998 resultados para Accounting plan


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Valid individualized case conceptualization methodologies, such as plan analysis, are rarely used for the psychotherapeutic treatment conceptualization and planning of bipolar affective disorder (BD), even if data do exist showing that psychotherapy interventions might be enhanced by applying such analyses for treatment planning for several groups of patients. We applied plan analysis as a research tool (Caspar, 1995) to N=30 inpatients presenting BD, who were interviewed twice. Our study aimed at producing a prototypical plan structure encompassing the most relevant data from the 30 individual case conceptualizations. Special focus was given to links with emotions and coping plans. Inter-rater reliability of these plan analyses was considered sufficient. Results suggest the presence of two subtypes based on plananalytic principles: emotion control and relationship control, along with a mixed form. These subtypes are discussed with regard to inherent plananalytic conflicts, specific emotions and coping plans, as well as symptom level and type. Finally, conclusions are drawn for enhancing psychotherapeutic practice with BD patients, based on the motive-oriented therapeutic relationship.

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This document provides design and strategies for the capital complex. Also for future physical development of the complex.

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To provide safe and modern transportation systems and services to individuals who travel in Iowa, the Iowa Department of Transportation has identified three broad-based and far-reaching strategic goals: accessibility, responsiveness and accountability. These goals are outlined in this plan, which is aligned with the Accountable Government Act. In addition, the plan specifically addresses strategic needs to serve our customers, and to respond to trends of a growing population and the ever changing need to enhance and expand Iowa's transportation systems. This plan is a living document, and therefore, will be updated periodically.

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Annual Report, Agency Performance plan

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The Iowa Department of Transportation (DOT), working closely with the Federal Aviation Administration (FAA), strives to ensure that Iowa’s system of public airports is positioned to meet the needs of businesses, residents, and visitors to our state. Airports must be accessible and positioned to safely meet different levels of aviation activity. In partnership with the FAA and various cities, counties, and airport authorities, the Iowa DOT helps to direct the systematic development of public airports. This report is a summary of a more comprehensive technical report that outlines a strategic plan for improving the performance of airports in Iowa over the next 20 years. More information on the technical report and on individual reports prepared for each of the public airports can be obtained from the Iowa DOT, Office of Aviation website at www.iawings.com. The Iowa Aviation System Plan provides the Iowa DOT with an important tool to monitor the ability of airports to meet customer needs. The plan also provides a means to measure the effects of investment on the performance of the Iowa Aviation System. Over the next 20 years, federal, state, local, and private funding will be needed to ensure that the aviation system meets goals established in this study. It is estimated that at least $821 million will be needed over the next 20 years if airports in Iowa are to respond to objectives set by the system plan. In future years, the plan will enable the Iowa DOT to measure system performance. By tracking key indicators for the airport system, it will be possible for the Iowa DOT and the FAA to formulate strategies for responding to Iowa’s air transportation needs. The Iowa Aviation System Plan provides a guide for the state and its communities to ensure that the vision established for the Iowa Aviation System can be achieved.

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The Governor and the State Workforce Development Board consider the development of this State Plan to be an on-going process. As such, the plan is not developed in a defined time frame, or with the initiation of a few planning efforts and exercises. Instead, the vision, goals, objectives, and processes defined in the plan represent the current culmination of a variety of strategic planning efforts that incorporate the Governor’s vision and goals for the State of Iowa, the Workforce Development Board’s goals and objectives, and the departmental goals of Iowa Workforce Development.

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In accordance with the Individuals with Disabilities Education Improvement Act of 2004, Iowa must have in place a Part C State Performance Plan that evaluates Iowa's efforts to implement the requirements and purposes of Part C and describes how Iowa will improve such implementation. This plan is in effect for six years and Iowa will report annually to the U.S. Department of Education on the performance of the State under this plan.

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Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.

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A report of a one year assessment of Iowa's Juvenile Courts handling of Child in Need of Assistance cases and a plan for improvement.

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A plan for improvement of Iowa's Juvenile Courts handling of Child in Need of Assistance cases. A brief report focusing on just the plan for improvement pulled from the main report: A Study of Iowa's Court Performance in Child Abuse and Neglect Cases and Plan for Improvement.

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Agency Performance Plan