3, TLR2, TYK2, and VDR were associated with colon cancer mortality (PARTP < 0.05; JAK2 (PARTP  = 0.0086, PIK3CA (PARTP = 0.0098, and SMAD3 (PARTP = 0.0059 had the strongest associations. Over 40 SNPs were significantly associated with survival within the 15 significant genes (PARTP < 0.05. SMAD3 had the strongest association with survival (HRGG 2.46 95% CI 1.44,4.21 PTtrnd = 0.0002. Seven genes (IL2RA, IL8RA, IL8RB, IRF2, RAF1, RUNX3, and SEPX1 were significantly associated with rectal cancer (PARTP < 0.05. The HR for colorectal cancer-specific mortality among colon cancer cases in the upper at-risk alleles group was 11.81 (95% CI 7.07, 19. 74 and was 10.99 (95% CI 5.30, 22.78 for rectal cancer. These results suggest that several genes in the CHIEF pathway are important for colorectal cancer survival; the risk associated with the pathway merits validation in other studies.

  17. New Editor-in-Chief for Journal of Physics A: Mathematical and Theoretical

    Science.gov (United States)

    Gillan, Rebecca

    2014-04-01

    We are delighted to announce that Professor Martin Evans of University of Edinburgh has been appointed as the new Editor-in-Chief of Journal of Physics A: Mathematical and Theoretical. Martin Evans has been Editor of the Statistical Physics section of the journal since 2009. Prior to this, he served as a Board Member for the journal. His areas of research include statistical mechanics of nonequilibrium systems, phase transitions and scaling regimes in nonequilibrium statistical physics, glassy dynamics, phase transitions and ordering in driven diffusive systems, mass transport models, condensation models, zero range processes and exclusion processes. We very much look forward to working with Martin to continue to improve the journal's quality and interest to the readership. We would like to thank our outgoing Editor-in-Chief, Professor Murray Batchelor. Murray has worked hard and provided excellent guidance in improving the quality of the journal and the service that the journal provides to authors, referees and readers. During the last five years, we have raised the quality threshold for acceptance in the journal and currently reject over 70% of submissions. As a result, papers published in Journal of Physics A: Mathematical and Theoretical are amongst the best in the field. We have also maintained and improved on our excellent receipt-to-first-decision times, which now average under 40 days for papers. With the help of Martin Evans and our distinguished Editorial Board, we will be working to further improve the quality of the journal whilst continuing to offer excellent services to our readers, authors and referees. We hope that you benefit from reading the journal. If you have any comments or questions, please do not hesitate to contact us at jphysa@iop.org. Rebecca Gillan Publisher

  18. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  19. Media Accountability Goes Online

    OpenAIRE

    Baisnée, Olivier; Domingo, David; Glowacki, Michal; Heikkilä, Heikki; Kus, Michal; Pies, Judith

    2012-01-01

    The Internet is both a challenge and an opportunity for media accountability. Newsrooms and citizens are adapting existing practices and developing new ones on news websites, weblogs and social media. This report offers the first comparative study on how these practices are being developed and perceived in thirteen countries in Europe (Bulgaria, Finland, France, Germany, the Netherlands, Poland, Serbia, United Kingdom), the Arab world (Jordan, Lebanon, Syria, Tunisia) and North America (USA)....

  20. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  1. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  2. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  3. Financial Accounting for the Defense Investigation Service

    National Research Council Canada - National Science Library

    1998-01-01

    The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...

  4. New Editor-in-Chief for Journal of Physics D: Applied Physics New Editor-in-Chief for Journal of Physics D: Applied Physics

    Science.gov (United States)

    2011-04-01

    The Institute of Physics is delighted to announce that the new Editor-in-Chief for Journal of Physics D: Applied Physics will be Professor Giorgio Margaritondo of École Polytechnique Fédérale de Lausanne, Switzerland. Giorgio will, with the help of his world-class Editorial Board, maintain standards of scientific rigour whilst ensuring that research published is of the highest quality. 'I would like to praise, in particular, the leadership of my immediate predecessor and good friend, Pallab Battacharya, the pilot of the years of major qualitative growth.' said Professor Margaritondo. 'Being Pallab's successor makes my new responsibility even more challenging!' Professor Margaritondo received the Laurea Summa cum Laude from the University of Rome in 1969. He has been a full professor of Applied Physics at the EPFL since 1990. In 2001, he became Dean of the EPFL Faculty of Basic Sciences. In 2004, he was nominated Provost and he served until 2010, when he became Dean of Continuing Education. He previously worked at the Italian National Research Council, at Bell Laboratories and at the University of Wisconsin-Madison. His research activity concerns the physics of semiconductors and superconductors (electronic states, surfaces and interfaces) and of biological systems; his main experimental techniques are electron spectroscopy and spectromicroscopy, x-ray imaging and scanning near-field microscopy, including experiments with synchrotron light and with free electron lasers. Author of more than 650 scientific publications and 9 books, he was also coordinator in 1995-98 of the scientific division of the Elettra synchrotron in Trieste. In 1997-2003 he was coordinator of the European Commission Round Table on synchrotron radiation. He is the president of the Council of the European Commission Integrated Initiative on Synchrotron and Free Electron Laser Science (IA-SFS and then ELISA), the largest network in the world in this domain. He is Fellow of the American Physical

  5. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards...

  6. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  7. Improving School Accountability Measures

    OpenAIRE

    Thomas J. Kane; Douglas O. Staiger

    2001-01-01

    A growing number of states are using annual school-level test scores as part of their school accountability systems. We highlight an under-appreciated weakness of that approach the imprecision of school-level test score means -- and propose a method for better discerning signal from noise in annual school report cards. For an elementary school of average size in North Carolina, we estimate that 28 percent of the variance in 5th grade reading scores is due to sampling variation and about 10 pe...

  8. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  9. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  10. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing public...

  11. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  12. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

  14. 75 FR 9188 - Notice of Cancellation of Open Meeting of the Chief of Naval Operations (CNO) Executive Panel

    Science.gov (United States)

    2010-03-01

    ... Department of the Navy Notice of Cancellation of Open Meeting of the Chief of Naval Operations (CNO) Executive Panel AGENCY: Department of the Navy, DoD. ACTION: Notice of cancellation. SUMMARY: The Department..., announcing The CNO Executive Panel was scheduled to meet on March 11, 2010, to deliberate on the findings and...

  15. Chief of Mission Authority as a Model for National Security Integration (INSS Strategic Perspectives, Number 2, December 2010)

    Science.gov (United States)

    2010-12-01

    Reform’s Legal Working Group, makes clear.67 Lederman concludes, “Any individual in the interagency space who exercises meaningful authority to compel...indebted to Cody Brown, formerly Chief of Legal Research at PNSR, for this prelimi- nary analysis. 67 For a good review of this issue, see Gordon Lederman

  16. The Roles of Chief Research Officers at American Research Universities: A Current Profile and Challenges for the Future

    Science.gov (United States)

    Droegemeier, Kelvin K.; Snyder, Lori Anderson; Knoedler, Alicia; Taylor, William; Litwiller, Brett; Whitacre, Caroline; Gobstein, Howard; Keller, Christine; Hinds, Teri Lyn; Dwyer, Nathalie

    2017-01-01

    The individual charged with stewarding the academic research and creative activity enterprise (i.e., Chief Research Officer or Vice President/Chancellor for Research), has tremendous responsibility and influence over the institution's ability to achieve its overall mission. Yet, the skills and knowledge required to successfully serve in this role…

  17. Trump: Apprentice-President, Failing Entertainer, or Disrupter-in-Chief? Three Possible Pathways for Trump's Foreign Policy

    NARCIS (Netherlands)

    Haar, Roberta

    America’s Secretary of Defense James Mattis made his first trip to Europe in February to discuss plans to fight against Islamic terrorism in the Middle East, plans that Trump demanded the Pentagon devise within 30 days. While European defense chiefs certainly engaged with the former general on his

  18. Job Satisfaction of University Chief Student Conduct Administrators and Their Intent to Stay or Leave the Position

    Science.gov (United States)

    Nagel-Bennett, Suzie

    2010-01-01

    Chief student conduct administrators within higher education are responsible for administering and enforcing standards of student conduct, and navigating the vast legal, political and developmental components to fortify the ethical climate and academic integrity of institutions. Although some previous research regarding these individuals and their…

  19. The Chief Enrollment Officer Position: How the Hiring Process Illuminates the Competencies Required to Lead an Enrollment Management Division

    Science.gov (United States)

    Niles, Stefanie D.

    2012-01-01

    As the field of enrollment management has developed and changed, so has the role of the chief enrollment officer. This position is often considered among the most critical in senior level university administration today. Thomas Huddleston stated that "an enrollment manager's efforts are intended to shape and influence particular units…

  20. Organisational age cultures : The interplay of chief executive officers age and attitudes toward younger and older employees

    NARCIS (Netherlands)

    Zacher, Hannes; Gielnik, Michael M.

    This article investigates the interactive effects of chief executive officer (CEO) age and CEO attitudes toward younger and older employees on organisational age cultures. Data was collected from 66 CEOs of small and medium-sized businesses and 274 employees. Results were consistent with

  1. Academic Health Center Governance and the Responsibilities of University Boards and Chief Executives (Report of a Symposium). Occasional Paper Series.

    Science.gov (United States)

    Wegner, Gregory R.

    2003-01-01

    This paper provides an overview to help trustees of higher education institutions learn how to form a collective knowledge base and ask penetrating questions about academic health center (AHC) governance practices, which vary by institution. The advice offered is addressed particularly to governing board members, chief executive officers, and…

  2. Illinois Community College Chief Student Services Officers' Support for the Professional Development of College Middle Managers: An Adult Learning Perspective

    Science.gov (United States)

    Diaz, Amy Suzanne

    2013-01-01

    This dissertation examines the beliefs, attitudes, and practices of Chief Student Services Officers (CSSOs) regarding the professional development of their middle managers (i.e., direct reports) within the Illinois Community College system. A sequential, mixed methods study was performed with CSSOs at Illinois community colleges across the state.…

  3. 40 CFR 60.1185 - What types of operator certification must the chief facility operator and shift supervisor obtain...

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 6 2010-07-01 2010-07-01 false What types of operator certification... Certification § 60.1185 What types of operator certification must the chief facility operator and shift... obtain and keep a current provisional operator certification from the American Society of Mechanical...

  4. 40 CFR 62.15130 - What types of operator certification must the chief facility operator and shift supervisor obtain...

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 8 2010-07-01 2010-07-01 false What types of operator certification... Combustion Practices: Operator Certification § 62.15130 What types of operator certification must the chief... operator and shift supervisor must obtain and maintain a current provisional operator certification from...

  5. 40 CFR 60.1675 - What types of operator certification must the chief facility operator and shift supervisor obtain...

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 6 2010-07-01 2010-07-01 false What types of operator certification... Combustion Practices: Operator Certification § 60.1675 What types of operator certification must the chief... operator and shift supervisor must obtain and keep a current provisional operator certification from the...

  6. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  7. Expression of Activated Ras in Gastric Chief Cells of Mice Leads to the Full Spectrum of Metaplastic Lineage Transitions

    Science.gov (United States)

    Choi, Eunyoung; Hendley, Audrey M.; Bailey, Jennifer M.; Leach, Steven D.; Goldenring, James R.

    2015-01-01

    Background & Aims Gastric cancer develops in the context of parietal cell loss, spasmolytic polypeptide-expressing metaplasia (SPEM), and intestinal metaplasia (IM). We investigated whether expression of the activated form of Ras in gastric chief cells of mice leads to development of SPEM, as well as progression of metaplasia. Methods We studied Mist1-CreERT2Tg/+;LSL-K-Ras(G12D)Tg/+ (Mist1-Kras) mice, which express the active form of Kras in chief cells upon tamoxifen exposure. We studied Mist1-CreERT2Tg/+;LSL-KRas (G12D)Tg/+;R26RmTmG/+ (Mist1-Kras-mTmG) mice to examine whether chief cells that express active Kras give rise to SPEM and IM. Some mice received intraperitoneal injections of the MEK inhibitor, selumetinib, for 14 consecutive days. Gastric tissues were collected and analyzed by immunohistochemistry, immunofluorescence, and quantitative PCR. Results Mist1-Kras mice developed metaplastic glands, which completely replaced normal fundic lineages and progressed to IM within 3–4 months after tamoxifen injection. The metaplastic glands expressed markers of SPEM and IM, and were infiltrated by macrophages. Lineage tracing studies confirmed that the metaplasia developed directly from Kras (G12D)-induced chief cells. Selumetinib induced persistent regression of SPEM and IM and reestablished normal mucosal cells, which were derived from normal gastric progenitor cells. Conclusions Expression of activated Ras in chief cells of Mist1-Kras mice led to the full range of metaplastic lineage transitions, including SPEM and IM. Inhibition of Ras signaling by inhibition of MEK might reverse pre-neoplastic metaplasia in the stomach. PMID:26677984

  8. The Chief Clinical Informatics Officer (CCIO): AMIA Task Force Report on CCIO Knowledge, Education, and Skillset Requirements.

    Science.gov (United States)

    Kannry, Joseph; Sengstack, Patricia; Thyvalikakath, Thankam Paul; Poikonen, John; Middleton, Blackford; Payne, Thomas; Lehmann, Christoph U

    2016-01-01

    The emerging operational role of the "Chief Clinical Informatics Officer" (CCIO) remains heterogeneous with individuals deriving from a variety of clinical settings and backgrounds. The CCIO is defined in title, responsibility, and scope of practice by local organizations. The term encompasses the more commonly used Chief Medical Informatics Officer (CMIO) and Chief Nursing Informatics Officer (CNIO) as well as the rarely used Chief Pharmacy Informatics Officer (CPIO) and Chief Dental Informatics Officer (CDIO). The American Medical Informatics Association (AMIA) identified a need to better delineate the knowledge, education, skillsets, and operational scope of the CCIO in an attempt to address the challenges surrounding the professional development and the hiring processes of CCIOs. An AMIA task force developed knowledge, education, and operational skillset recommendations for CCIOs focusing on the common core aspect and describing individual differences based on Clinical Informatics focus. The task force concluded that while the role of the CCIO currently is diverse, a growing body of Clinical Informatics and increasing certification efforts are resulting in increased homogeneity. The task force advised that 1.) To achieve a predictable and desirable skillset, the CCIO must complete clearly defined and specified Clinical Informatics education and training. 2.) Future education and training must reflect the changing body of knowledge and must be guided by changing day-to-day informatics challenges. A better defined and specified education and skillset for all CCIO positions will motivate the CCIO workforce and empower them to perform the job of a 21st century CCIO. Formally educated and trained CCIOs will provide a competitive advantage to their respective enterprise by fully utilizing the power of Informatics science.

  9. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  10. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2000 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Lockwood, Jr., Neil [Kalispel Tribe of Indians, Usk, WA (United States); McLellan, Jason G [Washington Department of Fish and Wildlife, Spokane, WA (United States); Crossley, Brian [Spokane Tribe of Indians, Department of Natural Resources, Wellpinit, WA (United States); O' Connor, Dick

    2001-01-01

    The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, commonly known as the Joint Stock Assessment Project (JSAP) is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (blocked area). The three-phase approach of this project will enhance the fisheries resources of the blocked area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information housed in a central location will allow managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP (NWPPC program measure 10.8B.26) is designed and guided jointly by fisheries managers in the blocked area and the Columbia Basin blocked area management plan (1998). The initial year of the project (1997) identified the need for a central data storage and analysis facility, coordination with the StreamNet project, compilation of blocked area fisheries information, and a report on the ecological condition of the Spokane River System. These needs were addressed in 1998 by acquiring a central location with a data storage and analysis system, coordinating a pilot project with StreamNet, compiling fisheries distribution data throughout the blocked area, identifying data gaps based on compiled information, and researching the ecological condition of the Spokane River. In order to ensure that any additional information collected throughout the life of this project will be easily stored and manipulated by the central storage facility, it was necessary to develop standardized methodologies between the JSAP fisheries managers. The use of common collection and analytical tools is essential to the process of streamlining joint management decisions. In 1999 and 2000 the project

  11. In memoriam Otto J.B. Hübschle, Chief Veterinary Officer, Namibia

    Directory of Open Access Journals (Sweden)

    Anon.

    2008-09-01

    Full Text Available Otto J.B. Hübschle passed away in Paris on 16 July 2008.Born on 9 October 1945 in Radolfzell, Germany, Otto qualified as a veterinarian from the universities of Munich and Zurich. In 1970, he received a scholarship from the German student exchange programme to study at the Onderstepoort Veterinary Institute where he was awarded the degree of M Med Vet having majored in virology.Otto Hübschle worked in the Virology section at Onderstepoort for several years. In 1976, he joined the Federal Research Institute for Virus Animal Diseases in Tübingen where he worked on foot and mouth disease and other airborne viral diseases. During this period he obtained the Dr Med Vet and Fachtierarzt qualifications (specialist microbiology/ serology. He also worked on different developmental projects in Madagascar and Kenya as was a consultant to the European Union.In 1983, he was appointed Deputy Director responsible for the Central Veterinary Laboratory (CVL in Windhoek. Under his guidance, the laboratory was entirely renovated and new sections were introduced, such as the rabies diagnostic and molecular biology sections. He was a prolific researcher who authored or co-authored over 60 scientific papers.In 2006, Otto Hübschle was appointed Chief Veterinary Officer, a position he held until his untimely death. During this time, he strived to achieve freedom for the communal areas of Namibia from foot and mouth disease and contagious bovine pleuropneumonia to provide farmers with greater access to local, regional and international markets for animals and animal products. Otto Hübschle was a man of science who faithfully served his country of adoption and its livestock industry for many years. As Head of the CVL in Windhoek and then Chief Veterinary Officer, he succeeded in elevating the Namibian Veterinary Services to the status of an internationally recognised institution. He will be missed not only by his family, his Namibian colleagues and friends but also

  12. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  13. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  14. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  15. Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

    Science.gov (United States)

    Counte, M A; Glandon, G L

    1988-01-01

    Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

  16. Leveraging Independent Management and Chief Engineer Hierarchy: Vertically and Horizontally-Derived Technical Authority Value

    Science.gov (United States)

    Barley, Bryan; Newhouse, Marilyn

    2012-01-01

    In the development of complex spacecraft missions, project management authority is usually extended hierarchically from NASA's highest agency levels down to the implementing institution's project team level, through both the center and the program. In parallel with management authority, NASA utilizes a complementary, but independent, hierarchy of technical authority (TA) that extends from the agency level to the project, again, through both the center and the program. The chief engineers (CEs) who serve in this technical authority capacity oversee and report on the technical status and ensure sound engineering practices, controls, and management of the projects and programs. At the lowest level, implementing institutions assign project CEs to technically engage projects, lead development teams, and ensure sound technical principles, processes, and issue resolution. At the middle level, programs and centers independently use CEs to ensure the technical success of their projects and programs. At the agency level, NASA's mission directorate CEs maintain technical cognizance over every program and project in their directorate and advise directorate management on the technical, cost, schedule, and programmatic health of each. As part of this vertically-extended CE team, a program level CE manages a continually varying balance between penetration depth and breadth across his or her assigned missions. Teamwork issues and information integration become critical for management at all levels to ensure value-added use of both the synergy available between CEs at the various agency levels, and the independence of the technical authority at each organization.

  17. Developing a clinical information system: the role of the chief information officer.

    Science.gov (United States)

    Glaser, J

    1994-11-01

    Chief information officers (CIOs) must play a pivotal role in the formation and implementation of a clinical information system, the subset of an organizational information system that deals specifically with support of clinical care activities. Major elements include the applications software, technology and data architecture, databases, and analysis. The organizational structures and processes that manage the development of improvement activities, including the clinical information system itself, are just as vital to the design of an information system as the hardware and software. To develop, sustain, and advance an information infrastructure, the CIO must help establish certain organizational precursors, such as medical staff involvement, experience with quality improvement, and ability to meet data needs. The CIO must then work with the senior administrative and medical leadership in developing a vision for the information system. The CIO must also create new roles and knowledge for information system and medical staff members. Interaction between information services and medical staff is vitally important to the success of a clinical information system. Organizational committees and structures that Brigham and Women's Hospital in Boston put in place to formalize the relationship between information systems and medical staff include the Clinical Initiative Development Program and the Center for Applied Medical Information Systems Research. Improving the clinical management of care and the efficacy of care processes involves complex changes in organizational culture and processes, medical practice and information system applications, technologies, staff, and data.

  18. Chief nursing officers' perceptions of the Doctorate of Nursing Practice degree.

    Science.gov (United States)

    Swanson, Michelle L; Stanton, Marietta P

    2013-01-01

    Nurse executives practice in a business environment, which requires a skill set that has traditionally not been included in advanced nursing curriculum. The Doctorate of Nursing Practice (DNP) essentials are designed to address this gap in education while maintaining the focus on advanced nursing practice and executive management competency. Current literature supports the appropriateness of the DNP with practice focus areas of advanced practice specialties and nursing leadership. Although certification and educational bodies, and some professional nursing organizations, have embraced the DNP as the terminal degree for non-research-focused nurses, there remains a gap in the literature in regards to the perceptions of validity of the DNP for nurse executives. The purpose of this capstone project was to investigate the perceptions of practicing chief nursing officers (CNOs) in the acute care setting regarding the application of the DNP degree for nurse leaders. Utilizing an online survey, specific perceptions investigated included application and appropriateness of the DNP in a business-based practice model and managing daily nursing operations. CNOs practicing in the acute care setting differed on their responses regarding whether the DNP should be the recommended or the required degree in CNO development programs. CNOs with tenure responded more positively to the perception that the DNP curricula contains advanced nursing knowledge content appropriate to nurse executive practice. Practicing CNOs in the acute care setting do perceive the DNP as an appropriate degree option for nurse executive roles at aggregate, system, and organizational levels. © 2013 Wiley Periodicals, Inc.

  19. Chief complaints and diagnosis of patients visited by caravan physicians during hajj 2010.

    Science.gov (United States)

    Marashi, Sayyed Ali; Rusta, Hojjatollah; Tabatabaei, Aminreza

    2014-12-01

    The primary data on the patient's status are articulated by the patient and consist of conditions that force the patient to seek treatment. Such data helps the physician effectively to make an appropriate list of differential diagnoses to establish a treatment protocol. The objective of this study was to review the frequency of patients' chief complaints in Hajj to plan and develop medical protocols for expected problems in Hajj. In this short-term past-oriented study, all medical files of the Hajj pilgrims were reviewed and all data regarding the diagnoses were extracted. In general, medical data of 107074 cases had been registered in this software. Cough with the frequency of 24083 (22.45%) was the most frequent complaints of the patients. Respiratory tract infections diseases with 66197 persons (61.82%) were the most frequently diagnosed diseases in times of annual Hajj of 2010. Respiratory disease, musculoskeletal pain, headache, and digestion problems were among the most important reasons of patients' referral to physicians in times of Hajj. The mentioned complications could be prevented through correct trainings and conforming to health recommendations in times of Hajj.

  20. The Emerging Role of the Chief Research Informatics Officer in Academic Health Centers.

    Science.gov (United States)

    Sanchez-Pinto, L Nelson; Mosa, Abu S M; Fultz-Hollis, Kate; Tachinardi, Umberto; Barnett, William K; Embi, Peter J

    2017-08-16

    The role of the Chief Research Informatics Officer (CRIO) is emerging in academic health centers to address the challenges clinical researchers face in the increasingly digitalized, data-intensive healthcare system. Most current CRIOs are the first officers in their institutions to hold that role. To date there is very little published information about this role and the individuals who serve it. To increase our understanding of the CRIO role, the leaders who serve it, and the factors associated with their success in their organizations. The Clinical Research Informatics Working Group of the American Medical Informatics Association (AMIA) conducted a national survey of CRIOs in the United States and convened an expert panel of CRIOs to discuss their experience during the 2016 AMIA Annual Symposium. CRIOs come from diverse academic backgrounds. Most have advance training and extensive experience in biomedical informatics but the majority have been CRIOs for less than three years. CRIOs identify funding, data governance, and advancing data analytics as their major challenges. CRIOs play an important role in helping shape the future of clinical research, innovation, and data analytics in healthcare in their organizations. They share many of the same challenges and see the same opportunities for the future of the field. Better understanding the background and experience of current CRIOs can help define and develop the role in other organizations and enhance their influence in the field of research informatics.

  1. Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application

    OpenAIRE

    Elif Yucel,; Mehlika Sarac,; Adem Cabuk

    2012-01-01

    The aim of this study is to determine to what extent the accounting education, that has a long history in our country, covered the expectations of students in the faculty of economics and administrative sciences who are the today’s accountant candidates and to evaluate the results achieved. For this purpose, firstly required quality of accounting education was focused in this study than the progress of the accounting profession and accounting education within the historical process as well as...

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

    OpenAIRE

    Ivana Zubac

    2012-01-01

    From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, finan...

  3. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    . Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  4. Accountability after structural disaggregation: comparing agency accountability arrangements

    NARCIS (Netherlands)

    Overman, S.P.; Genugten, M.L. van; Thiel, S. van

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  5. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  6. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  7. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  8. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  9. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  11. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.

  12. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  13. 77 FR 20474 - Delegation of Authority; Delegation of Authority No. 24 to the Chief Operating Officer

    Science.gov (United States)

    2012-04-04

    ... correspondence management; grants management; equal employment opportunity and civil rights compliance; and human capital management, including performance management, executive resources, human capital policy, planning...; security and emergency planning; grants management and oversight; long- range budgeting and accounting...

  14. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2002-2003 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2006-02-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  15. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2003-2004 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Tribe of Indians, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Olympia, WA); Butler, Chris (Spokane Tribe of Indians, Wellpinit, WA)

    2005-11-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial and native fish assemblages in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area. The

  16. Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams; 2001 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispell Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); O' Connor, Dick (Washington Department of Fish and Wildlife, Olympia, WA)

    2003-01-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power Planning Council (NPPC). The NPPC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPPC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area and the Columbia Basin Blocked Area Management Plan

  17. Resident Fish Stock above Chief Joseph and Grand Coulee Dams; 2002 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Connor, Jason M. (Kalispel Department of Natural Resources, Usk, WA); McLellan, Jason G. (Washington Department of Fish and Wildlife, Spokane, WA); Butler, Chris (Spokane Tribe of Indians, Department of Natural Resources, Wellpinit, WA)

    2003-09-01

    In 1980, the United States Congress enacted the Northwest Power Planning and Conservation Act (PL 96-501, 1980), which established the Northwest Power and Conservation Council (NPCC), formerly the Northwest Power Planning Council. The NPCC was directed by Congress to develop a regional Power Plan and also the Columbia River Basin Fish and Wildlife Program (FWP) to restore or replace losses of fish caused by construction and operation of hydroelectric dams in the Columbia River Basin. In developing the FWP, Congress specifically directed NPCC to solicit recommendations for measures to be included in the Program from the region's fish and wildlife agencies and Indian tribes. All measures adopted by the Council were also required to be consistent with the management objectives of the agencies and tribes [Section 4.(h)(6)(A)], the legal rights of Indian tribes in the region [Section 4.(h)(6)(D)] and be based upon and supported by the best available scientific knowledge [Section 4.(h)(6)(B)]. The Resident Fish Stock Status above Chief Joseph and Grand Coulee Dams Project, also known as the Joint Stock Assessment Project (JSAP) specifically addresses NPPC Council measure 10.8B.26 of the 1994 program. The Joint Stock Assessment Project is a management tool using ecosystem principles to manage artificial fish assemblages and native fish in altered environments existing in the Columbia River System above Chief Joseph and Grand Coulee Dams (Blocked Area). A three-phase approach of this project will enhance the fisheries resources of the Blocked Area by identifying data gaps, filling data gaps with research, and implementing management recommendations based on research results. The Blocked Area fisheries information is housed in a central location, allowing managers to view the entire system while making decisions, rather than basing management decisions on isolated portions of the system. The JSAP is designed and guided jointly by fisheries managers in the Blocked Area

  18. The State of Sleep Medicine Education in North American Psychiatry Residency Training Programs in 2013: Chief Resident's Perspective.

    Science.gov (United States)

    Khawaja, Imran S; Dickmann, Patricia J; Hurwitz, Thomas D; Thuras, Paul D; Feinstein, Robert E; Douglass, Alan B; Lee, Elliott Kyung

    2017-08-31

    To assess the current state of sleep medicine educational resources and training offered by North American psychiatry residency programs. In June 2013, a 9-item peer-reviewed Sleep Medicine Training Survey was administered to 39 chief residents of psychiatry residency training programs during a meeting in New York. Thirty-four percent of the participating programs offered an elective rotation in sleep medicine. A variety of innovative approaches for teaching sleep medicine were noted. The majority of the chief residents felt comfortable screening patients for obstructive sleep apnea (72%), half felt comfortable screening for restless legs syndrome (53%), and fewer than half were comfortable screening for other sleep disorders (47%). This is the first report in the last decade to provide any analysis of current sleep medicine training in North American psychiatry residency training programs. These data indicate that sleep medicine education in psychiatry residency programs is possibly in decline.

  19. Increased GLP2R expression in gastric chief cells of patients with severe obesity regardless of diabetes status.

    Science.gov (United States)

    Li, F; Lu, L; Peng, Y; Zhang, Y; Gao, J; Zhou, D; Zhou, D; Sheng, H; Qu, S

    2017-08-01

    Glucagon-like peptide-2 (GLP-2) affects multiple facets of gastrointestinal physiology and have been used to treat patients with short bowel syndrome, but the distribution of its receptor (GLP2R) in human remains poorly understood. Gastric tissue samples of non-obese patients (NOB, n=10) and obese patients without diabetes (OB, n=31) and with diabetes (OWD, n=12) were used to evaluate GLP2R expression and distribution. Immunostaining with a validated antibody, as well as fluorescence in situ hybridization, showed that GLP2R expression was significantly increased in gastric chief cells in OB and OWD patients. PKCζ expression was also significantly increased. This is the first evidence of increased GLP2R expression in chief cells of patients with severe obesity regardless of diabetes status.

  20. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  1. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  2. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  3. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  4. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of ecologi...

  5. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  6. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. ...

  7. The history of national accounting

    OpenAIRE

    Bos, Frits

    1992-01-01

    At present, the national accounts in most countries are compiled on the basis of concepts and classifications in international guidelines. In this paper, we trace the roots of these guidelines, compare the subsequent quidelines and discuss also alternative accounting systems like extended accounts and SAMs.

  8. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  9. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA... regulation to change the Reserve Account for new construction for the Sections 514/516 Farm Labor Housing... reserve accounts for existing portfolios. DATES: Effective Date: This rule is effective September 7, 2012...

  10. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  11. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  12. Unified medical language system coverage of emergency-medicine chief complaints.

    Science.gov (United States)

    Travers, Debbie A; Haas, Stephanie W

    2006-12-01

    Emergency department (ED) chief-complaint (CC) data increasingly are important for clinical-care and secondary uses such as syndromic surveillance. There is no widely used ED CC vocabulary, but experts have suggested evaluation of existing health-care vocabularies for ED CC. To evaluate the ED CC coverage in existing biomedical vocabularies from the Unified Medical Language System (UMLS). The study sample included all CC entries for all visits to three EDs over one year. The authors used a special-purpose text processor to clean CC entries, which then were mapped to UMLS concepts. The UMLS match rates then were calculated and analyzed for matching concepts and nonmatching entries. A total of 203,509 ED visits was included. After cleaning with the text processor, 82% of the CCs matched a UMLS concept. The authors identified 5,617 unique UMLS concepts in the ED CC data, but many were used for only one or two visits. One thousand one hundred thirty-six CC concepts were used more than ten times and covered 99% of all the ED visits. The largest biomedical vocabulary in the UMLS is the Systematized Nomenclature of Medicine Clinical Terms (SNOMED CT), which included concepts for 79% of all ED CC entries. However, some common CCs were not found in SNOMED CT. The authors found that ED CC concepts are well covered by the UMLS and that the best source of vocabulary coverage is from SNOMED CT. There are some gaps in UMLS and SNOMED CT coverage of ED CCs. Future work on vocabulary control for ED CCs should build upon existing vocabularies.

  13. Chief Joseph Kokanee Enhancement Project : Confederated Tribes of the Colville Reservaton 1997 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    LeCaire, Richard (Confederated Tribes of the Colville Reservation, Nespelem, WA)

    1998-01-01

    In the early 1980's the Confederated Tribes of the Colville Reservation, the Spokane Tribe of Indians and the Washington Dept. of Fish and Wildlife developed a management plan for Lake Roosevelt on the restoration and enhancement of kokanee salmon populations using hatchery out plants and the restoration of natural spawning runs. The plan was incorporated into the Northwest Power Planning Council (NPPC) in their 1987 Columbia Basin Fish and Wildlife program as partial mitigation for hydropower caused fish losses resulting from the construction of Grand Coulee Dam. The Chief Joseph Kokanee Enhancement Project, as part of a basin wide effort, is evaluating the status of the natural production kokanee in streams tributary to Lakes Roosevelt and Rufus Woods and is examining entrainment through Grand Coulee Dam. The goal of this project is the protection and enhancement of the natural production kokanee in these two lakes. The project is currently collecting data under four phases or parts. Since 1991, Lake Whatcom Washington origin kokanee have been planted in considerable numbers into the waters of Lake Roosevelt. A natural production kokanee fishery has persisted in the lake since the early 1970's(Cash, 1995), (Scholz, 1991). Historical information alludes to wild Kokanee production in the San Poil River, Nespelem River, Big Sheep Creek, Ora-Pa-Ken Creek, Deep Creek and Onion Creeks. The genetic makeup of the fish within the fishery is unknown, as is their contribution to the fishery. The level of influence by the hatchery out planted stock on wild fish stocks is unknown as well. Project outcomes will indicate the genetic fitness for inclusion of natural production kokanee stocks into current Bonneville Power Administration funded hatchery programs. Other findings may determine contribution/interaction of/between wild/hatchery kokanee stocks found in the waters of Lake Franklin D. Roosevelt.

  14. The impact of chief executive officer optimism on hospital strategic decision making.

    Science.gov (United States)

    Langabeer, James R; Yao, Emery

    2012-01-01

    Previous strategic decision making research has focused mostly on the analytical positioning approach, which broadly emphasizes an alignment between rationality and the external environment. In this study, we propose that hospital chief executive optimism (or the general tendency to expect positive future outcomes) will moderate the relationship between comprehensively rational decision-making process and organizational performance. The purpose of this study was to explore the impact that dispositional optimism has on the well-established relationship between rational decision-making processes and organizational performance. Specifically, we hypothesized that optimism will moderate the relationship between the level of rationality and the organization's performance. We further suggest that this relationship will be more negative for those with high, as opposed to low, optimism. We surveyed 168 hospital CEOs and used moderated hierarchical regression methods to statically test our hypothesis. On the basis of a survey study of 168 hospital CEOs, we found evidence of a complex interplay of optimism in the rationality-organizational performance relationship. More specifically, we found that the two-way interactions between optimism and rational decision making were negatively associated with performance and that where optimism was the highest, the rationality-performance relationship was the most negative. Executive optimism was positively associated with organizational performance. We also found that greater perceived environmental turbulence, when interacting with optimism, did not have a significant interaction effect on the rationality-performance relationship. These findings suggest potential for broader participation in strategic processes and the use of organizational development techniques that assess executive disposition and traits for recruitment processes, because CEO optimism influences hospital-level processes. Research implications include incorporating

  15. An evaluation of the core physical exam in patients with minor peripheral chief complaints.

    Science.gov (United States)

    Rodriguez, R M; Phelps, M A

    2007-12-01

    We sought to determine (1) how often and why emergency medicine resident physicians perform core physical exams in patients with minor peripheral chief complaints (MCCs); and (2) the clinical impact this practice. This prospective observational study was conducted at an urban emergency department with a 4 year emergency medicine residency. Charts of all emergency department patients presenting with MCCs in June-September 2003 were reviewed by blinded assistants for documentation of (1) core physical exams; (2) abnormal core physical exam findings; and (3) additional work up, treatment or follow up related to abnormal core physical exam findings. In May-June 2004 all emergency medicine residents were asked how often they perform core physical exams on emergency department patients with MCCs and their motivating factors for this practice. 297 patients met MCC inclusion/exclusion criteria. Among the 591 total cardiac, lung and abdominal exams performed, 8 (1.4%, 95% confidence interval (CI) 0.7% to 2.7%) were abnormal and only 1 (0.1%, 95% CI 0% to 0.1%) finding led to further testing (ECG); none prompted change in treatment or follow up. All 46 eligible emergency medicine residents were evaluated; 72% (33) performed core physical exams in half or more patients with MCCs. Their primary reasons were to screen the underserved emergency department population, the belief that such exams are standard of care, and establishment of physician-patient rapport. Because they want to screen an underserved population, establish rapport, and meet what they believe is a standard of care, most emergency medicine residents performed core exams on patients with MCCs. Abnormal core physical exam findings are unusual and rarely lead to further testing or change in management.

  16. The transcription factor MIST1 is a novel human gastric chief cell marker whose expression is lost in metaplasia, dysplasia, and carcinoma.

    Science.gov (United States)

    Lennerz, Jochen K M; Kim, Seok-Hyung; Oates, Edward L; Huh, Won Jae; Doherty, Jason M; Tian, Xiaolin; Bredemeyer, Andrew J; Goldenring, James R; Lauwers, Gregory Y; Shin, Young-Kee; Mills, Jason C

    2010-09-01

    The lack of reliable molecular markers for normal differentiated epithelial cells limits understanding of human gastric carcinogenesis. Recognized precursor lesions for gastric adenocarcinoma are intestinal metaplasia and spasmolytic polypeptide expressing metaplasia (SPEM), defined here by ectopic CDX2 and TFF2 expression, respectively. In mice, expression of the bHLH transcription factor MIST1, normally restricted to mature chief cells, is down-regulated as chief cells undergo experimentally induced metaplasia. Here, we show MIST1 expression is also a specific marker of human chief cells. SPEM, with and without MIST1, is present in human lesions and, akin to murine data, likely represents transitional (TFF2(+)/MIST1(+) = "hybrid"-SPEM) and established (TFF2(+)/MIST1(-) = SPEM) stages. Co-visualization of MIST1 and CDX2 shows similar progressive loss of MIST1 with a transitional, CDX2(+)/MIST1(-) hybrid-intestinal metaplasia stage. Interinstitutional analysis and comparison of findings in tissue microarrays, resection specimens, and biopsies (n > 400 samples), comprising the entire spectrum of recognized stages of gastric carcinogenesis, confirm MIST1 expression is restricted to the chief cell compartment in normal oxyntic mucosa, rare in established metaplastic lesions, and lost in intraepithelial neoplasia/dysplasia and carcinoma of various types with the exception of rare chief cell carcinoma ( approximately 1%). Our findings implicate MIST1 as a reliable marker of mature, healthy chief cells, and we provide the first evidence that metaplasia in humans arises at least in part from the chief cell lineage.

  17. Know your audience: analysis of chief complaints at clinica esperanza, a student-run free clinic in memphis, tennessee.

    Science.gov (United States)

    Cesari, Whitney A; Vaikunth, Sumeet S; Lewis, Jim B; Panda, Mukta

    2012-10-01

    To identify the chief complaints and demographics at Clinica Esperanza, a student-run free clinic for an underserved Hispanic population. A retrospective chart review of patient files from 2005 through 2010 was undertaken, as approved by the University of Tennessee Health Science Center's Institutional Review Board. From 2005 through 2010, Clinica Esperanza fielded 2551 patient visits, consisting of 951 unique patients, 609 females and 342 males. Mean age was 34 years, and 60% of patients presented once, while 13% followed up for 1 year, 9% for 2 years, 6% for 3, 6% for 4, and 4% for 5. "Pap smear," "abdominal pain," and "follow-up lab results" ranked, in order, as the 3 top chief complaints. Resulting data have led to several improvements. The clinic has remained open weekly to improve patient continuity. With the top 10 chief complaints identified, they are better addressed. More funding is allocated for speculums and proper training of Pap smear technique. Systematic reporting of lab results is being implemented. Physical therapists and pharmacists now participate to address musculoskeletal and medication-based needs, respectively. A volunteer gastroenterologist has been recruited to provide specialized care for abdominal pain. An electrocardiogram machine is now used to evaluate chest pain. To improve student-patient communication, online language learning modules have been created. Based on these data, improvements in health care services have been made, including better continuity, emphasis on top chief complaints, and provider education in medical Spanish. Future plans include on-site pharmacy, smoother referrals, and similar clinics on the University of Tennessee Health Science Center's other campuses.

  18. Results of the 2013-2015 Association of Residents in Radiation Oncology Survey of Chief Residents in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Nabavizadeh, Nima, E-mail: nabaviza@ohsu.edu [Department of Radiation Medicine, Oregon Health and Science University, Portland, Oregon (United States); Burt, Lindsay M. [Department of Radiation Oncology, University of Utah, Salt Lake City, Utah (United States); Mancini, Brandon R. [Department of Therapeutic Radiology, Yale University, New Haven, Connecticut (United States); Morris, Zachary S. [Department of Human Oncology, University of Wisconsin, Madison, Wisconsin (United States); Walker, Amanda J. [Department of Radiation Oncology and Molecular Radiation Sciences, Johns Hopkins University, Baltimore, Maryland (United States); Miller, Seth M. [Department of Radiation Oncology, University of North Carolina Chapel Hill, Chapel Hill, North Carolina (United States); Bhavsar, Shripal [Department of Radiation Oncology, Integris Cancer Institute, Oklahoma City, Oklahoma (United States); Mohindra, Pranshu [Department of Radiation Oncology, University of Maryland, Baltimore, Maryland (United States); Kim, Miranda B. [Harvard Radiation Oncology Program, Boston, Massachusetts (United States); Kharofa, Jordan [Department of Radiation Oncology, University of Cincinnati, Cincinnati, Ohio (United States)

    2016-02-01

    Purpose: The purpose of this project was to survey radiation oncology chief residents to define their residency experience and readiness for independent practice. Methods and Materials: During the academic years 2013 to 2014 and 2014 to 2015, the Association of Residents in Radiation Oncology (ARRO) conducted an electronic survey of post-graduate year-5 radiation oncology residents in the United States during the final 3 months of training. Descriptive statistics are reported. Results: Sixty-six chief residents completed the survey in 2013 to 2014 (53% response rate), and 69 completed the survey in 2014 to 2015 (64% response rate). Forty to 85% percent of residents reported inadequate exposure to high-dose rate and low-dose rate brachytherapy. Nearly all residents in both years (>90%) reported adequate clinical experience for the following disease sites: breast, central nervous system, gastrointestinal, genitourinary, head and neck, and lung. However, as few as 56% reported adequate experience in lymphoma or pediatric malignancies. More than 90% of residents had participated in retrospective research projects, with 20% conducting resident-led prospective clinical trials and 50% conducting basic science or translational projects. Most chief residents reported working 60 or fewer hours per week in the clinical/hospital setting and performing fewer than 15 hours per week tasks that were considered to have little or no educational value. There was more than 80% compliance with Accreditation Council for Graduate Medical Education (ACGME) work hour limits. Fifty-five percent of graduating residents intended to join an established private practice group, compared to 25% who headed for academia. Residents perceive the job market to be more competitive than previous years. Conclusions: This first update of the ARRO chief resident survey since the 2007 to 2008 academic year documents US radiation oncology residents' experiences and conditions over a 2-year period

  19. Promoting substance use education among generalist physicians: an evaluation of the Chief Resident Immersion Training (CRIT) program.

    Science.gov (United States)

    Alford, Daniel P; Bridden, Carly; Jackson, Angela H; Saitz, Richard; Amodeo, Maryann; Barnes, Henrietta N; Samet, Jeffrey H

    2009-01-01

    Education about substance use (SU) disorders remains inadequate in medical training. To describe the Chief Resident Immersion Training (CRIT) program in addiction medicine and to evaluate its impact on chief resident (CR) physicians' substance use knowledge, skills, clinical practice, and teaching. A controlled educational study of CRIT programs (2003, 2004, and 2005) for incoming CRs in generalist disciplines. Intervention CRs were trained to diagnose, manage, and teach about SU. The control CRs sought but did not receive the intervention. Eighty-six CR applicants to the CRIT program. Baseline and 6-month questionnaires assessing substance use knowledge, skills, clinical practice, and teaching. Outcomes were compared within groups from baseline to follow-up and between groups at follow-up. The intervention (n = 64) and control (n = 22) CRs were similar demographically. At 6-month follow-up, the intervention CRs reported a significant increase in SU knowledge, confidence, and preparedness to diagnose, manage, and teach and an increase in SU clinical and teaching practices compared to their baseline and control CRs. This intensive training for chief residents (CRs) improved knowledge, confidence, and preparedness to diagnose, manage, and teach about substance use (SU), affecting both the CRs' SU clinical and teaching practices. The CRIT program was an effective model for dissemination of SU knowledge and skills to educators in a key position to share this training with a broader audience of medical trainees. This model holds potential to address other high priority medical, yet under-addressed, content areas as well.

  20. Regulating the regulators : accountability of Australian regulators

    National Research Council Canada - National Science Library

    Bird, Joanna

    2011-01-01

    Accountability of Australian regulators - Australian Securities and Investments Commission - Australian Prudential Regulation Authority - concept of 'accountability' - mechanisms for accountability...

  1. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

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

  2. 12 CFR 561.2 - Account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United...

  3. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  4. The relationship between Chief Executive Officer remuneration and financial performance in South Africa between 2006 and 2012

    Directory of Open Access Journals (Sweden)

    Mark Bussin

    2015-03-01

    Full Text Available Orientation: The relationship between Chief Executive Officer (CEO remuneration and organisation performance has been a topic of close scrutiny, especially since the global financial crisis. Optimal contracting relies on the premise that effective incentives will link organisation financial performance and CEO remuneration in ways that will be in the best interests of both shareholders and CEOs.Research purpose: The purpose of this research study was to investigate the relationship between CEO remuneration and organisation performance in South Africa between 2006 and 2012 and to determine whether the two constructs were positively correlated.Motivation for the study: The study provides an evidenced-based understanding of the nature of the CEO pay-performance relationship in South Africa. Understanding this relationship is critical to finding a suitable model to structure executive remuneration that will protect shareholders from over-remunerating executives in times of economic appreciation, whilst protecting executives from being underpaid in times of economic depreciation.Method: The financial results and CEO remuneration of 21 of the top 40 listed companies on the Johannesburg Stock Exchange were analysed for the period 2006–2012. The research was a quantitative, archival study. The primary statistical techniques used in the study were correlation analysis and multiple regression analysis.Main findings: The primary finding of the current research indicates that between 2006 and 2012 organisation executives have noticeably been moving away from focusing on short-termincentives, which are categorised as performance-related elements of remuneration packages.Based on these findings, it is evident that the relationship between executive remuneration and organisational financial performance has been experiencing a decline, especially since the 2008 global financial crisis. The decline has predominantly been due to a move away from performance

  5. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  6. Traditional, Democratic, Accountable? Navigating Citizen-Subjection in Rural South Africa

    Directory of Open Access Journals (Sweden)

    Robin L. Turner

    2014-01-01

    Full Text Available Nearly two decades after South Africa’s democratization, questions of tradition and accountability continue to trouble the polity as more than 14 million black South Africans remain subject to state-recognized, so-called “traditional” leaders – kings, queens, chiefs and regents. This article deepens our understanding of contemporary governance by exploring the agency of these citizen-subjects through close examination of traditional leaders’ strategies and citizen-subjects’ mobilizations in four rural localities. These cases illustrate how citizen-subjects are working with, against and through traditional leaders and councils, hybrid organizations and independent groups to pursue community development and effective, accountable governance, and show how the present governance framework enables traditional leaders to block or undermine collective initiatives. In drawing attention to citizen-subjects’ agency and their difficulties in holding traditional leaders accountable, this analysis of contemporary traditional governance underscores the need for further democratizing reforms.

  7. Emergency Department Chief Complaint and Diagnosis Data to Detect Influenza-Like Illness with an Electronic Medical Record

    Directory of Open Access Journals (Sweden)

    May, Larissa S

    2010-02-01

    Full Text Available Background: The purpose of syndromic surveillance is early detection of a disease outbreak. Such systems rely on the earliest data, usually chief complaint. The growing use of electronic medical records (EMR raises the possibility that other data, such as emergency department (ED diagnosis, may provide more specific information without significant delay, and might be more effective in detecting outbreaks if mechanisms are in place to monitor and report these data.Objective: The purpose of this study is to characterize the added value of the primary ICD-9 diagnosis assigned at the time of ED disposition compared to the chief complaint for patients with influenza-like illness (ILI.Methods: The study was a retrospective analysis of the EMR of a single urban, academic ED with an annual census of over 60, 000 patients per year from June 2005 through May 2006. We evaluate the objective in two ways. First, we characterize the proportion of patients whose ED diagnosis is inconsistent with their chief complaint and the variation by complaint. Second, by comparing time series and applying syndromic detection algorithms, we determine which complaints and diagnoses are the best indicators for the start of the influenza season when compared to the Centers for Disease Control regional data for Influenza-Like Illness for the 2005 to 2006 influenza season using three syndromic surveillance algorithms: univariate cumulative sum (CUSUM, exponentially weighted CUSUM, and multivariate CUSUM.Results: In the first analysis, 29% of patients had a different diagnosis at the time of disposition than suggested by their chief complaint. In the second analysis, complaints and diagnoses consistent with pneumonia, viral illness and upper respiratory infection were together found to be good indicators of the start of the influenza season based on temporal comparison with regional data. In all examples, the diagnosis data outperformed the chief-complaint data.Conclusion: Both

  8. Challenges of Environmental Management Accounting - Current Accounting Practices

    National Research Council Canada - National Science Library

    Prof. Ph.D. Gheorghe Popescu; Prof. Ph.D. Adriana Popescu; Univ. Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    ...).Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials...

  9. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

    Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  10. It may be a wise decision from ‘Editor-in-Chief and Publisher of IJAV’

    Directory of Open Access Journals (Sweden)

    Murlimanju BV

    2011-03-01

    Full Text Available Dear Sir,I read your editorial article ‘New measures taken for a better IJAV’ [1] and it seems that you have taken a wise decision for following up of the journal. As Prof. Nayak opined [2], having a processing fee for publication may discourage many authors, but in order to maintain the publication expenditures, editorial office and handling of higher number of manuscripts, you might have taken these steps. Since IJAV is an open access electronic journal, getting subscription fees from the institutions and universities is not possible. The anatomical variants are commonly encountered in day to day practice and are submitted to the journals for publication. But this is not that often with the original communications and review articles. In view of this, it may be difficult to manage a journal like IJAV as it is the only journal exclusively [3] made for publishing anatomical variations and clinical anatomy case reports. Waiving the processing fee for the authors from poor countries and students is an encouragement from the editor. Regarding the decision to provide incentives for the peer reviewers, instead of providing the money; it may be more suitable to issue a certificate from the editorial board for reviewing the case. It may help to decrease the amount of processing charge paid by the author. It’s a good idea to restrict the number of authors since most of the other reputed journal editors have opined that the authorship criteria for the case report should be four or less than four.I am very happy that IJAV has published more than hundreds of case reports within a short span of years. The map overlay of web traffic of IJAV via Google Analytics [1], which is displayed in your article, is informative and I am proud that our country ‘India’ is on higher traffic [1]. It is obvious that the Editor-in-Chief and his team deserve a big salute [4] for the hard work and efforts in bringing out the third volume. Wish the journal a bright

  11. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  12. Example of answers to problems of the 26th and 27th examination for the chief technician of nuclear fuel-2

    Energy Technology Data Exchange (ETDEWEB)

    Sakuta, Takashi; Minato, Kazuo; Morita, Yasuji; Nishiza, Masahiro; Akatsu, Eiko [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    1995-10-01

    This is an example of the answers to the 26th and 27th examination problems for certification of the chief technician of nuclear fuel. Short explanations or references are given for each answer. (author).

  13. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  14. Accountable or not accountable: A profile comparison of alleged ...

    African Journals Online (AJOL)

    Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault, murder and vandalism. Observati found accountable committed mostly rape, murder and theft. Conclusion: The majority of ...

  15. Accounting Research as a didactic tool for a accounting teaching

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  16. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  17. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  18. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  19. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work an...... is not a matter of a ‘fixed’ but a ‘floating’ knowledge base and, further that professional accountability may not even be about knowledge and identity but about organising work in ways that makes accountable knowledge part of organisational learning....

  20. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...... for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt...

  1. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  2. 76 FR 53935 - Delegation Authority for the Office of the Chief Financial Officer

    Science.gov (United States)

    2011-08-30

    ... Officer those responsibilities enumerated in the CFO Act (31 U.S.C. 901 et seq.), and HUD's Fiscal Year... strengthen internal accounting and administrative controls to prevent waste, fraud, and abuse in Federal... responsibilities and appraise the effectiveness of these activities; advise on budget and fiscal implications of...

  3. Management Accounting: A Bibliographic Study in Top International Accounting Journal's

    Directory of Open Access Journals (Sweden)

    Alessanderson Jacó de Carvalho

    2016-08-01

    Full Text Available This article aims to identify and analyze the profile of publications with the Management Accounting topic in international journals of accounting, indexed to the ISI database (Institute for Scientific Information. To do so, with regard to methodology, it was used a descriptive research with qualitative approach. Articles were selected that contained in your resume, title or keywords the words "management accounting", "management control" and "controllership", from 2001 to 2015. The studies were classified into subject and method of research, number author, gender and length of articles. The results show low insertion of Management Accounting in the publications of the analyzed journals (6.7%, and Management Accounting Research (MAR the journal in which there are more publications, most of the articles has two authors and dominant males between the authors. The most widely used method was the case study and the predominant theme was Organizational Control.

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

    Science.gov (United States)

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

    2014-01-01

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

  5. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  6. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

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

  7. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

    The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....

  8. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  9. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    Drs. Ewoud Jansen

    2011-01-01

    The book is about finance and accounting, subjects widely discussed in many other books. What sets this book apart from most others is that it discusses all the basic aspects of finance and accounting in one single textbook. Three areas of interest are discussed: Financial Management; Management

  10. Inflation accounting at international level

    Directory of Open Access Journals (Sweden)

    Suciu, G.

    2011-01-01

    Full Text Available The inflation’s influence on monetary and non-monetary elements, on the capital and on the account of profit and damage, leads to the adoption of norms, both at a national and international level, which would attenuate the effects of inflation. The economic, political and social particularities determine the implementation of some procedures for adapting of inflation accounting.

  11. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  12. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

    Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

  13. Shurṭa Chiefs in Basra in the Umayyad Period: a Prosopographical Study 

    Directory of Open Access Journals (Sweden)

    Ebstein, Michael

    2010-06-01

    Full Text Available The article describes some of the functions and characteristics of the shurṭa in the Umayyad era, through an analysis of the men who served as shurṭa chiefs in Basra during this period. The shurṭa, as is shown in the article, was an important body which helped the Umayyad regime and its regional governors in Iraq and Basra to consolidate the Umayyad governmental system. The shurṭa offered the governor of Baṣra personal protection and was at the same time a symbol of his authority and power. It was responsible for the maintenance of public order and security in Basra and dealt with individuals who transgressed common religious norms. Another important duty performed by the shurta in Basra and nearby areas was to fight against different groups of khawārij as well as various other rebels and oppositional forces. In the article, attention is drawn to political and social issues such as the ashrāf and their traits; intertribal conflicts; marital ties, etc. By discussing these different subjects, the article aims to reintroduce an often ignored method into the research field of early Islamic history — prosopography.

    El artículo describe algunas de las funciones y características de la šurta durante la época omeya, por medio de un análisis de los hombres que sirvieron como jefes de la misma en Basora durante este período. La šurta, tal y como se explica en el artículo, era una institución importante que ayudaba al régimen omeya y sus gobernadores regionales en Iraq y Basora, en su tarea de consolidar el sistema gubernamental omeya. La šurta ofrecía protección personal al gobernador y era, a su vez, un símbolo de su autoridad y poder; era responsable del mantenimiento del orden público y la seguridad y se ocupaba de los individuos que transgredían las normas religiosas comunes. Otra tarea importante de la šurta en Basora y zonas cercanas era la de luchar contra

  14. Franco and José Antonio: Chief and Prophet of Spain. Construction of Charisma during the Civil War

    Directory of Open Access Journals (Sweden)

    María Luisa RICO GÓMEZ

    2016-07-01

    Full Text Available This paper examines how the person of the general Francisco Franco and of the Falangist leader Jose Antonio Primo de Rivera were transfigured symbolically by means of the construction and spread of its charismatic image into the speech, the rites and the liturgies of the ‘new State’ during the civil war into Spain from 1936 to 1939. The charismatic thing like carrier of an essence transcendente appeared in a dual way between the exaltation of Franco, the Caudillo, hero recognized as political chief for his warlike exploits, and the worship in memory of Jose Antonio, prophet dedicated to the death as redeeming sacrifice of Spain.

  15. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  16. Accounting for inflation: arguments of recognition in Islamic accounting standards

    OpenAIRE

    Bello Ahmad

    2017-01-01

    The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary an...

  17. Accountability in Enterprise Mashup Services

    Directory of Open Access Journals (Sweden)

    Joe Zou

    2013-01-01

    Full Text Available As a result of the proliferation of Web 2.0 style web sites, the practice of mashup services has become increasingly popular in the web development community. While mashup services bring flexibility and speed in delivering new valuable services to consumers, the issue of accountability associated with the mashup practice remains largely ignored by the industry. Furthermore, realizing the great benefits of mashup services, industry leaders are eagerly pushing these solutions into the enterprise arena. Although enterprise mashup services hold great promise in delivering a flexible SOA solution in a business context, the lack of accountability in current mashup solutions may render this ineffective in the enterprise environment. This paper defines accountability for mashup services, analyses the underlying issues in practice, and finally proposes a framework and ontology to model accountability. This model may then be used to develop effective accountability solutions for mashup environments. Compared to the traditional method of using QoS or SLA monitoring to address accountability requirements, our approach addresses more fundamental aspects of accountability specification to facilitate machine interpretability and therefore enabling automation in monitoring.

  18. ASSETS IN ACCOUNTING: REALITY LOST

    National Research Council Canada - National Science Library

    Sarah J. Williams

    2003-01-01

    While the contemporary view of assets in accounting is of 'future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156...

  19. WAYS HIERARCHY OF ACCOUNTING ESTIMATES

    National Research Council Canada - National Science Library

    ŞERBAN CLAUDIU VALENTIN; NĂSTASIE MIHAELA - ANDREEA

    2015-01-01

    ... and practical areas, particularly in situations where we can not decide ourselves with certainty, it must be said that, in fact, we are dealing with estimates and in our case with an accounting estimate...

  20. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...... and a constitutional perspective, whereas they might create some dysfunctional effects when seen from a learning perspective. The results of the analysis raises the question as to whether the same accountability system can satisfy several demands, and whether it is possible to find a balance between democratic...

  1. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2016-02-01

    Full Text Available The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.

  2. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  3. ACCOUNTING INFORMATION AND MARKET BETA

    OpenAIRE

    Amorim, Ana Luísa Gambi Cavallari; Lima, Iran Siqueira; Pimenta Junior,Tabajara

    2014-01-01

    The efficient market hypothesis and various models of asset pricing brought the concept of the new relevant information has an immediate effect on the price of a security by changing expectations about their risk: market beta. The accounting numbers seem to exhibit a relationship with the market risk of firms and thus can provide a supplementary estimate to help reduce the error of estimation of market betas. This work was to investigate whether the accounting betas have a business relationsh...

  4. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  5. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  6. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  7. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  8. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  9. Accounting for inflation: arguments of recognition in Islamic accounting standards

    Directory of Open Access Journals (Sweden)

    Bello Ahmad

    2017-01-01

    Full Text Available The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary angle, creditors are going to be shortchanged and Debtors benefits; debtor- creditor Hypotheses. In this paper effort was made to explore the fundamental reasons for non- recognition of inflation in Islamic Accounting Standards and fundamental Islamic framework that may permit that.

  10. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  11. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  12. Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting

    OpenAIRE

    Falkman, Pär; Tagesson, Torbjörn

    2006-01-01

    The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for   development   and   interpretation   of   generally   accepted accounting principles for municipal accounting. Important aims of the legislation an...

  13. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  14. Financial accounting: an epistemological research note

    National Research Council Canada - National Science Library

    Schiehll, Eduardo; Borba, José Alonso; Murcia, Fernando Dal-Ri

    2007-01-01

    ... of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting...

  15. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

    Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  16. MASS: An automated accountability system

    Energy Technology Data Exchange (ETDEWEB)

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  17. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

    Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

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

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  19. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    Science.gov (United States)

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  20. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  1. 12 CFR 707.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is opened...

  2. 12 CFR 561.42 - Savings account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a note...

  3. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  4. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    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...... 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...

  5. Accounting treatment of currency options

    Directory of Open Access Journals (Sweden)

    Prošić Danica

    2016-01-01

    Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.

  6. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  7. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  8. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    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...

  9. Accountability Tanks Calibration Data Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Wendelberger, James G. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Salazar, William Richard [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Finstad, Casey Charles [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-04-25

    MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may be met.

  10. Hunter-Gatherers’ Self-Governance: Untying the Traditional Authority of Chiefs from the Western Toba Civil Association

    Directory of Open Access Journals (Sweden)

    Marcela Mendoza

    2015-09-01

    Full Text Available The Integral Law for Aborigines (426/84 was the first legal instrument in Argentina systematically addressing indigenous peoples’ rights. It was modeled on the Paraguayan Law for Indigenous Communities (901/81. Both granted collective property rights. I discuss Article 9 of Decree 574/85 in Law 426, requiring that former hunter-gatherer bands would form civil associations, like those in the non-profit sector. The policymakers later amended the clause on governance inserting the authority of chiefs along that of democratically elected delegates. I describe the Western Toba’s journey to obtaining collective land title by introducing characteristics of traditional leadership, discussing local antecedents leading to the law, comparing it to the Paraguayan law, and analyzing the process through which the Toba complied with legal requirements.

  11. Infrastructure improvement project for rationalization of international energy use. Survey project on energy conservation in chief industries in ASEAN countries

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    With objectives to understand ASEAN countries for their current situation in energy consumption in the typical factories and businesses in their chief industries, prepare appropriate advices on energy saving methods, and establish energy inspection means, surveys were carried out working with experts in the ASEAN countries. In the workshop held in Singapore in November 2000, the textile factory, Arab-Malaysia Development Berhad was selected for Malaysia, on which the survey was performed from January 15 through 19, 2001. Energy saving proposals were submitted based on the survey results. For Indonesia, the paper and pulp mill, P.T. Kertas Leces (Persoro) Pulp Paper Mill was selected, on which the survey was performed from January 22 through 26, 2001. Based on the survey results, the energy saving means and their effects, necessary investment amount, and amortization period were prepared. For Brunei, the cement factory, Butra Djajanti Cement SDN BHD was surveyed, whereas improvements of the facilities were proposed. (NEDO)

  12. Using the Networked Fire Chief for ego-depletion research: measuring dynamic decision-making effort and performance.

    Science.gov (United States)

    Barber, Larissa K; Smit, Brandon W

    2014-01-01

    This study replicated ego-depletion predictions from the self-control literature in a computer simulation task that requires ongoing decision-making in relation to constantly changing environmental information: the Network Fire Chief (NFC). Ego-depletion led to decreased self-regulatory effort, but not performance, on the NFC task. These effects were also buffered by task enjoyment so that individuals who enjoyed the dynamic decision-making task did not experience ego-depletion effects. These findings confirm that past ego-depletion effects on decision-making are not limited to static or isolated decision-making tasks and can be extended to dynamic, naturalistic decision-making processes more common to naturalistic settings. Furthermore, the NFC simulation provides a methodological mechanism for independently measuring effort and performance when studying ego-depletion.

  13. Design, management, and critical evaluation of a surgical basic/clinical science curriculum: the role of an educational chief resident.

    Science.gov (United States)

    Gregg, Shea C; Eisenberg, Dan; Duffy, Andrew J; Longo, Walter E

    2008-01-01

    To demonstrate that a surgery "educational" chief resident can develop a resident-centered, evidence-based, surgical basic/clinical science curriculum that will improve American Board of Surgery In-Training Examination (ABSITE) scores. Retrospective cohort study. Two curriculums were developed by 2 surgical "educational" chief residents (in their final year of training), for the academic years 2005-2006 and 2006-2007. The primary roles of these individuals were to design and maintain a surgical curriculum under the ongoing supervision of the program director. In 2005/2006, a baseline weekly lecture series was developed by assigning topics from multiple textbooks to members of the surgical faculty based on their respective surgical specialties. In 2006/2007, a similar approach was used; however, the lecture series was accompanied by additional activities that have been described in the literature as useful in improving ABSITE performance. These activities included recommended reading assignments, ABSITE-styled questions based on the weekly lecture topic, problem-based learning conferences, and an ABSITE remediation course. To assess the 2 approaches, conference attendance and mean ABSITE total test percent correct scores for categorical and preliminary surgical residents in their 1st through 4th postgraduate years (PGY) of training in 2005/2006 and 2nd through 5th years in 2006/2007 were followed. Subgroup analysis of conference attendance and mean ABSITE percent correct scores was performed on those participating versus those not participating in the ABSITE remediation course. A Likert survey was performed to assess our surgical curriculum in 2007. Twenty-five residents participated in both the 2005/2006 and the 2006/2007 surgical curriculums. Twelve residents were assigned to mandatory remediation, whereas 13 were not required to participate in remediation in 2006/2007. Conference attendance did not significantly change between 2005/2006 and 2006/2007 among

  14. Accountability Issues in School Violence.

    Science.gov (United States)

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  15. Accountability--A Historical Perspective.

    Science.gov (United States)

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  16. Personal accounts of stroke experiences

    NARCIS (Netherlands)

    Wachters-Kaufmann, CSM

    2000-01-01

    As there appeared to be a need for personal accounts of stroke experiences, a book called "Speaking about Stroke" was written for stroke patients and their caregivers. For the past two years, a questionnaire was sent to the people who had ordered the book, to gain an insight into the characteristics

  17. JSC interactive basic accounting system

    Science.gov (United States)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  18. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  19. Nigeria : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2000-01-01

    The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability w...

  20. Concepts for monofunctional accounting dictionaries

    DEFF Research Database (Denmark)

    Bergenholtz, Henning

    2012-01-01

    up to now. They are normally constructed as polyfunctional tools trying to give help by different kind of cognitive and communicative problems. Outgoing from one database I discuss the conception for this database and for 22 different accounting dictionaries with the languages Danish, English...

  1. Kant's Account of Moral Education

    Science.gov (United States)

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  2. New Federal Cost Accounting Regulations

    Science.gov (United States)

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

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

  3. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

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

  4. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  5. Green accounting for greener energy

    Energy Technology Data Exchange (ETDEWEB)

    Stanojevic, M.; Vranes, S. [University of Belgrade, The Mihailo Pupin Institute, Volgina 15, 11060 Belgrade (RS); Goekalp, I. [LCSR/EPEE/CNRS, 45071 Orleans cedex 2 (France)

    2010-12-15

    The first step towards the widespread use of renewable energy sources and preservation of our environment for the people of the future is to adopt the ''green accounting'' standards that translate socially and environmentally responsible behavior into monetary terms, the only language businesses understand. These standards have the potential of switching on the red light for all pollution-causing power plants, and those depleting the natural capital in any way, be it over-harvesting the forests, or exhausting the underground treasures - coal, oil, natural gas, etc. This paper will show how green accounting can help in changing the focus from the economic welfare to the total societal welfare, acknowledging the fact that human society is an integral part of the natural world. The paper will also briefly present the software developed by the authors that introduce the green accounting principles into the investment appraisal process, aiming at encouraging investments into renewable energy. The tool is also useful as a platform facilitating calibration of economic/financial instruments, like environmental taxes of governmental incentives, that are usually to boost renewable energy sector. The comparative analysis of investment into biofuel-powered combined heat and power production plant using two types of investment valuation standards, one based on conventional cash-flow analysis, the other based on green-accounting standards is detailed in the paper. The analysis is performed as a part of the European Commission Framework Program Project AFTUR, undertaken by the consortium consisting of respectful European Research Establishments in renewable energy area as well as major European biofuel-powered turbine producers. The results show that the wider adoption of green accounting standards would induce the unprecedented growth of the renewable energy sector, because it would make the investment into renewable energy attractive for investors. (author)

  6. Finnish payroll accounting and essential functions in an accounting software

    OpenAIRE

    Hallaperä, Rina

    2017-01-01

    In our contemporary world, as all our social benefits and to a large extent the very basis of our social structure is based on taxation, payroll administration is consequently very strictly legislated, thus requiring easily usable tools. This practice-based thesis was commissioned by SimplBooks OÜ, an Estonian company that provides an accounting software designed especially for small and micro-sized companies. The emphasis of the thesis is limited to the wages module and routine-natured emplo...

  7. Lean accounting: accounting contribution for lean management philosophy

    OpenAIRE

    Rosa, A.; Machado, M.

    2013-01-01

    The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean ...

  8. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification...

  9. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... a third party, this measurement emulates the costs of self- insuring the pension fund against the... Pension Harmonization Rule; Final Rule #0;#0;Federal Register / Vol. 76 , No. 248 / Tuesday, December 27... Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement...

  10. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    Science.gov (United States)

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  11. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  12. Location mortgage in accounting objects

    Directory of Open Access Journals (Sweden)

    I.M. Vygiska

    2015-12-01

    Full Text Available The article analyzes the mechanism of the implementation of all kinds of mortgage (mortgage, pledge, mortgage of securities, security of property rights, the mortgage of goods in circulation or processing, tax lien defined the specificity of receipt/return of the mortgage, particularly payments between mortgagor and the mortgagee. Determine the subject property entities that can act as mortgage; identified by their place in the system of objects of accounting mortgagor and the mortgagee. The peculiarities of the balance sheet and off-balance sheet assets as a reflection of your collateral. Identified two groups of mortgage transactions: transactions with mortgage for its receipt and transmission; business transactions related to the conditions of loan agreements (loan and mortgage. The results are shown in the research paper proposals allow for further research to develop mortgage organizational and methodological support the operations accounting for the effective management of financial resources and obligations, collateralised.

  13. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  14. 31 CFR 515.319 - Blocked account.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or other...

  15. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Account disclosures. 230.4 Section 230.4 Banks... IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer...

  16. 12 CFR 561.33 - Note account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits. ...

  17. 31 CFR 500.319 - Blocked account.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of other...

  18. 46 CFR Sec. 2 - Bank account.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of the...

  19. Mental Accounting and Consumer Choice

    OpenAIRE

    Richard Thaler

    1985-01-01

    A new model of consumer behavior is developed using a hybrid of cognitive psychology and microeconomics. The development of the model starts with the mental coding of combinations of gains and losses using the prospect theory value function. Then the evaluation of purchases is modeled using the new concept of “transaction utility.” The household budgeting process is also incorporated to complete the characterization of mental accounting. Several implications to marketing, particularly in the ...

  20. Mental Accounting and Consumer Choice

    OpenAIRE

    Thaler, Richard H.

    2008-01-01

    A new model of consumer behavior is developed using a hybrid of cognitive psychology and microeconomics. The development of the model starts with the mental coding of combinations of gains and losses using the prospect theory value function. Then the evaluation of purchases is modeled using the new concept of “transaction utility.” The household budgeting process is also incorporated to complete the characterization of mental accounting. Several implications to marketing, particularly in the ...

  1. Accounting Narratives and Impression Management

    OpenAIRE

    Brennan, Niamh; Merkl-Davies, Doris M.

    2013-01-01

    This chapter focuses on impression management in accounting communication. Impression management entails the construction of an impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial...

  2. SOME CONSIDERATIONS ON CLOUD ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2014-01-01

    Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

  3. Perceptions of Employment and Use of Part-Time Faculty among Chief Instructional Officers at Southern Association of Colleges and Schools-Accredited Public Associate's Colleges

    Science.gov (United States)

    Speer, Charlotte Nix

    2013-01-01

    Based on Yackee's (2000) study of the perceptions of chief instructional officers (CIOs) at community colleges accredited by North Central Association of Colleges and Schools (NCA), this study identified, described, and compared the perceptions of CIOs at institutions accredited by Southern Association of Colleges and Schools Commission on…

  4. Does a Difference Make a Difference? A Comparison of the Activities of Community College Presidents with Those of Chief Executive Officers in Other Settings.

    Science.gov (United States)

    Hammons, Jim; Ivery, Curtis

    1988-01-01

    Describes a study of community college presidents' roles and responsibilities, using structured observations of five presidents at work, a method utilized by Mintzberg (1968) to study chief executive officers (CEOs) of various organizations. Reports findings in terms of Mintzberg's taxonomy of roles and tasks. Contrasts presidents with Mintzberg's…

  5. A Planned Preventive Maintenance Program. A Handbook for Chief Business Officers and Supervisors of Maintenance with Suggestions on Maintenance for Consideration by Presidents of Higher Institutions.

    Science.gov (United States)

    Daniel, Clarence H.

    This handbook explains planned preventive maintenance program, which is an operational system of maintenance designed to increase the effectiveness of the maintenance staff and the use of maintenance funds through efficient scheduling of inspections and follow-through of work to be performed. Sections are included for the chief administrative…

  6. Women as Chief Information Officers in Higher Education: A Mixed Methods Study of Women Executive Role Attainment in Information Technology Organizations

    Science.gov (United States)

    Clark, Elizabeth Ann

    2013-01-01

    The dearth of women in executive positions within the field of information technology (IT) has been studied extensively in the corporate sector. That is not the case within higher education, despite the data collected showing that women attain the top executive role--that of the Chief Information Officer (CIO)--at much better rates than their…

  7. The Evolution of the Higher Education Polymath: How the Role of the Chief Information Officer Is Being Impacted by Information Technology Industry Forces

    Science.gov (United States)

    DeSanto, Jerome P.

    2012-01-01

    The role of Chief Information Officer (CIO) in the higher education space is receiving increasing attention of late. Relatively nascent and sometimes mysterious, the individuals occupying this role need to possess an ever-evolving set of talents that could characterize them as renaissance men and women, or polymaths. The information technology…

  8. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

    In spite of an increasing interest in environmental economic accounting, there is still very limited experience with the integration of ecosystem services and ecosystem capital in national accounts. This paper identifies four key methodological challenges in developing ecosystem accounts: the

  9. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  10. Phenomenological Account of Religious Experience

    Directory of Open Access Journals (Sweden)

    Donny Gahral Adian

    2011-08-01

    Full Text Available History of philosophy is built upon rigid discrimination between various human experiences. Human experiences are divided mainly into two major experiences: Perceptual and intelectual. Perceptual experience is deined by empiricism as an aposteriori experience of empirical sensations. Meanwhile, rationalism claims that the only acceptable experience is apriori experience of intelectual object (natural laws, mathematical equations and logical operations. There is no other experience outside those two philosophical account of experiences. All other experiences must be subsumed either within perceptual or intelectual experience.

  11. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  12. Sensemaking in Interpretive Management Accounting Research: Constructing a Credible Account

    Directory of Open Access Journals (Sweden)

    Siti-Nabiha Abdul-Khalid PhD

    2009-03-01

    Full Text Available As noted by several authors, field research has a craft-like element that makes it difficult for researchers to textualize the process of analyzing data. However, discussing our practices in field research could lead to the emergence of a more critical and self-reflective craft. With this objective, the author discusses the process of interpreting qualitative data from a 5-year longitudinal study on management accounting change in an Asian multinational company. The paper also includes a discussion of the institutional theories underpinning this research, which are used in the explanation of the data. Hence, this article elucidates the journey of moving from the “tape,” or the data, to the final written text.

  13. LATERAL SURVIVAL: AN OT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Moira Yip

    2004-12-01

    Full Text Available When laterals are the targets of phonological processes, laterality may or may not survive. In a fixed feature geometry, [lateral] should be lost if its superordinate node is eliminated by either the spreading of a neighbouring node, or by coda neutralization. So if [lateral] is under Coronal (Blevins 1994, it should be lost under Place assimilation, and if [lateral] is under Sonorant Voicing (Rice & Avery 1991 it should be lost by rules that spread voicing. Yet in some languages lateral survives such spreading intact. Facts like these argue against a universal attachment of [lateral] under either Coronal or Sonorant Voicing, and in favour of an account in terms of markedness constraints on feature-co-occurrence (Padgett 2000. The core of an OT account is that IFIDENTLAT is ranked above whatever causes neutralization, such as SHARE-F or *CODAF. laterality will survive. If these rankings are reversed, we derive languages in which laterality is lost. The other significant factor is markedness. High-ranked feature co-occurrence constraints like *LATDORSAL can block spreading from affecting laterals at all.

  14. Accounting in hydrogenation (abridged translation)

    Energy Technology Data Exchange (ETDEWEB)

    Pichler, H.

    1943-09-24

    There was a need to split up the mixed costs according to the nature and origin of the finished goods. This was necessary for cost supervision and comparison. Low costs meant low labor requirements and lowered consumption of raw materials and power. To permit the desired breakdown of costs, a form of accounting was developed which permitted a rapid determination of the production costs of the finished products from different raw and intermediate products. Statements of yields were systematically presented by the operational control to permit the finding of the hydrogen consumption and the load upon the different units in the production of aviation gasoline from the different raw materials and intermediates. the cost of hydrogen and the credit for the circulating gas were known and the operating costs could be obtained at the different accounting stations and recalculated per ton input. In this way, costs could be readily calculated from the data on volume furnished by the operation control division for each raw product and intermediate used in the production of aviation gasoline. When costs of the auxiliary substances were treated in the same way as the costs of operation, the cost of production of one ton aviation gasoline in the second quarter of 1943 was 54.09 RM/ton.

  15. The impact of economic and noneconomic exchange on physicians' organizational attitudes: The moderating effects of the Chief Medical Officer.

    Science.gov (United States)

    Trybou, Jeroen; Gemmel, Paul; Annemans, Lieven

    2016-01-01

    Hospital-physician relationships are critical to hospitals' organizational success. A distinction can be drawn between economic and noneconomic physician-hospital exchange. Physician senior leadership could be an important component of managerial strategies aimed at optimizing hospital-physician relationships. The purpose of this study was to investigate the moderating role of the quality of exchange with the Chief Medical Officer (CMO) in the relationship between economic and noneconomic exchange and physicians' key organizational attitudes. Self-employed physicians practicing at six Belgian hospitals were surveyed. Economic exchange was conceptualized by the concepts of distributive and procedural justice, whereas noneconomic exchange was conceptualized by the concepts of administrative and professional psychological contract. Our outcomes comprise three key organizational attitudes identified in the literature (job satisfaction, affective organizational commitment, and intention to leave). The moderating role of leader-member exchange with the CMO in these relationships was assessed. Our results showed a relationship between both psychological contract breach and organizational justice and physicians' organizational attitudes. The quality of exchange with the CMO buffered the negative effect of psychological contract breach and reinforced the positive effects of organizational justice with respect to physicians' organizational attitudes. Our results demonstrate that both economic and noneconomic aspects are important when considering physicians' key organizational attitudes. The reciprocity dynamic between physician and hospital can be enhanced by high-quality exchange with the CMO.

  16. Developing leadership competencies among medical trainees: five-year experience at the Cleveland Clinic with a chief residents' training course.

    Science.gov (United States)

    Farver, Carol F; Smalling, Susan; Stoller, James K

    2016-10-01

    Challenges in healthcare demand great leadership. In response, leadership training programs have been developed within academic medical centers, business schools, and healthcare organizations; however, we are unaware of any well-developed programs for physicians-in-training. To address this gap, we developed a two-day leadership development course for chief residents (CRs) at the Cleveland Clinic, framed around the concept of emotional intelligence. This paper describes our five-year experience with the CRs leadership program. Since inception, 105 CRs took the course; 81 (77%) completed before-and-after evaluations. Participants indicated that they had relatively little prior knowledge of the concepts that were presented and that the workshop greatly enhanced their familiarity with leadership competencies. Qualitative analysis of open-ended responses indicated that attendees valued the training, especially in conflict resolution and teamwork, and indicated specific action plans for applying these skills. Furthermore, the workshop spurred some participants to express plans to learn more about leadership competencies. This study extends prior experience in offering an emotional intelligence-based leadership workshop for CRs. Though the program is novel, further research is needed to more fully understand the impact of leadership training for CRs and for the institutions and patients they serve. © The Royal Australian and New Zealand College of Psychiatrists 2016.

  17. A case of gastric-type adenoma with chief cell and parietal cell differentiation surrounded by complete intestinal metaplasia.

    Science.gov (United States)

    Furukawa, Ryutaro; Oyama, Tsuneo; Takahashi, Akiko; Yorimitsu, Nobukazu; Shimoda, Tadakazu; Ota, Hiroyoshi; Shiozawa, Satoshi

    2017-01-01

    A man in his 70s received Helicobacter pylori eradication therapy after endoscopic submucosal dissection (ESD) of the stomach. A small, yellowish, protuberant lesion was later observed on the anterior wall of the lower body of the stomach on surveillance esophagogastroduodenoscopy. Narrow band imaging-magnified endoscopy showed an irregular pit and net-like vascular pattern, with the background mucosa having a light blue crest pattern. A biopsy was performed, which led to a diagnosis of adenoma with a gastric phenotype, so repeat ESD was performed. The freshly resected specimen showed a small, protuberant, flat lesion with a clear margin, and hematoxylin and eosin staining showed mild architectural and nuclear atypia. The shape of the atypical gland was similar to that of a fundic gland. MUC5AC, MUC6, pepsinogen A, and H(+)/K(+) ATPase expressions were positive, and CD10 expression was negative, indicating that this tumor could not only differentiate to mucous neck cells but also to chief cells, parietal cells and foveolar epithelium. Therefore, this 4-mm tumor was diagnosed as a type 0-IIa tubular adenoma with fundic gland differentiation. The background mucosa showed complete intestinal metaplasia. Traditionally, gastric-type adenoma has been defined as the pyloric gland-type, but our case had a fundic gland phenotype. Therefore, a new fundic-gland adenoma subtype should be considered in this case.

  18. Results of and comments on the 1998 survey of the American Association of Academic Chief Residents in Radiology.

    Science.gov (United States)

    Ruhs, S A; Fromke, M K; Evens, R G

    1999-11-01

    The American Association of Academic Chief Residents in Radiology annually surveys residency programs on a variety of issues related to residency training. The survey allows for comparison between programs regarding training and follows trends on current issues. Questionnaires were mailed to all accredited programs in the United States (188 programs). The questionnaire consisted of questions regarding general demographic information and specific topics regarding residency training. The 1998 survey focused on turf issues, teleradiology use, residency selection, and prior training. Completed surveys from 61 programs (32.4%) were returned. Important findings included (a) the ongoing turf battles regarding vascular and obstetric-gynecologic ultrasound, both in general hospital and emergency department patients, (b) the use of teleradiology by most residents, and (c) the low percentage of women in radiology residency programs. The information obtained during yearly surveys is useful for program evaluation and future planning. Current survey results indicate an increasing use of teleradiology in residency over the past 4 years. The turf battles in ultrasonography (both vascular and obstetric) have remained unchanged over the same time frame.

  19. Safety in the c-suite: How chief executive officers influence organizational safety climate and employee injuries.

    Science.gov (United States)

    Tucker, Sean; Ogunfowora, Babatunde; Ehr, Dayle

    2016-09-01

    According to social learning theory, powerful and high status individuals can significantly influence the behaviors of others. In this paper, we propose that chief executive officers (CEOs) indirectly impact frontline injuries through the collective social learning experiences and effort of different groups of organizational actors-including members of the top management team (TMT), organizational supervisors, and frontline employees. We found support for our collective social learning model using data from 2,714 frontline employees, 1,398 supervisors, and 229 members of TMTs in 54 organizations. TMT members' experiences within a CEO-driven TMT safety climate was positively related to organizational supervisors' reports of the broader organizational safety climate and their subsequent collective support for safety (reported by frontline employees). In turn, supervisory support for safety was associated with fewer employee injuries at the individual level. We discuss the theoretical and practical implications of these findings for workplace safety research and practice. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  20. 12 CFR 220.4 - Margin account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Margin account. 220.4 Section 220.4 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.4 Margin account. (a) Margin transactions. (1) All transactions not specifically authorized for inclusion in another account shall be recorded in the margin account...