Long-Run Success In The Accounting Profession: A Study Of Student Perceptions

Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced accountant (an accountant who is three, five, or even ten years into their career). Armed with this information, students will be better equipped to make the best decisions as they complete their undergraduate degree and begin their careers. This would include decisions about graduate studies, pursuing certifications, accepting a job in a particular industry or one which provides specific experiences or training. Unfortunately, many students do not have accurate or complete information regarding the requirements for continued, long-run success in the profession. This paper reports the results of a project which (1) measured accounting students perceptions of the education, training, knowledge and experience required for experienced accountants, (2) implemented a class project exposing students to employers requirements for experienced accountants, and (3) measured student perceptions after the project was completed

The Development of a Human Well-Being Index for the United States

The US Environmental Protection Agency (EPA) has developed a human well-being index (HWBI) that assesses the over-all well-being of its population at the county level. The HWBI contains eight domains representing social, economic and environmental well-being. These domains include 25 indicators comprised of 80 metrics and 22 social, economic and environmental services. The application of the HWBI has been made for the nation as a whole at the county level and two alternative applications have been made to represent key populations within the overall US population—Native Americans and children. A number of advances have been made to estimate the values of metrics for counties where no data is available and one such estimator—MERLIN—is discussed. Finally, efforts to make the index into an interactive web site are described

Regionalizing Resilience to Acute Meteorological Events: Comparison of Regions in the U.S.

Using a Climate Resilience Screening Index (CRSI) that was developed to represent resilience to acute weather events at multiple scales for the United States, nine regions of the United States are compared for resilience for these types of natural hazards. The comparison examines the domains, indicators, and metrics of CRSI addressing environmental, economic, and societal aspects of resilience to acute climate events at county scales. The index was applied at the county scale and aggregated to represent select regions of the United States. Comparisons showed higher levels of resilience in the Northeast and West, including Alaska, (>4.0) while counties in the South Atlantic and South-Central regions exhibited lower resilience (<2.0) to acute climate events. Northeast, West and Mountain regions of the US are characterized by relatively low levels of risk (<0.26), higher levels of governance (>0.60), and above national median scores for society, built environment and natural environment domains which enhances their resilience scores. South Atlantic and South-Central regions of the US are characterized by higher risk scores (>0.31) accompanied by lower levels of governance (<0.48) and below national median scores for society and built environment domains reducing the region's overall resilience

Ecological condition of coastal ocean and estuarine waters of the U.S. South Atlantic Bight: 2000-2004

In March-April 2004, the National Oceanic and Atmospheric Administration (NOAA), U.S. Environmental Protection Agency (EPA), and State of Florida (FL) conducted a study to assess the status of ecological condition and stressor impacts throughout the South Atlantic Bight (SAB) portion of the U.S. continental shelf and to provide this information as a baseline for evaluating future changes due to natural or human-induced disturbances. The boundaries of the study region extended from Cape Hatteras, North Carolina to West Palm Beach, Florida and from navigable depths along the shoreline seaward to the shelf break (~100m). The study incorporated standard methods and indicators applied in previous national coastal monitoring programs — Environmental Monitoring and Assessment Program (EMAP) and National Coastal Assessment (NCA) — including multiple measures of water quality, sediment quality, and biological condition. Synoptic sampling of the various indicators provided an integrative weight-of-evidence approach to assessing condition at each station and a basis for examining potential associations between presence of stressors and biological responses. A probabilistic sampling design, which included 50 stations distributed randomly throughout the region, was used to provide a basis for estimating the spatial extent of condition relative to the various measured indicators and corresponding assessment endpoints (where available). Conditions of these offshore waters are compared to those of southeastern estuaries, based on data from similar EMAP/NCA surveys conducted in 2000-2004 by EPA, NOAA, and partnering southeastern states (Florida, Georgia, South Carolina, North Carolina, Virginia) (NCA database for estuaries, EPA Gulf Ecology Division, Gulf Breeze FL). Data from a total of 747 estuarine stations are included in this database. As for the offshore sites, the estuarine samples were collected using standard methods and indicators applied in previous coastal EMAP/NCA surveys including the probabilistic sampling design and multiple indicators of water quality, sediment quality, and biological condition (benthos and fish). The majority of the SAB had high levels of DO in near-bottom water (> 5 mg L-1) indicative of "good" water quality. DO levels in bottom waters exceeded this upper threshold at all sites throughout the coastal-ocean survey area and in 76% of estuarine waters. Twenty-one percent of estuarine bottom waters had moderate levels of DO between 2 and 5 mg L-1 and 3% had DO levels below 2 mg L-1. The majority of sites with DO in the low range considered to be hypoxic (< 2 mg L-1) occurred in North Carolina estuaries. There also was a notable concentration of stations with moderate DO levels (2 – 5 mg L-1) in Georgia and South Carolina estuaries. Approximately 58% of the estuarine area had moderate levels of chlorophyll a (5-10 μg L-1) and about 8% of the area had higher levels, in excess of 10 μg L-1, indicative of eutrophication. The elevated chlorophyll a levels appeared to be widespread throughout the estuaries of the region. In contrast, offshore waters throughout the region had relatively low levels of chlorophyll a with 100% of the offshore survey area having values < 5 μg L-1

Lessons Learned from 30 Years of Assessing U.S. Coastal Water

The 1972 Clean Water Act (CWA) established goals and regulations regarding water quality in the U.S. water resources, including coastal waters. The U.S. Environmental Protection Agency (EPA) was charged with implementing the CWA’s goals and with helping states, and tribes meet their mandate to periodically monitor and assess water quality in their jurisdictions. In response, the EPA initiated the Environmental Monitoring and Assessment Program (EMAP) to develop and test effective methods of assessing water quality in lakes, rivers and streams, and estuaries at state and national scales. EMAP-Estuaries commenced in 1990, devising sampling designs and protocols for estuaries, testing potential indicators, establishing assessment, and reporting methods. Estuarine research and development efforts continued in a series of subsequent programs, each adapting and adopting the best practices of earlier programs, each becoming more national in scale, and each integrating state and tribal participation to a greater degree. Recent surveys have included an assessment of coastal Great Lakes waters. This chapter recounts the history of assessments in coastal waters, emphasizing the current approach while highlighting examples of lessons learned over the 30-year development period leading to the National Coastal Condition Assessment

Observational Verification of the Cumulative Resilience Screening Index (CRSI) Using Hurricanes, Inland Floods, and Wildfires From 2016 to 2019

Users can apply three processes to develop confidence in decision-making tools like models and indices—validation, verification, and observation. The utility of the Cumulative Resilience Screening Index (CRSI) was demonstrated by combining the processes of verification and observation using real-world natural hazard events (i.e., hurricanes, inland flooding, and wildfires). The ability of CRSI to determine the counties most vulnerable to hazards and least likely to recover quickly from natural hazards is demonstrated using these natural hazard events from outside the original index construction data set. Using Hurricane Harvey and Hurricane Michael, the counties in Texas and Florida/Georgia, respectively, experiencing the most damage and the most extended recovery intervals were determined accurately. Similarly, the most vulnerable and least recoverable counties were correctly identified as those associated with the Great Louisiana Flood of 2016. Finally, three different types of wildfires in California were examined to determine the likelihood of recovery and the strength of pre-event planning. All models and indices developed for use by decision-makers should consider undertaking this verification or a similar validation operation to enhance user confidence

Gulf of Mexico Coastal County Resilience to Natural Hazards

Using a Cumulative Resilience Screening Index (CRSI) that was developed to represent resilience to natural hazards at multiple scales for the United States, the U.S. coastal counties of the Gulf of Mexico (GOM) region of the United States are compared for resilience for these types of natural hazards. The assessment compares the domains, indicators and metrics of CRSI, addressing environmental, economic and societal aspects of resilience to natural hazards at county scales. The index was applied at the county scale and aggregated to represent states and two regions of the U.S. GOM coastline. Assessments showed county—level resilience in all GOM counties was low, generally below the U.S. average. Comparisons showed higher levels of resilience in the western GOM region while select counties in Louisiana, Mississippi and Alabama exhibited the lowest resilience

An Index of Human Well-Being for the U.S.: A TRIO Approach

In 2011, the US Environmental Protection Agency’s (EPA) Office of Research and Development program, Sustainable and Healthy Communities, coined the term TRIO (Total Resources Impact Outcome) to represent approaches that fully incorporate all three pillars of community sustainability—environmental, economic and social. This holistic approach to sustainability is embodied in the Human Well-Being Index (HWBI) comprised of sub-indices representing environmental well-being, economic well-being and societal well-being (which includes basic human needs and subjective well-being). The development of the HWBI is described in this manuscript along with its application at national, state and county spatial scales. In addition, application at even smaller spatial scales (communities, neighborhoods, demographic and economic sub-groups, and even individuals) is discussed. The potential utility of HWBI for comparing the intended and unintended consequences of alternative decisions is described