Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.

The relationship of instructor technical literacy to the academic performance of students in career academies

Career Academy instructors' technical literacy is vital to the academic success of students. This nonexperimental ex post facto study examined the relationships between the level of technical literacy of instructors in career academies and student academic performance. It was also undertaken to explore the relationship between the pedagogical training of instructors and the academic performance of students. ^ Out of a heterogeneous population of 564 teachers in six targeted schools, 136 teachers (26.0 %) responded to an online survey. The survey was designed to gather demographic and teaching experience data. Each demographic item was linked by researchers to teachers' technology use in the classroom. Student achievement was measured by student learning gains as assessed by the reading section of the FCAT from the previous to the present school year. ^ Linear and hierarchical regressions were conducted to examine the research questions. To clarify the possibility of teacher gender and teacher race/ethnic group differences by research variable, a series of one-way ANOVAs were conducted. As revealed by the ANOVA results, there were not statistically significant group differences in any of the research variables by teacher gender or teacher race/ethnicity. Greater student learning gains were associated with greater teacher technical expertise integrating computers and technology into the classroom, even after controlling for teacher attitude towards computers. Neither teacher attitude toward technology integration nor years of experience in integrating computers into the curriculum significantly predicted student learning gains in the regression models. ^ Implications for HRD theory, research, and practice suggest that identifying teacher levels of technical literacy may help improve student academic performance by facilitating professional development strategies and new parameters for defining highly qualified instructors with 21st century skills. District professional development programs can benefit by increasing their offerings to include more computer and information communication technology courses. Teacher preparation programs can benefit by including technical literacy as part of their curriculum. State certification requirements could be expanded to include formal surveys to assess teacher use of technology.^

To Chae or not to Chae

Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist according to this same group would be an on-line CHAE preparation course.

The response to an ESL population boom in the Beaufort County, South Carolina school system: A case study

The purpose of this case study was to examine the why the English language learners (ELLs) in the Beaufort County, South Carolina school system have been so successful. This school system has recently experienced a boom in its ESL student population, and this population has performed very well on standardized tests. This study used critical theory as its theoretical framework and examined why the students have been successful rather than marginalized in Beaufort County schools. This phenomenon was investigated using semi-structured interviews with the ESOL Coordinator for Beaufort County, 4 ESL-lead teachers, and 6 mainstream teachers.^ Data were collected using semi-structured interviews with Sarah Owen, the Beaufort County ESOL, Gifted and Talented, and World Languages coordinator. Based on the results of her interview, 4 themes emerged that were used for the semi-structured interviews with ESOL and mainstream teachers. The interviews centered on the themes of ESL policy, ESL leadership, and teacher training. The ESL and mainstream teacher interviews also revealed several subthemes that included teacher attitude, why Beaufort County has been successful with the ELLs, and the teachers' recommendations for other schools systems trying to successfully accommodate a large ESL student population in mainstream classrooms. ^ The findings from the teachers' interviews revealed that additional training for the teachers without ESL experience helped them become comfortable instructing ELLs. This training should be conducted by the ESOL teachers for those without ESOL certification or endorsement. As the teachers had more training, they had better attitudes about teaching ESOL students in their classes. Finally, those who utilized the additional ESOL training and ESOL accommodations saw better student achievement in their classes.^ Based on the finding of this study, the researcher proposed a model for other school systems to follow in order to replicate the success of Beaufort County's ELLs. The implications of this study focus on other schools systems and why ELLs are not obtaining the same level of success as those in Beaufort County's schools. Finally, recommendations for further research are provided.^

The Response to an ESL Population Boom in the Beaufort County, South Carolina School System: A Case Study

The purpose of this case study was to examine the why the English language learners (ELLs) in the Beaufort County, South Carolina school system have been so successful. This school system has recently experienced a boom in its ESL student population, and this population has performed very well on standardized tests. This study used critical theory as its theoretical framework and examined why the students have been successful rather than marginalized in Beaufort County schools. This phenomenon was investigated using semi-structured interviews with the ESOL Coordinator for Beaufort County, 4 ESL-lead teachers, and 6 mainstream teachers. Data were collected using semi-structured interviews with Sarah Owen, the Beaufort County ESOL, Gifted and Talented, and World Languages coordinator. Based on the results of her interview, 4 themes emerged that were used for the semi-structured interviews with ESOL and mainstream teachers. The interviews centered on the themes of ESL policy, ESL leadership, and teacher training. The ESL and mainstream teacher interviews also revealed several subthemes that included teacher attitude, why Beaufort County has been successful with the ELLs, and the teachers’ recommendations for other schools systems trying to successfully accommodate a large ESL student population in mainstream classrooms. The findings from the teachers’ interviews revealed that additional training for the teachers without ESL experience helped them become comfortable instructing ELLs. This training should be conducted by the ESOL teachers for those without ESOL certification or endorsement. As the teachers had more training, they had better attitudes about teaching ESOL students in their classes. Finally, those who utilized the additional ESOL training and ESOL accommodations saw better student achievement in their classes. Based on the finding of this study, the researcher proposed a model for other school systems to follow in order to replicate the success of Beaufort County’s ELLs. The implications of this study focus on other schools systems and why ELLs are not obtaining the same level of success as those in Beaufort County’s schools. Finally, recommendations for further research are provided.

Transportation Outreach Planner

The Federal Highway Administration (FHWA) September 2003 Certification Report recommended that the Miami-Dade Metropolitan Planning Organization (MPO) incorporate 'Sociocultural Effect' features in its planning process to ensure community values and concerns receive proper attention throughout the entire transportation development process. In response, the Miami-Dade MPO created the Community Characteristics Project (CCP) in order to review the social, economic, and geographic characteristics of an area before public involvement (PI) efforts are initiated. In 2010 the Broward and Palm Beach MPOs joined the program, and the CCP was renamed the "Transportation Outreach Planner".

The Relationship of Instructor Technical Literacy to the Academic Performance of Students in Career Academies

Career Academy instructors’ technical literacy is vital to the academic success of students. This nonexperimental ex post facto study examined the relationships between the level of technical literacy of instructors in career academies and student academic performance. It was also undertaken to explore the relationship between the pedagogical training of instructors and the academic performance of students. Out of a heterogeneous population of 564 teachers in six targeted schools, 136 teachers (26.0 %) responded to an online survey. The survey was designed to gather demographic and teaching experience data. Each demographic item was linked by researchers to teachers’ technology use in the classroom. Student achievement was measured by student learning gains as assessed by the reading section of the FCAT from the previous to the present school year. Linear and hierarchical regressions were conducted to examine the research questions. To clarify the possibility of teacher gender and teacher race/ethnic group differences by research variable, a series of one-way ANOVAs were conducted. As revealed by the ANOVA results, there were not statistically significant group differences in any of the research variables by teacher gender or teacher race/ethnicity. Greater student learning gains were associated with greater teacher technical expertise integrating computers and technology into the classroom, even after controlling for teacher attitude towards computers. Neither teacher attitude toward technology integration nor years of experience in integrating computers into the curriculum significantly predicted student learning gains in the regression models. Implications for HRD theory, research, and practice suggest that identifying teacher levels of technical literacy may help improve student academic performance by facilitating professional development strategies and new parameters for defining highly qualified instructors with 21st century skills. District professional development programs can benefit by increasing their offerings to include more computer and information communication technology courses. Teacher preparation programs can benefit by including technical literacy as part of their curriculum. State certification requirements could be expanded to include formal surveys to assess teacher use of technology.