Accounting for costs

In Golder Associates Pty Ltd v Challen [2012] QDC 11 Samios DCJ recognised a solicitor’s lien over the file for unpaid fees and confirmed that a lien should not be lightly set aside. The decision, which is under appeal, adds to the range of authorities which are now grappling with some of the provisions of the Legal Profession Act 2007 (Qld) (the LPA) relating to costs billing and assessment. These would appear to have been drafted without a great deal of intellectual rigour (cf. Turner v Mitchells Solicitors [2011] QDC 61 at [26]).

Promotion and succession management and associated retention issues in Australian law firms

The focus of this research was promotion and succession management in Australian law firms. Two staff retention issues currently faced by the Australian legal industry were identified as suggesting possible failures in this area: 1) Practitioners are leaving law firms early in their careers, 2) Female representation is disproportionally low at partnership level. The research described current Australian law firm promotion and succession practices and then explained their possible relevance to the two retention issues. The overall aim of the research was to uncover key findings and present practical recommendations to law firm managers and partners ready for incorporation into their future promotion and succession planning practice. In so doing the research aimed to benefit the Australian legal community as a whole. Four areas of literature relevant to the topic were reviewed, 1) law firm governance concluding that the fundamental values of the P²-Form remained constant (Cooper, Hinings, Greenwood & Brown, 1996; Morris & Pinnington, 1998) with ownership and strategic control of law firms remaining in the hands of partners; 2) the importance of individual practitioners to law firms concluding that the actual and opportunity costs relating to practitioner turnover were significant due to the transient nature of knowledge as a key asset of law firms (Gottschalk & Khandelwal, 2004; Rebitzer & Taylor, 2007); 3) generational differences concluding with support for the work of Finegold, Mohrman and Spreitzer (2002), Davis, Pawlowski and Houston (2006), Kuhnreuther (2003), and Avery, McKay, and Wilson (2007) which indicated that generational cohort differences were of little utility in human resources management practice; and 4) previous research relating to law firm promotion and succession practices indicating that five practices were relevant in law firm promotion outcomes; 1) firm billing requirements (Gorman & Kmec, 2009; Phillips, 2001; Noonan & Corcoran, 2004; Webley & Duff, 2007); 2) mentoring programs (Phillips, 2001; Noonan & Corcoran, 2004); 3) the existence of female partners (Gorman & Kmec, 2009; Beckman & Phillips, 2005); 4) non-partner career paths (Phillips, 2001; Corcoran & Noonan, 2004); and 5) the existence of family friendly policies (Gorman & Kmec, 2009; Phillips, 2001; Noonan & Corcoran, 2004; Webley & Duff, 2007.) The research was carried out via a sequential mixed method approach. The initial quantitative study was based upon a theoretical framework grounded in the literature and provided baseline information describing Australian law firm promotion and succession practices. The study was carried out via an on-line survey of Australian law firm practitioners. The results of the study provided the basis for the second qualitative study. The qualitative study further explained the statistically generated results and focused specifically on the two identified retention issues. The study was conducted via one-on-one interviews with Australian law firm partners and experienced law firm managers. The results of both studies were combined within the context of relevant literature resulting in eight key findings: Key findings 1) Organisational commitment levels across generational cohorts are more homogenous than different. 2) Law firm practitioners are leaving law firms early in their careers due to the heavy time commitment behaviour demanded of them, particularly by clients. 3) Law firm promotion and succession practices reinforce practitioner time commitment behaviour marking it as an indicator of practitioner success. 4) Law firm practitioners believe that they have many career options outside law firms and are considering these options. 5) Female practitioners are considering opting out of law firms due to time commitment demands related to partnership conflicting with family commitment demands. 6) A masculine, high time commitment culture in law firms is related to the decision by female practitioners to leave law firms. 7) The uptake of alternative work arrangements by female practitioners is not fatal to their partnership prospects particularly in firms with supportive policies, processes and organisational culture. 8) Female practitioners are less inclined than their male counterparts to seek partnership as an ultimate goal and are more likely to opt out of law firms exhibiting highly competitive, masculine cultures. Practical recommendations Further review of the data collected in relation to the key findings provided the basis for nine practical recommendations specifically geared towards implementation by law firm managers and partners. The first recommendation relates to the use of generational differences in practitioner management. The next six relate to recommended actions to reduce the time commitment demands on practitioners. The final two recommendations relate to the practical implementation of these actions both at an individual and organisational level. The recommendations are as follows: 1) "Generationally driven," age based generalisations should not be utilised in law firm promotion and succession management practice. 2) Expected levels of client access to practitioners be negotiated on a client by client basis and be included in client retention agreements. 3) Appropriate alternative working arrangements such as working off-site, flexible working hours or part-time work be offered to practitioners in situations where doing so will not compromise client serviceability. 4) The copying of long working hour behaviours of senior practitioners should be discouraged particularly where information technology can facilitate remote client serviceability. 5) Refocus the use of timesheets from an employer monitoring tool to an employee empowerment tool. 6) Policies and processes relating to the offer of alternative working arrangements be supported and reinforced by law firm organisational culture. 7) Requests for alternative working arrangements be determined without regard to gender. 8) Incentives and employment conditions offered to practitioners to be individualised based on the subjective need of the individual and negotiated as a part of the current employee performance review process. 9) Individually negotiated employment conditions be negotiated within the context of the firm’s overall strategic planning process. Through the conduct of the descripto-explanatory study, a detailed discussion of current law firm promotion and succession practices was enabled. From this discussion, 7 eight key findings and nine associated recommendations were generated as well as an insight into the future of the profession being given. The key findings and recommendations provide practical advice to law firm managers and partners in relation to their everyday promotion and succession practice. The need to negotiate individual employee workplace conditions and their integration into overall law firm business planning was put forward. By doing so, it was suggested that both the individual employee and the employing law firm would mutually benefit from the arrangement. The study therefore broadened its practical contribution from human resources management to a contribution to the overall management practice of Australian law firms. In so doing, the research has provided an encompassing contribution to the Australian legal industry both in terms of employee welfare as well as firm and industry level success.

Telehealth for nursing homes: the utilization of specialist services for residential care

Specialist care consultations were identified by two research nurses using documentation in patient records, appointment diaries, electronic billing services and on-site observations at a 441-bed long term care facility. Over a six-month period there were 3333 consultations (a rate of 1511 consultations per year per 100 beds). Most consultations were for general practice (n = 2589, 78%); these consultations were mainly on site (99%), with only 27 taking place off site. There were 744 consultations for specialities other than general practice. A total of 146 events related to an emergency or unplanned hospital admission. The remaining medical consultations (n = 598, 18%) related to 23 medical specialities. The largest number of consultations were for surgery (n = 106), podiatry (n = 100), nursing services including wound care (n = 74), imaging (n = 41) and ophthalmology (n = 40). Many services which are currently being provided on site to metropolitan long-term care facilities could be provided by telehealth in both urban and rural facilities.

Fiber Bragg Grating Sensor Instrumentation for Parking Space Occupancy Management

This work aims at providing an effective parking management system by reducing the drivers' searching time for vacant car-parking space, in turn improving the traffic flow in the car park areas. This is achieved by the use of Fiber Bragg Grating Sensor (FBG) sensor instrumentation in vehicle parking management system. Present work involves embedding an array of FBG sensors underground in the parking space, then determining the strain changes on the FBG sensor due to load applied by the vehicle parked in the parking space, occupancy of the parking space is determined. To validate the FBG sensor parking management system, three most common cases have been considered. This closed loop FBG parking management system can give real-time feed-back to space-guidance display board helping the driver in maneuvering the vehicle to the appropriate parking space. The proposed technique offers optimized usage of parking space for the various segments of cars and also facilitates in a conjoined automated billing system, as compared to conventional method of parking systems.

Innovaciones organizativas en las empresas españolas: Análisis del comportamiento de las empresas.

[ES]La innovación organizativa es un fenómeno relativamente nuevo, del que existen menos estudios de los necesarios, y por lo tanto, es importante analizarlo. La innovación en el ámbito organizativo consiste en la introducción de nuevas prácticas empresariales en la organización del trabajo o de los procedimientos de la empresa, nuevos métodos de organización en los lugares de trabajo y nuevos métodos de gestión de las relaciones externas con otras empresas o instituciones públicas, una acción muy útil en la difícil situación socio-económica que se vive actualmente en España. El objetivo de este trabajo es conocer cuál es el comportamiento de las empresas españolas innovadoras en las actividades de innovación organizativa, según su número de empleados, su gasto en innovación, su facturación y su año de creación, y también, analizar cuál es el grado de importancia de distintos objetivos de las innovaciones organizativas que se han introducido en las empresas, mediante el análisis de los datos procedentes del panel de innovación tecnológica (PITEC).

Proposta de normalização da gestão de sinistros, na relação entre hospitais e fornecedores de seguros de saúde

Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Audiovisual e Multimédia.

Implementação de um departamento de cobranças estudo de caso do Hospital Santa Maria do Porto

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora Alcina Dias

Planning smart cities using wireless low energy monitoring systems

Thesis to obtain the Master Degree in Electronics and Telecommunications Engineering

Desenvolvimento e aluguer de software de faturação

As aplicações de Gestão ou Faturação são uma presença indispensável hoje em dia. Tendo o seu início nas aplicações “MS-DOS” em modo de texto, estas aplicações acompanharam a evolução dos sistemas operativos adotando um ambiente gráfico de forma natural. Se há poucos anos apenas as empresas com volumes de negócio significativo possuíam software de faturação, este foi sendo adotado por cada vez mais empresas e pequenos negócios. As alterações legislativas introduzidas desde 2011 conduziram a uma adoção generalizada por parte de pequenas e microempresas. O mercado de aplicações de gestão está saturado pelos grandes produtores de software nacionais: Primavera, Sage, etc. Estas aplicações, tendo sido construídas para PMEs (Pequenas e Médias Empresas) e mesmo grandes empresas, são excessivamente complexas e onerosas para muito pequenas e microempresas. O Modelo de negócio destes produtores de software é primordialmente a venda de Licenças e contratos de Manutenção, nalguns casos através de redes de Agentes. Este projeto teve como objetivo o desenvolvimento de uma Aplicação de Faturação, de baixo custo, simples e cross-platform para ser comercializada em regime de aluguer em Pequenas e Micro Empresas.

A utilização do ERP Powerbill no controlo das áreas de gestão de consumos, gestão de pagamentos automáticos e gestão de facturação, na Cooperativa de Electrificação A LORD, CRL

Trabalho de Projecto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Professor Luís Rodrigues (Doutor)

Efficiency optimization of the transportation supply chain activity: the maritime option for Volkswagen Autoeuropa

Field Lab of Entrepreneurial Innovative Ventures

Exploring the use of the Swiss medical tariffication codes (TARMED) in the establishment of the frequency of radiodiagnostic examinations.

In population surveys of the exposure to medical X-rays both the frequency of examinations and the effective dose per examination are required. The use of the Swiss medical tariffication system (TARMED) for establishing the frequency of X-ray medical examinations was explored. The method was tested for radiography examinations performed in 2008 at the Lausanne University Hospital. The annual numbers of radiographies determined from the "TARMED" database are in good agreement with the figures extracted from the local RIS (Radiology Information System). The "TARMED" is a reliable and fast method for establishing the frequency of radiography examination, if we respect the context in which the "TARMED" code is used. In addition, this billing context provides most valuable information on the average number of radiographs per examination as well as the age and sex distributions. Radiographies represent the major part of X-ray examinations and are performed by about 4,000 practices and hospitals in Switzerland. Therefore this method has the potential to drastically simplify the organisation of nationwide surveys. There are still some difficulties to overcome if the method is to be used to assess the frequency of computed tomography or fluoroscopy examinations; procedures that deliver most of the radiation dose to the population. This is due to the poor specificity of "TARMED" codes concerning these modalities. However, the use of CT and fluoroscopy installations is easier to monitor using conventional survey methods since there are fewer centres. Ways to overcome the "TARMED" limitations for these two modalities are still being explored.

New Rate Schedules - 1927

A notification from the Canadian Niagara Power Co. detailing a rate increase for domestic customers. Two schedules are listed, one for customers under 1,000 watts and the other for customers over 1,000 watts.

Développement du modèle de spécificité clinique chez les personnes atteintes de troubles mentaux graves associés à des problèmes de violence et de comportements antisociaux

Depuis la désinstitutionalisation dans les milieux psychiatriques, il a été souvent mentionné qu’une augmentation des admissions dans les milieux carcéraux et de psychiatrie légale était en cours afin de prendre soin des personnes atteintes de troubles mentaux graves (TMG). Parallèlement, plusieurs auteurs ont rapporté que les individus ayant des troubles mentaux sévères sont plus à risque de perpétrer des gestes antisociaux ou de violence. À l’égard de cette problématique, nous soutenons le modèle de la spécificité clinique. Celui-ci précise que des profils psychopathologiques particuliers augmentent le risque de violence, conduisent à différents types de fonctionnement social et articulent la demande de soins. L’environnement a, de plus, un effet modulateur au niveau du fonctionnement distinctif de l’individu. Une relation bidirectionnelle se construit entre la spécificité psychopathologique et l’environnement, plus particulièrement en ce qui a trait aux relations interpersonnelles, au milieu socioéconomique, au patron d’utilisation des services de psychiatrie et à l’interaction avec le système de justice qui déterminent subséquemment le type de prise en charge ou le statut légal du patient. Afin d’appuyer ce modèle, les profils des patients atteints de TMG en fonction des statuts légaux, du milieu de soins (psychiatrie générale et psychiatrie légale) et de l’utilisation des mesures d’isolement et de contentions ont été examinés. Les patients ont été évalués par des mesures sociodémographiques (indicateurs du fonctionnement social, des relations interpersonnelles et du milieu socioéconomique), psychodiagnostiques (SCID-I et II) et de la psychopathie. De même, le dossier criminel, les dossiers médicaux hospitaliers et administratifs (MED-ECHO et RAMQ) ont été observés. Les devis étaient rétrospectifs. Par ailleurs, au niveau de l’interaction entre les services de psychiatrie et l’individu atteint d’un TMG, nous avons exploré la perception subjective des intervenants en santé mentale quant à l’agressivité et la violence. Nous avons considéré l’impact de cette perception sur la manière d’offrir des soins, plus particulièrement en ce qui a trait aux mesures coercitives (mesures d’isolement avec ou sans contentions), lors des hospitalisations. Les cinq études ont appuyé l’idée d’une spécificité clinique tant sur le plan des profils cliniques des individus que sur la manière d’offrir les services, spécialement au niveau des mesures de contrôles. Les caractéristiques de la personne et de l’environnement semblent de ce fait jouer un rôle important dans le type de services que recevra un individu souffrant de TMG. Ces travaux ouvrent sur la possibilité de mieux déterminer l’étiologie et la gestion de la violence de même que la manière dont le système s’occupe des patients à risque de violence.

Profils de prise en charge médicale chez les enfants et adolescents traités par antidépresseurs : effet des mises en garde réglementaires et publications de guides de pratique clinique

Suite aux notifications de cas de comportements suicidaires associés aux antidépresseurs (ADs) chez les jeunes, une mise en garde réglementaire a été émise en mai 2004 au Canada, et deux guides de pratique clinique ont été publiés dans la littérature en novembre 2007. L'objectif de ce mémoire fut d'évaluer l’association entre ces interventions de communication et le suivi médical de la population pédiatrique traitée par ADs au Québec. Une étude de cohorte rétrospective (1998-2008) a été menée chez 4 576 enfants (10-14 ans) et 12 419 adolescents (15-19 ans) membres du régime public d’assurance médicaments du Québec, ayant débuté un traitement par AD. Le suivi médical dans les trois premiers mois de traitement a été mesuré par l’occurrence et la fréquence de visites médicales retrouvées dans les banques de données de la RAMQ. Les facteurs associés à un suivi conforme aux recommandations ont été évalués à partir de modèles de régression logistique multivariés. Seuls 20% des enfants ou adolescents ont eu au moins une visite de suivi à chaque mois, en conformité avec les recommandations. La probabilité de recevoir un suivi médical conforme était plus élevée lorsque le prescripteur initial était un psychiatre. L’occurrence et la fréquence des visites n’ont pas changé après la publication de la mise en garde ou des recommandations. De ce mémoire on conclut que d'autres interventions visant à optimiser le suivi médical devraient être envisagées.