No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools, 1995–2000

2002 ◽  
Vol 17 (3) ◽  
pp. 269-287 ◽  
Author(s):  
Irvin T. Nelson ◽  
Valaria P. Vendrzyk ◽  
Jeffrey J. Quirin ◽  
Robert D. Allen
Keyword(s):  
Graduate Students ◽  
College Education ◽  
The United States ◽  
Student Characteristics ◽  
Accounting Education ◽  
Accounting Students ◽  
Full Time ◽  
Certified Public Accountant ◽  
High Level

This article presents the most recent results of an ongoing, longitudinal study of characteristics of accounting students conducted by the Federation of Schools of Accountancy (FSA). Surveys were administered to seniors and Mastera^€™s students at FSA member schools in the United States in 1995 and again in 2000. Data regarding student characteristics in 1995 and 2000 are presented. Specifically, the study contains evidence pertaining to student quality, future educational plans, career plans, plans for professional certification, extracurricular involvement, attitude toward the 150-hour requirement, and various demographic dimensions. The results of the survey do not coincide with those of other studies that have reported a decline in the quality of accounting students. On the contrary, our findings suggest that the quality of accounting students is not decreasing. Further research is necessary to more fully understand these contradictory findings and the direction and magnitude of any changes in student quality. Other findings of this study include a reversal in the gender mix of graduate students, with females now comprising the majority. More graduate students are pursuing their studies full-time. The average age of students is declining. More accounting students are interested in taking the Certified Public Accountant (CPA) exam and pursuing careers in public accounting, while interest in the Certified Management Accountant (CMA) exam and in pursuing careers in industry are declining. Both seniors and Master's students indicate a very high level of support for five or more years of college education for the CPA. Student involvement in internship programs has nearly doubled since 1995, while involvement in extracurricular organizations has dropped. These results are relevant to many currently debated topics in accounting education—including the effects of the implementation of the 150-hour rule in many states.

scholarly journals Qualitative research to explore the symptoms and impacts experienced by children with ulcerative colitis

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Jason A. Randall ◽  
Aiste Guobyte ◽  
Laure Delbecque ◽  
Louise Newton ◽  
Tara Symonds ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Ulcerative Colitis ◽  
Lived Experience ◽  
Thematic Analysis ◽  
Gastrointestinal Disease ◽  
The United States ◽  
Self Report ◽  
Related Quality ◽  
High Level

Abstract Background Ulcerative Colitis (UC) is a chronic gastrointestinal disease that often presents during one’s most productive years and is characterized by colon inflammation. Key symptoms and impacts in adults are well-known, however, experiences among pediatric populations have not been well documented. The purpose of this study was to understand the health-related quality of life and symptomatic experience of children (2–11 years) living with UC. Methods Qualitative, semi-structured face-to-face interviews were conducted. Children aged 5–11 years were interviewed, as well as their parents/caregivers in matched dyads. Parents/caregivers of children aged2–4 years were interviewed within a parent/caregiver-only cohort. All participants were recruited from the United States. Interviews were coded using thematic analysis. Results Key symptoms and impacts reflecting the lived experience of UC were identified following thematic analysis, generating a conceptual model. A total of 32 participants (20 parents/caregivers and 12 children) were interviewed. Results identified a substantial burden of UC in children. All children and parents/caregivers reported that they/their child experienced stomach/abdominal pain. Other symptoms discussed by over 75% were blood in stool, diarrhea/loose stools, stool urgency, incomplete evacuation, stool frequency, and feeling gassy/passing gas. The most frequently discussed impacts by over 75% of participants were on emotional and practical aspects, seriously affecting quality of life. Conclusions Qualitative analysis of the interviews identified a substantial burden of UC on children, with a profound impact on their lives. The symptomatic experience is reflective of adults and adolescents. A high level of agreement between parents/caregivers and children was demonstrated regarding the perception of the presence or absence of symptoms. Children aged 8–11 years showed higher levels of agreement with parents/caregivers than did younger children, indicating appropriateness of self-report of symptom data in the 8–11 years age group.

scholarly journals Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices

2017 ◽  
Vol 10 (8) ◽  
pp. 232
Author(s):  
Mahmoud Nassar ◽  
Husam Aldeen AL-Khadash
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Certified Public Accountant ◽  
Education Standards ◽  
Accounting Practice ◽  
Computer Based ◽  
Specific Material ◽  
Further Development ◽  
Public Accountant

This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.

Documenting Earthquakes in the United States of the Ionian Islands, 1815–1864

2020 ◽  
Vol 91 (5) ◽  
pp. 2554-2562 ◽  
Author(s):  
Paola Albini
Keyword(s):  
United States ◽  
Ad Hoc ◽  
The United States ◽  
Ionian Islands ◽  
Documentary Sources ◽  
Seismic Scenarios ◽  
Few Data ◽  
Earthquake Effects ◽  
High Level

Abstract The seven islands of Corfu, Paxoi, Kephalonia, Ithaca, Lefkada, Zakynthos, and Cythera (Ionian Sea, offshore western Greece) were a British protectorate with the name of “United States of the Ionian Islands” between 1815 and 1864. Although many earthquake studies have already examined the past seismicity of this area, they contain only a few data for a handful of earthquakes, for an area known to be characterized by a high level of seismicity. Against this fragmentary seismological knowledge stands a 50 yr abundant production of local documentary sources of different types and in diverse languages. For this reason and because most of the available sources had not been yet nor systematically looked into in the search for testimonies of earthquake effects, an ad hoc and comprehensive investigation was carried out. The number of records on earthquake effects is huge as well as unexpected, and the quality of the collected records is high. The 147 new macroseismic European Macroseismic Scale 1998 intensity values, accurately assigned on the basis of independent contemporary records only, are presented in the form of timelines of earthquake effects for the main towns of the four islands of Corfu, Kephalonia, Lefkada, and Zakynthos. Besides partially amending the gaps of the knowledge of these 50 yr of seismicity in the Ionian Islands, the great amount of freshly collected data suggests that historical seismological research may effectively contribute to improving the seismic scenarios of past earthquakes in many areas of the world.

Adjuncts in Higher Education in the United States

Education ◽  
2016 ◽  
Author(s):  
Tobias Hecht ◽  
Isabel Balseiro ◽  
Daniel Maxey
Keyword(s):  
Higher Education ◽  
United States ◽  
Graduate Students ◽  
Working Conditions ◽  
The United States ◽  
Full Time ◽  
Tenure Track ◽  
Advanced Degrees ◽  
International Graduate ◽  
Tier System

Although teaching remains the province of tenured and tenure-track professors in some elite colleges and universities in the United States, this arrangement is increasingly anomalous in many other institutions of higher learning. “Contingent professors” (here used interchangeably with the term “adjuncts”) refers to anyone teaching at the tertiary level who is not in the tenure stream. This entry refers principally to those with higher degrees who are paid by the course. The shift away from the tenure system may not have been as rapid as is often thought (it dates back at least some decades), but it is a sweeping change. Contingents now constitute a significant majority of academics. In 1969, over 78 percent of faculty were tenured or tenure-track; by 2009, that figure had declined to about 33 percent. Research faculty, graduate students, and postdoctoral fellows are not included in those figures; if they were, the overall representation of adjunct or contingent faculty in higher education would be considerably higher. Most contingent professors teach for a living; some may hope to land a tenure-track position. Others have full-time jobs and teach out of pleasure; yet others, having reached the end of their careers, prefer to teach at a more leisurely pace. Some do it for a short time, whereas others make a lifelong career of it. A considerable portion of non-tenured teachers in the United States are international graduate students or postdoctoral scholars, many of whom have financial, immigration, and communication challenges. What these educators have in common is that their jobs are insecure and can be terminated without review or explanation. The pay is low, sometimes close to minimum wage if examined on an hourly basis; more often than not, those paid by the course receive no benefits. Once hailed as the road to equality, higher education is now imparted in a context of stark inequity—a two-tier system in which some have a job for life, and others can be dismissed at any time. When the policy of paying faculty by the course is defended by institutional leaders, it is often with reference to the purported goal of achieving a certain nimbleness in matching the workforce with changing enrollments, the need to balance budgets, and an alleged surplus of scholars with advanced degrees. However, the inequity in pay, benefits, and working conditions is so stark that discussion of adjuncts has moved beyond the mere denunciation of their working conditions to an increased interest in improving those conditions. Nevertheless, the status of adjuncts raises many questions. How does this policy affect student learning? What does it mean that most professors now lack traditional academic protections of freedom of speech? Is it acceptable that the majority of academics are excluded from institutional decisionmaking while also lacking any clear path toward advancement on the job? Are unions addressing the needs of adjunct professors?

scholarly journals Synoptic Control of Mesoscale Precipitating Systems in the Pacific Northwest

2008 ◽  
Vol 136 (9) ◽  
pp. 3465-3476 ◽  
Author(s):  
Paul J. Roebber ◽  
Kyle L. Swanson ◽  
Jugal K. Ghorai
Keyword(s):  
Boundary Conditions ◽  
Pacific Northwest ◽  
Large Scale ◽  
Climate Modeling ◽  
The United States ◽  
Preliminary Evidence ◽  
Buffer Size ◽  
Synoptic Type ◽  
High Level

Abstract This research examines whether an adequate representation of flow features on the synoptic scale allows for the skillful inference of mesoscale precipitating systems. The focus is on the specific problem of landfalling systems on the west coast of the United States for a variety of synoptic types that lead to significant rainfall. The methodology emphasizes rigorous hypothesis testing within a controlled hindcast setting to quantify the significance of the results. The role of lateral boundary conditions is explicitly accounted for by the study. The hypotheses that (a) uncertainty in the large-scale analysis and (b) upstream buffer size have no impact on the skill of precipitation simulations are each rejected at a high level of confidence, with the results showing that mean precipitation skill is higher where low analysis uncertainty exists and for small nested grids. This indicates that an important connection exists between the quality of the synoptic information and predictability at the mesoscale in this environment, despite the absence of such information in the initialization or boundary conditions. Further, the flow-through of synoptic information strongly constrains the evolution of the mesoscale such that a small upstream buffer produces superior results consistent with the higher quality of the information crossing the boundary. Some preliminary evidence that synoptic type has an influence on precipitation skill is also found. The implications of these results for data assimilation, forecasting, and climate modeling are discussed.

Cleft and Craniofacial Team Orthodontic Care in the United States: A Survey of the ACPA

2019 ◽  
Vol 56 (7) ◽  
pp. 860-866 ◽  
Author(s):  
Nima Khavanin ◽  
Hillary Jenny ◽  
Diana S. Jodeh ◽  
Michelle A. Scott ◽  
S. Alex Rottgers ◽  
...  
Keyword(s):  
Private Practice ◽  
Skeletal Maturity ◽  
Care Service ◽  
The United States ◽  
University Hospital ◽  
Full Time ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Highly Correlated ◽  
High Level

Objective: To better understand the capacity for orthodontic care, service features, and finances among members of the American Cleft Palate-Craniofacial Association (ACPA). Design: Cross-sectional survey. Setting: ACPA-approved multidisciplinary cleft teams. Participants: Cleft team coordinators. Interventions: Coordinators were asked to complete the survey working together with their orthodontists. Main Outcome Measure: Model for orthodontic care. Results: Coordinators from 82 out of 167 teams certified by ACPA completed the survey (response rate = 49.1%). Most orthodontists were private practice volunteers (48%) followed by university/hospital employed (22.8%). Care was often delivered in community private practice facilities (44.2%) or combination of university and private practice facilities (39.0%). Half of teams reported offering presurgical infant orthopedics (PSIO), with nasoalveolar molding being the most common. Cleft/craniofacial patients typically comprise 25% or less of the orthodontists’ practices. The presence of a university/hospital-based orthodontist was associated with higher rates of offering PSIO ( P < .001) and an increased percentage dedication of their practice to cleft/craniofacial care ( P < .001). Conclusion: Orthodontic models across ACPA-certified teams are highly varied. The employment of full-time craniofacial orthodontists is less common but is highly correlated with a practice with a high percentage of cleft care and the offering of advanced services such as PSIO. Future work should focus on how to effectively promote such roles for orthodontists to ensure high-level care for cleft/craniofacial patients requiring treatment from infancy through skeletal maturity.

Spirituality, religiosity, spiritual pain, and quality of life among caregivers of Latin American patients with advanced cancer: A multicenter study.

2016 ◽  
Vol 34 (26_suppl) ◽  
pp. 245-245 ◽  
Author(s):  
Marvin Omar Delgado-Guay ◽  
Alejandra Palma ◽  
Eva Rossina Duarte ◽  
Monica Grez ◽  
Laura Tupper ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Latin American ◽  
Multicenter Study ◽  
Financial Distress ◽  
Religious Affiliation ◽  
Well Being ◽  
Full Time ◽  
Spiritual Well Being ◽  
High Level

245 Background: Caregivers of cancer patients often face physical, and psychosocial hardship. The association between spirituality (S), religiosity (R), spiritual pain (SP), coping, and quality of life (QOL) have not been well characterized. The main purpose of this multicenter study was to determine these associations among LACs. Methods: We interviewed 319 LACs at palliative care clinics in Chile, Guatemala, and the US. LACs completed FICA (S/R assessment), ESAS–FS, PSWQ (worry), B-COPE/B-R-COPE (coping), and FACIT-Sp (spiritual well-being). Results: Median age 47 y, IQR=36, 59; 231 (73%) female, 207 (66%) married, 194 (61%) Catholic, 90 (28%) Non-Catholic Christian, 10 (3%) non-religious affiliation. Relationship: 111 (35%) spouses, 102 (32.5%) children, 31 (10%) siblings, 21 (7%) parents, and 59 (19%) others. 103 (32%) worked full-time, 38 (12%) worked-part-time, 96 (30%) homemaker, and 29 (9%) retired. 278 (92%) considered themselves moderately/highly spiritual and 75% moderately/highly religious, median: 8 (IQR: 6, 9) and 6 (4, 8) respectively. Median importance of S/R in their life was 10 (IQR: 7-10). The frequency and associations among the importance of S/R and different items were as follows: S/R is a source of strength and comfort (98%, r = 0.71; p < 0.0001), helps them to cope with patients’ illness (98%, r = 0.65; p < 0.0001). 44% of LACs reported that their spiritual/religious needs had not been supported by the medical team. 243/301 (81%) of LACs reported spiritual pain (median 6; IQR: 2-9). Spiritual pain significantly correlated with worse pain (r = 0.42, p < 0.0001), fatigue (r = 0.34, p < 0.0001), depression (r = 0.46, p < 0.0001), anxiety (r = 0.48, p < 0.0001), financial distress (r = 0.36, p < 0.0001), well-being (r = 0.3, p < 0.0001), worry (r = 0.42, p < 0.001), denial (r = 0.3, p < 0.0001), behavioral disengagement (r = 0.3, p < 0.0001), FACIT-sp (r = -0.18, p = 0.002), negative religious coping (r = 0.35, p < 0.0001). Conclusions: LACs report high level and importance of S/R in dealing with the patient’s illness and low level of S/R support from clinicians. 81% of LACs expressed spiritual pain that impacts their own symptoms, coping, and QOL. More research is needed.

Engaging the Adult Learner Through Graduate Learning Communities

2012 ◽  
pp. 247-265
Author(s):  
Ellen Reames ◽  
Maria Martinez Witte ◽  
Marcus Howell
Keyword(s):  
United States ◽  
Graduate Students ◽  
Adult Learners ◽  
Learning Communities ◽  
Adult Learner ◽  
College Education ◽  
The United States ◽  
International Level ◽  
Graduate Degrees ◽  
Changing Demographics

Providing a college education is important to the advancement of the United States and at the international level. A highly competitive 21st century workforce is in demand, and there is an increased need for graduate degrees but the adult learners and the learning venues are changing dramatically. This chapter addresses the need for graduate education, the trends and changing demographics of adult learners or graduate students, and the use of graduate learning communities to satisfy the changing needs of those served by colleges and universities.

Developing Capability for a Continuous Improvement Culture in Petroleum Development Oman PDO

2021 ◽  
Author(s):  
Wayne Bryant ◽  
Zaaima Ghafri ◽  
Ahmed Salmi ◽  
Zeyana Yazeedi ◽  
Christopher Bell
Keyword(s):  
Continuous Improvement ◽  
Deliberate Practice ◽  
Development Program ◽  
Step Change ◽  
Full Time ◽  
Business Sector ◽  
High Potentials ◽  
High Level ◽  
Petroleum Development

Abstract Objectives/Scope To highlight at a high level the successful method of building Continuous Improvement (CI) competence Pan Petroleum Development Oman (PDO) and the different pathways used to engage everyone at every level of the organization circa. 10,000 people as part of PDO transformation to a Continuous Improvement organization Methods, Procedures, Process PDO is developing a CI culture through 2 pathways, CI Professional & CI Generalist. CI Professionals, limited to 50 high potentials, spend 3 years full time developing CI competence to a level they can coach autonomously in the business. CI Generalists build CI skills though training and deliberate practice becoming Lean Practitioners, Lean Managers and Practical Problem Solving (PPS) practitioners & facilitators. Results, Observations, Conclusions A CI function has been created to own the development of staff, standards, and deployment. Having quarterly competence development reviews for CI Professionals, to discuss and monitor progress and establish goals for the next quarter have resulted in a step change in speed and quality of development. We have had 100+ CI Coaches through the development program as of July 2021, either returning to the business to germinate CI in their new teams or developing further to become a career CI specialist. Developing the CI competences for CI Generalist has seen an explosion in ideas circa 10,000 with 500 teams practicing CI Fundamentals, 200+ qualified PPS facilitators & 250+ Lean managers coaching in the business. Benefits to date include circa 150K M3 production gain and many millions saved from the budget. Observation is we are developing autonomous teams able to solve problems for themselves resulting in an engaged workforce:- Improving today for a better tomorrow. Sponsorship from the top is the imperative ingredient for success. Engagement of the workforce from the bottom up, staff doing the work, creates the momentum required to make a CI transformation successful. Novel, Additive Information Holistically the approach used can be transferred to any other business and although tailored for PDO is business/sector is agnostic. The coaches who have graduated through our internal certification can and are applying Continuous Improvement in our business and externally in other organizations. Looking to the future we can partner with universities to have Continuous Improvement as part of the curriculum either as modules or a whole syllabus.

scholarly journals Information Technology (IT) Competencies Desired in New Accounting Graduates: A Survey in Jordanian Business Environment

2017 ◽  
Vol 12 (5) ◽  
pp. 202 ◽  
Author(s):  
Suleiman Mustafa EL-dalahmeh
Keyword(s):  
Information Technology ◽  
Business Environment ◽  
Accounting Education ◽  
Accounting Students ◽  
Continuous Change ◽  
Wide Range ◽  
Accounting Software ◽  
High Level ◽  
It Knowledge ◽  
Accounting Graduates

Accounting and information technology are closely related for many decades. Accounting was the domain of business that first adopted IT and made an extensive use of it. Nowadays the IT competencies desired by accountants were under a continuous change and evolution. Modern accountants are expected to have a high level of IT knowledge and skills and towards that direction the curriculum in accounting education have to adopt a wide range of modules in order to provide accounting students with the required competencies. The paper presents the results of a survey in Jordanian business environment regarding technological skills desired in new accounting graduates. The questions related to computer skills desired in new accounting graduates showed that spreadsheet knowledge was the most desired followed by accounting software, for casting packages as well as all the skills mentioned in the questionnaire ranged between the importance degree is very high and high.

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