The employers’ priorities : vocational skills and capabilities for management accountants

There has been increasing pressure on the providers of higher education to align courses with the needs of employers. Surveys have documented the importance of developing a broad range of vocational skills. However, priorities must be established, based on the demands of the workplace, within this identified skills gap. The first section of this paper identifies the need for the development of vocational skills in general, and then specifically in the area of management accounting. The second section presents the views of employers of management accountants on the relative importance of a specified set of vocational skills, and the level of these skills exhibited by graduates and recently qualified management accountants. These measures are then combined in a ‘weighted importance indicator’ to indicate the skills that are most in need of development

Accounting for information: Information and knowledge in the annual reports of FTSE 100 companies

The purpose of this study was to assess the ways in which a sample group of companies discuss information and knowledge. Quantitative and qualitative content analyses were used to survey the way that companies present and value information and knowledge, based on the annual reports of the FTSE 100, the United Kingdom's largest publicly-listed companies. A novel content analysis approach is used, based on a set of categories proposed by Oppenheim, Stenson and Wilson. Many of the companies analysed made explicit the importance of information and knowledge, through either discussion in the text of the annual report or through an attempt to assign a monetary value to information assets. Where the importance of information and knowledge was not made explicit, the study revealed links between successful performance and effective use of information assets. Different categories of information assets were identified within the annual reports. Conclusions drawn from the analysis include that information and knowledge are demonstrably important to FTSE 100 companies, although the specific term “knowledge” does not appear to have a special significance in the companies’ lexicon; and that certain sectors, such as General Financial, General Retail, Travel & Leisure, Mining, Aerospace & Defence and Software & Computer Services, mention information and knowledge more than others

Evaluating the Sustainability of a Small-Scale Low-Input Organic Vegetable Supply System in the United Kingdom

www.mdpi.com/journal/sustainabilit

The impact of pesticide suicide on the geographic distribution of suicide in Taiwan: a spatial analysis

<p>Abstract</p> <p>Background</p> <p>Pesticide self-poisoning is the most commonly used suicide method worldwide, but few studies have investigated the national epidemiology of pesticide suicide in countries where it is a major public health problem. This study aims to investigate geographic variations in pesticide suicide and their impact on the spatial distribution of suicide in Taiwan.</p> <p>Methods</p> <p>Smoothed standardized mortality ratios for pesticide suicide (2002-2009) were mapped across Taiwan's 358 districts (median population aged 15 or above = 27 000), and their associations with the size of agricultural workforce were investigated using Bayesian hierarchical models.</p> <p>Results</p> <p>In 2002-2009 pesticide poisoning was the third most common suicide method in Taiwan, accounting for 13.6% (4913/36 110) of all suicides. Rates were higher in agricultural East and Central Taiwan and lower in major cities. Almost half (47%) of all pesticide suicides occurred in areas where only 13% of Taiwan's population lived. The geographic distribution of overall suicides was more similar to that of pesticide suicides than non-pesticide suicides. Rural-urban differences in suicide were mostly due to pesticide suicide. Areas where a higher proportion of people worked in agriculture showed higher pesticide suicide rates (adjusted rate ratio [ARR] per standard deviation increase in the proportion of agricultural workers = 1.58, 95% Credible Interval [CrI] 1.44-1.74) and overall suicide rates (ARR = 1.06, 95% CrI 1.03-1.10) but lower non-pesticide suicide rates (ARR = 0.91, 95% CrI 0.87-0.95).</p> <p>Conclusion</p> <p>Easy access to pesticides appears to influence the geographic distribution of suicide in Taiwan, highlighting the potential benefits of targeted prevention strategies such as restricting access to highly toxic pesticides.</p

Management review guide : a do-it-yourself practice analysis

https://egrove.olemiss.edu/aicpa_guides/1476/thumbnail.jp

Acceptance of shari?ah-compliant precious metal-backed cryptocurrency as an alternative currency: an empirical validation of adoption of innovation theory

In the crypto world, there is a proverbial (and literal) gold rush now occurring. Currently, more than 37 gold-backed cryptocurrency companies have now emerged. Interestingly, some of them also claim to be Sharīʿah-compliant. Introducing precious metal-backed cryptocurrencies is perceived to be an innovation among global payment systems, hampered in part by lack of supporting empirical evidence. Therefore, this research investigates potential users' tendency to adopt a Sharīʿah-compliant precious metal-backed cryptocurrency. As such, this study adopts an extended adoption model, which consists of eight factors. Partial least squares structural equation modeling (PLS-SEM) analysis was conducted on data elicited from economic active residents in Klang Valley from questionnaires. Overall, it was found six out of the eight constructs specified to influence the adoption of precious metal-backed cryptocurrency were statistically significant where 54.5% of the variation in adoption of PMBC can be explained by the structure model provided by this research. It was also found 63.55% of the respondents are willing to adopt precious metal-backed cryptocurrency in their future transactions

Observations on the changing language of accounting

The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics, and by placing greater emphasis on mechanisms of and motivations for change. Particular emphasis is placed on the need to verbalize new concepts, and sociocultural change. The latter is illustrated with examples from the development of accounting as an occupational interest group, and the adoption of Anglo-American accounting terminology and culture. The article concludes that language change in accounting, including transmission between languages and cultures, can inform accounting historians about the transfer of technical developments, as well as about socio-economic, political or ideological processes, power relationships, and the importance of terminology in jurisdictional disputes

Racial, Gender, and Professional Diversification in the Forest Service from 1983 to 1992

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72604/1/j.1541-0072.1995.tb01744.x.pd

Federalism and Entrepreneurship: Explaining American and Canadian Innovation in Pollution Prevention and Regulatory Integration

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72611/1/j.1541-0072.1999.tb01969.x.pd