Teaching, research and service: Experience and opinions of accounting Spanish academics

Research, teaching and service are the main activities carried out in almost all European universities. Previous research, which has been mainlycentred in North-American universities, has found solid results indicatingthat research and teaching are not equally valued when deciding on facultypromotion. This conclusion creates a potential conflict for accountingacademics on how to distribute working time in order to accomplish personalcareer objectives. This paper presents the results of a survey realisedin two European countries: Spain and the United Kingdom, which intendedto explore the opinions and personal experience of accounting academicsworking in these countries. Specifically, we focus on the following issues:(i) The impact of teaching and service on time available for research;(ii) The integration of teaching and research; (iii) The perceived valueof teaching and research for career success and (iv) The interaction betweenprofessional accounting and accounting research. The results show thatboth in Spain and in the United Kingdom there is a conflict between teachingand research, which has its origin in the importance attached to researchactivities on promotion decisions. It also seems evident that so far, theconflict is being solved in favour of research in prejudice of teaching.

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Agreed upon procedures report on the City of Springville, Iowa for the period July 1, 2007 through December 31, 2007

Agreed upon procedures report on the City of Springville, Iowa for the period July 1, 2007 through December 31, 2007

Agreed upon procedures for the City of Garber for the year ended June 30, 2007

Agreed upon procedures for the City of Garber for the year ended June 30, 2007

Agreed upon procedures report on the City of Batavia, Iowa for the period July 1, 2005 through June 30, 2006

Agreed upon procedures report on the City of Batavia, Iowa for the period July 1, 2005 through June 30, 2006

Agreed upon procedures report on the City of Danbury, Iowa for the period July 1, 2006 through February 29, 2008

Agreed upon procedures report on the City of Danbury, Iowa for the period July 1, 2006 through February 29, 2008

Finance versus costs for teaching hospitals in Spain

In this paper we analyse the observed systematic differences incosts for teaching hospitals (THhenceforth) in Spain. Concernhas been voiced regarding the existence of a bias in thefinancing of TH s has been raised once prospective budgets arein the arena for hospital finance, and claims for adjusting totake into account the legitimate extra costs of teaching onhospital expenditure are well grounded. We focus on theestimation of the impact of teaching status on average cost. Weused a version of a multiproduct hospital cost function takinginto account some relevant factors from which to derive theobserved differences. We assume that the relationship betweenthe explanatory and the dependent variables follows a flexibleform for each of the explanatory variables. We also model theunderlying covariance structure of the data. We assumed twoqualitatively different sources of variation: random effects andserial correlation. Random variation refers to both general levelvariation (through the random intercept) and the variationspecifically related to teaching status. We postulate that theimpact of the random effects is predominant over the impact ofthe serial correlation effects. The model is estimated byrestricted maximum likelihood. Our results show that costs are 9%higher (15% in the case of median costs) in teaching than innon-teaching hospitals. That is, teaching status legitimatelyexplains no more than half of the observed difference in actualcosts. The impact on costs of the teaching factor depends on thenumber of residents, with an increase of 51.11% per resident forhospitals with fewer than 204 residents (third quartile of thenumber of residents) and 41.84% for hospitals with more than 204residents. In addition, the estimated dispersion is higher amongteaching hospitals. As a result, due to the considerable observedheterogeneity, results should be interpreted with caution. From apolicy making point of view, we conclude that since a higherrelative burden for medical training is under public hospitalcommand, an explicit adjustment to the extra costs that theteaching factor imposes on hospital finance is needed, beforehospital competition for inpatient services takes place.

Agreed upon procedures report on the City of Clutier, Iowa for the period July 1, 2006 through March 31, 2007

Agreed upon procedures report on the City of Clutier, Iowa for the period July 1, 2006 through March 31, 2007

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa for the year ended June 30, 2008

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa for the year ended June 30, 2008

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa for the year ended June 30, 2007

Report on applying agreed-upon procedures to the City of Protivin’s certification of compliance with Chapter 388.10 of the Code of Iowa for the year ended June 30, 2007

ESCMID* guideline for the diagnosis and management of Candida diseases 2012: diagnostic procedures.

As the mortality associated with invasive Candida infections remains high, it is important to make optimal use of available diagnostic tools to initiate antifungal therapy as early as possible and to select the most appropriate antifungal drug. A panel of experts of the European Fungal Infection Study Group (EFISG) of the European Society of Clinical Microbiology and Infectious Diseases (ESCMID) undertook a data review and compiled guidelines for the clinical utility and accuracy of different diagnostic tests and procedures for detection of Candida infections. Recommendations about the microbiological investigation and detection of candidaemia, invasive candidiasis, chronic disseminated candidiasis, and oropharyngeal, oesophageal, and vaginal candidiasis were included. In addition, remarks about antifungal susceptibility testing and therapeutic drug monitoring were made.

Enseignement de recommandations pour la pratique: la prévention et le dépistage [Teaching practice recommendations: prevention and screening].

The aim of this article is to provide guidance to family doctors on how to tutor students about effective screening and primary prevention. Family doctors know their patients and adapt national and international guidelines to their specific context, risk profile, sex and age as well as to the prevalence of the disorders under consideration. Three cases are presented to illustrate guideline use according to the level of evidence (for a 19-year-old man, a 60-year-old woman, and an 80-year-old man). A particular strength of family medicine is that doctors see their patients over the years. Thus they can progressively go through the various prevention strategies, screening, counselling and immunisation, accompanying their patients with precious advice for their health throughout their lifetime.

Agreed upon procedures report on the City of Ralston, Iowa for the period July 1, 2007 through August 31, 2008

Agreed upon procedures report on the City of Ralston, Iowa for the period July 1, 2007 through August 31, 2008