Job Burnout in Public Accounting: Understanding Gender Differences

Job burnout is linked to job outcomes in public accounting professionals (Fogarty et al., 2000; Jones et al., 2010; Jones et al., 2012). Although women and men have entered the profession in relatively equal numbers, there is a significantly lower percentage of women partners (AICPA, 2011). Extant research has not sufficiently explored how burnout may affect the genders distinctly and whether these differences may lend insight as to women’s choices to exit. A large participant group with a similar proportion of women (n=836) and men (n=845) allowed examination of the burnout construct on a more profound level than extant studies. The three dimensions of job burnout in women and men public accountants were analyzed, not only in total, but also by functional area and position level. Overall findings are that women report higher levels of reduced personal accomplishment and men report higher levels of depersonalization. In light of these findings, suggestions are made for firm and individual actions that may mitigate the intensity of burnout experienced by both women and men public accountants.

CPA Shortage

This report is on current issue of the shortage of Certified Public Accountants. It discusses the reasons for the shortage, such as the newest 150-hour requirement, as well as the increased need for accountants after Sarbanes-Oxley. Also, It discusses what companies are doing to get more people into the accounting profession and keep the people they have. There is also a Case Study on what Deloitte & Touche is doing to help their firm. This paper develops ideas and possible solutions to help accounting firms deal with and change the current shortage situation they are in.

Application of a building cost estimation model to the appraisal of the churches damaged by earthquakes in Lorca (Spain)

The objective of this paper is the development of a building cost estimation model whose purpose is to quickly and precisely evaluate rebuilding costs for historic heritage buildings affected by catastrophic events. Specifically, this study will be applied to the monumental buildings owned by the Catholic Church that were affected by two earthquakes on May 11, 2011 in the town of Lorca. To estimate the initial total replacement cost new, calculation model will be applied which, on the one hand, will use two-dimensional metric exterior parameters and, on the other, three-dimensional interior cubic parameters. Based on the total of the analyzed buildings, and considering damage caused by the seismic event, the final reconstruction cost for the building units ruined by the earthquakes can be estimated. The proposed calculation model can also be applied to other emergency scenarios and situations for the quick estimation of construction costs necessary for rebuilding historic heritage buildings which have been affected by catastrophic events that deteriorate or ruin their structural or constructive configuration.

Women and Performance in Corporate America

Women and Performance in Corporate America The glass ceiling has been shattered. Women like Indra Nooyi, the CEO of PepsiCo.; Angela Braly, the CEO of Wellpoint; and Patricia Woertz, the CEO of Archer Daniels Midland, are proof that women can achieve top leadership positions in corporate America. However, the scarcity of female leaders occupying the top ranks of corporate America, and the significant wage gap between men and women, suggest that there are significant complications along the path toward success for women in the corporate world.The data show that a disproportionately small number of women are making it to top leadership positions in corporate America. According to the US Department of Labor, in 2007 women accounted for 46% of the total work force, and 51 % of all workers in management, professional, and related occupations. Women outnumbered men in occupations including financial managers, human resource managers, education administrators, medical and health service managers, accountants and auditors, budget analysts, and property, real estate, and social and community association managers (US Department of Labor, 2007). However, women hold only 15.2% of board director positions, 15.7% of corporate officer positions, and 6.2% of top earner positions (Catalyst, 2009b). Additionally, according to a 2008 Corporate Library survey, only 2.6% of Fortune 500 companies currently have female CEOs (as cited in Jones, 2009).The data also show that women earn less than men in the work force. The US Department of Labor found that women working full time in 2007 made only 80% of the salaries of men (US Department of Labor, 2008). Studies designed to control for factors other than gender have not been able to account for the wage gap between men and women (Eagly & Carli, 2007, US Government Accountability Office, 2003). Even among CEO's of fortune 500 companies, female CEO's make only 85% of the salaries of male CEO's (Jones, 2009).

Nuclear Architecture: Perceptions of Architectural Technology

In this paper we explore the implications of pluralist curricula for architectural technology. This includes the potential effects on strengthening the identity of the architectural technology profession and the academic development of the discipline. This latter relies, arguably, on research being explicit in CIAT’s eight mandatory threshold standards. This work concentrates on one of the Chartered Institute of Architectural Technologist’s (CIATS’s) key subjects; 'design', defined as detail design for the architectural technologist. In postulating a philosophy of architectural technology epistemology with a focus on detail design, the pedagogy of architectural detailing in practice and academia is investigated: the associated roles of creativity and conditioning are explored. The interrelationship between conceptual design and construction processes in practice is outlined, identifying the role of the detail design specialist (architectural technologist) in the management of design and production information. Thus is identified the future architectural technologists’ specialisation of nuclear architecture: the total quality construction created by quality of thinking which permeates from and to detail design for assembly/disassembly and production within a collaboratively mechanised AEC team. A theory of nuclear architecture and an associated approach to detail design pedagogy are postulated, aiming to promote a revised perception of the definition of design for the architectural technologist. How this theory can be applied to the creation of a paradigmatic student project, themed on designing for disassembly as a key future focus of ‘Healthy Building’ design is introduced for future exploration. This future research into detail design, the authors propose, should be predicated on the appropriate methodology related to the epistemology of a design-based area of the architectural technology discipline. The roles of Professional, Statutory and Regulatory Bodies (PSRB) in the evaluation and subsequent dissemination of this detail design pedagogy, with the aim of strengthening the architectural technology discipline are emphasised.

College Book 10, 1810-1827

College Book 10 consists of multiple paper-bound waste books bound together in one leather hard binding. It begins with an alphabetical index and contains minutes of Corporation meetings held from November 14, 1810 through March 31, 1827. The last page of the volume lists the number of each page on which donations to the College Library are mentioned. Bound with this volume is a printed pamphlet, To the Reverend and Honorable The Corporation of Harvard University, signed by eleven professors and tutors in 1824, along with a manuscript response from the Corporation, entitled Report of a Committee of the President and Fellows of Harvard College on the Memorial of the Resident Instructors Asserting their Chartered Right to be Elected to Vacancies in the Corporation. January 11, 1825.

New England Railroads, 1838 (Raster Image)

This layer is a georeferenced raster image of the historic paper map entitled: Sketch of the states of Massachusetts, Connecticut, and Rhode Island, and parts of New Hampshire & New York exhibiting the several rail road routes completed, constructing, chartered & contemplated : published by order of the Legislature of Massachusetts, drawn by A. Kennedy ; engraved by Morse & Tuttle. It was published in 1838. Scale [ca. 1:700,000]. The image inside the map neatline is georeferenced to the surface of the earth and fit to the USA Contiguous Albers Equal Area Conic projection (Meters). All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, or other information associated with the principal map. This map shows features such as roads, completed, chartered, and contemplated railroads, drainage, state and county boundaries, and more. This layer is part of a selection of digitally scanned and georeferenced historic maps of New England from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of regions, originators, ground condition dates, scales, and purposes.

Troy & Greenfield Railroad, New York and New England, ca. 1855 (Raster Image)

This layer is a georeferenced raster image of the historic paper map entitled: Map of the Troy & Greenfield Rail Road and its connections, [by] A.F. Edwards, chief engineer. It was published ca. 1855 by B.W. Thayer & Co.'s Lith. Scale not given. Covers Vermont, New Hampshire, Massachusetts, Connecticut, Rhode Island, and portions of Maine and New York.The image inside the map neatline is georeferenced to the surface of the earth and fit to the USA Contiguous Albers Equal Area Conic projection (Meters). All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, or other information associated with the principal map. This map shows features such as railroads completed, chartered and under construction, drainage, selected cities, towns, and villages, state and county boundaries, and more. Relief shown by hachures.This layer is part of a selection of digitally scanned and georeferenced historic maps of New England from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of regions, originators, ground condition dates, scales, and purposes.

Annotated record of the detailed examination of Mn deposits from the cruise of the SS Amra in the Maldives

In this volume, Agassiz gives a detailed account of the results of the cruise the steamer "Amra" chartered from the British India Steam Navigation Company. The cruise covered the attols of the Maldives archipelago. The deep sea formations are described in detail.

The Agriculture Act, 1920.

Mode of access: Internet.

Free railroads : review of the N.J. Railroad Co.'s pamphlets, on a system of free railroads.

"List of local railroads chartered by the state of New Jersey": p. 15-17.

Questions set at the examinations of candidates for the certificate of certified public accountant in Illinois, 1907-1909.

Mode of access: Internet.

Harvard law review.

Published by: Harvard Law Review Association,

Information for CPA candidates.

Mode of access: Internet.

Professional ethics of public accounting,

Mode of access: Internet.