scholarly journals Margarets Garden Shoppe: A Realistic Simulation Of Accounting For Small Entities

2008 ◽  
Vol 4 (3) ◽  
pp. 15-24
Author(s):  
Andrew D. Schiff ◽  
Margaret C. Smith
Keyword(s):  
Small Businesses ◽  
Professional Staff ◽  
Ease Of Use ◽  
Staff Members ◽  
Cpa Firms ◽  
Unique Experience ◽  
Primary Focus ◽  
Accounting Graduates ◽  
Staff Accountants

According to the American Institute of CPAs, over 58% of new accounting graduates hired by CPA firms join those with fewer than 50 professional staff members, and over 38% join CPA firms with fewer than 10 professional staff members [AICPA, 2005]. Many of these regional and local firms provide accounting services to small business clients, whose accounting needs can differ significantly from those of larger organizations that are the primary focus of most textbooks. Exposure to the unique requirements of smaller businesses can improve the ability of new staff accountants to serve these entities accurately and efficiently, thereby reducing budget overruns and client complaints. This case study, which is based on 15 years of accounting and consulting experience, provides a unique experience in that it emphasizes the source documents, transactions and unique accounting needs of small businesses. It has been classroom-tested for accuracy and ease of use, and is suitable for principles, systems and first intermediate courses in accounting.

scholarly journals Data Recording in Performance Management

2016 ◽  
Vol 38 (2) ◽  
pp. 190-204 ◽  
Author(s):  
Signe Groth Andersson ◽  
Verner Denvall
Keyword(s):  
Performance Management ◽  
Social Service ◽  
Professional Staff ◽  
Performance Data ◽  
Frontline Staff ◽  
Staff Members ◽  
Service Staff ◽  
Public Sector Organizations

In recent years, performance management (PM) has become a buzzword in public sector organizations. Well-functioning PM systems rely on valid performance data, but critics point out that conflicting rationale or logic among professional staff in recording information can undermine the quality of the data. Based on a case study of social service staff members, the authors explore three recording logics. The findings reveal a complexity of recording behavior and show how frontline staff shift between recording logics according to the situation. The actual data recordings depend not only on the overall logic but also on factors such as attitudes, assumptions, and motives. The authors suggest that shifting recording logics weaken the validity of performance data. These shifts undermine the idea of PM as a trustworthy strategy to bridge the gap between professional and managerial staff, as well as the possibility of a well-informed management.

Sugar factory audits, debottlenecking and efficiency improvement

2020 ◽  
pp. 607-612
Author(s):  
Bernard Coûteaux
Keyword(s):  
Evaluation Method ◽  
Predictive Modelling ◽  
Cane Sugar ◽  
Sugar Factory ◽  
Low Energy Consumption ◽  
Process Simulations ◽  
Capital Efficiency ◽  
Potential Improvement ◽  
Primary Focus

This paper elaborates on the key solutions offered by De Smet Engineers & Contractors (DSEC) to optimize the efficiency of cane sugar producing and processing facilities. In order to meet customer needs, DSEC offers proprietary predictive models built using the latest versions of specialized software. These models allow factory managers to envision the whole picture of increased operational and capital efficiency before it becomes reality. An integrated energy model and the CAPEX/OPEX evaluation method are discussed as ways to estimate and optimize costs, both for new greenfield projects and revamping of existing factories. The models demonstrate that factory capacities can be successfully increased using equipment that is already available. Special attention is paid to crystallization and centrifugation process simulations and the potential improvement of the global energy balance. One case study shows the transformation of a beet sugar factory into a refinery to process raw cane sugar after beet crop season and the second case shows the integration of a refinery into a cane sugar factory. The primary focus of the article is optimization of the technological process through predictive modelling. DSEC’s suggested solutions, which lead to great improvements in a plant’s efficiency and its ability to obtain very low energy consumption, are discussed.

Reflection on Learner-Led Study Abroad Events in a SAC from Three Perspectives: A Learner, an Administrative Staff Member, and an Advisor

Relay Journal ◽  
2020 ◽  
pp. 66-79
Author(s):  
Mizuki Shibata ◽  
Chihiro Hayashi ◽  
Yuri Imamura
Keyword(s):  
Study Abroad ◽  
Language Learning ◽  
Support System ◽  
Staff Member ◽  
Administrative Staff ◽  
Multiple Reflections ◽  
Learning Space ◽  
Japanese University ◽  
Staff Members

This paper reports on a case study of learner-led study-abroad events in the language learning space at a Japanese University. We present multiple reflections on the events from different perspectives: the event organizer (student), an administrative staff member, and a learning advisor working at the center. We also introduce the support system that a group of administrative staff members and learning advisors are in charge of helping learners to hold their events. Moreover, throughout our reflections, several factors that made the learner-led study-abroad events sustainable and successful are demonstrated.

scholarly journals Qualitative Fire Vulnerability Assessments for Museums and Their Collections: A Case Study from Kosovo

Fire ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Charlotte Fafet ◽  
Erinë Mulolli Zajmi
Keyword(s):  
Cultural Heritage ◽  
Fire Suppression ◽  
Mitigation Measures ◽  
Risk Awareness ◽  
Staff Members ◽  
Heritage Sites ◽  
Vulnerability Assessments ◽  
Suppression Systems ◽  
Simulation Exercises

Fires are among the most frequently recurring hazards affecting museums and cultural heritage sites. The fires of the National Museum of Brazil in 2018 and of Notre Dame de Paris in 2019 showed that the consequences of such events can be heavy and lead to irreversible heritage losses. In Kosovo, few studies were made about the risks that can affect cultural heritage sites. A project led by the NGO Kosovo Foundation for Cultural Heritage without Borders (CHwB Kosova) in 2018 explored the most prevalent risks for the cultural heritage sites of the country and highlighted fire as a predominant risk in Kosovo. In order to better understand it, vulnerability assessments were conducted in several museums in Kosovo. Data were collected through field visits in the different museums, in which interviews with staff members as well as observations were conducted. The aim of this paper is to present the main results of the fire vulnerability assessments conducted in Kosovo’s museums in 2018. An important aspect of this project is the approach to collect information in data-scarce environments. It is believed that the questionnaires used to lead interviews with museums’ staff members could help other practitioners to collect data in such contexts and evaluate more easily the risk of fire for the museums and their collections. In the context of Kosovo, one of the main findings is the identification and prioritisation of measures to ensure better protection of Kosovar museums. Structural mitigation measures such as alarm and fire suppression systems are not the only elements necessary to improve the resilience of Kosovar museums to fire. Indeed, the promotion of risk awareness, the training of staff members and the realisation of crisis simulation exercises are just as important in order to prevent and detect a fire, and above all, to respond quickly and accurately if a fire occurs.

Habemus Corpora: Reapproaching Philological Problems in the Age of ‘Big’ Data

2021 ◽  
Vol 139 (1) ◽  
pp. 94-127
Author(s):  
Mark Faulkner
Keyword(s):  
Big Data ◽  
Old English ◽  
English Language ◽  
Historical Research ◽  
British Library ◽  
New Techniques ◽  
Major Task ◽  
New Methodologies ◽  
Primary Focus

Abstract This paper demonstrates the potential of new methodologies for using existing corpora of medieval English to better contextualise linguistic variants, a major task of philology and a key underpinning of our ability to answer major literary-historical questions, such as when, where and to what purpose medieval texts and manuscripts were produced. The primary focus of the article is the assistance these methods can offer in dating the composition of texts, which it illustrates with a case study of the “Old” English Life of St Neot, uniquely preserved in the mid-twelfth-century South-Eastern homiliary, London, British Library, Cotton Vespasian D.xiv, fols. 4–169. While the Life has recently been dated around 1100, examining its orthography, lexis, syntax and style alongside that of all other English-language texts surviving from before 1150 using new techniques for searching the Dictionary of Old English Corpus suggests it is very unlikely to be this late. The article closes with some reflections on what book-historical research should prioritise as it further evolves into the digital age.

The Role of Satisfaction and Ease of Use on User Attitudes of E-Learning: Case Study MI Mumtaza

2020 ◽  
Author(s):  
Sururin ◽  
Munzier Suparta ◽  
Herlino Nanang ◽  
Amelia Zakiyyatun Nufus ◽  
Kamarusdiana ◽  
...  
Keyword(s):  
Ease Of Use ◽  
User Attitudes ◽  
E Learning

A Qualitative Case Study of Exemplary Principal Leadership in the United States Virgin Islands: An Application of Kouzes and Posner’s Five Practices of Exemplary Leadership

2021 ◽  
pp. 194277512199005
Author(s):  
Suetania Emmanuel ◽  
Clinton A. Valley
Keyword(s):  
United States ◽  
Principal Leadership ◽  
Qualitative Case Study ◽  
United States Virgin Islands ◽  
The United States ◽  
Virgin Islands ◽  
Staff Members ◽  
Exemplary Leadership ◽  
Five Practices

Effective leadership is foundational to the success of all organizations. This qualitative case study aimed to explore exemplary principal leadership in the United States Virgin Islands (USVI). The study was based on Kouzes and Posner’s model of exemplary leadership. Interviews were held with school principals, teachers, and nonteaching staff members in three schools in USVI. The principal leaders in the USVI were found to exhibit the five practices of exemplary leadership as postulated by Kouzes and Posner. The study recommends that the Education department in USVI should develop guidelines and professional development opportunities to enhance exemplary leadership practices among principals.

A clash with volunteer tourists? An extreme case study in Guatemala

2015 ◽  
Vol 7 (2) ◽  
pp. 189-200 ◽  
Author(s):  
Ferdi R.M. Klaver
Keyword(s):  
Extreme Case ◽  
Host Community ◽  
Cultural Dimension ◽  
Content Type ◽  
Governmental Organization ◽  
Volunteer Organization ◽  
Staff Members ◽  
New Concepts ◽  
Volunteer Organizations

Purpose – The purpose of this paper is to examine value change and changed consciousness with reference to three projects operated by a Guatemalan volunteer organization. Design/methodology/approach – An extreme case field study design is used. It was extreme in terms of Hofstede’s cultural dimension individualism versus collectivism. Semi-structural interviews were held with 28 staff members in local projects, 43 volunteer tourists and the Guatemalan Country Manager. Two tests to measure cultural psychological concepts were held with 151 children (M = 12.26, SD = 2.96) and the volunteer tourists (M = 25.54 years old, SD = 13.07 years). Finally, an ethnographical analysis was made through volunteering at each of the three projects for one month. Findings – All but two volunteer tourists had positive volunteer experiences. The culture clash did not influence the positive experience of each other, but neither did value exchange occur. Research limitations/implications – It is crucial for volunteer tourists to address the needs of the host community, for the volunteer organization to offer projects wherein people really are in need and for researchers, media and non-governmental organization watchers to generate more transparency at the volunteer organizations. Originality/value – This paper focuses on all stakeholders in relation to the volunteering experience. More specifically, it focuses on the cultural differences of stakeholders to examine the relative influence on volunteering. Furthermore, this paper introduces new concepts like the hidden fact and awareness change.

RPPAware: A software suite to preprocess, analyze and visualize reverse phase protein array data

2018 ◽  
Vol 16 (03) ◽  
pp. 1850001 ◽  
Author(s):  
A. Ranjitha Dhanasekaran ◽  
Katheleen J. Gardiner
Keyword(s):  
Brain Regions ◽  
Large Datasets ◽  
Ease Of Use ◽  
Statistical Features ◽  
Software Suite ◽  
Reverse Phase ◽  
High Throughput Technology ◽  
Phase Protein ◽  
Biological Discovery

Reverse Phase Protein Arrays (RPPA) is a high-throughput technology used to profile levels of protein expression. Handling the large datasets generated by RPPA can be facilitated by appropriate software tools. Here, we describe RPPAware, a free and intuitive software suite that was developed specifically for analysis and visualization of RPPA data. RPPAware is a portable tool that requires no installation and was built using Java. Many modules of the tool invoke R to utilize the statistical features. To demonstrate the utility of RPPAware, data generated from screening brain regions of a mouse model of Down syndrome with 62 antibodies were used as a case study. The ease of use and efficiency of RPPAware can accelerate data analysis to facilitate biological discovery. RPPAware 1.0 is freely available under GNU General Public License from the project website at http://downsyndrome.ucdenver.edu/iddrc/rppaware/home.htm along with a full documentation of the tool.

Sign in / Sign up

Export Citation Format

Share Document