917 resultados para Accounting standards system
Resumo:
The complexity of many organizational tasks requires perspectives, expertise, and talents that are often not found in a single individual. Organizations have therefore been placing employees into groups, assigning them to tasks they would formally have undertaken individually. The use of these groups, known as workgroups, has become an important strategy for managing this increased complexity. Empirical research on participative budgeting however has been limited almost exclusively to individuals. This dissertation empirically examines the effect of the information that management and workgroups have about group members' performance capabilities, on the work standards that workgroups select during the participative budgeting process. ^ A laboratory experiment was conducted in which two hundred and forty undergraduate business students were randomly assigned to three-member groups. The study provides empirical evidence which suggests that when management is unaware of group members' performance capabilities, workgroups select higher work standards and have higher performance levels than when management is aware of their performance capabilities. ^
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This study examined how the themes of environmental sustainability are evident in the national, state and local standards that guide k–12 science curriculum. The study applied the principles of content analysis within the framework of an ecological paradigm. In education, an ecological paradigm focuses on students' use of a holistic lens to view and understand material. The intent of this study was to analyze the seventh grade science content standards at the national, state, and local textbook levels to determine how and the extent to which each of the five themes of environmental sustainability are presented in the language of each text. The themes are: (a) Climate Change Indicators, (b) Biodiversity, (c) Human Population Density, (d) Impact and Presence of Environmental Pollution, (e) Earth as a Closed System. The research study offers practical insight on using a method of content analysis to locate keywords of environmental sustainability in the three texts and determine if the context of each term relates to this ecological paradigm. Using a concordance program, the researcher identified the frequency and context of each vocabulary item associated with these themes. Nine chi squares were run to determine if there were differences in content between the national and state standards and the textbook. Within each level chi squares were also run to determine if there were differences between the appearance of content knowledge and skill words. Results indicate that there is a lack of agreement between levels that is significant p < .01. A discussion of these results in relation to curriculum development and standardized assessments followed. The study found that at the national and state levels, there is a lack of articulation of the goals of environmental sustainability or an ecological paradigm. With respect to the science textbook, a greater number of keywords were present; however, the context of many of these keywords did not align with the discourse of an ecological paradigm. Further, the environmental sustainability themes present in the textbook were limited to the last four chapters of the text. Additional research is recommended to determine whether this situation also exists in other settings.
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Enterprise Resource Planning (ERP) systems are software programs designed to integrate the functional requirements, and operational information needs of a business. Pressures of competition and entry standards for participation in major manufacturing supply chains are creating greater demand for small business ERP systems. The proliferation of new offerings of ERP systems introduces complexity to the selection process to identify the right ERP business software for a small and medium-sized enterprise (SME). The selection of an ERP system is a process in which a faulty conclusion poses a significant risk of failure to SME’s. The literature reveals that there are still very high failure rates in ERP implementation, and that faulty selection processes contribute to this failure rate. However, the literature is devoid of a systematic methodology for the selection process for an ERP system by SME’s. This study provides a methodological approach to selecting the right ERP system for a small or medium-sized enterprise. The study employs Thomann’s meta-methodology for methodology development; a survey of SME’s is conducted to inform the development of the methodology, and a case study is employed to test, and revise the new methodology. The study shows that a rigorously developed, effective methodology that includes benchmarking experiences has been developed and successfully employed. It is verified that the methodology may be applied to the domain of users it was developed to serve, and that the test results are validated by expert users and stakeholders. Future research should investigate in greater detail the application of meta-methodologies to supplier selection and evaluation processes for services and software; additional research into the purchasing practices of small firms is clearly needed.^
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The purpose of this study was to examine the factorsbehind the failure rates of Associate in Arts (AA)graduates from Miami-Dade Community College (M-DCC) transferring to the Florida State University System (SUS). In M-DCC's largest disciplines, the university failure rate was 13% for Business & Management, 13% for Computer Science, and 14% for Engineering. Hypotheses tested were: Hypothesis 1 (H1): The lower division (LD) overall cumulative GPA and/or the LD major field GPA for AA graduates are predictive of the SUS GPA for the Business Management, Computer Science, and Engineering disciplines. Hypothesis 2 (H2): Demographic variables (age, race, gender) are predictive of performance at the university among M-DCC AA graduates in Engineering, Business & Management, and Computer Science. Hypothesis 3 (H3): Administrative variables (CLAST -College Level Academic Skills Test subtests) are predictive of university performance (GPA) for the Business/Management, Engineering, and Computer Science disciplines. Hypothesis 4 (H4): LD curriculum variables (course credits, course quality points) are predictive of SUS performance for the Engineering, Business/Management and Computer Science disciplines. Multiple Regression was the inferential procedureselected for predictions. Descriptive statistics weregenerated on the predictors. Results for H1 identified the LD GPA as the most significant variable in accounting for the variability of the university GPA for the Business & Management, Computer Science, and Engineering disciplines. For H2, no significant results were obtained for theage and gender variables, but the ethnic subgroups indicated significance at the .0001 level. However, differentials in GPA may not have been due directly to the race factor but, rather, to curriculum choices and performance outcomes while in the LD. The CLAST computation variable (H3) was a significant predictor of the SUS GPA. This is most likely due to the mathematics structure pervasive in these disciplines. For H4, there were two curriculum variables significant in explaining the variability of the university GPA (number of required critical major credits completed and quality of the student's performance for these credits). Descriptive statistics on the predictors indicated that 78% of those failing in the State University System had a LD major GPA (calculated with the critical required university credits earned and quality points of these credits) of less than 3.0; and 83% of those failing at the university had an overall community college GPA of less than 3.0.
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The main goal of this work is to determine the true cost incurred by the Republic of Ireland and Northern Ireland in order to meet their EU renewable electricity targets. The primary all-island of Ireland policy goal is that 40% of electricity will come from renewable sources in 2020. From this it is expected that wind generation on the Irish electricity system will be in the region of 32-37% of total generation. This leads to issues resulting from wind energy being a non-synchronous, unpredictable and variable source of energy use on a scale never seen before for a single synchronous system. If changes are not made to traditional operational practices, the efficient running of the electricity system will be directly affected by these issues in the coming years. Using models of the electricity system for the all-island grid of Ireland, the effects of high wind energy penetration expected to be present in 2020 are examined. These models were developed using a unit commitment, economic dispatch tool called PLEXOS which allows for a detailed representation of the electricity system to be achieved down to individual generator level. These models replicate the true running of the electricity system through use of day-ahead scheduling and semi-relaxed use of these schedules that reflects the Transmission System Operator's of real time decision making on dispatch. In addition, it carefully considers other non-wind priority dispatch generation technologies that have an effect on the overall system. In the models developed, three main issues associated with wind energy integration were selected to be examined in detail to determine the sensitivity of assumptions presented in other studies. These three issues include wind energy's non-synchronous nature, its variability and spatial correlation, and its unpredictability. This leads to an examination of the effects in three areas: the need for system operation constraints required for system security; different onshore to offshore ratios of installed wind energy; and the degrees of accuracy in wind energy forecasting. Each of these areas directly impact the way in which the electricity system is run as they address each of the three issues associated with wind energy stated above, respectively. It is shown that assumptions in these three areas have a large effect on the results in terms of total generation costs, wind curtailment and generator technology type dispatch. In particular accounting for these issues has resulted in wind curtailment being predicted in much larger quantities than had been previously reported. This would have a large effect on wind energy companies because it is already a very low profit margin industry. Results from this work have shown that the relaxation of system operation constraints is crucial to the economic running of the electricity system with large improvements shown in the reduction of wind curtailment and system generation costs. There are clear benefits in having a proportion of the wind installed offshore in Ireland which would help to reduce variability of wind energy generation on the system and therefore reduce wind curtailment. With envisaged future improvements in day-ahead wind forecasting from 8% to 4% mean absolute error, there are potential reductions in wind curtailment system costs and open cycle gas turbine usage. This work illustrates the consequences of assumptions in the areas of system operation constraints, onshore/offshore installed wind capacities and accuracy in wind forecasting to better inform the true costs associated with running Ireland's changing electricity system as it continues to decarbonise into the near future. This work also proposes to illustrate, through the use of Ireland as a case study, the effects that will become ever more prevalent in other synchronous systems as they pursue a path of increasing renewable energy generation.
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The text analyzes the impact of the economic crisis in some critical aspects of the National Health System: outcomes, health expenditure, remuneration policy and privatization through Private Public Partnership models. Some health outcomes related to social inequalities are worrying. Reducing public health spending has increased the fragility of the health system, reduced wage income of workers in the sector and increased heterogeneity between regions. Finally, the evidence indicates that privatization does not mean more efficiency and better governance. Deep reforms are needed to strengthen the National Health System.
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The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.
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Learning Analytics is an emerging field focused on analyzing learners’ interactions with educational content. One of the key open issues in learning analytics is the standardization of the data collected. This is a particularly challenging issue in serious games, which generate a diverse range of data. This paper reviews the current state of learning analytics, data standards and serious games, studying how serious games are tracking the interactions from their players and the metrics that can be distilled from them. Based on this review, we propose an interaction model that establishes a basis for applying Learning Analytics into serious games. This paper then analyzes the current standards and specifications used in the field. Finally, it presents an implementation of the model with one of the most promising specifications: Experience API (xAPI). The Experience API relies on Communities of Practice developing profiles that cover different use cases in specific domains. This paper presents the Serious Games xAPI Profile: a profile developed to align with the most common use cases in the serious games domain. The profile is applied to a case study (a demo game), which explores the technical practicalities of standardizing data acquisition in serious games. In summary, the paper presents a new interaction model to track serious games and their implementation with the xAPI specification.
Resumo:
Executive summary
Digital systems have transformed, and will continue to transform, our world. Supportive government policy, a strong research base and a history of industrial success make the UK particularly well-placed to realise the benefits of the emerging digital society. These benefits have already been substantial, but they remain at risk. Protecting the benefits and minimising the risks requires reliable and robust cybersecurity, underpinned by a strong research and translation system.
Trust is essential for growing and maintaining participation in the digital society. Organisations earn trust by acting in a trustworthy manner: building systems that are reliable and secure, treating people, their privacy and their data with respect, and providing credible and comprehensible information to help people understand how secure they are.
Resilience, the ability to function, adapt, grow, learn and transform under stress or in the face of shocks, will help organisations deliver systems that are reliable and secure. Resilient organisations can better protect their customers, provide more useful products and services, and earn people’s trust.
Research and innovation in industry and academia will continue to make important contributions to creating this resilient and trusted digital environment. Research can illuminate how best to build, assess and improve digital systems, integrating insights from different disciplines, sectors and around the globe. It can also generate advances to help cybersecurity keep up with the continued evolution of cyber risks.
Translation of innovative ideas and approaches from research will create a strong supply of reliable, proven solutions to difficult to predict cybersecurity risks. This is best achieved by maximising the diversity and number of innovations that see the light of day as products.
Policy, practice and research will all need to adapt. The recommendations made in this report seek to set up a trustworthy, self-improving and resilient digital environment that can thrive in the face of unanticipated threats, and earn the trust people place in it.
Innovation and research will be particularly important to the UK’s economy as it establishes a new relationship with the EU. Cybersecurity delivers important economic benefits, both by underpinning the digital foundations of UK business and trade and also through innovation that feeds directly into growth. The findings of this report will be relevant regardless of how the UK’s relationship to the EU changes.
Headline recommendations
● Trust: Governments must commit to preserving the robustness of encryption, including end-to-end encryption, and promoting its widespread use. Encryption is a foundational security technology that is needed to build user trust, improve security standards and fully realise the benefits of digital systems.
● Resilience: Government should commission an independent review of the UK’s future cybersecurity needs, focused on the institutional structures needed to support resilient and trustworthy digital systems in the medium and longer term. A self-improving, resilient digital environment will need to be guided and governed by institutions that are transparent, expert and have a clear and widely-understood remit.
● Research: A step change in cybersecurity research and practice should be pursued; it will require a new approach to research, focused on identifying ambitious high-level goals and enabling excellent researchers to pursue those ambitions. This would build on the UK's existing strengths in many aspects of cybersecurity research and ultimately help build a resilient and trusted digital sector based on excellent research and world-class expertise.
● Translation: The UK should promote a free and unencumbered flow of cybersecurity ideas from research to practical use and support approaches that have public benefits beyond their short term financial return. The unanticipated nature of future cyber threats means that a diverse set of cybersecurity ideas and approaches will be needed to build resilience and adaptivity. Many of the most valuable ideas will have broad security benefits for the public, beyond any direct financial returns.
Resumo:
Introduction
This paper outlines an innovative approach to auditing and evaluating the content of a management and leadership module for undergraduate nursing students after their final management clinical placement. Normally evaluations of teaching in a module take place at the end of a teaching module and therefore do not properly reflect the value of the teaching in relation to practical clinical experience.
Aim
This audit and evaluation sought to explore both the practical value of the teaching and learning, and also the degree to which it the teaching reflected against the NMC Standards of Education and Learning (2010 domain 3).
Methods
Having piloted the evaluative tool with an earlier cohort of nursing students, this evaluation explored both a quantitative assessment employing a Personal Response System (n =172), together with a qualitative dimension (n=116), thus delivering paper-based comments and reflections from students on the value and practicality of the module teaching theory to their final clinical management experience. The quantitative audit data were analysed for frequencies and cross tabulation and the qualitative audit data were thematically analysed.
Results
Results suggest a significant proportion of the students, appreciated the quality of the standard of teaching, but more importantly, ‘valued or highly valued’ the teaching and learning in relation to how it helped to significantly inform their management placement experience. A smaller proportion of the students underlined limitations and areas in which further improvement can be made in teaching and learning to the module.
Conclusion
Significantly positive evaluation by the students of the practical value of teaching and learning, to the theoretical management module. This has proved a useful auditing approach in assessing the theoretical teaching to student’s Level 3 clinical experience, and facilitated significant recommendations as far as developing the teaching and learning to better reflect the practice needs of nursing students
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Die Dissertation geht von der Überlegung aus, dass ein Wandel im deutschen Bildungssystem aufgrund kinderrechtlicher und demokratischer Überlegungen eine essenzielle Zukunftsaufgabe ist. Dies geschieht im Besonderen vor dem Hintergrund kinderrechtlicher Forderungen, wie sie beispielsweise aus dem Status Deutschlands als Mitgliedsland der UN-Kinderrechtskonvention und des UN-Übereinkommens über die Rechte von Menschen mit Behinderung entstehen: Die Korrelation zwischen Herkunft und Bildungserfolg sowie die noch konzeptionell ungenügend entwickelten Ansätze zur Inklusion werden als bestimmend für die Diskussion erkannt. Die Arbeit vertritt die These, dass Lehrende eine zentrale Rolle in einem notwendigen Prozess der Umwandlung des deutschen Bildungssystems spielen können und nimmt in emanzipatorischer Absicht die Lehrenden als Zielgruppe in den Blick. Aufgrund der Struktur der Lehrendenausbildung wird zudem dafür argumentiert, entsprechende Veränderungen im Sinne ihrer Nachhaltigkeit und flächendeckenden Relevanz in der Lehrendenausbildung des ersten universitären Ausbildungsabschnittes zu verankern. Als Instrument, welches die Kriterien von Nachhaltigkeit und umfassender Relevanz erfüllt, werden die Standards für die Lehrerbildung im Bereich Bildungswissenschaften benannt und theoretisch unterfüttert. Grundsätzlich spannt sich der Blickwinkel der Arbeit zwischen der Betrachtung der Struktur des Bildungssystems, des Wissens und Könnens von Lehrenden und Lernenden im Sinne der Kompetenzorientierung sowie der Haltung auf, welche Lehrende einnehmen. Dabei wird aufgezeigt, dass sich diese Faktoren wechselseitig auf vielfache Art und Weise beeinflussen. Auf der Basis dieser Überlegungen wird zunächst das deutsche Bildungssystem in seinen Strukturen beschrieben und die Lehrenden und Lernenden als Teilnehmende am Bildungsgeschehen skizziert. Ein exkursiver Vergleich dreier aufgrund kinderrechtlicher Parameter ausgewählter europäischer Bildungssysteme eruiert zudem, inwiefern die aufgezeigten Bestimmungsgrößen Struktur, Wissen/Können und Haltung Einfluss auf kinderrechtliche Verfasstheit des Bildungssystems nehmen, wobei die Grundprinzipien der UN-Kinderrechtskonvention hier als Messinstrument dienen. Davon ausgehend, erscheint pädagogische Haltung als eine wesentliche Einflussgröße, die im weiteren Verlauf der Arbeit im Sinne der kritischen Pädagogik zu einer Konzeption Pädagogischer Verantwortung verdichtet wird. Vor diesem Hintergrund erfolgt eine Betrachtung aktueller Problematiken im deutschen Bildungssystem, die sich an den in den Standards für die Lehrerbildung identifizierten Ausbildungsschwerpunkten orientiert und erneut die Prinzipien und rechtlichen Vorgaben der UN-Kinderrechtskonvention als Maßstab wählt. Auf der Grundlage dieser umfassenden Diskussion werden in einem sich anschließenden Analyseschritt Annotationen vorgenommen, die die Formulierungen der 11 Standards für die Lehrerbildung inhaltlich erweitern und ergänzen. In Verbindung mit einer Pädagogischen Verantwortung, die sich der Ausbildung kritischer Mündigkeit verpflichtet, werden die annotierten Standards als eine Möglichkeit der kinderrechtlichen (Selbst-)Evaluation von Lehrenden sowie als Instrument einer kinderrechtliche Gesichtspunkte fokussierenden Lehrendenbildung verstanden und dargestellt.
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This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.
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Purpose of Records Management Sysytem indexing standards document is to develop indexing standards that will best support Iowa DOT's effort to build an agency-wide Records Management System
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The Iowa Department of Transportation began preparation for the acquisition of an electronic document management system in 1996. The first phase was development of a strategic plan. The plan provided guidelines for defining the acquisition and implementation of a document management system to automate document handling and distribution. Phase 2 involved developing draft standards (document, indexing and technology) for planning and implementation of a document management system. These standards were to identify existing industry standards and determine which standards would best support the specific requirements of the Iowa Department of Transportation. During development of these standards, the decision was made to enlarge the scope of this effort from a document management system to a records management system (RMS). Phase .3 identified business processes that were to be further developed as pilot projects of a much larger agency-wide records management system.
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With the increasing significance of information technology, there is an urgent need for adequate measures of information security. Systematic information security management is one of most important initiatives for IT management. At least since reports about privacy and security breaches, fraudulent accounting practices, and attacks on IT systems appeared in public, organizations have recognized their responsibilities to safeguard physical and information assets. Security standards can be used as guideline or framework to develop and maintain an adequate information security management system (ISMS). The standards ISO/IEC 27000, 27001 and 27002 are international standards that are receiving growing recognition and adoption. They are referred to as “common language of organizations around the world” for information security. With ISO/IEC 27001 companies can have their ISMS certified by a third-party organization and thus show their customers evidence of their security measures.