Information and Accountants in the Role of Strategic Planning

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms

Your EQ Skills: Got What it Takes?

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what\u27s more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: The productivity of one-third of American workers is measured by how they add value to information. Doesn\u27t that describe CPAs exactly? This article will examine the ways in which EQ is crucial to CPAs\u27 success and how they can cultivate EQ if they haven\u27t got a lot of it. The AICPA and the Institute of Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In CPA Vision 2011 and Beyond: Focus on the Horizon (www.cpavision.org), the AICPA identifies emotional ..

Strategic Planning at Five World-Class Companies

Most successful executives know that strategic planning offers the best way to deal with their changing world. Information is central to successful strategic planning. A field study of 5 world-class companies revealed details regarding information used for strategic planning and the role of management accountants in this process. Key executives were interviewed at: 1. Johnson Controls, 2. Coors Brewing Co., 3. Schering-Plough, 4. Xerox, and 5. 3M Company. The executives were interviewed to find out how their companies did strategic planning. Issues addressed included the distinction between strategic and long-range planning, the strategic planning process, information used for strategic planning, and the role of accounting in strategic planning. Results of the field study are discussed

Effect of interfacial oxide layers on the current-voltage characteristics of Al-Si contacts

Aluminum-silicon contacts with very thin interfacial oxide layers and various surface impurity concentrations are studied for both n and p-type silicon. To determine the surface impurity concentrations on p(+)-p and n(+)-n structures, a modified C-V technique was utilized. Effects of interfacial oxide layers and surface impurity concentrations on current-voltage characteristics are discussed based on the energy band diagrams from the conductance-voltage plots. The interfacial oxide and aluminum layer causes image contrasts on X-ray topographs

The Impact of Cultural Familiarity on Students’ Social Media Usage in Higher Education

Using social media (SM) in Higher education (HE) becomes unavoidable in the new teaching and learning pedagogy. The current generation of students creates their groups on SM for collaboration. However, SM can be a primary source of learning distraction due to its nature, which does not support structured learning. Hence, derived from the literature, this study proposes three learning customised system features, to be implemented on SM when used in Higher Education HE. Nevertheless, some psychological factors appear to have a stronger impact on students’ adoption of SM in learning than the proposed features. A Quantitative survey was conducted at a university in Uzbekistan to collect 52 undergraduate students’ perception of proposed SM learning customised features in Moodle. These features aim to provide localised, personalised, and privacy control self-management environment for collaboration in Moodle. These features could be significant in predicting students’ engagement with SM in HE. The data analysis showed a majority of positive feedback towards the proposed learning customised SM. However, the surveyed students’ engagement with these features was observed as minimal. The course leader initiated a semi-structured interview to investigate the reason. Although the students confirmed their acceptance of the learning customised features, their preferences to alternate SM, which is Telegram overridden their usage of the proposed learning customized SM, which is Twitter. The students avoided the Moodle integrated Twitter (which provided highly accepted features) and chose to use the Telegram as an external collaboration platform driven by their familiarity and social preferences with the Telegram since it is the popular SM in Uzbekistan. This study is part of an ongoing PhD research which involves deeper frame of learners’ cognitive usage of the learning management system. However, this paper exclusively discusses the cultural familiarity impact of student’s adoption of SM in HE

The Efficiency of Private Universities As Measured By Graduation Rates

It is well known that human capital is enhanced by graduation from a college or university. How efficient are such institutions in conveying this mark of human capital? Efficiency and productivity in private higher education is measured by using undergraduate graduation rates as the output, and demographic variables, the quality of the students, and the annual expenditures (adjusted for academic mission) as inputs. Tests of several models using OLS and stochastic frontier analysis confirm that private schools can increase their graduation rates by increasing focused expenditures and through more selective admissions. Estimated elasticities are reported and point toward increasing expenditures as the most responsive method. Estimate graduation efficiencies of 93.0, 91.5, and near 100% are also reported for four, five and six year graduation rates respectively. A rank correlation with the U S News and World Report 2008 rankings is consistent with our measure of relative efficiencies

Severity of disease and risk of malignant change in hereditary multiple exostoses. A genotype-phenotype study

We performed a prospective genotype-phenotype study using molecular screening and clinical assessment to compare the severity of disease and the risk of sarcoma in 172 individuals (78 families) with hereditary multiple exostoses. We calculated the severity of disease including stature, number of exostoses, number of surgical procedures that were necessary, deformity and functional parameters and used molecular techniques to identify the genetic mutations in affected individuals. Each arm of the genotype-phenotype study was blind to the outcome of the other. Mutations EXT1 and EXT2 were almost equally common, and were identified in 83% of individuals. Non-parametric statistical tests were used. There was a wide variation in the severity of disease. Children under ten years of age had fewer exostoses, consistent with the known age-related penetrance of this condition. The severity of the disease did not differ significantly with gender and was very variable within any given family. The sites of mutation affected the severity of disease with patients with EXT1 mutations having a significantly worse condition than those with EXT2 mutations in three of five parameters of severity (stature, deformity and functional parameters). A single sarcoma developed in an EXT2 mutation carrier, compared with seven in EXT1 mutation carriers. There was no evidence that sarcomas arose more commonly in families in whom the disease was more severe. The sarcoma risk in EXT1 carriers is similar to the risk of breast cancer in an older population subjected to breast-screening, suggesting that a role for regular screening in patients with hereditary multiple exostoses is justifiable. ©2004 British Editorial Society of Bone and Joint Surgery