3,883 research outputs found

    The Defense Mapping Agency's Navigation Information Network

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    More than a decade ago, the Defense Mapping Agency made a commitment to improve the means of processing, managing, eind producing navigation safety publications and information using automation to the fullest extent possible. As the present Automated Notice to Mariners System (ANMS) developed and matured, it became apparent that the future of dissemination of these data lay in telecommunications, thus the creation of the Navigation Information Network (NAV1NFONET). This paper will review the history, design, and use of the ANMS and then discuss the present and future utility of the NAVINFONET. As the age of the Electronic Chart Display and Information System (ECDIS) approaches reality, the potential of the NAVINFONET as the only functional existing system to support corrections to ECDIS at sea may well prove its greatest value. In the interim, its worth is proven daily by the myriad of users who seek up-to-date marine safety information to correct their charts and publications far in advance of receipt of the printed word through the mails

    Using Accounting Metrics As Performance Measures To Assess The Impact Of Information Technology Outsourcing On Manufacturing And Service Firms

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    This study focuses on the information technology (IT) outsourcing decision and asks whether reported financial statement data can measure short-term financial effects of the IT outsourcing decision and thus add to the literature on the benefits of outsourcing. In this study we used accounting metrics derived from archival financial data to assess the impact of IT outsourcing on firms’ performance measures. In the sample of 79 firms from 1986 to 2009, there were 45 firms in the manufacturing sector and 34 firms in the service sector. The comparative study between manufacturing and service sectors will help identify where the higher potential of outsourcing impact lies. Firms’ performance is measured over a two-year period, one year before and one year after outsourcing decisions were made. For performance measures, we used cost efficiency, productivity, profitability, growth, cash management, and market ratio metrics. Using accounting metrics we show that IT outsourcing has a favorable short-term impact on manufacturing firms’ cost efficiency, productivity, and cash management. At the same time outsourcing the IT function has little favorable impact on service firms’ short-term performance measures

    Developing and Assessing Wellbeing in the Accounting Curriculum

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    Convergence in Nitrogen Deposition and Cryptic Isotopic Variation Across Urban and Agricultural Valleys in Northern Utah

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    The extent to which atmospheric nitrogen (N) deposition reflects land use differences and biogenic versus fossil fuel reactive N sources remains unclear yet represents a critical uncertainty in ecosystem N budgets. We compared N concentrations and isotopes in precipitation-event bulk (wet + dry) deposition across nearby valleys in northern Utah with contrasting land use (highly urban versus intensive agriculture/low-density urban). We predicted greater nitrate (NO3−) versus ammonium (NH4+) and higher δ15N of NO3− and NH4+ in urban valley sites. Contrary to expectations, annual N deposition (3.5–5.1 kg N ha−1 yr−1) and inorganic N concentrations were similar within and between valleys. Significant summertime decreases in δ15N of NO3− possibly reflected increasing biogenic emissions in the agricultural valley. Organic N was a relatively minor component of deposition (~13%). Nearby paired wildland sites had similar bulk deposition N concentrations as the urban and agricultural sites. Weighted bulk deposition δ15N was similar to natural ecosystems (−0.6 ± 0.7‰). Fine atmospheric particulate matter (PM2.5) had consistently high values of bulk δ15N (15.6 ± 1.4‰), δ15N in NH4+ (22.5 ± 1.6‰), and NO3− (8.8 ± 0.7‰), consistent with equilibrium fractionation with gaseous species. The δ15N in bulk deposition NH4+ varied by more than 40‰, and spatial variation in δ15N within storms exceeded 10‰. Sporadically high values of δ15N were thus consistent with increased particulate N contributions as well as potential N source variation. Despite large differences in reactive N sources, urban and agricultural landscapes are not always strongly reflected in the composition and fluxes of local N deposition—an important consideration for regional-scale ecosystem models

    Walmart Impact on the Finance and Insurance Industry

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    Purpose This paper investigates the effect of Walmart presence on professional service firms within the finance and insurance sector. This paper also discusses the finance and insurance industry’s place within the Walmart ripple effect—changed retail sector leads to changed professional support services resulting in altered levels of social capital within the community. Design/Methodology The study uses county-level data from the state of Nebraska to examine the relationship between cumulative Walmart exposure and the number of firms, number of employees, and payroll levels within the finance and insurance (F&I) sector. These same variables are also investigated within two specific F&I industries—insurance and banking. Findings The study documents a negative association between cumulative Walmart presence and the number of employees in the finance and insurance industry and a positive relationship between Walmart exposure and F&I payroll levels. The insurance industry results are consistent with the F&I sector result relating to payroll, but show a significant positive relationship between cumulative Walmart exposure and number of insurance agencies. Empirical results from the commercial banking industry are consistent with both the F&I sector and insurance industries with a positive relationship between Walmart presence over time and payroll levels. Originality/value This study contributes to the Walmart effect literature by considering the impact of Walmart presence beyond the retail sector. The paper investigates the effect of Walmart on the finance and insurance profession, a sector that 1) competes directly with Walmart Supercenters for money services, 2) provides support services for retail businesses impacted by Walmart services, and 3) potentially suffers from centralized benefits provided to employees by Walmart headquarters rather than local insurers. The paper concludes that the mixed impact on professional firms results in social capital that could be both strengthened and challenged by Walmart presence

    Employee Layoffs And Earnings Management

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    This paper analyzes the accounting choices of firms in periods surrounding large work-force reductions (layoffs). Layoffs provide an incentive for managers to use accounting choices to manage earnings. Accrual analysis is performed on a sample of firms that announce large layoffs. Discretionary accruals are regressed on indicator variables for years associated with large layoffs. The results indicate that firms make accounting choices to reduce reported income in the years in which they announce large layoffs

    Description and Status of the DC Lightning Mapping Array

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    The DC Lightning Mapping Array (DC LMA) centered on the Washington, DC metro region has been in operation since 2006. During that time the DC LMA has provided real time data to regional National Weather Service (NSF) Sterling, VA forecast office for operations support and the NOAA Meteorological Development Laboratory (MDL) for new product development and assessment. Data from this network (as well as other from other LMA systems) are now being used to create proxy Geostationary Lightning Mapper (GLM) data sets for GOES-R risk reduction and algorithm development activities. In addition, since spring 2009 data are provided to the Storm Prediction Center in support of Hazardous Weather Testbed and GOES-R Proving Ground activities during the Spring Program. Description, status and plans will be discussed

    Routine Screening of Adolescents for Trichomonas vaginalis in a Juvenile Detention Center

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    Background: Detained and incarcerated adolescents are at increased risk of sexually transmitted infections (STI), but limited information is currently available regarding the prevalence of Trichomonas vaginalis (TV) in detained youth.Methods: A total of 144 detainees (75 males and 69 females) in the Franklin County Juvenile Detention Facility (FCJDF) in Columbus, Ohio, consented to STI screening between May 2016 and June 2017. Participants were screened for TV in addition to Neisseria gonorrhoeae (NG) and Chlamydia trachomatis (CT) using urine nucleic acid amplification tests (NAAT).Results: Among detained youth who consented to testing, TV was identified in 7 of 69 (10.1%) females and 0 of 75 (0%) males (P <0.01). Neisseria gonorrhoeae was identified in 12 of 69 (17.4%) females and 3 of 75 (4.0%) males (P = 0.01), and CT was identified in 16 of 69 (23.2%) female and 7 of 75 (9.3%) male detainees (P = 0.04). Among females, positive TV screen was associated with prior history of STI.Conclusion: Our data support routine screening of female detainees at FCJDF, based on our finding of 10% posi-tivity among females who underwent testing

    Encouraging Undergraduate-Faculty Collaborative Research

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    This paper is the result of the authors’ participation in a panel session at the Southwest Regional Meeting of the American Accounting Association in Houston, Texas in March 2008. Robert J. Walsh presented an earlier version of this manuscript at the Northeast Regional Meeting of the American Accounting Association in Newport, Rhode Island in November 2008. The authors wish to recognize the contributions of the program chairs, anonymous reviewers, and panel session participants for their helpful comments and suggestions
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