...Analysis of Research Report Paper Daphnnee Johnson HCS/438 February 18, 2011 Denise Hodo Analysis of Research Report Paper This article studied and surveyed adoption agencies around the world to discover their policies and attitudes toward lesbian and gay people as prospective adoptive parents. A survey was used as the statistical procedure and a chi-square test was used as a statistical test. The statistical procedure used in this study of adoption is a questionnaire. They were mailed to directors of adoption programs from public and private adoption agencies across the United States. The total was 891. Two-hundred-fourteen of the questionnaires were used in the study. The questionnaires were from 194 private adoption agencies from 45 different states and 20 questionnaires from 20 public adoption agencies from 13 different states. From the 214 questionnaires used in the study, 165 were women and only 28 were men. The mean of their ages were 46.5. “The questionnaire was designed to identify current adoption agency policies and practices, as well as social casework attitudes, regarding adoption of children by lesbians and gay men.” The questionnaire conducted was of 13 questions. These 13 questions asked about agency type, religious affiliation, number of placements for adoption made within the two-year period of 1995-1996, percentage of placements involving domestic infants...
Words: 1016 - Pages: 5
...White Paper Cloud Computing in Higher Education: A Guide to Evaluation and Adoption Executive Summary Public cloud computing—delivering infrastructure, services, and software on demand through the network—offers attractive advantages to higher education. For example, it has the potential to reduce information and communications technology (IT) costs by virtualizing capital assets such as disk storage and processing cycles into a readily available, affordable operating expense. Sometimes selecting a public cloud offering can create risk around security, privacy, interoperability, or performance. When it does, universities should consider private cloud deployment models to realize scale on demand, rapid platform deployment, and lower costs and carbon emissions while minimizing risk. Introduction The cloud-computing market is projected to grow from $40.7B in 2011 to $240B in 2020 (“Sizing the Cloud” by Stefan Ried and Holger Kisker, Forrester Research, April 21, 2011). , Such rapid market growth is a clarion call to all chief information officers (CIOs) to explore the possibilities offered by cloud and to assess the risks. Most are familiar with the cloud concept because many already use some aspect of cloud applications—software as a service (SaaS), platform as a service (PaaS), and infrastructure as a service (IaaS); for example, Google’s Gmail, iTunes University, and Amazon’s infrastructure, respectively. The cloud space is rapidly adopting a plethora of new acronyms...
Words: 2347 - Pages: 10
...The adoption of cloud based accounting information system in business I. Introduction Accounting information system is playing an important role in the business operation, and the cloud computing has a great impact on the revolution of accounting information system. This research paper aims to discuss the new trend of cloud based accounting information system in business. The whole text is divided into three parts: First part gives an overview of the cloud computing and accounting information system; second part analyses the benefits and challenges of the accounting information system's move to the cloud; and third part gives the recommendations on key success factors of the adoption. II. Cloud-based accounting information system overview i. Cloud computing According to the definition given by the NIST (National Institute of Standards and Technology), “Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources (e.g., networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction. This cloud model is composed of five essential characteristics.” The NIST also identified the following five essential characteristics that cloud computing has: (i) “On-demand self-service”. With the time and network stored in the cloud server, cloud computing dramatically reduces consumer’s human interaction with...
Words: 1746 - Pages: 7
...Running Head: GAY AND LESBIAN ADOPTION Gay and Lesbian Adoption Argumentative Emily Stroud Everest University Abstract Lesbian and gay adoption has been widely controversial across the globe. This social issue is tremendously discussed by religious, political and social groups which have been providing numerous statistics, figures and major researches on the effects of same sex couples to the mental and emotional growth of children. At the inception of the 21st century, many countries have shifted and adjusted to different kind of perspective. Many government leaders have actually allowed same sex marriages as well gay and lesbian adoption. This paper aims to provide the readers some facts and research studies concerning the impact of same sex couples to the upbringing of their adopted children. This paper intends to open the minds of the audience concerning both sides of the issue. The paper does not provide any preference or does not promote any viewpoint relating to religious teaching or significant educational research. The information regarding same sex adoption is presented below and depends on one’s perspective whether or not to consider it acceptable on your standards and morals. Introduction Lesbian, gay, bisexual and transgender (LGBT) adoption or same sex adoption has been considered legal during the inception of the 21st century. There...
Words: 2087 - Pages: 9
...Lyp2357@163.com The research presented in this publication uses both analytical and methodological approach through mathematical models to exploit a real time information sharing based on “Cloud Computing”. The author has clearly provided type, limitation and limited orientation to the following terminologies with respect to the scope of is research and publication: Type of Information Shared, The pertaining definitions of Information Measurement, Quantitative and Qualitative Measurement of Information, Accelerating Physical Flow, Scope of Uncertainty in the Supply Chain, Building Cloud Computing Platform in Supply Chain. The methodological approach is also provided to find the optimal solution for information sharing in a cloud computing scenario, the study uses a mathematics optimization model by including variables such as Product, Consumer (computed through Poisson Process, Auto Regression, ARIMA and Stationary Demand), Retailer and Manufacturer. The results of this study are very important to supply chain practitioners. It can be used as benchmark to assess the impact and value of cloud computing in the supply chain. It is the cloud computing platform’s task to make the partners using the information service more easily and conveniently. To those middle and small-sized companies, who can’t afford huge hardware and software investment, cloud computing platform would be the most efficient and simplest way for sharing valuable information. This research presents a novel...
Words: 1009 - Pages: 5
...Accounting Horizons Vol. 24, No. 3 2010 pp. 355–394 American Accounting Association DOI: 10.2308/acch.2010.24.3.355 Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis Luzi Hail, Christian Leuz, and Peter Wysocki SYNOPSIS: This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance, and economics, we assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing capital market effects, and the potential costs of switching from U.S. GAAP to IFRS. We also discuss the compatibility of IFRS with the current U.S. regulatory and legal environment, as well as the possible macroeconomic effects of IFRS adoption. Our analysis shows that the decision to adopt IFRS mainly involves a cost-benefit trade-off between ͑1͒ recurring, albeit modest, comparability benefits for investors; ͑2͒ recurring future cost savings that will largely accrue to multinational companies; and ͑3͒ one-time transition costs borne by all firms and the U.S. economy as a whole, including those from adjustments to U.S. institutions. In Part II of the series ͑see Hail et al. 2010͒, we provide an analysis...
Words: 26892 - Pages: 108
...IBM Global Technology Services Thought Leadership White Paper Cloud Computing Defining a framework for cloud adoption How common ground can help enterprises drive success with cloud computing2 Defining a framework for cloud adoption Contents 1 Introduction 3 Looking at cloud computing across two dimensions 3 Cloud delivery models 7 Cloud service types 8 Roles in cloud consumption and delivery 10 Challenges and considerations 11 Summary Introduction With the many widely discussed advantages to cloud comput- ing, including elastic scaling, faster service provisioning, greater IT efficiencies and usage-based accounting, businesses are increasingly interested in adopting a cloud computing environment. Yet a swell in media and analyst coverage, plus a proliferation in cloud computing providers and marketing messages, has resulted in a great deal of confusion about what the term “cloud computing” really means. For example, some providers look at cloud computing as way to provide compute or storage capacity as a service, provi- sioned from a parallel, on-demand processing platform that leverages economies of scale. Others may equate cloud com- puting with software as a service, a delivery model for making applications available over the Internet. IT analysts view cloud computing from the perspective of variable pricing without long-term commitments and massive elastic scaling of services. IT leaders look at cloud as an infrastructure architecture alternative...
Words: 4534 - Pages: 19
...percent of most organizations’ IT budget. However, increasingly complex IT environments often incur increased costs and require service level compromises. This paper presents the results of surveys and analysis conducted during 2005 at 14 private enterprises. These organizations used best practices and management software technologies to optimize their organization’s IT infrastructure and reduce PC management costs. Results of this study indicate a direct correlation between the number of best practices adopted, the management technologies used, and the positive impact on reducing PC-related labor costs. Technical decision makers, especially those responsible for desktop PC environments, will gain insight into how they can better manage their IT environment with fewer financial resources. April 2006 William Barna, MBA Senior Program Manager Windows Enterprise Management Division The information contained in this document represents the current view of Microsoft Corporation on the issues discussed as of the date of publication. Because Microsoft must respond to changing market conditions, it should not be interpreted to be a commitment on the part of Microsoft, and Microsoft or its respective suppliers cannot guarantee the accuracy of any information presented after the date of publication. This white paper is for informational purposes only. MICROSOFT AND ITS RESPECTIVE SUPPLIERS MAKES NO WARRANTIES, EXPRESS OR IMPLIED, AS TO THE INFORMATION IN THIS DOCUMENT...
Words: 10459 - Pages: 42
...HSM 210 Entire Course FOR MORE CLASSES VISIT www.hsm210tutorials.com HSM 210 week 1 Check Point Deinstitutionalization of the Mentally Ill HSM 210 week 1 Discussion Question 1 & 2 HSM 210 week 2 Checkpoint Researching Human Services Agencies HSM 210 week 2 Assignment Contemporary Problems HSM 210 week 3 Discussion Question 1 & 2 HSM 210 week 4 Checkpoint Differentiating Between Public and Private Organizations HSM 210 week 4 Assignment Examining Government Regulations HSM 210 week 5 Exercise Critical Thinking Exercises HSM 210 week 5 Discussion Question 1 & 2 HSM 210 week 6 Assignment Prevention HSM 210 week 6 Checkpoint Determining levels of prevention HSM 210 week 7 Checkpoint Comparing Values HSM 210 week 7 Discussion Question 1 & 2 HSM 210 week 8 Assignment Characteristics and Skills HSM 210 week 8 Checkpoint Evaluating Communication Strategies HSM 210 week 9 Capstone DQ HSM 210 week 9 Final Substance Abuse and the Native American Population ******************************************************** HSM 210 week 1 CheckPoint Deinstitutionalization of the Mentally Ill FOR MORE CLASSES VISIT www.hsm210tutorials.com Check Point: Deinstitutionalization of the Mentally Ill One of the most significant historical events to impact the evolution of human service work was the deinstitutionalization of the mentally ill in the 1960s. Your text examines some positive and negative outcomes of deinstitutionalization...
Words: 1374 - Pages: 6
...é The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research October 2014 Information for Better Markets An initiative from the ICAEW Financial Reporting Faculty The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research forms part of the Information for Better Markets thought leadership programme of ICAEW’s Financial Reporting Faculty. ICAEW operates under a Royal Charter, working in the public interest. As a world leading professional accountancy body, ICAEW provides leadership and practical support to over 142,000 members in more than 160 countries, working with governments, regulators and industry to ensure the highest standards are maintained. The ICAEW Financial Reporting Faculty provides its members with practical assistance and support with IFRS, UK GAAP and other aspects of business reporting. It also comments on business reporting issues on behalf of ICAEW to standard setters and regulators. Its Information for Better Markets thought leadership programme subjects key questions in business reporting to careful and impartial analysis so as to help achieve practical solutions to complex problems. The programme focuses on three key themes: disclosure, measurement and regulation. We welcome comments and enquiries on this report and on the other aspects of the Information for Better Markets programme. To contact us, please email bettermarkets@icaew.com. © ICAEW 2014 All rights reserved. If you want...
Words: 80078 - Pages: 321
...undergone transformation. The classical view relating to the role of CSR was first based on the philanthropic perspective after which the shift was directed to the way the corporations relate with the community (Talaei and Nejati n.d). The pioneer to the role of CRS in the society in the early years Shinn (2002) helped encourage the management to have incentives on how to raise both ethics and justice in the community through economization ethics. This however was based on utilization of the available resources though efficiency use and mobilization. The research paper critically analyses on the emerging needs for corporations to have a strong commitment to corporate responsibility and why companies need to be community oriented. Further considerations are based on the programs undertaken by the federal to ensure the policies of corporate social responsibilities are made a meaningful to the society. Shinn (2002) in his paper, towards incorporating the corporate responsibilities in an organization, uses relational theory. It has the originality of linkage between the firm and the environment in which the firm operates. This forms the main objectivity of incorporating CSR in the corporations. Incorporation of the CSR within the firm requires the management of such organizations to be able to integrate business and the society (Porter and Mark 2006). To make this advancement, we must first create a root or the dipper understanding the expected effects that will results between...
Words: 1746 - Pages: 7
...at odds with itself. Skip to next paragraph A government-sponsored survey of the use of computerized patient records by doctors points to two seemingly contradictory conclusions, and a health care system at odds with itself. The report, published online on Wednesday in The New England Journal of Medicine, found that doctors who use electronic health records say overwhelmingly that such records have helped improve the quality and timeliness of care. Yet fewer than one in five of the nation’s doctors has started using such records. Bringing patient records into the computer age, experts say, is crucial to improving care, reducing errors and containing costs in the American health care system. The slow adoption of the technology is mainly economic. Most doctors in private practice, especially those in small practices, lack the financial incentive to invest in computerized records. The national survey found that electronic records were used in less than 9 percent of small offices with one to three doctors, where nearly half of the country’s doctors practice medicine. Dr....
Words: 2322 - Pages: 10
...Highlights of IFRS Research By CYNTHIA BOLT-LEE, CPA and L. MURPHY SMITH, CPA, DBA NOVEMBER 2009 Conversion from U.S. GAAP to IFRS is a heavily discussed topic in the corporate world. Expected benefits of adoption include reporting consistency, enhanced global competition and improved financial reporting transparency. While many countries worldwide have already adopted IFRS, many other countries are closely examining its effects before adoption, not only from an economic perspective but also from a reporting quality position. COMPARING RESULTS Researchers Elaine Henry, Stephen Lin and Ya-Wen Yang evaluated the difference between financial results under U.S. GAAP compared to IFRS. Their results show that convergence between U.S. GAAP and IFRS is occurring. Using 2004 to 2006 reconciliation disclosures, the authors found that the calculated difference between shareholders’ equity under U.S. GAAP and under IFRS declined from 2004 to 2006. In addition, the difference between U.S. GAAP and IFRS reported net income during this period also declined but remained significantly different. Pensions and goodwill appeared to be the dominant reconciliation items. Reconciliation amounts varied by industry and country, raising questions about consistency between region and industry. Additionally, more than 70% of the companies examined in 2004 through 2006 had a higher return on equity under IFRS compared to U.S. GAAP. The 2007 SEC elimination of the IFRS-to-U.S. GAAP reconciliation...
Words: 2908 - Pages: 12
...Proceedings of the 33rd Hawaii International Conference on System Sciences - 2000 Investigation of Factors Affecting Healthcare Organization’s Adoption of Telemedicine Technology Paul Jen-Hwa Hu University of South Florida Patrick Y.K. Chau University of Hong Kong Olivia R. Liu Sheng University of Arizona Abstract Recent advances in information and biomedicine technology have significantly increased the technical feasibility, clinical viability and economic affordability of telemedicine-assisted service collaboration and delivery. The ultimate success of telemedicine in an adopting organization requires the organization’s proper addressing both technological and managerial challenges. Based on Tornatzky and Fleischer’s framework, we developed and empirically evaluated a research model for healthcare organizations’ adoption of telemedicine technology, using a survey study that involved public healthcare organizations in Hong Kong. Results of our exploratory study suggested that the research model exhibited reasonable significance and classification accuracy and that collective attitude of medical staff and perceived service risks were the two most significant factors in organizational adoption of telemedicine technology. Furthermore, several implications for telemedicine management emerged from our study and are discussed as well 1. Introduction Telemedicine is essentially about use of information and biomedicine technology to support, facilitate or improve collaboration...
Words: 6881 - Pages: 28
...reflection of financial statements to be presented to the stakeholders . United kingdom has already adopted IFRS since 2005.I would be discussing on adoption of IFRS by United kingdom for this paper. The United Kingdom has already adopted IFRS for the consolidated financial statements of all companies whose securities trade in a regulated market” (EU Law).The IAS Regulation requires companies with securities either equity or debt acknowledged to trading on a regulated market of any member state of the European Union to use international accounting standards in preparing their consolidated financial statements. As a member state of the European Union, the United Kingdom is subject to IAS Regulation adopted by the European Union in 2002. The EU IAS Regulation requires application of IFRS adopted by the EU for the consolidated financial statements of European companies whose securities trade in a regulated securities market starting in 2005. In the United Kingdom, this would include the London Stock Exchange Main Market. Foreign companies whose “securities trade in a regulated market in the UK is required to report under IFRS as adopted by the EU for their consolidated financial statements” (EU Law). 2. Did the country adopt IFRS or did they make changes to IFRS to adapt to their country’s culture or regulations? The adoption of...
Words: 995 - Pages: 4
