Accounting students' IT applicaton skills over a 10-year period

This paper reports on the changing nature of a range of information technology (IT) application skills that students declare on entering an accounting degree over the period from 1996 to 2006. Accounting educators need to be aware of the IT skills students bring with them to university because of the implications this has for learning and teaching within the discipline and the importance of both general and specific IT skills within the practice and craft of accounting. Additionally, IT skills constitute a significant element within the portfolio of employability skills that are increasingly demanded by employers and emphasized within the overall Higher Education (HE) agenda. The analysis of students' reported IT application skills on entry to university, across a range of the most relevant areas of IT use in accounting, suggest that their skills have continued to improve over time. However, there are significant differential patterns of change through the years and within cohorts. The paper addresses the generalizability of these findings and discusses the implications of these factors for accounting educators, including the importance of recognising the differences that are potentially masked by the general increase in skills; the need for further research into the changing nature, and implications, of the gender gap in entrants' IT application skills; and the low levels of entrants' spreadsheet and database skills that are a cause for concern

Institutional, ideological and political influences on local government contracting: evidence from Englad.

Theories of contracting out offer contrasting perspectives on the noneconomic determinants of local government contracting. Some suggest that ideological motives predominate, with contracting decisions reflecting the ideology of ruling parties. Others emphasize political motives, with governments responding to local preferences. In this article, we draw on ideas about isomorphic pressures within organizational fields to examine whether institutional influences might also affect contracting behaviour. Using a spatial auto-regressive probit model, we evaluate whethermimetic pressures as well as ideological and political motives shape the decision to contract out service provision in English local governments. In addition, we analyse whether those factors also determine whether contracting local governments decide to contract with a commercial firm or a not-for-profit provider. The statistical results suggest that the decision to contract out is spatially dependent, and hence reflective of institutional forces. By contrast, political motives and market size considerations shape with whom local governments contract

Incidence of Diabetes Mellitus and Obesity and the Overlap of Comorbidities in HIV+ Hispanics Initiating Antiretroviral Therapy.

Cardiovascular disease (CVD) is a leading health threat for HIV+ patients on antiretroviral therapy (ART); cardiometabolic comorbidities are key predictors of risk. Data are limited on incidence of metabolic comorbidities in HIV+ individuals initiating ART in low and middle income countries (LMICs), particularly for Hispanics. We examined incidence of diabetes and obesity in a prospective cohort of those initiating ART in the Dominican Republic.Participants ≥18 years, initiating ART <90 days prior to study enrollment, were examined for incidence of impaired fasting glucose (IFG), diabetes mellitus (DM), overweight, and obesity. Fasting plasma glucose (FPG) 100-125mg/dl defined IFG; FPG ≥126 mg/dl, diagnosis per medical record, or use of hypoglycemic medication defined DM. Overweight and obesity were BMI 25-30 and ≥30kg/m2, respectively. Dyslipidemia was total cholesterol ≥240mg/dl or use of lipid-lowering medication. Framingham risk equation was used to determine ten-year CVD risk at the end of observation.Of 153 initiating ART, 8 (6%) had DM and 23 (16%) had IFG at baseline, 6 developed DM (28/1000 person-years follow up [PYFU]) and 46 developed IFG (329/1000 PYFU). At baseline, 24 (18%) were obese and 36 (27%) were overweight, 15 became obese (69/1000 PYFU) and 22 became overweight (163/1000 PYFU). Median observation periods for the diabetes and obesity analyses were 23.5 months and 24.3 months, respectively. Increased CVD risk (≥10% 10-year Framingham risk score) was present for 13% of the cohort; 79% of the cohort had ≥1 cardiometabolic comorbidity, 48% had ≥2, and 13% had all three.In this Hispanic cohort in an LMIC, incidences of IFG/DM and overweight/obesity were similar to or higher than that found in high income countries, and cardiometabolic disorders affected three-quarters of those initiating ART. Care models incorporating cardiovascular risk reduction into HIV treatment programs are needed to prevent CVD-associated mortality in this vulnerable population

Autonomy and managerial reforms in Europe: Let or make public managers manage?

Drawing on a survey of top executives in central governments in 11 European countries (N = 5,190), this study explores variations in the extent and scale of managerial autonomy across and within European states. The article is based on a comparative, multidimensional and relational approach to autonomy. Confirming predictions of qualitative studies, it shows that these variations can partly be explained by the intensity of New Public Management (NPM) reforms and provides a typology of European countries connecting the intensity of neo-managerial reforms (measured by the declared use of management tools) to the degree of managerial autonomy. Our findings support Donald Kettl's hypothesis differentiating countries where the ‘let the manager manage’ model prevails, as in the Northern countries, by contrast with those, such as the United Kingdom, dominated by the ‘make the manager manage’ programme. The promise of managerial autonomy has also not been delivered to the same extent across and within countries