Suchergebnisse

Der Beitrag ist ein Überblick über den Stand der Verwaltungsautomation in Gemeinden und Gemeindeverbänden. Zunächst werden die Leitlinien kommunalen EDV-Einsatzes geschildert und die wesentlichen Aufgabengebiete angesprochen (Einwohner-, Kraftfahrzeugzulassungs-, Finanz-, Sozial-, Personal-, Krankenhaus-, Bauwesen). Als Leitidee gilt eine Effektivierung der Leistung für den Bürger durch eine informationstechnische Vernetzung. Die Stapelverarbeitung wird als faktisch vorherrschende technische und organisatorische Lösung beschrieben und z.T. kritisch von der heute möglichen Dialogverarbeitung abgesetzt. Zum Abschluß werden Bürotechnologien jenseits der Datenverarbeitung dargestellt und zugleich auf die fehlende Abstimmung mit den betroffenen Arbeitnehmern bei der Einführung der Informations- und Kommunikationstechnologien hingewiesen. (MB)

ABSTRACT
An equity audit is a data-driven approach to identify and mitigate inequitable student achievement outcomes. Equity audits are a tool K–12 teachers and administrators use to incorporate data into decision-making, identify achievement gaps, and prompt remedial action. The working hypothesis behind equity audits is the existence of a subset of students who could meet high academic standards and produce exceptional work but are prevented from doing so by current resource allocation and andragogic (i.e., adult education) practice. This learning strategy presents a simple, four-step process to address inequitable student outcomes: find a goal, gather data, uncover root causes, and enact change.
Data Availability: Contact the authors.
JEL Classifications: I23; O42.

ABSTRACT
In this essay, we draw from prior literature to suggest needed future research that may clarify and influence the value proposition of accounting education and professional credentialing. We recommend investigations that challenge educators to develop professional competencies more efficiently and effectively. In addition, we suggest research that examines the costs and benefits of obtaining an education in accounting, especially the costs associated with the 150-hour requirement for CPAs and differential tuition rates for accounting majors. Research is also proposed to address the possibility that certain costs and regulations create barriers to entry to the accounting profession, particularly for some socioeconomic groups.

Wissen ist symbolisches Kapital. Es zu mehren, zielorientiert zu entwickeln und dort zur Verfügung zu stellen, wo es benötigt wird, ist der Prozess der Mehrung und Steuerung von Kapital. Im ersten Kapitel werden grundsätzliche Fragen des Wissensmanagement behandelt. Die Vision der Wissensgesellschaft besticht durch fortwährende Wissensgenerierung und Suche nach neuen Problemlösungen. Vernetztes, ganzheitliches Denken und Han-deln sind die Charakteristika einer neuen Dienstleistungs- und Wissensunternehmung. Im zweiten Kapitel wird Wissen in Verbindung mit Konfliktmanagement behandelt. Konflikte sind allgegenwärtig. Konfliktlösungen erfordern Wissen über Ziele anderer und über die Folgen möglicher Zielerreichungen und über Möglichkeiten widersprüchliche Ziele zu gemeinsamen Konzepten zu verbinden. Das ist die Verbindung zwischen Wissensmanagement und Konfliktmanagement. Ein weiteres Kapitel ist dem Marketing-Thema der Kundenbindung gewidmet. Diese wird umso erfolgreicher umgesetzt, je mehr Wissen über das Verhalten und die Ziele anderer Marktteilnehmer vorliegt. Marketing ohne umfassendes Kundenwissen ist praktisch unmöglich. Das Schlusskapitel erörtert "Content Management" als Unternehmensführungsansatz und moderne Ergänzung zum Wissensmanagement bzw. Hilfestellung bei der strategischen Entscheidungsfindung. Wissen muss auch "sortiert" und "gespeichert" werden. "Content Management" will durch Verbesserung in der Verwaltung von Informationen über Kunden und Unternehmen die marktbezogenen Geschäftsabläufe verbessern

ABSTRACT
This study investigates factors that influence audit interns' commitment and long-term intentions to work in public accounting. We measure the organizational and professional commitment of 127 audit interns prior to the start of busy-season internships with public accounting firms and then again at the conclusion of the internship. We find that both organizational and professional commitment decline significantly as a result of the internship experience. We note that heavy workloads during the internship decreased the degree of commitment to a particular firm. On the other hand, offering challenging work assignments and surrounding the intern with desirable coworkers significantly increased commitment to both the firm and the profession. We also find that changes in organizational commitment are related to changes in interns' long-term intentions to work in public accounting, and that by the end of the internship, nearly 60 percent of the interns changed their views with regard to how long they planned to work in public accounting, with a majority of respondents anticipating a shorter career in the profession.
JEL Classifications: M42.

In this study, we used 2016 Canadian Census data to examine home bilingualism among children aged 0–9 years. Across Canada, 18 percent of children used at least two languages at home, which rose to more than 25 percent in large cities and the Canadian territories. English and French was the most common language pair in Quebec and Ontario, and various other pairs were spoken in most provinces. In the territories, 17 percent of children spoke an Indigenous language and English, and we discuss specific opportunities and challenges for Indigenous language revitalization. The presence of bilingual adults in the home and immigration generation were the strongest predictors of children's home bilingualism. We conclude by discussing how policies can encourage child bilingualism, such as by supporting children's home language in early and primary education settings. Such policies must be tailored to the needs of the specific communities to optimally support bilingual children and their families.

In 2017, a regulation referred to as &ldquo ; pharmacies for the pharmacists&rdquo ; was implemented in Poland, and Ukraine is going to implement a similar act of law. The study was to collect Ukrainian pharmacists&rsquo ; opinions about the upcoming market regulation and to compare their views with opinions obtained from Polish pharmacists collected two years following the amendment of this legislation. The study was conducted in Poland and Ukraine using a self-designed questionnaire. Of 2162 questionnaires received, 2043 were included in the study (1623 from Ukraine and 420 from Poland). Ukrainian pharmacists (76.8%) feared that medicine prices would increase. Moreover, they presented concerns related to poorer access to pharmaceuticals and reduced turnovers of pharmacies. Two years after the market regulation, 55.23% of Polish pharmacists pointed out that none of the fears reported in Ukraine were observed in Poland. However, 33.10% revealed that market regulation led to &ldquo ; a reduction in the number of pharmacies&rdquo ; . Ukrainian pharmacists are afraid of community pharmacies&rsquo ; regulation. Polish pharmacists, however, have not observed such problems during the two years following the market regulation. The only noticeable market change in Poland was the reduced number of pharmacies.