6,168 research outputs found

    Changes in Michigan's Medical Malpractice Compensation System: Do They Adequately Address the Crisis of the 1980's?

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    In 1986 the Michigan Legislature, in response to the medical malpractice liability crisis of the mid 1980's enacted several statutes which alter the state tort laws. This legislation mandates that physicians liable for malpractice must pay higher insurance premiums for their malpractice insurance coverage in subsequent years. Insurance underwriters must provide coverage to all licensed physicians at a cost based on various risk categories. Compensation paid to plaintiffs is based on economic loss not covered by collateral sources. There is a restriction on non-economic damages; limited to $225,000.Master of Public AdministrationPublic AdministrationUniversity of Michigan-Flinthttps://deepblue.lib.umich.edu/bitstream/2027.42/143440/1/Arthur.pd

    Exocentric direction judgements in computer-generated displays and actual scenes

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    One of the most remarkable perceptual properties of common experience is that the perceived shapes of known objects are constant despite movements about them which transform their projections on the retina. This perceptual ability is one aspect of shape constancy (Thouless, 1931; Metzger, 1953; Borresen and Lichte, 1962). It requires that the viewer be able to sense and discount his or her relative position and orientation with respect to a viewed object. This discounting of relative position may be derived directly from the ranging information provided from stereopsis, from motion parallax, from vestibularly sensed rotation and translation, or from corollary information associated with voluntary movement. It is argued that: (1) errors in exocentric judgements of the azimuth of a target generated on an electronic perspective display are not viewpoint-independent, but are influenced by the specific geometry of their perspective projection; (2) elimination of binocular conflict by replacing electronic displays with actual scenes eliminates a previously reported equidistance tendency in azimuth error, but the viewpoint dependence remains; (3) the pattern of exocentrically judged azimuth error in real scenes viewed with a viewing direction depressed 22 deg and rotated + or - 22 deg with respect to a reference direction could not be explained by overestimation of the depression angle, i.e., a slant overestimation

    Auditor Involvement With Law Enforcement Agencies: A Specialized Niche

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    With over 18,000 state and local law enforcement agencies in the United States, opportunities exist for auditors to assist police agencies design and implement effective and efficient procedures for control of cash and other properties. Auditor involvement can improve police performance and help maintain public confidence in the police department’s ability to serve and protect the public interest.  The article discusses how auditors can provide a valuable service to police agencies by improving the agencies’ internal control over assets entrusted to them as evidence in criminal cases or to aid in their fight against crime. It discusses the needed audit procedures for such an engagement.  The article also discusses the special audit procedures for police agencies, which are involved in the Federal Asset Forfeiture Program

    Publicity and privacy in land registration in Scotland

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    This dissertation takes two seemingly incompatible concepts, publicity and privacy, and analyses them in the context of land registration. In Scotland, generally the transfer or creation of real rights in land requires registration in the Land Register. This external act of registration meets the property law principle of publicity, which ensures third parties are protected by being able to gather information on rights which are enforceable against them. A number of reforms have been implemented recently in order to improve the fulfilment of the publicity principle and there have also been wide-ranging reforms to the law and practice of registration generally with the stated goal of improving transparency. At the same time, protection of privacy, particularly in relation to personal information, has become evermore important and is analysed as a significant aspect of personal autonomy, identity and self-determination. Recent legislation such as the Human Rights Act 1998 and the Data Protection Act 1998 have introduced a number of measures to protect against unjustified violations to privacy and the harms which can result from privacy invasions. This dissertation undertakes a detailed examination of how the publicity principle of property law and the protection of privacy can operate alongside one another in the modern land registration system of Scotland. It concludes that the publicity principle does not necessarily require unfettered public access to land information and recommends a number of law reform measures which would enhance privacy protection while still allowing for the publicity principle to be met

    Additional Certifications For CPA's: A Quality Control Issue

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    Over the last twenty years public accounting firms have started to provide additional services other than attest services and tax preparation, such as business valuations and financial planning, which can be very profitable for the firms.  However, the Certified Public Accountant (CPA) designation that has been used in many cases to market these services provides no assurance that the accountant is adequately trained in these new fields since CPA certification requires neither knowledge nor experience in these areas.  This paper reviews the services being provided by accountants and the additional professional certifications available to help accountants deliver quality services consistent with the public’s expectations of CPAs.  In addition, firms that may be thinking of expanding into new niche areas can make sure that they hire professionals or train existing staff with the appropriate credentials

    Planning For Your Second Accounting Job

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    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At most campuses public accounting firms are the most visible representative’s students encounter and these firms provide many students their internship and first full-time opportunities. Since Colleges strive to meet the needs of their customers much of the Career Planning focus is on public accounting and certification as a CPA. However, most students are faced with careers that span 40 years or more and few new graduates spend an entire career with their first employer. At some point they find themselves in the job market because of a desire to relocate, to pursue better opportunities, to achieve a better work/life balance or because of corporate reorganizations. Being in the job market with the wrong set of credentials will limit an individuals employment opportunities and lengthen the time required to find an appropriate job. To get a sense of the skills that may be in demand in the future it is helpful to know the degrees and certifications employers are looking for today. Using the on-line job search data bases in four major markets (New York City, Dallas, Los Angeles and Denver) we tabulated the credentials and advanced degrees most often referenced in employment advertisements. These four markets are each serviced by a major newspaper that provides job seekers with free on-line access to jobs advertised in their paper. In addition, these cities are located in states that have implemented the 150 hour requirement (New York and Texas) and in states that have not yet implemented the 150 hour requirement (Colorado and California). The search results can serve as a guide for students and educators who want to be aware of the most sought after credentials and certifications in the current job market. This information may be useful in curriculum decisions and career planning guidance. Information on the most sought after certifications including links to the organization that sponsors the certification, requirements of certification and experience and continuing education requirements is also provided

    Additional Certifications For CPA's: A Quality Control Issue

    Get PDF
    Over the last twenty years public accounting firms have started to provide additional services other than attest services and tax preparation, such as business valuations and financial planning, which can be very profitable for the firms.  However, the Certified Public Accountant (CPA) designation that has been used in many cases to market these services provides no assurance that the accountant is adequately trained in these new fields since CPA certification requires neither knowledge nor experience in these areas.  This paper reviews the services being provided by accountants and the additional professional certifications available to help accountants deliver quality services consistent with the public’s expectations of CPAs.  In addition, firms that may be thinking of expanding into new niche areas can make sure that they hire professionals or train existing staff with the appropriate credentials
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