Based on the proposition that “per pupil per hour” is aviable unit for analysing both costs and benefits of education. It isproposed that “per pupil per hour” is a unit on…
Based on the proposition that “per pupil per hour” is a viable unit for analysing both costs and benefits of education. It is proposed that “per pupil per hour” is a unit on which programmes can be analysed and tracked across terms or years to give trend data. Such trend data can provide better information on which educational decisions can be based. “Benefits” are defined as percentages of students who achieved an expected level of accomplishment set by principals prior to the start of the study. Whatever the basis of expected success, it is proposed that standards set at the school level in harmony with the real situation can provide the most relevant data for programme analysis. Results from this case study reveal that on a “per pupil per hour” basis, education is perhaps the best bargain that the public gets.
The purpose of this paper is to compare views of the community, views of the organization head, and perceptions of organizational justice between deputies working in…
The purpose of this paper is to compare views of the community, views of the organization head, and perceptions of organizational justice between deputies working in sheriff’s offices and officers working in municipal police departments.
This study used surveys of 2,012 sworn deputies representing 19 full-service county sheriff’s offices and 10,590 sworn officers representing 70 municipal police departments. Bivariate and multivariate analyses were used to compare the three dependent variables between sheriff’s offices and municipal police departments.
Deputies in sheriff’s offices expressed more positive views of the community and organization head, and more favorable perceptions of organizational justice than officers in municipal police departments. Regression analyses indicated that views of the organization head and perceptions of organizational justice remained significantly more positive in sheriff’s offices than municipal departments, even after controlling for agency size and concentrated disadvantage.
The sample of agencies should not be considered as a representative of all sheriff’s offices and municipal police departments in the USA. The number and scope of agency-level variables included in the regression models were limited.
The results suggest the importance of ensuring more equitable systems of rewards and organization heads taking steps to communicate more effectively with sworn personnel, especially in municipal departments.
By its focus on sheriff’s offices, the study broadens knowledge of law enforcement agencies and sworn personnel, which is usually based on studies of municipal police departments and officers.
This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring…
This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.