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It will flame out, like shining from shook foil.Gerard Manley Hopkins, “God's Grandeur”As Emerson asserts, seeing people as benevolent and virtuous is, in fact, the most accurate way to see them.Mary Rice

Now that the threat of infectious disease is under control among the Native American population, the prevalence of chronic disease and occupational illness has become the focus of concern, particularly in relation to associated mortality and morbidity. This analysis addresses the issue of disability as caused by chronic illness, accidents and occupational illness among native populations and provides prevalence estimates of disability as measured by functional and activity limitations. The analysis also provides a description of the socioeconomic situation among Native Americans with various impairments and limitations. Compared to whites, blacks and persons of other races, Native Americans report the highest levels of impairment and functional and activity limitations. Overall, 32% report some type of limitation. As for those of all other races, the rates of prevalence increase with age and are associated with low levels of education and income. However, the rates among the youngest age group of Native Americans are greater whether examining physical limitations or task/activity limitations. Logistic regression analysis indicates that when controlling for all the characteristics commonly associated with limitations and impairment, race continues to be a predictor of both physical and task/activity limitations, with Native Americans 29% more likely to report some form of limitation.

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

This chapter provides an extensive review of literature on the interaction between and interdependence of informal and formal working practices in various workplace settings. The aim of the chapter is to elucidate the organisational, managerial, human relations and social factors that give rise to informal work practices and strategies, on the shop-floor not only at workers and work group levels but also at supervisory and managerial levels. This chapter helps the reader to understand the informal work practice of making a plan (planisa) in a deep-level mining workplace.

Relying on Clive Granger's many and varied contributions to econometric analysis, this paper considers some of the key econometric considerations involved in estimating Taylor-type rules for US data. We focus on the roles of unit roots, cointegration, structural breaks, and non-linearities to make the case that most existing estimates are based on an unbalanced regression. A variety of estimates reveal that neglected cointegration results in the omission of a necessary error correction term and that Federal Reserve (Fed) reactions during the Greenspan era appear to have been asymmetric. We argue that error correction and non-linearities may be one way to estimate Taylor rules over long samples when the underlying policy regime may have changed significantly.

Students with mathematics-related learning difficulties (MLD) experience difficulties in many areas of mathematics achievement; without intervention, these difficulties will persist. In this chapter, I first review research examined cognitive processes deficits of MLD. Because difficulties in learning mathematics are presumably due to these cognitive deficits, findings of these studies can shed light on developing effective intervention programs. Second, using Response to Intervention (RTI) as a framework to distinguish the intensity level of intervention, I review findings from existing Tier 2 and Tier 3 intervention studies and synthesize the instructional approaches used in these studies as well as the factors researchers used to intensify the intervention. Finally, Data-Based Individualization (DBI), a systematic approach to intensify intervention, commonly used at the Tier 3 level, is review. Suggestions for future research directions for intensive mathematics intervention are also provided.

Charter schools have the potential to enhance competition in the public education sector. As such, they could have a particularly significant impact in the labor market for teachers. This study uses data on more than 312,000 teachers from 483 urban Texas school districts to explore the impact of charter school competition on the compensation of teachers at traditional public schools. The analysis suggests that once charter enrollments reach critical mass, increasing competition from charter schools increases salaries for all but the most experienced teachers.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.