734 resultados para Accounting and accountability practices
Resumo:
In an earlier research project, HR-204, the magnitude and nature of highway related tort claims against counties in Iowa were investigated. However, virtually all of the claims identified in that research resulted from incidents that occurred in areas with predominantly agricultural land use. With recent increases in the rural non-farm population, many traditionally urban problems are also appearing in built-up areas under county jurisdiction. This trend is expected to continue so that counties must anticipate a change in the nature of the tort claims they will encounter. Problems that heretofore have been unique to cities may become commonplace in areas for which counties are responsible. The research reported here has been directed toward an investigation of those problems in rural subdivisions that lead to claims growing out of the provision of highway services by counties. Lacking a sufficient database among counties for the types of tort claims of interest in this research, a survey was sent to 259 cities in Iowa in order to identify highway related problems leading to those claims. The survey covered claims during a five year period from 1975 to 1980. Over one-third of the claims reported were based on alleged street defects. Another 34 percent of the claims contained allegations of damages due to backup of sanitary sewers or defects in sidewalks. By expanding the sample from the 164 cities that responded to the survey, it was estimated that a total of $49,000,000 in claims had been submitted to all 259 cities. Over 34% of this amount resulted from alleged defects in the use of traffic signs, signals, and markings. Another 42% arose from claims of defects in streets and sidewalks. Payments in settlement of claims were about 13.4% of the amount asked for those claims closed during the period covered by the survey. About $9,000,000 in claims was pending on June 30, 1980 according to the information furnished. Officials from 23 cities were interviewed to provide information on measures to overcome the problems leading to tort claims. On the basis of this information, actions have been proposed that can be undertaken by counties to reduce the potential for highway-related claims resulting from their responsibilities in rural subdivisions and unincorporated communities. Suggested actions include the eight recommendations contained in the final report for the previous research under HR-204. In addition, six recommendations resulted from this research, as follows: 1. Counties should adopt county subdivision ordinances. 2. A reasonable policy concerning sidewalks should be adopted. 3. Counties should establish and implement a system for setting road maintenance priorities. 4. Counties should establish and implement a procedure for controlling construction or maintenance activities within the highway right of way. 5. Counties should establish and implement a system to record complaints that are received relating to highway maintenance and to assure timely correction of defective conditions leading to such complaints. 6. Counties should establish and implement a procedure to ensure timely advice of highway defects for which notice is not otherwise received.
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Deterring abuse is important to ensuring safety among domestic violence and assault victims. Protective orders are tools aimed at restricting contact between the victim and the abuser to prevent subsequent violence. While empirical research has indicated that protective orders are effective, the extent of the effectiveness is uncertain because violation rates have varied widely from study to study. In addition, little research exists to explain how violations of protective orders are handled, which factors are considered when giving penalties, and whether certain situations lead to a given type of penalty.
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Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015
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Some faculty members from different universities around the world have begun to use Wikipedia as a teaching tool in recent years. These experiences show, in most cases, very satisfactory results and a substantial improvement in various basic skills, as well as a positive influence on the students' motivation. Nevertheless and despite the growing importance of e-learning methodologies based on the use of the Internet for higher education, the use of Wikipedia as a teaching resource remains scarce among university faculty.Our investigation tries to identify which are the main factors that determine acceptance or resistance to that use. We approach the decision to use Wikipedia as a teaching tool by analyzing both the individual attributes of faculty members and the characteristics of the environment where they develop their teaching activity. From a specific survey sent to all faculty of the Universitat Oberta de Catalunya (UOC), pioneer and leader in online education in Spain, we have tried to infer the influence of these internal and external elements. The questionnaire was designed to measure different constructs: perceived quality of Wikipedia, teaching practices involving Wikipedia, use experience, perceived usefulness and use of 2.0 tools. Control items were also included for gathering information on gender, age, teaching experience, academic rank, and area of expertise.Our results reveal that academic rank, teaching experience, age or gender, are not decisive factors in explaining the educational use of Wikipedia. Instead, the decision to use it is closely linked to the perception of Wikipedia's quality, the use of other collaborative learning tools, an active attitude towards web 2.0 applications, and connections with the professional non-academic world. Situational context is also very important, since the use is higher when faculty members have got reference models in their close environment and when they perceive it is positively valued by their colleagues. As far as these attitudes, practices and cultural norms diverge in different scientific disciplines, we have also detected clear differences in the use of Wikipedia among areas of academic expertise. As a consequence, a greater application of Wikipedia both as a teaching resource and as a driver for teaching innovation would require much more active institutional policies and some changes in the dominant academic culture among faculty members.
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[spa] En este trabajo se analiza con datos de España los efectos de la corrupción local sobre los resultados electorales. En base a las noticias publicadas entre 1996 y 2009, se construye una nueva base de datos que recoge los casos de corrupción y noticias relativas a cambios en los planes urbanísticos que no han seguido el procedimiento legal. La base de datos muestra que los primeros escándalos de corrupción urbanística surgieron durante el mandato electoral de 1999-2003, pero que éstos alcanzaron sus niveles máximos justo antes de las elecciones de 2007. Se estima una ecuación del porcentaje de voto obtenido por el partido en el poder en estas elecciones locales y se encuentra que la pérdida media de voto después de un caso de corrupción se sitúa alrededor del 4%. Este efecto es más elevado (del 9%) si el caso de corrupción ha recibido una amplia cobertura por los diarios. Los efectos estimados para las elecciones de 2003 son significativamente inferiores. Cuando se consideran los casos en que los políticos han tenido cargas judiciales por corrupción y amplia cobertura por los diarios, la pérdida de voto asciende hasta el 12%. No obstante, la cobertura por los diarios genera un efecto negativo en el voto incluso cuando no hay cargas judiciales.
Resumo:
[spa] En este trabajo se analiza con datos de España los efectos de la corrupción local sobre los resultados electorales. En base a las noticias publicadas entre 1996 y 2009, se construye una nueva base de datos que recoge los casos de corrupción y noticias relativas a cambios en los planes urbanísticos que no han seguido el procedimiento legal. La base de datos muestra que los primeros escándalos de corrupción urbanística surgieron durante el mandato electoral de 1999-2003, pero que éstos alcanzaron sus niveles máximos justo antes de las elecciones de 2007. Se estima una ecuación del porcentaje de voto obtenido por el partido en el poder en estas elecciones locales y se encuentra que la pérdida media de voto después de un caso de corrupción se sitúa alrededor del 4%. Este efecto es más elevado (del 9%) si el caso de corrupción ha recibido una amplia cobertura por los diarios. Los efectos estimados para las elecciones de 2003 son significativamente inferiores. Cuando se consideran los casos en que los políticos han tenido cargas judiciales por corrupción y amplia cobertura por los diarios, la pérdida de voto asciende hasta el 12%. No obstante, la cobertura por los diarios genera un efecto negativo en el voto incluso cuando no hay cargas judiciales.
Resumo:
Työn päätavoite on tutkia vihreän sähkön ja sertifikaattien kaupan ja EY:n uusien ilmastonmuutosta koskevien direktiivien ja direktiiviehdotusten välisiä yhteyksiä. Tutkimuksessa käsitellään direktiiviä sähköntuotannosta uusiutuvilla energialähteillä ja direktiiviehdotuksia Euroopan Unionin alueen päästökaupasta sekä yhdistetyn sähkön ja lämmön tuotannon lisäämisestä. Työ keskittyy erään suomalaisen metsäteollisuusyrityksen toimiin ilmastonmuutoksen hidastamiseksi. Tutkimus keskittyy pääosin EU:n suunnitelmaan aloittaa Unionin jäsenvaltioiden välinen päästökauppa, koska tämä järjestelmä tulee toteutuessaan olemaan teollisuuden kannalta merkittävä. Tilannetta on analysoitu neljän sellu- ja paperitehtaan hiilidioksidipäästölaskelmien avulla. Työssä kehitettyjä laskumalleja voidaan käyttää avuksi yhtiön muilla tehtailla. Tämän lisäksi työssä on luotu malli energiainvestointien arvioimiseksi tulevaisuudessa ottamalla päästöoikeuden hinnan vaikutus huomioon. Päästökaupan vaikutukset pohjoismaisilla vapautuneilla sähkömarkkinoilla on analysoity, koska teollinen sähkönhankinta on suuresti riippuvainen tästä markkinasta. Suomen metsäteollisuuden oma yhdistetty sähkön ja lämmön tuotanto erityisesti uusiutuvista energialähteistä tulee olemaan entistäkin tärkeämpää tiukentuvassa toimintaympäristössä. Tällä hetkellä on käynnissä kokeilu lisäarvon saamiseksi omalle sähköntuotannolle. Tällä haetaan kokemuksia ja valmiutta tulevaa päästökauppaa varten.
Resumo:
Accountability and transparency are of growing importance in contemporary governance. The academic literature have broadly studied the two concepts separately, defining and redefining them, and including them into various framework, sometimes mistakenly using them as synonyms. The relationship between the two concepts has, curiously, only been studied by a few scholars with preliminary approaches. This theoretical paper will focus on both concepts, trying first to describe them taking into account the various evolutions in the literature and the recent evolutions as well as the first attempts to link the two concepts. In order to show a new approach linking the concepts, four cases from the Swiss context will be portrayed and will demonstrate the necessity to reconsider the relationship between transparency and accountability. Consequently, a new framework, based on Fox's framework (2007) will be presented and theoretically delimited.
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Chronic exposure to airborne fungi has been associated with different respiratory symptoms and pathologies in occupational populations, such as grain workers. However, the homogeneity in the fungal species composition of these bioaerosols on a large geographical scale and the different drivers that shape these fungal communities remain unclear. In this study, the diversity of fungi in grain dust and in the aerosols released during harvesting was determined across 96 sites at a geographical scale of 560 km(2) along an elevation gradient of 500 m by tag-encoded 454-pyrosequencing of the internal transcribed spacer (ITS) sequences. Associations between the structure of fungal communities in the grain dust and different abiotic (farming system, soil characteristics, geographic and climatic parameters) and biotic (wheat cultivar, previous crop culture) factors were explored. These analyses revealed a strong relationship between the airborne and grain dust fungal communities and showed the presence of allergenic and mycotoxigenic species in most samples, which highlights the potential contribution of these fungal species to work-related respiratory symptoms of grain workers. The farming system was the major driver of the alpha and beta phylogenetic diversity of fungal communities. In addition, elevation and soil CaCO3 concentrations shaped the alpha diversity whereas wheat cultivar, cropping history and the number of freezing days per year shaped the taxonomic beta diversity of these communities.
Resumo:
Accountability and transparency are of growing importance in contemporary governance. The academic literature have broadly studied the two concepts separately, defining and redefining them, and including them into various framework, sometimes mistakenly using them as synonyms. The relationship between the two concepts has, curiously, only been studied by a few scholars with preliminary approaches. This theoretical paper will focus on both concepts, trying first to describe them taking into account the various evolutions in the literature and the recent evolutions as well as the first attempts to link the two concepts. In order to show a new approach linking the concepts, four cases from the Swiss context will be portrayed and will demonstrate the necessity to reconsider the relationship between transparency and accountability. Consequently, a new framework, based on Fox's framework (2007) will be presented and theoretically delimited.
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BACKGROUND: The travel clinic in Lausanne serves a catchment area of 700 000 of inhabitants and provides pre- and post-travel consultations. This study describes the profile of attendees before departure, their travel patterns and the travel clinic practices in terms of vaccination over time. METHODS: We included all pre-travel first consultation data recorded between November 2002 and December 2012 by a custom-made program DIAMM/G. We analysed client profiles, travel characteristics and vaccinations prescribed over time. RESULTS: Sixty-five thousand and forty-six client-trips were recorded. Fifty-one percent clients were female. Mean age was 32 years. In total, 0.1% were aged <1 year and 0.2% ≥80 years. Forty-six percent of travellers had pre-existing medical conditions. Forty-six percent were travelling to Africa, 35% to Asia, 20% to Latin America and 1% (each) to Oceania and Europe; 19% visited more than one country. India was the most common destination (9.6% of travellers) followed by Thailand (8.6%) and Kenya (6.4%). Seventy-three percent of travellers were planning to travel for ≤ 4 weeks. The main reasons for travel were tourism (75%) and visiting friends and relatives (18%). Sixteen percent were backpackers. Pre-travel advice were sought a median of 29 days before departure. Ninety-nine percent received vaccine(s). The most frequently administered vaccines were hepatitis A (53%), tetanus-diphtheria (46%), yellow fever (39%), poliomyelitis (38%) and typhoid fever (30%). CONCLUSIONS: The profile of travel clinic attendees was younger than the general Swiss population. A significant proportion of travellers received vaccinations that are recommended in the routine national programme. These findings highlight the important role of travel clinics to (i) take care of an age group that has little contact with general practitioners and (ii) update vaccination status. The most commonly prescribed travel-related vaccines were for hepatitis A and yellow fever. The question remains to know whether clients do attend travel clinics because of compulsory vaccinations or because of real travel health concern or both.
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Peer-reviewed
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This diploma thesis has been done to international organization which takes care from the accounting actions of two major companies. In this organization are used three different purchasing tools which are used when new asset master data is wanted to input to SAP R/3- system. The aim of this thesis is to find out how much changing the user interface of one of these three e-procurement programs will affect to overall efficiency in asset accounting. As an addition will be introduced project framework which can be used in future projects and which help to avoid certain steps in the development process. At the moment data needs to be inputted manually with many useless mouse clicks and data needs to be searched from many various resources which slow down the process. Other organization has better tools at the moment than the myOrders system which is under investigation Research was started by exploring the main improvement areas. After this possible defects were traced. Suggested improvements were thought by exploring literature which has been written from usability design and research. Meanwhile also directional calculations from the benefits of the project were done alongside with the analysis of the possible risks and threats. After this NSN IT approved the changes which they thought was acceptable. The next step was to program them into tool and test them before releasing to production environment. The calculations were made also from implemented improvements and compared them to planned ones From whole project was made a framework which can be utilized also to other similar projects. The complete calculation was not possible because of time schedule of the project. Important observation in the project was that efficiency is not improved not only by changing the GUI but also improving processes without any programming. Feedback from end user should be also listened more in development process. End-user is after all the one who knows the best how the program should look like.