Benefits of Guided Self-Management of Attention on Learning Accounting

ERIC Educational Resources Information Center

Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred

2017-01-01

This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an…

Environmental reporting and accounting in Australia: progress, prospects and research priorities.

PubMed

van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

Saving Time with Automated Account Management

ERIC Educational Resources Information Center

School Business Affairs, 2013

2013-01-01

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

Toppling Disciplinary Silos: One Suggestion for Accounting and Management.

ERIC Educational Resources Information Center

Thorne, Daniel; Davig, William

1999-01-01

The topic of managing diversity is presented as a way to combine management and accounting to enable students to understand different accounting standards and cultural differences internationally. (SK)

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…

MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

An accountable fistula management treatment plan.

PubMed

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.

E-Learning and Technologies for Open Distance Learning in Management Accounting

ERIC Educational Resources Information Center

Kashora, Trust; van der Poll, Huibrecht M.; van der Poll, John A.

2016-01-01

This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and…

Integrated Facilities Management and Fixed Asset Accounting.

ERIC Educational Resources Information Center

Golz, W. C., Jr.

1984-01-01

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

Ethical budgets: a critical success factor in implementing new public management accountability in health care.

PubMed

Bosa, Iris M

2010-05-01

New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

ERIC Educational Resources Information Center

Howcroft, Douglas

2017-01-01

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

A Strategy for Improving the Quality of Entry-Level Management Accountants.

ERIC Educational Resources Information Center

Kreuze, Jerry G.; Newell, Gale E.

1996-01-01

Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...

An Accounting View of Management in Higher Education

ERIC Educational Resources Information Center

Sperry, John B.

1975-01-01

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

School-Based Management and Accountability Procedures Manual

ERIC Educational Resources Information Center

North Carolina Department of Public Instruction, 2004

2004-01-01

From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…

Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.

ERIC Educational Resources Information Center

Novin, Adel M.

1997-01-01

Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

PubMed

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

Faculty Research from the Perspective of Accounting Academicians.

ERIC Educational Resources Information Center

King, Jerry G.; Henderson, James R.

1991-01-01

A questionnaire solicited information and opinions from 152 accounting professors about research, promotion and salary increases, and publication productivity and outlets. Results suggest that accounting education is at a crossroads: individual faculty emphasize teaching; policies on promotion and tenure emphasize research. (JOW)

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)

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

EPA Pesticide Factsheets

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

Manpower Goals Planning and Accountability. Research Report 34.

ERIC Educational Resources Information Center

Niehaus, R. J.; Nitterhouse, D.

Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order…

The Uniform Chart of Accounts and Its Use in Management Control.

DTIC Science & Technology

1982-10-01

accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA

Applying Japanese management tips to patient accounts.

PubMed

Groenevelt, C J

1990-04-01

"Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.

7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...

Debriefing and accountability in deceptive research.

PubMed

Miller, Franklin G; Gluck, John P; Wendler, David

2008-09-01

Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the prima facie wrong of deception. Specifically, we contend that debriefing should include a responsibility to promote transparency by explaining the deception and its rationale, to provide an apology to subjects for infringing the principle of respect for persons, and to offer subjects an opportunity to withdraw their data. We also present recommendations concerning the discussion of deception in scientific articles reporting the results of research using deception.

Being Accountable or Filling in Forms: Managers and Clinicians' Views About Communicating Risk.

PubMed

Clancy, Leonie; Happell, Brenda

2017-01-01

Assessment, documentation, and prevention of risk are central to mental health services. However, there is a paucity of research examining how risk is perceived by key stakeholders including managers and clinicians. Qualitative, exploratory design. In-depth interviews were held with 22 senior managers and 21 clinicians. Communicating risk was a major theme to emerge. For managers, accountability was a primary consideration in communicating risk and therefore influential over nursing practice. Clinicians were more likely to view the organizational processes of communicating risk as a bureaucratic exercise. The significant difference between managers and clinicians is problematic for achieving consumer-focused mental health service delivery, a more critical approach to risk is essential in preserving the therapeutic relationship. © 2015 Wiley Periodicals, Inc.

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule...

At-Risk Student Averse: Risk Management and Accountability

ERIC Educational Resources Information Center

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

2012-01-01

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

An SSH key management system: easing the pain of managing key/user/account associations

NASA Astrophysics Data System (ADS)

Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.

2008-07-01

Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.

Integrated billing and accounts receivable management system needed to maximize payments and cope with managed care.

PubMed

Sanders, J; Wold, D; Sullivan, T

1999-01-01

The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.

Building the Science of Research Management: What Can Research Management Learn from Education Research?

ERIC Educational Resources Information Center

Huang, Jun Song; Hung, Wei Loong

2018-01-01

Research management is an emerging field of study and its development is significant to the advancement of research enterprise. Developing the science of research management requires investigating social mechanisms involved in research management. Yet, studies on social mechanisms of research management is lacking in the literature. To address…

Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

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…

Forest inventory: role in accountability for sustainable forest management

Treesearch

Lloyd C. Irland

2007-01-01

Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...

Researchers' experience with project management in health and medical research: Results from a post-project review

PubMed Central

2011-01-01

Background Project management is widely used to deliver projects on time, within budget and of defined quality. However, there is little published information describing its use in managing health and medical research projects. We used project management in the Alcohol and Pregnancy Project (2006-2008) http://www.ichr.uwa.edu.au/alcoholandpregnancy and in this paper report researchers' opinions on project management and whether it made a difference to the project. Methods A national interdisciplinary group of 20 researchers, one of whom was the project manager, formed the Steering Committee for the project. We used project management to ensure project outputs and outcomes were achieved and all aspects of the project were planned, implemented, monitored and controlled. Sixteen of the researchers were asked to complete a self administered questionnaire for a post-project review. Results The project was delivered according to the project protocol within the allocated budget and time frame. Fifteen researchers (93.8%) completed a questionnaire. They reported that project management increased the effectiveness of the project, communication, teamwork, and application of the interdisciplinary group of researchers' expertise. They would recommend this type of project management for future projects. Conclusions Our post-project review showed that researchers comprehensively endorsed project management in the Alcohol and Pregnancy Project and agreed that project management had contributed substantially to the research. In future, we will project manage new projects and conduct post-project reviews. The results will be used to encourage continuous learning and continuous improvement of project management, and provide greater transparency and accountability of health and medical research. The use of project management can benefit both management and scientific outcomes of health and medical research projects. PMID:21635721

A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

ERIC Educational Resources Information Center

Hughes, K. Scott; And Others

This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

Willingness to participate in accountable care organizations: health care managers' perspective.

PubMed

Wan, Thomas T H; Demachkie Masri, Maysoun; Ortiz, Judith; Lin, Blossom Y J

2014-01-01

This study examines how health care managers responded to the accountable care organization (ACO). The effect of perceived benefits and barriers of the commitment to develop a strategic plan for ACOs and willingness to participate in ACOs is analyzed, using organizational social capital, health information technology uses, health systems integration and size of the health networks, geographic factors, and knowledge about ACOs as predictors. Propensity score matching and analysis are used to adjust the state and regional variations. When the number of perceived benefits is greater than the number of perceived barriers, health care managers are more likely to reveal a stronger commitment to develop a strategic plan for ACO adoption. Health care managers who perceived their organizations as lacking leadership support or commitment, financial incentives, and legal and regulatory support to ACO adoption were less willing to participate in ACOs in the future. Future research should gather more diverse views from a larger sample size of health professionals regarding ACO participation. The perspective of health care managers should be seriously considered in the adoption of an innovative health care delivery system. The transparency on policy formulation should consider multiple views of health care managers.

Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

PubMed

Forman, H P; Yin, D

1996-06-01

Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

Sustainability Accounting Courses, Talloires Declaration and Academic Research

ERIC Educational Resources Information Center

Khan, Tehmina

2013-01-01

Purpose: The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability…

Major Management Challenges and Program Risks. Performance and Accountability Series.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

In its 2001 performance and accountability report on the Department of Education, the General Accounting Office (GAO) identified challenges with student financial-aid programs, financial management, and other areas facing education. The information presented in this report is intended to help sustain congressional attention and a departmental…

Accountability and Other CAUSES of Total Quality Management.

ERIC Educational Resources Information Center

Aamot, Karen; Piotrowski, Craig

1995-01-01

Describes Total Quality Management (TQM) techniques implemented at Waukesha County Technical College (Wisconsin). The CAUSES program focuses on customers, accountability, understanding, self-improvement, education, and searching. Describes application of TQM to the fixed-asset team project. Four figures are included. (LMI)

Uncertainty-accounting environmental policy and management of water systems.

PubMed

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

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…

Accounting for complementarity to maximize monitoring power for species management.

PubMed

Tulloch, Ayesha I T; Chadès, Iadine; Possingham, Hugh P

2013-10-01

To choose among conservation actions that may benefit many species, managers need to monitor the consequences of those actions. Decisions about which species to monitor from a suite of different species being managed are hindered by natural variability in populations and uncertainty in several factors: the ability of the monitoring to detect a change, the likelihood of the management action being successful for a species, and how representative species are of one another. However, the literature provides little guidance about how to account for these uncertainties when deciding which species to monitor to determine whether the management actions are delivering outcomes. We devised an approach that applies decision science and selects the best complementary suite of species to monitor to meet specific conservation objectives. We created an index for indicator selection that accounts for the likelihood of successfully detecting a real trend due to a management action and whether that signal provides information about other species. We illustrated the benefit of our approach by analyzing a monitoring program for invasive predator management aimed at recovering 14 native Australian mammals of conservation concern. Our method selected the species that provided more monitoring power at lower cost relative to the current strategy and traditional approaches that consider only a subset of the important considerations. Our benefit function accounted for natural variability in species growth rates, uncertainty in the responses of species to the prescribed action, and how well species represent others. Monitoring programs that ignore uncertainty, likelihood of detecting change, and complementarity between species will be more costly and less efficient and may waste funding that could otherwise be used for management. © 2013 Society for Conservation Biology.

Helping dentists manage accounts receivable.

PubMed

Scott, J

2001-01-01

First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.

ASPEN--A Web-Based Application for Managing Student Server Accounts

ERIC Educational Resources Information Center

Sandvig, J. Christopher

2004-01-01

The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…

Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight

DTIC Science & Technology

2015-03-04

H 4 , 2 0 1 5 Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Report No. DODIG-2015...04 MAR 2015 2. REPORT TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Naval...i Results in Brief Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Visit us at

[Instruments of management accounting in german hospitals - potentials for competitive advantage and status quo].

PubMed

Berens, W; Lachmann, M; Wömpener, A

2011-03-01

The aim of this study is to provide an analysis of the status quo for the usage of instruments of management accounting in German hospitals. 600 managing directors of German hospitals were asked to answer a questionnaire about the usage of management accounting instruments in their hospitals. We obtained 121 usable datasets, which are evaluated in this study. A significant increase in the usage of management accounting instruments can be observed over time. The respondents have an overall positive perception of the usage of these instruments. Cost accounting and information systems are among the most widely used instruments, while widely discussed concepts like the balanced scorecard or clinical pathways show surprisingly low usage rates. © Georg Thieme Verlag KG Stuttgart · New York.

ATLAS Data Management Accounting with Hadoop Pig and HBase

NASA Astrophysics Data System (ADS)

Lassnig, Mario; Garonne, Vincent; Dimitrov, Gancho; Canali, Luca

2012-12-01

The ATLAS Distributed Data Management system requires accounting of its contents at the metadata layer. This presents a hard problem due to the large scale of the system, the high dimensionality of attributes, and the high rate of concurrent modifications of data. The system must efficiently account more than 90PB of disk and tape that store upwards of 500 million files across 100 sites globally. In this work a generic accounting system is presented, which is able to scale to the requirements of ATLAS. The design and architecture is presented, and the implementation is discussed. An emphasis is placed on the design choices such that the underlying data models are generally applicable to different kinds of accounting, reporting and monitoring.

Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors

ERIC Educational Resources Information Center

von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled

2012-01-01

This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

DTIC Science & Technology

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

Seeking Accountability through State-Appointed Emergency District Management

ERIC Educational Resources Information Center

Arsen, David; Mason, Mary L.

2013-01-01

Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This article analyzes…

Generation of SEEAW asset accounts based on water resources management models

NASA Astrophysics Data System (ADS)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

Strategic Management Accounting in Universities: The Italian Experience

ERIC Educational Resources Information Center

Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni

2008-01-01

This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a…

Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management Oversight

DTIC Science & Technology

2014-08-13

No. DODIG-2014-101 A U G U S T 1 3 , 2 0 1 4 Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management...13 AUG 2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Brooke Army...Results in Brief Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management Oversight Visit us at www.dodig.mil

Developing Researching Managers and Relevant Research--The "Executive Research Programme"

ERIC Educational Resources Information Center

Werr, Andreas; Strannegård, Lars

2014-01-01

The current paper argues for bridging the "relevance gap" in management research and education by creating educational programmes that bring together experienced managers and management researchers. In the "Executive Research Programme" discussed in this paper, managers were paired up with researchers to conduct a collaborative…

Key Authors in Business and Management Education Research: Productivity, Topics, and Future Directions

ERIC Educational Resources Information Center

Arbaugh, J. B.; Asarta, Carlos J.; Hwang, Alvin; Fornaciari, Charles J.; Bento, Regina F.; Dean, Kathy Lund

2017-01-01

Previous studies of author productivity in business and management education (BME) research have focused on single disciplinary areas, and even single journals. This study is the first to examine the productivity of BME scholars across multiple disciplinary areas (i.e., accounting, economics, finance, information systems, management, marketing,…

78 FR 61387 - Supermedia LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-03

... LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex Media Inc..., Publishing Operations Divison, Listing Management Group, a Subsidiary of Dex Media Inc., Including On-Site... to workers and former workers of SuperMedia LLC, Publishing Operation Division, Account Management...

What accounting leaves out of hospital financial management.

PubMed

Boles, K E; Glenn, J K

1986-01-01

As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

Management accounting for advanced technological environments.

PubMed

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

Patient-accounts managers' roles expand, but few recruiting, training programs exist.

PubMed

Nemes, J

1991-06-17

Patient-accounts managers oversee collection of 90% of hospitals' gross revenues, yet experts say the healthcare industry isn't doing enough to educate, recruit and retain these professionals. The expanding roles of these managers--often known as business office managers--are fueling calls for more education to help them advance in their field and higher pay to interest more people in the position.

Middle management of research

NASA Technical Reports Server (NTRS)

Graham, Robert W.

1990-01-01

The role of the middle manager in a research organization is discussed. The middle manager serves as a liaison between upper management and researchers to assure that individual research projects manifest the goals of the organization. The author draws on his long experience in this role to describe management practices that have proven successful. A general discussion is presented of the makeup of a research environment, derived from a study of a division involved in aerospace research and development (R and D). The study emphasized the importance of planning and management style in producing an attractive environment. Management practices are described, which include goal setting, planning, staffing, reviewing and evaluating, and rewarding. The importance of selecting and defining an appropriate research area is discussed. It is emphasized that in relating to the staff the middle manager must cultivate the human side of supervision, develop the art of delegating responsibility, judiciously select facilities, and provide recognition and meaningful rewards to develop a productive research staff. The development of the staff is probably the most important and challenging role of the manager.

18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... 188, Research, development, or demonstration expenditures. (a) This account must be charged with the...

18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... 188, Research, development, or demonstration expenditures. (a) This account must be charged with the...

18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... 188, Research, development, or demonstration expenditures. (a) This account must be charged with the...

18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... 188, Research, development, or demonstration expenditures. (a) This account must be charged with the...

Student Science Teachers' Accounts of a Well-Remembered Event about Classroom Management.

ERIC Educational Resources Information Center

Zuckerman, June Trop

2000-01-01

Discusses how 36 student science teachers described and responded to one of their own classroom management problems. Based on student teachers' written accounts of a well-remembered event about classroom management. (SAH)

Integration Strategies of Pharmacists in Primary Care-Based Accountable Care Organizations: A Report from the Accountable Care Organization Research Network, Services, and Education.

PubMed

Joseph, Tina; Hale, Genevieve M; Eltaki, Sara M; Prados, Yesenia; Jones, Renee; Seamon, Matthew J; Moreau, Cynthia; Gernant, Stephanie A

2017-05-01

The accountable care organization (ACO) is an innovative health care delivery model centered on value-based care. ACOs consisting of primary care providers are increasingly becoming commonplace in practice; however, medication management remains suboptimal. As experts in medication management, pharmacists perform direct patient care and assist in the transition from one provider to another, which places them in an ideal position to manage multiple aspects of patient care. Pharmacist-provided care has been shown to reduce drug expenditures, hospital readmissions, length of stay, and emergency department visits. Although pharmacists have become key team members of interdisciplinary teams within traditional care settings, their role has often been overlooked in the primary care-based ACO. In 2015, Nova Southeastern University College of Pharmacy founded the Accountable Care Organization Research Network, Services, and Education (ACORN SEED), a team of pharmacy practice faculty dedicated to using innovative approaches to patient care, while providing unique learning experiences for pharmacy students by partnering with ACOs in the South Florida region. Five opportunities are presented for pharmacists to improve medication use specifically in primary care-based ACOs: medication therapy management, annual wellness visits, chronic disease state management, chronic care management, and transitions of care. Several challenges and barriers that prevent the full integration of pharmacists into primary care-based ACOs include lack of awareness of pharmacist roles in primary care; complex laws and regulations surrounding clinical protocols, such as collaborative practice agreements; provider status that allows compensation for pharmacist services; and limited access to medical records. By understanding and maximizing the role of pharmacists, several opportunities exist to better manage the medication-use process in value-based care settings. As more organizations realize

Government Accounting

DTIC Science & Technology

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

Research data management in academic institutions: A scoping review.

PubMed

Perrier, Laure; Blondal, Erik; Ayala, A Patricia; Dearborn, Dylanne; Kenny, Tim; Lightfoot, David; Reka, Roger; Thuna, Mindy; Trimble, Leanne; MacDonald, Heather

2017-01-01

The purpose of this study is to describe the volume, topics, and methodological nature of the existing research literature on research data management in academic institutions. We conducted a scoping review by searching forty literature databases encompassing a broad range of disciplines from inception to April 2016. We included all study types and data extracted on study design, discipline, data collection tools, and phase of the research data lifecycle. We included 301 articles plus 10 companion reports after screening 13,002 titles and abstracts and 654 full-text articles. Most articles (85%) were published from 2010 onwards and conducted within the sciences (86%). More than three-quarters of the articles (78%) reported methods that included interviews, cross-sectional, or case studies. Most articles (68%) included the Giving Access to Data phase of the UK Data Archive Research Data Lifecycle that examines activities such as sharing data. When studies were grouped into five dominant groupings (Stakeholder, Data, Library, Tool/Device, and Publication), data quality emerged as an integral element. Most studies relied on self-reports (interviews, surveys) or accounts from an observer (case studies) and we found few studies that collected empirical evidence on activities amongst data producers, particularly those examining the impact of research data management interventions. As well, fewer studies examined research data management at the early phases of research projects. The quality of all research outputs needs attention, from the application of best practices in research data management studies, to data producers depositing data in repositories for long-term use.

Research data management in academic institutions: A scoping review

PubMed Central

Ayala, A. Patricia; Dearborn, Dylanne; Kenny, Tim; Lightfoot, David; Reka, Roger; Thuna, Mindy; Trimble, Leanne

2017-01-01

Objective The purpose of this study is to describe the volume, topics, and methodological nature of the existing research literature on research data management in academic institutions. Materials and methods We conducted a scoping review by searching forty literature databases encompassing a broad range of disciplines from inception to April 2016. We included all study types and data extracted on study design, discipline, data collection tools, and phase of the research data lifecycle. Results We included 301 articles plus 10 companion reports after screening 13,002 titles and abstracts and 654 full-text articles. Most articles (85%) were published from 2010 onwards and conducted within the sciences (86%). More than three-quarters of the articles (78%) reported methods that included interviews, cross-sectional, or case studies. Most articles (68%) included the Giving Access to Data phase of the UK Data Archive Research Data Lifecycle that examines activities such as sharing data. When studies were grouped into five dominant groupings (Stakeholder, Data, Library, Tool/Device, and Publication), data quality emerged as an integral element. Conclusion Most studies relied on self-reports (interviews, surveys) or accounts from an observer (case studies) and we found few studies that collected empirical evidence on activities amongst data producers, particularly those examining the impact of research data management interventions. As well, fewer studies examined research data management at the early phases of research projects. The quality of all research outputs needs attention, from the application of best practices in research data management studies, to data producers depositing data in repositories for long-term use. PMID:28542450

Concurrent Engineering for the Management of Research and Development

NASA Technical Reports Server (NTRS)

DelRosario, Ruben; Petersen, Paul F.; Keys, L. Ken; Chen, Injazz J.

2004-01-01

The Management of Research and Development (R&D) is facing the challenges of reducing time from R&D to customer, reducing the cost of R&D, having higher accountability for results (improved quality), and increasing focus on customers. Concurrent engineering (CE) has shown great success in the automotive and technology industries resulting in significant decreases in cycle time, reduction of total cost, and increases in quality and reliability. This philosophy of concurrency can have similar implications or benefits for the management of R&D organizations. Since most studies on the application of CE have been performed in manufacturing environments, research into the benefits of CE into other environments is needed. This paper presents research conducted at the NASA Glenn Research Center (GRC) investigating the application of CE in the management of an R&D organization. In particular the paper emphasizes possible barriers and enhancers that this environment presents to the successful implementation of CE. Preliminary results and recommendations are based on a series of interviews and subsequent surveys, from which data has been gathered and analyzed as part of the GRC's Continuous Improvement Process.

The "how" and "whys" of research: life scientists' views of accountability.

PubMed

Ladd, J M; Lappé, M D; McCormick, J B; Boyce, A M; Cho, M K

2009-12-01

To investigate life scientists' views of accountability and the ethical and societal implications of research. Qualitative focus group and one-on-one interviews. 45 Stanford University life scientists, including graduate students, postdoctoral fellows and faculty. Two main themes were identified in participants' discussions of accountability: (1) the "how" of science and (2) the "why" of science. The "how" encompassed the internal conduct of research including attributes such as honesty and independence. The "why," or the motivation for conducting research, was two-tiered: first was the desire to positively impact the research community and science itself, and second was an interest in positively impacting the external community, broadly referred to as society. Participants noted that these motivations were influenced by the current systems of publications, grants and funding, thereby supporting a complex notion of boundary-setting between science and non-science. In addition, while all participants recognised the "how" of science and the two tiers of "why," scientists expressed the need to prioritise these domains of accountability. This prioritisation was related to a researcher's position in the academic career trajectory and to the researcher's subsequent "perceived proximity" to scientific or societal concerns. Our findings therefore suggest the need for institutional change to inculcate early-stage researchers with a broader awareness of the implications of their research. The peer review processes for funding and publication could be effective avenues for encouraging scientists to broaden their views of accountability to society.

Configuration of management accounting information system for multi-stage manufacturing

NASA Astrophysics Data System (ADS)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

Science-based approach for credible accounting of mitigation in managed forests.

PubMed

Grassi, Giacomo; Pilli, Roberto; House, Jo; Federici, Sandro; Kurz, Werner A

2018-05-17

The credibility and effectiveness of country climate targets under the Paris Agreement requires that, in all greenhouse gas (GHG) sectors, the accounted mitigation outcomes reflect genuine deviations from the type and magnitude of activities generating emissions in the base year or baseline. This is challenging for the forestry sector, as the future net emissions can change irrespective of actual management activities, because of age-related stand dynamics resulting from past management and natural disturbances. The solution implemented under the Kyoto Protocol (2013-2020) was accounting mitigation as deviation from a projected (forward-looking) "forest reference level", which considered the age-related dynamics but also allowed including the assumed future implementation of approved policies. This caused controversies, as unverifiable counterfactual scenarios with inflated future harvest could lead to credits where no change in management has actually occurred, or conversely, failing to reflect in the accounts a policy-driven increase in net emissions. Instead, here we describe an approach to set reference levels based on the projected continuation of documented historical forest management practice, i.e. reflecting age-related dynamics but not the future impact of policies. We illustrate a possible method to implement this approach at the level of the European Union (EU) using the Carbon Budget Model. Using EU country data, we show that forest sinks between 2013 and 2016 were greater than that assumed in the 2013-2020 EU reference level under the Kyoto Protocol, which would lead to credits of 110-120 Mt CO 2 /year (capped at 70-80 Mt CO 2 /year, equivalent to 1.3% of 1990 EU total emissions). By modelling the continuation of management practice documented historically (2000-2009), we show that these credits are mostly due to the inclusion in the reference levels of policy-assumed harvest increases that never materialized. With our proposed approach, harvest

A simulation model of hospital management based on cost accounting analysis according to disease.

PubMed

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

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

DTIC Science & Technology

1990-08-01

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

77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-08

... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management Oversight

DTIC Science & Technology

2016-04-28

L 2 8 , 2 0 1 6 Report No. DODIG-2016-079 Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management...Department of Defense F r a u d , W a s t e & A b u s e DODIG-2016-079 (Project No. D2015-D000CL-0214.000) │ i Results in Brief Delinquent Medical...objective was to determine whether Landstuhl Regional Medical Center (LRMC) effectively managed accounts delinquent over 120 days by properly

Understanding pharmaceutical research manipulation in the context of accounting manipulation.

PubMed

Brown, Abigail

2013-01-01

The problem of the manipulation of data that arises when there is both opportunity and incentive to mislead is better accepted and studied - though by no means solved - in financial accounting than in medicine. This article analyzes pharmaceutical company manipulation of medical research as part of a broader problem of corporate manipulation of data in the creation of accounting profits. The article explores how our understanding of accounting fraud and misinformation helps us understand the risk of similar information manipulation in the medical sciences. This understanding provides a framework for considering how best to improve the quality of medical research and analysis in light of the current system of medical information production. I offer three possible responses: (1) use of the Dodd-Frank whistleblower provisions to encourage reporting of medical research fraud; (2) a two-step academic journal review process for clinical trials; and (3) publicly subsidized trial-failure insurance. These would improve the release of negative information about drugs, thereby increasing the reliability of positive information. © 2013 American Society of Law, Medicine & Ethics, Inc.

The Birkás influence on international soil management research and education

USDA-ARS?s Scientific Manuscript database

Professor, Dr. Márta Birkás invited several international colleagues to contribute chapters to a Memorial Volume reviewing soil management research conducted in Hungary and elswhere around the world. She asked each author to provide a brief account of how they had collaborated with her and to review...

Management Information Systems Research.

DTIC Science & Technology

Research on management information systems is illusive in many respects. Part of the basic research problem in MIS stems from the absence of standard...decision making. But the transition from these results to the realization of ’satisfactory’ management information systems remains difficult indeed. The...paper discusses several aspects of research on management information systems and reviews a selection of efforts that appear significant for future progress. (Author)

Program Manager as Chief Executive Officer (CEO): Leading with Accountability and Empowerment

DTIC Science & Technology

2009-07-01

Keywords: Program Management, Strategic Leadership, Accountability, Empowerment, Stakeholder Management, Entrepreneurship , Executive Decision...include: executive decision making and ne- gotiation skills, penchant toward entrepreneurship , high ethical standards, and strategic leadership...stakeholders. Negotiation skills are vital in these situations. entrePreneUrshiP Entrepreneurs, by their nature, are opportunistic and risk-taking (Cunning

The ALICE Glance Shift Accounting Management System (SAMS)

NASA Astrophysics Data System (ADS)

Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.

2015-12-01

ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence

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…

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

DTIC Science & Technology

1981-12-01

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

Predictors of Rural Health Clinics Managers' Willingness to Join Accountable Care Organizations

PubMed Central

T.H.Wan, Thomas; Masri, Maysoun Dimachkie; Ortiz, Judith

2014-01-01

Purpose The implementation of the Patient Protection and Affordable Care Act has facilitated the development of an innovative and integrated delivery care system, Accountable Care Organizations (ACOs). It is timely, to identify how health care managers in rural health clinics are responding to the ACO model. This research examines RHC managers' perceived benefits and barriers for implementing ACOs from an organizational ecology perspective. Methodology/Approach A survey was conducted in Spring of 2012 covering the present RHC network working infrastructures – 1) Organizational social network; 2) organizational care delivery structure; 3) ACO knowledge, perceived benefits, and perceived barriers; 4) quality and disease management programs; and 5) health information technology (HIT) infrastructure. One thousand one hundred sixty clinics were surveyed in the United States. They cover eight southeastern states (Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee) and California. A total of ninety-one responses were received. Findings RHC managers' personal perceptions on ACO's benefits and knowledge level explained the most variance in their willingness to join ACOs. Individual perceptions appear to be more influential than organizational and context factors in the predictive analysis. Research limitations/implications The study is primarily focused in the Southeastern region of the U.S. The generalizability is limited to this region. The predictors of rural health clinics' participation in ACOs are germane to guide the development of organizational strategies for enhancing the general knowledge about the innovativeness of delivering coordinated care and containing health care costs inspired by the Affordable Care Act. Originality/Value of Paper Rural health clinics are lagged behind the growth curve of ACO adoption. The diffusion of new knowledge about pros and cons of ACO is essential to reinforce the health care reform

Configuration management issues and objectives for a real-time research flight test support facility

NASA Technical Reports Server (NTRS)

Yergensen, Stephen; Rhea, Donald C.

1988-01-01

An account is given of configuration management activities for the Western Aeronautical Test Range (WATR) at NASA-Ames, whose primary function is the conduct of aeronautical research flight testing through real-time processing and display, tracking, and communications systems. The processing of WATR configuration change requests for specific research flight test projects must be conducted in such a way as to refrain from compromising the reliability of WATR support to all project users. Configuration management's scope ranges from mission planning to operations monitoring and performance trend analysis.

25 CFR 115.426 - What is the BIA's responsibility regarding the management of a minor's supervised account?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What is the BIA's responsibility regarding the management...: Minors § 115.426 What is the BIA's responsibility regarding the management of a minor's supervised account? The BIA's responsibility in regard to the management of a minor's supervised account is to: (a...

Environmental Management Accounting in the Taiwanese Higher Education Sector: Issues and Opportunities

ERIC Educational Resources Information Center

Chang, Huei-Chun

2013-01-01

Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

Accountable disease management of spine pain.

PubMed

Smith, Matthew J

2011-09-01

The health care landscape has changed with new legislation addressing the unsustainable rise in costs in the US system. Low-value service lines caring for expensive chronic conditions have been targeted for reform; for better or worse, the treatment of spine pain has been recognized as a representative example. Examining the Patient Protection and Affordable Care Act and existing pilot studies can offer a preview of how chronic care of spine pain will be sustained. Accountable care in an organization capable of collecting, analyzing, and reporting clinical data and operational compliance is forthcoming. Interdisciplinary spine pain centers integrating surgical and medical management, behavioral medicine, physical reconditioning, and societal reintegration represent the model of high-value care for patients with chronic spine pain. Copyright © 2011 Elsevier Inc. All rights reserved.

Management and Accountability Procedures: DEEP - The New Mexico State Facilitator.

ERIC Educational Resources Information Center

New Mexico Univ., Albuquerque. Coll. of Education.

Presented is a description of how DEEP (Developmental Economic Education Program) monitors activity and achievements to ensure that objectives are met effectively and efficiently, and that evidence of achievement is available for reports. The purposes of DEEP management and accountability procedures are: (1) to maintain both long term and short…

The Hidden Roles That Management Partners Play In Accountable Care Organizations.

PubMed

Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H

2018-02-01

Accountable care organizations (ACOs) are often discussed and promoted as driven by physicians, hospitals, and other health care providers. However, because of the flexible nature of ACO contracts, management organizations may also become partners in ACOs. We used data from 2013-15 on 276 ACOs from the National Survey of Accountable Care Organizations to understand the prevalence of nonprovider management partners' involvement in ACOs, the services these partners provide, and the structure of ACOs that have such partners. We found that 37 percent of ACOs reported having a management partner, and two-thirds of these ACOs reported that the partner shared in the financial risks or rewards. Among ACOs with partners, 94 percent had data services provided by the partner, 87 percent received administrative services, 68 percent received educational services, and 66 percent received care coordination services. Half received all four of these services from their partner. ACOs with partners were more heavily primary care than other ACOs. ACOs with and without partners had similar performance on costs and quality in Medicare ACO programs. Our findings suggest that management partners play a central role in many ACOs, perhaps supplying smaller and physician-run ACOs with services or expertise perceived as necessary for ACO success.

Juggling Multiple Accountability Systems: How Three Principals Manage These Tensions in Ontario, Canada

ERIC Educational Resources Information Center

Pollock, Katina; Winton, Sue

2016-01-01

Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…

The Strategic Management of Accountability in Nonprofit Organizations: An Analytical Framework.

ERIC Educational Resources Information Center

Kearns, Kevin P.

1994-01-01

Offers a framework stressing the strategic and tactical choices facing nonprofit organizations and discusses policy and management implications. Claims framework is a useful tool for conducting accountability audits and conceptual foundation for discussions of public policy. (Author/JOW)

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

NASA Astrophysics Data System (ADS)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

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 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

The need for monetary information within corporate water accounting.

PubMed

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.

17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

Decolonisation through Critical Career Research and Action: Maori Women and Accountancy

ERIC Educational Resources Information Center

McNicholas, Patty; Humphries, Maria

2005-01-01

The call for a just social order in Aotearoa (New Zealand) includes the transformation of mono-cultural institutions such as the accountancy profession. Maori women accountants in this research expressed concern about maintaining their identity as Maori while participating in the corporate culture of the firms in which they are employed. These…

Broadening GHG accounting with LCA: application to a waste management business unit.

PubMed

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.

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

PubMed

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Time management strategies for research productivity.

PubMed

Chase, Jo-Ana D; Topp, Robert; Smith, Carol E; Cohen, Marlene Z; Fahrenwald, Nancy; Zerwic, Julie J; Benefield, Lazelle E; Anderson, Cindy M; Conn, Vicki S

2013-02-01

Researchers function in a complex environment and carry multiple role responsibilities. This environment is prone to various distractions that can derail productivity and decrease efficiency. Effective time management allows researchers to maintain focus on their work, contributing to research productivity. Thus, improving time management skills is essential to developing and sustaining a successful program of research. This article presents time management strategies addressing behaviors surrounding time assessment, planning, and monitoring. Herein, the Western Journal of Nursing Research editorial board recommends strategies to enhance time management, including setting realistic goals, prioritizing, and optimizing planning. Involving a team, problem-solving barriers, and early management of potential distractions can facilitate maintaining focus on a research program. Continually evaluating the effectiveness of time management strategies allows researchers to identify areas of improvement and recognize progress.

A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

NASA Astrophysics Data System (ADS)

Conant, R. T.; Ogle, S. M.

2015-12-01

Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

Research Leadership as Entrepreneurial Organizing for Research

ERIC Educational Resources Information Center

Hansson, Finn; Monsted, Mette

2008-01-01

The paper discusses research leadership in public universities under change and the role of entrepreneurial strategies in research. Research leadership function today in situations where the New Public Management movement one the one hand have introduced management by accountability and control in the university while on the other hand open…

Hospital acquisitions, parenting styles and management accounting change: An institutional perspective.

PubMed

Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco

2017-02-01

Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

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

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…

Trust in health research relationships: accounts of human subjects.

PubMed

McDonald, Michael; Townsend, Anne; Cox, Susan M; Paterson, Natasha Damiano; Lafrenière, Darquise

2008-12-01

TRUST IS FUNDAMENTAL in health research, yet there is little empirical evidence that explores the meaning of trust from the perspective of human subjects. The analysis presented here focuses on how human subjects talked about trust in the in-depth interviews. It emerged from the accounts that trust could not be assumed in the research setting, rather it was portrayed as a dynamic concept, built and easily broken, characterized by reciprocity and negotiation. Human subjects were ambivalent about who, when, what, and how much to trust in the research endeavor. This paper adds a fresh perspective to the literature on trust, and so offers a currently neglected, and little understood dimension to the discourse around health research ethics.

Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

ERIC Educational Resources Information Center

Sethna, Bishar M.

2011-01-01

This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

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…

The “how” and “whys” of research: life scientists’ views of accountability

PubMed Central

Ladd, J M; Lappé, M D; McCormick, J B; Boyce, A M; Cho, M K

2015-01-01

Objectives To investigate life scientists’ views of accountability and the ethical and societal implications of research. Design Qualitative focus group and one-on-one interviews. Participants 45 Stanford University life scientists, including graduate students, postdoctoral fellows and faculty. Results Two main themes were identified in participants’ discussions of accountability: (1) the “how” of science and (2) the “why” of science. The “how” encompassed the internal conduct of research including attributes such as honesty and independence. The “why,” or the motivation for conducting research, was twotiered: first was the desire to positively impact the research community and science itself, and second was an interest in positively impacting the external community, broadly referred to as society. Participants noted that these motivations were influenced by the current systems of publications, grants and funding, thereby supporting a complex notion of boundary-setting between science and non-science. In addition, while all participants recognised the “how” of science and the two tiers of “why,” scientists expressed the need to prioritise these domains of accountability. This prioritisation was related to a researcher's position in the academic career trajectory and to the researcher's subsequent “perceived proximity” to scientific or societal concerns. Our findings therefore suggest the need for institutional change to inculcate early-stage researchers with a broader awareness of the implications of their research. The peer review processes for funding and publication could be effective avenues for encouraging scientists to broaden their views of accountability to society. PMID:19948933

Seeking Accountability through State-Appointed Emergency District Management. Working Paper #28

ERIC Educational Resources Information Center

Arsen, David; Mason, Mary L.

2012-01-01

Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…

Performance Management: The Neglected Imperative of Accountability Systems in Education

ERIC Educational Resources Information Center

Mosoge, M. J.; Pilane, M. W.

2014-01-01

The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS). The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the…

The role of health information technology in advancing care management and coordination in accountable care organizations.

PubMed

Wu, Frances M; Shortell, Stephen M; Rundall, Thomas G; Bloom, Joan R

To be successful, accountable care organizations (ACOs) must effectively manage patient care. Health information technology (HIT) can support care delivery by providing various degrees of coordination. Few studies have examined the role of HIT functionalities or the role of different levels of coordination enabled by HIT on care management processes. We examine HIT functionalities in ACOs, categorized by the level of coordination they enable in terms of information and work flow, to determine which specific HIT functionalities and levels of coordination are most strongly associated with care management processes. Retrospective cross-sectional analysis was done using 2012 data from the National Survey of Accountable Care Organizations. HIT functionalities are categorized into coordination levels: information capture, the lowest level, which coordinates through standardization; information provision, which supports unidirectional activities; and information exchange, which reflects the highest level of coordination allowing for bidirectional exchange. The Care Management Process index (CMP index) includes 13 questions about the extent to which care is planned, monitored, and supported by providers and patients. Multiple regressions adjusting for organizational and ACO contractual factors are used to assess relationships between HIT functionalities and the CMP index. HIT functionality coordinating the most complex interdependences (information exchange) was associated with a 0.41 standard deviation change in the CMP index (β = .41, p < .001), but the associations for information capture (β = -.01, p = .97) and information provision (β = .15, p = .48) functionalities were not significant. The current study has shed some light on the relationship between HIT and care management processes by specifying the coordination roles that HIT may play and, in particular, the importance of information exchange functionalities. Although these represent early findings, further

Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.

PubMed

Krug, Joachim H A

2018-01-03

Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall

Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.

PubMed

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.

Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

ERIC Educational Resources Information Center

Singh, Geeta

2008-01-01

Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

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

ERIC Educational Resources Information Center

Altschuler, Daniel

2013-01-01

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

Automated agitation management accounting for saturation dynamics.

PubMed

Rudge, A D; Chase, J G; Shaw, G M; Lee, D

2004-01-01

Agitation-sedation cycling in critically ill is damaging to patient health and increases length of and cost. A physiologically representative model of the agitation-sedation system is used as a platform to evaluate feedback controllers offering improved agitation management. A heavy-derivative controller with upper and infusion rate bounds maintains minimum plasma concentrations through a low constant infusion, and minimizes outbursts of agitation through strong, timely boluses. controller provides improved agitation management using from 37 critically ill patients, given the saturation of effect at high concentration. Approval was obtained the Canterbury Ethics Board for this research.

Accountability in Postsecondary Education Revisited. Research & Occasional Paper Series: CSHE.9.13

ERIC Educational Resources Information Center

Leveille, David E.

2013-01-01

Accountability in the private and public sectors of society has received significant attention in both research and practice, partly because of its importance, but also because it is challenging to define, measure and implement. The nature of accountability is complex, ambiguous and highly context-dependent. As related to postsecondary education…

75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-06

... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

The use of the transition cost accounting system in health services research

PubMed Central

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-01-01

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148

The use of the transition cost accounting system in health services research.

PubMed

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-08-08

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

Research Review: Magazine Management and Economics.

ERIC Educational Resources Information Center

Worthington, Robert

1994-01-01

Reviews research on magazine management and economics. Finds that most citations are from business and trade publications; research is being presented at conferences but not published; most management research covers industry trends rather than specific industry topics; and no solid base of conceptual and theoretical magazine management research…

Predictors of Rural Health Clinics Managers' Willingness to Join Accountable Care Organizations.

PubMed

T H Wan, Thomas; Masri, Maysoun Dimachkie; Ortiz, Judith

2014-01-01

The implementation of the Patient Protection and Affordable Care Act has facilitated the development of an innovative and integrated delivery care system, Accountable Care Organizations (ACOs). It is timely, to identify how health care managers in rural health clinics are responding to the ACO model. This research examines RHC managers' perceived benefits and barriers for implementing ACOs from an organizational ecology perspective. A survey was conducted in Spring of 2012 covering the present RHC network working infrastructures - 1) Organizational social network; 2) organizational care delivery structure; 3) ACO knowledge, perceived benefits, and perceived barriers; 4) quality and disease management programs; and 5) health information technology (HIT) infrastructure. One thousand one hundred sixty clinics were surveyed in the United States. They cover eight southeastern states (Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee) and California. A total of ninety-one responses were received. RHC managers' personal perceptions on ACO's benefits and knowledge level explained the most variance in their willingness to join ACOs. Individual perceptions appear to be more influential than organizational and context factors in the predictive analysis. The study is primarily focused in the Southeastern region of the U.S. The generalizability is limited to this region. The predictors of rural health clinics' participation in ACOs are germane to guide the development of organizational strategies for enhancing the general knowledge about the innovativeness of delivering coordinated care and containing health care costs inspired by the Affordable Care Act. Rural health clinics are lagged behind the growth curve of ACO adoption. The diffusion of new knowledge about pros and cons of ACO is essential to reinforce the health care reform in the United States.

RDMO - Research Data Management Organiser

NASA Astrophysics Data System (ADS)

Klar, Jochen; Engelhardt, Claudia; Neuroth, Heike; Enke, Harry; Ludwig, Jens

2017-04-01

The Research Data Management Organiser (RDMO) is a new tool to support the structured planning and implementation of the research data management in a scientific project and, in addition, provide the scientist with a textual Data Management Plan (DMP). While DMP are in principle a great tool to optimise the data management during all stages of a research project and to serve as a roadmap for the various data management tasks, their current usage is strongly focused on the requirements of funding agencies. Existing software tools for DMP creation and editing are useful in that respect, but do not sufficiently support the full data life cycle of a project. The RDMO is meant to be a companion for data management issues during and after the whole project. Starting from a structured interview about the project and the data involved, it organizes the data management along tasks and comprises all relevant stakeholders, i.e. researchers, PIs, institutional data managers, IT departments. Adaptations to discipline-specific or institutional needs are supported. The installation of the tool into local environments and its integration into existing administrative IT infrastructure and work flows is given special consideration. The tool is multilingual (at first German and English). In my talk, I will present the different features of the software, show its current stage of development, and how RDMO can be deployed for your institution.

Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional Management Oversight

DTIC Science & Technology

2015-09-24

No. DODIG-2015-179 S E P T E M B E R 2 4 , 2 0 1 5 Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional...us at www.dodig.mil Results in Brief Delinquent Medical Service Accounts at David Grant Air Force...Force Medical Center (DGMC) properly managed delinquent accounts over 180 days by effectively transferring the debt to the appropriate debt collection

Research challenges in municipal solid waste logistics management.

PubMed

Bing, Xiaoyun; Bloemhof, Jacqueline M; Ramos, Tania Rodrigues Pereira; Barbosa-Povoa, Ana Paula; Wong, Chee Yew; van der Vorst, Jack G A J

2016-02-01

During the last two decades, EU legislation has put increasing pressure on member countries to achieve specified recycling targets for municipal household waste. These targets can be obtained in various ways choosing collection methods, separation methods, decentral or central logistic systems, etc. This paper compares municipal solid waste (MSW) management practices in various EU countries to identify the characteristics and key issues from a waste management and reverse logistics point of view. Further, we investigate literature on modelling municipal solid waste logistics in general. Comparing issues addressed in literature with the identified issues in practice result in a research agenda for modelling municipal solid waste logistics in Europe. We conclude that waste recycling is a multi-disciplinary problem that needs to be considered at different decision levels simultaneously. A holistic view and taking into account the characteristics of different waste types are necessary when modelling a reverse supply chain for MSW recycling. Copyright © 2015 Elsevier Ltd. All rights reserved.

Image management research

NASA Technical Reports Server (NTRS)

Watson, Andrew B.

1988-01-01

Two types of research issues are involved in image management systems with space station applications: image processing research and image perception research. The image processing issues are the traditional ones of digitizing, coding, compressing, storing, analyzing, and displaying, but with a new emphasis on the constraints imposed by the human perceiver. Two image coding algorithms have been developed that may increase the efficiency of image management systems (IMS). Image perception research involves a study of the theoretical and practical aspects of visual perception of electronically displayed images. Issues include how rapidly a user can search through a library of images, how to make this search more efficient, and how to present images in terms of resolution and split screens. Other issues include optimal interface to an IMS and how to code images in a way that is optimal for the human perceiver. A test-bed within which such issues can be addressed has been designed.

A personal account of the development of modern biological research in Portugal.

PubMed

De Sousa, Maria

2009-01-01

Portugal celebrated in 2006 its first 20 years of the formal introduction of the practice of external evaluation of research proposals in the national funding system. Accounts of changes in numbers of publications, citations, numbers of research projects funded and budget figures can be found in Government Reports (www.oces.mctes.pt.). An offshoot of the decisive and firm implementation of that practice in what was to become the Health Sciences was that the area became an attractor for young researchers in the basic biological sciences, namely, molecular, cellular and developmental biology. Reciprocally, the entry of basic biological scientists into medically oriented groups totally changed the landscape, the soil, the seeding, the cross-fertilization and the flowering of biomedical research in the country. This paper is a personal account of the experience of a scientist who was asked by the then President of the National Research Council, Jose Mariano Gago to co-ordinate the introduction of external evaluation of research projects and research institutes in the Health Sciences in Portugal between 1986 and 1997.

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Code of Federal Regulations, 2014 CFR

2014-10-01

... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

Reframing Accountability Policy Research with Postpositivism, Pluralism, Democracy and Subsidiarity.

ERIC Educational Resources Information Center

Macpherson, R. J. S.

A 1994 review of international policy research on accountability in education indicates that there is widespread concern over policy content, processes, and consequences. Current purposes tend to be polarized by a simplistic dualism--hyperindividualism versus communitarianism. Policies and practices often exhibit neocentralist assumptions. This…

[Managing a health research institute: towards research excellence through continuous improvement].

PubMed

Olmedo, Carmen; Buño, Ismael; Plá, Rosa; Lomba, Irene; Bardinet, Thierry; Bañares, Rafael

2015-01-01

Health research institutes are a strategic commitment considered the ideal environment to develop excellence in translational research. Achieving quality research requires not only a powerful scientific and research structure but also the quality and integrity of management systems that support it. The essential instruments in our institution were solid strategic planning integrated into and consistent with the system of quality management, systematic evaluation through periodic indicators, measurement of key user satisfaction and internal audits, and implementation of an innovative information management tool. The implemented management tools have provided a strategic thrust to our institute while ensuring a level of quality and efficiency in the development and management of research that allows progress towards excellence in biomedical research. Copyright © 2015 SESPAS. Published by Elsevier Espana. All rights reserved.

Vehicle Thermal Management | Transportation Research | NREL

Science.gov Websites

Management Vehicle Thermal Management Image of two cars and three semi cabs in a parking lot with a thermal management research helps optimize the thermal performance of both light- and heavy-duty defogging. The lab's vehicle thermal management team researches advanced approaches to climate control which

Enhancing the Safe and Effective Management of Chronic Pain in Accountable Care Organization Primary Care Practices in Kentucky.

PubMed

Wubu, Selam; Hall, Laura Lee; Straub, Paula; Bair, Matthew J; Marsteller, Jill A; Hsu, Yea-Jen; Schneider, Doron; Hood, Gregory A

Chronic pain is a prevalent chronic condition with significant burden and economic impact in the United States. Chronic pain is particularly abundant in primary care, with an estimated 52% of chronic pain patients obtaining care from primary care physicians (PCPs). However, PCPs often lack adequate training and have limited time and resources to effectively manage chronic pain. Chronic pain management is complex in nature because of high co-occurrence of psychiatric disorders and other medical comorbidities in patients. This article describes a quality improvement initiative conducted by the American College of Physicians (ACP), in collaboration with the Kentucky ACP Chapter, and the Center for Health Services and Outcomes Research at the Johns Hopkins Bloomberg School of Public Health, to enhance chronic pain management in 8 primary care practices participating in Accountable Care Organizations in Kentucky, with a goal of enhancing the screening, diagnosis, and treatment of patients with chronic pain.

Managing Research in a Risk World

NASA Technical Reports Server (NTRS)

Anton, W.; Havenhill, M.

2014-01-01

The Office of Chief Medical Officer (OCHMO) owns all human health and performance risks managed by the Human System Risk Board (HSRB). While the HSRB manages the risks, the Human Research Program (HRP) manages the research portion of the overall risk mitigation strategy for these risks. The HSRB manages risks according to a process that identifies and analyzes risks, plans risk mitigation and tracks and reviews the implementation of these strategies according to its decisions pertaining to the OCHMO risk posture. HRP manages risk research work using an architecture that describes evidence-based risks, gaps in our knowledge about characterizing or mitigating the risk, and the tasks needed to produce deliverables to fill the gaps and reduce the risk. A planning schedule reflecting expected research milestones is developed, and as deliverables and new evidence are generated, research progress is tracked via the Path to Risk Reduction (PRR) that reflects a risk's research plan for a design reference mission. HRP's risk research process closely interfaces with the HSRB risk management process. As research progresses, new deliverables and evidence are used by the HSRB in conjunction with other operational and non-research evidence to inform decisions pertaining to the likelihood and consequence of the risk and risk posture. Those decisions in turn guide forward work for research as it contributes to overall risk mitigation strategies. As HRP tracks its research work, it aligns its priorities by assessing the effectiveness of its contributions and maintaining specific core competencies that would be invaluable for future work for exploration missions.

A transdisciplinary account of water research.

PubMed

Krueger, Tobias; Maynard, Carly; Carr, Gemma; Bruns, Antje; Mueller, Eva Nora; Lane, Stuart

2016-01-01

Water research is introduced from the combined perspectives of natural and social science and cases of citizen and stakeholder coproduction of knowledge. Using the overarching notion of transdisciplinarity, we examine how interdisciplinary and participatory water research has taken place and could be developed further. It becomes apparent that water knowledge is produced widely within society, across certified disciplinary experts and noncertified expert stakeholders and citizens. However, understanding and management interventions may remain partial, or even conflicting, as much research across and between traditional disciplines has failed to integrate disciplinary paradigms due to philosophical, methodological, and communication barriers. We argue for more agonistic relationships that challenge both certified and noncertified knowledge productively. These should include examination of how water research itself embeds and is embedded in social context and performs political work. While case studies of the cultural and political economy of water knowledge exist, we need more empirical evidence on how exactly culture, politics, and economics have shaped this knowledge and how and at what junctures this could have turned out differently. We may thus channel the coproductionist critique productively to bring perspectives, alternative knowledges, and implications into water politics where they were not previously considered; in an attempt to counter potential lock-in to particular water policies and technologies that may be inequitable, unsustainable, or unacceptable. While engaging explicitly with politics, transdisciplinary water research should remain attentive to closing down moments in the research process, such as framings, path-dependencies, vested interests, researchers' positionalities, power, and scale. WIREs Water 2016, 3:369-389. doi: 10.1002/wat2.1132 For further resources related to this article, please visit the WIREs website.

Social Indicators, Social Reports and Social Accounts: Toward the Management of Society.

ERIC Educational Resources Information Center

Springer, Michael

This report examines the origins and implications of social reporting and accounting and defines the problems related to finding measurable indicators of social change. The development of scholarly and governmental interest in these concepts and the interest in the conceptual differences among approaches on how to manage society are discussed. In…

IMPLEMENTING ACCOUNTABILITY WITHIN A MULTI-POLLUTANT AIR QUALITY MANAGEMENT FRAMEWORK

EPA Science Inventory

In 2004, the National Research Council (NRC) published a major assessment of air quality management practices: Air Quality Management in the United States. The assessment resulted from a Congressional directive that the U.S. Environmental Protection Agency commission the Nationa...

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...

Research review for information management

NASA Technical Reports Server (NTRS)

Bishop, Peter C.

1988-01-01

The goal of RICIS research in information management is to apply currently available technology to existing problems in information management. Research projects include the following: the Space Business Research Center (SBRC), the Management Information and Decision Support Environment (MIDSE), and the investigation of visual interface technology. Several additional projects issued reports. New projects include the following: (1) the AdaNET project to develop a technology transfer network for software engineering and the Ada programming language; and (2) work on designing a communication system for the Space Station Project Office at JSC. The central aim of all projects is to use information technology to help people work more productively.

Management for Research in U.S. Universities.

ERIC Educational Resources Information Center

Woodrow, Raymond J.

A distinction is made between management for research and management of research. The former refers to the provision of a nourishing climate, sound policies supporting services of various kinds, financial systems, and organizational arrangements that will help research to flourish in a university. It exists to support the management of research, a…

Assessment and accountability: part 2 - managing failing students.

PubMed

Houghton, Trish

2016-06-08

Assessment in clinical practice is a complex role undertaken by mentors and practice teachers. This article is the second of three articles about assessment in practice. Part one examined the importance of assessment and identified various assessment methods used in clinical practice. This article considers two main themes in the assessment of practice. First, it outlines the importance of providing feedback, and explores preparation for regular feedback and the documentation used to help mentors and practice teachers undertake this activity. Second, it discusses management of failing students, and reviews the literature relating to the 'failure to fail' phenomenon. This article relates to the third domain and outcomes of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on assessment and accountability.

A transdisciplinary account of water research

PubMed Central

Maynard, Carly; Carr, Gemma; Bruns, Antje; Mueller, Eva Nora; Lane, Stuart

2016-01-01

Water research is introduced from the combined perspectives of natural and social science and cases of citizen and stakeholder coproduction of knowledge. Using the overarching notion of transdisciplinarity, we examine how interdisciplinary and participatory water research has taken place and could be developed further. It becomes apparent that water knowledge is produced widely within society, across certified disciplinary experts and noncertified expert stakeholders and citizens. However, understanding and management interventions may remain partial, or even conflicting, as much research across and between traditional disciplines has failed to integrate disciplinary paradigms due to philosophical, methodological, and communication barriers. We argue for more agonistic relationships that challenge both certified and noncertified knowledge productively. These should include examination of how water research itself embeds and is embedded in social context and performs political work. While case studies of the cultural and political economy of water knowledge exist, we need more empirical evidence on how exactly culture, politics, and economics have shaped this knowledge and how and at what junctures this could have turned out differently. We may thus channel the coproductionist critique productively to bring perspectives, alternative knowledges, and implications into water politics where they were not previously considered; in an attempt to counter potential lock‐in to particular water policies and technologies that may be inequitable, unsustainable, or unacceptable. While engaging explicitly with politics, transdisciplinary water research should remain attentive to closing down moments in the research process, such as framings, path‐dependencies, vested interests, researchers’ positionalities, power, and scale. WIREs Water 2016, 3:369–389. doi: 10.1002/wat2.1132 For further resources related to this article, please visit the WIREs website. PMID:27656284

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Code of Federal Regulations, 2010 CFR

2010-10-01

..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

Managing Information Technology: Facing the Issues. Track II: Funding and Accountability Issues.

ERIC Educational Resources Information Center

CAUSE, Boulder, CO.

Eight papers making up Track II of the 1989 conference of the Professional Association for the Management of Information Technology in Higher Education (known as CAUSE, an acronym for the association's former name) are presented in this document. The focus of Track II is on funding and accountability issues, and the papers include: "A…

Strengthening links between waterfowl research and management

USGS Publications Warehouse

Roberts, Anthony J.; Eadie, John M.; Howerter, David; Johnson, Fred A.; Nichols, James; Runge, Michael C.; Vrtiska, Mark; Williams, Byron K.

2018-01-01

Waterfowl monitoring, research, regulation, and adaptive planning are leading the way in supporting science-informed wildlife management. However, increasing societal demands on natural resources have created a greater need for adaptable and successful linkages between waterfowl science and management. We presented a special session at the 2016 North American Duck Symposium, Annapolis, Maryland, USA on the successes and challenges of linking research and management in waterfowl conservation, and we summarize those thoughts in this commentary. North American waterfowl management includes a diversity of actions including management of harvest and habitat. Decisions for waterfowl management are structured using decision analysis by incorporating stakeholder values into formal objectives, identifying research relevant to objectives, integrating scientific knowledge, and choosing an optimal strategy with respect to objectives. Recently, the consideration of the value of information has been proposed as a means to evaluate the utility of research designed to meet objectives. Despite these advances, the ability to conduct waterfowl research with direct management application may be increasingly difficult in research institutions for several reasons including reduced funding for applied research and the lower perceived value of applied versus theoretical research by some university academics. In addition, coordination between researchers and managers may be logistically constrained, and communication may be ineffective between the 2 groups. Strengthening these links would help develop stronger and more coordinated approaches for the conservation of waterfowl and the wetlands upon which they depend.

Deep-Elaborative Learning of Introductory Management Accounting for Business Students

ERIC Educational Resources Information Center

Choo, Freddie; Tan, Kim B.

2005-01-01

Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

Research Management--Of What Nature Is the Concept?

ERIC Educational Resources Information Center

Cook, Desmond L.

Research management is defined as the application of both management and management science to a particular field of research and development activities. Seven components of research management include theory and methodology; the planning, implementation, and evaluation of research programs; communications; utilization; and special applications.…

Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

ERIC Educational Resources Information Center

Westinghouse Electric Corp., Carlsbad, NM.

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

25 CFR 163.37 - Forest management research.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Forest management research. 163.37 Section 163.37 Indians... Management and Operations § 163.37 Forest management research. The Secretary, with the consent of the authorized Indian representatives' is authorized to perform forestry research activities to improve the basis...

25 CFR 163.37 - Forest management research.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 25 Indians 1 2012-04-01 2011-04-01 true Forest management research. 163.37 Section 163.37 Indians... Management and Operations § 163.37 Forest management research. The Secretary, with the consent of the authorized Indian representatives' is authorized to perform forestry research activities to improve the basis...

25 CFR 163.37 - Forest management research.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Forest management research. 163.37 Section 163.37 Indians... Management and Operations § 163.37 Forest management research. The Secretary, with the consent of the authorized Indian representatives' is authorized to perform forestry research activities to improve the basis...

Empirical research in medical ethics: how conceptual accounts on normative-empirical collaboration may improve research practice.

PubMed

Salloch, Sabine; Schildmann, Jan; Vollmann, Jochen

2012-04-13

The methodology of medical ethics during the last few decades has shifted from a predominant use of normative-philosophical analyses to an increasing involvement of empirical methods. The articles which have been published in the course of this so-called 'empirical turn' can be divided into conceptual accounts of empirical-normative collaboration and studies which use socio-empirical methods to investigate ethically relevant issues in concrete social contexts. A considered reference to normative research questions can be expected from good quality empirical research in medical ethics. However, a significant proportion of empirical studies currently published in medical ethics lacks such linkage between the empirical research and the normative analysis. In the first part of this paper, we will outline two typical shortcomings of empirical studies in medical ethics with regard to a link between normative questions and empirical data: (1) The complete lack of normative analysis, and (2) cryptonormativity and a missing account with regard to the relationship between 'is' and 'ought' statements. Subsequently, two selected concepts of empirical-normative collaboration will be presented and how these concepts may contribute to improve the linkage between normative and empirical aspects of empirical research in medical ethics will be demonstrated. Based on our analysis, as well as our own practical experience with empirical research in medical ethics, we conclude with a sketch of concrete suggestions for the conduct of empirical research in medical ethics. High quality empirical research in medical ethics is in need of a considered reference to normative analysis. In this paper, we demonstrate how conceptual approaches of empirical-normative collaboration can enhance empirical research in medical ethics with regard to the link between empirical research and normative analysis.

Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

ERIC Educational Resources Information Center

Shauki, Elvia R.; Benzie, Helen

2017-01-01

This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

PubMed Central

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

Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

PubMed

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.

Fundamentals of Research in Accounting. Teacher's Notes, Transparencies, Bibliography, Exercises. Teaching Packages #6.

ERIC Educational Resources Information Center

Ostrow, Rona; Rothstein, Pauline M.

The purpose of this bibliographic instruction package is to help a non-library instructor prepare undergraduate students to find and use books, indexes, abstracts, periodical articles, and other printed reference sources in a search for published information in many areas of accounting, including tax practice, auditing, and business management.…

Managing Research for Success

Treesearch

Richard C. Rothermel

1987-01-01

Maintaining a proper balance between fundamental and applied research is only one of the important considerations that must be adhered to in the management of Forest Service research. A critical mass of scientists with the necessary professional and technical staff is needed over the long haul for difficult research problems. The project leader must know how he or she...

Critical and Reflective Thinking in an Intermediate Financial Accounting Course: An Action Research Study

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…

Can action research strengthen district health management and improve health workforce performance? A research protocol.

PubMed

Mshelia, C; Huss, R; Mirzoev, T; Elsey, H; Baine, S O; Aikins, M; Kamuzora, P; Bosch-Capblanch, X; Raven, J; Wyss, K; Green, A; Martineau, T

2013-08-30

The single biggest barrier for countries in sub-Saharan Africa (SSA) to scale up the necessary health services for addressing the three health-related Millennium Development Goals and achieving Universal Health Coverage is the lack of an adequate and well-performing health workforce. This deficit needs to be addressed both by training more new health personnel and by improving the performance of the existing and future health workforce. However, efforts have mostly been focused on training new staff and less on improving the performance of the existing health workforce. The purpose of this paper is to disseminate the protocol for the PERFORM project and reflect on the key challenges encountered during the development of this methodology and how they are being overcome. The overall aim of the PERFORM project is to identify ways of strengthening district management in order to address health workforce inadequacies by improving health workforce performance in SSA. The study will take place in three districts each in Ghana, Tanzania and Uganda using an action research approach. With the support of the country research teams, the district health management teams (DHMTs) will lead on planning, implementation, observation, reflection and redefinition of the activities in the study. Taking into account the national and local human resource (HR) and health systems (HS) policies and practices already in place, 'bundles' of HR/HS strategies that are feasible within the context and affordable within the districts' budget will be developed by the DHMTs to strengthen priority areas of health workforce performance. A comparative analysis of the findings from the three districts in each country will add new knowledge on the effects of these HR/HS bundles on DHMT management and workforce performance and the impact of an action research approach on improving the effectiveness of the DHMTs in implementing these interventions. Different challenges were faced during the development of

Empirical research in medical ethics: How conceptual accounts on normative-empirical collaboration may improve research practice

PubMed Central

2012-01-01

Background The methodology of medical ethics during the last few decades has shifted from a predominant use of normative-philosophical analyses to an increasing involvement of empirical methods. The articles which have been published in the course of this so-called 'empirical turn' can be divided into conceptual accounts of empirical-normative collaboration and studies which use socio-empirical methods to investigate ethically relevant issues in concrete social contexts. Discussion A considered reference to normative research questions can be expected from good quality empirical research in medical ethics. However, a significant proportion of empirical studies currently published in medical ethics lacks such linkage between the empirical research and the normative analysis. In the first part of this paper, we will outline two typical shortcomings of empirical studies in medical ethics with regard to a link between normative questions and empirical data: (1) The complete lack of normative analysis, and (2) cryptonormativity and a missing account with regard to the relationship between 'is' and 'ought' statements. Subsequently, two selected concepts of empirical-normative collaboration will be presented and how these concepts may contribute to improve the linkage between normative and empirical aspects of empirical research in medical ethics will be demonstrated. Based on our analysis, as well as our own practical experience with empirical research in medical ethics, we conclude with a sketch of concrete suggestions for the conduct of empirical research in medical ethics. Summary High quality empirical research in medical ethics is in need of a considered reference to normative analysis. In this paper, we demonstrate how conceptual approaches of empirical-normative collaboration can enhance empirical research in medical ethics with regard to the link between empirical research and normative analysis. PMID:22500496

Environmental accounting--a decision support tool in WWTP operation and management.

PubMed

Clauson-Kaas, J; Poulsen, T S; Jacobsen, B N; Guildal, T; Wenzel, H

2001-01-01

The various emissions to water, air and soil from the municipal wastewater treatment plant of Avedore Wastewater Service Company are accounted for and quantified in terms of the environmental impacts to which they contribute: global warming, acidification, eutrophication, space demand for controlled deposition of residues, as well as persistent toxicity, human toxicity and eco-toxicity. The impacts are expressed on the same scale, namely as fraction of the total per capita loads in a national scenario 1990, also called the person equivalent or PE1990. This provides a compact and informative overview of the environmental impacts and allows for a holistic prioritisation in the operation and management of the plant. The accounting shows that the resulting emissions per person in the catchment area of the plant correspond to 0.5-5.0% of the average Danish PE1990 for the impacts in question.

Paediatric physician-researchers: coping with tensions in dual accountability.

PubMed

Boydell, Katherine; Shaul, Randi Zlotnik; D'Agincourt-Canning, Lori; Da Silva, Michael; Simpson, Christy; Czoli, Christine D; Rashkovan, Natalie; Kim, Celine C; Levin, Alex V; Schneider, Rayfel

2012-01-01

Potential conflicts between the roles of physicians and researchers have been described at the theoretical level in the bioethics literature (Czoli, et al., 2011). Physicians and researchers are generally in mutually distinct roles, responsible for patients and participants respectively. With increasing emphasis on integration of research into clinical settings, however, the role divide is sometimes unclear. Consequently, physician-researchers must consider and negotiate salient ethical differences between clinical- and research-based obligations (Miller et al, 1998). This paper explores the subjective experiences and perspectives of 30 physician-researchers working in three Canadian paediatric settings. Drawing on qualitative interviews, it identifies ethical challenges and strategies used by physician-researchers in managing dual roles. It considers whether competing obligations could have both positive and adverse consequences for both physician-researchers and patients. Finally, we discuss how empirical work, which explores the perspectives of those engaged in research and clinical practice, can lead the way to understanding and promoting best practice.

Surgery and Research: A Practical Approach to Managing the Research Process

PubMed Central

Swiatek, Peter R.; Chung, Kevin C.; Mahmoudi, Elham

2016-01-01

Following a practical project management method is essential in completing a research project on time and within budget. Although this concept is well developed in the business world, it has yet to be explored in academic surgical research. Defining and adhering to a suitable workflow would increase portability, reusability, and therefore, efficiency of the research process. In this article, we briefly review project management techniques. We specifically underline four main steps of project management: (1) definition and organization, (2) planning, (3) execution, and (4) evaluation, using practical examples from our own multidisciplinary plastic surgery research team. PMID:26710037

Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

FOSS Tools for Research Data Management

NASA Astrophysics Data System (ADS)

Stender, Vivien; Jankowski, Cedric; Hammitzsch, Martin; Wächter, Joachim

2017-04-01

Established initiatives and organizations, e.g. the Initiative for Scientific Cyberinfrastructures (NSF, 2007) or the European Strategy Forum on Research Infrastructures (ESFRI, 2008), promote and foster the development of sustainable research infrastructures. These infrastructures aim the provision of services supporting scientists to search, visualize and access data, to collaborate and exchange information, as well as to publish data and other results. In this regard, Research Data Management (RDM) gains importance and thus requires the support by appropriate tools integrated in these infrastructures. Different projects provide arbitrary solutions to manage research data. However, within two projects - SUMARIO for land and water management and TERENO for environmental monitoring - solutions to manage research data have been developed based on Free and Open Source Software (FOSS) components. The resulting framework provides essential components for harvesting, storing and documenting research data, as well as for discovering, visualizing and downloading these data on the basis of standardized services stimulated considerably by enhanced data management approaches of Spatial Data Infrastructures (SDI). In order to fully exploit the potentials of these developments for enhancing data management in Geosciences the publication of software components, e.g. via GitHub, is not sufficient. We will use our experience to move these solutions into the cloud e.g. as PaaS or SaaS offerings. Our contribution will present data management solutions for the Geosciences developed in two projects. A sort of construction kit with FOSS components build the backbone for the assembly and implementation of projects specific platforms. Furthermore, an approach is presented to stimulate the reuse of FOSS RDM solutions with cloud concepts. In further projects specific RDM platforms can be set-up much faster, customized to the individual needs and tools can be added during the run-time.

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…

A new model in achieving Green Accounting at hotels in Bali

NASA Astrophysics Data System (ADS)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

Conflict Management: Cues and Implications for Managers from Conflict Research.

ERIC Educational Resources Information Center

Collins, Joey A.

A literature review, intended to help in the development and assessment of effective manager training programs, explored development of conflict management research with respect to managers and their subordinates and examined individual, interpersonal, and organizational factors that affect the management of conflict. Although limited in scope,…

ECOSYSTEM RESTORATION RESEARCH THROUGH THE NATIONAL RISK MANAGEMENT RESEARCH LABORATORY (NRMRL)

EPA Science Inventory

The Ecosystem Restoration Research Program underway through ORD's National Risk Management Research Laboratory (NRMRL) has the long-term goal of providing watershed managers with "..state-of-the-science field-evaluated tools, technical guidance, and decision-support systems for s...

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

Air Traffic Management Research at NASA Ames

NASA Technical Reports Server (NTRS)

Davis, Thomas J.

2012-01-01

The Aviation Systems Division at the NASA Ames Research Center conducts leading edge research in air traffic management concepts and technologies. This overview will present concepts and simulation results for research in traffic flow management, safe and efficient airport surface operations, super density terminal area operations, separation assurance and system wide modeling and simulation. A brief review of the ongoing air traffic management technology demonstration (ATD-1) will also be presented. A panel discussion, with Mr. Davis serving as a panelist, on air traffic research will follow the briefing.

A Total Quality Management Approach to Assurance of Learning in the Accounting Classroom: An Empirical Study

ERIC Educational Resources Information Center

Harvey, Mary Ellen; Eisner, Susan

2011-01-01

The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

[Management and accounting solution required in clinical laboratory department in the hospital and the balanced scorecard (BSC)].

PubMed

Takahashi, Toshiro

2006-11-01

This is to describe required accounting knowledge and the techniques for the clinical laboratory department management level people to operate their division from the viewpoint of management. Especially, the necessity and the efficacy of the BSC implementation in the clinical laboratory department are being explained.

Gender Power in Elite Schools: Methodological Insights from Researcher Reflexive Accounts

ERIC Educational Resources Information Center

Forbes, Joan; Weiner, Gaby

2014-01-01

The main task of this paper is to understand the methodological insights from researchers' reflexive accounts about the production of gender in the specific practices of three Scottish elite schools. Accordingly, the paper poses three questions: How is gender re/constructed through the specific practices of these elite schools? What insights into…

Computer simulation as a teaching aid in pharmacy management--Part 1: Principles of accounting.

PubMed

Morrison, D J

1987-06-01

The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described.

Using health information technology to manage a patient population in accountable care organizations.

PubMed

Wu, Frances M; Rundall, Thomas G; Shortell, Stephen M; Bloom, Joan R

2016-06-20

Purpose - The purpose of this paper is to describe the current landscape of health information technology (HIT) in early accountable care organizations (ACOs), the different strategies ACOs are using to develop HIT-based capabilities, and how ACOs are using these capabilities within their care management processes to advance health outcomes for their patient population. Design/methodology/approach - Mixed methods study pairing data from a cross-sectional National Survey of ACOs with in-depth, semi-structured interviews with leaders from 11 ACOs (both completed in 2013). Findings - Early ACOs vary widely in their electronic health record, data integration, and analytic capabilities. The most common HIT capability was drug-drug and drug-allergy interaction checks, with 53.2 percent of respondents reporting that the ACO possessed the capability to a high degree. Outpatient and inpatient data integration was the least common HIT capability (8.1 percent). In the interviews, ACO leaders commented on different HIT development strategies to gain a more comprehensive picture of patient needs and service utilization. ACOs realize the necessity for robust data analytics, and are exploring a variety of approaches to achieve it. Research limitations/implications - Data are self-reported. The qualitative portion was based on interviews with 11 ACOs, limiting generalizability to the universe of ACOs but allowing for a range of responses. Practical implications - ACOs are challenged with the development of sophisticated HIT infrastructure. They may benefit from targeted assistance and incentives to implement health information exchanges with other providers to promote more coordinated care management for their patient population. Originality/value - Using new empirical data, this study increases understanding of the extent of ACOs' current and developing HIT capabilities to support ongoing care management.

Implementation status of accrual accounting system in health sector.

PubMed

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2014-07-29

Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

Are Leadership and Management Essential for Good Research? An Interview Study of Genetic Researchers

PubMed Central

Antes, Alison L.; Mart, Adelina; DuBois, James M.

2016-01-01

Principal investigators are responsible for a myriad of leadership and management activities in their work. The practices they employ to navigate these responsibilities ultimately influence the quality and integrity of research. However, leadership and management roles in research have received scant empirical examination. Semi-structured interviews with 32 National Institutes of Health (NIH)-funded genetic researchers revealed that they considered leadership and management essential for effective research, but their scientific training inadequately prepared them. We also report management practices that the researchers described employing in their labs, as well as their perceptions of a proposed intervention to enhance laboratory leadership. These findings suggest best practices for the research community, future directions for scientific training, and implications for research on leadership and management in science. PMID:27646401

Are Leadership and Management Essential for Good Research? An Interview Study of Genetic Researchers.

PubMed

Antes, Alison L; Mart, Adelina; DuBois, James M

2016-12-01

Principal investigators are responsible for a myriad of leadership and management activities in their work. The practices they use to navigate these responsibilities ultimately influence the quality and integrity of research. However, leadership and management roles in research have received scant empirical examination. Semi-structured interviews with 32 National Institutes of Health (NIH)-funded genetic researchers revealed that they considered leadership and management essential for effective research, but their scientific training inadequately prepared them. We also report management practices that the researchers described using in their labs, as well as their perceptions of a proposed intervention to enhance laboratory leadership. These findings suggest best practices for the research community, future directions for scientific training, and implications for research on leadership and management in science.

Accounting for the costs of quality.

PubMed

Suver, J D; Neumann, B R; Boles, K E

1992-09-01

Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

Prescriptions for medical research. I--Management within the Medical Research Council.

PubMed Central

Gillett, R; Harrow, J

1993-01-01

In their submission to the government in advance of the white paper on science policy in the United Kingdom the Medical Research Council commends the MRC's own approach to managing directly funded research. But a series of semi-structured interviews with the directors of some of the MRC's units suggests a gap between the MRC's model of managed research and the reality. Although such units are theoretically managed from MRC head office (and units are charged an overhead for this), in practice each unit runs its own affairs. Between major reviews average contact time with the head office contact person is seven hours a year. The first paper argues that a purchaser-provider split would recognise the benefits of decentralisation and allow units to bid for research funds from several sources, the successful ones guaranteeing their survival through a rolling series of research programmes. The second paper criticises the MRC's cumbersome peer review system. Reliance on outside experts atrophies the scientific skills of head office staff and builds delays into decision making. A purchaser-provider model would allow the head office scientific staff to act like commercial research and development managers, commissioning research, and using the outcome, rather than peer review, as a criterion for continued funding. PMID:8324441

Organization of Biomedical Data for Collaborative Scientific Research: A Research Information Management System.

PubMed

Myneni, Sahiti; Patel, Vimla L

2010-06-01

Biomedical researchers often work with massive, detailed and heterogeneous datasets. These datasets raise new challenges of information organization and management for scientific interpretation, as they demand much of the researchers' time and attention. The current study investigated the nature of the problems that researchers face when dealing with such data. Four major problems identified with existing biomedical scientific information management methods were related to data organization, data sharing, collaboration, and publications. Therefore, there is a compelling need to develop an efficient and user-friendly information management system to handle the biomedical research data. This study evaluated the implementation of an information management system, which was introduced as part of the collaborative research to increase scientific productivity in a research laboratory. Laboratory members seemed to exhibit frustration during the implementation process. However, empirical findings revealed that they gained new knowledge and completed specified tasks while working together with the new system. Hence, researchers are urged to persist and persevere when dealing with any new technology, including an information management system in a research laboratory environment.

ECO-Report - Research-management-public partnership continues

Treesearch

Jane Kapler Smith; Greg Jones; Nan Christianson; Lucia Solorzano; Gloria Weisgerber; Steve Arno; Sallie J. Hejl; F. Jeremy Wheeler; Timothy S. Redman; Joshua J. Tewksbury; Tom DeLuca; K. Zouhar

1998-01-01

ECO-Report is an annual Rocky Mountain Research Station (RMRS) publication which contains a set of articles showcasing the Bitterroot Ecosystem Management Research Project (BEMRP) research projects and activities. The articles are concise, user-friendly, and designed to inform a broad range of audiences interested in ecosystem management. Articles featured in...

Factory approach can streamline patient accounting.

PubMed

Rands, J; Muench, M

1991-08-01

Although they may seem fundamentally different, similarities exist between operations of factories and healthcare organizations' business offices. As a result, a patient accounting approach based on manufacturing firms' management techniques may help smooth healthcare business processes. Receivables performance management incorporates the Japanese techniques of "just-in-time" and total quality management to reduce unbilled accounts and information backlog and accelerate payment. A preliminary diagnostic assessment of a patient accounting process helps identify bottlenecks and set priorities for work flow.

Organization of Biomedical Data for Collaborative Scientific Research: A Research Information Management System

PubMed Central

Myneni, Sahiti; Patel, Vimla L.

2010-01-01

Biomedical researchers often work with massive, detailed and heterogeneous datasets. These datasets raise new challenges of information organization and management for scientific interpretation, as they demand much of the researchers’ time and attention. The current study investigated the nature of the problems that researchers face when dealing with such data. Four major problems identified with existing biomedical scientific information management methods were related to data organization, data sharing, collaboration, and publications. Therefore, there is a compelling need to develop an efficient and user-friendly information management system to handle the biomedical research data. This study evaluated the implementation of an information management system, which was introduced as part of the collaborative research to increase scientific productivity in a research laboratory. Laboratory members seemed to exhibit frustration during the implementation process. However, empirical findings revealed that they gained new knowledge and completed specified tasks while working together with the new system. Hence, researchers are urged to persist and persevere when dealing with any new technology, including an information management system in a research laboratory environment. PMID:20543892

48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

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-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

Development of Management Metrics for Research and Technology

NASA Technical Reports Server (NTRS)

Sheskin, Theodore J.

2003-01-01

Professor Ted Sheskin from CSU will be tasked to research and investigate metrics that can be used to determine the technical progress for advanced development and research tasks. These metrics will be implemented in a software environment that hosts engineering design, analysis and management tools to be used to support power system and component research work at GRC. Professor Sheskin is an Industrial Engineer and has been involved in issues related to management of engineering tasks and will use his knowledge from this area to allow extrapolation into the research and technology management area. Over the course of the summer, Professor Sheskin will develop a bibliography of management papers covering current management methods that may be applicable to research management. At the completion of the summer work we expect to have him recommend a metric system to be reviewed prior to implementation in the software environment. This task has been discussed with Professor Sheskin and some review material has already been given to him.

Building Space Management | Climate Neutral Research Campuses | NREL

Science.gov Websites

Building Space Management Building Space Management Building space represents one of the largest recruiting and successful acquisition of research funding. Learn more about how space management is necessary Options Research campuses reduce the need for new space through more effective space management

Links between Conflict Management Research and Practice

ERIC Educational Resources Information Center

Roloff, Michael E.

2009-01-01

This paper explicates the implications of my research on conflict management for self improvement and for practitioners who work to improve the conflict management of others. I also note how my experiences with practitioners have informed my research.

Range management research, Fort Valley Experimental Forest

Treesearch

Henry A. Pearson; Warren P. Clary; Margaret M. Moore; Carolyn Hull Sieg

2008-01-01

Range management research at the Fort Valley Experimental Forest during the past 100 years has provided scientific knowledge for managing ponderosa pine forests and forest-range grazing lands in the Southwest. Three research time periods are identified: 1908 to 1950, 1950 to 1978, and 1978 to 2008. Early research (1908-1950) addressed ecological effects of livestock...

Research priorities for conservation and natural resource management in Oceania's small-island developing states.

PubMed

Weeks, R; Adams, V M

2018-02-01

For conservation science to effectively inform management, research must focus on creating the scientific knowledge required to solve conservation problems. We identified research questions that, if answered, would increase the effectiveness of conservation and natural resource management practice and policy in Oceania's small-island developing states. We asked conservation professionals from academia, governmental, and nongovernmental organizations across the region to propose such questions and then identify which were of high priority in an online survey. We compared the high-priority questions with research questions identified globally and for other regions. Of 270 questions proposed by respondents, 38 were considered high priority, including: What are the highest priority areas for conservation in the face of increasing resource demand and climate change? How should marine protected areas be networked to account for connectivity and climate change? What are the most effective fisheries management policies that contribute to sustainable coral reef fisheries? High-priority questions related to the particular challenges of undertaking conservation on small-island developing states and the need for a research agenda that is responsive to the sociocultural context of Oceania. Research priorities for Oceania relative to elsewhere were broadly similar but differed in specific issues relevant to particular conservation contexts. These differences emphasize the importance of involving local practitioners in the identification of research priorities. Priorities were reasonably well aligned among sectoral groups. Only a few questions were widely considered answered, which may indicate a smaller-than-expected knowledge-action gap. We believe these questions can be used to strengthen research collaborations between scientists and practitioners working to further conservation and natural resource management in this region. © 2017 The Authors. Conservation Biology

76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-10

... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

The Impact of Individual Learning Accounts: A Study of the Early and Potential Impact of Individual Learning Accounts on Learning Providers and Learning. Research Report.

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)…

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…

Implementation Status of Accrual Accounting System in Health Sector

PubMed Central

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

Collaborative implementation for ecological restoration on US Public Lands: implications for legal context, accountability, and adaptive management.

PubMed

Butler, William H; Monroe, Ashley; McCaffrey, Sarah

2015-03-01

The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

Collaborative Implementation for Ecological Restoration on US Public Lands: Implications for Legal Context, Accountability, and Adaptive Management

NASA Astrophysics Data System (ADS)

Butler, William H.; Monroe, Ashley; McCaffrey, Sarah

2015-03-01

The Collaborative Forest Landscape Restoration Program (CFLRP), established in 2009, encourages collaborative landscape scale ecosystem restoration efforts on United States Forest Service (USFS) lands. Although the USFS employees have experience engaging in collaborative planning, CFLRP requires collaboration in implementation, a domain where little prior experience can be drawn on for guidance. The purpose of this research is to identify the ways in which CFLRP's collaborative participants and agency personnel conceptualize how stakeholders can contribute to implementation on landscape scale restoration projects, and to build theory on dynamics of collaborative implementation in environmental management. This research uses a grounded theory methodology to explore collaborative implementation from the perspectives and experiences of participants in landscapes selected as part of the CFLRP in 2010. Interviewees characterized collaborative implementation as encompassing three different types of activities: prioritization, enhancing treatments, and multiparty monitoring. The paper describes examples of activities in each of these categories and then identifies ways in which collaborative implementation in the context of CFLRP (1) is both hindered and enabled by overlapping legal mandates about agency collaboration, (2) creates opportunities for expanded accountability through informal and relational means, and, (3) creates feedback loops at multiple temporal and spatial scales through which monitoring information, prioritization, and implementation actions shape restoration work both within and across projects throughout the landscape creating more robust opportunities for adaptive management.

Accountability: The Ethics of Devising a Practice-as-Research Performance with Learning-Disabled Practitioners

ERIC Educational Resources Information Center

Leighton, Fran

2009-01-01

This article discusses the dilemmas encountered by non-disabled performance researchers and practitioners working with learning-disabled people. I demonstrate how the "accounts" of empirical social scientists informed my PARIP [practice-as-research-in-performance] project, "BluYesBlu," and how Judith Butler's reformulation of the concept of…

Public Accountancy Handbook.

ERIC Educational Resources Information Center

New York State Education Dept., Albany. Office of the Professions.

A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

Managing Further Education: Learning Enterprise. Educational Management: Research and Practice.

ERIC Educational Resources Information Center

Lumby, Jacky

Based on a national survey of college managers, this book discusses how incorporation of colleges in England has changed working lives of middle and senior managers. Chapter 1 describes the context in which colleges have worked since 1993 and the research rationale and methodology. Chapter 2 analyzes how far senior and middle managers' leadership…

Research Managers at Jamaica's National University Are Strategically Deploying a Modest Research Development Fund in Support of Impactful Research

ERIC Educational Resources Information Center

Ivey, Paul W.; Henry, Martin

2016-01-01

The purpose of this paper is to highlight, using examples, how the University of Technology, Jamaica (UTech, Jamaica) is strategically using a modest internal research development fund, which is managed by the research managers in its research and innovation management office, to support impactful research projects. Critical reflection and the…

What Languages Do You Speak? A Reflexive Account of Research with Multilingual Pupils and Teachers

ERIC Educational Resources Information Center

Smyth, Geri

2016-01-01

This paper will offer a reflexive account of the research approaches used in linguistically and culturally diverse education contexts by an academic researcher from the hegemonic cultural mainstream. The discussion will cover some of the potential barriers to research with linguistically, ethnically and/or culturally diverse "others" and…

Doing implementation research on health governance: a frontline researcher's reflexive account of field-level challenges and their management.

PubMed

Patel, Gupteswar; Garimella, Surekha; Scott, Kerry; Mondal, Shinjini; George, Asha; Sheikh, Kabir

2017-11-15

Implementation Research (IR) in and around health systems comes with unique challenges for researchers including implementation, multi-layer governance, and ethical issues. Partnerships between researchers, implementers, policy makers and community members are central to IR and come with additional challenges. In this paper, we elaborate on the challenges faced by frontline field researchers, drawing from experience with an IR study on Village Health Sanitation and Nutrition Committees (VHSNCs). The IR on VHSNC took place in one state/province in India over an 18-month research period. The IR study had twin components; intervention and in-depth research. The intervention sought to strengthen the VHSNC functioning, and concurrently the research arm sought to understand the contextual factors, pathways and mechanism affecting VHSNC functions. Frontline researchers were employed for data collection and a research assistant was living in the study sites. The frontline research assistant experienced a range of challenges, while collecting data from the study sites, which were documented as field memos and analysed using inductive content analysis approach. Due to the relational nature of IR, the challenges coalesced around two sets of relationships (a) between the community and frontline researchers and (b) between implementers and frontline researchers. In the community, the frontline researcher was viewed as the supervisor of the intervention and was perceived by the community to have power to bring about beneficial changes with public services and facilities. Implementers expected help from the frontline researcher in problem-solving in VHSNCs, and feedback on community mobilization to improve their approaches. A concerted effort was undertaken by the whole research team to clarify and dispel concerns among the community and implementers through careful and constant communication. The strategies employed were both managerial, relational and reflexive in nature

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

ERIC Educational Resources Information Center

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

2018-01-01

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

Employees' and Managers' Accounts of Interactive Workplace Learning: A Grounded Theory of "Complex Integrative Learning"

ERIC Educational Resources Information Center

Armson, Genevieve; Whiteley, Alma

2010-01-01

Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…

OVERVIEW OF THE INTRAMURAL RISK MANAGEMENT RESEARCH PROGRAM

EPA Science Inventory

This presentation will provide a summary of the risk management portion of ORD's endocrine disrupting chemicals (EDCs) research program, including its motivation, goals, planning efforts and resulting research areas.

In an emerging research area like EDCs, risk management ...

Maintaining Research Documents with Database Management Software.

ERIC Educational Resources Information Center

Harrington, Stuart A.

1999-01-01

Discusses taking notes for research projects and organizing them into card files; reviews the literature on personal filing systems; introduces the basic process of database management; and offers a plan for managing research notes. Describes field groups and field definitions, data entry, and creating reports. (LRW)

A Survey of Knowledge Management Research & Development at NASA Ames Research Center

NASA Technical Reports Server (NTRS)

Keller, Richard M.; Clancy, Daniel (Technical Monitor)

2002-01-01

This chapter catalogs knowledge management research and development activities at NASA Ames Research Center as of April 2002. A general categorization scheme for knowledge management systems is first introduced. This categorization scheme divides knowledge management capabilities into five broad categories: knowledge capture, knowledge preservation, knowledge augmentation, knowledge dissemination, and knowledge infrastructure. Each of nearly 30 knowledge management systems developed at Ames is then classified according to this system. Finally, a capsule description of each system is presented along with information on deployment status, funding sources, contact information, and both published and internet-based references.

Research nurse manager perceptions about research activities performed by non-nurse clinical research coordinators.

PubMed

Jones, Carolynn Thomas; Hastings, Clare; Wilson, Lynda Law

2015-01-01

There has been limited research to document differences in roles between nurses and non-nurses who assume clinical research coordination and management roles. Several authors have suggested that there is no acknowledged guidance for the licensure requirements for research study coordinators and that some non-nurse research coordinators may be assuming roles that are outside of their legal scopes of practice. There is a need for further research on issues related to the delegation of clinical research activities to non-nurses. This study used nominal group process focus groups to identify perceptions of experienced research nurse managers at an academic health science center in the Southern United States about the clinical research activities that are being performed by non-nurse clinical research coordinators without supervision that they believed should only be performed by a nurse or under the supervision of a nurse. A total of 13 research nurse managers volunteered to be contacted about the study. Of those, 8 participated in two separate nominal group process focus group sessions. The group members initially identified 22 activities that they felt should only be performed by a nurse or under the direct supervision of a nurse. After discussion and clarification of results, activities were combined into 12 categories of clinical research activities that participants believed should only be performed by a nurse or under the direct supervision of a nurse. Copyright © 2015 Elsevier Inc. All rights reserved.

Accounting Considerations in Public Sector Risk Management Pools.

ERIC Educational Resources Information Center

Commons, Harriet V.

1987-01-01

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

Employing Earned Value Management in Government Research and Design - Lessons Learned from the Trenches

NASA Technical Reports Server (NTRS)

Simon, Tom

2009-01-01

To effectively manage a project, the project manager must have a plan, understand the current conditions, and be able to take action to correct the course when challenges arise. Research and design projects face technical, schedule, and budget challenges that make it difficult to utilize project management tools developed for projects based on previously demonstrated technologies. Projects developing new technologies by their inherent nature are trying something new and thus have little to no data to support estimates for schedule and cost, let alone the technical outcome. Projects with a vision for the outcome but little confidence in the exact tasks to accomplish in order to achieve the vision incur cost and schedule penalties when conceptual solutions require unexpected iterations or even a reinvention of the plan. This presentation will share the project management methodology and tools developed through trial and error for a NASA research and design project combining industry, academia, and NASA inhouse work in which Earned Value Management principles were employed but adapted for the reality of the government financial system and the reality of challenging technology development. The priorities of the presented methodology are flexibility, accountability, and simplicity to give the manager tools to help deliver to the customer while not using up valuable time and resources on extensive planning and analysis. This presentation will share the methodology, tools, and work through failed and successful examples from the three years of process evolution.

76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-05

... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

Fleet Management | Climate Neutral Research Campuses | NREL

Science.gov Websites

Fleet Management Fleet Management Research campuses often own and operate vehicles to carry out Sample Project Related Links Fleet Management Options The goal of fleet management within climate action alternative fuel use. The U.S. Department of Energy (DOE) Federal Energy Management Program (FEMP) outlines

Structural marsh management research priorities

USGS Publications Warehouse

Cahoon, Donald R.; Groat, Charles G.

1989-01-01

The paper presents a prioritized list of research issues related to structural marsh management developed by a multidisciplinary panel of regulatory agency representatives, landowners, and scientists. More than 75 issues were identified concerning landscape changes, influence on ecological processes (i.e., hydrologic, biologic, and edaphic factors), habitat quality, cumulative impacts, and management approach. These issues were prioritized and organized around six basic questions regulatory personnel must try to answer for each marsh management plan application. The six questions deal with the influence of marsh management on, in order of most immediate need, marsh loss and health, fisheries, wildlife, habitat change, water quality, and cumulative effects.

Reduction of accounts receivable through total quality management.

PubMed

LaFleur, N

1994-01-01

On October 1, 1990, The Miriam Hospital in Providence, R.I., converted to a new computer system for patient accounting applications and on-line registration functions. The new system automated the hospital's patient accounting, registration, and medical records functions and interfaced registration with patient accounts for billing purposes.

RISK MANAGEMENT RESEARCH PLAN FOR WET WEATHER FLOWS

EPA Science Inventory

This plan was prepared by the National Risk Management Research Laboratory (NRMRL) of EPA's Office of Research and Development (ORD) to guide the risk management aspects of the urban wet weather flow (WWF) research for the next five years. There are three types of urban WWF dis...

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…

Research of the Rio Grande Ecosystem Management Program

Treesearch

Deborah M. Finch

2000-01-01

This paper describes the mission, objectives, and preliminary results of the Middle Rio Grande Ecosystem Management Research Program managed at the Rocky Mountain Research Station's Albuquerque laboratory. This program was initiated in 1994 to address growing pressures to effectively manage the limited resources of the middle Rio Grande Basin. The program is...

Educational Accounting Procedures.

ERIC Educational Resources Information Center

Tidwell, Sam B.

This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

The match between institutional elderly care management research and management challenges - a systematic literature review.

PubMed

Kokkonen, Kaija; Rissanen, Sari; Hujala, Anneli

2012-11-08

Elderly care practice and its management together with policy and research play a crucial role in responding to increasing challenges in institutional care for elderly people. Successful dialogue between these is necessary. The purpose of this systematic literature review is to compare how institutional elderly care management research meets the care challenges currently emphasized in international long-term care policy documents. This paper was based on a systematic literature review. After screening 1971 abstracts using inclusion/exclusion criteria, 58 refereed articles published between 2000 and 2010 remained for analysis. The articles were analyzed using theory-based content analysis by comparing the results to the framework based on analysis of international long-term care management policy documents. The current challenges of long-term care management identified from policy documents were Integrated Care Management, Productivity Management, Quality Management, Workforce Management and ICT Management. The research on institutional elderly care management responded somewhat to the challenges mentioned in policy documents. However, some of the challenges were studied broadly and some were paid only minor attention. Further, only few studies focused on the core items of challenges addressed in policy documents. Institutional care management research needs to focus more on challenges in integrated care, productivity, ICT and division of labor. Managers, researchers and policy-makers should assume more active collaborative roles in processes of research, policymaking and policy implementation. In addition managers' and policymakers' scientific literacy needs to be enhanced.

Vehicle Thermal Management Facilities | Transportation Research | NREL

Science.gov Websites

Management Facilities Vehicle Thermal Management Facilities Image of a building with two semi truck evaluation facilities to develop advanced thermal management technologies for vehicles. Vehicle Testing and apparatus. Combined fluid loops bench research apparatus in the Vehicle Thermal Management Laboratory. Photo

Energy Storage Thermal Management | Transportation Research | NREL

Science.gov Websites

Thermal Management Energy Storage Thermal Management Infrared image of rectangular battery cell -designed thermal management system is critical to the life and performance of electric-drive vehicles (EDVs . NREL conducts thermal management research and development (R&D) to optimize battery performance and

Power Electronics Thermal Management | Transportation Research | NREL

Science.gov Websites

Power Electronics Thermal Management Power Electronics Thermal Management A photo of water boiling in liquid cooling lab equipment. Power electronics thermal management research aims to help lower the investigates and develops thermal management strategies for power electronics systems that use wide-bandgap

The match between institutional elderly care management research and management challenges - a systematic literature review

PubMed Central

2012-01-01

Background Elderly care practice and its management together with policy and research play a crucial role in responding to increasing challenges in institutional care for elderly people. Successful dialogue between these is necessary. The purpose of this systematic literature review is to compare how institutional elderly care management research meets the care challenges currently emphasized in international long-term care policy documents. Methods This paper was based on a systematic literature review. After screening 1971 abstracts using inclusion/exclusion criteria, 58 refereed articles published between 2000 and 2010 remained for analysis. The articles were analyzed using theory-based content analysis by comparing the results to the framework based on analysis of international long-term care management policy documents. Results The current challenges of long-term care management identified from policy documents were Integrated Care Management, Productivity Management, Quality Management, Workforce Management and ICT Management. The research on institutional elderly care management responded somewhat to the challenges mentioned in policy documents. However, some of the challenges were studied broadly and some were paid only minor attention. Further, only few studies focused on the core items of challenges addressed in policy documents. Conclusions Institutional care management research needs to focus more on challenges in integrated care, productivity, ICT and division of labor. Managers, researchers and policy-makers should assume more active collaborative roles in processes of research, policymaking and policy implementation. In addition managers’ and policymakers’ scientific literacy needs to be enhanced. PMID:23137416

Novice Rural Principals' Successful Leadership Practices in Financial Management: Multiple Accountabilities

ERIC Educational Resources Information Center

Myende, Phumlani Erasmus; Samuel, Michael Anthony; Pillay, Ansurie

2018-01-01

Research studies on financial management in South African public schools expands recurrent literature, most of which have largely pathologised school leadership and management, and rural schools in particular. This article instead draws from a qualitative case study of success, which examined how five novice principals in a rural setting went…

Participatory Action Research (PAR) as Democratic Disruption: New Public Management and Educational Research in Schools and Universities

ERIC Educational Resources Information Center

Anderson, Gary

2017-01-01

Pro-market and business approaches to management in the public sector (new public management--NPM) have created an audit culture in schools driven by top-down, high stakes accountability, and the fetishization of data. Within this context, authentic, qualitative, and democratic forms of inquiry, both in universities and schools, become easily…

EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry.

PubMed

Skouloudis, Antonis; Jones, Keith; Sfakianaki, Eleni; Lazoudi, Eugenia; Evangelinos, Konstantinos

2013-10-15

Do organizations certified under the Eco-Management and Audit Scheme (EMAS) effectively discharge their environmental accountability through their statements? Is the EMAS statement a step forward for the transparency of environmental management and the empowerment of organizational stakeholders' decision-making? Drawing from the Greek EMAS registry we apply an evaluation method for the completeness and materiality of environmental statements. While the latest version of the EMAS Regulation has introduced a set of forward-looking - yet challenging - improvements, the application of the standard should be closely examined. With this in mind, the key objective of this research note is to provide - from a descriptive standpoint - insights on the content of EMAS-based environmental accountability and a basis for future research as well as fruitful policy debate. Copyright © 2013 Elsevier Ltd. All rights reserved.

Improving Care Transitions Management: Examining the Role of Accountable Care Organization Participation and Expanded Electronic Health Record Functionality.

PubMed

Huber, Thomas P; Shortell, Stephen M; Rodriguez, Hector P

2017-08-01

Examine the extent to which physician organization participation in an accountable care organization (ACO) and electronic health record (EHR) functionality are associated with greater adoption of care transition management (CTM) processes. A total of 1,398 physician organizations from the third National Study of Physician Organization survey (NSPO3), a nationally representative sample of medical practices in the United States (January 2012-May 2013). We used data from the third National Study of Physician Organization survey (NSPO3) to assess medical practice characteristics, including CTM processes, ACO participation, EHR functionality, practice type, organization size, ownership, public reporting, and pay-for-performance participation. Multivariate linear regression models estimated the extent to which ACO participation and EHR functionality were associated with greater CTM capabilities, controlling for practice size, ownership, public reporting, and pay-for-performance participation. Approximately half (52.4 percent) of medical practices had a formal program for managing care transitions in place. In adjusted analyses, ACO participation (p < .001) and EHR functionality (p < .001) were independently associated with greater use of CTM processes among medical practices. The growth of ACOs and similar provider risk-bearing arrangements across the country may improve the management of care transitions by physician organizations. © Health Research and Educational Trust.

Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

PubMed

Macinati, Manuela S; Anessi-Pessina, E

2014-07-01

Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

A DRDC Management Accountability Framework

DTIC Science & Technology

2009-09-01

51 A.2 Cultural Theory: Risk, Blame and Good Governance ................................................. 53 A.3...the MAF. These elements guide good management, enclosing the elements required to make good decisions. 18 In essence, the elements focus on the...of these areas.20 As a guide to good management practices, the elements focus on organizational capacity and capability within a department 21

Automating Base Fuels Accounting.

DTIC Science & Technology

1986-03-01

base fuels accounting system as a means to decrease operating cost and increase capability. Author reviews the present accounting system, then proposes...g .:..: . . ; ,N :’- .’ :+-" : :*- . ’++ : :,:- :1:.-’ ."-..: :.:.:’’ AIR WAR COLLEGE No. AU-AWC86-0 9 0 00a AUTOMATING BASE FUELS ACCOUNTING ... ACCOUNTING by Victor E. Hardin Lieutenant Colonel, USAF A RESEARCH REPORT SUBMITTED TO THE FACULTY IN FULFILLMENT OF THE RESEARCH REQUI REMENT

A Perspective on NASA Ames Air Traffic Management Research

NASA Technical Reports Server (NTRS)

Schroeder, Jeffery A.

2012-01-01

This paper describes past and present air-traffic-management research at NASA Ames Research Center. The descriptions emerge from the perspective of a technical manager who supervised the majority of this research for the last four years. Past research contributions built a foundation for calculating accurate flight trajectories to enable efficient airspace management in time. That foundation led to two predominant research activities that continue to this day - one in automatically separating aircraft and the other in optimizing traffic flows. Today s national airspace uses many of the applications resulting from research at Ames. These applications include the nationwide deployment of the Traffic Management Advisor, new procedures enabling continuous descent arrivals, cooperation with industry to permit more direct flights to downstream way-points, a surface management system in use by two cargo carriers, and software to evaluate how well flights conform to national traffic management initiatives. The paper concludes with suggestions for prioritized research in the upcoming years. These priorities include: enabling more first-look operational evaluations, improving conflict detection and resolution for climbing or descending aircraft, and focusing additional attention on the underpinning safety critical items such as a reliable datalink.

Guide to effective research-management collaboration at long-term environmental research sites

Treesearch

Frederick J. Swanson; Steve Eubanks; Mary Beth Adams; John C. Brissette

2010-01-01

The Forest Service system of experimental forests and ranges (EFRs) and other sites of long-term silvicultural, watershed, and ecological research have contributed to science and natural resource management for more than a century. An important aspect of the success of EFR programs is strong collaboration between the research and land manager communities. This guide...

Accountability report - fiscal year 1997

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1998-04-01

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

Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

ERIC Educational Resources Information Center

Hassan, Mahamood M.; Schwartz, Bill N.

2014-01-01

This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

Surface Traffic Management Research

NASA Technical Reports Server (NTRS)

Jung, Yoo Chul

2012-01-01

This presentation discusses an overview of the surface traffic management research conducted by NASA Ames. The concept and human-in-the-loop simulation of the Spot and Runway Departure Advisor (SARDA), an integrated decision support tool for the tower controllers and airline ramp operators, is also discussed.

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

ERIC Educational Resources Information Center

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

Critical research needs for managing coral reef marine protected areas: perspectives of academics and managers.

PubMed

Cvitanovic, C; Wilson, S K; Fulton, C J; Almany, G R; Anderson, P; Babcock, R C; Ban, N C; Beeden, R J; Beger, M; Cinner, J; Dobbs, K; Evans, L S; Farnham, A; Friedman, K J; Gale, K; Gladstone, W; Grafton, Q; Graham, N A J; Gudge, S; Harrison, P L; Holmes, T H; Johnstone, N; Jones, G P; Jordan, A; Kendrick, A J; Klein, C J; Little, L R; Malcolm, H A; Morris, D; Possingham, H P; Prescott, J; Pressey, R L; Skilleter, G A; Simpson, C; Waples, K; Wilson, D; Williamson, D H

2013-01-15

Marine protected areas (MPAs) are a primary policy instrument for managing and protecting coral reefs. Successful MPAs ultimately depend on knowledge-based decision making, where scientific research is integrated into management actions. Fourteen coral reef MPA managers and sixteen academics from eleven research, state and federal government institutions each outlined at least five pertinent research needs for improving the management of MPAs situated in Australian coral reefs. From this list of 173 key questions, we asked members of each group to rank questions in order of urgency, redundancy and importance, which allowed us to explore the extent of perceptional mismatch and overlap among the two groups. Our results suggest the mismatch among MPA managers and academics is small, with no significant difference among the groups in terms of their respective research interests, or the type of questions they pose. However, managers prioritised spatial management and monitoring as research themes, whilst academics identified climate change, resilience, spatial management, fishing and connectivity as the most important topics. Ranking of the posed questions by the two groups was also similar, although managers were less confident about the achievability of the posed research questions and whether questions represented a knowledge gap. We conclude that improved collaboration and knowledge transfer among management and academic groups can be used to achieve similar objectives and enhance the knowledge-based management of MPAs. Copyright © 2012 Elsevier Ltd. All rights reserved.

Contributions of relational coordination to care management in accountable care organizations: Views of managerial and clinical leaders.

PubMed

Rundall, Thomas G; Wu, Frances M; Lewis, Valerie A; Schoenherr, Karen E; Shortell, Stephen M

2016-01-01

The accountable care organization (ACO) is a new type of health care organization incentivized to improve quality of care, improve population health, and reduce the cost of care. An ACO's success in meeting these objectives depends greatly upon its ability to improve patient care management. Numerous studies have found relational coordination to be positively associated with key measures of organizational performance in health care organizations, including quality and efficiency. The purpose of this paper is twofold: (a) identify the extent to which ACO leaders are aware of the dimensions of relational coordination, and (b) identify the ways these leaders believe the dimensions influenced care management practices in their organization. We performed content analysis of interviews with managerial and clinical leaders from a diverse group of 11 ACOs to assess awareness of relational coordination and identify the ways that dimensions of relational coordination were perceived to influence development of care management practices. ACO leaders mentioned four relational coordination dimensions: shared goals, frequency of communication, timeliness of communication, and problem solving communication. Three dimensions - shared knowledge of team members' tasks, mutual respect, and accuracy of communication - were not mentioned. Our analysis identified numerous ways leaders believed the four mentioned dimensions contributed to the development of care management, including contributions to standardization of care, patient engagement, coordination of care, and care planning. We propose two hypotheses for future research on relational coordination and care management. If relational coordination is to have a beneficial influence on ACO performance, organizational leaders must become more aware of relational coordination and its various dimensions and become cognizant of relational coordination's influence on care management in their ACO. We suggest a number of means by which ACO

Human Research Program Science Management: Overview of Research and Development Activities

NASA Technical Reports Server (NTRS)

Charles, John B.

2007-01-01

An overview of research and development activities of NASA's Human Research Science Management Program is presented. The topics include: 1) Human Research Program Goals; 2) Elements and Projects within HRP; 3) Development and Maintenance of Priorities; 4) Acquisition and Evaluation of Research and Technology Proposals; and 5) Annual Reviews

Taking Culture into Account: A Maori Perspective on Visual Impairment

ERIC Educational Resources Information Center

Bevan-Brown, Jill; Walker, Taingunguru

2013-01-01

The authors open this article by noting that there is substantial research evidence showing that ethnic culture affects how disability is perceived and managed, and that taking a person's culture into account maximizes the effectiveness of the person's education. Jill Bevan-Brown and Taingunguru Walker, address this gap in knowledge by describing…

Accounting for escape mortality in fisheries: implications for stock productivity and optimal management.

PubMed

Baker, Matthew R; Schindler, Daniel E; Essington, Timothy E; Hilborn, Ray

2014-01-01

Few studies have considered the management implications of mortality to target fish stocks caused by non-retention in commercial harvest gear (escape mortality). We demonstrate the magnitude of this previously unquantified source of mortality and its implications for the population dynamics of exploited stocks, biological metrics, stock productivity, and optimal management. Non-retention in commercial gillnet fisheries for Pacific salmon (Oncorhynchus spp.) is common and often leads to delayed mortality in spawning populations. This represents losses, not only to fishery harvest, but also in future recruitment to exploited stocks. We estimated incidence of non-retention in Alaskan gillnet fisheries for sockeye salmon (O. nerka) and found disentanglement injuries to be extensive and highly variable between years. Injuries related to non-retention were noted in all spawning populations, and incidence of injury ranged from 6% to 44% of escaped salmon across nine river systems over five years. We also demonstrate that non-retention rates strongly correlate with fishing effort. We applied maximum likelihood and Bayesian approaches to stock-recruitment analyses, discounting estimates of spawning salmon to account for fishery-related mortality in escaped fish. Discounting spawning stock estimates as a function of annual fishing effort improved model fits to historical stock-recruitment data in most modeled systems. This suggests the productivity of exploited stocks has been systematically underestimated. It also suggests that indices of fishing effort may be used to predict escape mortality and correct for losses. Our results illustrate how explicitly accounting for collateral effects of fishery extraction may improve estimates of productivity and better inform management metrics derived from estimates of stock-recruitment analyses.

USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

EPA Science Inventory

The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

Crisis Management Research Summaries

ERIC Educational Resources Information Center

Brock, Stephen E., Ed.; Zhe, Elizabeth; Torem, Chris; Comeaux, Natashia; Dempsey, Allison

2010-01-01

This article presents a summary of recent crisis management publications. The first research report summarized, "Predictors of PTSD," was a study of predictor variables for responses to the World Trade Center attack. The second paper, "Effective Mental Health Response to Catastrophic Events," looked at effective responses following Hurricane…

Antecedents of Teachers Fostering Effort within Two Different Management Regimes: An Assessment-Based Accountability Regime and Regime without External Pressure on Results

ERIC Educational Resources Information Center

Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are

2012-01-01

This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…

Establishing Long Term Data Management Research Priorities via a Data Decadal Survey

NASA Astrophysics Data System (ADS)

Wilson, A.; Uhlir, P.; Meyer, C. B.; Robinson, E.

2013-12-01

competition with other priorities of the research enterprise. This presentation will introduce the Data Decadal Survey, an initial concept created in collaboration between the Federation of Earth Science Information Partners (ESIP) and of the National Research Council's Board on Research Data and Information (BRDI). Consistent with Executive open data policies, the Survey will provide a coordinating platform to address overarching issues and identify research needs and funding priorities in scientific data management and stewardship for the long term. The Survey would address at the broadest level gaps in data management knowledge and practices that hold back scientific progress, and recommend a strategy to address them. The goal is to provide a long term strategic vision that will

[The research project: financing and management].

PubMed

Schena, F P

2003-01-01

Basic and clinical research is accomplished by projects. The design of a project is not only based on the scientific content but also on its financing and management. This article wants to illustrate the correct modalities for project financing and project management in a scientific project.

Adapting Project Management Practices to Research-Based Projects

NASA Technical Reports Server (NTRS)

Bahr, P.; Baker, T.; Corbin, B.; Keith, L.; Loerch, L.; Mullenax, C.; Myers, R.; Rhodes, B.; Skytland, N.

2007-01-01

From dealing with the inherent uncertainties in outcomes of scientific research to the lack of applicability of current NASA Procedural Requirements guidance documentation, research-based projects present challenges that require unique application of classical project management techniques. If additionally challenged by the creation of a new program transitioning from basic to applied research in a technical environment often unfamiliar with the cost and schedule constraints addressed by project management practices, such projects can find themselves struggling throughout their life cycles. Finally, supplying deliverables to a prime vehicle customer, also in the formative stage, adds further complexity to the development and management of research-based projects. The Biomedical Research and Countermeasures Projects Branch at NASA Johnson Space Center encompasses several diverse applied research-based or research-enabling projects within the newly-formed Human Research Program. This presentation will provide a brief overview of the organizational structure and environment in which these projects operate and how the projects coordinate to address and manage technical requirements. We will identify several of the challenges (cost, technical, schedule, and personnel) encountered by projects across the Branch, present case reports of actions taken and techniques implemented to deal with these challenges, and then close the session with an open forum discussion of remaining challenges and potential mitigations.

Institutional Resource Requirements, Management, and Accountability.

ERIC Educational Resources Information Center

Matlock, John; Humphries, Frederick S.

A detailed resource management study was conducted at Tennessee State University, and resource management problems at other higher education institutions were identified through the exchange of data and studies. Resource requirements and management problems unique to black institutions were examined, as were the problems that arise from regional…

Billing and accounts receivable: fundamentals for improvement.

PubMed

Bizon, M M

1993-07-01

If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

Healthcare waste management research: A structured analysis and review (2005-2014).

PubMed

Thakur, Vikas; Ramesh, A

2015-10-01

The importance of healthcare waste management in preserving the environment and protecting the public cannot be denied. Past research has dealt with various issues in healthcare waste management and disposal, which spreads over various journals, pipeline research disciplines and research communities. Hence, this article analyses this scattered knowledge in a systematic manner, considering the period between January 2005 and July 2014. The purpose of this study is to: (i) identify the trends in healthcare waste management literature regarding journals published; (ii) main topics of research in healthcare waste management; (iii) methodologies used in healthcare waste management research; (iv) areas most frequently researched by researchers; and (v) determine the scope of future research in healthcare waste management. To this end, the authors conducted a systematic review of 176 articles on healthcare waste management taken from the following eight esteemed journals: International Journal of Environmental Health Research, International Journal of Healthcare Quality Assurance, Journal of Environmental Management, Journal of Hazardous Material, Journal of Material Cycles and Waste Management, Resources, Conservations and Recycling, Waste Management, and Waste Management & Research. The authors have applied both quantitative and qualitative approaches for analysis, and results will be useful in the following ways: (i) results will show importance of healthcare waste management in healthcare operations; (ii) findings will give a comparative view of the various publications; (c) study will shed light on future research areas. © The Author(s) 2015.

Facility Accounting: Hammering Out a Capital Replacement Budget.

ERIC Educational Resources Information Center

Readinger, Jay

1996-01-01

Most facility and finance managers cannot adequately handle school infrastructure issues because they lack the tools to describe the problem appropriately. Facility accounting gives managers accurate deferral and projected replacement costs, using nationally recognized life-cycle and cost data. Facility accounting enables proper management of…

Progress in the Legitimacy of Business and Management Education Research: Rejoinder to "Identifying Research Topic Development in Business and Management Education Research Using Legitimation Code Theory"

ERIC Educational Resources Information Center

Bacon, Donald R.

2016-01-01

In this rejoinder to "Identifying Research Topic Development in Business and Management Education Research Using Legitimation Code Theory," published in the "Journal of Management Education," Dec 2016 (see EJ1118407), Donald R. Bacon discusses the similarities between Arbaugh et al.'s (2016) findings and the scholarship…

FREE INVENTORY PLATFORM MANAGES CHEMICAL RISKS, ADDRESSES CHEMICAL ACCOUNTABILITY, AND MEASURES COST-EFFECTIVENESS

PubMed Central

D’Souza, Malcolm J.; Roeske, Kristopher P.; Neff, Lily S.

2017-01-01

To develop best practices for laboratory safety and for chemical product and supplies management accountability, the freely-available online platform, Quartzy, was integrated within an interdisciplinary science department at a small Mid-Atlantic liberal-arts college. This was done to ensure the accuracy of purchase records, the appropriate use of storage and handling protocols, and for a continually updated chemical inventory system. Quartzy also facilitated the digital tracking and dispersal of the College’s hazardous waste inventory. Since the implementation of the Quartzy platform, the science department achieved significant cost-savings during the procurement of laboratory supplies and equipment, and it developed a sense of ownership towards the common goal of lowering the College's environmental impact as it relates to its managing of laboratory-generated hazardous wastes. PMID:29251298

Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

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…

Case management: developing practice through action research.

PubMed

Smith, Annetta; Mackay, Seonaid; McCulloch, Kathleen

2013-09-01

This article is a report of an action research study carried out with community nurses to help develop case management within their practice. Using action research principles, nurses reviewed and analysed their current practice and developed recommendations for further embedding case management as a means of supporting patients with complex care needs in their own homes. Findings indicate that a number of factors can influence the community nurse's ability to implement case management. These factors include approaches to case finding, availability of resources and interprofessional working. Important considerations for nurses were the influence of the context of care, the geographical location and the health needs of the local patient population, which meant that case management may need to be adapted to meet local circumstances.

Web-Based Software for Managing Research

NASA Technical Reports Server (NTRS)

Hoadley, Sherwood T.; Ingraldi, Anthony M.; Gough, Kerry M.; Fox, Charles; Cronin, Catherine K.; Hagemann, Andrew G.; Kemmerly, Guy T.; Goodman, Wesley L.

2007-01-01

aeroCOMPASS is a software system, originally designed to aid in the management of wind tunnels at Langley Research Center, that could be adapted to provide similar aid to other enterprises in which research is performed in common laboratory facilities by users who may be geographically dispersed. Included in aeroCOMPASS is Web-interface software that provides a single, convenient portal to a set of project- and test-related software tools and other application programs. The heart of aeroCOMPASS is a user-oriented document-management software subsystem that enables geographically dispersed users to easily share and manage a variety of documents. A principle of "write once, read many" is implemented throughout aeroCOMPASS to eliminate the need for multiple entry of the same information. The Web framework of aeroCOMPASS provides links to client-side application programs that are fully integrated with databases and server-side application programs. Other subsystems of aeroCOMPASS include ones for reserving hardware, tracking of requests and feedback from users, generating interactive notes, administration of a customer-satisfaction questionnaire, managing execution of tests, managing archives of metadata about tests, planning tests, and providing online help and instruction for users.

A Research Review of the Impact of Accountability Policies on Teachers' Workplace Relations

ERIC Educational Resources Information Center

Mausethagen, Solvi

2013-01-01

This article reviews research on changes in teachers' workplace relations in a policy context that increasingly emphasizes accountability. The findings indicate that a greater focus on testing and student performance often leads to less attention to the caring and relational aspects of teachers' work. Prevailing and enduring ideas about teachers'…

Inernational research in health care management: its need in the 21st century, methodological challenges, ethical issues, pitfalls, and practicalities.

PubMed

Buttigieg, Sandra C; Rathert, Cheryl; D'Aunno, Thomas A; Savage, Grant T

2015-01-01

This commentary argues in favor of international research in the 21st century. Advances in technology, science, communication, transport, and infrastructure have transformed the world into a global village. Industries have increasingly adopted globalization strategies. Likewise, the health sector is more internationalized whereby comparisons between diverse health systems, international best practices, international benchmarking, cross-border health care, and cross-cultural issues have become important subjects in the health care literature. The focus has now turned to international, collaborative, cross-national, and cross-cultural research, which is by far more demanding than domestic studies. In this commentary, we explore the methodological challenges, ethical issues, pitfalls, and practicalities within international research and offer possible solutions to address them. The commentary synthesizes contributions from four scholars in the field of health care management, who came together during the annual meeting of the Academy of Management to discuss with members of the Health Care Management Division the challenges of international research. International research is worth pursuing; however, it calls for scholarly attention to key methodological and ethical issues for its success. This commentary addresses salient issues pertaining to international research in one comprehensive account.

De-Mystifying the Data Management Requirements of Research Funders

ERIC Educational Resources Information Center

Dietrich, Dianne; Adamus, Trisha; Miner, Alison; Steinhart, Gail

2012-01-01

Research libraries have sought to apply their information management expertise to the management of digital research data. This focus has been spurred in part by the policies of two major funding agencies in the United States, which require grant recipients make research outputs, including publications and research data, openly available. As many…

Governance, Management and Accountability: The Experience of the School System in the English-Speaking Caribbean Countries

ERIC Educational Resources Information Center

Hutton, Disraeli M.

2015-01-01

This paper seeks to explore the implementation of three of the critical elements required to improve performance in the education system: governance, accountability and management. The paper examines the education reform processes conducted by five Caribbean countries: Jamaica, Cayman Islands, Guyana, Belize, Trinidad and Tobago, along with those…

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

ERIC Educational Resources Information Center

Grinshtain, Yael; Gibton, Dan

2018-01-01

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

A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

ERIC Educational Resources Information Center

Young (Arthur) and Co., Washington, DC.

Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

The prevention research centers' managing epilepsy well network.

PubMed

DiIorio, Colleen K; Bamps, Yvan A; Edwards, Ariele L; Escoffery, Cam; Thompson, Nancy J; Begley, Charles E; Shegog, Ross; Clark, Noreen M; Selwa, Linda; Stoll, Shelley C; Fraser, Robert T; Ciechanowski, Paul; Johnson, Erica K; Kobau, Rosemarie; Price, Patricia H

2010-11-01

The Managing Epilepsy Well (MEW) Network was created in 2007 by the Centers for Disease Control and Prevention's (CDC) Prevention Research Centers and Epilepsy Program to promote epilepsy self-management research and to improve the quality of life for people with epilepsy. MEW Network membership comprises four collaborating centers (Emory University, University of Texas Health Science Center at Houston, University of Michigan, and University of Washington), representatives from CDC, affiliate members, and community stakeholders. This article describes the MEW Network's background, mission statement, research agenda, and structure. Exploratory and intervention studies conducted by individual collaborating centers are described, as are Network collaborative projects, including a multisite depression prevention intervention and the development of a standard measure of epilepsy self-management. Communication strategies and examples of research translation programs are discussed. The conclusion outlines the Network's role in the future development and dissemination of evidence-based epilepsy self-management programs. Copyright © 2010 Elsevier Inc. All rights reserved.

Gauging the Impact: Postretirement Health Benefits and the New Accounting Rules.

ERIC Educational Resources Information Center

Monrad, Elizabeth; And Others

1990-01-01

A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

Risk Management in Construction Project: Taking Fairness into Account

NASA Astrophysics Data System (ADS)

Górecki, Jarosław; Bizon-Górecka, Jadwiga

2017-10-01

Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective - project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises

Trend of the research on construction and demolition waste management

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yuan Hongping, E-mail: hpyuan2005@gmail.com; Shen Liyin, E-mail: bsshen@polyu.edu.hk

2011-04-15

Research interests in addressing construction and demolition (C and D) waste management issues have resulted in a large amount of publications during the last decade. This study demonstrates that there is no systematic examination on the research development in literature in the discipline of C and D waste management. This study presents the latest research trend in the discipline through analyzing the publications from 2000 to 2009 in eight major international journals. The analysis is conducted on the number of papers published annually, main authors' contributions, research methods and data analysis methods adopted, and research topics covered. The results exhibitmore » an increasing research interest in C and D waste management in recent years. Researchers from developed economies have contributed significantly to the development of the research in the discipline. Some developing countries such as Malaysia and China have also been making good efforts in promoting C and D waste management research. The findings from this study also indicate that survey and case study are major methods for data collection, and the data are mostly processed through descriptive analysis. It is anticipated that more future studies on C and D waste management will be led by researchers from developing economies, where construction works will remain their major economic activities. On the other hand, more sophisticated modeling and simulating techniques have been used effectively in a number of studies on C and D waste management research, and this is considered a major methodology for future research in the discipline. C and D waste management will continue to be a hot research topic in the future, in particularly, the importance of human factors in C and D waste management has emerged as a new challenging topic.« less

Trend of the research on construction and demolition waste management.

PubMed

Yuan, Hongping; Shen, Liyin

2011-04-01

Research interests in addressing construction and demolition (C&D) waste management issues have resulted in a large amount of publications during the last decade. This study demonstrates that there is no systematic examination on the research development in literature in the discipline of C&D waste management. This study presents the latest research trend in the discipline through analyzing the publications from 2000 to 2009 in eight major international journals. The analysis is conducted on the number of papers published annually, main authors' contributions, research methods and data analysis methods adopted, and research topics covered. The results exhibit an increasing research interest in C&D waste management in recent years. Researchers from developed economies have contributed significantly to the development of the research in the discipline. Some developing countries such as Malaysia and China have also been making good efforts in promoting C&D waste management research. The findings from this study also indicate that survey and case study are major methods for data collection, and the data are mostly processed through descriptive analysis. It is anticipated that more future studies on C&D waste management will be led by researchers from developing economies, where construction works will remain their major economic activities. On the other hand, more sophisticated modeling and simulating techniques have been used effectively in a number of studies on C&D waste management research, and this is considered a major methodology for future research in the discipline. C&D waste management will continue to be a hot research topic in the future, in particularly, the importance of human factors in C&D waste management has emerged as a new challenging topic. Copyright © 2010 Elsevier Ltd. All rights reserved.

So What Do Managers Say about Classroom Management? Qualitative Practitioner Research Exploring Managers' Views on Classroom Management

ERIC Educational Resources Information Center

Lebor, Mervyn

2016-01-01

The context of this article was that, after researching issues of classroom management for a number of years, I was asked by managers at different institutions to speak to their staff about strategies for helping to counteract the problems tutors faced in many classes on a day-to-day basis. The question that emerged was how might managers in the…

Why is traditional accounting failing managers?

PubMed

Cokins, G

1998-11-01

This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

30 CFR 220.010 - NPSL capital account.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false NPSL capital account. 220.010 Section 220.010 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...

Clinical Research Management in the Era of Prospective Payment.

ERIC Educational Resources Information Center

Goodman, Ira S.; Fitzgerald, Thomas A.

1992-01-01

Medical Research conducted in the patient care setting is facing a new financial barrier, the prospective payment system. Both university and hospitals must rethink clinical research resource use. This may result in better accountability for research costs and affect the hospitals' willingness to conduct experimental or innovative treatments. (MSE)

Changes in federal agencies panel: human dimensions research and ecosystem management: policy and research implications for recreation research efforts

Treesearch

Alan Ewert

1995-01-01

With an increased emphasis being placed on ecosystem management, the importance of Human Dimension Research (HDR) efforts in management and policy formulation are becoming more important. Developing an understanding of the type of management questions and policy needs that can be addressed by human dimension research is becoming increasingly important and timely. This...

AEIS Policy vs. Site-Based Management: Research Agenda Implications.

ERIC Educational Resources Information Center

Nash, John B.

This paper examines the problems of centralized academic-indicator systems in light of the move toward site-based management. Problems with current practice are examined in the framework of critical inquiry. Alternatives to current accountability guidelines are presented that harmonize positivism with critical inquiry, while respecting both local…

The Optimized Integration of the Decontamination Plan and the Radwaste Management Plan into Decommissioning Plan to the VVR-S Research Reactor from Romania

DOE Office of Scientific and Technical Information (OSTI.GOV)

Barariu, G.

2008-07-01

The paper presents the progress of the Decontamination Plan and Radioactive Waste Management Plan which accompanies the Decommissioning Plan for research reactor VVR-S located in Magurele, Ilfov, near Bucharest, Romania. The new variant of the Decommissioning Plan was elaborated taking into account the IAEA recommendation concerning radioactive waste management. A new feasibility study for VVR-S decommissioning was also elaborated. The preferred safe management strategy for radioactive wastes produced by reactor decommissioning is outlined. The strategy must account for reactor decommissioning, as well as rehabilitation of the existing Radioactive Waste Treatment Plant and the upgrade of the Radioactive Waste Disposal Facilitymore » at Baita-Bihor. Furthermore, the final rehabilitation of the laboratories and reusing of cleaned reactor building is envisaged. An inventory of each type of radioactive waste is presented. The proposed waste management strategy is selected in accordance with the IAEA assistance. Environmental concerns are a part of the radioactive waste management strategy. In conclusion: The current version 8 of the Draft Decommissioning Plan which include the Integrated concept of Decontamination and Decommissioning and Radwaste Management, reflects the substantial work that has been incorporated by IFIN-HH in collaboration with SITON, which has resulted in substantial improvement in document The decommissioning strategy must take into account costs for VVR-S Reactor decommissioning, as well as costs for much needed refurbishments to the radioactive waste treatment plant and the Baita-Bihor waste disposal repository. Several improvements to the Baita-Bihor repository and IFIN-HH waste treatment facility were proposed. The quantities and composition of the radioactive waste generated by VVR-S Reactor dismantling were again estimated by streams and the best demonstrated practicable processing solution was proposed. The estimated quantities of

Managing Research Is Both an Art and a Science

ERIC Educational Resources Information Center

Khoon, Koh Aik; Radiman, Shahidan; Daud, Abdul Razak; Shukor, R. Abd; Talib, Ibrahim Abu; Puaad, Ahmad; Samat, Supian

2011-01-01

This paper presents a model for effective research management. Since research demands time, manpower and money it is imperative that we do it right to achieve success and at the same time avoid encumbrances and pitfalls. Managing research is both an art and a science. (Contains 1 table.)

Supporting self-management by Community Matrons through a group intervention; an action research study.

PubMed

Barkham, Abigail M; Ersser, Steven J

2017-07-01

The aim of this study was to examine the feasibility and impact of a group intervention by Community Matrons to support those living with multiple long-terms conditions. Little evidence exists as to how the role of the Community Matron (CM) should be delivered to effectively enhance disease self-management and levels of self-efficacy for the service users. This qualitative participatory action research study explored the use of group work as a method of intervention by CMs. A purposive sample of 29 participants was recruited. Each patient group had 8-10 participants, led by a CM working in both the researcher and practitioner role, operating over 12-month period. Data were collected by participant observation, researcher reflexive account and interviews. Grounded theory method was used to systematically analyse the data. Three main data categories emerged: (i) comparison by patients that leads to re-motivation of the self; (ii) learning, leading to enhanced self-management techniques, through storytelling and understanding of each other's experiences; and (iii) ownership that resulted in the self-awareness, cognisance and insight into the role of the support group they were based in and how it benefited them. The core category of 'Taking back the self - understanding the whole,' conveyed the impact that this care delivery method had upon readjusting the balance of power between health professional and service users and its consequence in refreshing and improving their self-management and the patients' self-efficacy. It was concluded that CM intervention using a model of group learning can lead to more effective and efficient support, through improving self-efficacy and patients' related self-management ability. © 2017 John Wiley & Sons Ltd.

Trends in conservation research and management in Hawai‘i over the past 20 years

USGS Publications Warehouse

Dutra Elliott, Daniela; Fortini, Lucas B.; Cameron Duffy, David

2014-01-01

Hawaiʻi, an archipelago of the most isolated inhabited islands on the planet, faces unique and extreme challenges to its biodiversity. We examined how the conservation community has responded to these challenges and how the responses have changed over time, using twenty years of abstracts from the Hawaiʻi Conservation Conference, a yearly gathering of the majority of scientists, managers and the public in Hawaiʻi. Of the 2145 abstracts considered, 60% percent reported research results; 40.0% reported information on conservation and resource management programmes and institutions (i.e., non-research abstracts). Initially, applied research abstracts predominated, but in recent years the number of basic research abstracts has become similar. Across taxonomic groups, terrestrial plants, mammals and birds were the dominant research subjects, fish, algae and fungi were noticeably less studied relative to their diversity in Hawaiʻi. Bird and fish species studied were mostly native; research on most other taxa was evenly divided between native and non-native species. Topics have oscillated in frequency over the years, but there have been no dramatic trends, with the exception of climate change and Local Ecological Knowledge (LEK). Although there is an increasing trend in LEK and cross-disciplinary studies, the number of related abstracts have remained uncommon through the period, accounting for less than 5.0% of total research abstracts analyzed. Our results offer an oportunity for the conservation community to take a closer look at reported effort to better address key conservation questions for Hawaiʻi.

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

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…

Air Traffic Management Research at NASA Ames Research Center

NASA Technical Reports Server (NTRS)

Lee, Katharine

2005-01-01

Since the late 1980's, NASA Ames researchers have been investigating ways to improve the air transportation system through the development of decision support automation. These software advances, such as the Center-TRACON Automation System (eTAS) have been developed with teams of engineers, software developers, human factors experts, and air traffic controllers; some ASA Ames decision support tools are currently operational in Federal Aviation Administration (FAA) facilities and some are in use by the airlines. These tools have provided air traffic controllers and traffic managers the capabilities to help reduce overall delays and holding, and provide significant cost savings to the airlines as well as more manageable workload levels for air traffic service providers. NASA is continuing to collaborate with the FAA, as well as other government agencies, to plan and develop the next generation of decision support tools that will support anticipated changes in the air transportation system, including a projected increase to three times today's air-traffic levels by 2025. The presentation will review some of NASA Ames' recent achievements in air traffic management research, and discuss future tool developments and concepts currently under consideration.

Rising Company’s Performance through Leadership Role: Culture, Strategies, and Management System as a Marine State

NASA Astrophysics Data System (ADS)

Wardi, Jeni; Yandra, Alexsander

2018-05-01

This research aims to learn the direct influence of transformational and transactional leaderships on Indonesian company’s performance through company’s culture, strategy, management accounting and control system as a marine state. This research involves descriptive and inferential designs in solving the research problem. To test the model and the hypothesis, SEM analysis is used. The populations of this research are companies registered in Indonesian stock exchange in 2012. The sampling technique uses purposive sampling. The data of the research are obtained from questionnaires distributed to respondents. The respondents are companies’ managers represented by accounting and finance managers with the positions 1 and 2 levels below top management team who have direct communication with the top management. The results of the research show that transformational leadership influences company’s performance directly, but not the transactional leadership. The company’s culture is not the mediation variable in indirect influence on the company’s performance, either in transformational or transactional leadership. On the other hand, management control system proves to be the mediation in transactional leadership on the performance but not for transformational leadership. Meanwhile, management accounting system proves to be the mediation variable in the influence of transformational and transactional leaderships. Except the variables of company’s culture, strategy, management accounting system and management control system, each directly influences the performance.

Energy accounting and optimization for mobile systems

NASA Astrophysics Data System (ADS)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

Range management research, Fort Valley Experimental Forest (P-53)

Treesearch

Henry A. Pearson; Warren P. Clary; Margaret M. Moore; Carolyn Hull Sieg

2008-01-01

Range management research at the Fort Valley Experimental Forest during the past 100 years has provided scientific knowledge for managing ponderosa pine forests and forest-range grazing lands in the Southwest. Three research timeperiods are identified: 1908 to 1950, 1950 to 1978, and 1978 to 2008. Early research (1908-1950) addressed ecological effects of livestock...

Building Research Relationships With Managed Care Organizations: Issues and Strategies.

PubMed

Lein, Catherine; Collins, Clare; Lyles, Judith S; Hillman, Donald; Smith, Robert C

2003-06-01

Managed care is now the dominant form of healthcare in the United States. The need for clinical research about the organization, delivery, and outcomes of primary care services in managed care models is high, yet access to managed care organizations as sites for clinical research may be problematic. The purpose of this article is to describe issues involved in obtaining access to managed care settings for clinical research and practical strategies for successful collaboration using literature review and case description. Three steps for developing collaborative relationships with managed care organizations (MCOs) are presented: 1) assessment of organizational structure, history, and culture; 2) finding common ground; and 3) project implementation. These steps are discussed within the context of MCO systems issues and a relationship-centered approach to communication between researchers and individuals from the MCO. Successful relationships with MCOs for clinical research are possible when careful attention is paid to inclusion of MCOs as collaborators in the development of the research questions and design, and as partners in the research implementation process.

Managing Astronomy Research Data: Case Studies of Big and Small Research Projects

NASA Astrophysics Data System (ADS)

Sands, Ashley E.

2015-01-01

Astronomy data management refers to all actions taken upon data over the course of the entire research process. It includes activities involving the collection, organization, analysis, release, storage, archiving, preservation, and curation of research data. Astronomers have cultivated data management tools, infrastructures, and local practices to ensure the use and future reuse of their data. However, new sky surveys will soon amass petabytes of data requiring new data management strategies.The goal of this dissertation, to be completed in 2015, is to identify and understand data management practices and the infrastructure and expertise required to support best practices. This will benefit the astronomy community in efforts toward an integrated scholarly communication framework.This dissertation employs qualitative, social science research methods (including interviews, observations, and document analysis) to conduct case studies of data management practices, covering the entire data lifecycle, amongst three populations: Sloan Digital Sky Survey (SDSS) collaboration team members; Individual and small-group users of SDSS data; and Large Synoptic Survey Telescope (LSST) collaboration team members. I have been observing the collection, release, and archiving of data by the SDSS collaboration, the data practices of individuals and small groups using SDSS data in journal articles, and the LSST collaboration's planning and building of infrastructure to produce data.Preliminary results demonstrate that current data management practices in astronomy are complex, situational, and heterogeneous. Astronomers often have different management repertoires for working on sky surveys and for their own data collections, varying their data practices as they move between projects. The multitude of practices complicates coordinated efforts to maintain data.While astronomy expertise proves critical to managing astronomy data in the short, medium, and long term, the larger astronomy

Traffic Flow Management Wrap-Up

NASA Technical Reports Server (NTRS)

Grabbe, Shon

2011-01-01

Traffic Flow Management involves the scheduling and routing of air traffic subject to airport and airspace capacity constraints, and the efficient use of available airspace. Significant challenges in this area include: (1) weather integration and forecasting, (2) accounting for user preferences in the Traffic Flow Management decision making process, and (3) understanding and mitigating the environmental impacts of air traffic on the environment. To address these challenges, researchers in the Traffic Flow Management area are developing modeling, simulation and optimization techniques to route and schedule air traffic flights and flows while accommodating user preferences, accounting for system uncertainties and considering the environmental impacts of aviation. This presentation will highlight some of the major challenges facing researchers in this domain, while also showcasing recent innovations designed to address these challenges.

Embryo futures and stem cell research: the management of informed uncertainty

PubMed Central

Ehrich, Kathryn; Williams, Clare; Farsides, Bobbie; Scott, Rosamund

2012-01-01

In the social worlds of assisted conception and stem cell science, uncertainties proliferate and particular framings of the future may be highly strategic. In this article we explore meanings and articulations of the future using data from our study of ethical and social issues implicated by the donation of embryos to human embryonic stem cell research in three linked assisted conception units and stem cell laboratories in the UK. Framings of the future in this field inform the professional management of uncertainty and we explore some of the tensions this involves in practice. The bifurcation of choices for donating embryos into accepting informed uncertainty or not donating at all was identified through the research process of interviews and ethics discussion groups. Professional staff accounts in this study contained moral orientations that valued ideas such as engendering patient trust by offering full information, the sense of collective ownership of the National Heath Service and publicly funded science and ideas for how donors might be able to give restricted consent as a third option. PMID:21812792

Discussion on water resources value accounting and its application

NASA Astrophysics Data System (ADS)

Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

2018-06-01

The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

The Perspective of Women Managing Research Teams in Social Sciences

ERIC Educational Resources Information Center

Tomas, Marina; Castro, Diego

2013-01-01

This article presents a research study that focuses on how women manage research teams. More specifically, the study aims to ascertain the perception of female researchers who are leaders of research groups in social sciences with regard to the formation, operation and management of their research teams. Fifteen interviews were carried out, eight…

Canadian Accountants: Examining Workplace Learning

ERIC Educational Resources Information Center

Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.

2007-01-01

Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

DMPwerkzeug - A tool to support the planning, implementation, and organization of research data management.

NASA Astrophysics Data System (ADS)

Klar, Jochen; Engelhardt, Claudia; Neuroth, Heike; Enke, Harry

2016-04-01

Following the call to make the results of publicly funded research openly accessible, more and more funding agencies demand the submission of a data management plan (DMP) as part of the application process. These documents specify, how the data management of the project is organized and what datasets will be published when. Of particular importance for European researchers is the Open Data Research Pilot of Horizon 2020 which requires data management plans for a set of 9 selected research fields from social sciences to nanotechnology. In order to assist the researchers creating these documents, several institutions developed dedicated software tools. The most well-known are DMPonline by the Digital Curation Centre (DCC) and DMPtool by the California Digital Library (CDL) - both extensive and well received web applications. The core functionality of these tools is the assisted editing of the DMP templates provided by the particular funding agency.While this is certainly helpful, especially in an environment with a plethora of different funding agencies like the UK or the USA, these tools are somewhat limited to this particular task and don't utilise the full potential of DMP. Beyond the purpose of fulfilling funder requirements, DMP can be useful for a number of additional tasks. In the initial conception phase of a project, they can be used as a planning tool to determine which date management activities and measures are necessary throughout the research process, to assess which resources are needed, and which institutions (computing centers, libraries, data centers) should be involved. During the project, they can act as a constant reference or guideline for the handling of research data. They also determine where the data will be stored after the project has ended and whether it can be accessed by the public, helping to take into account resulting requirements of the data center or actions necessary to ensure re-usability by others from early on. Ideally, a DMP

44 CFR 208.26 - Accountability for use of funds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Accountability for use of funds. 208.26 Section 208.26 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY... Preparedness Cooperative Agreements § 208.26 Accountability for use of funds. The Sponsoring Agency is...

Phenology research for natural resource management in the United States.

PubMed

Enquist, Carolyn A F; Kellermann, Jherime L; Gerst, Katharine L; Miller-Rushing, Abraham J

2014-05-01

Natural resource professionals in the United States recognize that climate-induced changes in phenology can substantially affect resource management. This is reflected in national climate change response plans recently released by major resource agencies. However, managers on-the-ground are often unclear about how to use phenological information to inform their management practices. Until recently, this was at least partially due to the lack of broad-based, standardized phenology data collection across taxa and geographic regions. Such efforts are now underway, albeit in very early stages. Nonetheless, a major hurdle still exists: phenology-linked climate change research has focused more on describing broad ecological changes rather than making direct connections to local to regional management concerns. To help researchers better design relevant research for use in conservation and management decision-making processes, we describe phenology-related research topics that facilitate "actionable" science. Examples include research on evolution and phenotypic plasticity related to vulnerability, the demographic consequences of trophic mismatch, the role of invasive species, and building robust ecological forecast models. Such efforts will increase phenology literacy among on-the-ground resource managers and provide information relevant for short- and long-term decision-making, particularly as related to climate response planning and implementing climate-informed monitoring in the context of adaptive management. In sum, we argue that phenological information is a crucial component of the resource management toolbox that facilitates identification and evaluation of strategies that will reduce the vulnerability of natural systems to climate change. Management-savvy researchers can play an important role in reaching this goal.

Starting a Research Data Management Program Based in a University Library

PubMed Central

Henderson, Margaret E.; Knott, Teresa L.

2015-01-01

As the need for research data management grows, many libraries are considering adding data services to help with the research mission of their institution. The VCU Libraries created a position and hired a director of research data management in September 2013. The position was new to the libraries and the university. With the backing of the library administration, a plan for building relationships with VCU faculty, researchers, students, service and resource providers, including grant administrators, was developed to educate and engage the community in data management plan writing and research data management training. PMID:25611440

Trusting Children's Accounts in Research

ERIC Educational Resources Information Center

Dockett, Sue; Perry, Bob

2007-01-01

Much of the current rhetoric in areas of child and family research and in early childhood education emphasizes the importance of listening to children in research that has a direct impact on them. Despite this, there remain qualms in some research contexts and amongst some researchers about the reliability, validity and generalizability of…

Concerns related to Safety Management of Engineered Nanomaterials in research environment

NASA Astrophysics Data System (ADS)

Groso, A.; Meyer, Th

2013-04-01

Since the rise of occupational safety and health research on nanomaterials a lot of progress has been made in generating health effects and exposure data. However, when detailed quantitative risk analysis is in question, more research is needed, especially quantitative measures of workers exposure and standards to categorize toxicity/hazardousness data. In the absence of dose-response relationships and quantitative exposure measurements, control banding (CB) has been widely adopted by OHS community as a pragmatic tool in implementing a risk management strategy based on a precautionary approach. Being in charge of health and safety in a Swiss university, where nanomaterials are largely used and produced, we are also faced with the challenge related to nanomaterials' occupational safety. In this work, we discuss the field application of an in-house risk management methodology similar to CB as well as some other methodologies. The challenges and issues related to the process will be discussed. Since exact data on nanomaterials hazardousness are missing for most of the situations, we deduce that the outcome of the analysis for a particular process is essentially the same with a simple methodology that determines only exposure potential and the one taking into account the hazardousness of ENPs. It is evident that when reliable data on hazardousness factors (as surface chemistry, solubility, carcinogenicity, toxicity etc.) will be available, more differentiation will be possible in determining the risk for different materials. On the protective measures side, all CB methodologies are inclined to overprotection side, only that some of them suggest comprehensive protective/preventive measures and others remain with basic advices. The implementation and control of protective measures in research environment will also be discussed.

How "accountable" are accountable care organizations?

PubMed

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

RISK MANAGEMENT OF SEDIMENT STRESS: A FRAMEWORK FOR SEDIMENT RISK MANAGEMENT RESEARCH

EPA Science Inventory

Research related to the ecological risk management of sediment stress in watersheds is placed under a common conceptual framework in order to help promote the timely advance of decision support methods for aquatic resource managers and watershed-level planning. The proposed risk ...

Accountability in Adult Farmer Education

ERIC Educational Resources Information Center

Callanan, Paul J.; Jackson, Dennis L.

1978-01-01

Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

URBAN STORMWATER BEST MANAGEMENT PRACTICE (BMP) RESEARCH

EPA Science Inventory

Presentation on urban best management practice research conducted by the Urban Watershed Research Branch. The presentation to Region 3 started with Branch history, discussed results of recent projects, identified mechanisms for collaboration between ORD and Regions and discussed ...

Implications of Accounting Practice for Financial Analysis.

ERIC Educational Resources Information Center

Wilkinson, William M.

1979-01-01

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

32 CFR 806b.49 - Disclosure accountings.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

Selected accounts receivable performance statistics for radiology practices: an analysis of the adjusted collection percentage and days charges in accounts receivable.

PubMed

Cergnul, John J; Russell, Philip J; Sunshine, Jonathan H

2005-12-01

To provide comparative data and analysis with respect to accounts receivable management performance criteria. Data from 3 sources were analyzed: the Radiology Business Management Association's (RBMA) 2003 Accounts Receivable Performance Survey; the RBMA's 2003 Accounts Receivable Survey; and Hogan and Sunshine's 2004 Radiology article "Financial Ratios in Diagnostic Radiology Practices: Variability and Trends," the data for which were drawn primarily from the ACR's 1999 Survey of Practices. The RBMA surveyed (via e-mail and postal mail) only its members, with response rates of 15% and 9%, respectively. The ACR's survey response rate was 66%, via postal mail, and was distributed without regard to the RBMA membership status of the practice manager or even whether the practice employed a practice manager. Comparison among the survey results provided information on trends. Median practice professional component adjusted collection percentage (ACP) deteriorated from 87.3% to 85.1% between the RBMA surveys. Practices limited to global fee billing faired much better when performing their billing in house, as opposed to using a billing service, with mean ACPs of 91.2% and 79.4%, respectively. Days charges in accounts receivable 2004 mean results for professional component billing and global fee billing were nearly identical at 56.11 and 55.54 days, respectively. The 2003 RBMA survey reported 63.74 days for professional component billing and 77.33 days for global fee billing. The improvement from 2003 to 2004 was highly significant for both professional component billing and global fee billing. The 2004 RBMA survey also reflected a rather dramatic improvement in days charges in accounts receivable compared with Hogan and Sunshine's results, which showed a mean of 69 days charges in accounts receivable. The conflicting trends between ACP performance and days charges in accounts receivable performance may be explained by the increasing sophistication of accounts receivable

University Management Education and Research in Canada: Some Unresolved Issues.

ERIC Educational Resources Information Center

von Zur-Muehlen, Max

An historical overview of university management education and research in Canada is presented and issues relevant to the present status of management education and research opportunities are discussed. Management and administrative studies schools in Canada receive, on the average, about four percent of the operating budget of the university…

Starting a research data management program based in a university library.

PubMed

Henderson, Margaret E; Knott, Teresa L

2015-01-01

As the need for research data management grows, many libraries are considering adding data services to help with the research mission of their institution. The Virginia Commonwealth University (VCU) Libraries created a position and hired a director of research data management in September 2013. The position was new to the libraries and the university. With the backing of the library administration, a plan for building relationships with VCU faculty, researchers, students, service and resource providers, including grant administrators, was developed to educate and engage the community in data management plan writing and research data management training.

A Graduate Class in Research Data Management

ERIC Educational Resources Information Center

Schmidt, Lawrence; Holles, Joseph

2018-01-01

A graduate elective course in Research Data Management (RDM) was developed and taught as a team by a research librarian and a research active faculty member. Coteaching allowed each instructor to contribute knowledge in their specialty areas. The goal of this course was to provide graduate students the RDM knowledge necessary to efficiently and…

A program of watershed-management research

Treesearch

Howard W. Lull; Irvin C. Reigner

1957-01-01

This is a proposed 5-point, 5-year program for watershed-management research at the Kingston Research Center. This Center's area embraces 5 counties in southern New York and 18 counties in northeastern Pennsylvania, an aggregate of 10,247,000 acres or about 16,000 square miles. Its long axis (northeast to southwest) is about 250 miles long, and its breadth...

Management Communication Ethics Research: Finding the Bull's-Eye.

ERIC Educational Resources Information Center

Reinsch, N. Lamar, Jr.

1996-01-01

Argues that scholars who wish to produce substantive research in management communication ethics would be helped by a clear vision of what the term designates. States that management communication ethics should designate concerns that lie at the intersection of management, communication, and ethics. Concludes that this approach could help to…

The Development of a Veterans Health Administration Emergency Management Research Agenda

PubMed Central

Dobalian, Aram; Claver, Maria; Riopelle, Deborah; Wyte-Lake, Tamar; Canelo, Ismelda

2017-01-01

Introduction: The Veterans Health Administration (VHA), the largest integrated healthcare delivery system in the United States, is charged with ensuring timely access to high-quality care for veterans during disasters, and supporting national, state, local, and tribal emergency management and homeland security efforts. In 2008, the VHA Office of Public Health (OPH) sponsored the first VHA Emergency Management Research Agenda-setting conference to develop research priorities that address the needs of veterans and to position VHA as a national leader in emergency management by having VHA serve as a “laboratory” for the development of evidence-based emergency management practices. Methods: We focused on four steps: #1: Appraising the emergency management research portfolio of VHA-based researchers; #2: Obtaining systematic information on VHA’s role in emergency management and the healthcare needs of veterans during disasters; #3: Based upon gaps between the current research portfolio and the existing evidence base, identifying strategic priorities using a research agenda-setting conference; and #4: Laying the groundwork to foster the conduct of emergency management research within VHA. Results: Identified research priorities included how to prevent and treat behavioral health problems related to a disaster, the efficacy of training programs, crisis communication strategies, workforce resilience, and evacuating veterans from health care facilities. Conclusion: VHA is uniquely situated to answer research questions that cannot be readily addressed in other settings. VHA should partner with other governmental and private entities to build on existing work and establish shared research priorities. PMID:28439447

Open Book Professional Accountancy Examinations

ERIC Educational Resources Information Center

Rowlands, J. E.; Forsyth, D.

2006-01-01

This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

Research and Grant Management: The Role of the Project Management Office (PMO) in a European Research Consortium Context

ERIC Educational Resources Information Center

Wedekind, Gerben Kristian; Philbin, Simon Patrick

2018-01-01

This paper illustrates how a university-based project management office (PMO) can provide focused support across the entire grant project lifecycle within a European research context. In recent years, EU (European Union) research and innovation grant programs have increasingly shifted to support multidisciplinary consortia composed of industry,…

A Two-Step Method to Identify Positive Deviant Physician Organizations of Accountable Care Organizations with Robust Performance Management Systems.

PubMed

Pimperl, Alexander F; Rodriguez, Hector P; Schmittdiel, Julie A; Shortell, Stephen M

2018-06-01

To identify positive deviant (PD) physician organizations of Accountable Care Organizations (ACOs) with robust performance management systems (PMSYS). Third National Survey of Physician Organizations (NSPO3, n = 1,398). Organizational and external factors from NSPO3 were analyzed. Linear regression estimated the association of internal and contextual factors on PMSYS. Two cutpoints (75th/90th percentiles) identified PDs with the largest residuals and highest PMSYS scores. A total of 65 and 41 PDs were identified using 75th and 90th percentiles cutpoints, respectively. The 90th percentile more strongly differentiated PDs from non-PDs. Having a high proportion of vulnerable patients appears to constrain PMSYS development. Our PD identification method increases the likelihood that PD organizations selected for in-depth inquiry are high-performing organizations that exceed expectations. © Health Research and Educational Trust.

The American Oystercatcher (Haematopus palliatus) Working Group: 15 years of collaborative focal species research and management

USGS Publications Warehouse

Simons, Theodore R.

2017-01-01

The American Oystercatcher (Haematopus palliatus) Working Group formed spontaneously in 2001 as coastal waterbird biologists recognized the potential for American Oystercatchers to serve as focal species for collaborative research and management. Accomplishments over the past 15 years include the establishment of rangewide surveys, color-banding protocols, mark-resight studies, a revision of the Birds of North America species account, and new mechanisms for sharing ideas and data. Collaborations among State, Federal, and private sector scientists, natural resource managers, and dedicated volunteers have provided insights into the biology and conservation of American Oystercatchers in the United States and abroad that would not have been possible without the relationships formed through the Working Group. These accomplishments illustrate how broad collaborative approaches and the engagement of the public are key elements of effective shorebird conservation programs.

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)

Management systems research study

NASA Technical Reports Server (NTRS)

Bruno, A. V.

1975-01-01

The development of a Monte Carlo simulation of procurement activities at the NASA Ames Research Center is described. Data cover: simulation of the procurement cycle, construction of a performance evaluation model, examination of employee development, procedures and review of evaluation criteria for divisional and individual performance evaluation. Determination of the influences and apparent impact of contract type and structure and development of a management control system for planning and controlling manpower requirements.

48 CFR 45.106 - Transferring accountability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...

75 FR 58400 - Donor Management Research: Improvements in Clinical Management of Deceased Organ Donors

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-24

... DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Resources and Services Administration Donor Management Research: Improvements in Clinical Management of Deceased Organ Donors AGENCY: Health Resources... their experiences and opinions regarding the importance of further study into donor management and its...

What Writing Skills Should Accounting Students Be Taught?

ERIC Educational Resources Information Center

Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.

1998-01-01

Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

The role of fish, wildlife, and plant research in ecosystem management

Treesearch

Susan C. Loeb; Michael R. Lennartz; Robert C. Szaro

1998-01-01

This paper examines the concepts of ecology, ecosystems, and ecosystem management and then further examines the role of fish, wildlife, and plant ecology research in ecosystem management, past, present, and future. It is often assumed that research in support of ecosystem management will entail comprehensive studies of entire ecosystems, whereas research programs that...

Research Management in Portugal: A Quest for Professional Identity

ERIC Educational Resources Information Center

Trindade, Margarida; Agostinho, Marta

2014-01-01

Research managers at science-intensive institutions appear as a continuously evolving group of professionals whose identity is somewhat fragmented, even to themselves. In Portugal, specialized research manager roles have rapidly emerged over the last years alongside the development of a small but consolidated scientific system. In order to get an…

Social Science Research Related to Wildfire Management: An Overview of Recent Findings and Future Research Needs

Treesearch

Sarah M. McCaffrey; Eric Toman; Melanie Stidham; Bruce Shindler

2012-01-01

As with other aspects of natural-resource management, the approach to managing wildland fires has evolved over time as scientific understanding has advanced and the broader context surrounding management decisions has changed. Prior to 2000 the primary focus of most fire research was on the physical and ecological aspects of fire; social science research was limited to...

Promoting Ethics and Integrity in Management Academic Research: Retraction Initiative.

PubMed

Ayodele, Freida Ozavize; Yao, Liu; Haron, Hasnah

2018-02-13

In the management academic research, academic advancement, job security, and the securing of research funds at one's university are judged mainly by one's output of publications in high impact journals. With bogus resumes filled with published journal articles, universities and other allied institutions are keen to recruit or sustain the appointment of such academics. This often places undue pressure on aspiring academics and on those already recruited to engage in research misconduct which often leads to research integrity. This structured review focuses on the ethics and integrity of management research through an analysis of retracted articles published from 2005 to 2016. The study employs a structured literature review methodology whereby retracted articles published between 2005 and 2016 in the field of management science were found using Crossref and Google Scholar. The searched articles were then streamlined by selecting articles based on their relevance and content in accordance with the inclusion criteria. Based on the analysed retracted articles, the study shows evidence of ethical misconduct among researchers of management science. Such misconduct includes data falsification, the duplication of submitted articles, plagiarism, data irregularity and incomplete citation practices. Interestingly, the analysed results indicate that the field of knowledge management includes the highest number of retracted articles, with plagiarism constituting the most significant ethical issue. Furthermore, the findings of this study show that ethical misconduct is not restricted to a particular geographic location; it occurs in numerous countries. In turn, avenues of further study on research misconduct in management research are proposed.

Integrating basic research and long-term management: a case study using avian research at the Savannah River Site

Treesearch

John B. Dunning; John C. Kilgo

2000-01-01

In this introduction to Avian Research at the Savannah River Site: A Model for Integrating Basic Research and Long-term Management, editors Dunning and Kilgo discuss the interrelationship between research and management at the Savannah River Site. They emphasize the increasing need for collaboration between scientists and land managers....

Development and Management of University Research Groups.

ERIC Educational Resources Information Center

Smith, Robert V.

Guidelines for managers of university research groups cover securing resources, personnel, and services and choosing collaborators, as well as organizing, supervising, and controlling research activities. Attention is directed to: orientation of personnel; reporting mechanisms; boosting morale; the needs of different personnel; handling travel,…

Closing the gap between research and management

Treesearch

Deborah M. Finch; Marcia Patton-Mallory

1993-01-01

In this paper, we evaluate the reasons for gaps in communication between researchers and natural resource managers and identify methods to close these gaps. Gaps originate from differing patterns of language use, disparities in organizational culture and values, generation of knowledge that is too narrowly-focused to solve complex problems, failure by managers to relay...

Meeting global health challenges through operational research and management science

PubMed Central

2011-01-01

Abstract This paper considers how operational research and management science can improve the design of health systems and the delivery of health care, particularly in low-resource settings. It identifies some gaps in the way operational research is typically used in global health and proposes steps to bridge them. It then outlines some analytical tools of operational research and management science and illustrates how their use can inform some typical design and delivery challenges in global health. The paper concludes by considering factors that will increase and improve the contribution of operational research and management science to global health. PMID:21897489

Meeting global health challenges through operational research and management science.

PubMed

Royston, Geoff

2011-09-01

This paper considers how operational research and management science can improve the design of health systems and the delivery of health care, particularly in low-resource settings. It identifies some gaps in the way operational research is typically used in global health and proposes steps to bridge them. It then outlines some analytical tools of operational research and management science and illustrates how their use can inform some typical design and delivery challenges in global health. The paper concludes by considering factors that will increase and improve the contribution of operational research and management science to global health.

NICA project management information system

NASA Astrophysics Data System (ADS)

Bashashin, M. V.; Kekelidze, D. V.; Kostromin, S. A.; Korenkov, V. V.; Kuniaev, S. V.; Morozov, V. V.; Potrebenikov, Yu. K.; Trubnikov, G. V.; Philippov, A. V.

2016-09-01

The science projects growth, changing of the efficiency criteria during the project implementation require not only increasing of the management specialization level but also pose the problem of selecting the effective planning methods, monitoring of deadlines and interaction of participants involved in research projects. This paper is devoted to choosing the project management information system for the new heavy-ion collider NICA (Nuclotron based Ion Collider fAcility). We formulate the requirements for the project management information system with taking into account the specifics of the Joint Institute for Nuclear Research (JINR, Dubna, Russia) as an international intergovernmental research organization, which is developed on the basis of a flexible and effective information system for the NICA project management.

Implementation of a cost-accounting model in a biobank: practical implications.

PubMed

Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

2014-01-01

Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

Report on a Study of Developments in Instructional Technology and Their Application to Education for Management Accountants.

ERIC Educational Resources Information Center

Allan, J. N.

A study of Instructional Technology (IT) is presented. Its purposes included: (1) To learn something about the state of the art and anticipate future developments; (2) To relate what has been learned to education for the profession of management accounting at the undergraduate and graduate levels; and (3) To provide a framework of reference which…

Applying Organizational Learning Research to Accountable Care Organizations.

PubMed

Nembhard, Ingrid M; Tucker, Anita L

2016-12-01

To accomplish the goal of improving quality of care while simultaneously reducing cost, Accountable Care Organizations (ACOs) need to find new and better ways of providing health care to populations of patients. This requires implementing best practices and improving collaboration across the multiple entities involved in care delivery, including patients. In this article, we discuss seven lessons from the organizational learning literature that can help ACOs overcome the inherent challenges of learning how to work together in radically new ways. The lessons involve setting expectations, creating a supportive culture, and structuring the improvement efforts. For example, with regard to setting expectations, framing the changes as learning experiences rather than as implementation projects encourages the teams to utilize helpful activities, such as dry runs and pilot tests. It is also important to create an organizational culture where employees feel safe pointing out improvement opportunities and experimenting with new ways of working. With regard to structure, stable, cross-functional teams provide a powerful building block for effective improvement efforts. The article concludes by outlining opportunities for future research on organizational learning in ACOs. © The Author(s) 2016.

The status of forest management research in the United States.

Treesearch

Donald G. Hodges; Pamela J. Jakes; Frederick W. Cubbage

1988-01-01

In 1985, the USDA Forest Service invested nearly $30 million in forest management research, forest industry invested $19 million, and universities invested at least $17 million. Investments in this research have been declining since then. Forest Service data indicate that the public sector is the largest beneficiary of forest management research.

'By papers and pens, you can only do so much': views about accountability and human resource management from Indian government health administrators and workers.

PubMed

George, Asha

2009-01-01

Although accountability drives in the Indian health sector sporadically highlight egregious behaviour of individual health providers, accountability needs to be understood more broadly. From a managerial perspective, while accountability functions as a control mechanism that involves reviews and sanctions, it also has a constructive side that encourages learning from errors and discretion to support innovation. This points to social relationships: how formal rules and hierarchies combine with informal norms and processes and more fundamentally how power relations are negotiated. Drawing from this conceptual background and based on qualitative research, this article analyses the views of government primary health care administrators and workers from Koppal district, northern Karnataka, India. In particular, the article details how these actors view two management functions concerned with internal accountability: supervision and disciplinary action. A number of disjunctures are revealed. Although extensive information systems exist, they do not guide responsiveness or planning. While supportive supervision efforts are acknowledged and practiced, implicit quid-pro-quo bargains that justify poor service delivery performance are more prevalent. Despite the enactment of numerous disciplinary measures, little discipline is observed. These disjunctures reflect nuanced and layered relationships between health administrators and workers, as well as how power is negotiated through corruption and elected representatives within the broader political economy context of health systems in northern Karnataka, India. These various dimensions of accountability need to be addressed if it is to be used more equitably and effectively.

Intellectual property implications for forestry research managers: Striving for win-win

Treesearch

Russell Haines

1999-01-01

Competent management of intellectual property is now a key issue for research managers increasingly driven on the one hand by more commercial approaches to research management) and on the other by the need to enter into partnerships where both inputs and outputs are shared. Products of forestry research activities that are relevant to intellectual property discussions...

Customer-Supplier Roles and Relationships in the Management of Research Projects

ERIC Educational Resources Information Center

Carter, Ian M.

2007-01-01

Recognising the existence of customer-supplier roles and relationships in the performance of research can lead to an improvement in the management, and hence delivery, of research. Research, especially university-based research, is often managed with a light touch, with the researchers operating independently, and neither their institution nor…

An Application of Instructional System Development to Determine Financial Management Education Needs for Logistics Management Positions.

DTIC Science & Technology

1976-09-01

The purpose of this research effort was to determine the financial management educational needs of USAF graduate logistics positions. Goal analysis...was used to identify financial management techniques and task analysis was used to develop a method to identify the use of financial management techniques...positions. The survey identified financial management techniques in five areas: cost accounting, capital budgeting, working capital, financial forecasting, and programming. (Author)

Planning and managing market research: Electric utility market research monograph series: Monograph 1

DOE Office of Scientific and Technical Information (OSTI.GOV)

Whitelaw, R.W.

1987-01-01

The market research techniques available now to the electric utility industry have evolved over the last thirty years into a set of sophisticated tools that permit complex behavioral analyses that earlier had been impossible. The marketing questions facing the electric utility industry now are commensurately more complex than ever before. This document was undertaken to present the tools and techniques needed to start or improve the usefulness of market research activities within electric utilities. It describes proven planning and management techniques as well as decision criteria for structuring effective market research functions for each utility's particular needs. The monograph establishesmore » the parameters of sound utility market research given trade-offs between highly centralized or decentralized organizations, research focus, involvement in decision making, and personnel and management skills necessary to maximize the effectiveness of the structure chosen.« less

Teaching What Matters: A New Conception of Accounting Education

ERIC Educational Resources Information Center

Hurt, Bob

2007-01-01

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

A user-friendly approach to cost accounting in laboratory animal facilities.

PubMed

Baker, David G

2011-08-19

Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

Student Academic Performance in Undergraduate Managerial-Accounting Courses

ERIC Educational Resources Information Center

Al-Twaijry, Abdulrahman Ali

2010-01-01

The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

Internal versus External Quality Management

ERIC Educational Resources Information Center

Hofman, Roelande H.; Dijkstra, Nynke J.; Hofman, W. H. Adriaan

2008-01-01

This article presents the findings of research into quality management in Dutch elementary schools using theories of school accountability and school improvement as fundamentals. The study is based on data gathered from almost 1000 school leaders. It attempts to determine whether different types of quality management exist in primary schools.…

Why a true account of human development requires exemplar research.

PubMed

Damon, William; Colby, Anne

2013-01-01

This chapter uses moral psychology to illustrate why exemplar methods are essential for building a valid, complete understanding of key domains of human development. Social psychological, economic, and biological-evolutionary paradigms for studying morality rely on samples drawn from the general population. This research reveals a bleak picture of morality, highlighting its irrational, self-interested, externally controlled aspects. If the subjects in these studies are confused, pliable, or profit-maximizing, these studies conclude that people in general are morally irrational and self-interested. In contrast, studies that investigate morally exceptional individuals reveal a more thoughtful, ideal-driven, self-reflective, creative version of moral functioning. Any account that neglects this high-functioning segment of the range is seriously misleading and cannot provide the basis for aspiration or education. © Wiley Periodicals, Inc.

What Can Your Accountant Do For You?

PubMed Central

Martin, R. F. J.

1977-01-01

Physicians who complain about accountants' exhorbitant fees may not be getting their money's worth - because they aren't asking enough of their accountants. Besides preparing tax returns, accountants can set up bookkeeping procedures, advise on financial management and generally put the doctor more in control of his own income.

The management of research institutions: A look at government laboratories

NASA Technical Reports Server (NTRS)

Mark, H.; Levine, A.

1984-01-01

Technology development; project management; employment patterns; research productivity; legal status of support services; functions of senior executives; the role of the sponsoring agency; research diversification; obstacles to technical innovation; organizational structures; and personnel management are addressed.

Watershed research and management in the lake states and northeastern United States

Treesearch

Elton S. Verry; James W. Hornbeck; H. Albert

2000-01-01

We present a brief synopsis of the beginnings of watershed management research and practice in the Lake States and Northeastern United States, followed by a summary of significant research findings on many aspects of watershed management, and finally, a review of four examples of how watershed management research has been incorporated into national forest management...

An Analysis of Communication Barriers in Public Accounting Firms.

ERIC Educational Resources Information Center

Golen, Steven

1980-01-01

Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

Governance, Accountability, and Organizational Development: Eldercare Unit Managers' and Local Politicians' Experiences of and Responses to State Supervision of Swedish Eldercare.

PubMed

Andersson, Katarina; Hanberger, Anders; Nygren, Lennart

2018-02-22

This article explores how local politicians and care unit managers in Swedish eldercare experience and respond to state supervision (SSV). Twelve politicians and twelve managers in 15 previously inspected municipalities were interviewed about their experiences of and reactions to SSV in relation to their views of care quality and routines in eldercare practice. The findings indicate that local managers and political chairs perceived SSV in eldercare positively at a superficial level but were critical of and disappointed with specific aspects of it. In terms of (a) governance, chairs and managers said SSV strengthened implementation of national policies via local actors, but they were critical of SSV's narrow focus on control and flaws in eldercare practice. With regard to (b) accountability, SSV was seen as limited to accountability for finances and systemic performance, and regarding (c) organizational development, SSV was seen as limited to improving routines and compliance with legislation, while local definitions of quality are broader than that. In general, local actors regarded SSV as improving administrative aspects and routines in practice but ignoring the relational content of eldercare quality.

Career pathways in research: support and management.

PubMed

Kenkre, J E; Foxcroft, D R

This article, the third in the series on career pathways, highlights support and management careers open to nurses working in the NHS and research and development, or people working for funding bodies or charitable organisations. These roles involve ensuring that the right infrastructure is in place to support research projects, and the correct decisions are made about which research projects should be supported and commissioned.

Leadership. Research in Management Series.

ERIC Educational Resources Information Center

Neider, Linda L. Ed.; Schriesheim, Chester A., Ed.

This volume in the Research in Management series is devoted to the field of leadership--a look at where it has been and where it seems to be going. A "Foreword" (Linda L. Neider, Chester A. Schriesheim) is followed by seven chapters highlighting creative, new looks at leadership and adept analyses of leadership theories that have already…

Limited Irrigation Water Management Research in Colorado, USA

USDA-ARS?s Scientific Manuscript database

The Limited Irrigation Research Farm (LIRF) is located in north-central Colorado (USA) near the city of Greeley. The research focus is to explore management objectives focused on maintaining high crop yields with limited water supplies. Researchers, which include agricultural engineers and plant phy...

Classroom Research in Accounting: Assessing for Learning.

ERIC Educational Resources Information Center

Cottell, Philip G., Jr.

1991-01-01

The use of several college classroom assessment techniques to evaluate the processes and products of accounting instruction through cooperative learning is described. The discussion looks at considerations in planning classroom assessment, choosing initial assessment techniques and adapting them, and blending cooperative learning structures with…

Safety management of complex research operations

NASA Technical Reports Server (NTRS)

Brown, W. J.

1981-01-01

Complex research and technology operations present many varied potential hazards which must be addressed in a disciplined independent safety review and approval process. The research and technology effort at the Lewis Research Center is divided into programmatic areas of aeronautics, space and energy. Potential hazards vary from high energy fuels to hydrocarbon fuels, high pressure systems to high voltage systems, toxic chemicals to radioactive materials and high speed rotating machinery to high powered lasers. A Safety Permit System presently covers about 600 potentially hazardous operations. The Safety Management Program described in this paper is believed to be a major factor in maintaining an excellent safety record at the Lewis Research Center.

30 CFR 206.155 - Accounting for comparison.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Accounting for comparison. 206.155 Section 206... MANAGEMENT PRODUCT VALUATION Federal Gas § 206.155 Accounting for comparison. (a) Except as provided in... subpart. (b) The requirement for accounting for comparison contained in the terms of leases will govern as...

Contemporary HIV/AIDS research: Insights from knowledge management theory.

PubMed

Callaghan, Chris William

2017-12-01

Knowledge management as a field is concerned with the management of knowledge, including the management of knowledge in research processes. Knowledge management theory has the potential to support research into problems such as HIV, antibiotic resistance and others, particularly in terms of aspects of scientific research related to the contribution of social science. To date, however, these challenges remain with us, and theoretical contributions that can complement natural science efforts to eradicate these problems are needed. This paper seeks to offer a theoretical contribution grounded in Kuhn's paradigm theory of innovation, and in the argument by Lakatos that scientific research can be fundamentally non-innovative, which suggests that social science aspects of knowledge creation may hold the key to more effective biomedical innovation. Given the consequences of ongoing and emerging global crises, and the failure of knowledge systems of scientific research to solve such problems outright, this paper provides a review of theory and literature arguing for a new paradigm in scientific research, based on the development of global systems to maximise research collaborations. A global systems approach effectively includes social science theory development as an important complement to the natural sciences research process. Arguably, information technology and social media technology have developed to the point at which solutions to knowledge aggregation challenges can enable solutions to knowledge problems on a scale hitherto unimaginable. Expert and non-expert crowdsourced inputs can enable problem-solving through exponentially increasing problem-solving inputs, using the 'crowd,' thereby increasing collaborations dramatically. It is argued that these developments herald a new era of participatory research, or a democratisation of research, which offers new hope for solving global social problems. This paper seeks to contribute to this end, and to the recognition

Contemporary HIV/AIDS research: Insights from knowledge management theory

PubMed Central

Callaghan, Chris William

2017-01-01

Abstract Knowledge management as a field is concerned with the management of knowledge, including the management of knowledge in research processes. Knowledge management theory has the potential to support research into problems such as HIV, antibiotic resistance and others, particularly in terms of aspects of scientific research related to the contribution of social science. To date, however, these challenges remain with us, and theoretical contributions that can complement natural science efforts to eradicate these problems are needed. This paper seeks to offer a theoretical contribution grounded in Kuhn’s paradigm theory of innovation, and in the argument by Lakatos that scientific research can be fundamentally non-innovative, which suggests that social science aspects of knowledge creation may hold the key to more effective biomedical innovation. Given the consequences of ongoing and emerging global crises, and the failure of knowledge systems of scientific research to solve such problems outright, this paper provides a review of theory and literature arguing for a new paradigm in scientific research, based on the development of global systems to maximise research collaborations. A global systems approach effectively includes social science theory development as an important complement to the natural sciences research process. Arguably, information technology and social media technology have developed to the point at which solutions to knowledge aggregation challenges can enable solutions to knowledge problems on a scale hitherto unimaginable. Expert and non-expert crowdsourced inputs can enable problem-solving through exponentially increasing problem-solving inputs, using the ‘crowd,’ thereby increasing collaborations dramatically. It is argued that these developments herald a new era of participatory research, or a democratisation of research, which offers new hope for solving global social problems. This paper seeks to contribute to this end, and to

Ecological research and management of intermittent rivers: an ...

EPA Pesticide Factsheets

Rivers and streams that do not flow permanently (herein intermittent rivers; IRs) make up a large proportion of the world's inland waters and are gaining widespread attention. We review the research on IRs from its early focus on natural history through to current application in management and policy.The few early studies of the ecology of IRs were largely descriptive. Nevertheless, in the 1970s, synthesis of this sparse research complemented work on temporary standing waters to found a powerful framework for much of the subsequent research on IRs.Research on the ecology and biogeochemistry of IRs continues to fuel our understanding of resistance and resilience to drying and flooding as disturbances. Syntheses of the growing literature, including cross-continental and cross-climate comparisons, are revealing the generality and individuality of ecological and ecosystem responses to flow cessation and surface water loss. Meanwhile, increasing numbers of experiments test the causality of these responses.Much of the increased consideration of IRs in research, management and policy is driven by the observed and projected shifts in flow regimes from perennial to intermittent associated with changes in land and water use and climate, superimposed on the high incidence of natural intermittency. The need to protect and better manage IRs is prompting researchers to develop new or modified methods to monitor flow status and assess the ecological condition of these systems.

Application of the enterprise management tools Lean Six Sigma and PMBOK in developing a program of research management.

PubMed

Hors, Cora; Goldberg, Anna Carla; Almeida, Ederson Haroldo Pereira de; Babio Júnior, Fernando Galan; Rizzo, Luiz Vicente

2012-01-01

Introduce a program for the management of scientific research in a General Hospital employing the business management tools Lean Six Sigma and PMBOK for project management in this area. The Lean Six Sigma methodology was used to improve the management of the institution's scientific research through a specific tool (DMAIC) for identification, implementation and posterior analysis based on PMBOK practices of the solutions found. We present our solutions for the management of institutional research projects at the Sociedade Beneficente Israelita Brasileira Albert Einstein. The solutions were classified into four headings: people, processes, systems and organizational culture. A preliminary analysis of these solutions showed them to be completely or partially compliant to the processes described in the PMBOK Guide. In this post facto study, we verified that the solutions drawn from a project using Lean Six Sigma methodology and based on PMBOK enabled the improvement of our processes dealing with the management of scientific research carried out in the institution and constitutes a model to contribute to the search of innovative science management solutions by other institutions dealing with scientific research in Brazil.

What Are the Relationships between Teachers' Engagement with Management Information Systems and Their Sense of Accountability?

ERIC Educational Resources Information Center

Perelman, Uri

2014-01-01

Many public and private sector organizations are supported by Management Information Systems (MIS) for collection, management, analysis, and distribution of the data needed for effective decision-making and enhanced organizational management. The existing body of research on MIS in education focuses on the systems' contribution to achieving…

Accountability in action?: the case of a database purchasing decision.

PubMed

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.

Use of a cost accounting system to evaluate costs of a VA special program.

PubMed

Menke, T J; Wray, N P

1999-04-01

The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

Data management routines for reproducible research using the G-Node Python Client library.

PubMed

Sobolev, Andrey; Stoewer, Adrian; Pereira, Michael; Kellner, Christian J; Garbers, Christian; Rautenberg, Philipp L; Wachtler, Thomas

2014-01-01

Structured, efficient, and secure storage of experimental data and associated meta-information constitutes one of the most pressing technical challenges in modern neuroscience, and does so particularly in electrophysiology. The German INCF Node aims to provide open-source solutions for this domain that support the scientific data management and analysis workflow, and thus facilitate future data access and reproducible research. G-Node provides a data management system, accessible through an application interface, that is based on a combination of standardized data representation and flexible data annotation to account for the variety of experimental paradigms in electrophysiology. The G-Node Python Library exposes these services to the Python environment, enabling researchers to organize and access their experimental data using their familiar tools while gaining the advantages that a centralized storage entails. The library provides powerful query features, including data slicing and selection by metadata, as well as fine-grained permission control for collaboration and data sharing. Here we demonstrate key actions in working with experimental neuroscience data, such as building a metadata structure, organizing recorded data in datasets, annotating data, or selecting data regions of interest, that can be automated to large degree using the library. Compliant with existing de-facto standards, the G-Node Python Library is compatible with many Python tools in the field of neurophysiology and thus enables seamless integration of data organization into the scientific data workflow.

Researchers' choice of the number and range of levels in experiments affects the resultant variance-accounted-for effect size.

PubMed

Okada, Kensuke; Hoshino, Takahiro

2017-04-01

In psychology, the reporting of variance-accounted-for effect size indices has been recommended and widely accepted through the movement away from null hypothesis significance testing. However, most researchers have paid insufficient attention to the fact that effect sizes depend on the choice of the number of levels and their ranges in experiments. Moreover, the functional form of how and how much this choice affects the resultant effect size has not thus far been studied. We show that the relationship between the population effect size and number and range of levels is given as an explicit function under reasonable assumptions. Counterintuitively, it is found that researchers may affect the resultant effect size to be either double or half simply by suitably choosing the number of levels and their ranges. Through a simulation study, we confirm that this relation also applies to sample effect size indices in much the same way. Therefore, the variance-accounted-for effect size would be substantially affected by the basic research design such as the number of levels. Simple cross-study comparisons and a meta-analysis of variance-accounted-for effect sizes would generally be irrational unless differences in research designs are explicitly considered.

Global capacity, potentials and trends of solid waste research and management.

PubMed

Nwachukwu, Michael A; Ronald, Mersky; Feng, Huan

2017-09-01

In this study, United States, China, India, United Kingdom, Nigeria, Egypt, Brazil, Italy, Germany, Taiwan, Australia, Canada and Mexico were selected to represent the global community. This enabled an overview of solid waste management worldwide and between developed and developing countries. These are countries that feature most in the International Conference on Solid Waste Technology and Management (ICSW) over the past 20 years. A total of 1452 articles directly on solid waste management and technology were reviewed and credited to their original country of research. Results show significant solid waste research potentials globally, with the United States leading by 373 articles, followed by India with 230 articles. The rest of the countries are ranked in the order of: UK > Taiwan > Brazil > Nigeria > Italy > Japan > China > Canada > Germany >Mexico > Egypt > Australia. Global capacity in solid waste management options is in the order of: Waste characterisation-management > waste biotech/composting > waste to landfill > waste recovery/reduction > waste in construction > waste recycling > waste treatment-reuse-storage > waste to energy > waste dumping > waste education/public participation/policy. It is observed that the solid waste research potential is not a measure of solid waste management capacity. The results show more significant research impacts on solid waste management in developed countries than in developing countries where economy, technology and society factors are not strong. This article is targeted to motivate similar study in each country, using solid waste research articles from other streamed databases to measure research impacts on solid waste management.

Figuratively Speaking: Analogies in the Accounting Classroom

ERIC Educational Resources Information Center

Tucker, Basil P.

2017-01-01

One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students…

22 CFR 1101.10 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...

12 CFR 792.61 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Code of Federal Regulations, 2013 CFR

2013-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Code of Federal Regulations, 2010 CFR

2010-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Code of Federal Regulations, 2012 CFR

2012-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Code of Federal Regulations, 2014 CFR

2014-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Code of Federal Regulations, 2011 CFR

2011-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...

Social science to improve fuels management: a synthesis of research on aesthetics and fuels management

Treesearch

Robert L. Ryan

2005-01-01

A series of syntheses were commissioned by the USDA Forest Service to aid in fuels mitigation project planning. This synthesis focuses on research addressing aesthetic considerations of fuels management. A general finding is that fuels management activities can contribute to the visual quality of a landscape. Topics covered in the synthesis include research findings on...

New accounting rules: asset allocation and portfolio management.

PubMed

Andrew, B K

1997-01-01

New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

Contractor Accounting, Reporting and Estimating (CARE).

DTIC Science & Technology

Contractor Accounting Reporting and Estimating (CARE) provides check lists that may be used as guides in evaluating the accounting system, financial reporting , and cost estimating capabilities of the contractor. Experience gained from the Management Review Technique was used as a basis for the check lists. (Author)

Multi-Institution Research Centers: Planning and Management Challenges

ERIC Educational Resources Information Center

Spooner, Catherine; Lavey, Lisa; Mukuka, Chilandu; Eames-Brown, Rosslyn

2016-01-01

Funding multi-institution centers of research excellence (CREs) has become a common means of supporting collaborative partnerships to address specific research topics. However, there is little guidance for those planning or managing a multi-institution CRE, which faces specific challenges not faced by single-institution research centers. We…

Accountability and pediatric physician-researchers: are theoretical models compatible with Canadian lived experience?

PubMed

Czoli, Christine; Da Silva, Michael; Shaul, Randi Zlotnik; d'Agincourt-Canning, Lori; Simpson, Christy; Boydell, Katherine; Rashkovan, Natalie; Vanin, Sharon

2011-10-05

Physician-researchers are bound by professional obligations stemming from both the role of the physician and the role of the researcher. Currently, the dominant models for understanding the relationship between physician-researchers' clinical duties and research duties fit into three categories: the similarity position, the difference position and the middle ground. The law may be said to offer a fourth "model" that is independent from these three categories.These models frame the expectations placed upon physician-researchers by colleagues, regulators, patients and research participants. This paper examines the extent to which the data from semi-structured interviews with 30 physician-researchers at three major pediatric hospitals in Canada reflect these traditional models. It seeks to determine the extent to which existing models align with the described lived experience of the pediatric physician-researchers interviewed.Ultimately, we find that although some physician-researchers make references to something like the weak version of the similarity position, the pediatric-researchers interviewed in this study did not describe their dual roles in a way that tightly mirrors any of the existing theoretical frameworks. We thus conclude that either physician-researchers are in need of better training regarding the nature of the accountability relationships that flow from their dual roles or that models setting out these roles and relationships must be altered to better reflect what we can reasonably expect of physician-researchers in a real-world environment. © 2011 Czoli et al; licensee BioMed Central Ltd.

Organizational Cultural Theory and Research Administration Knowledge Management

ERIC Educational Resources Information Center

Lehman, Dwayne W.

2017-01-01

The administration and management of sponsored projects spans many levels within an institution of higher education. Research administration professionals require an operational understanding of a complex and intertwined set of disciplines that include project management, finance, legal, ethics, communication, and business acumen. The explicit…

Patient accounting: vital for financial survival.

PubMed

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.