Student Perceptions of Public Accounting Internships: A Case Study
ERIC Educational Resources Information Center
Paine, Brenda E.
2017-01-01
The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…
Accounting for control mislabeling in case-control biomarker studies.
Rantalainen, Mattias; Holmes, Chris C
2011-12-02
In biomarker discovery studies, uncertainty associated with case and control labels is often overlooked. By omitting to take into account label uncertainty, model parameters and the predictive risk can become biased, sometimes severely. The most common situation is when the control set contains an unknown number of undiagnosed, or future, cases. This has a marked impact in situations where the model needs to be well-calibrated, e.g., when the prediction performance of a biomarker panel is evaluated. Failing to account for class label uncertainty may lead to underestimation of classification performance and bias in parameter estimates. This can further impact on meta-analysis for combining evidence from multiple studies. Using a simulation study, we outline how conventional statistical models can be modified to address class label uncertainty leading to well-calibrated prediction performance estimates and reduced bias in meta-analysis. We focus on the problem of mislabeled control subjects in case-control studies, i.e., when some of the control subjects are undiagnosed cases, although the procedures we report are generic. The uncertainty in control status is a particular situation common in biomarker discovery studies in the context of genomic and molecular epidemiology, where control subjects are commonly sampled from the general population with an established expected disease incidence rate.
The politics of accountability for school curriculum: An Australian case study
NASA Astrophysics Data System (ADS)
Smithson, Alan
1987-03-01
This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.
Emergy accounting for regional studies: case study of Canada and its provinces.
Hossaini, Navid; Hewage, Kasun
2013-03-30
Sustainable regional management (development) requires an understanding of interactions between the social, economic, and ecological systems within the boundaries of a region. In this paper, application of emergy (an environmental accounting method) for regional planning is discussed through a case study. Emergy (spelled with an "m") methodology is an environmental accounting technique that evaluates the energy system for the thermodynamics of an open system. Major renewable and non-renewable resource fluxes to a region, including energy, matter, human activities, and money can be converted to emergy by using corresponding transformity functions. As a case study, this paper discusses the emergy accounting of Canada and its provinces with various emergy-based indicators. Moreover, emergy maps were generated in a form of emergy geography. These maps are multi-dimensional illustrations that show resource consumption, emergy per person, and emergy density across Canada under two parameters: (1) the quantities of resources consumed and (2) the location of consumption. Emergy analysis also highlights concentrations of renewable and natural resources in Canada and distinguishes the provinces with the highest resource consumption. Analysis of emergy indicator for Canadian provinces shows that Alberta with the highest EYR (7.35) provides energy to the economy of Canada. However, ELR value of Alberta (8.5) indicates that the province's current economic approach is not sustainable as it relies mainly on non-renewable emergy inputs (mainly from fossil fuels). ELR of British Columbia and Manitoba indicates that these two provinces created a firm balance between emergy use of renewable and non-renewable resources. The characterizations of regions provided in this paper can be used for future land planning and management both in federal and provincial levels. Copyright © 2013 Elsevier Ltd. All rights reserved.
Answering the Call for Accountability: An Activity and Cost Analysis Case Study
ERIC Educational Resources Information Center
Carducci, Rozana; Kisker, Carrie B.; Chang, June; Schirmer, James
2007-01-01
This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…
ERIC Educational Resources Information Center
Ehren, Melanie C. M.; Godfrey, David
2017-01-01
This paper explores the impact of external accountability on four mechanisms of network-internal quality control and the properties of (mandated) inter-organizational networks. An explorative case study approach examines the external accountability of a newly established educational network (MAT) and how schools and the Trust are held accountable…
Accounting for Multiple Births in Neonatal and Perinatal Trials: Systematic Review and Case Study
Hibbs, Anna Maria; Black, Dennis; Palermo, Lisa; Cnaan, Avital; Luan, Xianqun; Truog, William E; Walsh, Michele C; Ballard, Roberta A
2010-01-01
Objectives To determine the prevalence in the neonatal literature of statistical approaches accounting for the unique clustering patterns of multiple births. To explore the sensitivity of an actual trial to several analytic approaches to multiples. Methods A systematic review of recent perinatal trials assessed the prevalence of studies accounting for clustering of multiples. The NO CLD trial served as a case study of the sensitivity of the outcome to several statistical strategies. We calculated odds ratios using non-clustered (logistic regression) and clustered (generalized estimating equations, multiple outputation) analyses. Results In the systematic review, most studies did not describe the randomization of twins and did not account for clustering. Of those studies that did, exclusion of multiples and generalized estimating equations were the most common strategies. The NO CLD study included 84 infants with a sibling enrolled in the study. Multiples were more likely than singletons to be white and were born to older mothers (p<0.01). Analyses that accounted for clustering were statistically significant; analyses assuming independence were not. Conclusions The statistical approach to multiples can influence the odds ratio and width of confidence intervals, thereby affecting the interpretation of a study outcome. A minority of perinatal studies address this issue. PMID:19969305
Accounting for multiple births in neonatal and perinatal trials: systematic review and case study.
Hibbs, Anna Maria; Black, Dennis; Palermo, Lisa; Cnaan, Avital; Luan, Xianqun; Truog, William E; Walsh, Michele C; Ballard, Roberta A
2010-02-01
To determine the prevalence in the neonatal literature of statistical approaches accounting for the unique clustering patterns of multiple births and to explore the sensitivity of an actual trial to several analytic approaches to multiples. A systematic review of recent perinatal trials assessed the prevalence of studies accounting for clustering of multiples. The Nitric Oxide to Prevent Chronic Lung Disease (NO CLD) trial served as a case study of the sensitivity of the outcome to several statistical strategies. We calculated odds ratios using nonclustered (logistic regression) and clustered (generalized estimating equations, multiple outputation) analyses. In the systematic review, most studies did not describe the random assignment of twins and did not account for clustering. Of those studies that did, exclusion of multiples and generalized estimating equations were the most common strategies. The NO CLD study included 84 infants with a sibling enrolled in the study. Multiples were more likely than singletons to be white and were born to older mothers (P < .01). Analyses that accounted for clustering were statistically significant; analyses assuming independence were not. The statistical approach to multiples can influence the odds ratio and width of confidence intervals, thereby affecting the interpretation of a study outcome. A minority of perinatal studies address this issue. Copyright 2010 Mosby, Inc. All rights reserved.
Cooperative Learning in Accounting Classes: A Case Study.
ERIC Educational Resources Information Center
Joyce, William B.
1999-01-01
Accounting student teams worked cooperatively on homework, problem solving, and test preparation. Group study helped retention, especially when interdependence was rewarded. Although they enjoyed cooperative learning, most students preferred individual study. (SK)
ERIC Educational Resources Information Center
Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.
2014-01-01
Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…
DOE Office of Scientific and Technical Information (OSTI.GOV)
Campbell, Andrea Beth
2004-07-01
This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)
Van Belle, Sara; Mayhew, Susannah H
2016-10-12
Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public
Bridging the Gap between Accounting Students and the Profession: A Case Study
ERIC Educational Resources Information Center
Lightweis, Susan
2014-01-01
This study addresses the gap between accounting educators and the profession. Research indicates accounting graduates are underprepared for this challenging career. The issue stems from accounting educators who only lecture and accounting students who memorize the information provided in these lectures. Accounting students need opportunities to…
ERIC Educational Resources Information Center
Miller, Christopher L.
2010-01-01
The No Child Left Behind Act increases pressure on schools and districts to use standardized state test data. Seeking to learn about the process of turning accountability data into actionable information, this paper presents findings from three case studies of small to medium sized school districts. The study examines the flow of state science…
Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting
ERIC Educational Resources Information Center
Siriwardane, Harshini P.
2014-01-01
Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing…
Case-control analysis in highway safety: Accounting for sites with multiple crashes.
Gross, Frank
2013-12-01
There is an increased interest in the use of epidemiological methods in highway safety analysis. The case-control and cohort methods are commonly used in the epidemiological field to identify risk factors and quantify the risk or odds of disease given certain characteristics and factors related to an individual. This same concept can be applied to highway safety where the entity of interest is a roadway segment or intersection (rather than a person) and the risk factors of interest are the operational and geometric characteristics of a given roadway. One criticism of the use of these methods in highway safety is that they have not accounted for the difference between sites with single and multiple crashes. In the medical field, a disease either occurs or it does not; multiple occurrences are generally not an issue. In the highway safety field, it is necessary to evaluate the safety of a given site while accounting for multiple crashes. Otherwise, the analysis may underestimate the safety effects of a given factor. This paper explores the use of the case-control method in highway safety and two variations to account for sites with multiple crashes. Specifically, the paper presents two alternative methods for defining cases in a case-control study and compares the results in a case study. The first alternative defines a separate case for each crash in a given study period, thereby increasing the weight of the associated roadway characteristics in the analysis. The second alternative defines entire crash categories as cases (sites with one crash, sites with two crashes, etc.) and analyzes each group separately in comparison to sites with no crashes. The results are also compared to a "typical" case-control application, where the cases are simply defined as any entity that experiences at least one crash and controls are those entities without a crash in a given period. In a "typical" case-control design, the attributes associated with single-crash segments are weighted
ERIC Educational Resources Information Center
Smith, Dorothy V.; Mulhall, Pamela J.; Gunstone, Richard F.; Hart, Christina E.
2015-01-01
This article presents a case study of four academic scientists. These academics teach in the first year of a Bachelor of Science degree at a large research-focused Australian university that has demanded and supported a greater focus on undergraduate learning. Taken as a whole, the accounts of science that the first-year academics in this case…
Fraternization in Accounting Firms: A Case Study
ERIC Educational Resources Information Center
Heinze, Tim; Kizirian, Tim; Leese, Wallace
2004-01-01
This case study sheds light on how to avoid risks caused by manager-subordinate dating relationships (fraternization) such as employee misunderstandings, retaliation charges, favoritism complaints, wrongful termination lawsuits, and sexual harassment lawsuits, as well as associated ethical risks. Risk avoidance can be accomplished through a better…
CPA Credential Perceptions: A Case Study of Hispanic Accountants
ERIC Educational Resources Information Center
Gabre, Helen G.; Flesher, Dale L.; Ross, Frank
2017-01-01
One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation…
Standard setting: the crucial issues. A case study of accounting & auditing.
Nowakowski, J R
1982-01-01
A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.
DOE Office of Scientific and Technical Information (OSTI.GOV)
Volkova, Svitlana; Bell, Eric B.
Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.
Analysis of case-only studies accounting for genotyping error.
Cheng, K F
2007-03-01
The case-only design provides one approach to assess possible interactions between genetic and environmental factors. It has been shown that if these factors are conditionally independent, then a case-only analysis is not only valid but also very efficient. However, a drawback of the case-only approach is that its conclusions may be biased by genotyping errors. In this paper, our main aim is to propose a method for analysis of case-only studies when these errors occur. We show that the bias can be adjusted through the use of internal validation data, which are obtained by genotyping some sampled individuals twice. Our analysis is based on a simple and yet highly efficient conditional likelihood approach. Simulation studies considered in this paper confirm that the new method has acceptable performance under genotyping errors.
7 CFR 1962.14 - Account and security information in UCC cases.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 14 2013-01-01 2013-01-01 false Account and security information in UCC cases. 1962... Liquidation of Chattel Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after... States, other parties, and also may lose some of its security rights. The UCC provides that the borrower...
7 CFR 1962.14 - Account and security information in UCC cases.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 14 2014-01-01 2014-01-01 false Account and security information in UCC cases. 1962... Liquidation of Chattel Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after... States, other parties, and also may lose some of its security rights. The UCC provides that the borrower...
7 CFR 1962.14 - Account and security information in UCC cases.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 14 2011-01-01 2011-01-01 false Account and security information in UCC cases. 1962... Liquidation of Chattel Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after... States, other parties, and also may lose some of its security rights. The UCC provides that the borrower...
7 CFR 1962.14 - Account and security information in UCC cases.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 14 2012-01-01 2012-01-01 false Account and security information in UCC cases. 1962... Liquidation of Chattel Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after... States, other parties, and also may lose some of its security rights. The UCC provides that the borrower...
7 CFR 1962.14 - Account and security information in UCC cases.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...
ERIC Educational Resources Information Center
Carroll, Kathleen
2016-01-01
The recent passage of the Every Student Succeeds Act of 2015 (ESSA) is an historic opportunity for education leaders and funders to think broadly about innovation in terms of goals and accountability. This case examines two examples of states where responsible innovation regarding goals and accountability is long underway, with the support of…
ERIC Educational Resources Information Center
Salazar, Timothy Ross
2013-01-01
This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…
Managerial Accounting. Study Guide.
ERIC Educational Resources Information Center
Plachta, Leonard E.
This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…
ERIC Educational Resources Information Center
Miller, Louise
2014-01-01
This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…
Client Accounts of Hope in Early Counseling Sessions: A Qualitative Study
ERIC Educational Resources Information Center
Larsen, Denise J.; Stege, Rachel
2012-01-01
Hope enables individuals to envision a future in which they wish to participate (Jevne, 1994) and is foundational to counseling practice. However, there has been little research examining client accounts of hope in session. Using basic interpretive inquiry, this case study examines clients' accounts of hope during counseling using video-assisted…
Jurek, Anne M; Maldonado, George; Greenland, Sander
2013-03-01
Special care must be taken when adjusting for outcome misclassification in case-control data. Basic adjustment formulas using either sensitivity and specificity or predictive values (as with external validation data) do not account for the fact that controls are sampled from a much larger pool of potential controls. A parallel problem arises in surveys and cohort studies in which participation or loss is outcome related. We review this problem and provide simple methods to adjust for outcome misclassification in case-control studies, and illustrate the methods in a case-control birth certificate study of cleft lip/palate and maternal cigarette smoking during pregnancy. Adjustment formulas for outcome misclassification that ignore case-control sampling can yield severely biased results. In the data we examined, the magnitude of error caused by not accounting for sampling is small when population sensitivity and specificity are high, but increases as (1) population sensitivity decreases, (2) population specificity decreases, and (3) the magnitude of the differentiality increases. Failing to account for case-control sampling can result in an odds ratio adjusted for outcome misclassification that is either too high or too low. One needs to account for outcome-related selection (such as case-control sampling) when adjusting for outcome misclassification using external information. Copyright © 2013 Elsevier Inc. All rights reserved.
Ma, Xiaoye; Chen, Yong; Cole, Stephen R; Chu, Haitao
2016-12-01
To account for between-study heterogeneity in meta-analysis of diagnostic accuracy studies, bivariate random effects models have been recommended to jointly model the sensitivities and specificities. As study design and population vary, the definition of disease status or severity could differ across studies. Consequently, sensitivity and specificity may be correlated with disease prevalence. To account for this dependence, a trivariate random effects model had been proposed. However, the proposed approach can only include cohort studies with information estimating study-specific disease prevalence. In addition, some diagnostic accuracy studies only select a subset of samples to be verified by the reference test. It is known that ignoring unverified subjects may lead to partial verification bias in the estimation of prevalence, sensitivities, and specificities in a single study. However, the impact of this bias on a meta-analysis has not been investigated. In this paper, we propose a novel hybrid Bayesian hierarchical model combining cohort and case-control studies and correcting partial verification bias at the same time. We investigate the performance of the proposed methods through a set of simulation studies. Two case studies on assessing the diagnostic accuracy of gadolinium-enhanced magnetic resonance imaging in detecting lymph node metastases and of adrenal fluorine-18 fluorodeoxyglucose positron emission tomography in characterizing adrenal masses are presented. © The Author(s) 2014.
Ma, Xiaoye; Chen, Yong; Cole, Stephen R.; Chu, Haitao
2014-01-01
To account for between-study heterogeneity in meta-analysis of diagnostic accuracy studies, bivariate random effects models have been recommended to jointly model the sensitivities and specificities. As study design and population vary, the definition of disease status or severity could differ across studies. Consequently, sensitivity and specificity may be correlated with disease prevalence. To account for this dependence, a trivariate random effects model had been proposed. However, the proposed approach can only include cohort studies with information estimating study-specific disease prevalence. In addition, some diagnostic accuracy studies only select a subset of samples to be verified by the reference test. It is known that ignoring unverified subjects may lead to partial verification bias in the estimation of prevalence, sensitivities and specificities in a single study. However, the impact of this bias on a meta-analysis has not been investigated. In this paper, we propose a novel hybrid Bayesian hierarchical model combining cohort and case-control studies and correcting partial verification bias at the same time. We investigate the performance of the proposed methods through a set of simulation studies. Two case studies on assessing the diagnostic accuracy of gadolinium-enhanced magnetic resonance imaging in detecting lymph node metastases and of adrenal fluorine-18 fluorodeoxyglucose positron emission tomography in characterizing adrenal masses are presented. PMID:24862512
Jacquez, Geoffrey M; Meliker, Jaymie R; Avruskin, Gillian A; Goovaerts, Pierre; Kaufmann, Andy; Wilson, Mark L; Nriagu, Jerome
2006-08-03
Methods for analyzing space-time variation in risk in case-control studies typically ignore residential mobility. We develop an approach for analyzing case-control data for mobile individuals and apply it to study bladder cancer in 11 counties in southeastern Michigan. At this time data collection is incomplete and no inferences should be drawn - we analyze these data to demonstrate the novel methods. Global, local and focused clustering of residential histories for 219 cases and 437 controls is quantified using time-dependent nearest neighbor relationships. Business address histories for 268 industries that release known or suspected bladder cancer carcinogens are analyzed. A logistic model accounting for smoking, gender, age, race and education specifies the probability of being a case, and is incorporated into the cluster randomization procedures. Sensitivity of clustering to definition of the proximity metric is assessed for 1 to 75 k nearest neighbors. Global clustering is partly explained by the covariates but remains statistically significant at 12 of the 14 levels of k considered. After accounting for the covariates 26 Local clusters are found in Lapeer, Ingham, Oakland and Jackson counties, with the clusters in Ingham and Oakland counties appearing in 1950 and persisting to the present. Statistically significant focused clusters are found about the business address histories of 22 industries located in Oakland (19 clusters), Ingham (2) and Jackson (1) counties. Clusters in central and southeastern Oakland County appear in the 1930's and persist to the present day. These methods provide a systematic approach for evaluating a series of increasingly realistic alternative hypotheses regarding the sources of excess risk. So long as selection of cases and controls is population-based and not geographically biased, these tools can provide insights into geographic risk factors that were not specifically assessed in the case-control study design.
2006-01-01
Background Methods for analyzing space-time variation in risk in case-control studies typically ignore residential mobility. We develop an approach for analyzing case-control data for mobile individuals and apply it to study bladder cancer in 11 counties in southeastern Michigan. At this time data collection is incomplete and no inferences should be drawn – we analyze these data to demonstrate the novel methods. Global, local and focused clustering of residential histories for 219 cases and 437 controls is quantified using time-dependent nearest neighbor relationships. Business address histories for 268 industries that release known or suspected bladder cancer carcinogens are analyzed. A logistic model accounting for smoking, gender, age, race and education specifies the probability of being a case, and is incorporated into the cluster randomization procedures. Sensitivity of clustering to definition of the proximity metric is assessed for 1 to 75 k nearest neighbors. Results Global clustering is partly explained by the covariates but remains statistically significant at 12 of the 14 levels of k considered. After accounting for the covariates 26 Local clusters are found in Lapeer, Ingham, Oakland and Jackson counties, with the clusters in Ingham and Oakland counties appearing in 1950 and persisting to the present. Statistically significant focused clusters are found about the business address histories of 22 industries located in Oakland (19 clusters), Ingham (2) and Jackson (1) counties. Clusters in central and southeastern Oakland County appear in the 1930's and persist to the present day. Conclusion These methods provide a systematic approach for evaluating a series of increasingly realistic alternative hypotheses regarding the sources of excess risk. So long as selection of cases and controls is population-based and not geographically biased, these tools can provide insights into geographic risk factors that were not specifically assessed in the case
Employing Two Factor Authentication Mechanisms: A Case Study
ERIC Educational Resources Information Center
Lawrence, Cameron; Fulton, Eric; Evans, Gerald; Firth, David
2014-01-01
This case study examines the life of a digital native who has her online accounts hacked, passwords reset, and is locked out of important online resources including her university email account and Facebook. Part one of the case study examines how the hack was perpetrated and the fallout of losing control of one's digital identity. Part two of the…
Implementing Outcomes Based Accountability in Children's Services. Case Studies
ERIC Educational Resources Information Center
Bergeron, Caroline; Chamberlain, Tamsin; George, Nalia; Golden, Sarah; Mundy, Ellie; Southcott, Clare; Walker, Fiona
2010-01-01
Outcomes Based Accountability (OBA) is an approach that Children's Trusts and Children's Services can use to assist with planning services and assessing their performance. The OBA approach focuses on outcomes that are desired and monitoring and evidencing progress towards those desired outcomes. OBA makes a distinction between two types of…
Emergency Department Involvement in Accountable Care Organizations in Massachusetts: A Survey Study.
Ali, Nissa J; McWilliams, J Michael; Epstein, Stephen K; Smulowitz, Peter B
2017-11-01
We assess Massachusetts emergency department (ED) involvement and internal ED constructs within accountable care organization contracts. An online survey was distributed to 70 Massachusetts ED directors. Questions attempted to assess involvement of EDs in accountable care organizations and the structures in place in EDs-from departmental resources to physician incentives-to help achieve accountable care organization goals of decreasing spending and improving quality. Of responding ED directors, 79% reported alignment between the ED and an accountable care organization. Almost all ED groups (88%) reported bearing no financial risk as a result of the accountable care organization contracts in which their organizations participated. Major obstacles to meeting accountable care organization objectives included care coordination challenges (62%) and lack of familiarity with accountable care organization goals (58%). The most common cost-reduction strategies included ED case management (85%) and information technology (61%). Limitations of this study include that information was self-reported by ED directors, a focus limited to Massachusetts, and a survey response rate of 47%. The ED directors perceived that the majority of physicians were not familiar with accountable care organization goals, many challenges remain in coordinating care for patients in the ED, and most EDs have no financial incentives tied to accountable care organizations. EDs in Massachusetts have begun to implement strategies aimed at reducing admissions, utilization, and overall cost, but these strategies are not widespread apart from case management, even in a state with heavy accountable care organization penetration. Our results suggest that Massachusetts EDs still lack clear directives and direct involvement in meeting accountable care organization goals. Copyright © 2017 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.
Modalities of Generalization Through Single Case Studies.
Zittoun, Tania
2017-06-01
The value of case studies for theory building is still doubted in psychology. The paper argues for the importance of case studies and the possibility of generalizing from these for a specific sociocultural understanding of human development. The paper first clarifies the notion of abduction within case studies, drawing on pragmatists James and Peirce and expanding it with the work of Lewin, and argues that it is the core mechanism that allows generalization from case studies. The second section presents the possibility of generalizing from individual single case studies, for which not only the subjective perspective, but also the dynamics by which the social and cultural environment guide and enable the person's development, have to be accounted for. The third section elaborates the question of institutional case studies, where the challenge is to account both for institutional dynamics, and for persons' trajectories within; this is exemplified with an ongoing study on the process of obtaining citizenship in Switzerland. The paper briefly concludes by highlighting two possible implications of the paper, one concerning the process of theoretical reasoning, the other, the fact that sociocultural psychology could itself be seen as an institution in-the-making.
Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges
ERIC Educational Resources Information Center
Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.
2012-01-01
As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…
How "accountable" are accountable care organizations?
Addicott, Rachael; Shortell, Stephen M
2014-01-01
The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and
Associative visual agnosia: a case study.
Charnallet, A; Carbonnel, S; David, D; Moreaud, O
2008-01-01
We report a case of massive associative visual agnosia. In the light of current theories of identification and semantic knowledge organization, a deficit involving both levels of structural description system and visual semantics must be assumed to explain the case. We suggest, in line with a previous case study, an alternative account in the framework of (non abstractive) episodic models of memory.
ERIC Educational Resources Information Center
Harbour, Clifford P.; Davies, Timothy Gray; Gonzales-Walker, Roxanne
2010-01-01
This article reports on a qualitative, interpretive case study examining how trustees, administrators, faculty members, and staff members at a rural community college understand their institution's accountability environment. Data analysis and interpretation established that participants conceptualized institutional accountability as dialogic,…
Associative Visual Agnosia: A Case Study
Charnallet, A.; Carbonnel, S.; David, D.; Moreaud, O.
2008-01-01
We report a case of massive associative visual agnosia. In the light of current theories of identification and semantic knowledge organization, a deficit involving both levels of structural description system and visual semantics must be assumed to explain the case. We suggest, in line with a previous case study [1], an alternative account in the framework of (non abstractive) episodic models of memory [4]. PMID:18413915
Using Peer Grading and Proofreading to Ratchet Student Expectations in Preparing Accounting Cases
ERIC Educational Resources Information Center
Chaney, Barbara A.; Ingraham, Laura R.
2009-01-01
Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students' case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their…
ERIC Educational Resources Information Center
Gershberg, Alec Ian; Meade, Ben; Andersson, Sven
2009-01-01
We explore how two community-based reform models align with the World Bank's "World Development Report 2004" accountability framework. Using a qualitative case study of rural Guatemalan primary schools, we examine local governance through interviews with a range of stakeholders. While both reforms appear appropriate according to the…
NASA Astrophysics Data System (ADS)
Fabianová, Jana; Kačmáry, Peter; Molnár, Vieroslav; Michalik, Peter
2016-10-01
Forecasting is one of the logistics activities and a sales forecast is the starting point for the elaboration of business plans. Forecast accuracy affects the business outcomes and ultimately may significantly affect the economic stability of the company. The accuracy of the prediction depends on the suitability of the use of forecasting methods, experience, quality of input data, time period and other factors. The input data are usually not deterministic but they are often of random nature. They are affected by uncertainties of the market environment, and many other factors. Taking into account the input data uncertainty, the forecast error can by reduced. This article deals with the use of the software tool for incorporating data uncertainty into forecasting. Proposals are presented of a forecasting approach and simulation of the impact of uncertain input parameters to the target forecasted value by this case study model. The statistical analysis and risk analysis of the forecast results is carried out including sensitivity analysis and variables impact analysis.
ERIC Educational Resources Information Center
Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo
2015-01-01
The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…
Collaborative Assessment: Middle School Case Study
ERIC Educational Resources Information Center
Parkison, Paul T.
2014-01-01
Utilizing a participant observer research model, a case study of the efficacy of a collaborative assessment methodology within a middle school social studies class was conducted. A review of existing research revealed that students' perceptions of assessment, evaluation, and accountability influence their intrinsic motivation to learn. A…
ERIC Educational Resources Information Center
Gruber, Robert; Molloy, James
2005-01-01
This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…
Thoumi, Andrea; Udayakumar, Krishna; Drobnick, Elizabeth; Taylor, Andrea; McClellan, Mark
2015-09-01
The rising prevalence, health burden, and cost of chronic diseases such as diabetes have accelerated global interest in innovative care models that use approaches such as community-based care and information technology to improve or transform disease prevention, diagnosis, and treatment. Although evidence on the effectiveness of innovative care models is emerging, scaling up or extending these models beyond their original setting has been difficult. We developed a framework to highlight policy barriers-institutional, regulatory, and financial-to the diffusion of transformative innovations in diabetes care. The framework builds on accountable care principles that support higher-value care, or better patient-level outcomes at lower cost. We applied this framework to three case studies from the United States, Mexico, and India to describe how innovators and policy leaders have addressed barriers, with a focus on important financing barriers to provider and consumer payment. The lessons have implications for policy reform to promote innovation through new funding approaches, institutional reforms, and performance measures with the goal of addressing the growing burdens of diabetes and other chronic diseases. Project HOPE—The People-to-People Health Foundation, Inc.
Morgan, Sonya J; Pullon, Susan R H; Macdonald, Lindsay M; McKinlay, Eileen M; Gray, Ben V
2017-06-01
Case study research is a comprehensive method that incorporates multiple sources of data to provide detailed accounts of complex research phenomena in real-life contexts. However, current models of case study research do not particularly distinguish the unique contribution observation data can make. Observation methods have the potential to reach beyond other methods that rely largely or solely on self-report. This article describes the distinctive characteristics of case study observational research, a modified form of Yin's 2014 model of case study research the authors used in a study exploring interprofessional collaboration in primary care. In this approach, observation data are positioned as the central component of the research design. Case study observational research offers a promising approach for researchers in a wide range of health care settings seeking more complete understandings of complex topics, where contextual influences are of primary concern. Future research is needed to refine and evaluate the approach.
Role of matching in case-control studies of antimicrobial resistance.
Cerceo, Elizabeth; Lautenbach, Ebbing; Linkin, Darren R; Bilker, Warren B; Lee, Ingi
2009-05-01
Of 57 case-control studies of antimicrobial resistance, matching was used in 23 (40%). Matched variables differed substantially across studies. Of these 23 matched case-control studies, 12 (52%) justified the use of matching, and 9 (39%) noted the strengths or limitations of this approach. Analysis that accounted for matching was performed in only 52% of the case-control studies.
Using Simulation for Enhanced Accounting Learning: A Case Study
ERIC Educational Resources Information Center
Sa Silva, Pedro; Trigo, Antonio; Varajao, Joao
2012-01-01
The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as…
Local Control in the Era of Accountability: A Case Study of Wisconsin PreK
ERIC Educational Resources Information Center
Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato
2016-01-01
The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…
NASA Astrophysics Data System (ADS)
Purohit, Kiran Dilip
Secondary science teachers make many daily decisions in the enactment of curriculum. Although curriculum materials are widely available to address science content, practices, and skills, the consideration that goes into deciding how and whether to use such materials is complicated by teachers' beliefs about science, their understandings of school-level accountability and testing measures, and their perspectives on the adolescent students they teach. This study addresses the need to understand how teachers consider multiple forces in their enactment of science curriculum. The purpose of this study was to explore the ways that discourses around accountability, science, and science education emerge in the narratives around teachers' decision-making in secondary science classrooms. Using a case study approach, I worked at two school sites with two pairs of science teachers. We established criteria for critical incidents together, then teachers identified critical decision-making moments in their classrooms. We analyzed those incidents together using a consultancy protocol, allowing teachers to focus their thinking on reframing the incidents and imagining other possible outcomes. Using post-structuralist rhizomatics, I assembled analyses of teachers' discussions of the critical incidents in the form of dramatization--scenes and monologues. I then developed two major interpretive strands. First, I connected teachers' sense of having "no time" to blocs of affect tied to larger discourses of national security, teacher accountability, and the joy of scientific discovery. Second, I demonstrated how teachers' concern in following logical pathways and sequences in science relates to the imposition of accountability measures that echo the outcomes-driven logic of the learning sciences. Across both interpretations, I found accountability to be complex, multidirectional, and unpredictable in how it works on and through teachers as they make decisions. Research in this area has
NASA Astrophysics Data System (ADS)
Robertson, Susan Margaret
The dissertation investigates the interaction of rational accountability and rational autonomy in interdisciplinary science within the lifeworld of the university. It focuses on the cultural, social and motivational forces that university researchers draw on, and develop, to constitute and regulate interdisciplinary science. Findings are analyzed within an applied critical social theory framework that attends to the interaction of instrumental and communicative rational action within the public spaces that constitute the lifeworld of the university as a public sphere in society. The research raises questions of how academics practice interdisciplinary science and how these practices relate to the reproduction of the regulative ideal of the university as a community that practices public reason. The conceptual framework informing the research is Habermas' (1984) theory of communicative action. Using Burawoy's (1991) extended case study method as an operational strategy, two modes of constituting and regulating interdisciplinary science were found. Instrumental rational modes dominated in social contexts of interdisciplinary science where consensus on the normative goals and purposes of rational academic action were pre-existing and pre-supposed by participants. Communicative rational modes dominated in social contexts of interdisciplinary science where the normative goals and purposes of rational academic action entered a contested domain. Endorsements for interdisciplinary science policies are coinciding with demands for increased accountability and relevance of Canada's university system. At the same time that the university system must respond to external demands, it must reproduce itself as a public institution open to the discursive redemption of factual and normative validity claims. The study found that academics participate in, but also contest the instrumental regulation of academic inquiry and conduct by using their constitutional autonomy and freedom to
Turning to Case Studies as a Mechanism for Learning in Action Learning
ERIC Educational Resources Information Center
O'Leary, Denise; Coughlan, Paul; Rigg, Clare; Coghlan, David
2017-01-01
Case studies are a useful means of capturing and sharing experiential knowledge by allowing researchers to explore the social, organisational and political contexts of a specific case. Although accounts of action learning are often reported using a case study approach, it is not common to see individual case studies being used as a learning…
Clarke, Christopher E
2011-09-01
When reporting health risks, the news media are often criticized for omitting "mobilizing" information that allows readers to act on existing attitudes. Using American and British newspaper coverage of the autism-vaccine controversy as a case study, this article takes a "behind the scenes" look at normative pressures that may influence whether such information appears in coverage. In particular, can holding health officials accountable for their actions potentially "crowd out" mobilizing information? A content analysis suggests that mobilizing information (at least one of four examples) was present in only 16% of articles, compared to 38% that mentioned accountability messages (at least one of two examples). US newspapers were significantly more likely to mention at least one mobilization example. Finally, although only 11% discussed both, articles were more likely to discuss certain mobilizing and accountability examples together. Implications for journalism ethics and vaccine risk communication are discussed.
Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives
ERIC Educational Resources Information Center
Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy
2012-01-01
This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…
ERIC Educational Resources Information Center
Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra
2016-01-01
This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…
ERIC Educational Resources Information Center
Weil, Sidney; McGuigan, Nicholas; Kern, Thomas
2011-01-01
This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…
The Organizational Account of Function is an Etiological Account of Function.
Artiga, Marc; Martínez, Manolo
2016-06-01
The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function.
Balancing Accountability and Ethics: A Case Study of an Elementary School Principal
ERIC Educational Resources Information Center
Hall, Dorothy Ledbetter
2009-01-01
In recent years, the federal No Child Left Behind (NCLB) Act has increasingly had a major impact on daily decisions in schools, especially for principals' performance. Depending on the accountability rating, schools are in jeopardy of closing, and principals and teachers are at risk of being fired (McGhee & Nelson, 2005). As a result, it is…
ERIC Educational Resources Information Center
Pilz, Matthias; Zenner, Lea
2018-01-01
Case studies are central to the way management is currently taught at universities. Among other benefits attributed to the case study method is that it promotes networked thinking by learners. Networked thinking takes account of interactions and repercussions, making it crucial to decision-making within the complex system of rules that shapes…
ERIC Educational Resources Information Center
Gasoi, Emily
2012-01-01
Educational accountability has come to be defined almost exclusively in terms of schools meeting external standards of improvement. Building on a body of scholarship that presents schools as complex organizations, this research proposes that a more robust understanding of educational accountability must be grounded in practitioners perceptions of…
Reflection of a therapeutic touch experience: case study 2.
Green, C A
1998-02-01
The purpose of this case study was to explore the experience of both giving and receiving Therapeutic Touch. A subjective account of the Therapeutic Touch experience is given in an attempt to throw light on its unique creative and therapeutic qualities. In most instances it was shown that the experience of both giving and receiving Therapeutic Touch was a parallel experience. This case study explores the effects of Therapeutic Touch on a client experiencing pain and associated anxiety. Whilst a response to treatment was observed, the need for further case studies and research studies in this area was identified.
Educating Professionals--Perceptions of the Research--Teaching Nexus in Accounting: A Case Study
ERIC Educational Resources Information Center
Lubbe, Ilse
2015-01-01
The teaching-research "nexus" has been an area of historic and ongoing controversy within universities and discussions into the nexus between teaching and research continues to expand. Within the accounting discipline, where new knowledge is perceived to be located "outside" the university, academics struggle to describe and…
Questioning the accuracy of greenhouse gas accounting from agricultural waste: a case study.
Chung, Matthew L; Shilton, Andrew N; Guieysse, Benoit; Pratt, Chris
2013-01-01
The New Zealand Greenhouse Gas Inventory (the NZ Inventory) uses country-specific data to quantify CH emissions from anaerobic ponds treating dairy farm effluent (315 Gg CO equivalent [CO-e] in 2009). In this study, we used literature data to: (i) evaluate the accuracy of the NZ Inventory's parameters used to quantify these CH emissions; and (ii) determine whether the NZ Inventory's scope is capturing the full spectrum of sources with bio-CH potential entering anaerobic ponds. The research indicated that the current NZ Inventory methodology is underestimating CH emissions from anaerobic ponds across New Zealand by 264 to 603 Gg CO-e annually. Moreover, the NZ Inventory is currently not accounting for (i) manure from supplementary feed pads and stand-off pads (annual CH emissions = 207-330 Gg CO-e); (ii) waste milk (153-280 Gg CO-e); and (iii) supplementary feed waste (90-216 Gg CO-e). Annual CH emissions from anaerobic ponds on dairy farms across New Zealand are thus more likely to be 1029 to 1744 Gg CO-e, indicating that the NZ Inventory is reporting as little as 18% of actual CH emissions produced by this sector. These additional wastes are not accounted for in the methodology prescribed by the Intergovernmental Panel on Climate Change for estimating CH emissions from dairy manure. Consequently, other significant dairying nations will also probably be underestimating their waste CH emissions. Our research highlights that, if governments attempt to include country-specific emission factors in their greenhouse gas inventories, these factors must be based on an assessment of the full spectrum of sources contributing to greenhouse gas emissions within any given sector. Copyright © by the American Society of Agronomy, Crop Science Society of America, and Soil Science Society of America, Inc.
Lillo-Unglaube, Marco; Canales-Johnson, Andrés; Navarrete, Gorka; Bravo, Claudio Fuentes
2014-01-01
Argumentation is a crucial component of our lives. Although in the absence of rational debate our legal, political, and scientific systems would not be possible, there is still no integrated area of research on the psychology of argumentation. Furthermore, classical theories of argumentation are normative (i.e., the acceptability of an argument is determined by a set of norms or logical rules), which sometimes creates a dissociation between the theories and people’s behavior. We think the current challenge for psychology is to bring together the cognitive and normative accounts of argumentation. In this article, we exemplify this point by analyzing two cases of argumentative structures experimentally studied in the context of cognitive psychology. Specifically, we focus on the slippery slope argument and the ad hominem argument under the frameworks of Bayesian and pragma-dialectics approaches, respectively. We think employing more descriptive and experimental accounts of argumentation would help Psychology to bring closer the cognitive and normative accounts of argumentation with the final goal of establishing an integrated area of research on the psychology of argumentation. PMID:25566112
Lillo-Unglaube, Marco; Canales-Johnson, Andrés; Navarrete, Gorka; Bravo, Claudio Fuentes
2014-01-01
Argumentation is a crucial component of our lives. Although in the absence of rational debate our legal, political, and scientific systems would not be possible, there is still no integrated area of research on the psychology of argumentation. Furthermore, classical theories of argumentation are normative (i.e., the acceptability of an argument is determined by a set of norms or logical rules), which sometimes creates a dissociation between the theories and people's behavior. We think the current challenge for psychology is to bring together the cognitive and normative accounts of argumentation. In this article, we exemplify this point by analyzing two cases of argumentative structures experimentally studied in the context of cognitive psychology. Specifically, we focus on the slippery slope argument and the ad hominem argument under the frameworks of Bayesian and pragma-dialectics approaches, respectively. We think employing more descriptive and experimental accounts of argumentation would help Psychology to bring closer the cognitive and normative accounts of argumentation with the final goal of establishing an integrated area of research on the psychology of argumentation.
Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.
ERIC Educational Resources Information Center
Williams, Satina V.; Schwartz, Bill N.
2002-01-01
Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…
Making Accounting Tutorials Enjoyable
ERIC Educational Resources Information Center
Bargate, Karen
2018-01-01
This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…
Teacher and Administrator Views on School Principals' Accountability
ERIC Educational Resources Information Center
Argon, Turkan
2015-01-01
The current study aims to identify teacher and administrator views regarding primary school principals' accountability. The case study model, a qualitative research method, was adopted in the study using the holistic single-case design. The working group was composed of a total of 56 individuals, 42 teachers and 14 administrators (11 principals…
Retrospective Study of the Costs of EPA Regulations: A Report of Four Case Studies (2014)
Report discusses the factors that may account for differences between projected and actual regulatory costs and presents the findings of four case studies that attempt to assess compliance cost retrospectively.
Using Collaboration for Curriculum Change in Accounting Higher Education
ERIC Educational Resources Information Center
Pickering, Beth Marie
2013-01-01
This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…
Factors Affecting Students' Career Choice in Accounting: The Case of a Turkish University
ERIC Educational Resources Information Center
Uyar, Ali; Güngörmüs, Ali Haydar; Kuzey, Cemil
2011-01-01
This study investigates the reasons that influence students' career choices in accounting. In order to determine these reasons, a questionnaire survey has been employed. The empirical findings can be divided into two categories. First, students who have a desire to work in accounting field assume that accounting field provides good job…
Implementing accountability for reasonableness--the case of pharmaceutical reimbursement in Sweden.
Jansson, Sandra
2007-04-01
This paper aims to describe the priority-setting procedure for new original pharmaceuticals practiced by the Swedish Pharmaceutical Benefits Board (LFN), to analyse the outcome of the procedure in terms of decisions and the relative importance of ethical principles, and to examine the reactions of stakeholders. All the 'principally important' decisions made by the LFN during its first 33 months of operation were analysed. The study is theoretically anchored in the theory of fair and legitimate priority-setting procedures by Daniels and Sabin, and is based on public documents, media articles, and semi-structured interviews. Only nine cases resulted in a rejection of a subsidy by the LFN and 15 in a limited or conditional subsidy. Total rejections rather than limitations gave rise to actions by stakeholders. Primarily, the principle of cost-effectiveness was used when limiting/conditioning or totally rejecting a subsidy. This study suggests that implementing a priority-setting process that fulfils the conditions of accountability for reasonableness can result in a priority-setting process which is generally perceived as fair and legitimate by the major stakeholders and may increase social learning in terms of accepting the necessity of priority setting in health care. The principle of cost-effectiveness increased in importance when the demand for openness and transparency increased.
Social Accountable Medical Education: A concept analysis.
Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader
2017-07-01
Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.
Case Study: Testing with Case Studies
ERIC Educational Resources Information Center
Herreid, Clyde Freeman
2015-01-01
This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. This month's issue discusses using case studies to test for knowledge or lessons learned.
Priority-setting and hospital strategic planning: a qualitative case study.
Martin, Douglas; Shulman, Ken; Santiago-Sorrell, Patricia; Singer, Peter
2003-10-01
To describe and evaluate the priority-setting element of a hospital's strategic planning process. Qualitative case study and evaluation against the conditions of 'accountability for reasonableness' of a strategic planning process at a large urban university-affiliated hospital. The hospital's strategic planning process met the conditions of 'accountability for reasonableness' in large part. Specifically: the hospital based its decisions on reasons (both information and criteria) that the participants felt were relevant to the hospital; the number and type of participants were very extensive; the process, decisions and reasons were well communicated throughout the organization, using multiple communication vehicles; and the process included an ethical framework linked to an effort to evaluate and improve the process. However, there were opportunities to improve the process, particularly by giving participants more time to absorb the information relevant to priority-setting decisions, more time to take difficult decisions and some means to appeal or revise decisions. A case study linked to an evaluation using 'accountability for reasonableness' can serve to improve priority-setting in the context of hospital strategic planning.
Private sector accountable care organization development: a qualitative study.
Scheck McAlearney, Ann; Hilligoss, Brian; Song, Paula H
2017-03-01
To explore accountable care organizations (ACOs) as they develop in the private sector, including their motivation for development, perspectives from consumers regarding these emerging ACOs, and the critical success factors associated with ACO development. Comprehensive organizational case studies of 4 full-risk private sector ACOs that included in-person interviews with providers and administrators and focus groups with local consumers. Sixty-eight key informant interviews conducted during site visits, supplemented by document collection and telephone interviews, and 5 focus groups were held with 52 consumers associated with the study ACOs. We found 3 main motivators for private sector ACO development: 1) opportunity to improve quality and efficiency, 2) potential to improve population health, and 3) belief that payment reform is inevitable. With respect to consumer perspectives, consumers were unaware they received care from an ACO. From the perspectives of ACO stakeholders, these ACOs noted that they prefer to focus on patients' relationships with providers and typically do not emphasize the ACO name or entity. Critical success factors for private sector ACO development included provider engagement, strategic buy-in, prior experience managing risk, IT infrastructure, and leadership, all meant to shift the culture to a focus on value instead of volume. These organizations perceived that pursuing an accountable care strategy allowed them to respond to policy changes anticipated to impact the way healthcare is delivered and reimbursed. Increased understanding of factors that have been important for more mature private sector ACOs may help other healthcare organizations as they strive to enhance value and advance in their ACO journeys.
Sample size calculations for case-control studies
This R package can be used to calculate the required samples size for unconditional multivariate analyses of unmatched case-control studies. The sample sizes are for a scalar exposure effect, such as binary, ordinal or continuous exposures. The sample sizes can also be computed for scalar interaction effects. The analyses account for the effects of potential confounder variables that are also included in the multivariate logistic model.
Problem-Based Learning in Accounting
ERIC Educational Resources Information Center
Dockter, DuWayne L.
2012-01-01
Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…
A Case Study Framework for Community College Leaders
ERIC Educational Resources Information Center
Nevarez, Carlos; Wood, J. Luke
2012-01-01
This article examines a case study framework designed to aid in the preparation of emerging community college leaders. The framework is multidimensional and fluid in nature, taking into account the multiplicity of factors affecting leadership in community colleges. The steps in the framework consist of (a) assuming the role of the leader; (b)…
Cheng, Dunlei; Branscum, Adam J; Stamey, James D
2010-07-01
To quantify the impact of ignoring misclassification of a response variable and measurement error in a covariate on statistical power, and to develop software for sample size and power analysis that accounts for these flaws in epidemiologic data. A Monte Carlo simulation-based procedure is developed to illustrate the differences in design requirements and inferences between analytic methods that properly account for misclassification and measurement error to those that do not in regression models for cross-sectional and cohort data. We found that failure to account for these flaws in epidemiologic data can lead to a substantial reduction in statistical power, over 25% in some cases. The proposed method substantially reduced bias by up to a ten-fold margin compared to naive estimates obtained by ignoring misclassification and mismeasurement. We recommend as routine practice that researchers account for errors in measurement of both response and covariate data when determining sample size, performing power calculations, or analyzing data from epidemiological studies. 2010 Elsevier Inc. All rights reserved.
ERIC Educational Resources Information Center
Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.
2010-01-01
International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…
ERIC Educational Resources Information Center
Enomoto, Ernestine K.; Conley, Sharon
2007-01-01
Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…
A Case Study of Principal Leadership in an Effective Inclusive School
ERIC Educational Resources Information Center
Hoppey, David; McLeskey, James
2013-01-01
This investigation examined the role of the principal in school change during the current era of high-stakes accountability. Qualitative methods were used to conduct a case study of one principal who had a record of success in leading school change efforts and developing a model inclusive program in his school. The results of the case study…
ERIC Educational Resources Information Center
Schramm, Karin
1985-01-01
Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)
Accountability in action?: the case of a database purchasing decision.
Neyland, Daniel; Woolgar, Steve
2002-06-01
The increasing prevalence of audit in university settings has raised concerns about the potentially adverse effects of invasive measures of performance upon the conduct of research and generation of knowledge. What sustains the current commitment to audit? It is argued that in order to address this question we need to understand how and to what extent notions of accountability are played out in practice. This is illustrated through the analysis of materials from an ethnographic study of 'good management practice' in the deployment of technologies in university settings. The paper examines the ways in which ideas of accountability - involving considerations such as 'value for money' - inform the practical processes of deciding about the purchase of a new database technology.
Social Accountable Medical Education: A concept analysis
ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER
2017-01-01
Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884
ERIC Educational Resources Information Center
Jung, Ji yoon
2017-01-01
The purpose of this study is to provide a comprehensive account on case-based instructional practices. Semester-long participant observation records in torts, marketing, and online instructional design classes, instructor interviews, course syllabi and teaching materials were used to describe the within-class complexity of the practices in terms…
ERIC Educational Resources Information Center
Gelinas, Ulric J., Jr.; Rama, D. V.; Skelton, Terrance M.
1997-01-01
Profiles a writing-across-the-curriculum project in an accountancy program. Notes that the team's collaborative process produced three critical planning decisions: (1) establishing "fitness-for-use" for evaluating student communications; (2) selecting only those forms of communication used in accountancy; and (3) teaching only those…
Using accountability to improve reproductive health care.
George, Asha
2003-05-01
Accountability is best understood as a referee of the dynamics in two-way relationships, often between unequal partners. The literature on accountability distinguishes between political, fiscal, administrative, legal and constitutional accountability. This paper focuses on accountability mechanisms in health care and how they mediate between service providers and communities and between different kinds of health personnel at the primary health care level. It refers to case studies of participatory processes for improving sexual and reproductive health service delivery. Information, dialogue and negotiation are important elements that enable accountability mechanisms to address problems by supporting change and engagement between participants. In order to succeed, however, efforts towards better accountability that broaden the participation of users must take into account the social contexts and the policy and service delivery systems in which they are applied, address power relations and improve the representation of marginalised groups within communities and service delivery systems.
ERIC Educational Resources Information Center
Ehoff, Clemense, Jr.
2010-01-01
This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…
Case Study: Writing a Journal Case Study
ERIC Educational Resources Information Center
Prud'homme-Genereux, Annie
2016-01-01
This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. This month's issue describes incorporating a journal article into the classroom by first converting it into a case study.
The Disparity of Principal Accountability
ERIC Educational Resources Information Center
Taylor, M. Kathryn
2013-01-01
This study begins with a review of court cases that have helped shape public education in America. Following the review is an analysis of federal reform in education from 1965 to the present, paired with educational leadership literature to highlight a disparity in what federal mandates and state policies have in place for accountability measures.…
Governance and Compliance in Accounting Education in Vietnam--Case of a Public University
ERIC Educational Resources Information Center
Bui, Binh; Hoang, Hien; Phan, Duc P. T.; Yapa, P. W. Senarath
2017-01-01
Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…
ERIC Educational Resources Information Center
Diera, Claudia
2016-01-01
Public schools failing to meet accountability standards have been shut down, taken over by charter organizations, or undergone reconstitution. This article challenges deficit views of students as passive and complacent in a schooling context dictated by accountability sanctions. Drawing from counterpublic theory, it describes a case study that…
Seminary Formation: A Case Study from the Pontifical Beda College, Rome
ERIC Educational Resources Information Center
Strange, Roderick
2015-01-01
This case study account reviews issues related to seminary formation and education at the Beda College, Rome, including Fundamentals of Formation, Community Life, Organizing Formation, Intellectual Formation, Spiritual Formation, Pastoral Formation, and the challenges arising in these fields.
Remembered study mode: support for the distinctiveness account of the production effect.
Ozubko, Jason D; Major, Jennifer; MacLeod, Colin M
2014-01-01
The production effect is the finding that words spoken aloud at study are subsequently remembered better than are words read silently at study. According to the distinctiveness account, aloud words are remembered better because the act of speaking those words aloud is encoded and later recovery of this information can be used to infer that those words were studied. An alternative account (the strength-based account) is that memory strength is simply greater for words read aloud. To discriminate these two accounts, we investigated study mode judgements (i.e., "aloud"/"silent"/"new" ratings): The strength-based account predicts that "aloud" responses should positively correlate with memory strength, whereas the distinctiveness account predicts that accuracy of study mode judgements will be independent of memory strength. Across three experiments, where the strength of some silent words was increased by repetition, study mode was discriminable regardless of strength-even when the strength of aloud and repeated silent items was equivalent. Consistent with the distinctiveness account, we conclude that memory for "aloudness" is independent of memory strength and a likely candidate to explain the production effect.
Accounting for health in climate change policies: a case study of Fiji
Morrow, Georgina; Bowen, Kathryn
2014-01-01
Background Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to
Accounting for health in climate change policies: a case study of Fiji.
Morrow, Georgina; Bowen, Kathryn
2014-01-01
Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to consider climate change and its impact on human
Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.
ERIC Educational Resources Information Center
Brower, Edward B.
The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…
Accounting in the Context of Its Environment: The Colombian Case.
ERIC Educational Resources Information Center
Laribee, Stephen F.; Laribee, Janet F.
This paper provides a study of the evolution of the accounting system in the country of Columbia, South America, in light of the conflict between cultural values, other environmental factors, and the financial information generated. The paper begins with an overview of Colombia's political history as well as its economic and social changes during…
A New Lean Paradigm in Higher Education: A Case Study
ERIC Educational Resources Information Center
Doman, Mark S.
2011-01-01
Purpose: This case study aims to demonstrate that lean principles and practices utilized in industry can be successfully applied to improve higher education administrative processes through an innovative and engaging learning experience involving undergraduate students. Design/methodology/approach: This is a first-hand account by the instructor of…
Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie
2011-05-01
Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.
Accountability Studies on Air Pollution and Health: the HEI Experience.
Boogaard, Hanna; van Erp, Annemoon M; Walker, Katherine D; Shaikh, Rashid
2017-12-01
Assessing health effects of air quality interventions is of ever-increasing interest. Given the prominent role Health Effects Institute (HEI) has played in accountability research, this review focuses on HEI's recent experiences, the challenges it has encountered, and provides possible directions for future research. Most accountability studies to date have focused on effects of relatively short-term, local-scale, and sometimes temporary interventions. Only a few recent accountability studies have sought to investigate large-scale, multiyear regulatory programs. Common challenges encountered include lack of statistical power, how to account appropriately for background trends in air quality and health, and difficulties in direct attribution of changes in air pollution and health to a single intervention among many regulatory actions. New methods have been developed for accountability research that has shown promise addressing some of those challenges, including use of causal inference methods. These and other approaches that would enhance the attribution of changes in air quality and health directly to an intervention should continue to be further explored. In addition, integration of social and behavioral sciences in accountability research is warranted, and climate related co-benefits and dis-benefits may be considered.
The Vocational Skills Gap for Management Accountants: The Stakeholders' Perspectives.
ERIC Educational Resources Information Center
Hassall, Trevor; Joyce, John; Montano, Jose Luis Arquero; Anes, Jose Antonio Donoso
2003-01-01
Develops a case study that examines the process of the professional education and training of management accountants. Identifies the relative importance of a specified range of vocational skills needed for a chartered management accountant, and prioritizes areas for development and training based on opinions of employers and students. (Author/LRW)
Accounting-Induced Distortion in Public Enterprise Pricing
NASA Astrophysics Data System (ADS)
Moncur, James E. T.; Pollock, Richard L.
1996-11-01
Municipal water utilities commonly aim to set prices at average cost. Because of various omissions and owing to inflation, unadjusted accounting data understate the economic costs of fixed assets and thus generate inefficiently low prices and high consumption rates for the output of these enterprises. We investigate the nature and extent of undercosting and underpricing for a group of large urban water utilities in the United States. Economic costs appear to be significantly greater than the corresponding accounting measures for the cases studied.
ERIC Educational Resources Information Center
Bloom, Diane S.; Ehoff, Clemense, Jr.
2012-01-01
This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…
Ion, Robin; Smith, Kate; Moir, Jim; Nimmo, Sheila
2016-05-01
To explore how nursing students account for decisions to report or not report poor care witnessed on placement and to examine the implications of findings for educators. Concern has been raised about the extent to which cases of poor care go unreported. Failure to report cases may have serious consequences for patient safety. Semistructured interviews were conducted with 13 undergraduate students at a UK university during 2013. They were asked to consider their response to episodes of poor practice witnessed on placement. Data were transcribed verbatim and categorized according to whether or not students reported concerns. Cases were analysed in accordance with Potter and Wetherall's version of discourse analysis to identify the discursive strategies used to account for decisions to report or not report poor practice. Participants took care to present themselves in a positive light regardless of whether or not they had reported an episode of concern. Those who had reported tended to attribute their actions to internal factors such as moral strength and a commitment to a professional code. Those who had not or would not report concerns provided accounts which referred to external influences that prevented them from doing so or made reporting pointless. This study provides information about how students account for their actions and omissions in relation to the reporting of poor care. Findings suggest ways educators might increase reporting of concerns. © 2016 John Wiley & Sons Ltd.
Options for accounting carbon sequestration in German forests.
Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter
2009-08-03
The Accra climate change talks held from 21-27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 - 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.
A Case Study of Group Processes and Student Evaluation of Teaching
ERIC Educational Resources Information Center
Mortenson, Kristian G.; Sathe, Richard S.
2017-01-01
This paper documents a case study undertaken to understand the effect of group processes on student evaluation of teaching (SET). The study used interviews to investigate the experiences of students in a cohort model Master of Science in Accountancy degree program and how those experiences influenced SET. The cohort served as an extreme example in…
Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim
2015-02-18
Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and
Accounting Professor Qualification in Digital Age: A Perception Study on Brazilian Professors
ERIC Educational Resources Information Center
Vendruscolo, Maria Ivanice; Behar, Patrícia Alejandra
2015-01-01
This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…
Combining matched and unmatched control groups in case-control studies.
le Cessie, Saskia; Nagelkerke, Nico; Rosendaal, Frits R; van Stralen, Karlijn J; Pomp, Elisabeth R; van Houwelingen, Hans C
2008-11-15
Multiple control groups in case-control studies are used to control for different sources of confounding. For example, cases can be contrasted with matched controls to adjust for multiple genetic or unknown lifestyle factors and simultaneously contrasted with an unmatched population-based control group. Inclusion of different control groups for a single exposure analysis yields several estimates of the odds ratio, all using only part of the data. Here the authors introduce an easy way to combine odds ratios from several case-control analyses with the same cases. The approach is based upon methods used for meta-analysis but takes into account the fact that the same cases are used and that the estimated odds ratios are therefore correlated. Two ways of estimating this correlation are discussed: sandwich methodology and the bootstrap. Confidence intervals for the pooled estimates and a test for checking whether the odds ratios in the separate case-control studies differ significantly are derived. The performance of the method is studied by simulation and by applying the methods to a large study on risk factors for thrombosis, the MEGA Study (1999-2004), wherein cases with first venous thrombosis were included with a matched control group of partners and an unmatched population-based control group.
Orienting Schools toward Equity: Subgroup Accountability Pressure and School-Level Responses
ERIC Educational Resources Information Center
Garver, Rachel
2017-01-01
This article examines school-level responses to subgroup accountability pressure through an ethnographic case study of a school cited for failing to make adequate yearly progress for student subgroups. Concerns about the calculations and measures used to derive the citation and reservations about acting on accountability data delegitimized the…
Psychological Vulnerability in Children Next-Born after Stillbirth: A Case-Control Follow-Up Study
ERIC Educational Resources Information Center
Turton, Penelope; Badenhorst, William; Pawlby, Susan; White, Sarah; Hughes, Patricia
2009-01-01
Background: Case studies and anecdotal accounts suggest that perinatal loss may impact upon other children in the family, including those born subsequent to loss. However, there is a dearth of systematically collected quantitative data on this potentially vulnerable group. Methods: Case-controlled follow-up of 52 mothers with history of stillbirth…
ERIC Educational Resources Information Center
Pernsteiner, Aimee
2013-01-01
The purpose of this study was to understand the study abroad experience, as it relates to employment, from multiple perspectives in order to gain insight into how the study abroad experience prepares accounting students to work in a global economy. Studying abroad has been recognized at the national level as an important component to…
Curriculum Change and Self-Governing Agreements: A Yukon First Nation Case Study
ERIC Educational Resources Information Center
Lewthwaite, Brian Ellis; Owen, Thomas; Doiron, Ashley
2015-01-01
Recent developments in Canada's Yukon Territory draw attention to how political changes have potential for accelerating practices in education that are responsive to Indigenous Peoples' cultural knowledge systems and practices. In this study, through the use of case study methodology, an account of the changes that have occurred in one First…
Case study: reconciling the quality and safety gap through strategic planning.
Jeffs, Lianne; Merkley, Jane; Jeffrey, Jana; Ferris, Ella; Dusek, Janice; Hunter, Catherine
2006-05-01
An essential outcome of professional practice environments is the provision of high-quality, safe nursing care. To mitigate the quality and safety chasm, nursing leadership at St. Michael's Hospital undertook a strategic plan to enhance the nursing professional practice environment. This case study outlines the development of the strategic planning process: the driving forces (platform); key stakeholders (process and players); vision, guiding principles, strategic directions, framework for action and accountability (plan); lessons learned (pearls); and next steps to moving forward the vision, strategic directions and accountability mechanisms (passion and perseverance).
CASE STUDY CRITIQUE; UPPER CLINCH CASE STUDY
Case study critique: Upper Clinch case study (from Research on Methods for Integrating Ecological Economics and Ecological Risk Assessment: A Trade-off Weighted Index Approach to Integrating Economics and Ecological Risk Assessment). This critique answers the questions: 1) does ...
Teaching Accounting Courses Online: One Instructor's Experience
ERIC Educational Resources Information Center
Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.
2012-01-01
Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…
Options for accounting carbon sequestration in German forests
Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter
2009-01-01
Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896
The Case for Arts Education as a Required Component of an Accounting Student?s College Education
ERIC Educational Resources Information Center
Mason, J. David; Stefoff, Rebecca Mason
2004-01-01
A recent study has highlighted the importance of student perceptions of the accounting profession and the resultant self-selection process. This self-selection process may result in students self-selecting into the accounting area who are deficient in the essential qualities for success in the modern accounting profession. Warnock (1996) reports…
DOE Office of Scientific and Technical Information (OSTI.GOV)
Leventis, Greg; Schiller, Steve; Kramer, Chris
The city of Dubuque, Iowa, aimed for a twofer — lower energy costs for public facilities and reduced air emissions. To achieve that goal, the city partnered with the Iowa Economic Development Authority to establish a revolving loan fund to finance energy efficiency and other energy projects at city facilities. But the city needed to understand approaches for financing energy projects to achieve both of their goals in a manner that would not be considered debt — in this case, obligations booked as a liability on the city’s balance sheet. With funding from the U.S. Department of Energy’s Climate Actionmore » Champions Initiative, Lawrence Berkeley National Laboratory (Berkeley Lab) provided technical assistance to the city to identify strategies to achieve these goals. Revolving loans use a source of money to fund initial cost-saving projects, such as energy efficiency investments, then use the repayments and interest from these loans to support subsequent projects. Berkeley Lab and the city examined two approaches to explore whether revolving loans could potentially be treated as non-debt: 1) financing arrangements containing a non-appropriation clause and 2) shared savings agreements. This fact sheet discusses both, including considerations that may factor into their treatment as debt from an accounting perspective.« less
Kinzel, Katherina
2015-02-01
A common method for warranting the historical adequacy of philosophical claims is that of relying on historical case studies. This paper addresses the question as to what evidential support historical case studies can provide to philosophical claims and doctrines. It argues that in order to assess the evidential functions of historical case studies, we first need to understand the methodology involved in producing them. To this end, an account of historical reconstruction that emphasizes the narrative character of historical accounts and the theory-laden character of historical facts is introduced. The main conclusion of this paper is that historical case studies are able to provide philosophical claims with some evidential support, but that, due to theory-ladenness, their evidential import is restricted. Copyright © 2014 Elsevier Ltd. All rights reserved.
A case-control study of diesel exhaust exposure and bladder cancer.
Wynder, E L; Dieck, G S; Hall, N E; Lahti, H
1985-08-01
The relationship between bladder cancer and employment in occupations involving exposure to diesel exhaust was examined using data from a hospital-based case-control study of men aged 20 to 80 years in 18 hospitals in six U.S. cities, from January 1981 to May 1983. In this analysis, 194 cases and 582 controls were compared according to occupation, smoking history, alcohol and coffee consumption, and various demographic variables. No difference was found in the proportion of bladder cancer cases employed in occupations with exposure to diesel exhaust compared to controls. This relationship did not change after taking smoking habits into account. Bladder cancer cases were significantly more likely to be current smokers of cigarettes than were controls.
On Scott-Phillips' General Account of Communication.
Planer, Ronald J
2017-12-01
The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.
Final Part-Word Repetitions in School-Age Children: Two Case Studies
ERIC Educational Resources Information Center
McAllister, Jan; Kingston, Mary
2005-01-01
In contrast to the many published accounts of the disfluent repetition of sounds at the beginnings of words, cases where it is predominantly the final parts of words that are repeated have been reported relatively rarely. With few exceptions, those studies that have been published have described either pre-school children or neurologically…
Science Education and Sustainability: A Case-Study in Discussion-Based Learning.
ERIC Educational Resources Information Center
Gayford, Chris
1995-01-01
Explores links between science education and current developments in environmental education that take account of the concept of sustainability and the impact of local action on global issues. Uses the greenhouse effect as a case-study example with 16-year-old students. Reports that students learned more effectively using a discussion-based…
The Influence of Performance Accountability Culture on the Work of High School Principals
ERIC Educational Resources Information Center
Cohen, Michael Ian
2011-01-01
This study examined the way performance accountability culture influenced the work of public high school principals. A qualitative multiple case study design was used to discover the way principals responded to, and coped with, performance accountability culture at the local level. Interviews of nine high school principals in the state of New…
ERIC Educational Resources Information Center
Shulman, Vivian; Sullivan, Susan
2015-01-01
This study examines two case studies of failed leadership in school-based professional development. We describe the two initiatives and look to current leadership theories to help account for the events that occurred. The sociologist Bourdieu's concept of "habitus" offers an approach to understanding the relationship between individual…
ERIC Educational Resources Information Center
Bickmore, Dana L.; Dowell, Margaret-Mary Sulentic
2011-01-01
As part of a multiple case study of charter school leadership, the researchers in this study examined 2 principals' priorities and practices through their expressed concerns and use of time. Through an embedded case design and analysis, 6 themes surfaced from the principal interviews that occurred over the course of a school year--accountability,…
ERIC Educational Resources Information Center
Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil
2009-01-01
The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…
ERIC Educational Resources Information Center
Black, William R.
2008-01-01
This article seeks to advance the discussion of the availability of contemporary notions of school leadership for school leaders working within high-stakes accountability reform environment that produce discourses of urgency and legitimize practices of performance that implicitly favour centralized, neo-Tayloristic managerial approaches. Drawing…
A prevalence-based association test for case-control studies.
Ryckman, Kelli K; Jiang, Lan; Li, Chun; Bartlett, Jacquelaine; Haines, Jonathan L; Williams, Scott M
2008-11-01
Genetic association is often determined in case-control studies by the differential distribution of alleles or genotypes. Recent work has demonstrated that association can also be assessed by deviations from the expected distributions of alleles or genotypes. Specifically, multiple methods motivated by the principles of Hardy-Weinberg equilibrium (HWE) have been developed. However, these methods do not take into account many of the assumptions of HWE. Therefore, we have developed a prevalence-based association test (PRAT) as an alternative method for detecting association in case-control studies. This method, also motivated by the principles of HWE, uses an estimated population allele frequency to generate expected genotype frequencies instead of using the case and control frequencies separately. Our method often has greater power, under a wide variety of genetic models, to detect association than genotypic, allelic or Cochran-Armitage trend association tests. Therefore, we propose PRAT as a powerful alternative method of testing for association.
Melbinger, M S
1989-06-01
The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.
Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.
ERIC Educational Resources Information Center
National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.
The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…
Mohammed, Abrar Juhar; Inoue, Makoto
2014-06-15
This paper posits a Modified Actor-Power-Accountability Framework (MAPAF) that makes three major improvements on the Actor-Power-Accountability Framework (APAF) developed by Agrawal and Ribot (1999). These improvements emphasize the nature of decentralized property rights, linking the outputs of decentralization with its outcomes and the inclusion of contextual factors. Applying MAPAF to analyze outputs and outcomes from two major decentralized forest policies in Ethiopia, i.e., delegation and devolution, has demonstrated the following strengths of the framework. First, by incorporating vital bundles of property rights into APAF, MAPAF creates a common ground for exploring and comparing the extent of democratization achieved by different decentralizing reforms. Second, the inclusion of social and environmental outcomes in MAPAF makes it possible to link the output of decentralization with local level outcomes. Finally, the addition of contextual factors enhances MAPAF's explanatory power by providing room for investigating exogenous factors other than democratization that contribute to the outcomes of decentralization reforms. Copyright © 2014 Elsevier Ltd. All rights reserved.
ERIC Educational Resources Information Center
Carter, Melissa; And Others
To give students more experience with real situations, many professional schools use case studies in their courses. Creating complex cases, case experiences that immerse students in complex problems, rather than mere case studies that require armchair analysis should help students gain better and more integrated knowledge. Designing, implementing,…
Triska, Maggie D; Powell, Kevin S; Collins, Cassandra; Pearce, Inca; Renton, Michael
2018-04-29
Surveillance strategies are often standardized and completed on grid patterns to detect pest incursions quickly; however, it may be possible to improve surveillance through more targeted surveillance that accounts for landscape heterogeneity, dispersal and the habitat requirements of the invading organism. We simulated pest spread at a local-scale, using grape phylloxera (Daktulosphaira vitifoliae (Fitch)) as a case study, and assessed the influence of incorporating spatial heterogeneity into surveillance strategies compared to current, standard surveillance strategies. Time to detection, spread within and spread beyond the vineyard were reduced by conducting surveys that target sampling effort in soil that is highly suitable to the invading pest in comparison to standard surveillance strategies. However, these outcomes were dependent on the virulence level of phylloxera as phylloxera is a complex pest with multiple genotypes that influence spread and detectability. Targeting surveillance strategies based on local-scale spatial heterogeneity can decrease the time to detection without increasing the survey cost and surveillance that targets highly suitable soil is the most efficient strategy for detecting new incursions. Additionally, combining targeted surveillance strategies with buffer zones and hygiene procedures, and updating surveillance strategies as additional species information becomes available, will further decrease the risk of pest spread. This article is protected by copyright. All rights reserved.
Situated Teacher Quality: A Case Study of an Experienced Elementary School Teacher
ERIC Educational Resources Information Center
Kolman, Joni S.
2017-01-01
This case study examines how an experienced teacher's practice and pedagogy differs across two high-accountability urban charter schools in the United States of America (USA). Drawing on semi-structured interviews and participant observations, the findings describe variances in Rebecca's planning, use of classroom time, and curriculum flexibility,…
Counting, accounting, and accountability: Helen Verran's relational empiricism.
Kenney, Martha
2015-10-01
Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.
"Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling
ERIC Educational Resources Information Center
Lingard, Bob; Sellar, Sam
2013-01-01
This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case study,…
A City Goes to War: A Case Study of Bridgeport, Connecticut, 1914-1917.
ERIC Educational Resources Information Center
Banit, Thomas
1989-01-01
Presents a case study used for teaching about World War I. Describes Bridgeport, Connecticut, during the period 1914-17. Includes maps, ethnographic data, and primary materials, such as newspaper accounts and speeches by U.S. President Woodrow Wilson. Provides learning objectives, study questions, and a glossary. Discusses the impact of the war on…
Research Productivity of Accounting Faculty: An Exploratory Study
ERIC Educational Resources Information Center
Chen, Yining; Nixon, Mary R.; Gupta, Ashok; Hoshower, Leon
2010-01-01
This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research. Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were…
Responding to Accountability Requirements while Promoting Program Improvement
ERIC Educational Resources Information Center
Guillen-Woods, Blanca Flor; Kaiser, Monica A.; Harrington, Maura J.
2008-01-01
The impact of No Child Left Behind (NCLB) is usually understood in relation to schools and districts, but the legislation has also affected community-based organizations that operate school-linked programs. This case study of an after-school program in California demonstrates how educational accountability systems that emphasize students' academic…
Professional Accountability in a Learning-Centered Elementary School.
ERIC Educational Resources Information Center
Macdonald, Maritza B.; Snyder, Jon
Findings of a case study that examined professional accountability in an elementary classroom are presented in this paper. Classroom observation, document analysis, and postobservation conferences were used to examine the practices and beliefs of one female teacher of second and third graders at a multicultural public elementary school in New York…
Principals and Teachers "Craft Coherence" among Accountability Policies
ERIC Educational Resources Information Center
Stosich, Elizabeth Leisy
2018-01-01
Purpose: The purpose of this paper is to examine how US school leaders and teachers make sense of multiple accountability policies, including the Common Core State Standards and teacher evaluation, and how this process relates to school priorities and classroom practice. Design/methodology/approach: This study uses a comparative case study…
ERIC Educational Resources Information Center
Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg
2016-01-01
The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…
2017-03-01
GENDER INTEGRATION IN THE CAREER FIRE SERVICES: A COMPARATIVE CASE STUDY OF MEN IN NURSING by Anna L. Schermerhorn-Collins March 2017...IN THE CAREER FIRE SERVICES: A COMPARATIVE CASE STUDY OF MEN IN NURSING 5. FUNDING NUMBERS 6. AUTHOR(S) Anna L. Schermerhorn-Collins 7... comparative case study of men in nursing. Research is based in academic and historical accounts, in addition to the use of participant-observation
ERIC Educational Resources Information Center
Ehren, M. C. M.; Hatch, T.
2013-01-01
Many studies point to potential unintended consequences of accountability systems such as when schools narrow their teaching to fixate on tested subjects. As a result, some states and districts in the USA have complemented the federal test-based accountability system with additional measures of educational practices to hold schools accountable on…
ERIC Educational Resources Information Center
Flynn, Antoinette; Concannon, Fiona; Bheachain, Caoilfhionn Ni
2005-01-01
The aim of this study is to explore students' perceptions of e-learning in a large undergraduate accounting class environment. E-learning technologies are increasingly widespread; however, they are often employed for technology's sake rather than directed by a pedagogic rationale. This study explores e-learning technology from the student's…
He Asked Me What!?--Using Shared Online Accounts as Training Tools for Distance Learning Librarians
ERIC Educational Resources Information Center
Robinson, Kelly; Casey, Anne Marie; Citro, Kathleen
2017-01-01
This study explores the idea of creating a knowledge base from shared online accounts to use in training librarians who perform distance reference services. Through a survey, follow-up interviews and a case study, the investigators explored current and potential use of shared online accounts as training tools. This study revealed that the…
Nuttall, David; Parkin, David; Devlin, Nancy
2015-01-01
This paper describes the development of a methodology for the case-mix adjustment of patient-reported outcome measures (PROMs) data permitting the comparison of outcomes between providers on a like-for-like basis. Statistical models that take account of provider-specific effects form the basis of the proposed case-mix adjustment methodology. Indirect standardisation provides a transparent means of case mix adjusting the PROMs data, which are updated on a monthly basis. Recently published PROMs data for patients undergoing unilateral knee replacement are used to estimate empirical models and to demonstrate the application of the proposed case-mix adjustment methodology in practice. The results are illustrative and are used to highlight a number of theoretical and empirical issues that warrant further exploration. For example, because of differences between PROMs instruments, case-mix adjustment methodologies may require instrument-specific approaches. A number of key assumptions are made in estimating the empirical models, which could be open to challenge. The covariates of post-operative health status could be expanded, and alternative econometric methods could be employed. © 2013 Crown copyright.
Ministries of Education in Small States: Case Studies of Organization and Management.
ERIC Educational Resources Information Center
Bray, Mark, Ed.
Case studies on ministries of education were sought from states with populations under 1.5 million and displaying a wide range of economic, geographic, and cultural diversity. The introduction has six main sections: (1) information on definitions and the contents of the book; (2) an account of other Commonwealth Secretariat initiatives on…
Zakumumpa, Henry; Bennett, Sara; Ssengooba, Freddie
2016-10-18
Uganda implemented a national ART scale-up program at public and private health facilities between 2004 and 2009. Little is known about how and why some health facilities have sustained ART programs and why others have not sustained these interventions. The objective of the study was to identify facilitators and barriers to the long-term sustainability of ART programs at six health facilities in Uganda which received donor support to commence ART between 2004 and 2009. A case-study approach was adopted. Six health facilities were purposively selected for in-depth study from a national sample of 195 health facilities across Uganda which participated in an earlier study phase. The six health facilities were placed in three categories of sustainability; High Sustainers (2), Low Sustainers (2) and Non- Sustainers (2). Semi-structured interviews with ART Clinic managers (N = 18) were conducted. Questionnaire data were analyzed (N = 12). Document review augmented respondent data. Based on the data generated, across-case comparative analyses were performed. Data were collected between February and June 2015. Several distinguishing features were found between High Sustainers, and Low and Non-Sustainers' ART program characteristics. High Sustainers had larger ART programs with higher staffing and patient volumes, a broader 'menu' of ART services and more stable program leadership compared to the other cases. High Sustainers associated sustained ART programs with multiple funding streams, robust ART program evaluation systems and having internal and external program champions. Low and Non Sustainers reported similar barriers of shortage and attrition of ART-proficient staff, low capacity for ART program reporting, irregular and insufficient supply of ARV drugs and a lack of alignment between ART scale-up and their for-profit orientation in three of the cases. We found that ART program sustainability was embedded in a complex system involving dynamic interactions
The Role of Context in Online Gaming Excess and Addiction: Some Case Study Evidence
ERIC Educational Resources Information Center
Griffiths, Mark D.
2010-01-01
Research into online gaming addiction is a relatively new area of psychological study. Furthermore, there are studies that have claimed that online gaming addiction may be addictive because of self-report accounts of very excessive use of up to 80 h a week. This study uses data from two case studies to highlight the role of context in…
A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers
ERIC Educational Resources Information Center
Law, Philip; Yuen, Desmond
2012-01-01
Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…
Peri-operative deaths in Singapore: a forensic perspective in a study of 132 cases.
Lau, G
1994-05-01
A study of 132, largely non-traumatic, peri-operative deaths out of 6605 Coroner's autopsies, conducted over a three-year period from 1989 to 1991, showed a preponderance of males (M:F ratio = 1.36), with almost half (46.3%) being middle-aged subjects between 40 to 59 years, while infants (< one year old) made up about a tenth of the cases. A total of 51 cases (38.6%) were related to cardiothoracic surgery, which also accounted for the majority of deaths that had occurred intra-operatively (11/21 or 8.3% in all) and within the first postoperative day (16/36 or 12.1% in all). The vast majority of cases (81.8%) were pathologically natural deaths, with 15.2% attributable to complications or mishaps of surgery and invasive diagnostic or therapeutic procedures. There were three anaesthetic deaths which accounted for 2.3% of the cases. Out of 124 completed Coroner's inquiries as at the end of June 1993, verdicts of death from natural causes were recorded in 110 (83.3%) cases. General surgery accounted for the highest proportion of unnatural deaths (6.1%), which was twice that for cardiothoracic surgery (3.0%). While there was close agreement between a finding of a pathologically natural death and a similar Coroner's verdict (107/110 or 97.3%), only a total of ten out of 23 pathologically unnatural deaths received verdicts of misadventure at the time of writing. Although a verdict of misadventure usually pertained to an iatrogenic death, this was not invariably the case. Thus far, no findings of medical negligence was made in any of the Coroner's inquiries into these cases.(ABSTRACT TRUNCATED AT 250 WORDS)
Underachievement in Gifted Students: A Case Study of Three College Physics Students in Taiwan
ERIC Educational Resources Information Center
Tsai, Kuei-Fang; Fu, Guopeng
2016-01-01
This case study provides an explanatory account on the underachievement of three gifted students studying physics in a Taiwanese university. The students' physics underachievement was diagnosed by Sato's student-problem analysis chart. These students were invited to complete a questionnaire and a follow-up interview in order to (1) understand the…
5 CFR 2606.207 - Accounting of disclosures.
Code of Federal Regulations, 2013 CFR
2013-01-01
... disclosures in cases where records about the data subject are disclosed from OGE's system of records except..., the accounting of disclosures will be made available to the data subject upon request in accordance... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Accounting of disclosures. 2606.207...
5 CFR 2606.207 - Accounting of disclosures.
Code of Federal Regulations, 2012 CFR
2012-01-01
... disclosures in cases where records about the data subject are disclosed from OGE's system of records except..., the accounting of disclosures will be made available to the data subject upon request in accordance... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Accounting of disclosures. 2606.207...
5 CFR 2606.207 - Accounting of disclosures.
Code of Federal Regulations, 2014 CFR
2014-01-01
... disclosures in cases where records about the data subject are disclosed from OGE's system of records except..., the accounting of disclosures will be made available to the data subject upon request in accordance... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Accounting of disclosures. 2606.207...
High-Stakes Accountability and Contextual Effects: An Empirical Study of the Fairness Issue.
ERIC Educational Resources Information Center
Reeves, Edward B.
2000-01-01
Studied whether high-stakes accountability measures are fair to all school systems despite disparities of wealth, community mores, and geographic location using data from Kentucky school districts including grade-level accountability data. Results help alleviate concerns about bias when using within-district gains to decide accountability, but…
Evidence from the national health account: the case of Dubai
Hamidi, Samer
2014-01-01
Introduction National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD) countries. Methods The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat), for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA). Results In Dubai, only 33% of current health expenditure (CHE) is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC) countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40%) and the OECD average (36%). Conclusion The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise payment systems for health providers, and produce subnational accounts for non-communicable diseases. More investment in the translation of
Will Graduating Year Accountancy Students Cheat in Examination? A Malaysian Case
ERIC Educational Resources Information Center
Abu Bakar, Nur Barizah; Ismail, Suhaiza; Mamat, Suaniza
2010-01-01
Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study…
Getting to Grips with Bricolage: A Personal Account
ERIC Educational Resources Information Center
Wibberley, Christopher
2012-01-01
This paper presents a personal account of how a PhD supervisor came to an understanding of an approach to research that was unfamiliar to him. Additionally it addresses the question of what makes the approach, in this case bricolage, an acceptable format for academic work and in particular PhD study. Bricolage is a relatively little used approach…
Environmental Education in Finland--A Case Study of Environmental Education in Nature Schools
ERIC Educational Resources Information Center
Jeronen, Eila; Jeronen, Juha; Raustia, Hanna
2009-01-01
The article aims to introduce Environmental Education (EE) in Finland and to discuss how it has been taken into account in Finnish nature schools. Firstly, we present EE models used in Finland. Thereafter we describe a qualitative case study on EE in nature schools (NS). The aim of the study was to get information for the development of EE. The…
Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership
ERIC Educational Resources Information Center
Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.
2018-01-01
This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…
Do-It-Yourself Cases for Accountants.
ERIC Educational Resources Information Center
Vik, Gretchen N.; Doran, Martha; Venable, Carol
1999-01-01
Presents a do-it-yourself case that has the double advantage of giving students practice in formulating questions for a specific company (not just a list from a book or assignment) and of giving them valuable field experience without involving faculty in lining up local companies and screening projects. Describes an example payroll project in an…
Case-control study on uveal melanoma (RIFA): rational and design
Schmidt-Pokrzywniak, Andrea; Jöckel, Karl-Heinz; Bornfeld, Norbert; Stang, Andreas
2004-01-01
Background Although a rare disease, uveal melanoma is the most common primary intraocular malignancy in adults, with an incidence rate of up to 1.0 per 100,000 persons per year in Europe. Only a few consistent risk factors have been identified for this disease. We present the study design of an ongoing incident case-control study on uveal melanoma (acronym: RIFA study) that focuses on radiofrequency radiation as transmitted by radio sets and wireless telephones, occupational risk factors, phenotypical characteristics, and UV radiation. Methods/Design We conduct a case-control study to identify the role of different exposures in the development of uveal melanoma. The cases of uveal melanoma were identified at the Division of Ophthalmology, University of Essen, a referral centre for tumours of the eye. We recruit three control groups: population controls, controls sampled from those ophthalmologists who referred cases to the Division of Ophthalmology, University of Duisburg-Essen, and sibling controls. For each case the controls are matched on sex and age (five year groups), except for sibling controls. The data are collected from the study participants by short self-administered questionnaire and by telephone interview. During and at the end of the field phase, the data are quality-checked. To estimate the effect of exposures on uveal melanoma risk, we will use conditional logistic regression that accounts for the matching factors and allows to control for potential confounding. PMID:15318944
Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.
ERIC Educational Resources Information Center
Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick
This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…
ERIC Educational Resources Information Center
Herreid, Clyde Freeman
2011-01-01
This chapter describes the history of case study teaching, types of cases, and experimental data supporting their effectiveness. It also describes a model for comparing the efficacy of the various case study methods. (Contains 1 figure.)
ERIC Educational Resources Information Center
Chia, Yew Ming; Koh, Hian Chye; Pragasam, John
2008-01-01
This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to…
Mehrolhassani, Mohammad Hossein; Emami, Mozhgan
2013-11-01
Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin's change theory or not. This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin's change theory and the model presented in this paper underpins the change
Defining Ecosystem Assets for Natural Capital Accounting
Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969
Defining ecosystem assets for natural capital accounting
Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.
Defining Ecosystem Assets for Natural Capital Accounting.
Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.
A Critique of Two Studies Considering the Continuing Professional Education of Accountants.
ERIC Educational Resources Information Center
Holt, Margaret; And Others
1992-01-01
Synthesis of 2 studies--1 of 429 accountant participants in continuing education (CE) and 1 of CE accounting courses taught by practitioners and academics--found that (1) academicians were rated slightly higher than practitioners and (2) assessments of learning indicate proficiency rather than competence in practice. (SK)
Lesmerises, Rémi; St-Laurent, Martin-Hugues
2017-11-01
Habitat selection studies conducted at the population scale commonly aim to describe general patterns that could improve our understanding of the limiting factors in species-habitat relationships. Researchers often consider interindividual variation in selection patterns to control for its effects and avoid pseudoreplication by using mixed-effect models that include individuals as random factors. Here, we highlight common pitfalls and possible misinterpretations of this strategy by describing habitat selection of 21 black bears Ursus americanus. We used Bayesian mixed-effect models and compared results obtained when using random intercept (i.e., population level) versus calculating individual coefficients for each independent variable (i.e., individual level). We then related interindividual variability to individual characteristics (i.e., age, sex, reproductive status, body condition) in a multivariate analysis. The assumption of comparable behavior among individuals was verified only in 40% of the cases in our seasonal best models. Indeed, we found strong and opposite responses among sampled bears and individual coefficients were linked to individual characteristics. For some covariates, contrasted responses canceled each other out at the population level. In other cases, interindividual variability was concealed by the composition of our sample, with the majority of the bears (e.g., old individuals and bears in good physical condition) driving the population response (e.g., selection of young forest cuts). Our results stress the need to consider interindividual variability to avoid misinterpretation and uninformative results, especially for a flexible and opportunistic species. This study helps to identify some ecological drivers of interindividual variability in bear habitat selection patterns.
A Study on Financial Reporting Standards and Accounting Quality- Evidence from China
NASA Astrophysics Data System (ADS)
Liou, Cheng-Hwai
2013-02-01
According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.
Cost of Hospitalization for Foodborne Diarrhea: A Case Study from Vietnam.
Hoang, Van Minh; Tran, Tuan Anh; Ha, Anh Duc; Nguyen, Viet Hung
2015-11-01
Vietnam is undergoing a rapid social and economic developments resulting in speedy urbanization, changes in methods for animal production, food marketing systems, and food consumption habits. These changes will have major impacts on human exposures to food poisoning. The present case study aimed to estimate hospitalization costs of foodborne diarrhea cases in selected health facilities in Vietnam. This is a facility-based cost-of-illness study conducted in seven health facilities in Northern Vietnam. All suspect cases of foodborne diarrhea, as diagnosed by doctors, who admitted to the studied health facilities during June-August, 2013 were selected. Costs associated with hospitalization for foodborne diseases were estimated from societal perspective using retrospective approach. We included direct and indirect costs of hospitalization of foodborne diarrhea cases. During the study period, 87 foodborne diarrhea cases were included. On average, the costs per treatment episode and per hospitalization day for foodborne diarrhea case were US$ 106.9 and US$ 33.6 respectively. Indirect cost (costs of times to patient, their relatives due to the patient's illness) made up the largest share (51.3%). Direct medical costs accounted for 33.8%; direct non-medical costs (patient and their relatives) represented 14.9%. Cost levels and compositions varied by level of health facilities. More attentions should be paid on prevention, control of foodborne diarrhea cases in Vietnam. Ensuring safety of food depends on efforts of everyone involved in food chain continuum, from production, processing, and transport to consumption.
[The case-case-time-control study design].
Wang, Jing; Zhuo, Lin; Zhan, Siyan
2014-12-01
Although the 'self-matched case-only studies' (such as the case-cross-over or self-controlled case-series method) can control the time-invariant confounders (measured or unmeasured) through design of the study, however, they can not control those confounders that vary with time. A bidirectional case-crossover design can be used to adjust the exposure-time trends. In the areas of pharmaco-epidemiology, illness often influence the future use of medications, making a bidirectional study design problematic. Suissa's case-time-control design combines the case-crossover and the case-control design which could adjust for exposure-trend bias, but the control group may reintroduce selection bias, if the matching does not go well. We propose a "case-case-time-control" design which is an extension of the case-time-control design. However, rather than using a sample of external controls, we choose those future cases as controls for current cases to counter the bias that arising from temporal trends caused by exposure to the target of interest. In the end of this article we will discuss the strength and limitations of this design based on an applied example.
Guan, Dabo; Hubacek, Klaus
2008-09-01
Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2,300 m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271 m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated
Challenges Facing Professional Accounting Education in a Commercialised Education Sector
ERIC Educational Resources Information Center
Yap, Christine; Ryan, Suzanne; Yong, Jackie
2014-01-01
Aligning curricula and assessment with the skills required by employers and, more recently, government standards is easier said than done. Through detailing a case study in failure to incorporate required graduate attributes into a postgraduate accounting programme, we explore the tensions among competing interests within Australian universities…
Multimedia and Management Accounting: Adding Creativity to Accounting.
ERIC Educational Resources Information Center
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.…
7 CFR 1951.7 - Accounts of borrowers.
Code of Federal Regulations, 2011 CFR
2011-01-01
... part of analysis and subsequent planning, as well as follow-up management assistance. (b) Accounts of... employees to County Offices having large collection-only caseloads when necessary to service such cases to a... collection-only borrowers: (i) District Directors will review, yearly, all collection-only cases in each...
Quest for Accountability: Exploring the Evaluation Process of Universities
ERIC Educational Resources Information Center
Minelli, Eliana; Rebora, Gianfranco; Turri, Matteo
2015-01-01
The article explores the organisational impact of evaluation and control mechanisms on universities from the point of view of accountability. Three case studies are analysed with the aim of understanding the significance of these systems both at corporate governance level and in relation to their influence on the behaviour of the academic staff.…
Litigation as TB Rights Advocacy: A New Delhi Case Study.
McBroom, Kerry
2016-06-01
One thousand people die every day in India as a result of TB, a preventable and treatable disease, even though the Constitution of India, government schemes, and international law guarantee available, accessible, acceptable, quality health care. Failure to address the spread of TB and to provide quality treatment to all affected populations constitutes a public health and human rights emergency that demands action and accountability. As part of a broader strategy, health activists in India employ Public Interest Litigation (PIL) to hold the state accountable for rights violations and to demand new legislation, standards for patient care, accountability for under-spending, improvements in services at individual facilities, and access to government entitlements in marginalized communities. Taking inspiration from right to health PIL cases (PILs), lawyers in a New Delhi-based rights organization used desk research, fact-findings, and the Right To Information Act to build a TB PIL for the Delhi High Court, Sanjai Sharma v. NCT of Delhi and Others (2015). The case argues that inadequate implementation of government TB schemes violates the Constitutional rights to life, health, food, and equality. Although PILs face substantial challenges, this paper concludes that litigation can be a crucial advocacy and accountability tool for people living with TB and their allies.
Narrative research methods in palliative care contexts: two case studies.
Thomas, Carol; Reeve, Joanne; Bingley, Amanda; Brown, Janice; Payne, Sheila; Lynch, Tom
2009-05-01
Narrative methods have played a minor role in research with dying patients to date, and deserve to be more widely understood. This article illustrates the utility and value of these methods through the narrative analysis of semi-structured interview data gathered in a series of interviews with two terminally ill cancer patients and their spouses. The methods and findings associated with these two case studies are outlined and discussed. The authors' contention is that an analytical focus on the naturalistic storytelling of patients and informal carers can throw new light on individuals' perceived illness states and symptoms, care-related needs, behaviors, and desires. In addition, the juxtaposition of two cases that share a number of markers of risk and need at the end of life illustrates how the narrative analysis of patients' experiential accounts can assist in uncovering important distinctions between cases that are of relevance to care management.
Accountability Policies at Schools: A Study of Path Analysis
ERIC Educational Resources Information Center
Erdag, Coskun
2017-01-01
Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…
A case-case study of mobile phone use and acoustic neuroma risk in Japan.
Sato, Yasuto; Akiba, Suminori; Kubo, Osami; Yamaguchi, Naohito
2011-02-01
Results of case-control studies of mobile phone use and acoustic neuroma have been inconsistent. We conducted a case-case study of mobile phone use and acoustic neuroma using a self-administered postal questionnaire. A total of 1589 cases identified in 22 hospitals throughout Japan were invited to participate, and 787 cases (51%) actually participated. Associations between laterality of mobile phone use prior to the reference dates (1 and 5 years before diagnosis) and tumor location were analyzed. The overall risk ratio was 1.08 (95% confidence interval (CI), 0.93-1.28) for regular mobile phone use until 1 year before diagnosis and 1.14 (95% CI, 0.96-1.40) for regular mobile phone use until 5 years before diagnosis. A significantly increased risk was identified for mobile phone use for >20 min/day on average, with risk ratios of 2.74 at 1 year before diagnosis, and 3.08 at 5 years before diagnosis. Cases with ipsilateral combination of tumor location and more frequently used ear were found to have tumors with smaller diameters, suggesting an effect of detection bias. Furthermore, analysis of the distribution of left and right tumors suggested an effect of tumor-side-related recall bias for recall of mobile phone use at 5 years before diagnosis. The increased risk identified for mobile phone users with average call duration >20 min/day should be interpreted with caution, taking into account the possibilities of detection and recall biases. However, we could not conclude that the increased risk was entirely explicable by these biases, leaving open the possibility that mobile phone use increased the risk of acoustic neuroma. Copyright © 2010 Wiley-Liss, Inc.
Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.
Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav
2018-06-04
To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.
NASA Astrophysics Data System (ADS)
Wegehenkel, M.
In this paper, long-term effects of different afforestation scenarios on landscape wa- ter balance will be analyzed taking into account the results of a regional case study. This analysis is based on using a GIS-coupled simulation model for the the spatially distributed calculation of water balance.For this purpose, the modelling system THE- SEUS with a simple GIS-interface will be used. To take into account the special case of change in forest cover proportion, THESEUS was enhanced with a simple for- est growth model. In the regional case study, model runs will be performed using a detailed spatial data set from North-East Germany. This data set covers a mesoscale catchment located at the moraine landscape of North-East Germany. Based on this data set, the influence of the actual landuse and of different landuse change scenarios on water balance dynamics will be investigated taking into account the spatial distributed modelling results from THESEUS. The model was tested using different experimen- tal data sets from field plots as well as obsverded catchment discharge. Additionally to such convential validation techniques, remote sensing data were used to check the simulated regional distribution of water balance components like evapotranspiration in the catchment.
Building International Sustainable Partnerships in Occupational Therapy: A Case Study.
Tupe, Debra Ann; Kern, Stephen B; Salvant, Sabrina; Talero, Pamela
2015-09-01
Occupational therapy practitioners frequently identify opportunities for international practice. The World Health Organization and the World Federation of Occupational Therapists have encouraged occupational therapists to address transnational issues, social inclusion, and equal access to opportunities grounded in meaningful occupation (WFOT, 2012). This case study describes a partnership between two U.S. schools of occupational therapy and a Cuban community based pediatric clinic. It examines the dynamics that have sustained the partnership despite political, economic, and logistical barriers. The literature is scrutinized to show how this case study fits into other accounts of collaborative international partnerships. Particularly, it investigates structural and institutional conditions that shape international sustainable partnerships. In doing so, we answer the following questions: (1) Under which circumstances do international partnerships emerge and flourish? (2) What structural and institutional conditions shape international sustainable partnerships? And (3) How do partners perceive and experience the bilateral international partnership? It also discusses and illustrates the foundations and development of international partnerships that succeed. Through the use of a case study we illustrate the development of this partnership. Finally, we consider the next steps of this particular sustainable and collaborative international partnership. © 2015 John Wiley & Sons, Ltd.
The Role of Politics and Governance in Educational Accountability Systems
ERIC Educational Resources Information Center
Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.
2013-01-01
This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…
Schubert, András
2015-11-15
Case studies and case reports form an important and ever growing part of scientific and scholarly literature. The paper deals with the share and citation rate of these publication types on different fields of research. In general, evidence seems to support the opinion that an excessive number of such publications may negatively influence the impact factor of the journal. In the literature of scientometrics, case studies (at least the presence of the term "case study" in the titles of the papers) have a moderate share, but their citation rate is practically equal to that of other publication types.
Business Law in the Accounting Curriculum: An Exploratory Study
ERIC Educational Resources Information Center
McCourt, Alison; Low, Mary; Tappin, Ella
2017-01-01
The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…
Mehrolhassani, Mohammad Hossein; Emami, Mozhgan
2013-01-01
Background: Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin’s change theory or not. Methods: This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. Results: The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. Conclusion: The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin’s change theory and the
ERIC Educational Resources Information Center
Payne, John
2000-01-01
A survey of 765 adult learners who funded education through the British government's Individual Learning Accounts showed the program brought in new lifelong learning participants, encouraged more demanding learning, and increased participation of underrepresented groups. Advice and guidance played an important role. (SK)
A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes
ERIC Educational Resources Information Center
Morris, David E., Sr.; Scott, John
2017-01-01
The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…
Teaching Business Ethics in Accounting Classes.
ERIC Educational Resources Information Center
D'Aquila, Jill M.
1999-01-01
Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)
Nozue, M; Maruyama, T; Imamura, F; Fukue, M
2000-08-01
In this study, cost accounting was made for a surgical case of gastrectomy according to critical path (path) and the economic contribution of the path was determined. In addition, changes in the cost percentage with changes in number of hospital days were simulated. Basically, cost accounting was done by means of cost accounting by departments, which meets the concept of direct cost accounting of administered accounts. Personnel expenses were calculated by means of both direct and indirect calculations. In the direct method, the total hours personnel participated were recorded for calculation. In the indirect method, personnel expenses were calculated from the ratio of the income of the surgical department to that of other departments. Purchase prices for all materials and drugs used were recorded to check buying costs. According to the direct calculating method, the personnel expenses came to approximately 300,000 yen, total cost was approximately 700,000 yen, and the cost percentage was 59%. According to the indirect method, the personnel expenses were approximately 540,000 yen and the total cost was approximately 940,000 yen, the cost percentage being 80%. A simulation study of changes in the cost with changes in hospital days revealed that the cost percentages were assessed to be approximately 53% in 19 hospital days and approximately 45% in 12 hospital days.
Accessing the Classroom Discourse Community through Accountable Talk: English Learners' Voices
ERIC Educational Resources Information Center
Ardasheva, Yuliya; Howell, Penny B.; Vidrio Magaña, Margarita
2016-01-01
This case study draws on Gee's (1989) "D/discourse theory" to investigate English learners' (ELs') perspectives regarding Accountable Talk (AT)--a structured, discourse-intensive instructional approach--after a yearlong implementation in three content-based (mathematics) middle school classrooms. Interviews with 21 ELs (3 Advanced…
18. Uniform cost accounting in long-term care.
Sorensen, J E
1976-05-01
Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.
Accounting Control Technology Using SAP: A Case-Based Approach
ERIC Educational Resources Information Center
Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon
2014-01-01
The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…
Negotiating the terrain of high-stakes accountability in science teaching
NASA Astrophysics Data System (ADS)
Aronson, Isaak
Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over
NASA Astrophysics Data System (ADS)
Willems, Patrick
2015-04-01
Hydrological design parameters, which are currently used in the guidelines for the design of urban drainage systems (Willems et al., 2013) have been revised, taking the Flanders region of Belgium as case study. The revision involved extrapolation of the design rainfall statistics, taking into account the current knowledge on future climate change trends till 2100. Uncertainties in these trend projections have been assessed after statistically analysing and downscaling by a quantile perturbation tool based on a broad ensemble set of climate model simulation results (44 regional + 69 global control-scenario climate model run combinations for different greenhouse gas scenarios). The impact results of the climate scenarios were investigated as changes to rainfall intensity-duration-frequency (IDF) curves. Thereafter, the climate scenarios and related changes in rainfall statistics were transferred to changes in flood frequencies of sewer systems and overflow frequencies of storage facilities. This has been done based on conceptual urban drainage models. Also the change in storage capacity required to exceed a given overflow return period, has been calculated for a range of return periods and infiltration or throughflow rates. These results were used on the basis of the revision of the hydraulic design rules of urban drainage systems. One of the major challenges while formulating these policy guidelines was the consideration of the huge uncertainties in the future climate change projections and impact assessments; see also the difficulties and pitfalls reported by the IWA/IAHR Joint Committee on Urban Drainage - Working group on urban rainfall (Willems et al., 2012). We made use of the risk concept, and found it a very useful approach to deal with the high uncertainties. It involves an impact study of the different climate projections, or - for practical reasons - a reduced set of climate scenarios tailored for the specific type of impact considered (urban floods in our
Fraud Education for Accounting Students.
ERIC Educational Resources Information Center
Peterson, Bonita K.
2003-01-01
Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)
Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns
ERIC Educational Resources Information Center
Okpechi, Simeon O.; Belmasrour, Rachid
2011-01-01
In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…
Spatial complementarity of forests and farms: accounting for ecosystem services
Subhrendu K. Pattanayak; David T. Butry
2006-01-01
Our article considers the economic contributions of forest ecosystem services, using a case study from Flores, Indonesia, in which forest protection in upstream watersheds stabilize soil and hydrological flows in downstream farms. We focus on the demand for a weak complement to the ecosystem services--farm labor-- and account for spatial dependence due to economic...
A Study of the Impact of the Lack of a Cost Accounting Standards Board.
1987-06-01
California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas
Technology Transfer/A Case Study: Target Strength
1974-03-01
Computer, 1 972] are both correct . The first man, a former newspaper writer, credits the intense rate of change now being experienced in society to a...inasmuch as it fails to account for certain diffrac- L tion phenomena; and it will give correct results only for cases where these diffraction...mentioned above, the Luneburg -iline result of Eq. (2,2-49) should be correct as the paraboloid represents an infinite body which does not support
Engaged Pedagogy: A Study of the Use of Reflective Journals in Accounting Education
ERIC Educational Resources Information Center
Bisman, Jayne
2011-01-01
This paper provides a report on a study of innovation in postgraduate education in which a reflective learning journal was used for formal assessment purposes in a management accounting course. Prompted by the discourse on the shortcomings of accounting education in terms of learning processes, learning experiences and learning outcomes, the…
A Principal Striving for Effective Instructional Leadership in an Era of Accountability
ERIC Educational Resources Information Center
Mazzoni, Matthew J.
2017-01-01
The purpose of this case study was to explore a principal's experiences and how they aligned to Hallinger and Murphy's (1985) effective instructional leadership practices in an era of accountability. This study of effective principal leadership is timely and relevant due to the recent implementation of national and state mandates for principals to…
Hupponen, M; Grönman, K; Horttanainen, M
2015-08-01
The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs' perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to know the combusted share of mixed MSW after preparing solid recovered fuel (SRF) and the treatment of rejects. The environmental criteria for the waste incineration plant procurements should be made in order to obtain clear instructions for the procurement units. The results can also be utilized more widely. The substituted fuels in the area and
ERIC Educational Resources Information Center
Alsford, Sally; Rose, Christine
2014-01-01
This case study gives an analytical account of institutional development in induction provision. Driven by student experience concerns, a London post-1992 University set up an "enhanced induction project" to provide a more integrated, personalised approach through more coordinated processes. In a large, diverse context, university-wide…
Pflueger, Dane
2015-04-23
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. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.
SAMICS support study. Volume 1: Cost account catalog
NASA Technical Reports Server (NTRS)
1977-01-01
The Jet Propulsion Laboratory (JPL) is examining the feasibility of a new industry to produce photovoltaic solar energy collectors similar to those used on spacecraft. To do this, a standardized costing procedure was developed. The Solar Array Manufacturing Industry Costing Standards (SAMICS) support study supplies the following information: (1) SAMICS critique; (2) Standard data base--cost account structure, expense item costs, inflation rates, indirect requirements relationships, and standard financial parameter values; (3) Facilities capital cost estimating relationships; (4) Conceptual plant designs; (5) Construction lead times; (6) Production start-up times; (7) Manufacturing price estimates.
Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues
ERIC Educational Resources Information Center
Grippo, Frank J.; Nassiripour, Sia
2009-01-01
The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…
45 CFR 1609.4 - Accounting for and use of attorneys' fees.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...
The Effect of Stakes on Accountability Test Scores and Pass Rates
ERIC Educational Resources Information Center
Steedle, Jeffrey T.; Grochowalski, Joseph
2017-01-01
Students may not fully demonstrate their knowledge and skills on accountability tests if there are no stakes attached to individual performance. In that case, assessment results may not accurately reflect student achievement, so the validity of score interpretations and uses suffers. For this study, matched samples of students taking state…
The environmental account of obesity: a case for feminist skepticism.
Kirkland, Anna
2011-01-01
There is an emerging consensus among public health advocates that combating obesity is best done by restructuring the environment rather than by stigmatizing individuals. Although feminist scholars have not been major participants in debates over antiobesity policy, recently there has been a move toward adopting the environmental account of obesity as a feminist solution because of its potential to respond to health inequalities along race, class, and gender lines. This article aims to trouble the embrace of the environmental approach by feminist scholars, however, and to resurrect and redirect feminist criticism toward attendant problems of moralism, backlash, and the surveillance and rehabilitation of poor women of color. Despite its overwhelming popularity among policy elites and health researchers, I argue that the environmental account of obesity is not likely to promote structural change and broad redistributions. Rather it makes problematic assumptions about the relationship between health and fat and about the efficacy of intervention strategies, masks moralism with health discourse, and legitimizes punitive, ineffective, and patronizing interventions.
Agogo, George O; Ramsey, Christine M; Gnjidic, Danijela; Moga, Daniela C; Allore, Heather
2018-04-18
ABSTRACTBackground:Longitudinal studies of older adults are characterized by high dropout rates, multimorbid conditions, and multiple medication use, especially proximal to death. We studied the association between multiple medication use and incident dementia diagnoses including Alzheimer's disease (AD), vascular dementia (VD), and Lewy-body dementia (LBD), simultaneously accounting for dropout. Using the National Alzheimer's Coordinating Center data with three years of follow-up, a set of covariate-adjusted models that ignore dropout was fit to complete-case data, and to the whole-cohort data. Additionally, covariate-adjusted joint models with shared random effects accounting for dropout were fit to the whole-cohort data. Multiple medication use was defined as polypharmacy (⩾ five medications), hyperpolypharmacy (⩾ ten medications), and total number of medications. Incident diagnoses were 2,032 for AD, 135 for VD, and 139 for LBD. Percentages of dropout at the end of follow-up were as follows: 71.8% for AD, 81.5% for VD, and 77.7% for LBD. The odds ratio (OR) estimate for hyperpolypharmacy among those with LBD versus AD was 2.19 (0.78, 6.15) when estimated using complete-case data and 3.00 (1.66, 5.40) using whole-cohort data. The OR reduced to 1.41 (0.76, 2.64) when estimated from the joint model accounting for dropout. The OR for polypharmacy using complete-case data differed from the estimates using whole-cohort data. The OR for dementia diagnoses on total number of medications was similar, but non-significant when estimated using complete-case data. Reasons for dropout should be investigated and appropriate statistical methods should be applied to reduce bias in longitudinal studies among high-risk dementia cohorts.
Jansen, Rick J; Alexander, Bruce H; Hayes, Richard B; Miller, Anthony B; Wacholder, Sholom; Church, Timothy R
2018-01-01
When some individuals are screen-detected before the beginning of the study, but otherwise would have been diagnosed symptomatically during the study, this results in different case-ascertainment probabilities among screened and unscreened participants, referred to here as lead-time-biased case-ascertainment (LTBCA). In fact, this issue can arise even in risk-factor studies nested within a randomized screening trial; even though the screening intervention is randomly allocated to trial arms, there is no randomization to potential risk-factors and uptake of screening can differ by risk-factor strata. Under the assumptions that neither screening nor the risk factor affects underlying incidence and no other forms of bias operate, we simulate and compare the underlying cumulative incidence and that observed in the study due to LTBCA. The example used will be constructed from the randomized Prostate, Lung, Colorectal, and Ovarian cancer screening trial. The derived mathematical model is applied to simulating two nested studies to evaluate the potential for screening bias in observational lung cancer studies. Because of differential screening under plausible assumptions about preclinical incidence and duration, the simulations presented here show that LTBCA due to chest x-ray screening can significantly increase the estimated risk of lung cancer due to smoking by 1% and 50%. Traditional adjustment methods cannot account for this bias, as the influence screening has on observational study estimates involves events outside of the study observation window (enrollment and follow-up) that change eligibility for potential participants, thus biasing case ascertainment.
26 CFR 1.446-1 - General rule for methods of accounting.
Code of Federal Regulations, 2011 CFR
2011-04-01
... books. For requirement respecting the adoption or change of accounting method, see section 446(e) and... taxpayer to adopt or change to a method of accounting permitted by this chapter although the method is not..., which require the prior approval of the Commissioner in the case of changes in accounting method. (iii...
Determinants of Social Accountability in Iranian Nursing and Midwifery Schools: A Delphi Study.
Salehmoghaddam, Amir Reza; Mazloom, Seyed Reza; Sharafkhani, Mohammad; Gholami, Hassan; Emami Zeydi, Amir; Khorashadizadeh, Fatemeh; Emadzadeh, Ali
2017-04-01
Revising the medical education programs to meet the needs of society has become both a necessity and an important priority due to the considerable increase of population, changing patterns of diseases, and new health priorities. While this necessity has been highlighted in Iran's Fifth Development Plan as well as its National 2025 Vision Plan, the determinants of social accountability have not been explained yet. This study aimed to develop determinants of social accountability in the Iranian Nursing and Midwifery Schools. This classic Delphi study included thirty experts in Nursing and Midwifery Education, Research and Services selected based on purposive sampling and three rounds of Delphi technique and conducted in Nursing and Midwifery School of Mashhad University of Medical Sciences. The primary data were collected using an initial structured questionnaire prepared through extensive review of literature. SPSS 11.5 software was used to analyze the data. The interquartile deviation and percentage of agreement were also used to study the consensus of opinion by experts. Finding obtained from the rounds of Delphi resulted in selecting 69 determinants out of the initial pool of 128 primary determinants of social accountability. The items were selected based on experts' consensus and categorized under three main activities of Nursing and Midwifery School, namely education, research, and service. Social accountability determinants were explained by 69 items for Schools of Nursing and Midwifery in Iran. The proposed determinants can be used by managers and authorities of Nursing and Midwifery School, policy makers, and evaluating institutions associated with them to ensure realizing social accountability goals.
The Case for Participatory Evaluation in an Era of Accountability
ERIC Educational Resources Information Center
Chouinard, Jill Anne
2013-01-01
Evaluation occurs within a specific context and is influenced by the economic, political, historical, and social forces that shape that context. The culture of evaluation is thus very much embedded in the culture of accountability that currently prevails in public sector institutions, policies, and program. As such, our understanding of the…
A Real-Life Case Study of Audit Interactions--Resolving Messy, Complex Problems
ERIC Educational Resources Information Center
Beattie, Vivien; Fearnley, Stella; Hines, Tony
2012-01-01
Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of case-based methods. Cases based on real situations (such…
Ziraba, Abdhalah Kasiira; Kyobutungi, Catherine; Zulu, Eliya Msiyaphazi
2011-06-01
Injuries contribute significantly to the rising morbidity and mortality attributable to non-communicable diseases in the developing world. Unfortunately, active injury surveillance is lacking in many developing countries, including Kenya. This study aims to describe and identify causes of and risk factors for fatal injuries in two slums in Nairobi city using a demographic surveillance system framework. The causes of death are determined using verbal autopsies. We used a nested case-control study design with all deaths from injuries between 2003 and 2005 as cases. Two controls were randomly selected from the non-injury deaths over the same period and individually matched to each case on age and sex. We used conditional logistic regression modeling to identity individual- and community-level factors associated with fatal injuries. Intentional injuries accounted for about 51% and unintentional injuries accounted for 49% of all injuries. Homicides accounted for 91% of intentional injuries and 47% of all injury-related deaths. Firearms (23%) and road traffic crashes (22%) were the leading single causes of deaths due to injuries. About 15% of injuries were due to substance intoxication, particularly alcohol, which in this community comes from illicit brews and is at times contaminated with methanol. Results suggest that in the pervasively unsafe and insecure environment that characterizes the urban slums, ethnicity, residence, and area level factors contribute significantly to the risk of injury-related mortality.
Comparing Visual and Statistical Analysis in Single-Case Studies Using Published Studies
Harrington, Magadalena; Velicer, Wayne F.
2015-01-01
Little is known about the extent to which interrupted time-series analysis (ITSA) can be applied to short, single-case study designs and whether those applications produce results consistent with visual analysis (VA). This paper examines the extent to which ITSA can be applied to single-case study designs and compares the results based on two methods: ITSA and VA, using papers published in the Journal of Applied Behavior Analysis in 2010. The study was made possible by the development of software called UnGraph® which facilitates the recovery of raw data from the graphs. ITSA was successfully applied to 94% of the examined graphs with the number of observations ranging from 8 to 136. Moderate to high lag 1 autocorrelations (> .50) were found for 46% of the data series. Effect sizes similar to group-level Cohen’s d were identified based on the tertile distribution. Effects ranging from 0.00 to 0.99 were classified as small, those ranging from 1.00 to 2.49 as medium, and large effect sizes were defined as 2.50 or greater. Comparison of the conclusions from VA and ITSA had a low level of agreement (Kappa = .14, accounting for the agreement expected by chance). The results demonstrate that ITSA can be broadly implemented in applied behavior analysis research. These two methods should be viewed as complimentary and used concurrently. PMID:26609876
Cryptosporidiosis susceptibility and risk: a case study.
Makri, Anna; Modarres, Reza; Parkin, Rebecca
2004-02-01
Regional estimates of cryptosporidiosis risks from drinking water exposure were developed and validated, accounting for AIDS status and age. We constructed a model with probability distributions and point estimates representing Cryptosporidium in tap water, tap water consumed per day (exposure characterization); dose response, illness given infection, prolonged illness given illness; and three conditional probabilities describing the likelihood of case detection by active surveillance (health effects characterization). The model predictions were combined with population data to derive expected case numbers and incidence rates per 100,000 population, by age and AIDS status, borough specific and for New York City overall in 2000 (risk characterization). They were compared with same-year surveillance data to evaluate predictive ability, assumed to represent true incidence of waterborne cryptosporidiosis. The predicted mean risks, similar to previously published estimates for this region, overpredicted observed incidence-most extensively when accounting for AIDS status. The results suggest that overprediction may be due to conservative parameters applied to both non-AIDS and AIDS populations, and that biological differences for children need to be incorporated. Interpretations are limited by the unknown accuracy of available surveillance data, in addition to variability and uncertainty of model predictions. The model appears sensitive to geographical differences in AIDS prevalence. The use of surveillance data for validation and model parameters pertinent to susceptibility are discussed.
When Does FDAMA Section 114 Apply? Ten Case Studies.
Neumann, Peter J; Saret, Cayla J
2015-07-01
Section 114 of the Food and Drug Administration Modernization Act of 1997 regulates the promotion of health economic information by pharmaceutical companies to US health plans. Greater clarity is important given demands by payers and other stakeholders for evidence of value. To develop hypothetical case studies of health economic promotions to examine legal and policy implications. We constructed for pedagogical purposes 10 categories of potential health economic promotions. We generated hypothetical case studies for each category, including questions about whether each might be allowable under Section 114. The case studies were developed around the following categories: 1) costing out on-label clinical end points; 2) promotion of a costing exercise to physicians working in an accountable care organization setting; 3) burden-of-illness claims; 4) economic analysis of a formulary restriction policy; 5) extrapolations to doses, populations, or settings not covered in trials; 6) adherence claims; 7) "utilization of care" as a secondary end point in randomized clinical trials; 8) costing out a competitor drug's adverse event; 9) economic analysis of comparative effectiveness claims using an indirect treatment comparison; and 10) extrapolating from surrogate to long-term outcomes in an economic model. Most cases seem to fall into a gray zone given haziness around what constitutes "competent and reliable evidence" and "directly relate[d]" to an approved indication. In practice, it is difficult to know what the section allows given the imprecision of the statute and lack of guidance about its scope. Ideally, future guidance will provide clarity and flexibility. Copyright © 2015 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.
de Miguel-Bouzas, José Carlos; Castro-Tubío, Eva; Bermejo-Barrera, Ana María; Fernández-Gómez, Purificación; Estévez-Núñez, Juan Carlos; Tabernero-Duque, María Jesús
2012-01-01
A descriptive retrospective study of acute intoxication cases registered at the Complexo Hospitalario de Pontevedra (CHOP) between January 2005 and December 2008 was performed to find out the number and types of poisoning cases treated, their distribution according to patient's sex and age, chronology, type of toxic agents involved, intentionality, history, symptoms, clinical development, treatment and toxicological analysis used for diagnosis. Data were recorded using Clinica and IANUS software and consulting all paper records of patients with symptoms of poisoning. Data from a total of 1893 patients with a mean age of 35.6 ± 17.6 years (66% men) were included. Highest rates of poisoning were recorded on Saturdays and Sundays during the summer months (June, July and August). Drugs of abuse were the most common toxic agents (70.4%), ethyl alcohol accounting for 61% of these cases, which often involved males and with people with high degrees of dependency. In second place was poisoning resulting from the abuse of medical drugs, more commonly associated with females, and involving benzodiazepines in 73.2% of cases. The majority of these intoxications were intentional, and suicide attempts accounted for 18.8%. The problems most commonly resulting from the poisoning were neurological, and mortality rate was just 0.2%.
An interference account of the missing-VP effect
Häussler, Jana; Bader, Markus
2015-01-01
Sentences with doubly center-embedded relative clauses in which a verb phrase (VP) is missing are sometimes perceived as grammatical, thus giving rise to an illusion of grammaticality. In this paper, we provide a new account of why missing-VP sentences, which are both complex and ungrammatical, lead to an illusion of grammaticality, the so-called missing-VP effect. We propose that the missing-VP effect in particular, and processing difficulties with multiply center-embedded clauses more generally, are best understood as resulting from interference during cue-based retrieval. When processing a sentence with double center-embedding, a retrieval error due to interference can cause the verb of an embedded clause to be erroneously attached into a higher clause. This can lead to an illusion of grammaticality in the case of missing-VP sentences and to processing complexity in the case of complete sentences with double center-embedding. Evidence for an interference account of the missing-VP effect comes from experiments that have investigated the missing-VP effect in German using a speeded grammaticality judgments procedure. We review this evidence and then present two new experiments that show that the missing-VP effect can be found in German also with less restricting procedures. One experiment was a questionnaire study which required grammaticality judgments from participants without imposing any time constraints. The second experiment used a self-paced reading procedure and did not require any judgments. Both experiments confirm the prior findings of missing-VP effects in German and also show that the missing-VP effect is subject to a primacy effect as known from the memory literature. Based on this evidence, we argue that an account of missing-VP effects in terms of interference during cue-based retrieval is superior to accounts in terms of limited memory resources or in terms of experience with embedded structures. PMID:26136698
ERIC Educational Resources Information Center
Cobb, Janice Lynn
2017-01-01
Accounting professionals have consistently called for educators to develop curriculum designed to encourage students to develop intellectual skills. The purpose of this action research study was to develop and implement an instructional method that requires intermediate financial accounting (IFA) students to consistently practice higher order…
[Case-non case studies: Principles, methods, bias and interpretation].
Faillie, Jean-Luc
2017-10-31
Case-non case studies belongs to the methods assessing drug safety by analyzing the disproportionality of notifications of adverse drug reactions in pharmacovigilance databases. Used for the first time in the 1980s, the last few decades have seen a significant increase in the use of this design. The principle of the case-non case study is to compare drug exposure in cases of a studied adverse reaction with that of cases of other reported adverse reactions and called "non cases". Results are presented in the form of a reporting odds ratio (ROR), the interpretation of which makes it possible to identify drug safety signals. This article describes the principle of the case-non case study, the method of calculating the ROR and its confidence interval, the different modalities of analysis and how to interpret its results with regard to the advantages and limitations of this design. Copyright © 2017 Société française de pharmacologie et de thérapeutique. Published by Elsevier Masson SAS. All rights reserved.
Electrocution by arcing: a nonfatal case study.
Solarino, Biagio; Di Vella, Giancarlo
2011-12-01
Accidental electrocution during working activities account for a considerable amount of morbidity and mortality. Workers often misjudge the danger of electric wires or high-tension power cables, thereby exposing themselves to electrocution hazard. This article describes a nonfatal case of injuries by arcing from high-tension power-line cables involving a young farmer who was thrashing an olive tree by means of aluminum ladder. The circumstances surrounding the manner of electrocution and the features of electric injuries are presented and discussed.
ERIC Educational Resources Information Center
Stone, Gerard; Lightbody, Margaret; Whait, Rob
2013-01-01
Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…
Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy
2016-01-01
This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.
Selya, Arielle S.; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L.; Otis, Mindy
2016-01-01
This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427
Drug dependence associated with triptans and ergot derivatives: a case/non-case study.
Beau-Salinas, Frédérique; Jonville-Béra, Annie Pierre; Cissoko, Haware; Bensouda-Grimaldi, Lamiae; Autret-Leca, Elisabeth
2010-04-01
The aim of this case/non-case study was to assess and compare the risk of drug dependence associated with different migraine-specific drugs, i.e., ergot derivatives and triptans, using the French pharmacovigilance database. Reports on drug side effects recorded in this database between January 1985 and June 2007 were analyzed, and triptans (almotriptan, eletriptan, naratriptan, sumatriptan, and zolmitriptan) as well as ergot derivatives used in acute migraine were examined. For all reports, cases were defined as those reports corresponding to "drug abuse," "physical or mental drug dependence," and "pharmacodependence," whereas "non-cases" were defined as all the remaining SED reports. The method's reliability was assessed by calculating the risk associated with a negative (amoxicillin) and a positive (benzodiazepines) control. The risk of dependence associated with each drug and control was evaluated by calculating the odds ratio (OR) with a confidence interval of 95%. Among the 309,178 reports recorded in the database, drug dependence accounted for 0.8% (2,489) of the reports, with 10.9% (449) involving a triptan, and 9.33% (332) an ergot derivative. The risk of dependence was similar for triptans and ergot derivatives and did not differ from that of benzodiazepines. In the triptan group, the risk (odds ratio [95% CI]) ranged from 10.3 [4.8-22.3] for sumatriptan to 21.5 for eletriptan [10.1-45.6], while in the ergot derivative group, it ranged from 12 [8-17.9] for ergotamine to 20.6 [8-53] for dihydroergotamine. These findings confirm the hypothesis that triptans and ergot derivatives are associated with an increased risk of drug dependence.
ERIC Educational Resources Information Center
Bhattacharyya, Asit
2016-01-01
Efforts to promote corporate societal and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known regarding current attitudes on this subject or the determinants of these attitudes. To address this issue, this study examines the…
Regional material flow accounting and environmental pressures: the Spanish case.
Sastre, Sergio; Carpintero, Óscar; Lomas, Pedro L
2015-02-17
This paper explores potential contributions of regional material flow accounting to the characterization of environmental pressures. With this aim, patterns of material extraction, trade, consumption, and productivity for the Spanish regions were studied within the 1996-2010 period. The main methodological variation as compared to whole-country based approaches is the inclusion of interregional trade, which can be separately assessed from the international exchanges. Each region was additionally profiled regarding its commercial exchanges with the rest of the regions and the rest of the world and the related environmental pressures. Given its magnitude, interregional trade is a significant source of environmental pressure. Most of the exchanges occur across regions and different extractive and trading patterns also arise at this scale. These differences are particularly great for construction minerals, which in Spain represent the largest share of extracted and consumed materials but do not cover long distances, so their impact is visible mainly at the regional level. During the housing bubble, economic growth did not improve material productivity.
Whooping cough--a study of severity in hospital cases.
Robinson, D A; Mandal, B K; Ironside, A G; Dunbar, E M
1981-01-01
In an attempt to determine the clinical severity and prognosis of children admitted to hospital with whooping cough, 127 patients were studied prospectively during a 12-month period. Clinical and laboratory criteria were used and the impression gained was that most cases were mild, although 3 children were dangerously ill and at least 30% had symptoms lasting 2 months or longer. There were no deaths, and no permanent sequelae were noted. The mean age of patients was higher than in other series, which might have accounted for the fairly low severity. Although there was some evidence of a decline in severity and mortality, whooping cough is still an unpleasant and protracted illness. PMID:7294871
A collaborative case study: The Office of Native Medicine.
Joe, Jennie R; Young, Robert S; Moses, Jill; Knoki-Wilson, Ursula; Dennison, Johnson
2016-01-01
National concerns about reducing the persistent health disparities found among varying racial and ethnic populations have led to initiatives to improve health care delivery systems. Many of these initiatives also promote the cultural competence of health care providers as a way to meet unique patient needs that go beyond immediate health problems, and to account for other critical components of patient care, such as health literacy, health beliefs and behaviors, and cultural practices. This case study describes a patient-centered care model developed by the Chinle Comprehensive Health Care Facility on the Navajo Reservation in Arizona, a model that has added a cadre of traditional tribal practitioners as part of its hospital and other clinical service resources.
The Approaches to Studying of Portuguese Students of Introductory Accounting
ERIC Educational Resources Information Center
Teixeira, Cláudia; Gomes, Delfina; Borges, Janete
2013-01-01
The focus of this paper is an investigation into the approaches to studying of Portuguese students of introductory accounting using the short version of the ASSIST instrument. In doing so, it also examined the impact upon the strategy adopted of the discipline area of students and gender. The results validate the use of the inventory with students…
Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.
Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David
2017-11-01
Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.
Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees
ERIC Educational Resources Information Center
Ellington, Peter; Williams, Amanda
2017-01-01
Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…
Accounting for Relatedness in Family Based Genetic Association Studies
McArdle, P.F.; O’Connell, J.R.; Pollin, T.I.; Baumgarten, M.; Shuldiner, A.R.; Peyser, P.A.; Mitchell, B.D.
2007-01-01
Objective Assess the differences in point estimates, power and type 1 error rates when accounting for and ignoring family structure in genetic tests of association. Methods We compare by simulation the performance of analytic models using variance components to account for family structure and regression models that ignore relatedness for a range of possible family based study designs (i.e., sib pairs vs. large sibships vs. nuclear families vs. extended families). Results Our analyses indicate that effect size estimates and power are not significantly affected by ignoring family structure. Type 1 error rates increase when family structure is ignored, as density of family structures increases, and as trait heritability increases. For discrete traits with moderate levels of heritability and across many common sampling designs, type 1 error rates rise from a nominal 0.05 to 0.11. Conclusion Ignoring family structure may be useful in screening although it comes at a cost of a increased type 1 error rate, the magnitude of which depends on trait heritability and pedigree configuration. PMID:17570925
Holding Accountability Models Accountable
ERIC Educational Resources Information Center
Pyatte, Jeff A.
1974-01-01
This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)
Ideas for the Accounting Classroom.
ERIC Educational Resources Information Center
Kerby, Debra; Romine, Jeff
2003-01-01
Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)
ERIC Educational Resources Information Center
Mette, Ian M.; Bengtson, Ed
2015-01-01
This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…
Serum Progesterone Levels in Pregnant Women with Obstructive Sleep Apnea: A Case Control Study
Lee, Jennifer; Eklund, Elizabeth E.; Lambert-Messerlian, Geralyn; Palomaki, Glenn E.; Butterfield, Kristen; Curran, Patrizia
2017-01-01
Abstract Background: Pregnancy is a risk factor for sleep disordered breathing, including obstructive sleep apnea (OSA). Progesterone, one of the key hormones in pregnancy, a known respiratory drive stimulant, increases ventilation and may protect against OSA. We aimed to examine the relationship between circulating progesterone and OSA, after accounting for body weight and gestational age. Methods: A case control study was conducted of pregnant women with OSA and those at low risk for the disorder. Cases were identified by ICD-9 code and review of medical record. Controls were identified if they scored zero (never) for snoring, apnea, and gasping on the multivariable apnea prediction index questionnaire immediately following delivery. Subjects with available stored first and/or second trimester residual serum samples were then included in this study and serum analyzed for progesterone. Raw progesterone levels were adjusted for the effects of gestational age and maternal weight. Results: Twenty-seven cases and 64 controls with available serum were identified. Women with OSA had greater maternal weight and higher rates of related comorbidities, compared to controls. Progesterone levels correlated positively with gestational age and negatively with greater weight. Progesterone levels, adjusted for gestational age and maternal weight and expressed as multiples of median (MoM), were significantly lower in OSA cases compared to controls in both the first trimester (MoM = 0.71, confidence interval [95% CI] 0.60–0.83) relative to the MoM in controls of 1.00. In the second trimester levels were also lower in OSA cases (MoM = 0.84, 95% CI 0.73–0.96) compared to the MoM of 1.00 in controls. Conclusions: Progesterone levels, after accounting for weight and gestational age, were lower in women with OSA than controls. Progesterone may play a protective role against OSA. PMID:28103130
Serum Progesterone Levels in Pregnant Women with Obstructive Sleep Apnea: A Case Control Study.
Lee, Jennifer; Eklund, Elizabeth E; Lambert-Messerlian, Geralyn; Palomaki, Glenn E; Butterfield, Kristen; Curran, Patrizia; Bourjeily, Ghada
2017-03-01
Pregnancy is a risk factor for sleep disordered breathing, including obstructive sleep apnea (OSA). Progesterone, one of the key hormones in pregnancy, a known respiratory drive stimulant, increases ventilation and may protect against OSA. We aimed to examine the relationship between circulating progesterone and OSA, after accounting for body weight and gestational age. A case control study was conducted of pregnant women with OSA and those at low risk for the disorder. Cases were identified by ICD-9 code and review of medical record. Controls were identified if they scored zero (never) for snoring, apnea, and gasping on the multivariable apnea prediction index questionnaire immediately following delivery. Subjects with available stored first and/or second trimester residual serum samples were then included in this study and serum analyzed for progesterone. Raw progesterone levels were adjusted for the effects of gestational age and maternal weight. Twenty-seven cases and 64 controls with available serum were identified. Women with OSA had greater maternal weight and higher rates of related comorbidities, compared to controls. Progesterone levels correlated positively with gestational age and negatively with greater weight. Progesterone levels, adjusted for gestational age and maternal weight and expressed as multiples of median (MoM), were significantly lower in OSA cases compared to controls in both the first trimester (MoM = 0.71, confidence interval [95% CI] 0.60-0.83) relative to the MoM in controls of 1.00. In the second trimester levels were also lower in OSA cases (MoM = 0.84, 95% CI 0.73-0.96) compared to the MoM of 1.00 in controls. Progesterone levels, after accounting for weight and gestational age, were lower in women with OSA than controls. Progesterone may play a protective role against OSA.
Teaching Elementary Accounting to Non-Accounting Majors
ERIC Educational Resources Information Center
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…
Cost Accounting: Production and Equipment Services.
ERIC Educational Resources Information Center
Schmid, William T.
Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…
Standards-Based Accountability in South Africa
ERIC Educational Resources Information Center
Taylor, Nick
2009-01-01
The implementation of standards-based accountability (SBA) interventions aimed at improving school performance often focuses on the testing component, at the expense of capacity building. This was the case in South Africa when a SBA programme was instituted by government in 2000, which was accompanied by substantial rises in senior certificate…
37 CFR 1.25 - Deposit accounts.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Deposit accounts. 1.25 Section 1.25 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25...
37 CFR 1.25 - Deposit accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 37 Patents, Trademarks, and Copyrights 1 2011-07-01 2011-07-01 false Deposit accounts. 1.25 Section 1.25 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25...
37 CFR 1.25 - Deposit accounts.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Deposit accounts. 1.25 Section 1.25 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25...
37 CFR 1.25 - Deposit accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Deposit accounts. 1.25 Section 1.25 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25...
37 CFR 1.25 - Deposit accounts.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 false Deposit accounts. 1.25 Section 1.25 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25...
ERIC Educational Resources Information Center
Gray, Michael; Peters, Jane; Fletcher, Mick; Kirk, Gordon
The impact of individual learning accounts (ILAs) on the success of learners in post-16 education sector in the United Kingdom was explored through an examination of available research on ILAs. The following were among the study's 12 messages for providers, the Department for Education and Skills, and the Individual Learning Account Centre: (1)…
Case report: patient portal versus telephone recruitment for a surgical research study.
Baucom, R B; Ousley, J; Poulose, B K; Rosenbloom, S T; Jackson, G P
2014-01-01
Patient portal adoption has rapidly increased over the last decade. Most patient portal research has been done in primary care or medical specialties, and few studies have examined their use in surgical patients or for recruiting research subjects. No known studies have compared portal messaging with other approaches of recruitment. This case report describes our experience with patient portal versus telephone recruitment for a study involving long-term follow up of surgical patients. Participants were recruited for a study of recurrence after ventral hernia repair through telephone calls and patient portal messaging based on registration status with the portal. Potential subjects who did not have a portal account or whose portal messages were returned after 5 days were called. The proportion of participants enrolled with each method was determined and demographics of eligible patients, portal users, and participants were compared. 1359 patients were eligible for the hernia study, and enrollment was 35% (n=465). Most participants were recruited by telephone (84%, n=391); 16% (n=74) were recruited through portal messaging. Forty-four percent of eligible participants had a registered portal account, and 14% of users responded to the recruitment message. Portal users were younger than non-users (55 vs. 58 years, p<0.001); participants recruited through the portal versus telephone were also younger (54 vs. 59 years, p=0.001). Differences in the sex and racial distributions between users and non-users and between portal and telephone recruits were not significant. Portal versus telephone recruitment for a surgical research study demonstrated modest portal recruitment rates and similar demographics between recruitment methods. Published studies of portal-only recruitment in primary care or medical-specialty patient populations have demonstrated higher enrollment rates, but this case study demonstrates that portal recruitment for research studies in the surgical
ERIC Educational Resources Information Center
Allodi, Mara Westling
2013-01-01
The principles of new public management -- market mechanisms, accountability and standards -- have been applied in the education system. These methods are supposed to increase efficiency, but there is also a risk of negative consequences from the services provided if the measures of performance target a reduced range of goals, ignore relevant…
Waiting Lists for Radiation Therapy: A Case Study
2001-01-01
Background Why waiting lists arise and how to address them remains unclear, and an improved understanding of these waiting list "dynamics" could lead to better management. The purpose of this study is to understand how the current shortage in radiation therapy in Ontario developed; the implications of prolonged waits; who is held accountable for managing such delays; and short, intermediate, and long-term solutions. Methods A case study of the radiation therapy shortage in 1998-99 at Princess Margaret Hospital, Toronto, Ontario, Canada. Relevant documents were collected; semi-structured, face-to-face interviews with ten administrators, health care workers, and patients were conducted, audio-taped and transcribed; and relevant meetings were observed. Results The radiation therapy shortage arose from a complex interplay of factors including: rising cancer incidence rates; broadening indications for radiation therapy; human resources management issues; government funding decisions; and responsiveness to previous planning recommendations. Implications of delays include poorer cancer control rates; patient suffering; and strained doctor-patient relationships. An incompatible relationship exists between moral responsibility, borne by government, and legal liability, borne by physicians. Short-term solutions include re-referral to centers with available resources; long-term solutions include training and recruiting health care workers, improving workload standards, increasing compensation, and making changes to the funding formula. Conclusion Human resource planning plays a critical role in the causes and solutions of waiting lists. Waiting lists have harsh implications for patients. Accountability relationships require realignment. PMID:11319944
Accounting Fundamentals for Non-Accountants
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.
Case-control studies in neurosurgery.
Nesvick, Cody L; Thompson, Clinton J; Boop, Frederick A; Klimo, Paul
2014-08-01
Observational studies, such as cohort and case-control studies, are valuable instruments in evidence-based medicine. Case-control studies, in particular, are becoming increasingly popular in the neurosurgical literature due to their low cost and relative ease of execution; however, no one has yet systematically assessed these types of studies for quality in methodology and reporting. The authors performed a literature search using PubMed/MEDLINE to identify all studies that explicitly identified themselves as "case-control" and were published in the JNS Publishing Group journals (Journal of Neurosurgery, Journal of Neurosurgery: Pediatrics, Journal of Neurosurgery: Spine, and Neurosurgical Focus) or Neurosurgery. Each paper was evaluated for 22 descriptive variables and then categorized as having either met or missed the basic definition of a case-control study. All studies that evaluated risk factors for a well-defined outcome were considered true case-control studies. The authors sought to identify key features or phrases that were or were not predictive of a true case-control study. Those papers that satisfied the definition were further evaluated using the Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) checklist. The search detected 67 papers that met the inclusion criteria, of which 32 (48%) represented true case-control studies. The frequency of true case-control studies has not changed with time. Use of odds ratios (ORs) and logistic regression (LR) analysis were strong positive predictors of true case-control studies (for odds ratios, OR 15.33 and 95% CI 4.52-51.97; for logistic regression analysis, OR 8.77 and 95% CI 2.69-28.56). Conversely, negative predictors included focus on a procedure/intervention (OR 0.35, 95% CI 0.13-0.998) and use of the word "outcome" in the Results section (OR 0.23, 95% CI 0.082-0.65). After exclusion of nested case-control studies, the negative correlation between focus on a procedure
Accounting for noise when clustering biological data.
Sloutsky, Roman; Jimenez, Nicolas; Swamidass, S Joshua; Naegle, Kristen M
2013-07-01
Clustering is a powerful and commonly used technique that organizes and elucidates the structure of biological data. Clustering data from gene expression, metabolomics and proteomics experiments has proven to be useful at deriving a variety of insights, such as the shared regulation or function of biochemical components within networks. However, experimental measurements of biological processes are subject to substantial noise-stemming from both technical and biological variability-and most clustering algorithms are sensitive to this noise. In this article, we explore several methods of accounting for noise when analyzing biological data sets through clustering. Using a toy data set and two different case studies-gene expression and protein phosphorylation-we demonstrate the sensitivity of clustering algorithms to noise. Several methods of accounting for this noise can be used to establish when clustering results can be trusted. These methods span a range of assumptions about the statistical properties of the noise and can therefore be applied to virtually any biological data source.
GM2 gangliosidosis in a UK study of children with progressive neurodegeneration: 73 cases reviewed.
Smith, Nicholas J; Winstone, Anne Marie; Stellitano, Lesley; Cox, Timothy M; Verity, Christopher M
2012-02-01
To report the demographic, phenotypic, and time-to-diagnosis characteristics of children with GM2 gangliosidosis referred to the UK study of Progressive Intellectual and Neurological Deterioration. Case notification is made via monthly surveillance card, administered by the British Paediatric Surveillance Unit to all UK-based paediatricians; children with GM2 gangliosidosis were identified from cases satisfying inclusion in the UK study of Progressive Intellectual and Neurological Deterioration and analysed according to phenotypic and biochemical categories. Between May 1997 and January 2010, 73 individuals with GM2 gangliosidoses were reported: 40 with Tay-Sachs disease, 31 with Sandhoff disease, and two with GM2 activator protein deficiency. Together they account for 6% (73/1164) of all diagnosed cases of progressive intellectual and neurological deterioration. The majority (62/73) were sporadic index cases with no family history. Children of Pakistani ancestry were overrepresented in all subtypes, particularly juvenile Sandhoff disease, accounting for 10 of 11 notified cases. Infantile-onset variants predominated (55/73); the mean age at onset of symptoms was 6.2 and 4.7 months for infantile-onset Tay-Sachs and Sandhoff disease respectively, and 26.2 and 34.7 months for the corresponding juvenile-onset variants. Time to diagnosis averaged 7.4 months and 28.0 months in infantile- and juvenile-onset disease respectively. GM2 gangliosidosis is a significant cause of childhood neurodegenerative disease; timely diagnosis relies upon improved clinical recognition, which may be increasingly important as specific therapies become available. There is a potential benefit from the introduction of screening programmes for high-risk ethnic groups. © The Authors. Developmental Medicine & Child Neurology © 2011 Mac Keith Press.
ERIC Educational Resources Information Center
Berner, Ricahrd Olin
A case study approach is used to extensively examine the process by which the Federal Communications Commission (FCC) has regulated cable television. A chronological accounting of cable regulation suggests the constraints under which regulation has taken place. An examination of extra-agency groups which constrain the commission's regulatory…
ERIC Educational Resources Information Center
Forkosh-Baruch, Alona; Hershkovitz, Arnon
2012-01-01
The purpose of this study is to empirically examine cases in which Social Networking Sites (SNS) are being utilized for scholarly purposes by higher-education institutes in Israel. The research addresses questions regarding content patterns, activity patterns, and interactivity within Facebook and Twitter accounts of these institutes. Research…
Surviving as an English Teacher in the West: A Case Study of Iranian English Teachers in Australia
ERIC Educational Resources Information Center
Fotovatian, Sepideh
2010-01-01
This paper provides an account of social integration and professional recognition of non-English-speaking-background (NESB) teachers of English in Australia. The case study profiles two Iranian postgraduate students of English teaching in an Australian university and describes their struggle to construct a social and professional identity. The…
State funding for local public health: observations from six case studies.
Potter, Margaret A; Fitzpatrick, Tiffany
2007-01-01
The purpose of this study is to describe state funding of local public health within the context of state public health system types. These types are based on administrative relationships, legal structures, and relative proportion of state funding in local public health budgets. We selected six states representing various types and geographic regions. A case study for each state summarized available information and was validated by state public health officials. An analysis of the case studies reveals that the variability of state public health systems--even within a given type--is matched by variability in approaches to funding local public health. Nevertheless, some meaningful associations appear. For example, higher proportions of state funding occur along with higher levels of state oversight and the existence of local service mandates in state law. These associations suggest topics for future research on public health financing in relation to local accountability, local input to state priority-setting, mandated local services, and the absence of state funds for public health services in some local jurisdictions.
Where Are the Accounting Professors?
ERIC Educational Resources Information Center
Chang, Jui-Chin; Sun, Huey-Lian
2008-01-01
Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…
26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)
Code of Federal Regulations, 2011 CFR
2011-04-01
... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...
26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)
Code of Federal Regulations, 2010 CFR
2010-04-01
... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if... that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account limit... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...
Hemangiopericytoma in the central nervous system. A study of eight cases.
Mekni, A; Kourda, J; Chelly, I; Ferchichi, L; Bellil, K; Hammouda, K B; Kchir, N; Zitouna, M; Khaldi, M; Haouet, S
2008-02-01
Most hemangiopericytomas (HPC) are located in the musculoskeletal system and the skin, while the location in the central nervous system (CNS) is rare. The latter represents 2 to 4% in large series of meningeal tumors, thus accounting for less than 1% of all CNS tumors. In the central nervous system, tumors with a hemangiopericytomatous histolopathological pattern can be either hemangiopericytomas or solitary fibrous tumors. CNS-HPCs have a relentless tendency for local recurrence and metastases outside the CNS. Metastasis can also appear many years after adequate treatment of the primary tumor. We present a pathological study of eight patients with CNS-HPC and compare our results with corresponding published data. The CNS-HPC group consisted of three males and five females with a mean age of 36.75 years. The tumors were supratentorial in four cases, infratentorial in two cases, tentorial in one case and located in the spinal cord in the last one. Histologically, CNS-HPCs were similar to their soft tissue counterparts. One case demonstrated increased cellularity, marked nuclear hyperchromasia and marked cellular pleomorphism with infiltration of the cerebellum. All patients underwent surgery with gross-total resection in all cases. No patients received postoperative radiation therapy. Only four patients recurred locally after six, seven and eight months, and five years. Our study presents the pathological features of CNS-HPC as a distinct entity from both meningioma and solitary fibrous tumors. A comparative review of literature with our results is discussed.
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.
ERIC Educational Resources Information Center
Marks, Rachel
2014-01-01
This case-study, drawing on an unanticipated theme arising from a wider study of ability-grouping in primary mathematics, documents some of the consequences of educational triage in the final year of one primary school. The paper discusses how a process of educational triage, as a response to accountability pressures, is justified by teachers on…
Adequacy, Accountability, Autonomy and Equity in a Middle Eastern School Reform: The Case of Qatar
ERIC Educational Resources Information Center
Guarino, Cassandra M.; Tanner, Jeffery C.
2012-01-01
This study examines Qatar's recent and ambitious school reform in the early stages of its implementation against a set of four criteria for successful education systems drawn from guidelines developed by the international community: adequacy, accountability, autonomy and gender equity. We investigate both the initial structure of the reform and…
DOE Office of Scientific and Technical Information (OSTI.GOV)
Hupponen, M., E-mail: mari.hupponen@lut.fi; Grönman, K.; Horttanainen, M.
Highlights: • Environmental criteria for the MSW incineration location procurements are needed. • Focus should be placed on annual energy efficiency and on substitute fuels. • In SRF combustion it is crucial to know the share and the treatment of rejects. • The GWP of transportation is a small part of the total emissions. - Abstract: The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers themore » question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs’ perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is
A Case-control Study of Diphtheria in the High Incidence City of Hyderabad, India.
Allam, Ramesh Reddy; Uthappa, Chengappa Kechamada; Duerst, Rebecca; Sorley, Evan; Udaragudi, Prasada Rao; Kampa, Shankar; Dworkin, Mark S
2016-03-01
India accounts for approximately 72% of reported diphtheria cases globally, the majority of which occur in the state of Andhra Pradesh. The aim of this study is to better understand lack of knowledge on diphtheria vaccination and to determine factors associated with diphtheria and low knowledge and negative attitudes. We performed a 1:1 case-control study of hospitalized diphtheria cases in Hyderabad. Eligible case patients were 10 years of age or older, resided within the city of Hyderabad and were diagnosed with diphtheria per the case definition. Patients admitted to the hospital for nonrespiratory communicable diseases and residing in the same geographic region as that of cases were eligible for enrolment as controls : There were no statistical differences in disease outcome by gender, education, economic status and mean room per person sleeping in the house in case and control subjects. Not having heard of diphtheria (adjusted odds ratio: 3.56; 95% confidence intervals: 1.58-8.04] and not believing that vaccines can prevent people from getting diseases (adjusted odds ratio: 3.99; 95% confidence intervals: 1.18-13.45) remained significantly associated with diphtheria on multivariate analysis. To reduce the burden of diphtheria in India, further efforts to educate the public about diphtheria should be considered.
ERIC Educational Resources Information Center
Murphy, Francis S.
2005-01-01
Education of potential professional engineers should take account of the type of employment that they will eventually obtain. The quality of an engineering degree course can be judged by assessing whether the correct balance of "essential attributes" has been effectively obtained. This case study is concerned with assessing the balance…
[Management accounting in hospital setting].
Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B
1998-12-01
The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.
Case Study: Mini-Case Studies: Small Infusions of Active Learning for Large-Lecture Courses
ERIC Educational Resources Information Center
Carloye, Lisa
2017-01-01
In this article, the author introduces the usage of case studies to be an excellent method for engaging students through stories. The author notes she developed a series of mini-case studies that can be implemented, with a little advance preparation, within a 10- to 15-minute window during lecture. What makes them "mini" case studies?…
ERIC Educational Resources Information Center
Searson, Ruth; Hare, Dougal Julian; Sridharan, Sridhar
2013-01-01
In this study, a case of Dandy-Walker variant syndrome associated with trisomy 22 in a 17-year-old man is described. This is the first account of this combination in a person surviving into adulthood, and the neuropsychological and behavioural presentation is described in detail and a clinical formulation is presented for the benefit of…
Searson, Ruth; Hare, Dougal Julian; Sridharan, Sridhar
2013-06-01
In this study, a case of Dandy-Walker variant syndrome associated with trisomy 22 in a 17-year-old man is described. This is the first account of this combination in a person surviving into adulthood, and the neuropsychological and behavioural presentation is described in detail and a clinical formulation is presented for the benefit of researchers and clinicians.
Building blocks for social accountability: a conceptual framework to guide medical schools.
Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni
2016-08-26
This paper presents a conceptual framework developed from empirical evidence, to guide medical schools aspiring towards greater social accountability. Using a multiple case study approach, seventy-five staff, students, health sector representatives and community members, associated with four medical schools, participated in semi-structured interviews. Two schools were in Australia and two were in the Philippines. These schools were selected because they were aspiring to be socially accountable. Data was collected through on-site visits, field notes and a documentary review. Abductive analysis involved both deductive and inductive iterative theming of the data both within and across cases. The conceptual framework for socially accountable medical education was built from analyzing the internal and external factors influencing the selected medical schools. These factors became the building blocks that might be necessary to assist movement to social accountability. The strongest factor was the demands of the local workforce situation leading to innovative educational programs established with or without government support. The values and professional experiences of leaders, staff and health sector representatives, influenced whether the organizational culture of a school was conducive to social accountability. The wider institutional environment and policies of their universities affected this culture and the resourcing of programs. Membership of a coalition of socially accountable medical schools created a community of learning and legitimized local practice. Communities may not have recognized their own importance but they were fundamental for socially accountable practices. The bedrock of social accountability, that is, the foundation for all building blocks, is shared values and aspirations congruent with social accountability. These values and aspirations are both a philosophical understanding for innovation and a practical application at the health systems and
Aligning for accountable care: Strategic practices for change in accountable care organizations.
Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck
Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.
Federal Register 2010, 2011, 2012, 2013, 2014
2012-07-25
... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...
Pellicer-Martínez, Francisco; Martínez-Paz, José Miguel
2018-06-15
In the current study a method for the probabilistic accounting of the water footprint (WF) at the river basin level has been proposed and developed. It is based upon the simulation of the anthropised water cycle and combines a hydrological model and a decision support system. The methodology was carried out in the Segura River Basin (SRB) in South-eastern Spain, and four historical scenarios were evaluated (1998-2010-2015-2027). The results indicate that the WF of the river basin reached 5581 Mm 3 /year on average in the base scenario, with a high variability. The green component (3231 Mm 3 /year), mainly generated by rainfed crops (62%), was responsible for the great variability of the WF. The blue WF (1201 Mm 3 /year) was broken down into surface water (56%), renewable groundwater (20%) and non-renewable groundwater (24%), and it showed the generalized overexploitation of aquifers. Regarding the grey component (1150 Mm 3 /year), the study reveals that wastewater, especially phosphates (90%), was the main culprit producing water pollution in surface water bodies. The temporal evolution of the four scenarios highlighted the successfulness of the water treatment plans developed in the river basin, with a sharp decrease in the grey WF, as well as the stability of the WF and its three components in the future. So, the accounting of the three components of the WF in a basin was integrated into the management of water resources, it being possible to predict their evolution, their spatial characterisation and even their assessment in probabilistic terms. Then, the WF was incorporated into the set of indicators that usually is used in water resources management and hydrological planning. Copyright © 2018 Elsevier B.V. All rights reserved.
ERIC Educational Resources Information Center
Fitzgerald, Brian; Harmon, Lisa
Beginning in October 1987, Pelavin Associates conducted an exploratory study of consumer rights and accountability in postsecondary vocational-technical (PVT) programs for the U.S. Department of Education. The study focused on how effectively the governance structure--accreditation and federal and state regulation--ensures that consumer rights are…
Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni
2016-10-01
This paper addresses the question of how social accountability is conceptualised by staff, students and community members associated with four medical schools aspiring to be socially accountable in two countries. Using a multiple case study approach this research explored how contextual issues have influenced social accountability at four medical schools: two in Australia and two in the Philippines. This paper reports on how research participants understood social accountability. Seventy-five participants were interviewed including staff, students, health sector representatives and community members. Field notes were taken and a documentary analysis was completed. Overall there were three common understandings. Socially accountable medical education was about meeting workforce, community and health needs. Social accountability was also determined by the nature and content of programs the school implemented or how it operated. Finally, social accountability was deemed a personal responsibility. The broad consensus masked the divergent perspectives people held within each school. The assumption that social accountability is universally understood could not be confirmed from these data. To strengthen social accountability it is useful to learn from these institutions' experiences to contribute to the development of the theory and practice of activities within socially accountable medical schools.
26 CFR 48.4216(d)-1 - Sales of installment accounts.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Sales of installment accounts. 48.4216(d)-1... Manufacturers Taxes § 48.4216(d)-1 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a manufacturer, producer, or...
26 CFR 48.4216(d)-1 - Sales of installment accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales of installment accounts. 48.4216(d)-1... Manufacturers Taxes § 48.4216(d)-1 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a manufacturer, producer, or...
5 CFR 2606.207 - Accounting of disclosures.
Code of Federal Regulations, 2011 CFR
2011-01-01
... Section 2606.207 Administrative Personnel OFFICE OF GOVERNMENT ETHICS ORGANIZATION AND PROCEDURES PRIVACY...) The Office of Government Ethics or the other agency concerned will maintain an accounting of disclosures in cases where records about the data subject are disclosed from OGE's system of records except...
Strategic implementation and accountability: the case of the long-term care alliance.
Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen
2010-01-01
A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.
Cole, Stephen R.; Hudgens, Michael G.; Tien, Phyllis C.; Anastos, Kathryn; Kingsley, Lawrence; Chmiel, Joan S.; Jacobson, Lisa P.
2012-01-01
To estimate the association of antiretroviral therapy initiation with incident acquired immunodeficiency syndrome (AIDS) or death while accounting for time-varying confounding in a cost-efficient manner, the authors combined a case-cohort study design with inverse probability-weighted estimation of a marginal structural Cox proportional hazards model. A total of 950 adults who were positive for human immunodeficiency virus type 1 were followed in 2 US cohort studies between 1995 and 2007. In the full cohort, 211 AIDS cases or deaths occurred during 4,456 person-years. In an illustrative 20% random subcohort of 190 participants, 41 AIDS cases or deaths occurred during 861 person-years. Accounting for measured confounders and determinants of dropout by inverse probability weighting, the full cohort hazard ratio was 0.41 (95% confidence interval: 0.26, 0.65) and the case-cohort hazard ratio was 0.47 (95% confidence interval: 0.26, 0.83). Standard multivariable-adjusted hazard ratios were closer to the null, regardless of study design. The precision lost with the case-cohort design was modest given the cost savings. Results from Monte Carlo simulations demonstrated that the proposed approach yields approximately unbiased estimates of the hazard ratio with appropriate confidence interval coverage. Marginal structural model analysis of case-cohort study designs provides a cost-efficient design coupled with an accurate analytic method for research settings in which there is time-varying confounding. PMID:22302074
Case studies in Bayesian microbial risk assessments.
Kennedy, Marc C; Clough, Helen E; Turner, Joanne
2009-12-21
The quantification of uncertainty and variability is a key component of quantitative risk analysis. Recent advances in Bayesian statistics make it ideal for integrating multiple sources of information, of different types and quality, and providing a realistic estimate of the combined uncertainty in the final risk estimates. We present two case studies related to foodborne microbial risks. In the first, we combine models to describe the sequence of events resulting in illness from consumption of milk contaminated with VTEC O157. We used Monte Carlo simulation to propagate uncertainty in some of the inputs to computer models describing the farm and pasteurisation process. Resulting simulated contamination levels were then assigned to consumption events from a dietary survey. Finally we accounted for uncertainty in the dose-response relationship and uncertainty due to limited incidence data to derive uncertainty about yearly incidences of illness in young children. Options for altering the risk were considered by running the model with different hypothetical policy-driven exposure scenarios. In the second case study we illustrate an efficient Bayesian sensitivity analysis for identifying the most important parameters of a complex computer code that simulated VTEC O157 prevalence within a managed dairy herd. This was carried out in 2 stages, first to screen out the unimportant inputs, then to perform a more detailed analysis on the remaining inputs. The method works by building a Bayesian statistical approximation to the computer code using a number of known code input/output pairs (training runs). We estimated that the expected total number of children aged 1.5-4.5 who become ill due to VTEC O157 in milk is 8.6 per year, with 95% uncertainty interval (0,11.5). The most extreme policy we considered was banning on-farm pasteurisation of milk, which reduced the estimate to 6.4 with 95% interval (0,11). In the second case study the effective number of inputs was reduced
Khanassov, Vladimir; Vedel, Isabelle; Pluye, Pierre
2014-01-01
PURPOSE Results of case management designed for patients with dementia and their caregivers in community-based primary health care (CBPHC) were inconsistent. Our objective was to identify the relationships between key outcomes of case management and barriers to implementation. METHODS We conducted a systematic mixed studies review (including quantitative and qualitative studies). Literature search was performed in MEDLINE, PsycINFO, Embase, and Cochrane Library (1995 up to August 2012). Case management intervention studies were used to assess clinical outcomes for patients, service use, caregiver outcomes, satisfaction, and cost-effectiveness. Qualitative studies were used to examine barriers to case management implementation. Patterns in the relationships between barriers to implementation and outcomes were identified using the configurational comparative method. The quality of studies was assessed using the Mixed Methods Appraisal Tool. RESULTS Forty-three studies were selected (31 quantitative and 12 qualitative). Case management had a limited positive effect on behavioral symptoms of dementia and length of hospital stay for patients and on burden and depression for informal caregivers. Interventions that addressed a greater number of barriers to implementation resulted in increased number of positive outcomes. Results suggested that high-intensity case management was necessary and sufficient to produce positive clinical outcomes for patients and to optimize service use. Effective communication within the CBPHC team was necessary and sufficient for positive outcomes for caregivers. CONCLUSIONS Clinicians and managers who implement case management in CBPHC should take into account high-intensity case management (small caseload, regular proactive patient follow-up, regular contact between case managers and family physicians) and effective communication between case managers and other CBPHC professionals and services. PMID:25354410
Khanassov, Vladimir; Vedel, Isabelle; Pluye, Pierre
2014-01-01
Results of case management designed for patients with dementia and their caregivers in community-based primary health care (CBPHC) were inconsistent. Our objective was to identify the relationships between key outcomes of case management and barriers to implementation. We conducted a systematic mixed studies review (including quantitative and qualitative studies). Literature search was performed in MEDLINE, PsycINFO, Embase, and Cochrane Library (1995 up to August 2012). Case management intervention studies were used to assess clinical outcomes for patients, service use, caregiver outcomes, satisfaction, and cost-effectiveness. Qualitative studies were used to examine barriers to case management implementation. Patterns in the relationships between barriers to implementation and outcomes were identified using the configurational comparative method. The quality of studies was assessed using the Mixed Methods Appraisal Tool. Forty-three studies were selected (31 quantitative and 12 qualitative). Case management had a limited positive effect on behavioral symptoms of dementia and length of hospital stay for patients and on burden and depression for informal caregivers. Interventions that addressed a greater number of barriers to implementation resulted in increased number of positive outcomes. Results suggested that high-intensity case management was necessary and sufficient to produce positive clinical outcomes for patients and to optimize service use. Effective communication within the CBPHC team was necessary and sufficient for positive outcomes for caregivers. Clinicians and managers who implement case management in CBPHC should take into account high-intensity case management (small caseload, regular proactive patient follow-up, regular contact between case managers and family physicians) and effective communication between case managers and other CBPHC professionals and services. © 2014 Annals of Family Medicine, Inc.
Brief hypnotherapy of severe depression linked to sexual trauma: a case study.
Smith, William H
2004-07-01
Traumatic events of many sorts result in the now familiar symptoms of posttraumatic stress disorder (PTSD). Many accounts have been published of the helpful role of hypnosis in symptom amelioration when the symptom onset is immediate, or even delayed,following the trauma. For some patients, though, a virtual collapse of adaptive functioning occurs after long periods of relatively symptom-free functioning. For such individuals, the relevance of the earlier trauma to their current problems may not be recognized, either by those treating them or by themselves. This case study is an attempt to illustrate treatment strategies that may be helpful in such cases, based on a good treatment outcome with a seriously ill woman, where hypnosis was an integral part of a brief, but intensive, in patient treatment program.
Case Studies Behavior Modification.
ERIC Educational Resources Information Center
Wark, David M.
The case histories of five students enrolled in a university course in how to study are reported. The students ranged in age from 18 to 35, included two males and three females, and varied in school experience from no college in one case and some college in two cases to college degrees in two cases. Students were initially taught to chart their…
Risk factors for late onset gram-negative infections: a case-control study.
Samanta, Srabani; Farrer, Kate; Breathnach, Aodhan; Heath, Paul T
2011-01-01
To determine the incidence, mortality and risk factors for neonatal late onset gram-negative sepsis and meningitis (LOGNS). Retrospective case-control study. Tertiary neonatal unit in London. Consecutive inborn infants with late onset (>48 h of life) invasive gram-negative infections diagnosed between 1999 and 2005. Controls were healthy infants matched for gestation and time of admission to the neonatal unit. Clinical and risk factor data. 73 cases of LOGNS were identified of which 48 were inborn and included in the study (incidence 1.85/1000 live births). Enterobacter spp. (28%), Escherichia coli (27%) and Klebsiella spp. (21%) were the most common pathogens. The majority of infants were of very low birthweight (VLBW; 79%), and cases and controls were well matched (median gestation 26 weeks). Overall case death was 27% in cases versus 13.5% in controls (p=0.08). There was no significant difference between cases and controls regarding maternal risk factors. Mechanical ventilation, total parenteral nutrition (TPN) and its duration, presence of a central venous line and its duration, use of specific antibiotics and the occurrence of necrotising enterocolitis at or before the first positive culture were all significantly associated with case status in univariate analysis. In multivariate logistic regression analysis, only duration of TPN at or before first positive blood culture remained independently associated with LOGNS (p<0.001). LOGNS occurs predominantly in VLBW infants. When the influence of gestational age is accounted for, the only independent risk factor found for late onset gram-negative neonatal infections is the duration of TPN.
1999-06-22
Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and
Lipid Adjustment for Chemical Exposures: Accounting for Concomitant Variables
Li, Daniel; Longnecker, Matthew P.; Dunson, David B.
2013-01-01
Background Some environmental chemical exposures are lipophilic and need to be adjusted by serum lipid levels before data analyses. There are currently various strategies that attempt to account for this problem, but all have their drawbacks. To address such concerns, we propose a new method that uses Box-Cox transformations and a simple Bayesian hierarchical model to adjust for lipophilic chemical exposures. Methods We compared our Box-Cox method to existing methods. We ran simulation studies in which increasing levels of lipid-adjusted chemical exposure did and did not increase the odds of having a disease, and we looked at both single-exposure and multiple-exposures cases. We also analyzed an epidemiology dataset that examined the effects of various chemical exposures on the risk of birth defects. Results Compared with existing methods, our Box-Cox method produced unbiased estimates, good coverage, similar power, and lower type-I error rates. This was the case in both single- and multiple-exposure simulation studies. Results from analysis of the birth-defect data differed from results using existing methods. Conclusion Our Box-Cox method is a novel and intuitive way to account for the lipophilic nature of certain chemical exposures. It addresses some of the problems with existing methods, is easily extendable to multiple exposures, and can be used in any analyses that involve concomitant variables. PMID:24051893
ERIC Educational Resources Information Center
Fallek, Max
This collection of case studies is intended for use in a course in setting up a small business. The first, a case study of the process of setting up a service company, covers analyzing the pros and cons of starting one's own business, assessing the competition and local market, and selecting a site for and financing the business. The principal…
Natural Learning Case Study Archives
ERIC Educational Resources Information Center
Lawler, Robert W.
2015-01-01
Natural Learning Case Study Archives (NLCSA) is a research facility for those interested in using case study analysis to deepen their understanding of common sense knowledge and natural learning (how the mind interacts with everyday experiences to develop common sense knowledge). The database comprises three case study corpora based on experiences…
Zagonari, Fabio
2016-04-01
In this paper, I propose a general, consistent, and operational approach that accounts for ecosystem services in a decision-making context: I link ecosystem services to sustainable development criteria; adopt multi-criteria analysis to measure ecosystem services, with weights provided by stakeholders used to account for equity issues; apply both temporal and spatial discount rates; and adopt a technique to order performance of the possible solutions based on their similarity to an ideal solution (TOPSIS) to account for uncertainty about the parameters and functions. Applying this approach in a case study of an offshore research platform in Italy (CNR Acqua Alta) revealed that decisions depend non-linearly on the degree of loss aversion, to a smaller extent on a global focus (as opposed to a local focus), and to the smallest extent on social concerns (as opposed to economic or environmental concerns). Application of the general model to the case study leads to the conclusion that the ecosystem services framework is likely to be less useful in supporting decisions than in identifying the crucial features on which decisions depend, unless experts from different disciplines are involved, stakeholders are represented, and experts and stakeholders achieve mutual understanding. Copyright © 2016 Elsevier B.V. All rights reserved.
When Professions Shape Politics: The Case of Accountability in K-12 and Higher Education
ERIC Educational Resources Information Center
Mehta, Jal
2014-01-01
Professionalization is an important but overlooked dimension in education politics, particularly the politics of accountability. To isolate the importance of professionalization, this article compares accountability movements in K-12 education with similar movements in higher education. I draw on three pairs of reports that have sought to impose…
ERIC Educational Resources Information Center
Amdur, Lisa; Mero-Jaffe, Irit
2017-01-01
The study examined the interrelations between policymakers' intentions for test-based accountability policy and school agents' perceptions and actions with regard to this policy. Mixed methods were used and encompassed 24 policymakers, 80 school principals, 168 teachers and case studies of four schools. New institutional theory, including the…
The need for monetary information within corporate water accounting.
Burritt, Roger L; Christ, Katherine L
2017-10-01
A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.
ERIC Educational Resources Information Center
Trujillo, Tina M.
2013-01-01
This case study of an urban school board's experiences under high-stakes accountability demonstrates how the district leaders eschewed democratic governance processes in favor of autocratic behaviors. They possessed narrowly defined goals for teaching and learning that emphasized competitive, individualized means of achievement. Their decision…
Adaptation of Chain Event Graphs for use with Case-Control Studies in Epidemiology.
Keeble, Claire; Thwaites, Peter Adam; Barber, Stuart; Law, Graham Richard; Baxter, Paul David
2017-09-26
Case-control studies are used in epidemiology to try to uncover the causes of diseases, but are a retrospective study design known to suffer from non-participation and recall bias, which may explain their decreased popularity in recent years. Traditional analyses report usually only the odds ratio for given exposures and the binary disease status. Chain event graphs are a graphical representation of a statistical model derived from event trees which have been developed in artificial intelligence and statistics, and only recently introduced to the epidemiology literature. They are a modern Bayesian technique which enable prior knowledge to be incorporated into the data analysis using the agglomerative hierarchical clustering algorithm, used to form a suitable chain event graph. Additionally, they can account for missing data and be used to explore missingness mechanisms. Here we adapt the chain event graph framework to suit scenarios often encountered in case-control studies, to strengthen this study design which is time and financially efficient. We demonstrate eight adaptations to the graphs, which consist of two suitable for full case-control study analysis, four which can be used in interim analyses to explore biases, and two which aim to improve the ease and accuracy of analyses. The adaptations are illustrated with complete, reproducible, fully-interpreted examples, including the event tree and chain event graph. Chain event graphs are used here for the first time to summarise non-participation, data collection techniques, data reliability, and disease severity in case-control studies. We demonstrate how these features of a case-control study can be incorporated into the analysis to provide further insight, which can help to identify potential biases and lead to more accurate study results.
The making of nursing practice law in Lebanon: a policy analysis case study.
El-Jardali, Fadi; Hammoud, Rawan; Younan, Lina; Nuwayhid, Helen Samaha; Abdallah, Nadine; Alameddine, Mohammad; Bou-Karroum, Lama; Salman, Lana
2014-09-05
Evidence-informed decisions can strengthen health systems, improve health, and reduce health inequities. Despite the Beijing, Montreux, and Bamako calls for action, literature shows that research evidence is underemployed in policymaking, especially in the East Mediterranean region (EMR). Selecting the draft nursing practice law as a case study, this policy analysis exercise aims at generating in-depth insights on the public policymaking process, identifying the factors that influence policymaking and assessing to what extent evidence is used in this process. This study utilized a qualitative research design using a case study approach and was conducted in two phases: data collection and analysis, and validation. In the first phase, data was collected through key informant interviews that covered 17 stakeholders. In the second phase, a panel discussion was organized to validate the findings, identify any gaps, and gain insights and feedback of the panelists. Thematic analysis was conducted and guided by the Walt & Gilson's "Policy Triangle Framework" as themes were categorized into content, actors, process, and context. Findings shed light on the complex nature of health policymaking and the unstructured approach of decision making. This study uncovered the barriers that hindered the progress of the draft nursing law and the main barriers against the use of evidence in policymaking. Findings also uncovered the risk involved in the use of international recommendations without the involvement of stakeholders and without accounting for contextual factors and implementation barriers. Findings were interpreted within the context of the Lebanese political environment and the power play between stakeholders, taking into account equity considerations. This policy analysis exercise presents findings that are helpful for policymakers and all other stakeholders and can feed into revising the draft nursing law to reach an effective alternative that is feasible in Lebanon. Our
Water Accounting Priorities in the American West
NASA Astrophysics Data System (ADS)
Hanak, E.
2017-12-01
In regions facing water scarcity, understanding the water balance sheet—how much there is, who has claims to it, and what is actually being "spent"—is key to effectively managing supplies to meet a wide range of societal goals. This is a common challenge across the American West, a region needing to balance the water demands of large irrigated agricultural sectors, growing urban populations, and declining aquatic ecosystems—in a context of increasingly variable, and in some cases diminishing, water supplies. Many local urban water utilities, and some irrigation water suppliers, have developed sophisticated data systems for tracking water availability and use within their systems. But there are still major gaps in essential metrics at the scale of watersheds and river basins. On the supply side, key issues include understanding groundwater availability and surface-groundwater interactions. On the demand side, the biggest challenges relate to understanding groundwater use and return flows—the water that is returned to rivers or aquifers and is available for reuse. In addition, most states lack consistent accounting and data standards for sharing water availability, claims, and use information—and transparent systems for reporting information to users in ways that facilitates oversight and flexible tools such as water trading. Drawing on a detailed study of water accounting in 12 western states and 2 countries with similar water challenges (Escriva Bou et al. 2016, Accounting for Water in Dry Regions: A Comparative Review, Public Policy Institute of California), this talk provides insights on best practices that can help fill critical water accounting gaps.
ERIC Educational Resources Information Center
Mikkelsen, Kim Sass
2017-01-01
Contemporary case studies rely on verbal arguments and set theory to build or evaluate theoretical claims. While existing procedures excel in the use of qualitative information (information about kind), they ignore quantitative information (information about degree) at central points of the analysis. Effectively, contemporary case studies rely on…
ERIC Educational Resources Information Center
State Educational Technology Directors Association, 2012
2012-01-01
The State Educational Technology Directors Association (SETDA) published a series of case studies from 28 states to showcase examples of how ARRA EETT ("American Recovery and Reinvestment Act of 2009 Enhancing Education Through Technology") grant funds have impacted teaching and learning. SETDA collected data for the case studies through…
Analytical study of effect of casing treatment on performance of a multistage compressor
NASA Technical Reports Server (NTRS)
Snyder, R. W.; Blade, R. J.
1972-01-01
The simulation was based on individual stage pressure and efficiency maps. These maps were modified to account for casing treatment effects on the individual stage characteristics. The individual stage maps effects on overall compressor performance were observed. The results show that to improve the performance of the compressor in its normal operating range, casing treatment of the rear stages is required.
Takebayashi, T; Varsier, N; Kikuchi, Y; Wake, K; Taki, M; Watanabe, S; Akiba, S; Yamaguchi, N
2008-02-12
In a case-control study in Japan of brain tumours in relation to mobile phone use, we used a novel approach for estimating the specific absorption rate (SAR) inside the tumour, taking account of spatial relationships between tumour localisation and intracranial radiofrequency distribution. Personal interviews were carried out with 88 patients with glioma, 132 with meningioma, and 102 with pituitary adenoma (322 cases in total), and with 683 individually matched controls. All maximal SAR values were below 0.1 W kg(-1), far lower than the level at which thermal effects may occur, the adjusted odds ratios (ORs) for regular mobile phone users being 1.22 (95% confidence interval (CI): 0.63-2.37) for glioma and 0.70 (0.42-1.16) for meningioma. When the maximal SAR value inside the tumour tissue was accounted for in the exposure indices, the overall OR was again not increased and there was no significant trend towards an increasing OR in relation to SAR-derived exposure indices. A non-significant increase in OR among glioma patients in the heavily exposed group may reflect recall bias.
Vocal Fold Bowing in Elderly Male Monozygotic Twins: A Case Study
Tanner, Kristine; Sauder, Cara; Thibeault, Susan L.; Dromey, Christopher; Smith, Marshall E.
2009-01-01
Objectives This study examined case histories, diagnostic features, and treatment response in two 79-year-old male monozygotic (identical) twins with vocal fold bowing, exploring both genetic and environmental factors. Study Design Case study. Methods DNA concordance was examined via cheek swab. Case histories, videostroboscopy, auditory- and visual-perceptual assessment, electromyography, acoustic measures, and Voice Handicap ratings were undertaken. Both twins underwent surgical intervention and subsequent voice therapy. Results Monozygosity was confirmed for DNA polymorphisms, with 10 of 10 concordance for STR DNA markers. For both twins, auditory and visual-perceptual assessments indicated severe bowing, hoarseness and breathiness, although Twin 1 was judged to be extremely severe. Differences in RMS amplitudes were observed for TA and LCA muscles, with smaller relative amplitudes observed for the Twin 1 versus Twin 2. No consistent voice improvement was observed following surgical intervention(s), despite improved mid-membranous vocal fold closure. Marked reductions in Voice Handicap Index total scores were observed following behavioral voice therapy, coinciding with increased mid-membranous and posterior laryngeal (interarytenoid) glottal closure. No substantive differences in acoustic measures were observed. Conclusions Vocal fold bowing was more severe for Twin 1 versus Twin 2 despite identical heritability factors. Overall voice improvement with treatment was greater for Twin 2 than Twin 1. Environmental factors might partially account for the differences observed between the twins, including variability in their responsiveness to behavioral voice therapy. Voice therapy was useful in improving mid-membranous and posterior laryngeal closure, although dysphonia remained severe in both cases. PMID:19664899
IVHS institutional issues and case studies : ADVANCE case study
DOT National Transportation Integrated Search
1994-04-01
This operational test case study is one of six performed in response to a Volpe National Transportation Systems Center technical task directive (TTD) to Science Applications International Corporation (SAIC) entitled, IVHS Institutional Issues and ...
Energy-efficient building design in cold climates: Schools as a case study
NASA Astrophysics Data System (ADS)
Rangel Ruiz, Rocio
Buildings account for great amounts of greenhouse gas emissions. In terms of energy, buildings account for one third of the total amount of energy used in the country every year! Schools account for 14 percent of the energy used annually in commercial and institutional buildings. Further, schools are one of the most commonly constructed building types in Canada and spaces such as classrooms are often duplicated. This makes them preferred candidates for the research that was undertaken where energy-efficient solutions that can be transferred to different school designs were derived. Throughout the study, the Commercial Building Incentive Program (CBIP) was used as a benchmark. The objectives of the study were to demonstrate energy-efficient concepts, provide a case study to evaluate solutions, develop typological models and provide an understanding of the innovation process. The technological and societal aspects of the energy-efficient design were addressed. With respect to the technological aspects, the first step was the analysis of conventional design using a school in Calgary as a case study. The optimization of conventional design was undertaken using computer modeling to identify best practice solutions. Aspects that were included in the studies were lighting design, envelope characteristics, HVAC systems and building plant systems. The inclusion of passive design included the analysis of daylighting and natural ventilation. Computer modeling was used to assess daylighting in classrooms with unilateral and bilateral daylighting. Illuminance levels, glare and light distribution were evaluated. The study of natural ventilation was undertaken using literature review. Airflow and outdoor temperatures were the focus to identify solutions that could be incorporated into the design of classrooms. It was concluded that achieving excellence in energy efficiency in schools could be achieved using readily available technologies. Energy savings of up to 63 percent better
Case Study: Guidelines for Producing Videos to Accompany Flipped Cases
ERIC Educational Resources Information Center
Prud'homme-Généreux, Annie; Schiller, Nancy A.; Wild, John H.; Herreid, Clyde Freeman
2017-01-01
Three years ago, the "National Center for Case Study Teaching in Science" (NCCSTS) was inspired to merge the case study and flipped classroom approaches. The resulting project aimed to create the materials required to teach a flipped course in introductory biology by assigning videos as homework and case studies in the classroom. Three…
Associations and propositions: the case for a dual-process account of learning in humans.
McLaren, I P L; Forrest, C L D; McLaren, R P; Jones, F W; Aitken, M R F; Mackintosh, N J
2014-02-01
We review evidence that supports the conclusion that people can and do learn in two distinct ways - one associative, the other propositional. No one disputes that we solve problems by testing hypotheses and inducing underlying rules, so the issue amounts to deciding whether there is evidence that we (and other animals) also rely on a simpler, associative system, that detects the frequency of occurrence of different events in our environment and the contingencies between them. There is neuroscientific evidence that associative learning occurs in at least some animals (e.g., Aplysia californica), so it must be the case that associative learning has evolved. Since both associative and propositional theories can in principle account for many instances of successful learning, the problem is then to show that there are at least some cases where the two classes of theory predict different outcomes. We offer a demonstration of cue competition effects in humans under incidental conditions as evidence against the argument that all such effects are based on cognitive inference. The latter supposition would imply that if the necessary information is unavailable to inference then no cue competition should occur. We then discuss the case of unblocking by reinforcer omission, where associative theory predicts an irrational solution to the problem, and consider the phenomenon of the Perruchet effect, in which conscious expectancy and conditioned response dissociate. Further discussion makes use of evidence that people will sometimes provide one solution to a problem when it is presented to them in summary form, and another when they are presented in rapid succession with trial-by trial information. We also demonstrate that people trained on a discrimination may show a peak shift (predicted by associative theory), but given the time and opportunity to detect the relationships between S+ and S-, show rule-based behavior instead. Finally, we conclude by presenting evidence that
ERIC Educational Resources Information Center
Morales, Lucía
2011-01-01
This study explores the use of clickers as a tool to support, encourage and motivate critical thinking in higher education students. A case study was carried out with a cohort of undergraduate students undertaking the BSc. in Accounting and Finance during the academic year 2009/10, where corporate finance was a major component. Since the students…
FLIPPED: A Case Study in Fundamental of Accounting in Malaysian Polytechnic
ERIC Educational Resources Information Center
Jamaludin, Rozinah; Osman, Siti Zuraidah Md; Yusof, Wan Mustaffa Wan; Jasni, Nur Farrah Azwa
2016-01-01
The new pedagogical flipped classroom was designed, developed and implemented using Flexible environments, Learning culture, Intentional content, Professional educators, Progressive activities, Engaging experiences, and Diversified platforms, also known as the FLIPPED model. The objective of this study is to investigate the effect of student…
18 CFR 367.1420 - Account 142, Customer accounts receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...
ERIC Educational Resources Information Center
McCarthy, Maureen E.; And Others
Designed to provide private sector employers with the practical information necessary to select and then to design and implement work sharing arrangements, this book presents case studies of some 36 work sharing programs. Topics covered in the case studies include the circumstances leading to adoption of the program, details of compensation and…
An Accounting Writing Proficiency Survey
ERIC Educational Resources Information Center
Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.
2011-01-01
Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…
ERIC Educational Resources Information Center
Ort, Jennifer Ann
2016-01-01
To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…
Federal Register 2010, 2011, 2012, 2013, 2014
2010-06-16
... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...
Excel in the Accounting Curriculum: Perceptions from Accounting Professors
ERIC Educational Resources Information Center
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…
Associations between heavy episodic drinking and alcohol related injuries: a case control study
2013-01-01
Background Alcohol is a significant risk factor for injuries. This study addresses 1) whether the risk of alcohol related injury increases with frequency of heavy episodic drinking (HED) in a linear fashion, and 2) whether a small group of high risk drinkers accounts for the majority of alcohol related injuries. Methods We applied a case – control design. Cases were BAC positive injured patients (n = 534) and controls were respondents to a general population survey in Norway (n = 1947). Age and gender adjusted association between self-reported past year HED frequency and alcohol related injury risk was estimated in logistic regression models for all alcohol related injuries and for violence injuries and accident injuries separately. Results An increase in HED was associated with an increase in risk of alcohol related injury, resembling a linear risk function. The small fraction of high risk drinkers (6.6%) accounted for 41.6% of all alcohol related injuries, thus lending support to the validity of the prevention paradox. Conclusion There is a strong relationship between frequency of heavy episodic drinking and risk of alcohol related injuries, yet the majority of alcohol related injuries are found among drinkers who are not in the high risk group. PMID:24228707
ERIC Educational Resources Information Center
Munoz, Marco A.; Rodosky, Robert J.
2011-01-01
This case study provides an illustration of the heuristic practices of a high-performing research department, which in turn, will help build much needed models applicable in the context of large urban districts. This case study examines the accountability, planning, evaluation, testing, and research functions of a research department in a large…
ERIC Educational Resources Information Center
Van Acker, Teresa A.
2013-01-01
Public Montessori schools have grown in number significantly in the United States. This case study chronicles the journey of teachers as they navigate the tension of balancing the Montessori approach with an accountability Standards model. Although Montessori may be in demand among parents in the nation, exhibited by the increase in public…
Case Study: A Picture Worth a Thousand Words? Making a Case for Video Case Studies
ERIC Educational Resources Information Center
Pai, Aditi
2014-01-01
A picture, they say, is worth a thousand words. If a mere picture is worth a thousand words, how much more are "moving pictures" or videos worth? The author poses this not merely as a rhetorical question, but because she wishes to make a case for using videos in the traditional case study method. She recommends four main approaches of…
Media accounts of unintentional child injury deaths in New Zealand: a teachable moment?
John, Savesh; Kool, Bridget
2017-09-01
To review media accounts of fatal child unintentional injury events reported in leading New Zealand newspapers for their completeness and potential to deliver evidence-based injury prevention messages. Media accounts of fatal unintentional child (0-14 years) injury events in New Zealand's four largest newspapers between 2011 and 2015 were reviewed. Variables of interest included: date, mechanism of injury and victim details. The article prominence, presence of prevention messages and case ascertainment for the two leading causes of death (2011 to 2013 only) were evaluated. Two hundred and forty-two media accounts detailing 122 fatal child injury events (133 deaths) were located for the five-year period. The most common causes of injury were transport-related (56%) and drownings (21%). Only 20% (n=49) of accounts included clear prevention messages. Just over 33% of accounts included images and 66% were located within the first three pages. Case ascertainment in the media accounts was complete for all transport deaths and all but one drowning. The low frequency of prevention messages in the media accounts reviewed highlights a missed opportunity for the dissemination of prevention messages to the New Zealand public. The findings confirm the utility of these accounts as a timely source of fatal child injury information.
Study on Practicality of Tax Law Course in Accounting Major
ERIC Educational Resources Information Center
Wang, Lixia; Chang, Zhongxin
2011-01-01
Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…
Broadening GHG accounting with LCA: application to a waste management business unit.
Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle
2009-11-01
In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.
Nikoloulopoulos, Aristidis K
2017-10-01
A bivariate copula mixed model has been recently proposed to synthesize diagnostic test accuracy studies and it has been shown that it is superior to the standard generalized linear mixed model in this context. Here, we call trivariate vine copulas to extend the bivariate meta-analysis of diagnostic test accuracy studies by accounting for disease prevalence. Our vine copula mixed model includes the trivariate generalized linear mixed model as a special case and can also operate on the original scale of sensitivity, specificity, and disease prevalence. Our general methodology is illustrated by re-analyzing the data of two published meta-analyses. Our study suggests that there can be an improvement on trivariate generalized linear mixed model in fit to data and makes the argument for moving to vine copula random effects models especially because of their richness, including reflection asymmetric tail dependence, and computational feasibility despite their three dimensionality.
ERIC Educational Resources Information Center
Abeysekera, Indra
2011-01-01
This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…
2011-01-01
Introduction Responsible governance is crucial to national development and a catalyst for achieving the Millennium Development Goals. To date, governance seems to have been a neglected issue in the field of human resources for health (HRH), which could be an important reason why HRH policy formulation and implementation is often poor. This article aims to describe how governance issues have influenced HRH policy development and to identify governance strategies that have been used, successfully or not, to improve HRH policy implementation in low- and middle-income countries (LMIC). Methods We performed a descriptive literature review of HRH case studies which describe or evaluate a governance-related intervention at country or district level in LMIC. In order to systematically address the term 'governance' a framework was developed and governance aspects were regrouped into four dimensions: 'performance', 'equity and equality', 'partnership and participation' and 'oversight'. Results and discussion In total 16 case studies were included in the review and most of the selected studies covered several governance dimensions. The dimension 'performance' covered several elements at the core of governance of HRH, decentralization being particularly prominent. Although improved equity and/or equality was, in a number of interventions, a goal, inclusiveness in policy development and fairness and transparency in policy implementation did often not seem adequate to guarantee the corresponding desirable health workforce scenario. Forms of partnership and participation described in the case studies are numerous and offer different lessons. Strikingly, in none of the articles was 'partnerships' a core focus. A common theme in the dimension of 'oversight' is local-level corruption, affecting, amongst other things, accountability and local-level trust in governance, and its cultural guises. Experiences with accountability mechanisms for HRH policy development and implementation
Dieleman, Marjolein; Shaw, Daniel Mp; Zwanikken, Prisca
2011-04-12
Responsible governance is crucial to national development and a catalyst for achieving the Millennium Development Goals. To date, governance seems to have been a neglected issue in the field of human resources for health (HRH), which could be an important reason why HRH policy formulation and implementation is often poor. This article aims to describe how governance issues have influenced HRH policy development and to identify governance strategies that have been used, successfully or not, to improve HRH policy implementation in low- and middle-income countries (LMIC). We performed a descriptive literature review of HRH case studies which describe or evaluate a governance-related intervention at country or district level in LMIC. In order to systematically address the term 'governance' a framework was developed and governance aspects were regrouped into four dimensions: 'performance', 'equity and equality', 'partnership and participation' and 'oversight'. In total 16 case studies were included in the review and most of the selected studies covered several governance dimensions. The dimension 'performance' covered several elements at the core of governance of HRH, decentralization being particularly prominent. Although improved equity and/or equality was, in a number of interventions, a goal, inclusiveness in policy development and fairness and transparency in policy implementation did often not seem adequate to guarantee the corresponding desirable health workforce scenario. Forms of partnership and participation described in the case studies are numerous and offer different lessons. Strikingly, in none of the articles was 'partnerships' a core focus. A common theme in the dimension of 'oversight' is local-level corruption, affecting, amongst other things, accountability and local-level trust in governance, and its cultural guises. Experiences with accountability mechanisms for HRH policy development and implementation were lacking. This review shows that the term
How automated access verification can help organizations demonstrate HIPAA compliance: A case study.
Hill, Linda
2006-01-01
This case study of Sharp HealthCare takes an in depth look at how the organization has embedded security policies into its business process and automated workflow to ensure users are granted only the IT access that is necessary for them to perform their jobs and to ensure patient privacy Some of the most pressing audit and compliance concerns in healthcare organizations today revolve around the need to constantly review and give an account for users' IT access. The need for this at Sharp is exacerbated because of the high rate of change within the organization and the large percentage of non-employee staff such as traveling nurses moving throughout hospital departments on their rotations. By implementing a software solution to verify the accuracy of user access rights or automatically initiate appropriate corrective actions, Sharp is now able to extend the responsibility and accountability for compliance to the most appropriate resources.
International Accounting and the Accounting Educator.
ERIC Educational Resources Information Center
Laribee, Stephen F.
The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…
Theoretical pluralism in psychoanalytic case studies.
Willemsen, Jochem; Cornelis, Shana; Geerardyn, Filip M; Desmet, Mattias; Meganck, Reitske; Inslegers, Ruth; Cauwe, Joachim M B D
2015-01-01
The aim of this study is to provide an overview of the scientific activity of different psychoanalytic schools of thought in terms of the content and production of case studies published on ISI Web of Knowledge. Between March 2013 and November 2013, we contacted all case study authors included in the online archive of psychoanalytic and psychodynamic case studies (www.singlecasearchive.com) to inquire about their psychoanalytic orientation during their work with the patient. The response rate for this study was 45%. It appears that the two oldest psychoanalytic schools, Object-relations psychoanalysis and Ego psychology or "Classical psychoanalysis" dominate the literature of published case studies. However, most authors stated that they feel attached to two or more psychoanalytic schools of thought. This confirms that the theoretical pluralism in psychoanalysis stretches to the field of single case studies. The single case studies of each psychoanalytic school are described separately in terms of methodology, patient, therapist, or treatment features. We conclude that published case studies features are fairly similar across different psychoanalytic schools. The results of this study are not representative of all psychoanalytic schools, as some do not publish their work in ISI ranked journals.
Theoretical pluralism in psychoanalytic case studies
Willemsen, Jochem; Cornelis, Shana; Geerardyn, Filip M.; Desmet, Mattias; Meganck, Reitske; Inslegers, Ruth; Cauwe, Joachim M. B. D.
2015-01-01
The aim of this study is to provide an overview of the scientific activity of different psychoanalytic schools of thought in terms of the content and production of case studies published on ISI Web of Knowledge. Between March 2013 and November 2013, we contacted all case study authors included in the online archive of psychoanalytic and psychodynamic case studies (www.singlecasearchive.com) to inquire about their psychoanalytic orientation during their work with the patient. The response rate for this study was 45%. It appears that the two oldest psychoanalytic schools, Object-relations psychoanalysis and Ego psychology or “Classical psychoanalysis” dominate the literature of published case studies. However, most authors stated that they feel attached to two or more psychoanalytic schools of thought. This confirms that the theoretical pluralism in psychoanalysis stretches to the field of single case studies. The single case studies of each psychoanalytic school are described separately in terms of methodology, patient, therapist, or treatment features. We conclude that published case studies features are fairly similar across different psychoanalytic schools. The results of this study are not representative of all psychoanalytic schools, as some do not publish their work in ISI ranked journals. PMID:26483725
Teaching astronomy with case studies
NASA Astrophysics Data System (ADS)
Slater, Timothy F.
2015-11-01
Breaking the students into small, collaborative learning groups to solve a meaningful task together is one of the most successful and fully evaluated teaching techniques implemented over the last century. Although there are many ways to accomplish small group learning, a long-standing and consistently successful collaborative class activity is to use the case study teaching strategy. The use of case studies is common in medical schools and law schools, but not so common in the teaching of astronomy. Case studies create meaningful conversations among students and with the professor by focusing on life-like dilemmas to be solved. Case study tasks ask audience members to synthesize several ideas or evaluate scenarios that have not been explicitly presented to them in the lecture or in available readings.
17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...
Depreciation Accounting in the Uniform Chart of Accounts.
1982-12-01
footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm
ERIC Educational Resources Information Center
O'Malley, Michael P.; Roseboro, Donyell L.; Hunt, John
2012-01-01
This instrumental case study reviews the 1994-2004 period of state financial oversight in East St. Louis, Illinois School District 189, with a secondary review of the initial years of NCLB implementation. Although the oversight panel's fiscal management did generate financial stability, case findings indicate that its accountability processes did…
Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.
ERIC Educational Resources Information Center
Tidwell, Sam B.
This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…
PLATO Instruction for Elementary Accounting.
ERIC Educational Resources Information Center
McKeown, James C.
A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…
Accounting Employers' Expectations--The Ideal Accounting Graduates
ERIC Educational Resources Information Center
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…
Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education
ERIC Educational Resources Information Center
Meier, Heidi Hylton; Smith, Deborah Drummond
2016-01-01
This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…
ERIC Educational Resources Information Center
Paisey, Catriona; Paisey, Nicholas J.
2007-01-01
Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…
CONTROL FUNCTION ASSISTED IPW ESTIMATION WITH A SECONDARY OUTCOME IN CASE-CONTROL STUDIES.
Sofer, Tamar; Cornelis, Marilyn C; Kraft, Peter; Tchetgen Tchetgen, Eric J
2017-04-01
Case-control studies are designed towards studying associations between risk factors and a single, primary outcome. Information about additional, secondary outcomes is also collected, but association studies targeting such secondary outcomes should account for the case-control sampling scheme, or otherwise results may be biased. Often, one uses inverse probability weighted (IPW) estimators to estimate population effects in such studies. IPW estimators are robust, as they only require correct specification of the mean regression model of the secondary outcome on covariates, and knowledge of the disease prevalence. However, IPW estimators are inefficient relative to estimators that make additional assumptions about the data generating mechanism. We propose a class of estimators for the effect of risk factors on a secondary outcome in case-control studies that combine IPW with an additional modeling assumption: specification of the disease outcome probability model. We incorporate this model via a mean zero control function. We derive the class of all regular and asymptotically linear estimators corresponding to our modeling assumption, when the secondary outcome mean is modeled using either the identity or the log link. We find the efficient estimator in our class of estimators and show that it reduces to standard IPW when the model for the primary disease outcome is unrestricted, and is more efficient than standard IPW when the model is either parametric or semiparametric.
New Frontiers: Training Forensic Accountants within the Accounting Program
ERIC Educational Resources Information Center
Ramaswamy, Vinita
2007-01-01
Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…
Case Studies in Wilderness Medicine.
ERIC Educational Resources Information Center
Gray, Melissa; Tarter, Shana Lee
Five case studies explore issues in wilderness medicine, with emphasis on evacuation decision making. The cases describe medical problems encountered during wilderness trips involving college or high school students. In each case, the situation and facts of the case are outlined, including the patient's medical history and vital signs, and at…
Children's experiences of domestic violence and abuse: Siblings' accounts of relational coping.
Callaghan, Jane E M; Alexander, Joanne H; Sixsmith, Judith; Fellin, Lisa C
2016-10-01
This article explores how children see their relationships, particularly their sibling relationships, in families affected by domestic violence (DV) and how relationality emerges in their accounts as a resource to build an agentic sense of self. The 'voice' of children is largely absent from the DV literature, which typically portrays them as passive, damaged and relationally incompetent. Children's own understandings of their relational worlds are often overlooked, and consequently, existing models of children's social interactions give inadequate accounts of their meaning-making-in-context. Drawn from a larger study of children's experiences of DV and abuse, this article uses two case studies of sibling relationships to explore young people's use of relational resources, for coping with violence in the home. The article explores how relationality and coping intertwine in young people's accounts and disrupts the taken-for-granted assumption that children's 'premature caring' or 'parentification' is (only) pathological in children's responses to DV. This has implications for understanding young people's experiences in the present and supporting their capacity for relationship building in the future. © The Author(s) 2015.
Proton beam therapy and accountable care: the challenges ahead.
Elnahal, Shereef M; Kerstiens, John; Helsper, Richard S; Zietman, Anthony L; Johnstone, Peter A S
2013-03-15
Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coverage (daily revenues - daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for those facilities focused primarily on treating noncomplex cases
Proton Beam Therapy and Accountable Care: The Challenges Ahead
DOE Office of Scientific and Technical Information (OSTI.GOV)
Elnahal, Shereef M., E-mail: selnahal@partners.org; Kerstiens, John; Helsper, Richard S.
2013-03-15
Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coveragemore » (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for
76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs
Federal Register 2010, 2011, 2012, 2013, 2014
2011-08-26
... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...
Long-Run Success in the Accounting Profession: A Study of Student Perceptions
ERIC Educational Resources Information Center
Carrington, Linda; Harwell, Jeff; Morris, Philip
2009-01-01
Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced…
18 CFR 367.1840 - Account 184, Clearing accounts.
Code of Federal Regulations, 2010 CFR
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...
18 CFR 367.2320 - Account 232, Accounts payable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
Why Don't Accounting Students like AIS?
ERIC Educational Resources Information Center
Vatanasakdakul, Savanid; Aoun, Chadi
2011-01-01
Purpose: The demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing…
Accounting Education for the Non-Accountant.
ERIC Educational Resources Information Center
Spiceland, J. David
1983-01-01
The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)
Accountability, California Style: Counting or Accounting?
ERIC Educational Resources Information Center
Russell, Michael; Higgins, Jennifer; Raczek, Anastasia
2004-01-01
Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…
An accountable fistula management treatment plan.
Thompson, Mary Jo; Epanomeritakis, Emanuel
An accountable fistula management treatment plan focuses on combining effective medical and nursing treatment with effective and efficient pouching technique and equipment to ensure patient comfort. Small bowel fistula following abdominal surgery can provide challenges in patients' medical and nursing management. This article describes a case study of the successful medical and nursing management of a patient post-abdominal surgery. Within days of surgery a small bowel fistula formed within an abdominal wound. Medical management involved the use of total parenteral nutrition, electrolyte balance management, nil orally and Sandostatin medication. The nursing interventions comprised accurate intake and output measurement, effective and efficient pouching systems and appropriate psychological care. The medical and nursing interventions provided during the healing process are outlined together with the assessment and evaluation of a new innovative wound management pouch. This system proved invaluable in the successful containment of a high small bowel effluent and skin preservation. In an attempt to share best practice a pictorial guide is provided to demonstrate the correct application of the pouching system and technique. This article provides details of an accountable fistula management treatment plan which resulted in the successful spontaneous closure of the small bowel fistula coupled with excellent cost-effectiveness and patient comfort.
Odontogenic cysts: a clinicopathological study of 507 cases.
Avelar, Rafael L; Antunes, Antonio A; Carvalho, Ricardo W F; Bezerra, Paulo G C F; Oliveira Neto, Patrício J; Andrade, Emanuel S S
2009-12-01
The purpose of this study was to determine the prevalence of odontogenic cysts at the Pernambuco School of Dentistry - Universidade de Pernambuco (Brazil) and compare this prevalence with other international studies. Data for the study were obtained from reports of patients diagnosed with odontogenic cysts between 1992 and 2007. Case records of patients who fit the Histological Classification of the World Health Organization (2005) were included. The following variables were analyzed: gender, age group, anatomical location, histological type and ethnic background. Odontogenic cysts accounted for 9.94% of all lesions biopsied throughout the study period. Mean patient age was 28.9 years and 57.6% of the patients were males (P > 0.05). Radicular cyst was the most prevalent histological type (52.2%), followed by dentigerous cyst (30.7%). Regarding ethnic background, 41.8 % of the patients were of African descent, followed by Caucasians and other ethnic groups (P > 0.05). The mandible was the most prevalent site of the lesions (56%). Odontogenic cysts appear to have a distinct predilection for the male gender, the second and third decades of life (P < 0.05) and are more frequent in the mandible. The removal of odontogenic keratocysts from the new WHO classification has not altered the order of the most prevalent cysts in the maxillofacial complex.
Federal Register 2010, 2011, 2012, 2013, 2014
2011-12-27
... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...
Three Case Studies in Making Fair Choices on the Path to Universal Health Coverage.
Voorhoeve, Alex; Edejer, Tessa T T; Kapiriri, Lydia; Norheim, Ole F; Snowden, James; Basenya, Olivier; Bayarsaikhan, Dorjsuren; Chentaf, Ikram; Eyal, Nir; Folsom, Amanda; Tun Hussein, Rozita Halina; Morales, Cristian; Ostmann, Florian; Ottersen, Trygve; Prakongsai, Phusit; Saenz, Carla; Saleh, Karima; Sommanustweechai, Angkana; Wikler, Daniel; Zakariah, Afisah
2016-12-01
The goal of achieving Universal Health Coverage (UHC) can generally be realized only in stages. Moreover, resource, capacity, and political constraints mean governments often face difficult trade-offs on the path to UHC. In a 2014 report, Making fair choices on the path to UHC , the WHO Consultative Group on Equity and Universal Health Coverage articulated principles for making such trade-offs in an equitable manner. We present three case studies which illustrate how these principles can guide practical decision-making. These case studies show how progressive realization of the right to health can be effectively guided by priority-setting principles, including generating the greatest total health gain, priority for those who are worse off in a number of dimensions (including health, access to health services, and social and economic status), and financial risk protection. They also demonstrate the value of a fair and accountable process of priority setting.
Real-Life Case Studies for Teachers.
ERIC Educational Resources Information Center
Hayes, William
Case studies described in this book reflect conditions present in today's public schools. Situations described in these case studies are intended to introduce education students to the variety of problems existing in today's schools. The 38 case studies highlight: student cheating; teacher's observation by administrator; inclusion; contract…
Waardenburg Syndrome: A Case Study of Two Patients.
Sharma, Karan; Arora, Archana
2015-09-01
Waardenburg syndrome is an autosomal dominant disorder with an incidence of 1 in 40,000 that manifests with sensorineural deafness, pigmentation defects of the skin, hair and iris and various defects of neural crest-derived tissues. This genetically heterogeneous disease accounts for >2 % of the congenitally deaf population. Mutations in the EDN3, EDNRB, MITF, PAX3, SNAI2, and SOX10 genes can cause Waardenburg syndrome. We here report a case of 12 year old female who presented with chief complaint of decreased hearing in both ears and had clinical features consistent with Waardenburg syndrome. She had a distinct white forelock of hair in the midline along with striking bilateral blue iris. Also a white depigmented patch was present on the right forearm. Both eyes had bright red fundal reflex with choroidal depigmentation. Her younger brother, the second case in this study, had similar blue eyes, white forelock of hair, depigmented skin patch and choroidal depigmentation but with normal hearing. Their father had a history of premature graying of hair. All the primary care physicians coming across a child with blue eyes and white forelock of hair should get the child's hearing tested at the first instance, if not already tested. An early diagnosis and improvement of hearing impairment with timely intervention are the most important for psychological and intellectual development of children with Waardenburg syndrome.
[Regional health systems management: a case study in Rio Grande do Sul, Brazil].
Lima, Juliano de Carvalho; Rivera, Francisco Javier Uribe
2006-10-01
This article analyzes the management system in a health district in the State of Rio Grande do Sul, Brazil, through qualitative analysis, using a case study as the methodology and macro-organization theory as the analytical framework. For the current management system in the 6th Health Region, a clear mission statement and wide acceptance by health workers are facilitating factors for the current organizational practices within the health system. Nevertheless, the way health coordinators are currently prioritizing their time has diverted necessary resources from critical problems towards more remedial issues. The 6th Health Region has encouraged social control (or public oversight) in order to improve accountability. However, there is room for improvement in quality assurance management, since there were no well-defined goals, objectives, or accountability. Decentralized consultancy provided to the municipalities and the funding model itself have both promoted decentralization and autonomy, although the strategy requires better regional integration and greater commitment in managerial practices.
Case Studies in Science Ethics
NASA Astrophysics Data System (ADS)
Williams, Karen
2010-03-01
Everyone in science should have ethics education training. I have seen graduate students taken advantage of by their mentors. Many of us have seen misconduct...but what should we do about it? Young scientists are often unaware of the rules in science and make mistakes because of their ignorance of the rules in that particular field of study. Then there are an increasing number of cases in the news of overt cases of misrepresentation in science. All are welcome to attend this discussion of case studies. A case study on topics such as: how to treat data properly, how our values in science affect our work, who gets authorship on scientific papers, who is first author on a paper, what you should do if you uncover misconduct or plagiarism in your university, and we will discuss the scientist's role in society. This will be a painless, non-confrontational small group, then large group discussion of each case
Fraser, Kimberly D; Estabrooks, Carole; Allen, Marion; Strang, Vicki
2009-03-01
Case managers make decisions that directly affect the amount and type of services home care clients receive and subsequently affect the overall available health care resources of home care programs. A recent systematic review of the literature identified significant knowledge gaps with respect to resource allocation decision-making in home care. Using Spradley's methodology, we designed an ethnographic study of a children's home care program in Western Canada. The sample included 11 case managers and program leaders. Data sources included interviews, card sorts, and participant observation over a 5-month period. Data analyses included open coding, domain, taxonomic, and componential analysis. One of the key findings was a taxonomy of factors that influence case manager resource allocation decisions. The factors were grouped into one of four main categories: system-related, home care program-related, family related, or client-related. Family related factors have not been previously reported as influencing case manager resource allocation decision-making and nor has the team's role been reported as an influencing factor. The findings of this study are examined in light of Daniels and Sabin's Accountability for Reasonableness framework, which may be useful for future knowledge development about micro-level resource allocation theory.
Home Start Evaluation Study. Interim Case Studies IIa.
ERIC Educational Resources Information Center
Fein, Robert
This formative evaluation study of Home Start uses a case study approach. A brief case study focuses on the administrative structure and staff resources and responsibilities of National Home Start. Also included are reports on seven local programs developed after two field visits had been made to each program. In the first visit, objectives chosen…
Business and Consumer Education Case Studies.
ERIC Educational Resources Information Center
Delta Pi Epsilon, Minneapolis, Minn. Phi Chapter.
This publication contains 58 case studies for classroom use in teaching various business and consumer education subjects at the high school level. A supplement to a previous Phi Chapter publication, "Office Education Case Studies" (1973), the case studies are intended to create class discussions and help students acquire the ability to analyze…
ERIC Educational Resources Information Center
Ritter, Lois A., Ed.; Sue, Valerie M., Ed.
2007-01-01
This article presents two case studies using online surveys for evaluation. The authors begin with an example of a needs assessment survey designed to measure the amount of help new students at a university require in their first year. They then discuss the follow-up survey conducted by the same university to measure the effectiveness of the…
Qualitative Case Study Guidelines
2013-11-01
Introduction to Sociological Methods. 2nd ed. New York, McGraw-Hill 14. Denzin , N. K. and Lincoln , Y. S. (2011) The SAGE Handbook of Qualitative...The Art of Science. In: Denzin , N. K. and Lincoln , Y. S. (eds.) Handbook of Qualitative Research. Thousand Oaks, Sage 19. GAO (1990) Case Study...Rinehart & Winston 39. Stake, R. E. (1994) Case Studies. In: Denzin , N. K. and Lincoln , Y. S. (eds.) Handbook of Qualitative Research. Thousand Oaks, Sage
Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C
2013-09-01
Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.
Pervasive developmental disorders and criminal behaviour: a case control study.
Mouridsen, Svend Erik; Rich, Bente; Isager, Torben; Nedergaard, Niels Jørgen
2008-04-01
The prevalence and pattern of criminal behaviour in a population of 313 former child psychiatric in-patients with pervasive developmental disorders were studied. The patients were divided into three subgroups and compared with 933 matched controls from the general population. Age at follow-up was between 25 years and 59 years. An account of convictions in the nationwide Danish Register of Criminality was used as a measure of criminal behaviour. Among 113 cases with childhood autism, .9% had been convicted. In atypical autism (n=86) and Asperger's syndrome (n=114) the percentages were 8.1% and 18.4%, respectively. The corresponding rate of convictions in the comparison groups was 18.9%, 14.7%, and 19.6% respectively. Particular attention is given to arson in Asperger's syndrome (p= .0009).
What ever happened to accountability?
Ricks, Thomas E
2012-10-01
When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders.
What's in a voice? Prosody as a test case for the Theory of Mind account of autism.
Chevallier, Coralie; Noveck, Ira; Happé, Francesca; Wilson, Deirdre
2011-02-01
The human voice conveys a variety of information about people's feelings, emotions and mental states. Some of this information relies on sophisticated Theory of Mind (ToM) skills, whilst others are simpler and do not require ToM. This variety provides an interesting test case for the ToM account of autism, which would predict greater impairment as ToM requirements increase. In this paper, we draw on psychological and pragmatic theories to classify vocal cues according to the amount of mindreading required to identify them. Children with a high functioning Autism Spectrum Disorder and matched controls were tested in three experiments where the speakers' state had to be extracted from their vocalizations. Although our results confirm that people with autism have subtle difficulties dealing with vocal cues, they show a pattern of performance that is inconsistent with the view that atypical recognition of vocal cues is caused by impaired ToM. Copyright © 2010 Elsevier Ltd. All rights reserved.
Improving health care costing with resource consumption accounting.
Ozyapici, Hasan; Tanis, Veyis Naci
2016-07-11
Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest
Case Study: The Chemistry of Cocaine
ERIC Educational Resources Information Center
Dewprashad, Brahmadeo
2011-01-01
This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. This month's case study focuses on the chemistry of cocaine to teach a number of core concepts in organic chemistry. It also requires that students read and analyze an original research paper on…
Accounting: Suggested Content for Postsecondary Tax Course
ERIC Educational Resources Information Center
King, Patricia H.; Morgan, Samuel D.
1978-01-01
Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)
On the Analysis of Case-Control Studies in Cluster-correlated Data Settings.
Haneuse, Sebastien; Rivera-Rodriguez, Claudia
2018-01-01
In resource-limited settings, long-term evaluation of national antiretroviral treatment (ART) programs often relies on aggregated data, the analysis of which may be subject to ecological bias. As researchers and policy makers consider evaluating individual-level outcomes such as treatment adherence or mortality, the well-known case-control design is appealing in that it provides efficiency gains over random sampling. In the context that motivates this article, valid estimation and inference requires acknowledging any clustering, although, to our knowledge, no statistical methods have been published for the analysis of case-control data for which the underlying population exhibits clustering. Furthermore, in the specific context of an ongoing collaboration in Malawi, rather than performing case-control sampling across all clinics, case-control sampling within clinics has been suggested as a more practical strategy. To our knowledge, although similar outcome-dependent sampling schemes have been described in the literature, a case-control design specific to correlated data settings is new. In this article, we describe this design, discuss balanced versus unbalanced sampling techniques, and provide a general approach to analyzing case-control studies in cluster-correlated settings based on inverse probability-weighted generalized estimating equations. Inference is based on a robust sandwich estimator with correlation parameters estimated to ensure appropriate accounting of the outcome-dependent sampling scheme. We conduct comprehensive simulations, based in part on real data on a sample of N = 78,155 program registrants in Malawi between 2005 and 2007, to evaluate small-sample operating characteristics and potential trade-offs associated with standard case-control sampling or when case-control sampling is performed within clusters.
Shawn T. Grushecky; Urs Buehlmann; Al Schuler; William Luppold; Ed Cesa
2006-01-01
Traditionally, the wood household furniture industry has accounted for a sizeable portion of total hardwood lumber use in the United States. However, for more than a decade, imports have gained an increasing share of the hardwood furniture market, and lumber consumption by this industry has declined dramatically in the last 5 years. We used a case study methodology to...
Is my study system good enough? A case study for identifying maternal effects.
Holand, Anna Marie; Steinsland, Ingelin
2016-06-01
In this paper, we demonstrate how simulation studies can be used to answer questions about identifiability and consequences of omitting effects from a model. The methodology is presented through a case study where identifiability of genetic and/or individual (environmental) maternal effects is explored. Our study system is a wild house sparrow ( Passer domesticus ) population with known pedigree. We fit pedigree-based (generalized) linear mixed models (animal models), with and without additive genetic and individual maternal effects, and use deviance information criterion (DIC) for choosing between these models. Pedigree and R-code for simulations are available. For this study system, the simulation studies show that only large maternal effects can be identified. The genetic maternal effect (and similar for individual maternal effect) has to be at least half of the total genetic variance to be identified. The consequences of omitting a maternal effect when it is present are explored. Our results indicate that the total (genetic and individual) variance are accounted for. When an individual (environmental) maternal effect is omitted from the model, this only influences the estimated (direct) individual (environmental) variance. When a genetic maternal effect is omitted from the model, both (direct) genetic and (direct) individual variance estimates are overestimated.
Assembling a Case Study Tool Kit: 10 Tools for Teaching with Cases
ERIC Educational Resources Information Center
Prud'homme-Généreux, Annie
2017-01-01
This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. The author shares the strategies and tools that teachers can use to manage a case study classroom effectively.
ERIC Educational Resources Information Center
Azih, Nonye; Nwagwu, Lazarus
2015-01-01
This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…
Mixed-ability secondary science in one urban school district: A multiple case study
NASA Astrophysics Data System (ADS)
Tworek, Francis A.
The standards and accountability movements demand that all students be given the opportunity to learn more science than ever before. However, there is much uncertainty about how educators should proceed with this task. Issues of concern include achievement gaps, tracking, and graduation requirements. The purpose of this multiple case study was to explore the challenges identified by four secondary science teachers in one urban public school district as they taught classes that included students representing a wide range of abilities and prior academic success. These mixed-ability science classes were generally defined as science classes which are required for high school graduation but which have no academic prerequisites. The central research questions in this qualitative study were: (1) How do secondary science teachers describe the challenges they face while teaching a mixed-ability science course required for graduation when the course has no prerequisites; and (2) What strategies do they use to deal with these challenges? Data collection was confined to four cases within one Midwest urban school district during the 2004-2005 school year. Each case involved one class taught by an individual teacher. One case was an 8th grade science class at a middle school. The other three cases represented three district-required courses in three different high schools: 9th grade biology, 10th grade chemistry, and 11th grade physics. Data sources included interviews with the teachers, observations in their classrooms, district achievement and demographic data, and school documents. Three themes emerged from the cross-case analysis: (1) a sense of belonging; (2) the teacher's focus; and (3) successful learning. The final chapter discusses the implications of these themes and makes recommendations for further study.
Allen, Pauline; Keen, Justin; Wright, John; Dempster, Paul; Townsend, Jean; Hutchings, Andrew; Street, Andrew; Verzulli, Rossella
2012-04-01
To investigate the external and internal governance of NHS foundation trusts (FTs), which have increased autonomy, and local members and governors unlike other NHS trusts. In depth, three-year case studies of four FTs; and analysis of national quantitative data on all FT hospitals and NHS Trust hospitals to give national context. Data included 111 interviews with managers, clinicians, governors and members, and local purchasers; observation of meetings; and analysis of FTs' documents. The four case study FTs were similar to other FTs. They had used their increased autonomy to develop more business-like practices. The FT regulator, Monitor, intervened only when there were reported problems in FT performance. National targets applying to the NHS also had a large effect on FT behaviour. FTs saw themselves as part of the local health economy and tried to maintain good relationships with local organisations. Relationships between governors and the FTs' executives were still developing, and not all governors felt able to hold their FT to account. The skills and experience of staff members and governors were under-used in the new governance structures. It is easier to increase autonomy for public hospitals than to increase local accountability. Hospital managers are likely to be interested in making decisions with less central government control, whilst mechanisms for local accountability are notoriously difficult to design and operate. Further consideration of internal governance of FTs is needed. In a deteriorating financial climate, FTs should be better placed to make savings, due to their more business-like practices.
[Ambulatory laparoscopic cholecystectomy. A cohort study of 1,600 consecutive cases].
Planells Roig, Manuel; Garcia Espinosa, Rafael; Cervera Delgado, María; Navarro Vicente, Francisco; Carrau Giner, Miguel; Sanahuja Santafé, Angel; Arnal Bertomeu, Consuelo
2013-03-01
A descriptive analysis of day-case laparoscopic cholecystectomy (ALC) in a cohort of 1,600 consecutive patients performed in Instituto de Cirugía y Aparato Digestivo (ICAD), Clínica Quirón de Valencia in the period 1997-2010. Prospective observational study of 1,601 consecutive patients undergoing elective laparoscopic cholecystectomy (LC) provided by the regional health service and private health companies. Conversion rate, non-planned admissions, readmissions, surgery duration and demographics. ALC was successfully performed in 80.8% of cases. LC with over-night (ON) stay accounted for 13.4% of patients. Admission was necessary in 4.6%. Mortality was 0.13%, 0.08 in ALC and 0.5% in ON LC. Readmissions occurred in 2.1%, 1.6% in ALC group, 5.4% in ON stay and 4.2% in admission group. ALC is a reliable and safe procedure. Minimization of admission rates is the key for cost-effective optimization in the management of cholelithiasis. ALC should be considered as the reference standard in gallbladder stone disease treatment. Copyright © 2011 AEC. Published by Elsevier Espana. All rights reserved.
27 CFR 53.99 - Sales of installment accounts.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Sales of installment... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.99 Sales of installment accounts. (a) In general. Except as provided in paragraph (d) of this section, in case of a sale or other disposition by a...
Numerical study of fire whirlwind taking into account radiative heat transfer
NASA Astrophysics Data System (ADS)
Sakai, S.; Miyagi, N.
2010-06-01
The fire whirlwind is a strong swirling flow with flame and spark, which may occur in the case of, widespread fire in the urban region by an earthquake disaster or an air raid, and a large-scale fire such as a forest fire. Fire whirlwind moves and promotes spread of fire and may extend serious damage rapidly. In this study, performing the numerical analysis of fire whirlwind with respect to scale effect, it is examined whether a relationship exists between a real phenomenon and the phenomenon in the reduction model with taking into account radiative heat transfer. Three dimensional analyses are performed to investigate the thermal and flow fields by using the analytical software FLUENT6.3. It is analyzed that those swirling flow in original scale, 1/10 scale, 1/50 scale, 1/100 scale from the original brake out to vanish. As an analytical condition, parameter calculation is repeated to get the velocity of a parallel flow which is the easiest to occur the swirling flow for each reduction model, and then scale effect is discussed by comparing the velocity of the natural convection, the velocity of the parallel flow, the center pressure of the whirlwind and the continuance time of the swirling flow. The analysis model of C-character heat source model is performed as well as the analysis in L-character model, which is one of the representative example of the fire whirlwind occurred at Tokyo in the Great Kanto Earthquake (1923). The result of the numerical analysis shows that there is a scale effect to the speed of the parallel flow to generate the swirling flow.
Accounting practice diversity in the healthcare industry.
Robbins, W A; Turpin, R
1993-05-01
A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.
An Arizona Border Wall Case Study
2017-12-01
WALL CASE STUDY by Justin Alexander Bristow December 2017 Thesis Advisor: Erik Dahl Second Reader: Jorge Gonzalez THIS PAGE...4. TITLE AND SUBTITLE AN ARIZONA BORDER WALL CASE STUDY 5. FUNDING NUMBERS 6. AUTHOR(S) Justin Alexander Bristow 7. PERFORMING ORGANIZATION...PAGE INTENTIONALLY LEFT BLANK iii Approved for public release. Distribution is unlimited. AN ARIZONA BORDER WALL CASE STUDY Justin Alexander
18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...
An Accounting Program Merit Pay Survey
ERIC Educational Resources Information Center
Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew
2010-01-01
Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…
Qualitative Case Study Research as Empirical Inquiry
ERIC Educational Resources Information Center
Ellinger, Andrea D.; McWhorter, Rochell
2016-01-01
This article introduces the concept of qualitative case study research as empirical inquiry. It defines and distinguishes what a case study is, the purposes, intentions, and types of case studies. It then describes how to determine if a qualitative case study is the preferred approach for conducting research. It overviews the essential steps in…
ERIC Educational Resources Information Center
Datnow, Amanda
2005-01-01
The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…
JSD: Parallel Job Accounting on the IBM SP2
NASA Technical Reports Server (NTRS)
Saphir, William; Jones, James Patton; Walter, Howard (Technical Monitor)
1995-01-01
The IBM SP2 is one of the most promising parallel computers for scientific supercomputing - it is fast and usually reliable. One of its biggest problems is a lack of robust and comprehensive system software. Among other things, this software allows a collection of Unix processes to be treated as a single parallel application. It does not, however, provide accounting for parallel jobs other than what is provided by AIX for the individual process components. Without parallel job accounting, it is not possible to monitor system use, measure the effectiveness of system administration strategies, or identify system bottlenecks. To address this problem, we have written jsd, a daemon that collects accounting data for parallel jobs. jsd records information in a format that is easily machine- and human-readable, allowing us to extract the most important accounting information with very little effort. jsd also notifies system administrators in certain cases of system failure.
Three Case Studies in Making Fair Choices on the Path to Universal Health Coverage
Edejer, Tessa T.T.; Kapiriri, Lydia; Norheim, Ole F.; Snowden, James; Basenya, Olivier; Bayarsaikhan, Dorjsuren; Chentaf, Ikram; Eyal, Nir; Folsom, Amanda; Tun Hussein, Rozita Halina; Morales, Cristian; Ostmann, Florian; Ottersen, Trygve; Prakongsai, Phusit; Saenz, Carla; Saleh, Karima; Sommanustweechai, Angkana; Wikler, Daniel; Zakariah, Afisah
2016-01-01
Abstract The goal of achieving Universal Health Coverage (UHC) can generally be realized only in stages. Moreover, resource, capacity, and political constraints mean governments often face difficult trade-offs on the path to UHC. In a 2014 report, Making fair choices on the path to UHC, the WHO Consultative Group on Equity and Universal Health Coverage articulated principles for making such trade-offs in an equitable manner. We present three case studies which illustrate how these principles can guide practical decision-making. These case studies show how progressive realization of the right to health can be effectively guided by priority-setting principles, including generating the greatest total health gain, priority for those who are worse off in a number of dimensions (including health, access to health services, and social and economic status), and financial risk protection. They also demonstrate the value of a fair and accountable process of priority setting. PMID:28559673
Teaching Business Demography Using Case Studies.
Swanson, David A; Morrison, Peter A
2010-02-01
Many faculty members consider using case studies but not all end up using them. We provide a brief review of what cases are intended to do and identify three ways in which they can be used. We then use an example to illustrate how we have used the case study method in teaching business demography. Among other benefits, we note that the case studies method not only encourages the acquisition of skills by students, but can be used to promote "deep structure learning," an approach naturally accommodates other features associated with the case studies method-the development of critical thinking skills, the use of real world problems, the emphasis of concepts over mechanics, writing and presentation skills, active cooperative learning and the "worthwhileness" of a course. As noted by others, we understand the limitations of the case study method. However, given its strengths, we believe it has a place in the instructional toolbox for courses in business demography. The fact that courses we teach is a testament to our perceived efficacy of this tool.
Cross-border-assisted reproduction: a qualitative account of UK travellers' experiences.
Hudson, Nicky; Culley, Lorraine; Blyth, Eric; Norton, Wendy; Pacey, Allan; Rapport, Frances
2016-06-01
Surveys on patients' experiences of cross-border fertility treatment have reported a range of positive and challenging features. However, the number of such studies is limited, and there is no detailed qualitative account of the experiences of UK patients who travel overseas for fertility treatment. The present study used a cross-sectional, qualitative design and in-depth interviews. Fifty-one participants (41 women and 10 men, representing 41 treatment 'cases') participated in semi-structured interviews. The experiences reported were broadly positive with a large proportion of participants (39 cases, 95%) citing a favourable overall experience with only two cases (5%) reporting a more negative experience. Thematic analysis revealed 6 major categories and 20 sub-categories, which described the positive and challenging aspects of cross-border fertility travel. The positive aspects were represented by the categories: 'access', 'control' and 'care and respect'. The more challenging aspects were categorized as 'logistics and coordination of care', 'uncertainty' and 'cultural dissonance'. The study confirms findings from others that despite some challenges, there is a relatively high level of patient satisfaction with cross-border treatment with participants able to extend the boundaries of their fertility-seeking trajectories and in some cases, regain a sense of control over their treatment.
ERIC Educational Resources Information Center
Lashway, Larry
1999-01-01
This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…
Holden, Mark
2015-01-01
This article is a case study on how administrative agencies interact with each other in cases of shared regulatory jurisdiction. The theoretical literature on the topic of overlapping jurisdiction both (1) makes predictions about how agencies are expected to behave when they share jurisdiction, and (2) in recent iterations argues that overlapping jurisdiction can confer unique policymaking benefits. Through the lens of that theoretical literature, this article examines the relations between the Food and Drug Administration (FDA) and the Environmental Protection Agency (EPA) regarding the public health risks posed by mercury in fish. It concludes that the FDA-EPA case study (1) corroborates the extant theoretical accounts of how agencies behave in cases of overlapping jurisdiction, (2) supports the conclusion of the recent scholarship that overlapping jurisdiction can confer unique policy benefits, and (3) reveals a few wrinkles not given adequate treatment in the extant literature.
Performable Case Studies in Ethics Education.
Robeson, Richard; King, Nancy M P
2017-09-12
Bioethics education often includes the study of short stories, novels, plays, and films, because such materials present case examples that can highlight relevant issues and questions especially vividly for a wide range of students. In addition, creative writing is widely used in the education of health professional students and in continuing education settings for health professionals. There are very few academic or professional disciplines that do not use case studies, but the case study in dialogic form has not been standard practice for thousands of years. Dramatic arts casuistry-the creation and performance of short case studies designed specifically to raise bioethics issues for discussion-represents an application of literature and the medical humanities that is both unique and uniquely valuable. This essay describes the development and history of a course that has been successfully taught to medical students and graduate bioethics students, in which the class researches, writes, and performs a case study designed to elicit reflection and discussion about a topic and set of bioethics issues of current interest to both academic and general audiences. The model is also suited to the presentation and discussion of existing case studies, both live and via on-demand audio.
Emotion, Engagement, and Case Studies
ERIC Educational Resources Information Center
Herreid, Clyde Freeman; Terry, David R.; Lemons, Paula; Armstrong, Norris; Brickman, Peggy; Ribbens, Eric
2014-01-01
Three college faculty taught large general biology classes using case studies and personal response systems (clickers). Each instructor taught the same eight cases in two different sections, except the questions within the cases differed. In one section the questions were lower order (LO) factual inquiries, and in the other they were largely…
Cost Accounting and Accountability for Early Education Programs for Handicapped Children.
ERIC Educational Resources Information Center
Gingold, William
The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…
Diversity and Inclusion in Social Media: A Case Study of Student Behavior
ERIC Educational Resources Information Center
Daugird, Debra; Everett, Marlena; Jones, Mary; Lewis, Lisa; White, Angela
2015-01-01
A freshman student posts on her social media account remarks that reflect intolerance and bigotry. Fellow students and faculty are upset, and disciplinary action follows. Was the student's right to free speech ignored or were the rights of others to a welcoming and inclusive environment infringed upon? This case guides the reader through some of…
Do Accountability Policies Push Teachers Out?
ERIC Educational Resources Information Center
Ingersoll, Richard; Merrill, Lisa; May, Henry
2016-01-01
The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…
Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme
ERIC Educational Resources Information Center
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…
An Evaluation of Competency Development in Accounting Trainees
ERIC Educational Resources Information Center
Chaffer, Caroline; Webb, Jill
2017-01-01
Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…
ERIC Educational Resources Information Center
Jarvela, Michael; Kozyra, James; Potter, Carla
2009-01-01
The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…
ERIC Educational Resources Information Center
Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.
This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…
Accounting Issues: An Essay Series. Part II--Accounts Receivable
ERIC Educational Resources Information Center
Laux, Judith A.
2007-01-01
This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…
Solving Accounting Problems: Differences between Accounting Experts and Novices.
ERIC Educational Resources Information Center
Marshall, P. Douglas
2002-01-01
Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…
Transportation planning effectiveness: twenty case studies
DOT National Transportation Integrated Search
1977-12-31
This document consists of 20 site-specific case studies of urban area experience with the Technical Study Grant Program of the Urban Mass Transportation Administration (UMTA). The objective of the case studies is to determine how the Technical Study ...
Library-ABE Projects. Case Studies.
ERIC Educational Resources Information Center
MacVicar, Phyllis
This document contains 41 case studies submitted to the Appalachian Adult Education Center by the staffs of four projects demonstrating library services to disadvantaged adults, in cooperation with adult basic education programs. Included in each case study is the coping skill area in which an individual need was recognized and met through the…
Teaching Business French through Case Studies: Presentation of a Marketing Case.
ERIC Educational Resources Information Center
Federico, Salvatore; Moore, Catherine
The use of case studies as a means for teaching business French is discussed. The approach is advocated because of the realism of case studies, which are based on actual occurrences. Characteristics of a good case are noted: it tells a story, focuses on interest-arousing issues, is set in the past 10 years, permits empathy with the main…
Case Study: Puttin' on the Ritz: How to Put Science into Cases
ERIC Educational Resources Information Center
Herreid, Clyde Freeman
2017-01-01
There are multiple ways to put science into a case. This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. This month's issue discusses different ways of presenting science in case studies.
Assessing the Feasibility of Performing an Air Accountability Study in New Haven, CT
The main objective of this EPA study was to examine the feasibility of conducting a local (e.g., city level) assessment of the public health impacts of cumulative air pollution reduction activities (a.k.a. accountability) from the federal, state, local and voluntary actions in t...
The "Reverse Case Study:" Enhancing Creativity in Case-Based Instruction in Leadership Studies
ERIC Educational Resources Information Center
Atkinson, Timothy N.
2014-01-01
In this application brief I share a case study assignment I used in my "Leadership in Complex Organizations" classes to promote creativity in problem solving. I sorted Ph.D. students into two teams and trained them to use creative writing techniques to "encode" theory into their own cases. A sense of competition emerged. Later,…
Meganck, Reitske; Inslegers, Ruth; Krivzov, Juri; Notaerts, Liza
2017-01-01
Single case studies are at the origin of both theory development and research in the field of psychoanalysis and psychotherapy. While clinical case studies are the hallmark of psychoanalytic theory and practice, their scientific value has been strongly criticized. To address problems with the subjective bias of retrospective therapist reports and uncontrollability of clinical case studies, systematic approaches to investigate psychotherapy process and outcome at the level of the single case have been developed. Such empirical case studies are also able to bridge the famous gap between academic research and clinical practice as they provide clinically relevant insights into how psychotherapy works. This study presents a review of psychoanalytic empirical case studies published in ISI-ranked journals and maps the characteristics of the study, therapist, patient en therapies that are investigated. Empirical case studies increased in quantity and quality (amount of information and systematization) over time. While future studies could pay more attention to providing contextual information on therapist characteristics and informed consent considerations, the available literature provides a basis to conduct meta-studies of single cases and as such contribute to knowledge aggregation.
Meganck, Reitske; Inslegers, Ruth; Krivzov, Juri; Notaerts, Liza
2017-01-01
Single case studies are at the origin of both theory development and research in the field of psychoanalysis and psychotherapy. While clinical case studies are the hallmark of psychoanalytic theory and practice, their scientific value has been strongly criticized. To address problems with the subjective bias of retrospective therapist reports and uncontrollability of clinical case studies, systematic approaches to investigate psychotherapy process and outcome at the level of the single case have been developed. Such empirical case studies are also able to bridge the famous gap between academic research and clinical practice as they provide clinically relevant insights into how psychotherapy works. This study presents a review of psychoanalytic empirical case studies published in ISI-ranked journals and maps the characteristics of the study, therapist, patient en therapies that are investigated. Empirical case studies increased in quantity and quality (amount of information and systematization) over time. While future studies could pay more attention to providing contextual information on therapist characteristics and informed consent considerations, the available literature provides a basis to conduct meta-studies of single cases and as such contribute to knowledge aggregation. PMID:29046660
ERIC Educational Resources Information Center
Warrick, C. Shane
2006-01-01
As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…
ERIC Educational Resources Information Center
Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey
2002-01-01
The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…
Assessment Practices in Undergraduate Accounting Programs
ERIC Educational Resources Information Center
Lusher, Anna L.
2010-01-01
This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…
The Impact of Accounting Education Research
ERIC Educational Resources Information Center
Sangster, Alan; Fogarty, Tim; Stoner, Greg; Marriott, Neil
2015-01-01
This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, "Google Advanced Scholar" citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global…
Case Study of An Adopted Chinese Woman with Bulimia Nervosa: A Cultural and Transcultural Approach.
de Montgremier, Marion Vu-Augier; Chen, Liangliang; Chen, Jue; Moro, Marie Rose
2017-08-25
For a long time, eating disorders were considered as culture-bound syndromes, specific to Western countries. This theory has been refuted for anorexia, but few transcultural studies have been carried out on bulimia nervosa. As a result, knowledge concerning this disorder is limited. On the basis of a clinical case involving a bulimic Chinese girl, we attempt to demonstrate the impact of cultural factors on the disorder. We discuss the atypical characteristics of her symptom profile, in particular the absence of preoccupations concerning her appearance and the psycho-pathological impact of the secrecy surrounding her adoption. In this particular case, bulimia triggered a search for filiation and identity that could have later enabled her to restore harmonious family ties and to gain autonomy. We also examine the case in the context of adoption in China. This clinical case points out how important it is to take cultural factors into account and how useful a transcultural approach is in order to understand bulimia, and suggest effective methods of care.
Case Study of An Adopted Chinese Woman with Bulimia Nervosa: A Cultural and Transcultural Approach
de MONTGREMIER, Marion Vu-Augier; CHEN, Liangliang; CHEN, Jue; MORO, Marie Rose
2017-01-01
Summary For a long time, eating disorders were considered as culture-bound syndromes, specific to Western countries. This theory has been refuted for anorexia, but few transcultural studies have been carried out on bulimia nervosa. As a result, knowledge concerning this disorder is limited. On the basis of a clinical case involving a bulimic Chinese girl, we attempt to demonstrate the impact of cultural factors on the disorder. We discuss the atypical characteristics of her symptom profile, in particular the absence of preoccupations concerning her appearance and the psycho-pathological impact of the secrecy surrounding her adoption. In this particular case, bulimia triggered a search for filiation and identity that could have later enabled her to restore harmonious family ties and to gain autonomy. We also examine the case in the context of adoption in China. This clinical case points out how important it is to take cultural factors into account and how useful a transcultural approach is in order to understand bulimia, and suggest effective methods of care. PMID:28955146
Case Studies for Effective Business Instruction.
ERIC Educational Resources Information Center
McAlister-Kizzier, Donna
This book is designed as a resource for educators who teach business content in a variety of instructional settings. It contains case studies representing all functional areas of business, including corporate training, for grades 7 through graduate education. Chapter 1 provides an overview of the case study method. The history of the case method,…
Case management: a case study.
Stanton, M P; Walizer, E M; Graham, J I; Keppel, L
2000-01-01
This article describes the implementation of a pilot case management program at Walter Reed Army Medical Center. I, it we discuss obvious pitfalls and problems implementing case management in a large multiservice center and the steps and processes implemented to expedite and move case management forward in its early stages. The insights shared may be useful for those implementing case management in a complex medical center situation. Other models used in similar situations are also reviewed.
Hydrogeology is the foundation of subsurface site characterization for evaluations of monitored natural attenuation (MNA). Three case studies are presented. Examples of the potentially detrimental effects of drilling additives on ground-water samples from monitoring wells are d...
Lodenstein, Elsbet; Mafuta, Eric; Kpatchavi, Adolphe C; Servais, Jean; Dieleman, Marjolein; Broerse, Jacqueline E W; Barry, Alpha Amadou Bano; Mambu, Thérèse M N; Toonen, Jurrien
2017-06-13
Social accountability has been emphasised as an important strategy to increase the quality, equity, and responsiveness of health services. In many countries, health facility committees (HFCs) provide the accountability interface between health providers and citizens or users of health services. This article explores the social accountability practices facilitated by HFCs in Benin, Guinea and the Democratic Republic of Congo. The paper is based on a cross-case comparison of 11 HFCs across the three countries. The HFCs were purposefully selected based on the (past) presence of community participation support programs. The cases were derived from qualitative research involving document analysis as well as interviews and focus group discussions with health workers, citizens, committee members, and local authorities. Most HFCs facilitate social accountability by engaging with health providers in person or through meetings to discuss service failures, leading to changes in the quality of services, such as improved health worker presence, the availability of night shifts, the display of drug prices and replacement of poorly functioning health workers. Social accountability practices are however often individualised and not systematic, and their success depends on HFC leadership and synergy with other community structures. The absence of remuneration for HFC members does not seem to affect HFC engagement in social accountability. Most HFCs in this study offer a social accountability forum, but the informal and non-systematic character and limited community consultation leave opportunities for the exclusion of voices of marginalised groups. More inclusive, coherent and authoritative social accountability practices can be developed by making explicit the mandate of HFC in the planning, monitoring, and supervision of health services; providing instruments for organising local accountability processes; strengthening opportunities for community input and feedback; and
ERIC Educational Resources Information Center
McDaid, Janet L.; Reifman, Arthur
As part of an ongoing project to determine how effectively school psychological services promote student mental health, learning, and welfare in San Diego City Schools (California), accountability studies were conducted. A previously developed planning model guided the process. During the 1995-96 school year, school psychologists gathered data…
Spatial Modeling of Geometallurgical Properties: Techniques and a Case Study
DOE Office of Scientific and Technical Information (OSTI.GOV)
Deutsch, Jared L., E-mail: jdeutsch@ualberta.ca; Palmer, Kevin; Deutsch, Clayton V.
High-resolution spatial numerical models of metallurgical properties constrained by geological controls and more extensively by measured grade and geomechanical properties constitute an important part of geometallurgy. Geostatistical and other numerical techniques are adapted and developed to construct these high-resolution models accounting for all available data. Important issues that must be addressed include unequal sampling of the metallurgical properties versus grade assays, measurements at different scale, and complex nonlinear averaging of many metallurgical parameters. This paper establishes techniques to address each of these issues with the required implementation details and also demonstrates geometallurgical mineral deposit characterization for a copper–molybdenum deposit inmore » South America. High-resolution models of grades and comminution indices are constructed, checked, and are rigorously validated. The workflow demonstrated in this case study is applicable to many other deposit types.« less
Pelham, Sabra D
2011-03-01
English-acquiring children frequently make pronoun case errors, while German-acquiring children rarely do. Nonetheless, German-acquiring children frequently make article case errors. It is proposed that when child-directed speech contains a high percentage of case-ambiguous forms, case errors are common in child language; when percentages are low, case errors are rare. Input to English and German children was analyzed for percentage of case-ambiguous personal pronouns on adult tiers of corpora from 24 English-acquiring and 24 German-acquiring children. Also analyzed for German was the percentage of case-ambiguous articles. Case-ambiguous pronouns averaged 63·3% in English, compared with 7·6% in German. The percentage of case-ambiguous articles in German was 77·0%. These percentages align with the children's errors reported in the literature. It appears children may be sensitive to levels of ambiguity such that low ambiguity may aid error-free acquisition, while high ambiguity may blind children to case distinctions, resulting in errors.
ERIC Educational Resources Information Center
National Endowment for the Arts, 2009
2009-01-01
The Big Read evaluation included a series of 35 case studies designed to gather more in-depth information on the program's implementation and impact. The case studies gave readers a valuable first-hand look at The Big Read in context. Both formal and informal interviews, focus groups, attendance at a wide range of events--all showed how…
Performable Case Studies in Ethics Education
Robeson, Richard; King, Nancy M. P.
2017-01-01
Bioethics education often includes the study of short stories, novels, plays, and films, because such materials present case examples that can highlight relevant issues and questions especially vividly for a wide range of students. In addition, creative writing is widely used in the education of health professional students and in continuing education settings for health professionals. There are very few academic or professional disciplines that do not use case studies, but the case study in dialogic form has not been standard practice for thousands of years. Dramatic arts casuistry—the creation and performance of short case studies designed specifically to raise bioethics issues for discussion—represents an application of literature and the medical humanities that is both unique and uniquely valuable. This essay describes the development and history of a course that has been successfully taught to medical students and graduate bioethics students, in which the class researches, writes, and performs a case study designed to elicit reflection and discussion about a topic and set of bioethics issues of current interest to both academic and general audiences. The model is also suited to the presentation and discussion of existing case studies, both live and via on-demand audio. PMID:28895903
ERIC Educational Resources Information Center
Tyson, Deonte Rashawn
2017-01-01
This multiple case study examined the methods by which school leaders determined and planned teacher professional development, as well as what teachers perceived as their professional development needs and how they believe school leaders take those needs into account. The study took place at two suburban elementary schools (1 traditional public, 1…
ERIC Educational Resources Information Center
Alsharari, Nizar Mohammad
2017-01-01
Purpose: The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach: The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the…
Maternal Health Situation in India: A Case Study
Mavalankar, Dileep V.; Ramani, K.V.; Upadhyaya, Mudita; Sharma, Bharati; Iyengar, Sharad; Gupta, Vikram; Iyengar, Kirti
2009-01-01
Since the beginning of the Safe Motherhood Initiative, India has accounted for at least a quarter of maternal deaths reported globally. India's goal is to lower maternal mortality to less than 100 per 100,000 livebirths but that is still far away despite its programmatic efforts and rapid economic progress over the past two decades. Geographical vastness and sociocultural diversity mean that maternal mortality varies across the states, and uniform implementation of health-sector reforms is not possible. The case study analyzes the trends in maternal mortality nationally, the maternal healthcare-delivery system at different levels, and the implementation of national maternal health programmes, including recent innovative strategies. It identifies the causes for limited success in improving maternal health and suggests measures to rectify them. It recommends better reporting of maternal deaths and implementation of evidence-based, focused strategies along with effective monitoring for rapid progress. It also stresses the need for regulation of the private sector and encourages further public-private partnerships and policies, along with a strong political will and improved management capacity for improving maternal health. PMID:19489415
Statins and hip fracture risk in men: a population-based case-control study.
Adams, Annette L; Shi, Jiaxiao M; Reynolds, Kristi; Haque, Reina; Cheetham, T Craig; Kawatkar, Aniket A; Fithian, Donald C; Jacobsen, Steven J
2015-11-01
To estimate the association between hydroxymethylglutaryl-CoA inhibitor (statin) use and hip fracture. We conducted a population-based case-control study. Cases were 6774 male enrollees in a large managed care organization, aged 45 or more years, with an incident hip fracture from 1997 to 2006. Controls without fracture (n = 6774) were matched to cases on age, race, and medical center. Electronic information on pharmaceutical use was used to identify the dispensing of statins from 1991 forward. Overall, 1884 (27.8%) cases and 2150 controls (31.7%) used a statin before index date (matched odds ratio [mOR] = 0.81, 95% confidence interval [CI] = 0.74-0.87). Adjustment for comorbidity burden strengthened the magnitude of the overall association (mOR = 0.68, CI = 0.62-0.74). The adjusted association was similar across age groups but was strongest among men aged 80 years or more (mOR = 0.62, CI = 0.54-0.71) and was most pronounced in African Americans (mOR = 0.43, CI = 0.28-0.64). Greater duration of statin use did not alter the odds ratios. These data add to the growing evidence of a potential protective effect of statin use on bone health. However, these results need to be replicated in a prospective study that can account for confounding by indication which may explain these findings. Copyright © 2015 Elsevier Inc. All rights reserved.
Landslide Economics: Concepts and Case Studies
NASA Astrophysics Data System (ADS)
Klose, Martin; Damm, Bodo
2015-04-01
Landslide economics is vital for fundamental understanding of landslide risk as dealing with two important topics: (i) impact assessment, either as damage statistics or cost modeling, and (ii) vulnerability assessment, i.e., the study of exposure, sensitivity, and resilience to landslide damage, ideally from both sociotechnical and financial perspective (e.g., Crovelli and Coe, 2009; Wills et al., 2014). Many aspects addressed in landslide economics have direct influence on landslide risk, including: (i) human activity is often a major causative factor of landslides, not only by predisposing or triggering them, but also as a result of inadequate (low-cost) landslide mitigation; (ii) the level of tolerable or acceptable risk, a measure driving a large part of landslide costs in industrialized countries, is highly variable, differing between individuals, public or private organizations, and societies, with its nature being to change over time; and (iii) decision makers are faced with finding the right balance in landslide mitigation, thus need to weight diverse geological and socioeconomic factors that control its effectiveness in both technical and financial terms (e.g., Klose et al., 2014a). A large part of the complexity in assessing landslide risk as measured by economic costs is due to unique problems in understanding of (i) what types of landslide damage affect human activity and infrastructure in which way, (ii) how society contributes and responds to various kinds of damage, and (iii) how landslide damage is valued in monetary terms. Landslide economics shows the potential to take account of these sociocultural factors to the benefit of risk analysis (e.g., Klose et al., 2014b). The present contribution introduces local and regional case studies in which different economic issues of landslide risk are highlighted using the example of public infrastructures in NW Germany. A special focus is on the following topics: (i) risk culture and created risk, (ii
Manuel, Jenni; Crowe, Marie
2014-08-01
A number of recent, highly-publicized, perceived health-care service failures have raised concerns about health professionals' accountabilities. Relevant to these concerns, the present study sought to examine how mental health nurses understood clinical responsibility and its impact on their practice. A descriptive, qualitative design was used, and a convenience sample of 10 mental health nurses was recruited from specialist inpatient and outpatient mental health settings in Canterbury, New Zealand. Data were collected using semistructured interviews, and the transcriptions were analysed using an inductive, descriptive approach. Three major themes were identified: being accountable, fostering patient responsibility, and shifting responsibility. Being accountable involved weighing up patients' therapeutic needs against the potential for blame in an organizational culture of risk management. Fostering patient responsibility described the process of deciding in what situations patients could take responsibility for their behaviour. Shifting responsibility described the culture of defensive practice fostered by the organizational culture of risk aversion. The present study highlighted the challenges mental health nurses experience in relation to clinical responsibility in practice, including the balancing required between the needs of patients, the needs of the organization, and the perceived need for self-protection. © 2014 Australian College of Mental Health Nurses Inc.
Seismic performance of spherical liquid storage tanks: a case study
NASA Astrophysics Data System (ADS)
Fiore, Alessandra; Demartino, Cristoforo; Greco, Rita; Rago, Carlo; Sulpizio, Concetta; Vanzi, Ivo
2018-02-01
Spherical storage tanks are widely used for various types of liquids, including hazardous contents, thus requiring suitable and careful design for seismic actions. On this topic, a significant case study is described in this paper, dealing with the dynamic analysis of a spherical storage tank containing butane. The analyses are based on a detailed finite element (FE) model; moreover, a simplified single-degree-of-freedom idealization is also set up and used for verification of the FE results. Particular attention is paid to the influence of sloshing effects and of the soil-structure interaction for which no special provisions are contained in technical codes for this reference case. Sloshing effects are investigated according to the current literature state of the art. An efficient methodology based on an "impulsive-convective" decomposition of the container-fluid motion is adopted for the calculation of the seismic force. With regard to the second point, considering that the tank is founded on piles, soil-structure interaction is taken into account by computing the dynamic impedances. Comparison between seismic action effects, obtained with and without consideration of sloshing and soil-structure interaction, shows a rather important influence of these parameters on the final results. Sloshing effects and soil-structure interaction can produce, for the case at hand, beneficial effects. For soil-structure interaction, this depends on the increase of the fundamental period and of the effective damping of the overall system, which leads to reduced design spectral values.
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-01-01
Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-10-01
Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.
Methodology Series Module 2: Case-control Studies.
Setia, Maninder Singh
2016-01-01
Case-Control study design is a type of observational study. In this design, participants are selected for the study based on their outcome status. Thus, some participants have the outcome of interest (referred to as cases), whereas others do not have the outcome of interest (referred to as controls). The investigator then assesses the exposure in both these groups. The investigator should define the cases as specifically as possible. Sometimes, definition of a disease may be based on multiple criteria; thus, all these points should be explicitly stated in case definition. An important aspect of selecting a control is that they should be from the same 'study base' as that of the cases. We can select controls from a variety of groups. Some of them are: General population; relatives or friends; and hospital patients. Matching is often used in case-control control studies to ensure that the cases and controls are similar in certain characteristics, and it is a useful technique to increase the efficiency of the study. Case-Control studies can usually be conducted relatively faster and are inexpensive - particularly when compared with cohort studies (prospective). It is useful to study rare outcomes and outcomes with long latent periods. This design is not very useful to study rare exposures. Furthermore, they may also be prone to certain biases - selection bias and recall bias.
Methodology Series Module 2: Case-control Studies
Setia, Maninder Singh
2016-01-01
Case-Control study design is a type of observational study. In this design, participants are selected for the study based on their outcome status. Thus, some participants have the outcome of interest (referred to as cases), whereas others do not have the outcome of interest (referred to as controls). The investigator then assesses the exposure in both these groups. The investigator should define the cases as specifically as possible. Sometimes, definition of a disease may be based on multiple criteria; thus, all these points should be explicitly stated in case definition. An important aspect of selecting a control is that they should be from the same ‘study base’ as that of the cases. We can select controls from a variety of groups. Some of them are: General population; relatives or friends; and hospital patients. Matching is often used in case-control control studies to ensure that the cases and controls are similar in certain characteristics, and it is a useful technique to increase the efficiency of the study. Case-Control studies can usually be conducted relatively faster and are inexpensive – particularly when compared with cohort studies (prospective). It is useful to study rare outcomes and outcomes with long latent periods. This design is not very useful to study rare exposures. Furthermore, they may also be prone to certain biases – selection bias and recall bias. PMID:27057012
Prediabetes, diabetes, and risk of breast cancer: a case-control study.
Salinas-Martínez, Ana María; Flores-Cortés, Lillian Ivette; Cardona-Chavarría, Juan Manuel; Hernández-Gutiérrez, Brenda; Abundis, Alberto; Vázquez-Lara, Julia; González-Guajardo, Eduardo Enrique
2014-07-01
Although underlying mechanisms have been described to account for the association between prediabetes and diabetes with breast cancer, reported results have been inconsistent. We undertook this study to determine whether prediabetes and diabetes are risk factors for breast cancer in Mexican women with no family history of breast cancer in the mother, daughters, or sisters. A case-control study was carried out during 2011-2013. "Case" referred to patients with a histopathological diagnosis of breast cancer (incident and primary cases) (n = 240); "controls" were those with a BI-RADS 1 or 2 mammography result (n = 406). Categorization of prediabetes and diabetes was based on self-reporting or fasting glucose and glycated hemoglobin blood sampling results. Reproductive and sociodemographic data were collected by interview. Odds ratios (ORs) and 95% confidence intervals (CI) were calculated using multivariate unconditional binary logistic regression analysis. Prediabetes increased the risk of breast cancer in postmenopausal women (adjusted OR 2.08, 95% CI 1.10-3.96) as did diabetes (adjusted OR 2.85, 95% CI 1.55-5.26). A history of diabetes preceding breast cancer by ≥7 years and <7 years were both associated with an increased risk for breast cancer (adjusted OR 2.80, 95% CI 1.40-5.60 and 3.00, 95% CI 1.50-5.90, respectively). This is the first study in Mexico evaluating prediabetes and diabetes as breast cancer risk factors in women with no first-degree relatives with breast cancer. Our findings suggest that women with prediabetes and diabetes should be considered a more vulnerable population for early breast cancer detection. Copyright © 2014 IMSS. Published by Elsevier Inc. All rights reserved.
Using an Accountability Tool to Improve the Quality of Outcomes on Individual Family Service Plans
ERIC Educational Resources Information Center
Votava, Kristen M.; Johnson, Carol; Chiasson, Kari
2011-01-01
This study investigated using a state's Part C early intervention accountability tool to increase the number of outcomes meeting compliance within IFSPs. The Case Review Tool (CRT) was used to examine differences from year one to year three on three measures of quality outcomes. There was no evidence of change in two of the measures, but there was…
Designing oligo libraries taking alternative splicing into account
NASA Astrophysics Data System (ADS)
Shoshan, Avi; Grebinskiy, Vladimir; Magen, Avner; Scolnicov, Ariel; Fink, Eyal; Lehavi, David; Wasserman, Alon
2001-06-01
We have designed sequences for DNA microarrays and oligo libraries, taking alternative splicing into account. Alternative splicing is a common phenomenon, occurring in more than 25% of the human genes. In many cases, different splice variants have different functions, are expressed in different tissues or may indicate different stages of disease. When designing sequences for DNA microarrays or oligo libraries, it is very important to take into account the sequence information of all the mRNA transcripts. Therefore, when a gene has more than one transcript (as a result of alternative splicing, alternative promoter sites or alternative poly-adenylation sites), it is very important to take all of them into account in the design. We have used the LEADS transcriptome prediction system to cluster and assemble the human sequences in GenBank and design optimal oligonucleotides for all the human genes with a known mRNA sequence based on the LEADS predictions.
ERIC Educational Resources Information Center
Murphy, David, Ed.; Walker, Rob, Ed.; Webb, Graham, Ed.
This book contains case studies that look at using technology in a wide range of situations, from fully online courses to more traditional face-to-face settings. The case studies deal with issues related to student interaction, teaching and assessment, planning and development, and policy. The following case studies are included: (1) "Flame…
Brown, Kevin A; Jones, Makoto; Daneman, Nick; Adler, Frederick R; Stevens, Vanessa; Nechodom, Kevin E; Goetz, Matthew B; Samore, Matthew H; Mayer, Jeanmarie
2016-06-21
Although clinical factors affecting a person's susceptibility to Clostridium difficile infection are well-understood, little is known about what drives differences in incidence across long-term care settings. To obtain a comprehensive picture of individual and regional factors that affect C difficile incidence. Multilevel longitudinal nested case-control study. Veterans Health Administration health care regions, from 2006 through 2012. Long-term care residents. Individual-level risk factors included age, number of comorbid conditions, and antibiotic exposure. Regional risk factors included importation of cases of acute care C difficile infection per 10 000 resident-days and antibiotic use per 1000 resident-days. The outcome was defined as a positive result on a long-term care C difficile test without a positive result in the prior 8 weeks. 6012 cases (incidence, 3.7 cases per 10 000 resident-days) were identified in 86 regions. Long-term care C difficile incidence (minimum, 0.6 case per 10 000 resident-days; maximum, 31.0 cases per 10 000 resident-days), antibiotic use (minimum, 61.0 days with therapy per 1000 resident-days; maximum, 370.2 days with therapy per 1000 resident-days), and importation (minimum, 2.9 cases per 10 000 resident-days; maximum, 341.3 cases per 10 000 resident-days) varied substantially across regions. Together, antibiotic use and importation accounted for 75% of the regional variation in C difficile incidence (R2 = 0.75). Multilevel analyses showed that regional factors affected risk together with individual-level exposures (relative risk of regional antibiotic use, 1.36 per doubling [95% CI, 1.15 to 1.60]; relative risk of importation, 1.23 per doubling [CI, 1.14 to 1.33]). Case identification was based on laboratory criteria. Admission of residents with recent C difficile infection from non-Veterans Health Administration acute care sources was not considered. Only 25% of the variation in regional C difficile incidence in long
ERIC Educational Resources Information Center
Goh, Adeline Yuen Sze
2013-01-01
This article about workplace learning examines the learning of individuals in becoming a Vocational and Technical Education (VTE) teacher in Brunei. Drawing on research findings from a group of student teachers, it presents case study accounts of three individuals to illustrate the importance of social relationships in learning to become a VTE…
Assessing public forecasts to encourage accountability: The case of MIT's Technology Review.
Funk, Jeffrey
2017-01-01
Although high degrees of reliability have been found for many types of forecasts purportedly due to the existence of accountability, public forecasts of technology are rarely assessed and continue to have a poor reputation. This paper's analysis of forecasts made by MIT's Technology Review provides a rare assessment and thus a means to encourage accountability. It first shows that few of the predicted "breakthrough technologies" currently have large markets. Only four have sales greater than $10 billion while eight technologies not predicted by Technology Review have sales greater than $10 billion including three with greater than $100 billion and one other with greater than $50 billion. Second, possible reasons for these poor forecasts are then discussed including an over emphasis on the science-based process of technology change, sometimes called the linear model of innovation. Third, this paper describes a different model of technology change, one that is widely used by private companies and that explains the emergence of those technologies that have greater than $10 billion in sales. Fourth, technology change and forecasts are discussed in terms of cognitive biases and mental models.
Independent evaluation: insights from public accounting.
Brown, Abigail B; Klerman, Jacob Alex
2012-06-01
Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.
Evaluating Social Media Networks in Medicines Safety Surveillance: Two Case Studies.
Coloma, Preciosa M; Becker, Benedikt; Sturkenboom, Miriam C J M; van Mulligen, Erik M; Kors, Jan A
2015-10-01
There is growing interest in whether social media can capture patient-generated information relevant for medicines safety surveillance that cannot be found in traditional sources. The aim of this study was to evaluate the potential contribution of mining social media networks for medicines safety surveillance using the following associations as case studies: (1) rosiglitazone and cardiovascular events (i.e. stroke and myocardial infarction); and (2) human papilloma virus (HPV) vaccine and infertility. We collected publicly accessible, English-language posts on Facebook, Google+, and Twitter until September 2014. Data were queried for co-occurrence of keywords related to the drug/vaccine and event of interest within a post. Messages were analysed with respect to geographical distribution, context, linking to other web content, and author's assertion regarding the supposed association. A total of 2537 posts related to rosiglitazone/cardiovascular events and 2236 posts related to HPV vaccine/infertility were retrieved, with the majority of posts representing data from Twitter (98 and 85%, respectively) and originating from users in the US. Approximately 21% of rosiglitazone-related posts and 84% of HPV vaccine-related posts referenced other web pages, mostly news items, law firms' websites, or blogs. Assertion analysis predominantly showed affirmation of the association of rosiglitazone/cardiovascular events (72%; n = 1821) and of HPV vaccine/infertility (79%; n = 1758). Only ten posts described personal accounts of rosiglitazone/cardiovascular adverse event experiences, and nine posts described HPV vaccine problems related to infertility. Publicly available data from the considered social media networks were sparse and largely untrackable for the purpose of providing early clues of safety concerns regarding the prespecified case studies. Further research investigating other case studies and exploring other social media platforms are necessary to further characterise
In Case You Teach English: Case Studies in the English Classroom.
ERIC Educational Resources Information Center
Johannessen, Larry R.
Case studies can be a powerful strategy to use for helping students learn critical thinking processes that are key to interpreting and responding to literature and writing. Some of the major benefits of applying case methods are: cases provide an environment for active learning; they encourage the creation of a community of learners; cases help…
Resource Allocation Models and Accountability: A Jamaican Case Study
ERIC Educational Resources Information Center
Nkrumah-Young, Kofi K.; Powell, Philip
2008-01-01
Higher education institutions (HEIs) may be funded privately, by the state or by a mixture of the two. Nevertheless, any state financing of HE necessitates a mechanism to determine the level of support and the channels through which it is to be directed; that is, a resource allocation model. Public funding, through resource allocation models,…
Case Study: Let's Get Personal--Putting Personality into Your Cases
ERIC Educational Resources Information Center
Herreid, Clyde Freeman
2017-01-01
In this case study, the subject for discussion is the need to use teaching notes in order to add personality to case studies. Personality, it is said, is more important than policy, than demographics, than finances, or amorous peccadillos. Personality is essential. It is the interaction of people that capture our interest, yet, the question is…
Assurance of Learning and Study Abroad: A Case Study
ERIC Educational Resources Information Center
Rexeisen, Richard J.; Al-Khatib, Jamal
2009-01-01
Most academic programs are now held accountable for measuring student-learning outcomes. This article reports the results of an assurance of learning (AOL) project designed to measure the impact of study abroad on the development of ethical reasoning, intercultural sensitivity, and environmental attitudes. The Association to Advance Collegiate…
Driving behaviors and on-duty road accidents: a French case-control study.
Fort, Emmanuel; Chiron, Mireille; Davezies, Philippe; Bergeret, Alain; Charbotel, Barbara
2013-01-01
A case-control study was carried out to identify driving behaviors associated with the risk of on-duty road accident and to compare driving behaviors according to the type of journey (on duty, commuting, and private) for on-duty road accident victims. Cases were recruited from the Rhône Road Trauma Registry between January 2004 and October 2005 and were on duty at the time of the accident. Control subjects were recruited from the electoral rolls of the case subjects' constituencies of residence. Cases' and controls' driving behavior data were collected by self-administered questionnaire. A logistic regression was performed to identify behavioral risk factors for on-duty road accidents, taking into account age, sex, place of residence, road accident risk exposure, socio-occupational category, and type of road user. A second analysis focused specifically on the case subjects, comparing their self-assessed usual behaviors according to the type of journey. Significant factors for multivariate analysis of on-duty road accidents were female gender, history of on-duty road accidents during the previous 10 years, severe time pressure at work, and driving a vehicle not belonging to the driver. On-duty road accident victims reported behavioral risk factors more frequently in relation to driving for work than driving for private reasons or commuting: nonsystematic seat belt use, cell phone use at least once daily while driving, and history of accidents with injury during the previous 10 years. This study provides knowledge on behavioral risk factors for on-duty road accidents and differences in behavior according to the type of journey for subjects who have been on-duty road accident victims. These results will be useful for the design of on-duty road risk prevention.
The Central Coherence Account of Autism Revisited: Evidence from the ComFor Study
ERIC Educational Resources Information Center
Noens, Ilse L. J.; van Berckelaer-Onnes, Ina A.
2008-01-01
According to the central coherence account, people with autism have a tendency to focus on local rather than global processing. However, there is considerable controversy about the locus of the weak drive for central coherence. Some studies support enhanced bottom-up processing, whereas others claim reduced top-down feedback. The results of the…
A case study on dune response to infragravity waves
NASA Astrophysics Data System (ADS)
Li, Wenshan; Wang, Hui; Li, Huan; Wu, Shuangquan; Li, Cheng
2017-08-01
A series of numerical simulations were conducted using the process-based model XBeach to investigate dune response under normal and getting rid of infragravity wave conditions with different slopes. Erosion volume upside the dune toe and dune top recession are set as indicators for dune vulnerability as well as defence capacity for its front-beach. Results show that both dune erosion volume and dune top recession decrease with gentler dune slopes. Of all the simulation cases, dune with a face slope of 1/1 lost most sand and supplied most sand for lower-bed. The presence of infragravity waves is validated to be crucial to dune vulnerability. The dune erosion volume is shown to decrease by 44.5%∼61.5% and the dune top recession decreased by 0%∼45.5% correspondingly, in the case that infragravity motion is not taken into account during simulation for different dune slopes.
Hagel, Brent E
2011-04-01
To provide an overview of the two-stage case-control study design and its potential application to ED injury surveillance data and to apply this approach to published ED data on the relation between brain injury and bicycle helmet use. Relevant background is presented on injury aetiology and case-control methodology with extension to the two-stage case-control design in the context of ED injury surveillance. The design is then applied to data from a published case-control study of the relation between brain injury and bicycle helmet use with motor vehicle involvement considered as a potential confounder. Taking into account the additional sampling at the second stage, the adjusted and corrected odds ratio and 95% confidence interval for the brain injury-helmet use relation is presented and compared with the estimate from the entire original dataset. Contexts where the two-stage case-control study design might be most appropriately applied to ED injury surveillance data are suggested. The adjusted odds ratio for the relation between brain injury and bicycle helmet use based on all data (n = 2833) from the original study was 0.34 (95% CI 0.25 to 0.46) compared with an estimate from a two-stage case-control design of 0.35 (95% CI 0.25 to 0.48) using only a fraction of the original subjects (n = 480). Application of the two-stage case-control study design to ED injury surveillance data has the potential to dramatically reduce study time and resource costs with acceptable losses in statistical efficiency.
Modeling habitat dynamics accounting for possible misclassification
Veran, Sophie; Kleiner, Kevin J.; Choquet, Remi; Collazo, Jaime; Nichols, James D.
2012-01-01
Land cover data are widely used in ecology as land cover change is a major component of changes affecting ecological systems. Landscape change estimates are characterized by classification errors. Researchers have used error matrices to adjust estimates of areal extent, but estimation of land cover change is more difficult and more challenging, with error in classification being confused with change. We modeled land cover dynamics for a discrete set of habitat states. The approach accounts for state uncertainty to produce unbiased estimates of habitat transition probabilities using ground information to inform error rates. We consider the case when true and observed habitat states are available for the same geographic unit (pixel) and when true and observed states are obtained at one level of resolution, but transition probabilities estimated at a different level of resolution (aggregations of pixels). Simulation results showed a strong bias when estimating transition probabilities if misclassification was not accounted for. Scaling-up does not necessarily decrease the bias and can even increase it. Analyses of land cover data in the Southeast region of the USA showed that land change patterns appeared distorted if misclassification was not accounted for: rate of habitat turnover was artificially increased and habitat composition appeared more homogeneous. Not properly accounting for land cover misclassification can produce misleading inferences about habitat state and dynamics and also misleading predictions about species distributions based on habitat. Our models that explicitly account for state uncertainty should be useful in obtaining more accurate inferences about change from data that include errors.
Schematic representation of case study research designs.
Rosenberg, John P; Yates, Patsy M
2007-11-01
The paper is a report of a study to demonstrate how the use of schematics can provide procedural clarity and promote rigour in the conduct of case study research. Case study research is a methodologically flexible approach to research design that focuses on a particular case - whether an individual, a collective or a phenomenon of interest. It is known as the 'study of the particular' for its thorough investigation of particular, real-life situations and is gaining increased attention in nursing and social research. However, the methodological flexibility it offers can leave the novice researcher uncertain of suitable procedural steps required to ensure methodological rigour. This article provides a real example of a case study research design that utilizes schematic representation drawn from a doctoral study of the integration of health promotion principles and practices into a palliative care organization. The issues discussed are: (1) the definition and application of case study research design; (2) the application of schematics in research; (3) the procedural steps and their contribution to the maintenance of rigour; and (4) the benefits and risks of schematics in case study research. The inclusion of visual representations of design with accompanying explanatory text is recommended in reporting case study research methods.
Accounting for the money-made parenthood of transnational surrogacy.
Stuvøy, Ingvill
2018-06-21
In the last decade, transnational surrogacy has attracted world-wide attention for making babies and pregnancies exchangeable with money. Involuntarily childless couples and individuals travel abroad and pay to have the desired child and to become parents. Acknowledging the importance of asking into the consequences of this monetization of reproduction, the author takes issue with universalistic assumptions about money and markets, and their presumed universal effects on social relations. Instead, it is argued that we need to explore how money works, and, by extension, how transnational surrogacy works out and becomes viable to people as a way to become parents. Putting together insights from economic sociology, and the assisted reproductive technology and parenting culture literature, the author employs the notion of accounting to grasp how people make sense of the money involved in making them parents. Based on a study involving 21 interviews with Norwegian gay and straight couples and single men and women seeking surrogacy abroad, the author explores how money is accounted for in three cases, set in three different countries; India, the United States and Canada. The analysis shows how money is accounted for in particular ways to confirm parenthood. These ways differ depending on the local context and transnational relations; ultimately making differentiated monetized parenthood. This is of significance when we try to conceptualize contemporary parenthood and how money seemingly sustains parenthood in ever more radical ways.
48 CFR 9904.406 - Cost accounting standard-cost accounting period.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
ERIC Educational Resources Information Center
McDiarmid, G. Williamson; Kleinfeld, Judith, Ed.
Teaching cases have been utilized in professional training and can offer dramatic accounts of problems teachers may confront in the classroom. This case study examines a fact-based story of a third-grade teacher's confrontation with the mother of an African-American child who disagrees with the innovative approach utilized in her child's…
ERIC Educational Resources Information Center
Talbert, Diana E., Comp.
This document provides an overview of Peace Corps water and sanitation activities, five case studies (Thailand, Yemen, Paraguay, Sierra Leone, and Togo), programming guidelines, and training information. Each case study includes: (1) background information on the country's geography, population, and economics; (2) information on the country's…
Rethinking Case Study Methodology in Poststructural Research.
Mohammed, Shan; Peter, Elizabeth; Gastaldo, Denise; Howell, Doris
2015-03-01
Little consideration has been given to how case study might be used in poststructural research to explore power relations that constitute a phenomenon. Many case study scholars, most notably Robert Yin, adopt a postpositivist perspective that assumes the "truth" can be accessed through applying prescriptive and rigid research techniques. Using a discussion of Michel Foucault's key theoretical ideas and the insights gained through a Foucauldian case study of people with advanced cancer who continue to receive curative treatment, the authors argue for the expansion of case study in poststructural inquiry. They propose that the use of poststructuralist case study is valuable because of the flexibility and comprehensiveness of the methodology, which allows for the exploration of a deeper understanding of the broader discourses that shape a phenomenon, as well as how power/knowledge relations shape the behaviours and perceptions of people. They also introduce the reflexive implications of poststructural case study research. Copyright© by Ingram School of Nursing, McGill University.
An evolutionary account of vigilance in grief
White, Claire; Fessler, Daniel M T
2018-01-01
Abstract Grief is characterized by a number of cardinal cognitive symptoms, including preoccupation with thoughts of the deceased and vigilance toward indications that the deceased is in the environment. Compared with emotional symptoms, little attention has been paid to the ultimate function of vigilance in grief. Drawing on signal-detection theory, we propose that the ultimate function of vigilance is to facilitate the reunification (where possible) with a viable relationship partner following separation. Preoccupation with thoughts about the missing person creates the cognitive conditions necessary to maintain a low baseline threshold for the detection of the agent—any information associated with the agent is highly salient, and attention is correspondingly readily deployed toward such cues. These patterns are adaptive in cases of an absent but living partner, but maladaptive in cases of the death of a partner. That they occur in the latter likely reflects the intersection of error-management considerations and the kludge-like configuration of the mind. We discuss results from two previous studies designed to test predictions concerning input conditions and individual differences based on this account, and consider the implications of these findings for mainstream bereavement theories and practices. PMID:29492265
Is our medical school socially accountable? The case of Faculty of Medicine, Suez Canal University.
Hosny, Somaya; Ghaly, Mona; Boelen, Charles
2015-04-01
Faculty of Medicine, Suez Canal University (FOM/SCU) was established as community oriented school with innovative educational strategies. Social accountability represents the commitment of the medical school towards the community it serves. To assess FOM/SCU compliance to social accountability using the "Conceptualization, Production, Usability" (CPU) model. FOM/SCU's practice was reviewed against CPU model parameters. CPU consists of three domains, 11 sections and 31 parameters. Data were collected through unstructured interviews with the main stakeholders and documents review since 2005 to 2013. FOM/SCU shows general compliance to the three domains of the CPU. Very good compliance was shown to the "P" domain of the model through FOM/SCU's innovative educational system, students and faculty members. More work is needed on the "C" and "U" domains. FOM/SCU complies with many parameters of the CPU model; however, more work should be accomplished to comply with some items in the C and U domains so that FOM/SCU can be recognized as a proactive socially accountable school.
Risk factors for idiopathic intracranial hypertension in men: a case-control study
Fraser, J. Alexander; Bruce, Beau B.; Rucker, Janet; Fraser, Lisa-Ann; Atkins, Edward J.; Newman, Nancy J.; Biousse, Valérie
2009-01-01
Objective To identify risk factors for idiopathic intracranial hypertension (IIH) in men Design Case-control study. A 96-item telephone questionnaire, answered retrospectively, with cases recalling at the age of their diagnosis and controls recalling at the age of their corresponding case's diagnosis. Setting Outpatient clinics in two US tertiary care centers Participants The characteristics of 24 men with IIH were compared to those of 48 controls matched for sex, age, race, and World Health Organization body mass index (BMI) category. Main Outcome Measures Two previously validated questionnaires: the ADAM (Androgen Deficiency in Aging Males) questionnaire for testosterone deficiency and the Berlin questionnaire for obstructive sleep apnea (OSA), embedded within the telephone questionnaire. Analysis with Mantel-Haenszel odds ratios and mixed-effects logistic regression models accounted for matching. Results Cases and controls had similar enrollment matching characteristics. Although matching was successful by BMI category, there was a small difference between BMI values of cases and controls (cases: median 31.7, controls: median 29.9; p=0.03). After adjustment by BMI value, men with IIH were significantly more likely than controls to have a positive ADAM questionnaire for testosterone deficiency (OR: 17.4, 95% CI: 5.6-54.5; p<0.001) and significantly more likely to have either a positive Berlin questionnaire for OSA or history of diagnosed OSA (OR: 4.4, 95% CI: 1.5-12.9; p=0.03). Conclusions Men with IIH are more likely than controls to have symptoms associated with testosterone deficiency and OSA. These associations suggest a possible role for sex hormones and OSA in the pathogenesis of IIH in men. PMID:19945715
Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods
ERIC Educational Resources Information Center
Buckhaults, Jessica; Fisher, Diane
2011-01-01
In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…
Logic of Accounting: The Case of Reporting Previous Options in Norwegian Activation Encounters
ERIC Educational Resources Information Center
Solberg, Janne
2017-01-01
The article deals with the enactment of client resistance in Norwegian vocational rehabilitation encounters. More specific, a practice here called "reporting previous options" is analyzed by using the resources of ethnomethodological conversation analysis (CA) in five instances as doing some sort of accounting. In response to the…
Checkland, Kath; Allen, Pauline; Coleman, Anna; Segar, Julia; McDermott, Imelda; Harrison, Stephen; Petsoulas, Christina; Peckham, Stephen
2013-12-10
One of the key goals of the current reforms in the English National Health Service (NHS) under the Health and Social Care Act, 2012, is to increase the accountability of those responsible for commissioning care for patients (clinical commissioning groups (CCGs)), while at the same time allowing them a greater autonomy. This study was set out to explore CCG's developing accountability relationships. We carried out detailed case studies in eight CCGs, using interviews, observation and documentary analysis to explore their multiple accountabilities. We interviewed 91 people, including general practitioners, managers and governing body members in developing CCGs, and undertook 439 h of observation in a wide variety of meetings. CCGs are subject to a managerial, sanction-backed accountability to NHS England (the highest tier in the new organisational hierarchy), alongside a number of other external accountabilities to the public and to some of the other new organisations created by the reforms. In addition, unlike their predecessor commissioning organisations, they are subject to complex internal accountabilities to their members. The accountability regime to which CCGs are subject to is considerably more complex than that which applied their predecessor organisations. It remains to be seen whether the twin aspirations of increased autonomy and increased accountability can be realised in practice. However, this early study raises some important issues and concerns, including the risk that the different bodies to whom CCGs are accountable will have differing (or conflicting) agendas, and the lack of clarity over the operation of sanction regimes.
ERIC Educational Resources Information Center
Paananen, Maiju; Lipponen, Lasse; Kumpulainen, Kristiina
2015-01-01
Drawing on the analytic concept of imaginary, this study investigates policy hybridisation in the Finnish early childhood education. Specifically, it illuminates how the interplay between different imaginaries enabled the neoliberal imaginary to oust the social-democratic imaginary through a tripartite process in a case of local productivity…
Federal Register 2010, 2011, 2012, 2013, 2014
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...
Obsolete Laws: Economic and Moral Aspects, Case Study-Composting Standards.
Vochozka, Marek; Maroušková, Anna; Šuleř, Petr
2017-12-01
From the early days of philosophy, ethics and justice, there is wide consensus that the constancy of the laws establishes the legal system. On the other hand, the rate at which we accumulate knowledge is gaining speed like never before. Due to the recently increased attention of academics to climate change and other environmental issues, a lot of new knowledge has been obtained about carbon management, its role in nature and mechanisms regarding the formation and degradation of organic matter. A multidisciplinary techno-economic assessment of current composting standards and laws that took into account the current state of knowledge about carbon management was carried out as a case study. Economic and environmental damage caused by outdated laws was revealed. In addition, it was found that the introduction of the best composts into the market is permitted, causing additional negative environmental as well as economic impacts.
Lifetime Physical Activity and Breast Cancer: a Case-Control Study in Kelantan, Malaysia.
Yen, Siew Hwa; Knight, A; Krishna, Mbv; Muda, Wmw; Rufai, Aa
2016-01-01
Physical inactivity has been identified as the fourth leading risk factor for global mortality and is associated with increased breast cancer diagnosis and recurrence. To examine the association between adult lifetime physical activity and breast cancer risk in a case-control analysis. This study involved 122 cases of breast cancer and 121 controls in the state of Kelantan in Malaysia. A comprehensive measure of lifetime physical activity was used to assess occupational, household, and recreational/sports activity. For every type of activity, a metabolic equivalent (MET) score was assigned using the compendium of physical activities. MET-hours/week per year for all types of activities at different levels of intensities for different age groups were calculated. Logistic regression analysis was used to estimate odds ratios between various measures of physical activity and breast cancer risk. The mean MET-hours/week per year for all activities were 120.0 and 132.9 of MET-hours/week per year for cases and controls respectively. Household activities accounted for about 70% of the total lifetime physical activities. Only about 2.5% of the total lifetime physical activities were in the form of recreational/sports. This study found no association between lifetime occupational and recreational/sports physical activities with breast cancer risk among Kelantanese women. However, higher intensity lifetime household activities seemed to significantly reduce risk of breast cancer.
Student Self Governance: A Case Study
ERIC Educational Resources Information Center
Deegan, William L.
1974-01-01
Reports on a study which reviewed student successes and failures in an on-going student controlled program, where accountability, persistence and continuing commitment were required. Several conclusions are presented and weaknesses noted in these programs, many of which can be seen in faculty and administrative programs, too. (Author/PC)