Search results

No matter what your level of sophistication in accounting and budgeting concepts, you surely know about the Chart of Accounts. Just because the term is familiar, however, does not mean that it can be ignored or taken lightly. Managers need to understand the basics on which the Chart of Accounts rests, its applications, the opportunities to use it to their advantage and even the “politics” of the term. With sophisticated and computerized accounting systems, it can be a useful information tool for librarians. We have organized this review under several management themes. Our hope is to help the experienced manager rethink something normally taken for granted and the beginning manager understand the basics of account structures.

Building on the work-home resources model and the conservation of resources (COR) theory, this study proposes and explores a moderated mediation model on the effect of doctor's family incivility and burnout on doctor's job satisfaction as a function of psychological capital (PsyCap) at dual stages.

This study obtained data in two phases, using a time-lagged methodological design. The final sample comprised 324 emergency medicine doctors working in hospitals across India, and statistical analysis of the above-said relationships was carried out using PROCESS macro in SPSS 23.0.

Findings indicate strong evidence supporting the mediation effect of burnout, which means doctors facing family incivility at home experienced burnout at work, which influences doctors' job satisfaction. Also, the indirect effect of family incivility on job satisfaction through burnout gets attenuated at both stages when emergency physicians possess high PsyCap.

This study adds to the work-family literature by delving into the underlying mechanisms that link family incivility to various job outcomes. Despite procedural remedies, there remains a possibility of common method bias. Longitudinal research and validating the model across different samples are suggested.

This study expands the limited domain of knowledge on the work consequences of uncivil family behavior. This study is among the primary to empirically substantiate the long-term adverse consequences of family incivility as burnout. The implications of these findings for applications and applications' extension of the work-home resources model to the family domain are elaborated in detail.

The proliferation of articles in library literature about costs, cost studies, and the concepts of analysis and accounting is a positive sign of activity in the cost‐competitive library world. Many articles, no matter the topic, contain some comments on costs. The articles in this bibiliography were selected because cost is the significant or entire emphasis on the material. I used traditional and library literature and ERIC sources, restricted the titles to the past 10 years, and excluded non‐United States publications.

When one thinks about accountants (an unlikely or uncommon occurrence for most librarians), we usually envision a certified public accountant working for a big six accounting firm preparing sophisticated financial reports and doing quite a bit of tax work as well. Actually, this is not an inaccurate sketch; but a more representative picture of accounting must include the important segment of the industry served by internal auditors. An internal auditor is an accountant hired by an institution, whether it is private, public, profit, or nonprofit, to continually monitor, review, investigate, “bird‐dog,” and report any accounting, financial, or operational problems and opportunities within the organization.

A value for how efficient a journal circulation system is at attracting the number of readers it ‘should’ attract is estimated using the Bradford‐Zipf distribution. This method is confirmed by data from four other libraries and represents the first stage in an effort to find a series of efficiency indicators for library operations.

Smartphones have become a vital element of daily life and because of this ongoing reliance, consumer' attention is drawn to online platforms, which may harm societal communications. Therefore, this paper investigates a behavioral addiction known as “fear of missing out” (FoMO), which causes anxiety and leads to more problematic smartphone usage and phubbing behavior (PB). In addition, this paper examines the multidimensional perspective of smartphone addiction (SMA) and the moderating role of Big 5 personality types in the aforesaid relationship.

An online questionnaire was administered, to collect data from 468 smartphone users from universities across India. Partial least squares structural equation modeling and Hayes' PROCESS macros were employed as statistical tools for analysis.

Results highlight that there is a significant association between FoMO and PB with SMA as a significant mediator with partial mediation effect.

Conscientiousness, neuroticism and extroversion were found to be significant moderators in the model. Further, the findings raise awareness regarding smartphone etiquette and additional technology literacy required in this field.

In the 1970s there was a growing realisation of a need to prepare young people for work. It was hoped by many that public policy initiatives in vocational preparation would enable Britain to catch up with the more systematic youth training practices of its European neighbours. Ironically, the development of vocational preparation has really been fostered by the employment crisis of the 1980s. As unemployment began to climb in the late 1970s and surged in the early 1980s, the scale of training measures, paid out of public funds, likewise expanded. The YTS programme is a product of these trends.

This study investigates the relationship between family incivility (FI) and burnout in line with the conservation of resources theory and work–home resources model. The authors also examine the conditional indirect effects of psychological capital (PsyCap) and life satisfaction (LS) in the aforementioned relationship. The purpose of this paper is to address these issues.

Data were collected using a time-lagged methodological design by administering a structured questionnaire among 296 rural doctors. The collected data were analyzed using PROCESS macro in Statistical Package for the Social Sciences (SPSS) 23.

The study indicates that FI is an emotional home demand and influences burnout at the workplace through the depletion of LS. At the same time, PsyCap proves to be a vital resource that mitigates the adverse effects of FI and burnout.

This study adds to the work–family and well-being literature by exploring the underlying mechanism through which FI connects to different outcomes. The implications of these findings for applications and extension of the work–home resources model to the family domain is elaborated in detail.

This study is among the first to empirically substantiate the long-term adverse consequences of FI and its potential for negatively affecting the work domain by inducing long-term psychological disorder “burnout.”