The impact of Blue Cross reimbursement on hospital accounting in Massachusetts

(M.B.A

Unvalidated Cerebrospinal Fluid Pressure Equations Should Not Be Used For Research

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Imperial connection? Contrasting accounting practices in the coal mines of north-east England and Nova Scotia, 1825-1900

The archives of the General Mining Association (GMA), a London-based enterprise with substantial holdings in the Nova Scotian coal-mining industry during the 19th century, are investigated in this paper. The historical record was examined with particular reference to the degree to which industrial costing techniques were transplanted via engineers/managers within the British Empire. The findings support the hypothesis that linkages to Newcastle were evident in Canadian coal mining, but that the accounting emphases differed somewhat between the two locales. In Nova Scotia, there was a great attention to day-to-day expense control. A similar concern was apparent also in the North-East of England, but here there appeared the additional sophistications of costing capital improvement projects and estimating the profitabil­ity of new workings. With regard to labor, the managers of the GMA\u27s Canadian operations, like their counterparts in the North-East Coalfield, seemed disinterested in tracking the efficiency and productivity of individual miners. We hypothesize that this inattention typified an environment wherein labor was scarce and employment alternatives existed for the work force

Accounting, coercion and social control during apprenticeship: Converting slave workers to wage workers in the British West Indies, c1834-1838

The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police work arrangements rather than to induce ap­prentices to become willing workers. This post-emancipation, pre­industrial formalization of punishment, valuation, and task systems furnish powerful insights into the extent of accountancy\u27s role in sustaining Caribbean slave regimes

The alumni narrative of the connection between university skills and knowledge, and industry: An ‘outside-in’ understanding

[EN] This study takes an ‘outside-in’ approach by exploring the narratives of university alumni working in industry. The aim of the study is to understand how engaging with industry alumni supports and informs graduate skills and knowledge needed for future employability, and university career/future focused curriculum design. To achieve the aim, the study adopted an Appreciative Inquiry approach to guide a series of n=8 depth interviews recorded in a digital video format. This approach provided alumni with a platform to construct their unique professional narratives in a manner that was relatable and engaging to students, and that universities could use as an educational tool. Data from the interviews resulted in three main themes: 1) the necessity of soft-skills and work experience, 2) the importance of resilience, and 3) the willingness to constantly learn. Theoretically, the findings contribute externally validated support and extension of important and desirable graduate attributes, providing evidence for informing and extending career/future focused curriculum design. Practically, the findings provide students and universities with professional confirmation and foresight of the skills and knowledge needed to transition and navigate the professional workforce, along with an educational tool to implement into curriculum.Fleischman, D.; English, P. (2019). The alumni narrative of the connection between university skills and knowledge, and industry: An ‘outside-in’ understanding. En HEAD'19. 5th International Conference on Higher Education Advances. Editorial Universitat Politècnica de València. 379-386. https://doi.org/10.4995/HEAD19.2019.9347OCS37938

Professional ecological knowledge: an unrecognized knowledge domain within natural resource management

Successful natural resource management is dependent on effective knowledge exchange and utilization. Local/traditional/indigenous knowledge derived from place-based experience and scientific knowledge generated by systematic inquiry are the most commonly recognized knowledge domains. However, we propose that many natural resource decisions are not based on local or scientific knowledge, but rather on a little recognized domain that we term professional ecological knowledge (PEK). Professional ecological knowledge is founded upon codification of broad ecological principles, but not necessarily scientific evidence, to legitimize agency programs, support operational efficiency, and encourage user compliance. However, in spite of these benefits, PEK may reduce program effectiveness by inhibiting the exchange of local and scientific knowledge and minimizing the development of evidence-based conservation. We describe what we consider to be common facets of PEK through case studies examining the sources of knowledge utilized by forestry agencies in India and by rangeland conservation programs of the USDA Natural Resource Conservation Service. Three propositions are presented regarding the origins and continued existence of PEK: (1) minimal information feedbacks regarding the efficacy of agency programs contributes to development of PEK; (2) a narrow scientific agenda and a perception that most scientific knowledge is not relevant to management decisions encourages a divide between scientists and managers; and (3) political interests often benefit from existing applications of PEK. By calling attention to the existence of PEK as a distinctive knowledge domain, we aim to encourage more explicit and critical consideration of the origins of knowledge used in environmental decision making. Explicit recognition of PEK may provide greater understanding of the dynamics of knowledge exchange and decision making in natural resource management

Game changer—talent transfer pathways in sport: a systematic review

Research questionTalent transfer, an accelerated sport pathway to expertise, holds considerable appeal for sports organisations. As an emerging area of academic research across a range of sport disciplines, there is opportunity for to advance knowledge and practice. This review aimed to (a) explore how talent transfer has been defined, to develop a synthesised definition; (b) systematically identify the factors that influence talent transfer; and (c) investigate how theory underpins and enhances understanding of talent transfer.Research methodsA systematic review was conducted of 12 peer-reviewed journal articles on talent transfer using the PRISMA approach.Results and findingsAiming for a comprehensive, multidisciplinary perspective, the results: introduce a clear, synthesised conceptualisation of talent transfer as an accelerated sport pathway in which a highly trained athlete in one sport (donor sport), transitions to a new sport (recipient sport) with the potential of achieving high-performance success; systematically map influencing factors; and outline considered theories. Factors influencing talent transfer span individual, task-related, and environmental constraints. The review exposes a scarcity of theoretical foundation in current research, suggesting ecological dynamics as a promising approach to advance research and practice.ImplicationsPractical and theoretical implications arise, emphasising the usefulness of a synthesised definition and a multifactorial approach for designing, implementing, evaluating, and researching talent transfer pathways. This benefits sports administrators, managers, and researchers

Problems in CSF and Ophthalmic Disease Research

There has been significant interest and progress in the understanding of cerebrospinal fluid pressure and its relationship to glaucoma and other ophthalmic diseases. However, just as every physiologic fluid pressure fluctuates, cerebrospinal fluid pressure (CSFP) is similarly dynamic. Coupling this with the difficulty in measuring the pressure, there are many obstacles in furthering this field of study. This review highlights some of the difficulties in CSFP research, including fluid compartmentalization, estimation equations, and pressure fluctuation. Keeping these limitations in mind will hopefully improve the quality and context of this burgeoning field