bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALYSIS OF INTERNAL CONTROL COSO THE FUND MANAGEMENT ZAKAT, INFAQ AND SHADAQAH (ZIS) (A Case Study Foundation Social Fund Al-Falah branch of Jember)
Authors: Siska Putri I Siti Maria W and 
Published: March 2016

<p><em>Accountability is often required community of a public institution. Community felt the need to know the flow of funds and the performance of the institution. LAZ and BAZ interested in reporting funds are transparent in order to maintain public trust and its existence by implementing internal control as well. Own internal control policies and procedures are used in operating activities to provide reliable information and ensure compliance with applicable laws or regulations in an organization. Internal control is absolutely necessary in an organization to avoid fraud and is used to ensure the effectiveness and efficiency of resources in order to avoid the loss or waste so that optimal utilization of funds. In addition, internal control is useful in preventing deviations from the implementation of activities as well as corrective actions when deviations have occurred. The purpose of this study was to investigate the application of internal control over management of funds, identify the strengths and weaknesses related to internal control </em><em>i</em><em>s</em><em> </em><em>applied, </em><em> </em><em>and provide recommendations on the implementation of internal control systems in the Foundation fund management Social Fund Al-Falah branch of Jember. The method used is descriptive qualitative method and the object of the study is the management of the fund's internal control procedures. This study analyzed the internal control in accordance with the internal control components according to COSO and weaknesses found in internal control Foundation Social Fund Al-Falah branch of Jember. The conclusion is that internal control over existing</em><em> </em><em> fund management activities </em><em>on </em><em>Yayasan Social Fund Al-Falah branch of Jember have some weaknesses, but overall control has been operating effectively.</em><em></em></p>
TECNOLOGIAS EM ENFERMAGEM E O IMPACTO NA PRÁTICA ASSISTENCIAL
Authors: Fernandes Dutra Pereira Camila Dannyelle , De Souza Rêgo Pinto Diana Paula , Vieira Tourinho Francis Solange , Pereira Santos Viviane Euzébia 
Published: March 2016

Objetivo: identificar as tecnologias de enfermagem e o impacto que estas causam na prática assistencial do enfermeiro. Método: Revisão integrativa da literatura, realizada em outubro de 2012, nas bases de dados LILACS, PUBMED e BDENF. Após as buscas, foi realizada leitura dos artigos selecionados, constatando-se que 34 destes atendiam aos critérios de inclusão/exclusão estabelecidos. Resultados e Discussão: Os dados evidenciaram predominância dos artigos selecionados: na Revista Brasileira de Enfermagem (REBEN), com 8 publicações (23,5%); no ano de 2009, com 14 artigos (41,2%); tendo como local de desenvolvimento a UTI, com 9 (26,5%); o tipo de estudo, mais da metade foram descritivos, totalizando 17 publicações (50,3%); dentre as tecnologias abordadas, sobressaiu as gerais na prática da enfermagem, com 16 (47%); tratando-se da classificação destas tecnologias, em 17 artigos (50,3%), classificou-se como dura. Já com relação ao impacto das tecnologias na assistência de enfermagem, o maior destaca foi para a categoria “Cuidado na enfermagem ao paciente” com 58,8% dos artigos. Foi possível perceber que a prática do enfermeiro é influenciada pelas tecnologias. Conclusão: Assim, é importante que os enfermeiros busquem aperfeiçoamento da prática, sem esquecer que é o cuidado quem utiliza a tecnologia para um cuidado de enfermagem de qualidade. Descritores: Enfermagem. Cuidados de Enfermagem. tecnologia.
MONITORAMENTO DE PACIENTES HOMECARE: UMA ABORDAGEM UTILIZANDO BANCO DE DADOS EM TEMPO REAL
Authors: Menescal  Fernandes Yaskara Ygara , Leite Cicilia Maia , Valentim Ricardo Alexsandro de Medeiros , Hekis Helio Roberto , Alves Robinson Luís de Souza , Oliveira Idelmárcia Dantas de 
Published: March 2016

Ultimamente a quantidade de pessoas que precisam de atendimento em hospitais públicos e privados cresce devido, entre outros fatores, ao aumento da população mundial e a demora no atendimento de pacientes. Este é um problema sério enfrentado por administradores de hospitais que a cada dia está mais difícil de oferecer um serviço de qualidade a quem os procura. Uma das formas de melhorar a qualidade do atendimento do paciente pode ser através do desenvolvimento de sistemas de homecare que possibilitam que o paciente receba um tratamento clínico de qualidade diretamente em sua residência. No entanto, o ambiente domiciliar pode se tornar complexo, visto que muitas vezes o cuidador é alguém da própria família e não possui a correta técnica de monitoramento ou está desatento em função do desgaste provocado pelo intenso cuidado ao paciente. Assim, torna-se importante o desenvolvimento de soluções que diminuam a sobrecarga do cuidador, ao passo em que o paciente continue sendo monitorado. Uma maneira de alcançar tais soluções é através da aplicação de conceitos de computação pervasiva em ambientes domiciliares. Dessa forma, o ambiente é povoado de sensores e outros dispositivos computacionais, onde o paciente pode ser monitorado constantemente e o ambiente pode se adaptar às necessidades deste usuário, antecipando-se a situações de riscos de acordo com o contexto atual. Assim, a arquitetura proposta utiliza conceitos de computação pervasiva possibilitando acesso à informação a qualquer hora e independente do lugar onde o paciente esteja, uma vez que um ambiente homecare possui um alto grau de dinamicidade dos envolvidos. Para o tratamento dos dados que serão coletados pelos sensores é preciso de uma tecnologia que execute os dados em tempo real, ou seja, em tempo hábil para que seja feita a tomada de decisão pelos profissionais de saúde. Dessa forma, utiliza-se um banco de dados em tempo real para tratar dados e transações em tempo real garantindo a consistência lógica e temporal dos mesmos, além de gerenciar grandes volumes de dados. Assim, a especificação do sistema foi modelada em UML e consequentemente a definição da arquitetura.
Diversity A Strategic Imperative Or A Basic Business Requirement? A Proposed Taxonomy
Authors: Tillery Kenneth R. , Rutledge Arthur L. 
Published: March 2016

A Taxonomy of Diversity is developed to examine the connection between diversity and strategy. Academic and popular management literatures, as well as the popular press, promulgate the idea that social diversity is a strategic imperative for success in business. This paper presents a taxonomy of social diversity, defines its variables and examines their potential use as a source of a competitive advantage in the formulation of business strategy. Six types of diversity are defined De jure Diversity, De facto Diversity, Market Driven Diversity, Skill Driven Diversity, Cost Driven Diversity, and Ethics Driven Diversity.
In The United States Accounting Profession, Will Minorities Make Different Ethical Decisions?
Authors: Rich Anne J. , Mihalek Paul H. 
Published: March 2016

The United States has long been referred to as a melting pot. People from all cultures bring to our business world their values and beliefs. For the past two decades, accounting organizations have reached out and supported the education of minorities. Academic research in the area of ethical decision making has attempted to highlight factors that contribute to differences in ethical decision making. Culture, and possibly, religion have been the key variables examined as a basis for differences in an individual’s ethical decisions. As more and more minorities enter the profession of accounting in the United States, an important question that should be answered is “Will American minorities approach ethical situations similarly to that of their non-minority American peer group?”, or will their cultural backgrounds influence their ethical norms? This paper presents a research study that opens this conversation. As minorities are entering the accounting profession, it is reasonable to expect that Americans from different cultural backgrounds may react differently to ethical dilemmas. However, research on ethical beliefs of minority business and accounting students is rare. The authors developed a survey to determine if there were differences in ethical values based on ethnicity. It was tested using materials provided by KPMG. The survey used a case involving a student lying on his resume. It asked for answers to seven ethical situations and seven activities. The survey was administered in two different major- level accounting classes at a large public university. The results of the study show that minority and non-minority students generally agree on ethical issues and their likely action when a classmate lies on a resume in the process of getting a job. However, there were some interesting differences in the magnitude and direction of the responses by minority and non-minority students. Our findings also suggest that Minority students are more sensitive to ethical transgressions by their peers and feel more negatively impacted if someone lies in the process of getting a job. Accountants are often in a position where they must report violations. Our study suggests students from all backgrounds should engage in discussions about lying and suggest ways to deal with reporting such unethical behavior to authorities.
Improving The Writing Skills Of Accounting Students: An Experiment
Authors: Christensen David , Barnes Jeff , Rees David 
Published: March 2016

This paper reports the results a writing improvement initiative in an accounting department at a small western university. Numerous surveys of accounting professionals have established the importance of writing skills for accounting graduates, and challenge business schools to revise curricula accordingly. To determine if a writing initiative in an accounting department could improve the writing skills of accounting students, a series of one-page essays were given to students in four accounting classes during the fall semester. The essays were evaluated on six writing skills recently judged by accounting professionals to be most important for new hires to possess. Feedback was provided after each essay. Results showed that the writing skills improved significantly after each essay. Accounting students can improve their writing skills if the accounting faculty is committed to providing timely feedback.
Identifying Precursors To Student Defection
Authors: Johnson Julie T. 
Published: March 2016

Recently, student retention has surfaced as a priority for many academic institutions. While institutions regard retaining students as important, little has been done to create a system that helps institutions “flag potential defectors” prior to leaving. By identifying “at risk” students, intervention steps can be taken to reduce the likelihood of defecting. The author proposes that institutions develop data mining procedures, similar to those used in business, to identify potential defectors. This data should include both “hard” and “soft” predictors of student defection. An added benefit of this data is that it can be used by institutional advancement, once students become alumni, to improve fundraising efforts by enabling the development of “one-to-one” fundraising/marketing programs.
Building Relationships Between Business Schools And Students: An Empirical Investigation Into Student Retention
Authors: Adidam Phani Tej , Bingi R. Prasad , Sindhav Birud 
Published: March 2016

This study uses the relationship marketing theory of commitment and trust as a framework to investigate the issue of student retention in business schools. Structural equation modeling was used to examine relationships specified by Morgan and Hunt's (1994) theory of relationship marketing. Students' commitment to the business schools were determined by perceived benefits of attending the school, perceived similarity of values between the school and the students, and trust between the professors and the students. Commitment increased intentions to remain at the business school.
Why University Teacher Preparation Programs Should Provide A New Set Of Personal Constructions Of Mathematics Through Math Content Courses For Elementary Teachers
Authors: Sellers Patricia A. 
Published: March 2016

Teacher preparation programs are in danger of seriously under-preparing elementary teachers to teach mathematics for understanding if they wait to provide students with evidence of effective mathematics teaching methods in the mathematics methods courses. With strong traditional beliefs about how mathematics ought to be taught and their determination to be able to explain mathematics to elementary children, the methods course is much too late to change preservice teachers’ perceptions of mathematics or how to teach it. If we want to change the way they teach mathematics, we must do it in their mathematics content courses. In the content courses, we have a chance to provide them with positive and successful personal mathematics constructions. Only when they learn to become active problem-solvers, can they teach others the importance of interactive problem solving as a means of truly understanding mathematics. It is only through their own experience with mathematics that they can come to appreciate the value of a student-centered environment for learning and to appreciate how a teacher’s desire for control can stifle true learning.
Faculty Perceptions Of Research Rewards
Authors: Chen Yining , Gupta Ashok , Hoshower Leon 
Published: March 2016

This study surveyed 320 faculty members from 10 business schools to examine the intrinsic and extrinsic rewards that motivate faculty to conduct research. Of the thirteen rewards studied, receiving or having tenure is the most important reward, while getting a possible administrative position was the least important. There were significant differences in the importance of these rewards between tenured-untenured and between male-female faculty members. Faculty perceives a strong link between research productivity and the attainment of the rewards of tenure and of promotion. However, in the minds of the faculty, the link between publications and the reward of salary increases is not strong. Associate professors reported lesser importance than either full professors or assistant professors on nine of the thirteen rewards and perceived a weaker link between research productivity and achieving the reward. This implies that the associate professors are the least motivated faculty rank to perform research. There was no significant difference in the number of journal articles either published or accepted for publication within the past 24 months by tenure status, gender, or faculty rank.
Teaching In Cyberspace: The Faculty Perspective
Authors: Tesone Dana V. 
Published: March 2016

Broader audiences of students are seeking alternative course delivery methods using electronic formats. For this reason, business instructors are embracing web-based delivery modalities to accommodate the needs of such audiences. This presentation is intended for instructors choosing to enter online learning environments. It provides suggestions for student-friendly online course design, delivery and closure. Student friendly online courses begin with mental thought processes that drive course objectives and learning outcomes in the preparation phase of course development. The student friendly environment then transpires as a result of the instructor’s style during course delivery. The online instructor then leaves the audience with a final impression through course closure activities. With the final course details completed, the instructor reflects on areas of success and potential improvement to be applied to future courses.
The First Accounting Course: An Outcomes Assessment Approach Project
Authors: Bean David F. , Bernardi Richard A. 
Published: March 2016

This paper discusses a class project that can be used in an introductory accounting class as an outcomes assessment tool. The project is done in groups of four to five students. Each student analyzes one company’s ratios for a two year period and compares their firm’s ratios with their firm’s industry’s ratios. When this is complete, the group then uses the individual firm data to make an investment decision. The investment decision must be based on the data from the individual firm ratios. Once the group has decided which firm to invest in, they then have to complete a pro-forma income statement for the firm assuming a $2 billion expansion. Overall, the project is done in steps that help the students build their final project throughout the semester. The project is submitted at the beginning of the 13th week of classes so that the instructor can grade it and hand it back to the students at the beginning of the 14th week of classes. The groups present their projects during the last two class periods of the semester.
Me, Myself, And You? National Self Interest, Global Social Concern, And The Role Of The WTO In International Trade Policy
Authors: Vargha Lynda D. 
Published: March 2016

This paper presents a teaching method that meshes the theoretical foundation of the prisoner’s dilemma with a student centered problem-solving approach to address the roles of national self-interest and global social concern in the making of trade policy through the WTO. The in-class activities introduce the student to the underlying incentive structure of the prisoner’s dilemma and require each student to weigh self-interest and group well-being in his/her decision-making process as a member nation of the WTO. Through these exercises, students discover the importance of international agreements and the need for a binding set of rules and enforcement mechanisms governing global trade. In addition, these activities are an effective springboard for a discussion of national sovereignty and the expanding role of the WTO.
Infusing Free, Hands-On, Interactive Information Technology Into The MIS Curriculum
Authors: Otto James R. 
Published: March 2016

This paper provides practical suggestions for incorporating free, hands-on interactive information technology (IT) into a business Management Information Systems (MIS) course. This paper focuses on interactive multimedia technologies (such as programs, audio, video, animation, etc.) that can be accessed and used for free (subject to any software license terms). This paper provides specific details about where to access the technology, how it fits into the curriculum and any issues related to installing or using the technology.
The Time Value of Money: A Clarifying and Simplifying Approach
Authors: Gardner Norman D. 
Published: March 2016

The concept of time value of money is critical for business students, financial managers, and anyone who deals with money. Financial managers must be able to employ TVM concepts competently in order to value both financial and real assets as they make decisions regarding capital budgeting, capital structure, and working capital management. Therefore business students must come to understand and apply correctly time value of money concepts. This brief note suggests a clarification and a simplification of the pedagogy of TVM, which will result in greater understanding for the student. These suggestions include redefining the variable "n" in two of the TVM equations; dispensing with the pointless and purely semantic discussion of whether payments occur "at the beginning" or "at the end" of each period; and emphasizing the use of multiple-step problems.
Innovative Strategies For Teaching Principles Of Accounting And Federal Taxation Classes
Authors: Seda Michael A. 
Published: March 2016

By integrating meaningful group learning experiences into my Principles of Accounting and Tax classes, Accounting was effectively promoted as an undergraduate major or minor, as supported by student satisfaction surveys. Many accounting programs are facing unprecedented challenges raised by declining enrollments and dynamic changes in profession. Using Baker, Simon, and Bazelli’s (1985) Instructional Design for Accounting based on Kolb’s Experiential Group Learning Model, multiple teaching strategies were incorporated into my classes appealing to multiple student learning styles and, as a result, student’s attitude towards Accounting were significantly effected. The following is a brief list of group or solo activities used in my classes: · Played Financial Accounting and Tax Jeopardy Games that are published on my website (www.geocities.com/docseda) · Accounting students developed Excel-based Accounting Information System for service and merchandising businesses.· Accounting students presented an analysis of an annual report.· Accounting students played Stock Market Simulation Game (www. ncarolinasms.org).· Accounting students played Monopoly.· Accounting students played business simulation game at AICPA website (www. startheregoplaces.com). · Tax students worked on three comprehensive tax returns prepared with TaxCut software.· Selected Tax students took IRS exam to qualify for VITA program in spring of 2004.· Accounting and Tax students prepared posters summarizing various concepts. This article will provide a detailed summary of learning experiences used in the Fall Semester of 2003 at Shaw University and an analysis of student surveys.
Transaction Processing Software In Principles, Intermediate And Accounting Systems: An Effective Integration Tool
Authors: Elsea John E. , Stewart John R. 
Published: March 2016

The problem examined in this study is threefold. First, does a review of accounting principles at the beginning of an intermediate accounting course result in a significant improvement in students’ understanding of the major processes in the accounting cycle? Second, does the packet of materials, developed by the authors, utilizing a transaction processing approach and an off-the-shelf transaction processing application package yield significantly better results on a post-test than teaching the material from an intermediate accounting text? Third, to what extent do students believe the materials developed by the authors are beneficial to them in preparation for intermediate accounting and in introducing them to systems concepts? A review of accounting principles at the beginning of an intermediate accounting course resulted in a significant improvement in students’ understanding of the major processes in the accounting cycle regardless of the method of review used in the study. The packet of material developed by the authors utilizing a transaction processing approach and an off-the-shelf transaction processing package yielded similar overall results to using an intermediate textbook review. Overall student responses to the questionnaire were favorable and indicated satisfaction with the instructor prepared review material. Completion of a supplementary problem using additional modules of a transaction processing software program can provide a transition to an accounting systems course.
Persuading Students Of Their Responsibilities In The Learning Process
Authors: Hoshower Leon , Chen Yining 
Published: March 2016

Education is a two-sided coin, with teaching technique and curriculum on one side and student effort and motivation on the other side. Much educational research is directed predominately at the teaching side, while slighting the student's side. This study reports an experiment that emphasizes the role of the student’s effort in learning. The students in the experimental group were asked to compare their individual effort and test score to the mean reported effort and test score of the class. They were then asked to consider making adjustments in their efforts with the hope of improving their performance. As a result, the students in the experimental group increased their study hours and significantly increased their exam scores as compared to the control group students. The results of this study indicate that actively reminding students of their effort and performance in course work has a positive effect on students' effort of study which can ultimately translate into improvement of academic performance.