Operational Improvements to the U.S. Submarine Launched Ballistic Missile Enable This Leg of the Strategic Triad to Assume the Role of the U.S. Intercontinental Ballistic Missile

Increased concern regarding water quality impacts from combined sewer overflows (CSOs) in the U.S. and elsewhere has emphasized the role of computermodeling in analyzing CSO impacts and in planning abatement measures. These measures often involve the construction of very large and costly facilities, and computer simulation during plan development is essential to cost-effective facility sizing. An effective approach to CSO system modeling focuses on detailed hydraulic simulation of the interceptor sewers in conjunction with continuous simulation of the combined sewer system to characterize CSOs and explore storage-treatment tradeoffs in planning abatement facilities. Recent advances in microcomputer hardware and software have made possible a number of new techniques which facilitate the use of computer models in CSO abatement planning.

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Do You Get What You Measure? Research Opportunities Based on the Veterans Health Administration Experience

Accounting Horizons ◽

10.2308/acch-50731 ◽

2014 ◽

Vol 28 (2) ◽

pp. 385-413 ◽

Cited By ~ 1

Author(s):

Nicole Thibodeau ◽

John Harry Evans ◽

Nandu J. Nagarajan

Keyword(s):

Healthcare Delivery ◽

Veterans Health Administration ◽

Veterans Health ◽

Health Administration ◽

Performance Incentives ◽

Healthcare Network ◽

Similar Patient ◽

Private And Public ◽

The U.S

SYNOPSIS Starting in 1995, the Veterans Health Administration (VHA) transformed a bureaucratic healthcare system into a performance-driven, patient-focused integrated healthcare network. The VHA's experience may offer lessons for private and public sector providers as the U.S. explores alternative healthcare delivery systems and payment methods. Similar patient-focused integrated systems are one of the hallmarks of the latest U.S. attempt to improve the quality and efficiency of healthcare delivery. The use of performance incentives to promote cooperation and innovation is also central to both the VHA and the U.S. reform. This study reviews the VHA's experience with an eye to identifying issues and potential research avenues for accounting researchers interested in the role of accounting information for control, coordination, and organizational change.

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Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2004.23.2.105 ◽

2004 ◽

Vol 23 (2) ◽

pp. 105-117 ◽

Cited By ~ 93

Author(s):

Vineeta D. Sharma

Keyword(s):

Research Evidence ◽

Institutional Ownership ◽

Board Of Director ◽

Composition And Structure ◽

High Incidence ◽

The Board Of Directors ◽

Director Characteristics ◽

The Relationship ◽

The U.S

Due to the high incidence of fraud in Australia, regulatory reports suggest strengthening the monitoring role of the board of directors (BOD). These reports recommend greater independence and no duality (chairperson of the BOD should not be the CEO) on the BOD. While there is no Australian evidence, research evidence in the U.S. supports these suggested reforms. It is not clear whether the research evidence observed in the U.S. will generalize to the Australian setting because of contextual differences. This study extends the U.S. findings to the Australian context and investigates the relationship between two attributes of the BOD, independence and duality, and fraud. In addition, I examine whether institutional ownership plays a role in the context of fraud. The more highly concentrated institutional ownership in Australia suggests the presence of some relationship. Using a matched sample of fraud and no-fraud firms from 1988–2000, I find that as the percentage of independent directors and the percentage of independent institutional ownership increases, the likelihood of fraud decreases. As expected, the results show a positive relationship between duality and the likelihood of fraud. These results support the call for strengthening the composition and structure of the BOD in Australia.

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