237 research outputs found

    THE DESIGN OF CORPORATE BUDGETING SYSTEMS: INFLUENCES ON MANAGERIAL BEHAVIOR AND PERFORMANCE

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    This study investigates how differences in corporate-level budgeting systems are related to corporate size, diversity, and degree of decentralization, and how different choices in system design and use are related to organizational performance and manager motivation and attitudes. A model was developed from related findings in research in accounting and organizational behavior, and the expectations in the model were explored with data gathered from 19 firms in the electronics industry. The results generally support the model. They show that budgeting, as part of the corporate control strategy, is related to the corporate context. Larger firms tend to make relatively high use of more formal administrative, as opposed to interpersonal, controls. In all firms, the more formal and elaborate budgeting processes are generally received well by the managers, but in larger firms they appear to be more positively linked with performance.Este trabalho estuda como as diferenças dos sistemas de orçamento, em nível corporativo, estão relacionadas ao tamanho, à diversificação e ao grau de descentralização da corporação, e como as diferentes escolhas de modelo e uso do sistema estão relacionadas ao desempenho organizacional, à motivação e às atitudes gerenciais. Foi desenvolvido um modelo a partir de resultados relatados em pesquisas sobre contabilidade e comportamento organizacional. As expectativas nesse modelo foram exploradas com dados colhidos em 19 indústrias do setor de eletrônicos. Os resultados, geralmente, validam o modelo. Eles mostram que o orçamento, como parte da estratégia de controle da corporação, é relacionado ao contexto corporativo. Empresas maiores tendem a fazer um uso relativamente maior de administrações mais formais, em oposição aos controles interpessoais. Em todas as empresas, os processos mais formais e elaborados de orçamento são, freqüentemente, bem recebidos pelos gerentes, mas nas empresas maiores eles parecem ser mais positivamente relacionados ao desempenho

    The translation of indonesia west java at a glance

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    the focus of the book makes it particularly appropriate for require core courses in accounting, in which many of the studentsare not planning to take further elective accounting courses. we believe that if a core course stresses the more analytical uses of accounting information by managers and outside analysts rather than procedural details that practicing accountant needs to know, then thoose students who do not take further accounting course will be left with a positive view of the immportance of accounting rather than with the negative "bean counter" stereotype.table of contents1. Financial Accounting2. The Nature and Purpose of Accounting3. Basic Accounting Concepts: The Balance Sheet4. Basic Accounting Concepts: The Income Statement5. Accounting Records and Systems6. Revenue and Monetary Assets7. Cost of Sales and Inventories8. Long-lived Non-Monetary Assets9. Sources of Capital: Debt10. Sources of Capital: Owners' Equity11. Other Non-Owner Items that Affect Owner's Equity12. The Statement of Cash Flows13. Acquisitions and Consolidated Statements14. Financial Statement Analysis15. Understanding Financial Statements16. Management Accounting17. The Nature of Management Accounting18. The Behavior of Costs19. Full Costs and Their Uses20. Additional Aspects of Product Costing Systems21. Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs22. Production Cost Variances23. Analyzing Other Variances24. Control: The Management Control Environment25. Control: The Management Control Process26. Strategic Planning and Budgeting27. Reporting and Evaluation28. Short-Run Alternative Choice Decision29. Longer-Run Decisions: Capital Budgeting30. Management Accounting System Design31. Present Value of 1ReceivedNYearsHence32.PresentValueof1 Received N Years Hence32. Present Value of 1 Received Annually for N Yearsxxvi, 975 hlm. ; 26 cm

    Comparison of patient comprehension of rapid HIV pre-test fundamentals by information delivery format in an emergency department setting

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    <p>Abstract</p> <p>Background</p> <p>Two trials were conducted to compare emergency department patient comprehension of rapid HIV pre-test information using different methods to deliver this information.</p> <p>Methods</p> <p>Patients were enrolled for these two trials at a US emergency department between February 2005 and January 2006. In Trial One, patients were randomized to a no pre-test information or an in-person discussion arm. In Trial Two, a separate group of patients were randomized to an in-person discussion arm or a Tablet PC-based video arm. The video, "Do you know about rapid HIV testing?", and the in-person discussion contained identical Centers for Disease Control and Prevention-suggested pre-test information components as well as information on rapid HIV testing with OraQuick<sup>®</sup>. Participants were compared by information arm on their comprehension of the pre-test information by their score on a 26-item questionnaire using the Wilcoxon rank-sum test.</p> <p>Results</p> <p>In Trial One, 38 patients completed the no-information arm and 31 completed the in-person discussion arm. Of these 69 patients, 63.8% had twelve years or fewer of formal education and 66.7% had previously been tested for HIV. The mean score on the questionnaire for the in-person discussion arm was higher than for the no information arm (18.7 vs. 13.3, p ≤ 0.0001). In Trial Two, 59 patients completed the in-person discussion and 55 completed the video arms. Of these 114 patients, 50.9% had twelve years or fewer of formal education and 68.4% had previously been tested for HIV. The mean score on the questionnaire for the video arm was similar to the in-person discussion arm (20.0 vs. 19.2; p ≤ 0.33).</p> <p>Conclusion</p> <p>The video "Do you know about rapid HIV testing?" appears to be an acceptable substitute for an in-person pre-test discussion on rapid HIV testing with OraQuick<sup>®</sup>. In terms of adequately informing ED patients about rapid HIV testing, either form of pre-test information is preferable than for patients to receive no pre-test information.</p

    Using matrix assisted laser desorption ionisation mass spectrometry (MALDI-MS) profiling in order to predict clinical outcomes of patients with heart failure

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    Background Current risk prediction models in heart failure (HF) including clinical characteristics and biomarkers only have moderate predictive value. The aim of this study was to use matrix assisted laser desorption ionisation mass spectrometry (MALDI-MS) profiling to determine if a combination of peptides identified with MALDI-MS will better predict clinical outcomes of patients with HF. Methods A cohort of 100 patients with HF were recruited in the biomarker discovery phase (50 patients who died or had a HF hospital admission vs. 50 patients who did not have an event). The peptide extraction from plasma samples was performed using reversed phase C18. Then samples were analysed using MALDI-MS. A multiple peptide biomarker model was discovered that was able to predict clinical outcomes for patients with HF. Finally, this model was validated in an independent cohort with 100 patients with HF. Results After normalisation and alignment of all the processed spectra, a total of 11,389 peptides (m/z) were detected using MALDI-MS. A multiple biomarker model was developed from 14 plasma peptides that was able to predict clinical outcomes in HF patients with an area under the receiver operating characteristic curve (AUC) of 1.000 (p = 0.0005). This model was validated in an independent cohort with 100 HF patients that yielded an AUC of 0.817 (p = 0.0005) in the biomarker validation phase. Addition of this model to the BIOSTAT risk prediction model increased the predictive probability for clinical outcomes of HF from an AUC value of 0.643 to an AUC of 0.823 (p = 0.0021). Moreover, using the prediction model of fourteen peptides and the composite model of the multiple biomarker of fourteen peptides with the BIOSTAT risk prediction model achieved a better predictive probability of time-to-event in prediction of clinical events in patients with HF (p = 0.0005). Conclusions The results obtained in this study suggest that a cluster of plasma peptides using MALDI-MS can reliably predict clinical outcomes in HF that may help enable precision medicine in HF

    The tyranny of the male preserve

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    Within this paper I draw on short vignettes and quotes taken from a two-year ethnographic study of boxing to think through the continuing academic merit of the notion of the male preserve. This is an important task due to evidence of shifts in social patterns of gender that have developed since the idea was first proposed in the 1970s. In aligning theoretical contributions from Lefebvre and Butler to discussions of the male preserve, we are able to add nuance to our understanding of how such social spaces are engrained with and produced by the lingering grasp of patriarchal narratives. In particular, by situating the male preserve within shifting social processes, whereby certain men’s power is increasingly undermined, I highlight the production of space within which narratives connecting men to violence, aggression and physical power can be consumed, performed and reified in a relatively unrestricted form. This specific case study contributes to gender theory as an illustration of a way in which we might explore and understand social enclaves where certain people are able to lay claim to space and power. As such, I argue that the notion of the male preserve is still a useful conceptual, theoretical and political device especially when considered as produced by the tyranny of gender power through the dramatic representation and reification of behaviours symbolically linked to patriarchal narrations of manhood

    The state of the Martian climate

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    60°N was +2.0°C, relative to the 1981–2010 average value (Fig. 5.1). This marks a new high for the record. The average annual surface air temperature (SAT) anomaly for 2016 for land stations north of starting in 1900, and is a significant increase over the previous highest value of +1.2°C, which was observed in 2007, 2011, and 2015. Average global annual temperatures also showed record values in 2015 and 2016. Currently, the Arctic is warming at more than twice the rate of lower latitudes

    Insights into corn genes derived from large-scale cDNA sequencing

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    We present a large portion of the transcriptome of Zea mays, including ESTs representing 484,032 cDNA clones from 53 libraries and 36,565 fully sequenced cDNA clones, out of which 31,552 clones are non-redundant. These and other previously sequenced transcripts have been aligned with available genome sequences and have provided new insights into the characteristics of gene structures and promoters within this major crop species. We found that although the average number of introns per gene is about the same in corn and Arabidopsis, corn genes have more alternatively spliced isoforms. Examination of the nucleotide composition of coding regions reveals that corn genes, as well as genes of other Poaceae (Grass family), can be divided into two classes according to the GC content at the third position in the amino acid encoding codons. Many of the transcripts that have lower GC content at the third position have dicot homologs but the high GC content transcripts tend to be more specific to the grasses. The high GC content class is also enriched with intronless genes. Together this suggests that an identifiable class of genes in plants is associated with the Poaceae divergence. Furthermore, because many of these genes appear to be derived from ancestral genes that do not contain introns, this evolutionary divergence may be the result of horizontal gene transfer from species not only with different codon usage but possibly that did not have introns, perhaps outside of the plant kingdom. By comparing the cDNAs described herein with the non-redundant set of corn mRNAs in GenBank, we estimate that there are about 50,000 different protein coding genes in Zea. All of the sequence data from this study have been submitted to DDBJ/GenBank/EMBL under accession numbers EU940701–EU977132 (FLI cDNA) and FK944382-FL482108 (EST)

    The current consensus on the clinical management of intracranial ependymoma and its distinct molecular variants

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    Multiple independent genomic profiling efforts have recently identified clinically and molecularly distinct subgroups of ependymoma arising from all three anatomic compartments of the central nervous system (supratentorial brain, posterior fossa, and spinal cord). These advances motivated a consensus meeting to discuss: (1) the utility of current histologic grading criteria, (2) the integration of molecular-based stratification schemes in future clinical trials for patients with ependymoma and (3) current therapy in the context of molecular subgroups. Discussion at the meeting generated a series of consensus statements and recommendations from the attendees, which comment on the prognostic evaluation and treatment decisions of patients with intracranial ependymoma (WHO Grade II/III) based on the knowledge of its molecular subgroups. The major consensus among attendees was reached that treatment decisions for ependymoma (outside of clinical trials) should not be based on grading (II vs III). Supratentorial and posterior fossa ependymomas are distinct diseases, although the impact on therapy is still evolving. Molecular subgrouping should be part of all clinical trials henceforth
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