For better or worse, banking is back in the headlines. From the desperate efforts of crisis-struck Eurozone governments to the Occupy Wall Street movement currently spreading across the globe, the future of banking is hotly debated. This VoxEU.org eBook presents a collection of essays by leading European and American economists that discuss both immediate solutions to the on-going financial cri…
The United States has the opportunity to transform its health care system to provide seamless, affordable, quality care that is accessible to all, patient centered, and evidence based and leads to improved health outcomes. Achieving this transformation will require remodeling many aspects of the health care system. This is especially true for the nurs- ing profession, the largest segment of the…
This third edition of Strategic Human Resource Management has been substantially revised to incorporate the latest research and thinking. A number of chapters such as those concerned with strategic HRM in general in Parts 1 and 2 have been almost completely rewritten, as has Chapter 12 on reward strategies. A new chapter on enhancing organizational effectiveness has been included and revis…
The computer-based CPA exam is here to stay. Over 100,000 candi- dates have taken the exam since its inception in April, 20041. The computer-based CPA Exam can test a candidate’s work-related skills by using small cases called simulations. These simulations are minicases that require multiple tasks including communications and research. The simulations component has replaced the old problems…
To emerge from the early stages of building a new business, start-ups need to stay focused on two things: building and selling. The first is by far the most important. You can’t sell what you don’t ship, and if it’s not built specifically with the customer’s needs in mind, it’ll be next to impossible to sell even with a great sales system. But as start-ups begin putting a signifi…
This book uncovers the mysteries behind how to create those same experiences for your small business. We will look into what exactly is “The Experience” and how to create “The Virtual Experience.” In addition, we will dive into branding and how something as small as a price tag can impact future buyers. We will analyze your multi-billion dollar competitors and help develop a strateg…
Strategic management establishes an operational link between the enterprise’s overall strategy and more specific aspects of management, such as human resources management (HRM). In a way, the strategic vision is an extension of the systemic vision, which included various elements but did not integrate them from the outset into the enterprise’s overall strategy nor establish an operational l…
This report has been reviewed in draft form by individuals chosen for their diverse perspectives and technical expertise, in accordance with procedures approved by the National Research Council’s (NRC’s) Report Review Committee. The purpose of this independent review is to provide candid and critical comments that will assist the institution in making its published report as sound as possib…
The Captain James A. Lovell Federal Health Care Center (FHCC) in North Chicago, Illinois, is an effort by the Departments of Veterans Affairs (VA) and Defense (DoD) to create a national model for joint delivery of health care that is more accessible and less expensive than operating two federal medical centers serving overlapping beneficiaries in the same area. The creation of the Lovell FHCC a…
In the United States, approximately 14 million people are cancer survivors and more than 1.6 million people are newly diagnosed with cancer each year. By 2022, it is projected that there will be 18 million cancer survivors and, by 2030, 2.3 million people are expected to be newly diagnosed with cancer each year. However, more than a decade after the Institute of Medicine (IOM) first addressed t…
A management accounting tool is a framework, model, technique or process that enables management accountants to: improve performance; facilitate decision-making; support strategic goals and objectives; and otherwise add value. This is no understatement. At the time of writing there were over 12.9 million results from a Google search on ‘management accounting tools’. There is a huge array o…
Objective test questions are used. The most common type is ‘multiple choice’, where you have to choose the correct answer from a list of possible answers, but there are a variety of other objective questions types that can be used within the system. These include true/false questions, matching pairs of text and graphic, sequencing and ranking, labelling diagrams and single and multiple nume…
When I graduated with a doctorate in 1977, I researched and published articles on main- stream topics, particularly current value accounting and the interaction between earnings and cash flows. After a while, it occurred to me that these are not the crucial issues of financial accounting and reporting. Ethics and honesty and fairness to financial statement users comprise the foundational issues…
“How can we help you today?” Each of us would like to hear these words when seeking health care assistance for ourselves, for our families, or for others. It should not only be our wish, but our expectation. Health care that implements a “How can we help you today?” philosophy is care that is patient centered, takes full advantage of what has been learned about systems strategies for ma…
The delivery of health care has proceeded for decades with a blind spot: Diagnostic errors—inaccurate or delayed diagnoses—persist throughout all settings of care and continue to harm an unacceptable number of patients. For example: • A conservative estimate found that 5 percent of U.S. adults who seek outpatient care each year experience a diagnostic error. • Postmortem examination re…
There is no single authoritative and generally accepted definition of financial accounting, or of accounting in general. It began as a practical activity in response to perceived needs, and for most of its development it has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries or environments, accounting tended to develo…
Since the late 1990s, there have been a number of news stories in Can- ada with headlines like "Casualties of Peace" and "From National Hero to Park Bench Drunk,'" reporting on the prevalence of mental illness, particularly post-traumatic stress disorder (PTSD) among Canadian Armed Forces personnel. In January of 1997 Canada's Department of National Defence carried out an epidemiological survey…
Risk is a reality of doing business. Whether large or small, public or private, domestic or international, companies today operate in a risk-filled world. In many cases, risk is necessary for long-term operational success; however, failure to control risk effectively can often lead to just the opposite, including damaged reputation, loss of profits, disruption in productivity or, in severe case…
This pocketbook gives an overview of science, technology and innovation (STI) statistics. All the statistical data and indicators are based on sources available at Eurostat. Only the most relevant indicators have been selected so as to give an overall statistical picture of science, technology and innovation in Europe and of how the EU stands in relation to its partners. Eurostat has been colle…
The accountant can find answers to almost any inventory-related question in this book. Within the general area of inventory accounting systems, it addresses data entry for inventory transactions, tracking inventory through different types of manufacturing environments, key control points and related fraud problems, several dozen inventory-related measurements, several inventory report formats, …
There are three distinct modes of self- representation in digital media: written, visual and quantitative. Each mode has a separate pre-digital history, each of which is presented briefly in this chapter. Blog and written status updates are descendents of diaries, memoirs, commonplace books and autobiographies. Selfies are descendants of visual artists’ self-portraits, and the quantitative m…
The Constitution of the Republic of South Africa forms the basis for social transformation in our post-apartheid society. The imperative to transform South African society by making use of various transformative tools stems from a need to address the legacy of apartheid in all areas of human activity and in education in particular. Social transformation in education is aimed at ensuring that th…
This paper introduces a social network perspective to the study of strategic alliances. It extends prior research, which has primarily considered alliances as dyadic exchanges and paid less attention to the fact that key precursors, processes, and outcomes associated with alliances can be defined and shaped in important ways by the social networks within which most firms are embedded. It id…