180 research outputs found

    FIN 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies

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    While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation.  This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48

    Building the Research Enterprise in the Academic Environment:

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    The preponderance of nursing research conducted in the United States occurs in schools of nursing. Accordingly, a major role for academic leaders in nursing education is the development of a resource base to support and expand the research mission of the nursing program. The intersection of research and practice is also an essential element for assuring the relevance of nursing research and advancing the application of the evidence generated by nursing scientists. The following paper presents an introduction to nursing research in the U.S. with an emphasis on the educational and operational resources needed to maintain a robust research enterprise in schools of nursing. Key supports for this important work are profiled, including federal agencies and programs committed to advancing nursing science and the more widespread engagement of nurses in team-based research. The paper concludes with a look at efforts underway to enhance quality in research-focused doctoral programs and an assessment of critical roles nursing deans and faculty play in championing nursing research and preparing the next generation of nurse scientists. _________________ La majeure partie des activités de recherche en sciences infirmières aux États-Unis est effectuée dans les écoles de sciences infirmières. Par conséquent, les leaders académiques en sciences infirmières doivent jouer un rôle majeur dans l’établissement d’un ensemble de ressources pour appuyer et élargir la mission de recherche liée aux programmes de sciences infirmières. De plus, le lien entre la recherche et la pratique est un élément essentiel pour assurer la pertinence de la recherche effectuée en sciences infirmières et pour soutenir la mise en application des résultats probants produits par les scientifiques infirmières. L’article qui suit présente le développement de la recherche en sciences infirmières aux États-Unis, tout en mettant l’accent sur les ressources éducatives et opérationnelles nécessaires au maintien d’une importante activité de recherche dans les écoles de sciences infirmières. Les principaux appuis à cet important travail sont présentés, en particulier celui des organismes et programmes fédéraux mobilisés pour faire avancer les sciences infirmières et l’engagement grandissant des infirmières pour diriger des travaux de recherche en équipe. En guise de conclusion, l’article porte un regard sur les efforts en cours visant à accroître la qualité des programmes de doctorat axés sur la recherche. Il examine les rôles cruciaux que jouent les doyens/doyennes et les professeures de sciences infirmières pour promouvoir la recherche en sciences infirmières et préparer la prochaine génération d’infirmières/d’infirmiers scientifiques

    Nurses' perceptions of online continuing education

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    <p>Abstract</p> <p>Background</p> <p>There is increasing attention to online learning as a convenient way of getting professional training. The number and popularity of online nursing continuing education programs are increasing rapidly in many countries. Understanding these may contribute to designing these programs to maximize success. Also, knowing the perceptions and preferences in online learning aids development and orientation of online programs. The aims of this study are to show nurses' perceptions of online continuing education and to determine perceptions of various groups; area groups, working companies, frequency of computer usage and age.</p> <p>Methods</p> <p>The survey method was used in this quantitative study to reveal perception levels and relationship with related variables. Data were collected through an online instrument from a convenience sample of 1041 Registered Nurses (RNs) at an online bachelor's degree program. Descriptive and inferential analysis techniques were performed.</p> <p>Results</p> <p>Nurses generally have positive perceptions about online learning (<it>X </it>= 3.86; SD = 0.48). A significant difference was seen between nurses who used computers least and those with the highest computer usage [<it>F </it>(3, 1033) = 3.040; <it>P </it>< .05]. Neither nurses' ages nor lengths of working experience are significantly related to perceptions of online programs (<it>r </it>= -.013; <it>P </it>> .05 and <it>r </it>= -.036; <it>P </it>> .05, respectively). Nurses' perceptions are significantly different depending on the settings where they work [<it>F </it>(3,989) = 3.193; <it>P </it>< .05]. The difference between perceptions of nurses living in urban areas (<it>X </it>= 3.82; SD = .51) and those living in rural areas (<it>X </it>= 3.88; SD = .47) was not significant [<it>t </it>(994) = -1.570, <it>P </it>> .05].</p> <p>Conclusions</p> <p>We found that nurses regard online learning opportunities as suitable for their working conditions and needs. Nurses should be provided with continued training through online learning alternatives, regardless of age, working experience or area of residence.</p

    Psychometric Evaluation of the Arabic Version of the Spiritual Well-Being Scale on a Sample of Jordanian Arab Christians

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    This paper assesses the psychometric properties of the Arabic version of the Spiritual Well-Being Scale (SWBS) in an Arab Christian sample by analyzing its internal structure. A convenience sample of 340 Arab Christians was recruited from the adult community population of northern Jordan. Data were collected through a self-completion, anonymous questionnaire distributed through church and community groups. Principal Components factor analysis, non-parametric bivariate statistics, and Cronbach's alpha were used to assess the psychometric properties of the total scale and its subscales. The findings broadly supported the factor structure of the SWBS in other Arab samples in that the scale consists of three factors, representing positive existential well-being, affiliation, and alienation subscales. In conclusion, these preliminary findings suggest that the Arabic version of the SWBS can be used as an instrument to measure levels of spiritual well-being in Arab Christian populations. </jats:p

    Evaluating teaching effectiveness in nursing education:An Iranian perspective

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    BACKGROUND: The main objective of this study was to determine the perceptions of Iranian nurse educators and students regarding the evaluation of teaching effectiveness in university-based programs. METHODS: An exploratory descriptive design was employed. 143 nurse educators in nursing faculties from the three universities in Tehran, 40 undergraduate, and 30 graduate students from Tehran University composed the study sample. In addition, deans from the three nursing faculties were interviewed. A researcher-developed questionnaire was used to determine the perceptions of both faculty and students about evaluating the teaching effectiveness of nurse educators, and an interview guide was employed to elicit the views of deans of faculties of nursing regarding evaluation policies and procedures. Data were analyzed using parametric and nonparametric statistics to identify similarities and differences in perceptions within the Iranian nurse educator group and the student group, and between these two groups of respondents. RESULTS: While faculty evaluation has always been a major part of university based nursing programs, faculty evaluation must be approached more analytically, objectively, and comprehensively to ensure that all nursing educators receive the fairest treatment possible and that the teaching-learning process is enhanced. CONCLUSION: Educators and students stressed that systematic and continuous evaluation as well as staff development should be the primary goals for the faculty evaluation process. The ultimate goals is the improvement of teaching by nurse educators

    Gum karaya (Sterculia urens) stabilized zero-valent iron nanoparticles: characterization and applications for the removal of chromium and volatile organic pollutants from water

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    This paper illustrates a method for the stabilization of nanoscale zerovalent iron (NZVI) suspensions with a “green” biopolymer, Gum Karaya (GK). The stability, sedimentation, aggregation behavior and reactivity towards Cr(VI) and volatile organic compounds using NZVI–GK (GK stabilized NZVI) and bare NZVI, were assessed. The stabilization mechanism of NZVI–GK was demonstrated using ATR-FTIR, XRD, XPS, TEM, SEM, TGA and particle size analysis. The NZVI–GK nanoparticle suspension was found to be stable for at least three months, suggesting a superior stability rendering property of GK which forms a scaffold to prevent NZVI from aggregating. Batch experiments, centred on Cr(VI) reduction and degradation of volatile organic compounds, confirmed that NZVI–GK was more reactive than bare NZVI. Furthermore, XPS and ICP-MS results revealed that Cr(VI) was reduced to Cr(III) by NZVI–GK and the remaining Cr(III) in solution was adsorbed onto GK, thereby completely removing chromium from the contaminated water. Our study suggests that an important role is played due to the attributes of GK (which include non-toxicity, biodegradability and cost-effectiveness) in conjunction with the ability of NZVI to remove all chromium viz. [Cr(VI) and Cr(III)] coupled with the total degradation and removal of VOCs (cis-1,2-dichloroethene, perchloroethene and trichloroethene) from water

    Evaluation of the Red Eye

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