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.

Influenza vaccination and peoples' knowledge and attitudes towards it: Factors that influenced influenza vaccination during the 2004--2005 influenza vaccine shortage

Influenza and pneumonia together comprise the seventh leading cause of death among adults in the U.S and were responsible for 65,163 deaths in 2003 and an average of 36,000 deaths per year in the United States from 1990 to 1999. Vaccination is efficacious and cost-effective in terms of preventing the infection and reducing both health care costs and productivity losses associated with influenza illness. The vaccine shortage of 2004–2005 resulted in a 39% decrease in the influenza vaccine supplies. During the fall of 2004, we conducted a nationwide, random-digit dialing, telephonic-interview survey of 1,202 adults aged 18 years and older to ascertain influenza vaccine knowledge, attitude and behavior. Of the 1,202 total interviewed subjects, 44.7% had received or intended to receive vaccine at the time of the survey (2004–05) and 39.6% had received the influenza vaccine the previous year (2003–04). Receipt of vaccine increased with previous receipt of the influenza vaccine (OR 13.17, 95% CI 8.65–20.08), increased motivation status (OR 7.58, 95% CI 4.03–14.25), subjective risk status (OR 3.33, 95% CI 2.23–4.97), age (OR 1.83, 95% CI 1.22–2.75) and previous receipt of the pneumococcal vaccine (OR 1.75, 95% CI 1.02–3.0). The influenza vaccine shortage of 2004–05 did not have a negative impact on the vaccination rates of study population. In addition to the increased rates, a large majority of respondents were also aware of the shortage of influenza vaccine during the 2004–05 season, about the indications for receiving the influenza vaccine, about alternative methods to prevent contracting the influenza and increased motivation to receive the vaccine. ^

Investigating the epidemic of heroin use in Dar es Salaam, Tanzania: Recognizing the issues of heroin smokers

Since heroin was introduced to East Africa during the 1980s, heroin use practices have changed rapidly in response to various internal and external pressures. The aim of this study was to identify and describe the population of heroin users and locations of heroin use in Dar es Salaam, Tanzania, in order to understand recent contexts of heroin use. The study took place between June 30 and August 19, 2011, in all three districts (Kinondoni, Ilala, and Temeke) of Dar es Salaam. We mapped sites using a Global Positioning System device, counted numbers of heroin users, and conducted informal interviews with heroin users. The mixed-methods analyses of the data included quantifying the basic demographic and aggregate information about the sites and heroin users, as well as qualitative analysis and coding of fieldnotes from observations and responses to interviews which was used to identify themes and characteristics of heroin users. ^ We identified a total of 150 sites and counted a total of 1046 male and 46 female non-injecting drug users and 78 male and 9 female injecting drug users (IDUs) of heroin. We found that social organization existed at some of the sites, with 31% (n=47) of sites reporting having a leader and 44% (n=66) of sites reporting mutual aid between users frequenting the site. We had difficulty locating IDUs and female drug users, and the majority of users we encountered were heroin smokers of kokteli, a mixture of heroin, cannabis, and/or tobacco which is smoked like a cigarette. ^ This research highlighted heroin smokers’ desire for access to drug treatment services. The current methadone-based medication assisted treatment (MAT) program is funded and operates as an HIV prevention program for IDUs to reduce HIV infection in this population and slow or stop the spread of a second wave of HIV infection in the general population. However, smokers perceived MAT to be primarily a drug use prevention or cessation program and felt unjustly neglected from the intervention, leading to a tense relationship with IDUs. From a public health standpoint, future interventions should include heroin smokers to prevent HIV transmission. ^

Optimal water allocation in shortage situations as applied to an irrigation community.

This work studies the most beneficial way of allocating water in an irrigation community in water shortage situations. Therefore, it proposes that the irrigation surface area be divided into homogeneous zones, each with a beneficial relationship with respect to the water applied. The mathematical formula that enables one to obtain the optimal quota for the users or irrigation community as a whole has been found for individual relations of a quadratic or power type, and these have yielded different and complementary characteristics. Dimensionless variables have been used to display the results, and to compare with other alternative allocation rules such as the proportional rule, referencing the situation without water restrictions. As a result, for each water shortage situation, the water that is allocated to each user is obtained, together with the losses in individual income and the losses for the community as a whole. Furthermore, a proposal is put forth for establishing the marginal benefit from the water available, which could be of interest in enabling each community to analyze whether it is in its best interest to invest in increasing the resource, or to sell the resource to other users. Finally, an example is given to demonstrate how the method works and to show that, when the differences between the production schemes are considered, the differences in benefit reduction between the proportional allocation and the optimal allocation are also sizeable. Read More: http://ascelibrary.org/doi/abs/10.1061/(ASCE)IR.1943-4774.0000667

The optimal allocation rule and the water market as the most effective tools of managing water shortage in an irrigation district

The conference program will cover all areas of environmental and resource economics, ranging from topics prevailing in the general debate, such as climate change, energy sources, water management and ecosystem services evaluation, to more specialized subjects such as biodiversity conservation or persistent organic pollutants. The congress will be held on the Faculty of Economics of the University of Girona, located in Montilivi, a city quarter situated just few minutes from the city center, conveniently connected by bus lines L8 and L11.

Randomised trial of heroin maintenance programme for addicts who fail in conventional drug treatments

Objective: To evaluate an experimental heroin maintenance programme.

Analysis of the future effects of the fuel shortage and increased small car usage upon traffic deaths and injuries. Final report. Executive summary.

Transportation Department, Office of Systems Engineering, Washington, D.C.

Nursing shortage in the hospital sector, 1982-87 : a background paper /

"December 6, 1988."

The recurrent shortage of registered nurses : a new look at the issues.

Mode of access: Internet.

Heroin users in New York, Chicago, and San Diego /

"November 1994"--Cover.

Handbook of information for physicians (M.D. and D.O.), dentists, optometrists, podiatrists, veterinarians, and pharmacists entering an agreement to practice in a shortage area.

Mode of access: Internet.

Traffic safety effects of fuel shortage and speed limits. [A bibliography].

Mode of access: Internet.

Organized crime and heroin trafficking : record of hearing V, February 20-21, 1985, Miami, Florida /

Item 851-J-3