Giving Accounting a Second Chance Factors Influencing Returning Students to Choose Accounting

Author(s):  
Veena L. Brown ◽  
Amy C. Tegeler

This study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts’ accounting choice and contrast them with those influencing their first-degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and which traditional graduates often lack.

Author(s):  
Yali Liu ◽  
Honglin Jiang ◽  
Xiaotong Li ◽  
Xingyue Yang

Background: Acupuncture therapy has been widely applied all around the world. But there still lacks high-quality evidence to evaluate its clinical effects, safety and cost-effectiveness, which seriously restricts its further promotion and development. Acupuncture, as an operational intervention, is more complex than drug therapy. Factors involved in the acupuncture operation process, such as individual and interventional factors, may affect clinical effects. Purpose:s Through this systematic review, we attempt to analyze the current status of studies about the key factors influencing clinical effects, so as to provide evidence for the design of acupuncture studies. Methods: A literature research was conducted in six databases until May, 2020. Studies were screened and assessed by two authors independently. Data extraction was made after screening. We extracted the basic information of these studies, including publishing years and countries, population and factors influencing clinical effects.Results: Through the initial search in these six database, 6404 records were retrieved. After duplication and screening, a total of 355 studies were finally included in the qualitative analysis. About 88.5% of these studies were conducted in China with increasing number in the past decades, covering neurological disorders, orthopedic disorders, obstetrical and gynecological diseases, digestive diseases and so on; 239 studies focused on stimulus parameters which may influence effects, accounting for 67.3%, and 128, 44, 39, 32, 15, 11 studies discussed acupoints, patients’ pathological states, individual difference, psychological states, deqi, and other factors separately. Conclusion: There are more and more studies focusing on factors influencing acupuncture clinical effects, including stimulus parameters, acupoints, individual difference, patient pathological and psychological states. Based on this systematic review, several ignored factors should be considered for future researches, and more scientifically and objectively high quality evidence should also be proved.


2016 ◽  
Vol 6 (2) ◽  
pp. 88-92 ◽  
Author(s):  
Lazina Sharmin ◽  
MAK Azad Chowdhury ◽  
Soofia Khatun ◽  
Naser Ahmed

Background: Breastfeeding is the unique source of nutrition and it plays an important role in the growth, development and survival of the infants. The initiation of breastfeeding within one hour and continuation of only breast milk up to six months ensure maximum benefits. The prevalence of exclusive breastfeeding in Bangladesh is 56% which is low. We designed this study to find out the factors influencing the duration of breastfeeding in Bangladeshi population.Objective: To study the factors influencing noncompliance to exclusive breastfeeding.Materials and Methods: This cross sectional study was conducted in Dhaka Shishu Hospital during the period January to June 2011. It includes 125 infant (1–12 months)-mother pairs randomly selected from the inpatient and outpatient departments of Dhaka Shishu Hospital. Mother-infant pairs were divided into two groups based on continuation of only breastfeeding up to six months. Outcomes were compared between two groups.Results: In this study exclusive breastfeeding was found in 27.2% and nonexclusive breastfeeding was in 72.8% cases. It was found that in most cases (40%) termination of breastfeeding was at 3--4 months. The study revealed that insufficient milk production due to poor position and attachment, social factors such as influence of husband and other family members, joining to service etc act as barrier to exclusive breastfeeding. Mass media and advice from health professionals had a higher influence on lower rate of exclusive breastfeeding. Women who were multiparous, housewives were more likely to maintain optimal breastfeeding.Conclusion: The present study reveals some important factors contributing to low rate of exclusive breastfeeding in Bangladesh.J Enam Med Col 2016; 6(2): 88-92


2004 ◽  
Vol 31 (3) ◽  
pp. 339 ◽  
Author(s):  
C. Knight ◽  
T. Rogers

An eight-year study was conducted on the breeding biology of the little penguin population at Lion Island. Forwards-selection Poisson regressions were used to determine whether variables such as year, date of lay, years since banding of each parent (indicator of age) and habitat influenced the fledgling numbers and average fledgling weight for adult pairs. 'Date of lay' provided the most significant model of fledgling numbers, while 'habitat' and 'year' as single-variable models also significantly influenced fledgling numbers. 'Date of lay' provided the most significant model of average fledgling weight. Future monitoring of the Lion Island colony therefore should focus on monitoring egg laying at the start of the breeding season, and maintaining high-quality nesting habitat.


2018 ◽  
Vol 11 (2) ◽  
pp. 985-991
Author(s):  
Ahmad Fauzi ◽  
Asrafi Rizky Gatham ◽  
S. Dohar Al-Tobing ◽  
Luthfi Gatham

There are several options of surgical treatment of Hernia Nucleous Pulposus (HNP) such as discectomy and micro-endodiscectomy (MED). The fundamental differences between these procedures are the size of the incision, the discectomy procedure and the volume of disc taken. However, until now, there has not been any class 1 evidences explaining the efficacy of these procedures, and there is only a few studies about its safety and factors influencing its efficacy in treating HNP, especially in Indonesia. This study is aimed to assess clinical outcomes and safety of MED in HNP patients who underwent this procedure. Patient with HNP who underwent MED were followed prospectively in a period of January 2015 until December 2016. Clinical outcomes were evaluated by using Visual Analog Score (VAS) for assessing back pain and leg, and Oswestry Disability Index (ODI). The mean of pre-treatment score was compared with the mean of post-surgical treatment score by using paired t-test. Sampel were 78 HNP patients treated surgery. The average surgery duration (± SD) was 60 ± 17.1 minutes. The pretreatment score mean on VAS and ODI were 4.88 ± 1.10 and 35.21 ± 8.24. After surgical treatment, the VAS and ODI score obtained were significantly reduced to 1.53 ± 1.14 and 5.16 ± 5.52, respectively (p<0,001). A type of complication was observed, which was 5 (6.4%) cases of dural tear; no deficit in ankle dorsiflexion nor foot paresis were found. MED has been shown to be able to treat HNP with clinical outcomes similar to conventional open discectomy but with better levels of safety and effectiveness. However, this procedure still requires high quality randomized controlled trials studying about its efficacy and cost effectiveness in HNP treatment.


2021 ◽  
Vol 39 (No. 4) ◽  
pp. 319-328
Author(s):  
Veronika Svatošová ◽  
Petra Kosová ◽  
Zuzana Svobodová

The aim of the paper is to identify the factors influencing consumers when beer consumption and when choosing restaurants for beer consumption in the Czech Republic (CR). A partial goal was to compare preferences and factors influencing beer consumers from the Vysočina Region and the South-Moravian Region. The survey included a questionnaire survey, which 408 respondents took part in. The results showed that the most influential factors in the selection of beer for consumers are taste, a high-quality brand, and Czech production. Surprisingly, price was not found to be an influential factor in beer selection but is rather neutral. Factors that influence consumers most when choosing a restaurant for beer consumption were also identified. Consumers are most influenced by the quality of the beer on offer and the environment in which it is consumed.


1952 ◽  
Vol 15 (4) ◽  
pp. 189-192
Author(s):  
C. S. Springstead

A study was made of the factors influencing the temperature of milk delivered to Erie County, New York, processing plants under existing local conditions. One of the most interesting facts developed was that even with ideal transportation facilities there were wide changes in the temperatures of 40-quart cans of milk and these changes could be predicted for any market. It also re-emphasized that low quality milk needs lower cooling temperatures than high quality milk.


2021 ◽  
Vol 2 (5) ◽  
pp. 85-90
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  

The article is devoted to the study of the features of the application of information technologies in the banking sector, the principles of the functioning of remote banking systems. The factors influencing the development of information technologies in the banking sector are identified. Proposals for improving this area are formulated. The conclusion is made: as a result of the bank's “promotion” of high-quality products, an effective system of providing services to customers and communicating with them is formed.


2018 ◽  
Vol 98 (3) ◽  
pp. 405-415 ◽  
Author(s):  
Marta Bykowska

Fallow deer meat (venison) is a new product acquired from farm-raised and wild animals. Nowadays, people are more concerned about their health, and therefore, they search for high quality, “healthy” products. Farming of fallow deer is ecological and friendly to the environment. Animals are kept in pasture conditions which resemble their natural environment. Venison is considered healthy meat, low in fat and cholesterol, and high in protein. The aim of this review was to gather and discuss the available literature on factors influencing the quality of venison such as sex, age, slaughter method and housing system, feeding, hanging method, animal condition, muscle type, and ageing of meat, considering both farm-raised and wild fallow deer.


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